scholarly journals How to Manage the Components of Financial Sustainability in Local Governments

2021 ◽  
Vol 11 (2) ◽  
pp. 111
Author(s):  
Serena Santis ◽  
Alberto Incollingo ◽  
Francesca Citro
Keyword(s):  
Goal Setting ◽  
Local Governments ◽  
Management Strategies ◽  
International Federation ◽  
Three Dimensions ◽  
Financial Sustainability ◽  
Setting Theory ◽  
Practical Implications ◽  
Future Management

This study aims to evaluate three dimensions proposed by the IFAC (International Federation of Accountants) in relation to impact financial sustainability. These dimensions are service, revenue, and debt. In 2017 and 2018, a regression analysis was conducted for Italian local governments on the different components of financial sustainability. Based on goal-setting theory, and in combination with the ambition to pursue adequate good financial sustainability, significant results were demonstrated. It was seen that these local governments would have to maintain a good level of autonomy with current revenue. They would also need to control the quantity and quality of service in order to pursue financial sustainability. This study suggests practical implications for policymakers and the managerial class, and it seeks to identify methods to drive and keep financial sustainability under control. It also seeks to define current and future management strategies that focus on pursuing intergenerational equity in local governments.

scholarly journals Good Governance, Anggaran Berbasis Kinerja, dan Kualitas Anggaran SKPD (Suatu Pengujian Model Struktural)

2018 ◽  
Vol 21 (2) ◽  
pp. 126
Author(s):  
Devie Octariani ◽  
Akram Akram ◽  
Animah Animah
Keyword(s):  
Goal Setting ◽  
Local Governments ◽  
Sampling Method ◽  
Good Governance ◽  
Analytical Techniques ◽  
Partial Least Square ◽  
Least Square ◽  
Setting Theory ◽  
And Performance

The aims of this study are to examine and analyze the influence of implementing good governance and performance based budgeting on the quality of budgets of local government offices (SKPD). This research used analytical techniques that included Partial Least Square (smartPLS) 3.0, while goal setting theory was used in o explaining the phenomenon of budget qualities. The population of the study was all SKPDs in Sumbawa Regency. Meanwhile, 94 respondents, who were selected using purposive sampling method served as respondents. The inclusion of SKPD was conditional on it having been examined for compliance with service quality considerations by Ombudsman in 2015. Data was collected using the questionnaire technique. The results of this study showed that the implementation of good governance and performance based budgeting through district contributes to improvement in budget quality. The implications of this study is that local governments should implement principles of good governance and performance based budgeting they aim to improve the quality of public services they deliver.

scholarly journals Financial sustainability: An annotated bibliography

2021 ◽  
Vol 7 (3) ◽  
pp. 35-60
Author(s):  
Shivam Kakati ◽  
Arup Roy
Keyword(s):  
Research Methodology ◽  
Local Governments ◽  
Annotated Bibliography ◽  
Three Dimensions ◽  
Financial Sustainability ◽  
The Public ◽  
Research Areas ◽  
Sectorial Analysis ◽  
Key Dimensions ◽  
Analytical Tools

The literature on financial sustainability is scattered in such a way that a synthesis is indispensable. The present study on an annotated bibliography of financial sustainability seeks to fill this particular gap by presenting a collation of published literature in the sphere. The sectorial analysis depicted that ability to cover the costs from its own resources and ability to pay debt were the key dimensions to measure financial sustainability. The majority of the studies were found in the public sector covering local governments and central governments particularly in such European countries as Spain, Italy and England. Earning enough resources, asset sustainability and the ability to repay obligations are the three dimensions to assess financial sustainability. The study also pointed out the key research areas, variables and analytical tools among other trends in the literature. The present study assists the future researchers in reviewing the literature on financial sustainability and developing research methodology.

scholarly journals Dengue Vector Density Incident and Its Implication to Urban Livability

2020 ◽  
Author(s):  
Nuriah Abd Majid ◽  
Muhammad Rizal Razman ◽  
Sharifah Zarina Syed Zakaria ◽  
Nurafiqah Muhamad Nazi
Keyword(s):  
Quality Of Life ◽  
Urban Area ◽  
Density Estimation ◽  
Kernel Density Estimation ◽  
Urban Areas ◽  
Management Strategies ◽  
Kernel Density ◽  
Kuala Lumpur ◽  
Future Management

Abstract Background: Malaysia's population is set to reach 33.10 million by the end of 2020. About 75% of the population of Malaysia lived in urban areas and cities. The metropolitan area of Greater Kuala Lumpur had a population of more than seven million that year, making it the largest urban area in Malaysia. Kuala Lumpur as the city centre for Greater Kuala Lumpur has been ranked as Southeast Asia's second most liveable city after Singapore. The livable city imperative is relevant because Malaysia's urbanization process is moving towards harmonization with the principles of sustainable development. Livable city involves many interdependent factors contributing to the urban quality of life. With their complete physical and social infrastructures, the urban types are an essential basis for improving the quality of life of the urbanites. However, increasing population and rapid land-use changes led to the emergence of vector-borne diseases such as dengue in an urban area. Prolong dengue outbreaks will reduce livability in urban areas. Therefore, this study aims to look at the density of dengue distribution in Bandar Baru Bangi town in 2014, 2015, 2016 and 2017.Methods: The study uses data provided from the Ministry of Health Malaysia and shows the focus of dengue cases in residential and industrial areas of Bandar Baru Bangi town. Spatial analysis using Geographical Information System (GIS) was applied to identify the locality of dengue incidence within the study area. Spatial statistical analysis of dengue cases used Kernel Density Estimation to distinguish dengue hotspots from the distribution of the exact location of dengue cases reported in Bandar Baru Bangi town.Results: Kernel density estimation showed the dengue hotspots concentrated on the east of Bandar Baru Bangi town. The results found that the highest density was in 2015 was 605 to 706 points per square kilometres. This study also discovers that most of the hotspots constructed were located in the residential area of Bandar Baru Bangi.Conclusions: This study is essential to help local authorities eradicate dengue in urban areas for future management strategies; therefore, this study is vital to help local authorities eradicate dengue in urban areas for future management strategies.

scholarly journals Urban greening: a review of some Indian studies

2016 ◽  
Vol 3 (6) ◽  
pp. 425-432 ◽  
Author(s):  
Pradeep Chaudhry
Keyword(s):  
Air Pollutants ◽  
Management Strategies ◽  
Sustainable Urban Development ◽  
Development Research ◽  
Urban Greening ◽  
Urban Greenery ◽  
Intangible Benefits ◽  
Indian Cities ◽  
Future Management

Urban greenery generates many tangible and intangible benefits and contributes to improving environmental quality, quality of life and sustainable urban development. Research on various aspects of urban vegetation such as carbon sequestration, removing air pollutants, reducing noise, providing recreational amenity benefits is in infancy stage in India. This paper reviews few significant studies in different spheres of urban greenery from Indian cities. Some issues related to development and research in this direction and future management strategies to be adopted have been discussed.

Enhancing Motivation and Job Satisfaction of Police Officers: A Test of High Performance Cycle Theory

2018 ◽  
Vol 45 (12) ◽  
pp. 1903-1917 ◽  
Author(s):  
Ismail C. Demirkol ◽  
Mahesh k. Nalla
Keyword(s):  
Job Satisfaction ◽  
Goal Setting ◽  
Police Officers ◽  
Indirect Effects ◽  
High Performance ◽  
Direct And Indirect Effects ◽  
Police Departments ◽  
Job Motivation ◽  
Setting Theory ◽  
Practical Implications

Although goal-setting theory is one of the most examined motivation theories, few studies examine a theoretical framework of the high performance cycle (HPC) offered by Locke and Latham. Thus, the aim of this article is to examine the causes of job motivation and satisfaction within the framework of HPC. The data were gathered from 1,970 police officers working in various police departments in Turkey. Overall, the results of the study were consistent with the tenets of HPC. Results suggest that specific goals, self-efficacy, and feedback increase police officers’ job motivation, which leads to rewards and subsequently, job satisfaction among police officers. The results also suggest that job motivation has direct and indirect effects on job satisfaction. The practical implications of this study are to show that HPC is an effective and applicable framework to increase police officers’ job motivation and satisfaction.

Characterizing the Risk Factors for Financial Sustainability in Spanish Local Governments

2018 ◽  
pp. 206-223
Author(s):  
Isabel Brusca ◽  
Jorge Olmo ◽  
Margarita Labrador
Keyword(s):  
Risk Factors ◽  
Principal Components Analysis ◽  
Principal Components ◽  
Local Governments ◽  
Public Services ◽  
Three Dimensions ◽  
Financial Sustainability ◽  
Components Analysis ◽  
Three Components

This chapter aims to analyze the characteristics of Spanish governments that fail to achieve budgetary stability, as well as propose a model for the analysis of financial sustainability of governments that can help in predicting risk for financial sustainability. The analysis is focused on Spanish local governments with more than 5,000 inhabitants that have elaborated the annual plan because they did not achieve budgetary stability (79 local governments). Using the principal components analysis, the authors developed a model for the analysis of the characteristics of these governments. The model is made up of three components created from six indicators usually considered in the literature as relevant. The results evidence the indicators useful to measure the three dimensions identified by the IPSASB as relevant: revenue dimension, debt dimension, and public services dimension.

Financial Conditions, Financial Sustainability, and Intergenerational Equity in Local Governments

2018 ◽  
pp. 101-124 ◽  
Author(s):  
Francesca Citro ◽  
Giovanna Lucianelli ◽  
Serena Santis
Keyword(s):  
Quality Of Life ◽  
Local Governments ◽  
Intergenerational Equity ◽  
Financial Sustainability ◽  
Financial Health ◽  
Financial Conditions ◽  
Key Concepts ◽  
Narrative Literature ◽  
Narrative Literature Review

The chapter offers a necessary summary of the key concepts of financial conditions, financial sustainability, and intergenerational equity in local governments through a close examination of different approaches. Focusing on a narrative literature review approach, the chapter has two main aims: first, to provide evidence on how to define the terms of theoretical and practical underpinnings to represent financial conditions in local governments in order to clarify the distinctive feature of financial conditions with a particular focus on the specific measures for budgetary solvency: sustainability, flexibility, and vulnerability; second, taking into account that the link between financial sustainability and intergenerational equity seems to be under-investigated, the authors discuss what the conditions for achieving financial health are while ensuring intergenerational equity with reference to the level of citizens' quality of life.

Urban Vegetation and Air Pollution Mitigation: Some Issues from India

2016 ◽  
Vol 04 (01) ◽  
pp. 1650001 ◽  
Author(s):  
Avni ANAMIKA ◽  
Chaudhry PRADEEP
Keyword(s):  
Air Pollution ◽  
Air Pollutants ◽  
Management Strategies ◽  
Urban Forestry ◽  
Sustainable Urban Development ◽  
Urban Vegetation ◽  
Urban Greenery ◽  
Pollution Removal ◽  
Future Management

Urban greenery generates significant ecosystem services and contributes to improving environmental quality, quality of life, and sustainable urban development. Research on various aspects of urban forestry such as carbon sequestration, removing air pollutants, reducing noise, providing recreational amenity benefits is in infancy stage in India. This paper reviews some significant studies in the field of air pollution removal by urban vegetation in developed and developing countries including India. Some issues related to development and research in the field of urban greenery and future management strategies to be adopted in India have been discussed in the paper.

scholarly journals The analytical capacity of budgetary administrations: the case of the Euro area

2020 ◽  
Vol 32 (3) ◽  
pp. 379-398
Author(s):  
Yuliya Kasperskaya ◽  
Ramon Xifré
Keyword(s):  
Three Dimensions ◽  
Economic Cycle ◽  
Limited Sample ◽  
Fiscal Discipline ◽  
Content Type ◽  
Policy Capacity ◽  
Practical Implications ◽  
Over Time ◽  
Public Decision

PurposeThe objective of this study is to analyze the role that budgetary analytical capacity (BAC) plays for fiscal discipline in a sample of Eurozone countries in the postcrisis period.Dessign/methodology/approachBuilding on the policy capacity literature, an index for the BAC is constructed by including OECD budgetary data from three dimensions: reliability of projections, openness to legislative scrutiny and transparency. The proposed BAC index is validated by checking that larger values of the index are associated with the higher fiscal discipline scores across countries.FindingsControlling for the economic cycle, BAC index is positively associated with fiscal discipline. The association is stronger for the index as a whole than for the three separate dimensions.Research limitations/implicationsThe study is done on the limited sample of countries, and it is not feasible to validate results over time.Practical implicationsBudgetary policymakers can improve fiscal discipline by enhancing the three pillars that support the BAC.Social implicationsStronger BAC can help to improve the quality of public decision-making and overcome political opportunism.Originality/valueThis is the first study that introduces the concept of BAC, makes it operational and suggests its relevance for supporting fiscal discipline.

scholarly journals Determinants of Quality Review of Financial Statements.

2018 ◽  
pp. 827-833
Author(s):  
Pilipus Ramandei ◽  
Abdul Rohman ◽  
Dwi Ratmono
Keyword(s):  
Goal Setting ◽  
Time Pressure ◽  
Financial Statements ◽  
City Government ◽  
Negative Effect ◽  
Research Findings ◽  
Setting Theory ◽  
The Government ◽  
The Relationship

The purpose of this study examines the determinants of the quality of financial statements review, namely the procedure review, education level and time pressure on the quality of government financial statements reviews Jayapura City area. Goal Setting Theory is used to explain the relationship and influence of research variables. The population of 110 employees is the Government Internal Supervisory Apparatus (APIP) Jayapura City. The sample in this study amounted to N = 55 officers and obtained through purposive saRegional Inspectorate of mpling technique. The method of data analysis is multiple linear regression using survey data. The research findings indicate that the procedure reviews, the level of education is influential positive for the quality of the review of local government financial statements. While the time pressure has a negative effect on the quality of the review of the Jayapura city government financial statements.

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