scholarly journals Kierunki zaangażowania Jana Korneckiego w prace zjednoczeniowe polskich towarzystw oświatowych w latach 1923-1935

2018 ◽  
pp. 151-168
Author(s):  
Grzegorz Michalski
Keyword(s):  
Local Government ◽  
Educational Organization ◽  
Government Institutions ◽  
External Relations ◽  
State And Local Government ◽  
State And Local ◽  
The Times

After Poland regained independence in 1918, educational societies played an important role in the education of the society. Jan Kornecki was one of many community workers who continued activities in that area started during the times of national bondage. On behalf of the Polish Educational Society in Warsaw [Polska Macierz Szkolna], he became a member of a pioneer group trying to unify the actions and strengthen the cooperation between educational societies in various districts of Poland. After the establishment of the Liaison Commission of Polish Educational Societies [Komisja Porozumiewawcza Polskich Towarzystw Oświatowych], he accepted the position of the secretary of the Commission’s Executive Department and was responsible for initiating and maintaining permanent contacts between the societies forming the Commission. Apart from maintaining ongoing relationships with community workers in the places of their local activities, he prepared the First Polish Educational Congress, which was convened in December 1924 in Warsaw. J. Kornecki rendered great services in founding a new educational organization named The Union of Polish Educational Societies [Zjednoczenie Polskich Towarzystw Oświatowych], which was established in 1927 based on the experiences gathered by the Liaison Commission, which operated earlieroku He took the function of the manager of the Union’s Executive Department Office; his responsibilities included delegating and supervising tasks performed by clerks employed in the Office, managing the property and funds, and drawing up reports of activities. He moreover organized and convened annual and extraordinary meetings of delegates and implemented the resolutions adopted, prepared plans and programmes of quarterly off-schedule meetings of the Executive Department, represented the Union during external relations, mainly with state and local government institutions and first of all initiated and maintained regular relationships with separate associations and provided them with all kinds of aid, e.g. by organizing annual conferences for educational managers.

THE DEVELOPMENT OF GOVERNMENT ACCOUNTING: A CONTENT ANALYSIS OF THE JOURNAL OF ACCOUNTANCY, 1905 TO 1989

1993 ◽  
Vol 20 (2) ◽  
pp. 119-138 ◽  
Author(s):  
Gary John Previts ◽  
Richard E. Brown
Keyword(s):  
Content Analysis ◽  
Local Government ◽  
Principal Component ◽  
Minimal Amount ◽  
Governmental Accounting ◽  
Government Accounting ◽  
State And Local Government ◽  
State And Local ◽  
The Times ◽  
Financial Administration

This content analysis of Journal of Accountancy items relating to governmental accounting spans a period of nine decades which included two world wars, a severe economic depression, and conflicts in Korea and Vietnam, These decades marked the departure from simpler local government accounting concerns alone to national governmental issues and the call for consistent accountability among the myriad federal agencies and programs. Considering the growth of the public sector, its importance to all other spheres of American life, the complexity of governmental financial administration, and the events of the times, governmental accounting received only a modest amount of attention in the AICPA's journal — probably less than five percent of published content over the period. This limited coverage suggests a minimal amount of attention to governmental accounting matters within the profession which may be due in part to the fact that governmental accounting, until recently, was not a principal component of the profession's scope of services. From a content perspective, the Journal did a more than adequate job of keeping its readers abreast of current developments through short news items. From a substantive viewpoint, however, the major papers were often reactive rather than forward-looking, or calling for positive change. Perhaps in part because of these realities, today, three quarters of a century after some of the early papers were published on related issues, the GASB continues to struggle with basic financial accounting and reporting issues for state and local government.

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.

Combating Problems in Teaching State and Local Government

1981 ◽  
Vol 29 ◽  
pp. 19-20
Author(s):  
Mary H. Waite
Keyword(s):  
Community Colleges ◽  
Comparative Analysis ◽  
Local Government ◽  
Political Science ◽  
Public Universities ◽  
The State ◽  
State And Local Government ◽  
State And Local ◽  
Science Instructors

Because many political science instructors come from another region or state; they feel insufficiently informed in teaching about the state and local government wherein they presently reside. Consequently, instructors generalize about these governments. Yet in many public universities and community colleges, students find the politics in their area pertinent and care less for comparative analysis. In truth, the students probably have a valid point, since the majority will reside in the state where they are attending college.

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