scholarly journals PRUDENCE MANAGEMENT OF LOCAL GOVERNMENT COMPANY

2020 ◽  
Vol 6 (2) ◽  
pp. 37
Author(s):  
Muchamad Taufiq ◽  
Agus Salim
Keyword(s):  
Local Government ◽  
Study Analysis ◽  
The Public ◽  
Philosophical Basis

<p>The existence of  local government companies which is strategic with the task of serving the public needs and the realization of welfare must be managed properly and correctly. In order to realize a good and right management must begin with prudence. The formulation of the problem of this research is what is the philosophical basis of prudence and how is the application of prudence in local government companies. This study aims to examine, analyze, understand and explain the prudential philosophical basis and discover as well as to explain the prudential concept in management of local government companies. Benefits of this research are theoretically expected to provide study, analysis, understanding and the explanation of the basic philosophical prudential and practically useful in finding and explaining the concept of prudence in the management of  local government companies. This type of research is a normative juridical review as the characteristic of law which is " Sui Generis ".</p>

The Reporting Entity in Private-Public Accounting Harmonisation. Is Control Enough for the Local Government Consolidated Financial Statements?

2017 ◽  
pp. 5-29 ◽  
Author(s):  
Cristian Carini ◽  
Laura Rocca ◽  
Claudio Teodori ◽  
Monica Veneziani
Keyword(s):  
Public Sector ◽  
Local Government ◽  
Accounting Standards ◽  
Financial Statements ◽  
Consolidated Financial Statements ◽  
The Public ◽  
Financial Accountability ◽  
Public Sector Accounting ◽  
Definition Of ◽  
Reporting Entity

The European Commission initiated a discussion on the expediency of using the International Public Sector Accounting Standards (IPSAS), based on the IAS/IFRS, as a common base for harmonizing the public sector accounting systems of the member states. However, literature suggests that accounting is not neutral with respect to the economic, social and political dimensions. In the perspective of evolution of the accounting regulation outlined, balanced between accountability, with the need to represent phenomena for reporting pur-poses, and decisionmaking issues, which concentrates on the quantitative importance of the values, the paper aims to analyse the effects of the application of different criteria for the definition of the reporting entity of the local government consolidated financial statements (CFS). The Italian PCA 4/4, the test of control and the financial accountability approaches are examined. The evidence that emerged from the case studies examined identifies several criticalities in the Italian PCA 4/4 and support the thesis that the financial accountability approach is more effective in providing a complete representation of the public resources entrusted to and managed by the group, whereas the control approach better approximates quantification of the group results in terms of central government surveillance. The analysis highlights the importance of the post implementation review period and the opportunity to contextualize the adoption of the consolidated financial statement in the broader spectrum of the accounting harmonization process, participating in the process of definition of the European Public Sector Accounting Standards (EPSAS).

PERIMBANGAN KEUANGAN ANTARA PEMERINTAH PUSAT DENGAN PEMERINTAH DAERAH DALAM PENGELOLAAN KEUANGAN DAERAH

2016 ◽  
Vol 42 (1) ◽  
pp. 1
Author(s):  
Edward Hutagalung
Keyword(s):  
Local Government ◽  
Central Government ◽  
Local Authorities ◽  
Fiscal Capacity ◽  
Regional Autonomy ◽  
The Public ◽  
Delegation Of Authority ◽  
Regional Authority ◽  
Local Sources ◽  
Tax Sharing

The fi nancial relationship between central and local government can be defi ned as a system that regulates how some funds were divided among various levels of government as well as how to fi ndsources of local empowerment to support the activities of the public sector.Fiscal decentralization is the delegation of authority granted by the central government to theregions to make policy in the area of   fi nancial management.One of the main pillars of regional autonomy is a regional authority to independently manage thefi nancial area. State of Indonesia as a unitary state of Indonesia adheres to a combination of elementsof recognition for local authorities to independently manage fi nances combined with the element oftransferring fi scal authority and supervision of the fi scal policy area.General Allocation Fund an area allocated on the basis of the fi scal gap and basic allocation whilethe fi scal gap is reduced by the fi scal needs of local fi scal capacity. Fiscal capacity of local sources offunding that comes from the area of   regional revenue and Tax Sharing Funds outside the ReforestationFund.The results showed that the strengthening of local fi scal capacity is in line with regional autonomy.

Corrupt Practices in the Public Health Sector: A Focus on Metropolitan Local Government Areas of Kano State, Nigeria

2020 ◽  
Vol 18 (2) ◽  
pp. 149
Author(s):  
Mohammed Mustapha Namadi
Keyword(s):  
Public Health ◽  
Local Government ◽  
Health Sector ◽  
Sampling Technique ◽  
Healthcare Services ◽  
Healthcare Sector ◽  
Healthcare Provision ◽  
The Public ◽  
Public Health Sector ◽  
The Government

Corruption is pervasive in Nigeria at all levels. Thus, despite recent gains in healthcare provision, the health sector faces numerous corruption related challenges. This study aims at examining areas of corruption in the health sector with specific focus on its types and nature. A sample size of 480 respondents aged 18 years and above was drawn from the eight Metropolitan Local Government Areas of Kano State, using the multistage sampling technique. The results revealed evidence of corrupt practices including those related to unnecessary-absenteeism, diversion of patients from the public health facilities to the private sector, diverting money meant for the purchase of equipment, fuel and diesel, bribery, stealing of medications, fraud, misappropriation of medications and unjustifiable reimbursement claims. In order to resolve the problem of corrupt practices in the healthcare sector, the study recommended the need for enforcement of appropriate code of ethics guiding the conduct of the health professionals, adoption of anti-corruption strategies, and strengthening the government monitoring system to check corruption in public health sector in order to ensure equitable access to healthcare services among the under-privileged people in the society.

Local Government, Passive Defense and Aerial Bombardment in Barcelona during the Spanish Civil War, 1936–9

2021 ◽  
pp. 002200942199789
Author(s):  
David A. Messenger
Keyword(s):  
Civil War ◽  
Local Government ◽  
Spanish Civil War ◽  
Regular Feature ◽  
The Public ◽  
Republican Government ◽  
The Republic ◽  
Civilian Defense ◽  
Regional Authorities

The bombardment of civilians from the air was a regular feature of the Spanish Civil War from 1936 to 1939. It is estimated some 15,000 Spaniards died as a result of air bombings during the Civil War, most civilians, and 11,000 were victims of bombing from the Francoist side that rebelled against the Republican government, supported by German and Italian aviation that joined the rebellion against the Republic. In Catalonia alone, some 1062 municipalities experienced aerial bombardments by the Francoist side of the civil war. In cities across Spain, municipal and regional authorities developed detailed plans for civilian defense in response to these air campaigns. In Barcelona, the municipality created the Junta Local de Defensa Passiva de Barcelona, to build bomb shelters, warn the public of bombings, and educate them on how to protect themselves against aerial bombardment. They mobilized civilians around the concept of ‘passive defense.’ This proactive response by civilians and local government to what they recognized as a war targeting them is an important and under-studied aspect of the Spanish Civil War.

scholarly journals Determinants of Social Media Impact in Local Government

2016 ◽  
Vol 28 (3) ◽  
pp. 82-103 ◽  
Author(s):  
Mohd Hisham Mohd Sharif ◽  
Indrit Troshani ◽  
Robyn Davidson
Keyword(s):  
Social Media ◽  
Local Government ◽  
Structural Equation ◽  
Limited Attention ◽  
Security Risks ◽  
Media Impact ◽  
The Public ◽  
Perceived Security ◽  
The Impact ◽  
Media Data

Limited attention has been directed towards understanding the impact of social media in the public sector, particularly in local government organisations. Although social media offer substantial benefits and opportunities to local government, research into the impact of social media remains scant. To address this gap, the authors draw on the technology, organisation, and environment (TOE) framework and propose a model of the determinants of social media impact in local government. The model is tested with data collected via a survey with 173 Australian local government organisations using social media. Data were analysed using the partial least squares-structural equation modelling (PLS-SEM) technique. The results indicate that TOE factors including perceived benefits, perceived security risks, compatibility, and degree of formalisation are important predictors of social media impact in local government.

The Place of Lump-Sum Benefits in Superannuation Schemes

1960 ◽  
Vol 16 (01) ◽  
pp. 3-22
Author(s):  
P. R. Francis
Keyword(s):  
Local Government ◽  
Pension Scheme ◽  
Government Service ◽  
The Public ◽  
Insurance Contracts ◽  
Lump Sum ◽  
Considerable Success ◽  
Industry And Commerce

It has long been recognized by statute and by general consent that the main purpose of a pension scheme is the provision of annuities for employees on their retirement and for the dependants of employees who die either in service or after retirement. In recent years, however, the provision of lump-sum benefits in addition to annuities has become widespread; in national and local government service, and in some of the public boards, superannuation arrangements include the provision of lump sums on a substantial scale. In industry and commerce, the advantages of tax-free lump sums have been vigorously sold, with considerable success, by brokers specializing in pension-scheme business.The objects of this paper are to place such claims in perspective and to explain in broad terms the various methods by which lump-sum benefits may be provided. Reference will be made to insured and to privately administered schemes, but the detailed provisions of trust deeds and insurance contracts are not within the scope of this paper.

scholarly journals Council Press Offices as Sources of Political Information: Between Journalism for Accountability and Propaganda

2021 ◽  
Vol 13 (2) ◽  
pp. 34
Author(s):  
Vanessa Rodríguez-Breijo ◽  
Núria Simelio ◽  
Pedro Molina-Rodríguez-Navas
Keyword(s):  
Local Government ◽  
Focus Groups ◽  
Citizen Participation ◽  
Public Information ◽  
Public Debate ◽  
Qualitative Approach ◽  
Political Information ◽  
Political Leaders ◽  
The Public ◽  
Selection Of

This study uses a qualitative approach to examine what political and technical leaders of municipalities understand transparency and public information to mean, and what role they believe the different subjects involved (government, opposition, and the public) should have. The websites of 605 Spanish councils with more than 100,000 inhabitants were analysed and three focus groups were held with political and technical leaders from a selection of sample councils. The results show that the technical and political leaders of the councils do not have a clear awareness of their function of management accountability or of the need to apply journalistic criteria to the information they publish, defending with nuances the use of propaganda criteria to focus on the actions of the local government, its information, the lack of space dedicated to public debate and the opposition’s actions. In relation to accountability and citizen participation, they have a negative view of citizens, who they describe as being disengaged. However, they emphasize that internally it is essential to continue improving in terms of the culture of transparency and the public information they provide citizens.

Sign in / Sign up

Export Citation Format

Share Document