State and Local Government - The Evolution of Municipal Organization and Administrative Practice in the City of Los Angeles (Parker, Stone, and Baird Co., Los Angeles, pp. xv, 283), by Burton L. Hunter

1933 ◽  
Vol 27 (6) ◽  
pp. 1007-1008
Author(s):  
Lent D. Upson
Keyword(s):  
Los Angeles ◽  
Local Government ◽  
Administrative Practice ◽  
State And Local Government ◽  
State And Local ◽  
The City

Book Reviews

2011 ◽  
Vol 49 (4) ◽  
pp. 1310-1313
Keyword(s):  
Local Government ◽  
Harvard University ◽  
University Of Toronto ◽  
State And Local Government ◽  
State And Local ◽  
The City

William C. Strange of University of Toronto reviews “Triumph of the City: How Our Greatest Invention Makes Us Richer, Smarter, Greener, Healthier, and Happier” by Edward Glaeser. The EconLit abstract of the reviewed work begins, “Explores what makes cities the greatest invention of our species and considers the factors that shape the success of today's cities. Discusses what they make in Bangalore; why cities decline; what is good about slums; how the tenements were tamed; whether London is a luxury resort; what is so great about skyscrapers; why sprawl has spread; whether there is anything greener than blacktop; how cities succeed; and flat worlds, tall cities. Glaeser is Fred and Eleanor Glimp Professor of Economics, Director of the Taubman Center for State and Local Government, and Director of the Rappaport Institute for Greater Boston at Harvard University. Bibliography; index.”

INITIATIVE BUDGETING AS AN INSTRUMENT OF TERRITORIAL SELF-GOVERNMENT

2019 ◽  
Vol 86 (3) ◽  
pp. 77-90
Author(s):  
V. V. Vagin ◽  
N. A. Shapovalova
Keyword(s):  
Local Government ◽  
Citizen Participation ◽  
Institutional Analysis ◽  
Institutional Development ◽  
Development Programs ◽  
Theoretical Understanding ◽  
State And Local Government ◽  
State And Local ◽  
Government Initiative ◽  
Local Levels

The article is devoted to the actual issue – institutional analysis of initiative budgeting and territorial public selfgovernment, as well as the possibility of their integration. Over the past few years, a system of civil participation in budget decisions has been built in Russia, the regulatory framework of practices has been created, thousands of employees of state and local government bodies have been trained, project centers have appeared for ensuring development of initiative budgeting. Citizen participation in budget decisions can significantly accelerate the development of the lower level of local government. Initiative budgeting is an innovative instrument of public finance and at the same time a social technology allowing for the real involvement of citizens in the issues of state and municipal governance. Initiative budgeting development programs make it possible to transfer financing of projects aimed at solving local issues with the participation of citizens onto a systemic basis. The results and materials of this study can serve a foundation for theoretical understanding of the institutional development of public finances at the regional and local levels. At the same time, this practical area that was intensively developing in recent years requires deep institutional analysis.

A Comprehensive Review of the Evolution of Accounting Standards for State and Local Government Pensions and Other Postemployment Benefits in The United States

2019 ◽  
Vol 46 (1) ◽  
pp. 57-77
Author(s):  
Dale L. Flesher ◽  
Craig Foltin ◽  
Gary John Previts ◽  
Mary S. Stone
Keyword(s):  
United States ◽  
Local Government ◽  
Accounting Standards ◽  
The United States ◽  
Pension Funds ◽  
Defined Benefit ◽  
Defined Contribution ◽  
Defined Contribution Plans ◽  
State And Local Government ◽  
State And Local

ABSTRACT Both the business media and the popular press have emphasized the underfunding problems associated with pension funds that are set aside for state and local government workers, a group that also includes teachers and professors at state-affiliated colleges and universities. The realization that pension funds are typically underfunded stems from the fact that the accounting standards associated with state and local government employee pension funds have led to greater transparency since 2011. This paper examines, explains, and interprets the historical development over the last 70 years of accounting standards for state and local government pension funds in the United States. Changing accounting standards, along with economic and social change, have led to consequences such as employers transforming their pension programs to avoid substantial costs and significant liabilities, for example by changing from defined benefit to defined contribution plans.

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