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Negative Interest Rates
Type: Book
ISBN: 978-1-83982-376-3

Book part
Publication date: 18 July 2007

Irene Ring

Provision of ecological goods and services at the local level is often related to benefits at higher governmental levels. On the one hand, sustainable watershed management and…

Abstract

Provision of ecological goods and services at the local level is often related to benefits at higher governmental levels. On the one hand, sustainable watershed management and biodiversity conservation are strongly connected to local land-use decisions. On the other hand, related conservation activities and protected areas are frequently associated with regional, national or even global public goods. Therefore, spatial externalities or spillover effects exist that – if not adequately compensated – lead to an under-provision of the public goods and services concerned. This chapter investigates fiscal transfers as an innovative instrument for compensating local jurisdictions for the ecological goods and services they provide across local boundaries. From a public finance perspective, fiscal transfers are a suitable instrument for internalising spatial externalities. A case study is presented that investigates the present and potential use of fiscal transfers for ecological public functions in the German federal systems. Analysis of the German system of fiscal equalisation at the local level shows that, so far, mostly end-of-the-pipe activities are currently considered with resource protection and nature conservation being widely underrepresented.

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Ecological Economics of Sustainable Watershed Management
Type: Book
ISBN: 978-1-84950-507-9

Book part
Publication date: 19 November 2012

Philippe Naszályi

This chapter attempts to offer a clearer look at the historical roots of the founding of mutualist finance. Without denying that the various forms of financial mutualism may have…

Abstract

This chapter attempts to offer a clearer look at the historical roots of the founding of mutualist finance. Without denying that the various forms of financial mutualism may have legal and organizational roots in ancient times, the author considers what, for contemporary mutualist banks, may constitute the soul.

In its first part, the document presents the individual constructions that existed in the eighteenth and nineteenth centuries, in a context in which economic development and the industrial revolution banished the rules and standards of the former society. It refers to Utopian socialisms as opposed to the scientific solutions proposed for a new social organization and to the new solidarism according to Léon Bourgeois. Christian sources are also called to mind with social Christianity (Protestant) and social Catholicism until the birth of the social doctrine of the Church.

This frenzy of ideas as well as the confrontation with reality led to the birth, in Germany, of the first experiments with alternative finance. This is the subject of the second part of this chapter, which then develops the bank mutualism created by the founding fathers, F.W. Raiffeisen and H. Schulze-Delitzsch.

The historical description of the creation of mutualist banks brings up two major problems when talking about the “other finance”: the interest and activity of the bank. Is an ethical finance capable of proposing a credible alternative? This is a question that needs to be answered in the light of history.

This chapter attempts, more than 150 years after the fact, to demonstrate the ponderous presence of the question and the permanence of the founding ideas in order to comprehend the facts and propose ideas for analysis and construction of an “other finance.”

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Recent Developments in Alternative Finance: Empirical Assessments and Economic Implications
Type: Book
ISBN: 978-1-78190-399-5

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Book part
Publication date: 15 June 2022

René Geissler

Auditing is a traditional function in the German system of local public finance. Its’ basic mission is to control local finances for accuracy, to avoid misuse of public resources…

Abstract

Auditing is a traditional function in the German system of local public finance. Its’ basic mission is to control local finances for accuracy, to avoid misuse of public resources and to support local councils. The priority of auditing is the annual financial statement and accounting, still. Performance is of limited relevance. Given the federal setting of 13 territorial states, the system is complex and fragmented. Another German peculiarity is a parallel structure of financial supervision executed by different public bodies having a particular focus on balanced budget and debt. Local auditing, generally, organises in a two-level structure. The lower level is part of the respective local government, the higher-level is part of the state administration. Beyond this basic setting, there are manifold structural options in place lacking transparency and a clear separation of duties. Private involvement in local auditing is very limited. Legislation guarantees independence of auditing with regard to personal independence, autonomy in auditing issues and methods. Local auditing faces several challenges, as local governments do. However, there is no sound discussion on reforms.

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Auditing Practices in Local Governments: An International Comparison
Type: Book
ISBN: 978-1-80117-085-7

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Further Documents from F. Taylor Ostrander
Type: Book
ISBN: 978-0-76231-354-9

Book part
Publication date: 6 September 2021

Gerhard Peschers

The chapter “Books Open Worlds for People Behind Bars” by Gerhard Peschers gives an insight into library services in correctional facilities in Germany on different levels…

Abstract

The chapter “Books Open Worlds for People Behind Bars” by Gerhard Peschers gives an insight into library services in correctional facilities in Germany on different levels, ranging from local best practice examples (e.g., Berlin, Bremen, Dortmund, and Würzburg) via regional experiences – focusing on longstanding experiences in North Rhine-Westphalia, in particular the outstanding former Münster prison library which was awarded the German national Library Prize “Library of the Year 2007” – and nationwide subjects to grown internationality based on long-term integration into the library community. Fundamental issues include history and the legal basis of prison libraries as well as practical experiences on various levels of responsibility and its diverse scope of tasks, such as collection development, data processing, interior design, events, and cooperation with city libraries.

The outlook provides the state of play and the challenges regarding digitalization for the development of prison libraries.

Finally, the author’s dream of the book tree on the prison wall, which found international resonance, invites you to share the vision of dialog and tolerance across dividing walls.

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Handbook of Logistics and Supply-Chain Management
Type: Book
ISBN: 978-0-8572-4563-2

Abstract

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The Perspective of Historical Sociology
Type: Book
ISBN: 978-1-78743-363-2

Book part
Publication date: 25 September 2012

Mirjam Neebe and Fritz Reusswig

Purpose – Many cities have taken action in order to reduce their carbon footprints. Moreover, the European city has historically been the home of democratic institutions, which…

Abstract

Purpose – Many cities have taken action in order to reduce their carbon footprints. Moreover, the European city has historically been the home of democratic institutions, which have proven to be crucial for successful policy. The leading question of this chapter is whether or not this traditional link between democracy and active citizen participation also holds with respect to local climate policy.

Design/methodology/approach – In our chapter, we take a comparative look at two cities – Muenster in Rhineland Westphalia and Potsdam, the capital of Brandenburg next to Berlin. We have a look at the track records of both cities’ carbon footprint and analyze the role of civil society in local climate policy. We develop a set of qualitative indicators, measuring local climate policy outcomes on the one hand and local climate policy performance on the other. We base our analysis on documents and on stakeholder interviews in both cities.

Findings – The findings show that Muenster has performed better in urban climate protection than Potsdam. Also the level of civil society engagement is higher in Muenster. Thus, the hypothesis that cities with a higher level of civil society engagement also perform better in urban climate policy can be confirmed. However, Muenster performs just slightly better than Potsdam. Both cities have failed to meet their climate goals. A closer look to the local climate policy performance leads us to the final conclusion that cities should be more active in supporting and including citizens in their local climate policies in all areas of life – including lifestyle politics and political consumerism.

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Urban Areas and Global Climate Change
Type: Book
ISBN: 978-1-78190-037-6

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