O desenvolvimento local é um assunto controverso e pouco estudado no Brasil, assim como no debate internacional. A despeito das opiniões divergentes, autores da área concordam com a emergência do tema do desenvolvimento de localidades e regiões, impulsionado pelo novo contexto globalizado, marcado por paradoxos, incerteza e complicações, em que os benefícios gerados permanecem restritos a poucas regiões. Assumindo a relevância do tema acerca do desenvolvimento, é crescente a atenção às abordagens em âmbito local, já que nessa esfera os problemas são mais bem identificados, além de haver maior possibilidade de integração entre os diferentes setores e atores envolvidos. Nesse contexto, a complexidade é apontada como característica das dinâmicas de desenvolvimento, o que exige um tratamento a partir de um fundamento epistemológico coerente. Somente com a compreensão da dinâmica que envolve o próprio processo de desenvolvimento é que se pode pensar em formas de impulsioná-lo por meio das ações dos seus atores. Assim, este esforço de pesquisa busca verificar se a dinâmica do desenvolvimento local envolve características que justifiquem seu tratamento tendo por base uma abordagem epistemológica compatível com os paradigmas científicos contemporâneos acerca da teoria da complexidade. Partindo de uma discussão teórica, este trabalho realiza uma revisão conceitual, embasado em uma análise do problema, segundo a fenomenologia de Husserl. Os resultados foram submetidos a um processo analógico, realizado por meio de pesquisa bibliográfica em obras que tratam da teoria da complexidade, em busca de conceitos básicos fundamentais, que foram transpostos à essência do desenvolvimento local. Como resultado, a essência do fenômeno do desenvolvimento foi descrita em um esboço, configurando uma rede formada pelas interações entre seus subsistemas. Esta configuração foi analisada a partir dos conceitos da teoria da complexidade, em uma descrição de sua dinâmica que caracteriza o desenvolvimento local como um fenômeno complexo, considerando esta base teórica como abordagem adequada ao seu tratamento. / Local development is a controversial and poorly studied matter in Brazil, as well as in the international debate. Despite differing opinions, authors agree that the emergence of the theme of development of localities and regions has been driven by the new globalized context, characterized by paradoxes, uncertainty and complications, in which the generated benefits remain restricted to a few regions. Assuming the relevance of the development issue, there is growing attention to approaches at the local extent, since in the local scope problems are better identified, beyond the greater possibility of integration between different sectors and stakeholders. In this sense, complexity is seen as a feature of the development dynamics, requiring a coherent epistemological foundation for studies. The only alternative for finding ways to promote the development process through the actions of agents/actors, such as business organizations, is by understanding the dynamics surrounding it. Thus, this research aims at verifying if the local development dynamics involve characteristics that justify its treatment based on an epistemological approach consistent with the contemporary scientific paradigms of complexity theory. From a theoretical discussion, this work performs a conceptual revision, based on an analysis of the problem, according to Husserl\'s phenomenology. Results were submitted to an analog procedure, performed through a bibliographic research in literature dealing with the complexity theory, in pursuit of fundamental basic concepts, transposed to the essence of the local development. As a partial result, the essence of the development phenomenon was described in a sketch, setting up a network constituted by interactions between its subsystems. This configuration was analyzed based on the concepts of complexity theory, in a description of the dynamics that characterizes the local development as a complex phenomenon, considering this theoretical basis as a suitable approach to its treatment.

Muitos estudos em diferentes áreas examinam como um conjunto de variáveis influencia algum tipo de percentagem, proporção ou frações. Modelos de regressão lineares não são satisfatórios para modelar tais dados. Uma classe de modelos de regressão beta que em muitos aspectos é semelhante aos modelos lineares generalizados foi proposto por Ferrari e Cribari--Neto~(2004). A resposta média é relacionada com um predictor linear por uma função de ligação e o predictor linear envolve covariáveis e parâmetros de regressão desconhecidos. O modelo também é indexado por um parâmetro de precisão. Smithson e Verkuilen,(2005), entre outros, consideram o modelo de regressão beta em que esse parâmetro varia ao longo das observações. Nesta tese foram desenvolvidas técnicas de diagnóstico para os modelos regressão beta com dispersão constante e com dispersão variável, sendo que o método e influência local (Cook,~1986) mostrou-se decisivo, inclusive no sentido de identificar dispersão variável nos dados. Adicionalmente, avaliamos através de estudos de simulação o desempenho de estimadores de máxima verossimilhança para o modelo de regressão beta com dispersão variável, as conseqüências de estimar o modelo supondo dispersão constante quando de fato ela é variável e de testes assintóticos para testar a hipótese de dispersão constante. Finalmente, utilizando um esquema de bootstrap (Davison e Hinkley,1997), desenvolvemos um procedimento de obtenção de limites de predição para o modelo de regressão com dispersão constante. Ilustramos a teoria desenvolvida com várias aplicações a dados reais. / Practitioners oftentimes wish to investigate how certain variables influence continuous variable that assumes values on the standard unit interval $(0,1)$, such as percentages, proportions, rates and fractions. Linear regression models are not suitable for modelling such data. A class of beta regression models which is in many aspects similar to that of generalised linear models was proposed by Ferrari and Cribari--Neto~(2004). The mean response is related to a linear predictor, which involves covariates and unknown regression parameters, through a link function. The model is also indexed by a precision parameter. Smithson e Verkuilen~(2005), among others, consider the beta regression model with variable dispersion, i.e., beta regression in which the precision parameter is not constant across observations. In this dissertation we develop diagnostic methods for beta regression models with both constant and variable dispersion. The method of local influence (Cook,~1986) proved to be particularly useful, since it is able to identify variable dispersion in the data. We have also used Monte Carlo simulation to evaluate the finite sample performance of maximum likelihood estimators in beta regression models with variable dispersion; we have also evaluated the consequences os misspecifying the model by incorrectly assuming constant dispersion when dispersion is variable and the finite sample behavior of heteroskedasticity tests based on first order asymptotics. of estimating the model supposing constant dispersion when Prediction bootstrap intervals (Davison e Hinkley,~1997) for the beta regression model with constant dispersion are also considered.Practical applications that employ real data are presented and discussed.

La thèse analyse les trajectoires de trois secteurs situés en Champagne-Ardenne, sur longue période. Ces secteurs sont 1) la métallurgie 2) les industries connexes au vin de Champagne 3) les activités de production d’agro-ressources. Du point de vue théorique, la thèse mobilise les approches issues de la théorie de la régulation pour construire une périodisation des trajectoires des secteurs analysés. Au-delà de ces repères temporels, la thèse s’intéresse particulièrement aux mécanismes de régulation à l’échelle territoriale. Par ailleurs, l’analyse est conduite en mobilisant les concepts de patrimoine immatériel territorial et de ressources territoriales. Ainsi les analyses proposées prennent la forme d’analyse des processus de patrimonialisation et des dispositifs de mobilisation dudit patrimoine. La thèse met ainsi en évidence un processus de spécialisation des activités métallurgiques champardennaises vers l’industrie automobile durant la période d’après-guerre. Cela conduit à un enfermement sectoriel des projets territoriaux concernant les activités métallurgiques. Concernant les industries connexes au vin de Champagne, nous voyons une difficulté majeure pour les acteurs de ses industries connexes à faire émerger des projets territoriaux les concernant : les représentations et la présence au sein des institutions territoriales du vignoble et du négoce. Ainsi le patrimoine de ces ICPVC s’érode inéluctablement, et les acteurs concernés peinent à mobiliser. Enfin pour les agro-ressources, même s’il y a bien un patrimoine riche en constitution, nous percevons une difficulté pour les acteurs de ces activités de dépasser le cercle des membres du pôle de compétitivité IAR. / The thesis analyze three sector's historical trends. Those sectors are based in the former Champagne-Ardenne region. The sectors are : 1) metalworking industries 2) Industries linked with the Champagne wine production 3) agro-ressources production industries. For its conceptual framework, the thesis mobilize approach from the french Theorie de la Régulation to elaborate the analysed sectors' chronology. In addition, the thesis is particulary focused on the regulation process at an infranational scale. The three sectors analyzis is also based on the immaterial heritage and the territorial ressources concepts. The trend analysis built are presented as heritage constitution process analysis. The thesis also focus on the institutional displays that refer to this local heritage. The thesis highlights a specialisation process toward automobile industries concerning the metalwork. This specialisation took place prinicipally during the 1940s - 1950s. This specilisation led to a sectorial dead end for every of the metalwork industries' local projects. About the industries linked to the Champagne wine production, there is a specific difficulty for them to halt their local heritage's erosion. These industries faces the overwhelming representations of the welthy Champagne industries and the institutional presence of the Champagne industries' actors. At last, for the Agro ressources industries it appears that a rich and sturdy heritage is currently building. But it also appears that this heritage lacks to reach other actors than those already involved in the project.

This paper describes the administrative powers of local jurisdictions in Georgia, emphasizing on the tax competences and the abilities to mobilize other sources of income. Having listed and explained the types of revenues and incomes, the articles continues to show their distribution among administrative levels according to the current tax code. Following a brief overview of the main laws underlying tax regulation, the existing problems of the status quo before 2007 and some perspectives for the immediate future are outlined.

Abstract Democratic politics is founded on local self-government, while promotion and advancement of local self-government rely on abundant local finance. There is a Chinese saying, ¡§finance is the mother of general affairs,¡¨ which refers to finance as the foundation for performing general affairs. As far as our country is concerned, local financial shortage has become a long-term issue. All the city and county governments do not have enough revenues to afford various expenditures. The unbalance between revenues and expenditures results in a wider and wider financial gap. Local governments cannot afford various expenditures or proceed with local infrastructure without debts or subsidies. Kaohsiung City has been in a difficult position of financial shortage in recent years as well, despite being a municipality. The growth rate of annual revenues is far lower than the increase rate of annual expenditures; on the other hand, the government becomes more and more dependent on subsidies every year. As a result, the financial autonomy is lowered, and the financial gap becomes wider as the government still has to owe debts to correspond to the expenditures. A comprehensive review is thus urgently needed, in order to come up with a set of complete and effective plans to improve financial balance and gradually restore sound and stable financial systems. This study investigated and analyzed the financial issues of Kaohsiung City through literature review, secondary data analysis, and empirical analysis, in order to have a solid understanding of the problems concerning the financial status, revenues and expenditures of Kaohsiung City, and to further probe into the influential factors that cause the difference between the revenues and expenditures of Kaohsiung City. It is hoped that this study can help understand the current local financial problems, find strategies to resolve the unbalance between revenues and expenditures, and draw up adequate solution plans, in order to solve the financial problems that Kaohsiung City is facing. Therefore, this study provides the following suggestions: strengthen collection of various taxes to increase treasury income; actively seek new financial resources to enhance self-governing financial power; encourage industries to make investment in Kaohsiung; strive to explore tourism resources to create a solid foundation for growth of tax revenues with prosperous economy; review organization functions and merge agencies with overlapping functions to cut financial expenditures; and encourage public participation in public infrastructure and revive economic activities of private enterprises.

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.

Since the declaration of Taiwan Local Self-Government Guidelines, the era of local self-government has launched. Due to the various level of dependence on development among counties and cities in the past, the differences among regions deepened. Besides, under the influences of the political centralization, the urbanization caused by economic development, and the preference on directly governed city region in the term of financial distribution, the distinctive features of the local government have not been fully dominated. Therefore, though the system of local self-government has been implemented for 50 years, the result turns out insignificant under the limitations of laws. In addition, since the Local Government Act was promulgated in 1999, it is considered the important fundamental guideline to fulfill the conclusions of National Development Conference. With the implementation of Local Government Act the county and municipal governments are supposed to be equipped with self-governance laws in the operations of the divisions of personnel, financial affairs, and organizational management, so that they will have abundant resources to exert their functions as self-governments. But six years has passed by since the implementation of Local Government Act, how much does the blueprint of cross-century organization modification law exert its functions ? And what assistance is offered to contribute to the whole development of counties and cities? The answer lies in the voice of self-governments of counties and cities. Based on the above-mentioned grounds, this study has been conducted. This study aims in the discussion of the authorization changes brought by the implementation of Local Government Act. This study plans to set up the implementation as the experimental group, while the situation prior to the implementation as the comparative group. Through the study, it is to be seen whether the implementation of Local Government Act meets the original goal. Tainan City is taken for the example in this case study. Literature review has been conducted in the analysis of the four vital indicators, including the divisions of personnel, organization, financial affairs, and legislature. The impact made on these four divisions are to be discussed. Besides, detailed interview is also the research method. That is, seven municipal councilors and four first-class supervisors are interviewed. Their responses are adopted and analyzed to realize their attitudes toward the reform. How do they feel about the reform? Are there any defects within the reform? Through the experimental survey, the correctness of the above literature review can be examined, and modest modification or reform can be presented properly. On the basis of literature review and the results of conducted interviews, whether the original goals are fulfilled can be proved. Before the implementation of Local Government Act, self-governments have no rights over the matters of personnel, organization, finance and legislature. After the implementation, self-governments turn to have more rights over the matters of personnel, organization, and legislature except over the matters of finance. In conclusion, to enhance self-governance law, fully authorization over financial matters should be offered so that the prosperous future is expected and we will build a better and more vigorous government.

The main purpose of this research is to analyze the differences of the cross-strait local tax system in view of the political structure, economic development and the system of land ownership. The Local Taxation of PRC comes from industrial and commercial taxes including business tax, value added tax and income tax of business; while the local taxation of ROC comes from landing taxation including land value tax, land value increment tax and house tax. In 1992, the land value increment tax accounts for 71% because of the economic boom in ROC. This research uses the method of comparative economic systems to discuss the effect of Local taxation system with regard to the economical and non-economical factors from four aspects such as economic structure, tax policy , politics, and property right system. Before 1978, PRC paid much attention to state-owned enterprise¡]SOE¡^because of the planned economy. But the economic structure changes extremely after 1978 because of lifting restraint of labor force , permission of the foreign investment and export promotion. Therefore, PRC established the levied taxes system on foreigners in 1980 and substitution of tax payment for profit delivery of SOEs in 1983 and 1984. In order to fit the development of economy, PRC reformed the system of tax distribution in 1994. The system of tax distribution has classified the Central taxes and Local taxes and sharing taxes. There are 13 independent taxes and 8 sharing taxes of the current Local tax system . ROC has set Local tax system since 1951. According to the Law Governing the Allocation of Government Revenue and Expenditures as amended and promulgated in 1999, current taxes are classified National taxes and Local taxes. There were 4 taxes was repealled in the last decades, inculding household tax, slaughter tax, banquet tax, and business vehicles license tax and stopped imposing on agricultural land tax. Because of abridging the Taiwan-Province in 1999, the Law Governing the Allocation of Government Revenue and Expenditures has amended and the Local tax system has increased to 9 taxes. The business tax(vat) of Taiwan-Province has become National taxes, while vehicle license tax and stamp tax have become local taxes.

<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>

Thesis (Ph. D.)--University of California, Riverside, 2009. / Includes abstract. Includes bibliographical references (leaves 160-169). Issued in print and online. Available via ProQuest Digital Dissertations.