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This paper seeks to explore the application of auditing and quality assurance principles and practices to the planning and implementation of post‐disaster recovery and reconstruction.

The paper notes the risk to a disaster recovery organization's credibility if fraud and poor performance are apparent in its efforts to support disaster recovery and reconstruction, and it provides examples of relief organizations' efforts to ensure that their actions are both credible and effective. The paper examines the complex and multi‐faceted processes of post‐disaster recovery and reconstruction, and it describes the growing emphasis around the world on social justice/equity issues and the importance of proper governance. It explores the advantages and pitfalls of incorporating auditing practices into the effective implementation of recovery and reconstruction activities. The paper concludes with a discussion of the importance to the affected communities of knowing that expenditures – both financial and emotional – will achieve something better.

Recovery and reconstruction efforts can help to mitigate possible future disaster effects by making the community more sustainable and more survivable. Mechanisms for assessing whether recovery funds were well spent are often weak or missing. A potential solution is to adapt and apply the processes and protocols of performance auditing and performance measurement to recovery and reconstruction – identifying risks and controls, setting measurable targets, assessing whether sustainability and survivability goals are met.

Recovery and reconstruction efforts would gain greater credibility with aid donors, stakeholders, and the affected public by having formal programs in place for assessing recovery performance

The purpose of this study is to determine the barriers and constraints executive decision-makers have to face during the delivery method selection stage of water and wastewater projects using alternative project delivery (APD) methods, e.g. design-build (DB), design-build-operate (DBO) and construction management-at-risk (CMAR).

Structured interviews were conducted with 18 executive decision-makers from public agencies to identify the reasons for transitioning to APD from the design-bid-build (DBB) method. Respondents were also asked about the major obstacles they faced during the decision-making process, as well as key positive and negative factors in using APD methods. The executive decision-makers were also asked about their lessons learned during this process. In addition, this study collected key steps in making APD water and wastewater projects successful. All of the findings from the interview phase were validated by seven public agency executive decision-makers of water and wastewater industries.

One major study finding was that executive decision-makers chose the APD method because it provided cost and schedule benefits and the owner could also choose the designer or builder based on qualifications. The study also found that the main obstacles executive decision-makers faced were: (1) difficulty in implementing APD methods because they do not follow the low-bid process, (2) reluctance to use DB/CMAR because of the status quo and (3) unfamiliarity of city councils/elected commissions with the DB/CMAR process. The validation survey found that most findings from the initial phase of interviews were confirmed by the executives who took part in validation phase.

The major limitation of this research is the small sample size. As the executive decision-makers are very hard to reach for interviews, the authors failed to get interviews from a large number of them, despite repeated efforts made by the authors. Another limitation of this study is that the authors contacted most of the executive decision-makers listed in the WDBC list. These executive decision-makers worked for public agencies and, therefore, the views from private agencies could not be included in this research. The authors understand that the validation of the study findings is very important. However, due to the scope and limited time available for the research, the authors could not validate the findings of this study with other public agencies.

Selecting APD methods instead of DBB methods in water and wastewater projects for public agencies is a crucial issue during the project planning phase. Agencies' executive decision-makers need to understand the advantages and disadvantages of APD methods, along with the transition process in order to smoothly deliver projects. The findings of this study will assist public agency executive decision-makers to mitigate risks, overcome obstacles and become more educated about the APD method process, so that these projects can be successfully delivered within budget and on time.

This paper contributes to the existing body of knowledge by identifying lessons learned related to various APD method issues, which can be utilized by municipal executive decision-makers to successfully complete future APD projects.

This study aims to explore the state of environmental management accounting practice and the motivations for its use with a view to improving waste and recycling management by local government. The focus is on practice in local governments situated in the state of New South Wales (NSW), Australia. Prior studies suggest the need for environmental management accounting as a supporting tool for waste management.

An exploratory case study method was applied in 12 NSW local government organisations. In each local government interviews were conducted with managers responsible for waste and recycling issues.

Contrary to prior research this study found that, in the local governments investigated, an increasing amount of environmental management accounting information is being made available. The case studies found two main motivations encouraging the development of environmental management accounting in local government: first, social structural influences, such as regulatory pressures from different environmental regulatory bodies, environmental expectations from local communities, and pressures from peer councils; second, organisational contextual influences reflecting situational needs in the organisational contexts, such as complex waste operations and service designs, changes and uncertainties in waste and recycling management, and the council's strategic position for waste management.

The results imply that institutional theory and contingency theory provide different but complementary explanations for the development of environmental management accounting in waste management. Although previous environmental studies are overwhelmingly in favour of social system‐based theories, such as institutional theory, to explain environmental changes in organisations, an organisation's contextual dynamics seem to be equally important.

The findings about motivations provide useful information for environmental strategists and government regulators to make policies that improve accountability and the efficiency of waste and recycling management as well as promote future development of environmental management accounting to support sustainable waste management solutions.

Recall was investigated in the ABI/INFORM database in the four key Fields through which the same journal might be selected: Journal Code (JC), Journal Title (JN), CODEN (CO), and ISSN (SN). Considering thirteen journal titles, recoveries are given for each of the key fields and ranked in descending order of recall JC, JN(EXPAND), SN, CO, JN. Some non‐recoveries are investigated and reasons are given. Variant spelling is the most commonly encountered error in the JN Field. Missing information is the most common cause of non‐recovery in the JC, CO and SN fields.

In Seattle and other cities, recent expansions of trespass law make the regulation of public space easier and more extensive. A range of new tools allow police officials to clear spaces of those deemed undesirable; they define zones of exclusion and increase the police's power to make arrests. The use of these tools extends contemporary practices of using criminal law to address instances of urban “disorder.” We draw on data from Seattle to catalog some of these new tools, the capabilities they create, and the implications they generate. One important such implication is that they work to push undesirables so far to the margins – spatially, socially, politically, legally – as to render them far outside the body politic. The use of these techniques thus raises important questions about the advisability of addressing social problems by increasing the power of the criminal law.

The purpose of this paper is to present a new model to empirically analyze retail pricing dynamics led by the competition between retailers, using fluid milk markets of three US metropolitan areas as a case study. The research is important for Chinese public policy makers to find the reasons of retail price fluctuations and provides policy makers with the direction and rationale to intervene in retailing markets.

This paper empirically applies dynamic oligopolistic competition model using Markov switching regression. The dataset used in this study includes 58 four‐week‐ending observations covering the period from March 1996 to July 2000 for three cities, Boston, Dallas, and Seattle.

The empirical results illustrate the Markov switching regression not only successfully identifies the Markov perfect equilibrium in each market, but decomposes the retail price series into the corresponding equilibrium regimes. The forecasting power of the model is surprising so it can serve as a price monitor of the government. Additionally, the model reveals the different consumer welfare implications given different price regimes. The welfare analysis shows that consumers are most likely to be worse off through price fluctuations, while they are not always better off through a sticky (stable) price series in a market.

The first limitation of the paper is the retail price data is four‐week ending. If a cycle evolves faster within four weeks, the model would overestimate the duration and underestimate the amplitude of cycles. So the study serves as an upper bound of the reality. The second limitation is the number of regimes. More than three regimes studied in a Markov switching regression may cause a series of empirical issues. However, if we integrate several regimes into one regime, we will lose rich information about the competitiveness of the markets.

This paper is the first work to apply the dynamic pricing analysis to food industry by using fluid milk market as a case study. This paper empirically identifies four retail pricing regimes in fluid milk price series and evaluates the characteristics of the regimes.

This paper assesses the welfare implications of each pricing regime. The results show that the forecasting power of the model is strong in fluid milk retail market. Therefore, the study could serve as a price monitor to the public policymaker.

This paper presents the first study to apply dynamic oligopolistic competition model to food marketing research.