Isabel Gallego Álvarez

Determining Factors of E-government Development: A Worldwide National Approach

ABSTRACT The implementation of e-government aims at simplifying and improving the relationships and transactions between public administrations and their users or customers. In this vein, the objective of this work is to analyze the factors that promote the development of e-government in the national governments of 192 countries worldwide, differentiating between developed and developing countries. Our findings emphasize that the development of e-government requires that countries have a degree of economic development that enables their citizens to have a certain standard of living, both economic and cultural, as well as important internal government reforms which promote administrative effectiveness. Once these essential factors are fulfilled, the national governments online presence is favored by governments that rule with a majority in their parliaments and with an important fiscal capacity.ABSTRACT The implementation of e-government aims at simplifying and improving the relationships and transactions between public administrations and their users or customers. In this vein, the objective of this work is to analyze the factors that promote the development of e-government in the national governments of 192 countries worldwide, differentiating between developed and developing countries. Our findings emphasize that the development of e-government requires that countries have a degree of economic development that enables their citizens to have a certain standard of living, both economic and cultural, as well as important internal government reforms which promote administrative effectiveness. Once these essential factors are fulfilled, the national governments online presence is favored by governments that rule with a majority in their parliaments and with an important fiscal capacity.

Environmental information: special reference to greenhouse gas emissions in Spain

Purpose – The purpose of this paper is to analyse the situation in Spain after the Kyoto Protocol with respect to greenhouse gas emissions and the national allocation plan published in 2005, which assigns CO2 tonnes to approximately 1,920 Spanish firms for the 2005‐2007 period.Design/methodology/approach – The author analysed the international norms related to the Kyoto Protocol and the situation in Spain.Findings – From the conclusions of the study it can be derived that, although in recent years notable progress has been made, there is still a series of issues that can only be resolved, in the authors opinion, with practical application on the part of firms over time. These issues, both on an international level and in Spain, are: how to reflect the greenhouse gas emissions allowance in accounting; what information firms should include about greenhouse gas emissions in their annual reports; environmental reports and web sites; and what the economic impact of the Kyoto Protocol will be on the world econ...