Ere-inscripties

Lampas ◽  
2021 ◽  
Vol 54 (1) ◽  
pp. 67-91
Author(s):  
Anna Heller
Keyword(s):  
Public And Private ◽  
Content Type ◽  
Scholarly Attention

Abstract This paper offers a presentation of the genre of honorific inscriptions, engraved on statue bases. This type of inscriptions has received a lot of recent scholarly attention and is particularly valuable to illuminate the workings of civic societies of the Hellenistic and Imperial periods. The paper first reflects on the chronology of the genre, which expands as the habit of engraving honorific decrees simultaneously declines. Then it studies the actors involved in the honorific transaction and establishes the differences (but also the points of contact) between public and private honorific inscriptions, while shedding light on the actions and qualities that may be worthy of the honour of a statue. Finally, it returns to the identity of the honorandi, whose status and social prof ile can vary greatly. The engraved texts thus may publicize relationships on the scale of a city, a region, a kingdom or an empire.

Relationship between CSR motivations and corporate social performance: a study in the power industry in India

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Moumita Acharyya ◽  
Tanuja Agarwala
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Corporate Social Performance ◽  
Social Performance ◽  
Power Sector ◽  
Public And Private ◽  
Content Type ◽  
The Public ◽  
Self Interest ◽  
Public And Private Sector

PurposeThe paper aims to understand the different motivations / reasons for engaging in CSR initiatives by the organizations. In addition, the study also examines the relationship between CSR motivations and corporate social performance (CSP).Design/methodology/approachThe data were collected from two power sector organizations: one was a private sector firm and the other was a public sector firm. A comparative analysis of the variables with respect to private and public sector organizations was conducted. A questionnaire survey was administered among 370 employees working in the power sector, with 199 executives from public sector and 171 from private sector.Findings“Philanthropic” motivation emerged as the most dominant CSR motivation among both the public and private sector firms. The private sector firm was found to be significantly higher with respect to “philanthropic”, “enlightened self-interest” and “normative” CSR motivations when compared with the public sector firms. Findings suggest that public and private sector firms differed significantly on four CSR motivations, namely, “philanthropic”, “enlightened self-interest”, “normative” and “coercive”. The CSP score was significantly different among the two power sector firms of public and private sectors. The private sector firm had a higher CSP level than the public sector undertaking.Research limitations/implicationsFurther studies in the domain need to address differences in CSR motivations and CSP across other sectors to understand the role of industry characteristics in influencing social development targets of organizations. Research also needs to focus on demonstrating the relationship between CSP and financial performance of the firms. Further, the HR outcomes of CSR initiatives and measurement of CSP indicators, such as attracting and retaining talent, employee commitment and organizational climate factors, need to be assessed.Originality/valueThe social issues are now directly linked with the business model to ensure consistency and community development. The results reveal a need for “enlightened self-interest” which is the second dominant CSR motivation among the organizations. The study makes a novel contribution by determining that competitive and coercive motivations are not functional as part of organizational CSR strategy. CSR can never be forced as the very idea is to do social good. Eventually, the CSR approach demands a commitment from within. The organizations need to emphasize more voluntary engagement of employees and go beyond statutory requirements for realizing the true CSR benefits.

Mapping public value processes

2014 ◽  
Vol 27 (4) ◽  
pp. 334-352 ◽  
Author(s):  
John Alford ◽  
Sophie Yates
Keyword(s):  
Public Sector ◽  
Child Nutrition ◽  
Process Mapping ◽  
Public Value ◽  
Public And Private ◽  
Content Type ◽  
The Public ◽  
Public Managers ◽  
Big Picture ◽  
Comprehensive Framework

Purpose – The purpose of this paper is to add to the analytic toolkit of public sector practitioners by outlining a framework called Public Value Process Mapping (PVPM). This approach is designed to be more comprehensive than extant frameworks in either the private or public sectors, encapsulating multiple dimensions of productive processes. Design/methodology/approach – This paper explores the public administration and management literature to identify the major frameworks for visualising complex systems or processes, and a series of dimensions against which they can be compared. It then puts forward a more comprehensive framework – PVPM – and demonstrates its possible use with the example of Indigenous child nutrition in remote Australia. The benefits and limitations of the technique are then considered. Findings – First, extant process mapping frameworks each have some but not all of the features necessary to encompass certain dimensions of generic or public sector processes, such as: service-dominant logic; external as well internal providers; public and private value; and state coercive power. Second, PVPM can encompass the various dimensions more comprehensively, enabling visualisation of both the big picture and the fine detail of public value-creating processes. Third, PVPM has benefits – such as helping unearth opportunities or culprits affecting processes – as well as limitations – such as demonstrating causation and delineating the boundaries of maps. Practical implications – PVPM has a number of uses for policy analysts and public managers: it keeps the focus on outcomes; it can unearth a variety of processes and actors, some of them not immediately obvious; it can help to identify key processes and actors; it can help to identify the “real” culprits behind negative outcomes; and it highlights situations where multiple causes are at work. Originality/value – This approach, which draws on a number of precursors but constitutes a novel technique in the public sector context, enables the identification and to some extent the comprehension of a broader range of causal factors and actors. This heightens the possibility of imagining innovative solutions to difficult public policy issues, and alternative ways of delivering public services.

Evaluating the performance of destination marketing systems (DMS): stakeholder perspective

2014 ◽  
Vol 32 (2) ◽  
pp. 208-231 ◽  
Author(s):  
Marianna Sigala
Keyword(s):  
Performance Evaluation ◽  
Destination Marketing ◽  
Collaborative Culture ◽  
Public And Private ◽  
Content Type ◽  
Stakeholder Perspective ◽  
Marketing Systems ◽  
Public And Private Stakeholders ◽  
Social Environmental ◽  
Nation Wide Survey

Purpose – Destination marketing systems (DMS) represent a vital inter-organisational information system (IOIS) for supporting the collaborative e-marketing strategies of tourism firms and the competitiveness of tourism destinations. However, many DMS have failed to deliver the expected outcomes, while the performance measurement of DMS has not been thoroughly investigated in the literature so far. The study synthesises research from the fields of DMS, IOIS and collaborative practices for investigating the perceptions of various tourism DMS stakeholders about the evaluation of DMS performance. The paper aims to discuss these issues. Design/methodology/approach – The study conducted a nation-wide survey for measuring the perceptions of various tourism DMS stakeholders in Greece about the importance of the roles that DMS should serve as well as the items that should be used for measuring the performance of these DMS’ roles. Findings – The findings showed that the public and private stakeholders held different perceptions about the roles of DMS as well as about the metrics that need to be used for evaluating DMS performance. The findings also showed that the perceptions that stakeholders hold about the roles of the DMS influence their perceptions about the performance evaluation of DMS. Research limitations/implications – The findings are based on evaluating a specific type of IOIS and sector/context. Thus, caution is required in generalising the results to other types of IOIS and social/environmental contexts. Practical implications – The study highlighted that the performance and success of DMS, and of IOIS projects in general, require the nurturing of a collaborative culture and the co-ordination of the various stakeholders’ perceptions and interests. Originality/value – The study addresses the gap in DMS performance evaluation and it contributes to the literature about IOIS evaluation by adopting a stakeholders approach.

scholarly journals Constructing identities – professional use of eID in public organisations

2015 ◽  
Vol 9 (2) ◽  
pp. 143-158 ◽  
Author(s):  
Karin Hedström ◽  
Elin Wihlborg ◽  
Mariana S Gustafsson ◽  
Fredrik Söderström
Keyword(s):  
Identity Management ◽  
Actor Network Theory ◽  
Work Place ◽  
Identification System ◽  
Public And Private ◽  
Content Type ◽  
Private Person ◽  
Study Implementation ◽  
Public Organisations ◽  
Rich Data

Purpose – The purpose of the paper is to reveal how identities are constructed when electronic identification (eIDs) cards are introduced through information systems in public organisations. Design/methodology/approach – Through two case studies, the authors generate rich data on the construction of identities through use of eID within public organisations. The author’s analysis, based on actor network theory, focusses on the translation of eIDs in these two settings. Findings – ID can be viewed as an artefact where the public and private spheres meet. The authors found at least three mixed roles in employees’ use of eID: as a purely private person; as a private person in the work place; and as a professional in the work place. Research limitations/implications – There is a need for further research on how eID is translated into organisational contexts and how institutional settings define the openings for local translation processes. However, the results are based on two small cases, meaning that broad generalisations are difficult to make. Practical implications – EID is so much more than technology. The technical framing of the identification system appears to be subordinated to organisational arrangements and cultures, making it important to apply a socio-technical perspective when working with eID. Originality/value – The empirical cases have offered a unique chance to study implementation and use of eID in two very different public service organisations. The findings illustrate how eID translated into organisational contexts, and how identity management within an organisational setting is linked to the employees’ private and professional roles.

The human factor: assessing individuals’ perceptions related to cybersecurity

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Susan Ramlo ◽  
John B. Nicholas
Keyword(s):  
Computer Security ◽  
Quantitative Research ◽  
Q Methodology ◽  
Educational Interventions ◽  
Public And Private ◽  
College Majors ◽  
Content Type ◽  
Quantitative Research Methods ◽  
Security Breaches ◽  
Study Participants

Purpose The purpose of this paper is to reveal and describe the divergent viewpoints about cybersecurity within a purposefully selected group of people with a range of expertise in relation to computer security. Design/methodology/approach Q methodology [Q] uses empirical evidence to differentiate subjective views and, therefore, behaviors in relation to any topic. Q uses the strengths of qualitative and quantitative research methods to reveal and describe the multiple, divergent viewpoints that exist within a group where individuals sort statements into a grid to represent their views. Analyses group similar views (sorts). In this study, participants were selected from a range of types related to cybersecurity (experts, authorities and uninformed). Findings Four unique viewpoints emerged such that one represents cybersecurity best practices and the remaining three viewpoints represent poor cybersecurity behaviors (Naïve Cybersecurity Practitioners, Worried but not Vigilant and How is Cybersecurity a Big Problem) that indicate a need for educational interventions within both the public and private sectors. Practical implications Understanding the divergent views about cybersecurity is important within smaller groups including classrooms, technology-based college majors, a company, a set of IT professionals or other targeted groups where understanding cybersecurity viewpoints can reveal the need for training, changes in behavior and/or the potential for security breaches which reflect the human factors of cybersecurity. Originality/value A review of the literature revealed that only large, nation-wide surveys have been used to investigate views of cybersecurity. Yet, surveys are not useful in small groups, whereas Q is designed to investigate behavior through revealing subjectivity within smaller groups.

COVID-19 and deferred tax reversals

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jilnaught Wong ◽  
Norman Wong ◽  
Willow Yangliu Li
Keyword(s):  
New Zealand ◽  
Financial Statement ◽  
Public And Private ◽  
Content Type ◽  
Reversal Effect ◽  
Tax Relief ◽  
Deferred Tax Liabilities ◽  
Deferred Tax ◽  
Accounting Reports ◽  
Tax Depreciation

Purpose This paper aims to examine the financial statement impact resulting from the tax depreciation on buildings that was reinstated on 25 March 2020 as part of the New Zealand Government’s coronavirus (COVID-19) tax support package. The COVID-19 pandemic and the tax relief created an accounting response to map the environment to accounting reports, reversing previously recognized deferred tax liabilities and increasing reported income as a result. Design/methodology/approach This is an exploratory and descriptive study to understand the accounting response and impact on companies’ financial statements following a COVID-19 tax relief to support businesses in a dire financial situation as the effects of COVID-19 took hold. Findings First, the accounting response provided the appropriate mapping from the COVID-19 environment to accounting reports. Second, the financial statement impacts are material, especially for companies with extensive holdings of buildings that are held for use. Third, while the accounting relief was immediate, the economic (cash flow) support does not occur until a year later. Research limitations/implications The financial statement impacts are based on a subset of NZX 50 companies with the available information at the time of writing. However, they do not compromise the external validity of the findings because the tax depreciation relief applies to other listed companies, unlisted public and private companies, trust, partnerships and individuals. Practical implications The New Zealand Government could have been more helpful to businesses by allowing an immediate depreciation deduction in the 2020 year as opposed to implementing it from 2021. Further, it could have legislated a backlog depreciation deduction from 2010 – when the depreciation on buildings was disallowed – to 2020. Originality/value This paper documents the evolution of the accounting for deferred taxes when the New Zealand Government withdrew the tax depreciation in 2010, how NZ IAS 12 evolved as a result of that event and now the reversal effect with the reinstatement of the tax depreciation during COVID-19. The paper also blends in the accounting responses and considers whether they are opportunistic or efficient.

Residents' perception of festival impacts and satisfaction: a focus on Zanzibar international film festival (ZIFF)

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Dev Jani ◽  
John R. Philemon Mwakyusa
Keyword(s):  
Social Exchange ◽  
Structural Equation ◽  
Social Exchange Theory ◽  
Social Consequences ◽  
Film Festival ◽  
Bottom Line ◽  
Public And Private ◽  
Content Type ◽  
Level Of Satisfaction ◽  
Local Residents

PurposeThe purpose of the paper is to test the perceived economic, socio-cultural and environmental impacts on the satisfaction of local residents with the Zanzibar International Film Festival.Design/methodology/approachStructured questionnaires were administered to 299 local Zanzibaris, to obtain the data necessary for hypotheses testing using Structural Equation Modelling through Smart PLS 3.0.FindingsThe findings reveal that locals' perceptions related to economic, cultural, environmental and pride impacts of the festival had greater positive significant effects on the level of satisfaction of local residents compared to image, entertainment and social impacts.Research limitations/implicationsThe findings uphold the utility of Social Exchange Theory in explaining local residents' perceptions of the festival. The results contribute to the existing literature on festivals by affirming the multidimensional nature of their social consequences.Practical implicationsManagerially, the results shed light on possible areas to be improved by festival promoters from both the public and private sectors in enhancing the positive perceptions held by local residents as well as improving festivals in the area or similar context.Originality/valueThe study expands the Triple Bottom Line dimensions of sustainability in the festival context by adding pride, entertainment and image perceived value.

Students’ perception and satisfaction of services provided by public and private higher education institutes: a case study in Albania

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Drita Kruja ◽  
Huong Ha ◽  
Elvira Tabaku
Keyword(s):  
Higher Education ◽  
Service Quality ◽  
Eastern Europe ◽  
Student Satisfaction ◽  
Instructional Effectiveness ◽  
Private Higher Education ◽  
Public And Private ◽  
Content Type ◽  
Significant Difference ◽  
The Individual

Purpose There have been many research studies on students’ satisfaction of services in universities in developed countries. However, students’ expectation and satisfaction of public and private higher education institutions (HEIs) with regard to service quality in Eastern Europe have been under-researched. Therefore, this study aims to offer an empirical examination of student satisfaction of the service quality of public and private HEIs in Albania by evaluating the gap between students’ expectation and perception and the effect of student satisfaction on retention in HEIs. Design/methodology/approach The survey instrument used in this study was the student satisfaction inventory in the USA. Primary data were collected from a survey of students in two private and four public HEIs in Albania. A total of 554 valid responses were collected from the survey. Findings The findings suggested that there were performance gaps between public and private HEIs. Public universities performed well in terms of concern for the individual, campus support services, student-centeredness and instructional effectiveness. Private HEIs scored well in terms of concern for the individual, academic advising effectiveness, instructional effectiveness and safety and security (parking). There is a significant difference in students’ perception of the overall satisfaction of HEIs. Students’ overall satisfaction positively impacts their retention. Originality/value Overall, this study provides valuable insights to private and public HEIs’ administrators regarding to student satisfaction and retention. The findings will have far-reaching managerial implications for all groups of stakeholders in terms of the service delivery by universities in Albania and Eastern Europe.

Research from China finds no significant difference in impact of public service motivation (PSM) in public and private sectors

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Employee Performance ◽  
Intention To Leave ◽  
Public And Private ◽  
Content Type ◽  
The Public ◽  
Significant Difference ◽  
Set Up ◽  
The Impact

Purpose The authors assumed PSM would be higher in the public sector, but they set up a trial to find out if this was the case. Design/methodology/approach To test their theories, the authors conducted two independent surveys. The first consisted of 220 usable responses from public sector employees in Changsha, China. The second survey involved 260 usable responses from private sector employees taking an MBA course at a university in the Changsha district. A questionnaire was used to assess attitudes. Findings The results found no significant difference between the impact of public sector motivation (PSM) on employee performance across the public and private sectors. The data showed that PSM had a significant impact on self-reported employee performance, but the relationship did not differ much between sectors. Meanwhile, it was in the private sector that PSM had the greatest impact on intention to leave. Originality/value The authors said the research project was one of the first to test if the concept of PSM operated in the same way across sectors. It also contributed, they said, to the ongoing debate about PSM in China.

The Document on Rain (Yushu 雨書): Weather and Prognostication in Early China

2021 ◽  
Vol 2 (2) ◽  
pp. 191-223
Author(s):  
Rebecca Robinson
Keyword(s):  
Early China ◽  
Content Type ◽  
Predictive Methods ◽  
Scholarly Attention

Abstract The Document on Rain (Yushu 雨書) is a short manuscript that forms part of the Beijing University collection of Han slips. This text, divided into two sections, has thus far garnered little scholarly attention. However, it presents to us an unusual example of a daybook (rishu 日書)-type manuscript, one which is primarily concerned with the weather. The Document on Rain, while sharing many characteristics of excavated daybooks, is unusual in its treatment of humans. Rather than providing advice on whether or not one should undertake activity on a certain day or engaging in the discourse about whether or not humans can manipulate the weather, the Document on Rain represents an understanding of the weather as a phenomenon that cannot be manipulated by humans, but one which can, perhaps, be understood. The Document on Rain integrates practices of prognostication based on calendrical and sexagenary cycles with theories about rain and its relationship to the symbolic characteristics of the twenty-eight lodges (ershiba xiu 二十八宿). This article analyses some of the predictive methods in the text and situates it within a longer tradition of meteoromantic practices.

Sign in / Sign up

Export Citation Format

Share Document