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A Real Or a Marginal Trend in Participatory Budgets in Local Governments

On In My City? Recommender Systems and Electronic Participatory Budgeting. Paper for 12th ACM Conference on Recommender Systems (RecSys ‘18), 2-7 Oct 2018, Vancouver, BC, Canada, ACM. Retrieved from http://oro.open.ac.uk/56175/ . Coleman, S., Brumler, J.G. (2009). The Internet and Democratic Citizenship: Theory, Practice and Policy . Cambridge: Cambridge University Press. Dolewka, Z. (2015). Budżet partycypacyjny w teorii i w praktyce. Prace Naukowe, 408, 64-72. Fayol, H. (1926). Administracja przemysłowa i ogólna oraz nauka o administracji

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Budget transparency innovation in the Czech local government

://www.ekf.vsb.cz/export/sites/ekf/rmfr/.content/galerie-dokumentu/2014/sbornik/Fasora.Ondrej.pdf Frýdek Místek (2017). Dodatek číslo 26 ke smlouvě číslo SWR/95/35 ze dne 22.2.1995 . [online]. [cit.2017-06-29]. Available from https://smlouvy.gov.cz/smlouva/893845 Grimmelikhuijsen, S. G., & Welch, E. W. (2012). Developing and testing a theoretical framework for computer-mediated transparency of local governments. Public administration review , 72(4), 562-571. Halachmi, A., & Greiling, D. (2013). Transparency, E-Government, and Accountability. Public Performance & Management Review , 36(4), 562-584. Heald

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Fiscal federalism and a separate budget for the euro area

main documents relate to the following: (i) further steps toward completing Europe’s Economic and Monetary Union [EC, 2017e], (ii) new budgetary instruments for a stable euro area within the union [EC, 2017f], (iii) a European Minister of Economy and Finance [EC, 2017g], and (iv) the establishment of the European Monetary Fund (EMF) [EC, 2017h]. The practical implementation of these proposals will not be an easy process, but finally it would be a fairly significant change compared to the role that the general budget of the EU has so far held. This budget has

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Openess and Transparency of Fiscal Reporting in Poland – Assessment and Recommendation

Abstract

The aim of the paper is to answer the question of whether fiscal reporting (more precisely, financial reporting of public finance sector entities (PFSE)) earnestly expressed the results of activities (information included is reliable, understandable and complete), and provide suggestions on how to increase openness and transparency in that field. First of all, the essence of openness and transparency of public finance is described. Then the international institutions involved in preparing and promoting international fiscal transparency standards and guidelines are indicated. Next are noted the most important reasons for limited openness and transparency of financial reporting of PFSE. In the end, actions are recommended to increase openness and transparency. Results are presented of theoretical studies on the basis of related literature, the reports by the Supreme Audit Office in Poland and the authors’ own experience connected with preparing formal opinion for two houses of Polish Parliament. Simple research methods are used such as descriptive analysis and also inferential and inductive thinking.

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Local Political Business Cycles and Administration Spending in Polish Local Governments

evidence at the municipal level. Public Choice, 148(4), 233-247. https://doi.org/10.1007/s11127-010-9654-1 28. Sedmihradská, L., Kubík, R., Haas, J. (2011). Political Business Cycle in Czech Municipalities. Prague Economic Papers , 2011(1), 59-70. https://doi.org/10.18267/j.pep.387 29. Seitz, H. (2000). Fiscal Policy, Deficits and Politics of Subnational Governments: The Case of the German Laender. Public Choice , 102(3–4), 183–218. https://doi.org/10.1023/A:1005000124300 30. Shapley, L., Shubik, M. (1954). A Method for Evaluating the

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Determinants of Public Indebtedness in European Union Countries

-Granados, C. (2012). Reassessing the Fiscal Mix for Successful Debt Reduction. Economic Policy, 27 (71), 365–406. Blundell, R., Bond, S. (1998). Initial Conditions and Moment Restrictions in Dynamic Panel Data Models. Journal of Econometrics, 87 , 115-143. Bohn, H. (1998). The Behavior of U.asseS. Public Debt and Deficits. The Quarterly Journal of Economics, 113 (3), 949–963. Bohn, H. (2007). Are Stationarity and Cointegration Restrictions Really Necessary for the Intertemporal Budget Constraint? Journal of Monetary Economics, 54, 1837

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Partial Fiscal Decentralization and Local Government Spending Policy

R eferences Asatryan, Z., Feld, L.P., Geys, B. (2015). Partial Fiscal Decentralization and Sub-National Government Fiscal Discipline: Empirical Evidence from OECD Countries. Public Choice, 163 (3–4), 307–320. Received from: https://doi.org/10.1007/s11127-015-0250-2 . Bach, S., Blöchliger, H., Wallau, D. (2009). The Spending Power of Sub-central Governments: a Pilot Study (OECD Network on Fiscal Relations Across Levels of Government). Retrieved from http://www.oecd.org/ctp/federalism/42783063.pdf . Barankay, I., Lockwood, B. (2007

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Consequences of Fiscal Adjustment and Public Finance Management. The Costs of Limiting the Fiscal Imbalance in Eurozone Countries

REFERENCES Greene, W. H., Econometric Analysis (seventh ed.). Upper Saddle River, NJ: Prentice Hall, New York University 2012. Alesina A., Perotti R., Tavares J., The Political Economy of Fiscal Adjustments, Brookings Papers on Economic Activity, 1:1998. Cangiano M., Lazare M.; Curristine T., Public Financial Management and Its Emerging Architecture, IMF, Washington 2013. Dell’Erba, Mattina, Roitman., Pressure or Prudence? Tales of Market Pressure and Fiscal Adjustment, IMF Working Paper WP/13/170, Washington 2013. Eisenkopf G

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Risks in the Investment Activity of Polish Regions

Management, vol. 19, no. 2 pp. 89-101. Jajuga K., Jajuga T., 1996, Inwestycje , PWN, Warszawa. Kamiński A., 2012, Finansowanie dłużne w jednostkach samorządu terytorialnego , Lex aWolters Kluwer business, Warszawa. Kata R., 2015, Ryzyko finansowe w kontekście zadłużenia jednostek samorządu terytorialnego w Polsce , Optimum. Studia Ekonomiczne, no. 4 (76) pp. 54-71. Knight F.H., 2005, Risk. Uncertainty and Profit , Cosimo Inc., New York. Komunikat Nr 6 Ministra Finansów z dnia 6 grudnia 2012 r. w sprawie szczegółowych wytycznych dla sektora

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Aggregating Fuzzy Binary Relations and Fuzzy Filters

R eferences [1] U. Bodenhofer, Representation and constructions of similarity based fuzzy ordering , Fuzzy Sets and Systems 137 (2003) 113–136. doi:10.1016/S0165-0114(02)00436-0 [2] T. Calvo, Gaspar Mayor, Radko Mesiar, Aggregation Operators (Physica-Verlag Heidelberg, 2002). doi:10.1007/978-3-7908-1787-4 [3] I. Chon, Fuzzy Partial Order Relations and Fuzzy Lattices , Korean J. Math. 17 (2009) 361–374. [4] B.A. Davey and H.A. Priestley, Introduction to lattices and order (Second Edition, Cambridge University Press, Cambridge, 2002

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