Beyond Budgeting er et relativt nytt styringsverktøy, og det er et spørsmål om virksomheter generelt er enige i kritikken rettet mot budsjetteringen. I denne utredningen har vi derfor undersøkt hvorvidt denne retorikken og teknikken adopteres, og hva som eventuelt kan forklare hvorfor enkelte virksomheter adoptere innovasjoner som Beyond Budgeting og andre ikke. Arbeidet med utredningen har ønsket å gi svar på følgende problemstilling: I hvilken grad adopteres Beyond Budgeting retorikken ...
Langlois, Charles-Victor; Seignobos, Charles
I. La première nécessité qui s’impose à l’historien mis en présence du chaos des faits historiques, c’est de limiter son champ de recherches. Dans l’océan de l’histoire universelle quels faits choisira-t-il pour les recueillir ? – Puis, dans la masse des faits ainsi choisis, il lui faudra distinguer des groupes et faire des sections. – Enfin dans chacune de ces sections il aura à ranger les faits un à un. Ainsi toute construction historique doit commencer par trouver un principe pour trier, e...
L'article décrit les conditions de vie et l'étirement du temps à Naplouse pendant le long siège imposé par Israël dans les principales villes de Cisjordanie à l'été 2002. L'expression consacrée pour parler de ce couvre-feu était "Id-dunia mana'", littéralement, "Il fait couvre-feu" comme on dirait "il fait froid" ou "le temps est à l'orage.
Langlois, Charles-Victor; Seignobos, Charles
L’analyse critique aboutit seulement à constater des conceptions et des affirmations, accompagnées de remarques sur la probabilité de l’exactitude des faits affirmés. Il reste à examiner comment on peut en tirer les faits historiques particuliers avec lesquels doit se construire la science. Conceptions et affirmations sont deux espèces de résultats qu’il faut traiter par deux méthodes différentes. I. Toute conception exprimée soit dans un écrit, soit par une représentation figurée, est un fai...
Full Text Available Purpose: To determine the effect of tendon thickness on the needle penetration ability of four different designs of antegrade suture passers. Materials and Methods: Four antegrade suture passers were tested: (a ExpresSew II (Depuy Mitek Inc., Raynham, MA, (b Arthrex Scorpion (Arthrex, Naples, FL, (c Concept (Linvatec Corp, Largo, FL, and (d ElitePass (Smith and Nephew Endoscopy, Andover, MA. Bovine tendons were divided into five thickness groups: 3, 5, 7, 9 and 11 mm. At each tendon thickness, we performed 15 trials with the suture loaded and 15 unloaded per device. Successful needle penetration was recorded, and in case of success, the exit point of the needle was noted in relation to the superior arm of the grasping component. Results: All tested suture passing devices successfully penetrated tendon thicknesses of 3 and 5 mm. With the suture loaded, one device (Concept only successfully penetrated 7 mm group tendons in 3/15 (20% trials. Success rates at 9 mm with the suture loaded were 40% in ExpresSew II, 53% in Arthrex Scorpion, 0% in Concept and 53% in ElitePass. Among successful passages with a loaded suture in the 7 and 9 mm-groups, about 20-50% of passages were oblique, and the needle came out distal to the superior arm of grasping the component. No trial with any device succeeded with 11 mm tendons in the suture loading condition. Conclusion: Using an antegrade suture passer during arthroscopic rotator cuff repair should be carefully considered when the torn end of the tendon is thicker than about 7-9 mm due to potential failure of needle penetration and/or too oblique a suture passage. Level of Evidence: Controlled laboratory study.
Terada, Kenji; Matsubara, Kazutaka
Recently, the importance of understanding the number of people and the flow of the persons at public accommodation or department stores have increased more and more. This information is useful for congestion reducing, efficient promotion of the institution management and sales improvement, etc. The conventional methods of counting number of people are carried out by human viewing and by a machine of rotary stick-type counter. Therefore, we have already proposed an automatic system for counting number of people by the image processing to use a straight measurement line and a space-time image. However, these methods are not suitable for the counting at a wide place. In this paper, we propose a method of counting multidirection passer-by by using circular space-time image. In this method, a circular measurment line is set on a sequence of the background subtraction images. All pixels on this line is transformed to the space-time image. The number of passer-by can be counted by using this space-time image. But the direction information of passer-by cannot be obtained from this space-time image. Therefore, two circular measurment lines are set on a sequence of the background subtraction images. Two space-time images are generated from the outside line and the inside line. The directions of passer-by can be obtained by detecting which line passer-by passed previously.
Full Text Available On December 10, 2012, we observed a specimen of house sparrow Passer domesticus in Lobos de Afuera islands. This is the more oceanic record of the species within its geographic range in Peru and the first in these islands, which rises to 34 the number of species reported for it.
Singh, K. P.
The clinical study records the clinical presentations of forty cases with amoebias and / or giardiasis including the efficacy of Kutaja (Holarrhena antidysenterica) in intestinal amoebiasis. E. H. Cyst passers also have symptoms like loose motions, constipation, flatulence, abdominal cramping, diminished appetite and mucus in stools. Patients with giardiasis have more tendency to diarrhoea and flatulence with no mucus in stools. 70 per cent good response was observed in E. H. Cyst passers whe...
The muscle fibers in the origin regions of the triceps muscle of Passer domesticuswere characterized histochemically on the basis of their myofibrillar adenosine triphosphatase (mATPase) activity after acidic and alkaline preincubations. Muscle fibers were identified as type II (alkaline-stable/acid-labile mATPase activity) and type III (alkaline-stable/acid-stable mATPase activity). The number of type II fibers was higher in the muscle studied (83%) and this was found to be significant.
Lee, M; Hong, S T
Differentiation of invasive strains of Entamoeba histolytica according to their pathogenicity has been a topic of long debate, but now the pathogenic species only is regarded as E. histolytica while the non pathogenic species is E. dispar. The present study applied immunoblot to differentiate infections of the two species among microscopically-detected cyst-passers in Korea. The crude extract of E. histolytica separated in 5.20% gradient gels, revealed many fractions of 94, 81, 71, 50, 44, 38.5, 37.5, 29, 19, and 18 kDa when the cysteine proteinase inhibitor, E64, was supplemented. The scrum IgG antibody of 3 proven E, histolytica cases reacted with the antigenic fractions of 117, 110, 99, 68, 66, 60, 54, 52, 46, and 45 kDa. Sera of PCR confirmed 3 cases of E. dispar reacted only to the 117 kDa fraction of the E. histolytica crude extract which was regarded as non-specific. To the antigen of monoxenic E. dispar, sera of E. dispar and E. histolytica cases showed the same immunoblot reactions. The serum IgA antibody reacted with several antigenic fractions of both E. histolytica and E. dispar, but IgM and IgE antibodies showed no reaction to either antigen. Sera of 24 symptomless amebic cyst passers were screened with the E. histolytica antigen; two were found to be infected by E. histolytica and 22 were by E. dispar. The present findings suggest that in Korea most of asymptomatic cyst passers of E. histolytica are carriers of E. dispar. Immunoblot using E. histolytica antigen is a good technique for the differentiation of E. histolytica and E. dispar infections. PMID:9017910
La question du fait religieux est vive dans le débat social. La problématique des faits religieux n'est pas facile à enseigner. Bien au contraire, elle est difficile, délicate et sensible. Elle pose bon nombre de questions d'ordre pédagogique. Que doit-on enseigner exactement ? Il ne s'agit pas de foi religieuse, il ne s'agit pas d'un enseignement religieux, ni même d'une culture religieuse. Tout le monde s'est accordé autour de la formule consensuelle du " fait religieux ". Qu'entend-on par ...
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…
Z. DOLENEC; P. DOLENEC; A.P. MΦLER
Global surface air temperatures increased during the past 100 years. Many long-term studies of birds have reported a climatic influence on breeding performance. We analysed long-term changes in first laying date and clutch size for first clutches of sedentary, hole-nesting and socially monogamous tree sparrows Passer montanus during 1980-2009 in northwestern Croatia. Laying date advanced and spring temperature increased significantly during the study. Date of laying was significantly correlated with mean air spring temperature and advanced by 8.6 days during the 30 years period. Laying date was delayed in extremely cold, but not in extremely warm springs compared to years with normal temperatures. These results suggest that current climate change including extreme change does not have negative effects on timing of laying or clutch size. In contrast to laying date, clutch size did not vary systematically during the study period or with mean spring air temperature changes.
Full Text Available Even if intraspecific conflict is a well-known behaviour in birds, intraspecific killing among passerines is very rare in the literature. Cases of intraspecific predation among passerines constitute a very small percentage of published reports, and many of the cases are based on circumstantial evidence. In March 2013, we witnessed a group of House Sparrows (Passer domesticus kill a conspecific male adult in the village of Gonsans (France, Doubs department. During the reproductive season three explanations of others studies (lack of food, weak condition and territorial behaviour during could be relevant in our case. In conclusion, it appears that our observation is a very rare one and the second one for the House Sparrow.
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...
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...
Griffith, S. C.
Reproductive effort was manipulated in a free-living population of house sparrows (Passer domesticus) to investigate the trade-off between reproductive investment and the expression of a condition-dependent sexually selected ornament. Phenotypic plasticity in the expression of this trait was related to the experimentally manipulated size of the brood reared by a male. Males that invested more in current reproduction subsequently became more attractive to females in this population as they sho...
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
Raymund B. Moreno
Full Text Available This study aimed to assess the level of competence of Food and Beverage Services NC II certified passers in Western Visayas as part of ensuring that what industry wants (stated as a competency standards comes back in outcomes of training (represented by a credential issued to a learner. Moreover, the result of the study serves as the basis for designing a proposed training plan in strengthening the Food and Beverage Services NC II Training Program in Western Visayas. The study surveyed 50 Food and Beverage Services Certified NC II Passers and 8 supervisors assigned in different hotel establishments in Western Visayas using the survey questionnaire based from TESDA’s training regulations for Food and Beverage Services NC II to collect relevant data from the population of the study. The data was analyzed using frequency count, means, standard deviation, ranks and SPSS software for statistical analysis. Results of the study based on the data culled from the respondents’ collated scores showed that NC II passers are fully aware of the competencies required by the industry in their workplace. T –tests indicated that there are significant differences among the responses of participants NC II passers and their respective supervisors. The obtained p value of 0 .008, 0 .006 and 0 .000 for t- test paired differences was less than 0 .05 alpha levels on basic, common and core competencies. Study also showed that there is a varying degree of responses on the perceived level of competence of Food and Beverage Services NC II passers in Western Visayas in all competencies as rated by the NC II passers’ themselves compared to the ratings of their respective supervisors. Thus, this study supported to the thesis that on the perceived level of competence based on the core competencies, both respondents are in agreement in the importance of executive bodies of national systems that work in the field of competencies standardization and/or certification
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 ...
Full Text Available Urbanization creates novel environments for wild animals where selection pressures may differ drastically from those in natural habitats. Adaptation to urban life involves changes in various traits, including behavior. Behavioral traits often vary consistently among individuals, and these so-called personality traits can be correlated with each other, forming behavioral syndromes. Despite their adaptive significance and potential to act as constraints, little is known about the role of animal personality and behavioral syndromes in animals' adaptation to urban habitats. In this study we tested whether differently urbanized habitats select for different personalities and behavioral syndromes by altering the population mean, inter-individual variability, and correlations of personality traits. We captured house sparrows (Passer domesticus from four different populations along the gradient of urbanization and assessed their behavior in standardized test situations. We found individual consistency in neophobia, risk taking, and activity, constituting three personality axes. On the one hand, urbanization did not consistently affect the mean and variance of these traits, although there were significant differences between some of the populations in food neophobia and risk taking (both in means and variances. On the other hand, both urban and rural birds exhibited a behavioral syndrome including object neophobia, risk taking and activity, whereas food neophobia was part of the syndrome only in rural birds. These results indicate that there are population differences in certain aspects of personality in house sparrows, some of which may be related to habitat urbanization. Our findings suggest that urbanization and/or other population-level habitat differences may not only influence the expression of personality traits but also alter their inter-individual variability and the relationships among them, changing the structure of behavioral syndromes.
Andrea L LIEBL; Aaron W SCHREY; Samuel C ANDREW; Elizabeth L SHELDON; Simon C GRIFFITH
Following an introduction, non-native species are exposed to environments that differ from those found in their native range; further, as these non-native species expand beyond the site of introduction, they must constantly adapt to novel environ-ments. Although introduced species are present across most ecosystems, few species have successfully established themselves on a truly global scale. One such species, the house sparrowPasser domesticus, is now one of the world’s most broadly distributed vertebrate species and has been introduced to a great part of its current range. To date, work on four continents suggests both ge-netic and phenotypic variation exists between native and introduced ranges. As such, house sparrows represent an excellent op-portunity to study adaptations to novel environments and how these adaptations are derived. The global distribution of this spe-cies and the multiple independent introductions to geographically isolated sites allow researchers to ask questions regarding ge-netic variation and adaptation on a global scale. Here, we summarize the molecular studies of invasive house sparrows from the earliest work using allozymes through more recent work on epigenetics; using these studies, we discuss patterns of dispersal of this species. We then discuss future directions in techniques (e.g. next generation sequencing) and how they will provide new in-sight into questions that are fundamental to invasion biology. Finally, we discuss how continued research on the house sparrow in light of these genetic changes and adaptations will elucidate answers of adaptation, invasion biology, range expansion, and resi-lience in vertebrate systems generally [Current Zoology 61 (3): 465–476, 2015].
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.
In dieser Dissertation wurde das chronobiologische Verhalten der Coccidien-Art Isospora lacazei (eines einzelligen Darmparasiten von Singvögeln) bei Haussperlingen (Passer domesticus) als Beispiel eines Wirt-Parasit-Modells untersucht. Es wurden die Fragen geprüft, ob die Coccidien über eine eigene Innere Uhr verfügen, und wenn ja, durch welche Zeitgeber sie synchronisiert werden können. Dafür wurde die circadiane Ausscheidungs-Periodik der Isospora-Oozysten in Abhängigkeit von der Verhaltens...
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.
En septembre 1728, alors que l’accommodement du cardinal de Noailles avec Rome trouve enfin sa réalisation, le pape Benoît XIII s’avise de fixer pour la fête de saint Grégoire VII une nouvelle légende qui met en exergue la soumission de l’empereur Henri IV devant la puissance pontificale. En France, le décret de la Congrégation des Rites s’attire immédiatement les foudres conjuguées des appelants, du Parlement et du ministère. De fait, ce qu’il faut considérer comme une vraie maladresse polit...
Leonardo Barros Ribeiro
Full Text Available Leucism in birds is a genetic disorder characterized by the total absence of melanin in some or all feathers, but unlike albinism, the other body parts, such as eyes, beak, and tarsi remain with the typical color of the species. The House Sparrow Passer domesticus is a bird native from Europe, Asia, and North Africa. It has been introduced in North America, South America, South Africa, Australia, and New Zealand. Currently, it is the bird species with the largest geographical range. Here, we report the record of a leucistic specimen of Passer domesticus from Rodeadouro island, São Francisco river, northeastern Brazil.
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 ...
Liu, Jin-song; Li, Ming; SHAO Shu-Li
Seasonal changes in avian physiology and behavior are considered to be a part of an adaptive strategy for survival, and basal metabolic rate (BMR) is important component of energy budget in endotherms. In order to understand seasonal changes in cellular and hormonal thermogenic properties in tree sparrows, we measured body mass and BMR, mitochondrial protein contents, mitochondrial state 4 respiration, cytochrome C oxidase (COX) activity in liver and muscle, as well as serum triiodothyronine ...
Jim GRAHAM; Catherine JARNEVICH; Nick YOUNG; Greg NEWMAN; Thomas STOHLGREN
Habitat suitability models have been used to predict the present and future potential distribution of a variety of species.Eurasian tree sparrows Passer montanus,native to Eurasia,have established populations in other parts of the world.In North America,their current distribution is limited to a relatively small region around its original introduction to St.Louis,Missouri.We combined data from the Global Biodiversity Information Facility with current and future climate data to create habitat suitability models using Maxent for this species.Under projected climate change scenarios,our models show that the distribution and range of the Eurasian tree sparrow could increase as far as the Pacific Northwest and Newfoundland.This is potentially important information for prioritizing the management and control of this non-native species [Current Zoology 57 (5):648-654,2011].
Ait Belkacem, Abdelkrim; Gast, Oliver; Stuckas, Heiko; Canal, David; LoValvo, Mario; Giacalone, Gabriele; Päckert, Martin
A stabilized hybrid form of the house sparrow (Passer domesticus) and the Spanish sparrow (P. hispaniolensis) is known as Passer italiae from the Italian Peninsula and a few Mediterranean islands. The growing attention for the Italian hybrid sparrow and increasing knowledge on its biology and genetic constitution greatly contrast the complete lack of knowledge of the long-known phenotypical hybrid sparrow populations from North Africa. Our study provides new data on the breeding biology and variation of mitochondrial DNA in three Algerian populations of house sparrows, Spanish sparrows, and phenotypical hybrids. In two field seasons, the two species occupied different breeding habitats: Spanish sparrows were only found in rural areas outside the cities and bred in open-cup nests built in large jujube bushes. In contrast, house sparrows bred only in the town centers and occupied nesting holes in walls of buildings. Phenotypical hybrids were always associated with house sparrow populations. House sparrows and phenotypical hybrids started breeding mid of March, and most pairs had three successive clutches, whereas Spanish sparrows started breeding almost one month later and had only two successive clutches. Mitochondrial introgression is strongly asymmetric because about 75% of the rural Spanish sparrow population carried house sparrow haplotypes. In contrast, populations of the Italian hybrid form, P. italiae, were genetically least diverse among all study populations and showed a near-fixation of house sparrow haplotypes that elsewhere were extremely rare or that were even unique for the Italian Peninsula. Such differences between mitochondrial gene pools of Italian and North African hybrid sparrow populations provide first evidence that different demographic histories have shaped the extant genetic diversity observed on both continents. PMID:27551376
En 1887, un crime sanglant devient le révélateur de la place prise par les faits-divers. L’affaire Pranzini, surnommé le « chéri magnifique » ou le « tueur de courtisanes », a enflammé l’imagination d’une époque. Elle s’avère aussi importante que l’affaire Troppmann pour comprendre comment la « Belle Affaire » est devenue un « art de masse ». Le Grand Dictionnaire universel de Pierre Larousse lui consacre un article, attestant de son importance. Aussi, dans la présente contribution, il s’agit...
de L'Épinois, Henri
Extrait : ""Galileo Galilei, que dans la langue française nous nommons Galilée, naquit le 18 février 1564 à Pise, où se trouvaient alors sa mère, Giulia Ammanati, et son père Vincenzo Galilei, issu d'une famille noble de Florence. Après avoir fait ses premières classes dans cette dernière ville et avoir achevé ses humanités et sa logique au monastère de Vallombrosa où il revêtit un instant l'habit de novice...""À PROPOS DES ÉDITIONS LIGARANLes éditions LIGARAN proposent des versions numériques de qualité de grands livres de la littérature classique mais également des livres rares en partenari
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.
Rani Sangeeta; Trivedi Amit K; Kumar Vinod
Abstract Background In many birds, day length (=photoperiod) regulates reproductive cycle. The photoperiodic environment varies between different seasons and latitudes. As a consequence, species at different latitudes may have evolved separate photoperiodic strategies or modified them as per their adaptive need. We studied this using house sparrow as a model since it is found worldwide and is widely investigated. In particular, we examined whether photoperiodism in house sparrows (Passer dome...
Speciation involves the evolution of reproductive barriers that maintain the genetic integrity of species. Premating barriers, in particular, have been referred to as one of the most important mechanisms in keeping species segregated. In this study, I investigate such premating isolation between two closely related species, the house sparrow (Passer domesticus) and Spanish sparrow (P. hispaniolensis). These two species live in sympatry over most of the Spanish sparrow’s breeding range, but ap...
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…
Faris A. Al-Obaidi
Full Text Available The objective of this study was to determine the electrophoretic pattern of blood serum proteins and the activity of some blood serum enzymes included GOT, GPT and AP of house Sparrow (Passer domesticus in Baghdad, Iraq. Seventeen (9 males and 8 females individuals of house sparrow were collected from different regions of Baghdad. Samples of 1.0 ml of whole blood were taken from the wing vein from individuals to determined electrophoretic pattern of serum proteins and enzymes in three replicates for each sex within species. Results revealed that house sparrow blood serum proteins were separated into seven different regions, these bands were pre- albumen (3.68%, albumen (13.20%, post–albumen (8.37%, α–globulin (4.54%, β–globulin (27.49%, γ–globulin (30.15% and transferrin (12.59%. Electrophoretic pattern of serum proteins were differed due to sex: females dominated males in pre–albumen, γ–globulin and total albumens. House sparrow blood serum GOT, GPT and AP enzymes activity were 38.4, 10.9 and 42.05 U/L respectively. Males had higher activity of GOT and GPT enzymes compared to females.
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,...
Full Text Available Le style d’Araki se caractérise par un usage massif de la double-page, loin de l’usage ponctuel que l’on trouve habituellement dans les shonen. Elle témoigne d’une forme d’ubris qui se fait norme de composition c’est-à-dire qu’elle érige le principe de débordement en règle de structuration de l’action et des planches Elle est ainsi la marque de la démesure d’un auteur qui, sous l’apparence du manga populaire, et à travers les codes de ce dernier, élabore une œuvre d’une puissance et d’une sophistication rares..
Pour appréhender ce phénomène, il nous faut d’abord observer concrètement l’usage que fait Hirohiko Araki de la double-page, les lieux du récit que celle-ci investit, la fréquence de ses manifestations, et la manière dont elle caractérise les différentes parties de la saga Jojo’s bizarre Adventure. L’ubris de la double-page met alors particulièrement en relief deux éléments centraux de la poétique d’Hirohiko Araki : le corps et le temps. La double-page apparaît comme la réponse matérielle à ces corps qui débordent de la page classique, qui éclatent ou se dispersent de telle sorte que l’auteur doit étendre les limites de ce cadre pour les représenter. Le temps entre lui en scène à travers le détail : la double-page devient le règne d’un détail sur lequel le lecteur passe trop vite et auquel le héros accorde toute son attention. Enfin, la double-page possède chez Hirohiko Araki une dimension proprement esthétique que révèle clairement l’usage presque absolu qui en est fait dans la septième partie de Jojo’s bizarre Adventure, Steel Ball Run, et dans le volume Rohan au Louvre, même si l’on peut la deviner déjà auparavant. La double-page est un moment où l’énigme se présente au héros, se met en mouvement ou se trouve élucidée. Le règne de l’ubris s’affirme là, dans ces doubles-pages qui n’en sont finalement plus, dans cette
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...
Treen, Gillian D; Hobson, Keith A; Marchant, Tracy A; Bortolotti, Gary R
Ecologists frequently use physiological tools to understand how organisms cope with their surroundings but rarely at macroecological scales. This study describes spatial variation in corticosterone (CORT) levels in feathers of invasive house sparrows (Passer domesticus) across their range in Mexico and evaluates CORT-climate relationships with a focus on temperature and precipitation. Samples were collected from 49 sites across Mexico. Feather CORT (CORTf) was measured using methanol-based extraction and radioimmunoassay. Relationships between CORTf and spatial and climate variables were examined using simple linear regressions. Ordination was used on climate data, CORTf was plotted against the resulting axes, and univariate regression trees were used to identify important predictors of CORTf. Universal kriging interpolation was used to illustrate spatial variation in CORTf across Mexico. Correlations with ordination axes showed that high CORTf was associated with low precipitation during the rainy season and low dry season temperatures. Specifically, CORTf was negatively related to May precipitation and January and July minimum temperatures, and positively related to April deuterium excess and June minimum temperatures. CORTf was higher in second-year birds compared to after-hatch years and after-second years. House sparrows had higher CORTf levels in the hot, dry, north-central region of Mexico, and CORTf was negatively related to temperature and precipitation. House sparrows molt primarily from August-September but climate conditions throughout the year were important predictors of CORTf, suggesting that conditions outside of molt can carry over to influence energetics during feather growth. These data suggest that dry conditions are challenging for house sparrows in Mexico, supporting previous work showing that precipitation is an important predictor of broad-scale CORT variation. This work highlights the utility of CORTf for evaluating the influence of
Samuel C. Andrew; Simon C. Griffth
Background: Modern ecosystems contain many invasive species as a result of the activity of acclimatisation socie-ties that operated in the second half of the nineteenth century, and these species provide good opportunities for studying invasion biology. However, to gain insight into the ecological and genetic mechanisms that determine the rate of colonization and adaptation to new environments, we need a good understanding of the history of the intro-duced species, and a knowledge of the source population, timing, and number of individuals introduced is particu-larly important. However, any inaccuracies in the history of an introduction will affect subsequent assumptions and conclusions. Methods: Focusing on a single well-known species, the House Sparrow (Passer domesticus), we have documented the introduction into Australia using primary sources (e.g. acclimatisation records and newspaper articles). Results: Our revised history differs in a number of signiifcant ways from previous accounts. Our evidence indicates that the House Sparrow was not solely introduced from source populations in England but also from Germany and most strikingly also from India—with the latter birds belonging to a different race. We also clarify the distinction between the number released and the number of founders, due to pre-release captive breeding programs, as well as identifying inaccuracies in a couple of well-cited sources with respect to the range expansion of the introduced populations. Conclusions: Our work suggests that caution is required for those studying introductions using the key sources of historical information and ideally should review original sources of information to verify the accuracy of published accounts.
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.
Cordero Tapia, Pedro Javier
Se analiza la relación ecológica entre "Passer montanus" y "Passer domesticus" respecto a los lugares de nidificación en áreas de solapamiento de ambas especies en la provincia de Barcelona (hábitats rural y suburbano). Se investiga cómo ocurre la repartación del recurso de nidificación, si existe o no una influencia de cualquiera de las especies sobre la selección de nido en la otra y cómo las características del mismo repercuten sobre el éxito reproductor en el gorrión molinero (especie sub...
LI Ming; YIN Yajie; NIE Chunyu; QU Lina; ZHNAG Guofa; LIANG Yantao; ZHAO Xiaoju; LIU Jinsong
BMR （basal metabolic rate）, body mass and organ masses of tree sparrows （Passer montanus） were measured to analyze the correlation between organ masses and BMR in tree sparrows, and to evaluate the underlying physiological causes of difference in BMR. Adult tree sparrows were live-trapped by mist net in Qiqihar City, Heilongjiang Province （47°29′N, 124°02′E）. The closed circuit respirometer was used to measure the metabolic rate （MR）, and controlled the ambient temperature by using a water bath （±0.5℃）. Body masses were measured to the nearest 0.01 g before and after BMR measurements with a Sartorius balance （model BT25S）. The mean value was recorded as body mass. Wet and dry masses of several organs were measured, too. BMR was （4.276± 0.385） mL O2/（g·h） and mean body mass was （18.522±0.110） g. Since not all the variables were normal distributed, a log10- transformation of those variables was employed to linearize them, prior to analyses. Simple regression analyses indicated that most organ masses showed a significant high correlation with body mass. Both the small intestine and rectum masses were notable exception to that trend. The body-mass-adjusted residual analysis showed that only the kidney wet mass, brain mass, stomach mass, small mass and rectum wet mass correlated with BMR. In addition, correlations between several organ masses and BMR were observed. Because of the inter-correlations of organ masses, a principal component analysis （PCA） was performed to redefine the morphological variability. The first four components whose eigenvalues were greater than 1 could explain 75.2% variance of BMR. The first component, whose proportion reached 30.19%, was affected mainly by stomach mass, small intestine mass and rectum mass. Therefore, the results supported the hypothesis that BMR was controlled by some ＂expensive metabolic＂ organs
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)
Full Text Available Les associations de défense des droits des femmes, créées en France dans le contexte militant du féminisme des décennies 1960/1970 (MFPF, SOS femmes, CIDFF, affrontent aujourd'hui des difficultés paradoxales, au sens où elles résultent en partie de leur succès et de leur pérennisation. En effet, pour accroître l'efficacité militante, pour satisfaire aux besoins toujours existants de la population féminine à laquelle elles s'adressent, elles ont eu recours à la salarisation et se sont transformées en associations employeuses. Dans un contexte où elles ne peuvent guère offrir à leurs salariées que des emplois dévalorisés du fait de leur difficulté à assurer leur survie économique, elles entrent en contradiction avec leurs valeurs, sans en avoir toujours conscience dans un premier temps. L’arrivée des salariées interroge donc le militantisme des « militantes employeuses ». Mais passés les premiers temps de déstabilisation, les associations tentent de rebondir et de mettre en place des solutions ménageant les deux dimensions militante et professionnelle qu’elles souhaitent continuer à concilier.Las asociaciones de defensa de los derechos de las mujeres, creadas en Francia en el contexto del feminismo militante de las décadas 1960/1970 (MFPF, SOS CIDFF mujeres, se enfrentan actualmente a dificultades paradójicas, en el sentido de que, en parte, resultan de su éxito y su sostenibilidad. De hecho, para aumentar la eficiencia de la militancia, para satisfacer las necesidades aún existentes de la población femenina a la que se dirigen, han recurrido a empleados y se han convertido en asociaciones de empleadores. En un contexto en el que sólo pueden ofrecer a sus empleados puestos de trabajo devaluados a causa de su dificultad para garantizar su supervivencia económica, están en contradicción con sus valores, pero no siempre son conscientes de esto. La llegada de las empleadas entrevistadas, por lo tanto
Singh Namram S
Full Text Available Abstract Background Most species of birds exhibit well-defined seasonality in their various physiological and behavioral functions like reproduction, molt, bill color etc. such that they occur at the most appropriate time of the year. Day length has been shown to be a major source of temporal information regulating seasonal reproduction and associated events in a number of avian species. The present study aims to investigate the role of photoperiod in control of seasonal cycles in the subtropical male tree sparrow (Passer montanus and to compare its responses at Shillong (Latitude 25°34'N, Longitude 91°53'E with those exhibited by its conspecifics and related species at other latitudes. Results Initial experiment involving study of seasonal cycles revealed that the wild tree sparrows posses definite seasonal cycles of testicular volume, molt and bill color. These cycles were found remarkably linked to annual solar cycle suggesting the possibility of their photoperiodic control. To confirm this possibility in the next experiment, the photosensitive birds were exposed to three different light-dark regimes that were close to what they experience at this latitude: 9L/15D (close to shortest day length, 12L/12D (equinox day length and 14L/10D (close to longest day length for 18 months. Tree sparrows showed testicular growth followed by regression and development of photorefractoriness, molting and bill color changes only under long daily photoperiods (12 L and 14 L but not under short daily photoperiod (9 L. Birds, under stimulatory photoperiods, did not show reinitiation of the above responses after the completion of initiation regression cycle even after their exposure to these photoperiods for 18 months. This precludes the possibility of circannual rhythm generation and suggests the involvement of photoperiodic mechanism in control of their seasonal cycles. Further, replacement of body and primary feathers progressed with gonadal regression only
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.
Full Text Available La spécificité de la discipline scientifique conçue par Charles Bally sous le nom de stylistique réside en une pensée singulière de la complexité du fait linguistique. À l’origine de son projet se croisent l’adhésion à une science générale de l’expression et la volonté de faire avancer la linguistique saussurienne dans une nouvelle direction. À travers les concepts d’expression et de langue parlée, Charles Bally invite la perspective linguistique à s’ouvrir aux dimensions psychologique et sociologique du langage afin d’appréhender les rapports complexes entre la pensée et la langue dans l’activité de parler.
La spécificité de la discipline scientifique conçue par Charles Bally sous le nom de stylistique réside en une pensée singulière de la complexité du fait linguistique. À l’origine de son projet se croisent l’adhésion à une science générale de l’expression et la volonté de faire avancer la linguistique saussurienne dans une nouvelle direction. À travers les concepts d’expression et de langue parlée, Charles Bally invite la perspective linguistique à s’ouvrir aux dimensions psychologique et ...
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.
Peut-on rapporter les analyses sociologiques des objets politiques à une science de l’observation des faits politiques ? L’objectif de cet article est de discuter les biais cognitifs induits par les logiques explicatives issues des sciences de l’observation dans l’analyse du fait politique. Le naturalisme social intervient comme le symptôme d’un biais cognitif plus général qui prend sa source dans un réductionnisme ontologique. Tout en admettant un monisme épistémologique des sciences contemp...
Verstraete Hansen, Lisbeth
s article examines the representation of French as it can be interpreted through the curriculum at the two major Danish universities still offering a full university program (BA-Master-Doctoral degree) in French Studies. The article analyses the presence of the fait francophone in the curriculum at...... distinction between “French” and “francophone” phenomena and a type of course organization largely based on the philological model that divides the subjects into three disciplines – language, literature and culture – focusing on the national reference, France. The article concludes that the fait francophone...
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.
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
The aim of this work is to process literature review of House sparrow (Passer domesticus), accompanied by my own pilot study. Literature review focuses on a brief description of the specie, then partially of its ecology, where into account was taken especially on topics related to my own research. It also deals with domestic sparrow population trends in the Czech Republic and Europe, where he saw a significant decrease. It describes in detail the possible causes of the drastic decrease. T...
Janah, Hicham; Elouazzani, Hanane; Souhi, Hicham; Naji-Amrani, Hicham; Zegmout, Adil; Rhorfi, Ismail Abderrahmani; Abid, Ahmed
Le tabagisme est une des principales causes de morbidité et de mortalité évitable. Le but de ce travail est d’évaluer les connaissances du fumeur vis-à-vis les risques du tabac et son motivation pour cesser de fumer. Nous avons réalisé une enquête transversale chez les malades tabagiques hospitalisés au service en répondant à un questionnaire précisant leur niveau socio-économique et culturel, l'histoire du tabagisme, les méfaits connus du tabac, la dépendance pharmacologique à la nicotine et leur motivation pour cesser de fumer. Il s'agit de 120 patients, l’âge moyen était de 45 ans±15. Les principaux motifs d'hospitalisation étaient: pathologie tumorale (54%), pathologie infectieuse (35%) BPCO (9%). 85% des patients étaient scolarisés jusqu'au cycle secondaire. Pour l'ensemble des patients, l’âge moyen de la première cigarette était précoce (avant de 20 ans) et la dépendance pharmacologique à la nicotine était légère (82% avaient un score de Fagerström < 8). Plus d'un tiers des patients (38%) avaient au moins fait une tentative d'arrêt. La connaissance des effets néfastes du tabac était variable: les pathologies cancéreuses (88%), les maladies cardiovasculaires (65%) et la BPCO (31%). La majorité des patients (78%) avaient cessé de fumer depuis l'hospitalisation. Notre enquête met en évidence l'intérêt de la médiatisation dans l'information de la population sur les risques du tabac. Les pneumologues, qui prennent en charge la grande majorité de ces patients, doivent donc s'impliquer activement dans ce domaine. PMID:25745534
Full Text Available Reservoir competence for the Newcastle Disease virus (NDV was evaluated in sparrows (Passer domesticus, Linnaeus 1758 captured on a commercial poultry farm and a chicken hatchery in the State of Pernambuco, Northeastern Brazil. A total number of 103 birds collected from a poultry farm (24/103 and a chicken hatchery (79/103 were examined. Hemagglutination inhibition tests, isolation, and viral characterization were performed in all samples collected from each bird. Titers ranging from 1:2 to 1:64 were detectable in 10.68% of sparrows, but positive serology and viral isolation were obtained only from sparrows captured at the hatchery. Hemagglutination activity was inhibited by anti-avian paramyxovirus serotype 1 (APMV-1 serum, and this sample showed an intracerebral pathogenicity index (ICOI of 0.21, which is similar to the B1 stock vaccine (0.20 used for vaccination in those farms. Therefore, it was concluded that the sparrows were infected by stock vaccine virus, and that these birds could be a reservoir for NDV. However, additional studies involving sequencing of the virus genome of stock vaccine must be carried out.
Aaron W. Schrey
Full Text Available Epigenetic mechanisms impact several phenotypic traits and may be important for ecology and evolution. The introduced house sparrow (Passer domesticus exhibits extensive phenotypic variation among and within populations. We screened methylation in populations from Kenya and Florida to determine if methylation varied among populations, varied with introduction history (Kenyan invasion <50 years old, Florida invasion ~150 years old, and could potentially compensate for decrease genetic variation with introductions. While recent literature has speculated on the importance of epigenetic effects for biological invasions, this is the first such study among wild vertebrates. Methylation was more frequent in Nairobi, and outlier loci suggest that populations may be differentiated. Methylation diversity was similar between populations, in spite of known lower genetic diversity in Nairobi, which suggests that epigenetic variation may compensate for decreased genetic diversity as a source of phenotypic variation during introduction. Our results suggest that methylation differences may be common among house sparrows, but research is needed to discern whether methylation impacts phenotypic variation.
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...
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.
La désignation des juges ne peut se concevoir à l’extérieur du système politique. Le « judiciaire» fait partie intégrante du cadre qui structure le processus politique au sein de la société québécoise. La sélection des nouveaux juges doit faire appel à des mécanismes qui écartent l’influence du fait partisan. Elle suppose néanmoins une forme de collaboration entre le législatif et l’exécutif. Tout le processus de sélection des candidats doit être confié à un comité permanent qui respecte les ...
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.
Full Text Available Abstract Background In many birds, day length (=photoperiod regulates reproductive cycle. The photoperiodic environment varies between different seasons and latitudes. As a consequence, species at different latitudes may have evolved separate photoperiodic strategies or modified them as per their adaptive need. We studied this using house sparrow as a model since it is found worldwide and is widely investigated. In particular, we examined whether photoperiodism in house sparrows (Passer domesticus at 27°N, 81°E shared features with those exhibited by its conspecifics at high latitudes. Results Initial experiment described in the wild and captive conditions the gonad development and molt (only in captives cycles over a 12-month period. Both male and female sparrows had similar seasonal cycles, linked with annual variations in day length; this suggested that seasonal reproduction in house sparrows was under the photoperiodic control. However, a slower testis and attenuated follicular growth among captives indicated that other (supplementary factors are also involved in controlling the reproductive cycle. Next experiment examined if sparrows underwent seasonal variations in their response to stimulatory effects of long day lengths. When birds were transferred every month over a period of 1 year to 16 hours light:8 hours darkness (16L:8D for 17–26 weeks, there was indeed a time-of-year effect on the growth-regression cycle of gonads. The final experiment investigated response of house sparrows to a variety of light-dark (LD cycles. In the first set, sparrows were exposed for 31 weeks to photoperiods that were close to what they receive in between the period from sunrise to sunset at this latitude: 9L:15D (close to shortest day length in December, 12L:12D (equinox, in March and September 15L:9D (close to longest day length in June. They underwent testicular growth and regression and molt in 12L and 15L photoperiods, but not in 9L photoperiod. In
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...
Par leur dimension totale, les deux guerres mondiales ont affecté l'ensemble des rapports sociaux. Elles invitent donc tout particulièrement à questionner le masculin et le féminin. Dans cette dynamique, la répression judiciaire des faits de la collaboration avec l'ennemi constitue un observatoire d'autant plus privilégié que, dans les deux cas, elle traduit un moment spécifique du rapport des sexes à la justice. Dès lors, après avoir établi les faits, il nous importera surtout de clarifier l...
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)
This article describes the life conditions and experience of time in Nablus during the long siege imposed by the Israeli army on the cities of the West Bank. The expression people used to talk about the curfew was "Id-dunia mana'", which would mean "the weather is curfew"
The article has been dedicated to profile of the press texts’ specific group called fails divers. According to the author they may be considered as an example of linking information to an entertainment. Owing to them we obtain a piece of information that is not as essential as incredible, the reading provides us firstly with an entertainment. Because of this it may be improper to consider fails divers as a specific variety of a press note. However, formal determinants do not suppl...
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...
BLOOD GAS, LACTATE, AND HEMATOLOGY EFFECTS OF VENIPUNCTURE TIMING AND LOCATION AFTER MIST-NET CAPTURE OF MOURNING DOVES (ZENAIDA MACROURA), BOAT-TAILED GRACKLES (QUISCALUS MAJOR), AND HOUSE SPARROWS (PASSER DOMESTICUS).
Harms, Craig A; Jinks, Maggie R; Harms, Ronald V
Venous blood gas partial pressures, pH, bicarbonate and lactate concentrations, packed cell volume, white blood cell differential counts, and heterophil/lymphocyte ratios were measured from Mourning Doves (Zenaida macroura), Boat-tailed Grackles (Quiscalus major), and House Sparrows (Passer domesticus). Birds were bled promptly after mist-net capture and banding or following a targeted delay of 45-60 min, in order to assess the impacts of a brief holding period commonly practiced in large-scale bird banding operations. Additionally, effects of venipuncture location (basilic [=ulnar] vein versus jugular vein) were evaluated in male Boat-tailed Grackles sampled promptly after capture and banding. All comparisons were with unpaired samples; no birds were subjected to more than one venipuncture. All three species exhibited moderate improvements in blood gas and acid-base status after the delay, with reductions in lactate concentrations with or without concurrent increases in pH and bicarbonate. Boat-tailed Grackles exhibited an increased proportion of heterophils in the differential white blood cell count following a delay in sampling, suggestive of a stress leukogram. There were no significant differences between basilic and jugular venipuncture results from male Boat-tailed Grackles. Most metabolic, respiratory, and acid-base alterations were minor, but a small number of birds exhibited values (e.g., temperature-corrected pH 10 mmol/L) that could be of concern if combined with other adverse conditions. For such birds, a short delay between capture and processing could benefit their blood gas and acid-base status, although loss of time foraging or feeding young and greater activation of the hypophyseal-pituitary-adrenal axis are additional considerations. PMID:26845300
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...
Full Text Available L'intérêt pour les phénomènes de fréquence dans la modélisation sémantique a crû particulièrement avec les modèles dits « usage-based » développés en linguistique cognitive. Dans ces modèles, les signes linguistiques sont le résultat d'une habituation et d'une conventionnalisation qui prend ses racines dans la répétition de l'usage. À partir de cette modélisation, plusieurs travaux ont visé à développer de nouvelles méthodes de description utilisant l'observation, en corpus, des fréquences. On passe alors d'une fréquence théorique et abstraite – même si elle est censée être garante d'une certaine empiricité – à une fréquence mesurée au moyen de méthodes quantitatives. Plusieurs auteurs ont souligné la difficulté d'« opérationaliser » cette fréquence. Ils ont souligné la nécessité de prendre en compte des phénomènes textuels. Dans cette article, je propose d'ajouter une contribution à la démonstration de la nécessité de prendre en compte les normes textuelles dans l'utilisation des faits de fréquence pour la modélisation sémantique. L'expérience proposée permet de montrer que les phénomènes de fréquence peuvent être utilisés pour distinguer des emplois d'un même mot entre le début et la fin de textes relevant d'un même genre. Ces résultats plaident, avec d'autres, pour une prise en compte des phénomènes textuels dans l'utilisation de données quantitatives pour la description sémantique. Ils plaident également pour une certaine prudence dans la tentation de considérer la fréquence comme un phénomène interprétable en termes causalistes et univoques plutôt que relevant de procédures interprétatives.
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
Nicoleta Mihaela Florea
Full Text Available Although small size, representing only 1% of EU wealth, its budget is an important tool for achieving the objectives of integration. Basically, in one form or another, every EU citizen benefits from the EU budget at the local, national and European level: food and safer toys, new roads and better quality of security at EU borders. These are just a few examples of areas where the EU budget plays a decisive role. To fulfil its objectives, the European Union has traditional own resources, the VAT - based own resources and the GNI- based resources.
Loyalty card is one of the most commonly used promotional activities in business. Thus far, there are some research has been done on luxury hotel, but very few researches are on budget hotel. So, the purpose of the thesis is finding out the Swedish customers’ attitude and behavior towards budget hotel’s loyalty card; getting to know what factors influence Swedish customers’ response towards the loyalty card and budget hotels. In the thesis, the main research problem is “How do Swedish custome...