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1

Bellush, Jewel. "Municipal government." National Civic Review 75, no. 1 (January 1986): 57–60. http://dx.doi.org/10.1002/ncr.4100750111.

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2

Bellush, Jewel. "Municipal government." National Civic Review 75, no. 2 (March 1986): 125–27. http://dx.doi.org/10.1002/ncr.4100750210.

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3

Bennett, Lamar Vernon, and Aroon Manoharan. "Municipal Websites." International Journal of E-Planning Research 3, no. 4 (October 2014): 40–56. http://dx.doi.org/10.4018/ijepr.2014100103.

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In this paper the authors draw on Scott's (2006) work on e-government and democratic theories to examine how governments engage their citizens online. The three theories they focus – representative, pluralist, and direct – are the most prominent in the democratic theory literature. Using data from the 200 American local governments, they examine two research questions: What factors drive governments to employ each theory? Which theory predominates in the implementation of e-government? Our assumption is that providing answers to these two questions will help set the stage for future research linking e-government and democratic theory.
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4

Amos, Francis J. C. "Strengthening municipal government." Cities 6, no. 3 (August 1989): 202–8. http://dx.doi.org/10.1016/0264-2751(89)90028-0.

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5

TAUSANOVITCH, CHRIS, and CHRISTOPHER WARSHAW. "Representation in Municipal Government." American Political Science Review 108, no. 3 (August 2014): 605–41. http://dx.doi.org/10.1017/s0003055414000318.

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Municipal governments play a vital role in American democracy, as well as in governments around the world. Despite this, little is known about the degree to which cities are responsive to the views of their citizens. In the past, the unavailability of data on the policy preferences of citizens at the municipal level has limited scholars’ ability to study the responsiveness of municipal government. We overcome this problem by using recent advances in opinion estimation to measure the mean policy conservatism in every U.S. city and town with a population above 20,000 people. Despite the supposition in the literature that municipal politics are non-ideological, we find that the policies enacted by cities across a range of policy areas correspond with the liberal-conservative positions of their citizens on national policy issues. In addition, we consider the influence of institutions, such as the presence of an elected mayor, the popular initiative, partisan elections, term limits, and at-large elections. Our results show that these institutions have little consistent impact on policy responsiveness in municipal government. These results demonstrate a robust role for citizen policy preferences in determining municipal policy outcomes, but cast doubt on the hypothesis that simple institutional reforms enhance responsiveness in municipal governments.
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6

Faridah, Abdul Rahman Lubis, Yossi Diantimala, and Ridwan. "Optimizing the utilization of government-owned tangible assets through managing institutional factors in Indonesia." Public and Municipal Finance 12, no. 2 (October 13, 2023): 55–66. http://dx.doi.org/10.21511/pmf.12(2).2023.05.

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This study aims to examine whether the institutional factors – governance, asset knowledge, internal control system, and competencies – optimize the utilization of provincial, regency, and municipal governments’ tangible assets in supporting public services. In contrast to previous research, which employed Sharia ethics as exogenous variables, this study includes Sharia ethics as a moderating variable in the model. Sharia ethics is one specific factor in implementing Sharia principles by the government that applies Islamic law in Indonesia. The province of Aceh, with all its regencies and municipals, is the only province that applies Islamic principles in running its government. Primary data were collected using a questionnaire sent to 285 provincial and district government asset managers using a Google form; 229 questionnaires were returned. Structural equation modelling (SEM) was employed to analyze the complex relationships and the hypotheses. The results reveal that institutional factors are not strong enough to optimize the utilization of tangible assets without having deep Sharia ethics. It meant that Sharia ethics is necessary for strengthening the relationship between the institutional factors and the optimization of government asset management in provincial, regency, and municipal governments. The results provide recommendations for provincial, regency, and municipal governments to develop appropriate and reasonable regulations and standards for optimizing asset management within the Aceh government.
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7

Boyarskіі, O. O. "THE CONCEPT OF "MUNICIPAL MAN": MODIFICATION IN THE LIGHT OF MARTIME." Соціальний Калейдоскоп 2, no. 1 (July 10, 2022): 85–95. http://dx.doi.org/10.47567/bomivit.2-1.2022.06.

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The article considers the practical aspects of the implementation of the concept of "municipal man" (homo municipalis) in the legislation on local self-government and in the practice of local self-government bodies of the country, as well as its modifications in light of martial law. It turns out that the concept of "municipal man" (homo municipalis), and, both in peacetime and in martial law and the actual conduct of hostilities has great methodological and praxeological potential for building and developing territorial human communities and improving the use of local government in a democratic state governed by the rule of law. It is, on the one hand, a harbinger of the formation and improvement of legal personality of each resident member of the local community, and on the other – a fundamental task of local government, carried out by local governments on behalf and in the interests of the local community. A systematic analysis of the relevant legislative array shows that the current modern military legislation of Ukraine is characterized not only by complete disregard for the goals and objectives of local self-government during martial law, but also by neutralizing or significantly reducing the powers of local governments – moreover, replacing the main entity exercise of such powers (they are transferred from local governments to territorial military administrations), which, in essence, disintegrates the concept of "municipal man" and its implementation in the practice of local governments. It is stated that the realities of today, as well as the important organizational, regulatory and managerial role of local governments within the territorial community in martial law determine changes in the position of the legislator to restore proper legal personality of local governments in the context of returning some powers to elected local actors. self-government, which marks the recognition and return to the concept of "municipal man" and its application in lawmaking and lawmaking.
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8

Boyarskіі, O. O. "THE CONCEPT OF "MUNICIPAL MAN": MODIFICATION IN THE LIGHT OF MARTIME." Соціальний Калейдоскоп 2, no. 3-4 (September 30, 2022): 85–95. http://dx.doi.org/10.47567/2709-0906.3-4.2022.85-95.

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The article considers the practical aspects of the implementation of the concept of "municipal man" (homo municipalis) in the legislation on local self-government and in the practice of local self-government bodies of the country, as well as its modifications in light of martial law. It turns out that the concept of "municipal man" (homo municipalis), and, both in peacetime and in martial law and the actual conduct of hostilities has great methodological and praxeological potential for building and developing territorial human communities and improving the use of local government in a democratic state governed by the rule of law. It is, on the one hand, a harbinger of the formation and improvement of legal personality of each resident member of the local community, and on the other – a fundamental task of local government, carried out by local governments on behalf and in the interests of the local community. A systematic analysis of the relevant legislative array shows that the current modern military legislation of Ukraine is characterized not only by complete disregard for the goals and objectives of local self-government during martial law, but also by neutralizing or significantly reducing the powers of local governments – moreover, replacing the main entity exercise of such powers (they are transferred from local governments to territorial military administrations), which, in essence, disintegrates the concept of "municipal man" and its implementation in the practice of local governments. It is stated that the realities of today, as well as the important organizational, regulatory and managerial role of local governments within the territorial community in martial law determine changes in the position of the legislator to restore proper legal personality of local governments in the context of returning some powers to elected local actors. self-government, which marks the recognition and return to the concept of "municipal man" and its application in lawmaking and lawmaking.
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9

Lim, Setiadi Alim. "Reformulasi Pajak Daerah: Penerapan Pajak Pertambahan Nilai Provinsi Di Indonesia." BIP's JURNAL BISNIS PERSPEKTIF 5, no. 1 (January 31, 2013): 65–85. http://dx.doi.org/10.37477/bip.v5i1.126.

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In Indonesia, taxes are differentiated on central taxes and local taxes. Central taxes are levied by the central government, while local taxes are levied by the provincial government named as provincial taxes and local taxes which are levied municipal/ regency government called municipal/regency taxes. Partial results of the central government's tax collections will be allocated through transfer method called General Allocation Fund and the Special Allocation Fund to the provincial government and the municipal/regency government. The model used still causes an imbalance in both vertical and horizontal fiscal substantial. In line with a growing decentralization issue reverberating around the world, so one way to reduce the fiscal imbalance is that local governments should be allowed to levy taxes which potential is quite significant. In this regard, it is proposed that the VAT is not only levied by the central government, but also levied by the provincial government as an surtax, and this is the main income of the provincial government. While local taxes that are currently levied by the provincial government will be levied delegated to the municipal/regency government gradually.
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10

Fox Freyss, Siegrun. "Municipal Government Personnel Systems." Review of Public Personnel Administration 15, no. 4 (October 1995): 69–93. http://dx.doi.org/10.1177/0734371x9501500407.

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11

Benoit, France, and Gunnar Martens. "Municipal government in Greenland." Polar Record 28, no. 165 (April 1992): 93–104. http://dx.doi.org/10.1017/s0032247400013383.

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AbstractThis article describes how Greenlandic municipalities operate. A summary of the evolution of municipal government in Greenland is followed by an overview of their demography, politics, and administration. A list of jurisdictions is provided through a study of municipal expenditures, with reference to the municipality of Narsaq (Narsap kommunia). The article concludes with an examination of the perspectives of municipal government in Greenland.
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Hsieh, Jun Yi, and Kai-Jo Fu. "Testing Municipal Reinvention on the Price of Municipal Governance." Lex localis - Journal of Local Self-Government 12, no. 2 (April 16, 2014): 289–310. http://dx.doi.org/10.4335/12.2.289-310(2014).

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Municipal reinvention has been widely employed to improve government efficiency in many US municipalities; however, most of the efforts fail to test its efficiency. This study identifies which strategies of municipal reinvention have improved municipal performance by reducing the price of municipal governance. The data sources employed by this research are 1. 1997 ICMA Reinvention Government: Implementation at the Local Level; 2. the Census Bureau; and 3. the Office of Management and Budgeting, USA. By the zero-truncated negative binomial model, the findings do not support the contention that municipal reinvention decreases the price of municipal governance between mayor-council and council-manager cities. However, local conditions have a significant effect on the cost of the two forms of governments.
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13

Cabrero Mendoza, Enrique, and Carlos Gil García. "La agenda de políticas públicas en ciudades mexicanas durante el siglo xx: ¿cien años de soledad municipal? / The Public Policy Agenda in Mexican Cities in the 20th Century a Hundred Years of Municipal Solitude?" Estudios Demográficos y Urbanos 25, no. 1 (January 1, 2010): 133. http://dx.doi.org/10.24201/edu.v25i1.1370.

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En este trabajo se analizan las transformaciones del municipio urbano mexicano y sus efectos en las agendas de gobierno y de gestión municipales. Se basa en el estudio y la clasificación de todas las actas cabildo del municipio de San Luis Potosí en el siglo xx para explicar sus principales cambios. Se describen los obstáculos que han estorbado al desarrollo municipal y se articula una discusión respecto a lo que requieren los municipios mexicanos para adaptar nuevas dinámicas de gobierno y gestión que logren hacerlos más equilibrados y armónicos en su desempeño. AbstractThis article analyzes the transformations in Mexican urban municipalities and its effects on government agendas and municipal management. It uses the study and classification of all the town council records in the municipality of San Luis Potosi in the 20th century to explain the main changes. It describes the obstacles that have hampered municipal development and organizes a discussion on what Mexican municipalities require to adapt new government and management dynamics to make their performance more balanced and harmonious.
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14

Sapie, Fariza, and Masnona Asiri. "Certainty of implementation of assessor’s office mandates: The case of Jolo Municipal Government." SOCIAL PSYCHOLOGY AND HUMAN EXPERIENCE 1, no. 1 (April 26, 2024): 1–18. http://dx.doi.org/10.62596/9mfmd576.

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Philippine local governments (LGUs) rely on real property tax (RPT), however its implementation varies. This study evaluates Jolo, Sulu's real property tax system as perceived by municipal government personnel. Purposive sampling yielded 100 employee-respondent survey responses. Study findings: Jolo Municipal Government employee-respondents illustrate a gender gap. Employee-respondents have a positive perception of the Assessor's Office and its mandates, rating it agree in all three areas: Timeliness of Property Assessment, Accuracy of Property Valuation, and Customer Satisfaction. However, the study also shows that the length of service affects employee-respondents' perception of the Assessor's Office depending on their work experience, specifically those with under 10 years of service and those with 21-30 years, or vice versa; and the analysis of correlations among sub-categories under the extent of office mandate implementation shows significant correlation between office performance aspects. There are strong positive relationships between property assessment timeliness, valuation correctness, and client satisfaction. This study advises: Jolo Municipal Government may a gender study of its workforce and implement local government gender equality and diversity policy. Jolo Municipal Government may offer training, mentoring, or scholarships to employees with higher education or longer service to improve their skills and abilities. The Jolo Municipal Government may regularly survey and consult property owners and other stakeholders to improve assessment services and processes. Mixed methods study may examine how the Assessor's Office requirements affect the Jolo Municipal Government's economic, social, and environmental consequences from property owners and other stakeholders.
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15

Martín Pérez, José Manuel. "LA REINDIANIZACIÓN DEL GOBIERNO MUNICIPAL EN HUIXTÁN: CAMBIOS, PERSISTENCIAS Y RESISTENCIAS EN UN MUNICIPIO DE LOS ALTOS DE CHIAPAS." Revista Pueblos y fronteras digital 9, no. 17 (June 1, 2014): 3. http://dx.doi.org/10.22201/cimsur.18704115e.2014.17.59.

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En este texto se da cuenta de la constante configuración y reconfiguración del gobierno municipal de Huixtán, Chiapas. Para tal explicación, considero necesario partir de distintos momentos, con base en su contexto más amplio, en los que es posible observar tales cambios. Así, como parte de un ciclo no evolucionista, tomé aquellos que incluyeran procesos de reindianización, desindianización y una nueva reindianización del gobierno municipal huixteco. Esto último, acontecido en la coyuntura zapatista, después de 1994, donde se enfatiza la renovación de los vínculos entre las autoridades municipales y los ancianos principales, así como en la revitalización del sentido religioso de ciertas prácticas en el ejercicio del gobierno municipal. Prácticas y relaciones que son características de los gobiernos indígenas de los Altos de Chiapas. RE-INDIGENIZATION OF THE MUNICIPAL GOVERNMENT IN HUIXTAN: CHANGE, PERSISTENCE AND RESISTENCE IN A CHIAPANECAN MUNICIPALITY IN LOS ALTOS DE CHIAPAS This text narrates the constant configuration and reconfiguration of the municipal government of Huixtan, Chiapas. For this explanation, it is necessary to use different chronological moments as a point of departure. This broader context allows the changes to be observed. As part of a non-linear cycle, moments including re-indigenization, de-in-digenization and a new re-indigenization processes of the municipal government of Huixtan were selected for study. The re-indigenization process occurring after 1994, during the Zapatista juncture, emphasizes the renewal of the bond between municipal authorities and the main elders, as well as the revitalization of religious meaning in certain practices during the exercise of municipal government. Both these practices and the aforementioned relationships characterize indigenous governments of los Altos de Chiapas
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Norlaila Abdullah Chik, Ahmad Zubir Ibrahim, Nur’Jila Mohammad, Siti Syuhadah Mohamad, and Zuriana Zahrin. "CONTRIBUTION OF INFORMAL STREET VENDORS TO LOCAL GOVERNMENT REVENUE DURING POST-COVID 19 PANDEMIC." Journal of Governance and Development (JGD) 19, no. 2 (January 11, 2024): 219–37. http://dx.doi.org/10.32890/jgd2023.19.2.6.

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This paper discusses the contribution of informal street vendors to local government revenue generation during the COVID-19 pandemic. Informal street vendors usually develop businesses to sell something and earn an income. They not only generate their income but also generate revenue for the local government. The main objective of local governments is to maintain and improve their efficiency. Therefore, this study aims to understand how informal street vendors contribute to the revenue of Kubang Pasu municipal in the short term, especially after the COVID-19 pandemic. The study covers 50 street vendors in Kubang Pasu. The results of the study show that there are only two (2) independent variables that affect the dependent variable. First, the relationship between affordable licenses and Kubang Pasu Municipal’s revenue shows a positive (0.301) and significant (0.019) relationship at a 0.050 level of significance, which means that the more affordable licenses issued, the higher the Kubang Pasu municipal revenue. Second, the relationship between the current post-pandemic business situation and Kubang Pasu municipal’s revenue shows a positive (0.541) and significant (0.058) relationship at the 0.10 level of significance, which means that the more accessible the business situation is in the post-pandemic period, the higher Kubang Pasu Municipal’s revenue will be. The newly developed revenue source will secure local government revenues in the long term and avoid budget deficits. Kubang Pasu Municipal needs to create new revenue sources, as they are still among the local governments with low revenue sources compared to local governments in other states.
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Kubás, Jozef, Viktor Šoltés, and Zuzana Štofková. "THE OPTIMIZATION OF PUBLIC ADMINISTRATION ACTIVITIES OF A MUNICIPAL POLICE." CBU International Conference Proceedings 6 (September 25, 2018): 266–70. http://dx.doi.org/10.12955/cbup.v6.1167.

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Public administration in Slovakia is organized on three levels, one of which is self-government. A local self-administration is defined as a territorial self-government, which is lower on the hierarchy than a regional government. In the Republics of Slovak and Czech, local self-government consists of municipals of privileged entities or incorporations that are attempting to achieve the most secure environment for their citizens. Obtaining this status is possible with a sufficient local budget to form and use services of municipal police. The municipal police force is a disciplinary unit within an area of its territory. In study is the possibility of improving the municipal police of the Slovak Republic. To identify limitations, the Slovak municipal police force is compared with that of another nation exercising activities under similar conditions. For this purpose, the municipal police force of the Czech Republic is compared with that of the Slovak Republic using various indicators. The results show several weaknesses of the municipal police force of Slovak Republic and recommendations are provided to improve its effectiveness.
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18

León-Moreta, Agustín. "Functional responsibilities of municipal government: Metropolitan disparities and instruments of intergovernmental management." Urban Studies 56, no. 12 (October 31, 2018): 2585–607. http://dx.doi.org/10.1177/0042098018794612.

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This paper examines the functional responsibilities of municipal government, in the context of intergovernmental interactions in metropolitan areas of the USA. It presents an operationalisation of the functional responsibilities of municipal government: measures of size and breadth of those responsibilities assess the reliability of the findings across those related measurements. Alternative explanations are tested for differences in the functional responsibilities of municipal government in metropolitan (metro) areas. The central finding is that the functional responsibilities of municipal government vary widely; additional findings are that regional and intergovernmental contexts shape those responsibilities, based on a pooled time-series analysis of municipal governments. The paper reports census-normalised data that can be utilised for research extensions. Although its primary contribution is to research on functional responsibilities of municipal government, the paper also proposes a local public economies approach to identify factors influencing the breadth of those responsibilities in metropolitan areas.
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Henke, Trent S., and John J. Maher. "Government Reporting Timeliness and Municipal Credit Market Implications." Journal of Governmental & Nonprofit Accounting 5, no. 1 (September 1, 2016): 1–24. http://dx.doi.org/10.2308/ogna-51601.

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ABSTRACT Municipal governments are often very slow in producing and disclosing financial statements, with the average time for filing compulsory statements taking over twice as long as the SEC-mandated time for publicly traded corporations. There are typically no governmental rules or explicit penalties connected with extended financial reporting. We propose this delay in reporting is likely to have negative capital market effects for the municipality and we investigate the credit market consequences of delayed reporting. Our empirical results are consistent with delayed reporting resulting in lower bond ratings for municipalities indicating a negative interpretation by bond rating analysts. Furthermore, we also find a higher yield for the government's bonds consistent with bond market investors also viewing this delay as a negative signal with respect to the particular government entity. Our results add to the literature on government reporting as well as the literature regarding the determinants of government bond pricing. JEL Classifications: G12; G18; H11; H74; H83. Data Availability: Data are available from sources identified in the article.
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20

Ardielli, Eva. "Public Administration Transparency in E-government at Local Level of Czech Government." International Journal of Management Science and Business Administration 2, no. 8 (2015): 24–33. http://dx.doi.org/10.18775/ijmsba.1849-5664-5419.2014.28.1003.

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Transparency is currently required as an essential element of public administration functioning. It supports quality, effectiveness and economy of administration both at the central and the local level of government. Transparency is currently also supported by modernization trends in public administration utilizing an implementation of information technologies and open access to information. The key role in the modernization efforts of public administration plays worldwide e-government. It is the effective tool to transform the public administration and public services towards greater transparency, information availability and participation in decision-making process. The submitted paper is focused on the analysis of transparency principle application on the local level of government in the Czech Republic. It is based on the evaluation of transparency in local decision-making, information availability and participation possibility. The availability of selected information was analyzed on selected local municipal websites in the Moravian-Silesian region in the year 2014. The target is the assessing of information disclosure on official municipal websites, especially offering and availability evaluation of selected information and the evaluation of the rate of information availability on monitored municipal websites.
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Trellová, Lívia. "DYSFUNCTIONALITY OF MUNICIPAL SELF-GOVERNMENT BODIES." Central European Papers 11, no. 1 (July 1, 2023): 21–33. http://dx.doi.org/10.25142/cep.2023.004.

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22

Mawardi, Imron, Tika Widiastuti, and Muhammad Ubaidillah Al Mustofa. "Constraints and strategies for municipal Sukuk issuance in Indonesia." Journal of Islamic Accounting and Business Research 13, no. 3 (December 16, 2021): 464–85. http://dx.doi.org/10.1108/jiabr-03-2021-0082.

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Purpose This study aims to examine the constraints in the issuance of municipal Sukuk in Indonesia and proposed potential solutions and strategies to support its implementation. Design/methodology/approach This study used the analytic network process (ANP) method with four groups of relevant respondents that comprised representatives from the local government, universities (academicians), experts (practitioners) and regulators. Findings Four elements support municipal Sukuk issuance: issuer (regional government or municipality), investor, market and infrastructure. The element with the highest score was the lack of commitment from the regional government in issuing municipal sukuk due to leadership change that occurs every five years. Thus, specific regulations that strengthen and regulate municipal Sukuk issuance and the support from the central government are the priority solutions and strategies that should be undertaken to encourage regional governments in issuing municipal Sukuk. Practical implications The establishment of specific regulations by the central government that support and strengthen municipal Sukuk issuance is necessary to promote successful implementation. Supports from the central government include tax incentives, accessible licensing processes and bureaucracy aids. Originality/value This study extended the literature by examining problems, solutions and strategies for municipal Sukuk issuance in terms of four aspects: the issuer (municipal government), investors, markets and infrastructure. The multiple aspect analyses provided a broader understanding of the lack of municipal Sukuk issuance in Indonesia.
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Rivenbark, William, and Janet Kelly. "Performance Budgeting in Municipal Government." Public Performance & Management Review 30, no. 1 (September 1, 2006): 35–46. http://dx.doi.org/10.2753/pmr1530-9576300102.

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Batlle-Montserrat, Joan, Josep Blat, and Ernest Abadal. "Benchmarking Municipal E-Government Services." International Journal of Electronic Government Research 10, no. 4 (October 2014): 57–75. http://dx.doi.org/10.4018/ijegr.2014100103.

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Local governments play an important role as the main contact point for citizens and deliver many more and varied services than any other public administration. Nevertheless, the field of local e-government services (or local e-administration) lacks benchmarking methodologies and rigorous surveys. Existing e-government benchmarks mostly address the national level and do not cater for this wealth of locally provided e-services. Cities are also very diverse, but research shows that European cities share an important number of common services, making benchmarking look feasible. The paper proposes a benchmarking methodology to fill this gap, facing the complexity of this multiplicity and variety. It starts by a bottom-up hierarchical catalogue of services created through participation of the cities. The benchmarking goes beyond service provision, so far measured through maturity, and analyses acceptance by users. The paper discusses the parameters introduced and how to measure them. The paper addresses the issue of the presentation of the results, which is important to help city managers to improve the service provision, its quality and acceptance. The methodology was applied in a pilot study of 15 quite diverse medium and large European cities, and its results are presented within the context of validating the methodology introduced.
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Kancik-Kołtun, Ewelina. "Party municipal government: case study." Zeszyty Naukowe Uniwersytetu Szczecińskiego. Acta Politica 44 (2018): 53–63. http://dx.doi.org/10.18276/ap.2018.44-05.

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Prokopovic, Tijana, Maja Mladenovic, and Milos Mihajlovic. "Municipal bonds by local government." Ekonomika 62, no. 4 (2016): 175–82. http://dx.doi.org/10.5937/ekonomika1604175p.

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Martell, Christine R. "Municipal Government Accountability in Brazil." International Journal of Public Administration 30, no. 12-14 (November 9, 2007): 1591–619. http://dx.doi.org/10.1080/01900690701331495.

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Smith, Ann Crowley, and Delbert A. Taebel. "Administrative innovation in municipal government." International Journal of Public Administration 7, no. 2 (January 1985): 149–77. http://dx.doi.org/10.1080/01900698508524487.

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29

Snow, Neal M., and Jacqueline L. Reck. "Developing a Government Reporting Taxonomy." Journal of Information Systems 30, no. 2 (January 1, 2016): 49–81. http://dx.doi.org/10.2308/isys-51373.

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ABSTRACT The municipal bond market is a $3.7 trillion market with approximately 75 percent of the market held by private investors (SEC 2012). Municipal bondholders and potential buyers do not have the same level of information as those investors choosing to invest in public companies. This inequity is, in part, the result of poor data accessibility. Frequently the data provided are in a format that does not allow easy comparison across governments or over time. To increase comparability and consistency in government reporting we build a government financial reporting taxonomy using the empirical approach. The completed taxonomy has 194 terms that cover financial statements filed by municipalities. Expert analysts and preparers in government reporting reviewed the completed taxonomy. This study has implications for the municipal reporting market and those entities that regulate them by providing a validated municipal government financial reporting taxonomy.
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Xie, Mingyan. "The Influence of Implicit Guarantee on the Yield Spread of China’s Quasi-municipal Bond." Highlights in Business, Economics and Management 10 (May 9, 2023): 57–64. http://dx.doi.org/10.54097/hbem.v10i.7931.

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Local government debts are an important part of the bond market. This paper mainly investigates the risk that the implicit guarantee brings to the market of quasi-municipal bonds. The implicit guarantee comes from local government financing vehicles (LGFVs), which are the finance entities for the local government, issue quasi-municipal bonds. Because people are potentially thought these bonds are guaranteed by the local government, the funding cost of quasi-municipal bonds is lower than other bonds. However, some local government's ability to pay back the investors' money is weak which causes some high-rated quasi-municipal bonds to default and triggers many defaults, which, along with the local government's mounting debt, may make investors more concerned about its capacity to repay the loan in the event of default. Therefore, China's central government then issues some policies to reduce the effectiveness of implicit government guarantees, trying to make the quasi-municipal bonds turn to become more marketize and contain less guarantee. In this paper, the author initially tries to demonstrate that the implicit guarantee reduces the yield spread of quasi-municipal bonds. Then, the author argues that the issue of relevant policies lessens the implicit guarantee and increases the marketability of quasi-municipal corporate bonds. Lastly, the author tries to show that different administrative levels of LGFVs will affect the yield spread of the bond.
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Handoyo, Sofik, Syaiful Anas, and Ivan Yudianto. "Analysis of the Financial Condition West Java Provincial Government, Indonesia." JKAP (Jurnal Kebijakan dan Administrasi Publik) 23, no. 1 (May 29, 2019): 33. http://dx.doi.org/10.22146/jkap.37046.

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The purpose of the study is to assess the financial condition of 18 districts and 9 municipals in West Java Province. Assessing the financial condition was based on a 10 (ten) point financial ratio model developed by Kenneth Brown. Data on financial ratios for the 2013-2016 period was obtained from audited financial reports published by the west java provincial supreme auditor. Analysis of financial ratios was based on descriptive statistics and conducting Independent t-Test analysis. Research results showed that both district and municipal governments in West Java Province have a good financial condition. However, the performance of financial condition score for district governments shows a downward trend. In general, there is significant difference in the financial condition of district governments and municipal governments. In general, municipal governments showed better financial condition than district governments.
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32

Berntsen, Maxine. "The Neglected Municipal School." Contemporary Education Dialogue 16, no. 2 (July 2019): 266–73. http://dx.doi.org/10.1177/0973184919851966.

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In state and central governments, there is a widespread perception that it is the rural areas that are in the greatest need of government assistance. By the same token, it is assumed that the educational problems are more urgent in rural areas. In this understanding, the taluka town is willy-nilly classified as urban, and little attention is given to the fact that as far as government-run primary education goes, the town is worse off than the village (and undoubtedly than the large city). In order to discuss this further, I will narrate a couple of stories. These go back to the very beginning of our work, before we had started Kamala Nimbkar Balbhavan or developed our approach to teaching early literacy.
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33

Govender, Krishna Kistan, and Thabo Ramodula. "A Review of The Evolution of The Local Government System In South Africa: Towards Developmental Local Government." Journal of Public Value and Administrative Insight 3, no. 3 (November 2, 2020): 50–65. http://dx.doi.org/10.31580/jpvai.v3i3.1486.

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South Africa can be referred to as a thriving democracy with explicit separation of powers between the legislative (national and provincial parliaments, including municipal councils), executive (national and provincial cabinets, including municipal councils), and judicial authorities. Its governance landscape has been transformed into three distinctive spheres of government with national, provincial and local governments executing their respective constitutional mandates in the spirit of cooperative governance; independent yet interrelated. This paper attempts to capture an overview of the third tier of governance in South Africa, namely municipal local government, with a focus on the agenda of developmental local government.
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34

Zhou, Jing Kun. "Research on Strategy-Oriented Management of Environment Performance of County and Municipal Party and Government Leaders." Advanced Materials Research 306-307 (August 2011): 1613–18. http://dx.doi.org/10.4028/www.scientific.net/amr.306-307.1613.

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This paper provides a model of strategy-oriented management of environment performance of Party and government leaders at the county and municipal levels, framworked by culture, procedure and basic guarantee system together for management of environment performance of Party and government leaders at the county and municipal levels; it emphatically narrates the strategy-oriented management procedure of environment performance of Party and government leaders at the county and municipal levels, composed of seven stages: the making of environmental protection strategies of county and municipal governments, the formulating of key performance indicators and plans of environmental protection and plans of Party and government leaders at the county and municipal levels, implementation and evaluation of performance, feedback and application of performance evaluation results; besides, it also analyzes differences between the strategy-oriented performance management and the traditional performance management.
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35

Cabaleiro, Roberto, and Enrique Buch. "Gender diversity in municipal governmental bodies and budgetary solvency." Revista de Contabilidad 26, no. 2 (July 1, 2023): 315–29. http://dx.doi.org/10.6018/rcsar.483041.

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Diverse research has analysed the effects of gender in government on public budgetary outcomes using the gender bias approach – gender trait –; however, studies evaluating the gender effects of municipal governments on budgetary solvency using a gender balance approach – gender diversity – are scarce. Our objective was to determine whether gender diversity in Spanish municipal governments affects institutional budgetary solvency, taking into account that the mayor’s gender and the ideology of the government could impede visualizing the effects of diversity because they create heterogeneity. Using both static and dynamic panel data models on a sample of Spanish municipalities with more than 20,000 inhabitants, we found that gender diversity has a positive effect on budgetary solvency when the municipality has a male mayor. However, the effect of gender diversity is negative if the mayor is a woman, which could be explained by the different arguments provided by social identity or social categorization theories. Diversas investigaciones han analizado los efectos del género en el gobierno sobre los resultados presupuestarios públicos utilizando el enfoque de sesgo de género – rasgo de género –; sin embargo, los estudios que evalúan los efectos del género de los gobiernos municipales sobre la solvencia presupuestaria usando un enfoque de equilibrio de género – diversidad de género – son escasos. Nuestro objetivo es conocer si la diversidad de género en los gobiernos municipales españoles afecta a la solvencia presupuestaria institucional, teniendo en cuenta que el género del alcalde y la ideología del gobierno podrían impedir visualizar los efectos de la diversidad, porque generan heterogeneidad. Utilizando tanto un modelo estático como uno dinámico de datos de panel en una muestra de municipios españoles de más de 20.000 habitantes, nuestro principal hallazgo es que la diversidad de género tiene un efecto positivo en la solvencia presupuestaria cuando el municipio tiene un alcalde. Sin embargo, el efecto de la diversidad de género tiene un impacto negativo si el gobierno municipal está encabezado por una alcaldesa, lo que podría encontrar su explicación en diferentes argumentos aportados por las teorías de la identidad social o de la categorización social.
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36

Kokhanovskaya, Indira. "Theoretical issues of local government in modern conditions." Upravlenie 7, no. 1 (May 7, 2019): 13–18. http://dx.doi.org/10.26425/2309-3633-2019-1-13-18.

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The theoretical issues of organizing the activities of local governments as a key element of municipal government have been considered. Currently, the relevance of studying the management of municipalities is increasing. This is due to economic, political reasons and processes, occurring in the municipalities. Municipal management is a key element of the public administration system, at the core of the organization of management at the local management level is the satisfaction of needs, as well as the realization of the public interests of the local population. The legislator has clearly defined the scope, authority and responsibility for local governments. At the same time, the main areas of activity of municipal authorities include the organization and subordination of the activities of enterprises, organizations and institutions of municipal and other forms of ownership, located in the territory of the municipal entity, arising on the basis of satisfaction of the public interests of citizens. It is the local authorities, that ensure the organization and implementation of local government with the independent participation of social structures and their individual elements, when solving issues of local importance. The highest value of local government is the recognition of the rights of man and citizen. A citizen acts as an independent entity, which forms the management at the municipal level. Municipal government is the basis of the democratic system of the state and an indispensable condition for the progressive development of modern society; has its own essence, political property, which determines its content, value and purpose; the basis of the essence is power and its implementation. In the process of implementing the activities of officials or executive bodies in order to develop the most effective option of municipal government, in practice, certain methods and techniques of activity in this area are used.
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Xie, Fusheng, and Lei Hang. "A Game-Theory-Based Interaction Mechanism between Central and Local Governments on Financing Model Selection in China." Sustainability 14, no. 16 (August 9, 2022): 9821. http://dx.doi.org/10.3390/su14169821.

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Local financing platforms and (public–private partnerships) PPPs have received extensive attention, but there are few studies on the interaction mechanism of financing model selection. This paper presents a game-theory-based interaction mechanism of local financing platforms and a PPP model based on the government heterogeneity objective function. The study results found that the central government’s tolerance of local governments participating directly in municipal projects with financing platforms or PPP models mainly depends on land price premiums. When the premium is small, the collusion between local governments and financing platforms does not violate the objectives of the central government. Then, local and central governments prefer financing platforms to participate directly in municipal projects. In contrast, the local government prefers the financing platform model when the premium is significant. The central government no longer tolerates the financing platform model and prefers to complete municipal projects with the PPP model. This study believes that promoting the PPP model is a critical way to moderately resolve the debt risk of local government financing platforms and reduce the financial pressure on local governments.
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38

Reddy, Dr P. Raji. "ANALYSIS OF MUNICIPAL FINANCES OF WARANGAL MUNICIPAL CORPORATION." International Journal of Research in Commerce and Management Studies 05, no. 01 (2023): 104–14. http://dx.doi.org/10.38193/ijrcms.2023.5106.

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This paper analyses the pattern of total income and total expenditure of Greater Warangal Municipal corporation during the period from 2015-16 to 2021-22 in terms of trends in the composition of capital receipt, revenue receipt, capital expenditure, revenue Expenditure, and allocation pattern as between different sectors, proportions of the plan and no plan expenditure and select performance indicators such as Gross surplus/Deficit or net surplus/Deficit of corporation. The results show that GWMC is faring better in terms of Gross surplus/Deficit and net surplus/deficit in all years. The major sources of capital receipts are state government grants and Central government grants while major sources of revenue receipts are tax revenues, non-tax revenues, deposits, and others. Budget estimates are shown not stable from year to year due to changes in the development schemes and central government contribution to the development of Warangal as a smart city.
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39

Ohashi, Hiroaki, Nicholas A. Phelps, and John Tomaney. "Between Decentralization and Recentralization: Conflicts in Intramunicipal and Intermunicipal Governance in Tokyo’s Shrinking Suburbs." Urban Planning 7, no. 3 (July 29, 2022): 98–114. http://dx.doi.org/10.17645/up.v7i3.5268.

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<p>The suburbs of Tokyo Metropolis are experiencing path-dependent, multifaceted shrinkage in socio-demographic, economic, and political and administrative (including fiscal) dimensions. The following two contradictory processes taking place in the opposite direction are at work, namely: the political and administrative decentralization of authority and responsibility (although without much fiscal devolution), and the socio-demographic, economic, and fiscal recentralization of workplaces, residences, and municipal finance. As Tokyo’s suburbs confront these contradictory processes of decentralization and recentralization, they fall into the gap between, on the one hand, policies that prioritize the internationally competitive metropolitan center by the Tokyo Metropolitan Government and, on the other hand, policies that address the growing problems of lagging provinces by the Government of Japan. These phenomena are affecting radical, but barely visible, changes in public affairs of municipal governments on the lowest tier. We thus examine the emerging modalities of intra- and inter-municipal affairs in Tokyo’s shrinking post-suburbs. First, we explore the intra-municipal upheavals, incorporating instabilities and disarrays, of ideas and practices inside a municipal government. Next, we investigate the inter-municipal upheavals that involve oscillations between unification and fragmentation among municipal governments. These interrelated intra- and inter-municipal upheavals hinder the consistency and timeliness of planning and decision-making in the local arena. In conclusion, we emphasize the importance of taming these upheavals and creating integrated governance systems by exploiting the emerging sense of the increasingly intertwined future among municipal governments. This is vital to strengthen local solidarity and promote inter-municipal collaborations at scales that can ensure metropolitan and suburban sustainability.</p>
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Zura Gamtenadze, Zura Gamtenadze. "Municipal Strategic Development via Partnership Relations." Economics 105, no. 09-10 (November 24, 2022): 65–73. http://dx.doi.org/10.36962/ecs105/9-10/2022-65.

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Local economic development includes many methods, approaches and strategies. The most frequently used policies applied by local governments are tax incentives and infrastructure projects. In recent years, an approach based on partnership relations between municipalities/cities has gained ground. This includes the exchange of experience and results of any direction, which will make the strategic development of local self-government more effective. This paper examines the importance of partnership relations between municipalities and the partnership of Georgian municipalities with other municipalities. Keywords: Regions of Georgia, Strategic Management, Partnership, Local Government.
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41

Díaz Páez, Deysy, Dianelys Álvarez Díaz, Cirilo Solano Hernández, José Ramón Cabrera Miranda, and Sara Mesa Sotolongo. "Government management based on knowledge, science, technology and innovation." Journal of Scientific Metrics and Evaluation 1, no. I (December 3, 2023): 82–107. http://dx.doi.org/10.69821/josme.v1ii.6.

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El municipio de Los Palacios ha enfrentado desafíos significativos en términos de desarrollo económico y gestión de recursos, lo cual ha exigido una revisión profunda de su enfoque hacia la autonomía municipal y la sostenibilidad. En respuesta a estos desafíos, el objetivo de este artículo es analizar cómo la implementación de una gestión basada en la ciencia y la innovación puede transformar la gestión pública local y promover el desarrollo sostenible. Para ello, se adoptó una metodología cualitativa que incluye el análisis de documentos y estudios de caso específicos dentro del municipio. Los resultados indican que la adopción de prácticas innovadoras y el fortalecimiento de la cultura organizacional han mejorado significativamente la eficiencia de los procesos municipales y la calidad de vida de los ciudadanos. La conclusión más relevante es que una gestión pública local efectiva, apoyada en la ciencia y la innovación, no solo optimiza recursos, sino que también fomenta una mayor participación ciudadana y una planificación estratégica más efectiva, elementos clave para el desarrollo local sostenible.
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42

Dick-Sagoe, Christopher, Ernest Ngeh Tingum, and Peter Asare-Nuamah. "Flypaper effects of Central Transfers on the spending behaviour of Ghana’s central region local governments: Does status matter?" Masyarakat, Kebudayaan dan Politik 35, no. 3 (August 22, 2022): 297–309. http://dx.doi.org/10.20473/mkp.v35i32022.297-309.

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Fiscal system incentivises local government officials to depend on central government’s transfers to fund their budgets. This paper examines whether district and municipal status local government officials exhibit the same spending behaviour when presented with central government’s transfers. The paper uses the panel data model to estimate the flypaper effect on district and municipal status local governments in the Central Region of Ghana from 2008 to 2015. The result shows differences in spending behaviour between district and municipal status local governments, where the flypaper effect is more pronounced on municipal status local governments (52.6%) than district status local governments (44.8%). Though municipal local governments are financially better in raising own-source revenues compared to the district local governments, the design of the fiscal system tends to make municipal local governments more reliant on central transfers than on expenditure of own-source revenues. This reduces interest in raising own-source revenue and its expenditure, a situation which has an adverse long-term impact on decentralisation in terms of citizen empowerment and participation. The study recommends an optimal level of central transfers which will serve the purpose of correcting vertical and horizontal imbalances, as in theory, and at the same time promote the ideals of decentralisation (citizen empowerment and participation).
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43

De Visser, Jaap, and Xavia Siyabonga Poswa. "Municipal Law Making under SPLUMA: A Survey of Fifteen "First Generation" Municipal Planning By-Laws." Potchefstroom Electronic Law Journal 22 (March 18, 2019): 1–28. http://dx.doi.org/10.17159/1727-3781/2019/v22i0a4658.

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The legal framework for spatial planning and land use management changed with the introduction of the new Spatial Planning and Land Use Management Act 16 of 2013 (SPLUMA). SPLUMA facilitates the shift of power over critical areas of land use management from provincial governments to local governments, which results from the Constitution allocating "municipal planning" to municipalities. With this comes a responsibility for municipalities to adopt municipal planning by-laws. This article focuses on four of the many challenges SPLUMA needed to address namely (1) the division of responsibilities between national, provincial and local government, (2) the interrelationship between plans and rights, (3) planning and informality and (4) making government cohere. The article introduces these four challenges and examines how SPLUMA seeks to address them. In particular, it conducts a preliminary assessment of fifteen "first generation" municipal planning by-laws to assess how they address the four themes in SPLUMA.
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44

Booth, Douglas E. "Municipal Socialism and City Government Reform." Journal of Urban History 12, no. 1 (November 1985): 51–74. http://dx.doi.org/10.1177/009614428501200103.

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45

Jones, Janet R., Amy Foshee Holmes, Mary Fischer, and Brooklyn Cole. "Financial information transfer in municipal government." Journal of Public Budgeting, Accounting & Financial Management 31, no. 2 (June 3, 2019): 197–217. http://dx.doi.org/10.1108/jpbafm-07-2018-0064.

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Purpose The purpose of this paper is to investigate how trust, honesty and transparency impact the willingness and timeliness of communicating financial information between Government Finance Officers (GFOs) and members of the municipal boards they serve. Design/methodology/approach Survey data was collected from professionals who work with municipalities to ensure government resources are properly managed. Nonparametric local-linear regression was used to analyze the data. Findings Evidence suggests that trust in the board, GFO preference for honesty and greater transparency of the municipality influence the timeliness of communication. There is evidence that when the GFO and board members have a working relationship built on trust and the GFO has a preference for honesty, the GFO is more willing to share positive information with the board. In addition, there is evidence that with greater transparency and trust in the board, there is a reduction in the time of sharing positive information in situations where there is little discretion in disclosing and less willingness to share information. Research limitations/implications A principal limitation of this study is the small sample size. In addition, the study was conducted using only participants from the pool of members of the Government Finance Officers Association of Texas. As an exploratory study, the survey included a minimal number of questions to gather data from actual GFOs and included only six possible scenarios. The time constraint resulted in a reduced number of questions related to the models used. Other limitations include the potential of missing variables, factors or perceptions related to scenarios not presented in the survey instrument. Practical implications The findings suggest that with greater transparency, there is less time between the event and the GFO communication to the board providing the opportunity to improve the effectiveness of the decision-making process. Originality/value This study is the first to explore the effects of increased transparency on the level of communication between the GFO and the board.
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46

Evans-Cowley, Jennifer. "The Accessibility of Municipal Government Websites." Journal of E-Government 2, no. 2 (April 28, 2006): 75–90. http://dx.doi.org/10.1300/j399v02n02_05.

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47

Roberts, Gary E. "Developmental Performance Appraisal in Municipal Government." Review of Public Personnel Administration 15, no. 3 (July 1995): 17–43. http://dx.doi.org/10.1177/0734371x9501500303.

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48

Huckins, Larrye. "Capital Labor Substitution in Municipal Government." Public Finance Quarterly 17, no. 4 (October 1989): 357–74. http://dx.doi.org/10.1177/109114218901700401.

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49

Rivenbark, William C., and Janet M. Kelly. "Management Innovation in Smaller Municipal Government." State and Local Government Review 35, no. 3 (September 2003): 196–205. http://dx.doi.org/10.1177/0160323x0303500305.

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50

Yousir, Naeem Th. "E-Government for Modern Municipal Corporation." International Journal of Database Theory and Application 9, no. 4 (April 30, 2016): 231–38. http://dx.doi.org/10.14257/ijdta.2016.9.4.21.

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