Frågeställning: Hur tillämpas god ekonomisk hushållning i kommuners styrning utifrån kommunallagen? – Finns det skillnader mellan Eskilstuna kommun, Nyköpings kommun och Strängnäs kommun? Vad blir konsekvensen om god ekonomisk hushållning inte uppfylls? Syfte: Syftet med studien är att undersöka hur kommuner förhåller sig till god ekonomisk hushållning i deras styrning, om det är någon skillnad mellan Eskilstuna kommun, Nyköpings kommun och Strängnäs kommun i förhållande till kommunallagen. Metod: Deduktiv ansats har använts i studiens framställande. Informationen har samlats in, den har analyserats och av den teoretiska referensramen och empirin har en slutsats dragits. Respondenter valdes ut genom ett strategiskt urval och dessa kontaktades via mejl. Slutsats:  Eskilstuna kommun, Nyköpings kommun och Strängnäs kommun är styrda av de uppsatta mål som kommunfullmäktige sätter. Dessa mål är direkt kopplade till kommunallagen. Genom att arbeta med mål och riktlinjer, och att ha en ekonomi i balans tillämpas god ekonomisk hushållning utifrån kommunallagen. En skillnad som kan ses mellan kommunerna är att de har olika mål vilket i sin tur leder till att en god ekonomisk hushållning uppnås på olika grunder. Gemensamt är strävan efter att uppnå alla de mål som är uppsatta av kommunfullmäktige för att följa god ekonomisk hushållning. Den stora skillnaden som finns mellan kommunerna är att Nyköpings kommun har haft svårigheter under år 2011 och år 2012 med att uppnå en god ekonomisk hushållning i deras verksamhet. Vad konsekvenserna blir av inte uppnådd god ekonomisk hushållning är lite svårare att svara på då det inte finns några riktlinjer om vad som händer. Det som framkom under studien är att det är politikerna som hålls som ansvariga för inte uppnådd god ekonomisk hushållning men att inga repressalier utdelas. / Research questions:  How to apply good financial management in municipalities control based on the Local Government Act? - Are there differences between Eskilstunas Municipality, Nyköpings municipality and Strängnäs municipality? What are the consequences if good financial management is not fulfilled? Purpose:  The purpose of this study is to examine how municipalities are related to good financial management in their management, if there are any differences between Eskilstunas Municipality, Nyköpings municipality and Strängnäs municipality in relation to the Local Government Act. Method: Deductive approach has been used in this study. The information has been collected, it has been analyzed and from the theoretical framework and empirical a conclusion has been drawn. Respondents were selected through a strategic selection and these were contacted by email. Conclusion: Eskilstuna municipality, the municipality of Nyköpings and Strängnäs are guided by the goals that the City Council sets. These objectives are directly linked to the Local Government Act. By working with the objectives and guidelines and to have a balanced economy good financial management is applied by the Local Government Act. One difference can be seen between the municipalities is that they have different goals, which in turns leads to good financial management is achieved on different grounds. The common denominator is striving to achieve all the goals set by the City Council to follow good financial management. The major difference found between municipalities is to Nyköpings Municipality has had difficulties in the year 2011 and 2012 to achieve good financial management in their economics. What consequences are not reached by good financial management is a bit more difficult to answer as there are none guidelines about what will happen. What emerged during the study is that it is the politicians who are held responsible for not achieved a good economic management, but no reprisals inflicted.

While the outright privatization of water services has declined globally, it has been replaced with public-private partnerships (P3s) in the government procurement and delivery of water services, and increasingly at the local level. This research finds that such initiatives are on the rise in Canada, and considering the overall record of failure that has amounted from varied types of water privatization thus far, it seeks to analyze this expanding waterscape from a critical perspective. More specifically, by historically situating the privatization of Canadian municipal water in a political-economic context that identifies its relation to contemporary (neoliberal) capitalism, this research examines how the focused state commitment to water P3s is indicative of the processes of neoliberalization. I argue that regulatory and budgetary changes since the economic crisis of 2008 have formed an institutionalized policy apparatus that essentially forces needy municipalities into long-term contracts with private firms, therefore establishing sustained sites for capital accumulation. This thesis concludes with a discussion concerning the implications that such a “partnership” will have for municipal autonomy, organized labour, and the environment, particularly in light of the intensifying state focus on international free trade. / Graduate / 0626 / 0629

This research provides initial empirical evidence on the association between municipal audit committees and internal control problems. Prior research has reported on the use and benefits of municipal audit committees and the quality of governmental accounting and reporting. This study extends prior literature by investigating an area of governmental accounting not heavily researched. This study also investigates the association between the presence of a municipal audit committee and the form of municipal governance, an area of governmental accounting not yet explored in the literature. Prior research on forms of governance indicates that the professional goals of the city manager, or the political goals of the mayor, may influence his or her decisions concerning municipal operations. Examining the association of the presence of an audit committee and form of governance allows for insight into a new area of municipal research. This research finds that the presence of an audit committee is not associated with reported internal control deficiencies, but is positively associated with reported internal control weaknesses. This suggests that municipalities with audit committees have higher incidences of reported internal control weaknesses. There is also partial support for an association between the presence of an audit committee and the form of governance. However, the results are not conclusive and suggest that the political climate beyond form of governance influences decisions with regard to having audit committees.

Global mean sea levels are expected to have increased with 0,43-0,84 meters by the year 2100, due to the effects of climate change. An observed increase in the speed of which sea levels are rising is further cause for concern for inhabitants of coastal communities, as threats of flooding, erosion and saltwater intrusion rapidly become more imminent, prompting protective adaptation measures to be considered. The southernmost parts of Sweden are particularly exposed as the effects of post-glacial rebound are negligible or non-existent, meaning that adaptation measures in municipalities in this region are a more immediate concern than in other parts of the country. Municipalities in Sweden have a large responsibility and role in the planning processes for local adaptation measures. Recent research however indicates notable discrepancies in terms of both approach and progress of municipal adaptation work. This study uses content analysis of municipal planning and guiding documents to research and evaluate relative adaptation approaches by categorising and comparing relevant indicators of progress. The scope of the study is limited to the 33 coastal municipalities that experience 1mm/year or less post-glacial uplift. The findings indicate that municipal attention to sea level rise has increased notably in planning documents during the past ten years. Furthermore, the content analysis shows that the variation in planning documents used by municipalities in terms of purpose and approach vary greatly. Lastly, a comparison of the municipalities show that while there are notable differences in approach and progress, municipalities with established adaptation plans are similarly structured in terms of ambition and level of detail, and could be considered frontrunners in sea level rise adaptation work. / <p>2022-06-05</p>

No description available.

This thesis examines the interaction of political-economic restructuring, sustainability, and the governance of municipal services in the province of Ontario, Canada. Two issues are studied: the restructuring of business models, and programs for sustainable infrastructure management (focusing on programs for the reduction of water consumption and production). The primary data are derived from a province-wide expert survey, archival research, a one-day expert workshop, and seven municipal case studies. Since the early 1990s, political-economic restructuring in Ontario predominantly reflects processes and policy orientations consistent with neoliberalization. Two strands of research posit particular relationships between neoliberalization and sustainability. One (associated with political ecology) asserts that neoliberalization yields negative outcomes for environmental policy. The other (ecological modernization) asserts that neoliberal restructuring leads to environmental improvements. This thesis tests and complicates both sets of claims. Specifically, neoliberalization does not necessarily induce improved programming for sustainability and can, hinder its development. Neoliberalization, however, is not the unique hindrance to progress on sustainability. Rather, a techno-physical approach to service delivery combined with governance arrangements that neither empower nor compel a variety of necessary actors presents a key barrier to sustainability. In terms of the restructuring of business models, I find that the primary neoliberal strategy is the depoliticization of governance through the pursuit of arms length business models for service delivery. This, however, is not readily accomplished in complete or straightforward ways. Municipal governments and anti-neoliberal alliances have complex relationships to neoliberalization that prove important in restructuring outcomes. Specifically, neoliberalization is also contested within municipal government and for environmental advocates, although their best option, the municipal department model remains unsatisfactory. Concerning sustainable infrastructure management, the thesis finds that up-take of supply and demand management in Ontario has been limited to date. This results from incentives created by policy processes associated with neoliberalization (specifically new public management) and technically-driven management methods in the water sector. Moreover, where programs for sustainable infrastructure management currently occur, they are rarely motivated by sustainability concerns. Importantly, however, sustainable infrastructure management is underdeveloped for reasons other than neoliberalization; governance arrangements and the continuing supply-side orientation of water utilities are other factors.

Bakgrund: Internprissättning är ett välkänt verktyg för att värdesätta transaktioner av varor och tjänster inom en organisation. Frekvent förekommande syften med internprissättning är att kunna möjliggöra rättvis resultatbedömning av enheter samt att bidra till kostnadsmedvetenhet hos personal. Många ekonomiska styrverktyg, däribland internprissättning, är från början framtagna för att passa privata organisationer men trots detta har offentlig sektor under de senaste decennierna i allt större utsträckning anammat styrverktygen i hopp om en effektivare verksamhet med högre kvalitet. Trots att internprissättningen är ett populärt styrmedel saknas det empiriska studier kring hur Sveriges kommuner använder och påverkas av den. Syfte: Att kartlägga och beskriva hur Sveriges kommuner utformar och använder internprissättning samt att utveckla en modell för framtagande av målkongruent internprissättning i kommunerna. Metod: Studien har huvudsakligen genomförts med en kvantitativ forskningsansats i form av en enkätstudie. Enkäten skickades ut till Sveriges samtliga 290 kommuner och en svarsfrekvens på 37 procent erhölls. Som komplement till enkätstudien, samt för att få en mer heltäckande bild och djupare förståelse för dess resultat, har även en kvalitativ fallstudie på Norrköpings kommun genomförts. Resultat och slutsatser: Kommunala enheter är ofta tilldelade ett resultatansvar där de tycks ha begränsade möjligheter att påverka intäktssidan. De syften kommunerna har med internprissättning är främst att öka kostnadsmedvetenheten hos personalen och kostnadseffektiviteten i verksamheten, vilka även är de vanligast identifierade effekterna. En klar majoritet av Sveriges kommuner använder självkostnad som metod för internprissättning och internprissättningens utformning sker högt upp i den kommunala hierarkin, vanligtvis på kommunfullmäktige- eller kommunstyrelsenivå. Internpriserna tas mestadels fram via uppgjorda prislistor och därefter sker internavräkning med hjälp av automatkontering. Huvudsakligen förekommer inga bestämda regler eller normer för den interna handeln. Ett flertal kommuner har upplevt att internprissättningen har bidragit till suboptimerande effekter och vi anser att den teoribildning som finns om internprissättning ofta inte är relevant för Sveriges kommuner. Vi har därför utvecklat en modell för framtagande av målkongruent internprissättning i Sveriges kommuner. / Background: Transfer pricing is a well-known and popular tool used to evaluate charges for goods and services traded within an organization. Frequently used motives for transfer pricing are to allow a fair assessment of the performance made by units within an organization as well as contribute to the cost-consciousness among employees. Most of today’s management control systems, such as transfer pricing, were originally designed to fit private organizations. Despite this, the public sector has increasingly adopted the systems in hope of developing more efficient operations with higher quality. Even though transfer pricing is a popular management tool, there is a lack of empirical studies concerning how it is used in Sweden’s municipalities and how they are affected by it. Aim: To identify and describe how Sweden’s municipalities manage and design transfer pricing, as well as to develop a model for goal congruent transfer pricing in the municipalities. Methodology: The study was primarily conducted by a quantitative research approach in which a survey was the basis. The survey was sent out to all of Sweden’s 290 municipalities, to which a response rate of 37 percent was obtained. To supplement the survey, and to get a more comprehensive picture and deeper understanding of its results, a qualitative case study was carried out in the municipality of Norrköping. Key findings and conclusions: Local government units often seem to be assigned the responsibility of a profit center, even though they have limited possibilities to influence revenues. The motives for transfer pricing in Sweden’s municipalities are mainly to increase cost-awareness among staff and cost efficiency in operations, and these are also the most commonly identified effects. A clear majority of Sweden’s municipalities use full cost as transfer pricing method and the compositional transfer price design is generally handled high up in the municipal hierarchy, usually by the municipal council or the municipal executive board. Transfer prices are usually presented in a fixed list containing agreed prices and the transactions are automatically booked. Generally, Sweden’s municipalities have no defined rules or standards for internal trade. A number of Swedish municipalities are experiencing that their transfer pricing system have contributed to sub-optimization. We also find that existing theory on the field is often lacking relevance for Swedish municipalities. Because of this we have developed a model for goal congruent transfer pricing which is adapted for use in Sweden’s municipalities.

This thesis examines the interaction of political-economic restructuring, sustainability, and the governance of municipal services in the province of Ontario, Canada. Two issues are studied: the restructuring of business models, and programs for sustainable infrastructure management (focusing on programs for the reduction of water consumption and production). The primary data are derived from a province-wide expert survey, archival research, a one-day expert workshop, and seven municipal case studies. Since the early 1990s, political-economic restructuring in Ontario predominantly reflects processes and policy orientations consistent with neoliberalization. Two strands of research posit particular relationships between neoliberalization and sustainability. One (associated with political ecology) asserts that neoliberalization yields negative outcomes for environmental policy. The other (ecological modernization) asserts that neoliberal restructuring leads to environmental improvements. This thesis tests and complicates both sets of claims. Specifically, neoliberalization does not necessarily induce improved programming for sustainability and can, hinder its development. Neoliberalization, however, is not the unique hindrance to progress on sustainability. Rather, a techno-physical approach to service delivery combined with governance arrangements that neither empower nor compel a variety of necessary actors presents a key barrier to sustainability. In terms of the restructuring of business models, I find that the primary neoliberal strategy is the depoliticization of governance through the pursuit of arms length business models for service delivery. This, however, is not readily accomplished in complete or straightforward ways. Municipal governments and anti-neoliberal alliances have complex relationships to neoliberalization that prove important in restructuring outcomes. Specifically, neoliberalization is also contested within municipal government and for environmental advocates, although their best option, the municipal department model remains unsatisfactory. Concerning sustainable infrastructure management, the thesis finds that up-take of supply and demand management in Ontario has been limited to date. This results from incentives created by policy processes associated with neoliberalization (specifically new public management) and technically-driven management methods in the water sector. Moreover, where programs for sustainable infrastructure management currently occur, they are rarely motivated by sustainability concerns. Importantly, however, sustainable infrastructure management is underdeveloped for reasons other than neoliberalization; governance arrangements and the continuing supply-side orientation of water utilities are other factors.

This thesis examines the interaction of political-economic restructuring, sustainability, and the governance of municipal services in the province of Ontario, Canada. Two issues are studied: the restructuring of business models, and programs for sustainable infrastructure management (focusing on programs for the reduction of water consumption and production). The primary data are derived from a province-wide expert survey, archival research, a one-day expert workshop, and seven municipal case studies. Since the early 1990s, political-economic restructuring in Ontario predominantly reflects processes and policy orientations consistent with neoliberalization. Two strands of research posit particular relationships between neoliberalization and sustainability. One (associated with political ecology) asserts that neoliberalization yields negative outcomes for environmental policy. The other (ecological modernization) asserts that neoliberal restructuring leads to environmental improvements. This thesis tests and complicates both sets of claims. Specifically, neoliberalization does not necessarily induce improved programming for sustainability and can, hinder its development. Neoliberalization, however, is not the unique hindrance to progress on sustainability. Rather, a techno-physical approach to service delivery combined with governance arrangements that neither empower nor compel a variety of necessary actors presents a key barrier to sustainability. In terms of the restructuring of business models, I find that the primary neoliberal strategy is the depoliticization of governance through the pursuit of arms length business models for service delivery. This, however, is not readily accomplished in complete or straightforward ways. Municipal governments and anti-neoliberal alliances have complex relationships to neoliberalization that prove important in restructuring outcomes. Specifically, neoliberalization is also contested within municipal government and for environmental advocates, although their best option, the municipal department model remains unsatisfactory. Concerning sustainable infrastructure management, the thesis finds that up-take of supply and demand management in Ontario has been limited to date. This results from incentives created by policy processes associated with neoliberalization (specifically new public management) and technically-driven management methods in the water sector. Moreover, where programs for sustainable infrastructure management currently occur, they are rarely motivated by sustainability concerns. Importantly, however, sustainable infrastructure management is underdeveloped for reasons other than neoliberalization; governance arrangements and the continuing supply-side orientation of water utilities are other factors. / Arts, Faculty of / Geography, Department of / Graduate

This diploma thesis traces the development of the Capital City of Prague`s regional and municipal governmental bodies from 1918 to 1960. The work consists of five main chapters. The first chapter outlines the state of Prague`s municipality prior to 1918. The second chapter spans from 1918 (the birth of Czechoslovakia) to 1938 and the signing of the Munich Agreement. The third chapter covers the period of the Nazi occupation. The fourth chapter draws focus to the post-war developments in Czechoslovakia. The final chapter depicts the processes of public administration during the communist totalitarianism between 1948 and 1960. The objective of diploma thesis is describe important events in development of Capital City of Prague. The work also pays attention to individual representatives of Prague`s municipal politics. Key words: local governance- municipal governance- Primátor (Mayor)- Prague- municipal elections- City Hall-