Does type of well drilling matter for local governments' fund balances?

2018 ◽  
Vol 19 (1) ◽  
pp. e1878
Author(s):  
Intae Choi
Keyword(s):  
Local Governments ◽  
Well Drilling ◽  
Fund Balances

HISTORICAL DEVELOPMENT OF THE FINANCIAL REPORTING MODEL FOR STATE AND LOCAL GOVERNMENTS IN THE UNITED STATES FROM LATE 1800s TO 1999

2013 ◽  
Vol 40 (2) ◽  
pp. 21-53 ◽  
Author(s):  
Terry K. Patton ◽  
Paul D. Hutchison
Keyword(s):  
United States ◽  
Financial Reporting ◽  
Local Governments ◽  
Historical Development ◽  
The United States ◽  
Historical Study ◽  
Reporting Standard ◽  
Governmental Accounting ◽  
Fund Balances ◽  
State And Local

This study examines the historical development of the financial reporting model for state and local governments in the United States from the late 1800s through the issuance by the Governmental Accounting Standards Board (GASB) of Statement No. 34 in 1999. This research shows how the current governmental reporting standard evolved over time to meet diverse user needs by presenting both government-wide and fund statements, and requiring three governmental operating statements with potentially three different measurement focuses: the Statement of Activities; the Statement of Revenues, Expenditures, and Changes in Fund Balances; and the Budgetary Comparison Schedule. Overall, this historical study provides unique insights about the development of the governmental reporting model and an appreciation for the reporting requirements of GASB Statement No. 34.

scholarly journals Revenue Budget Variance and Capital Expenditure Realization Emperical Evidence from Indonesian Local Goverments

2018 ◽  
Vol 9 (1) ◽  
pp. 1-10
Author(s):  
Heru Fahlevi
Keyword(s):  
Local Governments ◽  
Capital Expenditure ◽  
Observation Data ◽  
Government Budget ◽  
Local Revenue ◽  
Fund Balance ◽  
Fund Balances ◽  
Local Government Budget ◽  
The Relationship ◽  
Positive Effect

This study aims to examine the effect of local revenue variance, variance of fund balances and budget account surplus (SILPA) for capital expenditure realization. The population in this study were all districts / cities in Indonesia, with observations taken from 2010 to 2014 amounting to 508 districts / cities from 34 provinces. Based on the Slovin formula, obtained a sample of 345 districts / cities as observation data. Data obtained from local government budget and budget realization report 2010-2014). Multiple regression analysis applied to data analysis. Empirical results indicate that the variance of local revenue is related to the realization of capital expenditure. The results also reported the relationship between variance of equilibrium funds and capital expenditure realization as well as the relationship between budget account surplus and capital expenditure realization. The results are also related simultaneously between the variance of local revenue, variance of fund balance, and budget account surplus (SILPA) for capital expenditure realization. The conclusions of this study are the variance of local revenue, the variance of fund balance, and the remaining budget have a positive effect on capital expenditure. Thus, local governments can be said to have changed the variance of Regional Income, balance funds and SiLPA to capital expenditures. The consequence is the emergence of new capital expenditure programs that may not be realized.

Florida Agritourism Building and Fire Codes

EDIS ◽  
2020 ◽  
Vol 2020 (1) ◽  
Author(s):  
Mary Beth Henry ◽  
Kathryn A Stofer
Keyword(s):  
Agricultural Education ◽  
Local Governments ◽  
Regulatory Authority ◽  
Building Codes ◽  
Bona Fide ◽  
Agricultural Operations ◽  
On Farm ◽  
Fire Codes

Agritourism marries Florida’s two largest industries, tourism and agriculture, to provide an on-farm recreational experience for consumers. Although Florida trails many other states in the number of agritourism operations, the number of Florida farms offering recreational experiences more than doubled from 2007 to 2012. This new 4-page document describes building codes relevant to Florida agritourism operations. Written by Mary Beth Henry and Kathryn A. Stofer, and published by the UF/IFAS Department of Agricultural Education and Communication.https://edis.ifas.ufl.edu/wc349 A companion document, Florida’s Agritourism Laws, EDIS publication AEC623, Florida’s Agritourism Laws, http://edis.ifas.ufl.edu/wc285, discusses Florida Statutes related to definitions, liability protections, and limits to regulatory authority of local governments over bona fide agricultural operations engaged in agritourism.

Fiscal Decentralization in Transition Economies

2004 ◽  
pp. 126-141
Author(s):  
A. Chernyavsky ◽  
K. Vartapetov
Keyword(s):  
Public Finance ◽  
Transition Economies ◽  
Local Governments ◽  
Fiscal Decentralization ◽  
Government Control ◽  
Finance Reform ◽  
Fiscal Transfers ◽  
Fiscal Autonomy ◽  
Subnational Government ◽  
Tax Autonomy

By employing the methodology developed by the OECD the paper assesses the degree of revenue decentralization in Russia in comparison with other post-communist European countries. The paper provides theoretical arguments underpinning fiscal decentralization, analyzes the composition of subnational government revenues, the level of regional and local tax autonomy and types of intergovernmental fiscal transfers. The analysis presents the composition of revenues depending on the degree of subnational and local government control. In comparison with other transition countries fiscal decentralization in Russia is relatively low. It is concluded that Russia's public finance reform has not progressed towards providing greater fiscal autonomy for regional and local governments.

OPTIMALISASI PERAN PEMDA DALAM MENGATASI KENDALA PELAKSANAAN KONSERVASI KEANEKARAGAMAN HAYATI DI DAERAH (STUDI KASUS PROVINSI BENGKULU)

2020 ◽  
Vol 15 (2) ◽  
Author(s):  
Antung Deddy Radiansyah
Keyword(s):  
Local Government ◽  
Biodiversity Conservation ◽  
Local Governments ◽  
Central Government ◽  
Wild Plants ◽  
Regional Government ◽  
Conservation Areas ◽  
Conservation Area ◽  
Conservation Policies

Gaps in biodiversity conservation management within the Conservation Area that are the responsibility of the central government and outside the Conservation Areas or as the Essential Ecosystems Area (EEA) which are the authority of the Regional Government, have caused various spatial conflicts between wildlife /wild plants and land management activities. Several obstacles faced by the Local Government to conduct its authority to manage (EEA), caused the number and area of EEA determined by the Local Government to be still low. At present only 703,000 ha are determined from the 67 million ha indicated by EEA. This study aims to overview biodiversity conservation policies by local governments and company perceptions in implementing conservation policies and formulate strategies for optimizing the role of Local Governments. From the results of this study, there has not been found any legal umbrella for the implementation of Law number 23/ 2014 related to the conservation of important ecosystems in the regions. This regulatory vacuum leaves the local government in a dilemma for continuing various conservation programs. By using a SWOT to the internal strategic environment and external stratetegic environment of the Environment and Forestry Service, Bengkulu Province , as well as using an analysis of company perceptions of the conservation policies regulatary , this study has been formulated a “survival strategy” through collaboration between the Central Government, Local Governments and the Private Sector to optimize the role of Local Government’s to establish EEA in the regions.Keywords: Management gaps, Essential Ecosystems Area (EEA), Conservation Areas, SWOT analysis and perception analysis

Asymmetrical Attribution of Performance in China

Asian Survey ◽  
2020 ◽  
Vol 60 (5) ◽  
pp. 978-1003
Author(s):  
Jacqueline Chen Chen ◽  
Jun Xiang
Keyword(s):  
Economic Development ◽  
Local Governments ◽  
Central Government ◽  
Cultural Theory ◽  
Political Trust ◽  
Mediation Model ◽  
Multilevel Mediation ◽  
Dual Pathway ◽  
Underlying Mechanisms ◽  
The Impact

Existing studies of the impact of economic development on political trust in China have two major gaps: they fail to explain how economic development contributes to the hierarchical trust pattern, and they do not pay enough attention to the underlying mechanisms. In light of cultural theory and political control theory, we propose adapting performance theory into a theory of “asymmetrical attribution of performance” to better illuminate the case of China. This adapted theory leads to dual pathway theses: expectation fulfillment and local blaming. Using a multilevel mediation model, we show that expectation fulfillment mainly upholds trust in the central government, whereas local blaming undermines trust in local governments. We also uncover a rural–urban distinction in the dual pathway, revealing that both theses are more salient among rural Chinese.

Entrepreneurship Management at the Local Government Level: The Experience of the Cities for Entrepreneurs Program

2018 ◽  
Vol 9 (5) ◽  
pp. 388-407
Author(s):  
Patricio Gigli ◽  
◽  
Donatela Orsi ◽  
Marisel Martín Aramburú ◽  
◽  
...  
Keyword(s):  
Human Capital ◽  
Local Government ◽  
Local Governments ◽  
Structural Characteristics ◽  
National Level ◽  
Development Issue ◽  
Starting Point ◽  
Local Government Level ◽  
Micro Level ◽  
Government Level

This paper aims at describing the experience of the Cities for Entrepreneurs Program (Ciudades para Emprender or CPE) of the National Directorate of Community and Human Capital (which belongs to the SEPYME), National Ministry of Production. This paper starts from the premise that entrepreneurship takes place at the most micro level of the offer and, therefore, is a concept associated with the characteristics of the environment closest to that offer: the local territory. However, there is little history in the country of public policies relating the issue of entrepreneurship with the local management. That is why we take as a starting point the conceptualization of the chosen framework: local governments and the development issue, seen from the perspective of entrepreneurships. Moreover, an overview is given on the structural characteristics of municipalities in Argentina. In addition, some international experiences and attempts to promote entrepreneurship at a national level are analyzed. Finally, the Cities for Entrepreneurs Program (CPE) is outlined, based on a summary of the diagnoses of the Entrepreneurial Ecosystems of the selected cities and the tools used and their execution status at the time of publication of this paper.

The Rise of Anchor Institutions and the Threat to Community Health: Protecting Community Wealth, Building Community Power

2016 ◽  
Vol 3 (1) ◽  
Author(s):  
Lawrence T. Brown ◽  
Ashley Bachelder ◽  
Marisela B. Gomez ◽  
Alicia Sherrell ◽  
Imani Bryan
Keyword(s):  
Public Health ◽  
Economic Development ◽  
Local Governments ◽  
The United States ◽  
Public Health Research ◽  
Ethical Implications ◽  
Anchor Institutions ◽  
Health Related Research ◽  
Research Parks ◽  
Wealth Building

Academic institutions are increasingly playing pivotal roles in economic development and community redevelopment in cities around the United States. Many are functioning in the role of anchor institutions and building technology, biotechnology, or research parks to facilitate biomedical research. In the process, universities often partner with local governments, implementing policies that displace entire communities and families, thereby inducing a type of trauma that researcher Mindy Thompson Fullilove has termed “root shock.” We argue that displacement is a threat to public health and explore the ethical implications of university-led displacement on public health research, especially the inclusion of vulnerable populations into health-related research. We further explicate how the legal system has sanctioned the exercise of eminent domain by private entities such as universities and developers.Strategies that communities have employed in order to counter such threats are highlighted and recommended for communities that may be under the threat of university-led displacement. We also offer a critical look at the three dominant assumptions underlying university-sponsored development: that research parks are engines of economic development, that deconcentrating poverty via displacement is effective, and that poverty is simply the lack of economic or financial means. Understanding these fallacies will help communities under the threat of university-sponsored displacement to protect community wealth, build power, and improve health.

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