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A Comparative Analysis of the Scope and Content of External Audit of Financial Reports Concerned with Spanish Regional Governments: Are the Existing Differences Related with their Financial Position and the Degree of Compliance with Budgetary Stability Ru 西班牙地方政府财务报告外部审计范围和内容的比较分析:存在的差异是否与地方政府财务状况和预算稳定合规程度有关
IF 0.4 4区 管理学 Q4 POLITICAL SCIENCE Pub Date : 2022-01-23 DOI: 10.4335/20.1.129-159(2022)
Jose Manuel Vela-Bargues, Rosa María Dasí-González, A. Gimeno-Ruíz
The external audit of financial reports concerned with Spanish Regional Governments is characterized by a high degree of heterogeneity. The scope of the reports, their content and their structure present significant differences. In some regions, the audit reports are issued by regional audit institutions, while in others, that have not yet developed those audit regional bodies, reports are approved and issued by the Central Government Audit Supreme Court of Accounts .This paper pursues a double purpose. On the one hand, to classify Spanish Regional Governments according to the development of their auditing systems, taking into account the scope and content of the reports issued by the different audit institutions. On the other hand, the aim to establish a relationship between (a) the degree of development of the different external audit systems and (b) the financial position of each region and their degree of compliance with budgetary stability rules.
有关西班牙区域政府的财务报告的外部审计的特点是高度不一致。报告的范围、内容和结构存在显著差异。在一些地区,审计报告由地区审计机构出具,而在一些尚未形成地区审计机构的地区,审计报告由中央审计最高审计法院批准并出具。一方面,根据西班牙地区政府审计制度的发展情况对其进行分类,同时考虑到不同审计机构发布的报告的范围和内容。另一方面,其目的是在(a)不同外部审计制度的发展程度和(b)每个区域的财务状况及其遵守预算稳定规则的程度之间建立一种关系。
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引用次数: 0
Non-competitive Elections at the Local Level and the Incumbency Advantage of Mayors – Research Experiences from Poland 地方一级的非竞争性选举和市长的在任优势——来自波兰的研究经验
IF 0.4 4区 管理学 Q4 POLITICAL SCIENCE Pub Date : 2021-10-31 DOI: 10.4335/19.3.1015-1041(2021)
M. Mazurkiewicz
The objective of this paper is an attempt to answer if non-competitive elections to commune councils in Poland may be the result of incumbency advantage of mayors. The author assumes, that the effects of incumbency advantage of mayors in influence not only the competition for the office of mayor, but also the entire local political scene. These effects may weaken the competitiveness of elections and lead to the cartelisation of local political scenes. In extreme cases, it may even cause the degeneration of political pluralism and lead to non-competitive elections at both the executive and legislative levels. The paper analyses relationships between the competitiveness of elections at the local level and the incumbency advantage effect as exemplified by a group of small communes with up to 20,000 inhabitants and presents the findings of the conducted research in the form of case studies of 18 localities representing six regions of Poland.
本文的目的是试图回答波兰的非竞争性选举是否可能是市长在职优势的结果。作者认为,市长的在任优势不仅影响了市长职位的竞争,而且影响了整个地方政治舞台。这些影响可能会削弱选举的竞争力,导致地方政治舞台的卡特尔化。在极端情况下,它甚至可能导致政治多元化的退化,并导致行政和立法两级的非竞争性选举。本文分析了地方一级选举的竞争性与任职优势效应之间的关系,并以一组最多20,000居民的小公社为例,介绍了对代表波兰六个地区的18个地方进行的案例研究的结果。
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引用次数: 2
The Legal Aspects of Activities Taken by Local Authorities to Promote Sustainable Development Goals: Between Global and Regional Regulations in Poland 地方当局为促进可持续发展目标所采取的活动的法律方面:在波兰的全球和区域法规之间
IF 0.4 4区 管理学 Q4 POLITICAL SCIENCE Pub Date : 2021-10-31 DOI: 10.4335/19.3.1043-1063(2021)
Krzysztof Orzeszyna, Robert Tabaszewski
This article examines the role of local authorities in promoting the sustainable development goals set out in the United Nations 2030 Agenda. The main aim was to analyse the legal aspects of activities taken by local authorities obliged to promote SDGs with the use of global and regional regulations, using the example of Poland. The adoption of the 2030 Agenda has damaged the current, ineffective model of Implementation of Sustainable Development. The present study discusses the Polish approach to sustainable development, including the experience and tasks of Polish municipalities, poviats, and voivodships in the field of sustainable development strategies as well as the prospects of implementing the goals of the new 2030 Agenda. The critical analysis of the legal aspects of activities taken by local authorities confirmed the thesis that the global solutions proposed in the 2030 Agenda are at least partially compatible with local legal regulations.
本文探讨了地方当局在促进联合国2030年议程中制定的可持续发展目标方面的作用。主要目的是以波兰为例,分析地方当局有义务利用全球和区域法规促进可持续发展目标所采取的活动的法律方面。2030年可持续发展议程的通过破坏了当前低效的可持续发展落实模式。本研究讨论了波兰的可持续发展方法,包括波兰各市、省和省在可持续发展战略领域的经验和任务,以及实施新2030年议程目标的前景。对地方当局所开展活动的法律方面进行的批判性分析证实了以下论点,即《2030年议程》中提出的全球解决办法至少部分符合地方法律规定。
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引用次数: 0
Why does Organizational Performance Fluctuate in Agricultural Industrialization Consortia: A Study Based on Dual Paradox in Development and Institution 农业产业化联盟组织绩效波动的原因:基于发展与制度双重悖论的研究
IF 0.4 4区 管理学 Q4 POLITICAL SCIENCE Pub Date : 2021-10-31 DOI: 10.4335/19.3.921-941(2021)
Yanrong Wang, Qizhi Wu, X. Zhang, Xiangbing Qiao
Agricultural industrialization consortium is a key policy tool to promote agricultural development for local governments in China. However, a stylized fact is that various consortia showed promising organizational performance at start, but then the performance deteriorated at later stages. The driving force behind is the dual paradox inherent in development and institution. The consortium is overly development oriented; yet as an institution it cannot adapt to the strong development impulses. Case studies show that the dual paradox inevitably led to the decline in organizational performance.
农业产业化联盟是中国地方政府促进农业发展的重要政策工具。然而,一个程式化的事实是,各种财团在开始时表现出良好的组织绩效,但在后期阶段绩效恶化。背后的驱动力是发展与制度的双重悖论。财团过于以开发为导向;然而,作为一个机构,它无法适应强烈的发展冲动。案例研究表明,双重悖论不可避免地导致了组织绩效的下降。
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引用次数: 0
''Compulsory'' Migration Governance at Local Level: The Case of İstanbul 地方“强制”移民治理:以İstanbul为例
IF 0.4 4区 管理学 Q4 POLITICAL SCIENCE Pub Date : 2021-10-31 DOI: 10.4335/19.3.967-990(2021)
Elif Topal Demiroğlu
This article focuses on the increasing role of cities and local governments in migration governance through following the increasing “local turn” approach in migration studies in recent years. Turkey, which has a long immigration history and by far the largest immigration population of the country with massive Syrian immigration which started in particular in 2011, cities and local governments have developed different local governance arrangements by which they are trying to produce answers to the diversity brought about by immigration. Local responses differ in terms of scope, actor, approach and method. In this study, how and why the municipalities produce different responses are discussed in the context of the role of the municipalities and the common methods that local responses share despite the same legal framework and being a part of Istanbul metropolitan area. Thus, based on the analysis of the field study conducted in six districts of Istanbul, it has been revealed that the answers given to migration and immigrants are shaped in the context of a high informality and compulsory governance.
本文通过近年来移民研究中越来越多的“地方转向”方法,关注城市和地方政府在移民治理中的作用日益增强。土耳其有着悠久的移民历史,到目前为止是该国最大的移民人口,特别是在2011年开始大量叙利亚移民,城市和地方政府已经制定了不同的地方治理安排,他们试图为移民带来的多样性提供答案。地方反应在范围、行动者、途径和方法方面各不相同。在本研究中,我们讨论了市政当局如何以及为什么会产生不同的回应,以及尽管有着相同的法律框架,并且都是伊斯坦布尔大都市区的一部分,但当地的回应方式是相同的。因此,根据对在伊斯坦布尔六个地区进行的实地研究的分析,揭示了对移徙和移民的回答是在高度非正式和强制性治理的背景下形成的。
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引用次数: 0
Reflections on the Closure of Rural Schools in the Local Socio-economic Context - The Example of Poland 关于地方社会经济背景下农村学校关闭的思考——以波兰为例
IF 0.4 4区 管理学 Q4 POLITICAL SCIENCE Pub Date : 2021-10-31 DOI: 10.4335/19.3.943-965(2021)
Agnieszka Wojewódzka-Wiewiórska, M. Stawicki
The aim of the research has been to portray spatial differentiation of the process of school closures in rural areas of Poland, as well as to identify causes, and the effects of the closures on the socio-economic functioning of communities and local governments. To achieve that, desk research was first applied, with data used to classify Poland’s gminas (local-authority areas), in line with changes in numbers of pupils and schools. In the next step, in-depth interviews with gmina authorities and inhabitants were conducted, to allow intentionally-selected case studies to be considered further. It emerged that the main reasons for around 3300 Polish schools to close over the 2000-2016 period were declining fertility plus migration, combining to reduce numbers of primary-school pupils. Economic reasons were cited as the direct cause of school closures in the countryside. Both the negative and positive effects of closing rural schools in various groups were found.
这项研究的目的是描绘波兰农村地区学校关闭过程的空间差异,并确定原因,以及关闭对社区和地方政府社会经济功能的影响。为了实现这一目标,首先采用了桌面研究,根据学生和学校数量的变化,使用数据对波兰的gminas(地方当局区域)进行分类。下一步,与gmina当局和居民进行了深入访谈,以便进一步考虑有意选择的案例研究。2000年至2016年期间,大约3300所波兰学校关闭的主要原因是生育率下降和移民,加上小学生人数减少。经济原因被认为是农村学校关闭的直接原因。在不同的群体中发现了关闭农村学校的消极和积极影响。
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引用次数: 1
Essence of Self-governance Illustrated with an Example of the Professional Self-government Body of Legal Counsels (in Poland) 自治的本质——以法律顾问专业自治机构为例(波兰)
IF 0.4 4区 管理学 Q4 POLITICAL SCIENCE Pub Date : 2021-10-31 DOI: 10.4335/19.3.893-919(2021)
M. Kępa
The subject of the article covers the issues concerning the concept of self-government and the constitutionally differentiated types thereof, which realise the principle of decentralisation of public power. The systemic principles of the functioning of the democratic state are defined by the operation of self-governments, including the professional self-government bodies which associate the people who perform the public trust professions. Therefore, it plays a key role both in forming the political system of the state and, consequently, in performing public tasks. The aim of the article is to show the basic features of self-governance which form this concept. It in turn allows to define the essence of self-governance, however, not only abstractly but on a given example – the professional self-government of legal counsels in Poland. The basic thesis of the article is the statement that the self-governance is the best form of exercising power in the democratic systems, which enables the proper performance of the public tasks of major importance. It concerns both the territorial self-governments and professional self-governments, but also, first and foremost, the ones that associate the people who perform the professions of public trust, and the legal counsel is one of such professions.
本文的主题是关于自治的概念及其在宪法上的区分类型的问题,这些问题实现了公共权力的分散原则。民主国家运作的系统原则是由自治政府的运作确定的,包括专业自治机构,这些机构将执行公共信托职业的人联系在一起。因此,它在国家政治制度的形成以及执行公共任务方面都起着关键作用。本文的目的是展示形成这一概念的自治的基本特征。然而,它反过来又使我们能够不仅抽象地,而且根据一个给定的例子- -波兰法律顾问的专业自治- -界定自治的本质。本文的基本论点是,自治是民主制度中行使权力的最佳形式,它使重大公共任务得以妥善执行。它既涉及地方自治政府,也涉及职业自治政府,但最重要的是,它还涉及那些执行公共信任职业的人,法律顾问就是其中之一。
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引用次数: 1
The Impact of Maximum Allowable Debt Level of Local Government Units on their Investment Potential 地方政府单位债务上限对其投资潜力的影响
IF 0.4 4区 管理学 Q4 POLITICAL SCIENCE Pub Date : 2021-10-31 DOI: 10.4335/19.3.991-1014(2021)
Ewa Gubernat, H. Kociemska, Bernadeta Dziedziak, Leszek Patrzałek
Keeping local government units’ financial stability to run necessary projects is becoming a severe threat due to the remarkable increase of theirs’ debt level. A question arises whether the application of debt limits excessively restrict municipalities’ investment potential. Using the linear regression model, we proved that increasing the maximum allowable debt level decreases investment potential. We have challenged the relevance of using fiscal rules and presented liberalizing the fiscal rules’ principles to assess the investment potential as an indicator to guarantee optimum use of the local government units’ economic potential from different perspectives.
由于地方政府债务水平的显著上升,维持地方政府财政稳定以运行必要的项目正成为一个严重威胁。随之而来的问题是,债务限制的实施是否过度限制了市政当局的投资潜力。利用线性回归模型证明了最大允许债务水平的增加会降低投资潜力。我们对使用财政规则的相关性提出了挑战,并提出了放宽财政规则的原则,以评估投资潜力作为一个指标,以保证从不同角度优化利用地方政府单位的经济潜力。
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引用次数: 0
Effects of Sales Tax Competition on Local Revenue Capacity: Empirical Analysis of California County Governments 销售税竞争对地方财政收入能力的影响:基于加州县政府的实证分析
IF 0.4 4区 管理学 Q4 POLITICAL SCIENCE Pub Date : 2021-10-31 DOI: 10.4335/19.3.1095-1114(2021)
Jongmin Shon
This study empirically examines the effects of tax competition in both horizontal and vertical ways on the revenue capacity of counties in California from 2003 to 2015. Spatial Durbin model (SDM) identifies the effects of two-way tax competition on a county’s revenue capacity. The findings provide evidence that local sales tax helps a county expand its total revenue, but the two-way tax competition brings about a decrease in local revenue capacity as a result of spillovers. Furthermore, a lower-taxing area can have more benefits because the expansions in the neighbors are much greater than the higher-taxing one. In spite of the extant research of tax competition, this study adds another contribution to this research arena that the empirical approach of the SDM rules out the geospatial effects of the other explanatory variables that might have some unobserved effects in the extant literature.
本研究从横向和纵向两方面实证考察了2003 - 2015年加州县域税收竞争对县域收入能力的影响。空间德宾模型(SDM)确定了双向税收竞争对县收入能力的影响。研究结果表明,地方销售税有助于县域财政总收入的扩大,但双向税收竞争会产生溢出效应,导致地方财政收入能力下降。此外,低税收地区可以有更多的好处,因为邻居的扩张比高税收地区大得多。尽管已有关于税收竞争的研究,但本研究为这一研究领域增加了另一项贡献,即SDM的实证方法排除了其他解释变量的地理空间效应,这些变量在现有文献中可能具有一些未观察到的效应。
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引用次数: 0
Functional Regions as Bases for Provinces in Slovenia 功能区作为斯洛文尼亚各省的基地
IF 0.4 4区 管理学 Q4 POLITICAL SCIENCE Pub Date : 2021-10-31 DOI: 10.4335/19.3.1065-1094(2021)
S. Drobne, B. Brezovnik
Socio-economically based functional regions, which are partially self-contained economic areas, are often more suitable for various structural analyses, implementation of state and regional policies, development of state administration, planning and monitoring of spatial development, identification of spatial disparities and other analyses of socio-economic relations than the traditional historically and geographically based administrative regions. This article therefore examines the assumption that functional regions are a suitable basis for the formation of territorial provinces in Slovenia. We have modelled the functional regions of Slovenia according to the established and internationally accepted method CURDS and compared them with the current proposals for provinces and established statistical regions in Slovenia. The results show a very strong functional contiguity and a good economic balance of eight provinces and a very good population balance of the provinces with two special status urban municipalities.
以社会经济为基础的功能区是部分独立的经济区域,通常比传统的以历史和地理为基础的行政区域更适合于各种结构分析、国家和区域政策的实施、国家行政管理的发展、空间发展的规划和监测、空间差异的确定以及其他社会经济关系的分析。因此,本文考察了功能区是斯洛文尼亚领土省形成的适当基础这一假设。我们根据已建立的和国际公认的方法CURDS对斯洛文尼亚的功能区进行了建模,并将其与斯洛文尼亚各省和已建立的统计区域的当前建议进行了比较。结果表明:8个省区具有较强的功能连通性和较好的经济平衡性,2个特殊地位直辖市具有较好的人口平衡性。
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引用次数: 1
期刊
Lex Localis-Journal of Local Self-Government
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