In the valid legislation of the Czech Republic, we do not find a clear and completely unambiguous definition of the concept of "self-government". Nonetheless, it is an institute traditionally used and with content defined in a particular way by the theory of administrative law or administrative...

This article analyses how the concept of ‘local ownership’ has been employed within policy frameworks in the context of peacebuilding since the late 1990s. It identifies the paradox that lies in the increasing willingness to transfer ownership to the local population and the also explicit...

This paper studies the impact of Muslim rule on human capital development. Using a unique novel dataset containing yearly data on Muslim presence in the period 711-1492 and literacy rate in 1900 for about 7500 municipalities in Spain, we estimate the local impact of the length of Muslim rule in...

Purpose: This paper analyzes the development of the concept of subsidiarity, its relationship with management theories and the implementation of the principle of subsidiarity in the context of local self-government in Poland and Lithuania by conducting comparative research....

The paper deals with the problem of municipalities' fiscal distress and its diagnosis. The study examines the key financial indicators of Polish municipalities located in the West Pomeranian Region and uses them to build an aggregate measurement to identify the level of these municipalities'...

This paper studies the factors driving changes in judicial independence (JI) as incorporated in constitutions. Two indicators of constitutionally safeguarded JI are constructed. Variations in these indicators are identified based on changes in the constitutions of as many as 100 countries that...

In der Diskussion um die Reform der föderalen Finanzverfassung wird oft eine Stärkung der Steuerautonomie der Länder gefordert. Seitens der Befürworter wird die damit verbundene Ausweitung der Eigenverantwortlichkeit begrüßt, von der stärkere Anreize für eine solide Haushaltspolitik und...

The question raised in this paper is whether changes over the last 20 years in the German financial accounting system signal a retreat of the nation state from this policy field. Using a comprehensive perspective on accountancy we consider the steps in the accounting process, i.e. standard...