2022 ◽  
Evelina Parashkevova ◽  
Mihail Chipriyanov ◽  
Hristo Sirashki ◽  
Elitsa Lazarova ◽  
Nadezhda Veselinova
2020 ◽  
Vol 5 (1) ◽  
pp. 96-106 ◽  
Lina Berglund-Snodgrass ◽  
Dalia Mukhtar-Landgren

Urban planning is, in many countries, increasingly becoming intertwined with local climate ambitions, investments in urban attractiveness and “smart city” innovation measures. In the intersection between these trends, urban experimentation has developed as a process where actors are granted action space to test innovations in a collaborative setting. One arena for urban experimentation is urban testbeds. Testbeds are sites of urban development, in which experimentation constitutes an integral part of planning and developing the area. This article introduces the notion of testbed planning as a way to conceptualize planning processes in delimited sites where planning is combined with processes of urban experimentation. We define testbed planning as a multi-actor, collaborative planning process in a delimited area, with the ambition to generate and disseminate learning while simultaneously developing the site. The aim of this article is to explore processes of testbed planning with regard to the role of urban planners. Using an institutional logics perspective we conceptualize planners as navigating between a public sector—and an experimental logic. The public sector logic constitutes the formal structure of “traditional” urban planning, and the experimental logic a collaborative and testing governance structure. Using examples from three Nordic municipalities, this article explores planning roles in experiments with autonomous buses in testbeds. The analysis shows that planners negotiate these logics in three different ways, combining and merging them, separating and moving between them or acting within a conflictual process where the public sector logic dominates.

2017 ◽  
pp. 5-29 ◽  
Cristian Carini ◽  
Laura Rocca ◽  
Claudio Teodori ◽  
Monica Veneziani

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).

2018 ◽  
pp. 64-68
George V. Boos ◽  
Elena Yu. Matveeva

The problematic aspects related to the implementation of energy saving policy in the budget sphere are examined in the article. The factors hindering the mass and effective implementation of energysaving measures are highlighted in the article. Among these factors, there is the technical complexity of energysaving projects, the presence of innovative and investment risks, problems with the financial provision of costs in the face of increasing debt burden in most public budgets. The article concludes that in these circumstances only the energy service contract is a tool that allows implementing energy­saving measures without the first participation of budgetary funds in financing and allows transferring the risks of making technically inefficient decisions directly to the investor. In the article, the authors substantiate the importance of the institutional development of energy services directly in the public sector and analyze the measures of the comprehensive plan to improve the energy efficiency of the economy of the Russian Federation aimed at expanding the scope of energy service contracts in the public sector.

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