The radio-over-fibre (ROF) uplink, which combines the merit of optical fibre with that of microwave technology, can supply the high capacity of communication. However, there are two major issues: nonlinear distortion of the optical link and the multipath dispersion of the wireless channel, affecting the performance of the system. We propose an equalizer based on hybrid neural networks. The compensation needs no estimation of the channel. The simulated result shows that the ROF uplink can be adequately compensated and the performance of the equalizer depends on the channel noise
Zibar, Darko; Caballero Jambrina, Antonio; Guerrero Gonzalez, Neil; Schaeffer, Christian; Tafur Monroy, Idelfonso
A digital coherent receiver employing photonic downconversion is presented and experimentally demonstrated for phase-modulated radio-over-fibre optical links. The receiver is capable of operating at frequencies exceeding the bandwidth of electrical analog-to-digital converter by using photonic...... downconversion to translate the high-frequency input RF signal to the operating frequency range of the analog-to-digital converter. First, using linear digital demodulation scheme we measure SFDR of the link at microwave frequency of 5 GHz. Thereafter, successful signal demodulation of 50 Mbit/s binary phase...... shift keying (BPSK) modulated data signal at 5 GHz RF carrier frequency is experimentally demonstrated by using an analog-to-digital converter with only 1 GHz bandwidth. We successfully demonstrate signal demodulation, using the proposed digital coherent receiver with photonic downconversion, after 40...
Caballero Jambrina, Antonio; Zibar, Darko; Tafur Monroy, Idelfonso
Detection of high-speed radio signals is a challenge for next generation radio-over-fibre links, requiring high bandwidth and linearity in the receiver. By using photonic downconversion in a coherent receiver, detection of high bit-rate 16-QAM signals, up to 4 Gbit/s, at a 40 GHz carrier frequency...
Guerrero Gonzalez, Neil; Caballero Jambrina, Antonio; Amaya Fernández, Ferney Orlando;
Highest reported bit rate of 2.5 Gbit/s for optically phase modulated radio-over-fibre link employing coherent detection is demonstrated. Demodulation of 3·2.5 Gbit/s QPSK modulated WDM channels, is achieved after 79km of transmission through deployed fiber....
DWDM technology is developing rapidly. Thin film narrow bandpass filter plays an important role in this field. This article presents some achievements in developing the DWDM narrow bandpass filters and also describes the results achieved by us.
Gol, V. D.; Tsmykal, E. K.
In this paper we consider options of antinoise coding application in DWDM fiber-optic transmission systems, and also we represent comparative analysis of predicting correction, defining by G.975.1 recommendation regarding correction possibility and redundancy.
An innovative computer simulation and modeling tool for metropolitan area optical data communication networks is presented. These models address the unique requirements of Virtual Private Networks for enterprise data centers, which may comprise a mixture of protocols including ESCON, FICON, Fibre Channel, Sysplex protocols (ETR, CLO, ISC); and other links interconnected over dark fiber using Dense Wavelength Division Multiplexing (DWDM). Our models have the capability of designing a network with minimal inputs; to compute optical link budgets; suggest alternative configurations; and also optimize the design based on user-defined performance metrics. The models make use of Time Division Multiplexing (TDM) wherever possible for lower data rate traffics. Simulation results for several configurations are presented and they have been validated by means of experiments conducted on the IBM enterprise network testbed in Poughkeepsie, N.Y.
Mishra, Data S.
The new definition and implementation of new communication network architectures and elements in the present data-centric world are due to dramatic change in technology, explosive growth in bandwidth requirement and de-regulated, privatized and competitive telecommunication market. Network Convergence, Disruptive Technology and Convulsive Market are the basic forces who are pushing the future network towards Packet based Optical Core Network and varieties of Access Network along with integrated NMS. Well-known Moore's law governs the result of progress in silicon processing and accordingly the present capacity of network must be multiplied by 100 times in 10 years. To build a global network which is 100 times powerful than present one by scaling up today's technology can not be a practical solution due to requirement of 100 fold increase in cost, power and size. Today's two network (Low delay, fixed bandwidth, Poisson voice traffic based, circuit-switched PSTN/PLMN and variable delay, variable bandwidth, no-guaranteed QoS based packet switched internet) are converging towards two-layer network (IP and ATM in lower layer; DWDM in network layer). SDH Network which was well drafted before explosive data traffic and was best suitable for Interoperability, Survivability, Reliability and Manageability will be taken over by DWDM Network by 2005 due to 90% of data traffic. This paper describes the way to build the Communication Network (either by migration or by overlay) with an overview of the equipment and technologies required to design the DWDM Network. Service Providers are facing tough challenges for selection of emerging technologies and advances in network standard for bandwidth hungry, valued customers. The reduction of cost of services due to increased competition , explosive growth of internet and 10GbE Ethernet (which is being considered as an end-to-end network solution) have given surprise to many network architects and designers. To provide transparency to
Muñoz-Ortiz Rafael Oswaldo
Full Text Available This paper presents a comparative study of the signal generation techniques for the transport of information in Radio over Fiber (RoF systems by using optical combination techniques. In these systems, the radio frequency carriers are conveyed as optical subcarriers over a link in a point-to-point or point-to-multipoint connectivity paradigm. This study is focused on three different generation techniques: double arm, parallel and serial generation. An analytical model to describe the elements, the configuration and the processes involved in the RoF signal generation is defined for each one of them. Subsequently, a modeling of the obtained electrical field functions allows assessing the quality of the generated signals based on the modulation depth. Results show that while there is a trade-off between the modulation depths of both signals for the double arm and serial configuration, the parallel technique relaxes the establishment of different modulation depths. An optimum configuration that guarantees a good quality for the generated signals is found for each generation technique.
Ortega, Beatriz; Mora, José; Puerto, Gustavo; Capmany, José
This paper presents a novel architecture for DWDM bidirectional access networks providing symmetric dynamic capacity allocation for both downlink and uplink signals. A foldback arrayed waveguide grating incorporating an optical switch enables the experimental demonstration of flexible assignment of multiservice capacity. Different analog and digital services, such as CATV, 10 GHz-tone, 155Mb/s PRBS and UMTS signals have been transmitted in order to successfully test the system performance under different scenarios of total capacity distribution from the Central Station to different Base Stations with two reconfigurable extra channels for each down and upstream direction. PMID:19550967
Kumar, Rupesh; Qin, Hao; Alléaume, Romain
We demonstrate experimentally the feasibility of continuous variable quantum key distribution (CV-QKD) in dense-wavelength-division multiplexing networks (DWDM), where QKD will typically have to coexist with several co-propagating (forward or backward) C-band classical channels whose launch power is around 0 dBm. We have conducted experimental tests of the coexistence of CV-QKD multiplexed with an intense classical channel, for different input powers and different DWDM wavelengths. Over a 25 km fiber, a CV-QKD operated over the 1530.12 nm channel can tolerate the noise arising from up to 11.5 dBm classical channel at 1550.12 nm in the forward direction (9.7 dBm in backward). A positive key rate (0.49 kbits s-1) can be obtained at 75 km with classical channel power of respectively -3 and -9 dBm in forward and backward. Based on these measurements, we have also simulated the excess noise and optimized channel allocation for the integration of CV-QKD in some access networks. We have, for example, shown that CV-QKD could coexist with five pairs of channels (with nominal input powers: 2 dBm forward and 1 dBm backward) over a 25 km WDM-PON network. The obtained results demonstrate the outstanding capacity of CV-QKD to coexist with classical signals of realistic intensity in optical networks.
Pang, Xiaodan; Beltrán, Marta; Sánchez, José;
We propose and experimentally demonstrate an optical wireless DWDM system at 60 GHz with optical incoherent heterodyne up-conversion using an optical frequency comb. Multiple users with wireline and wireless services are simultaneously supported.......We propose and experimentally demonstrate an optical wireless DWDM system at 60 GHz with optical incoherent heterodyne up-conversion using an optical frequency comb. Multiple users with wireline and wireless services are simultaneously supported....
Li, Mi; Chen, Mengji; Zhang, Xuping; Cong, Hengji; Song, Yuejiang; Lu, Yuangang
Dense wavelength division multiplexing (DWDM) has been widely applied in ground optical communication. However, the technology of DWDM is still not mature enough in the space optical communication system. In order to further advance the use of DWDM into space optical communication, the probability density function (PDF) and the bit-error rate (BER) performance of DWDM is investigated in uplink communications under the influence of atmospheric turbulence, consisting of intensity scintillation and beam wander caused by atmospheric turbulence. Numerical results show that the atmospheric turbulence has a great impact on BER and PDF, and wavelength, divergence angel, and other relevant parameters should be carefully considered in this DWDM system. This work can be conducive for improving DWDM design of space optical uplink communication systems.
Full Text Available Dense wavelength-division multiplexing (DWDM technique is a very promising data transmission technology for utilizing the capacity of the fiber. By DWDM, multiple signals (video, audio, data etc staggered in wavelength domain can be multiplexed and transmitted down the same fiber. The Multiple-input multiple-output (MIMO wireless technology in combination with orthogonal frequency division multiplexing (MIMO-OFDM is an attractive air-interface solution for next-generation wireless local area networks (WLANs and fourth-generation mobile cellular wireless systems. This article provides an overview of the integrated DWDM MIMO-OFDM technology and focuses on DWDM transmitter design with adequate dispersion compensation for high data rate of 10Gbps ,MIMO-OFDM system design, space-time coded signaling, receiver design and performance analysis in terms of bit error rate for Integrated system. The simulation is carried out using powerful software tools Optisystem and MATLAB . In this paper a 64 channel DWDM system is simulated for transmission of baseband NRZ signal over fiber. Each of the transmission is at bit rate of 10 Gbps leading to high data rate transmission of 640 Gbps.The resultant Bit Error Rate(BER is in the range 10-12 for DWDM system which is given as input to MIMO-OFDM system..This system performance is analyzed in terms of BER with SNR for Rayleigh, and AWGN channels and BER of 10-4 is achieved at SNR of 10dbs
Chang, Gao-Wei; Heish, Ming-Yu
For many years, fiber-optics communication has become an essential part of the development of our modern society. For example, its significance comes from the increasing demands on real-time image transmission, multimedia communication, distance learning, video-conferencing, video telephone, and cable TV, etc. This paper is to develop an automatic transmittance measurement system for a DWDM (dense wavelength division multiplexing) filter. In this system, a grating-based monochromators is devised to generate a collection of monochromatic light with various wavelengths, instead of using an expensive tunable laser. From this approach, the cost of the proposed system will be much lower than that of those having the same functions, by one order. In addition, we simulate the spectral filtering to investigate the resolving power of the system. It appears that our simulations give quite satisfactory results.
Full Text Available Different approaches for deploying resilient optical networks of low cost constitute a traditional group of NP-Hard problems that have been widely studied. Most of them are based on the construction of low cost networks that fulfill connectivity constraints. However, recent trends to virtualize optical networks over the legacy fiber infrastructure, modified the nature of network design problems and turned inappropriate many of these models and algorithms. In this paper we study a design problem arising from the deployment of an IP/MPLS network over an existing DWDM infrastructure. Besides cost and resiliency, this problem integrates traffic and capacity constraints. We present: an integer programming formulation for the problem, theoretical results, and describe how several metaheuristics were applied in order to find good quality solutions, for a real application case of a telecommunications company.
Vasile, Irina Bristena; Vasile, Alexandru; Luciana, Stan; Tache, Mihaela
The fiber optics has become the most preferred media for this very large data traffic. TDM (Time Division Multiplexing) has been the most practical method to divide the significant capacity of a single fiber optics into several communication channels. This technology is still limited by the large complexity of high-flow modulation and multiplexing equipment. Presently, a complementary approach proves its potential: Wavelength-Division Multiplexing (WDM). The evolution of WDM allows now a very small spacing between channels wavelength, in nm, generating DWDM (Dense Wavelength Division Multiplexing). The networks with individual fibers including more than 100 independent optic channels, as well as those with bidirectional flow are already available on the market. CWDM (Coarse Wavelength Division Multiplexing) represents an economical application of a mature technology which may provide options where the capacity of fibers is limited.
Yeh, JengRong; Selker, Mark D.; Trail, J.; Piehler, David; Levi, Israel
Dense Wavelength Division Multiplexing (DWDM) has recently gained great popularity as it provides a cost effective way to increase the transmission capacity of the existing fiber cable plant. For a long time, Dense WDM was exclusively used for baseband digital applications, predominantly in terrestrial long haul networks and in some cases in metropolitan and enterprise networks. Recently, the performance of DWDM components and frequency-stabilized lasers has substantially improved while the costs have down significantly. This makes a variety of new optical network architectures economically viable. The first commercial 8- wavelength DWDM system designed for Hybrid Fiber Coax networks was reported in 1998. This type of DWDM system utilizes Sub-Carrier Multiplexing (SCM) of Quadrature Amplitude Modulated (QAM) signals to transport IP data digital video broadcast and Video on Demand on ITU grid lightwave carriers. The ability of DWDM to provide scalable transmission capacity in the optical layer with SCM granularity is now considered by many to be the most promising technology for future transport and distribution of broadband multimedia services.
Guan, Pengyu; Røge, Kasper Meldgaard; Mulvad, Hans Christian Hansen;
We propose a DWDM-to-Nyquist channel conversion scheme based on complete Optical Fourier Transformation and optical Nyquist filtering. We demonstrate conversion from 50-GHz-grid 16×10 Gbit/s DPSK DWDM to a 160-Gbit/s Nyquist channel (0.9 symbol/s/Hz spectral efficiency) with 1.4 dB power penalty....
M.; Tanaka; J.; Kobayashi; T.; Okuno; E.; Sasaoka; Y.; Araya; E.; Tsumura; M.; Shigematsu
Numerical and experimental verification of optimal dispersion of NZ-DSF in 40Gb/s-based DWDM transmission are performed using 240km simple transmission line. The results show that dispersion of +8ps/nm/km is effective in 40Gb/s as well as 10Gb/s.
In dense wavelength division multiplexing(DWDM) optical transmission systems, cross phase modulation(XPM) due to Kerr effect causes phase shift and intensity modulation in each channel, which will lead the channel capacity to be a random variable. An expression of the channel capacity dealing with XPM effect is presented, and the correctness and accuracy of this method are demonstrated by numerical simulation.
We exploit the frequency comb of a fs laser as the frequency ruler to generate reference optical frequencies for multi-channel DWDM (dense wavelength-division-multiplexing) telecommunication. Our fiber-based scheme of single-mode extraction enables on-demand generation of optical frequencies within the telecommunication band with an absolute frequency uncertainty of 9.1×10-13. The linewidth of extracted optical modes is less than 1 Hz, and the instability is measured 2.3×10-15 at 10 s averaging. This outstanding performance of optical frequency generation would lead to a drastic improvement of the spectral efficiency for the next-generation DWDM telecommunication
Full Text Available This work presents a performance evaluation based on elaborated analytical expressions of error probability for broadband access networkin the case of a combined technique of dense wavelength division multiplexing (DWDM and one dimensional optical orthogonal codes (1D-OOC. Optical sources with relatively large spectrum has been considered and simulated.Besides the Multiple Access Interference (MAI at the receiver due to the access method which is optical code division multiple access (OCDMA,the emitted radiation of these sources in a dense WDM communication link introduces additional interference.Conventional correlation receiver (CCR and parallel interference cancellation (PIC receiverlimitations are discussed. This paper has investigated the kind of optical sources with large spectrum bandwidth which could be accepted for a targeted bit error rate (BERand given number of users inbroadband access network supporting DWDM with optical orthogonal codes.
This article studies multi-constraints least-cost multicast routing problem in internet protocol over dense wavelength division multiplexing (IP/DWDM) networks. To address this problem, an individual-difference-based quantum genetic algorithm (IDQGA) is proposed. This algorithm considers individual differences among chromosomes by introducing an adaptive rotation angle step determination scheme and a grouping-based quantum mutation operation. Simulations are conducted over network topologies. The results indicate that compared with other heuristic algorithms, IDQGA has better optimal performance on solving quality of service (QoS) multicast routing problem in IP/DWDM networks and is characterized by strong robustness, high success ratio and excellent capability on global searching.
Chen, Xiyao; Chen, Shengyu; Lin, Guimin; Xie, Jianping; Ming, Hai
A novel scheme for wavelength monitoring of DWDM systems was proposed in which the two transmission spectra of a polarization interference filter (PIF) are employed. The filter consists of a polarizer, a polarizing beamsplitter (PBS) and a birefringent plate sandwiched between them. The birefringent plate used is made of yttrium orthovanadate (YVO 4) crystal. The two transmission spectra with perpendicular polarization directions are complementary in light transmittivity. By designing the filter and controlling its temperature appropriately, the intersections of the two transmission spectra can be utilized to monitor operating wavelengths in a DWDM network. This scheme doesn't need reference light for wavelength sensing. In addition, the monitoring sensitivity is twice as large as that in the way that only one transmission spectrum is utilized.
The improvement of Information Technology, number of users, number of services and lifestyle has been the main factors why the traffic on public network has rapidly increased. As one of the largest operator of telecommunication providers in Indonesia, PT Telkom has improved its infratructure to responsibility situation into Next Generation Network, transport network in Dense Wavelength Division Multiplexing (DWDM). However, the rapid growth of traffic can not be resolved simply by doing infra...
In this paper, I will present the design analysis of a novel concept that may be used to generate a diffraction-limited beam from an aperture so that as much as 450 kW of laser power can be efficiently deposited on a diffraction-limited spot at a range. The laser beam will be comprised of many closely spaced wavelength channels as in a DWDM. The technique relies on the ability of an angular dispersion amplifier to multiplex a large number of high power narrow frequency lasers, wavelengths of which may be as close as 0.4 nm.
Rablau, Corneliu; Bredthauer, Lance
Aside from the more traditional data, voice and e-mail communications, new bandwidth intensive applications in the larger consumer markets, such as music, digital pictures and movies, have led to an explosive increase in the demand for transmission capacity for optical communications networks. This has resulted in a widespread deployment of Dense Wavelength Division Multiplexing (DWDM) as a means of increasing the communications capacity by multiplexing and transmitting signals of different wavelengths (establishing multiple communication channels) through a single strand of fiber. We report on the design, assembly and characterization of a 50-GHz, 80-channel Mux-Demux module for DWDM systems. The module has been assembled from two commercially available 100 GHz, 40-channel Array Waveguide Grating (AWG) modules and a 50-GHz to 100-GHz interleaver. Relevant performance parameters such as insertion loss, channel uniformity, next-channel isolation (crosstalk) and integrated cross-talk are presented and discussed in contrast with the performance of other competing technologies such as Thin-Film-Filter-based Mux-Demux devices.
YAN Minhui; CHEN Jianping; LI Jianlang; JINAG Wenning; CHEN Junfeng; LI Xin
In distributed optical fiber Raman amplifiers,instantaneous pump power depletion is related to patterns of input DWDM signals and results in extra optical noise and crosstalk.This noise has different effects on non-return-to-zero (NRZ) and return-to-zero (RZ) pulse forms.These phenomena are compared with present simulation results.
Chon, Joseph C.; Jian, Benjamin B.; Bautista, Jerry R.
Both a 160-channel DWDM system integrating a 1 X 4 25-GHz nonlinear Fourier Filter Flat-top (F3T) interleaver with four 1 X 40 100-GHz AWGs and a 4-channel NWDM system were investigated for 10 Gbit/s transmission experiments.
Moreno-Pérez José A.
Full Text Available In this paper we discuss the application of a met heuristic approach based on the Scatter Search to deal with robust optimization of the planning problem in the deploying of the Dense Wavelength Division Multiplexing (DWDM technology on an existing optical fiber network taking into account, in addition to the forecasted demands, the uncertainty in the survivability requirements.
"Sorrento Networks, a supplier of optical transport networking equipment for carriers and enterprises worldwide, today announced that SWITCH successfully completed 10 Gbps BER tests on the 220 km Zurich to Manno and 360 km Zurich to Geneva links in September and November 2003, using Sorrento's GigaMux DWDM system" (1/2 page).
LIAO Xiao-min; ZHANG Yin-fa; YANG Shi-ping; LIN Chu-shan
BP neural network is introduced to the fault location field of DWDM optical network in this paper. The alarm characteris-tics of the optical network equipments are discussed, and alarm vector and fault vector diagrams are generated by analyzingsome typical instances. A 17×14×18 BP neural network structure is constructed and trained by using MATLAB. Bycomparing the training performances, the best training algorithm of fault location among the three training algorithms ischosen. Numerical simulation results indicate that the sum squared error (SSE) of fault location is less than 0.01, and theprocessing time is less than 100 ms. This method not only well deals with the missing alarms or false alarms, but alsoimproves the fault location accuracy and real-time ability.
Liu, Qing [ORNL
This paper studies distributed multi-domain, multilayer provisioning (grooming) in IP/MPLS-DWDM networks. Although many multi-domain studies have emerged over the years, these have primarily considered 'homogeneous' network layers. Meanwhile, most grooming studies have assumed idealized settings with 'global' link state across all layers. Hence there is a critical need to develop practical distributed grooming schemes for real-world networks consisting of multiple domains and technology layers. Along these lines, a detailed hierarchical framework is proposed to implement inter-layer routing, distributed grooming, and setup signaling. The performance of this solution is analyzed in detail using simulation studies and future work directions are also high-lighted.
Pang, Xiaodan; Beltran, Marta; Sanchez, Jose;
In this paper, we report on a gigabit capacity fiber-wireless system that enables smooth integration between high-speed wireless networks and dense wavelength-division-multiplexing (DWDM) access networks. By employing a centralized optical frequency comb, both the wireline and the wireless services...... applications. For demonstration, we transmit a 2.5 Gbit/s signal through the proposed system and successfully achieve a bit-error-rate (BER) performance well below the 7% overhead forward error correction limit of the BER of 2 × 10¿3 for both the wireline and the wireless signals in the 60 GHz band after 25 km...... single-mode fiber plus up to 6 m wireless distance....
Smistrup, K.; Nørregaard, J.; Mironov, A.;
Dense Wavelength Division Multiplexing (DWDM) lasers play a major role in today’s long-haul broadband communication. Typical distributed feedback (DFB) laser cavities consist of long half-pitch gratings in InGaAsP on InP substrates with pitches around 240 nm. Lasers are made reliably single mode by...... including a lambda quarter shift at the center of the grating. The need for phase shifts and multiple wavelengths eliminates some lithography methods such as holography. Typically, these lasers are produced by e-beam lithography (EBL). We present a production method based on thermal nanoimprint lithography...... damaged during the imprint process and the narrow temperature window for imprint and separation (80°C and 55°C) ensures minimal issues with thermal mismatch between the InP substrate and the Si stamp. The imprinted InP wafers were processed in NeoPhotonics standard process line to create working lasers...
Hentschke, Guilbert C.; Shaughnessy, John
Attempts to describe the budgeting process in school districts. Discusses general budget calendars and explains the process of constructing a Program Evaluation and Review Technique (PERT) chart of the budgeting process. Presents a detailed list of activities to be included in the budgeting process and a PERT chart indicating how these activities…
Andersen, Asger Lau; Lassen, David Dreyer; Nielsen, Lasse Holbøll Westh
The budget forms the legal basis of government spending. If a budget is not in place at the beginning of the fiscal year, planning as well as current spending are jeopardized and government shutdown may result. This paper develops a continuous-time war-of-attrition model of budgeting in a...... presidential style-democracy to explain the duration of budget negotiations. We build our model around budget baselines as reference points for loss averse negotiators. We derive three testable hypotheses: there are more late budgets, and they are more late, when fiscal circumstances change; when such changes...... are negative rather than positive; and when there is divided government. We test the hypotheses of the model using a unique data set of late budgets for US state governments, based on dates of budget approval collected from news reports and a survey of state budget o¢ cers for the period 1988...
Wang, Jianping; Nan, Yinbo; Zhou, Xianwei
We experimentally demonstrate the generation of supercontinuum (SC) with a 12.5GHz DFB/EAM ultrashort optical pulse broadened in the high nonlinear fiber (HNLF). Through longitudinal mode-carving of the SC spectrum, a novel multiwavelength continuous wave (CW) optical source with precise 25GHz channel spacing is realized. The bit error rate (BER) curve and eye diagram show that the multiwavelength CW optical source is promising for dense wavelength division multiplexing (DWDM) systems.
Robert D. Behn
The process of cutback budgeting that occurs in an era of retrenchment differs significantly from budgeting in circumstances of revenue growth. Negotiating an agreement on a set of decrements is far more complicated than allocating increments: No one wants to be the first to propose a cut in another constituency's budget, and any coalition formed in support of a given package of cuts is inherently unstable. Still, several conditions appear to facilitate cutback budgeting: an overarching issue...
Dorel BERCEANU; Costel IONAŞCU
This paper has like objective to present some aspects concerning capital budgeting. So, after a short introduction where we specify necessary conditions for a decision situation and we define investment decision and capital budgeting we made a large presentation of stages of capital budgeting process.
Breunig, Christian; Mortensen, Peter B.
Budget dynamics may sound as a contradiction in terms to scholars familiar with Wildavsky and colleagues' seminal work on public budgeting (Wildavsky 1964). As stated by Davis, Dempster, and Wildavsky (1966, 529): “This year’s budget is based on last year’s budget, with special attention given to a narrow range of increases or decreases.” For some years this simple model was considered something of an empirical law of public budgets. However, already in the 1970s several scholars started to q...
Zeng, Andrew; Chon, Joseph C.
The next generation fiber optical communication systems can be characterized in three trends: higher speed, better spectrum efficiency and longer transmission reach. To meet the requirement of next generation systems, passive DWDM components must have the following characteristics, low dispersion, small channel spacing, low insertion loss and high isolation. In this paper, we discuss one of the most important passive components: interleaver. Interleavers have been widely used in fiber optical communications systems. Their main functions include mux, demux, optical add/drop and bi-directional noise reduction. As data rate of fiber optical communication systems increases to 10Gb/s or higher, chromatic dispersion (CD) of interleavers becomes increasingly important. It has been shown that chromatic dispersion of interleavers could significantly limit the transmission reach. In this paper, we discuss 25GHz and 50GHz interleavers and their applications. Chromatic dispersion of several interleavers available on the market are discussed. We explain the generic relation between CD and channel spacing. The CD and CD slope of some interleavers can be reduced or completely compensated by innovative designs. We present an interleaver design with extremely low CD and CD slope. Finally, we present a 10Gb/s 160-channel transport application by using the low-CD 25GHz and 50GHz interleavers. The eye diagram and bit error rate of the 10Gb/s system will be discussed.
Budgeting is fundamentally altered, if only temporarily, by pressures that overwhelm established policies and practices. This article discusses conventional and non-conventional responses to crisis, and how crisis impacts on the budget process. Just as crisis has mobilised governments to take global actions that spill beyond national boundaries, the aftermath of crisis will spur them to harmonise and integrate budget policies that affect the international financial system.
This paper reports that all businesses, including individuals, should have a budget - that is, an estimation of income and expense over an annual cycle. For companies, the budget is generally prepared and approved about one quarter before the start of the company's fiscal year and is updated and revised each quarter during the year. Although budgeting is a task dreaded by most exploration managers, it is usually the vehicle by which drilling prospects, the heart of any exploration program, are sold to the final decision makers. The budgeting process should be viewed as an opportunity rather than as a chore to be completed as quickly as possible
Channegowda, M; Nejabati, R; Rashidi Fard, M; Peng, S; Amaya, N; Zervas, G; Simeonidou, D; Vilalta, R; Casellas, R; Martínez, R; Muñoz, R; Liu, L; Tsuritani, T; Morita, I; Autenrieth, A; Elbers, J P; Kostecki, P; Kaczmarek, P
Software defined networking (SDN) and flexible grid optical transport technology are two key technologies that allow network operators to customize their infrastructure based on application requirements and therefore minimizing the extra capital and operational costs required for hosting new applications. In this paper, for the first time we report on design, implementation & demonstration of a novel OpenFlow based SDN unified control plane allowing seamless operation across heterogeneous state-of-the-art optical and packet transport domains. We verify and experimentally evaluate OpenFlow protocol extensions for flexible DWDM grid transport technology along with its integration with fixed DWDM grid and layer-2 packet switching. PMID:23482120
The lecture note is aimed at introducing system budgets for optical communication systems. It treats optical fiber communication systems (six generations), system design, bandwidth effects, other system impairments and optical amplifiers.......The lecture note is aimed at introducing system budgets for optical communication systems. It treats optical fiber communication systems (six generations), system design, bandwidth effects, other system impairments and optical amplifiers....
Innovation for Development and South-South Cooperation, IDEASS
This book provides an overview of the principles underlying participatory budgeting. It analyzes the merits and demerits of participatory budgeting practices around the world with a view to guiding policy makers and practitioners on improving such practices in the interest of inclusive governance. This publication includes five regional surveys, and seven country case studies can be found ...
Guerrero Gonzalez, Neil; Zibar, Darko; Yu, Xianbin;
Maximum likelihood based feedforward RF carrier synchronization scheme is proposed for a coherently detected phase-modulated radio-over-fiber link. Error-free demodulation of 100 Mbit/s QPSK modulated signal is experimentally demonstrated after 25 km of fiber transmission.......Maximum likelihood based feedforward RF carrier synchronization scheme is proposed for a coherently detected phase-modulated radio-over-fiber link. Error-free demodulation of 100 Mbit/s QPSK modulated signal is experimentally demonstrated after 25 km of fiber transmission....
Du, Jianxin; Teng, Zhiyu; Shen, Ninghang
Semi-analytic models are developed to deterministically calculate the variances of degenerate and non-degenerate four-wave-mixing (FWM) noises for dispersion-managed dense wavelength division multiplexing (DWDM) systems with pure and mixed differential quadrature-phase-shift keying (DQPSK)/differential phase-shift keying (DPSK)/on-off-keying (OOK) channels. The semi-analytic models include various important propagation effects for exact numerical results. The novel dispersion map used here for dispersion management is composed of effective-area-enlarged positive dispersion fiber (EE-PDF), dispersion slope and dispersion compensating fiber (SCDCF) and nonzero dispersion-shifted fiber (NZ-DSF). It is numerically validated with the new models that, under the condition that all channels have the same average launch powers and baud rates, the impact of FWM noise for mixed DQPSK/OOK channels are more severe than that for pure DQPSK and mixed DQPSK/DPSK channels. It is also shown that the FWM efficiency is strongly dependent on the peak power of launched optical pulse for a large number of channels, as can be mainly attributed to the quasi-linear evolution of pulse shapes in pump channels induced by cross-phase modulation (XPM). Compared with some commercial optical-fiber transmission simulators, massive time-consuming can be avoided by using the newly derived semi-analytic models when transmission performances of such DWDM systems are numerically optimized and evaluated.
Hiroyuki Toda; Maoki Suzuki; Ryo Takami; Tetsuya Miyazaki; Takeshi Makino; Fumito Kubota
We demonstrate 740 Gbit/s (37 × 20 Gbit/s) DWDM recirculating transmission experiment with 59 nm continuous bandwidth over 300 km by employing Er3+-doped tellurite fiber amplifiers. The use of Raman amplification is effective to increase the transmission bandwidth.
Hiroyuki; Toda; Maoki; Suzuki; Ryo; Takami; Tetsuya; Miyazaki; Takeshi; Makino; Fumito; Kubota
We demonstrate 740 Gbit/s (37 x 20 Gbit/s) DWDM recirculating transmission experiment with 59 nm continuous bandwidth over 300 km by employing Er3+-doped tellurite fiber amplifiers. The use of Raman amplification is effective to increase the transmission bandwidth.
Government initiatives to publicize budgetary information allow for greater public supervision In an unprecedented move,four ministries under the Central Government recently posted their 2010 budgets on their official websites.
Full Text Available Traditional budgeting principles, with strictly defined business goals, have been, since 1998, slowly growing into more sophisticated and organization-adjusted alternative budgeting concepts. One of those alternative concepts is the “Beyond budgeting” model with an implemented performance effects measuring process. In order for the model to be practicable, budget planning and control has to be reoriented to the “bottom up” planning and control approach. In today’s modern business surroundings one has to take both present and future opportunities and threats into consideration, by valorizing them in a budget which would allow a company to realize a whole pallet of advantages over the traditional budgeting principles which are presented later in the article. It is essential to emphasize the importance of successfully implementing the new budgeting principles within an organization. If the implementation has been lacking and done without a higher goal in mind, it is easily possible that the process has been implemented without coordination, planning and control framework within the organization itself. Further in the article we present an overview of managerial techniques and instruments within the “Beyond budgeting” model such as balanced scorecard, rolling forecast, dashboard, KPI and other supporting instruments. Lastly we define seven steps for implementing the “Beyond budgeting” model and offer a comparison of “Beyond budgeting” model against traditional budgeting principles which lists twelve reasons why “Beyond budgeting” is better suited to modern and market-oriented organizations. Each company faces those challenges in their own characteristic way but implementing new dynamic planning models will soon become essential for surviving in the market.
城域网（MAN）概念是由计算机网络演化而来，数据通信等电信新技术的发展赋予城域网新的内涵.DWDM应用于城域网时有一些不同的功能要求，包括Metro DWDM系统的结构、光纤技术、器件技术等关键技术.%Metropolitan area network(MAN) evolved from the computer networks. The development of data communications and other new techniques of telecommunications gave it a new connotation. This paper analyzes the technique requirements for Metro DWDM in terms of system structure , optical fiber technologies ,devices technologies,etc.
This publication, Local Budgeting, provides a comprehensive guide for local administrators who are involved in designing and implementing budgetary institutions and who wish to improve efficiency and equity in service delivery and to strengthen internal and external accountability. It details principles and practices to improve fiscal management. It reviews techniques available in developi...
Smith, J. McCree
Three methods for the preparation of maintenance budgets are discussed--(1) a traditional method, inconclusive and obsolete, based on gross square footage, (2) the formula approach method based on building classification (wood-frame, masonry-wood, masonry-concrete) with maintenance cost factors for each type plus custodial service rates by type of…
Ian Hawkesworth; Richard Emery; Joachim Wehner; Kristin Saenger
Bulgaria’s budget management has seen a series of structural and procedural reforms, including in budget execution, treasury functions, internal audit, and programme and medium-term budgeting. This article discusses the use of modern budgeting techniques in Bulgaria such as top-down budgeting, multi-year budgeting perspectives and the use of performance information in the budget process, and makes recommendations for budget formulation, the role of Parliament, budget execution and management ...
von Lerber, Tuomo; Tervonen, Ari; Saliou, Fabienne; Le, Quang Trung; Chanclou, Philippe; Xia, Rui; Mattila, Marco; Weiershausen, Werner; Honkanen, Seppo; Küppers, Franko
Saturated Collision Amplifier (SCA) is a novel amplification scheme that uses SOA saturation in order to maximize the output power and minimize the ASE noise and the polarization sensitivity. We demonstrate the SCA reach extension in a commercial single-wavelength XGPON1 prototype system where bidirectional optical budget of up to 50 dB is obtained. The traffic performances are compared between the SCA and the conventional SOA extender. The novel extension scheme is demonstrated also for two- and four-wavelength 10 Gbit/s unidirectional downstream configurations with 45 km and 100 km transmission distances with 58-dB maximum total optical budget for each wavelength. PMID:22274083
Julio C. Agudelo-Ramirez
Full Text Available In this work, we present an analysis of physical layer performance of a DWDM-link of 66 km of single-mode optical fiber on which is implemented a SDH system to send STM-1 at 155 Mbps. We show the computational simulation in Optisystem 7.0 (Evaluation Version to analyze the DWDM system characteristic at 2.5 Gbps equivalent to a STM-16 frame. The results of the eye diagram and BER show that is possible to distinguish between bits when the detector thermal-noise is less than 1x10-19 W/Hz. We analyze experimental measurements of jitter and its corresponding comparison with the value normalized by the ITU-T for a STM-1 frame. The use of more wavelengths is proposed to maximize the transmission capacity of fiber optics or installation of interfaces with high capacity for increasing the available bandwidth.
Yoo, Sang-Hwa; Moon, Sang-Rok; Kye, Myeonggyun; Lee, Chang-Hee
We investigate reduction of mode partition noise of a spectrally sliced Fabry-Perot laser diode (FP-LD) for application to seeded DWDM systems. The proposed scheme for the noise reduction incorporates a fiber-based Mach-Zehnder interferometer (MZI) and a reflective semiconductor optical amplifier (RSOA). The MZI enables to reduce a relative intensity noise (RIN) more than 3 dB with better noise distributions. Experimental results of 10-Gb/s signal transmission exhibit a considerable bit-error-rate (BER) reduction by three orders of magnitude at the given received power. After the noise reduction, the FP-LD is applied to a 10-Gb/s DWDM system as a seed-light-source. In a local-seeding scheme, return-to-zero (RZ) and carrier-suppressed (CS)-RZ signal formats are compared as a function of transmission distance. Furthermore, a back-reflection induced impairment is evaluated in a remote-seeding scheme. We also count the number of useable channels to show the feasibility of DWDM transmission. PMID:27410602
Jón R. Blöndal; Sang-In Kim
Thailand has a sophisticated budget formulation process which has delivered solid fiscal results over time. This article discusses aspects of the budget process, including strategic performance budgeting, central development planning, the steps in the budget preparation timetable, and the roles of the spending ministries, the Bureau of the Budget and the Central Fund.
Tufail Ahmed Waseer
Full Text Available In this work we have designed, modeled and simulated a 32-channel DWDM (Dense Wavelength Division Multiplexing system using OptiSystem photonic simulator. The system is tested for external transmitter with NRZ (Non-Return Zero encoder using Mech-Zehnder modulator, which accepts input from CW (Continuous Wave laser array and low pass Bessel filter that supports PIN photodiode at receiver end. System performance for optical channels has been compared by varying channel length of EDFA (Erbium Doped Fiber Amplifier and Raman amplifiers to identify its impact in the sense of eye diagram, QF (Quality Factor and minimum BER (Bit Error Rate. Experimental setup was done by varying channel lengths of 60, 100, 120, 150 and 170Kms. It was found that EDFA has better performance in the sub-low ranges of 60Kms, whereas Raman offers better performance at wider channel lengths i.e. more than 100Kms. The proposed work can be extend for the avoidance of amplifier utilization at wider ranged.
Drott, M. Carl
Describes various forms of budgets and discusses concepts in budgeting useful to supervisors of school media centers: line item budgets, capital budgets, creating budgets, the budget calendar, innovations, PPBS (Planning, Programing, Budgeting System), zero-based budgeting, cost-benefit analysis, benefits, benefit guidelines, and budgeting for the…
Department of Transportation — The Automated Budget System (ABS) automates management and planning of the Mike Monroney Aeronautical Center (MMAC) budget by providing enhanced capability to plan,...
Khairi, K.; Lambak, Z.; Ahmad, A.; Abdul Kadir, M. Z.; Hamzah, Z.; Tarsono, D.; Abd. Manaf, Z.; Mohamad, R.; Abd. Rahman, M. N.; Samsuri, N.; Fong, K. H.
We present analysis of different modulation formats using actual Polarization Mode Dispersion (PMD) data of deployed fiber links in the metro area in Kuala Lumpur, Malaysia. Simulations have been conducted for comparing the performance of Non-Return-to-Zero (NRZ), Return-to-Zero (RZ), Carrier-Suppressed Return-to-Zero (CSRZ), Phase Shaped Binary Transmission (PSBT) and Differential Quadrature Phase Shift Keying (DQPSK) modulation formats for possible future upgrade to 40Gbps from an existing 10Gbps DWDM system. The performance in terms of BER is presented to illustrate the limitations attributed to PMD based on current existing network configurations.
Budgetary institutions have historically played a critical role in a gradual movement toward responsive, responsible, and accountable public governance in industrial countries. This paper includes the following headings: overview; a primer on budgeting and budgetary institutions; the budget and its coverage; capital budgets -- theory and practice; budget methods and practices; a primer on ...
This paper discusses how evaluation is an essential tool for good budgeting and a core element of any well-designed government wide performance budgeting system. It is organized into 5 sections: (1) Evaluation and performance budgeting- the principle outlines the role which evaluation should, in principle, play in supporting good budgeting. It identifies the key ways performance informatio...
The FY 1996 budget presentation is organized by the Department`s major business lines. An accompanying chart displays the request for new budget authority. The report compares the budget request for FY 1996 with the appropriated FY 1995 funding levels displayed on a comparable basis. The FY 1996 budget represents the first year of a five year plan in which the Department will reduce its spending by $15.8 billion in budget authority and by $14.1 billion in outlays. FY 1996 is a transition year as the Department embarks on its multiyear effort to do more with less. The Budget Highlights are presented by business line; however, the fifth business line, Economic Productivity, which is described in the Policy Overview section, cuts across multiple organizational missions, funding levels and activities and is therefore included in the discussion of the other four business lines.
This article describes the working principle of WDM and basic demands for system parts, discusses application of D-WDM technology in MAN as well as the basic structure and main features of MAN D-WDM optical loop network. It considered that the D-WDM technology is the same as optical time division multiplexing (OTDM), optical space division multiplexing (OSDM), optical integrated circuit (OIC), optical computing (OC) and neural computing technology. With the overall development, D-WDM technology will greet a beautiful future in all- optical communication.%介绍了波分复用(WDN)的工作原理及其对系统部件的基本要求，讨论述了D-WDN技术在MAN网络中的应用及MAN D-WDN光纤环型网络的基本结构和主要特点，认为D-WDN技术与光时分复用(OTDM)技术、光芯复用(OSDM)技术，特别是光集成(OIC)技术、光计算(OC)技术以及神经网络计算(NC：Neura Clomputing)技术一样，会得到全面的发展，而且必将迎来全光通信美好的明天。
Executive Office of the President — This dataset includes three data files that contain an extract of the Office of Management and Budget (OMB) budget database. These files can be used to reproduce...
Executive Office of the President — This dataset includes three data files that contain an extract of the Office of Management and Budget (OMB) budget database. These files can be used to reproduce...
Executive Office of the President — This dataset includes three data files that contain an extract of the Office of Management and Budget (OMB) budget database. These files can be used to reproduce...
Montgomery County of Maryland — This dataset includes the Fiscal Year 2015 Council-approved operating budget for Montgomery County. The dataset does not include revenues and detailed agency budget...
Ogden, Daniel M., Jr.
Suggests that the most practical budgeting system for most managers is a formalized combination of incremental and zero-based analysis because little can be learned about most programs from an annual zero-based budget. (Author/IRT)
Ian Hawkesworth; Richard Emery; Joachim Wehner; Jannick Saegert
This report covers the budget process in Lithuania. It discusses the four phases in separate sections: budget preparation, legislative approval, budget execution, and accounting and audit. Each section ends with a list of recommendations. The new strategic planning process should strengthen the policy focus of the budget at the level of the line ministries and could be accompanied by a more robust medium.term fiscal framework. All public.private partnerships (PPPs) should be subject to approv...
Dirk-Jan Kraan; Daniel Bergvall; Ian Hawkesworth; Philipp Krause
This review of the Hungarian budget process was carried out in May 2006. The review covers budget formulation, budget execution, parliamentary approval, accounting and auditing, and sub-national financing. Hungary has modernised its budget process over the last ten years, first as part of the pre-accession programme and then, since EU accession in 2004, in connection with the Convergence Programme 2005-08. Nevertheless, there remain some shortcomings which include the focus on the actual (non...
McGrann, James M.; Kent D. Olson; Powell, Timothy A.; Nelson, Ted R.
The enterprise budget, whole farm cash flow, and income statement are fundamental tools of farm and ranch management. The "Microcomputer Budget Management System" (MBMS) is a microcomputer software package that facilitates the storage and use of information for crop and livestock budgeting. It performs the calculations for several enterprise budgeting formats and for preparation of whole farm resource use reports and financial statements. The MBMS also includes internal machinery and irrigati...
Sevil Çatak; Canan Çilingir
The effective and efficient use of public resources has vital importance for Turkey. To serve this purpose, public financial management was reformed and a performance budgeting system was launched in Turkey. This article assesses the current situation of the implementation of the performance budgeting system in Turkey from the perspective of public administrations under the general budget. It examines all stages of the performance budgeting process (strategic planning, performance programming...
Budgets and budget control has been known since the early 19th century1. However the use of budget control was until the beginning of the 1920ies in US primarily related to governmental units and states and to a minor extent to business units in practice. At that time James McKinsey describes...
Sarndal, Anne G.
Traditional budgeting starts with the previous year's budget, but zero base budgeting demands that each activity be justified from "scratch," and establishes a number of increments for each unit, in order of priority. Given the set of increments and the money available, management can determine what activities to finance. (Author)
Hartman, William T.
This book is devoted exclusively to the budgeting process in school districts, unlike the more common generic budgeting texts. As such, it allows an in-depth treatment of both conceptual and practical aspects of budgeting in a single volume. By default, school business officials have had to rely on the state education accounting manual as their…
Jón R. Blöndal; Daniel Bergvall
This article discusses budgeting institutions, processes and practices at the federal level in Austria. Separate sections are devoted to the budget formulation process, the role of parliament, and various aspects of budget implementation and government management issues. Each section highlights the government’s reform agenda and current practices, and analyses the two vis-à-vis OECD best practices.
John M. Kim; Nowook Park
Korea is in the initial stages of implementing performance-based budgeting. The system was introduced as part of a comprehensive fiscal reform package in the late 1990s. This article discusses the background, framework and implementation of performance budgeting and its impact in the budget process.
Warner, Alice Sizer
Discusses the advantages and disadvantages of six types of budgets commonly used by many different kinds of libraries. The budget types covered are lump-sum; formula; line or line-item; program; performance or function; and zero-based. Accompanying figures demonstrate the differences between four of the budget types. (three references) (KRN)
Ian Hawkesworth; Oscar Huerta Melchor; Marc Robinson
The Chilean government is exploring several important areas of public sector reform. This article discusses performance budgeting (including spending reviews, efficiency reviews, and the Chilean performance management system), mediumterm budgeting (especially the use of forward estimates and fiscal rules), and flexibility and efficiency in budget execution. Chile’s situation as of May 2012 was analysed in the light of OECD country best practices at the annual meeting of the OECD network on pe...
Budgeting is passing through changes all over the world in order to find more efficient ways to guide public money usage. The last half of century gave us multiple examples of how to improve budgetary performance, but there are a lot to do in next decades to accomplish this goal. The challenges regarding public budgeting are: using accrual based budgeting, use performance information to determine the allocations for each agency, and strengthening the budgetary transparency.
Palmer, James C.
Several budgeting approaches have been initiated as alternatives to the traditional, incremental process. These include formula budgeting; zero-base budgeting; planning, programming, and budgeting systems; and responsibility center budgeting. Each is premised on assumptions about how organizations might best make resource allocation decisions.…
Rikke Ginnerup; Thomas Broeng Jørgensen; Anders Møller Jacobsen; Niels Refslund
This article describes the development and current content of the performance management system in the Danish central government. Since the 1980s, innovations have included results-based management, performance contracts, activity-based budgeting, accrual accounting and budgeting, and the use of evaluations and reports.
Fiscal space refers to the financial resources available to a government for policy initiatives through the budget and related decisions. This article reviews the factors that contribute to the shrinkage of fiscal space, considers methods for protecting or enlarging it, and reflects on how budgeting may be recast into a process for explicitly allocating scarce fiscal space.
Chinese filmmakers turn small-budget productions into box-office successes Organizers of China’s upcoming film festivals are finally giving recognition to the little guys—low budget films—to encourage a generation of young,talented directors.
Williams, R B
The process of preparing a hospital pharmacy budget is presented. The desired characteristics of a budget and the process by which it is developed and approved are described. Fixed, flexible, and zero-based budget types are explained, as are the major components of a well-developed budget: expense, workload, productivity, revenue, and capital equipment and other expenditures. Specific methods for projecting expenses and revenues, based on historical data, are presented along with a discussion of variables that must be considered in order to achieve an accurate and useful budget. The current shift in emphasis away from revenue capture toward critical analysis of pharmacy costs underscores the importance of budgetary analysis for hospital pharmacy managers. PMID:6660233
Growth is key to the government’s plans for the recovery. Tony Dolphin, Senior Economist at the Institute for Public Policy Research looks at this year’s budget and finds that while it may promote growth now, a broader strategy may be needed in the long term.
Barry Anderson; Teresa Curristine; Olaf Merk
Norway is a prosperous country with a healthy economy and a very high standard of living. Norway provides a truly unique example of long-term budgetary planning through its successful management of oil assets by means of the Government Pension Fund – Global. This article examines the annual budget process which is an important factor in the health of Norway’s public finances. The cabinet has a central role in formulating the budget via the annual budget conferences. Parliament has a strong fo...
There has been very many postal surveys of capital budgeting practice, but almost no studies of the written routines that fix the practice of those groups that use a capital budgeting manual. This article fills this vacuum by describing and analysing the capital budgeting manuals used by major Swedish groups, most of whom are multinationals. Changes in the manuals during the last 30 years are studied using hvo earlier Swedish studies of manuals from the 60’s and 70’s. Comparisons are made wit...
This is an overview of the 1997 budget request for the US DOE. The topics of the overview include a policy overview, the budget by business line, business lines by organization, crosswalk from business line to appropriation, summary by appropriation, energy supply research and development, uranium supply and enrichment activities, uranium enrichment decontamination and decommissioning fund, general science and research, weapons activities, defense environmental restoration and waste management, defense nuclear waste disposal, departmental administration, Office of the Inspector General, power marketing administrations, Federal Energy Regulatory commission, nuclear waste disposal fund, fossil energy research and development, naval petroleum and oil shale reserves, energy conservation, economic regulation, strategic petroleum reserve, energy information administration, clean coal technology and a Department of Energy Field Facilities map.
U.S. Environmental Protection Agency — BAS is the central Agency system used to integrate strategic planning, annual planning, budgeting and financial management. BAS contains resource (dollars and FTE),...
C. AUDENIS; C. PROST
Government balances are often adjusted for changes in economic activity in order to draw a clearer picture of the underlying fiscal situation and to use this as a guide to fiscal policy analysis. International organisations estimate the cyclical component of economic activity by the current level of the output gap. Using elasticities of tax and public expenditures to GDP, they compute the cyclical part of budget balance. The structural budget balance is defined as the remainder. Our approach ...
Barry, Ursula; Pillinger, Jane; Quinn, Sheila; Cashman, Aileen
This Report presents the findings of the first Irish research project on gender budgeting. It explores recent international and Irish experiences of strategies towards greater gender equality and develops a template for applying a gender budget approach in selected local development organisations. The research was funded by the Gender Equality Unit of the Department of Justice, Equality and Law Reform who have responsibility for promoting and monitoring gender mainstreaming in the Irish Natio...
Bruce Baker; Daniel Besendorfer; Kotlikoff, Laurence J.
This study presents intertemporal budgeting as of 1999 for all 50 U.S.states. Intertemporal state budgeting compares the present value of a state's projected receipts with the present value of its projected expenditures (exclusive of interest payments)plus the current value of its net debt (liabilities minus assets). Our projections start with the 1999 U.S.Census Bureau's State Government Finances survey of receipts,expenditures,and debt.We group these highly detailed data into a framework th...
Organizers of China's upcoming film festivals are finally giving recognition to the little guys-low budget films-to encourage a generation of young,talented directors.Several nominees were announced on September 10 to compete for the Small-and Medium-Budget Film Prize of the annual Golden Rooster and Hundred Flowers Film Festival,which will kick off on October 19.
Maggs, William Ward
The last-minute spending bill adopted by Congress just before its 1987 holiday recess provides $1,717 billion for the National Science Foundation (NSF) for fiscal year (FY) 1988. The approved figure is more than 9% lower than the request in President Reagan's budget plan. In addition, wording in the House version of the bill that mandated protection of ocean science and women and minorities programs did not appear in the final product that was approved by Congress and signed into law.In absolute terms, NSF's budget will be 6% more than in 1987, far less than expected by the agency and the White House, which had proposed a doubling of NSF's budget over the next several years. The Research and Related Activities section of the budget, out of which comes the bulk of NSF's support of basic research, was funded at $1,453 billion, $200 million less than its $1,653 billion request, and the Antarctic Research section received $124.8 million of $143 million in the President's budget. Science Education, on the other hand, was budgeted for $139.2 million, $25 million more than requested.
Hengesbach, Stefan; Klein, Sarah; Holly, Carlo; Witte, Ulrich; Traub, Martin; Hoffmann, Dieter
Multiplexing technologies enable the development of high-brightness diode lasers for direct industrial applications. We present a High-Power Dense Wavelength Division Multiplexer (HP-DWDM) with an average channel spacing of 1.7 (1.5) nm and a subsequent external cavity mirror to provide feedback for frequency stabilization and multiplexing in one step. The "self-optimizing" multiplexing unit consists of four reflective Volume Bragg Gratings (VBGs) with 99% diffraction efficiency and seven dielectric mirrors to overlay the radiation of five input channels with an adjustable channel spacing of 1-2 nm. In detail, we focus on the analysis of the overall optical efficiency, the change of the beam parameter product and the spectral width. The performance is demonstrated using five 90 μm multimode 9xx single emitters with M2angular intensity distribution changes strongly and the beam parameter product decreases by a factor of 1.2 to 1.9. Thereby the angular intensity distribution is more affected than the width of the beam waist. The spectral width per emitter decreases to 3-200 pm (FWHM) depending on the injection current and the reflectance of the feedback mirror (0.75%, 1.5%, 4%, 6% or 8%). The overall optical multiplexing efficiency ranges between 77% and 86%. With some modifications (e.g. enhanced AR-coatings) we expect 90-95%.
Morar Ioan Dan
Full Text Available The issue of public budgeting is an important issue for public policy of the state, for the simple reason that no money from the state budget can not promote public policy. Budgetary policy is official government Doctrine vision mirror and also represents a starting point for other public policies, which in turn are financed by the public budget. Fiscal policy instruments at its disposal handles the public sector in its structure, and the private sector. Tools such as grant, budgetary allocation, tax, welfare under various forms, direct investments and not least the state aid is used by the state through their budgetary policies to directly and indirectly infuence sector, and the private. Fiscal policies can be grouped according to the structure of the public sector in these components, namely fiscal policy, budgeting and resource allocation policies for financing the budget deficit. An important issue is the financing of the budget deficit budgetary policies. There are two funding possibilities, namely, the higher taxes or more axles site and enter the second call to public loans. Both options involve extra effort from taxpayers in the current fiscal year when they pay higher taxes or a future period when public loans will be repaid. We know that by virtue of "fiscal pact" structural deficits of the member countries of the EU are limited by the European Commission, according to the macro structural stability and budget of each Member State. This problem tempers to some extent the governments of the Member States budgetary appetite, but does not solve the problem of chronic budget deficits. Another issue addressed in this paper is related to the public debt, the absolute amount of its relative level of public datoriri, about the size of GDP, public debt financing and its repayment sources. Sources of public debt issuance and monetary impact on the budget and monetary stability are variables that must underpin the justification of budgetary
Heydorn, Kaj; Madsen, B.S.
, because their influence requires samples taken at long intervals, e.g., the acquisition of a new calibrant. It is therefore recommended to include verification of the uncertainty budget in the continuous QA/QC monitoring; this will eventually lead to a test also for such rarely occurring effects....... full range of matrices and concentrations for which the budget is assumed to be valid. In this way the assumptions made in the uncertainty budget can be experimentally verified, both as regards sources of variability that are assumed negligible, and dominant uncertainty components. Agreement between...... observed and expected variability is tested by means of the T-test, which follows a chi-square distribution with a number of degrees of freedom determined by the number of replicates. Significant deviations between predicted and observed variability may be caused by a variety of effects, and examples will...
Executive Office of the President — This file contains historical budget authority and offsetting receipts for 1976 through the current budget year, as well as four years of projections. It can be...
Hengesbach, Stefan; Holly, Carlo; Krauch, Niels; Witte, Ulrich; Westphalen, Thomas; Traub, Martin; Hoffmann, Dieter
We present a compact High-Power DenseWavelength Division Multiplexer (HP-DWDM) based on Volume Bragg Gratings (VBGs) for spectrally stabilized diode lasers with a low average beam quality M2 <=50. The center wavelengths of the five input channels with a spectral spacing of 1.5 nm are 973 nm, 974.5 nm, 976 nm, 977.5 nm and 979 nm. Multiplexing efficiencies of 97%+/-2% have been demonstrated with single mode, frequency stabilized laser radiation. Since the diffraction efficiency strongly depends on the beam quality, the multiplexing efficiency decreases to 94% (M2 = 25) and 85%+/-3% (M2 = 45) if multimode radiation is overlaid. Besides, the calculated multiplexing efficiency of the radiation with M2 = 45 amounts to 87:5 %. Thus, calculations and measurements are in good agreement. In addition, we developed a dynamic temperature control for the multiplexing VBGs which adapts the Bragg wavelengths to the diode laser center wavelengths. In short, the prototype with a radiance of 70GWm-2 sr-1 consists of five spectrally stabilized and passively cooled diode laser bars with 40Woutput after beam transformation. To achieve a good stabilization performance ELOD (Extreme LOw Divergence) diode laser bars have been chosen in combination with an external resonator based on VBGs. As a result, the spectral width defined by 95% power inclusion is < 120pm for each beam source across the entire operating range from 30 A to 120 A. Due to the spectral stabilization, the output power of each bar decreases in the range of < 5 %.
Rushing, Douglas A.; Blakeley, Chris; Chapman, Gerry; Robertson, Bill; Horton, Allison; Besser, Thomas; McCarthy, Debbie
The Integrated Budget Office Toolbox (IBOT) combines budgeting, resource allocation, organizational funding, and reporting features in an automated, integrated tool that provides data from a single source for Johnson Space Center (JSC) personnel. Using a common interface, concurrent users can utilize the data without compromising its integrity. IBOT tracks planning changes and updates throughout the year using both phasing and POP-related (program-operating-plan-related) budget information for the current year, and up to six years out. Separating lump-sum funds received from HQ (Headquarters) into separate labor, travel, procurement, Center G&A (general & administrative), and servicepool categories, IBOT creates a script that significantly reduces manual input time. IBOT also manages the movement of travel and procurement funds down to the organizational level and, using its integrated funds management feature, helps better track funding at lower levels. Third-party software is used to create integrated reports in IBOT that can be generated for plans, actuals, funds received, and other combinations of data that are currently maintained in the centralized format. Based on Microsoft SQL, IBOT incorporates generic budget processes, is transportable, and is economical to deploy and support.
There are many articles about space management, including those that discuss space calculations, metrics, and categories. Fewer articles discuss the space budgeting processes used by administrators to allocate space. The author attempts to fill this void by discussing her administrative experiences with Middle Tennessee State University's (MTSU)…
The marginal involvement of the European Union (EU) in redistributive policies and its limited fiscal resources have led to a notable lack of attention by EU scholars towards the EU budget and its dynamics. Yet the nature of the budgetary data and their high usability for statistical analysis mak...
Kisha, George M.; Graham, J. Kenneth
A New York State school district opted to use total quality management techniques to improve the district's performance and gain public support. After defining four key measures and establishing standards of excellence for each, the district concerned itself with the first measure, proposing an affordable tax rate increase. The proposed budget was…
Provides historical information on the art technique called marbling. Includes floating paints on water and transferring the patterns formed in the water to paper. Discusses how teachers can teach this technique with materials that fit their budgets. Describes the process in detail. (CMK)
The zero-based budgeting approach is designed to achieve the greatest benefit with the fewest undesirable consequences. Seven basic steps make up the zero-based decision-making process: (1) identifying program goals, (2) classifying goals, (3) identifying resources, (4) reviewing consequences, (5) developing decision packages, (6) implementing a…
The program budget of the Arbeitsgemeinschaft Grossforschungseinrichtungen (AGF) (Cooperative of Major Research Establishments) describes its research and development objectives and the progress of work in the major research establishments involved and states the medium-term annual financial and personnel effort. (orig.)
The present program budget of the Arbeitsgemeinschaft Grossforschungseinrichtungen (AGF) (Cooperative of Major Research Establishments) describes its research and development objectives and the progress of work in the major research establishments involved and states the medium-term annual financial and personnel effort. (orig.)
Performance budgeting and accrual budgeting are analytic tools that provide information and insights which are not available through conventional approaches. But neither innovation is ready for widespread application as a decision rule in the budget process. This article urges fuller understanding of these innovations and their implications, and more systematic use of performance and accrual information for policy makers
Can an accrual budgeting system-a system in which budgetary spending authorizations to line ministries are formulated in accrual terms-serve the needs of good fiscal policy? If so, how must such a system be designed? What are the practical challenges which may arise in implementing sound fiscal policy under a budgeting system which is significantly more complex than traditional cash budgeting? These are the primary questions addressed in this paper. Because any budgeting system must support t...
Nowak, Wojciech A.
Budgeting is broadly used as a tool for organizational management. And this is a reason for continuous looking for budgeting essence. In the paper the systems approach is applied to investigating the nature of budgeting. The systemic aspect of an organization and the systems approach to management were taken into account. Budgeting is seen as the process of prediction and communication of systemic attributes of an organization. It seems that the results reached point to the systems approach a...
This paper seeks to identify the best practice principles for performance budgeting. It describes and analyses the principle mechanisms by which performance budgeting systems attempt to link results and resources. These mechanisms are evaluated, drawing amongst other things upon analysis of the underlying relationship between results and resources. The potential scope for the integration of performance management and budgeting is considered.
Ionel Eduard Ionescu; Cristian Constantin Oprea
This paper provides an overview of local budgets, or otherwise highlights the importance of these tools - local budgets, in the financial autonomy mechanism. Local communities know better than central authorities, their possibilities of obtaining financial resources and needs on expenses for providing local partner services. All these resources and needs are identified in local budgets.
Navekvien, Kristian Andreassen; Johnsen, Mathias Siljedal
Budsjettet har de siste årene blitt kritisert for å være uegnet til flere av dets bruksområder. Som en reaksjon på denne kritikken har Beyond Budgeting fremstått som et alternativ til budsjettstyring. Denne utredningen søker å finne ut hvorfor og hvordan Beyond Budgeting sprer seg. Vi finner at diffusjonen både påvirkes av aktive tilbudssideaktører, og av bedrifter som etterspør en mer dynamisk måte å styre virksomheten på. Effekten av å være informert om budsjettkritikken synes å være adopsj...
Full Text Available The instauration of the PMSI and its subsequent use for partially allocating hospital budgets has raised a number of issues. The calculation of the cost of ISA points has uncovered great disparities among different health care facilities. This article studies the consequences of using diagnostic related groups (GHM in the ISA scale as a classification tool. Normally, differences in patient populations among facilities should be averaged out by the ISA scale classification. However, a study of the numerous correlations between the cost of an ISA point and various calculated indicators in these structures proves that the scale does not succeed in adjusting this cost as a function of the patient population requesting care. The findings indicate that certain types of patients are more “profitable” than others. We must be careful not to allow this new method for determining budgets to induce patient selection or to a diverted use of PMSI data.
Navekvien, Kristian Andreassen; Johnsen, Mathias Siljedal
Budsjettet har de siste årene blitt kritisert for å være uegnet til flere av dets bruksområder. Som en reaksjon på denne kritikken har Beyond Budgeting fremstått som et alternativ til budsjettstyring. Denne utredningen søker å finne ut hvorfor og hvordan Beyond Budgeting sprer seg. Vi finner at diffusjonen både påvirkes av aktive tilbudssideaktører, og av bedrifter som etterspør en mer dynamisk måte å styre virksomheten på. Effekten av å være informert om budsjettkritikken synes å være adopsj...
Shawna Grosskopf; Rolf Fare; Suthathip Yaisawarng
This paper introduces an intertemporal variable cost indirect technology which permits technological change over time, as well as allowing for intertemporal financial flexibility. It characterizes firms or agencies which maximize outputs or services subject to a budget constraint. We define intertemporal Farrell-type output oriented technical efficiency under several different financial regimes, as well as efficiency gains from financial flexibility. An empirical illustration is included base...
Marty M; Toselli A; Vincke B
The instauration of the PMSI and its subsequent use for partially allocating hospital budgets has raised a number of issues. The calculation of the cost of ISA points has uncovered great disparities among different health care facilities. This article studies the consequences of using diagnostic related groups (GHM) in the ISA scale as a classification tool. Normally, differences in patient populations among facilities should be averaged out by the ISA scale classification. However, a study...
There are 11 main fields of KfK R + D activities which are connected with one or more of the research goals of a) assurance of nuclear fuel supply, b) nuclear waste management, c) safety of nuclear facilities, d) basic research and research on new technologies. The scientific and technical tasks connected with these goals in 1981 and on a medium-term basis as well as the financial requirements are presented in the programme budget. (orig.)
T.H.E. Journal, 2013
If district technology leaders had a nickel for every time they heard the phrase "the new normal," they'd have all the money they need to run their IT departments. In an effort to help readers think about their budgets in creative and practical ways, "T.H.E. Journal" and the Consortium for School Networking (CoSN) recently convened a panel of CTOs…
In order to improve profitability and advance a company’s commitment to organ-ize growth, details plans which are called budgets are required. A budgeting tool is a beneficial asset for a company because it helps the budgeting preparation process become easier and faster. Thus, the aim of this thesis is to create a budgeting tool for Restaurant X. This thesis is product-orientated. There are three tasks conducted in this thesis. First one is to cover all relevant theories about a budget. T...
This guide provides practical guidance on program classification, that is, on how to define programs and their constituent elements under a program budgeting system. Program budgeting is the most widespread form of performance budgeting as applied to the government budget as a whole. The defining characteristics of program budgeting are: (1) funds are allocated in the budget to results-bas...
CARDOS ILDIKO REKA
Full Text Available Budgets are an important part of the business environment since 1920 and are considered to be the key drivers and evaluators of managerial performance; and the key elements for planning and control. Budgets are the most powerful tool for management control; they can play an essential role in the organization’s power politics because it can increase the power and authority of top management and limit the autonomy of lower-level managers. Besides its advantages traditional budgeting presents disadvantages also. In recent years criticism towards traditional budgeting has increased. The basis of this criticism is that traditional budgeting is a relic of the past; it prevents reactions to changes in the market, it cannot keep up with the changes and requirements of today’s business world and it isn’t useful for business management. In order to eliminate criticism researchers and practitioners have developed more systematic and alternative concepts of budgeting that suits better for the needs of the modern business environment. Beyond budgeting, better budgeting, rolling forecasts, activity-based budgeting are the main alternatives developed in the last years. From the mentioned alternatives this article examines only beyond budgeting. Our paper discusses how budgeting has evolved into its current state, before examining why this universal technique has come under such heavy criticism of late. The paper is a literature analysis, it contributes to the existing managerial accounting literature and it is structured as follows. In the first part the background and evolution of budgeting is presented, followed by the analysis of related theories in traditional budgeting, emphasizing both the advantages and disadvantages of traditional budgeting. The second part of the paper continues with the discussion about alternative budgeting methods highlighting pros and cons of alternative methods, especially beyond budgeting. In the third part conducted
Full Text Available The budget is a tool multiannual financial forecasting both at micro and macro level. In this sense, regional and local government budget is a financial instrument that connects resources to use local funds in order to ensure the prosperity of the community concerned. Construction and especially budget execution highlights the effectiveness of local and regional government. Using a system of indicators correlated reveals income, expenditure and budgetary outturn.
CARDOS ILDIKO REKA; PETE STEFAN; CARDOS VASILE DANIEL
Budgets are an important part of the business environment since 1920 and are considered to be the key drivers and evaluators of managerial performance; and the key elements for planning and control. Budgets are the most powerful tool for management control; they can play an essential role in the organization’s power politics because it can increase the power and authority of top management and limit the autonomy of lower-level managers. Besides its advantages traditional budgeting presents di...
Kilty, G L
This article is designed to introduce the techniques used to convert traditionally maintained department budgets to baseline budgets. This entails identifying key activities, evaluating for value-added, and implementing continuous improvement opportunities. Baseline Budgeting for Continuous Improvement was created as a result of a newly named company president's request to implement zero-based budgeting. The president was frustrated with the mind-set of the organization, namely, "Next year's budget should be 10 to 15 percent more than this year's spending." Zero-based budgeting was not the answer, but combining the principles of activity-based costing and the Just-in-Time philosophy of eliminating waste and continuous improvement did provide a solution to the problem. PMID:10387778
With the budget process all but complete for next fiscal year, the National Science Foundation and the National Aeronautics and Space Administration observers were saying that science had not done that badly in Congress, for an election year. NSF got half the budget increase it requested, NASA two-thirds. The Space Station did well, at the expense of environmental and social programs, which are funded by Congress from the same pot of money as NASA and NSF.A House-Senate conference finished work on a $59 billion appropriations bill for the Department of Housing and Urban Development and independent agencies, including EPA, NASA, and NSF, in early August. The House and Senate then quickly passed the measure before their recess; the President is expected to sign it soon. Included in the Fiscal Year 1989 spending bill are $1,885 billion for NSF, a 9.8% increase over FY 1988, and $10.7 billion for NASA, 18.5% more than the year before.
Local budgets in Romania are balanced with revenues transferred from state budget according to the criterions laid down in the Local Public Finance Act. These criterions are focusing on the financial capacity, population and surface, each local budget getting balancing amounts inversely with the administrative unit’s wellness and directly to size. The repartition algorithm is used for more than a decade, but periodically it was revised in order to be better folded to fiscal policy and economi...
Lee, Sul H
This invaluable new book contains timely information about the assessment of academic library collections and the relationship of collection assessment to acquisition budgets. The rising cost of information significantly influences academic libraries'abilities to acquire the necessary materials for students and faculty, and public libraries'abilities to acquire material for their clientele. Collection Assessment and Acquisitions Budgets examines different aspects of the relationship between the assessment of academic library collections and the management of library acquisition budgets. Librar
Redistributing income to improve people’s livelihoods becomes a priority of the central budget The government’s budget this year will top an unprecedented 10 trillion yuan ($1.52 trillion), an increase of 11.9 percent over that of 2010, according to the government’s annual budget report delivered to the Fourth Session of the 11th National People’s Congress on March 5.
Saeed Mohammadi; Kamran Feizi; Ali Khatami Firouz Abadi
Having an efficient budget normally has different advantages such as measuring the performance of various organizations, setting appropriate targets and promoting managers based on their achievements. However, any budgeting planning requires prediction of different cost components. There are various methods for budgeting planning such as incremental budgeting, program budgeting, zero based budgeting and performance budgeting. In this paper, we present a fuzzy goal programming to estimate oper...
Budgeting is a work in progress. The process is never quite settled because those who manage it are never fully satisfied. To budget is to decide on the basis of inadequate information, often without secure knowledge of how past appropriations were used or of what was accomplished, or of the results that new allocations may produce. Most people involved in budgeting have experienced the frustration of having their preferences crowded out by the built-in cost of past actions. Budgeting is a de...
L. W. Murray, Ph.D.; Alev M. Efendioglu, Ph.D.
The recession of 2007-09 resulted in large budget deficits for municipal governments in the U.S. One of the major causes was the use of traditional line-item budgeting. Research has shown that line-item budgeting is particularly ineffective during times of fiscal turbulence and uncertainty as policy-makers tend to overestimate anticipated revenues during recessionary periods while underestimating the growth rate of expenses. Further complicating the budgetary process is the large, and grow...
Alakeson, Vidhya; Boardman, Jed; Boland, Billy; Crimlisk, Helen; Harrison, Charlotte; Iliffe, Steve; Khan, Masood; O'Shea, Rory; Patterson, Janet
Personal health budgets (PHBs) were piloted in the National Health Service (NHS) in England between 2009 and 2012 and were found to have greater positive effects on quality of life and psychological well-being for those with mental health problems than commissioned service, as well as reducing their use of unplanned care. The government intends to extend PHBs in England for long-term conditions, including mental health, from April 2015. Given the importance of engaging clinicians in the next phase of PHB development, we provide an overview of the approach, synthesise the evidence from the national pilot and debate some of the opportunities and challenges. Balancing individual choice and recovery with concerns for risk, equity and the sustainability of existing community services is the central tension underpinning this innovation in mental health service delivery. PMID:26958358
Full Text Available This paper analyses the current budgetary system of the EU, its features and the differences in it from the budgets of nation states, particularly from the standpoint of budgetary revenue and expenditure. Below there is an analysis of the system of the redistribution of EU budgetary resources via the Structural Funds, leading to different net positions of the member states in the use of budgetary resources. The object of the system is to achieve the maximum economic and social cohesion within the EU. The article points out that processes of EU enlargement and the creation of a new “financial perspective” will lead to many problems in the fulfilment of these objectives.
Full Text Available Having an efficient budget normally has different advantages such as measuring the performance of various organizations, setting appropriate targets and promoting managers based on their achievements. However, any budgeting planning requires prediction of different cost components. There are various methods for budgeting planning such as incremental budgeting, program budgeting, zero based budgeting and performance budgeting. In this paper, we present a fuzzy goal programming to estimate operational budget. The proposed model uses fuzzy triangular as well as interval number to estimate budgeting expenses. The proposed study of this paper is implemented for a real-world case study in province of Qom, Iran and the results are analyzed.
Sandalgaard, Niels; Bukh, Per Nikolaj
In this paper we discuss the role of motivation in relation to budgeting and we analyse how the Beyond Budgeting model functions compared with traditional budgeting. In the paper we focus on budget related motivation (and motivation in general) and conclude that the Beyond Budgeting model is a...... motivational paradox....
Alexander, Donald L.; Anderson, Roger C.
Zero-base budgeting as it is used at Allegany College is described. Zero-based budgeting is defined as a budgeting and planning approach that requires the examination of every item in a budget request as if the request were being proposed for the first time. Budgets (decision packages) are first made up for decision units (i.e., a course for the…
Reactionary stances against pending budget cuts should be considered to be less favorable positioning for library leaders versus more proactive and anticipatory strategies. By changing the attitudinal and service posturing of library staff and services, libraries can show themselves as a more essential function to their colleges. Budget cuts…
After months of arduous negotiation and partisan squabbling, states across the country have produced budgets for the new fiscal year that in many cases will bring deep cuts to state spending, including money for schools. The budget blueprints adopted by numerous states were postscripts to divisive legislative sessions that saw newly elected…
This article discusses the reforms introduced in the Netherlands since the 1980s to improve the transparency and efficiency of government programmes: programme budgeting, policy orientation, and interdepartmental policy reviews. The impact on the budget structure and process is described. An annex explains some typical characteristics of the Dutch budgetary process.
Pereus, Steven C.
For most districts, budgeting has become a cost-cutting exercise designed to close the gap between revenues and expenses. During this process, decision makers inherently assume that existing operations are efficient and effective--an assumption that is rarely validated by facts. Cutting programs and services balances budgets but does not…
Muscatine, L.; Falkowski, P.G.; Dubinsky, Z.
Methods are described which permit the estimation of daily budgets for photosynthetically fixed carbon in any alga-invertebrate symbiosis. Included is a method for estimating total daily translocation which does not involve the use of C-14. A daily carbon budget for a shallow water symbiotic reef coral is presented.
Bell, Peter M.
Research budgets of several of the federal government agencies were increased significantly over the Reagan administration's requests in the House of Representative's appropriations bill H.R. 4034. These budgets had been removed from the Reagan administration's omnibus reconciliation bill, and thus there were worries expressed that certain research funding could be in jeopardy. The rationale was that because the requests were voted on individually on the floor of the House, many sections of the budgets would be subjected to extra scrutiny, which would lead to more cuts.The National Science Foundation (NSF) budget request had been cut and reordered by the Office of Management and Budget (OMB) by making sharp reductions in programs of the social sciences and in programs of science and engineering education. There were fears that these programs would be reinstated to the original request level, at the expense of the budgets of other research activities. These fears materialized, but only momentarily. Efforts to cut the research activities by the House Appropriations Committee were soundly defeated. The budget was supported, with additional increases to provide for the education programs, by a high margin, which included most Republican and Democratic members of the House of Representatives. The overall NSF budget, as passed, has a total appropriation of $1103.5 million, compared with the Administration's request of $1033.5 million (the Fiscal Year 1981 appropriation for the NSF was $1022.4 million). The House approved budget included increases of $44.9 million in research and $25.1 million in science and engineering education. Included in the research budget increase were recommendations by the House Appropriations Committee for support of the social sciences and for the international affairs programs. Also included in the recommendations was support of interdisciplinary research programs that cut across the directorates of the NSF.
L. W. Murray, Ph.D.
Full Text Available The recession of 2007-09 resulted in large budget deficits for municipal governments in the U.S. One of the major causes was the use of traditional line-item budgeting. Research has shown that line-item budgeting is particularly ineffective during times of fiscal turbulence and uncertainty as policy-makers tend to overestimate anticipated revenues during recessionary periods while underestimating the growth rate of expenses. Further complicating the budgetary process is the large, and growing, amount of employee health care and pension unfunded liabilities. Municipal governments that employed performance-based budgeting, however, experienced budgetary deficits that were significantly smaller and whose duration was measurably shorter, suggesting that this process of budgeting provided significant advantages.
Shulian Deng; Jun Peng
Despite many reforms implemented in China’s public financial management over the past ten years, China’s public budget still exhibits a glaring lack of accountability, most evident in the gap between the adopted budget and the final budget. This article examines the role played by public budgeting in ensuring good governance, and establishes a framework for how the legislature ensures accountability in the public budgeting process. The existing problems in the Chinese public budgeting process...
Marie Anne Lorain
Full Text Available This study examines the evolution of budgeting practices in the extremely difficult Spanish economic environment. In order to analyse if companies are still maintaining their budgeting process and if, right now, they are facing more difficulties in forecasting accurate indicators, two similar web surveys were addressed over two periods of time, firstly in 2008 at the beginning of the financial crisis, and secondly in 2013 after five years of a downward trend. In addition, in-depth interviews were conducted to investigate how companies brought more flexibility to their budgeting process in order to cope with environmental uncertainty. The survey indicates that 97% of respondents are still using a traditional budgeting process being this result similar to the one found in 2008. However, 2013 showed that the reliance on forecasted information is being increasingly questioned. Furthermore the study revealed that the respondents are bringing more flexibility to their processes, being able to modify the objectives once the budget is approved and to obtain new resources outside the budgeting process. This paper contributes to revealing information about difficulties in setting reliable objectives in a turbulent environment and provides data about the evolution of budgeting practices over five years during an austere economic crisis.
Le Quéré, C.; Moriarty, R.; Andrew, R. M.; Peters, G. P.; Ciais, P.; Friedlingstein, P.; Jones, S. D.; Sitch, S.; Tans, P.; Arneth, A.; Boden, T. A.; Bopp, L.; Bozec, Y.; Canadell, J. G.; Chini, L. P.; Chevallier, F.; Cosca, C. E.; Harris, I.; Hoppema, M.; Houghton, R. A.; House, J. I.; Jain, A. K.; Johannessen, T.; Kato, E.; Keeling, R. F.; Kitidis, V.; Klein Goldewijk, K.; Koven, C.; Landa, C. S.; Landschützer, P.; Lenton, A.; Lima, I. D.; Marland, G.; Mathis, J. T.; Metzl, N.; Nojiri, Y.; Olsen, A.; Ono, T.; Peng, S.; Peters, W.; Pfeil, B.; Poulter, B.; Raupach, M. R.; Regnier, P.; Rödenbeck, C.; Saito, S.; Salisbury, J. E.; Schuster, U.; Schwinger, J.; Séférian, R.; Segschneider, J.; Steinhoff, T.; Stocker, B. D.; Sutton, A. J.; Takahashi, T.; Tilbrook, B.; van der Werf, G. R.; Viovy, N.; Wang, Y.-P.; Wanninkhof, R.; Wiltshire, A.; Zeng, N.
Accurate assessment of anthropogenic carbon dioxide (CO2) emissions and their redistribution among the atmosphere, ocean, and terrestrial biosphere is important to better understand the global carbon cycle, support the development of climate policies, and project future climate change. Here we describe data sets and a methodology to quantify all major components of the global carbon budget, including their uncertainties, based on the combination of a range of data, algorithms, statistics, and model estimates and their interpretation by a broad scientific community. We discuss changes compared to previous estimates, consistency within and among components, alongside methodology and data limitations. CO2 emissions from fossil fuel combustion and cement production (EFF) are based on energy statistics and cement production data, respectively, while emissions from land-use change (ELUC), mainly deforestation, are based on combined evidence from land-cover-change data, fire activity associated with deforestation, and models. The global atmospheric CO2 concentration is measured directly and its rate of growth (GATM) is computed from the annual changes in concentration. The mean ocean CO2 sink (SOCEAN) is based on observations from the 1990s, while the annual anomalies and trends are estimated with ocean models. The variability in SOCEAN is evaluated with data products based on surveys of ocean CO2 measurements. The global residual terrestrial CO2 sink (SLAND) is estimated by the difference of the other terms of the global carbon budget and compared to results of independent dynamic global vegetation models forced by observed climate, CO2, and land-cover-change (some including nitrogen-carbon interactions). We compare the mean land and ocean fluxes and their variability to estimates from three atmospheric inverse methods for three broad latitude bands. All uncertainties are reported as ±1σ, reflecting the current capacity to characterise the annual estimates of each
Le Quéré, C.; Moriarty, R.; Andrew, R. M.; Canadell, J. G.; Sitch, S.; Korsbakken, J. I.; Friedlingstein, P.; Peters, G. P.; Andres, R. J.; Boden, T. A.; Houghton, R. A.; House, J. I.; Keeling, R. F.; Tans, P.; Arneth, A.; Bakker, D. C. E.; Barbero, L.; Bopp, L.; Chang, J.; Chevallier, F.; Chini, L. P.; Ciais, P.; Fader, M.; Feely, R. A.; Gkritzalis, T.; Harris, I.; Hauck, J.; Ilyina, T.; Jain, A. K.; Kato, E.; Kitidis, V.; Klein Goldewijk, K.; Koven, C.; Landschützer, P.; Lauvset, S. K.; Lefèvre, N.; Lenton, A.; Lima, I. D.; Metzl, N.; Millero, F.; Munro, D. R.; Murata, A.; Nabel, J. E. M. S.; Nakaoka, S.; Nojiri, Y.; O'Brien, K.; Olsen, A.; Ono, T.; Pérez, F. F.; Pfeil, B.; Pierrot, D.; Poulter, B.; Rehder, G.; Rödenbeck, C.; Saito, S.; Schuster, U.; Schwinger, J.; Séférian, R.; Steinhoff, T.; Stocker, B. D.; Sutton, A. J.; Takahashi, T.; Tilbrook, B.; van der Laan-Luijkx, I. T.; van der Werf, G. R.; van Heuven, S.; Vandemark, D.; Viovy, N.; Wiltshire, A.; Zaehle, S.; Zeng, N.
Accurate assessment of anthropogenic carbon dioxide (CO2) emissions and their redistribution among the atmosphere, ocean, and terrestrial biosphere is important to better understand the global carbon cycle, support the development of climate policies, and project future climate change. Here we describe data sets and a methodology to quantify all major components of the global carbon budget, including their uncertainties, based on the combination of a range of data, algorithms, statistics, and model estimates and their interpretation by a broad scientific community. We discuss changes compared to previous estimates as well as consistency within and among components, alongside methodology and data limitations. CO2 emissions from fossil fuels and industry (EFF) are based on energy statistics and cement production data, while emissions from land-use change (ELUC), mainly deforestation, are based on combined evidence from land-cover-change data, fire activity associated with deforestation, and models. The global atmospheric CO2 concentration is measured directly and its rate of growth (GATM) is computed from the annual changes in concentration. The mean ocean CO2 sink (SOCEAN) is based on observations from the 1990s, while the annual anomalies and trends are estimated with ocean models. The variability in SOCEAN is evaluated with data products based on surveys of ocean CO2 measurements. The global residual terrestrial CO2 sink (SLAND) is estimated by the difference of the other terms of the global carbon budget and compared to results of independent dynamic global vegetation models forced by observed climate, CO2, and land-cover change (some including nitrogen-carbon interactions). We compare the mean land and ocean fluxes and their variability to estimates from three atmospheric inverse methods for three broad latitude bands. All uncertainties are reported as ±1σ, reflecting the current capacity to characterise the annual estimates of each component of the global
Leath, Audrey T.
The fiscal year 1994 budget request for NASA is $15.3 billion, an increase of $934.6 million, or 6.5%, above the 1993 appropriation of $14.3 billion. Within this first budget request developed under NASA Administrator Daniel Goldin, the emphasis has changed and some details remain unresolved. At the agency's budget briefing, Goldin echoed Clinton's mantra for change and increased investment in new technologies. Saying that NASA was “too much into human space flight,” Goldin has proposed increased funding for technology development at the expense of the space station. He has also made reductions in some existing programs and increased funding for others.
National Oceanic and Atmospheric Administration, Department of Commerce — The NASA/GEWEX Surface Radiation Budget (SRB) Release-3.0 data sets contains global 3-hourly, daily, monthly/3-hourly, and monthly averages of surface and top-of...
Congress has agreed to match or exceed most of the funding requests for the major science agencies requested by President Clinton in February. Many of them will receive their largest budget increases for years (11 paragraphs).
Participatory Budgeting (PB) programs are innovative policymaking processes. Citizens are directly involved in making policy decisions. Forums are held throughout the year so that citizens have the opportunity to allocate resources, prioritize broad social policies, and monitor public spending.
The most important rule for financial management in small companies, although it is general rule for all sizes of company, is not to run out of cash. Being a financial manager for a small company, it is more serious to manage company's budget because the smaller enterprise faces greater challenge in raising cash. The following subjects are areas to be covered in addressing the issue of budgeting in a small business: -the current academic views and literature reviews on the subject o...
This paper examines the concept of gender-responsive government budgeting, promoted in recent years by women's nongovernmental organizations, academia, and multilateral organizations, and the extent of its implementation by national governments in both advanced and developing countries. Owing to recently developed analytical and technical tools, government budget management systems in some countries can help promote gender equality-to the extent of government involvement in gender-sensitive s...
Cristina Vicente; Ana-María Ríos; María-Dolores Guillamón
The aim of this paper is to analyze how the implementation of the Budgetary Stability Law has affectedPolitical Budget Cycles generated by Spanish local governments. Specifically, we study whether the evolutionof debt, budget deficit, capital spending and current spending over the electoral cycle has changed after theintroduction of this law. We use a sample of 132 Spanish municipalities with more than 50,000 inhabitants(including the provincial capitals) during the period 1995‑2009. Our resu...
Berlin, M F; Budzynski, M R
This article details the use of the variance analysis as management tool to evaluate the financial health of the practice. A common financial tool for administrators has been a simple calculation measuring the difference between actual financials vs. budget financials. Standard cost accounting provides a methodology known as variance analysis to better understand the actual vs. budgeted financial streams. The standard variance analysis has been modified by applying relative value units (RVUs) as standards for the practice. PMID:10387247
"The US has slashed funding for the International Linear Collider (ILC) by 75% as the budget for 2008 has been finally agreed between the Republican Bush Administration and Democratic Cngress. The new budget legislation, which US president George W. Bush is expected to signe by 31 December, will see up to 200 scientists at the Fermi National Accelerator Laboratory (Fermilag) lose their jobs." (2 pages)
... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Budget justification. 130.460... CENTERS § 130.460 Budget justification. The SBDC Director, as a part of the renewal application, or the... submit to the SBA Project Officer the budget justification for the upcoming budget period. The...
The annual budget has been criticised in recent years. The critics claim, among other things, that the annual budget is not suitable for today's business environment, that annual budgets stimulate dysfunctional behaviour and furthermore that the use of budgets is too costly. This paper examines...
Budgeting, a set of steps taken by state competent bodies in order to materialize the financial policy applied by governmental authority, takes place in the following stages: setting out the budget statement, approving the budget, budget execution, budget execution completion, controlling and approving budget execution completion. Budget execution is described in specialized literature especially as a stage in the budgeting process in the components of the national public budget (public budge...
Davina F. Jacobs
A key challenge in government budgeting is to define an appropriate balance between current and capital expenditures. Budgeting for government capital investment also remains not well-integrated into the formal budget preparation process in many countries. This paper aims to provide an overview of past and current budgeting practices for public investment. The study will also provide a comparison between the budget practices between low-income countries and developed countries and make a seri...
Gender budgeting, which is also known as gender responsive budgeting , tracks how budgets respond to gender equality and women’s rights requirement. This entails investing in and making available mechanisms, guidelines and indicators that enable gender equality advocates to track progress, benefit incidence and show how supposedly gender neutral budgets impact on men and women. The aim of this discussion is to highlight the importance of gender budgeting in addressing gender disparities while...
Ph. D. Student Ionut Constantin
Full Text Available In the recent decades, the budget deficit has become one of the characteristics of national economies. Furthermore, it finds its dimensions amplification. Despite this, more and more are the economists who dispute the need to balance the budget, arguing the need even the deficit and systematic use of in order to achieve economic equilibrium. Such guidance is substantiated by the need to promote an economic policy which ensures full use of resources and non-inflation economic growth.In these circumstances, balancing the budgest is clearly of secondary importance. In this context, it supported the need to increase expenditure at a pace faster than income growth and, implicitly , to keep budget deficits.
Rose, Jeremy; Rios, Jesus; Lippa, Barbara
Participatory budgeting is a reasonably well-established governance practice, particularly in South America. It is information and communication rich - making it well suited for modern technology support; in addition, the widespread participation of many citizens is difficult to achieve without...... this support. Participatory budgeting is associated with eParticipation, where much is already known about the kinds of technologies supporting citizen participation and how they are used. This paper identifies (from the existing literature) basic processes which are common to most participatory......, is integrated with a purpose-built internet platform; here we use the analysis to understand how the internet-based technologies are used to support the various participatory budgeting processes. We identify a range of these technologies which are currently used to support different e...
Mosley, P.; Suleiman, A.
This paper examines the effectiveness of budget support aid as an anti-poverty instrument. We argue that a major determinant of this effectiveness is the element of trust – or `social capital´, as it may be seen – which builds up between representatives of the donor and recipient. Thus we model the conditionality processes attending budget support aid, not purely in the conventional way as a non-cooperative two-person game, but rather as a non-cooperative game which may mutate into a collabor...
Mercure, Donald C.
The multiyear forecasting model is a device to focus on the input side of the educational process--staff, materials, facilities, and services. An annual budget can be developed from the multiyear work plan, with specific policy statements being made to achieve the outcomes initially determined to be the goals and objectives of the district. (MLF)
Huff, Robert A.
Planning, Programming, and Budgeting Systems (PPBS) are increasingly mentioned as effective means for improving the management of educational resources in institutions of higher education. PPBS has several advantages over conventional accounting systems, which still would be needed for day to day operations. First, it relates cost to output;…
What began as an idea from an Internet posting is now set to sweep through China Asingle posting on the Internet gave birth to a large budget hotel brand.In 2001, the founder of ctrip.com, Ji Qi, noticed an online friend com-plaining that ctrip.com’s hotel reser-
Planning Programming and Budgeting Systems (PPBS) have been considered as either synonymous with abstract, advanced, mathematical systems analysis or as an advanced accounting and control system. If PPBS is to perform a useful function, both viewpoints must be combined such that a number of standardized procedures and reports are required and…
Lanzerotti, L. J.
The recent letter by L. H. Meredith commenting on the proposed fiscal year (FY) 1989 budget for the National Aeronautics and Space Administration (NASA) Office of Space Science and Applications (OSSA) fails to recognize the public procedures and planning processes that were involved in the determination of the budget. The letter also ignores the long-range planning that OSSA has been pursuing in very close consultation with the scientific community in order to achieve, insofar as possible, a rationalization of the budget and programmatic decision-making process. This planning, which addresses well the issues Meredith seems concerned about, does not absolutely guarantee budgetary success for the long term. However, without the planning, any success will be nearly impossible to achieve. I strongly suggest that Meredith (and any other interested member of AGU) obtain and read carefully copies of the minutes of the last two or three meetings of the OSSA Space and Earth Science Advisory Committee (SESAC) and a copy of the initial OSSA Strategic Plan. These minutes document a portion of the dialog between NASA and the science community which was instrumental in formulating this year's budget and the plans for following years.
Vestlusringi teemad: riigieelarve koostamisel ei arvestata soolist võrdõiguslikkust; gender budgeting kui üks soolise võrdõiguslikkuse jälgimise viise; vabaabielu võib osutuda naisele palju ebasoodsamaks kui mehele; kogukonna kollektiivne vastutus perevägivalla korral. Vt. samas: Aasta 2004 suurte mõtlejate auhinnad
Geiger, Philip E.
Zero-based, programmatic budgeting involves four basic steps: (1) define what needs to be done; (2) specify the resources required; (3) determine the assessment procedures and standards to use in evaluating the effectiveness of various programs; and (4) assign dollar figures to this information. (MLF)
Executive Office of the President — Each year, after the President's State of the Union address, the Office of Management and Budget releases the Administration's Budget, offering proposals on key...
This report contains the fiscal year budget justification to Congress. The budget provides estimates for salaries and expenses and for the Office of the Inspector General for fiscal years 1994 and 1995
Ian Hawkesworth; Lisa von Trapp; David Fjord Nielsen
Poland currently has a traditional budget system that is primarily based on organisational units and control of inputs. But Poland is in the process of introducing a new budget system, the performance-based budgeting system, in order to improve public finance management and strengthen allocative and operational efficiency, multi-year budgeting, and transparency and accountability. Poland faces hard choices on how to harness the advantages of performance management while minimising the costs i...
Among various budgeting theories and practices at the federal level, performance budgeting has played an important role with its long developmental history. Performance budgeting was short-lived as it was replaced by program budgeting in the early 1960s. Looking at the period between the first decade of the twentieth century and the mid-1960s, the present paper seeks to investigate two major questions to which budgetary literature has given short shrift: 1) What forces led to the emergence of...
B. Baumgartner, Frank; Foucault, Martial; François, Abel
We use data on French budgeting to test models of friction, incrementalism and punctuated equilibrium. Data include the overall state budget since 1820; ministerial budgets for seven ministries since 1868; and a more complete ministerial series covering ten ministries since 1947. Our results in every case are remarkably similar to the highly leptokurtic distributions that Jones and Baumgartner (2005) demonstrated in US budgeting processes. This suggests that general characteristics of adminis...
The author reports on the results of a survey of a random sample of 102 belgian industrial companies, which measured which budget setting processes companies use, how they set budgets and the resulting budget composition. The objective of the study was first to compare the results with international practice, and second to try to explain their budgeting practices as a function of company, product and market characteristics measured in the same survey. The major conclusions are mixed : on the ...
The subject of this section is the budget - a plan expressed in financial terms - and why it is important for your activity and the organization. An organization uses budgets in different ways as part of its systems planning, information, performance measurement and control. The impact of budgets in these systems is important. In this section we will see how budgets acquire meanings if are interpreted in terms of organizational objectives, culture management and staff. This section seeks to c...
This report contains the Nuclear Regulatory Commission (NRC) fiscal year budget justification to Congress. The budget provides estimates for salaries and expenses and for the Office of the Inspector General for fiscal year 1995. The NRC 1995 budget request is $546,497,000. This is an increase of $11,497,000 above the proposed level for FY 1994. The NRC FY 1995 budget request is 3,218 FTEs. This is a decrease of 75 FTEs below the 1994 proposed level.
This report contains the Nuclear Regulatory Commission (NRC) fiscal year budget justification to Congress. The budget provides estimates for salaries and expenses and for the Office of the Inspector General for fiscal year 1995. The NRC 1995 budget request is $546,497,000. This is an increase of $11,497,000 above the proposed level for FY 1994. The NRC FY 1995 budget request is 3,218 FTEs. This is a decrease of 75 FTEs below the 1994 proposed level
Doyle, Richard; McCaffery, Jerry
The immediate effect of the Budget Enforcement Act (BEA) of 1990 was to cancel a pending $110 billion sequester and to change the Gramm-Rudman-Hollings deficit targets. These and other changes allowed Congress and the administration to escape responsibility for increases in the deficit if discretionary spending was kept within the caps and no new entitlement programs or revenue enhancements were added. This assumption and others relating to the empowerment of the Appropriations...
Failing to have a plan to communicate with stakeholders during the budget process is a plan to fail. Without community support, getting budget approval can be difficult. Thus, school business officials must have a plan to ensure the appropriate budget message is conveyed throughout all communication channels. In fact, a communication plan is the…
As a teacher in the Milwaukee Public Schools (MPS) for the past 16 years, this author has grown used to dismal budget cut news arriving each February. Although cuts are always frustrating and their results burdensome, his school has been able to "hang on" reasonably well. This year, however, the budget cuts were extreme. The school's budget was…
Jefferson, Anne L.
Factors for discrepancies between budgeting ideals and actual implementation are discussed. The basic problem lies in the different orientations of budget establishers and implementors, or between product and process, which results in a separation of productivity and resource allocation issues. A recommendation is that the budgeting process must…
Program budgeting, a method founded in the systems approach, allows control, management, and planning in the library system, and avoids the more comprehensive analysis required by zero-based budgeting. By evaluation of the impacts of the work accomplished by the library staff, the budgeted amounts can be justified or adjusted in subsequent years.…
Marri, Anand R.; Ahn, Meesuk; Crocco, Margaret Smith; Grolnick, Maureen; Gaudelli, William; Walker, Erica N.
The issues surrounding the federal budget, national debt, and budget deficit are complex, but not beyond the reach of young students. This study finds scant treatment of the federal budget, national debt, and budget deficit in high schools today. It is hardly surprising that high school teachers spend so little time discussing these topics in…
Hentschke, Guilbert C.
Successful adoption of zero-base budgeting (ZBB) will be greater than that of planning-programming-budgeting-systems (PPBS) because perceived problems inherent in PPBS are largely missing in ZBB; ZBB appears to fit current school district budgeting behavior; and ZBB seems to improve communication about the need for budget reform. (Author/IRT)
For FY 1996, the interagency budget request for the U.S. Global Change Research Program (USGCRP) totals $2.156 billion, or a 1.8% ($39 million) increase over FY 1995. President Clinton has broadened the scope of the program to include another $358 million in reprogrammed activities in keeping with a push by the National Science and Technology Council's Committee on Environment and Natural Resources Research (CENR) to more closely link costs and objectives. In essence, the increase for what could be considered the “traditional” global change budget would be only 1.4%, or $24 million over the FY 1995 appropriation. USGCRP now embraces the Department of Energy (DoE) research on environmental technologies, NASA launch vehicle charges, and additional Mission to Planet Earth (MTPE) research for environmental issues other than global change.
Philippe Burger; Ian Hawkesworth
Capital investment is a key function of government. However, for a number of reasons it has proven difficult for governments to ensure that capital investment represents value for money, is affordable, and is budgeted and accounted for in a prudent and transparent manner. This article discusses these challenges facing governments. Using the findings of a survey conducted among OECD countries and enhanced engagement countries in 2012, this article provides an overview of what governments are d...
Greene, Jeffrey; DeSoto, Julie
Newly elected Democratic Governor Steve Bullock called for investing in Main Street, investing more in Montana’s education system, creating health care solutions that improve access for Montanans, and bringing high paying jobs to the state. The governor achieved few of his goals but the legislature did produce a balanced budget that addressed a variety of issues including Montana’s poorly funded state pension system, increased spending in a number of functional areas, provided $110 million in...
It has been widely argued that government budget deficits reduce national saving. Estimated relations indicate otherwise, both for the traditional or conventional, 'official' measure of national saving and a broader, more relevant measure, encompassing government and household as well as private business investment in tangible capital. Greater price-adjusted, high-employment deficits, increases in the real monetary base, and declines in real exchange rates have all been associated with more s...
Duncan M. Holthausen, Jr.; Gert Assmus
This article presents a model for the allocation of an advertising budget to geographic market segments, or territories, when the sales response to advertising in each segment is characterized by a probability distribution. It is shown that allocation decisions that are based on the expected sales response may be associated with a relatively large degree of risk and, therefore, non-optimal to a risk-averse manager. The model derives an "efficient frontier" in terms of the expected profit and ...
Eduardo Engel; Ronald Fischer; Alexander Galetovic
Latin American governments progressively substituted build–operate–and–transfer (BOT) contracts for government–provided highways during the nineties. Because under BOT a private franchise holder finances and operates the road in exchange for tolls, it is often claimed that BOT represents a privatization of highways. We argue that, as currently applied, the BOT model is an imperfect and incomplete privatization, because the franchise holders’ budget constraint has been soft, with losses being ...
The article presents the current concepts of budgeting with the special focus on innovative budgets. It includes the evolution of the budgeting concept starting from the traditional one which was applied in the second half of the 20th Century and assumed the budget as the main tool for the achievement of company’s goals. The next presented method is Better Budgeting. It arouse at the nineties as the resposne for the critics of the traditional method which was accused for the fixed assumptions...
Full Text Available The article presents the current concepts of budgeting with the special focus on innovative budgets. It includes the evolution of the budgeting concept starting from the traditional one which was applied in the second half of the 20th Century and assumed the budget as the main tool for the achievement of company’s goals. The next presented method is Better Budgeting. It arouse at the nineties as the resposne for the critics of the traditional method which was accused for the fixed assumptions which were no longer matching with the fast changing competitive environment. This method assumed the high level of budget preparation as he opposite to the detailed level as well as shorter planning period. The Beyond Budgeting was the most radical method and eliminated budget as the tool supporting the management; the concept has been used from the nineties until today, by more than seventy multinational companies from beyond budgeting round table. However, Beyond Budgeting was also criticised for not being applied in the industrial sector and too theoretical approach. Therefore, Ronald Gleicha from European Business School, established a working group, which icludes the scientists and managers, in order to create by mid of 2009, the new and opitimal method, which is called Modern Budgeting.
Wright, Donald J
A soft budget constraint arises when a government is unable to commit to not 'bailout' a public hospital if the public hospital exhausts its budget before the end of the budget period. It is shown that if the political costs of a 'bailout' are relatively small, then the public hospital exhausts the welfare-maximising budget before the end of the budget period and a 'bailout' occurs. In anticipation, the government offers a budget to the public hospital that may be greater than or less than the welfare-maximising budget. In either case, the public hospital treats 'too many' elective patients before the 'bailout' and 'too few' after. The introduction of a private hospital reduces the size of any 'bailout' and increases welfare. Copyright © 2015 John Wiley & Sons, Ltd. PMID:25740723
The U.S. Congress has determined that the safe use of nuclear materials for peaceful purposes is a legitimate and important national goal. It has entrusted the Nuclear Regulatory Commission (NRC) with the primary Federal responsibility for achieving that goal. The NRC's mission, therefore, is to regulate the Nation's civilian use of byproduct, source, and special nuclear materials to ensure adequate protection of public health and safety, to promote the common defense and security, and to protect the environment. The NRC's FY 1998 budget requests new budget authority of $481,300,000 to be funded by two appropriations - one is the NRC's Salaraies and Expenses appropriation for $476,500,000, and the other is NRC's Office of Inspector General appropriation for $4,800,000. Of the funds appropriated to the NRC's Salaries and Expenses, $17,000,000, shall be derived from the Nuclear Waste Fund and $2,000,000 shall be derived from general funds. The proposed FY 1998 appropriation legislation would also exempt the $2,000,000 for regulatory reviews and other assistance provided to the Department of Energy from the requirement that the NRC collect 100 percent of its budget from fees. The sums appropriated to the NRC's Salaries and Expenses and NRC's Office of Inspector General shall be reduced by the amount of revenues received during FY 1998 from licensing fees, inspection services, and other services and collections, so as to result in a final FY 1998 appropriation for the NRC of an estimated $19,000,000 - the amount appropriated from the Nuclear Waste Fund and from general funds. Revenues derived from enforcement actions shall be deposited to miscellaneous receipts of the Treasury
The U.S. Congress has determined that the safe use of nuclear materials for peaceful purposes is a legitimate and important national goal. It has entrusted the Nuclear Regulatory Commission (NRC) with the primary Federal responsibility for achieving that goal. The NRC`s mission, therefore, is to regulate the Nation`s civilian use of byproduct, source, and special nuclear materials to ensure adequate protection of public health and safety, to promote the common defense and security, and to protect the environment. The NRC`s FY 1998 budget requests new budget authority of $481,300,000 to be funded by two appropriations - one is the NRC`s Salaraies and Expenses appropriation for $476,500,000, and the other is NRC`s Office of Inspector General appropriation for $4,800,000. Of the funds appropriated to the NRC`s Salaries and Expenses, $17,000,000, shall be derived from the Nuclear Waste Fund and $2,000,000 shall be derived from general funds. The proposed FY 1998 appropriation legislation would also exempt the $2,000,000 for regulatory reviews and other assistance provided to the Department of Energy from the requirement that the NRC collect 100 percent of its budget from fees. The sums appropriated to the NRC`s Salaries and Expenses and NRC`s Office of Inspector General shall be reduced by the amount of revenues received during FY 1998 from licensing fees, inspection services, and other services and collections, so as to result in a final FY 1998 appropriation for the NRC of an estimated $19,000,000 - the amount appropriated from the Nuclear Waste Fund and from general funds. Revenues derived from enforcement actions shall be deposited to miscellaneous receipts of the Treasury.
Santhi, Nankakishore [Los Alamos National Laboratory; Pan, Feng [Los Alamos National Laboratory
Several scenarios exist in the modern interconnected world which call for efficient network interdiction algorithms. Applications are varied, including computer network security, prevention of spreading of Internet worms, policing international smuggling networks, controlling spread of diseases and optimizing the operation of large public energy grids. In this paper we consider some natural network optimization questions related to the budget constrained interdiction problem over general graphs. Many of these questions turn out to be computationally hard to tackle. We present a particularly interesting practical form of the interdiction question which we show to be computationally tractable. A polynomial time algorithm is then presented for this problem.
Sandalgaard, Niels; Bukh, Per Nikolaj; Poulsen, Carsten Stig
The effect of participative budgeting on motivation is often considered in management accounting research. In this study we focus on dispositional factors of motivation rooted in personality that affect budgeting. Especially we focus on the effect of personality traits in the form of achievement......, power and affiliation motives on budget goal commitment in interaction with participative budgeting. The study is based on a survey among bank managers at different organizational levels of a Scandinavian regional bank and the results indicate that the effect of participative budgeting on budget goal...
The principal items of the nuclear budget for the fiscal year 1979 are 165,700 Million for the Science and Technology Agency for the promotion of nuclear energy development, and for the Ministry of International Trade and Industry, 3,360 Million from the general account for nuclear items, 57,500 Million from the special account for power source development and 99,900 Million for fiscal investments and loans. In the Science and Technology Agency, compared with the last fiscal year, the appropriations have been especially increased for the research and development of nuclear fusion in the Japan Atomic Energy Research Institute. In the Ministry of ITI, the distinctive budgetary features are those for streamlining the safety regulation administration, uranium extraction from sea water, and thermal effluent management. The 1979 government nuclear budget is described as follows: in the STA, Japan Atomic Energy Research Institute, Power Reactor and Nuclear Fuel Development Corporation, Japan Nuclear Ship Development Agency, and National Institute of Radiological Sciences; in the MITI, general account, special account, and fiscal investments and loans; the items in other ministries. (J.P.N.)
We comprehensively compile and review N content in geologic materials to calculate a new N budget for Earth. Using analyses of rocks and minerals in conjunction with N-Ar geochemistry demonstrates that the Bulk Silicate Earth (BSE) contains \\sim7\\pm4 times present atmospheric N (4\\times10^18 kg N, PAN), with 27\\pm16\\times10^18 kg N. Comparison to chondritic composition, after subtracting N sequestered into the core, yields a consistent result, with BSE N between 17\\pm13\\times10^18 kg to 31\\pm24\\times10^18 kg N. In the chondritic comparison we calculate a N mass in Earth's core (180\\pm110 to 300\\pm180\\times10^18 kg) and discuss the Moon as a proxy for the early mantle. Significantly, we find the majority of the planetary budget of N is in the solid Earth. The N estimate herein precludes the need for a "missing N" reservoir. Nitrogen-Ar systematics in mantle rocks and basalts identify two mantle reservoirs: MORB-source like (MSL) and high-N. High-N mantle is composed of young, N-rich material subducted from the...
Calin Anca; Todea Nicolae
The budget is a management instrument used by any entity, financially ensuring the dimension of the objectives, revenues, expenses and results at the management centers level and finally evaluating the economic efficiency through comparing the results with those budgeted for. A major component of the managerial control, the effectiveness of the budgeting process is reflected in the fact that: requires the strategic planning and implementing the plans, offers a frame of reference for performan...
Performance-based budgeting seems to be a promising tool for improving the management and accountability of public finances. However, its application causes many difficulties. This article briefly reviews international experience with performance-based budgeting and explores its application in the Netherlands since the late 1990s, including a case study of the Safety Programme. The focus is on transparency and the quality of the performance information. Compared to the former input budget, pe...
With the arrival of accrual accounting and a performance budgeting system known as \\"accrual output budgeting\\", there have been huge changes in the mechanism of central financial control in the budget-dependent Australian public sector. This article outlines and evaluates these changes. The new parliamentary appropriations arrangements are discussed, as is the increased role played by non-appropriated departmental \\"own-source\\" funding. The commercialisation rationale of these changes is ou...
Greene, Jeffrey; Hatcher, Orry
The 64th Montana Legislature ended its constitutionally mandated 90 day biennium session with a nearly $11 billion, two-year, all funds budget in April 2013. Aside from constructing a balanced budget the legislature attempted to resolve a number of long standing policy issues ranging from public pensions to school funding. Newly elected Democratic Governor Steve Bullock presented his budget which called for investing in Main Street, investing more in Montana’s education system, creating healt...
About 75% of the EU budget are transfer expenditures that go to the agricultural sector and to regional policies. This has long been criticised but the structure of the EU budget has barely changed over the last decades. The EU finances are mainly based on a unanimous agreement between the heads of state or government of the EU member states. During budget negotiations, horse trading or logrolling is a common practice. Negotiators combine expenditure positions and arrangements on the revenue ...
Chinese filmmakers are refining the art of turning a profit from small budget films ORGANIZERS of China’s upcoming film festivals are finally giving recognition to the little guys,to encourage a generation of young,talented directors producing low budget films. Several nominees were announced on September 10 to compete for the Small and Medium-Budget Film Prize at the annual Golden Rooster and Hundred Flowers Film Festival,later in the year.
The aim of the paper is the development of scientific knowledge and understandings of place value and essence of logistics budgeting.Proved that increasing the competitiveness of budgeting should improve mechanisms of logistics processes, which leads to the creation of new economic category logistics budgeting. We consider such economic categories as cash flow, budget, budgeting, logistics, analyzes and presents the advantages and disadvantages of budgeting and budgeting logistics enterprises...
Full Text Available The institutional framework from positions of different conceptual approaches was examined in the article. The attention was paid the problems of institutional support budget security in Ukraine. The institutionalization of budgetary relations and especially the formation system of institutional support was investigated. The author's approach to the nature of institutional support budget security was suggested. Institutional and legal, institutional and organizational, and staffing budget security were characterized. It is concluded that the process of institutional development budget security characterized by unacceptable levels of institutional strain.
In today´s business environment, companies are forced to constantly adapt to ever changing internal and external influences. Yet, the traditional budgeting process with its inherent flaws has remained relatively stable for decades. In order to stay competitive, companies need to improve their budgeting process by implementing Better Budgeting methods. The aim of this research was to develop a framework that helps companies to identify their budgeting problems and address them m...
Balanced budgets and proponents often use the experience of the states with balanced budget restrictions as an argument in favor of a federal balanced budget amendment. However, the state experience is not directly relevant to the federal government. State restriction are more lenient than those considered at the federal level, and many of the techniques used by the states to blame their budgets over the business cycle are not available to the federal government.
Doyle, Richard; McCaffery, Jerry
The Budget Enforcement Act of 1990, included in the controversial and comprehensive budget legislation passed by Congress in October, makes a number of significant changes in federal budgeting. It shifts the focus of the budget process from deficit reduction to spending control, provides five-year spending totals and mini-sequesters for defense, international and domestic appropriations, and puts entitlements and revenue expenditures on a pay-as-you-go basis. The Gramm-Rudman-H...
Full Text Available This paper reports a study of the full carbon (C-CO2 budget of the Australian continent, focussing on 1990–2011 in the context of estimates over two centuries. The work is a contribution to the RECCAP (REgional Carbon Cycle Assessment and Processes project, as one of numerous regional studies. In constructing the budget, we estimate the following component carbon fluxes: net primary production (NPP; net ecosystem production (NEP; fire; land use change (LUC; riverine export; dust export; harvest (wood, crop and livestock and fossil fuel emissions (both territorial and non-territorial. Major biospheric fluxes were derived using BIOS2 (Haverd et al., 2012, a fine-spatial-resolution (0.05° offline modelling environment in which predictions of CABLE (Wang et al., 2011, a sophisticated land surface model with carbon cycle, are constrained by multiple observation types. The mean NEP reveals that climate variability and rising CO2 contributed 12 ± 24 (1σ error on mean and 68 ± 15 TgC yr−1, respectively. However these gains were partially offset by fire and LUC (along with other minor fluxes, which caused net losses of 26 ± 4 TgC yr−1 and 18 ± 7 TgC yr−1, respectively. The resultant net biome production (NBP is 36 ± 29 TgC yr−1, in which the largest contributions to uncertainty are NEP, fire and LUC. This NBP offset fossil fuel emissions (95 ± 6 TgC yr−1 by 38 ± 30%. The interannual variability (IAV in the Australian carbon budget exceeds Australia's total carbon emissions by fossil fuel combustion and is dominated by IAV in NEP. Territorial fossil fuel emissions are significantly smaller than the rapidly growing fossil fuel exports: in 2009–2010, Australia exported 2.5 times more carbon in fossil fuels than it emitted by burning fossil fuels.
This report argues that advance appropriations serve no functional purpose for schools, but they create a loss of transparency, comparability, and simplicity in federal education budgeting. It allocates spending before future budgets have been established. The approach was originally used to skirt spending limits and budget procedures in place…
The carbon budget of a region can be defined as the sum of annual fluxes of carbon dioxide (CO2) and methane (CH4) greenhouse gases (GHGs) into and out of the regional surface coverage area. According to the state government's recent inventory, California's carbon budget is presently dominated by 115 MMTCE per year in fossil fuel emissions of CO2 (>85% of total annual GHG emissions) to meet energy and transportation requirements. Other notable (non-ecosystem) sources of carbon GHG emissions in 2004 were from cement- and lime-making industries (7%), livestock-based agriculture (5%), and waste treatment activities (2%). The NASA-CASA (Carnegie Ames Stanford Approach) simulation model based on satellite observations of monthly vegetation cover (including those from the Moderate Resolution Imaging Spectroradiometer, MODIS) was used to estimate net ecosystem fluxes and vegetation biomass production over the period 1990-2004. California's annual NPP for all ecosystems in the early 2000s (estimated by CASA at 120 MMTCE per year) was roughly equivalent to its annual fossil fuel emission rates for carbon. However, since natural ecosystems can accumulate only a small fraction of this annual NPP total in long-term storage pools, the net ecosystem sink flux for atmospheric carbon across the state was estimated at a maximum rate of about 24 MMTCE per year under favorable precipitation conditions. Under less favorable precipitation conditions, such as those experienced during the early 1990s, ecosystems statewide were estimated to have lost nearly 15 MMTCE per year to the atmosphere. Considering the large amounts of carbon estimated by CASA to be stored in forests, shrublands, and rangelands across the state, the importance of protection of the natural NPP capacity of California ecosystems cannot be overemphasized.
Potter, C. S.
The carbon budget of a region can be defined as the sum of annual fluxes of carbon dioxide and methane greenhouse gases (GHGs) into and out of the regional surface coverage area. According to the state government’s recent inventory, California's carbon budget is presently dominated by fossil fuel emissions of CO2 (at >85% of total annual GHG emissions) to meet energy and transportation requirements. Other notable (non-ecosystem) sources of carbon GHG emissions in 2004 were from cement- and lime-making industries, livestock-based agriculture, and waste treatment activities. The NASA-CASA (Carnegie Ames Stanford Approach) simulation model based on satellite observations of monthly vegetation cover (including those from the Moderate Resolution Imaging Spectroradiometer - MODIS) has been used to estimate net ecosystem fluxes and vegetation biomass production over the period 1990-2004. California's annual NPP for all ecosystems in the early 2000s, estimated by CASA at 120 million metric tons of carbon equivalent (MMTCE) per year, was roughly equal to its annual fossil fuel emission rates for carbon. However, since natural ecosystems can accumulate only a small fraction of this annual NPP total in long-term storage pools, the net ecosystem sink flux for atmospheric carbon across the state was estimated at a maximum rate of between 15-24 MMTCE per year under favorable precipitation conditions. Under less favorable precipitation conditions, such as those experienced during the early 1990s, ecosystems statewide were estimated to have lost nearly 15 MMTCE per year to the atmosphere. Considering the large amounts of carbon stored in standing biomass of forests, shrublands, and rangelands across the state, the implications of changing climate and land use practices on ecosystems must be factored into the state’s planning to reduce overall GHG emissions.
Jefferson, Anne L.
Decentralizing educational budgets allows the disbursement of funds aimed at maximizing student development. Three strategies for decentralizing budgets are program budgeting, which eliminates line-item budgeting and allows administrators to address questions regarding the relative value of educational programs; zero-based budgeting, which allows…
Olesya Vyacheslavovna Sulina
Full Text Available The author highlights the media discourse of the budget process in its subject-temporal dimension. Place and role of the subjects of media discourse of the budget process are determined on the basis of the analysis of budgetary legislation, practical implementation of the budgeting process in the executive and legislative bodies and its reflection in the media. Public discourse of budgeting process includes not only participants, who are legally empowered, but also other actors involved in the formation of the informational agenda regarding the budget. For example, the subjects of media discourse of the budget process are executive and legislative bodies, regulatory authorities, recipients of budgetary funds, political parties, professional and expert communities, civil society activists. Sociocommunicative description of the budgeting process and its subjects is presented based on analytical and inductive methods. At the same time political journalism is not only a space for the formation of media discourse and reflection of the budgetary process, but also one of the indicators of the state of the political system as a whole. The conclusions present methodological aids for the media discourse analysis of specific cases of the budgeting process and may be used for scientific and practical research.
Szatmary, David P.
As other universities across the country struggle with their financial challenges, continuing education units can serve the same pioneering role in the development of new financial and budget systems. Confronted by serious financial shortfalls during the last three decades, university administrators started to focus on new budget and revenue…
Moynihan, Donald P.
Performance-based budgeting has long been a recommended reform in both industrial and developing countries. Yet considerable ambiguity remains on how to define and implement this approach. A relatively strict definition is that performance-based budgeting allocates resources based on the achievement of specific, measurable outcomes (Fielding Smith 1999). This definition promises a rational...
Lawal, Ibironke O.
The number of electronic resources has climbed up steadily in recent times. Some of these e-resources are reference sources, mostly in Science, Technology and Medicine (STM), which publishers convert to electronic for obvious reasons. The library budgets for materials usually have two main lines, budget for one time purchase (monographs) and…
New aspects and advancements in classical uncertainty propagation methods were used to develop a nutrient budget with associated error for a northern Gulf of Mexico coastal embayment. Uncertainty was calculated for budget terms by propagating the standard error and degrees of fr...
Virtually every school district in the country is dealing with the need to reduce their budget. The process used to make those decisions varies from state to state but almost always includes a combination of short and long-term approaches. In many school districts the emphasis is on reducing individual budget line items and not filling vacant…
Canadian Association of University Teachers, 2012
The 2012 federal Budget marks the beginning of a painful and unnecessary fiscal retrenchment. Despite boasting one of the lowest debt-to-GDP ratios amongst industrialized countries, the Conservative government is pressing ahead with deep cuts of more than $5 billion across departmental budgets by 2014-15. For post-secondary education and research,…
Children Now, 2012
The Administration's May Revision of the 2012-2013 state budget addresses a $15.7 billion shortfall through funding shifts, cuts, and new revenue sources that place children squarely in harms way. California's kids are already grossly underserved relative to the rest of the nation's children. If the May Revise budget is passed by the Legislature,…
Canadian Association of University Teachers, 2013
The 2013 federal Budget was delivered ironically the same day as the Parliamentary Budget Officer was in court seeking more information about the impact of the government's $5.2 billion in spending cuts announced last year. The lack of budgetary transparency and accountability has become a hallmark of the Conservative government. Anyone expecting…
The data involved in a program-planned budget may be considered as being a two-dimensional array of numbers as opposed to a single column of numbers in the traditional budget accounting systems. Depending on the complexity of the organization, there may be more or fewer blanks in the two dimensional matrix. In the worst case, items can be squared,…
Terentieva Irina Viktorovna
Article is devoted to questions of performance budgeting introduction at municipal level. It will allow raising a management efficiency of budgetary resources of municipality. Transformation of budgetary process and activity of administration of municipality in connection with performance budgeting introduction are considered.
Varlotta, Lori E.
This chapter explains what senior student affairs officers (SSAOs) and those aspiring to the position should know and do in terms of budgeting to make the transition from division to university leadership. Before SSAOs can help lead any university-wide budget process, particularly ones that unfold amid fiscal decline, they must master divisional…
... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Budget preparation. 917.8 Section 917.8 Banks and Banking FEDERAL HOUSING FINANCE BOARD GOVERNANCE AND MANAGEMENT OF THE FEDERAL HOME LOAN BANKS POWERS AND RESPONSIBILITIES OF BANK BOARDS OF DIRECTORS AND SENIOR MANAGEMENT § 917.8 Budget...
Tamil Nadu Government
Speech of Thiru O. Panneerselvam, Honâ€™ble Minister for Finance, Government of Tamil Nadu, presenting the Budget for the year 2012-2013 to the Legislative Assembly on 26th March, 2012. [Government of Tamil Nadu]. URL:[http://www.tn.gov.in/budget/budgetspeech_e_2012_2013.pdf].
Chuang, Ying C.
To help vocational education budget planners take a good look each year at where they are going, what they are trying to accomplish, and where to put their money, this article describes the 12 steps in a model commonly used for zero based budgeting. (Author/HD)
This book provides an overview of the principles underlying participatory budgeting. It analyzes the merits and demerits of participatory budgeting practices around the world with a view to guiding policy makers and practitioners on improving such practices in the interest of inclusive governance. This publication includes five regional surveys, and seven country case studies can be found ...
The role of institutional budgeting strategies in promoting institutional change is examined, looking specifically at two budget components (general-purpose lump sums and earmarked funds). Experiences of the University of Utrecht (Netherlands) with internal competition for reduced funds as a means for stimulating change are discussed. (MSE)
The paper emphasizes the efforts of Romanian authorities to implement program budgeting. Based on the first results, authorities decided to establish a link between strategic planning and budgeting, as a condition for implementing multi-annual budgeting.
Full Text Available The paper emphasizes the efforts of Romanian authorities to implement program budgeting. Based on the first results, authorities decided to establish a link between strategic planning and budgeting, as a condition for implementing multi-annual budgeting.
Bruhwiler, L.; Dlugokencky, E. J.; Masarie, K.
Anthropogenic sources are thought to account for roughly 2/3 of the global atmospheric methane budget, with natural sources making up the other 1/3. Emissions from wetlands are the largest contribution from natural sources while agriculture (rice and ruminants) and waste dominate anthropogenic emissions. Fugitive emissions from fossil fuel extraction are thought to make up about 20% of the global atmospheric methane budget. It is generally recognized that observed inter-annual variability in global network observations can be attributed to natural sources such as wetlands and biomass burning, while longer-term trends likely indicate changes in anthropogenic sources. Exceptions include an abrupt decrease in fossil fuel emissions in the early 1990s associated with political changes in the Former Soviet Union, and long-term trends in emissions from the Arctic due to a warming climate. The growth rate of global average atmospheric methane since the 1980s shows a steady decline until recent years when it started to increase again. Superimposed on these trends are episodes of higher growth rates. The cause of the recent increase is not currently well-understood, although climate-driven increases in wetland emissions likely played an important role, especially in the tropics. Recent increases in anthropogenic emissions, especially from rapidly expanding Asian economies cannot be ruled out. In addition, trends in the photochemical lifetime of methane must also be considered. In this paper we use both traditional data analysis of observations of methane and related species, and a state-of-the-art ensemble data assimilation system (CarbonTracker-CH4) to attribute methane variability and trends to anthropogenic and natural source processes. We pay particular attention to the Arctic, where some recent years have been the warmest on record, and to the tropics and the potential role of ENSO in driving variability of wetland emissions. Finally, we explore whether a signal in
Full Text Available The article presents the legal content and system of the 2016 Budget Act and the legal significance of its regulations. The Budget Act for 2016 contains three parts: the state budget (general budget, complementary budgets, other legal provisions. The state revenues, expenditure, expenses, salaries, rates of some state levies are determined in the Budget Act. The regulations of the Budget Act relate to the financial activity of government and other parts of the state. The complex Budget Act contains provisions resulting from the many legal acts.
Full Text Available The object of this article is to determine the main purpose of company’s budgeting, to study its functions in terms of personnel management, to identify the main advantages and disadvantages of budgeting and to determine the stages of realization budgeting in the company. There have been considered the purpose and aim of budgeting. The main functions of budgeting, which include such ones as: planning, forecasting, information and analysis function, motivational, coordinative, control and involvement function have been identified (determined. In terms of defined functions of budgeting their essence in budgeting personnel costs has been outlined. The main advantages and disadvantages of budgeting have been found. There has been determined the implementing and realization company’s budgeting. The process of budgeting is realized according to the following consecutive stages: preparatory and analytical stage; definition of budget constraints; drafting up the budget; discussion and adjustment of budget indicators; adoption of budget; analysis and control of the budget. There also has been considered budget organization structure which includes budget committee, budget planning and analysis department, financial responsibility center.
The author presents the method of linear weight sum to beam positioning budget on the basis of ICF request on targeting, the approach of equal or unequal probability to allocate errors to each optical element. Based on the relationship between the motion of the optical components and beam position on target, the position error of the optical components was evaluated, which was referred to as the maximum range. Lots of ray trace were performed, the position error budget were modified by law of the normal distribution. An overview of position error budget of the components is provided