The external public audit, plays one of the most important roles in ensuring the efficient management of public funds and contributes to the identification, combating and prevention of financial ...fraud, a contribution that can be evaluated by analysing deviations with financial implications on the public budgets. The objective of this paper is to highlight the existence of direct proportionality between the quality of public audits with the value of identified deviations. After reviewing the specialized literature, we used the qualitative methodology to synthesize the data contained in the Annual Public Reports on local public finances published by the Court of Accounts of Romania and we analysed factors as additional income, damages, referrals to criminal investigation bodies. The sample includes the territorial administrative units of the counties and municipality ’s of Romania. The results of the study revealed that, although through its audit actions, the Court of Accounts of Romania identified deviations like additional income or damages with a constant value for the audited years, the referrals to the criminal investigation bodies are in a decrease. At the end of the paper the conclusions, future directions and limitations of the study are presented.
Across the European Union (EU) Local Administrative Units (LAUs), populations are experiencing persisting differences in their age structures that can only be interpreted accounting for migration and ...mobility components. Yet, in the absence of census data, migration patterns of local populations are not available from EU‐official statistics. To fill the gaps, we firstly combine census data with statistics available from the National Statistical Institutes of the EU‐Member Sates in a harmonised database on age‐specific population structures, covering all EU‐LAUs for the period 2011−2019. Secondly, we apply model life tables to assess changes by cohort over the intercensal period and provide estimates of age‐specific net migration rates at LAU levels. The analysis reveals how migration dynamics vary along demographic patterns and to what extent differences are related to the degree of urbanisation and territorial characteristics (distance from city centres, remoteness, population change, GDP per‐capita and poverty level) across the EU municipalities.
The present study investigates the effect of tourism and its spatial correlation on urban economic growth. The study examines 272 prefecture-level administrative units between 2002 and 2011 in China ...as the sample and a β convergence model as the frame. The conclusions are that tourism development has a substantial impact on urban economic growth in China without decreasing the economic gap among cities. The tourism growth effect contributed primarily in the development of positive spatial correlation that led to spatial spill-overs—a large indirect effect; the direct effect of tourism on local economies was minimal. Introducing spatial correlation analysis of the relationship between tourism and urban economic development avoids reaching misleading conclusions and enables the analysis of both direct and indirect effects of tourism development.
The financial indicators reported in the budget execution accounts of the local public administrations have implications in the assessment of the level of performance regarding the achievement of the ...own revenues of these public entities. The objective of the paper is to examine the causal link between the level of performance in achieving own revenues and that of the financial autonomy of local public administrations. The paper includes a summary of the evolution of legal regulations in Romania specific to local public administration and own revenue management, as well as an analysis of information highlighted in budget execution accounts published by entities for 2018-2020, and the latest annual reports published by the Court of Accounts of Romania regarding the deviations found and the audit opinion formulated following the financial audit missions in order to identify the aspects that may influence the level of performance in achieving its own revenues at the level of local public administrations. The sample consists of territorial administrative units classified as cities in the Western Region of Romania, which are not municipalities and are found in Arad County. The results of the study revealed that some cities had a fairly high level of performance in generating their own revenues, and some reported increasing capital expenditures from year to year, but in most cases the degree of achievement of their own revenues still remains quite low. The conclusion is that the degree of achievement of own revenues is in most cases at a level that needs to be improved, and payments for capital expenditures are still quite low, so none of the cities in the selected sample have the opportunity to be financed exclusively from own revenues.
Soil erosion is one of the most serious ecological threats in karst areas of Southwest China. The identification of priority areas for remediation and its driving factors is essential to improving ...the efficiency of prevention and control. The present study systematically considered natural and socio-economic factors not involved in the revised universal soil loss equation (RUSLE) model, and determined priority areas for soil erosion management based on minimum administrative units and karst landforms. Then, the driving factors were identified by using geographic detector. The results showed that the priority areas were mainly concentrated in the southwest, southeast and northeast, overlapping with the severely eroded areas (Erosion rate=45.79 t·ha−1·a−1). Gradient risk zones had geomorphological differences, but the most eroded zones were all controlled by bedrock exposure rates, elevation, or slope position. The spatial correlation and high erosion rate of priority areas provided opportunities to optimize the efficiency and cost of control. Driving factors were affected by karst landforms. The explanation power of slope position on soil erosion was higher in the peak cluster depressions and karst basins with small undulations (
q
¯
=
11.85
%
), while the karst gorges, trough valleys and plateaus with large undulations gradually decreased (
q
¯
=
6.01
%
). The interaction of driving factors will enhance the explanatory power for soil erosion. Among them, the repetition rate of elevation was 60%, and the repetition rate of lithology and development index was 40%. This study provides useful information for identifying and managing priority areas for soil erosion control, and enriches the theory of soil and water conservation in karst areas.
The article presents a temporal and spatial analysis of the social structure of rural Poland – currently a home to two‐fifths of the national population. In the first – temporal – dimension, the ...focus is on changes that have taken place since the post‐communist transformation. The aim of the analysis was to explain the mechanisms of change, that is, identify the processes that brought about those changes. We assumed that transitions in the rural social structure progressed differently than in the rest of society: they were deeper, followed different trajectories and resulted in fundamentally changed proportions between the rural structure's elements. In the other – spatial –dimension, we investigated the territorial diversity of the contemporary social structure. The social structure morphology was analysed on the basis of the proportions between three major social/occupational segments: farmers, workers and the middle class. Their distinction was determined by the trajectories of social structure change starting from the 1990s: depeasantisation, proletarianisation and gentrification. The study has revealed the complexity of the process of change as well as the unique character of the process of deagrarianisation, its depth/intensity being determined by the spatial diversity of types of rural social structure.
In an emergency situation, emergency services and administration Collaborating units must lead to a fast ordering in the event of disaster. They are also obligated a rapid and logical Implementation ...of the assistance and resources That are available and collected on in even of disaster. There is a need for the preparation of pre-developed solutions to Competent professionals, on the assessment of the risks of aid Organizations, transport and logistics tasks. The paper presents the Responsibilities of the various administration units related to the performance of tasks in the emergency medical system in the event of a disaster.
In an emergency situation, emergency services and administration Collaborating units must lead to a fast ordering in the event of disaster. They are also obligated a rapid and logical Implementation ...of the assistance and resources That are available and collected on in even of disaster. There is a need for the preparation of pre-developed solutions to Competent professionals, on the assessment of the risks of aid Organizations, transport and logistics tasks. The paper presents the Responsibilities of the various administration units related to the performance of tasks in the emergency medical system in the event of a disaster.
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