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finantsanalüüsimiseks enne ühinemisotsuste tegemist. 13 Marshall, N., Witherby, A., Dollery, B. (1999). Management, Markets and Democracy: Australian Local Government Reform in the 1990s. ­ Local Government Studies, vol 25, no 3, pp 34­57. 14 Katsuyama, B. (2003). Is Municipal Consolidation the Answer? (or ... Is Bigger Always Better?). ­ Municipal Reseach News, pp 1­5. ­ http://www.core2012.net/wp-content/uploads/2012/06/Municipal-Research-Summer- 2003.pdf (18.05.2013). 15 Southwick, L. (2012). Economies of Scale in Local Government: General Government Spending. ­ iBusiness, vol 4, no 3, pp 265­278. 16 http://www.riigikogu.ee/rito/index.php?id=16671