scholarly journals Speed-up the privatization of state-owned enterprises – An urgent requirement

2014 ◽  
Vol 17 (2) ◽  
pp. 15-24
Author(s):  
Khoa Thi Nguyen

Privatization of state-owned enterprises and transformation of state-owned enterprises to joint stock ones not only help to mobilize more capital to expand and develop but also change the organizational model and manage enterprises in a more public, democratic, transparent and efficient manner. Therefore, privatization is the principal and most important way to innovate and enhance the efficiency of the state-owned enterprises. The total number of state-owned enterprises that have been privatized since 1992 to date is about 4000, or 181,5 enterprises per year on average. This average number, especially in the period of 2001 – 2006, is by no means low. The number of state-owned enterprises have declined dramatically, from more than 12,000 in 1990 to only 3,265 in the early 2012 in which the fastest decline is observed in the enterprises controlled by local governments. However, there are noticeable problems in terms of the speed. In order to meet the target of privatization of state-owned enterprises by 2020, it is necessary to: (i) Build a privatization plan for approval by authorities (ii) Build a progress plan on withdrawal of capital which was invested outside main business activities for approval by authorities.

e-Finanse ◽  
2019 ◽  
Vol 15 (3) ◽  
pp. 67-75
Author(s):  
Adam Mateusz Suchecki

AbstractFollowing the completion of the process of decentralisation of public administration in Poland in 2003, a number of tasks implemented previously by the state authorities were transferred to the local level. One of the most significant changes to the financing and management methods of the local authorities was the transfer of tasks related to culture and national heritage to the set of tasks implemented by local governments. As a result of the decentralisation process, the local government units in Poland were given significant autonomy in determining the purposes of their budgetary expenditures on culture. At the same time, they were obliged to cover these expenses from their own revenues.This paper focuses on the analysis of expenditures on culture covered by the voivodship budgets, taking into consideration the structure of cultural institutions by their types, between 2003-2015. The location quotient (LQ) was applied to two selected years (2006 and 2015) to illustrate the diversity of expenditures on culture in individual voivodships.


Author(s):  
Simon Butt ◽  
Tim Lindsey

Many Indonesians—primarily those living in rural areas—still follow customary law (adat). The precise rules and processes of that adat differ significantly from place to place, even within short distances. This chapter shows that for many decades, adat has been subservient to national law. State-made law overrode it, leaving it applicable only in a very small proportion of cases where no national law applied, where judges could apply it as ‘living law’. Even in these cases, many judges ignored adat or distorted it when deciding cases. The 1945 Constitution was amended in 2000 to require the state to formally recognize and respect customary law, as practised in traditional communities. The Constitutional Court has given effect to this in various judicial review cases, as have some statutes enacted in the past decade or so. However, this constitutional and statutory ‘protection’ has been impeded in practice by requirements for traditional communities to be formally ‘recognized’ by their local governments, many of whom have been unresponsive to calls for recognition.


Author(s):  
Viktoriia Chokhrii ◽  

The article is devoted to the consideration of problematic aspects of the implementation of administrative responsibility for non-payment of child support, is used in the form of socially useful work. In particular, the essence of this type of administrative penalty is revealed. The study focuses on the problematic issues that arise in the implementation of the imposed administrative responsibility in the form of socially useful work. A number of problems concerning the legal application of Article 183-1 of the Code of Ukraine on Administrative Offenses (hereinafter – the Code of Administrative Offenses) and ways of their solution have been outlined. Amendments to the current legislation of Ukraine are proposed in order to improve the implementation of resolutions in cases of administrative offenses. In particular, it is proposed to monitor the workload of the staff of the territorial bodies of the State Executive Service in Ukraine and analyze their staffing standards and functional responsibilities for the preparation of materials under Article 183-1 of the Code of Administrative Offenses. In addition, it was proposed to improve the organization of the performance of socially useful work by local governments by conducting appropriate explanatory work and methodological assistance to local governments in organizing the solution of this issue. The article proposes to transfer control functions to the executive body, and to improve the duty imposed on local governments to provide socially useful work is to improve, including amendments to the labor legislation of Ukraine. It is noted that when drawing up an administrative offense or making a decision in the case, it is necessary to find out the presence or absence of circumstances that for good reasons made it impossible for the debtor to pay child support, or the existing alimony arrears for the past period. The expediency of development of methodical recommendations for local self-government bodies concerning the order of definition and performance of socially useful works is substantiated.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Che Ku Hisam Che Ku Kassim ◽  
Noor Liza Adnan ◽  
Roziani Ali

Purpose Because of the heightened environmental awareness of the public, local governments (LGs) are being pressured to improve on the extent and quality of environmental disclosures (EDs) provided in an array of reporting media. The lack of an accounting tool to identify, measure and report EDs has propelled the infusion of environmental management accounting (EMA) to support the reporting practices. This paper aims to examine the institutional pressures influencing EMA adoption by Malaysian LGs. Design/methodology/approach Using the consensus approach, a self-administered questionnaire survey is conducted on accountants in LGs in Peninsular Malaysia. The items in the questionnaire are based on the findings of prior studies on EMA adoption. Findings The results suggest that coercive isomorphism from the state government is perceived to be the influential institutional factor placing intense pressures on LGs to adopt EMA. Research limitations/implications The results solidify the potential role of the state government in any public policy changes which could further stimulate and promote the adoption of EMA. Originality/value Insufficient empirical evidence on the adoption of EMA in LGs within a developing country’s perspective contributes to a limited understanding on the development of environmental-related practices in different economic stages and environment as well as within the public sector’s perspective.


2021 ◽  
Vol 38 (4) ◽  
Author(s):  
Antonina Bobkova ◽  
Natalya Andryeyeva ◽  
Liudmyla Verbivska ◽  
Valentyna Kozlovtseva ◽  
Viktoriia Velychko

The purpose of this study is to determine the main directions of development of green entrepreneurship on the basis of environmental responsibility. The relevance of this study is due to the need to identify the main directions of green business development to solve environmental problems, based on the basic principles of environmental responsibility. It is believed that environmental responsibility is the basic basis for the formation of socially responsible green entrepreneurship, whose mission is environmental improvement on the basis of sustainable development. It is established thatit is expedient to consider ecological responsibility on levels (the state, the enterprises, the public).As the experience of successful companies shows, environmental responsibility can be integrated into the value and business of the company.The analysis revealed the main tools to stimulate green entrepreneurship: environmental taxes, "green" investments, instruments of stimulating influence on green entrepreneurship. It is established that in Ukraine the main responsibility for the implementation of sustainable development lies with the state and enterprises. The research revealed shortcomings in the organization of supervision measures and control over the targeted use of funds for the implementation of environmental programs. Also the imperfection of the regulatory framework, the inefficiency of the accounting, reporting and monitoring system, the ineffectiveness of measuresmonitoring the results of each project within a specific program to solve environmental problems. It is established that local governments and enterprises are two important participants in the environmental management system in Ukraine. Therefore, it is important to regulate environmental responsibility at the national, including regional, and corporate levels.


Author(s):  
Ignacio Javier ETXEBARRIA ETXEITA

LABURPENA: Euskadiko Toki Erakundeei buruzko Legeak udal-funtzionamendua eta -antolaketa arautzen ditu, eta udal-autonomia indartzen du, estatuko legediarekin erkatuta areagotu egin baitu tokiko entitateen autoantolakuntzarako gaitasuna, bidea emanez tokiko gobernuek modu gardenagoan joka dezaten eta hautetsiek lana eta familia hobeto uztar ditzaten. Legeak, horrez gain, tokiko gobernuak indartzea lortu nahi du, eta, horretarako, eskuordetze-teknikak jaso, eta modu aitzindarian arautu du zuzendari publiko profesionalen figura; oraingoz, hala ere, 40.000 biztanletik gorako udalerrietarako mugatu da. RESUMEN: La Ley de Instituciones Locales de Euskadi regula la organización y funcionamiento municipal y potencia la autonomía municipal al incrementar respecto a la legislación estatal la capacidad de autoorganización de las entidades locales posibilitando una actuación de los gobiernos locales más transparente y una mejor conciliación de la vida laboral y familiar de las corporativas y corporativos. La Ley busca asimismo potenciar los gobiernos locales y para ello incorpora técnicas de delegación y de forma pionera regula la figura de los directivos públicos profesionales si bien de momento limitada a los municipios con una población superior a los 40.000 habitantes. ABSTRACT: The Act on Local Entities of Euskadi regulates the municipalorganization and functioning and enhances the municipal autonomy by increasing as compared to the State legislation the self-government capacity of local entities enabling a more transparent operation by local governments and a better labour and family reconciliation of municipalities memberships. The Act also seeks to promote local governments and to do this it includes techniques of delegation and in a pioneer way it regulates the figure of public professional managers though only limited to those municipalities with a population exceeding 40.000 inhabitants.


Author(s):  
D. Kondratenko

Problem setting. The article analyzes the issue of legal relations in the field of land accounting. The legal nature of public relations in this area has been clarified. The accounting of the quantity and quality of land is investigated. The author’s definition of legal relations in the field of land accounting is provided. The circle of subjects of these legal relations is outlined. Analysis of recent researches and publications. To date, in the scientific literature there is no comprehensive study of the legal regulation of legal relations in the field of land accounting. There are only developments devoted to certain issues of land law science. Target of research. The study of the legal regulation of legal relations arising in the field of land accounting, the allocation of subjects of these legal relations. Article’s main body Justification of the appropriateness of obtaining, systematizing all the resources available on the land plot, determining the size, quality status and distribution of the land fund, providing the necessary data about the land, studying the legal relations arising on this occasion. The basis of the land registration and registration system in Ukraine is the State Land Cadastre. It reflects the subjective information on land, which accumulates as a result of land accounting. Such information is necessary primarily for the implementation of state control over the use, reproduction and protection of land. Only a legally regulated and wellmaintained process of conducting accounting and registration activities in the field of land relations can become the key to the introduction and functioning of a transparent mechanism for the circulation of land in market conditions and an effective mechanism for managing them. In this aspect, it is important to note that it is necessary to distinguish land accounting in the proper sense and land rights accounting (as a broader category compared to the first). In the context of the land registration reform and the further process of improving the State Land Cadastre, it is necessary to talk about the formation of land information relations. Conclusions and prospects for the development. Land accounting relationships are public relations that arise in connection with the activities of public authorities and local governments, which are endowed with appropriate powers to take measures to obtain, systematize and analyze information on the quantity, territorial location and use of land. The subjects of these legal relationships are landowners and land users, the state, state authorities and local selfgovernments, who are vested with the respective powers.


2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Syarief Gerald Prasetya

State Non-taxable Revenue (PNBP) from the energy and mineral sources (ESDM) sectors, particularly at Oil and earth gas(Migas) sector, coal and mineral sector, are very significant revenue of the state which is State Non-taxable Revenue described on the National budget and revenue(APBN). Actually there are still a lot of BUMN, BUMD, private companies which have not paid yet their PNBP to the Ministry of ESDM.. This research aims to recognize empirically the system of PNBP management within the Ministry of ESDM. This research has applied an analytical descriptive method which is a method to provide an actual condition regarding the credit management. The State revenue refers to PNBP credit has still been beyond the expectation due to a slow process of PNBP credit administration as well as the organization management which has not been running well. An effort to speed up the process should have to be applied refers to the efficiency of the related sources consumed such as time, cost and manpower. An effort to develop the effectiveness of State credit administration should have to be applied by improving the organization performance to maximize the result of the State credit management.


Author(s):  
Sergiy Vitvitskyi ◽  
◽  
Andriу Zakharchenko ◽  

The article analyzes the state of legislation as for provisions on the interaction of bodies and units of the National Police with local self governments in the field of public safety and order. The main directions of improving the legal basis of interaction of these bodies in this area are substantiated. One of the factors influencing the state of public safety and order in settlements is the degree of interaction of bodies and subdivisions of the National Police with local self-government bodies representing the respective territorial communities. According to the results of the study, the following areas of improvement of the legal basis for the interaction of bodies and units of the National Police with local self governments in the field of public safety and order were proposed: 1) standardization of the terms of cooperation of the specified bodies concerning maintenance of public safety and order in connection with the organization and carrying out of peaceful meetings and other mass actions; 2) consolidation of the recommended order of interaction between these bodies during the development and implementation of program documents on public safety and order; 3) determining the procedure for coordination by local self governments and the National Police in the field of coordination and control over the activities of public formations with regard of protection of public order and the state border; 4) legislative consolidation of the possibility of concluding agreements on interaction and coordination of activities by territorial police bodies and local self-government bodies; 5) determining the procedures for approval by territorial bodies (subdivisions) of the National Police of decisions of local self-government bodies on the issues of traffic organization and functioning of public transport. Separate elaboration requires regulatory regulation of relations arising in connection with the conduct of joint raids by representatives of local governments and the National Police and inspections of compliance with legislation in the field of landscaping, trade rules, etc. The search for optimal solutions to this problem should be the subject of further research.


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