The Influence of Resistance to Change on Public-Sector Reform Implementation: The Case of Italian Municipalities’ Internal Control System

The present research tries to contribute to the academic debate on public management reform adoption, focusing on the reasons for the discrepancies between actual and formal changes and using resistance to change as theoretical basis. The study hypothesizes that high levels of individual and organizational resistance to change may be associated to the formal implementation of public management reforms. The research results allow to confirm the hypothesis when large-size municipalities are considered, while when considering medium-size entities a definite evidence of a relation between resistance to change and the formal implementation of the reforms does not emerge.     

Urban Regeneration Policy from the Integrated Urban Development Model in the European Union: an Analytical Approach Based on the Study of Spanish Cities

For several years, local governments have been tackling new challenges related to the regeneration of their cities within the physical sphere, as well as in their economic and social aspects. This task is developed in accordance with what has been called the Integrated Urban Development Model, understanding the integrated nature of this approach not only in terms of the spheres of public policy involved, but also in relation to their management. In this paper, this management is analysed in terms of the development of mechanisms for New Local Governance and New Public Management (NPM). Using Spanish municipalities as a case study, this paper develops an analytical tool for the analysis of this model of urban intervention within the European context, paying close attention to the development of mechanisms for New Local Governance from a multilevel perspective, as well as the development of mechanisms for NPM.     

Did the Big Stick Work? An Empirical Assessment of Scale Economies and the Queensland Forced Amalgamation Program

In 2007, the Queensland Government imposed forced amalgamation with the number of local authorities falling from 157 to just 73 councils. Amalgamation was based inter alia on the assumption that increased economies of scale would generate savings. This paper empirically examines pre- and post-amalgamation (2006/07 and 2009/10) for scale economies. For the 2006/07 data, evidence of economies of scale was found for councils with populations up to 98,000, and thereafter diseconomies of scale. Eight percent of councils in 2006/07 (ten councils) – representing 64% of the state’s population – exhibited diseconomies of scale. For the 2009/10 data, the average cost curve remained almost stationary at 99,000 residents per council, but almost 25% of all councils (thirteen councils) were now found to exhibit diseconomies of scale. The compulsory merger program thus increased the proportion of Queensland residents in councils operating with diseconomies of scale to 84%.     

Municipal Mergers in New Zealand: An Empirical Analysis of the Proposed Amalgamation of Hawke’s Bay Councils

Local government policymakers across the developed world have frequently employed municipal amalgamation to improve the operation of local councils, and New Zealand is no exception. This paper empirically examines claims made in Potential Costs and Savings of Local Government Reform in Hawke’s Bay that the merger of the five local authorities in the Hawke’s Bay Region of New Zealand would generate significant cost-savings. We empirically test for the existence of scale economies in a single merged Hawke’s Bay council and find that no cost-savings can be expected. This removes a key argument for a forced Hawke’s Bay amalgamation.     

Does Size Still Matter? An Empirical Analysis of the Effectiveness of Victorian Local Authorities

Efficiency approaches to the question of whether population size matters to optimal local government have proved largely inconclusive. However, recent exploratory empirical work employing an effectiveness approach – as proxied by citizen satisfaction survey data – offers a promising way forward. The present paper seeks to build upon an earlier cross-sectional analysis of Victorian local government by employing longitudinal data over a three-year period – 2008 to 2010 – for Victorian local authorities. The greater depth of data confirmed the positive associations with population density but suggests that negative linear relationships dominate over parabolic associations for population size. This result underlines the need for the collection of more local government citizen satisfaction data by Australian local government systems, given its potentially fruitful application in tackling contentious questions in contemporary local government policy debates.     

Public-Sector Consolidated Financial Statements: An Analysis of the Comment Letters on IPSASB’s Exposure Draft No. 49

Public sector consolidated financial statements can be drafted according to different approaches, especially the “control approach” or “budgetary perspective.” Considering the growing importance of the International Public Sector Accounting Standards (IPSAS) in the international scenario, the aim of the article is to investigate these approaches through an analysis of the comment letters submitted to the Exposure Draft no. 49, which will replace the current IPSAS 6. The main finding concerns the acceptance of the key role played by the control approach, even though it needs to be better specified, in order to take into account the public sector characteristics.     

司法解释场域的“央地矛盾”及其纾解——以“地方释法”为中心的分析

在以统一法制为目标的法律解释体制下,最高司法机关供给的司法解释资源无法满足地方司法机关的释法需求,构成了司法解释场域的“央地矛盾”.为了缓解供需矛盾,地方司法机关开始自发转向“地方释法”,试图以发布地方释法文件的方式实现司法治理效果.中央虽对“地方释法”持禁止态度,但制定的相关规制规范却过于宽松,未能起到应有的限制作用...     

论警察临战的武力控制

临战武力是警察依法使用武力手段控制犯罪嫌疑人的行为过程。国家法律赋予警察使用武力控制手段的权利,用于控制、制止犯罪行为。只有不断加强警察临战武力控制能力培训,提高警察临战武力控制的能力,才能保卫国家、社会和人民的安全。     

有限责任视野下公司内部人控制的合理性分析

内部人控制是现代公司制企业中普遍存在的现象,运用股东有限责任制度、公司独立人格制度和权利义务对等原理对内部人控制存在的原因进行分析发现,就公司权力配置的应然状态而言,内部人控制有其存在的制度空间、组织基础和法理依据,其作为经营管理层面上的控制权,存在于股东有限责任制度所构建的权利和利益平衡体系之中.     

地方政府债务风险的宪法学释析

地方政府债务风险的处理应当遵循宪法逻辑,即政府与公民是一种信托关系,只要公民权利的需求仍在,政府就没有破产的理由。因此,地方政府破产只是财政破产但行政不破产。在地方政府破产重整程序中,地方政府提供的保障民生的基本公共服务优先于地方债的债权,因为前者保护的是大多数人的基本生存权。诉诸民主体制才能从源头上控制政府的发债权进...