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Lex Localis-Journal of Local Self-Government最新文献

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A Comparative Analysis of the Scope and Content of External Audit of Financial Reports Concerned with Spanish Regional Governments: Are the Existing Differences Related with their Financial Position and the Degree of Compliance with Budgetary Stability Ru 西班牙地方政府财务报告外部审计范围和内容的比较分析:存在的差异是否与地方政府财务状况和预算稳定合规程度有关
IF 0.4 4区 管理学
Lex Localis-Journal of Local Self-Government Pub Date : 2022-01-23 DOI: 10.4335/20.1.129-159(2022)
Jose Manuel Vela-Bargues, Rosa María Dasí-González, A. Gimeno-Ruíz
{"title":"A Comparative Analysis of the Scope and Content of External Audit of Financial Reports Concerned with Spanish Regional Governments: Are the Existing Differences Related with their Financial Position and the Degree of Compliance with Budgetary Stability Ru","authors":"Jose Manuel Vela-Bargues, Rosa María Dasí-González, A. Gimeno-Ruíz","doi":"10.4335/20.1.129-159(2022)","DOIUrl":"https://doi.org/10.4335/20.1.129-159(2022)","url":null,"abstract":"The external audit of financial reports concerned with Spanish Regional Governments is characterized by a high degree of heterogeneity. The scope of the reports, their content and their structure present significant differences. In some regions, the audit reports are issued by regional audit institutions, while in others, that have not yet developed those audit regional bodies, reports are approved and issued by the Central Government Audit Supreme Court of Accounts .This paper pursues a double purpose. On the one hand, to classify Spanish Regional Governments according to the development of their auditing systems, taking into account the scope and content of the reports issued by the different audit institutions. On the other hand, the aim to establish a relationship between (a) the degree of development of the different external audit systems and (b) the financial position of each region and their degree of compliance with budgetary stability rules.","PeriodicalId":51875,"journal":{"name":"Lex Localis-Journal of Local Self-Government","volume":null,"pages":null},"PeriodicalIF":0.4,"publicationDate":"2022-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82666396","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}
引用次数: 0
Non-competitive Elections at the Local Level and the Incumbency Advantage of Mayors – Research Experiences from Poland 地方一级的非竞争性选举和市长的在任优势——来自波兰的研究经验
IF 0.4 4区 管理学
Lex Localis-Journal of Local Self-Government Pub Date : 2021-10-31 DOI: 10.4335/19.3.1015-1041(2021)
M. Mazurkiewicz
{"title":"Non-competitive Elections at the Local Level and the Incumbency Advantage of Mayors – Research Experiences from Poland","authors":"M. Mazurkiewicz","doi":"10.4335/19.3.1015-1041(2021)","DOIUrl":"https://doi.org/10.4335/19.3.1015-1041(2021)","url":null,"abstract":"The objective of this paper is an attempt to answer if non-competitive elections to commune councils in Poland may be the result of incumbency advantage of mayors. The author assumes, that the effects of incumbency advantage of mayors in influence not only the competition for the office of mayor, but also the entire local political scene. These effects may weaken the competitiveness of elections and lead to the cartelisation of local political scenes. In extreme cases, it may even cause the degeneration of political pluralism and lead to non-competitive elections at both the executive and legislative levels. The paper analyses relationships between the competitiveness of elections at the local level and the incumbency advantage effect as exemplified by a group of small communes with up to 20,000 inhabitants and presents the findings of the conducted research in the form of case studies of 18 localities representing six regions of Poland.","PeriodicalId":51875,"journal":{"name":"Lex Localis-Journal of Local Self-Government","volume":null,"pages":null},"PeriodicalIF":0.4,"publicationDate":"2021-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84614514","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}
引用次数: 2
The Legal Aspects of Activities Taken by Local Authorities to Promote Sustainable Development Goals: Between Global and Regional Regulations in Poland 地方当局为促进可持续发展目标所采取的活动的法律方面:在波兰的全球和区域法规之间
IF 0.4 4区 管理学
Lex Localis-Journal of Local Self-Government Pub Date : 2021-10-31 DOI: 10.4335/19.3.1043-1063(2021)
Krzysztof Orzeszyna, Robert Tabaszewski
{"title":"The Legal Aspects of Activities Taken by Local Authorities to Promote Sustainable Development Goals: Between Global and Regional Regulations in Poland","authors":"Krzysztof Orzeszyna, Robert Tabaszewski","doi":"10.4335/19.3.1043-1063(2021)","DOIUrl":"https://doi.org/10.4335/19.3.1043-1063(2021)","url":null,"abstract":"This article examines the role of local authorities in promoting the sustainable development goals set out in the United Nations 2030 Agenda. The main aim was to analyse the legal aspects of activities taken by local authorities obliged to promote SDGs with the use of global and regional regulations, using the example of Poland. The adoption of the 2030 Agenda has damaged the current, ineffective model of Implementation of Sustainable Development. The present study discusses the Polish approach to sustainable development, including the experience and tasks of Polish municipalities, poviats, and voivodships in the field of sustainable development strategies as well as the prospects of implementing the goals of the new 2030 Agenda. The critical analysis of the legal aspects of activities taken by local authorities confirmed the thesis that the global solutions proposed in the 2030 Agenda are at least partially compatible with local legal regulations.","PeriodicalId":51875,"journal":{"name":"Lex Localis-Journal of Local Self-Government","volume":null,"pages":null},"PeriodicalIF":0.4,"publicationDate":"2021-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73485805","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}
引用次数: 0
Why does Organizational Performance Fluctuate in Agricultural Industrialization Consortia: A Study Based on Dual Paradox in Development and Institution 农业产业化联盟组织绩效波动的原因:基于发展与制度双重悖论的研究
IF 0.4 4区 管理学
Lex Localis-Journal of Local Self-Government Pub Date : 2021-10-31 DOI: 10.4335/19.3.921-941(2021)
Yanrong Wang, Qizhi Wu, X. Zhang, Xiangbing Qiao
{"title":"Why does Organizational Performance Fluctuate in Agricultural Industrialization Consortia: A Study Based on Dual Paradox in Development and Institution","authors":"Yanrong Wang, Qizhi Wu, X. Zhang, Xiangbing Qiao","doi":"10.4335/19.3.921-941(2021)","DOIUrl":"https://doi.org/10.4335/19.3.921-941(2021)","url":null,"abstract":"Agricultural industrialization consortium is a key policy tool to promote agricultural development for local governments in China. However, a stylized fact is that various consortia showed promising organizational performance at start, but then the performance deteriorated at later stages. The driving force behind is the dual paradox inherent in development and institution. The consortium is overly development oriented; yet as an institution it cannot adapt to the strong development impulses. Case studies show that the dual paradox inevitably led to the decline in organizational performance.","PeriodicalId":51875,"journal":{"name":"Lex Localis-Journal of Local Self-Government","volume":null,"pages":null},"PeriodicalIF":0.4,"publicationDate":"2021-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89217653","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}
引用次数: 0
''Compulsory'' Migration Governance at Local Level: The Case of İstanbul 地方“强制”移民治理:以İstanbul为例
IF 0.4 4区 管理学
Lex Localis-Journal of Local Self-Government Pub Date : 2021-10-31 DOI: 10.4335/19.3.967-990(2021)
Elif Topal Demiroğlu
{"title":"''Compulsory'' Migration Governance at Local Level: The Case of İstanbul","authors":"Elif Topal Demiroğlu","doi":"10.4335/19.3.967-990(2021)","DOIUrl":"https://doi.org/10.4335/19.3.967-990(2021)","url":null,"abstract":"This article focuses on the increasing role of cities and local governments in migration governance through following the increasing “local turn” approach in migration studies in recent years. Turkey, which has a long immigration history and by far the largest immigration population of the country with massive Syrian immigration which started in particular in 2011, cities and local governments have developed different local governance arrangements by which they are trying to produce answers to the diversity brought about by immigration. Local responses differ in terms of scope, actor, approach and method. In this study, how and why the municipalities produce different responses are discussed in the context of the role of the municipalities and the common methods that local responses share despite the same legal framework and being a part of Istanbul metropolitan area. Thus, based on the analysis of the field study conducted in six districts of Istanbul, it has been revealed that the answers given to migration and immigrants are shaped in the context of a high informality and compulsory governance.","PeriodicalId":51875,"journal":{"name":"Lex Localis-Journal of Local Self-Government","volume":null,"pages":null},"PeriodicalIF":0.4,"publicationDate":"2021-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81702618","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}
引用次数: 0
Reflections on the Closure of Rural Schools in the Local Socio-economic Context - The Example of Poland 关于地方社会经济背景下农村学校关闭的思考——以波兰为例
IF 0.4 4区 管理学
Lex Localis-Journal of Local Self-Government Pub Date : 2021-10-31 DOI: 10.4335/19.3.943-965(2021)
Agnieszka Wojewódzka-Wiewiórska, M. Stawicki
{"title":"Reflections on the Closure of Rural Schools in the Local Socio-economic Context - The Example of Poland","authors":"Agnieszka Wojewódzka-Wiewiórska, M. Stawicki","doi":"10.4335/19.3.943-965(2021)","DOIUrl":"https://doi.org/10.4335/19.3.943-965(2021)","url":null,"abstract":"The aim of the research has been to portray spatial differentiation of the process of school closures in rural areas of Poland, as well as to identify causes, and the effects of the closures on the socio-economic functioning of communities and local governments. To achieve that, desk research was first applied, with data used to classify Poland’s gminas (local-authority areas), in line with changes in numbers of pupils and schools. In the next step, in-depth interviews with gmina authorities and inhabitants were conducted, to allow intentionally-selected case studies to be considered further. It emerged that the main reasons for around 3300 Polish schools to close over the 2000-2016 period were declining fertility plus migration, combining to reduce numbers of primary-school pupils. Economic reasons were cited as the direct cause of school closures in the countryside. Both the negative and positive effects of closing rural schools in various groups were found.","PeriodicalId":51875,"journal":{"name":"Lex Localis-Journal of Local Self-Government","volume":null,"pages":null},"PeriodicalIF":0.4,"publicationDate":"2021-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79195518","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}
引用次数: 1
Essence of Self-governance Illustrated with an Example of the Professional Self-government Body of Legal Counsels (in Poland) 自治的本质——以法律顾问专业自治机构为例(波兰)
IF 0.4 4区 管理学
Lex Localis-Journal of Local Self-Government Pub Date : 2021-10-31 DOI: 10.4335/19.3.893-919(2021)
M. Kępa
{"title":"Essence of Self-governance Illustrated with an Example of the Professional Self-government Body of Legal Counsels (in Poland)","authors":"M. Kępa","doi":"10.4335/19.3.893-919(2021)","DOIUrl":"https://doi.org/10.4335/19.3.893-919(2021)","url":null,"abstract":"The subject of the article covers the issues concerning the concept of self-government and the constitutionally differentiated types thereof, which realise the principle of decentralisation of public power. The systemic principles of the functioning of the democratic state are defined by the operation of self-governments, including the professional self-government bodies which associate the people who perform the public trust professions. Therefore, it plays a key role both in forming the political system of the state and, consequently, in performing public tasks. The aim of the article is to show the basic features of self-governance which form this concept. It in turn allows to define the essence of self-governance, however, not only abstractly but on a given example – the professional self-government of legal counsels in Poland. The basic thesis of the article is the statement that the self-governance is the best form of exercising power in the democratic systems, which enables the proper performance of the public tasks of major importance. It concerns both the territorial self-governments and professional self-governments, but also, first and foremost, the ones that associate the people who perform the professions of public trust, and the legal counsel is one of such professions.","PeriodicalId":51875,"journal":{"name":"Lex Localis-Journal of Local Self-Government","volume":null,"pages":null},"PeriodicalIF":0.4,"publicationDate":"2021-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75756019","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}
引用次数: 1
The Impact of Maximum Allowable Debt Level of Local Government Units on their Investment Potential 地方政府单位债务上限对其投资潜力的影响
IF 0.4 4区 管理学
Lex Localis-Journal of Local Self-Government Pub Date : 2021-10-31 DOI: 10.4335/19.3.991-1014(2021)
Ewa Gubernat, H. Kociemska, Bernadeta Dziedziak, Leszek Patrzałek
{"title":"The Impact of Maximum Allowable Debt Level of Local Government Units on their Investment Potential","authors":"Ewa Gubernat, H. Kociemska, Bernadeta Dziedziak, Leszek Patrzałek","doi":"10.4335/19.3.991-1014(2021)","DOIUrl":"https://doi.org/10.4335/19.3.991-1014(2021)","url":null,"abstract":"Keeping local government units’ financial stability to run necessary projects is becoming a severe threat due to the remarkable increase of theirs’ debt level. A question arises whether the application of debt limits excessively restrict municipalities’ investment potential. Using the linear regression model, we proved that increasing the maximum allowable debt level decreases investment potential. We have challenged the relevance of using fiscal rules and presented liberalizing the fiscal rules’ principles to assess the investment potential as an indicator to guarantee optimum use of the local government units’ economic potential from different perspectives.","PeriodicalId":51875,"journal":{"name":"Lex Localis-Journal of Local Self-Government","volume":null,"pages":null},"PeriodicalIF":0.4,"publicationDate":"2021-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88682455","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}
引用次数: 0
Effects of Sales Tax Competition on Local Revenue Capacity: Empirical Analysis of California County Governments 销售税竞争对地方财政收入能力的影响:基于加州县政府的实证分析
IF 0.4 4区 管理学
Lex Localis-Journal of Local Self-Government Pub Date : 2021-10-31 DOI: 10.4335/19.3.1095-1114(2021)
Jongmin Shon
{"title":"Effects of Sales Tax Competition on Local Revenue Capacity: Empirical Analysis of California County Governments","authors":"Jongmin Shon","doi":"10.4335/19.3.1095-1114(2021)","DOIUrl":"https://doi.org/10.4335/19.3.1095-1114(2021)","url":null,"abstract":"This study empirically examines the effects of tax competition in both horizontal and vertical ways on the revenue capacity of counties in California from 2003 to 2015. Spatial Durbin model (SDM) identifies the effects of two-way tax competition on a county’s revenue capacity. The findings provide evidence that local sales tax helps a county expand its total revenue, but the two-way tax competition brings about a decrease in local revenue capacity as a result of spillovers. Furthermore, a lower-taxing area can have more benefits because the expansions in the neighbors are much greater than the higher-taxing one. In spite of the extant research of tax competition, this study adds another contribution to this research arena that the empirical approach of the SDM rules out the geospatial effects of the other explanatory variables that might have some unobserved effects in the extant literature.","PeriodicalId":51875,"journal":{"name":"Lex Localis-Journal of Local Self-Government","volume":null,"pages":null},"PeriodicalIF":0.4,"publicationDate":"2021-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81752731","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}
引用次数: 0
Functional Regions as Bases for Provinces in Slovenia 功能区作为斯洛文尼亚各省的基地
IF 0.4 4区 管理学
Lex Localis-Journal of Local Self-Government Pub Date : 2021-10-31 DOI: 10.4335/19.3.1065-1094(2021)
S. Drobne, B. Brezovnik
{"title":"Functional Regions as Bases for Provinces in Slovenia","authors":"S. Drobne, B. Brezovnik","doi":"10.4335/19.3.1065-1094(2021)","DOIUrl":"https://doi.org/10.4335/19.3.1065-1094(2021)","url":null,"abstract":"Socio-economically based functional regions, which are partially self-contained economic areas, are often more suitable for various structural analyses, implementation of state and regional policies, development of state administration, planning and monitoring of spatial development, identification of spatial disparities and other analyses of socio-economic relations than the traditional historically and geographically based administrative regions. This article therefore examines the assumption that functional regions are a suitable basis for the formation of territorial provinces in Slovenia. We have modelled the functional regions of Slovenia according to the established and internationally accepted method CURDS and compared them with the current proposals for provinces and established statistical regions in Slovenia. The results show a very strong functional contiguity and a good economic balance of eight provinces and a very good population balance of the provinces with two special status urban municipalities.","PeriodicalId":51875,"journal":{"name":"Lex Localis-Journal of Local Self-Government","volume":null,"pages":null},"PeriodicalIF":0.4,"publicationDate":"2021-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81997942","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}
引用次数: 1
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