An overview of environmental policies of local government organizations in the Republic of Serbia

2014 ◽  
Vol 25 (3) ◽  
pp. 263-272 ◽  
Author(s):  
Jozefina Beke-Trivunac ◽  
Larisa Jovanovic ◽  
Života Radosavljevic ◽  
Milan Radosavljevic
Keyword(s):  
Local Government ◽  
Environmental Protection ◽  
Local Governments ◽  
Pollution Abatement ◽  
Wastewater Management ◽  
Content Type ◽  
Government Organizations ◽  
Starting Point ◽  
Local Government Level ◽  
The Republic

Purpose – The purpose of this paper is to identify the structure of local government environmental expenditures by purpose, term and economic type, as well as the sources of their financing. Design/methodology/approach – Research and data analysis were carried out on the basis of relevant sources of data gathered from the publicly available decisions on annual statements of accounts for 2011, published on local governments’ internet pages. Findings – The main domains of expenditures are pollution abatement, waste and wastewater management and protection of biodiversity. The most of expenditure relates to operating expenses, while only a few percent relates to long-term investments. The most of environmental protection expenditures are financed from the local government organization's (LGO) general budget. Practical implications – In the field of environmental protection, the most significant direct responsibility lies with local governments. On the other hand, information on the structure of environmental protection income and expenditures at the local government level is very limited and highly defragmented. The study may represent a starting point for further research in this field. Originality/value – The methodology and the results reported in this research could be used for exploring environmental policy of LGOs in other European countries.

Entrepreneurship Management at the Local Government Level: The Experience of the Cities for Entrepreneurs Program

2018 ◽  
Vol 9 (5) ◽  
pp. 388-407
Author(s):  
Patricio Gigli ◽  
◽  
Donatela Orsi ◽  
Marisel Martín Aramburú ◽  
◽  
...  
Keyword(s):  
Human Capital ◽  
Local Government ◽  
Local Governments ◽  
Structural Characteristics ◽  
National Level ◽  
Development Issue ◽  
Starting Point ◽  
Local Government Level ◽  
Micro Level ◽  
Government Level

This paper aims at describing the experience of the Cities for Entrepreneurs Program (Ciudades para Emprender or CPE) of the National Directorate of Community and Human Capital (which belongs to the SEPYME), National Ministry of Production. This paper starts from the premise that entrepreneurship takes place at the most micro level of the offer and, therefore, is a concept associated with the characteristics of the environment closest to that offer: the local territory. However, there is little history in the country of public policies relating the issue of entrepreneurship with the local management. That is why we take as a starting point the conceptualization of the chosen framework: local governments and the development issue, seen from the perspective of entrepreneurships. Moreover, an overview is given on the structural characteristics of municipalities in Argentina. In addition, some international experiences and attempts to promote entrepreneurship at a national level are analyzed. Finally, the Cities for Entrepreneurs Program (CPE) is outlined, based on a summary of the diagnoses of the Entrepreneurial Ecosystems of the selected cities and the tools used and their execution status at the time of publication of this paper.

“Measuring up”: a systematic literature review of performance measurement in Australia and New Zealand local government

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mary C. Johnsson ◽  
Matthew Pepper ◽  
Oriana Milani Price ◽  
Lauren P. Richardson
Keyword(s):  
Systematic Review ◽  
New Zealand ◽  
Local Government ◽  
Performance Measurement ◽  
Local Governments ◽  
Management Practices ◽  
New Public Management ◽  
Systematic Review Methodology ◽  
Content Type ◽  
Starting Point

Purpose Measurement practices have long been considered vital for informing the management of performance in organisations. Their application to local governments is a more recent, yet multi-decade phenomenon facilitated by New Public Management trends. This paper aims to review the landscape of publications that discuss performance measurement (PM) practices in Australian and New Zealand local government contexts and identify implications for future research. Design/methodology/approach A systematic review methodology was used to identify a shortlist of publications. Next, a rating-based researcher appraisal process was applied. Multiple iterations of search and appraisal were conducted to form the basis for inductive thematic analysis and synthesis. Findings Analysing 65 PM publications, two interrelated themes, namely, discourses of performance as efficiency, accountability or strategic growth and change were identified, which influence the adoption of local PM tools and frameworks. As demands for strategic growth and more complex service delivery increase, strategic and localised adaptation of PMs may be required to integrate learning and communicative competencies with technical and operational capabilities. Research limitations/implications The systematic review methodology has been applied to address some of the limitations of publication and reporting biases in literature. This research provides a starting point for future investigations and broadening of discourse in local government contexts. Originality/value This paper represents the first systematic review of 1995–2020 publications on performance management practices used by local governments in Australia and New Zealand.

Local government website usability on mobile devices: test results and recommendations

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Karol Król ◽  
Dariusz Zdonek
Keyword(s):  
Local Government ◽  
Mobile Devices ◽  
Local Governments ◽  
Recent Decade ◽  
Test Results ◽  
Content Type ◽  
Computer Tools ◽  
Website Usability ◽  
Social Importance ◽  
Government Website

Purpose The range of official business that can be handled online has grown in the recent decade. In many cases, e-services are a must. At the same time, the economic impact and social importance of mobile technology have increased. Mobile devices are becoming more and more popular, and their applications diversify. It comes as no surprise that mobile users expect e-services and official information to be available through this channel. The purpose of this paper is to identify problems (difficulties) occurring when browsing websites of local government units (LGU) on mobile devices. Design/methodology/approach The comfort of website browsing depends mostly on the development technique, and the way content is published. Responsive websites are much easier to view on mobile devices than “static” ones. The study involves 400 websites of LGU in Poland. The websites were subjected to quantitative and qualitative analyses with selected techniques and computer tools. Findings The set of 400 websites contained 119 (29.75%) that were not responsive. It exhibited a substantial potential for the optimisation of websites for mobile devices. The study revealed the most common usability failures such as distorted images, “scattered icons”, partial responsiveness and bothersome messages in pop-ups. Originality/value The research identified the most widespread problems with the tested websites. The study yielded recommendations for local governments, which may be useful when managing content, upgrading the website or replacing it with a new one.

scholarly journals Transparency of local government in Indonesia

2018 ◽  
Vol 3 (1) ◽  
pp. 123-138 ◽  
Author(s):  
I Made Pradana Adiputra ◽  
Sidharta Utama ◽  
Hilda Rossieta
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Local Governments ◽  
Financial Statements ◽  
Political Environment ◽  
Content Type ◽  
Audit Opinion ◽  
Government Response ◽  
Positive Effect

Purpose The purpose of this paper is to provide empirical evidence about the influence of the size of local government, the quality of local government financial statements, the level of local government response to the disclosure of financial information and the local political environment on the transparency of local government in Indonesia. Design/methodology/approach The study sample consisted of 34 regional governments (provinces) in Indonesia in 2016, using purposive sampling and multiple regression analysis. Findings The results showed that the quality of financial reporting through the audit opinion and political environment have a significant positive effect on the transparency of local government in Indonesia. On the other hand, the size of the local government and local government response rate on the regulation do not affect the transparency of local government in Indonesia. Originality/value The agency, legitimacy and institutional theory have an important role in the underlying local government transparency practices in Indonesia. The results of this study should be used as the basis of thought and study to determine the factors that affect the performance of local governments from the financial and non-financial aspects.

scholarly journals Communication Models of Local Self-Government as a Subject of Modern Russian Policy (Based on Local Self-Government Bodies of the Republic of Tatarstan)

2021 ◽  
pp. 246-254
Author(s):  
Galina Morozova ◽  
◽  
Diana Fatikhova ◽  
Elmira Ziiatdinova ◽  
◽  
...  
Keyword(s):  
Social Media ◽  
Local Government ◽  
Public Relations ◽  
Russian Federation ◽  
Local Governments ◽  
Local Authorities ◽  
Symmetrical Model ◽  
The Russian Federation ◽  
The Republic ◽  
The Government

Introduction. The article presents the results of a study of communication in the system of local self-government of the Republic of Tatarstan as a subject of the Russian Federation conducted by the authors in November – December 2019. The study included a survey of representatives of regional media and press services of local authorities of the Republic of Tatarstan in order to determine the model of communication in the local government system and the role of PR-activities in the regulation of social interaction in the region. Methods and materials. The main method of studying was the method of expert survey. The authors developed a questionnaire, which was used during an interview with experts. When choosing an expert – a media representative for the interview – the authors took into account three factors: the rating of the represented media, the experience of the respondent in the regional media (at least five years) and the authority to make a key decision on the publication of the material. In order to identify the experts who are representatives of local self-government bodies, the authors of the article determined the following criteria: implementation of information and analytical activities in the structure of local self-government bodies, at least 5 years of experience as a head of a structural unit (public relations / media relations department) of local self-government bodies. Analysis. The analysis showed that the development of social media accelerates the process of establishing a two-way model of communication between the government and the public. Social media have become a full-fledged source of information both for the journalistic community and for the press services of local governments. Moreover, with the help of the content posted in posts on official accounts on social networks, local governments can attract residents of the municipal territory to participate in solving local issues. Constant monitoring, responding to comments, tracking negative content on social media are becoming everyday practices in the work of press services. Results. The results of the study indicate that over the past decade in the Russian Federation the necessary prerequisites have been formed for the formation of a bilateral symmetrical model of communication between local authorities and the population. This model is aimed at providing effective feedback that allows the local government to quickly respond to the aspirations and needs of the population, monitor their dynamics, constantly monitor the attitude and assessments of citizens of decisions made on the development of the city or region.

scholarly journals Determining of The Compliance of Local Governments To Implement The Accounting System of The Government’s Accrual Base In Indonesia

2020 ◽  
Vol 1 (4) ◽  
pp. 177-190
Author(s):  
Agung Nur Probohudono ◽  
Wahyu Widayat ◽  
Siti Arifah
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Quantitative Methods ◽  
Task Force ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Accounting System ◽  
Government Accounting ◽  
Financial Audit ◽  
The Republic

This study refers to the influence of the age of local government, status, number of Regional Device Task Force (SKPD), financial autonomy ratios, effectiveness ratios, local income growth ratios, and the quality of local financial reports that exist in local governments as an independent variable on the compliance of local governments to implement government accounting systems as the dependent variable. Using quantitative methods with secondary data obtained from information on the publication of the Indonesian Financial Audit Agency, the Central Bureau of Statistics of the Republic of Indonesia (BPS), and local government reports. The sample used is limited to the municipal and district governments in western Indonesia, which are being evaluated by the Indonesian Financial Audit Agency in the implementation of an accrual base government accounting system of 158 local governments namely 36 cities and 122 districts. Multiple linear regression analysis was used to test the hypothesis. The research is a causality, quantitative research model, and secondary data from local governments throughout Indonesia and secondary data about the compliance of local governments in the application of Government Accounting Standards (SAP) published by the Audit Board of the Republic of Indonesia (BPK). The results of the hypothesis analysis conclude that the status of local government, the ratio of regional government autonomy, and the growth of local revenue significantly influence the compliance of local governments in the implementation of the accrual base government accounting system.

scholarly journals Local Government Expenditures on Care Services vs. Demographic Changes in Poland

2020 ◽  
Vol 1 (346) ◽  
pp. 27-42
Author(s):  
Agnieszka Monika Bobrowska
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Financial Burden ◽  
The Elderly ◽  
Specialist Care ◽  
High Increase ◽  
Demographic Situation ◽  
Care Services ◽  
Local Government Expenditures ◽  
The Republic

Local governments as the smallest units of territorial self‑government in Poland are responsible for providing care services. The growing number of the elderly can influence the expenditures level connected with ensuring proper care for them, and it may constitute a growing problem for local government, especially for districts with a lower level of socio‑economic development. In recent years, a quite high increase in benefits amount due to care services and specialist care services has been observed. Therefore, a question arises whether a significant dependence can be observed between the share of the elderly in the population and the degree of local governments’ financial burden due to providing care services. The aim of this paper is to indicate voivodeships where local governments bear the biggest burden of providing care services and to verify whether it is connected with their demographic situation. The data which were subject to the static analysis conducted came from public sources: the report of the Ministry of Family, Labour and Social Policy of the Republic of Poland and elaborations of the Central Statistic Office. The situation of particular voivodeships has been defined in the scope of society ageing and burdening local government with care services. Only in the case of half of voivodeships it has been proven that the level (low, medium or high) of burden of the said services corresponds to the same level of the number of the elderly in their population, which can confirm that the amount of care services is connected with a demographic situation of a given voivodeship.

scholarly journals The Determinant Factors of Performance of Provincial Governments in Indonesia

2019 ◽  
Vol 3 (2) ◽  
pp. 170
Author(s):  
Hadi Jauhari ◽  
Evada Dewata
Keyword(s):  
Control System ◽  
Local Government ◽  
Significant Influence ◽  
Internal Control ◽  
Local Governments ◽  
Research Study ◽  
Determinant Factors ◽  
Internal Control System ◽  
The Republic

The focus of this research study includes the influence of local government actions, leverage, weaknesses in the internal control system, and audit findings (Republic of Indonesia Supreme Audit Agency) both partially and simultaneously on the implementation performance of provincial governments in Indonesia for the 2015-2016 period. Partially, the size of local government has a positive and significant influence on the performance of local governments. Leverage, weaknesses in the internal control system and findings of the Board of Audit of the Republic of Indonesia do not have a significant effect on the performance of local governments. Simultaneously, the size of local government, leverage, weaknesses of the internal control system, and findings of the Board of Audit of the Republic of Indonesia have a significant influence on the performance of local governments with a contribution of the R square effect of 21.29. %.

scholarly journals Policy Evaluation of Central Government and Local Governments in Untia Fishing Port Development

2021 ◽  
Vol 921 (1) ◽  
pp. 012052
Author(s):  
R S Utami ◽  
Budimawan ◽  
Kurniaty
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Central Government ◽  
Sampling Technique ◽  
Government Support ◽  
Port Development ◽  
Port Management ◽  
Supply Industry ◽  
Management Policies ◽  
The Republic

Abstract The fishing port as the basis for the capture fisheries sector has a very important role in the national economy. Since the inauguration in 2016 until now, Untia Makassar Fishing Port has not shown an increase in activity as expected. This research objective is to make an inventory of the regulations related to the Untia Fishery Port Management Policies and how is the implementation of the Untia Fishery Port Management Policies. This research uses a descriptive method with a qualitative approach. The sampling technique used was purposive sampling. The method of data collection is done by interview, participatory observation, documentation, and questionnaire. The results show that the Decree of the Minister of Marine Affairs and Fisheries of the Republic of Indonesia Number 74 / KEPMEN-KP / 2016 concerning the Management of Untia Fishery Ports has not succeeded in becoming a tool in increasing fisheries activities. Therefore, it is necessary to coordinate immediately with the Ministry of Administrative Reform - Bureaucratic Reform (Kemenpan-RB) so that the nomenclature of Untia fishery port managers can be immediately determined so that additional human resources and budgeting resources can be added. The efforts must be made so that policy implementation can be maximized in the community, namely (1) local government support for the initiation of the 30 GT ship to facilitate it to the fishery port for use and (2) local government support in the form of regulations for industrial entrepreneurs both in the ship supply industry as well as the marketing and distribution of fishery products to grow the fishery industry at the port of Untia.

Corruption as distinct crime: the need to reconceptualise internal control on controlling bureaucratic occupational fraud

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ach Maulidi ◽  
Jake Ansell
Keyword(s):  
Local Government ◽  
Internal Control ◽  
Local Governments ◽  
Internal Controls ◽  
Financial Statement Fraud ◽  
Content Type ◽  
Practical Applications ◽  
Occupational Fraud ◽  
Asset Protection ◽  
Control Framework

Purpose The purpose of this study is to provide theoretical guidance that enables local governments to deal with occupational fraud. Design/methodology/approach The quantitative approach is used to examine the efficacy of the Committee of Sponsoring Organisations of the Treadway Commission (COSO) internal control framework in tackling occupational fraud in local government. To achieve the goals, the authors performed a survey of the Indonesian auditor institutions. Findings It is not appropriate to argue that all types of local government fraud can be deterred by a single internal control. The study suggests that COSO internal controls are not effective for dealing with corruption cases. However, the authors do find the efficacy of those controls are obvious for controlling asset misappropriation and financial statement fraud. This result indicates that if the COSO internal control framework is only designed for routine financial control and asset protection, it significantly and negatively influences its efficacy to deal with occupational fraud. This study has both theoretical and managerial implications, discussed separately. Originality/value In the field of prevention, the authors cannot make generalised theories and approaches for dealing with occupational fraud. Whilst previous authors have offered fraud deterrents in terms of internal controls, they have failed to realise the need to understand their effectiveness for particular forms of fraud. This paper sheds light on the effectiveness of internal controls in achieving their goals. This has both practical applications and stimulates theoretical insights.

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