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This paper provides a reflective comparison of the budgetary implications of the COVID-19 pandemic for three Nordic countries: Finland, Norway and Sweden.

By drawing from the notion of ambiguity and constructions of certainty, this study analyzes the most relevant budgetary allocations and packages implemented by the governments of Finland, Norway and Sweden in response to the COVID-19 crisis using empirical documentary data.

Influenced by the need to save citizens' lives and protect the economy, the three countries have interpreted the COVID-19 threat in different ways. While Finland and Norway seem to be fighting a war against the virus, Sweden appears to view COVID-19 as an exceptionally difficult flu. These different perspectives are reflected in the strategies and budgetary responses implemented in the three countries.

By elaborating on the ambiguities of reality, causality and intentionality, this paper shows how the budgeting mindset aimed at creating certainties among citizens varies among the Nordic countries, which are generally assumed to be similar.

The challenge facing knowledge management (KM) professionals is how to leverage knowledge for improving organizational performance. From a management perspective, it is important to utilize KM systems for improving communication, and collaboration to enhance employee skills with a focus on improving productivity. From a leadership perspective, it is critical to ensure that KM investments result in promoting collaborative culture both at individual and organizational levels to encourage knowledge sharing for better decision making and innovation. Ultimately, the purpose of KM is to leverage knowledge in order to improve organizational performance internally and externally. This paper aims to address these challenges from leadership perspective.

This research addressed the following questions: how does an organization manage knowledge resources to gain and sustain competitive advantage? What is the role of KM leadership in making effective use of KM? A literature review was used to understand the role of leadership and the relation between KM and organizational performance. Further, two research studies, which employed interpretive structural modeling (ISM) were used to answer these two questions.

The study finds that selection of a competent leader is critical first step establishing an effective KM initiative as the leader plays an important role in obtaining top management and budgetary supports and in building technology infrastructure to accomplish KM goals. Further, KM leadership assumes greater importance during its initial implementation phase.

Effective KM leadership is a prerequisite to implementing a KM initiative and organizations will experience better results if they choose a leader before a detailed plan for KM initiative is developed and implemented.

This paper provides useful information on the effective KM leadership role.

Given that it is difficult to establish monetary benefits for KM initiatives, this paper aims to present a model that consists of a set of enablers and barriers for successful KM implementation to obtain desired results. The contributions of the research effort should also support organizations in making decisions about improving organizational performance using KM initiatives, and understanding the directional relations among KM factors.

In the research study, using a literature review, the authors identify a set of enablers of and barriers to successful KM implementation. Using this set of factors, a questionnaire is developed by applying the interpretive structural modeling (ISM) methodology to determine the underlying relations among these factors and to develop strategies for the successful implementation of KM initiatives. As a result of the ISM methodology, the paper presents a model to show its findings.

The research study findings help to identify important strategies for implementing KM successfully. Further, the study suggests methodologies for KM implementation.

Knowledge is recognized as a critical resource to gain and sustain competitive advantage in business. While many organizations employ knowledge management (KM) initiatives, research studies suggest that it is difficult to establish return on investment of such efforts; however, desired results can be obtained through successful implementation. The paper presents approaches to successful KM implementation.

Examines the attitudes of Thai police regarding drug enforcement in the following areas: drug laws, prosecutors and judges. Assesses the accuracy of officers’ knowledge of drug laws. Explores the effects of 16 independent variables, derived from personal background, institutional support and drug offense information, on officers’ attitudes and knowledge. Using data collected from a survey of 672 Thai police officers, employs ordinary least squares (OLS) regression to examine the aggregate effect of independent variables on officers’ attitudes about drug enforcement and to identify the most significant independent variables. Finds that the officers have positive attitudes regarding drug enforcement but are not knowledgeable about the drug laws, and that several institutional variables have a positive significant influence on these attitudes.

This chapter examines the context for the implementation of the global commitment to early childhood education (ECE) within the framing of the sustainable development goals (SDGs) under SDG 4.2. We first define the concept of ECE as broadly understood in the field of education and in practice related to a focus on education of children. The essay adopts chronological age of children served outside of the formal school system, which has traditionally been recognized as basic education, to represent the population captured under ECE in both pre-school and pre-primary settings. UNICEF identifies those ages 3–6 to fall into this category. We present an exploration of the challenges and opportunities presented by multiplicity in multilateral agencies and other agencies driving the international initiatives around advancing ECE and the means by which they promote education opportunities for children. We offer a comparative perspective on the delivery, types, and funding mechanisms of ECE services in both developing and developed country contexts, which informs the possibilities for the realization of the SDG goal of inclusive quality education for all. An examination of the socio-cultural and economic context of accessibility to inclusive and equitable quality ECE is also presented. An overview of settings within which ECE is provided is interrogated within differing national contexts. We conclude with challenges and opportunities for sustained accountability, monitoring and evaluation of SDG 4.2 interventions from a comparative perspective.

This study explores the critical success factors (CSFs) in humanitarian supply chain management (HSCM) by focussing on flood disaster management (FDM) in Ghana.

An in-depth semi-structured interview and questionnaire surveys in a sequential data collection approach were used to collect data from definitive stakeholders of humanitarian organisations. The data was analysed using exploratory factor analysis (EFA), confirmatory factors analysis (CFA) and structural equation modelling (SEM) techniques.

Seventy-four factors were identified as success factors of HSCM of flood disaster management. However, 41 of these factors were statistically significant and considered as critical. In descending order, these factors relate to management practices, education and training, stakeholder involvement and cooperation, infrastructure, innovation and technology, materials and resources, administrative practices, socio-cultural and economic. Whilst some factors are internal to the humanitarian organisations, others are external factors that are beyond the control of humanitarian organisations.

Even though this study offers empirical results that could guide policymakers in their decision-making about humanitarian operations, care needs to be taken since the data is within one country and within a specific disaster context – hence, policymakers need to consider the local contextual dynamics. Future studies could look at different disasters context to make a comparative analysis of various types of disaster operations.

Institutions such as World Health Organization, Red Cross organisations and UN seeking to curbs global-warming-related disasters and the reduction of the effects of flood disaster can use findings as a guide during the formulation of HSCM policies and strategies.

Unlike previous studies of humanitarian operations that focussed extensively on theoretical expositions, simulations, conceptual frameworks and models, this present study offers empirical evidence of humanitarian operations in the context of SCM. Further, by highlighting on the HSCM CSFs, this study contributes to disaster reduction and their effects on humanity in the context of FDM. This research could be used as guide by governments and FDM organisations to make informed decisions on SCM areas to focus the most during FDM.

The success of tourism destinations is in many cases measured from a competitive advantage perspective, not from a collaborative advantage perspective, which limits the possibilities of destination marketing in a collaborative cross-border context. Currently, the marketing efforts of Victoria Falls are highly fragmented as each country promotes the attraction separately. The purpose of this paper is to explore the cross-border destination marketing possibilities and realities of Victoria Falls from a demand and supply side perspective.

A quantitative approach was applied in this study, with two separate surveys being conducted. Data for the demand side were collected by means of a questionnaire that was distributed by fieldworkers, while data for the supply side were collected online. The data were analysed using descriptive statistics, factor analyses and one-way analysis of variance.

Five specific tourist motivations for visiting Victoria Falls were identified using demand data, of which sightseeing and destination attributes were the most important. Significant differences were found for tourists’ cross-border experiences using different border access points. Using supply data, challenges and opportunities of cross-border marketing were analysed. The most important opportunity was identified as cooperation, while the key challenges were economic and policy related. It is important to see the bigger picture and how cooperation can benefit both countries, which is unfortunately not currently the case for Zambia and Zimbabwe.

There is a need for tourism destinations to shift from competition-based strategies to collaboration-based strategies in order to be successful. Cross-border marketing requires that each country understands tourists’ motivations and experiences. For Zambia and Zimbabwe to increase their tourist arrivals, income and investment opportunities, both countries must move away from isolating their marketing efforts of Victoria Falls. It is important to look beyond the individual benefits for each country and focus on the combined benefits. The challenges identified in this study must be addressed if Zambia and Zimbabwe’s cross-border marketing of Victoria Falls is to be effective. The integration of demand and supply views is thus critical for cross-border marketing to be effective and successful.

Research on cross-border destination marketing of shared border attractions is limited. With regard to Victoria Falls, such research has never been explored in an academic context. This study has value for destination marketers of Zambia and Zimbabwe, especially for attractions that are shared between their borders such as Victoria Falls and Kariba Dam. Additionally, the study has implications for attractions that are shared across the borders of southern African countries like Zimbabwe, South Africa and Mozambique, as well as other attractions shared between borders in the global context.

Kolkata Port (KoPT) had achieved a turnaround from having made a loss of Rs 7.5 crores (cr) in the year 2000–01 to a net surplus of Rs 465.1 cr in the year 2006–07. A variety of initiatives had been taken during the intervening years with a focus on tariff rationalization, revenues from alternate sources, infrastructure development and productivity improvements. While these had yielded results, there was a fundamental issue of operational complexity and inability to compete due to the locational disadvantage. KoPT was a riverine port with two locations, 232 kms and 115 kms upstream on the Hooghly with draft limitations.

Two significant studies having implications for future strategies of KoPT had recently been submitted in March and November 2007. The top management of the port, including the Chairman who was responsible for driving many of the initiatives, was concerned that it may not be possible to achieve long term sustainable growth continuing with the strategies used so far. A well thought out future roadmap, breaking away from the present thinking, was essential sustained growth.

The purpose of this paper is to research the use of accounting information by politicians. Based on the Portuguese Parliament setting, it seeks to understand how useful politicians consider this information to be, what type of budgetary and financial information they use, and for what purposes. Finally, the research also seeks to find out whether politicians resort to expert intermediaries or advisors help them in the use of this information.

Following a qualitative and interpretative methodology, the study draws upon interviews with Members of Parliament in Portugal (and their technical advisors (TAs)) from all political parties, in particular the members of the Budget, Finance and Administrative Modernization Committee (COFMA) of the Parliament.

Research shows that, due to the general lack of knowledge and the complexity of the accounting information, politicians in the Parliament do not use it frequently, only occasionally. To be better or worse informed for the debates and other activities depends on each Member of Parliament’s personal willingness to prepare oneself, notwithstanding some aggregated and previously analyzed information made available by official technical support units. Parliamentarians may also resort to TAs, who prepare the information at their request. Both intermediaries and TAs are deemed important to support parliamentarians’ understanding of more technical budgetary and financial issues.

This paper shows that politicians acknowledge there is room for improving the role of information intermediaries and advisors, who would support them to better understand and use accounting information. Parliamentary groups incharge of hiring advisors, as well as accounting professionals, in Portugal and in other countries, must be aware of the very useful role accountants play in this process.

While allowing to understand whether and how politicians use accounting information, this research contributes to the process of public sector accounting reforms in Portugal, and at an international level, inasmuch as public sector accounting and reporting standards should better address these users’ information needs. Assuming that these reforms would foster more accurate, transparent and useful information for accountability and decision making, it is essential that politicians acknowledge and become real users of accounting information, in order to accomplish those objectives.

This study contributes to the general knowledge of how politicians use accounting information. Academic studies so far have not gathered enough evidence about the type of accounting information that is actually important for politicians. This paper highlights that use of such information by politicians depends on individual skills and their willingness to receive the appropriate advice.