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Çevreye Duyarlı Bütçeleme Sistemi: Växjö Örneği

Yıl 2017, Cilt: 3 Sayı: 3, 269 - 289, 01.11.2017

Öz

İsveç Växjö belediyesi, çevre ile ilgili iddialı girişimlerde bulunan belediyeler arasında yer almaktadır. Doğal ve çevresel kaynakların etkili ve verimli bir şekilde yönetilebilmek için çevreye duyarlı bütçelemeyi başarılı bir şekilde uygulamakta ve bu sistem temelinde çevreye yönelik çalışmalarına devam etmektedir. Växjö çevreye duyarlı bütçeleme sistemini uygulamaya koyan ilk yerel yönetimlerden biri olmasından dolayı önem arz etmektedir. Çalışmada, öncelikle yerel çevre yönetimi kavramı ele alınmakta ve genel olarak çevreye duyarlı bütçeleme sisteminden bahsedilmektedir. Sonrasında ise çevreye duyarlı bütçeleme sisteminin Växjö’ deki tarihi gelişimi ve işleyişi ayrıntılı bir şekilde anlatılmakta ve sistemin değerlendirilmesine yer verilmektedir.

Kaynakça

  • Al-Najjar, Nasik and Bengt, Hultman (2009), “Assessment of possibilities of exchange and transfer of experiences”, Water Management and Technology in Swedish Municipalities, An International Perspective On Environmental and Water Resources Conference, http://www.divaportal.org/smash/record.jsf?pid=diva2%3A299902&dswid=-3171 , 7 Mayıs 2014. Conference Paper
  • Årsredovisning Växjö Kommun (2004), http://www.vaxjo.se/upload/www.vaxjo.se/Blanketter/Blankett%20- %20Kommunledningsf%C3%B6rvaltningen/%C3%85rsredovisning_20004.pdf , 5 Ocak2014.
  • Årsredovisning Växjö Kommun (2005), http://www.vaxjo.se/upload/www.vaxjo.se/Blanketter/Blankett%20%20Kommunled ningsf%C3%B6rvaltningen/%C3%85rsredovisning_2005.pdf , 5 Ocak 2014.
  • Årsredovisning Växjö Kommun (2006), http://www.vaxjo.se/upload/www.vaxjo.se/Blanketter/Blankett%20- %20Kommunledningsf%C3%B6rvaltningen/%C3%85rsredovisning_2006.pdf , 5 Ocak 2014.
  • Årsredovisning Växjö Kommun http://www.vaxjo.se/upload/www.vaxjo.se/Kommunledningsf%C3%B6rvaltningen/ Ekonomikontoret/%C3%85rsrapporter%20%C3%A4ldre/%C3%85rsredovisning_201 0%20slutgiltig.pdf , 5 Ocak 2014.
  • Årsredovisning Växjö Kommun (2011), http://www.vaxjo.se/upload/www.vaxjo.se/Kommunledningsf%C3%B6rvaltningen/ Ekonomikontoret/%C3%85rsrapporter%202011/%C3%A5rsredovisning2011_webb% 20slutgiltig.pdf , 5 Ocak 2014.
  • Årsredovisning Växjö Kommun (2012), http://www.vaxjo.se/upload/www.vaxjo.se/Kommunledningsf%C3%B6rvaltningen/ Ekonomikontoret/%C3%85rsredovisning2012_webb.pdf , 5 Ocak 2014.
  • Årsredovisning Växjö Kommun (2013), http://www.vaxjo.se/upload/www.vaxjo.se/Blanketter/Blankett%20%20Kommunled ningsf%C3%B6rvaltningen/%C3%85rsredovisning_2014.pdf , 5 Ocak 2014.
  • Årsredovisning Växjö Kommun (2014), http://www.vaxjo.se/upload/www.vaxjo.se/Kommunled ningsf%C3%B6rvaltningen/Ekonomikontoret/%C3%85rsredovisning_slutkorr.pdf, 5 Aralık 2014. Budget för Växjö Kommun (2010), http://www.vaxjo.se/upload/www.vaxjo.se/Kommunledningsf%C3%B6rvaltningen/ Ekonomikontoret/Budget_2010.ny.pdf , 10 Haziran 2014. Budget för Växjö Kommun (2011), http://www.vaxjo.se/upload/www.vaxjo.se/Kommunledningsf%C3%B6rvaltningen/ Ekonomikontoret/Budget2011_webb.pdf , 10 Haziran 2014.
  • Budget för Växjö Kommun (2012), http://www.vaxjo.se/upload/www.vaxjo.se/Kommunled ningsf%C3%B6rvaltningen/Ekonomikontoret/V%C3%B6Kommun_Budget_2012.pdf , 10 Haziran 2014. Budget för Växjö Kommun (2013), http://www.vaxjo.se/upload/www.vaxjo.se/Kommunledningsf%C3%B6rvaltningen/ Ekonomikontoret/VoKommun_Budget_2013_[1].pdf , 10 Haziran 2014.
  • Budget för Växjö Kommun (2014), http://docplayer.se/1640181-Budget-for-vaxjokommun- med-verksamhetsplan-for-2014-2015.html , 10 Aralık 2014. Budget för Växjö Kommun (2015), http://www.vaxjo.se/upload/www.vaxjo.se/Kommunledningsf%C3%B6rvaltningen/ Ekonomikontoret/Vo%CC%88kommun_Budget_2015.pdf , 10 Kasım 2015.
  • Burzacchini, Andrea and Erdmenger, Christoph (1999), “The Environmental Management System ecoBudget - A model of environmental budgeting”, Local loops How environmental management cycles contribute to local sustainability, Editörs: Christoph, Erdmenger; A. Burzacchini and R. Levett, European Commıssıon, Freiburg.
  • Demir, F. Y. (1995), Çevre Yönetiminin Temel Araçları, İmge Kitabevi, İstanbul.
  • EcoBudget Ratification Report (2003), Budget Balance Booklet, Director of Planning & Environmental Services, Lewes District Council.
  • Environmental Programme (2006), City of Växjö, www.vaxjo.se/english , 19 Mart 2014.
  • Environmental Programme (2010), City of Växjö, Approved 18-05-2006, revised 20-04-2010, Strategic Planning, www.vaxjo.se/english , 19 Mart 2014. Environmental Programme (2014), http://www.vaxjo.se/upload/www.vaxjo.se/Kommunledningsf%C3%B6rvaltningen/ Planeringskontoret/Milj%C3%B6dokument%20och%20broschyrer/MILJ%C3%96/M iljoprogrammet_eng_webb.pdf , 25 Temmuz 2014. City of Växjö
  • European Circular (2003), Newsletter for ICLEI Members, Partners and Friends, Issue 18, http://www.iclei-europe.org/fileadmin/templates/iclei europe/files/content/ICLEI _IS/Circular/EC_18.pdf , 1 Kasım 2013.
  • Hajdari, Valmira (2012), A Sustainable City of Växjö: A Study In Policy-Making, Lund University, Department of Political Science.
  • http://www.vaxjo.se , 3 Kasım 2015.
  • http://www.vaxjo.se/-/Invanare/English/Engelska--English1/Sustainabledevelopment/ Environmental-programme/, 14 Mayıs 2014.
  • ICLEI (2004), The Ecobudget GUİDE: Methods and Procedures of an Environmental Management System for Local Authorities, Step By Step To Local Envıronmental Budgetıng, Copyright: © Växjö Kommun, Växjö, Sweden.
  • ICLEI (2007), Ecobudget® – Integrated Environmental And Financial Resource Management for an Ambitious Municipality, Municipality of Växjö, Sweden, Case Study:102.
  • Israelsson, Torun (2005), Environmental Budgeting: spending within natural Limits, Växjö Kommun, s. 1-25.
  • Israelsson, Torun and Hermansson, Terese (2003), “ecoBUDGET - a new Environmental Management System for Växjö”, Environmental Management Systems, Editor: Risto Veivo, Baltic Cities, Environmental Bulletin No: 1.
  • Karlsson, Anna, Managing sustainability: an Organizational Plan for City of Växjö, Integrated http://www.urbanworkstoolkit.eu/en/documents/Managing_sustainability_plan_Va xjo.pdf , p. 1-18, 7 Haziran 2014. Management in Baltic Cities
  • Keleş, R. ve Hamamcı, C. (1997), Çevrebilim, 4. Baskı, İmge Kitabevi, Ankara.
  • Keleş, R. ve Hamamcı, C. (2005), Çevre Politikası, 5. Baskı, İmge Yayınları, Ankara.
  • Kılıçer, Erkan (2016), “Çevreye Duyarlı Bütçeleme”, Electronic Journal of Vocational Colleges, Cilt:6, Sayı:2, s.37-53, Ekim 2016.
  • Kılıçer, Erkan (2017), “Çevreye Duyarlı Bütçeleme Sistemi: Bologna Örneği”, İktisat Fakültesi Mecmuası, Cilt: 67, 2017/1 s. 117-139.
  • Öztaş, Cemal ve Zengin, Eyüp (2008),“Yerel Yönetimler ve Çevre,” İstanbul Üniversitesi, İktisat Fakültesi, Sosyal Siyaset Konferansları, 54. Kitap, İstanbul, s. 181-200.
  • Realising Dreams Consortium (2013), Managing Environment and Poverty in Asian Cities: An http://dreams.ecobudget.org/fileadmin/dreams/files/dreams_pdms publications/LF ecoBudget_webversion.pdf , 17 Şubat 2014. Guidance
  • Sarvan, Eric (2006), LIFE in the City: Innovative Solutions for Europe’s Urban Environment, European Commision, s. 1-61.
  • Şengül, Mihriban (1999), “Yerel Düzeyde Çevre Yönetimi ve Belediyeler”, Çağdaş Yerel Yönetimler, Cilt:8, Sayı:3, s. 91 -102.
  • The City of Växjö (2003), The City of Växjö – a successful sustainable energy programme in Sweden, http://www.unep.org/GC/GCSSIX/Documents/Swedish-1A.pdf , 28 Mayıs 2014.
  • The City of Växjö (2010), Fossil Fuel Free Växjö, City of Växjö, Sweden, http://www.vaxjo.se/upload/www.vaxjo.se/Kommunledningsf%C3%B6rvaltningen/ Planeringskontoret/Strategisk%20milj%C3%B6,%20bilder%20mm/Fossil%20Fuel% 20Free%20V%C3%A4xj%C3%B6%20-%20the%20story_2010.pdf , 15 Nisan 2014. Växjö Budget Balance http://europe.ecobudget.org/fileadmin/user_upload/ecoBUDGET/vx_balance.pdf, 27 Nisan 2013. Växjö Master Budget (2003), http://europe.ecobudget.org/fileadmin/user_upload/ecoBUDGET/VX__final_maste r_budget.pdf , 27 Nisan2013.
  • Yılmaz, Abdullah; Bozkurt, Yavuz; Taşkın, Ercan (2005), “Doğal Kaynakların Korunmasında Çevre Yönetiminin Etkinliği”, Dumlupınar Üniversitesi, Sosyal Bilimler Enstitüsü Dergisi, Sayı:13, 2005, s. 15-30.
  • Zimmermann, Kondrad, O., (2003), Ecobudgets A city tool for a green policy-making, Secretary http://www.fmdv.net/fileadmin/user_upload/documents/Economic_and_Financial _Solutions_Series/Ecobudgets_ENG.pdf , 17.02.2015. ICLEI

Environmentally Conscious Budgeting: Växjö Sample

Yıl 2017, Cilt: 3 Sayı: 3, 269 - 289, 01.11.2017

Öz

Växjö of Sweden municipality is one of the municipalities which attempt important initiatives related to environment. It successfully implements environmentally conscious budgeting to manage natural and environmental resources effectively and efficiently, and continues to work on the basis of this system. Växjö is important because it is one of the first local administrations which implement an environmentally conscious budgeting system. In the study, the concept of local environmental environmentally conscious budgeting system is mentioned generally. Subsequently, the historical development and process of the environmentally conscious budgeting system in Växjö is explained in detail and the evaluation of the system is evaluated

Kaynakça

  • Al-Najjar, Nasik and Bengt, Hultman (2009), “Assessment of possibilities of exchange and transfer of experiences”, Water Management and Technology in Swedish Municipalities, An International Perspective On Environmental and Water Resources Conference, http://www.divaportal.org/smash/record.jsf?pid=diva2%3A299902&dswid=-3171 , 7 Mayıs 2014. Conference Paper
  • Årsredovisning Växjö Kommun (2004), http://www.vaxjo.se/upload/www.vaxjo.se/Blanketter/Blankett%20- %20Kommunledningsf%C3%B6rvaltningen/%C3%85rsredovisning_20004.pdf , 5 Ocak2014.
  • Årsredovisning Växjö Kommun (2005), http://www.vaxjo.se/upload/www.vaxjo.se/Blanketter/Blankett%20%20Kommunled ningsf%C3%B6rvaltningen/%C3%85rsredovisning_2005.pdf , 5 Ocak 2014.
  • Årsredovisning Växjö Kommun (2006), http://www.vaxjo.se/upload/www.vaxjo.se/Blanketter/Blankett%20- %20Kommunledningsf%C3%B6rvaltningen/%C3%85rsredovisning_2006.pdf , 5 Ocak 2014.
  • Årsredovisning Växjö Kommun http://www.vaxjo.se/upload/www.vaxjo.se/Kommunledningsf%C3%B6rvaltningen/ Ekonomikontoret/%C3%85rsrapporter%20%C3%A4ldre/%C3%85rsredovisning_201 0%20slutgiltig.pdf , 5 Ocak 2014.
  • Årsredovisning Växjö Kommun (2011), http://www.vaxjo.se/upload/www.vaxjo.se/Kommunledningsf%C3%B6rvaltningen/ Ekonomikontoret/%C3%85rsrapporter%202011/%C3%A5rsredovisning2011_webb% 20slutgiltig.pdf , 5 Ocak 2014.
  • Årsredovisning Växjö Kommun (2012), http://www.vaxjo.se/upload/www.vaxjo.se/Kommunledningsf%C3%B6rvaltningen/ Ekonomikontoret/%C3%85rsredovisning2012_webb.pdf , 5 Ocak 2014.
  • Årsredovisning Växjö Kommun (2013), http://www.vaxjo.se/upload/www.vaxjo.se/Blanketter/Blankett%20%20Kommunled ningsf%C3%B6rvaltningen/%C3%85rsredovisning_2014.pdf , 5 Ocak 2014.
  • Årsredovisning Växjö Kommun (2014), http://www.vaxjo.se/upload/www.vaxjo.se/Kommunled ningsf%C3%B6rvaltningen/Ekonomikontoret/%C3%85rsredovisning_slutkorr.pdf, 5 Aralık 2014. Budget för Växjö Kommun (2010), http://www.vaxjo.se/upload/www.vaxjo.se/Kommunledningsf%C3%B6rvaltningen/ Ekonomikontoret/Budget_2010.ny.pdf , 10 Haziran 2014. Budget för Växjö Kommun (2011), http://www.vaxjo.se/upload/www.vaxjo.se/Kommunledningsf%C3%B6rvaltningen/ Ekonomikontoret/Budget2011_webb.pdf , 10 Haziran 2014.
  • Budget för Växjö Kommun (2012), http://www.vaxjo.se/upload/www.vaxjo.se/Kommunled ningsf%C3%B6rvaltningen/Ekonomikontoret/V%C3%B6Kommun_Budget_2012.pdf , 10 Haziran 2014. Budget för Växjö Kommun (2013), http://www.vaxjo.se/upload/www.vaxjo.se/Kommunledningsf%C3%B6rvaltningen/ Ekonomikontoret/VoKommun_Budget_2013_[1].pdf , 10 Haziran 2014.
  • Budget för Växjö Kommun (2014), http://docplayer.se/1640181-Budget-for-vaxjokommun- med-verksamhetsplan-for-2014-2015.html , 10 Aralık 2014. Budget för Växjö Kommun (2015), http://www.vaxjo.se/upload/www.vaxjo.se/Kommunledningsf%C3%B6rvaltningen/ Ekonomikontoret/Vo%CC%88kommun_Budget_2015.pdf , 10 Kasım 2015.
  • Burzacchini, Andrea and Erdmenger, Christoph (1999), “The Environmental Management System ecoBudget - A model of environmental budgeting”, Local loops How environmental management cycles contribute to local sustainability, Editörs: Christoph, Erdmenger; A. Burzacchini and R. Levett, European Commıssıon, Freiburg.
  • Demir, F. Y. (1995), Çevre Yönetiminin Temel Araçları, İmge Kitabevi, İstanbul.
  • EcoBudget Ratification Report (2003), Budget Balance Booklet, Director of Planning & Environmental Services, Lewes District Council.
  • Environmental Programme (2006), City of Växjö, www.vaxjo.se/english , 19 Mart 2014.
  • Environmental Programme (2010), City of Växjö, Approved 18-05-2006, revised 20-04-2010, Strategic Planning, www.vaxjo.se/english , 19 Mart 2014. Environmental Programme (2014), http://www.vaxjo.se/upload/www.vaxjo.se/Kommunledningsf%C3%B6rvaltningen/ Planeringskontoret/Milj%C3%B6dokument%20och%20broschyrer/MILJ%C3%96/M iljoprogrammet_eng_webb.pdf , 25 Temmuz 2014. City of Växjö
  • European Circular (2003), Newsletter for ICLEI Members, Partners and Friends, Issue 18, http://www.iclei-europe.org/fileadmin/templates/iclei europe/files/content/ICLEI _IS/Circular/EC_18.pdf , 1 Kasım 2013.
  • Hajdari, Valmira (2012), A Sustainable City of Växjö: A Study In Policy-Making, Lund University, Department of Political Science.
  • http://www.vaxjo.se , 3 Kasım 2015.
  • http://www.vaxjo.se/-/Invanare/English/Engelska--English1/Sustainabledevelopment/ Environmental-programme/, 14 Mayıs 2014.
  • ICLEI (2004), The Ecobudget GUİDE: Methods and Procedures of an Environmental Management System for Local Authorities, Step By Step To Local Envıronmental Budgetıng, Copyright: © Växjö Kommun, Växjö, Sweden.
  • ICLEI (2007), Ecobudget® – Integrated Environmental And Financial Resource Management for an Ambitious Municipality, Municipality of Växjö, Sweden, Case Study:102.
  • Israelsson, Torun (2005), Environmental Budgeting: spending within natural Limits, Växjö Kommun, s. 1-25.
  • Israelsson, Torun and Hermansson, Terese (2003), “ecoBUDGET - a new Environmental Management System for Växjö”, Environmental Management Systems, Editor: Risto Veivo, Baltic Cities, Environmental Bulletin No: 1.
  • Karlsson, Anna, Managing sustainability: an Organizational Plan for City of Växjö, Integrated http://www.urbanworkstoolkit.eu/en/documents/Managing_sustainability_plan_Va xjo.pdf , p. 1-18, 7 Haziran 2014. Management in Baltic Cities
  • Keleş, R. ve Hamamcı, C. (1997), Çevrebilim, 4. Baskı, İmge Kitabevi, Ankara.
  • Keleş, R. ve Hamamcı, C. (2005), Çevre Politikası, 5. Baskı, İmge Yayınları, Ankara.
  • Kılıçer, Erkan (2016), “Çevreye Duyarlı Bütçeleme”, Electronic Journal of Vocational Colleges, Cilt:6, Sayı:2, s.37-53, Ekim 2016.
  • Kılıçer, Erkan (2017), “Çevreye Duyarlı Bütçeleme Sistemi: Bologna Örneği”, İktisat Fakültesi Mecmuası, Cilt: 67, 2017/1 s. 117-139.
  • Öztaş, Cemal ve Zengin, Eyüp (2008),“Yerel Yönetimler ve Çevre,” İstanbul Üniversitesi, İktisat Fakültesi, Sosyal Siyaset Konferansları, 54. Kitap, İstanbul, s. 181-200.
  • Realising Dreams Consortium (2013), Managing Environment and Poverty in Asian Cities: An http://dreams.ecobudget.org/fileadmin/dreams/files/dreams_pdms publications/LF ecoBudget_webversion.pdf , 17 Şubat 2014. Guidance
  • Sarvan, Eric (2006), LIFE in the City: Innovative Solutions for Europe’s Urban Environment, European Commision, s. 1-61.
  • Şengül, Mihriban (1999), “Yerel Düzeyde Çevre Yönetimi ve Belediyeler”, Çağdaş Yerel Yönetimler, Cilt:8, Sayı:3, s. 91 -102.
  • The City of Växjö (2003), The City of Växjö – a successful sustainable energy programme in Sweden, http://www.unep.org/GC/GCSSIX/Documents/Swedish-1A.pdf , 28 Mayıs 2014.
  • The City of Växjö (2010), Fossil Fuel Free Växjö, City of Växjö, Sweden, http://www.vaxjo.se/upload/www.vaxjo.se/Kommunledningsf%C3%B6rvaltningen/ Planeringskontoret/Strategisk%20milj%C3%B6,%20bilder%20mm/Fossil%20Fuel% 20Free%20V%C3%A4xj%C3%B6%20-%20the%20story_2010.pdf , 15 Nisan 2014. Växjö Budget Balance http://europe.ecobudget.org/fileadmin/user_upload/ecoBUDGET/vx_balance.pdf, 27 Nisan 2013. Växjö Master Budget (2003), http://europe.ecobudget.org/fileadmin/user_upload/ecoBUDGET/VX__final_maste r_budget.pdf , 27 Nisan2013.
  • Yılmaz, Abdullah; Bozkurt, Yavuz; Taşkın, Ercan (2005), “Doğal Kaynakların Korunmasında Çevre Yönetiminin Etkinliği”, Dumlupınar Üniversitesi, Sosyal Bilimler Enstitüsü Dergisi, Sayı:13, 2005, s. 15-30.
  • Zimmermann, Kondrad, O., (2003), Ecobudgets A city tool for a green policy-making, Secretary http://www.fmdv.net/fileadmin/user_upload/documents/Economic_and_Financial _Solutions_Series/Ecobudgets_ENG.pdf , 17.02.2015. ICLEI
Toplam 37 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Research Article
Yazarlar

Erkan Kılıçer Bu kişi benim

Yayımlanma Tarihi 1 Kasım 2017
Yayımlandığı Sayı Yıl 2017 Cilt: 3 Sayı: 3

Kaynak Göster

APA Kılıçer, E. (2017). Çevreye Duyarlı Bütçeleme Sistemi: Växjö Örneği. Maliye Araştırmaları Dergisi, 3(3), 269-289.

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