Article describes the issues of shaping the structures of local government administration considering new concepts of public management. Attention will be focused on governance, which determines two paradigms of public administration: public administration aimed at cooperation and organized in a network manner. Will evaluate the degree of their impact on the structure of local government administration in Poland. Further considerations will aim to identify the relationship between the quality of governance and administrative structure of local government. The quality of governance is recognized (by the World Bank) in six dimensions of good governance, which is a function of appropriately shaped bodies. Striving to meet the criteria of good governance may involve restrictions on the use of cooperation and networking paradigms. ; Artykuł podejmuje problematykę kształtowania struktur administracji samorządowej w świetle nowych koncepcji funkcjonowania sektora publicznego. Uwaga została skoncentrowana na współzarządzaniu, które wyznacza dwa paradygmaty administracji publicznej: administrację publiczną ukierunkowaną na współpracę oraz zorganizowaną w sposób sieciowy. Ocenie poddany został stopień ich wpływu na kształtowanie struktury administracji samorządowej w Polsce. Dalsze rozważania miały na celu identyfikację związku pomiędzy jakością rządzenia a strukturą administracyjną samorządu terytorialnego. Jakość rządzenia ujmowana jest (za Bankiem Światowym) w sześciu wymiarach dobrego rządzenia, które z kolei jest funkcją odpowiednio ukształtowanych instytucji. Dążenie do spełnienia kryteriów dobrego rządzenia może wiązać się z ograniczeniami w stosowaniu paradygmatów współpracy i sieci.
The article focuses on the theoretical and practical analysis of various levels of governance in higher education - at the systemic level, at the institutional level and at the level of public policy making in higher education system and universities. Both Poland and Ukraine are facing the common challenges of the urgent need to diminish bureaucracy at universities and to deregulate the system of higher education, which requires the necessary changes to the legal framework at the institutional and systemic levels. The article considers which tools in the process of transformation of higher education, both at the macro (governance in HES and public policy) and micro (governance and management in HEI) levels can be used in order to find effective solutions in the areas of management, governance and public policy in the higher education system. ; Artykuł poświęcony analizie teoretycznej oraz praktycznej różnych poziomów rządzenia (governance) w szkolnictwie wyższym - na poziomie systemowym, instytucyjnym i na poziomie polityki państwa wobec systemu szkolnictwa wyższego oraz uniwersytetów. Zarówno Polska, jak i Ukraina stają wobec wspólnego wyzwania konieczności odbiurokratyzowania działania uczelni i deregulacji systemu szkolnictwa wyższego, co wymaga niezbędnych zmian reguł ładu instytucjonalnego i systemowego. W artykule pokazano, jakie narzędzia w procesie transformacji szkolnictwa wyższego zarówno na poziomie makro (governance in HES i polityka publiczna), jak i mikro (governance i management in HEI) mogą być wykorzystane w celu podejmowania skutecznych rozwiązań w obszarach: zarządzanie, governance i polityka publiczna w systemie szkolnictwa wyższego.
The problem examined in the paper is part of a broader reflection on public governance, especially in its territorial dimension. The author focuses mainly on the modernisation of the public sector in Poland and the world with regard to the principles of participatory democracy as evidenced by the practice of urban governance. In particular, the author focuses on one of the tools that stimulate participation, i.e. participatory budgeting, which has recently resulted in a breakthrough trend in institutional practice and which can be regarded as an innovation in public governance. The aim of the paper is to examine the impact of the implementation of participatory budgeting on governance in selected Polish cities. The whole analysis is carried out in the context of normative assumptions and the analysed problem highlights the question of the standards of good public governance, which should be respected at the local level. The paradigm adopted by the author reflects the call for the "right to the city for the citizens," i.e. an approach whereby cities should develop not only in order to support the economy but also to be able to meet people's aspirations to a better quality of life.
The article discusses current dilemmas of the European Union policy with regard to the development of competitive and low emission transport in the context of good governance principles. The first part discusses selected assumptions of the idea of public governance reflected in the EU transport policy. Then the current degree of development of the EU transport was assessed. The assessment of consequences of increased demand for transport confirmed the need to efficiently deliver on the strategy for the development of low emission transport. It is also stressed that the implementation of the assumptions of the public governance idea may be seen as an innovative solution in managing a complex network of ties and coordination of policies at different levels and support the shift towards low emission, circular economy model in transport. However, attention has been paid to the need to continue studies on the assessment of efficiency and effectiveness of good governance principles. ; Artykuł jest poświęcony prezentacji aktualnych dylematów polityki Unii Europejskiej dotyczących rozwoju konkurencyjnego i niskoemisyjnego transportu w kontekście realizacji zasad dobrego rządzenia (good governance). W pierwszej części artykułu omówiono wybrane założenia koncepcji współrządzenia (public governance), mające odzwierciedlenie w polityce transportowej Unii Europejskiej. Następnie dokonano oceny obecnego stanu rozwoju transportu Unii Europejskiej. Ocena konsekwencji wzrostu popytu na transport potwierdziła potrzebę efektywnej realizacji strategii na rzecz rozwoju niskoemisyjnego transportu. Podkreślono, że wdrażanie założeń koncepcji public governance może stanowić nowatorskie rozwiązanie w zakresie zarządzania skomplikowaną siecią powiązań i koordynacji polityk na wszystkich szczeblach, wspierając przejście transportu do modelu gospodarki niskoemisyjnej o obiegu zamkniętym. Zwrócono jednak uwagę na potrzebę kontynuacji badań nad oceną skuteczności i efektywności realizacji zasad good governance.
The paper offers a case study of the Marianske Lazne administration as an example of the New Public Governance (NPG) approach ed in the Czech Republic. The focus is on the particular pillars representing the features of NPG. Until now, five months after the general election, the particular attention of the Pirate Party on the determinants of NPG objectives could be observed through: making all meetings of the board's expert commissions accessible for the general public; publishing all documents discussed by the town's council on the internet; making all the town's banking accounts transparent; creating a department of internal audit separated from the rest of the administration; granting the status of a permanent guest at the board's meetings to a representative of the opposition; doubling the frequency of the council's meetings; preparing new rules of procedure facilitating the participation of citizens in the council's meetings; strengthening the communication channels between the council on the one hand and the chairpersons of expert commissions and directors of municipal organisations on the other; cancelling the positions with unclear benefits for the town; and making the rules of using municipal funds more transparent. There are still mo re evident measures expected in the areas of the second and third pillars of the Pirates' program, that is the provision of quality services for citizens and vicular and the positive development of tfie town's spa industry.
The article focuses on the theoretical and practical analysis of various levels of governance in higher education - at the systemic level, at the institutional level and at the level of public policy making in higher education system and universities. Both Poland and Ukraine are facing the common challenges of the urgent need to diminish bureaucracy at universities and to deregulate the system of higher education, which requires the necessary changes to the legal framework at the institutional and systemic levels. The article considers which tools in the process of transformation of higher education, both at the macro (governance in HES and public policy) and micro (governance and management in HEI) levels can be used in order to find effective solutions in the areas of management, governance and public policy in the higher education system.
O serviço prestado pela auditoria independente é fundamental para uma maior transparência e confiabilidade dos relatórios financeiros das empresas de capital aberto. As possíveis ameaças à independência e qualidade das suas análises, os custos dos serviços e a relação com os mecanismos de governança corporativa são temas explorados internacionalmente. Esta pesquisa investiga o tema no ambiente brasileiro, possível a partir da Instrução CVM 480, que tornou obrigatória a divulgação dos valores dos serviços de auditoria e serviços extras contratados junto às empresas de auditoria independente. Com o objetivo de analisar a relação entre governança corporativa, custos de auditoria e de serviços extra-auditoria, foram analisadas as informações disponibilizadas por 131 empresas no primeiro semestre de 2010. As proxies de governança utilizadas foram: desvio de direitos dos cinco maiores acionistas, participação em segmentos diferenciados de governança da Bolsa de Mercadoria e Futuros & Bolsa de Valores de São Paulo (BM&FBovespa), existência de comitê de auditoria e de departamento de auditoria interna. Os resultados apontam para uma relação negativa entre governança e custos de auditoria, sugerindo que, no mercado brasileiro, predomina o efeito risco. Ou seja, melhores práticas de governança reduzem os riscos (judiciais e de perda da reputação) da auditoria externa permitindo a cobrança de valores menores. A literatura internacional não é unânime quanto ao sinal, embora a maioria dos estudos apresente uma relação positiva, a favor do efeito demanda. De acordo com este efeito, melhor governança implica em maiores exigências junto ao serviço da auditoria acarretando elevação dos valores cobrados. A relação encontrada também é negativa entre os valores dos serviços extras e as boas práticas de governança. Apesar de as pesquisas não comprovarem a influência destes custos sobre a perda da independência da auditoria externa, a limitação desta prática é uma tendência entre legisladores e reguladores. ; The service provided by an independent audit is essential to the greater transparency and reliability of the financial reporting of public companies. The topics explored in the international literature include possible threats to the auditors' independence and the quality of their analysis, the cost of their services and their relationship with corporate governance mechanisms. The present study investigates this topic in the Brazilian context. This has become possible following CVM Instruction No. 480, which obligates the disclosure of the costs of audit and non-audit services contracted to independent audit firms. The information provided by 131 companies in the first half of 2010 was analyzed to determine the relationship between corporate governance and audit and non-audit service costs. The proxies for governance that were used are given as follows: the five largest shareholders rights mismatch, the participation in premium listing segments of the Brazilian Securities, Commodities, and Futures Exchange (Bolsa de Mercadoria e Futuros e Bolsa de Valores de São Paulo - BM&FBovespa), the existence of an audit committee and an internal audit department. The results point to a negative relationship between governance and audit costs, which suggests that the risk effect is predominant in the Brazilian market; that is, better governance practices reduce external audit's risks (legal and loss of reputation), thereby allowing them to charge less. Most studies in the international literature show a positive relationship in favor of the demand effect, but this is not consensual. According to this effect, better governance implies greater demands on the audit service, resulting in an increase in the fees charged. The relationship between non-audit service costs and good governance practices is also negative. Although studies have not shown that these costs can contribute to the loss of independence of the external audit, legislators and regulators tend to limit this practice