Greening urban mobility: examining the adoption of zero-emission public transport

Increasing the popularity of electric vehicles is one way of reducing greenhouse gas emissions and making the economy more sustainable. In Poland, the use of electric vehicles is to be increased by the adoption of the Act on Electromobility and Alternative Fuels. This Act obliges local government units and state administration to expand the electric vehicle fleet. The expansion of the fleet should be carried out on a planned basis, based on rational decisions supported by economic analyses. Therefore, the aim of this article is to provide a recommendation of an electric vehicle that meets the needs of local and state administration to the greatest extent possible. The aim has been achieved using the multi-criteria decision analysis method called PROSA-C (PROMETHEE for Sustainability Assessment—Criteria) combined with the Monte Carlo method. The PROSA-C method allows promoting more sustainable vehicles with high technical, economic, environmental and social parameters. The Monte Carlo method, on the other hand, is a stochastic simulation tool that allows for taking into account the uncertainty of parameters describing vehicles. As a result of the research, the most and least attractive vehicles were identified from the perspective of the needs of local government units and state administration. Moreover, the conducted research allowed confirming the effectiveness and usefulness of the research methodology proposed in the article and the procedural approach combining the PROSA-C and Monte Carlo methods.

In response to directives in Section 407 of the Energy Policy Act of 1992 (EPACT), the Energy Information Administration (EIA) developed a data collection program designed to provide information useful to persons interested in the alternative fuels market. The target audience includes those seeking to manufacture, convert, sell, own, or operate alternative-fuel vehicles (AFVs) or alternative fueling facilities. Among the various projects EIA conducted as part of this data collection program were two fleet surveys conducted in Department of Energy-designated Clean Cities. The Clean Cities program is a locally-based government/industry partnership coordinated by the Department of Energy to expand the use of alternative transportation fuels. These surveys were designed to collect a broad range of information regarding the fleets and fleet vehicles in operation in the Atlanta, Georgia and Denver, Colorado areas. One of the objectives of these surveys was to attempt to identify and describe the market for AFVs. Due to inherent limitations associated with AFVs and limited alternative-fuel infrastructure, it`s believed that the first practical applications for AFVs will be within private and government fleets. Another objective in conducting the Clean Cities Fleet surveys was to develop a useful methodology for accessing and surveying private and municipal fleets that would aid other interested parties in conducting similar surveys. This report is intended to provide a description of how EIA gathered information on private and municipal fleets, but the basic survey design could be used to design surveys of other difficult-to-access populations. There are 3 basic steps to any survey: define the target population, constructing the survey frame, and implementing the survey. The procedures outlined in this report are, for the most part, the procedures used for the fleet survey conducted in Denver. The major changes between the two surveys are described in Appendix A.

Interest in alternative motor vehicle fuels has grown tremendously over the last few years. The 1990 Clean Air Act Amendments, the National Energy Policy Act of 1992 and the California Clean Air Act are primarily responsible for this resurgence and have spurred both the motor fuels and vehicle manufacturing industries into action. For the first time, all three U.S. auto manufacturers are offering alternative fuel vehicles to the motoring public. At the same time, a small but growing alternative fuels refueling infrastructure is beginning to develop across the country. Although the recent growth in alternative motor fuels use is impressive, their market niche is still being defined. Environmental regulations, a key driver behind alternative fuel use, is forcing both car makers and the petroleum industry to clean up their products. As a result, alternative fuels no longer have a lock on the clean air market and will have to compete with conventional vehicles in meeting stringent future vehicle emission standards. The development of cleaner burning gasoline powered vehicles has signaled a shift in the marketing of alternative fuels. While they will continue to play a major part in the clean vehicle market, alternative fuels are increasingly recognized as a means to reduce oil imports. This new role is clearly defined in the National Energy Policy Act of 1992. The Act identifies alternative fuels as a key strategy for reducing imports of foreign oil and mandates their use for federal and state fleets, while reserving the right to require private and municipal fleet use as well.

Purpose – The goal of this article is to present conditions for the operation of Poland’s local government units in the 2007–2016 period from the perspective of these entities’ finances. The subject is considered with regard to major changes which took place in the economic environment of local government units in the past few years. Design/methodology/approach – Such a complex study area requires various research methods to be applied in order to achieve the planned goal. The research procedure includes nonreactive research, a comparative historical approach and an analysis of official documents. Findings – The analyses performed revealed the conditions of Polish local government units in 2007–2016 regarding the finances of these entities. The collected data points to frequent changes to the units’ economic environment which require that the new challenges be appropriately addressed. An unstable economic setting shapes the conditions of the operations of gminas, cities with powiat rights, powiats and voivodships. Consequently, it uniquely affects the activities of local government units. Originality/value – the analyses of the subject confirm that the operations of local government units are affected by various stimuli coming from the economic environment. For the past few years it underwent dynamic changes that made local government entities react to them and stand up to emerging challenges. Local government units’ operations are determined by a group of interrelated conditions. The analysis of the operations of local government units in Poland in 2007–2016 indicates that finances are the foundation of the functioning of each local government unit and an indicator of reality and success of the public tasks performed.

The purpose of the study is to determine the impact of demographic changes (depopulation, population aging) occurring in Polish local government units (LGUs), identified in this article with gminas (municipalities), on their revenue potential. The authors analyzed the sources of the own revenue of LGUs dependent on the analyzed demographic phenomena and their importance in the formation of revenue potential. In order to capture these dependencies, the authors used correspondence analysis, which is a multivariate statistical technique whose main aim is to reveal the relative relationships between two or more groups of variables, based on data given in a contingency table. The survey covered all LGUs in Poland, divided into basic LGUs and cities with county rights (acting as both units and counties) for the years 2011 and 2021. For the purpose of the analysis, data from the Local Data Bank of Statistics Poland were used. Among the most fiscally efficient sources of LGUs’ own revenue in Poland, it is the share of personal income tax (PIT) that most influences the formation of their revenue potential. The analysis shows that, depending on the number and age structure of the population, it is also the most dependent source of revenue for LGUs in Poland. While this dependence is in line with previous studies, the analysis also revealed a dependence of property tax revenue on the proportion of older people in the population. The progressive process of depopulation and population aging will therefore limit the revenue potential of these budget units. Moreover, the problem of limiting the analyzed potential will be significantly differentiated territorially, as the aging of the population is unevenly spread across the units.

The objective of the presented article is the identification of spatial relations between the inhabitants’ standards of living and the districts’ financial capacity basing on data for 2017. The investigation comprised all of the 380 Polish districts. In regard to the multidimensionality of economic occurrences analyzed, the TOPSIS (The Technique for Order of Preference by Similarity to Ideal Solution) approach to measure the inhabitants’ standards of living and the financial ability of districts was applied in the research. A spatial autocorrelation analysis between the taxonomic (synthetic) indexes was performed using local and global Moran’s I statistics in order to determine the districts’ clusters, demonstrating a comparable degree of occurrences analyzed. A spatial regression analysis was conducted to find the strength of spatial relations between the taxonomic index of the standards of living and the districts’ financial ability. Diagnostic variables were chosen according to substantive, statistical and formal criteria. The outcomes of the spatial regression analysis allowed it to be concluded that about 1% increase of the taxonomic indicator of the districts’ financial ability is reflected in about 0.4% growth of the taxonomic index of the standards of living of the inhabitants of different districts (other things being equal). The results of analyses can be applied indirectly by a number of stakeholders, e.g., local authorities responsible for local and regional development, when creating the development strategies at local government unit (LGU) level. The knowledge on spatial development structures can enhance the formation of the strategic management process (for instance, redefining the objectives and tasks set out in local strategies; restructuring the expenditure to meet the local population’s needs).

Presently, local Polish government units, including communes, function in the conditions of a limited amount of financial resources and, at the same time, unlimited social needs. Therefore, it is necessary to carry out activities aimed at the rationalization of the management of public funds. It has become essential to undertake in-depth analyzes of activities undertaken by municipalities and to identify costs that were actually incurred for the tasks. Local government units, like other entities, should function in accordance with the principles of efficiency and effectiveness. Unfortunately, this is often overlooked by their managers. Performing the tasks entrusted to them, they focus their attention on spending funds in accordance with the limit, without considering the fact if a given expenditure will bring a specific effect and whether the task will be effectively performed. In order to change this method of operation, municipalities should implement modern management methods and use management accounting tools. The introduction of, among other things, task-based budgeting and cost accounting will contribute to a more effective use of available resources. The aim of the article is to examine the extent to which communes in the Ostrołęka and Siedlce subregions use selected management accounting tools. In order to achieve this goal, a questionnaire survey was carried out for the treasurers of communes. The obtained results prove the negligible use of management accounting tools by the audited entities.

Purpose: This paper explores the level of use of Electronic Document Management Sys-tems (EDMSs) to process electronic accounting documents in local government in Poland, as well as the kind of basic activities related to electronic accounting documents that are supported in EDMSs. Registering electronic accounting documents in an EDMS is a vital step towards e-accounting because the automation of the processes related to registering accounting documents in accounting software is possible only when the accounting docu-ments are electronic, i.e. in the form of a structured XML file. Methodology/approach: Survey research was conducted among local government units (LGUs) in Poland to examine whether they use EDMSs to support accounting work related to the handling of electronic accounting documents. One thousand, five hundred and forty-nine units were examined, which is approx. 57% of the total population. The study is qualitative in nature. Findings: The results showed that the Polish local government is poorly prepared to regis-ter electronic accounting documents in EDMSs. Of the 1,594 units examined, 1,058 use an EDMS and 536 have not yet implemented one, which means that these LGUs are not at all prepared for electronic communication, including registration of electronic accounting doc-uments. Of those units already using an EDMS (1058), 685 use it to register electronic accounting documents, while 373 do not use it for this purpose. Research limitations/implications: The limitation of the study is that despite the rela-tively large number of LGUs surveyed, the qualitative study does not allow for the general-isation of the results for the entire population. Practical implications: The study will be of interest to all those who plan to automate accounting processes based on loading metadata to the accounting software directly from electronic accounting documents in the form of XML files. Even though the empirical study covered only Polish LGUs, the issues related to IT applications used to develop e-accounting documents will also be of interest to local governments of other EU Member States, as the regu-lations and principles mentioned in the study have entered into force in all Member States. Originality/value: The originality of the study lies in the fact that e-accounting, e-documents, and e-signature are relatively young phenomena, so this study may be one of the voices in the future discussion on this topic. The originality and value of the study lie in the attempt to approximate the degree of current EDMS use to process electronic accounting docu-ments in local governments and the plans for implementing an EDMS in those local gov-ernments that do not yet use one in their activities. This will allow us to predict and assess the state of development of Accounting Information Systems (AIS).

The study evaluated the availability of the financial transactions and procurement reports in the government portal of all the 11 Local Government Units (LGUs) under the Province of Davao del Norte which specifically determined the extent of its implementation of e-Governance particularly in implementing the Full Disclosure Policy (FDP) as a practice of transparency. In particular, the assessment was done to verify if the following reports were uploaded in the portal: (a) Budget Reports; (b) Procurement Reports; (c) Special Purpose Fund Reports. Fourteen (14) relevant reports were queried at the portal as accessed at http://fdps.blgs.gov.ph/ from year 2012 to 2013. Results were initially obtained through an assessment done by the researchers in checking into the availability of the inquired reports at the portal. Preliminary findings were triangulated as a group of MPA students verified the initial results. Quantitative tools such as frequency counts, means and percentages were employed to know the available reports. Findings showed that there was an increase of compliance percentage for the LGUs of Asuncion, New Corella, San Isidro and Sto. Tomas while there was a noticeably slight decrease of compliance for the rest of the LGUs. Moreover, Budget Reports were the most complied while Procurement Reports were the least complied. The study concludes that while all LGUs have utilized the portal through submission of the reports, other factors affecting prompt and complete compliance and distance and income classification should be looked into. It is suggested in the study that each LGU should maximize the adoption and utilization of the government portal as a medium in promoting transparency and accountability as a practice of good governance.

The proposed establishment of the Agri-Fisheries strand within the Technical-Vocational-Livelihood (TVL) Track at Milbuk National High School (MNHS) would address the critical educational and economic needs of communities reliant on farming and fishing. This initiative aligns with national and international goals for Technical-Vocational Education and Training (TVET), aiming to enhance employability and support local industry through practical and technical training. Despite the recognized need for specialized vocational programs in agriculture and fisheries, there is limited localized research on the feasibility of implementing such a strand at MNHS. Specifically, gaps exist in understanding community readiness, resource availability, stakeholder support, and financial sustainability for this program in the context of Barangay Milbuk. Thus, this study aimed to evaluate the feasibility of establishing the Agri-Fisheries strand at MNHS by assessing environmental, market, technical, management, financial, and socio-cultural factors to determine the program’s viability and potential impact on students and the community. This research employed a mixed-methods approach involving, surveys, and interviews with key stakeholders, including parents, fisherfolks, farmers, educators, and local government unit (LGU) representatives. This comprehensive data collection sought to gauge community support, students’ interest, infrastructural readiness, and financial sustenance for the proposed strand. Findings revealed that community has a strong support and significant student interest, particularly among children of farmers and fisherfolks, were identified. Existing infrastructure challenges pose potential barriers to program implementation. Technological, physical, and collaborative resources are growing, providing a solid foundation for hands-on, industry-relevant education. Financial feasibility is promising, with potential funding from LGU partnerships and community contributions ensuring sustainability. The program is ethically sound and culturally appropriate, promoting inclusivity, gender equity, and community participation. The findings suggest that the Agri-Fisheries strand at MNHS is a practical and sustainable initiative that can empower learners with job-ready skills while supporting local economic development. Collaborative financing and stakeholder engagement are crucial for overcoming infrastructural challenges and ensuring long-term program success. This initiative can serve as a model for integrating traditional livelihood practices with modern technical education, fostering socio-economic resilience in rural communities.

This study was conducted to examine the effect of Full Disclosure Policy (FDP) compliance on financial performance as moderated by audit opinion. The sample of the study was the twelve (12) city and municipal Local Government Units (LGUs) in the Province of Bataan within two years’ time or fiscal year 2018-2019. Descriptive research design was utilized. The researchers used secondary data, particularly the Statement of Receipts and Expenditure (SRE) and Auditor’s Reports of selected local governments. The data were analyzed with SPSS results using multiple linear regression analysis. Disclosure compliance was measured through the availability of fourteen (14) financial documents queried at the FDP portal, while financial performance was measured by the computation of ten (10) financial indicator ratios using the formula extracted from SRE manual published by Bureau of Local Government Finance (BLGF). Audit opinion was used as a moderating variable and it was measured using proxy for each type of opinion. The findings of the study revealed that FDP compliance has no significant effect on financial performance. Moderation analysis also showed the absence of correlation between the variables examined. Hence, audit opinion has no moderating effect on disclosure compliance and financial performance. The outcome of the study is beneficial not only to LGUs but also to agencies and attached bureau for local governments to use as a guide for material considerations in determining future initiatives to improve the policy on government financial reports. This study is also useful for citizens and interest groups to have an idea as to the control efficiency and fiscal discipline of LGUs towards the provision of public services. Lastly, the result may provide empirical evidence for conducting further studies and it can develop existing accounting literature to strengthen the research related to the possible effects of the level of disclosure compliance and influencing factors of financial performances.

Shaping urban transport policies in China: Will copying foreign policies work?

Local governments are the closest unit of government to the people at grass root levels. The principal objective of this paper is to evaluate the performance of the local government of Pokhara Metropolitan City that lies in Kaski district, Nepal. This paper describes and analyzes the performance of the newly formed local government. It is based on the source of primary data from fieldwork with ground theory and secondary data- journal articles, books, Constitution of Nepal, 2015, act, rule, and regulations. The election of local government was held in Nepal in 2017, after 20 years. It is expected to bring political stability as well as peace and prosperity in Nepal. Nepal has been restructured as a federal democratic republic nation with federal, provinces and local government units- for sharing of power among the three tiers of government. Following the local elections, Pokhara Metropolitan City has already ratified more than six dozen laws (rules and regulations) for effective day to day service delivery to the local people. With grievances and grudges, the Nepalese people are experiencing the governance system of local bodies but the notion of people’s participation is more rhetoric. Also, financial capacity-both expenditure capacity and revenue generating capacity has severely limited the operational efficiency of local government. Moreover, transparency in public affairs has not been fully achieved yet.

This paper presents a comprehensive assessment of territorial organization efficiency of the Federation of Bosnia and Herzegovina. During assessment, an output-oriented Charnes, Cooper and Rhods (CCR) and Banker, Charnes and Cooper (BCC) models have been applied on data representing the financial, demographic and functional capacities. Furthermore, this paper analyzes the efficiency of the territorial organization of the Federation of Bosnia and Herzegovina through years 1990, 2000 and 2010. Results of CCR and BCC models show that the Local Government Unit (LGU) efficiency has been significantly reduced. Paper consists of Introduction, Efficiency of the territorial organization of the Federation of Bosnia and Herzegovina, CCR model, Inefficiency of LGU, Conclusion, References.

Congestion in urban areas is vulnerable because of the impact of the growth of activities and an increasingly specialized and complex economy. For this reason, it is necessary to formulate a good urban transportation policy to accommodate increased urban transportation needs. Google Traffic is a feature found on Google Maps to see the level of congestion in an area. Google Traffic can detect an area with red, yellow or green indications through the principle of Real Time Data using data from the Global Positioning System (GPS). This study wanted to see how the use of the Google Traffic Feature as input to urban transportation policies by looking at existing urban transportation policies, analyzing the movement system model on Google Traffic, and analyzing the development of Google Traffic model policies, which would be useful for the development of Urban Transportation Policies, especially Bandar Lampung City as a case study.