{"title":"The Importance of the Application of Controlling in the Management of Public Enterprises whose Founders are Local Self-government Units: The Example of Republic of Serbia","authors":"J. Vitomir, Sonja Tomaš-Miskin, S. Popović","doi":"10.4335/21.3.545-565(2023)","DOIUrl":"https://doi.org/10.4335/21.3.545-565(2023)","url":null,"abstract":"The importance of the application of controlling in public enterprises is highlighted in the study. The aim of the research was aimed at establishing evidence that improvement of management can be achieved through the application of controlling 141 public companies were analyzed in terms of the use of controlling and internal control, that is, about 20% of the mentioned companies whose founders are local self-government units. We found that there are significant differences in terms of established control and it is increasingly in favor of the application of controlling in relation to internal control based on the analyzed five factors: planning, decision-making, business analysis, presentation and reporting. The main conclusion would be that the operations of public companies in the coming period will require an increasing application of controlling in the management system. This was determined by applying the so-called T-test, and the total score, and it refers to all analyzed factors (p=.000) in relation to established controlling and internal control in public companies.","PeriodicalId":51875,"journal":{"name":"Lex Localis-Journal of Local Self-Government","volume":null,"pages":null},"PeriodicalIF":0.4,"publicationDate":"2023-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73535279","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Key Debt Drivers of Local Governments: Empirical Evidence on Municipalities in Poland","authors":"P. Galiński","doi":"10.4335/21.3.591-618(2023)","DOIUrl":"https://doi.org/10.4335/21.3.591-618(2023)","url":null,"abstract":"In the literature, the debt burden in local governments is considered as a main predictor of the fiscal distress. The growing indebtedness of the municipalities may also negatively affect the business sector. Therefore, this paper examines the significance of key financial and non-financial debt drivers of local governments based on the example of the municipalities functioning in Poland in 2010-2021. The article studies the whole population of the above public units and the influence of the financial, economic, demographic, institutional and spatial factors on their indebtedness. Due to the data, methodology and the robustness check, the fixed effects panel models, Arellano and Bond’s two-step generalized method of moments and the Moran I and LISA statistics were applied. Therefore, the final regressions include significant explanatory variables and might contribute to more efficient debt management and its control. The paper also reveals spatial associations in the field of the indebtedness of local governments.","PeriodicalId":51875,"journal":{"name":"Lex Localis-Journal of Local Self-Government","volume":null,"pages":null},"PeriodicalIF":0.4,"publicationDate":"2023-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83853654","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Position of the Local Development Fee in the System of Local Taxes and Fees in the Slovak Republic","authors":"Anna Vartašová, Karolína Červená","doi":"10.4335/21.3.525-544(2023)","DOIUrl":"https://doi.org/10.4335/21.3.525-544(2023)","url":null,"abstract":"In the article, the authors focused on the application of the most recently introduced optional local fee in the Slovak Republic, namely the local development fee. Since 2017, the income from the fee has been a source of funding for the municipalities that have introduced it in their territory by a generally binding ordinance. The article aims to identify the position and budgetary significance of this fee and to evaluate its development in the period since its introduction, at the national level in Slovakia in comparison with the trend in the capital of Slovakia - Bratislava. The authors conclude that the fee is being imposed by a permanently rising number of municipalities and increasing incomes from the fee are observed. The importance of the fee as a source of funding was identified at a case-to-case level, even though its significance at the overall level of Slovakia is yet low.","PeriodicalId":51875,"journal":{"name":"Lex Localis-Journal of Local Self-Government","volume":null,"pages":null},"PeriodicalIF":0.4,"publicationDate":"2023-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80646331","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
A. ., M. Rahmatunnisa, U. Suwaryo, Neneng Yani Yuningsih
{"title":"Local Government Capability in Managing Village Owned Enterprises (BUMDes) in Indonesia: A Case Study of Bintan Regency","authors":"A. ., M. Rahmatunnisa, U. Suwaryo, Neneng Yani Yuningsih","doi":"10.4335/21.3.707-727(2023)","DOIUrl":"https://doi.org/10.4335/21.3.707-727(2023)","url":null,"abstract":"One of the Indonesian government's efforts to improve the economy of rural communities is the establishment of Village Owned Enterprises (BUMDes). BUMDes that are successful in their management cannot be separated from the role of local governments as those who have the authority to foster, supervise and develop BUMDes. Therefore, this study aims to determine the capability of the local government of Bintan Regency to the management of BUMDes. This study uses a qualitative method with a case study approach. Data were obtained through in-depth interviews using purposive sampling techniques to key people in the local government of Bintan district and managers of advanced and developing BUMDes in Bintan district. This study found that the government's capabilities include entrepreneurial capabilities, motivational capabilities, investment capabilities, and adaptive capabilities. The researcher also found that the importance of legislative capability by the local government as a guarantor that all investments that have been given by the government are able to survive and develop. The challenge for the government in its implementation is that there are still BUMDes that have not been able to accept the policies made by local governments. This is due to the low resources of BUMDes managers, the lack of village community support for BUMDes and the disharmony of relations between the village government and BUMDes managers.","PeriodicalId":51875,"journal":{"name":"Lex Localis-Journal of Local Self-Government","volume":null,"pages":null},"PeriodicalIF":0.4,"publicationDate":"2023-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86640484","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"(Correct) Calculation of Payment During Annual Leave and Allowance in Lieu of Leave not Taken in the Public and Private Sectors and the Impact of the Case-law of the Court of Justice on the Decision-making of the Slovenian Courts","authors":"Nana Weber","doi":"10.4335/21.3.495-524(2023)","DOIUrl":"https://doi.org/10.4335/21.3.495-524(2023)","url":null,"abstract":"The example of the case-law evolution of the Court of Justice (CJEU), concerning the correct interpretation of the requirement of “normal remuneration” to be received on basis of Article 7(1) of Directive 2003/88/EC during the period of annual leave and the corresponding allowance in lieu, the challenges of Slovenian courts, confronted with a rather static domestic and EU labour legislation, will be presented. Annual leave is a fundamental right of every worker in the EU, be it in private or public sectors, so its regulation on both legislative levels should be enacted with great precaution. It will be further presented that due to the implicit supranational and autonomous nature of the EU law it is nigh to impossible for the national legislators to regulate all aspects of this fundamental right as both levels of legislation “do not speak the same (normative) language”, especially with the CJEU as a constant interpretative “interloper”. In absence of uniform EU labour law interpretative alignment can only be asserted by the continuous efforts of the national judiciary.","PeriodicalId":51875,"journal":{"name":"Lex Localis-Journal of Local Self-Government","volume":null,"pages":null},"PeriodicalIF":0.4,"publicationDate":"2023-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73442311","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Witra Apdhi Yohanitas, Arif Ramadhan, Muhammad Akbar Pribadi, Novi Savarianti Fahrani, Robby Firman Syah, Selfy Andreani, Sudardi ,, A. A. Nugroho, I. F. Azmi, Annisa Nurjannah, Rahmat Nuryono, Hadi Supratikta, Tomo Hadi Saputro, Hotnier Sipahutar, Suripto ., Marsono .
{"title":"The Development of Innovation Knowledge Management System in Tangerang Regency","authors":"Witra Apdhi Yohanitas, Arif Ramadhan, Muhammad Akbar Pribadi, Novi Savarianti Fahrani, Robby Firman Syah, Selfy Andreani, Sudardi ,, A. A. Nugroho, I. F. Azmi, Annisa Nurjannah, Rahmat Nuryono, Hadi Supratikta, Tomo Hadi Saputro, Hotnier Sipahutar, Suripto ., Marsono .","doi":"10.4335/21.3.637-664(2023)","DOIUrl":"https://doi.org/10.4335/21.3.637-664(2023)","url":null,"abstract":"The problem of regional innovation is the absence of data inventory, processes, lesson learning, well-integrated regional innovation management, and supporting infrastructure for activities, namely the Knowledge Management System container. Knowledge Management System is a tool, technique, and strategy used to maintain, analyze, organize, develop, and share business expertise. The purpose of this study is the availability of lesson learned knowledge management system governance in government agencies as a comparison, an integrated KMS model can support the sustainability of regional innovation in Tangerang Regency, and an integrated and sustainable KMS prototype of regional innovation. Research methods are carried out qualitatively with literature studies, comparative studies of research objects, and applied model tests in Tangerang Regency. Data collection techniques use literature review, observation, expert judgment, and in-depth interviews to test the KMS model for Regional Innovation. The expected result is the availability of an innovation knowledge management system model for local governments which can then be developed into a knowledge management system for regional innovation.","PeriodicalId":51875,"journal":{"name":"Lex Localis-Journal of Local Self-Government","volume":null,"pages":null},"PeriodicalIF":0.4,"publicationDate":"2023-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73663541","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
A. Blahodarnyi, O. Barabash, A. Honcharov, M. Honcharov, V. Shatilo
{"title":"Local Self-government in European Countries: General Characteristics, Comparison and Ukrainian Realities","authors":"A. Blahodarnyi, O. Barabash, A. Honcharov, M. Honcharov, V. Shatilo","doi":"10.4335/21.3.683-706(2023)","DOIUrl":"https://doi.org/10.4335/21.3.683-706(2023)","url":null,"abstract":"This article is written to provide a general overview of the concept and principles of local self-government, in particular its role in the context of interaction with the central government. In addition, the article analyzes the features of local self-government in three EU member states and Ukraine. The leading scientific method used in the study is the formal-legal method, which allows the author to trace the relationship between the internal content and external expression (form) of state-legal phenomena and institutions. The author also seeks to apply the best European practices of local self-government to Ukraine.","PeriodicalId":51875,"journal":{"name":"Lex Localis-Journal of Local Self-Government","volume":null,"pages":null},"PeriodicalIF":0.4,"publicationDate":"2023-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89778645","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Significance of Blockchain Implementation in the Issuance of Land E-Certificates: Examples from Ghana and Germany","authors":"R. Subekti","doi":"10.4335/21.3.665-682(2023)","DOIUrl":"https://doi.org/10.4335/21.3.665-682(2023)","url":null,"abstract":"Indonesia has established regulations on the implementation of land e-certificate. Unfortunately, the policy has not been able to provide real protection for the people, in this case the holders of land rights and other interested parties. This study aims to analyze the significance of the blockchain implementation as a security system for land e-certificate that generate further implications such as the ease of doing business and investment index. This study is a legal study with comparative approach. The comparison used cases of Ghana and Germany as examples. The results of the study show that Indonesia should create a blockchain system, like in Germany, which regulates the provision of business and investment guarantees as the outcome of policy implementation. The policy on blockchain must formulate norms that guarantee the determination of the legal status of land owners of land right and interested parties.","PeriodicalId":51875,"journal":{"name":"Lex Localis-Journal of Local Self-Government","volume":null,"pages":null},"PeriodicalIF":0.4,"publicationDate":"2023-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83217334","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Local Government Vertical Upward Accountability, Oversight, and the Intervention Mechanism in South Africa","authors":"Lenhard Hamza","doi":"10.4335/21.3.567-589(2023)","DOIUrl":"https://doi.org/10.4335/21.3.567-589(2023)","url":null,"abstract":"Since democratisation, South Africa has struggled to create a stable system of local governance. There are constant municipal failures. Higher levels of government have to intervene in municipalities regularly. This study, therefore, set out to assess the effect of intervention mechanisms, including preventative measures, as part of the broader accountability and oversight setting. Based on a qualitative research approach, this paper argues that both prospective and retrospective accountability forms are weak. Post-factum interventions yield only limited results. Overall, these mechanisms are not able to form stable local governments and prevent municipal failures. Ultimately, this paper infers that strengthening prospective accountability and oversight mechanisms has the capacity to increase the stability of the local governance system. This finding has important implications for developing new accountability and oversight practices in South Africa and elsewhere.","PeriodicalId":51875,"journal":{"name":"Lex Localis-Journal of Local Self-Government","volume":null,"pages":null},"PeriodicalIF":0.4,"publicationDate":"2023-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78824508","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Effects of Good Urban Governance in Achieving Resilience of Informal Settlements in Zanjan City, Iran","authors":"Esmaeil Nasiri Hendeh Khaleh, Omid Jamshidzehi Shahbakhsh, Seyedeh Yasaman Mohagheghpour","doi":"10.4335/21.3.619-636(2023)","DOIUrl":"https://doi.org/10.4335/21.3.619-636(2023)","url":null,"abstract":"The growth of urbanization created new challenges for local governments to match UN sustainable goals such as being resilient and inclusive. These goals are most unlikely in informal settlements characterized by vulnerability and rejection. This study investigates the relationship between good urban governance and the resilience of informal settlements in Zanjan City, Iran, using criteria such as participation, equity, effectiveness, accountability and security as independent variables. The data were analyzed using SPSS statistical software. Pearson correlation test and multivariate regression analysis were used to analyze the effect of the independent variable on the resilience of informal settlements in Zanjan. The results showed that all variables have a significant relationship with the dependent variable. The results of multivariate regression analysis indicated that the three variables of participation, effectiveness and accountability had a significant effect. However, the other two variables, equity and security, had a less significant effect on resilience. Five indicators of the Urban Governance Index can be used as a guiding tool for managing informal settlements.","PeriodicalId":51875,"journal":{"name":"Lex Localis-Journal of Local Self-Government","volume":null,"pages":null},"PeriodicalIF":0.4,"publicationDate":"2023-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82530339","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}