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Abstract
In the past decade there have been a series of articles on the status of Triple, Quadruple and N-Tuple Helices. In responding to the most recent of these from Leydesdorff and Lawson Smith (2022), this article examines the respective status of the Triple and Quadruple Helix as the scientific basis of the Research and Innovation Strategies related to Smart Specialisation (RIS3) and as the foundation of the Entrepreneurial Discovery Process (EDP). In conducting this examination, the article draws attention to the strengths of the Triple Helix Model, the communication overlay, fourth selection environment and associated ecology of the meta-stabilisation it posits not as the Quadruple Helix, but N-Tuple helices of a higher-order policy model. That policy model which stands high in terms of the status it commands as a regime governing the transition to a next-order system. To a next-order system whose governing regime commands this heightened status as the model policy for nation-states to adopt in sustaining the economic growth of regions.

Reflecting on the governance of smart cities, the state-of-the-art this paper advances offers a critique of recent city ranking and future Internet accounts of their development. Armed with these critical insights, it goes on to explain smart cities in terms of the social networks, cultural attributes and environmental capacities, vis-a-vis, vital ecologies of the intellectual capital, wealth creation and standards of participatory governance regulating their development. The Triple Helix model which the paper advances to explain these performances in turn suggests that cities are smart when the ICTs of future Internet developments successfully embed the networks society needs for them to not only generate intellectual capital, or create wealth, but also cultivate the environmental capacity, ecology and vitality of those spaces which the direct democracy of their participatory governance open up, add value to and construct.

Reflecting on the governance of smart cities, the state-of-the-art this paper advances offers a critique of recent city ranking and future Internet accounts of their development. Armed with these critical insights, it goes on to explain smart cities in terms of the social networks, cultural attributes and environmental capacities, vis-a-vis, vital ecologies of the intellectual capital, wealth creation and standards of participatory governance regulating their development. The Triple Helix model which the paper advances to explain these performances in turn suggests that cities are smart when the ICTs of future Internet developments successfully embed the networks society needs for them to not only generate intellectual capital, or create wealth, but also cultivate the environmental capacity, ecology and vitality of those spaces which the direct democracy of their participatory governance open up, add value to and construct.

The paper examines the development of the financial instruments (land audits, property reviews, information systems, registers and approaches to valuation) required to replace the expenditure‐driven logic of public sector finance with the system of capital accounting in local authorities advocated by the Chartered Institute of Public Finance and Accountancy. The examination draws on the findings of a research project undertaken to survey the steps local authorities have taken to develop the property registers and valuation procedures for such purposes. It highlights the critical role property valuation plays in introducing a system of capital accounting that ensures that the financing of the public sector is not expenditure‐driven, but subject to value‐for‐money tests, and meets the economy and efficiency criteria which this requires.

Outlines the attempts made over the past few years to develop the financial services required by Kiev City Council to function as a privatization authority. Looks at the privatization programme, the authority responsible for the transfer of ownership and the role the property management division of Kiev City plays in the economic reform and liberalization of Ukraine. Examines the financial aspects of property management, real estate registration, evaluation, land taxation, leasing agreements and the use of receipts from the transfer of ownership. Presents discussions which aim to reflect the developments currently taking place in Kiev City to transform the property management division into a structure that allows it to function as a privatization authority.