Journal for the History of Public Administration / Zeitschrift für Verwaltungsgeschichte
Cross-border employees and self-employed workers are confronted with the regulations of at least two states when it comes to taxation and social security. Without delving into the specifics of national regulations, this article examines the applicable rules concerning the levy of taxes and social security contributions in the context of cross-border employment. Regulations aimed at avoiding double taxation are different from those aimed at avoiding the double payment of social security contributions. Because social security in the Member States can be financed in different ways, the levying of so-called economic double taxation is possible. This is true in particular where states use a large part of the tax revenues to finance their social security system. Cross-border workers that are required to pay taxes in these states and also pay social security contributions in another state can feel that they are paying double social security contributions. This contributes to a sense of injustice and is undesirable. The conclusion is that possible double economic contributions must be studied in a broader European context. First, the problem must be identified and then solutions formulated in order to prevent double levying.
Jacek Czaputowicz and Marcin Kleinowski
The Treaty of Lisbon introduced a new system of weighted votes in the Council, which radically departs from the principles on which the distribution of votes between the Member States of the EU was based for more than half a century. At the same time, the system of double majority is fundamentally different from the assumptions on which voting systems in federal states are based, including in the Bundesrat. Systems used in federal states are usually based on a compromise between the equality of states, and the equality of citizens. Consequently, in the Nice system, smaller Member States in the EU had relatively greater power compared to their populations than smaller federal units in the German Bundesrat. The results presented in this paper indicate that the Lisbon system of voting in the Council differs significantly from voting systems in federal states.
Deinibiteim Monimah Harry
The study examined the value addition in the Nigeria’s export processing zones, comparing it with the experiences from Asian economies. Upon the recommendation of the United Nations Industrial Development Organization (UNIDO), Nigeria adopted the EPZ scheme via Decree No 63 of 1992 to accelerate industrialization through increasing manufacturing for exports, among others. The Calabar Free Trade Zone was established as the pioneer zone in the country. The objective of this research work is to determine the extent of Value Addition at the zones in Nigeria. As at 2008, 25 zones have registered with NEPZA, the regulatory authority in the country. Out of the 25 registered zones, 11are operational, 9 under construction and 5 merely declared. Four (4) zones, namely, Calabar, Oil and Gas and Snake Island Integrated Free Trade Zones and Alscon Export Processing zone, were systematically selected from the 11 operational zones for the study. Two hundred and ninety copies of questionnaire were administered on 290 respondents drawn from 54 firms and 4 zonal management boards. Out of the 290 copies of questionnaire 242 copies were properly filled and returned. The 242 copies of questionnaire returned served as the primary source of data, while textbooks, journals, fasimiles, etc served as the secondary sources of data. The paper argued that for EPZs to help in the industrialization of a nation value addition and production segmentation must be made central to the manufacturing/ production processes; because the higher the level of value addition the greater the impact/contribution of EPZs to socio-economic development. The study revealed that the level of value addition in the Nigerian zones is very low, only labour element of value addition is visible, technology and material elements were absent. Hence, the paper recommends that value addition should be made compulsory in the production processes at the zones and emphasis should be on the technology and material elements. This, it is believed would enhance backward linkages with the domestic economy.
Youcef J-T. Zidane, Bjørn Otto Elvenes, Knut F. Samset and Bassam A. Hussein
Ex-post evaluation is starting to be recognized in the Algerian different government institutions (e.g., ministries); and evaluation is becoming part of any program or project for two main reasons, justify the legitimacy of the programs and projects, and collect lessons learned for the next similar programs and projects. On the other hand, academicians believe that programs and projects can be improved by conducting proper evaluations and extracting lessons learned. Program/Project evaluation is comprehensive evaluation, which mainly applies to ex-post evaluation. This paper will look closer at an ex-post evaluation of an Algerian highway megaproject based on PESTOL model, this evaluation is already conducted in the period of 2014 – 2016. Considering ex-post evaluation of projects has many purposes and among them is linked to learning and knowledge sharing and transfer. In this regard, the paper describes very briefly the approach used to the post project evaluation. In addition, link it to learning and to other types of evaluations – i.e., ex-ante, monitoring, midterm, terminal evaluations, and using system-thinking approach, and proposes a framework for learning in projects by evaluations. This paper is based on qualitative case study approach.
Khukrit Silalaiy, Thanin Ratanaolarn and Malai Thaveesuk
The purpose of this research was to study the leaders’ characteristics, situation management, behaviors and roles affecting sustainable leadership development and examine the compatibility of the structural equation model regarding sustainable leadership for vocational education administrators, as developed from the empirical evidence and determined influence of each factor. The quantitative research utilized questionnaires, given to a sample of 404 vocational education principals and vice-principals, derived using a multistage sampling method from 413 vocational public schools in Thailand. To test the confirmatory factor analysis and structural equation model were conducted. This research findings suggest that the structural equation models for sustainable leadership development of vocational education administrators were in accordance with the empirical data. The leaders' characteristics factors had the weight of the maximum gross effects towards the sustainable leadership development. This study suggest that the sustainable leadership development for vocational education administrators can be carried out by developing leaders’ characteristics.
Deinibiteim Monimah Harry and Winston Madume
The study examined the nature of state intervention during economic and/or financial crisis, focusing on Nigeria and US. These two nations have embarked on various kinds of bailouts to stabilize their economies and move their nations on the path of economic recovery and growth. However, the bailout effort is more successful in the US than Nigeria. This is largely due to the approach adopted in these countries. Thus, the main objective of this paper is to ascertain the extent to which government invention has helped stabilize the Nigerian economy, when compared with the experience of the United States. The study revealed that in the US every state intervention/ bailout is approved by congress through legislation, therefore well-guided in its administration or execution, with specific time lines. On the other hand, in Nigeria bailouts are by “executive fiat”, as a result they suffer from poor execution. Hence, the paper concluded that state intervention/bailout in Nigeria has not been very successful because of the approach adopted by the government. The study recommended that subsequently, every bailout from the Nigerian government should be a product of an Act of Parliament, bailout schemes should have specific tools for measuring performance and be guided by specific lines, among others.
Kamil Ł. Ławniczak
The Council is a crucial intergovernmental institution of the European Union. However, the complex, opaque and consensual character of the decision-making process in the Council puts its legitimacy into question. Intergovernmentalist theory posits that it is sufficiently legitimised, indirectly, by the member state governments. Constructivist research, on the other hand, suggests that socialisation might disturb the relaying of positions from the national to the supranational level, as the former approach implies. This paper aims to explore these issues, in particular related to representation and consensus. It contains an analysis of material generated in in-depth interviews and concludes that more effort is invested into reaching a more inclusive compromise in the Council than one would expect if it were to decide by qualified majority. Socialisation is weakening the input legitimacy of decisions made in the Council, while at the same time enhancing their output legitimacy by favouring genuine consensus.
This article aimed to determine and analyze the implementation of innovation forms as well as the factors supporting and inhibiting the implementation of innovation in local government level. The research was conducted in three regions in South Sulawesi province: Bantaeng, East Luwu, and Makassar. The results of the research showed that the service innovation implemented in South Sulawesi was quite varied but has the same objective, i.e giving satisfactory service of business licenses for society. Bantaeng Regency Government implemented click innovation, changes employees’ behavior without illegal charges and license delivery to applicant's home. Similarly, the East Luwu Regency government intensively innovated the management and one-day issuance of business license. While the Makassar Municipal Government focused more on weekend service innovation, delivering and picking up license documents. Supporting factors for service innovation in the three regions were regulation and commitment of the local governments while the inhibiting factors of innovation implementation were the limited fund and incompetent personnel in service duties.
Simin Simin, Bambang Tri Harsanto, Slamet Rosyadi and Wahyuningrat Wahyuningrat
Local government law changes in Indonesia have brought a significant change in terms of authority management in particular kelurahan government as the lowest bureaucracy. Previously, some Kelurahans have the authority to manage and develop funds to improve the community welfare. However, they just recently conduct the administrative functions to implement some duties from the upper government level. This change negatively influences the performance level of Kelurahans. Using some kelurahans in Wonosobo Regency Central Java with a qualitative method, this research tries to explore what consequences may occur as the result of local governance law changes. The results suggest that there should be various efforts to strengthen the institutional capacity of Kelurahans instead of letting them have poor performance. This research provides the theoretical and practical knowledge on the semi autonomous model of lowest bureaucracy for strengthening institutional capacity. Implication of findings from this research is the lowest governmental institution needs to be empowered with more authorities and development budgets in order to improve their actions for the community welfare.