Central European Public Administration Review (E-Journal)
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Towards Excellence in Public Administration Education and Training: an African and South African Experience
Get PDFNot only did globalization bring about profound changes to public administration worldwide, but it also challenged the implementation of the New Public Management (NPM) paradigm in terms of service delivery, posing the question whether public administration must reinvent itself to address these challenges more effectively. Many changes that have been implemented in the public sector have not been based on evidence that change would benefit those using the services, those working in them and the community as a whole. Taking cognizance of especially the current African and South African higher education environment, it became clear that in order to move towards excellence in public administration education and training, the curricula must be amended and should the focus be on particular skills to be transferred to learners to address the above- mentioned situation. The question arises whether the nature of these developments would be relevant to the needs of both the learner as well as public institutions
Thin Capitalization Rules in EU Member States
Get PDFThin capitalization rules fit in the group of the specific anti-avoidance rules (SAAR) which are legalised by domestic tax laws. Anti-avoidance measures attempt to strike down unacceptable tax avoidance practices that have taken place with the increasing importance of multinational firms. In contrast to local firms, multinational corporations can shift profits to lower taxed foreign locations, leading to substantial losses in tax revenue. The article presents a systematic review of thin capitalization rules in EU 27, summing up four most common approaches of thin capitalization regulation. The analysis revealed that the majority of countries (15) legalised the fixed ratio approach, one quater (7) the subjective approach and only a few (3) legalised the hidden profit distribution. Two of them have improved thin-cap rules to so called earningstripping rule
Investitor in (ne)odgovornost nadzornika pri gradnji enostanovanjske stavbe v lastni režiji
Get PDFV prispevku predstavljamo vlogo in pomen nadzornika in njegovih nadzornih organov pri gradnji enostanovanjskega objekta v lastni režiji. Proučujemo njegovo odgovornost pri ravnanjih, ki morajo biti skladna tako z zakonskimi določili kot etično-moralnimi pravili družbene odgovornosti. Pri tem nas pri ugotavljanju njegove odgovornosti za izvedbo del zanimajo predvsem ugotovitve njegovih nadzornih organov, tj. poklicnih združenj (Inženirska zbornica Slovenije, Zbornica za arhitekturo in prostor Slovenije) in gradbenega inšpektorata. Kritično obravnavamo Zakon o graditvi objektov in nekatere pravilnike, ki natančno določajo obveznosti nadzornikov pri graditvi in predvidevajo tudi sankcije. Pri gradnji so namreč prisotni različni interesi in zakonodajalec mora zaradi družbeno odgovornega delovanja vseh vpletenih udeležencev zagotoviti tako minimalne standarde za varno in zanesljivo gradnjo kot tudi za bivanje v vseh enostanovanjskih stavbah. V praksi pa z vidika investirorja status in pomen nadzornika ni jasen
Izbrani vidiki problematike organizacije vpisa v visokem šolstvu
Get PDFPrispevek obravnava institucionalno organiziranost vpisa v visokošolske izobraževalne programe v Republiki Sloveniji in drugih državah ter opozarja na primerjalno neobičajno ureditev vpisa v naši državi. Z vidika postopkovne urejenosti kot tudi racionalne in pregledne rabe javnih financ je nerazumno, da država kot financer visokošolskega izobraževanja ne razpolaga s podatki o vpisanih študentih, pač pa je odvisna od vpisne službe Univerze v Ljubljani, ki centralno zbira podatke za celotno državo. Avtor ugotavlja, da bi bilo treba naloge vpisne službe na nacionalnem nivoju prenesti na ministrstvo, ki bi tako imelo pregled nad vpisom na celotnem visokošolskem prostoru
The Administrative Costs of Local Government Property-Based User Charges and Their Regressivity
Get PDFThe paper measures the administrative costs (assessment and collection costs) of immovable property user charges in local governments in Croatia. This study represents a small scale survey comprising mostly small local governments. First, we establish their costs structure and then we compare the cost-revenue ratio with their size. As expected, the administrative costs of the analyzed user charges turned out to be regressive in regards to the size of local governments. The results imply that substitution of those different charges would be beneficial for local government budgets. In order to mitigate the problem we propose several alternatives: one general tax/charge; amalgamation of the smallest local governments or referring to assessment and collection of user charges in small local governments to the larger/mutual unit
Empirična preveritev obstoja in delovanja notranjih kontrol pri pripravi konsolidirane premoženjske bilance države in občin v Sloveniji
Get PDFUskupinjevalni postopek, v katerem se predstavlja skupina podjetij kot eno samo, je predpisan z mednarodnimi računovodskimi standardi, skladno z njimi pa je bil prevzet tudi v slovenske računovodske standarde in mednarodne standarde za javni sektor. Izvesti ga je mogoče po predhodni pripravi temeljnih računovodskih izkazov obvladujočega podjetja in odvisnih podjetij. Iz strokovnih usmeritev izhaja tudi ena od zahtev, da med pobotanimi stanji ne sme prihajati do t. i. nepravih razlik zaradi neurejenega računovodenja. Čeprav računovodskih izkazov slovenske osebe javnega prava ne pripravljajo na način kot določajo standardi, se uskupinjenje izvaja, vendar le za določene podatke bilanc stanja in na podlagi posebnega predpisa. Ta pa dopušča nastanek razlik pri pobotu terjatev in obveznosti med proračunskimi uporabniki, kar vpliva na stanje splošnega sklada države. V raziskavi smo z metodo naključnega vzorčenja z uporabo anketne raziskave po komponentah modela COSO empirično preverjali, kako učinkovit je notranjekontrolni sistem pri pripravi izvirnih listin bilanc stanja v slovenskem javnem sektorju. Ugotovili smo, da so formalnopravno sicer dopustne razlike hkrati tudi neprave razlike, zaradi česar je verodostojnost skupinskega računovodskega izkaza lahko vprašljiva. Preveritev komponente kontrolnega okolja je npr. pokazala, da so zakonski roki za potrjevanje odprtih postavk določeni prehitro, postopek pa ni dovolj natančno dogovorjen, kadar pride pri uskupinjevanju terjatev in obveznosti do razlik. Na kontih kratkoročnih terjatev in obveznosti do proračunskih uporabnikov na dan 31.12. obstajajo stanja, kar lahko vodi v tveganja nastanka razlik pri pobotu in za niz kontov smo v komponenti kontrolnih aktivnosti dejansko ugotovili, da proračunskim uporabnikom na dan 31.12. ni uspelo pobotati stanj ali stanj sploh niso usklajevali, vzroke, zaradi katerih je prišlo do razlik in ukrepe, ki jih v izogib nastanka razlik predlagajo vodje računovodstev. Na vprašanja komponente informiranja in komuniciranja so računovodje odgovorili, da si želijo več izobraževanja, predstojniki pa bi lahko bolj uporabljali informacije iz računovodskih izkazov pri svojih odločitvah. Še vedno je programska oprema premalo zaščitena, kajti ponekod se posega v bazo računovodskih podatkov. Rezultati v komponenti spremljanja pa so pokazali, da revizija postopka priprave premoženjske bilance še marsikje ni bila opravljena.
Fundamental Dilemmas Concerning the Constitutional Arrangements for the Formation of the Government in the Republic of Slovenia
Get PDFIn Slovenia, even twenty years after the adoption of its Constitution, the amendments to the constitutional arrangements for the appointment of ministers represent one of the fundamental constitutional dilemmas of the political elite and experts on constitutional law. The following two variants are most topical: according to the first variant, following the example of the German constitution, ministers would be appointed by the president of the republic on the proposal of the president of the government, elected by the National Assembly; according to the second variant, the National Assembly would elect the president of the government together with the submitted candidate list of ministers. Nevertheless, the appointment of ministers according to the chancellorship model, which excludes the parliament from any voting on their appointment, i.e. also from the vote of investiture on the government, would undermine their legitimacy and disproportionally strengthen the constitutional position of the president of the government. In contrast, the election of the president of the government together with candidates for ministers would be significantly more transparent and legitimate. However, it will not be possible to form a stable government without changing the electoral system, which systemically causes party fragmentation of the National Assembly
Flexibility of Work in the Public and Private Sector in Slovenia
Get PDFDiscussions about flexibility of organizations in the field of work are more frequent in the recent years, mostly as a result of the economic recession. Structural changes and globalization have had a severe effect on both, organizations and employees. Therefore, organizations must remain flexible to respond to unexpected changes to the area of demand, as well as adjust to new technologies and other influences. Organizations implement various measures to increase their flexibility of work and timing of work and internal mobility of employees or in the field of wages and labor costs. The article presents results of the research which examined whether there are differences in the flexibility of organizations in the field of work between employees in the public and private sectors in Slovenia. The results showed that private organizations enabled internal, numerical, functional and locational flexibility more often than public organizations. The most flexible among public organizations are public agencies and institutions
Public Participation in Environmental Decision Making in Romania
Get PDFThis article researches the manner in which the participation pillar from the Aarhus Convention was transposed into Romanian legislation and how its provisions were applied to a highly controversial case. Thus, the paper will firstly address the general legal framework concerning participation in environmental matters as well as the challenges for the implementation of Aarhus Convention, followed by requirements for effective participation and NGOs involvement in the process. The main conclusion drawn is that public participation is generally seen only as a bureaucratic requirement that both authorities and the developer must meet before the project is adopted. In this context, the NGOs play a crucial role by acting as a real watchdog in identifying deficiencies in the application of the Convention. In order for enhancing implementation the authors emphasize the more proactive role that public authorities should have both with regard to the quality of environmental reports and with applying sanctions coupled with a stronger cooperation with the NGOs in the field.