@phdthesis{Ruehling2008,
  author    = {R{\"u}hling, Markus},
  title     = {Substitution effect through fiscal transfers?! : incidence of the Peruvian property tax},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-42100},
  school      = {Universit{\"a}t Potsdam},
  year      = {2008},
  abstract  = {Whether the results of fiscal transfers have positive or negative implications depends upon the incentives that transfer systems create for both central and local governments. The complexity and ambiguity of the relationship between fiscal transfers and tax revenues of local governments is one of the main causes why research projects, even in the same country, come to different results. This investigation is seriously questioning the often stated substitution effect based only on an analysis of aggregated data and finally rejects in the qualitative part of this research (using survey techniques) a substitution effect in the majority of the assessed municipalities. While most theories are modeling governments as tax-maximizers (Leviathan) or as being prone to fiscal laziness, this investigation shows that mayors react to a whole set of incentives. Most mayors react rational and rather pragmatically in respect to the incentives and constraints which are established by the particular context of a municipality, the central government and their own personality/identity/interests. While the yield on property tax in Peru is low, there are no signs that increases in transfers have had, on average, a negative impact on their revenue generation. On an individual basis there exist mayors who are revenue maximizers, others who are substituting revenues and others who show apathy. Many engage in property tax. While rural or small municipalities have limited potential, property taxes are the main revenue sources for the Peruvian urban municipalities, rising on average 10\% during the last five years. The property tax in Peru accounts for less than 0.2\% of GDP, which compared to the Latin American average, is extremely low. In 2002, property tax was collecting nationwide about 10\% of the overall budget of local governments. In 2006, the share was closer to 6\% due to windfall transfers. The property tax can enhance accountability at the local level and has important impacts on urban spatial development. It is also important considering that most charges or transfers are earmarked such that property tax yields can cover discretionary finances. The intergovernmental fiscal transfers can be described as a patchwork of political liabilities of the past rather than connected with thorough compensation or service improvement functions. The fiscal base of local governments in Peru remains small for the municipalities and the incentive structure to enhance property tax revenues is far from optimal. The central government and sector institutions, which are in the Peruvian institutional design of the property tax responsible for the enablement environment, can reinforce local tax efforts. In the past the central government permanently changed the rules of the game, giving municipalities reduced predictability of policy choices. There are no relevant signs that a stronger property tax is captured by Peruvian interest groups. Since the central government has responsibility for tax regulation and partly valuation there has been little debate about financial issues on the local political agenda. Most council members are therefore not familiar with tax issues. If the central government did not set the tax rate and valuation then there would probably be a more vigorous public debate and an electorate that was better informed about local politics. Elected mayors (as political and administrative leaders) are not counterbalanced and held in check by an active council and/or by vigorous local political parties. Local politics are concentrated on the mayor, electoral rules, the institutional design and political culture - all of which are not helpful in increasing the degree of influence that citizens and associations have upon collective decision-making at the local level. The many alternations between democracy and autocracy have not been helpful in building strong institutions at the local level. Property tax revenues react slowly and the institutional context matters because an effective tax system as a public good can only be created if actors have long time horizons. The property tax has a substantial revenue potential, however, since municipalities are going through a transfer bonanza, it is especially difficult to make a plea for increasing their own revenue base. Local governments should be the proponents of property tax reform, but they have, in Peru, little policy clout because the municipal associations are dispersed and there exists little relevant information concerning important local policy issues.},
  language  = {en}
}
@misc{Muriu2012,
  type      = {Master Thesis},
  author    = {Muriu, Abraham Rugo},
  title     = {Decentralization, citizen participation and local public service delivery : a study on the nature and influence of citizen participation on decentralized service delivery in Kenya},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-65085},
  school      = {Universit{\"a}t Potsdam},
  year      = {2012},
  abstract  = {Governments at central and sub-national levels are increasingly pursuing participatory mechanisms in a bid to improve governance and service delivery. This has been largely in the context of decentralization reforms in which central governments transfer (share) political, administrative, fiscal and economic powers and functions to sub-national units. Despite the great international support and advocacy for participatory governance where citizen's voice plays a key role in decision making of decentralized service delivery, there is a notable dearth of empirical evidence as to the effect of such participation. This is the question this study sought to answer based on a case study of direct citizen participation in Local Authorities (LAs) in Kenya. This is as formally provided for by the Local Authority Service Delivery Action Plan (LASDAP) framework that was established to ensure citizens play a central role in planning and budgeting, implementation and monitoring of locally identified services towards improving livelihoods and reducing poverty. Influence of participation was assessed in terms of how it affected five key determinants of effective service delivery namely: efficient allocation of resources; equity in service delivery; accountability and reduction of corruption; quality of services; and, cost recovery. It finds that the participation of citizens is minimal and the resulting influence on the decentralized service delivery negligible. It concludes that despite the dismal performance of citizen participation, LASDAP has played a key role towards institutionalizing citizen participation that future structures will build on. It recommends that an effective framework of citizen participation should be one that is not directly linked to politicians; one that is founded on a legal framework and where citizens have a legal recourse opportunity; and, one that obliges LA officials both to implement what citizen's proposals which meet the set criteria as well as to account for their actions in the management of public resources.},
  language  = {en}
}
@incollection{Kuhlmann2016,
  author    = {Kuhlmann, Sabine},
  title     = {Local Government in Germany},
  series = {Comparative Studies on Vertical Administration Reforms in China and Germany (Speyerer Forschungsberichte ; 285)},
  booktitle = {Comparative Studies on Vertical Administration Reforms in China and Germany (Speyerer Forschungsberichte ; 285)},
  editor    = {Wang, Yukai and F{\"a}rber, Gisela},
  publisher = {Deutsches Forschungsinstitut f{\"u}r {\"o}ffentliche Verwaltung},
  address   = {Speyer},
  organization    = {Deutsches Forschungsinstitut f{\"u}r {\"o}ffentliche Verwaltung Speyer},
  isbn      = {978-3-941738-23-2},
  publisher      = {Universit{\"a}t Potsdam},
  pages     = {51 -- 67},
  year      = {2016},
  language  = {en}
}
@phdthesis{Kroll2012,
  author    = {Kroll, Alexander},
  title     = {Why public managers use performance information : concepts, theory, and empirical analysis},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-59795},
  school      = {Universit{\"a}t Potsdam},
  year      = {2012},
  abstract  = {Diese Dissertation untersucht die Verwendung von Performance-Informationen („Kennzahlen") durch F{\"u}hrungskr{\"a}fte in der {\"o}ffentlichen Verwaltung. Unter „Verwendung" wird dabei die zweckorientierte Nutzung der Daten verstanden, um zu steuern, zu lernen und {\"o}ffentliche Leistungen zu verbessern. Die zentrale Frage der Arbeit lautet: Wie k{\"o}nnen Unterschiede bei der Verwendung von Performance-Informationen erkl{\"a}rt werden? Um diese Frage zu beantworten, wird die bereits existierende Literatur strukturiert ausgewertet. Forschungsl{\"u}cken werden aufgezeigt und eigene Ans{\"a}tze vorgestellt, wie diese geschlossen werden k{\"o}nnen. Der erste Teil der Dissertation untersucht den Einfluss von Manager-bezogenen Faktoren auf die Nutzung von Performance-Daten, die bislang in der Forschung noch keine Ber{\"u}cksichtigung gefunden haben. Der zweite Abschnitt testet ein modifiziertes Modell aus der Psychologie, das auf der Annahme basiert, dass die Verwendung von Performance-Informationen ein bewusstes und durchdachtes Verhalten darstellt. Der dritte Teil untersucht, inwieweit sich die Erkl{\"a}rungen f{\"u}r die Nutzung von Performance-Informationen unterscheiden, wenn wir diese nicht nur als Kennzahlen definieren, sondern ebenfalls andere Quellen von „unsystematischem" Feedback ber{\"u}cksichtigen. Die empirischen Ergebnisse der Arbeit basieren auf einer Umfrage aus dem Jahr 2011. Im Rahmen dieses Surveys habe ich die mittleren Manager (Amtsleiter und Fachbereichsleiter) aus acht ausgew{\"a}hlten Bereichen aller kreisfreien St{\"a}dte in Deutschland befragt (n=954). Zur Auswertung der Daten wurden die Verfahren Faktorenanalyse, Multiple Regressionsanalyse und Strukturgleichungsmodellierung eingesetzt. Meine Forschung f{\"o}rderte unter anderem vier Erkenntnisse zu Tage, die durch {\"a}hnliche Befunde der verschiedenen Teile der Dissertation abgesichert sind: 1) Die Verwendung von Performance-Daten kann als bewusstes Verhalten von F{\"u}hrungskr{\"a}ften modelliert werden, das durch deren Einstellung sowie durch die Einstellung ihres sozialen Umfeldes bestimmt wird. 2) H{\"a}ufige Nutzer von Performance-Informationen zeigen {\"u}berraschenderweise keine generelle Pr{\"a}ferenz f{\"u}r das abstrakt-analytische Verarbeiten von Informationen. Stattdessen bevorzugen sie, Informationen durch pers{\"o}nliche Interaktionen aufzunehmen. 3) Manager, die sich fr{\"u}h im Rahmen der Ermittlung von Performance-Informationen engagieren, nutzen diese sp{\"a}ter auch h{\"a}ufiger, um Entscheidungen zu treffen. 4) Performance-Berichte sind nur eine Informationsquelle unter vielen. Verwaltungsmanager pr{\"a}ferieren verbales Feedback von Insidern sowie das Feedback von wichtigen externen Stakeholdern gegen{\"u}ber systematischen Performance-Daten. Die Dissertation erkl{\"a}rt diese Befunde theoretisch und verdeutlicht deren Implikationen f{\"u}r Theorie und Praxis.},
  language  = {en}
}
@book{JannVeit2010,
  author    = {Jann, Werner and Veit, Sylvia},
  title     = {Politicisation of administration or bureaucratisation of politics? : The case of Germany},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-45163},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {2010},
  abstract  = {Der Aufsatz befasst sich mit der Frage, ob sich eine wachsende Politisierung der Ministerialb{\"u}rokratie und eine zunehmende B{\"u}rokratisierung der Politik in einer Hybridisierung der Karriereverl{\"a}ufe von Spitzenbeamten und Exekutivpolitikern auf Bundes- und Landesebene in Deutschland nachweisen l{\"a}sst.},
  language  = {en}
}
@phdthesis{Hermawan2014,
  author    = {Hermawan, Romy},
  title     = {Coordination and civil service reform in Indonesia (1999-2009)},
  publisher = {Center of South South Cooperation Studies, Univ.},
  address   = {Brawijaya},
  isbn      = {978-602-284-061-9},
  pages     = {XVIII, 236 S. : graph. Darst.},
  year      = {2014},
  abstract  = {The background of civil service reform in Indonesia reveals the emergence of the reformation movement in 1998, following the fall of the authoritarian New Order regime. The reformation movement has seen the introduction of reforms in Indonesia's various governmental institutions, including the civil service. The civil service reforms were marked by the revision of Act 8/ 74 with Act 43 of 1999 on Civil Service Administration. The implementation of the civil service reform program, which was carried out by both central and local governments, required cooperation between the actors (in particular, Ministries, agencies and local governments), known as coordination. Currently, the coordination that occurs between actors tends to be rigid and hierarchical. As a result, targets are not efficiently and effectively met. Hierarchical coordination, without a strong public sector infrastructure, tends to have a negative impact on achieving the desired outcomes of the civil service reform program. As an intrinsic part of the New Order regime, hierarchical coordination resulted in inefficiency and lack of efficacy. Despite these inefficiencies, the administration and the political environment have changed significantly as a result of the reform process. Obvious examples of the reforms are changes in recruitment patterns, placement and remuneration policies. However, in the case of Indonesia, it appears that every state institution has its own policy. Thus, it appears that there has not been policy coherence in the civil service reform program, resulting in the lack of a sustainable program. The important thing to examine is how the coordination mechanisms of the civil service reform program in the central government have developed during the reform era in Indonesia The purpose of this study is to analyse the linkages between coordination mechanisms and the actual implementation of civil service reform programs. This is undertaken as a basis for intervention based on the structures and patterns of coordination mechanisms in the implementation of civil service reform programs. The next step is to formulate the development coordination mechanisms, particularly to create structures and patterns of civil service reforms which are more sustainable to the specific characteristics of public sector organisations in Indonesia. The benefits of this research are a stronger understanding of the linkages between the mechanisms of coordination and implementation of civil service reform programs. Through this analysis, the findings can then be applied as a basic consideration in planning a sustainable civil service reform program. In the basis of theoretical issues concerning the linkages between coordination mechanisms and implementation of civil service reform program sustainability, this book explores the type of coordination, which is needed to test the proportional and sustainable concept of the intended civil service reform program in Indonesia. Research conducted through studies, surveys and donors has shown that poor coordination is the major hindrance to the civil service program reform in Indonesia. This research employs a qualitative approach. In this study, the coordination mechanisms and implementations of civil service reform programs are demonstrated by means of case studies of the State Ministry for Administrative Reform, the National Civil Service Agency and the National Public Administration Institute. The coordination mechanisms in these Ministries and agencies were analysed using indicators of effective and efficient coordination. The analysis of the coordination mechanisms shows a tendency towards rigid hierarchical coordination. This raises concerns about fragmentation among departments and agencies at the central government level and calls for integrated civil service reform both at central and local governmental levels. In the context of implementation programs, a hierarchical mechanism of coordination leverages on various aspects, such as the program formulation, implementation flow of the program, the impact of policies, and achievement targets. In particular, there was a shift process of the mainstream civil service reform in the Ministries and agencies which are marked by the emergence of sectoral interest and inefficiencies in the civil service reform program. The primary result of successful civil service reform is increased professionalism in the civil service. The findings on hierarchical mechanisms and the prescriptions which will follow show that the professionalism of Indonesia's civil service is at stake. The implementation of the program through coordination mechanisms in Ministries and agencies is measured in various dimensions: the centre of coordination, integration of coordination, sustainability of coordination and multidimensionality of coordination. The results of this analysis show that coordination mechanisms and the implementation of civil service reform are more successful when they are integration rather than hierarchical mechanisms. For a successful implementation of the reform program, it is crucial to intervene and change the type of coordination at the central government through the integration approach (hierarchy, market, and network). Furthermore, in order to move towards the integration type mechanism of coordination the separation of the administration and politics in the practice of good governance needs to be carried out immediately and simultaneously. Based on this analysis, it can be concluded that the integration type mechanism of coordination is a suitable for Indonesia for a sustainable civil service reform program. Finally, to achieve coherent civil service reforms, national policies developed according to the central government's priorities are indispensable, establishing a coordination mechanism that can be adhered to throughout all reform sectors.},
  language  = {en}
}
@misc{GronauUllrichTeichmann2017,
  author    = {Gronau, Norbert and Ullrich, Andr{\´e} and Teichmann, Malte},
  title     = {Development of the industrial IoT competences in the areas of organization, process, and interaction based on the learning factory concept},
  series = {Procedia manufacturing},
  volume    = {9},
  journal   = {Procedia manufacturing},
  publisher = {Elsevier},
  address   = {Amsterdam},
  issn      = {2351-9789},
  doi       = {10.1016/j.promfg.2017.04.029},
  pages     = {254 -- 261},
  year      = {2017},
  abstract  = {Lately, first implementation approaches of Internet of Things (IoT) technologies penetrate industrial value-adding processes. Within this, the competence requirements for employees are changing. Employees' organization, process, and interaction competences are of crucial importance in this new IoT environment, however, in students and vocational training not sufficiently considered yet. On the other hand, conventional learning factories evolve and transform to digital learning factories. Nevertheless, the integration of IoT technology and its usage for training in digital learning factories has been largely neglected thus far. Existing learning factories do not explicitly and properly consider IoT technology, which leads to deficiencies regarding an appropriate development of employees' Industrial IoT competences. The goal of this contribution is to point out a didactic concept that enables development and training of these new demanded competences by using an IoT laboratory. For this purpose, a design science approach is applied. The result of this contribution is a didactic concept for the development of Industrial IoT competences in an IoT laboratory.},
  language  = {en}
}