Payment of taxes, or in lieu of taxes, to State or local taxing units : hearing before the Committee on Government Operations, United States Senate, Eighty-fourth Congress, first[-second] session, on S. 826, S. 888. S. 1566, S. 1657, S. 2100, S. 2377, and S. 2390, bills relating to payments of taxes, or in lieu of taxes to state or local taxing units.

Description based on pt. 1.

The influence of utilising government initiatives, servicing foreign MNCs and internationalisation on strategic planning process of local companies in Singapore

This research focuses on two groups of local companies; namely, high-growth local companies and other local companies, to examine and compare the influence of utilising governmental initiatives, servicing foreign MNCs and internationalisation on their strategic planning process. The theme of this thesis argues that the approach of an organisation towards strategic planning is not only determined by the internal influences; namely, its firm size and the planning behaviour and attitude of an entrepreneur, as revealed in the literature, but it can also be affected by external influences. The theoretical contribution of this research determines this unique situation in Singapore, and tests the robustness of the conventional models of planning in smaller companies. As a result of the external influences, this study reveals that local companies are more likely to undertake a much more formal strategic planning than the conventional Western literature and models would indicate. High-growth local companies, in comparison, however, had undertaken a more formal and rigorous strategic planning process than other local companies.

Reporting and managing risk:a look at current practice at Tesco, RBS, local and central government

These case studies from CIMA highlight the need to embed risk management within more easily understood behaviours, consistent with the overall organisational culture. In each case, some form of internal audit team provides either an oversight function or acts as an expert link in that feedback loop. Frontline staff, managers and specialists should be completely aligned on risk, in part just to ensure that there is a consistency of approach. They should understand instinctively that good performance includes good risk management. Tesco has continued to thrive during the recession and remains a robust and efficient group of businesses despite the emergence of potential threats around consumer spending and the supply chain. RBS, by contrast, has suffered catastrophic and very public failures of risk management despite a large in-house function and stiff regulation of risk controls. Birmingham City Council, like all local authorities, is adapting to more commercial modes of operation and is facing diverse threats and opportunities emerging as a result of social change. And DCMS, like many other public sector organisations, has to handle an incredibly complex network of delivery partners within the context of a relatively recent overhaul of central government risk management processes. Key Findings: •Risk management is no longer solely a financial discipline, nor is it simply a concern for the internal control function. •Where organisations retain a discrete risk management cadre – often specialists at monitoring and evaluating a range of risks – their success is dependent on embedding risk awareness in the wider culture of the enterprise. •Risk management is most successful when it is explicitly linked to operational performance. •Clear leadership, specific goals, excellent influencing skills and open-mindedness to potential threats and opportunities are essential for effective risk management. •Bureaucratic processes and systems can hamper good risk management – either as a result of a ‘box-ticking mentality’ or because managers and staff believe they do not need to consider risk themselves.

A Decentralized Iron Cage: Do Chinese Local Officials Comply with the Central Government?

This paper contributes to the literature in nancial aid and authoritarian institutions.

For a long time, scholars are debating whether nancial aid is able to facilitate

development and governance. Though abundant evidence is provided, the answer is

still inconclusive. On the other hand, scholars investigating China argue that the

leadership uses various institutions to ensure local ocials' compliance. In this paper,

we nd that the nancial aid does not bring a positive impact and the central

government in China does not have enough monitoring capacity to force local o-

cials to comply. We study a redevelopment program established by Chinese central

government after the 2008 Wenchuan earthquake. By adopting a geographic regression

discontinuity combining with a dierence-in-dierences design, we show that

the redevelopment program does not signicantly develop the disaster area. On the

contrary, the evidence implies that the economy in the disaster area is worse after

receiving the aid. The results imply that local ocials do not follow the central government's

regulations and misuse the aid money for other purposes. In the future, we

expect to further investigate through which mechanism do local ocials undermine

the existing institutions.

iii

The Ontario-Manitoba Boundary Dispute

The powers of the General Government are so much greater than those of the United States in its relations with the Local Governments, that the central power must win. The next quarter century was marked by struggle, or rather a series of struggles, between the Dominion Government and those of the various provinces with as a general rule contrary to Macdonal's expectations, the latter proving successful. Ontario was the most consistent opponent of centralizing tendencies; her most notably victory was scored in what is known as the Ontario-Manitoba Boundary Dispute. It is out intention to deal with this question primarily as a phase of post-Confederation politics.

Physical and Chemical Performance Testing of Ontario Asphalt Pavements

Thermal and fatigue cracking are the two of the major pavement distress phenomena that contribute significantly towards increased premature pavement failures in Ontario. This in turn puts a massive burden on the provincial budgets as the government spends huge sums of money on the repair and rehabilitation of roads every year. Governments therefore need to rethink and re-evaluate their current measures in order to prevent it in future. The main objectives of this study include: the investigation of fatigue distress of 11 contract samples at 10oC, 15oC, 20oC and 25oC and the use of crack-tip-opening-displacement (CTOD) requirements at temperatures other than 15oC; investigation of thermal and fatigue distress of the comparative analysis of 8 Ministry of Transportation (MTO) recovered and straight asphalt samples through double-edge-notched-tension test (DENT) and extended bending beam rheometry (EBBR); chemical testing of all samples though X-ray Fluorescence (XRF) and Fourier transform infrared analysis (FTIR); Dynamic Shear Rheometer (DSR) higher and intermediate temperature grading; and the case study of a local Kingston road. Majority of 11 contract samples showed satisfactory performance at all temperatures except one sample. Study of CTOD at various temperatures found a strong correlation between the two variables. All recovered samples showed poor performance in terms of their ability to resist thermal and fatigue distress relative to their corresponding straight asphalt as evident in DENT test and EBBR results. XRF and FTIR testing of all samples showed the addition of waste engine oil (WEO) to be the root cause of pavement failures. DSR high temperature grading showed superior performance of recovered binders relative to straight asphalt. The local Kingston road showed extensive signs of damage due to thermal and fatigue distress as evident from DENT test, EBBR results and pictures taken in the field. In the light of these facts, the use of waste engine oil and recycled asphalt in pavements should be avoided as these have been shown to cause premature failure in pavements. The DENT test existing CTOD requirements should be implemented at other temperatures in order to prevent the occurrences of premature pavement failures in future.

A critical analysis of e-government evaluation models at national and local municipal levels

Abstract: The importance of e-government models lies in their offering a basis to measure and guide e-government. There is still no agreement on how to assess a government online. Most of the e-government models are not based on research, nor are they validated. In most countries, e-government has not reached higher stages of growth. Several scholars have shown a confusing picture of e-government. What is lacking is an in-depth analysis of e-government models. Responding to the need for such an analysis, this study identifies the strengths and weaknesses of major national and local e-government evaluation models. The common limitations of most models are focusing on the government and not the citizen, missing qualitative measures, constructing the e-equivalent of a bureaucratic administration, and defining general criteria without sufficient validations. In addition, this study has found that the metrics defined for national e-government are not suitable for municipalities, and most of the existing studies have focused on national e-governments even though local ones are closer to citizens. There is a need for developing a good theoretical model for both national and local municipal e-government.

Definindo a arena política local: sistemas partidários municipais na federação brasileira

This article analyzes the Brazilian political system from the local perspective. Following Cox (1997), we review the problems with electoral coordination that emerge from a given institutional framework. Due to the characteristics of the Brazilian Federal system and its electoral rules, linkage between the three levels of government is not guaranteed a priori, but demands a coordinating effort by the parties' leadership. According to our hypothesis, the parties are capable of coordinating their election strategies at different levels in the party system. Regression models based on two-stage least squares (2SLS) and TOBIT, analyzing a panel of Brazilian municipalities with data from the 1994 and 2000 elections, show that the proportion of votes received by a party in a given election correlates closely with its previous votes in majoritarian elections. Despite institutional incentives, the Brazilian party system shows evidence that it is organized nationally to the extent that it links the competition for votes at the three levels of government (National, State, and Municipal).

Contrasting models of land use regulation: Community, government and tourism development

This paper assesses the capacity of local communities and sub-national governments to influence patterns of tourism development, within the context of a globalizing economy. Through a comparison of the contrasting examples of Hawaii and Queensland, the paper indicates the consequences of different approaches to land use regulation. It points to the importance of planning and policy processes that integrate community interests, in order to achieve long-term, sustainable tourism development. Effective regulation of development can minimize the social and environmental impacts of tourism. The paper illustrates how community organizations and sub-national governments can articulate local interests, despite the global demands of investors for more deregulated markets in land.

'Localizing the national' - The rediscovery and reshaping of local campaigning in Australia

Pippa Norris provides a schematic account of the evolution of campaigning through premodern, modern and postmodern stages. In particular she points to an emerging postmodern phase of electioneering characterized by a renewed emphasis upon direct forms of engagement which resonate with an earlier period in which campaigns were locally fought and largely dependent upon the canvassing efforts of party workers and volunteers. Norris's analysis offers a useful prism with which to view recent developments in electioneering in Australia. In the past several elections the rival Labor and Liberal parties have attempted to achieve a synergy between their centrally conducted and constituency-level campaigns by ensuring that their national campaigns are locally relevant and address local concerns. Their efforts to 'localize the national' meld the use of sophisticated software with elements of a traditional 'meet and greet' politics and suggest that local campaigning may now have a new shape and importance.

Plano de implementa????o do projeto de desenvolvimento de capacidade de governan??a

Desde a d??cada de 1990, o Governo Federal brasileiro vem implementando uma agenda ambiciosa de reformas do Estado, centradas na redu????o da pobreza e na melhoria da efici??ncia dos servi??os p??blicos. As principais prioridades, conforme previstas no Plano Plurianual (PPA) para o per??odo 2003-2007, s??o as seguintes: inclus??o social e redu????o da desigualdade; crescimento econ??mico com gera????o de emprego; distribui????o de renda e respeito ao meio ambiente; promo????o e amplia????o dos direitos de cidadania; e fortalecimento da democracia. No in??cio de 2006, o Governo criou a Pol??tica Nacional de Desenvolvimento de Pessoal (Decreto 5.707), com o objetivo de melhorar e aumentar a efici??ncia e a efic??cia na presta????o de servi??os p??blicos. No marco dessa pol??tica recente, as escolas de administra????o p??blica desempenham um papel fundamental na identifica????o das compet??ncias que precisam ser desenvolvidas nas institui????es do governo, bem como na implementa????o de pol??ticas de capacita????o para os servidores p??blicos, diretamente e/ou em parceria com escolas de governo nos n??veis federal, estadual ou local. O Canad?? tamb??m est?? criando uma estrutura para levantar as compet??ncias necess??rias para os servidores p??blicos e desenvolv??-las como um componente da Renova????o do Servi??o P??blico em todo o governo. Como institui????es l??deres no desenvolvimento de compet??ncias de servidores p??blicos, a Canada School of Public Service (CSPS) e a Escola Nacional de Administra????o P??blica (ENAP) firmaram uma parceria para implementar o Projeto de Desenvolvimento de Capacidade de Governan??a no Brasil. A finalidade do Projeto ?? melhorar a capacidade de servidores p??blicos federais, estaduais e municipais do Brasil para desenvolver e implementar programas de capacita????o e gerenciar pol??ticas p??blicas descentralizadas. Espera-se que essa parceria e o resultante compartilhamento de experi??ncias em capacita????o para governan??a efetiva contribuam para a redu????o da pobreza e das desigualdades no Brasil, por meio do desenvolvimento de compet??ncias de servidores na presta????o de servi??os p??blicos eficazes e eficientes, voltados para o cidad??o. O Projeto re??ne, al??m das duas principais Escolas de Governo no Canad?? e no Brasil, seis Escolas Brasileiras de Administra????o P??blica regionais e duas renomadas Institui????es Acad??micas Canadenses ??? a Queen???s University e a Western Ontario University. O Minist??rio do Desenvolvimento Social e Combate ?? Fome (MDS) e tr??s Secretarias Especiais do Governo Federal ??? Ra??a (SEPPIR), Direitos Humanos (SEDH) e Pol??ticas para as Mulheres (SPM) ??? tamb??m se envolver??o nas atividades de compartilhamento de conhecimentos com o Human Resources and Skills Development Canada (HRSDC) e a Canada Public Service Agency (CPSA). A CIDA fornecer?? CND$1.700.000 por meio do Programa Brasil-Canad?? de Interc??mbio de Conhecimentos para a Promo????o da Equidade (PIPE). A contribui????o da ENAP ser?? de CND$1.069.707 em esp??cie. A CSPS contribuir?? com cursos, al??m de conhecimentos e suporte t??cnicos, avaliados em CND$1.000.000. Aproveitando a parceria entre a CSPS e a ENAP, que resultou na transfer??ncia e na adapta????o bem sucedidas de cursos e metodologias canadenses, o novo projeto extrapola o n??cleo do servi??o p??blico em Bras??lia, alcan??ando escolas de governo em regi??es brasileiras em situa????o de desvantagem. ?? semelhan??a do papel da CSPS no primeiro projeto, a ENAP fortalecer?? a capacidade das escolas parceiras regionais para capacitar servidores p??blicos envolvidos na presta????o de servi??os aos brasileiros. O interc??mbio estruturado entre Minist??rios dos Governos canadense e brasileiro tamb??m aplicar?? a aprendizagem mais diretamente a quest??es de pol??ticas e programas sociais do Brasil. O desafio assumido neste Projeto ?? a adapta????o de conhecimentos e aprendizagem, com vistas a melhorar a implementa????o de pol??ticas e programas sociais. Para tanto, a CSPS e a ENAP introduzir??o novos cursos nos curr??culos das escolas parceiras e incorporar??o novos m??todos e tecnologias de aprendizagem como, por exemplo, comunidades de pr??tica virtuais e um componente de tutoria (mentoring) envolvendo o Human Resources and Skills Development Canada e o Minist??rio do Desenvolvimento Social e Combate ?? Fome do Brasil. Seis institui????es da Rede Nacional de Escolas de Governo do Brasil e do Programa de Parceria da ENAP foram selecionadas e convidadas a se unir ?? CSPS e ?? ENAP nesse novo Projeto: a Universidade Federal do Par?? (UFPA), de Bel??m (estado do Par?? ??? regi??o Norte); a Funda????o Joaquim Nabuco (FUNDAJ), de Recife (Pernambuco ??? Nordeste); a Universidade Corporativa do Servi??o P??blico / Secretaria de Administra????o do Estado da Bahia (UCS/SAEB), Salvador (Bahia ??? Nordeste); a Escola de Governo do Mato Grosso do Sul (ESCOLAGOV), Campo Grande (estado do Mato Grosso do Sul ??? Centro-Oeste); a Escola Nacional de Ci??ncias Estat??sticas / Instituto Brasileiro de Geografia e Estat??stica (ENCE/IBGE), Rio de Janeiro (estado do Rio de Janeiro ??? Sudeste); e o Instituto Municipal de Administra????o P??blica (IMAP) de Curitiba (Paran?? ??? Sul). Essas escolas de refer??ncia foram escolhidas segundo sua capacidade de trabalhar como p??los de pr??ticas inovadoras em pol??ticas p??blicas e disseminar os benef??cios do Projeto para outras escolas em suas regi??es, por meio da Rede Nacional coordenada pela ENAP. O objetivo dessa parceria ?? fortalecer as escolas de governo locais, para que estas desenvolvam, por meio de eventos de aprendizagem, compet??ncias em servidores p??blicos, a fim de aumentar a capacidade do governo na implementa????o e gest??o de pol??ticas p??blicas. O Plano de Implementa????o do Projeto (PIP) descreve o trabalho a ser realizado por essas institui????es nos pr??ximos 30 meses, ao tempo em que serve de guia para os Parceiros do Projeto no que se refere ??s a????es e aos recursos necess??rios para a obten????o dos resultados acordados. Na medida em que o Projeto estiver em andamento e os parceiros iniciarem um interc??mbio produtivo de conhecimentos, o Plano de Trabalho Anual ser?? atualizado e revisto por meio de reuni??es anuais de avalia????o e encontros do Comit?? Diretor do Projeto, com vistas a assegurar que os resultados descritos no PIP sejam alcan??ados com sucesso

Use of performance information by local politicians: a field study in the Portuguese context.

This paper seeks to investigate the use of performance information by politicians and whether the institutional reforms on performance management (PM) have been operationalized by local politicians. Differences on the policy field and the organizational context have been analyzed. Our goal is contribute to knowledge on PM in the political sphere and understand the different responses of politicians to government change initiatives (mainly coercive pressures). Our findings show that local politicians support the notion that greater attention should be devoted to the use of performance information on the evaluation process. Nevertheless they are very skeptic in relation to effective execution of government reforms. There is an internal culture where agencies are embedded, strongly influenced by the high degree of politicisation among senior managers, that lead politicians to be more concerned about personal opinions and informal performance information rather than to use more sophisticated information (output and outcome measures). The institutional approach helps us to identify political responses to institutional pressures and understand the reasons for a reduced use in the Portuguese context.