157 research outputs found
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
Which Are the Main Factors Influencing Corporate Social Responsibility Information Disclosures on Universities’Websites
Universities are now becoming more active in the field of Corporate Social Responsibility
(CSR). Nevertheless, they do not appear to be granting the same degree of importance to the
dissemination of these activities. This article analyses the voluntary corporate social responsibility
information disclosed by leading USA universities. We created several indexes of corporate social
responsibility information disclosure and examined main universities’ characteristics that affect
corporate social responsibility disclosure by these entities. The findings obtained show that the
universities are strongly committed to the dissemination of corporate social responsibility information,
and that a university’s size, affiliation, public/private status and ranking position are the factors
most significantly affecting its online disclosure of general corporate social responsibility information.
These findings could be useful for university administrators, especially those in public universities,
highlighting the importance of developing and supporting policies and incentives to promote CSR
disclosure and thus attract new students and meet social expectations about the ethical behaviour of
universities
- …