While the major goal of intergovernmental equalization transfers is the pursuit of equity, there are also a number of unintended consequences produced by equalization programs. In this dissertation we analyze the negative effect of equalization on the size of factors that are either used to measure the equalized jurisdictions' fiscal capacity in gap-filling equalization programs or are taxed with the purpose of further redistribution among jurisdictions in tax base sharing programs. We propose a theoretical framework in which the comparative statics analysis shows how equalization programs can induce substitution effect in the representative individual's consumption bundle via changes in the perceived price of the good that is associated with the size of the factor used to measure the equalized jurisdictions' fiscal capacity or taxed with the purpose of further redistribution among the jurisdictions. As the representative individual changes consumption of this good, the size of the factor also changes, resulting either in a reduction of the budget revenue collections or in the size of tax bases in the equalized jurisdictions. In the empirical part of this dissertation we examine the existence and economic significance of these effects using two cases of equalization programs. First, we examine the adverse effect of the equalization programs on revenue collections in Russia's regions where regional governments redistributed resources among their constituent municipalities based on the size of their actual revenue collections. Second, we examine the adverse effect of the tax base sharing program in the Twin Cities Metropolitan area of Minnesota on the size of commercial and industrial property where this property is taxed at a uniform rate and then reassigned to the municipalities in the inverse proportion to the size of their per capita real property. In both cases our empirical results support the hypothesis that the equalization programs adversely affect the size of the factors that are used to measure the equalized jurisdictions' fiscal capacity or that are taxed with the purpose of further redistribution among jurisdictions in tax base sharing programs.

Informal or non-contractual partnerships between nonprofit organizations (NPOs) and government entities are becoming more common in America, opening up new possibilities for NPOs to function as equal partners in the decision-making process and implementation of community services. The problem concerns the challenges that NPOs face in achieving equal partner status with their local government counterpart, a problem which has received limited attention in research. The purpose of this study was to explore the dynamics behind successful informal partnerships between NPOs and local governments, translating into effective and efficient service delivery. The theoretical framework was based on Davis's stewardship theory and Schelling's game theory. The research questions examined the dynamics that enable the NPO and government partnerships to be successful, specifically the development and sustainment of trust, power balance, open and transparent communication, and level and frequency of interactions. This qualitative case study included interviews with nonprofit executives (n = 5), recruited through a pre-interview questionnaire, and review of NPO published documents describing the informal partnerships. The data were coded and analyzed by creating mind maps. Findings revealed that the actions and decisions of the NPOs and local governments reflected a shared mission and desire to achieve positive social change. The results indicate that NPOs and local governments may function as equal partners if certain dynamics are present such as trust, transparent communication, influence, and goal alignment. The implications for social change include establishing successful models of informal partnerships between NPOs and local governments that impact the social and economic well-being of communities.

A research report submitted to the Faculty of Engineering and the Built Environment, University of the Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Science in Development Planning / At the birth of the democracy, there were countless hopes, promises and desires that came with the new era. Many South Africans had a renewed hope for improved living conditions and economic opportunities. The new hope and desires are well articulated in the African National Congress 1994 election slogan ‘a better life for all’. Provision of housing was amongst the list of promised goods. While many South Africans have received the houses they were promised, millions still reside in poor living conditions, crammed in shacks and squatter camps. Other communities have felt the brutal hand of the government, and have been uprooted from their homes to make way for new developments. The ferocious acts have not gone unnoticed by the affected communities as they have taken on the streets as a platform to demand for basic services to be delivered in their locations. In recent years, service delivery related protests have become the order of the day where communities are disregarding the current channels of engagement in favour of new insurgent practices. The new platforms of engagement create a labyrinth of complex situations that planners have to muddle through. With the mounting public protests and increasing demands for basic services, planners are inescapably knotted in complex situations that require immediate response. Planning in diverse and multi-cultural contexts is challenging as planners are confronted with a web of contextual, administrative and political issues. It is from this premise that the study explored the planning challenges of service delivery in local municipalities. The challenges were probed through exploring the planning challenges of delivering housing in local municipalities. From the discussions in the report and the chosen case study of Sicelo Shiceka informal settlement in Midvaal Local Municipality it was evident that there were complexities encountered when it came to delivering services in a context entangled in complex party politics. Issues of power, politics, limited capacity, multiple stakeholders, unrealistic demands and the multi-cultural contexts are just some of the few challenges planners stumble across. From the study, it was evident that the South African rhetoric on service delivery makes it difficult to deliver houses in such contexts as people feel entitled to the services but have no responsibility to the services. The study highlights the difficulty of planning within a maturing democracy. The research further suggests that planning is influenced by politics even when it comes from an objective approach.

This is a thesis about managing multiplicity. It analyses how people working in municipalities are managing, controlling, and caring for the complex and contradictory world they live in. Building on more than 100 interviews and observations, the thesis examines the multiple realities of those who work in public sector organisations. By studying (1) the work of managers on different organisational levels, controllers, professionals responsible for the care of others and, to a lesser extent, politicians; (2) the management control systems that are used in the work, and (3) the ongoing debates and legislations directed towards the management of care practices, the thesis makes an effort to analyse how the realities of these individuals; those active in controlling and caring, are constructed. The thesis makes several contributions to the literatures on management control and public management. Where earlier studies are either based on a functionalist conception of management control and public management (in which performance measures and control systems are tools in the hands of managers, that enable them to control other practices), or focused on understanding how control contributes to the construction of reality (making reality ontologically coherent, and therefore controllable), the present thesis argues that management can be approached and analysed as a practice devoted to managing ontological multiplicity, rather than as an activity devoted to control other practices or making reality controllable. By using the concept of ontological politics, the thesis shows that control often fails to make reality controllable, which makes the practice of management reliant on alternative ways to manage. The alternative to control that is analysed in the thesis is care, and the thesis argues that care could be seen as a way to manage, rather than as something that should be controlled: care is complementary to control when it comes to management. The thesis explicates how management by care is done in relation to management by control, and how they may become resources for each other in managing the complex and contradictory public sector. / <p>At the time of the doctoral defense, the following papers were unpublished and had a status as follows: Paper 2: Accepted. Paper 3: Manuscript. Paper 4: Manuscript.</p>

A good and functioning accounting system is vital for public sector entities, therefore, they have to observe all requirements and disclosures that are recommended in the accounting standards of financial reporting. When a public sector entity acts and follows the legislation correctly it will affect the citizens’ participation, which in turn will also lead to increased democracy. Because of the IPSAS’s and the SCMA’s standards which in turn are influenced by the business accounting standards (IAS and IFRS), the public sector entities have had issues whether to follow some of the standards. One example of this issue is the evaluation of assets which has been problematic, therefore, the imitation of the private sector has been criticized by academics, like for example Mautz (1981) and Pallot (1992). The main objective with this study is to explore to which extent Swedish municipalities are following the recommendations from SCMA regarding the evaluation of the assets. The purpose of the article is also to compare two municipalities and explore differences and similarities between them. Further we can explore if the quality of the financial information is affected by the size of the municipality, that is, if a small municipality does have a poorer quality in comparison to a bigger one; which many assume. We also want to discover the main similarities and differences between the IPSAS and SCMA, that is, when it comes to the standards regarding the evaluation of assets. To achieve the purpose of this case study, we will interview two people from two different municipalities, that is, two employees on the financial department who have accounting and the annual report as their main tasks. This study shows that there are mostly similarities and not major differences between these two municipalities regarding the evaluation of assets. Hence, both municipalities follow the national standards from the SCMA, but with very few exceptions when it comes to assets evaluation. This study also showed that the IPSASB and the SCMA recommend different methods when measuring the value of an asset, therefore, there is a difference between them two in this matter. In brief, the SCMA rather recommends the cost method; the IPSASB on the other hand proposes the fair value method as the most appropriate. This study shows that there are no major deviations between the two municipalities when it comes to following the standards regarding the evaluation of assets, hence, the quality mostly does not differ.

Abstract Since the 2006 election the country of Sweden is governed by four Liberal and Conservative parties. Parties that by cooperating maintain power in office and forms a so called coalition. A coalition that not only can be seen at the national but also at the local level. According to pervious research coalitions that holds control of the seats in the government at the national level tends to increase the total expenditures compared to other types of government formations. Can a similar connection be seen at the local level? This the fundamental issue of this essay. The study is a multiple case study of the Swedish local governments and their expenditures. The purpose of the study is to examine if Swedish local governments governed by a coalition of parties tend to spend more money than other types of local government formations. The hypothesis is that coalitions tend to increase the local expenditures compared to other government formations in the local governments due to the result of previous research at the national level. The empiric investigation examine the Swedish local governments after the 1994 and 2006 elections. The government formations are then compared with different types of measures of local expenditure. The investigation shows that local governments governed by a coalition of parties not tend to have increased expenditures compared to local governments governed by other types of government formations.

There are different types of cultures with increasing of immigrant brides to bring lots of impacts on Taiwan. However, those female spouses have never got the respect from Taiwan¡¦s society, no matter how they strive for keeping their existence value. Besides discriminative reports from media, the difficulties those female spouses meet are also caused by deficient policy planning and implementation. There are two research methods as secondary data analysis and in-depth interview in the study to discuss the role played by local governments in Taiwan on the immigrant brides policy implementation and other related issues. The study intends to figure out social policy implementation of immigrant brides and its substances. Moreover, it also discusses the process while the policy is being planned and executed to realize formation and response of such a social issue in local governments in Taiwan with feminism and multiculturalism in the study. With multiculturalism, the study shows out real existence value and positive meaning of new immigrants. Furthermore, as exploration and analysis mentioned as above, it hopes to offer and promote development and active view of social policy of new immigrants to actually practice multivalue in the policy further in the study.

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<p>Abstract</p><p>Since the 2006 election the country of Sweden is governed by four Liberal and Conservative parties. Parties that by cooperating maintain power in office and forms a so called coalition. A coalition that not only can be seen at the national but also at the local level. According to pervious research coalitions that holds control of the seats in the government at the national level tends to increase the total expenditures compared to other types of government formations. Can a similar connection be seen at the local level? This the fundamental issue of this essay. The study is a multiple case study of the Swedish local governments and their expenditures. The purpose of the study is to examine if Swedish local governments governed by a coalition of parties tend to spend more money than other types of local government formations. The hypothesis is that coalitions tend to increase the local expenditures compared to other government formations in the local governments due to the result of previous research at the national level. The empiric investigation examine the Swedish local governments after the 1994 and 2006 elections. The government formations are then compared with different types of measures of local expenditure. The investigation shows that local governments governed by a coalition of parties not tend to have increased expenditures compared to local governments governed by other types of government formations.</p>

Local Governments internationally are constantly challenged to provide resources for maintaining and improving urban areas. This study illustrates that South African Local Governments are struggling to provide the services needed to maintain and rejuvenate cities. With budgets stretched to the limit, there is no or little money in the Local Governments to initiate the changes required to rejuvenate urban areas, be it through cosmetic or physical improvements. The study of history of urban decay and urban rejuvenation demonstrates the global shift to entrepreneurial styles of urban rejuvenation, such as the use of Improvement Districts in urban areas to bring about urban rejuvenation. In exploring the services provided by Improvement Districts, through Public-Private Partnerships (PPP’s) with Local Governments; their links with urban renewal; and the current status of Improvement District in South Africa this study demonstrates the usefulness of Improvement Districts to rejuvenate urban areas through the self-imposed additional taxation of property owners. The study is both quantitative and qualitative in nature, containing elements of both a descriptive survey and a historical study. In this study, a snap survey design is utilized, using expert sampling whereby all the legally ratified Improvement Districts in South Africa are included in the study. Personal observations, literature, structured questionnaires and interviews are utilised to determine how Improvement Districts in South Africa are increasingly being used by local business in conjunction with Local Governments to address the economic and social problems being faced by urban areas to create safer and cleaner places that generate increased revenues for business’ and the city. Descriptive statistics and where appropriate, inferential statistics, are used to explore the two research questions posed by this study. Through this study, a greater understanding of the functions, types, services, developmental strategies and objectives of South African Improvement Districts is achieved. The study explores the successes achieved by Improvement Districts, in South Africa, and their contribution to the rejuvenation of urban areas. Improvement Districts are identified as being able to create long-term sustainable solutions that help to solve numerous complex urban problems through a number of mechanisms. Improvement Districts are furthermore identified as having the ability to bring about the limited economic development of not only retail and office areas but also industrial, educational and tourism regions in the city. Improvement Districts improve the urban pattern through developing more compatible land uses and they broaden the economic base of communities, stimulating the pride and positive human values of residents. In this way, Improvement Districts contribute to the sustainable rejuvenation of South African cities. / Dissertation (M (Town and Regional Planning))--University of Pretoria, 2007. / Town and Regional Planning / M (Town and Regional Planning) / unrestricted