In the search for the ‘Smart’ Source of the Perception of Quality of Life in European Smart Cities

In the last years, cities are actively developing strategies towards the goal of becoming smart with the promise of producing a higher quality of life (QLF) for citizens in the urban environment. This paper seeks to analyze whether smart cities are those with a higher QLF in the urban environment as well as to investigate the smart dimensions that could have an influence on the citizen\u27s perception of QLF. Findings based on a sample of European smart cities indicate that the smart city\u27s promise of increasing the citizen\u27s QLF is true, but it seems to be mainly focused on the outcomes (smart living dimension) and not in other smart dimensions that could be focused on the process to obtain the outcomes (smart governance or smart environment, for example)

Disaster management and emerging technologies: a performance-based perspective

Purpose – This paper aims to analyse how emerging technologies (ETs) impact on improving performance in disaster management (DM) processes and, concretely, their impact on the performance according to the different phases of theDM cycle (preparedness, response, recovery and mitigation). Design/methodology/approach – The methodology is based on a systematic review of the literature. Scopus, ProQuest, EBSCO and Web of Science were used as data sources, and an initial sample of 373 scientific articles was collected. After abstracts and full texts were read and refinements to the search were made, a final corpus of 69 publications was analysed using VOSviewer software for text mining and cluster visualisation. Findings – The results highlight how ETs foster the preparedness and resilience of specific systems when dealing with different phases of the DM cycle. Simulation and disaster risk reduction are the fields of major relevance in the application of ETs to DM. Originality/value – This paper contributes to the literature by adding the lenses of performance measurement, management and accountability in analysing the impact of ETs on DM. It thus represents a starting point for scholars to develop future research on a rapidly and continuously developing topic

La convergencia entre la contabilidad financiera pública y contabilidad nacional: una aproximación teórica con especial referencia a los criterios de valoración

En este documento se pretende realizar un análisis de la aplicación de la metodología lógico-deductiva a la Contabilidad Nacional poniendo de manifiesto las similitudes y divergencias existentes respecto al establecido en la Contabilidad Financiera Pública a través de su interrelación. Entendemos que sólo así puede emprenderse un trabajo de armonización entre estos dos ámbitos contables tan necesario hoy día con la globalización de los espacios económicos y el reconocimiento expreso de la necesidad de agregación de información. Para llevar a cabo nuestro trabajo nos centraremos en el sustento teórico en el que se apoyan las normas contables públicas, y en los planteamientos conceptuales que cabe asociar, explícita e implícitamente, al ámbito macro-contable, centrándonos para este último caso en el Sistema Europeo de Cuentas Económicas Integradas de 1995. En consecuencia, realizaremos un repaso de distintas fases del itinerario lógico-deductivo que conforman la metodología de investigación del marco conceptual con especial mención en aquéllas que, a nuestro modo de entender, pudieran servir de confrontación entre los sistemas contables a analizar. En este documento en concreto nos centraremos en el análisis de: — Usuarios, necesidades y fines del sistema contable. — Características cualitativas de la información financiera. — Hipótesis básicas de reconocimiento. — Criterios de valoración

La circulación de valores en contabilidad nacional: análisis de los elementos de los estados financieros desde un punto de vista conceptual

En este documento nos centramos en la circulación de valores dentro del ámbito macro-contable y su representación en los estados macrocontables, analizando los elementos que los componen e intentando realizar una comparación con sus homólogos de la Contabilidad Financiera Privada y Pública. Para ello, inicialmente ponemos de manifiesto la circulación de valores económicos en el ámbito macrocontable y su representación en las distintas cuentas en macrocontabilidad para, posteriormente, analizar de manera detallada cada una de estas cuentas y los elementos financieros que las componen

Different Levels of Smart and Sustainable Cities Construction Using e-Participation Tools in European and Central Asian Countries

Cities are developing strategies to deal with the complex challenges of global change and sustainability. These initiatives have involved the implementation of Information and Communication Technologies (ICTs) as a good driver for achieving sustainability because digital transformation can boost sustainable development strategies, providing opportunities to accelerate transformation. Smart City (SC) models built on empowering people in making public decisions favor access to sustainable development solutions based on knowledge and innovation. Nonetheless, SC experiences around the world denote divergent conceptions of SCs which could lead to different SCs construction. It deserves a more thorough understanding of the nature of collaboration in different settings. Therefore, this paper contributes to the debate on the different uses of ICTs in SCs construction in developing vs. developed countries, by examining the use of ICTs for creating collaborative environments in a sample of SCs in different countries, depending on their economic level, and seeking to identify differences in the objectives pursued by city governments with the use of these technologies. To achieve this aim, e-participation platforms, apps or social media platforms (European and Central Asia SCs) are examined for identifying SCs construction differences between developed vs. developing countries. The findings of this paper put an emphasis on the need for taking into account the differences among SCs in developed vs. developing countries when raking or when performance measurement is designed, because the assessment should be tailored to the cities’ particular visions and priorities for achieving their objectives.Centre of Andalusian Studies (Research proj. No. PR137/19)Ministry of Science, Innovation and Universities (Research proj. No. RTI2018-095344-A100

Implementación del Balanced Scorecard en las agencias públicas: una experiencia en los servicios municipales deportivos

The public sector is involved in a context of change. Decentralization, performance measurement and a greater emphasis on outputs are some of the main changes. To give public sector managers efficient tools, the adoption of what is considered to be private sector management styles and techniques is now becoming commonplace. The Balanced Scorecard approach has emerged as a new tool that meets many of the above-mentioned challenges faced by public organizations. Nonetheless, few reports of detailed experience in public sector entities are available. This research paper offers an insight into the process of elaborating the Balanced Scorecard for a public sector agency of sport services.El sector público está inmerso en un contexto de cambios, entre ellos la descentralización, la medición de la ejecución y un mayor énfasis en los resultados. Para dar a los gestores del sector público herramientas eficientes, la adopción de estilos y técnicas del sector privado se está convirtiendo en una práctica común. El Balanced Scorecard ha emergido en las administraciones públicas como una nueva herramienta que satisface las necesidades de información y gestión de muchos de los cambios mencionados. No obstante, es poca la literatura disponible sobre su aplicación en las entidades del sector público. Esta investigación ofrece una visión del proceso de elaboración de un Balanced Scorecard para una agencia pública de servicios deportivos.This research was carried out with financial support from the Spanish National R&D Plan through research project number SEJ2007-67441-ECON-FEDER (Ministry of Science and Innovation) and from the Regional Government of Andalusia (Spain), Centre of Andalusian Studies (PRI160/09) and from the Department of Innovation, Science and Enterprise (Research project number P09-SEJ-5395)

Political determinants in the strategic planning formulation of smart initiatives

The authors disclosed receipt of the following financial support for the research, authorship, and/or publication of this article: This research was funded by financial support from the Centre of Andalusian Studies (PR137/19), Ministry of Science, Innovation and Universities (RTI2018-095344-A100) and Regional Government of Andalusia, Spain (research project numbers P20_00314 and B-SEJ-556-UGR20). Funding for open access charge: Universidad de Granada / CBUA.Governments increasingly promote the adoption of smart initiatives based on the intensive use of information and communication technologies (ICTs) to face urban challenges and improve the quality of life of citizens. Multiple styles of smart initiatives have been developed, depending on the government leadership, the level of participation, collaboration, and involvement of stakeholders and institutions in public decision-taking processes. In this respect, this paper identifies patterns of public strategies in their strategic planning approaches focused on political attributes, analysing 1635 smart initiatives disclosed on internet by 12 Spanish Smart Cities. Findings reveals that formal strategic planning is mainly performed in Smart Cities with conservative and coalition governments and where the predominant scope of strategy is global.Centre of Andalusian Studies (PR137/19)Ministry of Science, Innovation and Universities (RTI2018-095344-A100)Regional Government of Andalusia, Spain (research project numbers P20_00314 and B-SEJ-556-UGR20)Funding for open access charge: Universidad de Granada / CBU

Trends of e-government research: contextualization and research opportunities

E-Government is a broad research field in which researchers are currently involved in a range of different research projects. Our purpose in this paper is to assist researchers in the development and direction of future analyses, identifying trends in terms of research and the methodology used. Universities and departments that make the main scientific contributions are identified, in order to locate and contextualize the research carried out into e-Government and to enhance intercommunication among researchers and thus knowledge in this field. To achieve this goal, we examined periodical publications listed in the Social Science Citation Index (SSCI) of the Institute for Scientific Information (ISI) in the fields of Public Administration and Information Science, during the period 2000-2009. Knowledge gaps and research opportunities have been derived, highlighting the need to use quantitative methodologies and to identify key factors to promote a theoretical framework to enhance the efficient implementation of e-Government, as well as identification the main universities where the researchers can complete their doctoral academic training