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An attempt will be made to shed light on the course and pattern of the decentralization process by analyzing the historical development of local government and the territorial-administrative reform of 2015-2020 in Albania and the factors that have been shaping it. The scope is to understand the impact of the reform elements on the subnational governments and in general their overall impact on the government. The purpose of this paper is to fill the gap in the existing literature for Albania and at offering some insights on the administrative-territorial reform. Furthermore, it will contribute to the current debate on fiscal decentralization in South Eastern European (SEE) countries and the public management model implemented after the last reforms.

The first section analyzes the historical development of local government reforms from the 1990s to today and will help to identify if there is instrumentalism advocacy. The second section explains the determinants of the local government’s fiscal autonomy in Albania of the period from 2003 to 2016. Three indicators are used as proxies for fiscal decentralization: the proportion of subnational expenditure over national expenditure, of total subnational revenues over total revenues of central government and the indicator of own subnational revenues over total revenues of the central government. The data from the budget and the revised budgets are then compared.

Despite Albania’s commitment to decentralize its government functions, there is still work to do. The territorial and administrative reform has not generated the expected results. Almost 90 percent of the revenues still come from the central government’s unconditional transfers. Therefore, the Albanian Government should build capacities and skills, and train the employees of each level of government that currently benefit from international assistance.

The analysis represents a single case study on the territorial-administrative reform in Albania. Its implementation started in 2015 and it is probably too early to discuss outcomes. However, it might be useful to analyze the first results after a two-and-a-half-year period of implementation of reforms. Despite contributing to the existing gap in the literature, additional research will be necessary to better understand the decentralization process not only in Albania, but in all SEE countries.

It is necessary to first understand the lack of initial output, as well as the various challenges faced, in order to take the corrective measures on time.

This paper discusses in detail the reform adopted and the progress made by the Albanian local government units. The reform attempts to develop better relationships between the central and local governments and hence improve their service delivery, transparency and accountability. This paper is the first one that is attempting to analyze the initial output of the territorial-administrative reform of 2015-2020.

Despite Bangladesh's great strides in formulating disaster management policies following the principles of good governance, the degree to which these policies have successfully been implemented at the local level remains largely unknown. The objectives of this study were two-fold: (1) to examine the roles and effectiveness of local-level governance and disaster management institutions, and (2) to identify barriers to the implementation of national policies and Disaster-Risk-Reduction (DRR) guidelines at the local community level.

Between January 2014 and June 2015 we carried out an empirical investigation in two coastal communities in Bangladesh. We employed a qualitative research and Case Study approach, using techniques from the Participatory Rural Appraisal toolbox to collect data from local community members as well as government and NGO officials.

Our study revealed that interactive disaster governance, decentralization of disaster management, and compliance by local-level institutions with good governance principles and national policy guidelines can be extremely effective in reducing disaster-loss and damages. According to coastal community members, the local governments have generally failed to uphold good governance principles, and triangulated data confirm that the region at large suffers from rampant corruption, political favoritism, lack of transparency and accountability and minimal inclusion of local inhabitants in decision-making – all of which have severely impeded the successful implementation of national disaster-management policies.

While considerable research on good governance has been pursued, our understanding of good disaster governance and their criteria is still poor. In addition, although numerous national disaster management policy and good governance initiatives have been taken in Bangladesh, like many other developing countries, the nature and extent of their local level implementation are not well known. This study contributes to these research gaps, with identification of further research agenda in these areas.

The study focuses on good disaster governance and management issues and practices, their strengths and limitations in the context of cyclone and storm surges along coastal Bangladesh. It offers specific good disaster governance criteria for improving multi-level successful implementation. The paper deals with International Sendai Framework that called for enhancement of local level community resilience to disasters. Thus, it contributes to numerous policy and practice areas relating to good disaster governance.

Good disaster governance would benefit not only from future disaster losses but also from improved prevention and mitigation of natural hazards impact, benefiting society at large. Improvement in knowledge and practice in disaster-risk-reduction through good governance and effective management would ensure local community development and human wellbeing at the national level.

The failure of local-level government institutions to effectively implement national disaster management and resilience-building policies is largely attributable to a lack of financial and human resources, rampant corruption, a lack of accountability and transparency and the exclusion of local inhabitants from decision-making processes. Our study identified the specific manifestations of these failures in coastal communities in Bangladesh. These results underscore the vital need to address the wide gap between national DRR goals and the on-the-ground realities of policy implementation to successfully enhance the country's resilience to climate change-induced disasters.

In this chapter, the interest is directed towards how transnational policy messages (supra-level) can be tracked down through analyses of curriculum policy discourses at the national (macro-level) and municipal level (meso-level) in the Swedish school system. Drawing on discursive institutionalism, and organizational and institutional theory, we analyse central policy messages in the introduction of the national Swedish standards-based curriculum reform for compulsory school from 2011, focusing on discourses of communication between local authorities (meso-level) and schools (micro-level) within their area of responsibility for curriculum making. Two main features emerge. The local curriculum reform agenda is significantly shaped by the argument that explicit standards together with systematic governance through evaluation and accountability will increase students' performance. The second feature underlines strong accountability as a prerequisite for equity and equivalence and the importance of the local school authority for the organization of schooling, structural support and interventions for curriculum making in schools. Equity and equivalence are a challenge for the local authorities. They have problems to support curriculum making which tends to create considerable variations in how the curriculum reform is enacted in the different schools of the municipality.

The objective of the study is to determine if an over-borrowing bias emerges when the state fiscal base is shared by multiple general-purpose and special-purpose jurisdictions serving different groups of citizens.

This study uses panel data from all 50 states in the US from 1997 to 2007 to estimate models of total debt levels of state governments and total debt levels of all local governments aggregated at the state level. For comparison, it also estimates total debt levels of state and local governments taken together for the same years.

This study finds that jurisdictional overlap will increase state government debt, local government debt, as well as combined state and local government debt.

The finding from the study suggests that the fiscal common-pool model provides a more accurate analysis and more appropriate understanding of the institutional composition at the state and local public sector, especially for the vertical dimension of the local public sector where there are more specialized and overlapping jurisdictions.

This paper aims to investigate the extent of intellectual capital disclosure (ICD) through websites and social media in Spanish local government (SLG) and analyze the factors that explain their disclosure.

The study applies content analysis and regression techniques. The ICD is analyzed for Spanish municipalities with more than 100,000 inhabitants and provincial capitals over a period from January 2018 to February 2020.

Findings emphasize that the quantity of disclosed information on intellectual capital (IC) is in the low level, particularly with regard to human capital (HC). Furthermore, the results show that the information provided via social media mainly concerns the relational capital (RC). On the other hand, results obtained indicate that larger municipalities, with lower financial autonomy and whose citizens have a high income level use the online media (both websites and social media) more actively to disclose information about IC. Finally, municipalities led by women and with high level of citizens' education exert a positive influence in the ICD only on websites.

This paper makes a number of key contributions to the existing body of knowledge, focusing on ICD, a neglected area in the public sector accounting literature. It explores and identifies the supply-side and demand-side determinants of information affecting the ICD in local governments. The results of this research could be useful for policymakers, regulators and governments' managers to improve the online information addressing ICD issues.

This paper adopts an innovative perspective by investigating the use of alternative tools for ICD in local government context (websites and social media). To the best of the authors’ knowledge, this is the first study that focuses on investigating the determinants of online ICD in local governments.

The range of pressures which has impacted on local government in the 1980s has forced the emergence of dynamic and sophisticated forms of industrial relations at the workplace level. It is clear, however, that with conceptual tools forged to analyse developments in the private manufacturing sector, very few attempts have been made by academics, policy‐makers or commentators to discuss the structures and processes which have emerged. The character of the changes at authority level are considered using material from a survey of personnel officers in over a third of authorities in England and Wales and within the context of prevailing analytical and theoretical frameworks. It is argued that the distinctive development of the personnel function in local government has resulted in a managerial process which conforms to key features of the human resource management (HRM) model, in particular the devolution of personnel responsibilities to line managers and the integration of personnel concerns at the strategic level. However, other features of this model are less in evidence. The search for employee commitment and flexibility remains patchy and often appears as a practical response to labour market and competitive pressures. Furthermore, collectivist features of employee relations remain well entrenched with the continued encouragement of both union membership and involvement. This is not to deny change beyond the HRM model. Thus, it is clear that established joint machinery is becoming increasingly unable to deal with ongoing issues while the trade unions are gradually being forced into a consultative rather than a bargaining role.

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

In the spirit of ‘Europe of the Regions’, local authorities are responsible for responding to the main interests, needs and preferences of the country’s citizens. Regional and local administrative authorities provide citizens with the necessary public goods, which reflect the trend towards ‘glocalisation’ in public administration at the European level, more significantly in the states in which the political system recently became democratic. With this background, the effectiveness of local self-government depends not only on local authorities’ decision-making freedom but also on (financial) support for it through decentralisation, and the member states of the European Union (EU) employ different strategies to achieve the same goal, with varying degrees of success. Within this context, our chapter offers a comparative analysis of the administrative, financial and local self-government decentralisation in member states, which include the southern and eastern regions on the outer edges of the EU. The general goal of our study is to identify the main trends in the present administrations and their challenges, as well as best practices that can offer lessons to other member states which are reforming their administration through decentralisation. In addition to the identified challenges, solutions and best practices, our study reveals a tendency towards consolidation at the level of regional government not only in the terms of legal responsibility but also of administrative budgets, thus generating an assumption of improvement in the general quality of governance in the member states.