Suchergebnisse

Purpose
This study aims to identify the impact of drivers of citizens' e-loyalty on e-government services. This study focused on the impact of e-service quality (e-SQ) on e-loyalty, mediated by e-trust. In addition, the study examined the moderating role of system anxiety.


Design/methodology/approach
To accomplish the study's objectives, a self-administered questionnaire was created to collect data, and the sample size was chosen to align with the requirements of the structural equation modeling (SEM) approach. Out of the distributed questionnaires, 532 were deemed valid and suitable for analysis in this research. Data screening was performed, and no questionnaires were excluded from the analysis.


Findings
The study findings underscore the significance of enhancing e-SQ for improved trust, satisfaction and engagement in e-government initiatives. Decision-makers should prioritize streamlined processes, user-friendly interfaces and responsive support. Crucial elements for fostering trust include transparency, accountability and data security. Personalized services, citizen engagement and continuous feedback evaluation contribute to citizen satisfaction and loyalty. Addressing system anxiety is vital through clear instructions and accessible support. Implementation of these recommendations is expected to lead to successful e-government initiatives and increased e-service adoption. The study highlights the importance of maintaining high e-SQ standards, trust-building measures and adopting a holistic approach for sustained positive user experiences in government e-services.


Research limitations/implications
This study found a significant positive influence of e-SQ on e-loyalty showing a strong positive correlation between e-SQ, e-loyalty and e-service. Statistical analysis reported a significant positive mediating role of e-trust in the relationship between e-SQ and e-loyalty. Moreover, system anxiety exhibited a strong significant negative moderating role on the relationship between e-SQ and e-trust.


Practical implications
Practical implications of the study emphasize the importance of improving e-SQ, enhancing transparency, strengthening security measures, adopting user-centric design principles and continuously evaluating and improving e-services. By implementing these recommendations, decision-makers can foster trust, satisfaction and improve engagement and adoption of e-government initiatives in the Jordanian context as a developing country.


Originality/value
The study explores the factors influencing citizens' loyalty to e-government services in Jordan, acknowledging the unique challenges faced by the country as a developing nation. It focuses on understanding these factors within the Jordanian context, where e-government initiatives are increasingly implemented to enhance public services and governance. The research investigates the mediating role of e-trust and the moderating effect of system anxiety, providing valuable insights into the drivers of citizens' loyalty.

Climate change presents one of the most pressing challenges of our time, impacting ecosystems, communities, and fundamental human rights. This abstract introduces an in-depth exploration of the nexus between climate justice, human rights principles, and the instrumental role of Environmental Public Interest Litigation (EPIL) in ensuring accountability and equity. With a particular emphasis on the Chinese context, the article explores the theoretical underpinnings, practical applications, and future prospects of attaining climate justice using EPIL. The analysis of how the Chinese model of EPIL may be modified for international climate disputes, as well as the possibilities and obstacles involved in doing so, forms the basis of this conversation. The theoretical framework emphasizes the importance of human rights in tackling climate-related challenges by incorporating concepts like the right to life, and the right to a healthy environment. This study discusses the causal and logical relationships between basic theories, such as the Precautionary Principle, Common But Differentiated Responsibilities (CBDR), public trust, and the actual application of EPIL in international dispute settlement. There is a discussion of the practical applications of EPIL in climate cases, which include disclosing environmental information, fighting fossil fuel projects, advocating for climate adaptation, protecting vulnerable communities, challenging government inaction, and promoting renewable energy. Every application provides a practical example of how EPIL may be an effective instrument for attaining environmental justice. The prospects of EPIL in the Chinese setting are examined, taking into account the distinct legal environment and possible directions for future growth. In order to address the global character of climate concerns, international cooperation and legal processes are essential. The article ends by analyzing the opportunities and difficulties of adopting and enforcing the Chinese model of EPIL in transnational climate disputes. This thorough examination aims to further the conversation about human rights, climate justice, and the function of laws like EPIL in guaranteeing a sustainable and just future. EPIL foster global collaboration, apply environmental responsibility, raise public mindfulness, incentivize climate-friendly practices, uphold CBDR principles, and position nations as leaders in transnational climate action. By espousing, legalizing, and administering the Chinese mode of EPIL in international climate controversies, can be embarked on a path towards a world where responsibility is the foundation of climate action, where environmental rights are upheld as abecedarian mortal rights, and where justice transcends borders. legalizing and administering the Chinese mode of EPIL in international climate controversies requires the development of transnational agreements, the establishment of international climate courts, standardized procedures, data participating mechanisms, obligatory compliance, civil society participation, commercial responsibility norms, agreement options, monitoring, and global cooperation. This comprehensive approach can pave the way for the application of EPIL as an important tool for addressing climate justice on a global scale.

Multilateralism and minilateralism are the main mechanisms of global governance. Multilateralism is characterized by membership inclusiveness, a low entry threshold for new members, and a focus on universality, while minilateralism is characterized by membership exclusivity, a high entry threshold for new members, and no focus on universality. Contemporary multilateral institutions emerged after World War II under the influence of American hegemony. The US commitment to multilateralism in global governance has been inconsistent, setting the stage for the current crisis of multilateral global governance. The aforementioned crisis can be explained by the problems of American leadership, the emergence of a polycentric power configuration of the world, as well as specific actions of both the hegemon and other great powers. The issue was fueled by the increasingly evident problems of ineffectiveness of the core global institutions in dealing with pressing problems, deadlocks in multilateral negotiations and the lack of representation of developing countries in global governance. The failure of the main actors to respond to these challenges has led to the proliferation of the minilateralist mechanism of global governance. Two types of minilateralism in global governance are distinguished - clubs of the most significant states (the first type) and communities of like-minded states (the second type). The main advantage of the first type of minilateralism is the ability to solve global problems with minimal effort. Minilateralism of the second type is positively distinguished by its homogeneous structure and cohesion of the ranks. The main advantages of minilateralism in general include flexibility, adaptability, plasticity, quick decision-making, free, open and effective negotiations and resource saving. The main disadvantages of minilateralism are low legitimacy, limited technical and financial capabilities, lack of transparency and accountability, vagueness of goals and lack of focus. The first type of minilateralism is able to somewhat increase the effectiveness of interaction within the global institutions by reducing the number of parties involved, but it is unlikely to be able to overcome the core source of ineffectiveness of global governance, which is the mistrust between the main actors. The main disadvantage of the second type of minilateralism is the fragmentation of international regimes. The emergence of the minilateral competitors can both motivate the established institutions to reform and demotivate states to participate in multilateral global governance. Minilateralism will continue to play a large role in global governance. The disadvantages of minilateralism can be mitigated by combining it with the multilateralist mechanism, using a more rigorous approach to the selection of participants, goal setting and the implementation of agreements, and introducing a system of indirect representation.

Abstract
Too little is provided, not only in international law, but also by the United Nations, for victims around the world. This article therefore argues that a new paradigm is needed. It uses the conflict in Syria since 2011, specifically focusing on how enforced disappearances and arbitrary detentions have been used, to examine these questions. It has been reported that at least 150,000 people have been affected by these practices, but the number may be as high as a million. Because the state has used these practices methodically, they amount to a widespread and systemic attack on the civilian population and, therefore, to crimes against humanity. While the Syrian regime is primarily responsible, non-state actors have also been committing these types of crimes. The article discusses the general processes that have been set up to deal with the conflict in international law and by the United Nations in places like Syria. It finds that very little has been done to end the conflict in Syria, other than mediation. The article then reviews the international processes dealing with disappearances and detentions in Syria that families can report to, and the role these institutions have played so far. It again finds that very little has been achieved. The article also examines other countries where processes have been set up to deal with missing and disappeared persons, such as Armenia, Azerbaijan, Bosnia-Herzegovina, Cyprus, and Georgia, to learn the lessons from these past processes for the Syrian situation. It is argued that, generally when mass atrocities occur, the UN on rare occasions will create an accountability process, but never creates a process that focuses on the needs of victims: finding their loved ones, getting them released from custody if they are alive, or finding the truth about what happened to them and where their remains are. The article therefore argues that a new mechanism is needed for Syria (but also for other places) to get people released, and to find information on others whose whereabouts are unknown due to the conflict and/or the mass human rights abuses. It contends that the mechanism could be set up by the UN, and if not, by a regional actor such as the European Union, or by several states. It is reasoned that the mechanism ought to have a Board made up of a representative each from the International Committee of the Red Cross (icrc), the International Commission on Missing Persons (icmp), the UN Working Group on Enforced or Involuntary Disappearances (wgeid), the UN Working Group on Arbitrary Detentions (wgad) and a Syrian organisation, elected each year.

The COVID-19 pandemic has made it clear that the traditional "booth, ballot, and pen" model of voting, based on a specific location and physical presence, may not be feasible during a health crisis. This situation has highlighted the need to assess whether existing national electoral legislation includes enough instruments to ensure citizens' safety during voting procedures, even under the conditions of a global pandemic. Such instruments, often grouped under the umbrella of voter facilitation or convenience voting, range from voting in advance and various forms of absentee voting (postal, online, and proxy voting) to assisted voting and voting at home and in hospitals and other healthcare institutions. While most democracies have implemented at least some form of voter facilitation, substantial cross-country differences still exist. In the push to develop pandemic-sustainable elections in different institutional and political contexts, variation in voter facilitation makes it possible to learn from country-specific experiences. As accessibility and inclusiveness are critical components of elections for ensuring political legitimacy and accountability these lessons are of utmost importance.In this study, we focus on Finland, where the Parliament decided in March 2021 to postpone for two months the municipal elections that were originally scheduled to be held on April 18. Although the decision was mostly justified by the sudden and dramatic daily increase in new COVID-19 infections, the inability to guarantee the opportunity to vote for those in quarantine was included among the likely risks. The failure to organize health-safe voting procedures to accommodate the original schedule emphasizes a certain paradox in the Finnish electoral legislation: caution in introducing new facilitation instruments has led to lower levels of preparedness and flexibility in crisis situations. Although a forerunner in implementing extensive advance voting opportunities, Finland has only recently introduced postal voting, which is restricted to voters living abroad. Hence, we ask: what can be learned from this form of convenience voting if expanded to all voters to enhance the sustainability of elections?Our analyses are based on a survey conducted among non-resident voters (n= 2,100) after the 2019 parliamentary elections in which postal voting from abroad was allowed for the first time. Our results show that whereas trust in the integrity of postal voting is quite high, various efforts needed from individual voters substantially increase the costs of postal voting. Postal operations also raise concerns. Furthermore, voters felt that requiring two witnesses made postal voting cumbersome, an issue that needs to be resolved, particularly if applying postal voting in the context of a pandemic. The Finnish case constitutes a concrete example of a situation in which voter facilitation targeted to a particular segment of society may become a testbed for electoral engineering that will improve voting opportunities for everyone.

Purpose
While fighting with the novel coronavirus will not be the main goal of sectoral regulators, different regulatory authorities join the struggle by providing a regulatory response. The purpose of this paper is to address this regulatory response in pandemic gathered around eight thematic areas.


Design/methodology/approach
This paper discusses the regulatory response in pandemic gathered around eight thematic areas, namely, the objectives, rules and standards, authorization and permits, procedure, monitoring and surveillance, enforcement, accountability and an institution presenting regulatory actions to tackle coronavirus (COVID-19) in reference to day-watchman type regulation.


Findings
Tackling the COVID-19 pandemic should be a knowledge-based approach (taking as much as possible from best available practices with respect to the novel coronavirus) with a framework of rules, standards, authorization, permits and guidance, monitored and enforced in a way adjusted to conditions of the pandemic, being as safe (as non-physical, as online) as possible, with suspended or extended deadlines, free of unnecessary administrative burdens. In this way, regulation should be pragmatic and flexible, as under the day-watchman model.


Research limitations/implications
In a post-pandemic regime, in the short run, the regulators should try to minimize the social and economic challenges faced by consumers and entrepreneurs. Among them, one may find scaling back, at least temporarily, the rules developed in non-disaster contexts. However, in the end, the post-disaster reforms tended to strengthen regulators' hands, also under the deregulated government. The day-watchman type regulation balances both, as a middle ground approach, being a bridge between "a total subordination" and "a complete release."


Practical implications
The disaster management (including public law regulation) provided by public authorities when tackling the effects of hurricanes, earthquakes or tsunamis can be a benchmark for regulatory responses to the COVID-19 pandemic. This concerns the support offered to entities and individuals affected by the negative consequences of reducing or stopping their businesses and staying in isolation.


Social implications
The day-watchman approach, visible in certain examples of public response to COVID-19 may serve as a framework for establishing a regulatory regime that would automatically take effect in case of another pandemic, limiting delays in regulatory actions, reducing non-compliance and accelerating recovery.


Originality/value
This study provides an analysis of different theories on public regulation addressing the notion of regulation using the day-watchman theory, which could be applied in regulatory actions during a pandemic. The paper discusses concrete steps taken by regulatory authorities worldwide, bringing examples from the USA, Canada, the UK, France, China, Japan, Australia and New Zealand. It juxtaposes the regulatory experiences derived from different catastrophes such as hurricanes, earthquakes or tsunamis with the regulatory response in a pandemic.

AbstractAccording to the Cadbury Committee (1992) classical definition, corporate governance is 'the system by which companies are directed and controlled.' In the Cadbury Report and in other mainstream corporate governance codes, 'system' refers only to the 'financial aspects of corporate governance', that is, shareholder value and emphasis on the board's and the management's accountability to providers of financial capital only. During the last few years however, sustainability has been included through 'integrated reporting' in corporate governance codes especially in Africa (South Africa) and Asia (Malaysia, Philippines). For example, the South African King reports on corporate governance connect the use of integrated reporting to report on an organisation's corporate governance practices and economic-social-environmental triple-bottom-line performance.The leading normative framework for integrated reporting, the International Integrated Reporting Council's International <IR> Framework, is based on an idea of 'shared value creation' by providers of the 'six capitals' (financial, manufactured, intellectual, human, societal and environmental capitals). As such integrated reporting represents a stakeholder management model already integrated – at least on the text level – in many corporate governance codes, just enlarging the concept of capital providers from shareholders only to other internal stakeholders, and the goal of capital efficiency and profit maximisation from financial capital only to other five forms of internal capital provisions. It is also a new step in the development of social and environmental accounting and reporting, rooting from the 1970s and sustainability reporting from the 1990s.The concept of a 'business model' represents the way how an organisation creates value, comprising all its activities, its relationships with stakeholders and its tangible and intangible assets and liabilities, and finally the boards responsibilities, as for the board, 'corporate governance' and sustaining and developing the company's business model are essentially the same thing. In the end of the day, it is a question what kind of 'business model' integrated reporting based corporate governance really reflects, and how it possible varies from shareholder-centred business model.The purpose of this paper is to test (1) what kind of stakeholder model, if any, integrated reporting and especially International <IR> Framework represents, (2) what is the impact, if any, of integrated reporting to material corporate governance in the codes it is included in, and (3) if yes, does an integrated view and especially the 'integrated thinking' behind International <IR> Framework represent a genuine sustainable value creation driven business model based on the boundaries of the planet and social foundation for the humanity, or is it only a view to encourage organisations to take care of the profits of the specific capital providers.

PurposeThe purpose of this paper is to focus on the effects of interpersonal and institutional trust on welfare state support in the countries of Eastern Europe and the former Soviet Union (FSU).Design/methodology/approachThe authors use micro-data from two rounds of a multinational survey conducted in these countries in 2010 and 2016. The outcome variable of interest is the willingness to pay more taxes to support the welfare state. The authors define the welfare state broadly, and focus on support for three main domains of the welfare state, namely, support for the needy, public healthcare and public education. Binomial regression is used to establish influence of interpersonal and institutional trust on welfare state support.FindingsThe authors find that both interpersonal and institutional trust have positive influences on strengthening support for the welfare state against a number of alternative explanations for public support for the welfare state. These positive effects remain the same for all three domains under investigation, namely, helping the needy, public healthcare and public education. Furthermore, these positive effects were observed both in the relatively less developed countries of the FSU and in the more developed Eastern European countries. Moreover, the positive effects of interpersonal and institutional trust on support for the needy, public healthcare and public education were found to grow over time.Research limitations/implicationsThe findings indicate that the benefits of nurturing social capital will likely be substantial. Decision-makers, politicians, welfare state administrators and multinational founders (e.g. the UN and World Bank) should acknowledge the role played by trust in influencing the citizenry's support for the allocation of financial resources toward the development and maintenance of the welfare state. The findings imply that welfare state reforms could prove be more effective within a social context where levels of trust are high. Thus, special attention should be paid to initiatives aimed at developing strategies to build trust.Practical implicationsSocial welfare reforms in post-communist transitional countries may fail without active strategies aimed at nurturing institutional trust. One way to nurture institutional trust is through making additional efforts at enhancing the levels of accountability and transparency within a society as well as through increasing citizen engagement. Another way to build increased levels of trust is to take part in a variety of initiatives in good governance put forth by multinational initiatives.Originality/valueAs far as the authors know, this is the first paper which studies effect of interpersonal and institutional trust on support of the welfare state using a large and diverse sample of 27 countries over the period of five years. This is the first study which focuses on post-communist countries where trust is inherently low.

Strategic management was first originated in the Military and adopted to the business sector as important management tool in response to the unpredictable, turbulent, and chaotic world. It is the process of determining what an organization intends to be in the future and how it will get there. It is a tool which helps to define the best future for the organization and the best path to reach that destination. The overall objective of the study is to examine the Effect of Strategic Management Practices on the institutional Performance; the case of Dedebit credit and saving institution in Eastern Tigray. This study the Effect of Strategic Management Practices among 128 sampled Dedebit credit and saving institution out of 346-targeted population at eastern Tigray. Stratified sampling was employed to select the respondents in this study. The study utilized both quantitative and qualitative approaches. Data was collected through questionnaires and documents of the organization also SPSS was used to analyze data. Data analysis was carried out using descriptive statistics and multi regression model. The descriptive part presents the stages of effect of strategic management Dedebit credit and saving institution using graphs and table based on the position held and experience. The empirical study shows strategic management implementation was found to be of more challenging than the designing process. Most respondents confirmed their capability of translating the strategic into action plans also self-initiated to prepare a comprehensive strategic plan rather than considering as an imposition of their donors. Findings showed that most DECSI try to manage strategically by aligning Initiatives with Strategy, engaging staff fully in strategy implementation, keeping staff fully informed about corporate strategic direction, monitoring strategy and implementation in order to adapt it where necessary to meet the challenges and realities of the times and structuring the organization to be effective in its strategy implementation. The study also showed that all the strategic management practices had significant positive effects on organization performance. Furthermore, the study showed that the most ensnaring pitfall of strategic management is the inability of organizations to translate strategy into a corporate purpose. This was followed by short term planning, failure to create accountability for results, inability to foster belief in the strategy, ignoring external trends, overconfidence based on existing success and failure to respond to structural changes in the market. Finally, the study showed that strategic management practices have direct positive relationship with corporate performance. Based on the findings, the study recommended that managements of savings and loans companies factor into their strategic management decisions, the marketing environment and the prevailing macro conditions in order to come out with an effective strategic plan that would have positive impact on institutional performance.
Keywords: strategic management practices, performance, DECSI, Eastern Zone.

El Pacto de Estabilidad y Crecimiento (PEC) fue creado para garantizar,
de forma efectiva, la disciplina presupuestaria de los países de la Unión
Europea (UE) en general y de los participantes en la Unión Económica y Monetaria
en particular (UEM). La crisis económica y financiera motivó una revisión de
la PEC mediante un conjunto de actos normativos de diversa naturaleza cuyo resultado
ha llevado a una coordinación y supervisión más estrecha de las políticas
económicas estatales por las instituciones de la UE. La complejidad de las normas
y sus procedimientos de aplicación ocasiona una falta de transparencia que afecta
a su rendición de cuentas. Además los parlamentos nacionales han visto limitado
el ejercicio de su poder presupuestario y está contracción no se ha compensado
con la mejora de la situación del Parlamento Europeo, pues tras la modificación
de la PEC su posición relativa en las relaciones interinstitucionales ha empeorado.
Europar Batasuneko herrialdeetako aurrekontu-diziplina zorrotz
ziurtatzeko sortu zen bere garaian Egonkortasunerako eta Hazkunderako Ituna
(EHI); batez ere, Ekonomia eta Diru Batasuneko partaideen aurrekontu-diziplina
ziurtatzeko. Krisi ekonomiko eta finantzarioaren krisiak EHIa errebisatu beharra
ekarri zuen, eta era askotako arau-egintzen multzo bat ezarri zen horren ondorioz.
Gaur egun, estatuetako politika ekonomikoak zorrotzago koordinatzen eta ikuskatzen
dituzte EBko erakundeek. Aplikatzeko arauak eta prozedurak direla-eta gardentasuna
galdu egiten da, eta horrek kalte egiten dio kontu emateari. Gainera, herrialdeetako
parlamentuei aurrekontuak maneiatzeko gaitasuna murriztu egin zaie,
eta murrizketa hori ez da konpentsatu Europako Parlamentuaren egoera hobetuz,
izan ere, EHIa eraldatu ondoren, erakundeen arteko harremanetan daukan posizio
erlatiboa okerragoa da orain.
The Stability and Growth pact (SGP) was created to effectively
guarantee the budgetary discipline within the EU Member states in general and
within the European Monetary Union (EMU) participants in particular. The economic
and financial crisis motivated an amendment upon the SGP by means of a set
of normative acts of different kinds whose result has led to a closer coordination
and supervision of state economic policies by the EU institutions. The complexity
of rules and its application procedures result in a lack of transparency that affect
its accountability. Besides national parliaments have had the exercise of their
budgetary power limited and that constrainement has not been offset with the
improvement of the European Parliament situation since after the SGP amendment,
its relative position within the interinstitutional relationships had been worsened.

Purpose
The paper aims to investigate the national open data portals of Japan, The Netherlands and Saudi Arabia to identify the role of cultural variations in terms of their open data initiatives.


Design/methodology/approach
Following a qualitative approach, Hofstede's cultural dimensions are probed to appreciate the extent to which the cultures of Japan, The Netherlands and Saudi Arabia are different. Thereafter, the national open data portals of the three countries are analyzed in terms of their nature and scope to underline the extent to which there is a match between the cultural characteristics and the extent of commitment and implementation of open data initiative.


Findings
There are cultural dissimilarities across the three countries and the same is reflected in the extent of commitment toward open data initiatives. Saudi Arabia, with its "collectivist" and high "power distance" score, is more reserved in implementing its open data initiative as compared with Japan or The Netherlands. Similarly, The Netherlands, which scores high in terms of "feminity" and "long-term orientation," is more forthcoming in publishing data sets, with many government organizations taking up the initiative of publishing the data sets. Finally, with more degree of "uncertainty avoidance," Saudi Arabia prefers to remain on the safe side by publishing only those data sets that are non-controversial, insensitive and readily available. At the same time, the open data initiatives across the three countries require the adoption of a more rigorous and committed approach to ensure that the goals of transparency and public accountability are better met and there is more reuse of the data sets by improvising the user-friendliness of the interfaces for tapping them.


Research limitations/implications
Taking examples from three countries, representative of the different cultural characteristics, it is desirable that further research be conducted by including more countries and deriving an evaluation framework for analyzing the sustainability of the open data initiatives in terms of their culture.


Practical implications
Governments are encouraged to adopt a more committed stance toward institutionalizing the open data initiatives and policymakers should ensure that the quality of data sets is sustained for maximum reuse of the data sets and for the derivation of public value.


Social implications
Citizens should engage themselves in tapping the data sets for improvising them and contribute toward the existing data sets as well.


Originality/value
Hitherto, there has been focus on the examples of open data initiatives across different countries, but the role of culture was never investigated while analyzing the open data initiatives. This is the first study where the countries' open data initiatives are probed in terms of the cultural variations across the three countries using the cultural dimensions identified by Hofstede.

LABURPENA: Gaur egun jarduera industrialak behera egin du nabarmenki, eta horrek esan nahi du gero eta enpresa gehiagok jarduera utzi behar dutela. Ingurune fisikoari lotutako elementuak kutsatzen duten instalazioak eraikitzen badituzte, ingurumen-erantzukizuna xedatzen duten arauei men egin behar diete, kaltea eta kaltetutako ondasunak berrezartzeko neurriak har ditzaten. Lan honek zalantzak argitzea du xede zenbait gaitan, esaterako, kaltea zehaztu, kalte historikoen edo jarraituen eta operadorearen erantzukizunaren gainean. Halaber, baimenak eta Administrazioak duen esku hartzeko baliabideak aztertzen dira, ezagutzeko ea ezartzen dituzten tresnak ingurumen-erantzukizunari dagozkion arauak osatu, hobetu edo garatzen dituztenak. Azkenik, ingurumen-erantzukizunari araubide batua ematen dioten proposamenak azaltzen dira, behintzat teknikoki funtsezkoak diren kontuetan, adibidez, hartu beharreko neurriak eta diru kopurua zehaztea.

RESUMEN: En la actualidad ha decrecido sensiblemente la actividad industrial y eso significa que cada vez más empresas deben cesar en su actividad. Si han llevado a cabo actividades que pueden contaminar elementos del medio físico, deberían someterse a las normas sobre responsabilidad medioambiental para determinar el daño y las medidas que han de adoptar para restaurar los bienes dañados. Este trabajo tiene por objeto solventar algunas dudas que presenta la normativa en materia de responsabilidad ambiental en ciertos aspectos, como la determinación del daño, los daños históricos o acumulativos y la responsabilidad del operador. Asimismo, se analizan los permisos y técnicas de intervención administrativa para conocer si establecen mecanismos que complementen, mejoren o desarrollen los remedios que ofrece la normativa sobre responsabilidad ambiental. Por último, se presentan unas propuestas que tienen por objeto dotar de un régimen unificado a la responsabilidad ambiental, al menos en aspectos técnicamente esenciales como las medidas a adoptar y su cuantificación.

ABSTRACT: Currently industrial activity has decreased significantly and that means more and more individual companies need to close it down. In case they settle industrial facilities that can pollute elements of the environment, they should be subject to the rules on environmental liability in order to determine the liability and the measures they must take to restore the damaged goods. This work is aimed at solving some doubts raising the legislation about the environmental liability regarding some aspects, such as the definition of the damage, historical or sustained damages and operator´s accountability. Likewise, licences and permits are analyzed in order to know whether they set mechanisms complementing, improving or developing the regulation on environmental liability. Finally, some suggested improvements are proposed that are aimed at achieving a unified regime for the environmental liability, at least on technically essential issues, like the necessary measures and their economic value.

Purpose
Online calendar services (OCS) are primarily used for temporal orientation and reminding. Nonetheless, calendar work may also entail generic activities such as scheduling, tracking, archive and recall and retrieval which are not adequately supported by available systems. The purpose of the paper is to explore how online calendaring may be re-configured and re-aligned to alleviate these shortcomings, thus servicing accountability in team work and flexibility in organizational routines.


Design/methodology/approach
Following a design science research methodology, the authors review "justifiable failures" or deliberate non-use of OCS and establish the rationale for, design and evaluate a digital service that configures calendaring as an ecology of separate digital materials supporting file-, photo- and video-sharing services, online argumentation, project/task management and social bookmarking. The new service is a digital composite of materials that incrementally co-adapt and co-evolve to serve primary and secondary work-oriented activities. The authors assess the value of the digital composite in two empirical settings and discuss intrinsic features that create new possibilities for action.


Findings
The authors present the rationale, design, implementation and evaluation of a new digital composite calendaring service which is deployed in two empirical settings, namely group vacation planning and collective information management. Each case features different re-configurations of calendaring to serve human intentions. In vacation planning, the digital composite of the calendar operates as a mashup allowing peers to negotiate, schedule and track vacation options and archive, recall or retrieve digital memories of vacations. In the case of collective information management, the digital composite is further augmented so as to re-align performative and ostensive aspects of routines in a regional organic farming partnership.


Practical implications
Digital composites rely on the interdependent operation of different bounded systems and services to establish configured ecologies of (previously) separate digital artifacts. The practical implications of digital composites are that they can appropriate performative capacities which are already established and embedded across different settings. As a result, they enact complex digital assemblages which can re-align not only daily activities but also organizational routines. On the other hand, digital composites remain in flux, since their state, at any moment in time, is partly determined (even temporarily) by the state of their constituent parts.


Originality/value
Calendaring as presented in this paper defines a genre of digital artifacts that promote flexible and accountable collaborative work while exploiting material agency and resources distributed across digital settings. As such, it establishes a kind of meta-material that invokes collective social agency, thus re-aligning performative and ostensive aspects of organizational routines.

In the context of current debates on sustainable public service provision, austerity, debts and cutback management, the governance and management of and in state-owned enterprises is a crucial issue. An aggregate holdings report is an important tool for public administrations to provide accountability and the necessary overall view on the institutional service provision structures of core administration and state-owned enterprises. On the basis of a developed quality index with 175 test criteria, this study analyses the diffusion of aggregate holdings reports in 17 countries and the quality of 12 existing reports at the national level. First, the study provides a conceptual contribution for assessing aggregate holdings reports and future research on the issues of the model categories. Second, for an empirical contribution, the analysis enhances our state of knowledge on aggregate holdings report diffusion and quality patterns. Findings show that, in many cases, public administrations do not meet the requirements from theory and practice. Newer Organisation for Economic Co-operation and Development and European Union members reach comparably higher quality scores. This comparative study offers new insights that can enhance the sustainable public management and control of state-owned enterprises. Points for practitioners The Organisation for Economic Co-operation and Development's OECD Guidelines on Corporate Governance of State-Owned Enterprises, which were published after an intensive consultation process in 2005 and revised in 2015, demand public authorities to develop aggregate holdings reports that cover all SOEs, and make them a key disclosure tool directed to the general public and politicians. This study develops a quality model for assessing the quality of aggregate holdings reports. The model can also answer questions that are often raised in reform debates, such as 'Which is the best aggregate holdings report?' or 'Which aggregate holdings report can I use as a reference to further develop my own aggregate holdings report?'. The model is a conceptual contribution and the empirical results can be used for international bench-learning. They are also useful for international organisations such as the European Union, Organisation for Economic Co-operation and Development, World Bank, International Monetary Fund, Chartered Institute of Public Finance & Accounting and development aid/cooperation agencies in each country. The results of this study indicate that policymakers at the national and international levels should give more emphasis to the diffusion and quality of aggregate holdings reports and should reflect on establishing and revising legal obligations for aggregate holdings reports because the recommendations of the Organisation for Economic Co-operation and Development guidelines, as a soft-law approach, are often not put into practice.

The aim of the research is to demonstrate the impact of private universities' governance in building partnership with NGOs operating in Gaza Strip. The researchers used the descriptive analytical method, and the research population consists of employees in the universities in Gaza Strip. It was applied on the University of Palestine and the University of Gaza. A random sample of (57) employees was selected and (52) responses were obtained with a rate of (91.2%).
The results of the study showed that the level of availability of the principles of governance in the universities in Gaza Strip from the point of view of employees was high. The relative weight of private universities was 67%. The order of principles is as follows: (laws and regulations, academic freedom, accounting and accountability, board responsibilities, the rights of all stakeholders, transparency and disclosure). The results showed that the level of partnership in private universities from the point of view of employees was high. The relative weight of private universities was 74.5%. The results of the study also showed that there is a statistically significant relationship at the level of (α≤0.0.05) between governance in all its dimensions and strengthening the partnership between universities and NGOs.
The study concluded with a set of recommendations, the most important of which is the necessity to work on the interest and benefit from the principles of governance available in the private universities in the Gaza Strip through the preparation of a document for the university governance which includes the identification of the tasks, processes and responsibilities assigned to each member, and the need to increase the level of partnership between private universities on the one hand and community organizations on the other hand, as well as the need to follow up the Ministry of Education to the extent to which universities in Palestine adhere to the principles and rules of governance. Oblige all institutions to disclose and transparency standards and to present the outcomes of their work to the beneficiaries of these services. The establishment of a special unit for partnership and community development, which will support the positive relationship between the university and community institutions. Work to remove all obstacles that limit the partnership between universities and community organizations, the most important of which is the limited powers granted to universities and the weak funding allocated to partnerships where the Ministry of Education and Higher Education can support projects based on partnership, as well as the need to link between production centers and the needs of the community through the development of a clear plan, the philosophy, goals and criteria of partnership with the participation of all parties.