Academic literature on the topic 'Internal regulations of municipalities'
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Journal articles on the topic "Internal regulations of municipalities"
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Vučetić, Dejan. "Decentralisation of City Administration and Competences of Decentralised City Units." Hrvatska i komparativna javna uprava 16, no. 1 (March 9, 2016): 107–36. http://dx.doi.org/10.31297/hkju.16.1.4.
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A balanced city system, coordination, and cooperation between city units are necessary preconditions for effective governance, as well as for avoiding internal imbalances and underdevelopment. The first part the paper focuses on the legal position of inner city units in European cities (primarily those in Central Europe), with specific reference to the effectiveness of administration and democratic processes. The second part analyses city administration and competences of city units in Serbian cities, internally divided into city municipalities. Neither Serbian local government regulations nor legal theory have sufficiently defined the legal nature and position of city municipalities. The analysis focuses on the statutes regulating the internal organisation of six cities for the purpose of examining the administrative bodies and competences of city municipalities. These statutes do not regulate all the issues necessary for the successful operation of city municipalities; moreover, some municipalities exist only in statutes and not in reality.
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Ackermann, Christo. "The state of internal audit’s regulatory mandate." Risk Governance and Control: Financial Markets and Institutions 6, no. 3 (2016): 93–99. http://dx.doi.org/10.22495/rcgv6i3c2art12.
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The importance of an effective internal audit function in South African municipalities have been recognised insofar as internal audit functions are legally mandated to exist within municipalities. This also means that legally, internal audit has certain mandates which must be fulfilled in order to add value to management and audit committees, and ultimately, to the board of directors. Even though internal audit is sanctioned by this important legal mandate, evidence shows that internal audit does not always fulfil this mandate. This state of affairs has prompted a detailed review of the relevant laws and regulations governing the work of internal audit in South African municipalities in order to determine the extent to which key stakeholders find the regulatory work of internal audit useful in discharging their (stakeholders’) oversight responsibilities. Questionnaires were administered to audit committees. The results summarise the extent to which internal audit’s work assists audit committees in their oversight responsibilities as this ultimately affects the ability of audit committees to fulfil these responsibilities to the board of directors. The results indicate that audit committees are greatly dependent on internal audit as a provider of assurance on a variety of legally mandated variables. The results of this study can be used as a measure of best practice of the legally mandated duties performed by internal audit. It can also be used by other researchers in comparative studies and by practitioners to benchmark their work in order to better serve audit committees and ultimately, the board of directors.
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Raboshakga, Ngwako, and Oliver Fuo. "Appropriate Internal Appeal Mechanisms for Approval of Building Plans: Exploring the Gaps Left by the Constitutional Court." Potchefstroom Electronic Law Journal 23 (September 16, 2020): 1–32. http://dx.doi.org/10.17159/1727-3781/2020/v23i0a7938.
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This article explores the gaps left by the Constitutional Court's jurisprudence in relation to what the appropriate internal appeal mechanism should be at the level of municipalities for the approval of building plans. This follows the unanimous judgment of the Constitutional Court in City of Johannesburg Metropolitan Municipality v Chairman of the National Building Regulations Review Board 2018 5 SA 1 (CC) in which the Court found section 9 of the National Building Regulations and Building Standards Act 103 of 1977 (NBR Act), subjecting municipal building decisions to appeal by a "Review Board" appointed by the Minister of Trade and Industry, to be inconsistent with the original constitutional powers of municipalities over planning and building regulations. We argue that although the ground for holding section 9 of the NBR Act unconstitutional is already deeply entrenched in the Court's planning jurisprudence, the judgment has left a whopping gap on where prospective/future appeals can be lodged and the nature of such an appeal mechanism, where municipal officials disapprove building plans in terms of section 7 of the NBR Act. It is submitted that the invalidation of section 9 by the Court has completely left it up to each individual municipality to decide on whether and how an internal appeal for the approval of building plans is to be pursued. After exploring the options available in terms of other local government legislation, we argue that the most appropriate way to close the gap left by the Court is for Parliament to enact an amendment to the NBR Act providing for an internal appeal mechanism that allows for a measure of coherence and uniformity across municipalities, and yet respects the autonomy of local government.
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Nogueira, Sónia Paula da Silva, and Susana Margarida Faustino Jorge. "The perceived usefulness of financial information for decision making in Portuguese municipalities." Journal of Applied Accounting Research 18, no. 1 (February 13, 2017): 116–36. http://dx.doi.org/10.1108/jaar-05-2014-0052.
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Purpose The purpose of this paper is to analyse the extent to which the perceived usefulness of financial information for internal decision making is affected by the internal control to which that information is subjected. Design/methodology/approach The research is positivist and quantitative, based on a cross-sectional analysis developed in the local government context. Data were collected from a survey to decision makers (politicians and chief officials) in charge of the financial area in all Portuguese municipalities. The response rate was approximately 49 per cent, assuring representativeness. Findings Regarding the perceived usefulness of financial and budgetary reporting for internal decision making, the results in the paper show that municipalities’ internal users’ attitudes towards using accrual-based financial reporting for decision making is changing. Additionally, internal decision makers consider financial and budgetary information as very useful for decision making, and the different types of internal control applicable to that information as very important. The results also clearly point to the existence of a significant and positive relationship between the internal control (including internal auditing) to which financial and budgetary information is subject, and its perceived usefulness for municipal decision making. Research limitations/implications The main limitations of this study are related to the way in which information was collected in order to obtain empirical evidence. The questionnaire, sent by e-mail, despite reaching a wide-range and dispersed population, cannot guarantee the truthfulness and integrity of the responses. Findings might have been affected by the fact that respondents may have been sympathetic to the reforms brought by the Official Local Government Accounting Plan (POCAL). Certainly, politicians linked to the political party that promoted those reforms would be predisposed in this way. Another limitation might concern the fact that new laws and regulations passed after POCAL, might have somehow affected the answers regarding the perceived usefulness of budgetary and financial information for internal decision making, as well as the importance of the internal control to which that information is subject. Practical implications The results of this study have important repercussions for the implementation of internal control systems at local government level. Particularly, they highlight the need to develop or improve internal control procedures to ensure budgetary and financial information reliability, which in turn determines its usefulness for decision-making purposes. Originality/value This research makes a contribution to the (scarce) literature on the relationship between internal control and the perceived usefulness of financial and budgetary information for decision making, particularly in the local government setting. It adds with further empirical evidence concerning the relationship between these two issues, helping to reinforce previous embryonic research in this field. As to policy making, this research also contributes by calling attention for the need to define the types of internal control financial information must be subject, a critical issue while assuring the usefulness of that information for decision making. This is particular important in current contexts of countries moving towards IPSAS-based financial reporting systems.
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Kovalenko, Elena G., Tatyana M. Polushkina, Olga Yu Yakimova, and Yulia A. Akimova. "Tools to Overcome Internal Socio-Economic Inequality." REGIONOLOGY 29, no. 3 (September 30, 2021): 611–41. http://dx.doi.org/10.15507/2413-1407.116.029.202103.611-641.
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Introduction. Dynamic economic growth and improvement of the quality of life of the population throughout the country are the priorities of the state policies in modern Russia. Differences in natural and climatic conditions, sectoral specialization of the economy, and infrastructural constraints have caused the differentiation of interregional and intraregional socio-economic development of the constituent entities of the Russian Federation and municipalities. The current measures of state regulation and support for the regions do not provide for overcoming inequality. Based on the results of the research conducted, the article formulates proposals on substantiation of tools that take into account the features of territories and the ways of their self-development. Materials and Methods. The research on inequality of municipalities was conducted on the basis of data from the territorial body of the Federal State Statistics Service for the Republic of Mordovia, the Ministry of Economy, Trade and Entrepreneurship of the Republic of Mordovia, as well as from reports and strategic documents of municipalities. The empirical material was processed using the methods of comparison and grouping. The level of inequality of municipal territories was identified, which made it possible to substantiate the main directions and tools for their development. Results. An assessment of the socio-economic state of the municipal districts of the Republic of Mordovia has been carried out and the level of their differentiation has been revealed with the calculation of variation indicators; the administrative and territorial units have been grouped according to the demographic situation, the differences between them and the possibilities of self-development of each of the selected groups have been analyzed. Discussion and Conclusion. The tools to overcome inequality have been identified, taking into account the features of the municipalities, which require adjustments to municipal strategies for socio-economic development until 2025 and formulation of a concept for the spatial development of the Republic of Mordovia. Recommendations for activating some of the existing tools and developing new ones have been put forward. The results obtained can be used by local governments when updating the priorities for the development of territories and the applied tools of the economic mechanism of strategic management.
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Cregård, Anna, and Iwona Sobis. "Dissemination of Environmental Information and its Effects on Stakeholders’ Decision-Making: A Comparative Study between Swedish and Polish Municipalities." NISPAcee Journal of Public Administration and Policy 10, no. 2 (December 20, 2017): 9–47. http://dx.doi.org/10.1515/nispa-2017-0010.
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Abstract According to Action Agenda 21, which was adopted at the Rio Conference in 1992, sustainable development is a major objective for local and global development. Economic growth, good living conditions, and protection of the earth’s natural environment are important to all people in the world. This article focuses on one aspect of sustainable development, i.e. on environmental sustainability. Research shows that local government can take a leading position in protecting the natural environment and disseminating information on it among stakeholders. However, our knowledge about the dissemination of environmental information practices among stakeholders is limited. The purpose of this research is to fill a gap in current knowledge, to describe and compare the practical work with dissemination of such information among stakeholders in Swedish and Polish municipalities. The questions to be answered are: What environmental information is collected and produced by the local government ? At what stakeholders is such information targeted ? and What effects does it have on decision-making by stakeholders in the investigated municipalities ? The study is based on state regulations, the homepages of municipal offices, and policy documents, official reports, and semi-structured interviews with key managers responsible for the protection of the natural environment in the studied municipalities. Data were collected from late 2015 to early 2017. This research indicates that dissemination of environmental information has a positive effect on the decision-making of internal stakeholders. In both countries, the municipal authorities follow the EU recommendations, resulting in innovative work and growing environmental awareness among the municipal authorities, the residents, and other stakeholders. Improvement of the natural environment is perceived as “a must” for the future. Nonetheless, especially larger municipalities face challenges because the production and dissemination of environmental information is time-consuming. In the long run, however, surprisingly positive effects on the local protection of the natural environment appear.
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Koncevičs, Rolands, Ludmila Peņicina, Andrejs Gaidukovs, Māris Darģis, Rita Burbo, and Ainārs Auziņš. "Comparative Analysis of Business Process Modelling Tools for Compliance Management Support." Applied Computer Systems 21, no. 1 (May 24, 2017): 22–27. http://dx.doi.org/10.1515/acss-2017-0003.
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Abstract The paper presents results of the comparative analysis of business process modelling tools for supporting automated compliance management in organisations. By compliance in the paper we mean compliance to legislation, regulations of municipalities, external regulatory requirements and also internal organisational policies. The goal of the research is (1) to identify main attributes of business process modelling tools relevant in compliance management, and (2) to use the identified attributes for analysis of the tools to better understand the scope of their capability to support compliance management. The attributes of the tools have been derived from the related research. The analysis of the tools has been performed by installing each tool and evaluating it against a set of the identified attributes. The obtained results are useful in choosing the tools for compliance management in general and for open source solutions to develop new compliance management tools in particular.
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Bolton, Phoebe. "Municipal Tender Awards and Internal Appeals by unsuccessful Bidders." Potchefstroom Electronic Law Journal/Potchefstroomse Elektroniese Regsblad 13, no. 3 (June 19, 2017): 54. http://dx.doi.org/10.17159/1727-3781/2010/v13i3a2671.
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In recent years, bidders aggrieved by municipal tender awards are increasingly resorting to Section 62 of the Local Government: Municipal Systems Act[1] for relief. The application of this provision to tender processes is however strictly confined, and in most instances bidders find that they have no option but to approach the courts for the judicial review of tender awards. In this article, the application of Section 62 to a municipality’s tender processes and decisions is critically analysed in the light of recent court judgments. Attention is also given to the relation between Section 62 and dispute resolution procedures in place under the Supply Chain Regulations,[2] enacted under the Local Government: Municipal Finance Management Act.[3] It is argued that at present, internal appeal and dispute resolution processes do not afford unsuccessful bidders adequate protection.[1] 32 of 2000.[2] GN 868 in GG 27636 of 30 May 2005.[3] 56 of 2003.
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Falecki, Janusz. "The Need to Train Local Government Administration in Ensuring Public Order and Security." Internal Security Special Issue (June 1, 2020): 25–35. http://dx.doi.org/10.5604/01.3001.0014.1567.
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In accordance with the legal regulations in Poland, local government administration is obliged to share responsibility for ensuring public order and security. However, the law does not take into account an appropriate system of preparation of the local government administration which emerges from democratic elections, to implement the statutory obligations to ensure this security. Due to the above, the role of the Police Academy in Szczytno in the support of local authorities in the implementation of tasks in the field of ensuring security and public order remains extremely important. The scope of this support should concern, among other things, the organisation of course trainings, the development of methodologies, instructions and training courses for the e-learning method, and other materials in the field of subject security, and to support local authorities in organising conferences and seminars. The above proposals to support local government administration by the Police Academy in Szczytno would result in the use of uniform forms and principles of training, and would allow for the coordination of this training at the level of municipalities and counties. The above would allow for more effective integration of all elements of the internal security system in the area of security and public order, would improve the organisation of cooperation and coordination of activities, and thus would consistently improve the efficiency of operations.
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KLOBA, TARAS, and SOLOMIIA KLOBA. "SUBSTANTIATION OF EFFECTIVE INSTRUMENTS OF REGULATION OF FINANCIAL IMBALANCES OF ENDOGENOUS-ORIENTED DEVELOPMENT OF THE REGIONS OF UKRAINE." Journal of Vasyl Stefanyk Precarpathian National University 6, no. 3-4 (December 20, 2019): 46–54. http://dx.doi.org/10.15330/jpnu.6.3-4.46-54.
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The article deals with instruments recommended for regulating financial imbalances of endogenous-oriented development of the regions of Ukraine as an integral part of the regional economy management mechanism, and also explored the ways of regulating regional socioeconomic processes in crisis conditions. The basic principles of selection of instruments for the regulation of financial imbalances of endogenous-oriented development of regions are determined. The classification of instruments of regulation of financial imbalances of endogenous-oriented development is considered. The basic tools used to support the development of regions and municipalities are analyzed: legal; related to the development of appropriate strategies and programs; based on the implementation of inter-municipal cooperation; financial. The three main directions of financial imbalance regulation tools for endogenous-oriented development of the regions are investigated, which are used to analyze the impact on the effectiveness of regional development at different stages of the economic cycle. The system of specially organized measures of regulation of financial imbalances of endogenously oriented development of regions is substantiated. In modern conditions, great attention is paid to the problems of regulation of financial imbalances of endogenously oriented development of regions of Ukraine, the implementation of which requires special instruments. A holistic presentation of the systemic mechanism of regulation of financial imbalances of endogenously oriented development of regions is offered. After all, ensuring endogenous-oriented development of regions in the current conditions of functioning of the economy of Ukraine requires the implementation of strategies of socioeconomic transformation, which will be aimed at changing the financial imbalances of development of regions and mechanisms for their implementation. Endogenously oriented regional development means increasing the level of overcoming adverse social, economic and environmental risks and trends, with the ability of regions to provide financial imbalances, self-regulation, self-improvement with maximum use of internal as well as external borrowing resources to meet the needs of the population of the regions. The endogenous-oriented development of the regions is conditioned by the identification of instruments for regulating the financial imbalances of the regions and the identification of conditions for their achievement, which are derivatives for ensuring the endogenously-oriented development of the regions as a whole.
Dissertations / Theses on the topic "Internal regulations of municipalities"
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Prokopová, Tereza. "Srovnání obvyklé ceny věcného břemene inženýrských sítí s cenami podle vnitřních předpisů obcí." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2015. http://www.nusl.cz/ntk/nusl-234442.
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The thesis deals with the valuation of the servitude of the engineering network by normal price and based on the internal regulations of municipalities. The theoretical part focuses on the issues related to the easements, brief historical overview, structure, possibilities of the creation and termination, as well as the description and structure of the technical infrastructure with a focus on gas conduction. The last theoretical part contains of a description of the ways and methods of the valuation of the easements. In the practical part the actual valuation of the easements based on the internal regulations of municipalities and the own calculation of the normal price are carried out.
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Hladká, Helena. "Srovnání obvyklé ceny věcného břemene s cenami podle vnitřních předpisů obcí." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2014. http://www.nusl.cz/ntk/nusl-232918.
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The subject of this thesis is the value of the easement at the usual price and the price determined in accordance with the internal regulations of municipalities. The theoretical part is focused on general analysis of the easements, their legislation and the most important changes in the legislation, the difference between servitudes and real loads, the cause of its constitution, modification and terminativ. It also describes the methodology of valuation of easements, the distinction between price and value of their species, determining the annual benefit or detriment of the easement and the definition of the methods used for the valuation of easements. In the practical part of these findings are applied to specific value encumbrances arising in connection with the engineering lines.
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Haimon, Zvi. "Evaluating the effectiveness of internal auditing in municipalities in Israel." Thesis, City University London, 1998. http://openaccess.city.ac.uk/7570/.
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The aim of this research is to evaluate the effectiveness of internal auditing in municipalities in Israel, as perceived by different groups of users. A model to evaluate effectiveness was developed, followed by the preparation of a self-administered questionnaire of the Likert type. After pilot testing, the questionnaire was despatched. The empirical study was conducted on the majority of Israeli municipalities that possess an internal auditing unit. The respondent groups also included journalists at local newspapers who cover the annual municipality internal auditing reports. The returned questionnaires provided the data used in the research analysis. After factor analysis, the model emerged based on the following components: Independence, Competence, Scope of work, Performance of the internal auditing unit, and the Implementation of corrective action following the internal auditing findings. The respondents were divided into five groups: (1) Staff of the municipality internal auditing unit (2) Councillors - elected by the public (3) Top management (4) Middle level management (5) Journalists. Meetings were also held with the mayors of various municipalities to ascertain their opinions on the results of the data analysis. The research findings revealed major differences in the evaluation of effectiveness between different groups of users. In general, the research shows that the closer the user stands to the internal auditing operation, the higher the evaluation. The implementation of corrective action following the internal auditing findings was rated by all the respondent groups as lower than the other components. Another result is that the internal auditing unit tends to be perceived as less effective in smaller municipalities; for this comparison, municipalities were divided into three categories according to population size. The research has yielded various recommendations for operational change in order to improve the effectiveness of internal auditing in municipalities. The model developed in this study can also serve to evaluate the different aspects of effectiveness of individual internal auditing units in individual municipalities in Israel.
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Ulloa, Millares Daniel Augusto. "The Internal Labor Regulations as a source of Law: importance and jurisprudential vision." IUS ET VERITAS, 2017. http://repositorio.pucp.edu.pe/index/handle/123456789/123709.
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The Internal Labor Regulations is a rule law that could be created by the employer. In that sense, its position in the system of sources is residual because it can not contravene the government rules nor the collective agreement content. However, case law has considered it many times to assess the validity of a dismissal or the existence of an employment relationship. This article seeks to review these issues and to assess the validity of the rule that regulates it (Supreme Decree 39-91-TR).El Reglamento Interno de Trabajo es una norma que puede ser creada por el empleador. En ese sentido, su posición en el sistema de fuentes es residual dado que no puede contravenir el contenido de las normas heterónomas, ni tampoco al convenio colectivo. Sin embargo, la jurisprudencia lo ha considerado muchas veces para evaluar la validéz de un despido o la existencia de una relación laboral. El presente artículo busca repasar esos temas, así como evaluar la vigencia de la norma que lo regula (Decreto Supremo 39-91-TR).
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Sonesson, Tim. "Sveriges bostadsbrist." Thesis, Umeå universitet, Kulturgeografi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-184003.
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Sweden’s housing crisis Tim Sonesson ABSTRACT: This study aims to describe and analyze Sweden’s housing crisis. The purpose is to better understand why Sweden has a lack of housing in most of her municipalities. So that in the long run the current situation can be improved. The study is a literature study of materials such as state investigations, numbers from SCB (Swedish statistics bureau) and a variety of other different material.The main point is that the building speed does not correspond to the increase in population. Therefore, this study lifts the population development and different regulations, taxes, and subsidies regarding housing construction. The study compares Sweden to a handful of comparable countries with focus on regulations. Mismatches in demand and supply regarding the housing market is also brought up. More topics that in some way relates to this issue are brought up such as the competition in the construction market could be unhealthy and that could be why the construction prices are high. Maybe there is a fear of really take care of the problem from the government due to the last big housing projects failures (Miljonprogrammet). Sweden tops the list of most single households in the world, that could be a small part of the problem. The study also goes through the role of the Swedish municipalities which has a big role to play in the housing situation. Finally, the study tries to look forward to get some sort of grip in which direction Sweden is going, if the housing crisis is going to be solved any time soon or not.
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Bjerveus, Andreas, and David Emilsson. "Regional Difference in Perceived Internal Benefit of Auditing : A quantitative study on companies from different Swedish municipalities." Thesis, Umeå universitet, Företagsekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-110533.
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Problem background and problematization: Since the law amendment regarding the statutory audit back in 2010, small companies have given the opportunity to opt-out auditing. The benefits of auditing have been studied and debated before, but there is a lack of knowledge regarding the internal benefits for the company. Especially if there is regional difference in perceived benefit provided by the audit. Research question: Does private limited companies from different regions, which may be affected by a future change in legislation regarding auditing, perceive the benefits of auditing differently? Purpose: The focus is to determine whether there is any significant difference between the companies perceived internal benefit of auditing from different Swedish municipalities. This knowledge would contribute to a better understanding of how, and if, changes should be made to improve the audit profession and the contribution it has on the business environment. A sub purpose is to see if the companies perceive a benefit of auditing at all, and if they believe it to exceed the cost of auditing. Another interest aspect is to examine if a company would still have an audit, even if it is voluntary, when they consider the benefit of auditing to exceed the cost. Methodology: A quantitative study with a deductive approach is chosen to perform this study. The practical procedure to apply this is through a questionnaire in which companies, which can be affected by a future law amendment regarding the audit requirements, is investigated. Theory: The study is based on the agency theory. It describes the main reason and the overall benefit of auditing. Previous studies in the same subject are also the basis for this research. The population consists of over 26 000 companies of which 1000 of these are asked to answer the questionnaire. Data from 139 companies was received. Seven internal benefits have been defined through previous studies Analysis & Conclusion: The result from the questionnaire is unreliable. The data is analyzed with three statistical methods, Chi-Square, ANOVA and a Regression Analyze. Of the seven internal benefits, only one could reveal a regional difference. The analysis of the study concludes that it is still unclear if private limited companies from different regions, which may be affected by a future change in legislation regarding auditing, perceive the benefits of auditing differently.
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Lindh, Oskar, and Rikard Bivesjö. "Internal Auditing : A shift in role and scope." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-230197.
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Purpose: Our purpose is to investigate if the documentation of an internalaudit department at banks reflects a shift towards more consultingactivities, and how this potential change in the internal audit doc-umentation can be explained. Background: Previous research indicates that internal audit has developed fromits traditional assurance activities to include more consulting ac-tivities such as risk management assistance and corporate govern-ance support. Some researches argue that this development canhave a negative impact on internal auditor independence. Howev-er, there is a lack of research in this area using documentation andcontent analysis of internal audit reports. Method: In this study, we have done qualitative content analysis of internaldocuments collected from the period 2004-2013. These docu-ments are analyzed using a coding scheme based on previous re-search. Conclusion: By qualitatively analysing the activities reported we find that thedocumentation reflects a shift, over time, towards more activitiesthat we classified as consulting. We argue that this can mainly beexplained by coercive and normative isomorphism; for example,regulatory pressures and influences from the Institute of InternalAuditors. We also argue that internal auditing might benefit froma more consistent view of the role.
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Baric, Zeljka. "The Role of Internal Audits within Financial Institutions in Sweden." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-302317.
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Corporate governance is a highly discussed topic in financial circles. Recent corporate failures have triggered regulatory reforms where the internal audit was given a stronger position. However, this regulatory evolution also brought challenges to internal audit activity. The growing demands and pressure from stakeholders have placed internal auditors in a difficult position of having to serve several stakeholders and sometimes inconsistent ones with different agendas. That is why the aim of this thesis was to examine how regulations have impacted the internal audit within financial institutions with a special focus on internal auditors’ relations with their stakeholders. In order to achieve the aims of this study, qualitative interviews were conducted as they were considered most suitable in order to uncover a deeper meaning and significance regarding the topic. The findings in this study indicate that internal auditing activity within financial institutions faces a multitude of challenges. Beyond having to deal with traditional duties, these institutions now have to incorporate mandatory audits from regulators within their scope of practise as well. This steers them in a direction where they have to satisfy the needs of yet another stakeholder.
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Mohammed, Zakaria Nehari Talet. "An Analysis of the Determinants of Internal Control Disclosure by Multinational Corporations." Thesis, Université d'Ottawa / University of Ottawa, 2014. http://hdl.handle.net/10393/31811.
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Purpose: The objective of this study is to analyze the content of disclosure on internal control in multinational corporations’ annual reports and to investigate the determinants of disclosure. The study questions whether there are differences in the content, volume and quality of disclosure between multinational corporations and what factors could explain these differences?
Methodology: This research is based on 178 multinational corporations selected from the 2012 ranking of Global 500 published by Fortune Magazine. Content analysis was used to analyze the volume and quality of internal control information disclosed in the multinational corporations’ annual reports. The study accommodates for three disclosure measures which are: Disclosure Index (DI), Disclosure Volume (DV) and Disclosure Quality (DQ)
Findings: Based on univariate and multivariate analysis, results seem to indicate that national factors are more significant in explaining the differences in disclosure than governance and operational factors. The study also proved that there is at least one significant variable under each category of factors (National, Governance and Operational)
Implications: These findings could be relevant to a number of stakeholders concerned with multinational corporations’ activities and performances. Stakeholders influenced by the study are top managers of Multinational Corporation, regulatory setters and investors. The research has implications on the accounting literature by shedding light on disclosure on internal control and the internal control factors grouping.
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Areneke, Geofry. "Comparative study of the impact of compliance with corporate governance regulations & internal governance mechanisms on financial performance of listed firms in Africa." Thesis, Open University, 2018. http://oro.open.ac.uk/55921/.
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This thesis examines and compares the impact of internally generated alternative corporate governance structures and compliance with country-level corporate governance regulations on financial performance of listed firms in South Africa and Nigeria. Firm-level data for the study was collected manually and triangulated with Datastream dataset for 100 listed firms for the period 2010–2014 (500 firm-years) in South Africa and 80 listed firms for the period 2011–2015 (400 firm-years) in Nigeria. Adopting a multi-theoretical approach and more importantly New Institutional Economics (NIE) theory, this study shows that cultural, contextual and institutional similarities and differences in corporate governance mechanisms across different countries impact differently on firm-level behaviour, which affects firm financial performance differently. Empirically, the thesis shows there is a statistically significant positive effect of compliance with Nigerian and South African corporate governance code (compliance index model) on firm accounting performance (ROCE). This implies that firms that comply with corporate governance regulations in both countries benefit from increasing accounting returns more than firms that do not. However, results based on market performance (Q-ratio) show that compliant firms with King III corporate governance guidelines in South Africa are associated with decreasing market valuation (Q-ratio), whereas firms compliant with Nigeria SEC 2011 corporate governance regulations are associated with increasing market valuation (Q-ratio). The alternative internal corporate governance mechanisms (variables in the equilibrium variable models) show similar and consistent mixed results compared to those reported by previous studies. Specifically, in South Africa, excluding board size which showed consistent negative statistically significant coefficients across both performance measures, the rest of the internal mechanisms are either statistically significant with one performance measure but insignificant with the other performance measure or significant with both measures but with contradictory signs of coefficients. Similarly, in Nigeria, out of the 14 firm-level internal corporate governance structures, six showed insignificant results irrespective of the performance measure, whereas six showed significant results with one performance measure and insignificant results with the other. Only gender diversity and ethnic diversity showed consistent statistically significant coefficients across both firm financial performance proxies. The study contributes to corporate governance literature in many ways. First it shows the level of maturity in governance institutions, in addition to normative rules and informal norms across countries, has a significant bearing on firm-level governance practices. More so, historical and contextual path dependence has produced a diversity of firm-level and country-level specific internal CG structures that may work well within an institutional environment in which they have evolved but may not work in others. The resulting consequence is that in countries with developed or more mature governance institutions (e.g. South Africa), stock markets undervalue firms with high compliance with normative governance rules, whereas in countries with emerging/growing governance institutions (e.g. Nigeria), stock markets highly value firms’ compliance with normative governance guidelines. Furthermore, the impact of compliance with normative CG guidelines on firm accounting performance in countries with mature governance institutions (South Africa) is similar to that with emerging governance institutions (Nigeria). More so, despite institutional voids, firms in African markets are committed in improving governance institutions by adopting recommended good CG practices implemented by regulatory authorities. Hence emerging African economies are adopting institutional isomorphic practices in governance compliance. Specifically, firms in these markets are transmitting good governance institutions to emerging economies by improving on their CG practices.
Books on the topic "Internal regulations of municipalities"
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Organizations, International Union of Forest Research. Statutes, internal regulations. Vienna, Austria: IUFRO, 2004.
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Congress, Ghana Trades Union. Constitution and internal regulations. [Accra]: Ghana Trades Union Congress, 2008.
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International Union of Forestry Research Organisations. IUFRO Statutes: Internal regulations. Vienna: IUFRO, 1990.
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Institution, Private Sector Research. Constitution and internal regulations. Yaoundé, Cameroon: The Institution, 1991.
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London, University of. Regulations for Internal Students. London: University of London, 1994.
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Illinois. Environmental Protection Agency. Office of Public Information. Controlling storm water: New regulations for industries and municipalities. Springfield, Ill: Illinois Environmental Protection Agency, Office of Public Information, 1991.
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Transportation, Colorado Dept of. Model traffic code for Colorado municipalities. [Denver]: Colorado Dept. of Transportation, State of Colorado, 1995.
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Organizations, International Union of Forestry Research. Statutes: Internal regulations = Statuts ; Règlement intérieur. Vienna: International Union of Forest Research Organizations, 2001.
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London, University of. Regulations for internal students 1991-92. London: University of London, 1991.
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Singh, Jasbinder. Municipal sector study--phase 1: Impacts of environmental regulations on New Jersey's municipalities. Herndon, VA (800 3rd St., Herndon 22070): Policy Planning & Evaluation, 1992.
Find full textBook chapters on the topic "Internal regulations of municipalities"
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Sauer, F. "Future perspectives of regulations — internal market by 1992?" In International Medicines Regulations, 219–34. Dordrecht: Springer Netherlands, 1989. http://dx.doi.org/10.1007/978-94-009-0857-4_21.
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Blanke, Hermann-Josef. "Article 27 [Exceptions to Internal Market Regulations]." In Treaty on the Functioning of the European Union - A Commentary, 665–84. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-43511-0_28.
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Reulen, H. J., and H. J. Steiger. "Internal regulations and general guidelines of a neurosurgical department and training programme." In Training in Neurosurgery in the Countries of the EU, 33–38. Vienna: Springer Vienna, 2004. http://dx.doi.org/10.1007/978-3-7091-0633-4_6.
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Wang, Jing, Mei-yun Wang, Zhi-ping Xiang, and Si-yu Chen. "Regulations Construction and Implementation Difficulties of China’s Internal Control over Financial Reporting." In The 19th International Conference on Industrial Engineering and Engineering Management, 1011–20. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-38433-2_106.
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Nedyalkova, Plamena. "Empirical Study of the VAIA Metric Indicator (Internal Audit Value Added) and Internal Audit Quality Assessment for the 23 Municipalities for the Period 2011–2016." In Contributions to Management Science, 187–95. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-29329-1_12.
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Klappe, Ben, and Mark Keunen. "Case: Non-compliance at Fokker Services." In NL ARMS, 55–67. The Hague: T.M.C. Asser Press, 2021. http://dx.doi.org/10.1007/978-94-6265-471-6_4.
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AbstractFrom late 2005 through to late 2010, Fokker Services BV (FSBV) failed to comply with the economic sanctions the United States (US) Government had established against Iran and Sudan. By scanning the case, violations by FSBV came to light in a structured way, laying bare how FSBV operated to evade export control, breaching sanctions regimes and export control laws. Next, analysis stipulated that the cause and conditions of the violation of the export control regulations were mainly rooted in the tone at the top, the role of (intermediary) management and the absence of a Compliance Program. Subsequently, a short-term and a long-term response were formulated addressing the tone at the top, the development of an Internal Compliance Program, and the application of soft controls to promote an ethical culture.
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Türkalp, Semra, and Bastiaan Dekkers. "Case: Sharing Parts and Services Among NATO Members." In NL ARMS, 175–86. The Hague: T.M.C. Asser Press, 2021. http://dx.doi.org/10.1007/978-94-6265-471-6_10.
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AbstractNATO’s goals require close cooperation of Member States on operational readiness, interoperability of their systems, material supplies, transfer of technology and joint R&D projects. A common approach on the application and implementation of arms export controls, however, is largely lacking. This chapter questions the absence of application and implementation of arms export controls in the context of the material logistical support and services provided by the NATO Support and Procurement Agency (NSPA). Three root causes of deviant behaviour of the Member States with the arms export controls are identified and analysed: (1) fragmentation of the arms export control laws and regulations; (2) a lack of leadership commitment and organisational culture of compliance; and (3) a combination of external and internal pressures leads to a forced prioritization of operational readiness above compliance. Next, a response is formulated to effectively counter deviant behaviour such as non-compliance with arms export controls by implementing a mixture of soft and hard controls. We advise the NSPA to create a culture of compliance within the NATO Partnership Program’s community based on ethical values and virtues. This requires social consensus, leadership commitment and a common agreement on and formalization of the basic rules of export control.
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Mantzana, Vasiliki, Eftichia Georgiou, Anna Gazi, Ilias Gkotsis, Ioannis Chasiotis, and Georgios Eftychidis. "Towards a Global CIs’ Cyber-Physical Security Management and Joint Coordination Approach." In Cyber-Physical Security for Critical Infrastructures Protection, 155–70. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-69781-5_11.
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AbstractCritical Infrastructures (CIs) face numerous cyber-physical threats that can affect citizens’ lives and habits, increase their feeling of insecurity, and influence the seamless services provision. During such incidents, but also in general for the security of CIs several internal and external stakeholders are involved, having different needs and requirements, trying to cooperate, respond and recover. Although CIs security management process is well analyzed in the literature there is a need to set a common ground among different CIs, thus reducing administration/coordination overhead and rendering the decision making and crisis management process more efficient. In this direction, this paper considers three different CIs (airport facilities, gas infrastructures, and hospitals); presents the current and emerging physical and cyber security related regulations and standards, operations, organisational and technical measure and; finally, through the discussion on gaps and best practices identified, proposes a global, cyber-physical security management and joint coordination approach. The proposed approach recommends among others that the adoption of a Holistic Security Operation Centre (HSOC) in each CI and a National Coordination Centre (NCC), supervising them, which will facilitate the communication and cooperation between the different CI operators and stakeholders, in case of an incident, that may have cascading effects to interconnected Infrastructures. The findings presented and the conclusions drawn are linked with three EU funded research projects (SATIE, SecureGas and SAFECARE), that aim to improve physical and cyber security of CIs in a seamless and cost-effective way.
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Cantini, Daniele. "Seeing Social Change Through the Institutional Lens: Universities in Egypt, 2011–2018." In Methodological Approaches to Societies in Transformation, 61–88. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-65067-4_3.
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AbstractThis chapter explores the possibilities offered by the ethnographic study of institutions when addressing the question of social change, taking Egyptian universities during the revolution and its aftermath as case study. Discussing how different actors address the issue of change, the chapter cautions against adopting explanatory schemes too easily, particularly when building narratives. Instead, it suggests looking at institutional constraints to see how contradictory and overlapping notions of change are created, enforced, and contested across competing networks of power, both during an uprising and in times of political repression. Furthermore, it shows how changes in an institution can reveal hints of transformation processes in the broader society. This chapter offers an alternative reading of the revolutionary changes that transformed the country in and after 2011. Focusing on two major perspectives on the change in Egypt’s higher education sector the article discusses some of the complexities of accounting for change through an institutional lens. The first, coming from those more actively involved in the 2011 revolution, is one of struggle, emancipatory will, and depression and silence as a consequence of the 2013 backlash. The second perspective stems from state-sponsored programs promoting higher education as a globally competitive object, subject to reform and geared toward innovation and quality. As a consequence of these different perspectives the university has become the site of a major battle between forces competing for power within society, demonstrating how such metanarratives of change shape the temporalities according to which university actors consider their action. By combining participatory observation, interviews, and the study of documents stating internal university regulations and reform programs, the author shows the importance of universities as privileged sites for the implementation of change, uncovering balances of power, beyond slogans and discourses.
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Demirbas, Tolga. "Using Web Sites to Improve Fiscal Transparency." In Cases on Public Information Management and E-Government Adoption, 232–60. IGI Global, 2012. http://dx.doi.org/10.4018/978-1-4666-0981-5.ch010.
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Fiscal transparency today is considered as an essential element of both good governance and e-governance. Therefore, in the new public management and budgeting reforms made by governments, it is clearly observed that fiscal transparency is one of the key elements. E-government technologies, and especially the internet, are supportive to the efforts on the part of governments offering unprecedented opportunities to public administrations enabling the dissemination of fiscal information and improving the e-governance system. In Turkey, where there is the tradition of Continental Europe, the reforms made through new laws in early 2000 contain various legal and institutional regulations to improve fiscal transparency and encourage the public administrators to use websites in an attempt to enhance fiscal transparency. This chapter, within the context of evaluating the endeavors in question, examines the websites of municipalities in Turkey in terms of fiscal transparency and eventually presents some suggestions for the improvement of the e-governance system.
Conference papers on the topic "Internal regulations of municipalities"
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Dobovšek, Bojan, and Peter Premrl. "Problematika upravljanja gospodarskih družb v večinski lasti lokalnih skupnosti." In Varnost v ruralnih in urbanih okoljih: konferenčni zbornik. Univerzitetna založba Univerze v Mariboru, 2020. http://dx.doi.org/10.18690/978-961-286-404-0.4.
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Violations related to the disposal of real property at the local community level are attracting ever more attention; that is why we focused on the management of capital investments by municipalities and legal entities owned by municipalities. We reviewed the already performed audits of the Court of Audit to obtain answers on how municipalities manage local community companies and where violations of the law occur. The reviewed audit reports on the regularity of municipal operations show that some municipalities have established companies intending to circumvent public finance regulations and thus causing significant public finance risks. Some of these companies are even expanding their operations to activities for which there is no reasonable basis in the regulations and which are not in line with the purpose of their establishment. It would be useful for municipalities to prepare and adopt capital investment management strategies and, based on these, decide which capital investments are of interest to the municipality.
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Lopes, Catarina, Tatiana Santos, and Georgina Morais. "The Internal Audit in the Municipalities in Portugal - State of the Art." In 2019 14th Iberian Conference on Information Systems and Technologies (CISTI). IEEE, 2019. http://dx.doi.org/10.23919/cisti.2019.8760730.
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Cao, Duofu. "On the Effectiveness of Internal Regulations in Colleges and Universities." In Proceedings of the 2018 8th International Conference on Education and Management (ICEM 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/icem-18.2019.41.
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Bouche´, Thomas, and Stephen G. Dexter. "The Goal of Emissions Regulations for Large Engines." In ASME 2003 Internal Combustion Engine and Rail Transportation Divisions Fall Technical Conference. ASMEDC, 2003. http://dx.doi.org/10.1115/icef2003-0773.
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The zero impact emissions engine is an engine which, while it still produces emissions, produces such a low level that it has a minimum effect on air quality. If this is the goal of emissions regulations for marine, power generation, locomotive and automotive engines, then this goal is possible because the technology will soon be available. Past and present regulations are studied and emissions reduction methods are considered. From this it is predicted that the zero impact emissions engine will only be demanded in exceptional cases. Research and development will continue to reduce emissions but only at a rate which is economically acceptable.
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Langbein, Falko, Matthias Loidl, Alexander Eberhard, and Robert Mergen. "Slide Bearing Types for Combustion Engines Designed for Upcoming Emission Regulations." In ASME 2009 Internal Combustion Engine Division Fall Technical Conference. ASMEDC, 2009. http://dx.doi.org/10.1115/icef2009-14054.
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Intelligent handling of our limited energy resources and the demand to reduce emissions are today the main drivers for developing efficient combustion engines. Therefore slide bearings and also other parts of the powertrain are facing major challenges caused by: Significantly increased operating pressure, temperature and sliding speed as well as the use of new lubricants and fuels. Furthermore, a ban of hazardous elements (e.g. lead, cadmium) in the applied materials is looming. With respect to above mentioned facts, the mechanical and tribological boundary conditions for bearings in future engines are subjected to change immensely. These changes can only be met by new lining materials and bearing types. From the standpoint of strength, the main critical factors are the soft phases — mainly tin and lead — added to both aluminum and copper based bearing alloys to obtain the necessary tribological behavior. Soft phases are limited in their temperature stability and in addition, lead is an environmental critical element and is restricted. For upcoming engine generations even novel aluminum-tin alloys will reach their performance limits and the classical leaded-bronze material as basis for tri-metal and sputter coatings can no longer cope with the life-time expectations. In addition, corrosion issues will come up due to new oil additives in truck and high speed engines. The present paper proposes, for the application in high speed and truck engines, new slide bearing types with appropriate characteristics and the desired performance required by engine designers: A high strength, thermally stable aluminum alloy with excellent mechanical properties by using re-crystallization inhibition mechanisms; a series of new solutions on the basis of a lead-free bronze linings having brilliant thermo-mechanical process capabilities resulting in high strength properties. Adequate tribological behavior is gained by combination of the new lining alloys with different surface layers. Fundamental working principles, development work and first application results of the new bearing types are presented in relation to existing solutions.
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Adair, Jessica, Matthew Viele, and Ed Van Dyne. "Ion Sensing for Off-Highway Diesel Engines to Meet Future Emissions Regulations." In ASME 2006 Internal Combustion Engine Division Spring Technical Conference. ASMEDC, 2006. http://dx.doi.org/10.1115/ices2006-1332.
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Emissions regulations for off-highway engines are tightening towards those of on-highway engines. Present designs will not be able to meet these more stringent regulations because of their use of mechanical fuel injection timing control; more advanced timing control will be required. Ion sensing combined with variable fuel injection timing may help these engines meet the emissions requirements without the drastic price increase that usually accompanies a switch to advanced fuel injection technology. Ion sensing can detect the start of combustion and this signal can be used for closed loop control for the injection timing. The integrity of the ion signal is highly dependent on combustion chamber geometry, sensor placement, and even the polarity of the charge across the sensor. Optimizing all of these effects could improve the detection of the start of combustion from an ion sensor to less than one crank angle degree and provide a signal for closed loop control of the injection timing.
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Merrion, David F. "Heavy-Duty Diesel Emissions, Fifty Years: 1960–2010." In ASME 2002 Internal Combustion Engine Division Fall Technical Conference. ASMEDC, 2002. http://dx.doi.org/10.1115/icef2002-478.
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Exhaust emissions from heavy-duty diesel engines have been legislated since the 1960’s and continue until 2010. Smoke emissions continue to be controlled but exhaust odor regulations were never promulgated. Gaseous emissions (oxides of nitrogen, carbon monoxide, hydrocarbons) were not regulated until 1973 and particulate matter first regulated in 1988. Emission regulations have been through several periods of cooperation between regulators and manufacturers but there have also been periods of conflict and lawsuits. The most recent issues are with the October 2002 requirements of the Consent Decrees signed by seven diesel engine manufacturers and USEPA/US DOJ/CARB. Also the 2007/2010 regulations are under review.
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Budeli, Mpfariseni. "Internal regulation of trade unions and trade unions – members relationship under the South African labour law." In Annual International Conference on Law, Regulations and Public Policy. Global Science & Technology Forum (GSTF), 2014. http://dx.doi.org/10.5176/2251-3809_lrpp14.29.
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Valach, Maroš, and Michal Cifranič. "Medziobecná spolupráca a jej efekty: prípadová štúdia okresu Nitra." In XXIV. mezinárodního kolokvia o regionálních vědách. Brno: Masaryk University Press, 2021. http://dx.doi.org/10.5817/cz.muni.p210-9896-2021-54.
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Cooperation is important in any area of human activity in which several actors strive to achieve the same goal. It allows, by joining forces, to achieve better results than individuals would be able to do. This so-called synergistic effect can also be used in local self-government. Partnership and cooperation are guided by the principles of legality, mutual benefit and compliance with the needs of the population. The aim of the paper is to identify and evaluate the forms, areas, benefits and barriers to inter-municipal cooperation in the Nitra district. A questionnaire survey was used to obtain primary data, in which 90.32% of local self-governments from the Nitra district participated. Municipalities most often cooperate in the management of municipal waste, in the provision of preschool education, school clubs and in the field of sport. In the area of delegated competencies inter-municipal cooperation is focused on building regulations and the competence of the building authority. The main source of financing inter-municipal cooperation is a combination of own and external revenues of municipalities.
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Bubalo-Živković, Milka, Bojana Kalenjuk, Tamara Lukić, and Bojan Đerčan. "DAILY AND INTERNAL MIGRATION OF SELECTED ETHNIC GROUPS IN MUNICIPALITIES AND TOWNS OF THE REGION OF VOJVODINA (SERBIA)." In 4th INTERNATIONAL SCIENTIFIC CONFERENCE GEOBALCANICA 2018. Geobalcanica Society, 2018. http://dx.doi.org/10.18509/gbp.2018.44.
Full textReports on the topic "Internal regulations of municipalities"
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DeRobertis, Michelle, Christopher E. Ferrell, Richard W. Lee, and David Moore. City Best Practices to Improve Transit Operations and Safety. Mineta Transportation Institute, April 2021. http://dx.doi.org/10.31979/mti.2021.1951.
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Public, fixed-route transit services most commonly operate on public streets. In addition, transit passengers must use sidewalks to access transit stops and stations. However, streets and sidewalks are under the jurisdiction of municipalities, not transit agencies. Various municipal policies, practices, and decisions affect transit operations, rider convenience, and passenger safety. Thus, these government entities have an important influence over the quality, safety, and convenience of transit services in their jurisdictions. This research identified municipal policies and practices that affect public transport providers’ ability to deliver transit services. They were found from a comprehensive literature review, interviews and discussions with five local transit agencies in the U.S., five public transportation experts and staff from five California cities. The city policies and practices identified fall into the following five categories: Infrastructure for buses, including bus lanes, signal treatments, curbside access; Infrastructure for pedestrians walking and bicycling to, and waiting at, transit stops and stations; Internal transportation planning policies and practices; Land development review policies; Regional and metropolitan planning organization (MPO) issues. The understanding, acknowledgment, and implementation of policies and practices identified in this report can help municipalities proactively work with local transit providers to more efficiently and effectively operate transit service and improve passenger comfort and safety on city streets.
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Ricciulli-Marín, Diana. The Fiscal Cost of Conflict: Evidence from La Violencia in Colombia. Banco de la República de Colombia, December 2020. http://dx.doi.org/10.32468/chee.53.
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This paper studies the effect of internal conflict on local fiscal capacity using evidence from Colombia’s political conflict in the mid-20th century, better known as La Violencia. Following a difference-in-differences strategy, I find that internal conflict has negative long-term consequences in local fiscal capacity. More precisely, municipalities affected by La Violencia experienced an average reduction of 10.3% in their tax revenue and a fall of 2.8 percentage points on their ratio of taxes to total revenue. Effects lasted for more than a decade and are only partially explained by a population and economic activity downturn. These results are consistent with previous evidence indicating a negative effect of violence on tax collection efficiency at the local level.
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Bedford, Philip, Alexis Long, Thomas Long, Erin Milliken, Lauren Thomas, and Alexis Yelvington. Legal Mechanisms for Mitigating Flood Impacts in Texas Coastal Communities. Edited by Gabriel Eckstein. Texas A&M University School of Law Program in Natural Resources Systems, May 2019. http://dx.doi.org/10.37419/eenrs.mitigatingfloodimpactstx.
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Flooding is a major source of concern for Texas’ coastal communities. It affects the quality of infrastructure, the lives of citizens, and the ecological systems upon which coastal communities in Texas rely. To plan for and mitigate the impacts of flooding, Texas coastal communities may implement land use tools such as zoning, drainage utility systems, eminent domain, exactions, and easements. Additionally, these communities can benefit from understanding how flooding affects water quality and the tools available to restore water bodies to healthy water quality levels. Finally, implementing additional programs for education and ecotourism will help citizens develop knowledge of the impacts of flooding and ways to plan and mitigate for coastal flooding. Land use tools can help communities plan for and mitigate flooding. Section III addresses zoning, a land use tool that most municipalities already utilize to organize development. Zoning can help mitigate flooding, drainage, and water quality issues, which, Texas coastal communities continually battle. Section IV discusses municipal drainage utility systems, which are a mechanism available to municipalities to generate dedicated funds that can help offset costs associated with providing stormwater management. Section V addresses land use and revenue-building tools such as easements, eminent domain, and exactions, which are vital for maintaining existing and new developments in Texas coastal communities. Additionally, Section VI addresses conservation easements, which are a flexible tool that can enhance community resilience through increasing purchase power, establishing protected legal rights, and minimizing hazardous flood impacts. Maintaining good water quality is important for sustaining the diverse ecosystems located within and around Texas coastal communities. Water quality is regulated at the federal level through the Clean Water Act. As discussed in Section VII, the state of Texas is authorized to implement and enforce these regulations by implementing point source and nonpoint source pollutants programs, issuing permits, implementing stormwater discharge programs, collecting water quality data, and setting water quality standards. The state of Texas also assists local communities with implementing restorative programs, such as Watershed Protection Programs, to help local stakeholders restore impaired water bodies. Section VIII addresses ecotourism and how these distinct economic initiatives can help highlight the importance of ecosystem services to local communities. Section VIX discusses the role of education in improving awareness within the community and among visitors, and how making conscious decisions can allow coastal communities to protect their ecosystem and protect against flooding.
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Lederman, Jaimee, Peter Haas, Stephanie Kellogg, Martin Wachs, and Asha Weinstein Agrawal. Do Equity and Accountability Get Lost in LOSTs? An Analysis of Local Return Funding Provisions in California’s Local Option Sales Tax Measures for Transportation. Mineta Transportation Institute, February 2021. http://dx.doi.org/10.31979/mti.2021.1811.
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This study explores how local return provisions of local option sales taxes (LOSTs) for transportation are allocated and spent to meet local and regional transportation needs. Local return refers to the component of county LOST measures that provides funding directly to municipalities in the county to be used to meet local needs. Local return has become a fixture in LOSTs; 58 LOST measures placed on the ballot in California (as of 2019) that have included local return in their expenditure plan have an average of 35% of revenues dedicated to local return. Local return provisions in the ballot measures often contain guidelines on how a portion of the money should be spent. The allocation of local return funds to localities has rarely been discussed in research, and spending decisions have to our knowledge never been analyzed. This paper conducts a mixed-methods analysis of all LOSTs with local return, relying on ordinances and other public documents related to local return expenditures, and supplemented with interviews with officials in six counties. Findings indicate that local return provisions are crafted to balance the needs of the county across different dimensions, including trying to achieve equity between urban and rural residents, investment in different transportation modes, and meeting both local and regional policy needs. Moreover, significant accountability mechanisms provide regulations to ensure that funds are distributed to and spent by jurisdictions as promised by the measures. Overall, this research finds that local return is a vital part of LOST measures in California, allowing cities to meet local needs ranging from maintenance of local streets to funding for special programs, while simultaneously aligning local investment with regional priorities.