scholarly journals Managing the Complexity through New Forms of Financial Reporting: A Multiple Case Study on Italian Public Museums

2019 ◽  
Vol 9 (4) ◽  
pp. 95
Author(s):  
Virginia Milone ◽  
Simone Pizzi
Keyword(s):  
Public Administration ◽  
Financial Reporting ◽  
Financial Resources ◽  
Economic Report ◽  
Policy Makers ◽  
Multiple Case ◽  
New Form ◽  
Public Museums ◽  
High Degree

During recent years, an increasing number of studies have started to discuss the introduction of new form of reports in public administration. Furthermore, the attention paid by academics has been favoured by the introduction of a new form of regulation by policy makers. Specifically, a large part of these studies has regarded the heritage sector due to its high degree of complexity. The attention paid to the heritage sector has been driven by the existence of asymmetries between the value of cultural assets and the profitability of institutions. According to this evidence, the aim of this paper is to evaluate the effectiveness of the Italian Integrated Economic Report (IER). Our research highlights that the adoption of managerial reports, such as the IER, could provide useful insights for policy makers in order to invest their financial resources in a more effective way.

scholarly journals Non-financial Reporting of Corporations – a Czech Case Study

2020 ◽  
Vol 17 ◽  
Keyword(s):  
Financial Reporting ◽  
Financial Analysis ◽  
Quality Of Reporting ◽  
Financial Reports ◽  
Performance Report ◽  
Quality Of Reports ◽  
New Form ◽  
High Degree

Although reporting on the responsibility and beneficial effect of a corporation is becoming standard practice, it is traditionally considered as part of the annual financial performance report in the Czech region. A change to the new form and content was to be ensured by an amendment to the legislation with effect from 1 January 2017. The perception of new approaches has not been investigated or published to date so the aim of the research was to ascertain how the new quality of reporting is applied in Czech corporations. Data for empirical research was excerpted from reports published by large public interest entities in 2018. To verify the generally perceived assumption of a positive correlation between the size of corporations and the quality of their reports, or more precisely between the quality of reports and the satisfaction of users' needs, the methods of quantitative and qualitative financial analysis were applied. The analyzes have yielded comparable results to global developments in the publication of non-financial information in terms of form and content. Lower representation has been reported in the fight against corruption and environmental protection. The model for measuring the quality of non-financial reports based on a point score confirmed a higher medium to high degree of quality.

Territorial capital as a company intangible

2016 ◽  
Vol 17 (1) ◽  
pp. 148-167 ◽  
Author(s):  
Mariachiara Barzotto ◽  
Giancarlo Corò ◽  
Mario Volpe
Keyword(s):  
Great Difficulty ◽  
Future Research ◽  
Manufacturing Companies ◽  
Policy Makers ◽  
Content Type ◽  
Capital Growth ◽  
Multiple Case ◽  
Definition Of ◽  
A Company

Purpose – The purpose of this paper is twofold. First, to explore to what extent being located in a territory is value-relevant for a company. Second, to understand if a company is aware of, and how it can sustain, the territorial tangible and intangible assets present in the economic area in which it is located. Design/methodology/approach – The study presents an empirical multiple case-study, investigating ten mid-/large-sized Italian companies in manufacturing sectors. Findings – The results indicate that the sampled manufacturing companies are intertwined with the environment in which they are embedded, both in their home country and in host ones. The domestic territorial capital has provided, and still provides, enterprises with workers endowed with the necessary technical skills that they can have great difficulty in finding in other places. In turn, companies support territorial capital generation through their activities. Research limitations/implications – To increase the generalisability of the results, future research should expand the sample and examine firms based in different countries and sectors. Practical implications – Implications for policy makers: developing effective initiatives to support and guide a sustainable territorial capital growth. Implications for managers and investors: improving managerial and investors’ decisions by disclosing a complete picture of the enterprise, also outside the firm boundaries. Originality/value – The study contributes to intangibles/intellectual capital literature by shedding light on the importance of including territorial capital in a company’s report to improve the definition of the firm’s value. Accounting of the territorial capital would increase the awareness of the socio-economic environment value in which companies are located and its use.

scholarly journals Distributed manufacturing: a new form of localised production?

2020 ◽  
Vol 40 (6) ◽  
pp. 697-727 ◽  
Author(s):  
Jagjit Singh Srai ◽  
Gary Graham ◽  
Patrick Hennelly ◽  
Wendy Phillips ◽  
Dharm Kapletia ◽  
...  
Keyword(s):  
Sampling Procedure ◽  
Distributed Manufacturing ◽  
Design Rules ◽  
Content Type ◽  
Production Models ◽  
Indigenous Production ◽  
Multiple Case ◽  
New Form ◽  
Implementation Plans

PurposeThe emergence of distributed manufacturing (DM) is examined as a new form of localised production, distinct from previous manifestations of multi-domestic and indigenous production.Design/methodology/approachSupply network (SN) configuration and infrastructural provisioning perspectives were used to examine the literature on established localised production models as well as DM. A multiple case study was then undertaken to describe and explore the DM model further. A maximum variation sampling procedure was used to select five exemplar cases.FindingsThree main contributions emerge from this study. First, the research uniquely brings together two bodies of literature, namely SN configuration and infrastructure provisioning to explore the DM context. Second, the research applies these theoretical lenses to establish the distinctive nature of DM across seven dimensions of analysis. Third, emerging DM design rules are identified and compared with the more established models of localised production, drawing on both literature and DM case evidence.Practical implicationsThis study provides a rich SN configuration and infrastructural provisioning view on DM leading to a set of design rules for DM adoption, thus supporting practitioners in their efforts to develop viable DM implementation plans.Originality/valueThe authors contribute to the intra- and inter-organisational requirements for the emerging DM context by providing new perspectives through the combined lenses of SN configuration and infrastructural provisioning approaches.

A Boolean Analysis of Structural and Organizational Determinants of Equality and Efficiency Balance in Higher Education

2019 ◽  
Vol 18 (5-6) ◽  
pp. 791-821
Author(s):  
Reza Hemmati ◽  
Rasoul Abbasi Taghidizaj
Keyword(s):  
Higher Education ◽  
Three Dimensions ◽  
Macro Level ◽  
Causal Mechanism ◽  
Case Study Method ◽  
Policy Makers ◽  
The Past ◽  
Multiple Case ◽  
Organizational Determinants

Abstract Efficiency and equality are both important goals and values in higher education, and their concurrency (balance) has been one of the main concerns of higher education scholars and policy makers over the past decades. The aim of the present study is to discover the causal mechanism and contextual factors that are likely to result in concurrency of equality and efficiency in higher education. To this end, the combination of two explanatory theories of equality and efficiency were used. The theory of equality focused on three dimensions of equal opportunities, modernization, and cultural differences. Likewise, to explain efficiency, Chalabi’s three-level causal model of sustainable production of science was used. Methodologically, a multiple case study method was adopted, and the cases under study (nine countries) were selected based on purposive sampling. The findings showed that for the concurrency of equality and efficiency in higher education, a set of conditions must be present in the configurational and combinational causality. The preconditions for this concurrency is the presence of some social conditions such as productive economy, the rule of law, inter-societies competitiveness, social cohesion, democracy, universalism, egalitarianism (at macro level), meritocracy, academic autonomy, and organizational competitiveness (at the meso level) and the absence of some other conditions including fatalism (at the macro level).

scholarly journals A Christian Emperor between Pagan Gods

2021 ◽  
pp. 1-44
Author(s):  
Ketty Iannantuono
Keyword(s):  
Roman Empire ◽  
Late Antiquity ◽  
Late Antique ◽  
Political Dissent ◽  
The Media ◽  
New Form ◽  
New Perspective ◽  
Ancient Monuments ◽  
High Degree

Abstract In recent years, images of rage against monuments have filled the media. Unmistakably expressing a high degree of tension in societies, these forms of hostility against heritage have been diversely interpreted, prompting passionate expressions of support as well as fierce criticism. Contesting public memorials, however, is not a new form of socio-political dissent. During Late Antiquity, for example, a new sensibility towards ancient monuments emerged in the vast territories that were once part of the Roman Empire. In this article, the late-antique fate of the so-called ‘temple of Hadrian’ at Ephesus is analysed as a case-study. The aim is to gain a better understanding of the approaches adopted to accommodate traditional monumental landscapes in the changed late-antique socio-political context. This analysis offers a new perspective on ancient and contemporary phenomena of contestations of monuments.

Government-to-Government Enterprises

2011 ◽  
pp. 76-98
Author(s):  
Luiz Antonio Joia
Keyword(s):  
Central Bank ◽  
Public Administration ◽  
Success Factors ◽  
Electronic Government ◽  
Justice Department ◽  
Policy Makers ◽  
Key Success Factors ◽  
The Government

Electronic government has proven a watershed in the domain of public administration despite being difficult to pin down precisely. Indeed, the government-to-government (G2G) arena is one of the least studied aspects of this newly established field of knowledge. This chapter aims to present a heuristic frame to implement government-to-government endeavors effectively. The frame presented in this article was largely drawn from an actual government-to-government case study successfully implemented in Brazil. From the analysis of this explanatory case study involving the Brazilian Central Bank (BCB) and the Brazilian Justice Department (BJD), some key success factors were singled out as well as the major hurdles to be overcome and causes thereof. These findings led the researcher to propose a heuristic frame not only to explain the conclusions drawn from the case study presented, but also to help researchers, practitioners, and policy makers to deploy government-to-government projects adequately.

The Impact of Perceptions of Tribalism and Ethnicity on Public Administration in South Africa: A Case Study of the Vuwani in the Vhembe District

Politeia ◽  
2021 ◽  
Vol 39 (2) ◽  
Author(s):  
Mavhungu Elias Musitha ◽  
Mavhungu Abel Mafukata
Keyword(s):  
South Africa ◽  
Public Administration ◽  
Ethnic Disparities ◽  
Primary Data ◽  
National Unity ◽  
Policy Makers ◽  
Local Municipality ◽  
Vhembe District ◽  
The Impact

This study investigated the impact of perceptions of ethnicity and tribalism on public administration in South Africa with reference to the protests of Vuwani communities in 2016 against their area being re-demarcated to fall under the LIM 345 municipality (later named the Collins Chabane Local Municipality) dominated by Xitsonga speakers. The study adopted qualitative and exploration designs and used a literature review and key informant interviews in order to obtain secondary and primary data respectively. This study revealed that Vuwani communities feared domination by the Xitsonga-speaking majority in the proposed new municipality. The council of the proposed new municipality consisted of 72 councillors, 74 per cent of which were Xitsonga-speaking councillors and a mere 26 per cent were Tshivenda-speaking councillors. It also found that perceptions of ethnicity and tribalism in Vuwani had rendered public administration ineffective, thus bringing service delivery to a halt for several months. The study recommended that policy-makers should abolish majority representation based solely on regionalism and should seek to forge national unity. It concluded that the establishment of public institutions based on ethnic homogeneity had the potential of bringing about peace and stability in areas characterised by ethnic disparities.

What We Do Online Everyday

2010 ◽  
pp. 282-301 ◽  
Author(s):  
Judith C. Lapadat ◽  
Maureen L. Atkinson ◽  
Willow I. Brown
Keyword(s):  
Young Person ◽  
Design Environment ◽  
Social Scientists ◽  
Policy Makers ◽  
Construction Of Identity ◽  
Digital Fingerprint ◽  
Usage Patterns ◽  
Multiple Case ◽  
Insight Into

This chapter addresses the collaborative participatory nature of online interactivity within the range of social networking spaces afforded by Web 2.0 (O’Reilly, 2005). Each individual, through his or her situated usage patterns and choices, creates a unique digital fingerprint or electronic biography. Using a multiple case study method including children and youth ranging in age from five to fifteen years of age, the authors examined children’s online interactivity through their electronic biographies. This case report focuses on the children’s experiences of online interaction as a seamless component of their literacy (Thomas, 2007) and presents a profile of each young person that characterizes his or her unique online fingerprint. The findings provide insight into how children learn online interactivity, and their communities of practice at different stages of development. Their roles ranged from passive surfer-viewer-seekers to interactive discussant-displayer-players. Infrequently, some youth showed proactive leadership as host-builder-creators. The experiences of these young people provide practical evidence of the transformation of literacy; for them, the Internet serves as an information resource, a collaborative medium, and a design environment (Lapadat, Atkinson, & Brown, 2009). Narrative plays a key role online, especially in the construction of identity. The results of this study have implications for educators, parents, social scientists, and policy makers, and in particular, raise concerns about the commodification of childhood and how commercial interests have shaped sites used by children.

PURCHASING INFLUENCE FOR UNAUTHORIZED ENTERTAINMENT PRODUCT CONSUMERS IN NEW YORK

2016 ◽  
Vol 05 (06) ◽  
pp. 35-47
Author(s):  
Christian Akaeze ◽  
Nana Shaibu Akaeze
Keyword(s):  
New York ◽  
New York City ◽  
Economic Benefits ◽  
Final Report ◽  
Policy Makers ◽  
Planned Behaviors ◽  
Multiple Case ◽  
Entertainment Products ◽  
Theory Of Planned Behaviors

Product piracy inhibits creative talents, innovation and significantly affects the economic benefits for original creators of entertainment ideas and products. Based on Theory of Planned Behaviors, the purpose of this qualitative multiple-case study was to explore some consumer behaviors which influence purchases of pirate entertainment products in New York City. Data were collected from 50 participants who have purchased pirated entertainment products for atleast 2 years. Data analysis involved thematic analysis. The 3 emergent themes in final report related to Personal, Cultural, and Social Influences on entertainment consumers purchases of pirated products. The findings could result in strategies for managers to inhibit piracy and alleviate damaging effects to sales and profitability of entertainment products. This study is beneficial to the entertainment practitioners, academics, managers and policy makers.

Upgrade strategies in the Thai silk industry: balancing value promotion and cultural heritage

2014 ◽  
Vol 18 (1) ◽  
pp. 20-35 ◽  
Author(s):  
Preeya Patichol ◽  
Winai Wongsurawat ◽  
Lalit M. Johri
Keyword(s):  
Study Data ◽  
Policy Makers ◽  
Content Type ◽  
Silk Industry ◽  
Production And Distribution ◽  
Multiple Case ◽  
Multiple Case Studies ◽  
Upgrading Strategies ◽  
Balancing Efficiency

Purpose – The purpose of this paper is to substantiate Porter's ideas through multiple case studies of firms in one of Thailand's potential niches – Thai silk. Design/methodology/approach – This study examined upgrading strategies adopted by six companies involved in the production and distribution of silk and silk products in Thailand. Information was gathered from company documents and interview statements given by company executives and government policy makers. Standard approaches to organizing and analyzing qualitative case study data, including description, pattern identification, concept categorization and generalization were utilized. Findings – The companies have implemented upgrading strategies in the following four main areas: first, balancing efficiency and old customs in production; second, innovating new products while preserving unique traditional features; third, developing modern marketing and distribution techniques with a cultural flare; and fourth, building linkages and clusters. Practical implications – Stakeholders of traditional- or cultural-related industries may increase their chances of successfully renewing their businesses’ competitive advantage by carefully balancing the needs to both preserve and modernize key processes in their industries’ value chains. Originality/value – The paper's findings and recommendations may to be useful to other traditional industries that share similar challenges both in Thailand and in other Southeast Asian countries.

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