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FR
Pour faciliter l’application des règles de concurrence de l’UE par les autorités nationales de concurrence, le législateur européen a adopté la directive 2019/1/UE. L’objectif de la directive est de permettre aux autorités de concurrence des États membres d’être plus efficaces dans l’application du droit de la concurrence et d’assurer le bon fonctionnement du marché intérieur. La directive dite «ECN+» définit des règles minimales d’harmonisation permettant aux autorités de concurrence de disposer de pouvoirs communs d’enquête, de décision (notamment en matière d’amendes) et d’exécution. En outre, la directive fixe des guaranties minimales pour l’indépendance, la responsabilité et les ressources des ANC, harmonise les programmes de clémence, y compris la coordination des programmes nationaux de clémence entre eux et entre ces programmes et ceux de la Commission européenne. Le présent article analyse de manière critique les développements juridiques et politiques qui ont ouvert la voie à l’adoption de la directive. En outre, il examine les changements que la mise en oeuvre de la directive est susceptible de générer dans la législation et la politique hongroises actuelles en matière de protection de la concurrence. Au centre de l’évaluation du présent document figurent les aspects institutionnels de la directive et l’application des articles 101 et 102 du TFUE, en particulier les mécanismes garantissant l’indépendance et la responsabilité des ANC. Grâce à l’évaluation de la transposition hongroise, le présent article vise à clarifier le contexte plus large de la directive et de l’application du droit communautaire de la concurrence dans les États membres de l’UE. L’article montre que la mise en oeuvre de la directive pourrait ne pas se traduire par une application (plus) efficace sans une capacité institutionnelle effective de la part des ANC et dans le contexte juridique et constitutionnel plus large du droit de la concurrence et son application à plusieurs niveaux.
EN
In order to facilitate national competition authorities (NCAs) in their application of EU competition rules, the EU legislator adopted Directive 2019/1/EU. The Directive’s aim is to empower the competition authorities of the Member States to be more effective enforcers of competition law and to ensure the proper functioning of the internal market. The so-called ECN+ Directive introduces minimum harmonisation rules allowing competition authorities to have common investigative, decision-making (notably fining decisions) and enforcement powers. The Directive, furthermore, sets minimum safeguards for the NCAs’ independence, accountability and resources as well as harmonizes leniency programmes including the coordination of national leniency programmes with each other and with that of the European Commission. This paper critically analyzes the legal and policy developments that paved the way for the adoption of this Directive. Moreover, it examines the changes the implementation of the Directive is likely to generate in current Hungarian law and policy of competition protection. The focus of the paper’s assessment is on the institutional aspects of the Directive and the enforcement of Articles 101 and 102 TFEU, in particular the mechanisms for ensuring independence and accountability of the NCAs. Through the assessment of the Hungarian implementation, the paper aims to shed light on a broader context of the Directive and the enforcement of EU competition law in EU Member States. The paper shows that the implementation of the Directive may fail to translate into (more) effective enforcement without an effective institutional capacity on the side of the NCAs, and in the broader legal and constitutional context of competition law and its multilevel enforcement.
EN
The Urban Institute (UI) worked with five cities in post-Soviet Kyrgyzstan to apply better management practices through the development of Strategic Land Management Plans. Kyrgyzstan transferred property to local governments, but municipal land management had remained poor owing to a proliferation of responsible agencies, lack of rule of law, corruption, and passiveness on the part of local governments. UI worked with local governments to make an inventory of municipal land, publicize the results, and develop a strategy that articulated principles for land management and an implementation plan. This led to several improvements including proper registration of parcels and proactive policies to lease and sell land through open competition. It also established a model for determining public policy that countered corruption and public deliberation of costs and benefits in the use of local assets. Donor involvement to promote good land legislation, the property registration system, and decentralization was also critical to success.
LT
Urbanistikos institutas bendradarbiavo su penkiais posovietinės Kirgizijos miestais, kad, plėtodamas strateginės žemėtvarkos planus, įvestų geresnę vadybos praktiką. Kirgizijoje nuosavybė perduota vietos valdžiai, tačiau žemėtvarkos būklė savivaldybėse išliko vargana dėl atsakingų tarnybų gausos, įstatymų trūkumo, korupcijos ir vietos valdžios pasyvumo. Urbanistikos institutas bendradarbiavo su vietos valdžia, siekdamas inventorizuoti savivaldybių žemę, paskelbti rezultatus ir sukurti strategiją, pabrėžiančią žemėtvarkos principus ir įgyvendinimo planą. Tai leido kai ką patobulinti, įskaitant deramą sklypų registravimą ir aktyvią žemės nuomos bei pardavimo per atvirus konkursus politiką. Be to, sudarytas modelis, nustatantis viešąją politiką, kovojančią su korupcija, ir viešus sąnaudų ir naudos svarstymus naudojant vietinį turtą. Prie gerų žemės įstatymų, nuosavybės registravimo sistemos ir decentralizacijos sėkmingo propagavimo daug prisidėjo ir rėmėjai.
EN
The scientific article is devoted to the issue of the disclosure of the processes of establishment and development of decentralization and taxation during the times of the Ants State, Kievan Rus and Principality of Galicia-Volhynia, as well as the determination of the relationship between these two processes. Due to the study of the topic of the article through the prism of various historical developments, it is possible to trace the formation and development of the tax institute in the first state institutions on the territory of modern Ukraine, as well as the form of the exercise of the people’s power and its significance in the decision-making of both state-wide decisions and the resolution of issues of local importance. The role and significance of local authorities and issues that could be resolved by the then bodies of the people’s administration are revealed, and at the same time relations between the central authorities and the authorities of territorial communities are covered. Attention is paid to the law enforcement in the development of the people’s administration, taxation and their relationship between the state entities of the investigated historical epochs. Among other things, the article is devoted to establishment of a clear link between the gradual transition of power from the bodies of the people’s rule to the central apparatus in the person of the prince and his surroundings and, as a result, the necessity of permanent resources, at the expense of which it would be possible to keep them. The article analyzes the reasons for the necessity of revenue receipts and the main types of revenue receipts of the time, as well as the bodies on which the duties of tax collection were imposed. Attention is paid to the definition of such tax characteristics as collection bodies, collection form, documentary fixing and further distribution and use of taxes. As a conclusion of the research, the author has formed a table with indication of the basic types of revenue receipts of a given period and level of decentralization in such period, and also has made generalization of the connection of these two processes.
PL
W artykule przeprowadzono rozważania nad problemami oceny samodzielności dochodowej i wydatkowej samorządów. Celem artykułu było stworzenie miar pozwalających ocenić i porównywać samodzielność wydatkową polskich gmin. Wskaźniki wyliczone na podstawie zaproponowanych miar zaprezentowano dla 2014 r. Pokazano, że ponad połowę budżetów polskich gmin można uznać za niezależną od własnej polityki samorządów. Siła tego ograniczenia jest zróżnicowana między gminami i tylko w niewielkim stopniu odpowiada zróżnicowaniu samodzielności dochodowej gmin.
EN
This paper presents discussion on the problems and opportunities of assessment of income and spending autonomy of local governments. The aim of the paper is to develop measures to assess and compare the spending autonomy of Polish municipalities. Indicators calculated on the basis of the proposed measures are presented for 2014. It has been shown, that only about half of the municipal budgets can be considered as independent. The strength of this limit varies between municipalities and is not strongly dependent on their wealth, and only to a small extent corresponds to the diversity of the revenue autonomy of municipalities.
EN
The competition on the market forces companies to adapt to the changing environment. Most recently, the economic and financial crisis has been accelerating the alteration of both business and IT models of enterprises. The forces of globalization and internationalization motivate the restructuring of business processes and consequently IT processes. To depict the changes in a unified framework, we need the concept of Enterprise Architecture as a theoretical approach that deals with various tiers, aspects and views of business processes and different layers of application, software and hardware systems. The paper outlines a wide-range theoretical background for analyzing the re-engineering and re-organization of ERP systems at international or transnational companies in the middle-sized EU member states. The research carried out up to now has unravelled the typical structural changes, the models for internal business networks and their modification that reflect the centralization, decentralization and hybrid approaches. Based on the results obtained recently, a future research program has been drawn up to deepen our understanding of the trends within the world of ERP systems.
EN
Since the 1990s, the highly concentrated field of global research and development (R&D) has been undergoing a series of changes, which many scholars interpret as a shift toward increased decentralization. A dynamic rise in R&D spending has been accompanied by greater contributions from countries outside the Triad, also via the activity of transnational corporations (TNCs), which boost their R&D expenditure on the one hand, and serve as the driving force behind R&D internationalisation on the other. While it once seemed that decentralisation would continue, a closer analysis of global R&D suggests that its concentration has actually increased since the middle of the second decade of the 21st century. The decentralization of R&D has led to a dynamic rise in the global importance of China and South Korea, which in turn triggered a new concentration process and a shift of global R&D toward a new centre in East Asia. The process of decentralisation, which causes a diffusion of R&D across a large number of actors, including developing countries, affects global R&D to a lesser extent than the new process of concentration, which now seems to be gathering momentum.(original abstract)
EN
The purpose of the article is to evaluate the financial condition of selected territorial governments in the Malopolska Voivodship within the new EU financial framework for the 2014- 2020 period. The global economic crisis has affected not only financial markets but also the policy and development strategies of local and territorial authorities. Changes have occurred in the approach to strategic objectives, which are now focused on regions and aim to stimulate endogenous growth potentials. New plans and strategies have already been drafted on the national and regional level, but their implementation, as well as the achievement of goals laid down in the Europe 2020 strategy, will crucially depend on the absorption capabilities of territorial governments. The research hypothesis of the article concerns the need to restructure the revenue system of territorial governments and further decentralize public finances in order to stimulate regional endogenous growth potentials. In order to verify it, financial indicators for selected territorial governments in the 2010-2014 period are analyzed. The findings show that there are positive trends underway in the budget policies of analyzed governments, but their revenues are still inadequate and their total growth potential remains low.(original abstract)
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