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The purpose of this paper is to compare the perceived benefits of public libraries between five culturally different countries: Finland, Norway, the Netherlands, South Korea and the USA.

The data were based on representative samples of Finnish, Norwegian, Dutch, Korean and American adult library users. In Finland a mail survey was used and in other countries web surveys were used for data collection. The distribution of the proportion of those benefiting from the library in various areas of life at least sometimes was compared across countries. The pattern of benefits was compared across countries by forming four outcome indexes from the 19 benefit areas. The differences in the outcomes between the countries were explained by demographics and library use variables.

The intensity of perceived benefits differ considerably, with the Finns and Americans reporting a higher level of benefits than the South Koreans, who in turn derive more profit than the Norwegians and the Dutch. The large difference in library supply between Finland and other countries may explain the differences in the perceived benefits in part of other countries but the USA.

The study covered only some socio-economic and library usage factors as independent variables explaining the variation of benefit patterns. A more thorough analysis of library supply between the countries may explain some differences in perceived benefits.

The policy implications of these findings are discussed.

This is the first across-country study comparing and explaining the patterns of perceived benefits between culturally different countries.

The purpose of this paper is evaluate the public value of municipal Wi-Fi networks by examining their costs and benefits. Increasing attention has been focused on the digital divide, i.e. inequalities in digital access, use and benefits, to a lesser extent on technologies providing opportunities to overcome these inequalities. Different theoretical traditions have approached the problem of the digital divide, this research represents a synthesis by combining a bottom-up approach to calculating the benefits of municipal Wi-Fi networks with an in-depth analysis of the digital divide in Europe.

After a systematic literature review, the paper uses a bottom-up methodology to evaluate the public value of a municipal Wi-Fi network by quantifying its potential benefits and costs. In addition, it includes different types of users based on the access opportunities available to them. It develops different scenarios for these users depending on the connection alternatives and the digital skills available across European countries.

By using data from the euro-28, the paper shows that, in general, the private value of a municipal Wi-Fi network is negative, the public value is positive. However, a greater public value is depending on the extent to which the benefits can be attributed to expectations about the arrival and usage of e-government services.

Based on the quantitative analysis, the authors suggest that municipal Wi-Fi networks can provide the potential to bridge the digital divide. To generate public value, these networks have to be driven by a strong need for e-government services.

However, important factors in the adoption of these services are related to digital skills available in the particular region.

In addition, public investment is required to stimulate the growth of broadband infrastructure in a complementary manner to enable public wireless networks.

The paper combines new insights into the cost calculations of municipal Wi-Fi networks with socioeconomic data on digital skills to examine different types of users.

A royal charter of incorporation imposing public benefit/social responsibilities established the privately owned British South Africa Company (BSAC), in return for power to exploit a huge territory using low-cost local labour. This study explores the dual principal–agent problem of how the BSAC used annual report narratives to report on its conflicting economic responsibilities to investors versus its public benefit charter responsibilities to the British Crown.

Having digitised the dataset, the research analyses narratives from 29 BSAC annual reports spanning a continuous 35-year royal charter period, using computer-aided keyword content analysis to identify economic-orientated versus public benefit-orientated annual report narratives. The research analyses how the annual report narratives shifted according to four key contextual periods by reference to the changing influence of private investors versus the British Crown.

There are two key findings. First, economic primacy. At no point do public benefit disclosures outweigh economic disclosures. Second, the BSAC's meso-corporate context and macro-social/political context can explain patterns in public benefit disclosures. The motivation for producing public benefit information is not altruism. Rather, commercial interests motivate disclosure. The BSAC used its annual reports to sustain what proved ultimately unsustainable – royal charter-style colonialism.

This accounting history study contributes to an understanding of corporate narrative reporting using one of the earliest known cases of such analysis and shows how accounting plays a central role in facilitating a company in sustaining its interests. This 100-year lookback may be a portend of the future for modern-day annual report corporate social responsibility narratives in, say, mining and oil and gas company corporate reports, especially if these natural resources run out.

The purpose of this paper is to analyse nonprofit regulation through comparing and contrasting mutual-benefit and public-benefit entities. It ascertains how these entities differ in size, publicness, tax benefits and whether these differences might suggest regulatory costs should be differentiated.

This mixed-methods study utilises financial data, submissions and interviews.

There are stark differences in these two types of regulated nonprofit entities. Members should be the primary monitoring agency/ies for mutual-benefit entities, but financial reports should be understandable to these members. Nevertheless, the availability of tax concessions, combined with the benefits of limited liability, suggest mutual-benefit entities should be regulated and monitored by government in a way sympathetic to their size.

As with most research, a limitation is this study’s focus on a single jurisdiction.

The differences in these entities’ characteristics are important for designing regulation.

Better regulation is likely to require a standard set of financial reporting standards. Government has the right to demand disclosures due to benefits mutual-benefit entities enjoy.

In comparison to studies utilising only public-benefit data, this study uses unique data sets to compare public-benefit and mutual-benefit entities and presents nonprofit sector participant’s perceptions of these differences in context. This enables analysis of how better regulation could be achieved.

The purpose of this paper is to compare the perceived benefits of public libraries and their structure in the major areas of life between Finland, Norway and the Netherlands.

The data were based on representative samples of Finnish, Norwegian and Dutch adult library users. In Finland a mail survey was used and in Norway and the Netherlands web surveys were used for data collection. The distribution of the proportion of those benefiting from the library in various areas of life at least sometimes was compared across countries. The structure of benefits was compared across countries by factor analysis.

The results showed that the level of the nineteen benefits observed was considerably higher, and the range of benefits remarkably broader in Finland compared to Norway and the Netherlands. It is likely that the greater supply of library services in Finland compared to the other two countries explains the differences in benefits derived from the public library. The study validated the measurement instrument for the perceived overall outcomes of public libraries.

Comparing only three countries is too limited for producing valid results on the relations between the supply of library services and their use and the benefits derived from that use. Analyzing these associations in a larger sample of countries would create reliable results also for policy making.

The policy implications of these findings are discussed.

This is the first across-country comparison observing perceived benefits of public libraries across major areas of life.

This study is aimed to explore the dynamic performance incentive model for a flexible PPP contract to handle uncertainties based on supervision during the long-time concession period, so as to ensure operation performance and benefits of the public sector while protecting the economic benefit of the private sector, thus avoiding unnecessary renegotiation.

The microeconomic and principal–agent theories and relevant studies on the basic incentive model and flexible contract are fully utilized. The procedure for developing the dynamic incentive model and the assumptions about the quantitative relationships among fundamental variables or factors are first proposed. The static incentive model without incentive parameter adjustment and then the dynamic incentive model allowing incentive parameter adjustment are successively developed. Finally, the propositions regarding the valid adjustment ranges of the incentive parameter with respect to the economic, social and hybrid benefits of the public sector and the economic benefit of the private sector are suggested.

The dynamic incentive model enables to achieve a flexible contract to handle uncertainties on the PPP project to ensure the benefits of the public sector while protecting the benefit of the private sector. The economic, social and hybrid benefits of the public sector and the economic benefit of the private sectors can be respectively realized through adjusting the reward–punishment coefficient under different adjustment ranges and different importance. The incentive model is able to ensure the benefits of the public sector while protecting the benefit of the private sector by controlling the private sector's effort level unknown to the public sector.

The dynamic incentive model helps implement a flexible PPP contract to handle uncertainties during the operation period, thus controlling the effort level of the private sector and ensuring the benefits of the public sector while protecting the economic benefit of the sector. It enables to clarify the quantitative relationships between the operation performance, the benefits of the stakeholders, the effort level of the private sector and the reward–punishment coefficient. This study contributes to the domain knowledge of the incomplete contract theory for designing a flexible PPP contract with dynamic incentive and supervision mechanism by applying the microeconomic and principal–agent theories.

Along with most public institutions, public libraries are under attack for being socially unresponsive and economically unworthy of public funds. Looks at how urban libraries can defend their case by considering three main points: selecting appropriate methodology; building a framework for benefit‐cost analysis; and assessing necessary research. Concludes that continued research is very important as library resources are always changing. Proposes a pilot project to estimate direct and external benefits from public investment in library resources in one sector of library operations.

Compensation systems serve a critical role in strategic human resources management, and over the past twenty-five years, there have been an increasing number of public sector reform efforts aimed at better aligning compensation practices with institutional workforce needs. While many past reforms have been performance driven, the nationʼs most recent economic downturn has served as potent catalyst for a renewed focus on public sector compensation, particularly reforms to public sector retirement benefits. However, given the traditional importance of public sector retirement benefits within broader bureaucratic structures, these new reforms hold the potential to substantially alter human capital capacity in the public sector. Using wage and retirement benefit data from the U.S. Census Bureauʼs Current Population Survey and National Compensation Survey, this paper finds that state and local governments face significant threats to their long-term human capital capacity in light of potential benefit reforms that place a disproportionate emphasis upon competitive wage rates.

This chapter discusses the major steps and issues related to the inclusion of public services in inequality research. Empirically, it investigates how the income distribution in countries changes when the value of publicly provided services to households is included. The authors consider five major categories of public services: education, health care, social housing, childcare and elderly care. On average across OECD countries, spending on these ‘in-kind’ benefits accounts for about 13% of GDP, slightly more than the spending on cash transfers – but with considerable cross-country variation. Broadening the income concept to account for in-kind benefits considerably increases households’ economic resources. But public services also contribute to reducing income inequality, by between one-fifth and one-third depending on the inequality measure. This chapter suggests that publicly provided services fulfil an important direct redistributive role in OECD countries.

Views tropical forests as providing a number of outputs for the host country and the world at large. Activities to curb deforestation yield private goods, local (country‐specific) public goods, and global public goods. Markets can operate with respect to the private goods, while nations are motivated to strike bargains with one another with respect to the country‐specific public goods. Inefficiency or suboptimality stems from the global public goods that preservation activities of one country confer on another. Collective action at the transnational level is needed to address these global public goods. This suboptimality can be attenuated if the developed countries establish property rights to genetic material gathered from the rain forests. Much can be done to promote allocative efficiency and these actions should be accomplished prior to the institution of a supranational linkage. Since the bulk of the global public benefits are derived by the developed countries, they are in a weak bargaining position with respect to the shrinking rain forests. An early agreement is in their interests even if the bargain favours the tropical countries.