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Municipalities have been active in various ways in the performance of local joint services in the historical process. In particular, depending on the diversification and differentiation of the nature of local services over time, service delivery models and processes had to be improved as a requirement of the new public administration approach. In addition to this important change, service provision had to be made more effective, economical and efficient due to the expansion of urban areas and the increase in their number. In this process, it became necessary for municipalities to produce and provide services through their companies. However, it has been understood over time that the control of these structures is as important as their management. In this article, an evaluation has been made about the supervision of municipal companies in a temporal period. Subsequently, various suggestions were made in order to eliminate the deficiencies identified in the supervision of municipal companies., Belediyeler, tarihsel süreçte mahalli müşterek nitelikli hizmetlerin ifasında çeşitli yöntemlerle faaliyetlerde bulunmuşlardır. Özellikle yerel hizmetlerin zaman içerisinde çeşitlenmesi ve mahiyetinin de farklılaşmasına bağlı olarak yeni kamu yönetimi anlayışının da bir gereği olarak hizmet sunum model ve süreçlerinin de iyileştirilmesi gerekmiştir. Bu önemli değişimin yanı sıra kentsel alanların genişlemesi ve sayısının da artmasına bağlı olarak hizmet sunumunun daha etkili, ekonomik ve verimli hale getirilmesi gerekmiştir. Bu süreçte belediyelerin şirketleri vasıtasıyla hizmet üretmesi ve sunması gerekliliği hâsıl olmuştur. Ancak bu yapıların yönetimi kadar denetiminin de önem arz ettiği zaman içerisinde anlaşılmıştır. Bu makalede belediye şirketlerinin denetimi hakkında zamansal periyotta bir değerlendirmeye gidilmiştir. Akabinde de hâlihazırda belediye şirketlerinin denetimi konusunda tespit edilen eksikliklerin giderilmesi maksadıyla çeşitli önerilerde bulunulmuştur.

U radu se prikazuje istraživanje o društvenoj odgovornosti u trgovačkim društvima u vlasništvu Grada Varaždina. Društvena odgovornost promatra se u kontekstu poslovne etike, a poseban se naglasak stavlja na društvenu odgovornost u državnim poduzećima jer su poduzeća u vlasništvu tijela lokalne samouprave, po kriteriju vlasništva, vrlo slična svim državnim poduzećima. Gradska poduzeća, po državnom ustroju Republike Hrvatske, pripadaju u nadležnost lokalne samouprave, a ne u nadležnost države, ali to nisu privatna poduzeća, a nisu niti javna jer ne kotiraju na burzi. Budući da su gradovi i županije, kao tijela lokalne i regionalne samouprave, vođeni na isti način kao i država, temeljem ostvarenih rezultata političkih stranaka i samostalnih kandidata na izborima, može se utvrditi velika sličnost između državnih poduzeća i poduzeća u vlasništvu tijela regionalne i lokalne samouprave. Bez obzira je li vlasnik država, županija ili grad, osnivanje i djelovanje poduzeća odvija se po istim pravilima. Zbog toga je istraživanje društvene odgovornosti u gradskim poduzećima relevantan pilot projekt za veće istraživanje o društvenoj odgovornosti u svim državnim poduzećima na području Republike Hrvatske., The paper presents the research of social responsibility in corporations owned by Varazdin Municipality. Social responsibility is observed in the context of business ethics with an emphasis on social responsibility in state-owned corporations, because the corporations owned by municipalities (COM), according to the ownership criteria, are remarkably like state-owned corporations (SOC). Corporations owned by local municipalities in Croatia are not state-owned corporations, but these entities are neither private companies nor public companies if they are not listed on the stock exchange. As the cities and counties are both municipalities very similar to the state and governed by the same political structures, the corporations owned by local municipalities are managed in the same way as state-owned companies. Thus, the research of social responsibilities in locally owned corporations can be pilot research of social responsibility in state-owned corporations on the national level of the Republic of Croatia.

Bostadsbolag i Sverige kan vara kommunalt eller privat ägda och styrs utifrån olika lagarberoende på ägarform. Deras olika förutsättningar till värdeöverföring gör det intressant att undersöka skillnader mellan ägarform i bostadsbolag. Kommunala bostadsbolag ska finnas för att verka för allmännyttan samtidigt som de ska drivas under affärsmässiga principer. Syftet med studien är att jämföra kommunala och privata bostadsbolag när det kommer till deras redovisning av värdeöverföringar och investeringar. För att besvara studiens två frågor om hur det skiljer sig mellan kommunalt respektive privatägda bostadsbolag när det kommer till värdeöverföring och investering och hur redovisningen av värdeöverföring och investering kan tolkas utifrån intressenternas kontra ägarnas perspektiv, har en kvalitativinnehållsanalys valts som metod. Det insamlade materialet kommer vara både kvalitativ och kvantitativ data som hämtas från bostadsbolagens årsredovisningar. Resultatet visar på att kommunala och privata bostadsbolag investerar mer än vad de delar ut. Däremot delar kommunala bostadsbolag ut mer än vad de enligt lag får göra om undantagbortses. Vilket innebär att kommunala bostadsbolag använder sig utav undantagsregel för att få dela ut mer än vad som först är tillåtet. Både kommunala och privata bostadsbolag väljer att beskriva sin utdelning på liknande sätt hänfört till lag. Däremot vad gäller investeringar beskrivs det mer fritt vad de gör för investeringar och varför. Det varierar därför betydligt mer i hur de uttrycker sig kring investeringar än vad det gör med värdeöverföringar. Resultatet visar även att företagsledningar prioritera sina intressenter efter deras grad av kontroll på bolagets resurser. Detta uppmärksammas tydligast vid redovisning av investeringar eftersom bolagens olika sätt att beskriva dessa kan tyda på att de försöker tillgodose olika intressenter. Utifrån ägarperspektivet prioriteras utdelning i störst grad av de privata bolagen än det kommunala. Medan investeringar förespråkas av kommunala bostadsbolaget eftersom de har ett ska bidra till allmännyttan. De privata bostadsbolagen investerar mer om det anses vara ekonomiskt gynnsamt för ägarna i framtiden. Housing companies in Sweden can be municipal or private owned and are regulated by different laws depending on ownership. Their different presumptions make it interesting to investigate the differences between ownership in housing companies. The municipal housing companies purpose is to work for the public good and simultaneously operate under business principles. The aim with this study is to compare municipal and private housing companies regarding their reporting of value transfers and investments. The study aims to answer the two questions: How do municipal and private owned housing companies differ in their value transfer and investments? How can the accounting of value transfers and investment be interpreted from the stakeholders versus the owners perspective? To answer the questions a qualitative content analysis has been chosen as a method. The collected data will be both qualitative and quantitative and will be retrieved from the housing companies annual reports. The results show that municipal and private housing companies invest more than they are transferring. However the municipal housing companies are also transferring more than they are able to according to the law, if exceptions are ignored. This means that municipal housing companies are using the exception rule to transfer more than what is allowed according to the main rule. Both municipal and private housing companies are describing their value transfers in a similar way with reference to law. On the contrary investments are usually described more openly about what kind of investments they are doing and why. Therefore, it varies considerably more in how they express themselves in terms of investments compared to value transfers. The results also show that company managements prioritize their stakeholders according to their degree of control over the company's resources. This is more clear when reporting investments, as the companies different ways of describing these may indicate that they try to satisfy different stakeholders. From the ownership perspective, dividends are prioritized more by the private companies than the municipal ones. While investments are advocated by the municipal housing company because they must contribute to the community. The private housing companies invest if it is considered to be financially for the owners in the future. This study is written in Swedish.

Bakgrund och problem: Bolagisering är ett växande fenomen inom svenska kommuner där övergången till ett kommunalt bolag innebär en rad förändringar inom verksamheten såsom tillämpning av aktiebolagslagen och en förändrad styrkedja. Motiven bakom bolagisering omfattas av att öka effektiviteten i verksamheten samtidigt som kostnadsreduceringar kan uppnås. Däremot presenteras även en rad risker som reformeringen kan medföra såsom en minskad insyn i det kommunala bolaget till följd av en separation av kontroll och ägande samt att bolaget driftar från kommunen. Till följd av den kritik som riktats mot bolagisering så kan lämpligheten ifrågasättas i specifika kontexter samt vilka faktorer som påverkat beslutet att genomföra reformeringen. Syfte: Syftet med denna studie är att skapa förståelse för vilka faktorer som påverkar ett bolagiseringsbeslut i en vård- och omsorgsförvaltning samt om beslutet fastställts till följd av att andra kommuner tidigare genomfört en bolagisering.Metod:Denna studie är av kvalitativt slag där en abduktiv forskningsansats antagits. Vidare har en enfallsstudie genomförts där empirisk insamling skett dels genom semistrukturerade intervjuer men även genom dokumentgranskning.Slutsats: Bolagiseringsbeslutet i en vård- och omsorgsförvaltning baseras på ett erhållande av ekonomiska fördelar i form av gynnsammare mervärdesskatteregler. Vidare påvisas även att kommunernas samverkan påverkar beslutet att genomföra en bolagisering där en uttryckt efterliknelse präglat beslutsfattandet samt genomförandet. Bolagiseringen hade troligtvis inte uppdagats om inte en närliggande kommun genomfört reformeringen tidigare vilket påvisar betydande influenser kommunerna emellan. Metod: Denna studie är av kvalitativt slag där en abduktiv forskningsansats antagits. Vidare har en enfallsstudie genomförts där empirisk insamling skett dels genom semistrukturerade intervjuer men även genom dokumentgranskning.Slutsats: Bolagiseringsbeslutet i en vård- och omsorgsförvaltning baseras på ett erhållande av ekonomiska fördelar i form av gynnsammare mervärdesskatteregler. Vidare påvisas även att kommunernas samverkan påverkar beslutet att genomföra en bolagisering där en uttryckt efterliknelse präglat beslutsfattandet samt genomförandet. Bolagiseringen hade troligtvis inte uppdagats om inte en närliggande kommun genomfört reformeringen tidigare vilket påvisar betydande influenser kommunerna emellan. Slutsats: Bolagiseringsbeslutet i en vård- och omsorgsförvaltning baseras på ett erhållande av ekonomiska fördelar i form av gynnsammare mervärdesskatteregler. Vidare påvisas även att kommunernas samverkan påverkar beslutet att genomföra en bolagisering där en uttryckt efterliknelse präglat beslutsfattandet samt genomförandet. Bolagiseringen hade troligtvis inte uppdagats om inte en närliggande kommun genomfört reformeringen tidigare vilket påvisar betydande influenser kommunerna emellan. Background and problem: Corporatization is a growing phenomenon in Swedish municipalities where the transition to a municipal company implicates a number of changes such as application of aktiebolagslagen and a changed control chain. The motives behind corporatization are to increase efficiency while enabling cost reduction. On the other hand, corporatization is also associated with risks such as a reduced insight in the municipal company due to separation of ownership and control and that the municipal company is being separated from the municipality. As a result of the criticism of corporatization, the adequacy has been questioned in specific industries as well as the factors that influence the decision to realize the reform. Purpose: The purpose of this study is to create an understanding of the factors that influence a decision to corporatize a health- and social care administration and also if the decision was made as a result of other municipalities realizing the reform earlier. Method: This study is of a qualitative nature where an abductive research approach has been adopted. Furthermore, a case study has been conducted where the empirical material is based on semi-structured interviews and document review. Conclusion: The decision to corporatize a health- and social care administration is based on beneficial VAT-regulations. Furthermore, it is also shown that a cooperation between municipalities affects the decision to realize a corporatization where an expressed imitation occurs regarding the decision-making as well as the implementation. If the nearby municipality would not have realized a corporatization the phenomenon would probably not have been discovered which demonstrates significant influences between the municipalities. Method: This study is of a qualitative nature where an abductive research approach has been adopted. Furthermore, a case study has been conducted where the empirical material is based on semi-structured interviews and document review. Conclusion: The decision to corporatize a health- and social care administration is based on beneficial VAT-regulations. Furthermore, it is also shown that a cooperation between municipalities affects the decision to realize a corporatization where an expressed imitation occurs regarding the decision-making as well as the implementation. If the nearby municipality would not have realized a corporatization the phenomenon would probably not have been discovered which demonstrates significant influences between the municipalities.

A legislação em vigor determina que a atividade das empresas locais dos municípios seja acompanhada e controlada pelos seus órgãos executivos e deliberativos e define as obrigações que, com esta finalidade, devem ser cumpridas pelas várias entidades envolvidas. A lei e os respetivos estatutos estabelecem a obrigação das Empresas Locais do Município de Lisboa facultarem ao órgão executivo do Município, um conjunto de elementos e informações, tendo em vista o seu acompanhamento e controlo. Neste contexto e com este propósito, a Câmara Municipal de Lisboa teve a necessidade de conceber e implantar um sistema que assegurasse o acompanhamento e controlo pelo Município da situação, atividade e perspetivas das suas empresas, tendo como finalidades principais: a) Identificar as obrigações de acompanhamento e controlo das entidades envolvidas; b) Identificar e descrever a forma de concretizar essas obrigações através de elementos e ações de planeamento e controlo; c) Uniformizar a forma de apresentação destes elementos de planeamento e controlo; d) Estabelecer os prazos a cumprir pelas entidades envolvidas. A conceção e a arquitetura deste sistema, alicerçado, não só na legislação em vigor, mas também na adaptação de algumas das melhores e mais atuais teorias e instrumentos de controlo de gestão, constitui o objeto da presente tese de mestrado, apresentada sob a forma de Projeto- Empresa. Deste Projeto veio a resultar o SIAC – Sistema de Acompanhamento e Controlo das Empresas Locais pelo Município de Lisboa, entretanto aprovado, por unanimidade, pela Câmara Municipal de Lisboa, em 25.07.2019 e em vigor desde essa data. The legislation in force determines that the activity of local municipalities’ companies must be monitored and controlled by their executive and deliberative branches. Further, it defines the obligations that must be fulfilled by the various entities that are involved in the process. It also establishes the companies’ obligation to provide a set of elements and information that allows their monitoring and control. In this context and for this purpose, the Lisbon City Council identified the need of a system to ensure the monitoring and control of the current and prospective situation of its companies, having as main purposes: a) Identifying the obligations of the entities involved when it comes to the companies monitoring and control; b) Identifying and describing how to best fulfil these obligations through planning and control elements; c) Standardizing the presentation of such elements; d) Establishing the deadlines to be met by the entities involved. The creation and designing of this system, based not only on current legislation, but also on the adaptation of some of the best and most current management control theories and instruments, is the subject of this master's thesis, which is presented in the form of Project-Company. From this Project stemmed the SIAC – “Sistema de Acompanhamento e Controlo das Empresas Locais pelo Município de Lisboa” (System of Monitoring and Control of the Lisbon Municipalities’ Companies) which was unanimously approved by the Lisbon City Council on 25.07.2019, and, as such, in force since that date.

Sammanfattning Titel: Utmaningar vid ekonomistyrning för att uppnå hållbara mål-En fallstudie av Hyresbostäder i Norrköping AB Författare: Romina Chanko och Marsel El-Bazi Handledare: Robert Jonsson Nyckelord: Ekonomistyrning, kommunala bolag, Hyresbostäder, utmaningar, hållbarhet Bakgrund: Hållbarhetsaspekterna har blivit allt mer omdiskuterade i dagens samhälle. Därför är det viktigt för företag att visa sitt engagemang i dessa frågor. Användningen av ekonomistyrning möjliggör att verksamheter mer framgångsrikt uppnår hållbara mål. Tidigare studier har däremot visat att det finns en brist på mätsystem och praktiska exempel av verksamheters användning av ekonomistyrning för att uppnå hållbara mål. Syftet: Syftet med studien är att öka förståelse för hur ekonomistyrning används för att kunna identifiera utmaningar för kommunala bolag vid ekonomistyrning för att uppnå hållbara mål. Metod: Denna kvalitativa studie utgår från det hermeneutistiskt tolkningsperspektiv med en abduktiv ansats. En fallstudie har genomförts på Hyresbostäder i Norrköping AB genom dokumentstudier och semistrukturerade intervjuer. Slutsats: Studien visar att direktiven från Norrköpings kommun är otydliga och misslyckas att förklara hur, varför och vem som ska uppnå målen. En utmaning för Hyresbostäder är att bidra till allmännytta och agera på affärsmässig grund, vilket kan leda till motsägelsefulla målsättningar. Det finns även begränsade resurser och en intressekonflikt som leder till en obalans mellan hållbarhetsaspekterna. Abstract Title: Challenges in financial control to achieve sustainable goals - A case study by Hyresbostäder in Norrköping AB Authors: Romina Chanko and Marsel El-Bazi Supervisor: Robert Jonsson Keywords: Financial management, municipal companies, rental housing, challenges, sustainability Background: Sustainability aspects have become increasingly debated in today's society, so it is also important for companies to show their commitment to these issues. The use of financial management enables businesses to more successfully achieve sustainable goals. Previous studies have, however, shown that there is a lack of measurement systems and practical examples of municipal companies use of financial control to achieve sustainable goals. Purpose: The purpose of the study is to increase understanding of how financial control is used to identify challenges for municipal companies in financial control to achieve sustainable goals. Method: This qualitative study is based on a hermeneutical perspective with an abductive approach. A case study has been carried out at Hyresbostäder in Norrköping AB through document studies and semi-structured interviews. Conclusion: The study shows that the directives from the municipality of Norrköping are unclear and fail to explain how, why and who should achieve the goals. A challenge for Hyresbostäder is to contribute to public benefit and act on a commercial basis, which can lead to contradictory objectives. There is as well limited resources and a conflict of interest that leads to an imbalance between the sustainability aspects.

This is an Accepted Manuscript of an article published by Taylor & Francis in Public Money & Management on 11 July 2017, available online: http://www.tandfonline.com/10.1080/09540962.2017.1344015. Municipal companies are hybrid organizations hosting multiple institutional logics operating at the interface between the public and private sector. The authors present a new analytical framework inspired by the institutional logics perspective, which can improve our understanding of how performance assessment in municipal corporate boards develops as they navigate between the interests of the owner, the external stakeholders and the company.

Published version available in Local Government Studies 2017, 43 (4):512-532. This is an exploratory study of re-politicisation of municipal companies in one Norwegian municipality. Unlike re-municipalisation, which seems to imply the reversal of privatisation and out-contracting, and the reinstitution of municipal ownership, the Norwegian case demonstrates a continued adherence to the provision of certain public services through municipal companies. However, our study reveals increasing re-politicisation, especially with respect to board composition. The mechanisms behind this process seem first and foremost to be a post-new public management (NPM) response (re-centring) combined with efforts of rebalancing NPM-inspired solutions without changing them in any fundamental way (learning from experience).

Smotrno je, da postanemo družba brez odlaganja in da se že v tem trenutku začneta preoblikovanje izdelkov pri proizvajalcih ter premik v glavah ljudi, da prenehajo kupovati izdelke, ki jih v resnici ne potrebujejo, in tiste, ki si jih lahko izposodijo. V vmesnem (prehodnem) obdobju, dokler vsi izdelki ne bodo trajnostni, bodo sežigalnice odpadkov (termična obdelava z energetsko izrabo) nujno potrebne. Vendar to ne pomeni, da bi morali graditi nove, pač pa izkoristiti obstoječo infrastrukturo. Termična obdelava naj bo dovoljena le za tiste odpadke, ki se jih ne da nikakor drugače izrabiti, uporabiti oz. vrniti v snovni tok. V sklopu magistrskega dela je predstavljen pregled ravnanja s komunalnimi odpadki: zgodovina in današnje obdobje ravnanja z odpadki na področju Slovenije in Evrope. Opravljena je bila raziskava o zero waste in standardu komunalnih storitev. Predstavljene so tehnike obdelave mešanih komunalnih odpadkov, krožno gospodarstvo, snovni tokovi določenih vrst odpadkov, 5 oz. 6 korakov ravnanja z odpadki, gibanje zero waste in način, kako se pridružiti temu gibanju. Razvita je bila aplikacija Loči.me za pravilno razvrščanje in spodbujanje k ločevanju odpadkov. Na podlagi proučenih dejstev so podani predlogi za poenoteno delovanje komunalnih podjetij, kritično ugotavljanje sedanje vloge in perspektive sodobnih postopkov za toplotno obdelavo odpadkov ter pobuda za sprejetje krožnega gospodarstva kot sistemske rešitve za uvedbo družbe brez odpadkov. It is only reasonable to become a zero waste society and for producers to immediately start redesigning products, and for us to make the transition in our mentality to stop buying products that we do not really need or products that we could, in fact, borrow. In the interim (transitional period), until all our products are sustainable ones, waste incinerators (thermal treatment that utilises energy recovery) will still be unavoidable. However, this does not mean that new ones will need to be built, instead, the existing infrastructure can be utilised. Thermal treatment should only be allowed to be used for waste that cannot be utilised or returned into the material flow in any way. In my master’s thesis I have presented an overview of municipal waste management: the history and current situation in both Slovenia and Europe. I carried out a study on Zero Waste and the standard of municipal waste services. I have presented the techniques of treating mixed municipal waste, a circular economy, material flows of certain types of waste, the 5 or 6 steps of waste management, as well as the Zero Waste movement and how to join this movement. The ‘Loči.me’ (‘separate me’) application was developed to promote the correct sorting of waste and encourage people to separate their waste. On the basis of the facts examined, I put forward some proposals on how to harmonise the operations of municipal companies, critically determine the current roles and perspectives of modern methods of waste thermal treatment and an initiative to adopt a circular economy as a systemic solution for the formation of a zero waste society.

Bu çalışmada kamu yönetiminde 1980 sonrasında yaşanan değişimler çerçevesinde belediyelerin görevleri içindeki hizmet üretme ve sunma anlayışlarındaki değişimler ve boyutu anlatılmaya çalışılmıştır. Seksenli yıllarda belediye idaresi içindeki müdürlüklerle üretimi ve sunumu yapılan sosyal hizmetler, ulaşım hizmetleri, temizlik işleri gibi birçok üretim ve sunum, günümüz belediyelerinde kurulan belediye şirketleri vasıtasıyla gerçekleştirilmektedir. Üretim ve sunumdaki bu yöntem değişikliği finansmana katılım boyutunun da değişimini beraberinde getirmiştir. Bundan dolayı, geçmişte belediyelerde birçok üretim ve sunum belediye bütçesi içinden halka fazla hissettirmeden sunulurken, günümüzde belediye görevleri içinde yer alan birçok hizmetin üretimi ve sunumu bütçe dışına çıkarılarak finansmanı halka hissettirilerek karşılanmaya başlamıştır.Bu temel bakışa göre, bu çalışma, günümüzde belediye görevleri içinde yer alan üretim ve sunumların belediye şirketleri eli ile yapıldığını ve üretim boyutlarının ne kadar olduğunu ortaya koymayı amaçlamıştır. Bir büyükşehir belediyesi olarak İstanbul Büyükşehir Belediyesi örneği incelenmiştir. Özellikle büyükşehir belediyelerinde, birçok alanda şirketleşmeler kanalıyla üretimin finansmanı fiyat mekanizmasıyla karşılanmaktadır. Belediye sınırlarında yaşayanların, geçmişte daha az ödeyerek yararlandıkları hizmetler, günümüzde doğrudan fiyatlama yoluyla yararlanılan hizmetler haline gelmiştir. In this study, we attempted to describe changes in the size of the public administration and production services within the framework of municipal tasks and provide understanding of the changes in the post-1980. Production and the presentation of services such as social services, transportation services, cleaning works were made by the director of municipal administration in the eighties but nowadays they are carried out by municipal companies. The changes in the procedure of production and presentation have accompanied the changes in the size of participation in finance. Therefore, in municipalities, in the past, production and presentation were covered through of municipal budgets, nowadays, located in the municipal task of many services production and presentation are taken out of the budget.Based on this basic overview, this study aims to reveal that production and presentations within the tasks of municipality are done via municipal companies and how much the size of production is. As a metropolitan municipality, Istanbul Metropolitan Municipality sample was analyzed. Especially in metropolitan municipalities, financing of production is covered by the price mechanism through incorporations in many areas. The services that citizens living in border of municipalities benefited by paying less in the past, have become utilized services through direct pricing. 127

Predmet proučavanja ovog rada su troškovi koji se javljaju u poslovanju komunalnih poduzeća . Troškovi su središnja ekonomska kategorija i pojavljuju se u svakom poslovnom procesu. Poznavanje i praćenje troškova poslovanja pomaže poduzeću da sagleda ukupne i pojedinačne troškove i bitna je pretpostavka svakog poslovnog odlučivanja. Komunalne su službe važan element sustava upravljanja gradom i pružanja javnih usluga građanima o čemu ovisi njihovo šire zadovoljstvo javnom upravom i javnim sektorom u cjelini. Cilj rada je, u teorijskom dijelu, definirati pojam troška, prikazati njegove osnovne podjele i značenje troškova za planiranje i nadzor poslovanja te prikazati specifičnosti trgovačkog društva u komunalnoj djelatnosti. U empirijskom dijelu cilj je prikazati posebnosti u način evidentiranja i planiranja troškova poslovanja na primjeru komunalnog poduzeća Podi Dugopolje d.o.o. The subject of this study are costs that appear in the operations of municipal companies. The costs are central economic category and appear in every business process. Knowing and tracking of operating costs is helping company to look at the total and individual costs and is an important assumption of any business decision. Municipal services are important element of the system of city management and provision of public services to citizens about what depends their wider satisfaction in public administration and public sector as a whole. The aim of the paper, in the theoretical part, is to define cost, demonstrate its main classifications and meaning costs for planning and control of operations and demonstrate the specificity of the company in the municipal activities. In the empirical part the goal is to show the specificities in the method of recording and planning costs in the case of municipal company Podi Dugopolje d.o.o..

This article studies five Swedish cities, their membership in international city networks, the different motivations for such membership, and their administrations’ expected and perceived benefits. Particular focus is put on sustainability, environmental technology, and municipal companies as potential beneficiaries of such network membership. This study is motivated by the fact that city networks can potentially contribute to global sustainability goals by accelerating the diffusion of innovations, giving members access to bidirectional information flows, improving the user-producer relationship, and providing legitimacy in the potential recipient regimes. The study relies on a documentation review, the collection of data from the websites of the studied cities and numerous international city networks, and interviews with city officials responsible for international city networks. It was found that four of the five studied cities are active members of international networks for sustainability, but also that there are large gaps between the two largest cities and the rest when it comes to the number of memberships and the geographical outreach they have through the networks they belong to. Some city officials claim that it is easier to be active in national networks than in international networks, due to time requirements and coordination among so many members. However, city officials see benefits for their municipal companies when they are members of international networks, and these companies are usually independent when it comes to choosing and administering their memberships. It was found that it is difficult to measure direct benefits from network membership, and link improvements in the studied cities to participation in a particular network (with the exception of groups created for a specific infrastructure project, reported as “networks” by the administrations). In addition, there is no apparent direct correlation between membership and diffusion of environmental solutions from municipal companies. However, the administrations expect indirect benefits such as gaining legitimacy and access to milieus where they can share information and best practices, which could lead to the improvement of both local and global environmental conditions. Funding agencies: Swedish Governmental Agency for Innovation Systems (VINNOVA); Swedish Energy Agency; Tekniska Verken AB

To evaluate and reflect the sustainability of services in the region, an overall sector sustainability assessment was done, taking into account four main dimensions: access to services, quality of services, efficiency of services, and financing of services. Each of these dimensions is measured through three simple and objective indicators. For each indicator, best practice values are established by looking at the best performers in the region, and countries closest to those best performers are deemed to have a more mature sector. A more complete description of the methodology to assess the sector sustainability is included in the Annex of the State of the Sector Regional Report from the Danube Water Program. The outcomes of this assessment for the Moldova water sector are presented, which also shows average and best practices in the Danube region. The Moldova sector sustainability score is 50, which is below the Danube average of 64, and is among the lowest scores in the region. The assessment shows that, on average, the country performs well in terms of collection ratio, nonrevenue water, and continuity of service. The main deficiencies of the Moldova water sector identified through the sector sustainability assessment are access to piped water and flush toilets, affordability, and investment level.

In order to evaluate the sustainability of services in the region, an overall sector maturity assessment was done taking into account four main dimensions: access to services, quality of services, efficiency of services, and financing of services. Each of these dimensions is measured through three simple and objective indicators. For each indicator, best practice values are established by looking at the best performers in the region, and countries closest to those best performers are deemed to have a more mature sector. A more complete description of the methodology to assess sector maturity is included in the annex of the state of the sector Regional Report from the Danube Water Program. The outcomes of this assessment for the Bosnia and Herzegovina water sector are displayed in Figure 10, which also shows average and best practices in the Danube region. The BiH sector maturity score is 57, which is close to the Danube average maturity of 64. The assessment shows that, on average, the country performs well in terms of access to piped water and flush toilets, and customer satisfaction. With regard to the BiH water sector, the main deficiencies identified through the sector maturity assessment are level of investment, staffing level, and wastewater treatment coverage.

To evaluate and reflect the sustainability of services in the region, an overall sector sustainability assessment was done taking into account four main dimensions: access to services, quality of services, efficiency of services, and financing of services. Each of these dimensions is measured through three simple and objective indicators. For each indicator, best practice values are established by looking at the best performers in the region, and countries closest to those best performers are deemed to have a more mature sector. A more complete description of the methodology to assess the sector sustainability is included in the Annex of the State of the Sector Regional Report from the Danube Water Program. The outcomes of this assessment for Bulgaria’s water sector are presented, which also shows average and best practices in the Danube region. The Bulgarian sector sustainability score is 66, which is just above Danube average sustainability of 64. The assessment shows that, on average, the country performs well in terms of access to piped water, staffing level, and nonrevenue water. The main deficiencies of Bulgaria’s water sector identified through the sector sustainability assessment are operating cost coverage, investment level, and customer satisfaction level.

In order to evaluate and reflect the sustainability of services in the region, an overall sector sustainability assessment was done, taking into account four main dimensions: access to services, quality of services, efficiency of services, and financing of services. Each of these dimensions is measured through three simple and objective indicators. For each indicator, best practice values are established by looking at the best performers in the region, and countries closest to those best performers are deemed to have a more mature sector. A more complete description of the methodology to assess sector sustainability is included in the Annex of the State of the Sector Regional Report from the Danube Water Program. The outcomes of this assessment for the Slovak Republic water sector are displayed, which also shows average and best practices in the Danube region. The country sector sustainability score is 82, which is far above the Danube average sustainability score of 64, and among the best practices in the region. The assessment shows that, on average, the country performs well in terms of continuity of service, access to piped water and flush toilets, wastewater compliance, staffing level, nonrevenue water, and collection ratio. The main deficiencies of the Slovak water sector identified through the sector sustainability assessment are the level of investment, the operating cost ratio and the wastewater treatment coverage.

This report analyzes the progress and challenges of 16 countries in the Danube watershed in delivering sustainable water and wastewater services to all, while meeting the European Union environmental acquis communautaire. After putting the services that are being delivered into context, the report analyzes the organization of services in the region and the level of access to services, that is, how well countries are doing in terms of providing access to water and wastewater services for the entire population. It then looks at the performance of the sector, including the quality of services provided and customer satisfaction with it. It also draws a picture of the efficiency of services, including whether they reflect accepted good practices. Finally, it analyzes the financing of services, looking at whether the financing of operation, maintenance, and investments is secured and affordable. The report draws largely from existing public data sources at the national and regional level, and consolidates them into a coherent, regional narrative, and analysis. The methods of analysis include horizontal comparisons among countries at a given point in time and trends within the countries or the region over a given period of time. Given shortcomings in the availability and comparability of data across 16 countries, the report seeks to encourage and inform a policy dialogue around sector challenges rather than provide a definitive set of policy recommendations.

Den kommunala vatten- och avloppsverksamheten har i mindre skala bolagiserats sedan 1970-talet. I början var bolagisering inte så vanligt, men under 1990-talet skedde en ökning och många kommuner genomförde bolagiseringar. Idag har 76 av Sveriges 290 kommuner bolagiserat sin kommunala vatten- och avloppsverksamhet.När en kommunal verksamhet överförs till ett kommunalt bolag måste de ledningar som utgör fastighetstillbehör skiljas från fastigheterna de tillhör, för att överlåtelsen ska ha sakrättslig verkan enligt bestämmelser i jordabalken. De befintliga ledningsrätterna måste också överföras till bolaget i samband med överlåtelsen, annars blir överlåtelsen ogiltig enligt ledningsrättslagen. För att överlåtelserna och överlåtelseavtalen ska vara rättsligt hållbara måste överlåtelserna genomföras på rätt sätt enligt lag.Syftet med studien är att undersöka i vilken utsträckning överlåtelseavtalen som upprättas i samband med överlåtelserna är rättsligt hållbara. Frågor som kommer att besvaras i den här studien är: Hur bör en överlåtelse av vatten- och avloppsverksamhet gå till med avseende på ledningarna som tillhör verksamheten? Vad överlåts från kommunen till det kommunala bolaget? Är överlåtelserna rättsligt hållbara?Metoden som har använts i den här studien är att studera överlåtelseavtal som upprättats i samband med överlåtelser, samt att genomföra intervjuer och enkäter med kunniga personer på de kommunala bolagen. Genom att genomföra en analys av överlåtelseavtal och utvärdera resultat från intervjuer och enkäter, kunde författarna få en uppfattning om giltigheten i överlåtelserna.Resultatet visar att flera av överlåtelserna är ogiltiga och det finns en hel del ledningar inom kommunerna som saknar rättigheter. Vid överlåtelsen bör de ledningar som utgör fastighetstillbehör skiljas från fastigheterna för att ge överlåtelsen sakrättslig verkan. Även ledningsrätterna tillhörande ledningarna bör överlåtas i samband med överlåtelsen för att försäkra sig om att överlåtelsen är giltig enligt lag. Det bör göras så att rättigheterna till ledningarna och äganderätten innehas av samma ägare. The Swedish municipality public water supply and sewerage work activity has been put into municipal companies in small extent since the 70s. Corporatizations were not so common in the beginning, but in the 90s it increased and several municipalities around the country started to put their public water supply and sewerage into municipal companies. Today have 76 of 290 municipalities corporatized their water supply and sewerage work.When a municipal activity are transferred to municipal companies the utilities that are property fixtures must be separated from the property, in order for the transfer to be legal according to the conditions in the Swedish Land Code. The utility easements that belong to the activity must be transferred together with the title of the facilities, otherwise the transfer is not valid according to the Swedish Utility Easements Act. In order for the transfer agreements to be legally sustainable and to avoid future problems, the transfer must be accurate according to the law.The aim of the study is to investigate in which extent the transfer agreements that are established during the transfer of public water supply and sewerage work activity to municipal companies are legally sustainable. Questions that will be answered in this study are: how should a transfer of water supply and sewerage work activity be proceeded with regard to the utility easements? What are transferred from the municipality to the municipal company? Are the transfers legally sustainable?The method that have been used are to study transfer agreements and do interviews and questionnaires with erudite people employed at the municipal companies. When the analysis of the transfer agreement were made and the result from the interviews and questionnaires were put together, it gave the authors an idea of the agreements validity.The result shows that several of the transfers aren’t valid and that there are plenty of utilities in the municipalities that don’t have any rights. During the transfer the utilities that are property fixtures should be separated from the property in order for the transfer to be legally valid. The utilities easements should also be transferred so that the title of the utilities and the rights of the utilities have the same owner.

Introduktion Det finns ett flertal studier som undersöker variabler som påverkar revisionskostnaden i publika och privata bolag samt kommunen som förvaltningsorganisation. Vi har dock inte hittat några studier som undersöker variabler som påverkar revisionskostnaden i kommunala bolag, varför det finns ett behov av en sådan studie. Syfte Syftet med uppsatsen är att förklara vilka faktorer som påverkar revisionskostnaderna i kommunala och privata bolag. Metod Som en följd av att uppsatsen utgår från en deduktiv ansats, har hypoteser utvecklats med hjälp av befintliga teorier samt tidigare gjord forskning. En tvärsnittsstudie har genomförts för att spegla förhållandet vid en viss tidpunkt. Kvantitativ data har samlats in i form av sekundärdata. Detta har kompletterats med kvalitativ data som har samlats in via intervjuer. Slutsats Studiens resultat visar att det finns ett antal bakomliggande faktorer som förklarar revisionskostnaden. Sektorstillhörighet, storlek, komplexitet, val av revisionsbyrå och knowledge spillover har i studien ett signifikant samband med revisionskostnaden. Introduction There are several studies that examine variables that affect the audit fee in listed companies, private companies and municipalities. We have not found any studies examining the variables that affect the audit fee in municipal companies, justifying the need for such a study. Purpose The purpose of the study is to explain audit fees in municipal and private companies Method As a result of the study being based on a deductive approach, hypotheses have been derived using existing theories and previous research. A cross-sectional study has been performed to reflect the ratio at a given time. Quantitative data has been collected as secondary data. This has been complemented with qualitative data collected through interviews. Conclusion A relationship has been established between audit fees and a number of explanatory variables. Sector, size of the company, complexity, choice of audit firm and knowledge spillover affects the audit fee.

Potporama se često financiraju djelatnosti od općeg značenja za društvo, posebno djelatnosti komunalnih društava koja dobivena sredstva mogu koristiti u različite svrhe. Najčešće je cilj potpora dodijeljenih komunalnim društvima financiranje izgradnje komunalne infrastrukture, iako mogu biti namijenjene financiranju redovitog poslovanja. Iz prakse poreznih tijela proizlazi prijepor zbog mogućeg različitog poreznog tretmana državnih potpora, budući može biti dvojbeno pruža li društvo za primljenu potporu protuuslugu ili ne. Domaće sudske prakse nema u tom području, no ima primjera inozemne sudske prakse. Praksa domaćih poreznih tijela je brojna, što potvrđuju brojna, javno objavljena, mišljenja koja nisu izvor prava no jesu indikator stavova poreznih tijela ovlaštenih na primjenu zakonskih i podzakonskih normi., It is not a rare occasion that subsidies are used to finance activities having common significance for the society, especially the activities of companies providing municipal services which are free to use the funds received for different purposes. In most cases the subsidies are granted to municipal companies with the aim to finance a construction of communal infrastructure, although the subsidies can be used for financing regular business activities. The analysis of practices of revenue bodies shows that it is possible to have different revenue treatment of state subsidies due to the fact that in certain cases it is not clear whether the company provides or does not provide a service for received subsidy. Croatian courts have not yet delivered a judgement to resolve this issue. On the other hand, there are some indicative examples of foreign court practise. Domestic revenue bodies have developed an intensive practice consisting of numerous, publicly pronounced opinions which are not a source of law, however, they are indicators of stands taken by revenue bodies with powers to implement provisions of laws and sub-law regulations., Mit Unterstützungen werden oft Tätigkeiten von allgemeiner gesellschaftlichen Bedeutung finanziert, insbesondere Tätigkeiten der Kommunalgesellschaften, welche die gewährten Mittel zu unterschiedlichen Zwecken benutzen können. Meistens ist das Ziel von den zu den Kommunalgesellschaften gewährten Unterstützungen Finanzierung des Kommunalinfrastrukturausbaus, obwohl sie auch für die Finanzierung der ordentlichen Geschäftsführung zugeteilt werden können. Aus der Praxis der Steuerbehörden geht die Streitigkeit hervor, dass die Steuer für staatliche Unterstüzung unterschiedlich erhoben werden kann, da es zweifelhaft sein kann, ob die Gesellschaft einen Gegendienst für die gewährte Unterstützung erweisen muss oder nicht. Es gibt keine inländische Rechtsprechung in diesem Bereich, aber es gibt Beispiele aus der ausländischen Rechtsprechung. Die Rechtsprechungen der inländischen Steuerbehörden sind zahlreich, was auch von zahlreichen öffentlich erklärten Meinungen bestätigt wird, welche keine Rechtsquellen darstellen, aber doch ein Anzeichen für Standpunkte der für die Anwendung von gesetzlichen und untergesetzlichen Normen zuständigen Steuerbehörden sind., Attraverso le sovvenzioni sovente si finanziano opere di interesse collettivo, specie opere delle società comunali, le quali possono utilizzare le risorse ricevute per finalità varie. Di frequente lo scopo delle sovvenzioni ripartite alle società comunali è di finanziare le costruzioni di infrastrutture comunali, sebbene tali sovvenzioni possano essere al pari destinate al finanziamento dei lavori di ordinaria amministrazione. Dall’esame della prassi degli organi fiscali emerge un contrasto a causa della possibile diversità di trattamento delle sovvenzioni statali, visto che possono sorgere perplessità se la società comunale per la sovvenzione ricevuta offra o no una controprestazione. Sul punto non v'è prassi giurisprudenziale nazionale, mentre esiste quella straniera. La prassi degli organi fiscali nazionali è copiosa, il che è confermato anche dai numerosi pareri pubblicati in materia. Per quanto questi pareri non costituiscano fonte di diritto, senza dubbio rappresentano un indicatore delle posizioni degli organi fiscali deputati all’applicazione delle norme di legge e dei regolamenti.

Dissertação de Mestrado em Finanças Empresariais Submitted by Anabela Novais (anabelanovais@eu.ipp.pt) on 2013-03-04T10:15:28Z No. of bitstreams: 1 DM_AntonioMarques_2012.pdf: 806721 bytes, checksum: 5cdc85ab81d6c86951b1a5e5cf2f89cc (MD5) Made available in DSpace on 2013-03-04T10:15:29Z (GMT). No. of bitstreams: 1 DM_AntonioMarques_2012.pdf: 806721 bytes, checksum: 5cdc85ab81d6c86951b1a5e5cf2f89cc (MD5) Previous issue date: 2012

Infrastructure plays a key role in promoting economic growth and opportunities.In particular, the efficient provision of basic infrastructure services, like water and sanitation, is a key ingredient in fostering a country's social and economic development. Previous studies have found that infrastructure has a positive impact on output, and can improve economic opportunity, including health and education for the poor, particularly in developing countries. In Argentina, a 2005 study, found that child mortality fell by 8 percent in areas that had experienced improved coverage and quality of basic water and sanitation through utility reform, with most of the reduction occurring in low-income areas where the water network expanded the most. More generally, Fay and Morrison found that allowing the poorest quintile in developing countries the same access to basic services as the richest quintile would reduce child mortality by 8 percent and child under development by 14 percent. Calderon and Serven also found a significant positive impact of infrastructure access and quality on overall inequality. Furthermore, the book sheds some light on how to address the main challenge for the future which may be to attract specialized operators to the smaller municipalities which do not currently have them. For that purpose in Colombia, for example, over the last two years, the policy framework has been focused on promoting the sector's development, by using the departments as the intermediate institutional level between the National Government and the municipalities, to formulate programs with regional impact and promote comprehensive investment plans.