Provincial Districts Research Articles

A qualitative analysis of geo-environmental pressure caused by economic growth in China from 1995 to 2016

Qualitative evaluation of the geo-environmental pressure and its variations caused by economic activities has become increasingly important for promoting the geo-environmental management and balancing economic growth and environmental goals. Economic activities exert pressure on the geo-environment through material inputs resulting from resource development and material outputs resulting from waste emission. The geo-environmental pressures can be measured according to the amount of material flow per unit bio-productive land area. A geo-environmental pressure assessment index system and an assessment method are established by coupling material flow analysis with ecological footprint approach. The geo-environmental pressures in China from 1995 to 2016 were calculated and analysed using the method. The material input from the geo-environment to the economy was on the rise as a whole, and the material output from the economy to the geo-environment was transiting from a rising trend to a stable, and then a declining trend. After 10 years of rapid growing, on the national scale, the geo-environmental pressure exerted by the economy had a tendency of stabilizing at a high level and then turning downward. Large differences in material inputs and material outputs can be observed among 31 provincial districts due to various natural backgrounds and varying paces of economic development. Altogether, material flows in the eastern region were higher than the other regions. Centered on the Beijing-Tianjin-Hebei region, the geo-environmental pressure decreased spatially from east to west and from north to south. From 1997 to 2013, the geo-environmental pressure increased to varying degrees on a provincial scale. The geo-environmental pressure in the eastern region was high but declined a little in recent years, while the geo-environmental pressure in the western region was relatively low but rose rapidly.

Spatial pattern of arable land-use intensity in China

In recent years, the sustainable utilization of China’s arable land has been confronted with several challenges. The China government has been very strict in arable land protection, and a package of policies and measures have been promulgated. All these endeavors are of great significance for proposing an innovative policy system for sustainable land use in China. However, above stated policies are all designed from the perspective of space control with the purpose of reducing arable land loss or increasing arable land area, few policies have been designed from the perspective of utilization control, namely guide the actual arable land farming in sustainable ways and constraint unreasonable land use behavior such as overuse, rough use, land abandonment. In this paper, we analyze spatial distribution of average land-use intensity (ALUI) at the county-level in Mainland China, which can be used as a significant index for evaluating the rationality of arable land use and providing effective decision-making supporting information for design of regional arable land protection policy. Based on the experimental results, there is still considerable room for yield improvement as the ALUI of ∼73.1 % counties are lower than 0.7 while the 53.60 % counties are lower than 0.6. Furthermore, the ALUI dataset shows significant global spatial autocorrelation characteristic. Boundaries of regions that aggregated by counties with high ALUI are more consistent with that of provincial administrative districts, comparing with that of sub-standard farming system regions. On the other hand, counties with low ALUI are mostly cluster in mountains, hills, or plateaus, where grain yield is mainly limited by regional hydrothermal conditions. In addition, counties with different ALUI status have been divided into six classes, using k-means clustering algorithm. This will facilitate the understanding of appropriate arable land protection and utilization paths for different regions and the rethinking of current support policies on farmland protection.

An inverted U-shaped curve relating farmland vulnerability to biological disasters: Implications for sustainable intensification in China

Sustainable farmland intensification is necessary in order to harmonize relationships between food security, socioeconomic development, and ecological civilization. However, the degradation of farmland sustainability because of biological disasters represents a major challenge if we are to achieve this intensification. Our understanding of farmland vulnerability to biological disasters (FVBD) remains relatively rudimentary and subjective, limiting its effectiveness as a tool for farmland sustainability analysis. Limited research has also been carried out on FVBD changes taking into account human decisions on farmland use. The aim of this study is to achieve a novel understanding of FVBD change and its implications for sustainable intensification using evidence from Chinese farmland use. A theoretical framework based on an inverted U-shaped curve that depicts FVBD as well as an assessment framework for FVBD were established using induced substitution of agricultural production. Across China and considering 15 provincial districts with scarce farmland, the relationship between FVBD and socio-economic development was identified as consistent with an inverted U-shaped curve at both national and provincial levels. FVBD values in 2016 across Southern China, on the Huang-Huai-Hai Plain, and on the middle-lower Yangtze Plain were 45.44, 40.58, and 37.22, respectively. These values also decreased in provinces on the middle-lower Yangtze Plain between 1995 and 2016, but increased markedly across provinces in Southern China and on the Huang-Huai-Hai Plain. Contributions to FVBD changes during stages of growth and decline were also analyzed between 1995 and 2016. An inverted U-shaped curve was effective in investigating the responses of farmland sustainability to a range of alternative future socioeconomic development pathways. Thus, in the Chinese settings, a typical country with scarce farmland, policies on FVBD control are essential if we are to promote sustainable farmland intensification. The findings of this work are important and present us with a new way to understand FVBD from a human perspective.

Looking at ‘Crying Wolf’ from a Different Perspective: An Attempt at Detecting Banks Under- and Over-Reporting of Suspicious Transactions

This study aims to assess banks’ compliance in reporting suspicious transactions. It does so by estimating an econometric model on the suspicious transaction reports (STRs) filed by individual Italian banks from each of the provincial districts they operate in. Regressors include (1) indicators of banks’ operational activities, (2) measures of money laundering risk and (3) proxies of economic activity, all of which at local level. At an operational level, the model provides a tool that supervisory authorities can use to detect potentially under-reporting intermediaries, thus better targeting off-site controls and on-site inspections. More in general, the results provide some insights on banks’ reporting behavior at large. The main threat to the effectiveness of anti-money laundering systems is considered the asymmetry in the incentives: since sanctions apply only to omitted reports, banks have an incentive to over-report, thus potentially flooding the authorities with noise (‘crying wolf’ syndrome). Results show that the STR-filing strategies adopted by the banks being scrutinized may not necessarily give rise to this scenario.

Catálogo de las colecciones de líquenes de la región de Magallanes y Antártica Chilena depositadas en el herbario del Instituto de la Patagonia (HIP)

The lichen mycobiota of Magellan region is diverse but has been poorly studied. This situation can result in a low rating for this biodiversity and an inadequate management for the conservation of this group. A preliminary catalog of the lichen mycobiota of the Magallanes and Chilean Antarctic region was prepared from records deposited in the Herbarium of the Instituto de la Patagonia (HIP). The catalog includes information on habitat, collection locations, distribution in Chile, global distribution and record numbers of the 296 exsiccata examined. Taxonomical, geographical and ecological information is described for 100 taxa distributed in 3 classes, 9 orders, 19 families and 43 genera. The most diverse taxonomic orders were Lecanorales (Lecanoromycetes) with 24 genera and 51 taxa, and Peltigerales (Lecanoromycetes) with 9 genera and 37 taxa. These species represent collections made through a wide geographical and ecological range including four provincial districts (Magallanes, Tierra del Fuego, Ultima Esperanza and Chilean Antarctic), and ecosystems like steppes, shrubs, forests and Andean habitats. This information can contribute to improve and systematize the current knowledge of the lichen mycobiota of the southernmost region in Chile for management and conservation purposes.

Pollute first, control later? Exploring the economic threshold of effective environmental regulation in China's context

For most developing countries, local government faces a trade-off between economic growth and environmental protection. The intentions towards having a better environment as the economy grows will trigger a shift in the priorities of local government from economy to environment at a certain level of economic development. To investigate the “pollute first, control later” path in China and how environmental regulation performs differently due to economic development, this paper develops a conceptual model to depict the nexus between economic growth and environmental improvement. A panel threshold model is estimated based on Chinese data from different spatial scales – 30 provinces and 105 environmental monitoring cities. The results validate the threshold of economic development of approximately CNY 90,000 GDP per capita, which represents the turning point for the local government priority change; such that only when it is exceeded does environmental regulation significantly reduce emissions. Until 2016, only 4 provincial districts and 35 prefecture-level cities have crossed the threshold, these being mostly in the more prosperous eastern coastal areas. The results emphasize the need to consider timeliness when evaluating the effectiveness of environmental regulation and highlight the importance of adopting differentiated governance. Moreover, the need to enhance the effectiveness of environmental regulation requires driving the change of local government's priority to the environment and strengthening the institutional capacity of environmental protection agencies.

Advanced neonatal medicine in China: Is newborn ward capacity associated with inpatient antibiotic usage?

Previous surveys of neonatal medicine in China have not collected comprehensive information on antibiotic use in newborns. The goal of the present study was to assess the trends in antibiotic use in inpatient newborns from advanced hospitals in mainland China and to evaluate the contributing factors. We extracted retrospective data on newborn clinical units from a database containing key clinical subspecialty area indicators from provincial or ministerial (Class A level III) hospitals over three consecutive years (2008–2010) and in 25 of 31 provincial districts of mainland China. Fifty-five newborn units were included in the study. The results showed that two thirds (65.7% ± 23.1%) of inpatient newborns were prescribed antibiotic products. Antibiotic use rates were significantly different by newborn ward bed capacity (p = 0.023; 60.6% for d capacity (ficant65.7% ± 23–100 beds group, and 77.1% for (ficant65.7% ± 23.1%) of inpatient newb significantly different by type of hospital, geographic area, admission to physician or nurse ratio, or physician or nurse academic degree. Factors contributing significantly to antibiotic use included ward bed capacity, physician to nurse ratio, average hospital stay, and pneumonia to preterm infant ratio. Our data suggested that the use of antibiotics among inpatient newborns in advanced hospitals in mainland China was prevalent and should be subject to rigorous monitoring, and highlighted the need to explore how newborn ward bed capacity potentially impacts antibiotic use.

All against all competition: the incorporation of the International Baccalaureate in public high schools in Canada

ABSTRACT Since the 1980s, education in Canada has been through a process that led to school choice, targeting the improvement of students’ performance through school competition. These policies fostering an education quasi-market became an ideal framework for the expansion of IB schools. Since the Diploma Programme of the International Baccalaureate (IBDP) offers a differentiated international curriculum and is perceived as a program that contributes to students’ achievements, it has been increasingly adopted in school districts and schools. This paper explores the marketing strategies developed in schools and districts in response to school competition by tracing the incorporation of the IBDP in high schools in different districts in British Columbia, Ontario and Quebec. Based on interviews with school staff, district officials and IB local association representatives, this study analyzes schools’ marketing decisions from a consumer and producer orientation taking into account the macro environment (federal government) and micro-environment (provincial government and districts). Rather than fostering efficiency and improving students’ achievement as intended, marketization policies resulted in an increased focus on the recruitment of high achieving students, which led to a competition between schools, between districts and between other programs in the districts or in other words –an ‘all against all’ competition.

Die Verwaltungsgliederung Preußens zwischen historisch-ständischen, administrativ-staatlichen und liberal-politischen Interessen (1815–1867)

Abstract The paper deals with the question of the administrative districts in an overall Prussian perspective and emphasizes, above all, the central political role played by the provincial districts and their main authorities within the spaces of the state and of administrative activity. On this basis, it will be possible to adequately appreciate the revolutionary but unsuccessful attempt to abolish them in 1848 by the liberaldemocratic wing of the Constitutional Commission of the Prussian National Assembly, as has not yet been accomplished within the existing historiography. First, the origins of the spatial-territorial division of Prussia existing around the middle of the 19th century are discussed. Within this framework special attention has been paid to the introduction of a provincial division, which led to that organization of internal administration into four instances under the minister (provinces, governmental districts, districts, municipalities) which was a peculiarity of the Prussian political and administrative spatial division compared with the other states of the German Confederation. Questions such as those of the basic division of the state’s space are so radical that they are usually raised with some prospect of success only at the foundation of states or during revolutions. Immediately afterwards, they tend to be included in the list of ›depoliticized technicalities‹, although they retain their fundamental importance for ensuring the political and administrative continuity of the state.

我国省域森林生态安全评价及差异化——基于生态文明建设背景

PDF HTML阅读 XML下载 导出引用 引用提醒 我国省域森林生态安全评价及差异化——基于生态文明建设背景 DOI: 10.5846/stxb201710271929 作者: 作者单位: 北京林业大学经济管理学院,中国社会科学院研究生院,北京林业大学经济管理学院 作者简介: 通讯作者: 中图分类号: 基金项目: 国家林业局2014年林业重大问题调研课题（ZDWT201415） Evaluation and difference analysis of provincial forest ecological security in China based on the background of ecological civilization construction Author: Affiliation: College of Economics and Management,Beijing Forestry University,Graduate school of Chinese academy of social sciences,College of Economics and Management,Beijing Forestry University Fund Project: 摘要 | 图/表 | 访问统计 | 参考文献 | 相似文献 | 引证文献 | 资源附件 | 文章评论 摘要:生态文明是我国"五位一体"总体布局的重要内容，将直接引领我国生态环境保护与建设的大略方针，而森林作为生态文明建设中最本质和最重要的物质基础，其生态安全状况显得尤为重要。基于生态文明建设背景，从省域层面分析森林生态安全状况，沿用PSR模型构建森林生态安全评价指标体系，对2007年、2011年和2014年各省级行政区森林生态安全状况进行评价和对比。结果表明：森林资源状况是各省（市、自治区）森林生态安全状况存在差异的最主要原因；森林生态状态对森林生态安全评价影响最主要，森林生态压力影响次之；生态文明建设前期，我国各省级行政区的森林生态安全状况均呈上升趋势，生态文明建设后期，大部分省（市、自治区）森林生态安全状况出现下降趋势。同时，针对各地区森林资源的不同状况，提出了提高森林生态系统安全性的建议。 Abstract:Ecological civilization is an important concept, based on "all-round economic, political, cultural, social, and ecological progress" in China. It will directly lead the future policies of environmental protection and construction in China. As forests are the most essential and important material base for the construction of an ecological civilization, their ecological security is especially important. Based on the background of ecological civilization construction, this study evaluated and compared the ecological security of forests in Chinese provincial districts in 2007, 2011, and 2014, and used a pressure-state-response (PSR) model to establish the Evaluation Index System of Forest Ecological Security. The results showed that the status of forest resources is the most important reason for the differences in the ecological security among the provinces (municipalities and autonomous regions); the forest ecological status is the most important influence on the evaluation of forest ecological security, and the ecological pressure on forests is the second major factor. In the early stages of the construction of an ecological civilization, the ecological security of forests in Chinese provincial districts is on the rise. However, in the later periods of ecological civilization construction, the ecological security trends downward in most provinces (cities and autonomous regions). At the same time, this paper offers advice for improving the safety of forest ecosystems in response to the different situations of forest resources in different regions. 参考文献 相似文献 引证文献

KETENTUAN HUKUM PERLINDUNGAN HAK ANAK JALANAN BIDANG PENDIDIKAN

Abstract: National Education System, explains that education is a conscious and planned effort to create an atmosphere of learning and learning process so that learners actively develop their potential to have state power, self-control, personality of intelligence, noble character, as well as skills needed him, society, nation and country. Legal provisions for the protection of the rights of street children are legal provisions both at the level of laws, provincial and district / municipal regulations governing the protection, survival value, development, maintenance, welfare, education, physical health, moral social and mental spiritual. Legal provisions on the education of children should have a harmonious regulation both at the level of regulations issued by the government, provincial and municipal governments and districts that contain provisions both in terms of responsibility, to the involvement of the community in managing education based on the basic ideals of the Republic Indonesia

Mitigating infrastructure loss from beaver flooding: A cost–benefit analysis

ABSTRACTWe installed 12 pond levelers to counter flooding by beavers and developed a cost–benefit analysis for these sites in Alberta, Canada. We also documented beaver management approaches throughout Alberta. Over 3 years, one site required regular maintenance until we designed a modified pond leveler; another required minor modifications. Others required almost no maintenance. Based on a “willingness-to-pay” (WTP) of $0 and discount rate of 3%, installing pond levelers resulted in a present value net benefit of $81,519 over 3 years and $179,440 over 7 years. Scenarios incorporating discount rates of 3% and 7%, horizons of either 3 or 7 years, and varying WTPs resulted in significant net benefits. Provincially, municipalities employed up to seven methods to control beavers: most commonly lethal control and dam removal. Total annual costs provided by 48 municipalities and 4 provincial parks districts were $3,139,223; however, cost-accounting was sometimes incomplete, which makes this a conservative estimate.

A bird's view of new conservation hotspots in China

Blooming citizen science in China creates opportunities to update distribution maps of threatened birds and contributes to decision making for conservation. 46,073 records submitted by over 7000 bird watchers from 1998 to 2013 in China cover 1195 of 1371 species and all provincial administrative districts in the country. We extracted 13,181 occurrence localities for 95 threatened species defined by the IUCN Red List and 239 national protected species in China. By applying these data in MaxEnt model, we identified new conservation hotspots for threatened birds in China in coastal regions of the Bohai Gulf and the Yellow Sea, the south of the North China Plain, and the lower reach of the Yangtze River. These new conservation hotpots are not included in the global biodiversity hotspots, and not all represented in the priority regions in National Biodiversity Strategy and Action Plan (NBSAP). These newly identified conservation hotspots are seriously under-protected: only less than 2% of them are in national nature reserves. There is a long way to go to meet the Aichi targets, a plan to halt the loss of biodiversity by 2020.

Advanced neonatal medicine in China: a quantitative analysis of research productivity and impact factors

Objectives: To summarize academic productivity of neonatal medicine in China and explore its relationship with health care workforce and activities.Methods: We retrospectively extracted data from national key clinical subspecialty proposals, and used accessible databases as Science Citation Index (SCI), PubMed, and National Natural Science Foundation of China.Results: Between 2008 and 2010, 61 newborn units at the most advanced level in 31 cities from 28 of 31 provincial districts in mainland China were included. Fifty-two national or international projects and 111 provincial projects were conducted. A total of 171 articles were listed in the SCI database; 23 patents were registered. There were 83 oral presentations in international conferences abroad. One national and 40 provincial government awards were received. Health workforce indexes, such as physicians with MD&PhD degrees, were significantly related to academic productivity. National or international projects (β = .285, p <.001; 95% CI = 0.179, 0.391) and the number of newborn beds (β = .005, p = .016; 95% CI = 0.001, 0.008) were two underlying factors to determine government awards (adjusted R2 = .426). The 10 main cities for neonatal medicine research were also listed.Conclusion: In this study, we established the baseline information on neonatal medicine research in China, which could provide information for further practice.

Advanced Neonatal Medicine in China: A National Baseline Database.

Previous surveys of neonatal medicine in China have not collected comprehensive information on workforce, investment, health care practice, and disease expenditure. The goal of the present study was to develop a national database of neonatal care units and compare present outcomes data in conjunction with health care practices and costs. We summarized the above components by extracting data from the databases of the national key clinical subspecialty proposals issued by national health authority in China, as well as publicly accessible databases. Sixty-one newborn clinical units from provincial or ministerial hospitals at the highest level within local areas in mainland China, were included for the study. Data were gathered for three consecutive years (2008–2010) in 28 of 31 provincial districts in mainland China. Of the 61 newborn units in 2010, there were 4,948 beds (median = 62 [IQR 43–110]), 1,369 physicians (median = 22 [IQR 15–29]), 3,443 nurses (median = 52 [IQR 33–81]), and 170,159 inpatient discharges (median = 2,612 [IQR 1,436–3,804]). During 2008–2010, the median yearly investment for a single newborn unit was US$344,700 (IQR 166,100–585,800), median length of hospital stay for overall inpatient newborns 9.5 (IQR 8.2–10.8) days, median inpatient antimicrobial drug use rate 68.7% (IQR 49.8–87.0), and median nosocomial infection rate 3.2% (IQR1.7–5.4). For the common newborn diseases of pneumonia, sepsis, respiratory distress syndrome, and very low birth weight (<1,500 grams) infants, their lengths of hospital stay, daily costs, hospital costs, ratios of hospital cost to per-capita disposable income, and ratios of hospital cost to per-capita health expenditure, were all significantly different across regions (North China, Northeast China, East China, South Central China, Southwest China, and Northwest China). The survival rate of extremely low birth weight (ELBW) infants (Birth weight <1,000 grams) was 76.0% during 2008–2010 in the five hospitals where each unit had more than 20 admissions of ELBW infants in 2010; and the median hospital cost for a single hospital stay in ELBW infants was US$8,613 (IQR 8,153–9,216), which was 3.0 times (IQR 2.0–3.2) the average per-capita disposable income, or 63 times (IQR 40.3–72.1) the average per-capita health expenditure of local urban residents in 2011. Our national database provides baseline data on the status of advanced neonatal medicine in China, gathering valuable information for quality improvement, decision making, longitudinal studies and horizontal comparisons.

Acromyrmex Mayr (Hymenoptera: Formicidae: Myrmicinae): patrones de distribución de las especies en la provincia de Buenos Aires, Argentina

The Attini, mainly the genera Atta Fabricius and Acromyrmex Mayr, are called leaf-cutting ants. Acromyrmex has scarce records referring to the geographical distribution of its species in Buenos Aires province. The objective of the present work was to gather existing information, to update these data with our own investigation, and to apply different criteria to establish relations with the use of the land. Of the total records for the province, 87 localities of 56 provincial districts were counted. To perform a hierarchical classification of similarities in the distribution patterns of the species, binary data matrices were constructed, analyzed by the weighted average method, calculating squared euclidean distances. The cophenetic indexes obtained were 0.883 for the geographical subregions, 0.943 for the municipal conglomerates and 0.877 for the agricultural areas. Eleven species of ants of the genus Acromyrmex are present in the province of Buenos Aires: A. ambiguus, A. fracticornis, A. heyeri, A. hispidus, A. hystrix, A. landolti, A. lobicornis, A. lundii, A. rugosus, A. silvestrii and A. striatus . The genus Acromyrmex is characterized by nesting in the soil, whereby anthropic practices for productive, industrial and urban purposes directly affect its pattern of occurrence.

Bookselling at Northwest Russia in the XIX - early XX centuries (on materials of Saint-Petersburg Province)

The article traces the geographical distribution and bookselling establishments in Saint-Petersburg Province (now Leningrad region) based on unpublished sources. The research identifies factors of St. Petersburg cultural and economic effect on the surrounding areas culture, summer residents’ contribution to the provincial districts development. In the study the following methods are used: content analysis, a technique of analogy, a bibliographic alapproach; main cities - bookselling centres in the region are appointed: Kronshtadt, Narva, Gatchina, Tsarskoe Selo.

ПРИМЕРИ МИГРАЦИЈА СРПСКОГ НАРОДА У УГАРСКЕ ПРОВИНЦИЈАЛНЕ ОБЛАСТИ 1699-1737.

Миграције српског народа у провинцијалне делове Угарске од Карловачког мира до аустро-турског рата 1737-1739. су биле много скромнијег карактера него Сеоба 1690. године. У оквиру извора и литературе смо се трудили да обухватимо појединачне примере и покажемо да су се осим породица, од којих су неке оставиле дубок траг у српској историји и култури (Руварци), насељавало и свештенство, не само из Србије, која је једном време (1718-1739) била под Аустријом. Такође су се досељавали трговци и занатлије који су својим присуством ојачали српску средину и етнички простор у Угарској и допринели коначном стварању и израстању српске грађанске класе у Монархији. Поновни већи талас насељавања српског народа на целокупну територију Угарске је уследио са избијањем новог аустро-турског рата 1737-1739. године, када су под патријархом Арсенијем IV Шакабентом, Срби поново били принуђени да напуштају своја огњишта.

Measuring willingness-to-pay for water and sanitation by people living with HIV and AIDs in South Africa

The ill-provision of water and sanitation services poses the greatest risk to people living with HIV and AIDS in South Africa – a majority of whom reside in slum settlements. People living with HIV and AIDS (PLWHA) die after succumbing to opportunistic infections, especially water-borne diseases (e.g., diarrhoea, cholera). This study was based on 485 individuals with HIV and AIDs drawn from three types of settlements (rural, peri-urban and urban slums) and sampled from three selected provincial districts of Khayelitsha (Western Cape), Ukhahlamba (Eastern Cape) and Groblersdal (Limpopo). The results show PLWHA having higher willingness-to-pay (WTP) for sanitation at ZAR448.40/month compared to water (ZAR428.60). Those living in urban slum settlements show the highest WTP for sanitation (ZAR552.70), followed by the ones in rural areas (ZAR500.24). The results underscore important implications: PLWHA face greater sanitation challenges relative to water; those in slum settlements endure the worst sanitation insecurity compared to counterparts living in other settlement types; higher WTP for sanitation implies that PLWHA will derive greater benefits from improvements in sanitation services relative to water. To conclude, it is imperative for municipal authorities to prioritize the provision of sanitation facilities to PLWHA especially in urban slums as part of the ‘pro-poor service delivery’ campaigns.

OTONOMI DAERAH DALAM PERSEPEKTIF PEMBAGIAN URUSAN PEMERINTAH-PEMERINTAH DAERAH DAN KEUANGAN DAERAH

Framework of the Unitary Republic of Indonesia of the concepts embodied in the provisions of Article 18 paragraph (1) of the Constitution of the Republic of Indonesia in 1945, the Republic of Indonesia is divided into provincial regions and districts are divided into, each province, district government gets, the regulated by law. Local authorities at provincial and district levels have different strengths according to the level. With patterns and delegation of authority given to the attributes of the local government is subject to the provisions of Law No. 32 of 2004 on local governments, to organize and manage themselves well with the pattern of decentralization of government policy. In carrying out regional autonomy, which is assisted by the head unit area of each region as part of the elements to run local autonomy. Financial management should be based on the concept of accountability and transparency to the public. Keywords: Local Government and Affairs Division of the Central Government and Local Government