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Using a novel empirical approach and newly available administrative data on U.S. tax filings, we estimate the corporate elasticity of taxable income, decompose the elasticity into economic responses versus other tax‐motivated "accounting" transactions, and determine how responsiveness varies depending on accounting method, firm size, and interest rate. In response to a 10% increase in the expected marginal tax rate, private U.S. firms decrease taxable income by 9.1%, which indicates a discernibly more elastic response than prevailing estimates. This response reflects a decrease in taxable income of 3.0% arising from real economic responses to a firm's scale of operations and 6.1% arising from accounting transactions via (for example) revenue and expense timing. Responsiveness to the corporate tax rate is more elastic if a firm uses cash (9.9%) rather than accrual accounting (7.4%), if the firm is small (9.9%) rather than large (8.6%), and if the firm discounts future cash flows at a lower rate. [ABSTRACT FROM AUTHOR]

The article titled "Spatial spillover effects of technological innovation on total factor energy efficiency: taking government environment regulations into account for three continents" published in the Business Process Management Journal has been retracted due to concerns about compromised peer review process. An internal investigation revealed evidence that raises doubts about the reliability of the findings. The authors of the article disagree with the retraction notice. The publishers of the journal apologize to the readers. [Extracted from the article]

Intelligent transportation applications based on urban Internet of Things can improve the efficiency of government services and promote urban modernization. As smart cameras are more and more widely used in cities, artificial intelligence technology is an important force to achieve license plate recognition. An efficient license plate recognition algorithm not only improves the efficiency of traffic management but also saves management costs. This paper proposes a network based on the shufflenetv2 dilated convolution (SDC) model, which includes two parts: license plate location and license plate recognition. SDC model adopts shufflenetv2 as the backbone network, which combines dilated convolution and global context blocks. Therefore, the receptive field and feature expression ability of the model are enhanced. For license plate location, CIOU loss considers not only the coverage area of the bounding box but also the center distance and aspect ratio. For license plate recognition, CTC loss trains the network based on the sequence and solves the sample alignment problem, which improves the accuracy of license plate recognition. The experiments show that the precision of the SDC model in license plate location is 98.7%, which is 5.2%, 5.5%, and 4.1% higher than the precision of Faster-RCNN, YOLOv3, and SSD, respectively. The precision of the SDC model in license plate recognition is 98.2%, which is 5.3%, 3.7%, and 2.9% higher than the precision of LPRNet, AlexNet, and RPNet, respectively. [ABSTRACT FROM AUTHOR]

Stochastic uncertainty can cause coordination problems that may hinder mutually beneficial cooperation. We propose a mechanism of ex-post voluntary transfers designed to circumvent these coordination problems and ask whether it can increase efficiency. To test this transfer mechanism, we implement a controlled laboratory experiment based on a repeated Ultimatum Game with a stochastic endowment. Contrary to our hypothesis, we find that allowing voluntary transfers does not lead to an efficiency increase. We suggest and analyze two major reasons for this failure: first, stochastic uncertainty forces proposers intending to cooperate to accept high strategic uncertainty, which many proposers avoid; second, many responders behave only incompletely conditionally cooperatively, which hinders cooperation in future periods. JEL-Classification: C78, C92, D74 [ABSTRACT FROM AUTHOR]

The article outlines the document production process in some Italian research institutions and compares it to the same pre-pandemic time span by analyzing whether or not the work organization models that have been adopted have had an impact on the completion time of administrative procedures. The aim was to verify the trend of the performance indicators after the pandemic impact and how the absence of employees at work may have influenced the organizational models. Within specific administrative realities, human relationship is often a pillar to carry out activities correctly. The transition to the management of remote procedures carried out totally in digital form caused inevitably important consequences on the expected results. [ABSTRACT FROM AUTHOR]

Administrative efficiency is an administration principle recognized in several contemporary systems. In Brazil it is explicit in article 37 of the Constitution. But it is worth investigating the degree of integration of the principle in the rule of law. The principles of law must coexist with relative harmony, especially in the face of a more relevant principle such as the rule of law. Administrative efficiency, at the end of this investigation, proved to be fully compatible, considering the legality, control and rationalization of the State, the protection of fundamental rights and the separation of. [ABSTRACT FROM AUTHOR]

Background/Aims: Many trusts struggle to meet the government-mandated referral-to-treatment target of 18 weeks. The mass knee clinic model is an innovative approach to elective service organisation, allowing large numbers of new patients to be seen in one day in a multidisciplinary setting. This study describes a cost–benefit analysis of the mass knee clinic in an NHS trust. Methods: Data were taken from trust management regarding the number of patients seen in the clinic and the staff required to deliver it. Staff and non-staff costs were calculated using data from NHS England. The costs per appointment were calculated and the average number of patient visits required were compared to data from before the implementation of the clinic to find the associated cost savings. Results: The average cost per appointment at the mass knee clinic was £98.52, with an average of 152.64 patients seen per clinic day. The mean number of patient visits required fell from 4.57 to 2.41 following the implementation of the clinic. Overall, the clinic can produce cost savings £29 335.43 per clinic day and £264 018.89 per year. Conclusions: The mass knee clinic model can produce substantial cost savings and increase efficiency, allowing better management of waiting times and reducing reliance on outsourcing. [ABSTRACT FROM AUTHOR]

The maritime transport sector is considered one of the main pillars in the national economy of countries that have sea coasts. It has played a leading role in the transfer of civilizations, as ships have developed into giant tankers that are more diversified and advanced, and container ships with large tonnage have appeared, and the need for advanced seaports and high administrative efficiency and internal transport networks has become Reach production and consumption centers to be able to receive and deal with these giant ships, as well as having centers for electronic exchange of information Iraqi ports play a major role in activating and revitalizing the regional and global maritime traffic and have a significant impact on the economic return of Iraq. The Iraqi port sector suffers from many problems that constitute an obstacle to its various activities, as the capabilities of the current ports do not match the developments that occurred in the maritime transport fleets and their modes of transport represented by ships Containers that require advanced port services such as high efficiency of workers, modern electronic systems, modern and fast-performing specialized cranes and other problems. When reviewing the reports of the Ministry of Planning and the relevant authorities, it turns out that the Iraqi ports in their current state do not constitute a source of attracting modern ships. On the basis of that, the study addresses the need to develop and amend Iraqi laws in a manner that encourages the application of the privatization system as well as conducting some development processes for port facilities and manpower. It has different specializations to meet the requirements of modern ships and the future need, as there are no national restrictions forcing the foreign carrier to deal with Iraqi ports, as the latter is looking for an efficient port that achieves his economic interests. Raising the efficiency of ports in line with the requirements of modern maritime transport will undoubtedly help to raise the efficiency of the economic activity of the ports by increasing the level of commercial movement in them, as well as increasing their revenues in line with the developments of maritime transport For the purpose of developing the management and operation of ports, we believe that it is important to increase the role of the private sector in the port management process through privatization. The port development process also requires encouraging private investment by granting encouraging conditions and privileges for port management and operation. The length of the concessions period and the high share of returns will encourage private companies to allocate greater investments. It is also important to prepare a master plan for the development of ports and to present development projects to private sector investors, and to attract large international companies specialized in developing ports and the need to speed up the completion of the Faw port project, which constitutes a qualitative leap. In the port sector in Iraq, in addition to infrastructure Where the human resource development process is one of the important activities that must be worked on during the development process, in particular the development of port management capabilities, and the improvement of training institutes for its employees. Ports. [ABSTRACT FROM AUTHOR]

Local executives in electoral authoritarian regimes can perform important regime-sustaining functions, including by delivering votes to the ruling party at election-time. Furthermore, when local executives are themselves elected, regimes can benefit from improved legitimacy and efficiency in local government. Yet elected local executives can create principal-agent problems and increase the risk that opposition groups gain office. How do authoritarian governments manage this tension? Prior research on Russia shows that elections are used to co-opt strong local mayors, while weak mayors are replaced with appointed managers. This paper argues that strong mayors are more likely to see elections canceled if their local machine is not delivering manufactured electoral support to the national party, while weak mayors are unlikely to be targeted. This hypothesis is supported using data from 207 Russian cities, including election-forensic estimates of election manipulation. The findings improve our understanding of cooptation of local leaders in electoral authoritarian regimes. [ABSTRACT FROM AUTHOR]

The current research aims to examine the credit risk determinants in Jordan's banks. Macroeconomic factors were included to examine credit risk in commercial banks by adopting the balanced data for the examination between 2008–2019. The result shows that credit risk relates to foreign direct investment (FDI) and the output gap. The relation existed since FDI helped the country create job opportunities, increase administrative efficiency and capacity, and work to exchange technologies, ideas, opinions, and human resources, especially in emerging economies. The output gap relates to CR by the ability that borrowers' cash inflows are reduced when growth slows or turns negative, making it harder for them to meet the interest and principal of bank loans in exchange, especially in markets that have the potential to decrease the output gap. The result specified that as remittance (REMIT) grows, credit risk considerably accelerates, and the same effect was also recognised for public debt (DEBT). The outcomes revealed an important influence of tax on personal income (TAXINC). The examination result proves that credit risk is affected by several factors, which may relate significantly to implications as expected. [ABSTRACT FROM AUTHOR]

Copyright of Management Issues / Problemy Zarządzania is the property of Problemy Zarzadzania and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This paper elaborates the issues referring to the legal regulation of the principle of efficiency, its meaning, as well as application of this principle. The aim of this paper is to analyze the legal framework that defines the principle of efficiency in the administrative procedure in the Republic of North Macedonia, present an empirical analysis of data from the work of the State Commission for Decision-making in Administrative Procedure and Labor Relations Procedure in Second Instance, identify the factors that influence the consistent application of this principle, as well as offer recommendations for an improved application of the principle. The authors believe that although measures and activities that contribute to achieving the principle of efficiency in the administrative procedure have been applied, there are more measures that need to be taken, i.e., actions that would strengthen institutional capacity and enable a consistent implementation of this principle in practice. [ABSTRACT FROM AUTHOR]

In order to study the decision-making behavior of the participating groups in shared manufacturing, this paper constructs a tripartite evolutionary game model of shared manufacturing by manufacturing companies under government regulation mechanism. Using evolutionary game theory, it is to analyze the evolutionary stable strategy (ESS) of the model. The utilization efficiency of government regulatory input and the influence of government nonregulation in the proportion of regulatory income are discussed. MATLAB numerical simulation is used to analyze the influence of different parameter changes on the evolution result. It is concluded that the initial sharing probability of manufacturing companies, the level of trust in the company, the government's penalties for nonsharing parties, the utilization efficiency of government inputs and the rewards given to the government by the state all play a positive role in promoting shared manufacturing and government regulation of manufacturing companies. The lower the ratio of government nonregulation to the income of regulation is, the more active government regulation is. In addition, the shared income should be distributed reasonably. Therefore, in the shared manufacturing process, all the above factors should be considered. [ABSTRACT FROM AUTHOR]

This study investigates how research data contributes to non-academic impacts using a secondary analysis of high-scoring impact case studies from the UK's Research Excellence Framework (REF). A content analysis was conducted to identify patterns, linking research data and impact. The most prevalent type of research data-driven impact related to "practice" (45%), which included changing how professionals operate, changing organizational culture and improving workplace productivity or outcomes. The second most common category was "government impacts", including reducing government service costs and enhancing government effectiveness or efficiency. Impacts from research data were developed most frequently through "improved institutional processes or methods" (40%) and developing impact via pre-analyzed or curated information in reports (32%), followed by "analytic software or methods" (26%). The analysis found that research data on their own rarely generate impacts. Instead they require analysis, curation, product development or other forms of significant intervention to leverage broader non-academic impacts. [ABSTRACT FROM AUTHOR]

The plethora of service delivery protests in South Africa have rekindled a debate on government efficiency and effectiveness, hence the need to review the government's ole role. Having reviewed extensive literature, this article argued that policy integration across the three spheres of government is sine qua non for effective governance. This article examines the significance of policy integration as a vital adjunct for intergovernmental relations and cooperative governance. Policy integration significantly diminishes the risk of unintended consequences as a results of potentially contradictory objectives. It improves efficiency and effectiveness in the implementation of government programs. Integration and coordination also eliminate waste, avoid inordinate delays while avoiding possible conflict and duplication of roles and responsibilities. [ABSTRACT FROM AUTHOR]

The results-based budgeting (RBB) framework is a public management strategy in which economic resources are allocated to certain budget programs, oriented towards delivering specific products and results to the population. The present paper analyzes the regional governments' efficiency in using their economic resources, under the RBB framework, with an application to the Peruvian context. To this end, we employ a data envelopment analysis (DEA) model with bootstrapping. In the first stage, different sectors of the regional governments are considered individually: education, security, health, sanitation, transportation, and recreation. In the second stage, the overall efficiency index is calculated using the sectoral indices obtained in the first stage. Finally, the factors or determinants influencing the level of efficiency are analyzed. The results show improvements in efficiency levels in the areas of health and sanitation, to the detriment of the rest of the sectors. The average overall efficiency level over the period 2013–2016 remains in the range of 0.25–0.30, which indicates an inefficiency level of 70%. Finally, the variables fiscal autonomy, capital stock, and population density show a positive relationship with respect to the overall efficiency index. [ABSTRACT FROM AUTHOR]

Copyright of School Administrators is the property of School Administration Research Association, R.O.C. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revue Académique des Études Sociales et Humaines is the property of Hassif Benbouali University of Chlef and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Purpose: The aim of the study is to determine changes in the cost efficiency of the administration of public higher education in Poland. Design/methodology/approach: The biennial cost Malmquist productivity index was used to study changes in cost efficiency of 58 public higher education institutions in 2014-2016. The results were presented for 6 groups of universities, according to the Ministry of Science and Higher Education in Poland classification. Findings: The research shows that out of 6 groups of institutions accepted for the study, 2 achieved an increase and 1 a decrease in the Malmquist cost index in both study periods. Changes in the Malmquist cost index in the analyzed period are small as the index ranged from 0.98 to 1.06. Both component overall efficiency change and cost-technical change contributed to the change in the Malmquist index level. Research limitations/implications: The main limitation of the study are the analysis of changes in cost efficiency only. Additionally, only public universities supervised by the ministry responsible for higher education were studied. Future research should include changes in allocative efficiency using the Malmquist index. In addition, a larger research sample should be considered, taking into account other public universities, including medical, arts, etc., and non-public universities. Practical implications: The considerations presented are relevant to public university authorities. The article indicates the need to assess cost effectiveness in evaluating the functioning of a higher education institution. This belongs to the responsibilities of management control in terms of effectiveness and efficiency of HEIs and spending of public funds. Information on the variation of cost efficiency between HEIs, assigned to 6 groups, may become a stimulus to conduct an assessment of this economic category in a given unit and strive to improve it. Originality/value: The added value of the article is the use for the first time of the cost Malmquist index to examine higher education. Also, the use of a modified version of the cost Malmquist index to estimate efficiency assuming variable returns-to-scale. [ABSTRACT FROM AUTHOR]

This article discusses how cross-sector partnerships (CSPs) for sustainability manage the paradoxical tension between stakeholder inclusiveness and administrative efficiency. Drawing on qualitative data from a case study of a CSP focused on urban sustainability, we show how the inclusiveness–efficiency paradox unfolded throughout the studied collaboration. We discuss how the paradox reemerged in a different guise within each phase of the partnership and how three practices of paradox management helped actors to cope with the tension: "customized inviting" (during the formation phase), "sequential including" (during the preparation phase), and "tailored instructing" (during the implementation phase). On the basis of these findings, we argue that (a) the paradox reoccurred throughout the phases of the CSP because the three paradox management practices accentuated boundaries, thereby helping to resolve the paradox temporarily while at the same time creating grounds for the paradox to resurface, and (b) that the three paradox management practices can be theorized as a special type of boundary work that "plays up" relevant differences between actor groups and thereby ensures collaboration. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Islamic Management & Leadership / Majallatul Edarah Wal Qiyadah Al-islamiah is the property of International Islamic Marketing Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In recent years, the adoption of the precise approach for coordinating socio-economic growth and environmental protection to attain sustainable development has become an urgent challenge to be addressed in China. The current development of environmental governance and the efficiency of government financial expenditure on environmental protection (EPEE) deserves enormous attention. With the aid of the provincial panel data, this study emphasized on the use of the SBM super-efficiency model based on unexpected output to quantify the efficiency of China's government expenditure on environmental protection from 2013-2018 and constructed the Ordinary Least Squares (OLS) regression model to investigate the influencing factors of the government expenditure on environmental protection. The results of the efficiency measurement portray that the aggregate EPEE in China is unsatisfactory. The efficiency value for the western region is greater than that of the central and eastern regions, while the values obtained from the eastern region are above that of the central region. Population size and urbanization level have negative implications on the efficiency value, while the regional economic development level positively promotes the efficiency of the government expenditure on environmental protection. Finally, the corresponding countermeasures and suggestions for policy implementation are outlined accordingly. [ABSTRACT FROM AUTHOR]

This study relies on Entman's definition of frames and framing functions to analyze how the Chilean government and news media framed a natural disaster occurring in Chile in 2014. Using structural topic modeling, 705 news stories and 174 official press releases were analyzed to identify under which conditions the media may attribute blame when natural disasters are framed beyond the realm of an accident. Findings indicate the government portrayed its own performance as a successful one where all actors did their job to minimize disaster consequences. Yet, the media narrative did not reflect the government's efficiency frame, portraying the official response as a result of lessons learned from a previous disaster. Taken together, the results suggest that when the media align with a particular political side, disaster characteristics are not the main issue to report on. This study departs from a description of journalistic practices in time of disasters towards a more complex view of the relationship between government and the press when it comes to disaster coverage. [ABSTRACT FROM AUTHOR]

Nimbyism is widely thought to arise from an inherent tradeoff between localism and efficiency in government: because many development projects have spatially concentrated costs and diffuse benefits, local residents naturally oppose proposed projects. But why cannot project developers (with large potential profits) compensate local residents? We argue that local regulatory institutions effectively require developers to expend resources that cannot be used to compensate residents. Not being compensated for local costs, residents therefore oppose development. Using a formal model, we show that when these transaction costs are high, voters consistently oppose development regardless of compensation from developers. But when transaction costs are low, developers provide compensation to residents and local support for development increases. We conclude that nimbyism arises from a bargaining problem between developers and local residents, not the relationship between local decision-making and the spatial structure of costs and benefits. We suggest policy reforms implied by this theory. [ABSTRACT FROM AUTHOR]

Coal production and coal export are important elements of the Indonesian economy, but mining operations are frequently plagued by conflicts among companies or between companies and local communities. In this article, we consider the role law plays in these conflicts and argue that it is, in fact, a factor that causes conflict. This is because mining governance rests with different levels and institutions of government, which has divided and delegated government authority and efficiency, and because revisions of relevant laws fail to take this complexity into account. Coal mining governance is therefore hampered by the inconsistency, ambiguity and incompleteness of the law, causing legal uncertainty for the stakeholders. Making use of cases encountered during research in the province of East Kalimantan, a major coal-producing area, we discuss the causes and consequences of the current state of coal mining legislation. [ABSTRACT FROM AUTHOR]

This paper analyzes the relationship between government efficiency—an important dimension of quality of government—and economic growth at the municipal level in 1,820 Spanish municipalities during the period 2008–2015. At this level of disaggregation, the literature is virtually nonexistent due to severe data constraints. The efficiency of local government provides an accurate indicator of how good local authorities are in managing their budget. This variable is expected to be highly correlated with other more traditional quality of government indicators, such as corruption. After computing our measure, we then use it in a growth regression framework. We find a dominant positive effect of government efficiency on income per capita growth, which is robust to a wide variety of scenarios. Our findings also suggest that increases in local government quality are particularly rewarding for the poorest municipalities. [ABSTRACT FROM AUTHOR]

This study aimed to know the role of self-training in achieving the administrative efficiency of the heads of departments in the University of Abyan from the viewpoints of the heads of the departments and the faculty members, the obstacles that prevent achieving this, and to know the effect of the study variables (sex, qualification, job experience, college type) on the role and obstacles of self-training. To achieve the aims of the study, the researcher used the descriptive survey approach and the questionnaire to collect the data and information. The questionnaire consisted of (40) paragraphs distributed into two areas: the role of self-training in achieving the administrative efficiency and the obstacles of the self-training. It was distributed on (74) of a stratified random sampling of the heads of departments and faculty members with a percentage of (25%) of the population. After collecting the data and information, they are analyzed and statistically processed by the Statistical Package for Social Sciences (SPSS). The most important findings of the study are as follows: 1.The role of self-training in achieving the administrative efficiency in the University of Abyan is low. The medium is (1.28) and the general standard of deviation is (.326). 2.The obstacles of self-training in achieving the administrative efficiency in the University of Abyan is high. The medium is (2.65) and the general standard of deviation is (.583). 3.There are statistically significant differences at level )α=0.05) between the means of the sample's responses to the role of self-training in achieving the administrative efficiency and its obstacles in the University of Abyan which are attributed to the variables (sex, qualification, job experience, college type) and the questionnaire in general. [ABSTRACT FROM AUTHOR]

Along with the current theoretical literature underlining the relationship between socio-economic development and democracy in general, the article examines the relationship between economic development and democracy on a global scale. In the article, the subject of whether economic development - increasing per capita income - is a social necessity for democracy within the framework of the modernization theory, which has an important place in comparative politics with Lipset's (1959) seminal work, is considered the availability of the data set, for 2018, 118 country data are analyzed. As a result of the analysis carried out with the Ridge regression method, economic development affects democracy significantly and positively. This finding, in addition to supporting the Lipset hypothesis, shows that certain structural conditions are conducive to stable democracy. On the other hand, political stability, government efficiency, and industry (value-added) variables affect democracy positively; it has been determined that military expenditures, exports of goods and services, urbanization, and natural resource revenues affect democracy negatively and the reasons for the findings are discussed. [ABSTRACT FROM AUTHOR]

The issues of streamlining the costs of running state-owned enterprises in the context of the “digital economy” and the directions of development for their elimination are considered. There is a need and opportunity to introduce modern digital models in the administrative activity, creation and the development of efficient methods of a system that operates in an efficient economic environment. [ABSTRACT FROM AUTHOR]

During the 21st century, socially equitable economic growth and sustainable human development are also goals that most countries over the world are pursuing, which emphasized the notion of "good governance", or "sound governance", or "democratic governance". For Vietnam, how to promote and strengthen democratic governance must be one of the most crucial issues to achieve Sustainable Development Goals. This study is innovative as applying democratic governance to examine the influence of citizen participation on the performance of local governments in Vietnam with four different aspects: economic, institutional, political, and administrative. We employ Random Effect Model (REM) to test six hypotheses developed from the literature review. The secondary data come from four sources, including The Public Administration Performance Index, the Provincial Competitiveness Index, the Public Administration Reform Index, and the General Statistics Office of 63 provinces of Vietnam from 2012 to 2017. Some major findings: (1) citizen participation at the local level has mixed effects on institutional, administrative, and political performances; and has no significant effect on economic performance. In other words, citizen participation is positively associated with institutional and political performances but is negatively associated with individual province's administrative performance. Particularly, under the effect of citizen participation, institutional performance can be improved more intensified than political performance. (2) The efficiency of government spending/per capita, the disparities between the Kinh people and ethnic minorities, and the regional differences between the North and the South, all of these factors influence the level of citizen participation and the performance of local government in Vietnam. This study supplements very limited literature and provides several policy implications concerning democratic governance for policymakers in Vietnam. [ABSTRACT FROM AUTHOR]

Copyright of Transformations in Business & Economics is the property of Vilnius University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Purpose: This paper aims to explore and compare the perception of public sector employees on fraud and associated fraud behaviours. Design/methodology/approach: The population of this study comprised 44 managers from the Malaysian Federal government departments. The analysis was based on an open-response questionnaire using data-driven thematic analysis. This was based on the context and latent content of the respondents. The items in the questionnaire examined the perceived definition, actions and experience of corruption in their departments. Findings: The findings revealed that respondents acknowledged that bribery as one of the central element of fraud. They recognise fraudulent behaviour and practice in their organisation together with sharing these experiences in the study. Common results indicate that leaders play a major role in shaping the organisation as they present themselves as a model to the mployees. From the human resource perspective, having multiple side businesses while being in employed in the government sector would heavily impact performance and accountability. Research limitations/implications: Fraud is observed as a practice that needs to be addressed to improve government efficiency. The uniqueness was that the respondents acknowledged the existence of fraud and its implications through the activities of bribery, abuse of power and giving out favours. There is a need for organisations to focus on transparency and value to mitigate fraud. Practical implications: This paper contributes towards the continuous effort in expanding fraud literature and human behaviour. The data obtained was distinctive in terms of the perspective of a developing economy and such fraud information and responses are different as compared to developed economies. Originality/value: The empirical study of the public sector organisations enables important contribution towards effective public governance and administration. The results have important implications for preparing functional strategic management and controls for the public sector. [ABSTRACT FROM AUTHOR]

Copyright of Sustainability in Debate / Sustentabilidade em Debate is the property of University of Brasilia, Center for Sustainable Development and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Al-Adab / Al-ādāb is the property of Republic of Iraq Ministry of Higher Education & Scientific Research (MOHESR) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)