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Search for phrase: "wartość"
Agnieszka Bieda
The article aims to verify the relationship between the value of real estate and urban renewal. The analysis was conducted for undeveloped land properties traded between 2006 and 2014. In that period, a time trend was set for the real estate from the areas covered by the Local Revitalization Programmes and the areas located in their immediate vicinity. The observed trends of the changes were compared with those occurring at the same time throughout Krakow, as well as in the areas specified in the Urban Revitalization Programme for Krakow as potential revitalization complexes, for which no local revitalization programmes were eventually prepared. In addition, the author analyzed how transaction prices were distributed in space over the specific years. The obtained land value maps were compared with the records of the documents which formed the basis for the urban renewal of Krakow.
Kamil Maciuk, Paweł Biskup
In the study, the impact of tramline construction on changes of apartment prices was investigated. The object of study was Podgórze, i.e. district XIII of Kraków, where a tramline towards Mały Płaszów was built in 2010. The authors used the base of transaction prices from 2008-2013 for apartments located within 500 m of the newly built tramline. Statistical analysis using the multiple regression model showed a 91% coefficient of price determination by the adopted attributes. It was shown that the „communication/transport” attribute explains 27.8% of property values, which gives the average real estate price increase by over PLN 600 per sq. m calculated per unit price after the construction of the new tramline.
Krzysztof Kluza, Ryta Dziemianowicz

As a consequence of the global financial crisis which began in 2008, the amount of debt of the local government sector in OECD countries has remarkably increased. In Poland, the debt of local governments has started to fall gradually after reaching its peak in nominal terms in 2014. In this article, we examine how the ability of local governments to repay their debts changed over the 2007-2016 period. The analysis reveals that, despite their considerable nominal indebtedness, local governments had already returned to a strong debt repayment capacity at the end of 2016, observed formerly at the end of 2009. However, at the end of 2016, one in eight local governments had become overindebted in terms of their repayment capacity, despite the rigorous statutory debt limits imposed in Poland. The most worrying situation is in towns with county rights: in 33% of these entities, the debt repayment period is estimated at longer than 15 years. This category represents 33% of Poland’s population, and therefore it is of a systemic importance.

Agnieszka Stanowicka

Modern cities are developing dynamically in search of ever newer concepts of management. One of them, developed in Poland since the 1990s, is the concept of the marketing management of the city, which is based on the marketing mix concept. The city authorities also look for new sources of the competitive advantage (this is how the concept of slow city management was born). At the same time, in addition to competition, there is a desire for cooperation between cities, manifested by the development of the Citt?slow city network. The study identifies the marketing mix instruments of cities which are used by Polish cities after they joined the Citt?slow network. The method employed was a questionnaire survey, which was sent to 26 Polish Citt?slow member cities in 2017. It was observed that the greatest changes occur in the product strategies under which cities are obliged to develop these urban sub-products that are necessary for the city to function in accordance with the slow city philosophy. As part of promotional efforts, PR activities should be emphasised, whose aim is to create the image of a slow city. The “hospitality” of the city and openness to contacts with the external environment has also increased.

Sabina Baraniewicz-Kotasińska, Donata Adler

The paper discusses the subject of intersectoral cooperation in sustainable development projects in order to identify social value created by the cooperating partners. There were several questions posed to find out what kind of social value is created in sustainable development projects undertaken by stakeholders from different sectors, and what is the role of such intersectoral cooperation in the process of creating social value. The empirical part of the work presents case studies from selected projects. As the results demonstrate, the use of mutual potentials allows for a more effective creation and use of value by a wider circle of stakeholders. A higher quality of services is achieved and, what is more, a wider range of social value is created. Social value in the local cooperation model is universal in terms of implementation, creation and use for various crosssectoral sustainable development projects.

Michał Dudek

The paper analyses the changes in the scale of the rural economic activity and identifies their selected determinants. The socio-demographic characteristics of the labour resources and the economic differences between rural regions in Poland were analysed as reasons for the dissimilar levels of rural employment. Analyses have demonstrated that, in 2010–2016, rural economic activity measured by the employment rate increased from 50% to 53%, primarily as a result of the impact of cyclical determinants, reflected in the increase in the number of the employed being higher than the number of inactive persons, with a reduced scale of unemployment overall. The studies indicated similar values of the employment rate for urban and rural areas, while the differences in its level within the selected social categories were much more visible for rural populations. This reflected a persistence of territorial disparities in labour markets as well as a trend towards their convergence. The level of territorial differences in the rural employment in Poland was moderate and should be linked with regional economic characteristics. In this context, the allocation of rural labour supply could be attributed to the impact of cities and their functional areas and to the progress in economic diversification of villages located in a particular region. The discussion section of the paper outlines the institutional opportunities and barriers increasing rural economic activity. The presented conclusions were based on the Central Statistical Office data (mainly the Labour Force Survey and the Local Data Bank) and statistical and comparative analysis methods.

Agnieszka Sobol, Monika Krakowiak-Drzewiecka

Investment policy is a driving force in the transformation of cities. It plays a significant role both in terms of daily living conditions and in the long-term consequences of decisions that are taken. The residents’ opinions about the investment policy should be accorded a special value. The aim of this paper is to analyse and estimate the scale of empowerment of the investment policy of all 71 cities of the Śląskie Voivodeship. Three models of residents’ participation are used in the paper: symmetric, consultative and asymmetric. The questionnaire survey and desk research form the basis for assigning cities to the proposed models. The analysis reveals that the mechanism of empowerment is becoming more and more important for Silesian local governments, although residents’ involvement in urban investment policies is still far from satisfactory.

Marek Hendel
The article is discusses the new concept of harmony limit as an instrument for strategic management of tourism development in tourism destinations. In the author’s opinion, that concept can be used as a basic instrument in creating tourism development strategies, which would help to start or continue the process of developing sustainable tourism. Furthermore, the concept is based on three interdependent elements: pillars of sustainability, multi-stakeholder responsibility and the sphere of needs. The author draws attention to the problems associated with the new concept and offers certain solutions, thereby demonstrating its application value.
Janina Kotlińska
Self-government-owned properties, and especially local ones, are primarily owned by urban and urban-rural communities. Many of them constitute municipal real estate resources and serve the collective needs of both members of the local community and visiting outsiders. These properties need constant budget expenditures (both current and asset-related). Some of them generate income that is a small percentage of total municipal budget revenues. However, the income from their sale can be much higher if the local authority decide to sell it and someone wants to buy it. The interests of both sides do not meet often enough. Not all municipal properties are for sale, and those that are do not always meet buyers’ needs. Very often the value of a property is different in the owner’s and the potential buyer’s opinion. The purpose of the study is to answer the following questions: 1) Do municipal properties have market value and does their sale price reflect their value?, 2) What are the determinants of municipal property price and for what reasons do local authorities decide to sell them?, 3) Are all municipal properties equally attractive to buyers?, 4) What revenues has the sale of municipal real estate generated for municipal budgets in the recent years?
Phil Cooke
This paper proposes an analysis of the manner in which knowledge value chains derive specific but differentiated advantage from distinctive categories of knowledge over geographical space and time. It explores the problematic juxtaposition of tacit and codified knowledge transfer as a simple matter of conversations among binary actors, proposing the concept of "complicit` knowledge as a necessary category capturing the multitude of intermediary agents involved in actual knowledge translation to move from the implicit raw state to the explicit innovation representing new knowledge capable of attracting market demand.
Danuta Kochanowska, Mieczysław Kochanowski
Agata Miazga, Iwona Sagan
The main purpose of this article is the analysis of differences in dynamics and directions of development policy between Eastern Poland and the rest of the country. The authors analyze the structure and value of investments supported by EU structural funds in the years 2004–2006. The results obtained allow to identify some regularities characteristic for this region, namely high territorial and capital dispersion of the investments and a lower general financial value of all EU-supported projects. The tendencies may have a negative impact on the expected results of the cohesion policy. There is no significant qualitative change in development policy in Easter Poland. Most of the investment projects entrench the existing socio-economic structures.
Janusz Hryniewicz
Multiculturalism is a kind of social policy that depends on cultural neutrality of the state. Huge communities of immigrants of non-European cultures arose in Western Europe. In response to this phenomenon, European states initiated a multicultural social policy. In effect, many behaviours of immigrants turned out to be at variance with human rights, but consistent with multiculturalism. Great cultural distance between European societies and immigrants caused more serious problems with integration than had been expected. Nowadays, we can observe a contestation, but not abandonment, of the multicultural policy, accompanied by anti-immigrant sentiments. A new social policy ought to facilitate the adaptation of immigrants in economic and politic institutions, and to respect human rights as a key value.
Mariusz E. Sokołowicz

If architectural heritage in cities is recognisable for the masses, it does not raise doubts as to its value. However, if the architecture is controversial, relatively young, or can be associated with a problematic legacy and difficult past, its valuation raises ambiguities. Unconventional valuation methods can help resolve these uncertainties, making it easier for local decision-makers to make sounder decisions. This paper presents a proposal for valuing Warsaw’s modernist WKD Ochota train station, using a combination of cost-benefit analysis and a Delphi panel. The study carried out for the purposes of this article revealed that such architecture, although ambiguous, is treated by the local community as valuable not only in economic terms, but also in social and cultural terms.

Przemysław Ciesiółka, Łukasz Mikuła, Paweł Churski, Bartłomiej Kołsut

The article presents a model of functional-spatial structure in the strategy of supra-local development, which is an attempt to translate the assumptions of the new planning paradigm, referred to in the world literature as strategic spatial planning, into Polish ground. In this regard, the new legal regulations set forth in the Act of July 15, 2020 on amending the Act on the principles of development policy and certain other acts were used, which, due to their high generality, allowed the authors’ approach to their interpretation and implementation. The paper presents the various dimensions of integration of strategic and spatial planning undertaken in the Polish legal system over the years up to the present day. In addition, the role of supra-local development strategies in integrated development planning in Poland is defined, and different types of functional areas are described, which are the starting point for differentiating the scope of the functional-spatial structure model. Then the description of the most important elements of the model was deepened, and other elements of the spatial dimension in the new supra-local development strategies were presented. The added value of integrating the spheres of strategic and spatial planning was pointed out, which is important for improving their effectiveness and efficiency, as well as for increasing public acceptance of the measures taken.

Jeremi T. Królikowski
The question as to whether Warsaw is becoming a Third World city may be regarded as a metaphorical question, which expresses concern about whether the changes being wrought now are moving in the right direction and how the city’s spatial values are adhered to. Shaped as a traditional city, Warsaw lay in ruins in consequence of World War II. Imposed on it was an order of a total character, which, in chosen places, gave rise to forms dominating over the city huge areas which might be described as having a blurring and diluting effect. In the years of transformation, the spatial values leading to the expected balanced development, whose result would be the order of freedom with due regard for the sprit of the place, were not reasserted, and were not incorporated in the public dimension.
Paweł Swianiewicz
For some time local governments and urban politics have been undergoing significant changes related to the change of the traditional welfare state model. These changes have concerned economic, political and management dimensions. While describing these processes numerous authors refer to the notion of New Public Management. This article discusses three theories which have been created to help in interpretation of on-going processes. New Political Culture theory by T.N. Clark stresses value and economic changes and underlines their implications for changes in styles of local politics. Local governance theory developed mostly by Peter John concentrates on shape of local government institutions. Another T.N. Clark’s theory of the “city as an entertainment machine” focuses on evolving mechanisms of local economic development and their impact on policies adopted by urban governments. The paper formulates questions and initial hypothesis about applicability of these concepts to Polish environment.
Ewa Rewers
In this essay the author explores the relation between fragmentation, segregation, and reconstitution of urban order. Although metaphors of cohesiveness are usually applied to the past, and fragmentations to the present, nevertheless the city of fragmentations coexists recently with another image of the city – a nostalgic city of lived body. It will be hard to speak in simple notions of true and false experience here; the difference is in the very idea of Aristotelian “the good life”. Dealing with Edward Soja’s concept of somatography she will argue that in an age of informational technologies, mobility, and consumer culture, such old metaphors like city as a fragmented dead body and city as a lived body are more important than ever. Acts of differentiation, separation, and segregations are based both on urban somatophobia and urban somatophilia. The question to be asked here is what is reconstitution of urban order in the first sense, or revitalisation of city space in the second.
Paweł Kliber, Krzysztof Malaga
In the paper we present two neoclassical growth models of Solow-Swan type: with regional budget deficit and without it. The main aim of the paper is to analyze the convergence of regions in Poland towards their stable steady-states and to check the speed of this convergence. We use the method of calibration of parameters in models and numerical methods for calculating capital and output per worker in stable steady-states. The computations were made for the new administration division of Poland. On the base of empirical results we make conclusions about future distribution of wealth among regions and about potential possibilities of growth in regions. We also try to answer the question if in the future there will be convergence or divergence of welfare among regions of Poland.
Mateusz Cudo

The aim of the article is to determine the level of urbanness as regards the physiognomy of those settlements which, since 1990, the beginning of systemic transformation, have obtained the status of towns for the first time. The qualitative features of built-up areas were defined using the indicator showing the share of farm buildings, and height using the indicator showing the number of dwellings per residential building. In this way, a group of new towns with a typical rural physiognom existing in Poland (Glinojeck, Radłów, Świątniki Górne) was obtained, and settlements centres with unfavourable synthetic index values in the Zachodniopomorskie Voivodship (Gościno, Stepnica) were specified. Their example demonstrates the imperfection of the requirements and suggests that the procedure for granting urban status should to a greater extent take into account the physiognomy of potential towns and verify that aspect of urbanness.

Jerzy Janecki
The work described here has sought to investigate differences between the statistical features of large (annual) datasets of laboratory results from 23 regions of Poland. Collections of results for total protein, haemoglobin, cholesterol and glucose levels were analyzed. An original computer method called JEG, devised at the Institute of Biocybernetics and Biomedical Engineering of the Polish Academy of Sciences was used. Differences in mean values ranged from –2.81 to 2.01 standard deviations from the mean value for all results. The dependence of results on the sex and age classes differed greatly in the two extreme regions. In the comprehensive valuation of regions, the north-west region stood out in a positive sense, while the Wielkopolska region fared surprisingly poorly, and Upper Silesia and the north-east were also far from ideal. This situation in the Malopolska region looked extremely serious. The usefulness of the method was demonstrated by the research carried out, so it would seem advisable for the investigation to be continued with, in order that the picture for the country as a whole might be made complete.
Włodzimierz Durka, Ryszard Czyszkiewicz
Researchers do not study territorial origins of students very often. However, it is a very important determinant of connections between universities and their social surroundings. A regional character of a university may be an essential value for local communities, who need well-educated employees capable of working in local administration, economy, education, social care, security, culture, research etc. In the article, territorial and social origins of the Szczecin University students were analysed and it was proved that several regional ranges of recruitment existed. A range is determined by distances between students’ houses and the university, although evidences of local loyalty can be also seen.
Maciej Smętkowski
The paper analyzes the sources of economic growth in the regions of Central and Eastern European countries (CEEC) using a multi-dimensional approach that takes into account: a) disaggregation of the economic structure; b) the international and national contexts of regional development processes; and c) the main types of regions. The results corroborate the validity of such an approach, showing the interrelationships between the development dynamics of individual regions and the structural changes that are difficult or impossible to identify using an analysis of aggregated values. In particular, the analyses conducted as part of the study help identify the key constituents of metropolization processes taking place in the regions of major city centres, the progress of reindustrialisation processes occurring in transitional regions, and the mechanisms underpinning development of peripheral regions. Based on these differences, the author formulates some general recommendations for policies implemented in these types of regions.
Robert Pater, Rusłan Harasym, Tomasz Skica
A measure of economic development for regions is proposed in the form of a multicomponent index. This measure is composed of the following aspects: technology, infrastructure, human capital and social capital and defied by an array of indicators. Such a measure has significant advantages over the most commonly used indicator of GDP per capita. The statistical data based on which it is built are freely available and with a much shorter time lag than GDP at the regional level. This indicator makes it possible to depict economic factors behind long-run economic growth as well as to include less measurable factors such as social change, environmental degradation, etc. On the one hand, the proposed indicator comprises symptoms of the quality of life, and on the other hand, it includes factors which are essential for long-run economic growth and productivity. The authors show usefulness of such an indicator for policy formulation, which is rarely pointed out in the case of other indexes and is especially important at a time when long-run economic growth, and also development, in high-developed countries is endangered. The authors also discuss some general aspects of constructing indexes of economic development for regions, e.g., the often omitted problem of inclusion of cyclical indicators in the indexes of development. Empirical analysis of the proposed indicator is made for the NUTS-2 regions of Poland for the years 2009–2011.
Mikołaj Herbst
The goal of this article was to estimate the regional rates of return of investment in higher education as well as potential benefits of migration of educated people between Polish regions. The results show that the benefits of higher education in Poland are higher for women than for men. Also, wage benefits of education grow with age and work experience, but they are characterized by decreasing marginal value. Internal returns of investment in education, calculated for every region assuming no migration of workers, are weakly correlated with the expected salaries of university graduates. In turn, the returns of interregional migration for people with higher education indicate that the most attractive destination in Mazowieckie, and the least attractive – Podlaskie. A particularly strong motivation for migration is faced by educated women of Podlasie. The research demonstrated also that in some regions (Lodzkie, Lubuskie), the expected earnings of graduates are largely influenced by the opportunity to work in neighbouring regions, offering more attractive salaries.
Tomasz Kościelski, Krzysztof Malaga
The aim of the article is to answer the question about the effects of Poland’s accession to the European Union from the point of view of regional inequalities in Poland. We present a neoclassical model of exogenous growth with the balance of European Union’s resources allocated to the cohesion and convergence policy implementation. The model is a generalization of the standard growth model of Solow and Swan. in the paper, we describe the methods of establishing the values of the model variables in a steady state. We perform a retrospective analysis of regional inequalities in Poland for the period 2004–2006 and a prospective analysis based on the models of growth of the Polish economy and the regional economies of voivodships. We draw conclusions about the first effects of the cohesion and convergence programme in Poland and the postulates for the principles of construction of new regional growth models as instruments of description and analysis of convergence and regional inequalities.
Tomasz Kwiatkowski
The article discusses the extent to which the national (Polish) cluster-based policy reflects scientifically-based industrial cluster identification methods as well as policy selection criteria. The framework of the current Polish cluster-based policy is discussed, followed by the presentation of eight well-grounded cluster identification methods. A four-level qualitative scale was used to determine the degree of compliance of 17 selection criteria with the identification methods. Only insignificant links were found in such criteria as “critical mass” (the number of the cluster members and the cluster structure), “concentration” (the number of the entities acting within some distance from their coordinator) and “economic cluster’s potential” (employment rate and sales values).
Maciej Frykowski
Changes caused by transformation of political system such as comeback of ground rental and other market factors caused some changes in socio-spatial structure in Eastern Europe cities. One of them was segregation, which means increase of differences between social status of dwellers of particulars zones and quarters. These changes occur mostly in Eastern European greatest cities. Meanwhile socio-spatial structure of industrial "dependent cities" is less crystallized. Changes in these cities are still in initial phase. In four concentric spatial zones of the city social status of dwellers is similar. Meanwhile at the level of settlements there is clear, although weak statistical connection, which reveals some degree of socio-spatial differentiation. Social status of dwellers in eastern part of the city, especially in the Widzew quarter is higher, than in the other parts of Lodz. But in general differences of social status of particular spatial units are small, what corroborates basic hypothesis about weak differentiation of socio-spatial structure of lodz. It means, that processes of segregation and polarization are at the very beginning phase. For now, its negative consequences of globalization which occur in Western metropolises such as ethnic ghettos and “dualization" of city are no threat for lodz, but, on the other hand, this result reveals small dynamics of development of the city. There are some negative effects of transformation process, such as decrease of social status of dwellers of standard housing units. On the other hand, there is no concentration of the poorest people in particular parts of the city, and existing enclaves of poverty are the margin of urban space; however, this margin is growing. Also people of the highest status don`t live in particular parts of the city and there are very few settlements of the very high standard. There are some enclaves of such houses, which don`t cause the clear increase of standard in broader units. Trend of increase of social status of dwellers in the Eastern parts of lodz may be the response to the expectations for very far future perspectives of common Warsaw lodz metropolis. Basic hypothesis, verified during the research, claimed, that socio-spatial structure of lodz is differentiated in small degree. Survey was run at the turn of 2001 and 2002 on the sample of 797 dwellers. Method of selection caused, that demographic structure of sample in particular zones, quarters and smaller settlements was the same, as in population. We analyzed three attributive variables: character of employment, level of education and financial standard, measured with number and quality if durables. These variables were the basis for indicator of social status.
Dagmara Kociuba, Małgorzata Bielecka

The aim of the study is to examine the impact of the amendment to the Municipal Self-Government Act (hereinafter: MSGA; Journal of Laws 2018, item 994) on the implementation of participatory budgeting (PB) in 2019 and 2020 in Polish voivodship cities. Using the desk research method, 36 PB regulations and over 3.4 thousand projects were selected for implementation in 10 categories: 1) sports (investment and other), 2) leisure and recreation (investment and other), 3) construction or modernisation of sidewalks, 4) construction or modernisation of streets, 5) pedestrian walkways, 6) parking lots, 7) lighting, 8) city bicycles (bicycle infrastructure), 9) modernisation of buildings, and 10) other (e.g. educational, cultural, training). Detailed studies were carried on the influence of legislative changes on: 1) financial mechanisms; 2) principles and organisation of the budgeting process; 3) generic structure of projects; 4) participatory budgeting model. In order to verify the results obtained, changes in the PB regulations not resulting from the MSGA provisions were additionally analysed. It was shown that the amendment to the Act had a significant impact on the implementation of PB in all the analysed cities. The changes mainly concerned the financial and formal-organisational aspects of participatory budgeting process. The most crucial ones include: increase in the size of the overall subsidies (in 15 cities), modification of the distribution of the financial means (9), introduction of letters of support at the stage of project submission (7) and appeal procedure (9). Among the “non-statutory” activities, the abolition of age limits in the remaining 7 cities should be mentioned. These activities brought positive effects on the increase in turnout (15), the number of projects selected for implementation (12) and their average value (13). On the other hand, the changes in MSGA did not affect the generic structure of the projects (in both years, in 10 cities the category “leisure and recreation” prevailed, and 1149 projects from this category were selected for implementation). The final unification of the PB implementation model in Polish voivodship cities has been completed. Finally, three modes of PB implementation according to the new rules were indicated: financial, procedural and combined.

Mariusz E. Sokołowicz
Many goods that are used by urban dwellers are common goods. They are used by many entities at the same time, which generates problems typical of public goods. The goods are, among others, public spaces and properties, urban transport and infrastructure, but also such immaterial elements as shared urban values and attitudes, urban culture and identity. Today’s urban commons are subject to dynamic transformations in the way they are created, supplied, and used. The aim of the paper is to present the notion of urban common goods theoretically, from the perspective of urban economics, as well as to review key methodological challenges which are important from the point of view of potential studies on this phenomenon.
Robert Pyka
The paradigm of analysis of the reality and its management, based on vertical hierarchic structures, cannot be used to characterize situations of resources concentration in the hands of many social actors. Nowadays, the paradigm seems to be less popular. First scientific diagnoses of the described situations seemed to prove their chaotic and ungovernable character, but they were gradually replaced with approaches which allowed to penetrate and govern composed systems. The notion of ‘governance’ (i.e. a multi-layered network process whose participants have different statuses and resources, and which results in a consensus achieved in an interactive play of all partners) has a high heuristic value. France is a perfect illustration of this phenomenon. The process can be observed especially in metropolitan areas that create their own compounded authority systems.
Bolesław Domański

At the end of the XX-th century the concept of development as a synonym of modernization and progress has been heavily criticized. It has been said that such an approach defines the development as a teleological, uniform, linear, normalizing and instrumental process. This critique, known as post-development approach includes various ideologies, e.g. conservative anti-modernism, neo-liberal rejection of state`s interventionism, and cultural relativism. The author claims that the main weaknesses of development concept are due to the unjustified generalizations with respect to the subject, time and space in which the processes are observed. Coping with those weaknesses do not necessarily require taking radical post-modernistic positions, rejecting any valuation of regional patterns of development. Regional studies may treat development as an open process, not necessarily leading to predetermined outcomes, and not always following the paths of the developed regions. There are development paths that are nonlinear processes in which the crucial role is played by the endogenous factors, such as activity of local actors.

Marcin Wiśniewski, Natalia Łukaszewska
The local government plays a huge role in supporting local development. In this paper, the authors present the results of conducted research concerning the impact of selected aspects of financial policy of the local government units on their development on the example of cities affiliated with the Union of Polish Metropolises. Therefore, firstly, they construct a synthetic indicator of local development and use it to assess the relative development of the analyzed cities. Then, they measure the relationship between the level of the cities’ relative development in the years 2007?2012 and the values of major categories of the units’ financial management in those years (per capita), in particular the amount of their debt, total and investment expenses, and expenditures on individual groups of local government tasks.