Browsing by Subject "Municipios"
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- PublicationOpen AccessDe una huelga comercial a exigencias sobre autonomía municipal. El lanzamiento de la Liga del Sur desde las páginas del diario "La Capital" de Rosario, Argentina (1909)(Murcia, Universidad de Murcia, Servicio de Publicaciones, 2011) Man, Ronen
- PublicationOpen AccessDetermining factors in modified audit reports : evidence from Portuguese municipalities(Universidad de Murcia, Servicio de Publicaciones, 2022) Pimenta de Jesus, Ana Carolina; Machado de Almeida, Bruno José; Fernandes Gomes Da Silva, Alexandre MiguelFactors influencing audit reports have been widely studied in the private sector, but few studies have sought to assess the reasons for modified reports or qualified opinions in the public sector. The objective of our work is to analyse the determining factors that influence municipalities’ audit reports. For this, we analysed three dimensions: factors related to the characteristics of the municipality, factors related to the characteristics of the auditor, and political factors. Our conclusions demonstrate that financial aspects, excluding debt, do not significantly influence an auditor´s opinion. However, the size of the audit firm and emphasis of matter in the audit report do affect the likelihood of a qualified opinion. Nevertheless, there is no relationship between differing political affiliations of the executive and deliberative bodies and the type of audit report or audit opinion. We found no relationship between a modified report and the studied variables.
- PublicationOpen AccessDivulgación de información sostenible: ¿se adapta a las expectativas de la sociedad?(2013) Frías Aceituno, José Valeriano; Marques, Maria da ConceiÇao; Rodríguez Ariza, LázaroEl objetivo de este trabajo es analizar la coherencia entre los valores de la sociedad, identificados mediante las dimensiones culturales propuestas por Hofstede, y las prácticas divulgativas en materia de responsabilidad social corporativa que los municipios muestran en sus webs. El análisis viene motivado porque en los últimos años se ha asistido a un significativo crecimiento del interés ciudadano en relación con la transparencia de los entes públicos en materia de sostenibilidad. Para conseguir el objetivo propuesto, en el presente trabajo se realiza un análisis del contenido de 25 webs de municipios brasileños, colombianos, mexicanos, portugueses y españoles. La aplicación de diversas técnicas estadísticas y gráficas ha permitido analizar la relación entre las prácticas informativas de estas administraciones públicas y las expectativas de la sociedad. Los resultados han puesto de manifiesto que hay varias diferencias entre países en relación con las divulgaciones de información, todas justificadas por los valores culturales relativos al colectivismo, la feminidad, la tolerancia a la incertidumbre y la distancia de poder.
- PublicationOpen AccessDo progressive governments undertake different debt burdens? Partisan vs. electoral cycles(2011) García-Sánchez, Isabel-María; Prado-Lorenzo, José Manuel; Cuadrado-Ballesteros, BeatrizPublic debt has traditionally been explained mainly by two political factors: a progressive ideology and the electoral cycle. The aim of this paper is to demonstrate how these two factors influence the behavior of Spanish local governments as regards indebtedness, and also how indebtedness is influenced by the interaction of ideology and the electoral cycle. Different dependence models were estimated using panel data methodology based on a sample comprised of Spanish provincial capitals and towns with populations over 50,000, for a total of 148 town councils. The time frame corresponds to the fiscal years 1988 to 2008, inclusive. The results show that in an electoral year all politicians behave opportunistically, giving rise to an important increase in public debt in relation to municipal revenue, although progressive incumbents incur three times more debt than those of the opposite ideology. Moreover, the presence of conservative parties in government has tended to significantly attenuate this behavior in years prior to elections, whereas progressive or left-wing parties have not. It must also be noted that partisan and electoral business cycles have been mitigated since 2002, when the Budgetary Stability Law came into effect, imposing limits on the debt of subnational administrations. The empirical evidence obtained points to the need to perfect internal and external control mechanisms in order to avoid a breakdown in the stability policy and the risk of debt becoming untenable, thus achieving greater budgetary discipline
- PublicationOpen AccessFinancial Transparency in the Web 2.0 Era. An Analysis of the use of Websites and Social Media by Spanish Municipalities(2020) Royo, Sonia; Yetano, Ana; García-Lacalle, JavierThe objective of this paper is to evaluate the role of websites and social media (SM) in increasing local government financial transparency. The research includes 60 Spanish municipalities classified into 4 population levels and combines quantitative and qualitative analyses: a website content examination; an exploration of the use of SM platforms; and an in-depth study of the content published in Facebook and Twitter over a one-year period. Results show that Spanish municipalities still have to make important efforts to increase their levels of financial transparency. Disclosures are mainly focused on budgetary information. The use of Facebook and Twitter by municipalities has become commonplace. However, their use for financial disclosures is underdeveloped. Most of the biggest cities have created open data portals although the disclosure of budgetary and financial datasets is limited. Municipalities have to make important efforts to comply with new demands and requirements for financial transparency. Measures should be taken to enhance transparency, particularly among medium and small municipalities. A definition of clear, structured, understandable and reusable information is needed in order to provide a common disclosure framework for public sector entities
- PublicationOpen AccessLa biblioteca pública: un servicio ligado a un proyecto de ciudad.(Murcia, Universidad de Murcia, Servicio de Publicaciones, 2002) Rodríguez Parada, Concepción; Facultad de Comunicación y DocumentaciónSe expone el cuádruple papel de la biblioteca pública como elemento formador, informador, cultural y de ocio para el conjunto de la ciudadanía en el marco de la política cultural municipal.
- PublicationOpen AccessPresentación de "Los Municipios de la Región de Murcia y su Universidad"(2016-07-25) Urbina, LuisActo de presentación "Los Municipios de la Región de Murcia y su Universidad", celebrado en el hall de la primera planta del rectorado.