Search results for "Financial autonomy"
showing 6 items of 6 documents
Economic Socialization: Childhood, Adolescence, and Early Adulthood
2017
El poder financiero de los municipios y su marco constitucional
2017
La Constitución establece un marco para el ejercicio del poder financiero por parte de los distintos entes territoriales. Los Municipios, en aplicación de preceptos de la Carta Manga, dispondrán de autonomía y suficiencia financiera (art. 140 y 152 CE). Asimismo, y en aplicación del principio de competencia, los Entes Locales podrán desarrollar su potestad reglamentaria en las materias que le sean propias. Por todo ello, el presente trabajo tiene por objeto el análisis y valoración de la aplicación y eficacia que despliegan estos principios constitucionales en el ejercicio del poder financiero municipal y sus límites cuando confluyan con otras Administraciones The Constitution establishes a…
The Multicriteria Electre III Model Applied to the Evaluation of the Placement of University Graduates
2010
During the last years the Italian university system has been undergoing a reform process regarding issues of governance such as the progressive financial autonomy of the University (art. 5, law 537/24 December 1993) and the reshape of the academic curricula (law 509/99 and 270/04). The most obvious result of this complex process has been the challenging attempt to manage a necessary change in a context of limited financial resources. In order to encompass the composite features of an efficient and effective management of resources, features of high relevance for the full accomplishment of the reform benchmarks, one has to take into account the academic organisation’s objectives, so that to …
Case Study Regarding Solvency Analysis, during 2006-2012, of the Companies having the Business Line in Industry and Construction, Listed and Traded o…
2014
Abstract Beyond the financial performance assessed on the basis of profit and loss account, evaluating a company is made from the perspective of its ability to cope with due debts. A situation that was often encountered by companies listed on the BSE was insolvency, currently affecting six companies, while other have emerged from this process, being traded since November 2013. Considering the companies listed on BSE among the best performing, in this paper, which is part of a larger study, has been analyzed the ability of companies to meet medium and long term maturities, particularly from their own resources, and the way the financial crisis affected it.
How Much Power to Tax do Regional Governments Enjoy in Spain Since the 1996 and 2001 Reforms?
2010
From 1979 to 1983, a new intermediate level of government was created in Spain. This article focuses on the financial aspects of political decentralization in Spain. How much power to tax do the new regional parliaments and executives enjoy? What other sources of income do they dispose of? Which rules have been settled for regulating their tax and non-tax sources of income? Has fiscal decentralization affected fiscal discipline? Are these governments now financially autonomous? These are the questions addressed. The article shows that, with the exception of the Basque Country and Navarre, regional governments were financed mainly through intergovernmental grants during the 1980s and 1990s. …
From South to North? Mobility of Southern Italian Students at the Transition from the First to the Second Level University Degree
2018
In the last decades, the Italian University System has encountered several structural reforms aimed at making it more internationally competitive. Among them, the introduction of the University financial autonomy has triggered an “internal” competition among Universities to attract students from the entire country. Students’ enrollment at the first level has decreased significantly especially after the economic crisis of 2008, while the students’ migration from the South to the Central and Northern regions of the country has increased. These phenomena have created further inequalities within the country and a cultural and socio-economic loss for the South that does not appear to slow down. …