Suchergebnisse

In many countries occur problems from unfunded mandates related to a shift of a function by an upper tier of government to lower rank governments without providing the lower one with financial means to perform these functions. The authors define the unfunded mandates and clarify how they relate to functions, uncovered costs and financial means of municipalities. Then they discuss the connexity principle in order to avoid unfunded mandates and respective functions variations in crises to avoid unfunded mandates. They point to conflicts which stem from allocation, stabilization and distribution activities. In Estonia the development of revenues and expenditures of central and local governments reflect tendencies to cause unfunded mandates especially in the period of crisis from 2009 to 2011. To fight unfunded mandates the connexity principle should be applied for municipal performance of central state functions and compulsory municipal functions. The central and local government finances should vary according to the principle of parallelism. If the total tax revenues vary the changes of block grants have to be parallel to the disposable incomes of the tiers of government.

The decision oriented theory of the public firm (Feng, Friedrich 2013) becomes extended. The authors consider that sometimes public firms compete horizontally as well. This can be due to competition among the public owners (e.g. municipalities) considering location choices for public firms they own, or public firms competing against each other. We mention some results related to the first type of competition and we refer to how the literature on location choices under oligopolic conditions could be referred to within the framework of our basic approach. One approach by Cornes and Hartley (2001) also allows modelling the establishment of joint ventures and their location choices. The basic model of the public firm is used to provide insight into the location choices of a trust of public firms. The trust exhibits coordination at three levels via the politically-oriented decision-making body of the public owner, the trust's headquarters and subsidiary public firms. The resulting model illustrates the interplay of different decisionmakers and the effects of the coordinating activities. The first attempts to formulate a public firm decision-making oriented location theory exist.

The share of GDP used for financing education in Estonia is somewhat lower in comparison to the EU average, the nominal amount of per capita education funds is much more lower due to a low level of economic development. Moreover, because of thin population per square km many small schools exist in Estonia without a sufficient number of pupils, which makes the education system more costly. We consider two different basic strategies to improve the situation. The current strategy of financing Estonian general education refers mainly to the prevailing educational and spatial organization. This strategy is not based on a fair equal treatment of cases. Therefore a new strategy of improvement of education financing system is discussed. It is based on the idea of Functional Overlapping Competitive Jurisdictions (FOCJ). The municipalities voluntarily form FOCJ that are operating schools. In this way municipalities may form a school jurisdiction that can negotiate with central government institutions for the loan and the school equipment etc. A municipality can act individually or the FOCJ negotiates for the municipal members in total. Theories of FOCJ-establishment, FOCJ-contribution determination and FOCJ-negotiations with central government are demonstrated. The FOCJ can supplement positively the first strategy of reform.

"Zusätze und Beylagen" (second paginated sequence) includes, on p. 42-82, a protocol of meetings by the Elector and his council devoted to the plan of a church union between Reformed and Lutherans. ; Title vignette (engraved portrait of Elector Karl Ludwig). ; Signatures: *⁴ A-S⁸ T⁴ a-i⁸ (-i8). ; Published anonymously; author from cataloging data in North German Union Catalog database (GBV). ; Includes bibliographical references. ; Mode of access: Internet.

Der Artikel beschäftigt sich mit dem sozialen Engagement von Unternehmen. Zunächst wird das freiwillige gesellschaftliche Engagement von Unternehmen anhand seiner Organisationsformen, Instrumente und Verfahrensweisen in ausgewählten Handlungsfeldern veranschaulicht. Anschließend werden sozialwissenschaftlich relevante theoretisch-konzeptionelle Überlegungen sowie empirische Befunde dargestellt und erläutert. Abschließend werden gesellschaftspolitische Grundannahmen und Möglichkeiten der Förderung des gesellschaftlichen Engagements von Unternehmen kurz skizziert. (ICB2)