Supervisors info:
Δρ. Ευθύμιος Λέκκας, Καθηγ. ΕΚΠΑ
Δρ. Νικόλαος Βούλγαρης, Καθηγ. ΕΚΠΑ
Δρ. Χαράλαμπος Κράνης, Καθηγ. ΕΚΠΑ
Summary:
Abstract
The present thesis analyzes, presents and compares the institutional framework of the Kapodistrias Plan (Law 2539/1997) with Kallikratis Plan (Law 3852/2010), in administrative and financial terms.
In particular, Law 2539/97 of the Greek state with the name “Kapodistrias” plan is presented in the first chapter. The basic elements of the plan, the objectives set in terms of the program and the structure of the plan, i.e. the special features on which its creation was based, are analyzed. At the end, there is a brief reference and analysis of the reform made to Law 2539/1997 by integrating “Kapodistrias II” plan.
In the second chapter, the new plan with the name “Kallikratis” is presented. In particular, the administrative structure and the changes that have occurred with the implementation of the new Law regarding the internal structure of municipalities, recruitments, staff, legal entities etc. are presented. Then, the responsibilities of municipalities are briefly presented and finally there is information relating to the financial data of Kallikratis.
In the following third chapter, there is a comparison and evaluation of the two plans on an administrative, technical and financial level. In particular, there is data presented in tables concerning the differences of the two plans regarding their effectiveness in various fields but also the differences regarding financial aspects, like revenue, financing and costs. Finally, there is an assessment between the two plans with the use of S.W.O.T. analysis, based on which the advantages and disadvantages of the two Laws are presented and there is an attempt to present suggestions for the improvement of Kallikratis plan.
In the fourth and last chapter of the present thesis, there is a brief presentation of the Municipality of Katerini before and after the implementation of Kallikratis plan on an administrative, technical and financial level with the use of the economic conditions of the years 2010, 2011 and following. More specifically, the position of the Kapodistrian Municipalities of Katerini, Petra, Pieria, Paralia, Elafina and Korinos is briefly presented and then, the financial conditions of the now united Municipality of Katerini based on Kallikratis plan for the years to come, are presented and analyzed. The analysis performed in this part of the thesis is based on the use of financial management tools and in particular, it is performed with the use of financial ratio (for the years 2010 and 2011) and comparative statements (for the year 2010 and following).
Then, in the conclusion, the results from a relevant survey conducted in the Municipality of Katerini (Kallikratis plan) on a sample of 80 employees and elected officials with the use of the suitable questionnaire are presented.
Finally, in the last part of the thesis, the appendix, the Municipalities, Decentralized Administrations and Regions established based on the new plan are presented in detail.
Keywords:
Kallikratis Plan, Financial Ratio, Municipality of Katerini, Kapodistrias Plan, S.W.O.T. Analysis
