Purpose – The purpose of this paper is to examine the motivations behind public sector spin outs, focusing on the Right to Request policy, which enabled NHS staff to set up their own social enterprises to deliver healthcare services. Design/methodology/approach – The paper draws on empirical...

Purpose This paper aims to summarise a contribution to the International Comparative Social Enterprise Models (ICSEM) Project from the United Arab Emirates (UAE). It particularly highlights the relevance of the social constructionist approach adopted in the study to investigate and make sense of...

Purpose This paper aims to explore the linkages between integrated reporting (IR) and organisations’ internal processes, specifically focusing on investigating the internal mechanisms of change that can lead organisations to adopt IR disclosure and how this impacts on integrated thinking...

Purpose This paper aims to explore the disclosure of greenhouse gas (GHG) emissions by megacities. Three dimensions were considered. First, what communication channels are used by world megacities to disclose their emissions reduction target (ERT) and emissions reduction actions (ERA)? Second,...

Purpose This paper aims to examine the non-financial information disclosed in social reports by an Italian provincial government over time to determine its relevance, contribution and evolution. Design/methodology/approach Through a case study analysis, the authors examine 10 years of social...

Outlines the deregulation of banking in Greece and previous research on measuring banking efficiency. Uses 1993‐1998 data to assess the effects of deregulation on both private and state‐controlled banks. Shows that the state banks were less efficient than the private and that the gap widened...

Reports that under a third of the increasing numbers of US citizens needing long‐term care (LTC) in a nursing home pay their own fees; and that Medicaid (health programme for the poor) meets over half of LTC costs. Describes the rules applied to qualify for Medicaid LTC payments, the growth of...

The Private Finance Initiative (PFI) introduced in the UK in 1992 has provided the framework for the completion of a large number of capital projects managed by public sector bodies. The objectives of the PFI included the promotion of greater efficiency and cost control in the management of...

Identifies three “pillars” of US retirement benefits policy (savings, redistribution and insurance) and outlines the legislative development of private pensions since the 1920s. Supports reform of the social security system and proposes that employee contributions should be held in privately...

Purpose – The purpose of this paper is to set up and analyze a formal model for maintenance scheduling for local government purpose buildings. Design/methodology/approach – The authors formulate the maintenance scheduling decision as a dynamic optimization problem, subject to an accelerating...