Search

Purpose: The aim of the publication is to present the results of own research on the use of traditional channels of conveying marketing messages with comments. Design/methodology/approach: The study used theoretical and empirical research methods. among the theoretical ones, an analysis and a literature query. On the other hand, as far as empirical methods are concerned, the results of research carried out by the War Studies University as part of a project financed by from EU funds, and concerning the possibility of using the avatar in local government units (Przysucha, Sulejówek). Findings: The results of the research, combined with the analysis of the activity of petitioners and elements of strategic management, allow us to believe that the avatar has been very well received in the offices subjected to the pilot study, which in turn entitles us to put forward a thesis that the proposed solution can be an innovative and innovative tool used in the processes of supporting marketing communication and strategic management. This thesis is confirmed by the current global trends in the development of both modern marketing and management, development based on about virtualization, digitization, VR, MR or Avatars and industry 4.0. Research limitations/implications: The main research limitation is that the issue is a new topic that has not yet been widely discussed in the literature. Practical implications: The avatar was very well received in the offices subjected to the pilot, which in turn entitles us to make a thesis, that the proposed solution can be an innovative and innovative tool used in the processes of supporting marketing communication and strategic management. Originality/value: The topic addressed is new and original, rarely discussed in the literature so far. The article presents the results of original research. [ABSTRACT FROM AUTHOR]

The aim of the study was to identify the determinants of financial stability of rural communes from the Eastern Poland macroregion. Particular attention was paid to the awareness of the impact of specific groups of factors on the financial stability of an entity and to the identification of the main economic, institutional, socio-demographic and spatial-environmental determinants of the financial stability of communes. To achieve the aim, the method of analysis and criticism of literature and the method of diagnostic survey using a survey questionnaire were used. The survey was conducted among representatives of the executive body (mayors) of rural communes from the Eastern Poland macroregion. The research covered 349 rural communes from five voivodeships located in the Eastern Poland macroregion. Based on the conducted research, it was found that in the opinion of local authorities, internal factors have a greater impact on the level of stability of their communes than external factors. The main determinants of the financial stability of rural communes in the Eastern Poland macroregion were indicated as: the structure of the local economy, the number of enterprises operating in the area of the studied commune, the division of public tasks and competences between various levels of public authority and the repartition of financial resources between the state and the commune. Moreover, the main factors influencing the financial stability of the analysed communes include migration and the age structure of the inhabitants of a given commune as well as the nature and location of the unit.

The theory of fiscal federalism suggests that debt of subcentral levels of government is closely related to the internal organization of the country, defined through intergovernmental fiscal relations. Due to a great importance of subcentral levels of government in the theory and practice of fiscal federalism, the aim of the research is to empirically investigate the determinants of local government units’ (LGUs) debt in the Federation of Bosnia and Herzegovina (FBiH). Based on panel data from 2011 to 2019 and by using a generalized method of moments (GMM), we estimate the model using sets of fiscal, institutional, economic, and demographic variables. The results indicate that the debt of LGUs in FBiH is significantly determined by intergovernmental fiscal relations defined through a group of fiscal and institutional variables and demographic factors. Significant determinants of LGU’s debt in FBiH in the both short and a long term include financing of special expenditure needs of some LGUs together with LGUs within a canton with special expenditure needs. Furthermore, transfers from other government levels are also significant in the short and a long term. Based upon our results, we conclude with several policy implications important for the upcoming intergovernmental decision-making processes in FBiH.

This study aims to provide a comprehensive understanding of the organizational structures, financial capacities, citizen engagement mechanisms, technology utilization, and common challenges faced by Local Government Units (LGUs) across Southeast Asian nations. Drawing insights from a diverse range of scholarly works, including books, theses, published dissertations, and electronic journals, the research investigates key dimensions that shape local governance dynamics in the region. The investigation into organizational structures delves into the nuances of centralization vs. decentralization, federal structures, hierarchical frameworks, policy harmonization, and community engagement practices. The study uncovers how these structural variances impact the efficiency and effectiveness of local governance. Examining financial capacities and resource management practices, the research reveals substantial differences among LGUs in terms of the system of government and the subdivision of state. This prompts a call for tailored fiscal policies and collaborative initiatives to optimize resource utilization and financial autonomy. Citizen engagement mechanisms emerge as a focal point, with a notable emphasis placed on fostering inclusive decisionmaking processes. The study finds a high commitment to citizen involvement within Southeast Asian LGUs, urging continued support for transparent and responsive local governance. Technological adoption and digital strategies come under scrutiny, highlighting disparities, diverse adoption rates, and an increasing embrace of digital communication strategies. Recommendations include addressing digital divides and promoting comprehensive digital strategies for efficient public service delivery and citizen engagement. Finally, the study explores common challenges faced by LGUs in Southeast Asian nations, such as corruption, political dynamics, and capacity constraints. It underscores the interconnected nature of these challenges, emphasizing the need for holistic solutions and comprehensive reforms to strengthen governance structures. This research contributes to the existing literature by synthesizing insights from various sources, providing a nuanced understanding of local governance in Southeast Asia. Policymakers, researchers, and practitioners can leverage these findings to inform strategic interventions, foster collaboration, and promote effective governance practices across the region. [ABSTRACT FROM AUTHOR]

The emergence of technology significantly affects the transformation of how the local government and its citizens interact through the utilization of the e-government services platform. This study focuses on the impact of e-government technologies on citizen engagement and service delivery in the Local Government Unit (LGU) of Caloocan City. The results highlight citizens' perspectives on Caloocan's e-government platform, underscoring concerns, challenges, and suggestions for improvement. Privacy and security rank highly among citizens' concerns, while language accessibility is less of an issue. However, survey data from 250 respondents highlight that 73% expressed satisfaction with the user interface and design of the e-government platform, while 58% trusted the platform's security and privacy measures, though 10% indicated a lack of trust in the system's data security. To build on this foundation, respondents suggest improvements such as better customer support, clearer communication, and training opportunities that could help boost confidence and encourage active participation. By means of addressing these areas, the platform could be more effectively support the community's needs, enhancing trust and fostering a stronger connection between citizens and the local government. [ABSTRACT FROM AUTHOR]

Copyright of Annals of the Polish Association of Agricultural & Agribusiness Economists is the property of Polish Association of Agricultural & Agribusiness Economists and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The theory of fiscal federalism suggests that debt of subcentral levels of government is closely related to the internal organization of the country, defined through intergovernmental fiscal relations. Due to a great importance of subcentral levels of government in the theory and practice of fiscal federalism, the aim of the research is to empirically investigate the determinants of local government units' (LGUs) debt in the Federation of Bosnia and Herzegovina (FBiH). Based on panel data from 2O11 to 2O19 and by using a generalized method of moments (GMM), we estimate the model using sets of fiscal, institutional, economic, and demographic variables. The results indicate that the debt of LGUs in FBiH is significantly determined by intergovernmental fiscal relations defined through a group of fiscal and institutional variables and demographic factors. Significant determinants of LGU's debt in FBiH in the both short and a long term include financing of special expenditure needs of some LGUs together with LGUs within a canton with special expenditure needs. Furthermore, transfers from other government levels are also significant in the short and a long term. Based upon our results, we conclude with several policy implications important for the upcoming intergovernmental decision-making processes in FBiH. [ABSTRACT FROM AUTHOR]

Purpose: The aim of the article is to determine the impact of changes in the tax-free amount on the tax wedge in Poland and to assess the proposed changes in the tax system. Design/methodology/approach: In order to determine changes the development of the tax wedge, it was measured twice for 2024. The tax wedge analysis was performed for salaries in the range of PLN 4,242 - PLN 19,000 gross per month. The impact of the proposed changes on state budget revenues was adopted as a criterion for assessing changes in the tax system. Findings: Increasing the tax-free amount to PLN 60,000 in 2024 would the will reduce the tax wedge by between 1.3 and 4 percentage points and reduce state budget revenues by approximately PLN 48 billion. The current situation of local government units, in particular municipalities, is difficult and requires subsidization from the state budget, and the proposed changes in the tax system will further reduce their own income and pose a serious threat to their independence. Research limitations/implications: The subject of further research may be the tax wedge taking into account the degressive tax-free amount and its impact on budget revenues. Originality/value: The article was written in response to the work carried out by the Ministry of Finance on increasing the tax-free amount and is an attempt to assessment the proposed changes. [ABSTRACT FROM AUTHOR]

The study aims to identify residents' perception of such aspects of public finances as transparency and credibility, in particular, their level of interest and needs regarding increasing the scope of financial reporting at the local level. The study was conducted in 2023 among residents of the 12 largest Polish cities, using the computer-assisted telephone interviews (CATI) technique on a sample of N = 400 residents of each city. A total of 4,800 respondents took part in the survey. The qualitative study was conducted using the focus group interview technique (FGI online). The research results indicate a noticeable lack of demand for information regarding local finances and a lack of trust in the transparency and honesty of public funds management. Bearing in mind that residents rely on economic experts and financial analysts as sources of information with the highest credibility, a large field opens up for experts such as independent auditors. [ABSTRACT FROM AUTHOR]

Copyright of Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu is the property of Uniwersytet Ekonomiczny we Wroclawiu and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Zeszyty Teoretyczne Rachunkowości is the property of Stowarzyszenie Ksiegowych w Polsce Rada Naukowa and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This paper discusses the financial determinants of the efforts of local government units (LGUs) to invest in the area of energy transition (ET). The main objective is to verify the links between the scale, directions, and funding sources of LGUs' investments in ET and their budgetary situation described by the level of income independence, budget result, and debt level. The general research hypothesis assumes that the ET investment activity of LGUs is associated with their financial situation. The analysis covers the period 2019–2022 and uses data from the questionnaire-based survey conducted in 2023 among 181 LGUs in the Podkarpackie region in southern Poland. Non-parametric tests were employed to verify the association between the LGUs' ET investment activity and their financial situation: the Chi2 test, the Mann–Whitney U test, the Kruskal–Wallis test, and the Kendall's Tau correlation. Financial aspects were shown to influence the scale of municipal ET investments, as well as the type of projects implemented. Among the analysed financial indicators, the debt level was the most important constraint for LGUs to make their own ET investments. The debt level not only determined the scale of municipal ET investment, but also influenced decisions on the type of investments. [ABSTRACT FROM AUTHOR]

The author discusses the current state of organisation of the Polish system for the safeguarding of intangible heritage under the UNESCO Convention 2003 after twenty years since the enactment of the Convention and after ten years of functioning of the National List of Intangible Cultural Heritage. In the introduction, the author recounts the obligations of a State-Party to the Convention and the beginnings of the Polish debate on the shape of the intangible heritage management system. In the main part of the article, the author reviews and assesses the scope and forms of implementation of the National Programme for the Safeguarding of Intangible Cultural Heritage, planned in 2011–2012 by the National Heritage Board of Poland. In the conclusions, the author indicates the next most urgent needs faced by the environment responsible for the safeguarding of intangible cultural heritage in Poland.

The idea of the present paper was to assess budget management in local government units in Poland in 2019-2021 using multi-criteria analysis methods. The evaluation was broken down by different types of LGUs using the TOPSIS method based on minmax normalization. The survey was conducted using secondary data obtained from the Ministry of Finance website, broken down by budget (per capita) and debt indicators. For all LGUs in total, the best position in 2019-2021 was found in voivodeships, whose ranking remained unchanged despite the COVID-19 pandemic. An analogous situation was observed in rural municipalities. The last position in the ranking was occupied by towns with powiat status (2019) and metropolitan areas (2020-2021). Between 2019 and 2021, the number of entities placed in financial condition class 2 was increasing only in towns with powiat status. A reduction in financial condition (in Class 2) was also evident in rural municipalities, in powiats, and metropolitan areas. Over the years 2019-2021, there was a reduction in the number of entities with financial condition class 3 in rural municipalities and towns with powiat status. The leaders in benchmarking in rural communes were Kleszczów and Godkowo; urban-rural communes: Kamieńśk and Lubniewice; urban communes: Krynica Morska and Hel; cities with county rights: Sopot and Świnoujście, metropolises: Katowice and Warsaw, voivodeships: Pomeranian and Greater Poland. The powiats were characterized by great diversity, the best places in the ranking in individual years went to the Wolsztyński, Sztumski and Golubsko- Dobrzański powiats. [ABSTRACT FROM AUTHOR]

Copyright of Management & Quality / Zarządzanie i Jakość is the property of Scientific Society of Organization & Management / Towarzystwo Naukowe Organizacji i Kierownictwa and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Economics & Environment / Ekonomia i Środowisko is the property of Fundacja Ekonomistow Srodowiska i Zasobow Naturalnych and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Objective: Non-governmental organizations (NGO – 3rd sector) are a key element of today's society. Activities carried out by these organizations strengthen the sense of security and participation in social, political and economic life. The article aims to examine the extent to which cooperation with local authorities affects the management of non-profit organizations. Design/methodology/approach: Based on literature research, the following research hypotheses were formulated related to the level of income of the local population, cooperation between NGOs and local authorities, building social capital by creating groups to undertake motivational activities and satisfaction with cooperation with the local government. Based on the Central Statistical Office data, the above hypotheses were verified using a correlation matrix with voivodeships as independent data. Findings: Many non-profit organizations benefit from financial support from local governments and, thanks to them, build social capital, although this applies primarily to the organization's members. Thanks to the research, it can be confirmed that cooperation between organizations and local governments is successful, and the fragmentation of NGOs does not affect the quality of this cooperation. Research limitations/implications: Several limitations were noted, including: the database is an average of organizations at the voivodeship level. The examined management evolution is only partial and highly generalized. There are no qualitative indicators to be included in future research. Practical implications: The third sector in the Polish economy plays a complementary role to society's needs for public services. Thanks to our findings, we can conclude that the fragmentation of these organizations is a response to heterogeneous needs. Social implications: NGOs are organizations that arise from grassroots social needs. We believe that it is important for these social life entities to take more into account the beneficiaries in their activities, financial independence and strengthening the quality of cooperation with local governments would allow them to improve the quality of services addressed to excluded social groups in a given region. Originality/value: The article systematizes knowledge regarding the theory of creating nongovernmental organizations. Analyzing the research results, it was discovered that the number of NGOs is not related to the income diversity of the local community. [ABSTRACT FROM AUTHOR]

Purpose: One of the doctrines of New Public Management is increased efficiency and consumer satisfaction in local government. Implementing new technologies like digital administration and blockchain could be very helpful in achieving this objective. The article focuses on the usability of e-government as a management tool and the possibility of implementing blockchain technology in local government accounting. This re-search attempts to answer the following research question: What are local government employees’ perceptions of e-governance and blockchain technology? Methodology/approach: A survey was used as a research tool to determine the role of digital administration and blockchain technology in local government units at the community level. A questionnaire was emailed to all municipalities in Poland: rural, urban and urban-rural. Findings: The results of the research show that, in the respondents’ opinion, the use of e-governance in local government is very helpful in management. However, the use of blockchain technology in local government accounting is debatable. Research limitation/implications: This paper will be useful to academics and practitioners to enable an understanding of the problems associated with introducing and using new technologies in local government. The limitation of the research is that blockchain technology is new and, unfortunately, there are very few examples of its implementation by local governments in Poland. Therefore, it is difficult to assess the positive and effective implementation of blockchain technology by local governments. The article shows the point of view of local government officials, which is also a limitation of our research. Originality/value: The article makes an important contribution to the research on the use of new technologies in local government units. The research has made it possible to assess e-government as a tool for managing local government units and to present officials’ attitudes to the possibility of using blockchain technology in local government accounting.

Our study aimed to distinguish between different groups of local governments using two dimensions: awareness and commitment to sustainability. Our survey addressed all local governments in Poland, and the survey response rate was close to 25% (N = 718). In the first step, we analysed the dimensions of local governments committed to sustainability, which local authorities attribute importance to. In the next step, we created an index of awareness of the importance and an index of local government's involvement in activities for sustainable development. The combination of the awareness and involvement indices allows distinguishing three separate groups (clusters) of local governments: those that are aware and involved (22.2% of the total), those that are aware and not involved (39.5%) and those that are unaware and not involved (38.3%). Moreover, the empirical results show a relationship between the financial situation of local governments and their allocation to a particular cluster. [ABSTRACT FROM AUTHOR]

Copyright of Studia Iuridica Lublinensia is the property of Maria Curie-Sklodowska University in Lublin and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Łódzkie Studia Etnograficzne is the property of Polish Ethnological Society / Polskie Towarzystwo Ludoznawcze and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Spring water plays a crucial role in sustaining life in the Himalayas. Yet these vital water sources are drying as a result of natural and anthropogenic factors. In July and August 2020, we conducted phone interviews with leaders from 300 local government units across Nepal to identify the status of spring drying, the main causes, the consequences for local communities, measures adopted, conservation practices, and policies. Springs had dried up in 74% of local government units, with medium to severe problems across 44%. The scarcity of drinking water because of drying springs is the most severe issue, leading to outmigration in the search for water, as reported by 7% of the local governments. Road and infrastructure construction is the main cause of springs drying up, followed by earthquakes and climate change. Problems of spring drying are more prevalent in the Chure region, followed by the mid-hills and mountains. Local governments have used various strategies to mitigate the problem, such as rainwater harvesting, reforestation, lifting, and boring. Spring conservation work has been included in local governments' annual plans, programs, and budgets, but most of them focus on drinking water. Therefore, the problem must be addressed as quickly as possible with the participation of all stakeholders and following a bottom-up approach. [ABSTRACT FROM AUTHOR]

The aim of this paper is to carry out an empirical verification of the occurrence of the political cycle in cities with poviat rights in Poland. Current challenges of local financial management, previous results of national and international research, and threats associated with various types of risks, including political risks, are the motivation for addressing this topic in the paper. The research was conducted using panel data analysis, and its results indicate the existence of a political budget cycle, the effects of which are reflected in the asset and financial situation of cities. The study used balance sheet data, which significantly distinguishes it from previous studies, both domestic and foreign. The results allow us to conclude that balance sheet information should find wider application in monitoring the security and stability of local government finances in Poland. [ABSTRACT FROM AUTHOR]

Copyright of Optimum. Economic Studies is the property of University of Bialystok and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Purpose: The budget reporting system plays an important role in reporting the achievements of local government units regarding how these entities communicate with the environment and various stakeholder groups. The main purpose of the study is to assess the usefulness of reporting information on budget expenditures by selected local government units. The authors were interested in the importance of budget expendi-ture commitments, their functions, and whether the commitment of budget expendi-tures should be presented in the reporting system of local government units.Methodology/approach: The article contains a review of the literature on the subject and legal acts. In the empirical part, the study covers annual budget reports RB-28S from the implementation of the financial plan of budgetary expenditures for the years 20192021 of local government units. r-Pearsons linear correlation analysis was used. Findings: Statistical inference confirmed the low relevance of the expenditure commitment category in budget reporting. A very strong positive correlation with realized expenditures shows that showing the involvement of expenditures next to the incurred expenditures only doubles the value of expenditures. Research limitations/implications: The article may be an inspiration for further research, including comparative research, on the same units or extended to other local government units. Originality/value: The authors draw attention to the lack of research on the usefulness of financial data presented in the budget reporting system.

Theoretical background: Sustainable development is a wide and developing economic concept. The sustainability of public finances is one of its basic parts. Sustainable public finances are still perceived rather narrowly in terms of their impact on the financial stability of the state. Such an approach to them narrows their perception and should be extended to other aspects such as influence on social and ecological problems of development. Sustainable public debt is and will continue to be a foundation of sustainable public finances. It should be assessed as sustainable public debt, taking into account both its impact on the sustainability of public finances as well as the possibility of providing public services in the future and the achievement of economic, social, and environmental goals of sustainable development. Purpose of the article: The article aims to assess the impact of the differentiation of legal regulations concerning the debt of the central government and the local government subsector on the level of sustainability of public debt in Poland. The paper will verify the hypothesis that the differentiation of debt regulations between the analyzed public finance subsectors has an impact on the sustainability of public debt. The unification of some regulations could probably increase the level of sustainability of public debt. Research methods: Firstly, the analysis of legal solutions based on the desk-research principle was used in the article. Then, public debt sustainability assessment methods were used to assess the degree of sustainability of the central government subsector debt and the local government subsector debt. The stationarity analysis of time series based on the unit root test was applied. The analysis was performed using the KPSS test. An analysis of correlation and regression between the variables public debt and primary balance was performed. In the aspects that do not have a developed test method, it was proposed to use evaluation methods such as the European taxonomy and the analysis of quantity and value of green bond issues, the share of investment expenditure, and green tagging of expenditure. Main findings: The conducted analysis shows that the regulations concerning the debt of the central government subsector are much more liberal. That fact has a negative impact on the sustainability of public debt. This applies in particular to the aspect of sustainability of development, where the purpose of spending the raised funds is important. On the other hand, the quantitative analysis shows that both parts of the debt in Poland are not sustainable according to the criteria of the methods. However, the debt of the local government subsector is much closer to sustainability in all three aspects.

In the face of the COVID-19 pandemic, governments worldwide established various mechanisms to facilitate the pandemic response and ensure the state’s functioning. As a consequence, the economic impact of the COVID-19 crisis varies in countries, depending on the region. We are looking for answers to research questions: how the COVID-19 pandemic influenced the finances of local government institutions in 2020–2021; Is it possible to distinguish the types of units where this impact was greater or smaller, and whether and how the pandemic-related legislation influenced the fiscal relations between the state and local government, especially in the context of the local government institutions’ financial independence. We have noticed that financial solutions dedicated to local government units, as well as making local government fiscal rules more flexible, allowed to maintain the potential of the local economic base. They also had a diversified impact on the Polish local government institutions’ income level.

Spring water plays a crucial role in sustaining life in the Himalayas. Yet these vital water sources are drying as a result of natural and anthropogenic factors. In July and August 2020, we conducted phone interviews with leaders from 300 local government units across Nepal to identify the status of spring drying, the main causes, the consequences for local communities, measures adopted, conservation practices, and policies. Springs had dried up in 74% of local government units, with medium to severe problems across 44%. The scarcity of drinking water because of drying springs is the most severe issue, leading to outmigration in the search for water, as reported by 7% of the local governments. Road and infrastructure construction is the main cause of springs drying up, followed by earthquakes and climate change. Problems of spring drying are more prevalent in the Chure region, followed by the mid-hills and mountains. Local governments have used various strategies to mitigate the problem, such as rainwater harvesting, reforestation, lifting, and boring. Spring conservation work has been included in local governments' annual plans, programs, and budgets, but most of them focus on drinking water. Therefore, the problem must be addressed as quickly as possible with the participation of all stakeholders and following a bottom-up approach.

Copyright of Rocznik Bezpieczeństwa Międzynarodowego is the property of University of Lower Silesia / Dolnoslaska Szkola Wyzsza and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Zeszyty Teoretyczne Rachunkowości is the property of Stowarzyszenie Ksiegowych w Polsce Rada Naukowa and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu is the property of Uniwersytet Ekonomiczny we Wroclawiu and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Studies in Politics & Society / Polityka & Społeczeństwo is the property of University of Rzeszow and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Local government units are an important link in the implementation of public objectives. It is related to meeting the needs of local communities as well as managing property and public funds. The article deals with the financial independence of local government units in the context of the implementation of the tasks of these units. The concept and types of independence of local government units from economic and legal perspectives and their limitations were reviewed. The author poses a question about the impact of the defined limits of financial independence of local government units on the implementation of tasks. The discussed issues are of an interdisciplinary nature. The activities of local government units are strictly regulated by law and should be analyzed from this perspective. At the same time, the concept of independence of local government units includes a reference to the foundations of local economy, which should direct their activities towards activities similar to local entrepreneurship. Summarizing the considerations, the author emphasizes that in the economic and legal system in Poland, there are rules guaranteeing local government units' financial independence, and the designated boundaries provide a stable basis for the implementation of assigned tasks. At the same time, it also emphasizes that the discussed independence is clearly distinguished from the independence of private enterprises.

Digital literacy has become a key work ability and skill in modern public administrations, while digitalisation and the green economy are development priorities in the European Union. The hypotheses are focused on the necessity of a satisfactory level of digital literacy among local government employees, as a prerequisite for launching and implementing sustainable mobility projects that are often mostly funded by EU funds. Digital literacy was assessed through a survey that was conducted among employees of local self-government units in Croatia. Desktop analysis methods were used, i.e. a comprehensive literature re-view and case studies in combination with the survey method. The results of the research confirm the hypothesis that the majority of employees of local self-government units in Croatia have a satisfactory level of digital literacy, which is related to the introduction and monitoring of sustainable mobility in local self-government units.

Purpose: Entities from the public finance sector are required to function effectively. This translates significantly into the shape of public sector accounting. Achieving this goal requires relevant information, and the main sources of information about results are financial and budget statements, which are the basic products of accounting. This information is used by various users, including councillors, who are the decision-making and controlling body of communes. Therefore, the purpose of this study is to assess the usefulness of the information provided by financial and budget statements for management purposes from the point of view of councillors Method/approach: The article uses the survey method. A questionnaire was emailed to 800 councillors of rural, urban and urban-rural municipalities. The survey was conducted in 2020, and 65 completed questionnaires were received. Findings: The information provided by public sector accounting supports decision-making in municipalities. Both budget reports and financial reports are essential for management purposes. The annual report on the implementation of the budget is transparent for councillors, and the information contained therein allows for effective management of the finances of communes. Originality/value: The article provides information about the usefulness of financial and budget statements to the management of the commune. It shows the viewpoint of one group of stakeholders – councillors.

IntroductionIn the Philippines, scheduling the COVID-19 vaccine rollout has been a challenging task. The local government units (LGUs) have to carefully work with limited resources to avoid underutilizing vaccines while considering prioritization schemes in the rollout. As the country continues to vaccinate its population to manage the spread of COVID-19, planning the prioritization of individuals becomes more apparent in the vaccination rollout with respect to the COVID-19 situation in their respective areas.MethodsOur study develops a location-allocation model that aims to optimally schedule the COVID-19 vaccine rollout of a municipality. Here we applied the analytic hierarchy process (AHP) to determine the prioritization of communities (i.e., barangays) in the vaccine rollout based on the number of COVID-19 cases, the population density, and the proximity of the community to the available vaccine sites. Consequently, an integer programming (IP) model was formulated to determine the assignment of individuals to the vaccine stations with respect to the prioritization of their community in the rollout, as well as the minimum number of vaccine stations to open.Results and discussionThe AHP-based IP model proposed in this study not only assigns individuals to vaccination centers, but is also capable of tailoring the vaccine rollout to prioritize individuals depending on the preferences of the LGUs, and the COVID-19 situation in their areas. Furthermore, the vaccine rollout framework in this work is applicable to other vaccine-preventable diseases (e.g., rabies, measles, etc.) should LGUs embark on adapting this approach.

Copyright of Ruch Prawniczy, Ekonomiczny i Socjologiczny (0035-9629) is the property of Adam Mickiewicz University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Space-Society-Economy is the property of Wydawnictwo Uniwersytetu Lodzkiego and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Space-Society-Economy is the property of Wydawnictwo Uniwersytetu Lodzkiego and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Zeszyty Teoretyczne Rachunkowości is the property of Stowarzyszenie Ksiegowych w Polsce Rada Naukowa and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Introduction. When it comes to physical activity, activities at the local government level are extremely important, including, among other things, investing in the development of recreational and sports infrastructure in municipalities and counties, as well as implementing and financing health programs aimed at promoting physical activity among the population. Also, activities at the central level, implemented by the ministries of education, health, or transportation, aiming to implement policies that encourage the public to move, have a significant impact on the level of physical activity among young people. Objective. The study aimed to assess the prevalence of implementation of public health tasks by local government units in Poland, with a particular focus on activities in the area of physical activity. Material and methods. The study was conducted from May 13, 2020, to October 31, 2021. (18 months) in electronic form. The research group consisted of 1,118 representatives of local government offices of two levels: municipal (962 offices; 91.9% of the total) and district (91 offices; 8.1% of the total). According to the state at the time of the survey (as of 01.01.2021), Poland is divided into 16 provinces, 314 counties 2,477 municipalities (302 urban including 66 cities with county rights, 652 urban-rural and 1,523 rural). The survey covered 41.5% of municipalities and 29% of districts in Poland. Results and conclusions. The vast majority of local governments declare that they undertake activities in the area of physical activity, and these activities are often undertaken in cooperation with other local governments. Local governments very rarely implement health policy programs that include interventions in the area of physical activity, and among the reasons for not implementing such activities they usually point to financial and staffing problems.

Purpose: The aim of the article is to identify and assess the differentiation of the financial situation of communes without cities with poviat status in terms of changes in the number of their inhabitants in the eastern and western regions of Poland. Design/methodology/approach: Identification and evaluation of the diversification of the financial situation of communes without cities with poviat status in terms of changes in the number of their inhabitants in the eastern and western regions of Poland. The empirical material of the article consists of figures from the Local Data Bank of the Central Statistical Office in Warsaw for the years 1995 and 2018-2020. They apply both to the entire country and to all municipalities without cities with poviat rights, located in six voivodships of eastern and western Poland, i.e., Lubelskie, Podkarpackie and Podlaskie as well as Dolnośląskie, Lubuskie and Zachodniopomorskie. The collected and structured empirical material was developed in a descriptive, tabular, and graphic form, using the method of comparative analysis. Additionally, a score was made of all diagnostic features illustrating the financial situation of the analyzed local government units in the eastern and western regions of Poland against the background of the entire country for 2018-2020. Findings: The analysis of statistical data showed that changes in the number of population (inhabitants) constitute essential demographic conditions for the economy and financial situation of municipalities without poviat status in the analyzed regions of Poland. It also confirmed the research hypothesis, which assumes that communes in western regions of Poland are in a better financial situation compared to eastern regions, especially those with an increase in the number of inhabitants. Originality/value: The originality of the work is based on the author's approach to the analysis of the undertaken research issues and making a point evaluation of the financial situation of the examined local government units. The work is addressed primarily to local government officials responsible for local government public finances and the possibilities and directions of local socioeconomic development, as well as to decision-makers who implement regional development policy in Poland. [ABSTRACT FROM AUTHOR]

Applying scientific evidence through risk analysis is an important orientation for the international frameworks that have informed the Philippines’ current food-safety legislation. When implementing this legislation, local government units (LGUs) in the Philippines deal with manifold critical responsibilities using various product-based inspection procedures. This qualitative study was conducted at the end of 2017 with a focus on exploring one LGU’s food service inspection practices. The twofold aim was to find needs in the current food inspection capacity, and to illuminate how risk-based legislation is enacted among LGUs in the Philippines. Taking a discursive approach to help explain and describe the LGU’s practices and needs, the methods included an analysis of administrative documents, focus-group discussions, and observational research. This study explains the LGU’s role in carrying out food agencies’ national responsibilities; it also describes how, if adequate resources were available, new roles could exist for food safety officers and food inspectors. In conclusion, fulfilling the LGU’s needs with respect to national and regional standards would require implementation of a risk-based approach for food inspection.

Theoretical background: Sustainable development is a wide and developing economic concept. The sustainability of public finances is one of its basic parts. Sustainable public finances are still perceived rather narrowly in terms of their impact on the financial stability of the state. Such an approach to them narrows their perception and should be extended to other aspects such as influence on social and ecological problems of development. Sustainable public debt is and will continue to be a foundation of sustainable public finances. It should be assessed as sustainable public debt, taking into account both its impact on the sustainability of public finances as well as the possibility of providing public services in the future and the achievement of economic, social, and environmental goals of sustainable development. Purpose of the article: The article aims to assess the impact of the differentiation of legal regulations concerning the debt of the central government and the local government subsector on the level of sustainability of public debt in Poland. The paper will verify the hypothesis that the differentiation of debt regulations between the analyzed public finance subsectors has an impact on the sustainability of public debt. The unification of some regulations could probably increase the level of sustainability of public debt. Research methods: Firstly, the analysis of legal solutions based on the desk-research principle was used in the article. Then, public debt sustainability assessment methods were used to assess the degree of sustainability of the central government subsector debt and the local government subsector debt. The stationarity analysis of time series based on the unit root test was applied. The analysis was performed using the KPSS test. An analysis of correlation and regression between the variables of public debt and primary balance was performed. In the aspects that do not have a developed test method, it was proposed to use evaluation methods such as the European taxonomy and the analysis of quantity and value of green bond issues, the share of investment expenditure, and green tagging of expenditure. Main findings: The conducted analysis shows that the regulations concerning the debt of the central government subsector are much more liberal. That fact has a negative impact on the sustainability of public debt. This applies in particular to the aspect of sustainability of development, where the purpose of spending the raised funds is important. On the other hand, the quantitative analysis shows that both parts of the debt in Poland are not sustainable according to the criteria of the methods. However, the debt of the local government subsector is much closer to sustainability in all three aspects. [ABSTRACT FROM AUTHOR]

Local governments and non-governmental organizations strive to create and implement local policies, which makes them natural partners. Social participation is constantly evolving, not only in practice, but also in legislation. The course of the process of implementing social participation mechanisms in communes largely depends on the knowledge and will of decisionmakers and the determination of local social groups. The goal of the article is to determine what tools of social participation are used by local government units from the Tychy subregion, as well as an attempt to identify barriers to cooperation from the perspective of non-governmental organizations and local government. During the preparation of this article, a critical analysis of the literature on the subject and other secondary sources as well as personal telephone interviews was performed. The article is theoretical and empirical in nature and consists of an introduction, two substantive parts and a summary in which cognitive and application conclusions were formulated.

Chronic diseases of the osteoarticular and muscular system belong to a group of health problems that lead to a limitation of the organism's efficiency, making it difficult or impossible for individuals to function normally. Of the forms of treatment used for chronic diseases of the osteoarticular system, rehabilitation is by far the most common. These activities are mainly financed by the National Health Fund, as well as by social insurance. A complementary role is played by local governments that finance medical rehabilitation for their residents in the form of health policy programmes, implemented as public health tasks. An important argument in favour of rehabilitation at the self-governmental level is the long waiting time for medical rehabilitation services financed by the National Health Fund. The aim of the paper was to show the role of local government in increasing access to therapeutic rehabilitation services for patients with musculoskeletal diseases. The paper discusses such issues as the importance of musculoskeletal diseases for the efficiency of individuals, organization and financing of guaranteed services in curative rehabilitation, as well as increasing access to these services at the local government level.