Assessing the efficiency of municipal expenditures regarding environmental protection
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This article deals with the efficiency of the usual municipal expenditures on environmental protection and suggests a methodology for assessing this efficiency. Firstly, the paper analyses the concept of efficiency from the view of individual rationality. The authors consider efficiency in the sense of 3E
methodology – economy, efficiency and effectiveness and the methodology of sustainable development – the social, environmental and economic parts of sustainable development, as well as the role of those who make decisions in environmental politics. A proposal of a methodological procedure for assessing
municipal expenditure efficiency is presented next. It uses multi-criteria assessment, where a dominant criterion of performance is C/E. This procedure is applied to a file of environmental expenditure data from the representative sample of municipalities in selected areas of environmental protection that were
used in a project of the Ministry of Environment of the Czech Republic SP/4i1/54/08 “Analysis of municipal budgets efficiency in relation to the environmental protection”. The data comes from selected municipality budgets and are analyzed for the time range of 2001-2008, because the data has been in
electronic form since then.
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... It is relevant to ascertain the determinants of environmental expenditure, since the environmental area is the responsibility of the State, Brazil does not establish a minimum percentage of investment in the environment in relation to total expenditures, as is the case with other areas such as education and health. Therefore, this research is justified by the fact that, in identifying the determinants of environmental expenditure, these can contribute to public managers as a practical tool for political representatives to know which factors most interfere in their applicability, and to provide the possibility of formulating new policies that contribute to the development of this field (Soukopová and Bakoš (2010). ...
Environmental expenditure can be classified as an indicator to measure the efforts of public agents with the environment. Cities and countries seek to understand the determinants of environmental spending over time. This research aims to analyze the variables that influence the environmental spending of Brazilian municipalities between the years 2012 and 2016. Thus, this research helps fill the gap on lack of longitudinal research that involves local contexts in relation to public municipal expenditures on the environment. The research method consists of the panel data model. Data were collected on the environmental expenditures of the municipalities and other variables of 4269 Brazilian municipalities, the collection generated 21,329 observations. The results showed that the municipalities of the state of Amapá had better relative expenditure averages, it was also observed that the municipalities in the Northeast region show the worst results. The municipality of Itamaracá, located in the state of Pernambuco, presented the best percentage of the country, 9.47% of the environmental expenditure in relation to total expenditure. Regarding the results of panel data, the variables revenue, population, density, GDP, and HDI presented significance in all models; the models estimated by fixed effects ensure the consistency of the parameters.
... Recent years have seen some progress in the realization of a socially, economically and environmentally sustainable development (Hřebíček et al., 2012;Kocmanová, Dočekalová, 2012;Soukopová, Bakoš, 2010). Many stakeholders in the agriculture sector have contributed to this progress by improving agricultural productivity, protecting human and natural resources and conceiving and implementing frameworks, standards and indicators for assessing and improving sustainability and farm performance across the agricultural sector and along the value chain (Langeveld et al., 2007;Valtýniová, Křen, 2011;Zalidis et al., 2004). ...
Current trends of agri-environmental indicators evaluation (i.e., the measurement of environmental performance) and farm reporting are discussed in the paper focusing on the agriculture sector. From the perspective of agricultural policy, there are two broad decisions to make: which indicators to recommend and promote to farmers, and which indicators to collect to assist in agriculture policy-making. We introduce several general approaches for indicators to collect to assist in policymaking (European Union, Organization for Economic Cooperation and Development and Food and Agriculture Organization of the United Nations) in the first part of our paper and given the differences in decision-making problems faced by these sets of decision makers. We continue in the second part of the paper with a proposal of indicators to recommend and promote to farmers in the Czech Republic.
... The guiding vision of SAFA is that food and agriculture systems worldwide are characterized by environmental integrity, economic resilience, social well-being and good governance. In recent years, there has been some progress in the realization and acknowledgement of sustainable development, which is summarized [9], [14] and [17]. Many stakeholders in the agriculture sector have contributed to this progress by improving agricultural productivity, protecting natural resources and human resources by implementing standards for assessing and improving sustainability across the agricultural sector [5], [9]. ...
In the article we describe various methodologies considered for company performance assessment – such as Sustainability Assessment of Food and Agriculture systems (SAFA) by the Food and Agriculture Organization (FAO) and other standardized reporting frameworks. We analyse and consider common characteristics of the used performance indicators. We further examine different properties of the defined key performance indicators and additional performance indicators in order to propose a data model for a generic information system. The proposed data model aims to be reusable for different performance assessment methodologies. We introduce several abstractions of the assessment methodologies on the level of performance indicators and report outputs. It is important to allow the organization to use the same data in several different re-ports and simplify and speed-up the reporting process. The resulting core data model of the information system is described in the article, along with a brief description of the implemented prototype system.
... Chang et al. [11] even defined all the factors of cost-effectiveness from the perspective of Cost-benefit analysis (CBA) and Cost-effectiveness analysis (CEA). This paper builds on the research of the factors that influence the municipal expenditures on waste management and the studies of Soukopová and Bakoš [12] and Soukopová and Struk [13] and Struk and Soukopová [14]. ...
In this paper we decompose the process of the municipal waste management expenditures evaluation, and we construct a method for their analysis which, based on inputted variables, calculates "minimal value" of expenditures per municipal waste ton that municipality should spend. Through these variables the method should be able to reflect the uniqueness of each analysed municipality and take into account its size, amount of produced municipal waste, as well as distance from the waste disposal facility and waste disposal rates. Calculated expenditures/costs per waste ton are compared with the real expenditures in selected group of 22 large municipalities with population of 10 thousand citizens and more. This method could help municipalities with negotiation of the better prices with the waste collection companies and therefore lead to the increased efficiency of municipal expenditures on waste management. Key words: municipal waste management, current municipal expenditures, efficiency, method of "minimal value"
There are discussed current trends of corporate performance assessment (measurement of economic/financial, environmental, social and governance key performance indicators) and corporate reporting in this paper. In corporate performance assessment we focus particularly on food and agricultural sector. The core of the paper is the proposal of the prototype of information system for small and medium enterprises, which would enable various enterprises to introduce sustainable reporting. We propose a relational data model with several abstract entities to represent various differences in various reporting frameworks. Our goal is to design a generic information system which may be used by small and medium enterprises to start with their corporate performance assessment and reporting. The overall structure of the information system is described in the paper, along with the core data model and possible extensions into XBRL based reporting and business intelligence.
Recent financial situation in public sector can be characterized by reaching the maximum levels of available resources that can governments achieve in secondary distribution of primary resources created in national economics. The willingness of residents to pay higher taxes has gradually depleted with higher rates of individual taxes and even the governments try to find different ways to gain more sources for public finance in traditional fields or in new innovative ones, it is still more difficult for them to raise their revenues for their still raising budgets. All types and levels of government and relevant bodies have been intensively looking for other possibilities and ideas how to manage their available budgets in more efficient and effective way. But there are also approaches looking for new space for gaining “new” revenues through managing current resources by using different financial and accounting techniques. This paper describes the process of mentioned innovations in case of local governments. The specific issue of local governments has been chosen according to their higher dependent position in the process of gaining their revenues than of central governments and thus their position is more difficult and this issue is therefore highly desirable. Further aim of this paper is to answer how this certain innovation can with proper implementation bring the benefit for local governments in case of the Czech Republic.
There are discussed current trends of corporate performance assessment (measurement of economic/financial, environmental, social and governance key performance indicators) and corporate reporting in this paper. In corporate performance assessment we focus particularly on food and agricultural sector. The core of the paper is the proposal of the prototype of information system for small and medium enterprises, which would enable various enterprises to introduce sustainable reporting. We propose a relational data model with several abstract entities to represent various differences in various reporting frameworks. Our goal is to design a generic information system which may be used by small and medium enterprises to start with their corporate performance assessment and reporting. The overall structure of the information system is described in the paper, along with the core data model and possible extensions into XBRL based reporting and business intelligence.
Souhrn V příspěvku byla provedena analýza a zhodnocení výdaj obcí na nakládání s komunálním odpadem na obyvatele a vyhodnocení vlivu konkurenního prostedí a charakteru vlastnictví svozové spolenosti na efektivnost tchto výdaj. Vyhodnocení a srovnání je provedeno u všech 673 obcí Jihomoravského kraje v letech 2007 – 2011. Klíová slova: odpadové hospodáství, konkurenceschopnost, výdaje obcí na nakládání s odpady, Jihomoravský kraj Úvod Odpadové hospodáství obcí je podle Vrbové [21] souborem služeb, kterými obce primárn zajišují odvoz odpad a udržují istotu na svém území. Je zejmé, že spolu s rostoucími nároky na kvalitu nakládání s odpady, které souvisejí s legislativními požadavky a technickým vývojem v dané oblasti, narstá také rozsah tchto služeb. A tím se dostáváme ke klíové problematice ešené v tomto lánku, kterou jsou výdaje obcí spojené s provozem tchto služeb. Pitom výdaje obcí na odpadové hospodáství tvoí prmrn více než 50 % všech bžných výdaj vynakládaných obcemi do oblasti ochrany životního prostedí a více než 4 % z celkových bžných výdaj obcí, kdy u obcí o velikosti do 5000 obyvatel asto tvoí i více než 6 % celkových bžných výdaj. I když povinnosti obcí v oblasti nakládání s odpady vymezuje legislativní rámec, míra a zpsob plnní povinností vycházejí z finanních možností obce a proto ekonomický faktor je jeden z nejdležitjších faktor rozhodování. Navíc mení efektivnosti veejných výdaj je znan obtížné, a to zvlášt v oblasti ochrany životního prostedí. Zejména kvantifikace zmn kvality životního prostedí v jednotlivých oblastech má svá specifika a navíc nelze íci, že mezi výší výdaj do jednotlivých oblastí životního prostedí a zvýšením kvality životního prostedí v této oblasti by existovala jednoznaná pímá úmra, a to platí i pro výdaje na nakládání s odpady. Cílem tohoto lánku je ukázat na píkladu obcí Jihomoravského kraje, zda pi poskytování služeb nakládání s odpady hraje roli síla konkurenního prostedí a charakter spolenosti zajišující sbr a svoz komunálního odpadu (veejná, soukromá).
This paper shows that the efficiency in public services more generally and in public spending on education and R&D in particular varies significantly between countries. The paper, however, also illustrates the difficulties of measuring efficiency and effectiveness. Progress has been made in developing the necessary measurement techniques, but there is a lack of suitable data to apply those techniques.� Good quality data are needed because the techniques available to measure efficiency are sensitive to outliers and may be influenced by exogenous factors. Against this background, analyses based upon individual spending areas seem to be a more promising approach to measure efficiency and effectiveness on a cross-country basis.
The purpose of this paper is to evaluate the extant Anglo-American literature on 'performance auditing for the public sector', in order to identify the socio-economic and political themes that influenced the emergence of public sector performance auditing. The paper also seeks to develop an understanding of the role and practice of performance auditing in the public sector. Common catalysts for change appear to rest in the influence of the local governmental senior auditor (e.g. Auditor General), the existence of public sector reform and changes in standardisation generally. The traditional role of the public sector auditor has undergone significant change over time. In particular, the scope of the public sector audit now exceeds the expectation that the auditor only check for regulatory and procedural compliance. It is now expected that the auditor enhance accountability in the management of public sector resources. The perceived objectives of performance auditing (economy, efficiency and effectiveness) emerge as a strong theme, one which seems to comply with these more modern expectations of performance.
Output-purchase funding systems are systems in which payments made to service delivery agencies by government are an explicit function of quantities of outputs delivered by those agencies. This article considers the feasibility of such systems for the funding of tax-financed public services. It focuses on the implications of key characteristics of public sector outputs and specifically upon the prevalence of heterogeneous outputs, the predominance of services (as opposed to physical goods), and the presence of many "contingent capacity services."