Approche concertée en matière de lutte contre la violence faite aux ...

International Development Research Centre (IDRC) Digital Library (Canada)

Un projet antérieur (no 104346) avait permis au North East Network (NEN), en collaboration avec les services de santé et les forces de l'ordre de l'État du Meghalaya, de consigner les points de vue sur la violence faite aux femmes dans ces deux secteurs. En se fondant sur les constatations ayant émané de la recherche, ...

Etude microdosimetrique de l'influence des materiaux sur l'efficacite biologique d'une source d'iode-125

Science.gov (United States)

Taschereau, Richard

Cette these concerne les implants permanents pour la prostate. Les isotopes employes, le 103Pd et l'125I, semblent produire les memes resultats cliniques: le premier a cause d'une radiation plus efficace et le second a cause de sa demi-vie plus longue. La recherche utilise le cadre theorique de la microdosimetrie et des simulations Monte Carlo. Elle propose d'employer le spectre d'ejection dans le calcul de l'efficacite; ce changement fait passer l'efficacite relative du 103Pd de 10% a 5%. Elle montre ensuite qu'il est possible d'ameliorer l'efficacite de la radiation de 125I par l'exploitation des rayons X caracteristiques de la capsule. Une source amelioree faite de molybdene et d'yttrium est donnee en exemple. Elle procure une radiation de 5--7% plus efficace, ce qui surclasse les deux sources existantes. Les applications ne se limitent pas au traitement de la prostate; le traitement du melanome oculaire et la curietherapie endovasculaire pourraient en beneficier.

A New Approach in Public Budgeting: Citizens' Budget

Science.gov (United States)

Bilge, Semih

2015-01-01

Change and transformation in the understanding and definition of citizenship has led to the emergence of citizen-oriented public service approach. This approach also raised a new term and concept in the field of public budgeting because of the transformation in the processes of public budgeting: citizens' budget. The citizens' budget which seeks…

FY 1996 Congressional budget request: Budget highlights

Energy Technology Data Exchange (ETDEWEB)

1995-02-01

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.

Fait saillant : Le CRDI à la 21e Conférence des Parties (COP21 ...

International Development Research Centre (IDRC) Digital Library (Canada)

13 avr. 2016 ... Le CRDI a assisté à la Conférence des Nations Unies sur les changements climatiques (COP21) du 30 novembre au 11 décembre 2015 à titre de membre de la délégation canadienne officielle. Plus de 20 de nos bénéficiaires de pays en développement ont fait part de leurs résultats de recherche lors ...

Under Secretary of Defense (Comptroller) > Budget Materials > Budget1998

Science.gov (United States)

functionalStatements OUSD(C) History FMR Budget Materials Budget Execution Financial Management Improving Financial Performance Reports Regulations banner DoD Budget Request 2019 | 2018 | 2017 |2016 | 2015 | 2014 | 2013 | 2012 President's Budget request for the Department of Defense sustains the President's commitment to invest in

Paul Jorion, Vers la crise du capitalisme américain

Directory of Open Access Journals (Sweden)

Claude Dubar

2009-11-01

Full Text Available Paul Jorion est un anthropologue qui s’est donné comme objet de recherche le capitalisme financier américain et sa crise. Le fait n’est pas courant : passer au cours de sa carrière de chercheur de l’étude des paludiers français et de l’apprentissage de leur métier (cf. Delbos et Jorion, La transmission des savoirs, Ed. de la MSH, 1984 à l’analyse du système financier américain suppose à la fois une grande curiosité intellectuelle et une grande flexibilité mentale. L’ouvrage dont il est ici q...

Behind the scenes of GS: preventing and curing - the GS-SE group (VERSION FR)

CERN Multimedia

CERN, GS-SE

2013-01-01

Avec, chaque jour, plus de 3000 Cernois sur le site et plus de 300 visiteurs, le CERN et ses infrastructures en voient des vertes et des pas mûres. Heureusement, le groupe GS-SE veille au grain… Ici comme partout ailleurs, rien ne reste jamais neuf bien longtemps. D’où l’importance d’entretenir régulièrement, pour ne pas dire « quotidiennement », les bâtiments, équipements, canalisations, routes, qui voient passer, jour après jour, des milliers de Cernois et de visiteurs. Au CERN, l’équipe en charge de cette lourde tâche fait partie du groupe GS-SE.

Budget Options

National Research Council Canada - National Science Library

2000-01-01

This volume-part of the Congressional Budget Office's (CBO's) annual report to the House and Senate Committees on the Budget-is intended to help inform policymakers about options for the federal budget...

The Budget as a Management Tool: Zero Base Budgeting, Panacea ...

African Journals Online (AJOL)

Nigeria has been experiencing difficulties in Budget implementation. The objective of this article is to present alternative forms of budgeting and after exposition on them, to recommend one that could mitigate budget implementation problem for Nigeria. Two types of budgeting addressed are incremental and zero-base.

L'évaluation du fait technique : Une métaphysique pour l'hypersauvage contemporain

OpenAIRE

Gras , Alain

2010-01-01

International audience; LLe terme " évaluation " est porteur d'une ambiguïté dès l'origine car son contenu sémantique est double : donner un prix, ou une mesure, mais aussi " donner une valeur " entendu d'un point de vue éthique, la valeur dont parle Weber. Or la fascination pour la mesure occulte le fait que le choix des éléments à mesurer est subjectif et qu'en aucun cas la scientificité ne vient directement de l'observation de l'objet. Cette caractéristique subjective est tout simplement i...

Do budget balance rules anchor budget balance expectations? -- Some international evidence

OpenAIRE

Rülke, Jan-Christoph; Frenkel, Michael; Lis, Eliza

2013-01-01

This is the first study that analyzes whether budget balance expectations are anchored and whether budget balance rules effectively anchor expectations. To this end, we use a unique data set which covers budget balance expectations in 17 countries that implemented a budget balance rules. While our results are mixed concerning the general impact of budget balance rules on anchoring expectations, we do find that specific features of budget balance rules are important to successfully anchor budg...

Is Zero-Based Budgeting Different from Planning--Programming--Budgeting Systems?

Science.gov (United States)

Hentschke, Guilbert C.

1977-01-01

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)

Home - House Budget Committee

Science.gov (United States)

Initiatives Hearings Full Menu About Toggle Links Members History Staff Rules & Budget Law News Toggle Links Press Releases Budget Digests HBC Publications Op-Eds Speeches & Statements Budgets Toggle Links FY 2018 Budget FY 2017 Budget FY 2017 Reconciliation FY 2016 Budget FY 2016 Reconciliation FY 2015

Late Budgets

DEFF Research Database (Denmark)

Andersen, Asger Lau; Lassen, David Dreyer; Nielsen, Lasse Holbøll Westh

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...

Zero-based budgeting: Pathway to sustainable budget implementation in Nigeria

Directory of Open Access Journals (Sweden)

Udeh Francis Nnoli

2017-10-01

Full Text Available This paper investigates the application of Zero-Based Budgeting (ZBB system to budget implementation by the Federal Government of Nigeria by ascertaining among others, the relationship between ZBB approach and budget performance indices in Nigeria. To achieve the above, primary data were obtained through questionnaires that were specifically designed for this study. The data obtained were analysed with the SPSS version 21. The statistical tools employed were Analysis of Variance (ANOVA and Pearson Correlation Coefficiant (PCC. The Cronbach’s Alpha reliability test was used to test the internal consistency/reliability of the instrument used for the study. On the basis of the analysis, we found that there is significant difference in the effectiveness of ZBB in terms of budget implementation compared to the Traditional Budgeting System (TBS. It was also found that the application of ZBB tend to be performance-driven and is able to detect the redundant programmes/projects and staff, thereby recommending either realignment, discharge, transfer or redeployment of projects or resources. The study therefore, recommends among others that ZBB should be encouraged as a good means of budget implementation and also close monitoring of budget execution should be enshrined in work ethics at every stage of budget preparation and implementation in the country. This is believed would go a long way to strengthen measures aimed at mitigating poor budget implementation in the country.

California Budget Simulation

Science.gov (United States)

Mallinson, Daniel J.

2018-01-01

The California Budget Challenge produced by Next10 provides a useful and intuitive tool for instructors to introduce students to public budgeting. Students will reason through a series of budgeting decisions using information provided on the fiscal and practical implications of their choices. The Challenge is updated with each budget cycle, so it…

Budgeting for School Media Centers.

Science.gov (United States)

Drott, M. Carl

1978-01-01

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…

Statut, menaces et conservation des oiseaux endémiques terrestres de Polynésie française

OpenAIRE

Serra, Fabienne

2007-01-01

Avec pas moins de 28 espèces d'oiseaux endémiques terrestres, la Polynésie française peut être considérée comme un hot spot de la biodiversité. Cette avifaune se répartit sur 118 îles éparpillées sur près de 5 millions de km2. Sur 28 espèces, cinq sont en danger critique d'extinction, et sept autres sont considérées comme en danger. Compte tenu de la faiblesse du nombre d'individus et de la petite taille des îles, ces oiseaux endémiques peuvent très vite passer au stade critique par le fait d...

DCS Budget Tracking System

Data.gov (United States)

Social Security Administration — DCS Budget Tracking System database contains budget information for the Information Technology budget and the 'Other Objects' budget. This data allows for monitoring...

Characteristics of MHC class I genes in house sparrows Passer domesticus as revealed by long cDNA transcripts and amplicon sequencing.

Science.gov (United States)

Karlsson, Maria; Westerdahl, Helena

2013-08-01

In birds the major histocompatibility complex (MHC) organization differs both among and within orders; chickens Gallus gallus of the order Galliformes have a simple arrangement, while many songbirds of the order Passeriformes have a more complex arrangement with larger numbers of MHC class I and II genes. Chicken MHC genes are found at two independent loci, classical MHC-B and non-classical MHC-Y, whereas non-classical MHC genes are yet to be verified in passerines. Here we characterize MHC class I transcripts (α1 to α3 domain) and perform amplicon sequencing using a next-generation sequencing technique on exon 3 from house sparrow Passer domesticus (a passerine) families. Then we use phylogenetic, selection, and segregation analyses to gain a better understanding of the MHC class I organization. Trees based on the α1 and α2 domain revealed a distinct cluster with short terminal branches for transcripts with a 6-bp deletion. Interestingly, this cluster was not seen in the tree based on the α3 domain. 21 exon 3 sequences were verified in a single individual and the average numbers within an individual were nine and five for sequences with and without a 6-bp deletion, respectively. All individuals had exon 3 sequences with and without a 6-bp deletion. The sequences with a 6-bp deletion have many characteristics in common with non-classical MHC, e.g., highly conserved amino acid positions were substituted compared with the other alleles, low nucleotide diversity and just a single site was subject to positive selection. However, these alleles also have characteristics that suggest they could be classical, e.g., complete linkage and absence of a distinct cluster in a tree based on the α3 domain. Thus, we cannot determine for certain whether or not the alleles with a 6-bp deletion are non-classical based on our present data. Further analyses on segregation patterns of these alleles in combination with dating the 6-bp deletion through MHC characterization across the

The effect of motivation profile and participative budgeting on budget goal commitment

DEFF Research Database (Denmark)

Sandalgaard, Niels; Bukh, Per Nikolaj; Poulsen, Carsten Stig

2009-01-01

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...... commitment is moderated by the implicit power motivation of the bank manager....

Variation in MHC genotypes in two populations of house sparrow (Passer domesticus) with different population histories.

Science.gov (United States)

Borg, Asa Alexandra; Pedersen, Sindre Andre; Jensen, Henrik; Westerdahl, Helena

2011-10-01

Small populations are likely to have a low genetic ability for disease resistance due to loss of genetic variation through inbreeding and genetic drift. In vertebrates, the highest genetic diversity of the immune system is located at genes within the major histocompatibility complex (MHC). Interestingly, parasite-mediated selection is thought to potentially maintain variation at MHC loci even in populations that are monomorphic at other loci. Therefore, general loss of genetic variation in the genome may not necessarily be associated with low variation at MHC loci. We evaluated inter- and intrapopulation variation in MHC genotypes between an inbred (Aldra) and a relatively outbred population (Hestmannøy) of house sparrows (Passer domesticus) in a metapopulation at Helgeland, Norway. Genomic (gDNA) and transcribed (cDNA) alleles of functional MHC class I and IIB loci, along with neutral noncoding microsatellite markers, were analyzed to obtain relevant estimates of genetic variation. We found lower allelic richness in microsatellites in the inbred population, but high genetic variation in MHC class I and IIB loci in both populations. This suggests that also the inbred population could be under balancing selection to maintain genetic variation for pathogen resistance.

La question de Galilée les faits et leurs conséquences

CERN Document Server

de L'Épinois, Henri

2015-01-01

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

BEYOND BUDGETING

Directory of Open Access Journals (Sweden)

Edo Cvrkalj

2015-12-01

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.

Public Budgeting: The Compromises Among the Sound Budgeting Principles in Contingency Funding

Science.gov (United States)

2017-06-01

funding for major aircraft using supplemental appropriations in place of incremental funding as intended for normal budgeting practices. This was a prime... incrementally funded on an annual basis. This change in budgeting practices lacked predictability because it allowed last-minute budget requests with low...NAVAL POSTGRADUATE SCHOOL MONTEREY, CALIFORNIA THESIS Approved for public release. Distribution is unlimited. PUBLIC BUDGETING

Understanding the Budget Process

Directory of Open Access Journals (Sweden)

Mesut Yalvaç

2000-03-01

Full Text Available Many different budgeting techniques can be used in libraries, and some combination of these will be appropriate for almost any individual situation. Li-ne-item, program, performance, formula, variable, and zero-base budgets all have features that may prove beneficial in the preparation of a budget. Budgets also serve a variety of functions, providing for short-term and long-term financial planning as well as for cash management over a period of time. Short-term plans are reflected in the operating budget, while long-term plans are reflected in the capital budget. Since the time when cash is available to an organization does not usually coincide with the time that disbursements must be made, it is also important to carefully plan for the inflow and outflow of funds by means of a cash budget.      During the budget process an organization selects its programs and activities by providing the necessary funding; the library, along with others in the organization, must justify its requests. Because of the cyclical nature of the budget process, it is possible continually to gather information and evaluate alternatives for the next budget period so that the library may achieve its maximum potential for service to its patrons.

Library Budget Primer.

Science.gov (United States)

Warner, Alice Sizer

1993-01-01

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)

The Agency's budget

International Nuclear Information System (INIS)

1964-01-01

A total Agency Budget of $10 406 000 for 1965 was approved by the General Conference at its session of September 1964; the Budget for the year 1964 amounted to $9 812 000. The consolidated Budget figures are shown in the table at the end of this article. The Budget falls into two parts - the Regular Budget and the Operational Budget. The Regular Budget provides for the ordinary administrative expenses of the Agency, and for expert panels, special missions, symposia and conferences, distribution of information, and scientific and technical services. In conformity with the Agency's Statute, these expenses are met by contributions made according to Voluntary contributions are paid initially into a General Fund established for this purpose, and money for operations is transferred to the respective Operating Funds as appropriate, and as approved by the Board of Governors. The scale of assessments for 1965 is based on the United Nations scale for 1964. The assessments are estimated to yield $7 713 000 - an increase of 6.8 per cent; however, more than three quarters of this increase will be offset by credits which Member States will receive as a result of a cash surplus brought forward. The Operational Budget is financed by voluntary contributions and is divided into two parts - Operating Fund I, devoted to certain laboratory and research projects, and Operating Fund II, for technical assistance, training and research contracts.

Budget Analysis: Review of the Governor's Proposed Budget, 1999-00.

Science.gov (United States)

New York State Office of the Comptroller, Albany.

This report provides an overview of the 1999-2000 executive budget for New York State. The budget calls for $72.7 billion in all funds spending and proposes that a $1.8 billion surplus from the 1998-99 fiscal year be used to fill budget gaps in fiscal years 2000-01 and 2001-02. The report focuses on spending for education, health and social…

Plan Your Advertising Budget.

Science.gov (United States)

Britt, Steuart-Henderson

1979-01-01

Methods for establishing an advertising budget are reviewed. They include methods based on percentage of sales or profits, unit of sales, and objective and task. Also discussed are ways to allocate a promotional budget. The most common breakdowns are: departmental budgets, total budget, calendar periods, media, and sales area. (JMD)

Budgeting and Beyond

DEFF Research Database (Denmark)

Rohde, Carsten

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...

Budgeting Approaches in Community Colleges

Science.gov (United States)

Palmer, James C.

2014-01-01

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.…

Zero-based budgeting: Pathway to sustainable budget implementation in Nigeria

OpenAIRE

Udeh Francis Nnoli; Sopekan Sam Adeyemi; Oraka Azubuike Onuora

2017-01-01

This paper investigates the application of Zero-Based Budgeting (ZBB) system to budget implementation by the Federal Government of Nigeria by ascertaining among others, the relationship between ZBB approach and budget performance indices in Nigeria. To achieve the above, primary data were obtained through questionnaires that were specifically designed for this study. The data obtained were analysed with the SPSS version 21. The statistical tools employed were Analysis of Variance (ANOVA) and ...

Budgeting Time to Teach about the School Budget

Science.gov (United States)

Weiss, Dale

2011-01-01

As a teacher in the Milwaukee Public Schools (MPS) for the past 16 years, the author has grown used to dismal budget cut news arriving each February. Although cuts are always frustrating and their results burdensome, the school has been able to "hang on" reasonably well. This year, however, the budget cuts were extreme. In this article,…

STATE BUDGET APPROPRIATION MANAGERS AS THE SUBJECTS OF BUDGET PLANNING IN THE REPUBLIC OF LITHUANIA

Directory of Open Access Journals (Sweden)

Bronius Sudavicius

2017-01-01

Full Text Available The subject. The article deals with the problem of legal status of the state budget appropriation managers in the process of budget planning in the Republic of Lithuania.The purpose of the article is evaluation of state budget appropriation managers’ role in the process of budget planning in the Republic of Lithuania.The methodology of research is the analysis of the budgetary legislation of the Republic of Lithuania and the scientific literature, using the methods of logical and systematic analysis and other methods of scientific researchMain results, and scope of it’s application. The legal definition and the system of state budget appropriation managers is analyzed in the article. Particular attention is given to the question of role of state budget appropriation managers in the process of budget framework. The role of the Government and Parliament, as well as a special body of management of public finances (in the Republic of Lithuania, the Ministry of Finance – legislative and executive authorities – is emphasized in the scientific literature. But it is often not mentioned what an important place in this process other participants of budgetary relations – state budget appropriation managers – takes. The main participation of state budget appropriation managers in the budget planning process related to the planning of the budget expenditures.Preparation of strategic plans and programmes of budgetary funds by state budget appropriation managers can be considered part of governance activities in general. For budget planning drawn up draft budgets of the programs by state budget appropriation managers is particularly important.Conclusions. The efficiency of the use of state funds depends on the spending of funds, the quality and validity of the developed programmes of activities led by their agencies. State budget appropriation managers are involved, along with other entities, on each stage of the budget planning. They provide the

Public Budget Database - Budget Authority and offsetting receipts 1976-Current

Data.gov (United States)

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 used...

Automated Budget System -

Data.gov (United States)

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,...

THE POSITION BUDGETS OF ADMINISTRATIVE AND TERRITORIAL UNITS IN GENERAL CONSOLIDATED BUDGET

Directory of Open Access Journals (Sweden)

CHIRCULESCU MARIA FELICIA

2017-12-01

Full Text Available The budget is a tool of territorial administrative units of financial and budgetary policy in which the state intervenes in the economy at the local level, having a major impact on general government.Through the decentralization processes that are increasingly debated and applied, the paper aims to highlight the importance of the territorial administrative unit budgets in the consolidated budget in Romania.Thus, the work comprises both theoretical notions concerning the presentation of the consolidated state budget and the budget of the territorial administrative units. The relevance of the work lies in the importance of general government in the regulation of macroeconomic balances by sizing or macroeconomic imbalances, with modern methods that analyze the possibilities and effects of new types of deficits or surpluses in the public sector.

Operational budgeting using fuzzy goal programming

OpenAIRE

Saeed Mohammadi; Kamran Feizi; Ali Khatami Firouz Abadi

2013-01-01

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...

Teaching the Federal Budget, National Debt, and Budget Deficit: Findings from High School Teachers

Science.gov (United States)

Marri, Anand R.; Ahn, Meesuk; Crocco, Margaret Smith; Grolnick, Maureen; Gaudelli, William; Walker, Erica N.

2011-01-01

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…

Preparing the operating budget.

Science.gov (United States)

Williams, R B

1983-12-01

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.

Between Bedside and Budget

NARCIS (Netherlands)

J.L.T. Blank; E. Eggink

1998-01-01

Original title: Tussen bed en budget. The report Between bedside and budget (Tussen bed en budget) describes an extensive empirical study of the efficiency of general and university hospitals in the Netherlands. A policy summary recaps the main findings of the study. Those findings

Operational budgeting using fuzzy goal programming

Directory of Open Access Journals (Sweden)

Saeed Mohammadi

2013-10-01

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.

Understanding the Budget Process

OpenAIRE

Mesut Yalvaç

2000-01-01

Many different budgeting techniques can be used in libraries, and some combination of these will be appropriate for almost any individual situation. Li-ne-item, program, performance, formula, variable, and zero-base budgets all have features that may prove beneficial in the preparation of a budget. Budgets also serve a variety of functions, providing for short-term and long-term financial planning as well as for cash management over a period of time. Short-term plans are reflected in the oper...

System Budgets

DEFF Research Database (Denmark)

Jeppesen, Palle

1996-01-01

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....

The 'People's Budget' and Budget Effectiveness:The Case of Local ...

African Journals Online (AJOL)

All over the world, participatory budgeting is being advocated. This is based on the belief that stakeholders' participation in the budgeting process improves transparency, accountability and service delivery. Using evidence from 105 Civil Society Organisations (CSOs) in Kabalore and Kamwenge district local governments ...

42 CFR 457.140 - Budget.

Science.gov (United States)

2010-10-01

... 42 Public Health 4 2010-10-01 2010-10-01 false Budget. 457.140 Section 457.140 Public Health... Child Health Insurance Programs and Outreach Strategies § 457.140 Budget. The State plan, or plan amendment that has a significant impact on the approved budget, must include a budget that describes the...

Epigenetic Variation May Compensate for Decreased Genetic Variation with Introductions: A Case Study Using House Sparrows (Passer domesticus on Two Continents

Directory of Open Access Journals (Sweden)

Aaron W. Schrey

2012-01-01

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.

Environmental budget and policy goal

Energy Technology Data Exchange (ETDEWEB)

Noh, Sang Hwan [Korea Environment Institute, Seoul (Korea)

1998-12-01

The assigned budget for environmental sector is quite insufficient to meet enormous environmental demand. Under this circumstance, there is only one way to solve environmental problems efficiently, i.e. to use a given budget efficiently. Therefore, the study on efficient utilization of a given environmental invested finance is needed by customizing a diagnosis of present condition on the operation of environmental budget and environmental investment analysis. In this respect, an entire national budget of 1999 and environmental budget were analyzed in this study. By analyzing economic efficiency of sewage disposal program, integrated septic tank system, VOC regulation, incinerator construction program, food waste disposal program, and recycling program, an efficient budget policy was presented. 19 refs., 18 figs., 169 tabs.

Baseline budgeting for continuous improvement.

Science.gov (United States)

Kilty, G L

1999-05-01

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.

Budget institutions and taxation

DEFF Research Database (Denmark)

Aaskoven, Lasse

2018-01-01

While a number of different studies have explored the effects of budgetary procedures and the centralization of the budget process on government debt, deficits and spending, few of them have explored whether such fiscal institutions matter for public revenue. This article argues that centralizing...... the budget process raises the levels of taxation by limiting the ability of individual government officials to veto tax increases in line with common-pool-problem arguments regarding public finances. Using detailed data on budgetary procedures from 15 EU countries, the empirical analysis shows that greater...... centralization of the budget process increases taxation as a share of GDP and that both the type of budget centralization and level of government fractionalization matter for the size of this effect. The results suggest that further centralizing the budget process limits government debt and deficits...

Les défis de l’intelligence économique au Maroc

Directory of Open Access Journals (Sweden)

Boujemâa Achchab

2013-12-01

Full Text Available L’intelligence économique s’est imposée dans plusieurs pays du monde comme moyens puissant du développement de la compétitivité et de la performance. Elle vise l’alignement de la stratégie aux exigences de l’environnement. Il est devenu clair que pour toute organisation, identifier et exploiter l’information pertinente relative à son environnement spécifique relève du défi permanent. De ce fait, notre communication vise de répondre à la problématique suivante: Quels sont les défis de l’intelligence économique au Maroc? Une classification des défis sera présentée, ainsi que des pistes de réflexions pour les dépasser.

‘FLEXIBLE’ BUDGETS ARE ALREADY BUDGETING PROCESS ANALYSIS OF PRODUCTION COSTS FOR OIL AND FAT ENTERPRISES

Directory of Open Access Journals (Sweden)

V. Shvetz’

2013-10-01

Full Text Available The problems of methodological fundamentals of managerial accounting of manufacturing costs in information provision for budgeting, not only at the enterprise level, but also as it is required by current conditions of advanced control, in the context of structural production units of “responsibility centers” using “flexible” budgets, which are prepared during the manufacturing process are examined. Unlike a simple comparison of the regular budgets (scheduled amount of work divided by regulatory costs per unit, “flexible” budget makes adjustments to the planned budget because it represents the actual amount of work divided by regulatory costs, which is included with the comparison of the amount of work that are not fulfilled, or carried to a greater or lesser extent compared with the expected budget. Thus, “Flexible” budgets reveal the actual extent of the changes compared with the expected budget.

My American Uncle, America Cries Uncle, and Other Fantastic Tales from France: Iegor Gran's Jeanne d'Arc fait tic-tac

OpenAIRE

Carolyn A. Durham

2008-01-01

Ella Shohat and Robert Stam's proposal that beliefs about nations often crystallize in the form of stories could serve as both summary and generative matrix for Jeanne d'Arc fait tic-tac . In keeping with a number of recent fictional works united by the attempt to understand French and American cultures in a comparative context, the first part of Iegor Gran's clever 2005 novel consists of eleven stories whose common focus on the danger represented by American culture for French national iden...

Zero-Base Budgeting:; An Institutional Experience.

Science.gov (United States)

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…

Under Secretary of Defense (Comptroller) > Budget

Science.gov (United States)

functionalStatements OUSD(C) History FMR Budget Materials Budget Execution Financial Management Improving Financial Performance Reports Regulations Press Release | Budget Briefing | Transcripts: David L. Norquist, Under PDF document. Click on Excel icon for Excel document Overview - FY2019 Defense Budget Performance

Budget goal commitment, clinical managers' use of budget information and performance.

Science.gov (United States)

Macinati, Manuela S; Rizzo, Marco G

2014-08-01

Despite the importance placed on accounting as a means to influence performance in public healthcare, there is still a lot to be learned about the role of management accounting in clinical managers' work behavior and their link with organizational performance. The article aims at analyzing the motivational role of budgetary participation and the intervening role of individuals' mental states and behaviors in influencing the relationship between budgetary participation and performance. According to the goal-setting theory, SEM technique was used to test the relationships among variables. The data were collected by a survey conducted in an Italian hospital. The results show that: (i) budgetary participation does not directly influence the use of budget information, but the latter is encouraged by the level of budget goal commitment which, as a result, is influenced by the positive motivational consequences of participative budgeting; (ii) budget goal commitment does not directly influence performance, but the relationship is mediated by the use of budget information. This study contributes to health policy and management accounting literature and has significant policy implications. Mainly, the findings prove that the introduction of business-like techniques in the healthcare sector can improve performance if attitudinal and behavioral variables are adequately stimulated. Copyright © 2014 Elsevier Ireland Ltd. All rights reserved.

Natural epigenetic variation within and among six subspecies of the house sparrow, Passer domesticus.

Science.gov (United States)

Riyahi, Sepand; Vilatersana, Roser; Schrey, Aaron W; Ghorbani Node, Hassan; Aliabadian, Mansour; Senar, Juan Carlos

2017-11-01

Epigenetic modifications can respond rapidly to environmental changes and can shape phenotypic variation in accordance with environmental stimuli. One of the most studied epigenetic marks is DNA methylation. In the present study, we used the methylation-sensitive amplified polymorphism (MSAP) technique to investigate the natural variation in DNA methylation within and among subspecies of the house sparrow, Passer domesticus We focused on five subspecies from the Middle East because they show great variation in many ecological traits and because this region is the probable origin for the house sparrow's commensal relationship with humans. We analysed house sparrows from Spain as an outgroup. The level of variation in DNA methylation was similar among the five house sparrow subspecies from the Middle East despite high phenotypic and environmental variation, but the non-commensal subspecies was differentiated from the other four (commensal) Middle Eastern subspecies. Further, the European subspecies was differentiated from all other subspecies in DNA methylation. Our results indicate that variation in DNA methylation does not strictly follow subspecies designations. We detected a correlation between methylation level and some morphological traits, such as standardized bill length, and we suggest that part of the high morphological variation in the native populations of the house sparrow is influenced by differentially methylated regions in specific loci throughout the genome. We also detected 10 differentially methylated loci among subspecies and three loci that differentiated between commensal or non-commensal status. Therefore, the MSAP technique detected larger scale differences among the European and non-commensal subspecies, but did not detect finer scale differences among the other Middle Eastern subspecies. © 2017. Published by The Company of Biologists Ltd.

BUDGET PLANNING IN FINANCIAL MANAGEMENT

Directory of Open Access Journals (Sweden)

Nataliya Melnichuk

2015-11-01

Full Text Available The purpose of the paper is to determine the nature, targets, functions, principles and methods of budget planning and development of classifications due to its types. The essence of budget planning presented by various authors, is own interpretation (the process of developing a plan of formation, distribution and redistribution of financial funds according to budget system units during the reporting period based on budgetary purposes and targets defined by socio-economic development strategy is proposed. Methodology. The following methods such as cognition, induction, deduction, analysis and synthesis have been used in the process of survey. Results of the survey proves that budget planning plays an essential role in the financial management. On condition business environment changing even the best management system can become obsolete. The immediate reaction to the new trends in the financial system as a whole, in the industry is possible with budget planning as well. It also allows to make appropriate adjustments to the plans. Adjustment of long-term, medium-term and short-term plans makes it possible, without changing goals, to change ways of their achievement and thus to raise the level of efficiency of budget funds formation and use. It is necessary to revise the whole system plans, including their mission and goals in the case of global changes in the external and internal environment. Practical implications. The proposed approach to the classification of budget planning types allows to cope with the shortcomings of modern planning in the public sector (the development of the targets according to the state budget expenditures in Ukraine remains a formality and it rarely complies with realities. Value/originality is specified in the proposed interpretation which differs from existing ones that provides clarification of budget planning purpose in financial management; classification of budget planning principles, which differs from previous

Scientific and theoretical principles of personnel costs’ budgeting

Directory of Open Access Journals (Sweden)

O.P. Gutsal

2015-06-01

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 BUDGETING PROCESS IN ROMANIA

Directory of Open Access Journals (Sweden)

TURCIN MARIUS CATALIN

2015-08-01

Full Text Available This paper presents the stages of the budgeting process in Romania and the institutions involved in its carry out, having regard to the recent legislative amendments in the field. The study describes the importance of some state institutions in achieving the economic and social policy objectives. According to practice, the institution specializing in drafting the budget bill is the Government, who submits the budget bill annually to the Parliament for adopting the national budget, accompanied by the explanatory statement, annexes and interpretative calculations. The preparatory works are fulfilled by the Ministry of Public Finance and in parallel, by the ministries, authorities, local administrations or other public institutions to prepare their own drafts budget.

Fiscal Year 2015 Budget

Data.gov (United States)

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...

Soft Budget Constraints in Public Hospitals.

Science.gov (United States)

Wright, Donald J

2016-05-01

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.

Cycle-Based Budgeting Toolkit: A Primer

Science.gov (United States)

Yan, Bo

2016-01-01

At the core, budgeting is about distributing and redistributing limited financial resources for continuous improvement. Incremental budgeting is limited in achieving the goal due to lack of connection between outcomes and budget decisions. Zero-based budgeting fills the gap, but is cumbersome to implement, especially for large urban school…

The prevalence of Beyond Budgeting in Denmark

DEFF Research Database (Denmark)

Sandalgaard, Niels

  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...... this critique as well as the current status of the traditional annual budget in a contingency perspective by using data from a survey among the largest Danish companies. The conclusion is that only 4% of the companies claim to have abandoned the traditional, annual budget, 2% have decided or are in the process...... of doing so and 11% are considering abandoning it. These "Beyond Budgeting" companies are more critical towards the traditional budget than other companies. The study also shows that the critical attitude towards annual budgets as well as the decision of abandoning the budget cannot be associated...

7 CFR 906.33 - Budget.

Science.gov (United States)

2010-01-01

... 7 Agriculture 8 2010-01-01 2010-01-01 false Budget. 906.33 Section 906.33 Agriculture Regulations... GRANDE VALLEY IN TEXAS Order Regulating Handling Expenses and Assessments § 906.33 Budget. At the... budget of income and expenditures necessary for the administration of this part. The committee shall...

7 CFR 1744.64 - Budget adjustment.

Science.gov (United States)

2010-01-01

... 7 Agriculture 11 2010-01-01 2010-01-01 false Budget adjustment. 1744.64 Section 1744.64... Disbursement of Funds § 1744.64 Budget adjustment. (a) If more funds are required than are available in a budget account, the borrower may request RUS's approval of a budget adjustment to use funds from another...

7 CFR 956.41 - Budget.

Science.gov (United States)

2010-01-01

... 7 Agriculture 8 2010-01-01 2010-01-01 false Budget. 956.41 Section 956.41 Agriculture Regulations... OF SOUTHEAST WASHINGTON AND NORTHEAST OREGON Expenses and Assessments § 956.41 Budget. Prior to each fiscal period and as may be necessary thereafter, the committee shall prepare an estimated budget of...

7 CFR 945.41 - Budget.

Science.gov (United States)

2010-01-01

... 7 Agriculture 8 2010-01-01 2010-01-01 false Budget. 945.41 Section 945.41 Agriculture Regulations... COUNTIES IN IDAHO, AND MALHEUR COUNTY, OREGON Order Regulating Handling Budget, Expenses and Assessments § 945.41 Budget. At the beginning of each fiscal period, and as may be necessary thereafter, the...

7 CFR 958.41 - Budget.

Science.gov (United States)

2010-01-01

... 7 Agriculture 8 2010-01-01 2010-01-01 false Budget. 958.41 Section 958.41 Agriculture Regulations... Budget. Prior to each fiscal period, and as may be necessary thereafter the committee shall prepare a budget of estimated income and expenditures necessary for the administration of this part. The committee...

7 CFR 966.41 - Budget.

Science.gov (United States)

2010-01-01

... 7 Agriculture 8 2010-01-01 2010-01-01 false Budget. 966.41 Section 966.41 Agriculture Regulations... Handling Expenses and Assessments § 966.41 Budget. At the beginning of each fiscal period and as may be necessary thereafter, the committee shall prepare an estimated budget of income and expenditures necessary...

7 CFR 948.76 - Budget.

Science.gov (United States)

2010-01-01

... 7 Agriculture 8 2010-01-01 2010-01-01 false Budget. 948.76 Section 948.76 Agriculture Regulations... Regulating Handling Expenses and Assessments § 948.76 Budget. As soon as practicable after the beginning of... budget of income and expenditures necessary for its administration of this part. Each area committee may...

7 CFR 959.41 - Budget.

Science.gov (United States)

2010-01-01

... 7 Agriculture 8 2010-01-01 2010-01-01 false Budget. 959.41 Section 959.41 Agriculture Regulations... Handling Expenses and Assessments § 959.41 Budget. As soon as practicable after the beginning of each fiscal period and as may be necessary thereafter, the committee shall prepare an estimated budget of...

Motivation in Beyond Budgeting: A Motivational Paradox?

DEFF Research Database (Denmark)

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...

BUDGET AND PUBLIC DEBT

Directory of Open Access Journals (Sweden)

Morar Ioan Dan

2014-12-01

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

24 CFR 968.225 - Budget revisions.

Science.gov (United States)

2010-04-01

... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Budget revisions. 968.225 Section... Fewer Than 250 Units) § 968.225 Budget revisions. (a) A PHA shall not incur any modernization cost in excess of the total HUD-approved CIAP budget. A PHA shall submit a budget revision, in a form prescribed...

FLEXIBLE BUDGET OF SPORT COMPETITIONS

Directory of Open Access Journals (Sweden)

Dragan Vukasović

2009-11-01

Full Text Available Manager of sport competition has right to decide and also to take responsibility for costs, income and financial results. From economic point of wiev flexible budget and planning cost calculations is top management base for analyzing success level of sport competition. Flexible budget is made before sport competition with few output level, where one is always from static plan-master plan. At the end of competition when we have results, we make report of plan executing and we also analyzing plan variances. Results of comparation between achieved and planning level of static budget can be acceptable if achieved level is approximate to budget level or if we analyzing results from gross or net income. Flexible budget become very important in case of world eco- nomic crises

25 CFR 122.7 - Budget.

Science.gov (United States)

2010-04-01

... 25 Indians 1 2010-04-01 2010-04-01 false Budget. 122.7 Section 122.7 Indians BUREAU OF INDIAN... § 122.7 Budget. (a) By August 1 of each year, the Osage Tribal Education Committee will submit a proposed budget to the Assistant Secretary or to his/her designated representative for formal approval...

7 CFR 955.41 - Budget.

Science.gov (United States)

2010-01-01

... 7 Agriculture 8 2010-01-01 2010-01-01 false Budget. 955.41 Section 955.41 Agriculture Regulations... Assessments § 955.41 Budget. At least 60 days prior to each fiscal period, or such other date as may be... budget of income and expenditures necessary for the administration of this part. The committee may...

Beyond Zero Based Budgeting.

Science.gov (United States)

Ogden, Daniel M., Jr.

1978-01-01

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)

Zero-base budgeting and the library.

Science.gov (United States)

Sargent, C W

1978-01-01

This paper describes the application of zero-base budgeting to libraries and the procedures involved in setting up this type of budget. It describes the "decision packages" necessary when this systmem is employed, as well as how to rank the packages and the problems which are related to the process. Zero-base budgeting involves the entire staff of a library, and the incentive engendered makes for a better and more realistic budget. The paper concludes with the problems which one might encounter in zero-base budgeting and the major benefits of the system. PMID:626795

FY 1997 congressional budget request: Budget highlights

Energy Technology Data Exchange (ETDEWEB)

NONE

1996-03-01

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.

Building information modeling in budgeting

Directory of Open Access Journals (Sweden)

Strnad, Michal

2017-12-01

Full Text Available Construction activity is one of the financially demanding and ever-changing locations of implementation. The basic idea of the budget is to determine all the possible costs that will arise during construction work. The budget must be a transparent and effective way of communication in the context of supplier-customer relationships. For this reason it is essential to give the budget the structure that is now represented by the price system. It is important to adhere to the principles of budgeting and technical standards. It is necessary to have good documentation for budgeting such as project documentation and much more. However, the construction product range is one of the most extensive, the product group can be changed several times in the investment phase not only materially but also cost-effectively because of the longest production cycle in the construction industry.

Verification of uncertainty budgets

DEFF Research Database (Denmark)

Heydorn, Kaj; Madsen, B.S.

2005-01-01

, and therefore it is essential that the applicability of the overall uncertainty budget to actual measurement results be verified on the basis of current experimental data. This should be carried out by replicate analysis of samples taken in accordance with the definition of the measurand, but representing...... the 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...

Personality Traits and Behavioral Syndromes in Differently Urbanized Populations of House Sparrows (Passer domesticus)

Science.gov (United States)

Bókony, Veronika; Kulcsár, Anna; Tóth, Zoltán; Liker, András

2012-01-01

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. PMID:22574204

Rapid Budget Analysis of the Agricultural Sector for the General Budget Support Annual Review 2010/11

OpenAIRE

Francken, Nathalie; Zorya, S

2010-01-01

The main objective of the budget analysis chapter is to provide an overall assessment of how well the approved budget allocations in 2010-11 align with the strategic objectives and with sector strategic priorities of the Second National Strategy for Growth and Reduction of Poverty (known by its Kiswahili acronym, MKUKUTA II). It also assesses the consistency of the actual spending and approved budget in 2009-10. In evaluating the alignment of the budget and MKUKUTA's strategic objectives and ...

Innovative Concepts of Budgeting in the Enterprises

Directory of Open Access Journals (Sweden)

Adam Bąk

2009-03-01

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.

Budget Elements of Economic Security: Specifics of Classification

Directory of Open Access Journals (Sweden)

О. S.

2017-02-01

Full Text Available Theoretical aspects of economic security in conjunction with budget components such as “budget interests” and “budget necessities” are analyzed. Key positions of the categories “budget interests” and “budget necessities” in the theory of economic security in the budgetary area are substantiated given their priority role in setting up its implementation strategy. The category “budget interests” is defined as the system of budget necessities of the interest holders, implemented through budget activities of entities and aimed at seeking benefits through the budget, in order to guarantee functioning and development of the society, the state, legal entities and physical persons. “Budget necessities” are defined as the need in budget funds to achieve and sustain, at a certain level, life activities of individuals, social groups, society, state and legal entities. Classification of budget interests by various criteria is made in the context of their impact on the economic security of the state. It is demonstrated that the four-tier classification of the budget interests by interest holder is essential to guaranteeing economic security in the budgetary area: budget interests of the state: the interests held by central and local power offices; budget interests of legal entities: the interests of profit and non-profit (public, budgetary, party and other organizations; budget interests of individuals: basic necessities of individuals, met by budget transfers, which stand out of the array of public necessities by their individual character.

Polity age and political budget cycles

DEFF Research Database (Denmark)

Aaskoven, Lasse

2018-01-01

Incumbent incentive for competence-signaling and lack of voter information are generally thought to be factors that increase the prevalence of political budget cycles. These mechanisms should be more prevalent in new political units. Since the creation of new political units is rarely exogenous......-experimental to study whether political budget cycles are larger in new political units. Contrary to theoretical predictions, political budget cycles seem to be of a smaller scale in the new municipalities, but only regarding budget cycles in budgetary overruns. The findings are of wider interest for discussions about...... the mechanisms behind context-conditional political budget cycles....

Budgeting in Nonprofit Organizations.

Science.gov (United States)

Kelly, Lauren

1985-01-01

This description of the role of budgets in nonprofit organizations uses libraries as an example. Four types of budgets--legislative, management, cash, and capital--are critiqued in terms of cost effectiveness, implementation, and facilitation of organizational control and objectives. (CLB)

Political Budget Cycles

DEFF Research Database (Denmark)

Aaskoven, Lasse; Lassen, David Dreyer

2017-01-01

The political budget cycle—how elections affect government fiscal policy—is one of the most studied subjects in political economy and political science. The key theoretical question is whether incumbent governments can time or structure public finances in ways that improve their chances of reelec......The political budget cycle—how elections affect government fiscal policy—is one of the most studied subjects in political economy and political science. The key theoretical question is whether incumbent governments can time or structure public finances in ways that improve their chances...... on political budget cycles have recently focused on conditions under which such cycles are likely to obtain. Much recent research focuses on subnational settings, allowing comparisons of governments in similar institutional environments, and a consensus on the presences of cycles in public finances...

STATE BUDGET AND BUDGETARY PROCEDURES IN ROMANIA

Directory of Open Access Journals (Sweden)

POPA George Dorel

2013-12-01

Full Text Available In Romania, the budget process is governed by the Constitution and the Law of Public Finance no. 500/2002, act that includes the elaboration of the draft budget, approving the state budget, budget execution and budget control. All these activities are carried out in a legal way and administrative- institutional way, presenting features from country to country. The budget shows many traits in common: it is a decision process, because its essence consists in allocating budgetary resources for public goods such as education, health, national defence and so on. On the other hand is an essentially political process because allocation decisions budgetary resources are determined by the political groups, the mechanism of representation and voting, is a complex process with many participants (schools, hospitals, ministries, etc.. The budgetary process is a cyclic process, as it follows a well-defined calendar as a consequence of yearly and advertising budget. In conclusion, the budget process is a set of consecutive stages of development, approval, execution, control and reporting of the state budget, which ends with the approval of its execution account.

Steroids in house sparrows (Passer domesticus): Effects of POPs and male quality signalling.

Science.gov (United States)

Nossen, Ida; Ciesielski, Tomasz M; Dimmen, Malene V; Jensen, Henrik; Ringsby, Thor Harald; Polder, Anuschka; Rønning, Bernt; Jenssen, Bjørn M; Styrishave, Bjarne

2016-03-15

At high trophic levels, environmental contaminants have been found to affect endocrinological processes. Less attention has been paid to species at lower trophic levels. The house sparrow (Passer domesticus) may be a useful model for investigating effects of POPs in mid-range trophic level species. In male house sparrows, ornamental traits involved in male quality signalling are important for female selection. These traits are governed by endocrinological systems, and POPs may therefore interfere with male quality signalling. The aim of the present study was to use the house sparrow as a mid-range trophic level model species to study the effects of environmental contaminants on endocrinology and male quality signalling. We analysed the levels of selected PCBs, PBDEs and OCPs and investigated the possible effects of these contaminants on circulating levels of steroid hormones (4 progestagens, 4 androgens and 3 estrogens) in male and female adult house sparrows from a population on the island Leka, Norway. Plasma samples were analysed for steroid hormones by GC-MS and liver samples were analysed for environmental contaminants by GC-ECD and GC-MS. In males, we also quantified ornament traits. It was hypothesised that POPs may have endocrine disrupting effects on the local house sparrow population and can thus interfere with the steroid hormone homeostasis. Among female house sparrows, bivariate correlations revealed negative relationships between POPs and estrogens. Among male sparrows, positive relationships between dihydrotestosterone levels and PCBs were observed. In males, positive relationships were also found between steroids and beak length, and between steroids and ornamental traits such as total badge size. This was confirmed by a significant OPLS model between beak length and steroids. Although sparrows are in the mid-range trophic levels, the present study indicates that POPs may affect steroid homeostasis in house sparrows, in particular for females. For

Defense.gov Special Report: 2013 Fiscal Budget

Science.gov (United States)

Department of Defense Submit Search 2013 Fiscal Budget Published Feb. 13, 2012 Top Stories Budget Proposal Slows Cost Growth, Pentagon Leaders Say The Defense Department's proposed fiscal 2013 budget request Department officials told a Senate panel. Story Officials Seek Construction Funds, More BRAC in Budget

Colorado Children's Budget 2013

Science.gov (United States)

Buck, Beverly; Baker, Robin

2013-01-01

The "Colorado Children's Budget" presents and analyzes investments and spending trends during the past five state fiscal years on services that benefit children. The "Children's Budget" focuses mainly on state investment and spending, with some analysis of federal investments and spending to provide broader context of state…

[The department budget, in the context of the hospital global budget. Initial results in general medicine].

Science.gov (United States)

Besançon, F

1984-02-23

In a general hospital (Hôtel-Dieu, in the center of Paris), run with a global budget, budgets determined for each unit were introduced as an experiment in 1980. Physicians were in charge of certain expenses, mainly: linen, drugs, transportation of patients to and from other hospitals within Paris, and blood fractions. The whole does not exceed 4% of the turnover (FF 20 millions in 1980) of a 67 bed internal medicine unit. Other accounts deal with the stays, admissions, prescriptions of technical acts, laboratory analyses, and X-rays. In 1980, expenses were 11% more than budgeted, but the increase in stays and particularly in admissions was significantly greater. The resulting savings were 8.8% and 18.7% for stays and admissions respectively. Psychic reactions were variable. The subsequent budgets followed the fluctuations of recorded expenses, which were fairly important in both directions. The unit budget may be an advance or a regression, in a restrictive and past-perpetuating context. The coherence between the unit budget and the global hospital budget is questionable. Physicians were willing to take part in accounting and saving. They have good reason for not enlarging their financial responsibilities. Conversely, they may give more attention to diseases of public opinion.

Dose budget for exposure control

International Nuclear Information System (INIS)

Nair, P.S.

1999-01-01

Dose budget is an important management tool to effectively control the collective dose incurred in a nuclear facility. The budget represents a set of yardsticks or guidelines for use in controlling the internal activities, involving radiation exposure in the organisation. The management, through budget can evaluate the radiation protection performance at every level of the organisation where a number of independent functional groups work on routine and non-routine jobs. The discrepancy between the plan and the actual performance is high lighted through the budgets. The organisation may have to change the course of its operation in a particular area or revise its plan with due focus on appropriate protective measures. (author)

Radioactive contamination of nest materials of the Eurasian Tree Sparrow Passer montanus due to the Fukushima nuclear accident: The significance in the first year.

Science.gov (United States)

Matsui, Shin; Kasahara, Satoe; Morimoto, Gen; Mikami, Osamu K; Watanabe, Mamoru; Ueda, Keisuke

2015-11-01

The 2011 Fukushima nuclear accident contaminated large areas of eastern and northeastern Japan, releasing vast amounts of radiation. Here we investigated radioactive contamination of the nest materials of the Eurasian Tree Sparrow Passer montanus from the breeding season of 2011 directly after the accident to the next breeding season of 2012 at two sites. In Tokyo (222 km southwest of the plant), ambient dose rates in the nestboxes were lower than those in Ibaraki (175 km southwest of the plant), where the levels of 2011 were higher than those of 2012. Further, the amount of radioactive Cs in each nest increased with the increase in nest weight, with a higher increment at Ibaraki than at Tokyo. These data suggested higher nest contamination levels in the breeding season directly after a nuclear accident than in later seasons, and an increment of nest contamination levels via nest materials of birds. Copyright © 2015 Elsevier Ltd. All rights reserved.

Laboratory administration--capital budgeting.

Science.gov (United States)

Butros, F

1997-01-01

The process of capital budgeting varies among different health-care institutions. Understanding the concept of present value of money, incremental cash flow statements, and the basic budgeting techniques will enable the laboratory manager to make the rational and logical decisions that are needed in today's competitive health-care environment.

BUDGET PLANNING IN FINANCIAL MANAGEMENT

OpenAIRE

Nataliya Melnichuk

2015-01-01

The purpose of the paper is to determine the nature, targets, functions, principles and methods of budget planning and development of classifications due to its types. The essence of budget planning presented by various authors, is own interpretation (the process of developing a plan of formation, distribution and redistribution of financial funds according to budget system units during the reporting period based on budgetary purposes and targets defined by socio-economic development strategy...

Defense.gov Special Report: 2015 Fiscal Budget

Science.gov (United States)

Department of Defense Submit Search FY 2015 Fiscal Budget News Stories Dempsey Calls for Budget Increase increase its budget, the chairman of the Joint Chiefs of Staff said. Story James: Air Force Grapples with Congress to Fund Readiness The Air Force fiscal 2015 budget request is shrinking because of Congressional

40 CFR 96.140 - State trading budgets.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 20 2010-07-01 2010-07-01 false State trading budgets. 96.140 Section...) NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS CAIR NOX Allowance Allocations § 96.140 State trading budgets. The State trading budgets for annual...

7 CFR 3015.115 - Budget revisions.

Science.gov (United States)

2010-01-01

... 7 Agriculture 15 2010-01-01 2010-01-01 false Budget revisions. 3015.115 Section 3015.115..., DEPARTMENT OF AGRICULTURE UNIFORM FEDERAL ASSISTANCE REGULATIONS Programmatic Changes and Budget Revisions § 3015.115 Budget revisions. (a) Nonconstruction projects. (1) Except as provided in paragraph (a)(2) of...

Should Corrupt Countries receive Budget Support?

OpenAIRE

Kolstad, Ivar

2005-01-01

Corruption makes budget support ineffective, and sometimes counter-productive. Budget support is particularly unsuitable in partner countries where political corruption is rampant. As donors increase budget support, it is a paradox that corruption is not more of an issue in evaluations and public financial management assessment methods.

Lean Mean Times--Budgeting for School Media Technology.

Science.gov (United States)

Johnson, Doug

1995-01-01

Discusses budgeting strategies for school media technology programs. Highlights include sources for school funding, school district budget information, control of the budget, how to write an effective budget, working with other community and school groups, local politics, and sidebars that discuss spreadsheets and maintenance budgets. (LRW)

Colorado Children's Budget 2010

Science.gov (United States)

Colorado Children's Campaign, 2010

2010-01-01

The "Children's Budget 2010" is intended to be a resource guide for policymakers and advocates who are interested in better understanding how Colorado funds children's programs and services. It attempts to clarify often confusing budget information and describe where the state's investment trends are and where those trends will lead the…

40 CFR 97.140 - State trading budgets.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 20 2010-07-01 2010-07-01 false State trading budgets. 97.140 Section...) FEDERAL NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS CAIR NOX Allowance Allocations § 97.140 State trading budgets. The State trading budgets for annual allocations of CAIR NOX allowances...

The Budget-Related Antecedents of Job Performance

Directory of Open Access Journals (Sweden)

Emine Yilmaz Karakoc

2016-04-01

Full Text Available This study aims to investigate budget related antecedents of job performance of managers. For this purpose, relationships among budgetary participation, budget goal commitment, information sharing, and job performance of managers were examined. The sample consists of managers who are responsible from the budgets of their units in different private enterprises located in Turkey. Survey data was analyzed with confirmatory factor analyses and Structural Equation Modeling. Results indicate that budgetary participation has statistically significant and positive impact on job performance. It also positively affects budget goal commitment and information sharing. Budget goal commitment and information sharing have significant and positive impact on job performance. In addition, budget goal commitment positively affects information sharing of managers. Analyses also revealed that budget goal commitment and information sharing have partial mediation effect on the relationship between budgetary participation and job performance.

25 CFR 41.12 - Annual budget.

Science.gov (United States)

2010-04-01

... 25 Indians 1 2010-04-01 2010-04-01 false Annual budget. 41.12 Section 41.12 Indians BUREAU OF... NAVAJO COMMUNITY COLLEGE Tribally Controlled Community Colleges § 41.12 Annual budget. Appropriations... identified in the Bureau of Indian Affairs Budget Justification. Funds appropriated for grants under this...

Defense.gov Special Report: Fiscal Budget

Science.gov (United States)

Department of Defense Submit Search 2012 Fiscal Budget Published Feb. 15, 2011 Top Stories Commanders Cite Department is losing billions of dollars by Congress' failure to pass the department's fiscal 2011 budget . Gates told a Senate committee. Story Gates, Mullen Take Budget to Senate WASHINGTON, Feb. 17, 2011 - The

A Capsule Look at Zero-Base Budgeting.

Science.gov (United States)

Griffin, William A., Jr.

Weaknesses of the traditional incremental budgeting approach are considered as background to indicate the need for a new system of budgeting in educational institutions, and a step-by-step description of zero-based budgeting (ZBB) is presented. Proposed advantages of ZBB include the following: better staff morale due to a budget that is open and…

24 CFR 982.157 - Budget and expenditure.

Science.gov (United States)

2010-04-01

... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Budget and expenditure. 982.157... and PHA Administration of Program § 982.157 Budget and expenditure. (a) Budget submission. Each PHA fiscal year, the PHA must submit its proposed budget for the program to HUD for approval at such time and...

34 CFR 75.251 - The budget period.

Science.gov (United States)

2010-07-01

... 34 Education 1 2010-07-01 2010-07-01 false The budget period. 75.251 Section 75.251 Education... Multi-Year Projects § 75.251 The budget period. (a) The Secretary usually approves a budget period of... budget period; and (2) Indicates his or her intention to make contination awards to fund the remainder of...

Collection assessment and acquisitions budgets

CERN Document Server

Lee, Sul H

2013-01-01

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

Implementing Site-based Budgeting.

Science.gov (United States)

Sielke, Catherine C.

2001-01-01

Discusses five questions that must be answered before implementing site-based budgeting: Why are we doing this? What budgeting decisions will be devolved to the school site? How do dollars flow from the central office to the site? Who will be involved at the site? How will accountability be achieved? (Author/PKP)

42 CFR 441.472 - Budget methodology.

Science.gov (United States)

2010-10-01

... 42 Public Health 4 2010-10-01 2010-10-01 false Budget methodology. 441.472 Section 441.472 Public... Self-Directed Personal Assistance Services Program § 441.472 Budget methodology. (a) The State shall set forth a budget methodology that ensures service authorization resides with the State and meets the...

40 CFR 35.9035 - Budget period.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Budget period. 35.9035 Section 35.9035... ASSISTANCE Financial Assistance for the National Estuary Program § 35.9035 Budget period. An applicant may choose its budget period in consultation with and subject to the approval of the Regional Administrator. ...

Budget-makers and health care systems.

Science.gov (United States)

White, Joseph

2013-10-01

Health programs are shaped by the decisions made in budget processes, so how budget-makers view health programs is an important part of making health policy. Budgeting in any country involves its own policy community, with key players including budgeting professionals and political authorities. This article reviews the typical pressures on and attitudes of these actors when they address health policy choices. The worldview of budget professionals includes attitudes that are congenial to particular policy perspectives, such as the desire to select packages of programs that maximize population health. The pressures on political authorities, however, are very different: most importantly, public demand for health care services is stronger than for virtually any other government activity. The norms and procedures of budgeting also tend to discourage adoption of some of the more enthusiastically promoted health policy reforms. Therefore talk about rationalizing systems is not matched by action; and action is better explained by the need to minimize blame. The budget-maker's perspective provides insight about key controversies in healthcare policy such as decentralization, competition, health service systems as opposed to health insurance systems, and dedicated vs. general revenue finance. It also explains the frequency of various "gaming" behaviors. Copyright © 2013 Elsevier Ireland Ltd. All rights reserved.

12 CFR 917.8 - Budget preparation.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Budget preparation. 917.8 Section 917.8 Banks... POWERS AND RESPONSIBILITIES OF BANK BOARDS OF DIRECTORS AND SENIOR MANAGEMENT § 917.8 Budget preparation. (a) Adoption of budgets. Each Bank's board of directors shall be responsible for the adoption of an...

Budgetering och budgeteringsprocessen inom ekonomiförvaltningen

OpenAIRE

Finnström, Anders

2013-01-01

Syftet med undersökningen är att ge en bild av vad budgetering är och budgeteringsprocessen inom ekonomiförvaltningen. Forskningsproblemet är att ta reda på vilken kritiken är mot budgetering, hur man kan förbättra budgetarbetet och få fram vilka de alternativa metoderna är till budgetering. I lärdomsprovets teoretiska del behandlas vad en budget är, syften med en budget, huvud- och delbudgetar, budgeteringsprocessen, kritik och alternativa metoder till budgeteringen. I den empiriska delen ha...

Budget 2002: business taxation measures

OpenAIRE

Blow, L.; Hawkins, M.; Klemm, A.; McCrae, J.; Simpson, H.

2002-01-01

Following the 2002 Budget, this Briefing Note examines some of the Chancellor's changes to business taxation. A number of Budget measures, including the research and development tax credit for large companies and the exemption of capital gains on the sale of subsidiaries, are welcome and should improve the efficiency of the UK's tax system. All of these measures were subject to extensive prior consultation. A number of other measures were not foreshadowed in the Pre-Budget Report. Three of th...

Fiscal Year 2010 Budget Request. Summary Justification

Science.gov (United States)

2009-05-01

SERVICES AND DEFENSE AGENCIES INTRODUCTION Services and Defense Agencies HIGHLIGHTS Overview The FY 2010 budget request organizes, trains...DoD FY 2010 Budget Request Summary Justification SPECIAL TOPICS INTRODUCTION Special Topics HIGHLIGHTS Overview The FY 2010 budget... MANGEMENT 2-48 DoD FY 2010 Budget Request Summary Justification SPECIAL TOPICS FINANCIAL MANGEMENT 2-49 While DoD has made progress in

7 CFR 1744.63 - The telephone loan budget.

Science.gov (United States)

2010-01-01

... 7 Agriculture 11 2010-01-01 2010-01-01 false The telephone loan budget. 1744.63 Section 1744.63... Disbursement of Funds § 1744.63 The telephone loan budget. When the loan is made, RUS provides the borrower a Telephone Loan Budget, RUS Form 493. This budget divides the loan into budget accounts such as “Engineering...

Budgeting in an imaging Department

International Nuclear Information System (INIS)

Nyalla, A. M.

2006-01-01

budgeting form an integral part of an imaging department. It is a plan to cope with necessary expenses in the future. It involves identifying the needs and income sources required to cover the needs.Covers specific items and time-usually a year and is expressed in monetary terms. The micro budget is put in the macro budget of the hospital. defines financial support for the department. Considers: a fiscal year, projection of patients, types of examinations, type of equipment, monetary exchange, and inflation rate

CEA budget in 1982

Energy Technology Data Exchange (ETDEWEB)

1981-12-01

In 1982, the amount of the CEA budget will be 13.4 billions French Francs. The main characteristics are the priority for employment and investments. In this budget programs are adapted to fit R and D to the government policy: innovation, industrial valorization and fundamental research especially thermonuclear fusion and in the electronuclear field to safety, reprocessing and radioactive waste management.

Bugetul funcțional (Line - Item Budget) și metoda Buget Bază Zero ( Zero Base Budgeting - ZBB)

OpenAIRE

Dan Tudor LAZĂR; Adrian Mihai INCEU

2004-01-01

A line-item budget lists, in vertical columns, each of the revenue sources and each of the types – or classes – of items will purchase during the fiscal year. The line-item budget, which is the most widely used of all budgeting systems, offers many advantages. It is comparatively easy to prepare and doesn’t require sophisticated financial skills. Also, the line-item budget is straightforward, simple to administer and readily understood by everybody. Moreover, the simplicity of the system make...

Participative Budgeting, Budget Evaluation, and Organizational Trust in Post-Secondary Educational Institutions in Canada

Science.gov (United States)

Simmons, Cynthia V.

2012-01-01

The purpose of this research was to investigate the relationship between a participative budgeting system, the attitudes toward the budget, and levels of organizational trust held by administrators in post-secondary institutions. A 50-item questionnaire was distributed to college and university administrators across Canada. A series of regression…

Integrated Budget Office Toolbox

Science.gov (United States)

Rushing, Douglas A.; Blakeley, Chris; Chapman, Gerry; Robertson, Bill; Horton, Allison; Besser, Thomas; McCarthy, Debbie

2010-01-01

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.

USGS budget request up for 1994

Science.gov (United States)

White, M. Catherine

The president's U.S. Geological Survey budget request for fiscal year 1994 totals $598 million—up $20 million from the current budget. This would restore about half of the $42.46 million cut from its budget in fiscal 1993.In releasing the budget, Bruce Babbitt, Secretary of the Department of the Interior, said, “The USGS reflects the new administration's understanding that investing in America requires investing in a strong Earth science capability,” and that “we need high-quality scientific information on natural hazards and on our water, mineral, energy, and land resources to serve as the building blocks for making intelligent decisions and planning future growth.”

NCTN Budget

Science.gov (United States)

Learn about the budget for the National Clinical Trials Network (NCTN), a National Cancer Institute program that gives funds and other support to cancer research organizations to conduct cancer clinical trials.

STUDY CONCERNING THE EXECUTION OF LOCAL BUDGETS REVENUES

Directory of Open Access Journals (Sweden)

Cristinel ICHIM

2013-12-01

Full Text Available Implementation of local budget revenues is a very important sub-phase of the local budgetary process its correct accomplishment ensures regularity and efficiency in revenue collection, which will cover the local budget expenditures. Through this scientific approach we intended to achieve an analysis of the implementation of revenues mobilized to the local budgets in Romania. The study started with fixing the concept of execution of budget revenues and defining its phases, and followed with the analysis of the implementation of local budget revenues in three levels, namely: the overall local budgets in Romania, at the city level and at the community level. We have to mention that the analysis of the execution of local budgets was done in 2011, based on existing data in the last occurrence of the Romanian Statistical Yearbook for 2012. The paper concluded with some considerations regarding the execution of local budgets revenues and some proposals for improving the collection of local income.

Radiation budget measurement/model interface

Science.gov (United States)

Vonderhaar, T. H.; Ciesielski, P.; Randel, D.; Stevens, D.

1983-01-01

This final report includes research results from the period February, 1981 through November, 1982. Two new results combine to form the final portion of this work. They are the work by Hanna (1982) and Stevens to successfully test and demonstrate a low-order spectral climate model and the work by Ciesielski et al. (1983) to combine and test the new radiation budget results from NIMBUS-7 with earlier satellite measurements. Together, the two related activities set the stage for future research on radiation budget measurement/model interfacing. Such combination of results will lead to new applications of satellite data to climate problems. The objectives of this research under the present contract are therefore satisfied. Additional research reported herein includes the compilation and documentation of the radiation budget data set a Colorado State University and the definition of climate-related experiments suggested after lengthy analysis of the satellite radiation budget experiments.

The Economic and Budget Outlook: An Update

National Research Council Canada - National Science Library

1999-01-01

.... It satisfies the requirement of section 202(e) of the Congressional Budget Act of 1974 for CBO to submit periodic reports to the Committees on the Budget with respect to fiscal policy and to provide five-year baseline projections of the federal budget...

14 CFR 152.323 - Budget revision: Airport development.

Science.gov (United States)

2010-01-01

... 14 Aeronautics and Space 3 2010-01-01 2010-01-01 false Budget revision: Airport development. 152... TRANSPORTATION (CONTINUED) AIRPORTS AIRPORT AID PROGRAM Accounting and Reporting Requirements § 152.323 Budget... change in the budget estimates, the sponsor shall submit a request for budget revision on a form...

24 CFR 791.405 - Reallocations of budget authority.

Science.gov (United States)

2010-04-01

... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Reallocations of budget authority... Allocation of Budget Authority for Housing Assistance § 791.405 Reallocations of budget authority. (a) The field office shall make every reasonable effort to use the budget authority made available for each...

Reactor safety and radiation protection. Draft of the BMU deparmental budget 16 of the 1998 German federal budget

International Nuclear Information System (INIS)

Anon.

1997-01-01

The expenditures earmarked for reactor safety and radiation protection in the 1998 budget of the German Federal Ministry for the Environment, Nature Conservation, and Reactor Safety (BMU) total DM 101 million. The expenditures of the German Federal Office for Radiation Protection (BfS) are to amount to a total of DM 579 million. These are the figures included in departmental budget 16 of the 1998 federal budget, which was discussed by the Federal Parliament in September 1997. The atw compilation singles out a number of significant items of the departmental budget. (orig.) [de

NATURE AND CLASSIFICATION ASPECTS OF LOCAL BUDGET REVENUES

Directory of Open Access Journals (Sweden)

Oksana Vinnytska

2015-11-01

Full Text Available The purpose of the article is to determine the essential characteristics of local budgets and justify their classification aspects. Methodology. In the course of writing used general scientific and special methods of knowledge: dialectical and systemic-functional – to summarize the theoretical concepts of income of local budgets; analysis and synthesis – to detail the subject of research and study its components; logic synthesis – to justify approaches and proposals for the formulation of local budgets. Results. Proved that today there is no single view on the interpretation of economic categories “revenues of local budgets.” A refined concept of “local budget revenues” from the standpoint of material content, form, organizational structure and nature of local budgets. Local budget revenues determined as part of the financial resources of society, which is accumulated by local authorities to enforce their tasks and functions to implement current and future challenges of social infrastructure in the regions. Proved that the revenues of local budgets are derived from their own, and assigned to the established order of state taxes, fees and other mandatory payments. The main feature of their own revenues is the direct subordination of local government. The main feature is the fixed income long-term nature of their attachment to the appropriate budget. Value/originality. Proved that the presence in the economic literature of different classification criteria of local budget on various grounds provides multi classification that reflects all the features of the formation, use and functional differences revenues of local budgets. This approach provides the basis for improving the functioning of the theoretical foundations of the budget process in Ukraine at the level of local authorities.

Proposed NOAA Budget Includes Hefty Increase for Satellites

Science.gov (United States)

Showstack, Randy

2010-03-01

The Obama administration's proposed fiscal year (FY) 2011 budget for the U.S. National Oceanic and Atmospheric Administration (NOAA) would provide the agency with $5.55 billion, which represents a total increase of $806.1 million, or 17% above the FY 2010 budget enacted by Congress. At a February briefing about the budget, NOAA administrator Jane Lubchenco said the budget is a very good package for the agency and that it reflects the administration's commitment to the environment, science, public safety, and job creation. Noting that the agency's budget remained essentially flat between FY 2005 and FY 2008 during the George W. Bush administration, Lubchenco said, “the increasing demand for NOAA's services, coupled with a static budget, created a major challenge for NOAA in delivering on expectations.” She said the funding picture for the agency improved with the FY 2009 and FY 2010 enacted budgets. Lubchenco noted that the proposed budget would include $949 million for research and development, an $82 million increase, adding, “Our 2011 request for each line office [within NOAA] is higher than it was in 2010, and we are better aligned with congressional funding levels than in previous budgets.”

SAY NO TO NEW BUDGET CUTS !

CERN Multimedia

STAFF ASSOCIATION

2010-01-01

In June, CERN Finance Committee postponed its proposals for the 2011 budget and the Director-General’s medium-term plan (2012–2015). The Member State delegations asked for a significant reduction in these budgets. The Staff Association condemns this request for new budget cuts which shows a short-term political vision. It is therefore organizing a demonstration on 25th August to defend basic research in Europe. On this day your presence is indispensable. Enough of simply getting by ! We know that budget cuts and the reduction of deficits are topical in several countries. The areas of research and training are also affected. However, in the case of CERN, severe budgetary constraints have been imposed for several years now, in particular since 1996 when the Organization’s budget was reduced by around 10%, just when the construction of the LHC was due to start. Since then, 100 million Swiss francs have been lost each year, reducing CERN’s resources to a minimum. All e...

The nursing human resource budget: design for success.

Science.gov (United States)

Winkler, J B; Cameron, M L; Flarey, D L

1995-06-01

As vital as the nursing human resource budget is to the successful achievement of institutional goals, it is very important to present a well-developed budget. Using current automated spreadsheet technology, the nursing human resource budget can be laid out in a format that is easy to understand and easy to present. Using the methods discussed in this article, the nurse executive will be able to perform infinite iterations of the proposed budget with a few simple key strokes, thus allowing for things like zero-based budgeting or addition of programs during the budgeting process or at a later date. Implications for nurse executives are discussed.

Budget Deficits Effects on Economic Growth

Directory of Open Access Journals (Sweden)

L.C.Risti

2013-06-01

Full Text Available The budget deficit can not be analyzed autarchically, as it affects all the macroeconomic processes and, is itself influenced by all other macroeconomic indicators. Most analyses and studies on public finance and budget balance measure the impact that budgetary deficits accumulation has on economy. Therefore, the present paper aims at following and analyzing the mutual impact between budget deficit and another economic macro indicator, namely the economic growth.

OPTIMIZING LOCAL BUDGET BALANCING IN ROMANIA

Directory of Open Access Journals (Sweden)

Gyorgy Adina Crsitina

2011-07-01

Full Text Available The importance of the local public finance is growing in accordance with the increasing proportion of the decentralization process. The mechanism of resource allocation, and especially the allocation criteria used, constitutes subjects of debate. Our objective pursued is to assess whether the avoidance of the first step for balancing the allocation of funds can provide enhanced fairness in balancing the local budgets across the country. Local budgets in Romania receive significant resources from the state budget in the form of amounts and quotas distributed from certain taxes, which are revenues for the state budget. Some of these amounts are designed to balance the local budgets. The distribution of funds from the state budget to the local budgets requires two steps. Firstly, the amounts are divided by county, secondly, these amounts are directed within the county especially towards localities which have a lower financial standing. Given the significant disparities between counties, we believe that this mechanism does not ensure fairness in the allocation because the funds distributed according to the first step may not use fair criteria to meet the requirements for balanced local budgets. Therefore, we intend to simulate a balanced allocation of national funds for eliminating the first step that produces the most significant inequities. Direct application of the second step of allocation, with its two phases, will provide more funds serving those local administrative units for the income tax per capita is lower than the national average. Comparing the values allocated for the year 2011 with those obtained in the simulation we will examine changes that occur after the application of this method which seems to be more equitable and appropriate. This work was supported by CNCSISUEFISCSU, project number PNII-IDEI 1780/2008

40 CFR 96.40 - State trading program budget.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 20 2010-07-01 2010-07-01 false State trading program budget. 96.40... (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS NOX Allowance Allocations § 96.40 State trading program budget. The State trading program budget...

5 CFR 1320.17 - Information collection budget.

Science.gov (United States)

2010-01-01

... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Information collection budget. 1320.17 Section 1320.17 Administrative Personnel OFFICE OF MANAGEMENT AND BUDGET OMB DIRECTIVES CONTROLLING PAPERWORK BURDENS ON THE PUBLIC § 1320.17 Information collection budget. Each agency's Senior Official, or...

Budget estimates fiscal year 1995: Volume 10

International Nuclear Information System (INIS)

1994-02-01

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

Budget estimates fiscal year 1995: Volume 10

Energy Technology Data Exchange (ETDEWEB)

1994-02-01

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.

7 CFR 1219.53 - Budget and expenses.

Science.gov (United States)

2010-01-01

... 7 Agriculture 10 2010-01-01 2010-01-01 false Budget and expenses. 1219.53 Section 1219.53..., AND INFORMATION Hass Avocado Promotion, Research, and Information Order Budgets, Expenses, and Assessments § 1219.53 Budget and expenses. (a) The Board is authorized to incur such expenses, including...

Research on budget management under IT environment

Directory of Open Access Journals (Sweden)

Wenchang Li

2017-03-01

Full Text Available IT technology has become a key element of core competitiveness of enterprises, and also the basis for its daily operation. The budget is a management process of forecasting and planning of the future operation and financial activities under the guidance of the strategic objectives, and completion of the strategic objectives to a maximum extent. Whether both of them can be effectively combined with is the key to effective implementation of the budget. Through analysis of the existing problems of the traditional budget of the enterprise and the budget under the information technology environment, analysis of the internal and external influencing factors of the budget management of the large and medium sized enterprises under the current environment with SWOT, factor quantization and weight with AHP, development of the strategic program according to the priority of weight, and finally verification with a case, this paper concludes that, the budget management work can be more strategic and forward-looking through combination with AHP and SWOT analysis.

Does National Culture Impact Capital Budgeting Systems?

Directory of Open Access Journals (Sweden)

Peter J. Graham

2017-06-01

Full Text Available We examine how national culture impacts organisational selection of capital budgeting systems to develop our understanding of what influence a holistic formulation of national culture has on capital budgeting systems. Such an understanding is important as it would not only provide a clearer link between national culture and capital budgeting systems and advance extant literature but would also help multinational firms that have business relationships with Indonesian firms in suitably designing strategies. We conducted semi-structured interviews of selected finance managers of listed firms in Indonesia and Australia. Consistent with the contingency theory, we found that economic, political, legal and social uncertainty impact on the use of capital budgeting systems. The levels of uncertainty were higher in Indonesia than Australia and need to be reckoned in the selection of capital budgeting systems used by firms. We also found that firms are influenced by project size and complexity, when selecting capital budgeting systems.

Budget Update, November 9, 2010. Report 10-20

Science.gov (United States)

Woolfork, Kevin

2010-01-01

On October 8, Governor Arnold Schwarzenegger signed the 2010-11 Budget Act for the State of California. This budget was the outcome of many months of negotiation between the Governor and the Legislature. The Governor vetoed $963 million in spending from the Legislature's budget, arriving at a budget that addresses an estimated $19.1 billion…

Budget of the U.S. Government, Fiscal Year 2013

Science.gov (United States)

Office of Management and Budget, Executive Office of the President, 2012

2012-01-01

"Budget of the United States Government, Fiscal Year 2013" contains the Budget Message of the President, information on the President's priorities, budget overviews organized by agency, and summary tables. The 2013 Budget contains a number of steps to put the country on a fiscally sustainable path. First, this Budget implements the tight…

Budget Options

National Research Council Canada - National Science Library

2001-01-01

... (including the off-budget Social Security trust funds) to $281 billion. That surplus would be the largest in history in nominal dollars and the largest since 1948 as a percentage of gross domestic product (GDP...

Stress Analysis in Managing the Region’s Budget Risks

Directory of Open Access Journals (Sweden)

Natalya Pavlovna Pazdnikova

2014-09-01

Full Text Available The article addresses the implementation of budget risk management methods into the practices of governmental authorities. Drawing on the example of a particular region the article aims to demonstrate the possible methods of budget risk management. The authors refine the existing approaches to the notion of risk in its relation to budget system by introducing the notion of “budget risk.” Here the focus is the risk of default of budget spending in full which causes underfunding of territories and decrease in quality of life in the region. The authors have particularized the classification of budget risks and grouped together the criteria and factors which significantly influence the assessment and choice of method to manage budget risks. They hypothesize that budget risk is a financial risk. Therefore, the methods of financial risks management can be applied to budget risks management. The authors suggest a methodological approach to risk assessment based on correlation and regression analysis of program financing. The application of Kendall rank correlation coefficient allowed to assess the efficiency of budget spending on the implementation of state programs in Perm Krai. Two clusters — “Nature management and infrastructure” and “Public security” — turned out to be in the zone of high budget risk. The method of stress analysis, which consists in calculating Value at Risk (VaR, was applied to budget risks that in terms of probability are classified as critical. In order to assess risk as probability rate, the amount of Perm Krai deficit budget was calculated as induced variable from budget revenues and spending. The results demonstrate that contemporary management of public resources in the regions calls for the implementation of new management tools of higher quality and budget risk management is one of them.

Why budget accountability fails? The elusive links between parliaments and audit agencies in the oversight of the budget

Directory of Open Access Journals (Sweden)

CARLOS SANTISO

2015-09-01

Full Text Available ABSTRACTParliaments and audit agencies have critical and complementary roles in the oversight of the budget and the enforcement of government accountability. Yet, the nexus between parliaments and audit agencies is one of the weakest links in the accountability chain, generating an accountability gap in the budget process. This articles analyses the interactions between parliaments and audit agencies in the oversight of government finances during the latter stages of the budget process. Using proxies to evaluate the quality of those linkages, such as the follow-up to audit findings and the discharge of government, it shows important dysfunctions in the interactions between parliaments and audit agencies due to a combination of technical capacity constraints and political economy disincentives. It suggests that the effective functioning of the system of checks and balances in public budgeting critically hinges on the agility of the linkages between accountability institutions. As such, the failure of budget accountability is due to systemic dysfunctions in the systems of accountability, rather than the failure of an individual accountability institution acting in isolation. In addition, the effectiveness of the horizontal accountability architecture depends on the political economy incentives shaping the budget process, which are generated by the interactions between the choice of institutional design and budget rules, with the degree of political competition and electoral rules.

Defense.gov Special Report: 2016 Fiscal Budget

Science.gov (United States)

Department of Defense Submit Search DEPARTMENT OF DEFENSE: FY 2016 Budget Proposal Army Reserve Chief Calls for Budget Flexibility The chief of the Army Reserve understands that the U.S. deficit is a threat to effectively. Story Obama Says He Won't Accept Budget That Shortchanges Readiness President Barack Obama

Strategic plan creates a blueprint for budgeting.

Science.gov (United States)

Cook, D

1990-05-01

Effective healthcare organizations develop budgets that reflect and support a strategic plan. Senior managers set a framework that expresses the hospital's future strategic objectives. The budget enables executives to determine which specific service lines are profitable or unprofitable. Administrators and clinicians at all levels are involved in the budgeting process.

40 CFR 96.340 - State trading budgets.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 20 2010-07-01 2010-07-01 false State trading budgets. 96.340 Section...) NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS CAIR NOX Ozone Season Allowance Allocations § 96.340 State trading budgets. (a) Except as provided in...

33 CFR 273.17 - Annual budget request.

Science.gov (United States)

2010-07-01

... 33 Navigation and Navigable Waters 3 2010-07-01 2010-07-01 false Annual budget request. 273.17... DEFENSE AQUATIC PLANT CONTROL § 273.17 Annual budget request. The Aquatic Plant Control Program is a... to utilize within the budget year taking into account the foreseeable availability of local funds to...

7 CFR 1280.212 - Budget and expenses.

Science.gov (United States)

2010-01-01

... 7 Agriculture 10 2010-01-01 2010-01-01 false Budget and expenses. 1280.212 Section 1280.212... INFORMATION ORDER Lamb Promotion, Research, and Information Order Expenses § 1280.212 Budget and expenses. (a) The Board shall prepare and submit to the Secretary a budget for the fiscal year covering its...

Budgeting for Efficiency and Effectiveness

Science.gov (United States)

Pereus, Steven C.

2012-01-01

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…

INSTITUTIONAL SUPPORT OF SECURITY BUDGET OF UKRAINE

Directory of Open Access Journals (Sweden)

S. Onishchenko

2016-06-01

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.

Pure Nash Equilibria in Restricted Budget Games

NARCIS (Netherlands)

Drees, Maximilian Werner; Feldotto, Matthias; Riechers, Sören; Skopalik, Alexander

2017-01-01

In budget games, players compete over resources with finite budgets. For every resource, a player has a specific demand and as a strategy, he chooses a subset of resources. If the total demand on a resource does not exceed its budget, the utility of each player who chose that resource equals his

The carbon budget of the North Sea

NARCIS (Netherlands)

Thomas, H.; Bozec, Y.; Baar, H.J.W. de; Elkalay, K.; Frankignoulle, M.; Schiettecatte, L.-S.; Kattner, G.; Borges, A.V.; Gattuso, J.-P.

2005-01-01

A carbon budget has been established for the North Sea, a shelf sea on the NW European continental shelf. The carbon exchange fluxes with the North Atlantic Ocean dominate the gross carbon budget. The net carbon budget – more relevant to the issue of the contribution of the coastal ocean to the

42 CFR 441.470 - Service budget elements.

Science.gov (United States)

2010-10-01

... 42 Public Health 4 2010-10-01 2010-10-01 false Service budget elements. 441.470 Section 441.470... Optional Self-Directed Personal Assistance Services Program § 441.470 Service budget elements. A service budget must be developed and approved by the State based on the assessment of need and service plan and...

Budget estimates, fiscal years 1994--1995

International Nuclear Information System (INIS)

1993-04-01

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

40 CFR 97.340 - State trading budgets.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 20 2010-07-01 2010-07-01 false State trading budgets. 97.340 Section...) FEDERAL NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS CAIR NOX Ozone Season Allowance Allocations § 97.340 State trading budgets. (a) Except as provided in paragraph (b) of this section, the State...

Program Budgeting for a Graduate School Library.

Science.gov (United States)

Westerman, Mel

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.…

Industry adjusts 1992 E and P budgets

International Nuclear Information System (INIS)

Anon.

1992-01-01

This paper reports that a midyear update of Salomon Bros. survey of the petroleum industry's 1992 exploration and production budgets pinpoints the ways operators are adjusting outlays to match the times. The New York financial firm's latest tally shows: Operators have made deep cuts in their 1992 US and Canadian E and P budgets since yearend 1991. Moderate increases budgeted earlier for E and P outside North America are intact. Many companies substantially underspent their budgets in first half 1992. In Salomon Bros. Largest survey---247 companies responded---operators the they were budgeting a 3.2% year to year decline in their 1992 worldwide E and P spending, compared with a 1.3% increase planned for 1992 in December 1991. The decline in spending falls entirely in North America. Preliminary indications suggest that 1993 E and P spending will be relatively flat in the US and flat to moderately increased in Canada. Elsewhere, spending should continue to rise steadily in 1993, Salomon Bros. The. Budgets exclude producing property purchases and merger or acquisition of other companies when possible

Capital Construction Fund Program :: Office of Management and Budget

Science.gov (United States)

Leaders Budget Policy Work for NOAA Fisheries Contact Us Programs Sustainable Fisheries Protected Regional Fishery Management Councils Congress Activities Budget Testimony Educators and Students Education Budget Home Appeals Division Budget FOIA Financial Services Saltonstall-Kennedy Grant Program Fisheries

European Union Budget Politics

DEFF Research Database (Denmark)

Citi, Manuele

2015-01-01

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 make...... to form winning coalitions in the Council, the ideological positioning of the co-legislators and the inclusion of the cohesion countries have played a significant role in driving budget change....

FINANCIAL WORKBOOK Quick Reference -Budget Preparation 1 ...

International Development Research Centre (IDRC) Digital Library (Canada)

Alexandra Eustache

FINANCIAL WORKBOOK. Quick Reference -Budget Preparation. 6. Enter detailed budget notes for each line item. Use the “add new row “ button if more rows are needed. (Refer to page 7 on user guider for more information on budget notes). 7. On the “indirect cost” sheet, enter a fixed percentage or amount(s) a. For fixed ...

40 CFR 97.40 - Trading program budget.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 20 2010-07-01 2010-07-01 false Trading program budget. 97.40 Section...) FEDERAL NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS NOX Allowance Allocations § 97.40 Trading program budget. In accordance with §§ 97.41 and 97.42, the Administrator will allocate to the NOX...

Newcastle disease virus infection in sparrows (Passer domesticus, Linneaus, 1758 captured in poultry farms of the agreste region of the State of Pernambuco

Directory of Open Access Journals (Sweden)

JSA Silva

2006-06-01

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.

Chronic stress alters concentrations of corticosterone receptors in a tissue-specific manner in wild house sparrows (Passer domesticus).

Science.gov (United States)

Lattin, Christine R; Romero, L Michael

2014-07-15

The physiological stress response results in release of glucocorticoid hormones such as corticosterone (CORT). Whereas short-term activation of this response helps animals cope with environmental stressors, chronic activation can result in negative effects including metabolic dysregulation and reproductive failure. However, there is no consensus hormonal profile of a chronically stressed animal, suggesting that researchers may need to look beyond hormone titers to interpret the impacts of chronic stress. In this study, we brought wild house sparrows (Passer domesticus) into captivity. We then compared glucocorticoid and mineralocorticoid receptor concentrations in sparrows exposed either to a standardized chronic stress protocol (n=26) or to standard husbandry conditions (controls; n=20). We used radioligand binding assays to quantify receptors in whole brain, liver, kidneys, spleen, gonads, gastrocnemius and pectoralis muscle, omental and subcutaneous fat, and bib and back skin. In most tissues, CORT receptors did not differ between controls and stressed animals, although we found marginal increases in receptor density in kidney and testes in stressed birds at some time points. Only in pectoralis muscle was there a robust effect of chronic stress, with both receptor types higher in stressed animals. Increased pectoralis sensitivity to CORT with chronic stress may be part of the underlying mechanism for muscle wasting in animals administered exogenous CORT. Furthermore, the change in pectoralis was not paralleled by gastrocnemius receptors. This difference may help explain previous reports of a greater effect of CORT on pectoralis than on other muscle types, and indicate that birds use this muscle as a protein reserve. © 2014. Published by The Company of Biologists Ltd.

Analyzing Content about the Federal Budget, National Debt, and Budget Deficit in High School and College-Level Economics Textbooks

Science.gov (United States)

Marri, Anand R.; Gaudelli, William; Cohen, Aviv; Siegel, Brad; Wylie, Scott; Crocco, Margaret S.; Grolnick, Maureen

2012-01-01

This study sought to identify content on the federal budget, national debt, and budget deficit in the 12 most commonly used high school and college-level economics textbooks. Our systematic review of these sources leads to two key findings: (1) Textbooks are similar in how they represent fiscal policy yet treat the federal budget, deficit, and…

Budget Cuts: Financial Aid Offices Face Budget Cuts and Increasing Workload. Quick Scan Survey Results

Science.gov (United States)

National Association of Student Financial Aid Administrators (NJ1), 2010

2010-01-01

The majority of college financial aid offices have seen cuts to their operating budgets this year compared to the 2007-08 academic year when the recession began, according to the National Association of Student Financial Aid Administrator's latest QuickScan Survey. Sixty-two percent of financial aid offices reported operating budget cuts this year…

The advantage of using operational budgeting on governmental organization

Directory of Open Access Journals (Sweden)

Manouchehr Najafi

2012-01-01

Full Text Available Budgeting plays an important role on increasing efficiency of organizations. It helps determine targets and possible future chaos a head of time. A good budgeting plan can create motivation among workers and managers. There are different budgeting plans such as traditional and operational. In this paper, we analyze the effects of executing budgeting plan on governmental organizations. The proposed study of this paper designs a questionnaire consists of various questions and selects 94 people out of 125 financial managers who work for various governmental organizations in province of Zanjan, Iran. The results indicate that the operational budgeting could help provide better performance measurement of governmental organizations, it helps us provide a more precise cost of products and services, and it helps government allocate the necessary budget proportion to performance measurement. The results of our survey also indicate that operational budgeting redirect costs towards our objectives and make the overall budgeting crystal clear.

Decentralized Budgeting: Getting the Most Out of Disbursements of Funds.

Science.gov (United States)

Jefferson, Anne L.

1995-01-01

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…

The USDA's Healthy Eating on a Budget Program: Making Better Eating Decisions on a Budget

Science.gov (United States)

Franklin, Alexandra M.; Hongu, Nobuko

2016-01-01

The U.S. Department of Agriculture has launched a new interactive online program titled Healthy Eating on a Budget. It is an addition to the popular ChooseMyPlate.gov programs, such as the SuperTracker program. The Healthy Eating on a Budget program helps consumers plan, purchase, and prepare healthful meals. This article discusses materials and…

Budget of the U.S. Government, Fiscal Year 2017

Science.gov (United States)

Office of Management and Budget, Executive Office of the President, 2016

2016-01-01

"Budget of the United States Government, Fiscal Year 2017" contains the Budget Message of the President, information on the President's priorities, and summary tables. President Obama's 2017 Budget makes critical investments while adhering to the bipartisan budget agreement he signed into the previous fall, and it lifts sequestration in…

The CEA budget in 1982

International Nuclear Information System (INIS)

Anon.

1981-01-01

In 1982, the amount of the CEA budget will be 13.4 billions French Francs. The main characteristics are the priority for employment and investments. In this budget programs are adapted to fit R and D to the government policy: innovation, industrial valorization and fundamental research especially thermonuclear fusion and in the electronuclear field to safety, reprocessing and radioactive waste management [fr

Analysis of Budget deficit in Romania during 2000-2013

OpenAIRE

Moraru Camelia; Popovici Norina

2014-01-01

Worldwide, over time, the years of economic crisis were defined by significant increases in the levels of budget deficits. Discussions on sizing budget deficits, financing, especially the volume of public debt became more intense, both politically and academically. The impact of budget deficit on economic growth is a common theme found in the economic policies adopted. The present paper aims to analyze the evolution of budget deficit and the structural budget deficit in Romania during 2000-20...

Cost reduction by using budgeting via the Kaizen method

OpenAIRE

Dorina Budugan; Iuliana Georgescu

2009-01-01

In the current conditions, continuous improvement is one of the main issues faced by the manag-ers of organizations. The Japanese use the term kaizen to designate continuous improvement. Budgeting via the kaizen method explicitly integrates improvement throughout the period budgeted in the budget data. Budget explanation via the kaizen method refers, on the one hand, to budgeting for the purposes of continuously improving the number of work hours per product unit, and, on the other hand, to t...

Les expositions universelles et internationales comme des méga-événements: une incarnation éphémère d'un fait social total?

Directory of Open Access Journals (Sweden)

Patrice Ballester

2013-12-01

Full Text Available Les métropoles mondiales diversifient leur politique urbaine en organisant des méga-événements permettant la création, promotion et valorisation de complexe de foire. Les Expositions découlent de cette logique au même titre que les Jeux olympiques de 2016 à Rio de Janeiro et les mondiaux de football de 2014 au Brésil. Quels sont les effets durables d'un événement éphémère? À partir de la notion de fait social total selon Marcel Mauss, associée à une enquête de terrain pour Saragosse 2008 Expo et d'une analyse du dossier de candidature de São Paulo 2020 Expo, ces méga-événements incarnent à la fois un message humaniste tronqué dans le fait de rassembler le monde entier à travers un tourisme de masse réducteur, mais aussi un moyen de communication et de diffusion d'une culture nationale et d'un savoir-faire technique à l'échelle mondiale. La puissance de l'événement et sa propagande amplifie les critiques de ces utopies contrariées.

The Relevance of Budget Preparation in School Administration | Fan ...

African Journals Online (AJOL)

It demands a periodic preparation of the school budget. This paper therefore examines the concept of budgeting, its advantages in our school system and suggests some accounting requirements which are aimed at making the preparation of a budget less cumbersome and more realistic. It highlights four types of budgets: ...

The interaction between motivational disposition and participative budgeting

DEFF Research Database (Denmark)

Sandalgaard, Niels; Bukh, Per Nikolaj; Poulsen, Carsten Stig

2011-01-01

The purpose of the paper is to report the findings of a study of how dispositional factors of motivation rooted in personality interact with participative budgeting to affect budget goal commitment. The results indicate that the effect of increased budgetary participation on budget goal commitment...

25 CFR 1000.105 - What are self-governance base budgets?

Science.gov (United States)

2010-04-01

... 25 Indians 2 2010-04-01 2010-04-01 false What are self-governance base budgets? 1000.105 Section... Base Budgets § 1000.105 What are self-governance base budgets? (a) A Tribe/Consortium self-governance base budget is the amount of recurring funding identified in the President's annual budget request to...

Sediment Budget Analysis; Masonboro Inlet, North Carolina

Science.gov (United States)

2017-08-15

ER D C/ CH L TR -1 7- 13 Regional Sediment Management (RSM) Program Sediment Budget Analysis; Masonboro Inlet, North Carolina Co as ta...ERDC/CHL TR-17-13 August 2017 Sediment Budget Analysis; Masonboro Inlet, North Carolina Kevin B. Conner U.S. Army Engineer District, Wilmington P...Engineers Washington, DC 20314-1000 Under Project 454632, “Sediment Budget Analysis, Masonboro Inlet, NC” ERDC/CHL TR-17-13 ii Abstract A

Does National Culture Impact Capital Budgeting Systems?

OpenAIRE

Peter J. Graham; Milind Sathye

2017-01-01

We examine how national culture impacts organisational selection of capital budgeting systems to develop our understanding of what influence a holistic formulation of national culture has on capital budgeting systems. Such an understanding is important as it would not only provide a clearer link between national culture and capital budgeting systems and advance extant literature but would also help multinational firms that have business relationships with Indonesian firms in suita...

40 CFR 45.140 - Budget and project period.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Budget and project period. 45.140 Section 45.140 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY GRANTS AND OTHER FEDERAL ASSISTANCE TRAINING ASSISTANCE § 45.140 Budget and project period. The budget and project periods for...

A Well-Designed Budget Yields Long-Term Rewards.

Science.gov (United States)

Pinola, Mary; Knirk, Frederick G.

1984-01-01

Defines zero-based budgeting, compares it to traditional budgeting, and discusses five steps of a zero-base budget model: determining organization's goals and refining them into objectives; listing activities to achieve objectives in decision packages; evaluating decision packages; ranking packages by order of importance; and funding decision…

40 CFR 52.2424 - Motor vehicle emissions budgets.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 4 2010-07-01 2010-07-01 false Motor vehicle emissions budgets. 52... (CONTINUED) APPROVAL AND PROMULGATION OF IMPLEMENTATION PLANS (CONTINUED) Virginia § 52.2424 Motor vehicle emissions budgets. (a) Motor vehicle emissions budget for the Hampton Roads maintenance area adjusting the...

10 CFR 434.602 - Determination of the annual energy budget.

Science.gov (United States)

2010-01-01

... following exceptions: The Energy Use Budget shall be stated in units of Btu/ft2/yr and the simulation tool... case by case calculation of the Energy Use Budget, the designer may construct Energy Use Budget tables... corresponding Energy Use Budgets calculated on a case by case basis according to this section. Energy Use Budget...

Political Broker and Budget Mafia in Indonesian Parliament

Directory of Open Access Journals (Sweden)

Moh. Ilham A. Hamudy

2014-09-01

Full Text Available Budget mafia practices and brokerage phenomenon in ministries/agencies and the parliament in the country's financial dredge is very alarming. Not counted how much money is successfully robbed. The modus is varying, so it is not easy to dismantle. Because expert move, the law enforcers had trouble catching them. This article tried to describe the mode of action and often they do. The method is done by tracing the various reports in newspapers. From tracking and in-depth analysis, it could be concluded that in order to minimize the action of brokers and budget mafia practices there are some necessary steps. First, fixing the finances system of political parties, reducing the dominance of parliament in budget management and election of public officials, and encourage law enforcement. Second, transparency debates the state budget in the parliament to be a key budget reforms. Third, the involvement of the community is also important to increase the transparency of the state budget discussions.

ON THE ESSENCE AND EFFICIENCY OF PROGRAMME BUDGETING

Directory of Open Access Journals (Sweden)

Andrei PETROIA

2017-12-01

Full Text Available The program budgeting applies to cases where expenditure is classified in the budget by objectives (outcomes and outputs rather than solely by economic categories (i.e., inputs such as salaries and organizational category. Performance budgeting (or performance-informed budgeting refers to a wider set of initiatives intended to strengthen the links between the funds provided and the results achieved through ensuring performance information is used in resource allocation decision making. Program and performance budgeting reforms should, therefore, provide information in a way that informs choices about spending alternatives and should improve transparency and accountability of government. There is no “best practice” approach, more “best fit” and the unique context of each country needs to be considered. It could be noted that some key public finance specialists recommend getting the “basics” right first as a priority. At the end of given research, there is introduced an experience of programme budgeting in Hungary, which has already have good results of its use.

The Dynamic Definition of the Advertising Campaign Budget

Directory of Open Access Journals (Sweden)

Ostrianyn Serhii O.

2017-10-01

Full Text Available The article is aimed at exploring means for optimizing the budgeting of advertising activity, the optimal distribution of the advertising budget among several products, advertised by a company, and several advertising channels used during the distribution of an advertisement. The current status of the optimizationized budgeting models in the world and in Ukraine was analyzed. The topicality of scientific developments in this direction has been substantiated. The model is based on the non-linear logistics function of the response value of sales for the costs of placement of an advertising message, including market saturation effects and the accumulation of promotional effect. A complex advertising budgeting model has been proposed, which includes the dynamic definition of a budget constraint based on the expected sales return from a byed advertising campaign whose budget is being optimized. The proposed model allows to schedule advertising activities in conditions of uncertainty and rapid change of environment.

Budget Automation System

Data.gov (United States)

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),...

The uncertainty budget in pharmaceutical industry

DEFF Research Database (Denmark)

Heydorn, Kaj

of their uncertainty, exactly as described in GUM [2]. Pharmaceutical industry has therefore over the last 5 years shown increasing interest in accreditation according to ISO 17025 [3], and today uncertainty budgets are being developed for all so-called critical measurements. The uncertainty of results obtained...... that the uncertainty of a particular result is independent of the method used for its estimation. Several examples of uncertainty budgets for critical parameters based on the bottom-up procedure will be discussed, and it will be shown how the top-down method is used as a means of verifying uncertainty budgets, based...

Budget Brief: 2015 Proposed Budget Milwaukee Public Schools

Science.gov (United States)

Allen, Vanessa; Chapman, Anne; Henken, Rob

2014-01-01

In this report, the authors provide a detailed analysis of the major changes in revenue and expenditures in the Milwaukee Public Schools (MPS) 2015 proposed budget, and the manner in which MPS has responded to recent legislative changes and turbulent workforce challenges. The objective is to provide an independent assessment of the district's…

Bugetul funcțional (Line - Item Budget și metoda Buget Bază Zero ( Zero Base Budgeting - ZBB

Directory of Open Access Journals (Sweden)

Dan Tudor LAZĂR

2004-06-01

Full Text Available A line-item budget lists, in vertical columns, each of the revenue sources and each of the types – or classes – of items will purchase during the fiscal year. The line-item budget, which is the most widely used of all budgeting systems, offers many advantages. It is comparatively easy to prepare and doesn’t require sophisticated financial skills. Also, the line-item budget is straightforward, simple to administer and readily understood by everybody. Moreover, the simplicity of the system makes it easier to monitor revenues and expenditures, which is important in this era of shrinking resources. Zero-based budgeting is a system that requires all departments to defend their programs and justify their continuation each year. Instead of simply penciling in the amounts of the additional funds that are needed in each account, the department head must prepare a series of “decision packages” that describe – and justify – each of the department’s programs in detail. For each program, the department must show: the various levels of service that could be provided with different levels of funding – including zero funding; alternative courses of action; and the consequences of funding the service at different levels, or not funding it at all. The most positive feature of zero-based budgeting is that it requires a thorough evaluation of all programs on a continuing basis and encourages proper funding for priority programs at the expense of less useful programs. The major drawback to zero-based budgeting is that it is extremely time-consuming, costly and requires a level of staff expertise that is not often available in small cities.

Budget reforms in times of austerity

DEFF Research Database (Denmark)

Kristiansen, Mads Bøge

In the literature times of austerity is argued to give rise to centralization of decisions making. A recently published article finds evidence of a centralization cascade in times of austerity. Based on a case study of recent changes of the Danish budget institutions, the aim of this pa-per is to......In the literature times of austerity is argued to give rise to centralization of decisions making. A recently published article finds evidence of a centralization cascade in times of austerity. Based on a case study of recent changes of the Danish budget institutions, the aim of this pa......-per is to explore how such a centralization cascade may look like when zooming into a specific case. Another aim is to explore the consequences of the changes of budget institutions. The paper shows that the fiscal crisis was a window of opportunity for the Ministry of Finance to introduce a budget reform...... finally results in a more detailed control and steering carried out by the managing directors in the agencies. The paper also shows that the changes imply a range of consequences; some are functional others are more dysfunction-al. There seems therefore to be a lot of trade-offs when budget institutions...

Key Questions on the Obama Administration's 2013 Education Budget Request: Federal Education Budget Project. Issue Brief

Science.gov (United States)

New America Foundation, 2012

2012-01-01

President Barack Obama submitted his third budget request to Congress on February 13th, 2012. The budget request includes proposed funding levels for all federal programs and agencies in aggregate for the upcoming 10 fiscal years, and specific fiscal year 2013 funding levels for programs subject to the annual appropriations process. It is…

Five countries pioneering accrual budgeting and accounting in central government

NARCIS (Netherlands)

Dees, M.; Neelissen, P.A.

2004-01-01

In its 2001 Budget Memorandum, the Dutch government announced that accrual budgeting and accounting would replace the current obligation-cash budgeting and accounting system in ministerial budgets and accounts in several years’ time.

24 CFR 990.300 - Preparation of operating budget.

Science.gov (United States)

2010-04-01

... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Preparation of operating budget... Resident Management Corporations (RMCs) § 990.300 Preparation of operating budget. (a) The RMC and the PHA must submit operating budgets and calculations of operating subsidy to HUD for approval in accordance...

Linking Planning and Budgeting through Business Process Redesign.

Science.gov (United States)

Inman, Marianne E.

In the wake of an extensive strategic planning process that refocused institutional values at Northland College, Wisconsin, the administration undertook linking the budget with the newly articulated plan. Incremental budgeting was no longer feasible, and the new budget would have to reflect streamlining and new ways of functioning. Consequently…

40 CFR 52.244 - Motor vehicle emissions budgets.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 3 2010-07-01 2010-07-01 false Motor vehicle emissions budgets. 52.244... (CONTINUED) APPROVAL AND PROMULGATION OF IMPLEMENTATION PLANS California § 52.244 Motor vehicle emissions budgets. (a) Approval of the motor vehicle emissions budgets for the following ozone rate-of-progress and...

SOME ASPECTS OF STATE BUDGET

Directory of Open Access Journals (Sweden)

VEZURE OANA SABINA

2011-09-01

Full Text Available In the modern economy, the market, the public purse money materialized in fact all relations that are contained in the sphere of public finances. The state budget is an economic category that is expressed in the form of values, which mobilizes economic relations, is distributed and used the funds of the state. The state budget is a fundamental category of financial sciences. We can address the legal and economic terms. In terms of its legal budget is an act that are set and approved annual revenue and expenditure of the state. Economic activity takes place in each country according to its own mechanism, called the economic mechanism. This is a system of economic management methods for determining management objectives and organizational structures (institutional, superstructure, legal means for driving

Generic Advertising Optimum Budget for Iran’s Milk Industry

Directory of Open Access Journals (Sweden)

H. Shahbazi

2016-05-01

Full Text Available Introduction One of the main targets of planners, decision makers and governments is increasing society health with promotion and production of suitable and healthy food. One of the basic commodities that have important role in satisfaction of required human food is milk. So, some part of government and producer healthy budget allocate to milk consumption promotion by using generic advertising. If effectiveness of advertising budget on profitability is more, producer will have more willing to spend for advertising. Determination of optimal generic advertising budget is one of important problem in managerial decision making in producing firm as well as increase in consumption and profit and decrease in wasting and non-optimality of budget. Materials and Methods: In this study, optimal generic advertising budget intensity index (advertising budget share of production cost was estimated under two different scenarios by using equilibrium replacement model. In equilibrium replacement model, producer surplus are maximized in respect to generic advertising in retail level. According to market where two levels of farm and processing before retail exist and there is trade in farm and retail level, we present different models. Fixed and variable proportion hypothesis is another one. Finally, eight relations are presented for determination of milk generic advertising optimum budget. So, we use data from several resources such as previous studies, national (Iran Static center and international institute (Fao formal data and own estimation. Because there are several estimations in previous studies, we identify some scenarios (in two general scenarios for calculation of milk generic advertising optimum budget. Results and Discussion: Estimation of milk generic advertising optimum budget in scenario 1 shows that in case of one market level, fixed supplies and no trade, optimum budget is 0.4672539 percent. In case of one market level and no trade, optimum

Zero Based Budgeting for Voc Ed

Science.gov (United States)

Chuang, Ying C.

1977-01-01

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)

Analysis of Health Sector Budget of Nepal.

Science.gov (United States)

Dulal, R K; Magar, A; Karki, S D; Khatiwada, D; Hamal, P K

2014-01-01

Primarily, health sector connects two segments - medicine and public health, where medicine deals with individual patients and public health with the population health. Budget enables both the disciplines to function effectively. The Interim Constitution of Nepal, 2007 has adapted the inspiration of federalism and declared the provision of basic health care services free of cost as a fundamental right, which needs strengthening under foreseen federalism. An observational retrospective cohort study, aiming at examining the health sector budget allocation and outcome, was done. Authors gathered health budget figures (2001 to 2013) and facts published from authentic sources. Googling was done for further information. The keywords for search used were: fiscal federalism, health care, public health, health budget, health financing, external development partner, bilateral and multilateral partners and healthcare accessibility. The search was limited to English and Nepali-language report, articles and news published. Budget required to meet the population's need is still limited in Nepal. The health sector budget could not achieve even gainful results due to mismatch in policy and policy implementation despite of political commitment. Since Nepal is transforming towards federalism, an increased complexity under federated system is foreseeable, particularly in the face of changed political scenario and its players. It should have clear goals, financing policy and strict implementation plans for budget execution, task performance and achieving results as per planning. Additionally, collection of revenue, risk pooling and purchasing of services should be better integrated between central government and federated states to horn effectiveness and efficiency.

50 CFR 600.125 - Budgeting, funding, and accounting.

Science.gov (United States)

2010-10-01

... 50 Wildlife and Fisheries 8 2010-10-01 2010-10-01 false Budgeting, funding, and accounting. 600... Councils § 600.125 Budgeting, funding, and accounting. Link to an amendment published at 75 FR 59150, Sept... Budgeting, funding, and accounting. (a) Council grant activities are governed by 15 CFR part 14 (Uniform...

20 CFR 1001.122 - Reporting and budget requirements.

Science.gov (United States)

2010-04-01

... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Reporting and budget requirements. 1001.122... Services to Veterans and Eligible Persons § 1001.122 Reporting and budget requirements. (a) State agencies... agency shall make reports and prepare budgets pursuant to instructions issued by the ASVET and in such...

Clinton administration budget includes mixed bag for science

Science.gov (United States)

Showstack, Randy

The $1,766 trillion federal budget proposal that the Clinton Administration rolled out on February 1—which promises to protect Social Security and Medicare and work within mandated budget caps—generally provides favorable news for federally funded science research and development.Within the 17% ($592 billion) of the federal budget earmarked for discretionary spending, the Administration's budget proposal increases funding for nondefense research and development for the seventh year in a row. This includes increased funding for a number of science accounts and money for a series of new science initiatives.

ANALYSIS OF BUDGET DEFICIT AND ITS PROBLEMS IN LITHUANIA

Directory of Open Access Journals (Sweden)

F. Jaseviciene

2015-10-01

Full Text Available Budget deficit is one of the most important parts of macroeconomics. Since 1990, the government of the Lithuanian Republic has been faced with problems in balancing the budget deficit; most of the years, the country’s budget was deficit with the lack of incoming money flow. The budget deficit value in Lithuania has been a significant theme since 2004, when Lithuania became part of the European Union, and one of the liabilities was to insure the litas replacement with euro currency and the budget deficit was one of the Maastricht’s criteria. Also it is very important to maintain effective management of public finances. The government is responsible for managing the country’s budget in respect to various economical parameters, for example, GDP, inflation rate, unemployment rate, etc., in order to plan income level and distribute it to the relevant economic areas. Also, the budget deficit’s problems are revealed in this article.

40 CFR 60.4124 - Hg budget permit revisions.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 6 2010-07-01 2010-07-01 false Hg budget permit revisions. 60.4124... Coal-Fired Electric Steam Generating Units Permits § 60.4124 Hg budget permit revisions. Except as provided in § 60.4123(b), the permitting authority will revise the Hg Budget permit, as necessary, in...

Pengaruh Participation Budgeting, Information Asimetry dan Job Relevant Information terhadap Budget Slack pada Institusi Pendidikan (Studi pada Institusi Pendidikan Universitas Kristen Maranatha)

OpenAIRE

K. S., Christine Dwi; Agustina, Lidya

2010-01-01

The purpose of this research is to analyze and examine the hyphothesis effect of participation budgeting on job relevant information and  information asimetry as a moderating variable , and effect of participation budgeting and information asimetry on budget slack and job relevant information as mediating varible. The respondent of this research are 30 structural staf of program and ministry in Maranatha Christian University who have participated to make  budgeting. This method that...

High costs of infection: Alphavirus infection reduces digestive function and bone and feather growth in nestling house sparrows (Passer domesticus)

Science.gov (United States)

Fassbinder-Orth, Carol A.; Killpack, Tess L.; Goto, Dylan S.; Rainwater, Ellecia L.; Shearn-Bochsler, Valerie I.

2018-01-01

Increasingly, ecoimmunology studies aim to use relevant pathogen exposure to examine the impacts of infection on physiological processes in wild animals. Alphaviruses are arthropod-borne, single-stranded RNA (ssRNA) viruses (“arboviruses”) responsible for millions of cases of human illnesses each year. Buggy Creek virus (BCRV) is a unique alphavirus that is transmitted by a cimicid insect, the swallow bug, and is amplified in two avian species: the house sparrow (Passer domesticus) and the cliff swallow (Petrochelidon pyrrhonota). BCRV, like many alphaviruses, exhibits age-dependent susceptibility where the young are most susceptible to developing disease and exhibit a high mortality rate. However, alphavirus disease etiology in nestling birds is unknown. In this study, we infected nestling house sparrows with Buggy Creek virus and measured virological, pathological, growth, and digestive parameters following infection. Buggy Creek virus caused severe encephalitis in all infected nestlings, and the peak viral concentration in brain tissue was over 34 times greater than any other tissue. Growth, tissue development, and digestive function were all significantly impaired during BCRV infection. However, based on histopathological analysis performed, this impairment does not appear to be the result of direct tissue damage by the virus, but likely caused by encephalitis and neuronal invasion and impairment of the central nervous system. This is the first study to examine the course of alphavirus diseases in nestling birds and these results will improve our understanding of age-dependent infections of alphaviruses in vertebrate hosts.

Budget Update: June 3, 2010. Report 10-09

Science.gov (United States)

Woolfork, Kevin

2010-01-01

On May 14, Governor Arnold Schwarzenegger released the May Revision to the proposed budget for the current year (2009-10) and budget year (2010-11). State finances have continued a three-year decline, with anticipated General Fund spending of $83 billion, their lowest in six years. To address the budget shortfall, the Governor proposes major…

Keynote: Beyond Budgeting in a Lean and Agile World

Science.gov (United States)

Bogsnes, Bjarte

We suggest that we need a fundamentally different philosophy and a concept for how organisations are led and managed. We believe that it is time to challenge the traditional management myths. The main goal of Beyond Budgeting is not get rid of budgets. The budget must go, but it is more the budgeting mindset we need to get rid of, because it represents the old thinking that needs to be changed. Based on the works of The Beyond Budgeting Round Table, we review a set of 12 principles for a new style of contemporary leadership and management.

FACTOR IN ENSURING A BALANCED BUDGET NORTHERN TERRITORIES

Directory of Open Access Journals (Sweden)

Tatiana Anatol’evna Naidenova

2016-02-01

Full Text Available The main tools of sustainable development of the country as a whole and its individual regions are federal and regional budgets. At the same time a prerequisite for the use of this tool is its equilibrium. It is the basic principle of a responsible fiscal policy. The article describes the factors to equilibrium. on the budgets of the northern regions of the Russian Federation. The measures to ensure budgetary equilibrium in the northern regions of the Russian Federation are offered.The purpose of the article. Substantiating the measures to balance the budgets of the northern Russian Federation subjects on the basis of analysis of the factors that directly affect the mobilization of potential tax revenues to regional budgets.Method and methodology of work. Theoretical and empirical methods, analysis, synthesis, induction, deduction.Results of the study. To ensure factors unbalanced budgets northern territories. The proposals the balance of revenues and expenditures of the regional budgets of the northern regions of the Russian Federation are submitted.Application area. Finance authorities of subjects of the Russian Federation.

THE BUDGET PROGRAM: ECONOMIC CONTENT AND PRACTICE OF IMPLEMENTATION

Directory of Open Access Journals (Sweden)

Iryna Shevchenko

2017-09-01

Full Text Available The aim of the article is to analyse the practice of the economic content of budget programs’ implementation in Ukraine. The definition of the budget program is given. It is noted that, in the Ukrainian legislative area, there is a wide range of programs, namely: programs of economic and social development of Ukraine; Government activity programs; state target programs; local programs for the socio-economic and cultural development. The author reviews in more detail the differences between the budget program and the state target program since it is these types of programs that are most confusing. It is emphasized that there is a certain interconnection between budget and state target programs and a strategic document. Thus, in order to achieve the corresponding goal and fulfil the tasks set out in the paper and aim at solving urgent problems of development, it is necessary to develop concrete ways in the context of branches of the economy. Methodology. The study of the indicators of planned and fully financed state budget programs, planned and spent expenditures for the financing of budget programs for 2011– 2015, as well as the polynomial trend of planned expenditures for the financialization of budget programs for 2011– 2017, is conducted. The interrelation between elements of budget programs and their characteristic features is studied. Indicators of the implementation of budget programs applied in international practice are considered and analysed, namely: Great Britain, Australia, New Zealand, USA. Results. The author systematized the views of scientists on the performance indicators of budget programs. The analysis of the professional literature on this issue allowed generalizing the main classification features, which, according to the author, should be fixed at the legislative level. Practical implication. The author proposed an additional classification mark “Depending on the degree of risk of non-fulfilment of the program�

Determining the Budget of Marketing Communication in Big Advertisers

Directory of Open Access Journals (Sweden)

Fabiano Palhares Galão

2015-09-01

Full Text Available This study aims to analyze the criteria and procedures adopted by companies for determining the budget communication. Specifically, we intend to identify how companies organize the system of deciding the budget and deal with the budget cuts throughout the process of implementation of promotional activities. The data collection involved in-depth interviews conducted with communications professionals from ten companies belonging to the ranking of the 300 largest advertisers in Brazil. As data analysis technique, we have chosen content analysis. The main results showed little or no participation by the communication manager's final decision on the budget area, the lack of criteria to justify budget cuts during the promotional period and the adoption by firms of judgment methods and percentage of sales to determine the budget amount of communication

Loyalty Card Promotional Activity in Budget Hotel

OpenAIRE

Teng, Fei

2010-01-01

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...

Jackson Revenue Budget

Data.gov (United States)

City of Jackson, Mississippi — This dataset shows the City of Jackson's FY2017 revenue budget, revenue collected to date, and the balance remaining to be collected. The data can be broken down by...

10 Budget-Savvy Content Management Strategies

Science.gov (United States)

Hillis, David J.

2004-01-01

Facing an overall budget reduction of 10 percent, most colleges or universities would postpone investing in a Web content management system. However, for California State University Monterey Bay (CSUMB), a large budget cut made Web content management even more important. CSUMB found an innovative way to purchase and implement a new Content…

CAUT Analysis of Federal Budget 2013

Science.gov (United States)

Canadian Association of University Teachers, 2013

2013-01-01

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 budget process in schools of nursing: a primer for the novice administrator.

Science.gov (United States)

Starck, P L; Bailes, B

1996-01-01

All administrators are expected to be competent in budget and financial management. Novice administrators of schools of nursing are expected to know about the budgetary process, budgeting techniques, and the various types of budgets that can be used, such as the open-ended budget, incremental budget, alternate-level budget, quota budget, formula budget, intramural budget, zero-based budget, and cost center budget. In addition, administrators are expected to know what key questions need to be asked about how the budget is structured and revenue sources and how to manage and evaluate their budgets.

An Analysis of improvisational budgeting from calendar year 1990 to 1999

OpenAIRE

Buell, Richard C.

2002-01-01

Approved for public release, distribution is unlimited Improvisational budgeting represents an interruption to the normal budgeting process, resulting in costly delays to the defense Planning Programming and Budgeting Process (PPBS). A normal congressional budget process was characterized by Congress' ability to follow established procedures, complete their budget in a timely manner and fulfill their expected roles for applying incremental adjustments to the budget. The latent pro-spending...

Effects of globalization on state budgeting system in Ukraine

Directory of Open Access Journals (Sweden)

Bobukh S.О.

2017-06-01

Full Text Available When writing the scientific article the scientific approaches of scientists concerning the essence of budgeting have been described. The paper deals with the principles of budgeting on the basis of which three main methodological components are singled out. It also analyzes the budgeting goals. The author investigates the impact of globalization on the system of state budgeting in Ukraine, its positive and negative effects. Despite significant achievements it is necessary to explore the effects of globalization on the system of state budgeting in Ukraine. Budgeting is the management technology that provides the formation of budgets for the selected objects and their use to ensure optimal structure and correlation of profits and expenses, income and expenditure, assets and liabilities of the organization or its components to achieve the set goals taking into account the influence of the environment. It should be emphasized that budgeting in no way replaces the control system, but only creates a new approach to management from the standpoint of the balance of incomes and expenditures, profits and expenses, assets and liabilities of the organization as a whole or its components. The state budgeting of the country as the part of the financial system is the channel through which economic globalization, namely financial globalization, affects economic development of the state. Favorable global effect occurs, in particular, in terms of the impact on financial development. Therefore, it is necessary to + the nature of the relationship between these two processes.

Centralization versus Delegation in an Experimental Capital Budgeting Setting

Directory of Open Access Journals (Sweden)

Markus C. Arnold

2011-04-01

Full Text Available In an experiment, we model two stylized facts about capital budgeting practice, budgetary slack creation and delegation of decision-making authority. In our setting, under centralization, headquarters announces a budget, the division manager gives a cost report, and headquarters decides on the project. Under delegation, headquarters allocates a budget to the manager, and the manager is authorized to make the investment decision. We argue that the ability of headquarters to commit to a budget moderates the effect of delegation, and we find evidence in favor of our argument as there is an interaction effect of delegation and commitment to budgets. The effects of delegation are particularly strong when budgets are non-binding as delegation serves as a substitute for commitment in this case. This leads to smaller expenditures and to a higher headquarters’ payoff under delegation than under centralization. In contrast, when headquarters can commit to the budget, the descriptive data are consistent with our conjectures about the effects of honesty preferences, but the effects are too small to be significant.

The Budget Policy in the Context of Economic Transformations

Directory of Open Access Journals (Sweden)

Pasichnik Vladimir A.

2017-12-01

Full Text Available The article is aimed at disclosing the essence and role of budget policy in the system of socio-economic development of country, defining the institutional approach in the process of its formation and implementation, based on changes in the public environment. The socio-economic development of society at this stage requires the use of budgetary policy as an effective instrument for the State regulation of economic and social relations. It is important to determine the priorities of the budget policy, including the medium-term perspective, based on the basic principles of the socio-economic development of country, improvement of the State regulation in the sphere of generation of budget income, the planning and usage of budget expenditures, the inter-budget relations, which will increase the efficiency of functioning of the economic and budget system as a whole.

ROUTING FINANCIAL FLOWS AT THE EXECUTION OF THE MUNICIPALITY BUDGET

Directory of Open Access Journals (Sweden)

Mariya V. Fedotova

2018-05-01

Full Text Available Economic development of each administrative-territorial unit is an important factor in the economic development of the Russian Federation. In its turn, the effective execution of the budget at each level of the budget system is invariably topical, influencing the development of a system of both centralized and decentralized finance. The paramount characteristic of the organization of the budget execution of the municipality is an ability to ensure the timely and full execution of their commitments. There is a direct correlation of the budget process on both the revenue and expenditure sides. Cash gap in the local budget execution is actually quite common and, usually, inevitable, because revenues are coming unevenly during the financial year, budgetary expenditures are seasonal, and this threatens the execution of planned budgets; there is a need to raise funds. The article deals with the execution of the cash balance plan, cash flow at the single account of budget, debt and source of financing deficits. The analysis of financial flows in the execution of municipalities’ budget shows problems of execution of budget revenues and allows assessing the scale of emerging cash gaps. An outcome of the review consists in the recognition of an objective need to develop approaches to assessing the effectiveness of budget execution at all its stages and to implement the monitoring of the effectiveness of budget execution and timely effective measures for ensuring its high-quality.

The Budget. Introduction to Financial Management.

Science.gov (United States)

Strong, Dexter K.

A school budget is a carefully drawn plan to allow for the efficient educational operation of the school. Everyone connected with the management of an independent school has something to learn about a budget, the most obvious person being the new headmaster. Similarly, all department heads, the librarian, the athletic director, the members of the…

Reading a District Budget: Reporter Guide

Science.gov (United States)

McNeil, Michele

2013-01-01

Every school budget tells a story--about a district's spending plan, its priorities, goals, and financial health. The challenge is to wade through the jargon and numbers to unlock that story. Although budgets can vary significantly from district to district, and state to state, this primer seeks to introduce reporters to the fundamental components…

The Budget and Economic Outlook: Fiscal Years 2003-2012

National Research Council Canada - National Science Library

Crippen, Dan

2002-01-01

.... It satisfies the requirement of section 202(e) of the Congressional Budget Act of 1974 for CBO to submit to the Committees on the Budget periodic reports about fiscal policy and to provide five-year baseline projections of the federal budget...

Taking Another Path: Community-Based Budgeting

Science.gov (United States)

Malinowski, Matthew J.; Davis, Darlene G.

2011-01-01

Given the current economic constraints facing the country, school districts in the U.S. have been pushed to develop annual budgets through a new lens and to accept the reality that budget adoption is a complex, political process. Whether a school district is rich or poor, growing or declining in enrollment, serving a specialized population or…

The Budget and Economic Outlook: Fiscal Years 2001-2010

National Research Council Canada - National Science Library

2000-01-01

.... It satisfies the requirement of section 202(e) of the Congressional Budget Act of 1974 for CBO to submit periodic reports to the Committees on the Budget with respect to fiscal policy and to provide five-year baseline projections of the federal budget...

Comments on the NRC Safety Research Program budget

International Nuclear Information System (INIS)

1979-07-01

This report includes comments on the budget levels and program plans for the supplemental request for FY 1980 to support research related to the accident at Three Mile Island, Unit 2 (TMI) as well as for the FY 1981 Budget. For both budgets, the funding levels considered by the ACRS are the original requests by RES and the Budget Review Group (BRG) markup as of July 10, 1979. In its current review of the NRC research program, the ACRS has given special attention to both the short- and long-term implications of the TMI accident and their significance to research for both the short- and long-term research programs

Small business, cash budgets and general practice.

Science.gov (United States)

Jackson, A R

1991-01-01

In practice management, general practice falls into the category of small business with all its attendant generic problems. Disciplined planning and good financial management are not often seen in small business. These are required if general practitioners are to continue (or return to) the provision of high quality medical services. An effective budget process, especially cash-flow budgeting, is the key to successful planning and financial management. Budgeting will bring Control, Co-ordination, and Credibility to your practice. It will enable you to set goals and to achieve them.

Water Budget Tool

Science.gov (United States)

If you're designing a new landscape or rethinking your current one, the WaterSense Water Budget Tool will tell you if you have designed a landscape that will use an appropriate amount of water for your climate.

Budget and Actuals

Data.gov (United States)

Town of Chapel Hill, North Carolina — This dataset contains the Town's Year-to-Date Budget and Actuals for Fiscal Years 2016, 2017, and 2018. Fiscal years run from July 1 to June 30. The data comes from...

Budget Constraints Affect Male Rats' Choices between Differently Priced Commodities.

Science.gov (United States)

van Wingerden, Marijn; Marx, Christine; Kalenscher, Tobias

2015-01-01

Demand theory can be applied to analyse how a human or animal consumer changes her selection of commodities within a certain budget in response to changes in price of those commodities. This change in consumption assessed over a range of prices is defined as demand elasticity. Previously, income-compensated and income-uncompensated price changes have been investigated using human and animal consumers, as demand theory predicts different elasticities for both conditions. However, in these studies, demand elasticity was only evaluated over the entirety of choices made from a budget. As compensating budgets changes the number of attainable commodities relative to uncompensated conditions, and thus the number of choices, it remained unclear whether budget compensation has a trivial effect on demand elasticity by simply sampling from a different total number of choices or has a direct effect on consumers' sequential choice structure. If the budget context independently changes choices between commodities over and above price effects, this should become apparent when demand elasticity is assessed over choice sets of any reasonable size that are matched in choice opportunities between budget conditions. To gain more detailed insight in the sequential choice dynamics underlying differences in demand elasticity between budget conditions, we trained N=8 rat consumers to spend a daily budget by making a number of nosepokes to obtain two liquid commodities under different price regimes, in sessions with and without budget compensation. We confirmed that demand elasticity for both commodities differed between compensated and uncompensated budget conditions, also when the number of choices considered was matched, and showed that these elasticity differences emerge early in the sessions. These differences in demand elasticity were driven by a higher choice rate and an increased reselection bias for the preferred commodity in compensated compared to uncompensated budget conditions

Budget Constraints Affect Male Rats’ Choices between Differently Priced Commodities

Science.gov (United States)

Kalenscher, Tobias

2015-01-01

Demand theory can be applied to analyse how a human or animal consumer changes her selection of commodities within a certain budget in response to changes in price of those commodities. This change in consumption assessed over a range of prices is defined as demand elasticity. Previously, income-compensated and income-uncompensated price changes have been investigated using human and animal consumers, as demand theory predicts different elasticities for both conditions. However, in these studies, demand elasticity was only evaluated over the entirety of choices made from a budget. As compensating budgets changes the number of attainable commodities relative to uncompensated conditions, and thus the number of choices, it remained unclear whether budget compensation has a trivial effect on demand elasticity by simply sampling from a different total number of choices or has a direct effect on consumers’ sequential choice structure. If the budget context independently changes choices between commodities over and above price effects, this should become apparent when demand elasticity is assessed over choice sets of any reasonable size that are matched in choice opportunities between budget conditions. To gain more detailed insight in the sequential choice dynamics underlying differences in demand elasticity between budget conditions, we trained N=8 rat consumers to spend a daily budget by making a number of nosepokes to obtain two liquid commodities under different price regimes, in sessions with and without budget compensation. We confirmed that demand elasticity for both commodities differed between compensated and uncompensated budget conditions, also when the number of choices considered was matched, and showed that these elasticity differences emerge early in the sessions. These differences in demand elasticity were driven by a higher choice rate and an increased reselection bias for the preferred commodity in compensated compared to uncompensated budget

The institutional logics of local government budget in Indonesia

Directory of Open Access Journals (Sweden)

Palupi Ade

2017-01-01

Full Text Available This study asks how and why a local government settings budget. It aims to deliver an understanding on how a government entity perceives that budget is important element to manage public expenditures. It uses the S local government in Indonesia as a case study. This study applies Institutional Logics Theory as a theoretical framework in order to analyze data. Data is collected by interviewing seven key persons who directly involves in budgeting process. This research shows that the budgeting process includes determining the purposes of annual budget, setting up planned programs and actvities, determining the amount of revenue that will be collected, allocating resources to expenditures and setting up standar pricing. Some important points in the budgeting process are identified. Those are considering political aspect to determine local tax rate, focusing on competition with other local governments, fulfilling the political promise of local government leader to the constituents, involving community to determine planned program and activities, and allocating resources based on community basic needs. This study concludes that those points develop the institutional logics of politic and managerial in budget setting process.

The New Russian Budget System; A Critical Assessment and Future Reform Agenda

OpenAIRE

Jack Diamond

2002-01-01

This paper documents the main elements of the new budget system established in the Russian Federation through its revised budget system law, or the Budget Code, of 2000. It critically examines the budget preparation, budget approval, and budget execution processes, as well as the financial management and planning procedures that underlie the Budget Code. Based on this analysis, recent developments are discussed and a future reform agenda is indicated.

40 CFR 96.85 - NOX Budget opt-in permit contents.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 20 2010-07-01 2010-07-01 false NOX Budget opt-in permit contents. 96... (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS Individual Unit Opt-ins § 96.85 NOX Budget opt-in permit contents. (a) Each NOX Budget opt-in permit...

40 CFR 97.85 - NOX Budget opt-in permit contents.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 20 2010-07-01 2010-07-01 false NOX Budget opt-in permit contents. 97... (CONTINUED) FEDERAL NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS Individual Unit Opt-ins. § 97.85 NOX Budget opt-in permit contents. (a) Each NOX Budget opt-in permit will contain all elements...

ACHP | News | Laura Bush Announces Preserve America Grants Budget

Science.gov (United States)

Search skip specific nav links Home arrow News arrow Laura Bush Announces Preserve America Grants Budget Laura Bush Announces Preserve America Grants Budget First Preserve America Communities Also Announced ) Jan. 15, 2004, Washington, DC—Mrs. Laura Bush announced today that the President's budget for FY 2005

Meritorious Budget Award: An Opportunity to Enhance Strategic Planning

Science.gov (United States)

McKenzie, Anne; Bishop, Anna

2009-01-01

In times of economic uncertainty, local budgets undergo increased scrutiny. School boards and district administrators must collaborate to ensure the highest standards of budget development, implementation, and oversight. Those charged with the fiscal management of school districts must gain the public's confidence in their budgeting abilities.…

14 CFR 1260.72 - Adherence to original budget estimates.

Science.gov (United States)

2010-01-01

... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Adherence to original budget estimates... COOPERATIVE AGREEMENTS General Post-Award Requirements § 1260.72 Adherence to original budget estimates. (a) Although NASA assumes no responsibility for budget overruns, the recipient may spend grant funds without...

Monitoring the Efficiency of Budget Management of Trade Enterprises in Ukraine

Directory of Open Access Journals (Sweden)

Frolova Larysa V

2016-08-01

Full Text Available The article justifies the actuality of carrying out the monitoring of budget management efficiency at trade enterprises in Ukraine. It has been found that the efficiency of each trade enterprise management system, in particular the efficiency of budget management system, is determined by several factors, among which there considered the enterprise business profile, the competitive situation in the market and the standard of living of the population. The efficiency of budget management and, as a result, the efficiency of trade enterprises’ activity is reflected in the results of the effectiveness of the main indicators of the financial budgets of enterprises. Therefore, using the method of fuzzy sets, there carried out an integral evaluation of the efficiency of budget management based on the efficiency of financial budgets: the budget revenues and expenditures, cash flow budget and budgeted balance sheet. The study is carried out for Ukraine as a whole, and its most developed regions.

Brazil's Petrobras chops 1992 capital budget

International Nuclear Information System (INIS)

Anon.

1992-01-01

This paper reports that Brazil's state owned Petroleos Brasileiro SA has slashed its 1992 capital budget by more than half for lack of adequate cash flow. Petrobras Pres. Benedicto Moreira last week disclosed the cut, to $1.4 billion from $2.9 billion earmarked earlier, citing cash flow problems stemming from heavy subsidies for domestic products. Petrobras Association of Engineers (Aepet) disputes the latest amount, claiming without elaboration the state company actually is cutting the current budget to $1 billion. At either level, the severe budget cut bodes ill for Petrobras plans to boost domestic production by a net 300,000 b/d to 1 million b/d by 1995, an ambitious program that calls for outlays of $18 billion

Uncertainty Propagation in an Ecosystem Nutrient Budget.

Science.gov (United States)

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...

3 CFR 101.2 - Office of Management and Budget.

Science.gov (United States)

2010-01-01

... 3 The President 1 2010-01-01 2010-01-01 false Office of Management and Budget. 101.2 Section 101.2... PROCEDURES ACT § 101.2 Office of Management and Budget. Freedom of Information regulations for the Office of Management and Budget appear at 5 CFR Ch. III. ...

Budget of the U.S. Government, Fiscal Year 2014

Science.gov (United States)

Office of Management and Budget, Executive Office of the President, 2013

2013-01-01

"Budget of the United States Government, Fiscal Year 2014" contains the Budget Message of the President, information on the President's priorities, budget overviews organized by agency, and summary tables. President Obama believes the country must invest in the true engine of America's economic growth--a rising and thriving middle class.…

Size, Stability and Incremental Budgeting Outcomes in Public Universities.

Science.gov (United States)

Schick, Allen G.; Hills, Frederick S.

1982-01-01

Examined the influence of relative size in the analysis of total dollar and workforce budgets, and changes in total dollar and workforce budgets when correlational/regression methods are used. Data suggested that size dominates the analysis of total budgets, and is not a factor when discretionary dollar increments are analyzed. (JAC)

PUBLIC EXPENDITURE ON HEALTH IN LOCAL BUDGETS

Directory of Open Access Journals (Sweden)

Cristinel ICHIM

2017-06-01

Full Text Available This paper entitled "Public expenditure on health in local budgets" aims analysing and deepening major spending categories that public authorities finance at local level, namely health expenditure. In the first part of the article we have specified the content and role of this category of expenditure in local budgets and also made some feedback on decentralization in health. In the second part of the work, based on data available in Statistical Yearbook of Romania, we have carried out an analysis of the dynamics of health spending from local budgets to emphasize their place and role in the health care expenses. The research carried out follows that the evolution and structure of health expenditure financed from local budgets is determined, along with the legislative framework in the field, by several variables that differ from one territorial administrative unit to another: the existence of sanitary units, their type, the involving of local public authorities in their development and modernization, the number and the social structure of the population. The research shows that over the period 1993-2015, the dynamics of the share of health spending in total expenditures of local budgets is sinusoidal, with a minimum threshold in 2000 of only 0.3%.

The Dynamic Definition of the Advertising Campaign Budget

OpenAIRE

Ostrianyn Serhii O.

2017-01-01

The article is aimed at exploring means for optimizing the budgeting of advertising activity, the optimal distribution of the advertising budget among several products, advertised by a company, and several advertising channels used during the distribution of an advertisement. The current status of the optimizationized budgeting models in the world and in Ukraine was analyzed. The topicality of scientific developments in this direction has been substantiated. The model is based on the non-line...

Zero based programming: a viable security budgeting approach.

Science.gov (United States)

Roll, Frederick G

2003-01-01

To get additional dollars or avoid budget cuts or personnel reductions, healthcare security directors should consider a budget approach that best justifies the needs of the department or organization.

The forgotten R and D budget

International Nuclear Information System (INIS)

Hunt, R.; Mohsberg, J.

1992-01-01

The research and development budget for hydropower has dwindled in recent years. Increased R and D funding could improve hydropower's effectiveness. Of the $1.5 trillion US budget for 1992, only $1 million was devoted to research and development (R and D) for hydroelectric generation. This is because hydropower has been branded a mature technology no longer in need of R and D. Nevertheless, as the source of nearly 10 percent of all US electricity, hydropower offers the nation's best opportunity for significant increased renewable energy production in the near future. The US Department of Energy (DOE) has estimated an additional 50,000 MW of hydropower capacity is potentially developable. Of the total $3 billion R and D budget for all DOE programs in 1992, the combined R and D amount for the other primary renewable energy resources was $161.3 million. Whether mature or not, all methods of producing electricity have attendant problems and development needs that must be addressed with sufficient R and D if the US is to remain energy independent, competitive and safe as a nation. In comparing R and D budget trends for electrical generating resources during the past 10 years there are several questions to be asked: Are other mature technologies, such as coal and nuclear power, receiving budget treatment similar to hydropower? What is the intended use of the R and D funds for these mature technologies? Is any technology - medical, communications, electrical generating or other - ever so mature as to be unable to benefit from R and D? What use could the hydropower industry make of additional R and D funding? What is the commitment of the administration and Congress to developing renewable energy resources when the source of 85 percent of current renewable energy receives only $1 million for R and D of the $3 billion DOE R and D budget? This article addresses these questions

Budget of the U.S. Government, Fiscal Year 2016

Science.gov (United States)

Office of Management and Budget, Executive Office of the President, 2015

2015-01-01

"Budget of the United States Government, Fiscal Year 2016" contains the Budget Message of the President, information on the President's priorities, and summary tables. The ideas offered by President Obama in this 2016 Budget are designed to bring middle-class economics into the 21st Century. They are intended to help working families…

40 CFR 60.4140 - State trading budgets.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 6 2010-07-01 2010-07-01 false State trading budgets. 60.4140 Section 60.4140 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED... Electric Steam Generating Units Hg Allowance Allocations § 60.4140 State trading budgets. The State trading...

7 CFR 1209.50 - Budget and expenses.

Science.gov (United States)

2010-01-01

... 7 Agriculture 10 2010-01-01 2010-01-01 false Budget and expenses. 1209.50 Section 1209.50 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING... subpart. Each such budget shall include: (i) A statement of objectives and strategy for each program, plan...

7 CFR 1218.50 - Budget and expenses.

Science.gov (United States)

2010-01-01

... 7 Agriculture 10 2010-01-01 2010-01-01 false Budget and expenses. 1218.50 Section 1218.50 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING... budget shall include: (1) A statement of objectives and strategy for each program, plan, or project; (2...

The Miracle of Money! Managing LRC Budgets, Funds and Fund Raising.

Science.gov (United States)

McLaren, M. Bruce

1994-01-01

Describes the management of a learning resource center (LRC) budget. Topics discussed include controlling a budget, keeping records, managing grants, managing petty cash, responding to unexpected expenses, managing capital outlay dollars, managing insurance, balancing budgets, budget stretching strategies, and fund raising. (JLB)

The impact of late budgets on state government borrowing costs

DEFF Research Database (Denmark)

Andersen, Asger Lau; Lassen, David Dreyer; Nielsen, Lasse Holbøll Westh

2014-01-01

We analyze how a key component of fiscal governance, the ability of governments to pass a budget on time, affects government bond yield spreads. Based on a sample of 36 US states from 1988 to 1997, and using an original data set on budget enactment dates, we estimate that a 30. day budget delay h...... a cumulative impact that is equivalent to a one-time increase in the yield spread of around 10 basis points. States with sufficient liquidity incur no costs from late budgets, while unified governments face large penalties from not finishing a budget on time....

Radioactive contamination of nest materials of the Eurasian Tree Sparrow Passer montanus due to the Fukushima nuclear accident: The significance in the first year

International Nuclear Information System (INIS)

Matsui, Shin; Kasahara, Satoe; Morimoto, Gen; Mikami, Osamu K.; Watanabe, Mamoru; Ueda, Keisuke

2015-01-01

The 2011 Fukushima nuclear accident contaminated large areas of eastern and northeastern Japan, releasing vast amounts of radiation. Here we investigated radioactive contamination of the nest materials of the Eurasian Tree Sparrow Passer montanus from the breeding season of 2011 directly after the accident to the next breeding season of 2012 at two sites. In Tokyo (222 km southwest of the plant), ambient dose rates in the nestboxes were lower than those in Ibaraki (175 km southwest of the plant), where the levels of 2011 were higher than those of 2012. Further, the amount of radioactive Cs in each nest increased with the increase in nest weight, with a higher increment at Ibaraki than at Tokyo. These data suggested higher nest contamination levels in the breeding season directly after a nuclear accident than in later seasons, and an increment of nest contamination levels via nest materials of birds. - Highlights: • We describe radioactive contamination of bird nests after the Fukushima accident. • The amount of radioactive Cs inside the nestboxes increased with the nest weight. • Nest contamination has the potential to amplify effects of radiation on birds. - Radioactive Cs included in the nest materials of birds increased nest contamination levels.

Multi-unit auctions with budget-constrained bidders

Science.gov (United States)

Ghosh, Gagan Pratap

In my dissertation, I investigate the effects of budget-constraints in multi-unit auctions. This is done in three parts. First, I analyze a case where all bidders have a common budget constraint. Precisely, I analyze an auction where two units of an object are sold at two simultaneous, sealed bid, first-price auctions, to bidders who have demand for both units. Bidders differ with respect to their valuations for the units. All bidders have an identical budget constraint which binds their ability to spend in the auction. I show that if valuation distribution is atom-less, then their does not exist any symmetric equilibrium in this auction game. In the second and third parts of my thesis, I analyze the sale of licenses for the right to drill for oil and natural gas in the Outer Continental Shelf (OCS) of the United States. These sales are conducted using simultaneous sealed-bid first-price auctions for multiple licenses, each representing a specific area (called a tract). Using aspects of observed bidding-behavior, I first make a prima facie case that bidders are budget-constrained in these auctions. In order to formalize this argument, I develop a simple extension of the standard model (where bidders differ in their valuations for the objects) by incorporating (random) budgets for the bidders. The auction-game then has a two-dimensional set of types for each player. I study the theoretical properties of this auction, assuming for simplicity that two units are being sold. I show that this game has an equilibrium in pure strategies that is symmetric with respect to the players and with respect to the units. The strategies are essentially pure in the sense that each bidder-type has a unique split (up to a permutation) of his budget between the two auctions. I then characterize the equilibrium in terms of the bid-distribution and iso-bid curves in the value-budget space. I derive various qualitative features of this equilibrium, among which are: (1) under mild

Statement of June E. O'Neill, Director Congressional Budget Office on Capital Budgeting Before the President's Commission to Study Capital Budgeting

National Research Council Canada - National Science Library

O'Neill, June

1998-01-01

.... The up-front, full-cost basis of accounting for capital acquisition at the governmentwide level is conceptually sound, consistent with common practice and economic efficiency, and necessary for budget discipline...

Sediment budgets as an organizing framework in fluvial geomorphology

Science.gov (United States)

Leslie Reid; Thomas Dunne

2016-01-01

Sediment budgets describe the input, transport, storage, and export of sediment in a geomorphic system. Such budgets can be used to address questions regarding how changes in catchment conditions affect channels, how long the effects will last, and what the sequence of responses will be. This chapter defines and describes budget components, outlines strategies...

45 CFR 233.32 - Payment and budget months (AFDC).

Science.gov (United States)

2010-10-01

... 45 Public Welfare 2 2010-10-01 2010-10-01 false Payment and budget months (AFDC). 233.32 Section... CONDITIONS OF ELIGIBILITY IN FINANCIAL ASSISTANCE PROGRAMS § 233.32 Payment and budget months (AFDC). A State... period used to determine that payment (budget month) and whether it adopts (a) a one-month or two-month...

Defense budget control in the event of emergency

OpenAIRE

Sakunaka, Masakazu

2013-01-01

Approved for public release; distribution is unlimited The purpose of this thesis is to give recommendations to the government of Japan for better provision of budget in contingent situations. To accomplish the objective, this thesis explains how a government should control the provision of adequate and timely budgets in the military. Literature shows that routine budget process has a control function and four basic steps. A shorter process to fund emergencies is found in the U.Ss practica...

Budget Setting Strategies for the Company's Divisions

NARCIS (Netherlands)

Berg, M.; Brekelmans, R.C.M.; De Waegenaere, A.M.B.

1997-01-01

The paper deals with the issue of budget setting to the divisions of a company. The approach is quantitative in nature both in the formulation of the requirements for the set-budgets, as related to different general managerial objectives of interest, and in the modelling of the inherent

Optimal Referral Reward Considering Customer’s Budget Constraint

Directory of Open Access Journals (Sweden)

Dan Zhou

2015-12-01

Full Text Available Everyone likes Porsche but few can afford it. Budget constraints always play a critical role in a customer’s decision-making. The literature disproportionally focuses on how firms can induce customer valuations toward the product, but does not address how to assess the influence of budget constraints. We study these questions in the context of a referral reward program (RRP. RRP is a prominent marketing strategy that utilizes recommendations passed from existing customers to their friends and effectively stimulates word of mouth (WoM. We build a stylized game-theoretical model with a nested Stackelberg game involving three players: a firm, an existing customer, and a potential customer who is a friend of the existing customer. The budget is the friend’s private information. We show that RRPs might be optimal when the friend has either a low or a high valuation, but they work differently in each situation because of the budget. Furthermore, there are two budget thresholds, a fixed one and a variable one, which limit a firm’s ability to use rewards.

Negotiating Creativity on a Small Budget

DEFF Research Database (Denmark)

Andersen, Mads Møller

2018-01-01

for fiction series, the ambivalent cooperation behind this production exemplifies the low-budget efforts of a traditional public service institution to produce the fiction series that their younger target audience desires. The article uses a narrative-discursive approach to creativity and develops the term...... quite different assumptions about how production conditions can promote creativity, and suggests that a low-budget production can still be labelled as “successful”....

Reagan's budget slashes geophysics R&D

Science.gov (United States)

Richman, Barbara T.

When President Ronald Reagan outlined to a joint session of Congress his proposed revisions to the Carter fiscal 1982 budget (Eos, February 10, p. 49), Congress responded with 13 bursts of applause and one standing ovation. Geophysicists, however, may not greet the budget pruning with equal fanfare. Reagan's across-the-board cuts include proposals for slashing research and development funds. Among those hardest hit are NASA, NOAA, and NSF.

WFIRST: Coronagraph Systems Engineering and Performance Budgets

Science.gov (United States)

Poberezhskiy, Ilya; cady, eric; Frerking, Margaret A.; Kern, Brian; Nemati, Bijan; Noecker, Martin; Seo, Byoung-Joon; Zhao, Feng; Zhou, Hanying

2018-01-01

The WFIRST coronagraph instrument (CGI) will be the first in-space coronagraph using active wavefront control to directly image and characterize mature exoplanets and zodiacal disks in reflected starlight. For CGI systems engineering, including requirements development, CGI performance is predicted using a hierarchy of performance budgets to estimate various noise components — spatial and temporal flux variations — that obscure exoplanet signals in direct imaging and spectroscopy configurations. These performance budgets are validated through a robust integrated modeling and testbed model validation efforts.We present the performance budgeting framework used by WFIRST for the flow-down of coronagraph science requirements, mission constraints, and observatory interfaces to measurable instrument engineering parameters.

A note on India's water budget and evapotranspiration

Indian Academy of Sciences (India)

An examination of the budget components indicates that they imply an evapo- transpiration estimate ... India; water budget; evapotranspiration; water policy; water management. J. Earth Syst. Sci. 117 ... L'Environment (2004). California. 0.41.

40 CFR 60.4122 - Information requirements for Hg budget permit applications.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 6 2010-07-01 2010-07-01 false Information requirements for Hg budget... requirements for Hg budget permit applications. A complete Hg Budget permit application shall include the following elements concerning the Hg Budget source for which the application is submitted, in a format...

42 CFR 412.352 - Budget neutrality adjustment.

Science.gov (United States)

2010-10-01

... 42 Public Health 2 2010-10-01 2010-10-01 false Budget neutrality adjustment. 412.352 Section 412.352 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES... § 412.352 Budget neutrality adjustment. For FY 1992 through FY 1995, CMS will determine an adjustment to...

Break-even Analysis: Tool for Budget Planning

Science.gov (United States)

Lohmann, Roger A.

1976-01-01

Multiple funding creates special management problems for the administrator of a human service agency. This article presents a useful analytic technique adapted from business practice that can help the administrator draw up and balance a unified budget. Such a budget also affords reliable overview of the agency's financial status. (Author)

The Budget and Economic Outlook: Fiscal Years 2006 to 2015

National Research Council Canada - National Science Library

Holland, Jeffrey; Blom, Barry; Arnold, Robert; Trimarco, Gerard; Booth, Mark; Hays, Ellen; Russek, Frank; Brauer, David; Futrell, Ann; Smith, Jennifer

2005-01-01

.... It satisfies the requirement of section 202(e) of the Congressional Budget Act of 1974 for CBO to submit to the Committees on the Budget periodic reports about fiscal policy and to provide baseline projections of the federal budget...

STRATEGIC PLANNING AND PROGRAM BUDGETING IN ROMANIA – RECENT DEVELOPMENTS

Directory of Open Access Journals (Sweden)

D#259;nule#539;iu Dan-Constantin

2009-05-01

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.

ISLSCP II Surface Radiation Budget (SRB) Radiation Data

Data.gov (United States)

National Aeronautics and Space Administration — ABSTRACT: This data set contains global Surface Radiation Budget (SRB) and a few top-of-atmosphere (TOA) radiation budget parameters on a 1-degree x 1-degree spatial...

Behavior-Based Budget Management Using Predictive Analytics

Energy Technology Data Exchange (ETDEWEB)

Troy Hiltbrand

2013-03-01

Historically, the mechanisms to perform forecasting have primarily used two common factors as a basis for future predictions: time and money. While time and money are very important aspects of determining future budgetary spend patterns, organizations represent a complex system of unique individuals with a myriad of associated behaviors and all of these behaviors have bearing on how budget is utilized. When looking to forecasted budgets, it becomes a guessing game about how budget managers will behave under a given set of conditions. This becomes relatively messy when human nature is introduced, as different managers will react very differently under similar circumstances. While one manager becomes ultra conservative during periods of financial austerity, another might be un-phased and continue to spend as they have in the past. Both might revert into a state of budgetary protectionism masking what is truly happening at a budget holder level, in order to keep as much budget and influence as possible while at the same time sacrificing the greater good of the organization. To more accurately predict future outcomes, the models should consider both time and money and other behavioral patterns that have been observed across the organization. The field of predictive analytics is poised to provide the tools and methodologies needed for organizations to do just this: capture and leverage behaviors of the past to predict the future.

A CBO Study: The Budget and Economic Outlook: An Update

National Research Council Canada - National Science Library

Holtz-Eakin, Douglas

2003-01-01

.... It satisfies the requirement of section 202(e) of the Congressional Budget Act of 1974 for CBO to submit to the Committees on the Budget periodic reports about fiscal policy and to provide five-year baseline projections of the federal budget...

Choosing health: qualitative evidence from the experiences of personal health budget holders.

Science.gov (United States)

Davidson, Jacqueline; Baxter, Kate; Glendinning, Caroline; Irvine, Annie

2013-10-01

Personal health budgets were piloted in the English National Health Service between 2009 and 2012. Semi-structured interviews with a sub-sample of early budget holders aimed to explore their experiences of receiving and using a budget. Over 2000 people from 20 pilot sites were recruited to a multi-method evaluation of the personal health budget pilots. A sub-sample of 58 people was selected for qualitative interviews three months after the offer of a budget; 52 were re-interviewed six months later. The purposively selected sample reflected a range of health conditions, locality, age and gender. Personal health budgets were reported to have positive impacts on health, health care and relatives/family. Benefits often extended beyond the condition for which the budget had been awarded. However, interviewees rarely knew the level of their budget; some reported difficulty in agreeing acceptable uses for their budget; and delays could occur in procuring chosen services or equipment. Patients' experiences offer valuable insights for the roll-out of personal health budgets beyond the pilot phase. Flexibility in how budgets are used may allow maximum benefits to be derived. Clear information about what budgets can and cannot be used for, with suggestions offered, will be useful. People with newly diagnosed or recent sudden onset conditions may need more help to plan their support, but all budget holders are likely to benefit from regular contact with staff for reassurance and continued motivation.

Interdiction de Genre: La Loi Qui Fait Taire le Corp

Directory of Open Access Journals (Sweden)

Renato Duro Dias

2015-12-01

Full Text Available Cette recherche discute les identités de genre avec la base dans l'analyse du travail La Ley no escrita (2012 d'Oihana Cordero. Le travail de l'artiste plasticien a comme l'objectif provoque la réflexion sur les lois et les normes juridiques-sociales qu'ils existent autour du caractère ficcional et le genre performatife, révélant de nouvelles lectures sur l'acte du corps. C'est un travail sculptural (KRAUSS, 1984, composé par une base blanche, une épée et un groupe de feuilles, dans lesquelles ils sont exprimés, par un contrat de genre, comme ils se prononcent, interseccionam et c'est des interdictions imposées aux possibilités de genre. Comme ceci, les règles et des règlements sont faits la preuve imposés par le binarisme du genre que la force soumet et ils arrêtent des identités pour le compte de la normalisation (normatisation des corps. Pour cette enquête les concepts de genre sont problematize, le corps subjugué, la normativité et de la performance dans le Butler (2012a, 2012b, 2013, Foucault (1997, 1998, 2014, Fraser (2002, 2006, 2009, Scott (2008, Cordero (2012 et Preciado (2011. Cordero (2012, dans son travail, nous présente les copies multiples d'un contrat de papier imprimé a passé par une épée. C'est une métaphore, une forme de représentation dogmatizé du corps par les actes visibles et invisibles qui compose et ils naturalisent les identités de genre dans une dualité obscurantiste homme/femme. Ce travail comme l'objet conceptuel (FREIRE 2006 produit la puissance exprimée pour en plus d'un document légal perforé, elle vise à provoquer les gens de contempler sur leurs pratiques et leurs corps, mais, par-dessus tout, réfléchir comme ces périmètres ont de transgression difficile. Lors de l'analyse de l'intersection possible des identités de genre et un objet artistique dans le domaine juridique est prévu pour gérer des éléments capables de révéler les technologies complexes corporels politiques

Children's Budget 2016. 10th Anniversary Edition

Science.gov (United States)

Monsif, John, Ed.; Gluck, Elliott, Ed.

2016-01-01

Federal spending dedicated to children represents just 7.83 percent of the federal budget in fiscal year 2016, and total spending on children's programs has decreased by five percent in the last two years, according to "Children's Budget 2016." The federal government makes more than 200 distinct investments in children. These include…

7 CFR 1737.60 - Telephone loan budget.

Science.gov (United States)

2010-01-01

... 7 Agriculture 11 2010-01-01 2010-01-01 false Telephone loan budget. 1737.60 Section 1737.60... Cost Estimation Procedures § 1737.60 Telephone loan budget. (a) RUS shall prepare a “Telephone Loan Budget” (RUS Form 493) showing all costs for the proposed project and the amount of loan and nonloan...

25 CFR 1000.107 - Must a Tribe/Consortium with a base budget or base budget-eligible program amounts negotiated...

Science.gov (United States)

2010-04-01

... Programs Establishing Self-Governance Base Budgets § 1000.107 Must a Tribe/Consortium with a base budget or... residual amounts? No, if a Tribe/Consortium negotiated amounts before January 16, 2001, it does not need to.... (c) Self-governance Tribes/Consortia are eligible for funding amounts for new or available programs...

40 CFR 96.24 - Effective date of initial NOX Budget permit.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 20 2010-07-01 2010-07-01 false Effective date of initial NOX Budget... PROGRAMS (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS Permits § 96.24 Effective date of initial NOX Budget permit. The initial NOX Budget permit...

Budgeting Academic Space

Science.gov (United States)

Harris, Watson

2011-01-01

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)…

Zero-Based Budgeting.

Science.gov (United States)

Wichowski, Chester

1979-01-01

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…

EXPENSES FOR ECONOMIC ACTIVITIES FROM LOCAL BUDGETS

Directory of Open Access Journals (Sweden)

CRISTINEL ICHIM

2015-04-01

Full Text Available In the present article we propose to analyze and deepen significant categories of costs funded from the local budgets, namely the expenditure for economic activities. Our scientific approach begins with determining the place occupied by such expenses in local public expenditure by specifying their content and role. The center of gravity of the study is to treat and deepen the three subgroups of expenses that we consider representative: "The expenses for production, transportation, distribution and supply of heat in a centralized system", "Transport Costs" and Expenditure for agriculture and forestry ". The reaserch is based on the quantitative analysis of the expenses for economic actions, in local budgets, based on the existing data from the Statistical Yearbook of Romania, and highlights the structure of this type of expenses as well as the place they hold in the expediture of local budgets.The study includes an analysis of the dynamics of the share held by economic costs within total expenses from local budgets. From the reaserch carried out, it is shown that the evolution and structure of the expenditures for economic actions from local budgets is determined by the action of certain economical and social factors that vary from one administrative teritorial unit to another: the ray of economical develpoment of the administrative ter itorial unit, urbanization, the number and social structure of the population. The reaserch shows that in the field of expenses for economic actions, the largest share is held by expenditures for transportation (almost 80%, far away from the expenses for fuel and energy (13,66%. During the 1999-2013 the dynamic of expenses for economical actions in the total of expenditures of local budgets, is sinusoidal due to the intervention of certain legislative changes.

Impact of orphan drugs on Latvian budget.

Science.gov (United States)

Logviss, Konstantins; Krievins, Dainis; Purvina, Santa

2016-05-11

Number of orphan medicinal products on the market and number of rare disease patients, taking these usually expensive products, are increasing. As a result, budget impact of orphan drugs is growing. This factor, along with the cost-effectiveness of orphan drugs, is often considered in the reimbursement decisions, directly affecting accessibility of rare disease therapies. The current study aims to assess the budget impact of orphan drugs in Latvia. Our study covered a 5-year period, from 2010 to 2014. Impact of orphan drugs on Latvian budget was estimated from the National Health Service's perspective. It was calculated in absolute values and relative to total pharmaceutical market and total drug reimbursement budget. A literature review was performed for comparison with other European countries. Orphan drug annual expenditure ranged between EUR 2.065 and 3.065 million, with total 5-year expenditure EUR 12.467 million. It constituted, on average, 0.84 % of total pharmaceutical market and 2.14 % of total drug reimbursement budget, respectively. Average annual per patient expenditures varied widely, from EUR 1 534 to EUR 580 952. The most costly treatment was enzyme replacement therapy (Elaprase) for MPS II. Glivec had the highest share (34 %) of the total orphan drug expenditure. Oncological drugs represented more than a half of the total orphan drug expenditure, followed by drugs for metabolic and endocrine conditions and medicines for cardiopulmonary diseases. Three indications: Ph+ CML, MPS II, and PAH accounted for nearly 90 % of the total orphan drug expenditure. Budget impact of orphan drugs in Latvia is very small. It increased slightly over a period of five years, due to the slight increase in the number of patients and the number of orphan drugs reimbursed. Current Latvian drug reimbursement system is not sufficient for most orphan drugs.

TRANSPARENCY OF LOCAL BUDGETS IN THE NORTH-WEST REGION OF ROMANIA

Directory of Open Access Journals (Sweden)

Pintea Mirela-Oana

2013-07-01

Full Text Available The central researched element in our paper is the local budgets, the basic component of local public finances. Local budgets, like any other budgets, are the most important tool for the management (of local governments planning, forecasting, implementing and monitoring the results of administrative-territorial units activity, also being an appropriate tool for enhancing performance. A budget is the government's plan regarding the use of public resources to meet the citizens' needs. The aim of this paper is to realize a research on budget transparency in local governments from the Nord-West Region of Romania, regarding the availability of the budget information on the websites of the county councils and the county residences. The key element of good governance in today global economic environment is transparency that can be defined as the openness of public authorities (central and local regarding their policy intention, formulation and implementation. For local governments budget transparency is an important issue, due to the growing role of administrative-territorial units, confirmed over time by the economic reality. The importance of local budgets has increased in recent years due to the need to improve management efficiency and accounting al the level of local governments. Not only policy makers but also the citizens need information regarding local government current activities, expenditures, development projects and policies. In this context of a growing need for information, the transparency of local budgets is a mandatory condition for any local government. The combination of budget transparency and public participation in budget processes has the potential to combat corruption, foster public accountability of government agencies and contribute to judicious use of public funds. In this context, budget transparency represents the mean through which ordinary citizens and civil society organizations can access information about the

40 CFR 97.83 - Applying for NOX Budget opt-in permit.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 20 2010-07-01 2010-07-01 false Applying for NOX Budget opt-in permit... PROGRAMS (CONTINUED) FEDERAL NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS Individual Unit Opt-ins. § 97.83 Applying for NOX Budget opt-in permit. (a) Applying for initial NO X Budget opt...

FY 2010 Supplement to the President`s Budget

Data.gov (United States)

Networking and Information Technology Research and Development, Executive Office of the President — This Supplement to the President`s Fiscal Year FY 2010 Budget provides a technical summary of the budget request for the Networking and Information Technology...

FY 2006 Supplement to the President`s Budget

Data.gov (United States)

Networking and Information Technology Research and Development, Executive Office of the President — This Supplement to the Presidents Budget for Fiscal Year 2006 offers a brief technical outline of the 2006 budget request for the Networking and Information...

FY 2007 Supplement to the President`s Budget

Data.gov (United States)

Networking and Information Technology Research and Development, Executive Office of the President — This Supplement to the President`s Fiscal Year FY 2007 Budget provides a technical summary of the budget request for the Networking and Information Technology...

FY 2008 Supplement to the President`s Budget

Data.gov (United States)

Networking and Information Technology Research and Development, Executive Office of the President — This Supplement to the President`s Fiscal Year FY 2008 Budget provides a technical summary of the budget request for the Networking and Information Technology...

FY 2011 Supplement to the President`s Budget

Data.gov (United States)

Networking and Information Technology Research and Development, Executive Office of the President — This Supplement to the President`s Fiscal Year FY 2011 Budget provides a technical summary of the budget request for the Networking and Information Technology...

Nuclear budget up 9.6% for fiscal 1981

International Nuclear Information System (INIS)

1981-01-01

After reviewing the overall governmental budgets for fiscal 1981 including energy budget, the nuclear budget for the Science and Technology Agency and the Ministry of International Trade and Industry is described. The 1981 nuclear budget amounts to 178,013 million yen in general account, 4.2% increase over the previous year; and 93,237 million yen, increase of 17.3%, in the special account for power source development. The total is 271,250 million yen. For the STA, budgetary allocations were made for researches on nuclear power safety, a multi-purpose high temperature gas-cooled reactor and nuclear fusion in Japan Atomic Energy Research Institute, developments of FBR and ATR and nuclear fuel cycle in Power Reactor and Nuclear Fuel Development Corporation, and so on. For the MITI, allocations were made for nuclear plant safety, nuclear fuel cycle, and others. (Mori, K.)

Climate change and the federal budget. CBO memorandum

International Nuclear Information System (INIS)

1998-08-01

This Congressional Budget Office (CBO) memorandum was prepared at the request of the Senate Committee on the Budget to document current US efforts in the area of global climate change and to review current federal spending programs and tax policies that relate to climate change. The memorandum also describes proposals contained in the President's 1999 budget for funding for those programs and several new tax policies. It should be helpful to policymakers as they consider options to respond to international proposals for reducing the threat of climate change

FY 2009 Supplement to the President`s Budget

Data.gov (United States)

Networking and Information Technology Research and Development, Executive Office of the President — Published: February 2008 Pages: 37 This Supplement to the President`s Fiscal Year FY 2009 Budget provides a technical summary of the budget request for the...

Variable-Base Budgeting for R&D

OpenAIRE

Robert W. Blanning

1981-01-01

An issue of theoretical and practical importance to R&D managers is the proper allocation of an organization's resources between the periodic selection and budgeting of R&D projects and the implementation of these projects. One possibility is to consider previous allocations as an established base and to restrict the attention of R&D managers to an examination of any subsequent deviations from the base. The advantage of this strategy, often called incremental budgeting, is that it focuses man...

Open budget systems and participatory budgeting in Africa: A comparative analysis of Nigeria and Ghana, 2012 and 2015

Directory of Open Access Journals (Sweden)

Michael E. Nwokedi

2017-10-01

Full Text Available Nigeria and Ghana have so many things in common. Apart from sharing the same colonial history and being located in the same West African sub-region, they also practice the same executive presidential system of government. However, this study is an attempt to do a comparative analysis of the budgetary systems of both countries, with a view to understanding how open and transparent the processes are, and the extent to which they allow for public participation. The aim is to identify the differences and similarities (if any. The study was anchored on the Marxist theory of the state. Our analysis showed that in terms of openness and transparency of the system, budget processes in Ghana were more open and transparent both in 2012 and in 2015 than what obtained in Nigeria in those years. As regards public participation in the process, the study also discovered that the government of Ghana created more opportunities for the public to participate in the process than the government of Nigeria. The comprador bourgeois class in Nigeria, because of its interest in primitive accumulation, ensures that budgeting in Nigeria is its exclusive preserve. This is because it is through the budget that it allocates funds to service the interest of its members. Conversely, the national bourgeoisie in Ghana, to a large extent, carries the citizens along in the budget process. However, though Ghana has made appreciable progress in this regard, there is still room for improvement. Finally, the study made a case for participatory budgeting for both countries.

40 CFR 97.86 - Withdrawal from NOX Budget Trading Program.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 20 2010-07-01 2010-07-01 false Withdrawal from NOX Budget Trading... PROGRAMS (CONTINUED) FEDERAL NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS Individual Unit Opt-ins. § 97.86 Withdrawal from NOX Budget Trading Program. (a) Requesting withdrawal. To...

Cross-training in birds: cold and exercise training produce similar changes in maximal metabolic output, muscle masses and myostatin expression in house sparrows (Passer domesticus)

Science.gov (United States)

Zhang, Yufeng; Eyster, Kathleen; Liu, Jin-Song; Swanson, David L.

2015-01-01

ABSTRACT Maximal metabolic outputs for exercise and thermogenesis in birds presumably influence fitness through effects on flight and shivering performance. Because both summit (Msum, maximum thermoregulatory metabolic rate) and maximum (MMR, maximum exercise metabolic rate) metabolic rates are functions of skeletal muscle activity, correlations between these measurements and their mechanistic underpinnings might occur. To examine whether such correlations occur, we measured the effects of experimental cold and exercise training protocols for 3 weeks on body (Mb) and muscle (Mpec) masses, basal metabolic rate (BMR), Msum, MMR, pectoralis mRNA and protein expression for myostatin, and mRNA expression of TLL-1 and TLL-2 (metalloproteinase activators of myostatin) in house sparrows (Passer domesticus). Both training protocols increased Msum, MMR, Mb and Mpec, but BMR increased with cold training and decreased with exercise training. No significant differences occurred for pectoralis myostatin mRNA expression, but cold and exercise increased the expression of TLL-1 and TLL-2. Pectoralis myostatin protein levels were generally reduced for both training groups. These data clearly demonstrate cross-training effects of cold and exercise in birds, and are consistent with a role for myostatin in increasing pectoralis muscle mass and driving organismal increases in metabolic capacities. PMID:25987736

Cross-training in birds: cold and exercise training produce similar changes in maximal metabolic output, muscle masses and myostatin expression in house sparrows (Passer domesticus).

Science.gov (United States)

Zhang, Yufeng; Eyster, Kathleen; Liu, Jin-Song; Swanson, David L

2015-07-01

Maximal metabolic outputs for exercise and thermogenesis in birds presumably influence fitness through effects on flight and shivering performance. Because both summit (Msum, maximum thermoregulatory metabolic rate) and maximum (MMR, maximum exercise metabolic rate) metabolic rates are functions of skeletal muscle activity, correlations between these measurements and their mechanistic underpinnings might occur. To examine whether such correlations occur, we measured the effects of experimental cold and exercise training protocols for 3 weeks on body (Mb) and muscle (Mpec) masses, basal metabolic rate (BMR), Msum, MMR, pectoralis mRNA and protein expression for myostatin, and mRNA expression of TLL-1 and TLL-2 (metalloproteinase activators of myostatin) in house sparrows (Passer domesticus). Both training protocols increased Msum, MMR, Mb and Mpec, but BMR increased with cold training and decreased with exercise training. No significant differences occurred for pectoralis myostatin mRNA expression, but cold and exercise increased the expression of TLL-1 and TLL-2. Pectoralis myostatin protein levels were generally reduced for both training groups. These data clearly demonstrate cross-training effects of cold and exercise in birds, and are consistent with a role for myostatin in increasing pectoralis muscle mass and driving organismal increases in metabolic capacities. © 2015. Published by The Company of Biologists Ltd.

Understanding Budget Reality in The Perspective of Symbolic Interactionism

Directory of Open Access Journals (Sweden)

Lilis Ardini

2016-08-01

Full Text Available This study aims to interpret the meaning of budget on one of the StateOwned Enterprises (SOEs to minimize conflict between principal and agent. Analysis is done using symbolic interactionism method in interpretive paradigm. Data collection is conducted using in-depth interviews with informants who are very familiar with budgeting in PT Perkebunan Nusantara (PTPN. The results of this study reveal that budgeting process involves the interaction and action between the principal and the agent based on their own experiences in preparing the budget. Decision making is sorely needed, especially in a condition where an individual is able to free himself from the crisis called epiphany. Epiphany is a moment of experience that makes an impression on one’s life so as to form a character is called epiphany. It could be said that epiphany is the most critical moment ever experienced by someone that cannot be forgotten(Denzim, 1989Social fact describes that a capitalistic company ownership thinks of itself with the purpose of fulfilling personal desires and prosperity, so in implementing budget preparation consisting of the symbol of numbers, it is always covered by passion of greed. Conflict of interest is very noticeable when the preparation and adoption of the budget is filled with a variety of interests. Regulatory system is becoming part of legitimate stage of budgeting that has become the elements of capitalist company ownership that eventually reap capitalist values in the accounting information, in which the decisions and the economic actions are also based on the capitalist values. The implication of this research is expected to provide practical recommendations to the good cooperation between the agent and principal in preparing the budget.

Modeling Budget Optimum Allocation of Khorasan Razavi Province Agriculture Sector

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Seyed Mohammad Fahimifard

2016-09-01

Full Text Available Introduction: Stock shortage is one of the development impasses in developing countries and trough it the agriculture sector has faced with the most limitation. The share of Iran’s agricultural sector from total investments after the Islamic revolution (1979 has been just 5.5 percent. This fact causes low efficiency in Iran’s agriculture sector. For instance per each 1 cubic meter of water in Iran’s agriculture sector, less that 1 kilogram dry food produced and each Iranian farmer achieves less annual income and has less mechanization in comparison with similar countries in Iran’s 1404 perspective document. Therefore, it is clear that increasing investment in agriculture sector, optimize the budget allocation for this sector is mandatory however has not been adequately and scientifically revised until now. Thus, in this research optimum budget allocation of Iran- Khorasan Razavi province agriculture sector was modeled. Materials and Methods: In order to model the optimum budget allocation of Khorasan Razavi province’s agriculture sector at first optimum budget allocation between agriculture programs was modeled with compounding three indexes: 1. Analyzing the priorities of Khorasan Razavi province’s agriculture sector experts with the application of Analytical Hierarchy Process (AHP, 2. The average share of agriculture sector programs from 4th country’s development program for Khorasan Razavi province’s agriculture sector, and 3.The average share of agriculture sector programs from 5th country’s development program for Khorasan Razavi province’s agriculture sector. Then, using Delphi technique potential indexes of each program was determined. After that, determined potential indexes were weighted using Analytical Hierarchy Process (AHP and finally, using numerical taxonomy model to optimize allocation of the program’s budget between cities based on two scenarios. Required data, also was gathered from the budget and planning

Budgeting and Finance

NARCIS (Netherlands)

F.K.M. van Nispen tot Pannerden (Frans)

2012-01-01

textabstractThe Call for a Budgetary Theory: The appeal of Valdimer Key for a budgetary theory marks the interest in public budgeting in modern history. He clearly referred to a normative theory, raising the question: ‘on what basis shall it be decided to allocate X dollars to activity A instead of

40 CFR 96.86 - Withdrawal from NOX Budget Trading Program.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 20 2010-07-01 2010-07-01 false Withdrawal from NOX Budget Trading... PROGRAMS (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS Individual Unit Opt-ins § 96.86 Withdrawal from NOX Budget Trading Program. (a) Requesting...

Comparison of intraosseous pentobarbital administration and thoracic compression for euthanasia of anesthetized sparrows (Passer domesticus) and starlings (Sturnus vulgaris).

Science.gov (United States)

Paul-Murphy, Joanne R; Engilis, Andrew; Pascoe, Peter J; Williams, D Colette; Gustavsen, Kate A; Drazenovich, Tracy L; Keel, M Kevin; Polley, Tamsen M; Engilis, Irene E

2017-08-01

OBJECTIVE To compare intraosseous pentobarbital treatment (IPT) and thoracic compression (TC) on time to circulatory arrest and an isoelectric electroencephalogram (EEG) in anesthetized passerine birds. ANIMALS 30 wild-caught adult birds (17 house sparrows [Passer domesticus] and 13 European starlings [Sturnus vulgaris]). PROCEDURES Birds were assigned to receive IPT or TC (n = 6/species/group). Birds were anesthetized, and carotid arterial pulses were monitored by Doppler methodology. Five subdermal braided-wire electrodes were used for EEG. Anesthetic depth was adjusted until a continuous EEG pattern was maintained, then euthanasia was performed. Times from initiation of euthanasia to cessation of carotid pulse and irreversible isoelectric EEG (indicators of death) were measured. Data (medians and first to third quartiles) were summarized and compared between groups within species. Necropsies were performed for all birds included in experiments and for another 6 birds euthanized under anesthesia by TC (4 sparrows and 1 starling) or IPT (1 sparrow). RESULTS Median time to isoelectric EEG did not differ significantly between treatment groups for sparrows (19.0 and 6.0 seconds for TC and IPT, respectively) or starlings (88.5 and 77.5 seconds for TC and IPT, respectively). Median times to cessation of pulse were significantly shorter for TC than for IPT in sparrows (0.0 vs 18.5 seconds) and starlings (9.5 vs 151.0 seconds). On necropsy, most (14/17) birds that underwent TC had grossly visible coelomic, pericardial, or perihepatic hemorrhage. CONCLUSIONS AND CLINICAL RELEVANCE Results suggested that TC might be an efficient euthanasia method for small birds. Digital pressure directly over the heart during TC obstructed venous return, causing rapid circulatory arrest, with rupture of the atria or vena cava in several birds. The authors propose that cardiac compression is a more accurate description than TC for this procedure.

A water budget approach to instream flow maintenance

International Nuclear Information System (INIS)

Waddle, T.

1991-01-01

Storage reallocation is a current issue at many Federal water storage facilities that have hydroelectric generation. Allocation of storage to support instream flows is one of the changes being considered. In this paper, a portion of storage is dedicated to supplying instream flows. The author defines this storage account as a water budget and operate it to provide instream habitat below the reservoir. The author uses a limiting event model, the effective habitat time series, to determine when water budget releases will produce habitat benefits. The effective habitat time series acts as a surrogate for fish population and reflects the mid to long term influence of water management decisions on the life cycle of a fish species. The author develops an operation rule for the water budget that considers water rights and habitat events. The paper concludes by contrasting the habitat benefits of water budget operation with fixed minimum flow requirements

ANTESEN CUSTOMER LOYALTY PADA BUDGET HOTEL

OpenAIRE

Latifa Rahma

2016-01-01

This research discusses the effects of Service Quality on Customer Satisfaction, Customer Loyalty, and Brand Image Budget hotel (Five Budget Hotel Managed by local chain hotel). The purpose of this study were 1) to analyze the effects of Service Quality on Customer Satisfaction, 2) to analyze the effects of Service Quality on Customer Loyalty, 3) to analyze the effect of Customer Satisfaction to Customer Loyalty, 4) to analyze the effects of Service Quality on the Brand Image, 5 ) to analyze ...

Bulk Fuel: Actions Needed to Improve DODs Fuel Consumption Budget Data

Science.gov (United States)

2016-09-01

be reimbursed with more cash than it anticipated. DOD and military service financial management officials prepare budget justification materials...Overseas Contingency Operations OMB Office of Management and Budget OUSD Office of the Under Secretary of Defense This is a work of the U.S...military service budget and financial management offices, and DLA to determine how O&M budget justification materials generally, and fuel

The Trump Administrations March 2017 Defense Budget Proposals: Frequently Asked Questions

Science.gov (United States)

2017-04-03

The Trump Administration’s March 2017 Defense Budget Proposals: Frequently Asked Questions Pat Towell Specialist in U.S. Defense Policy and...Budget Lynn M. Williams Analyst in U.S. Defense Budget Policy April 3, 2017 Congressional Research Service 7-5700 www.crs.gov R44806 The Trump ...8 The Trump Administration’s March 2017 Defense Budget Proposals: FAQs Congressional Research Service 1 Introduction On

Top-Down Budgeting—An Instrument to Strengthen Budget Management

OpenAIRE

Gösta Ljungman

2009-01-01

This paper examines the rationale for a top-down approach to budget preparation and approval, and discusses some factors that have to be considered when reorienting the budget process along these lines. The paper argues that the sequence in which budgetary decisions are taken matters, and that a strong top-down approach strengthens fiscal discipline and improves policy prioritization and coordination. Top-down budgeting also alters the division of roles and responsibilities between the centra...

40 CFR 60.4123 - Hg budget permit contents and term.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 6 2010-07-01 2010-07-01 false Hg budget permit contents and term. 60... Coal-Fired Electric Steam Generating Units Permits § 60.4123 Hg budget permit contents and term. (a) Each Hg Budget permit will contain, in a format prescribed by the permitting authority, all elements...

40 CFR 60.4121 - Submission of Hg budget permit applications.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 6 2010-07-01 2010-07-01 false Submission of Hg budget permit... Times for Coal-Fired Electric Steam Generating Units Permits § 60.4121 Submission of Hg budget permit applications. (a) Duty to apply. The Hg designated representative of any Hg Budget source required to have a...

Market segmentation and the changing budget hotel industry in urban South Africa

Directory of Open Access Journals (Sweden)

Market segmentation and the changing budget hotel industry in urban South Africa

2013-01-01

Full Text Available Market segmentation is a critical driver of change in the hotel industry, resulting in the appearance of differentiated forms of hotel property developments, including budget hotels. International research on budget hotels is mainly limited to North America and Europe, with some more recent studies on emerging economies. This article examines the role of budget hotels within the wider restructuring of the South African hotel industry following the country’s re-entry into the global tourism economy after its democratic transition. Historically, the South African hotel industry became dominated by one- and two-star budget accommodation as a result of the country’s liquor legislation. With the reconfiguration of the hotel industry after 1990 to target the growing international tourism market, the role of budget hotels changed. This analysis examines the diminished role of budget hotels in South Africa’s hotel economy, the shifting nature of the budget hotel and location patterns of budget hotels from 1990 to the present. It shows that post-1990 budget hotels are mainly concentrated in large cities and secondary centres of South Africa, and that in small towns the former liquor-focused budget hotel has been replaced by other forms of accommodation.

1985 nuclear budget requests up 12 %

International Nuclear Information System (INIS)

Anon.

1984-01-01

The estimates of government agencies for the fiscal 1985 nuclear-related budget were presented to the Ministry of Finance, which amount to 343.76 billion yen (up 12.1 %). The budgetary requests by the Science and Technology Agency are 179.24 billion yen in the general account and 90.21 billion yen in the special account for power resource development, and the budgetary requests by the Ministry of International Trade and Industry are 1.03 billion yen and 70.08 billion yen, respectively. The budget demands by the STA, which supervises Power Reactors and Nuclear Fuel Development Corporation, Japan Atomic Energy Research Institute, etc. are for the continuation of current projects, including the beginning of the construction of the prototype FBR Monju and the neutral beam injector for the fusion device JT-60. The budget demands by MITI are similarly for the safety measures and verification tests for nuclear power generation. (Mori, K.)

Recherche sans budget, Europe sans avenir

CERN Multimedia

Staff Association

2013-01-01

Latest developments Negotiations in Brussels in early February 2013 to define the long-term budget 2014 − 2020 of the European Union (EU) could result in a significant loss for the European research program 2020. It could be that the research program of the EU would have to face a decrease from the already low 80 billion euros proposed by the Commission in late 2012 to 69 billion euros (a decrease of almost 12 % or even more considering that the European Parliament had initially proposed a budget of 100 billion euros for Horizon 2020). Nevertheless let us hope that this will not be the "last word" on the funding of Horizon 2020 and that the European Parliament, which co-decides on the budget together with the European Council, which is composed of heads of government and tends to promote national interests, will reduce somewhat the significant loss of funds for research. Indeed, Parliament is generally more favorable to European research policy. In particular, the President of t...

The Budget Mechanism for the Socio-Economic Development of Country

Directory of Open Access Journals (Sweden)

Gavrilova Lidia V.

2017-11-01

Full Text Available The article is aimed at studying the relationships between the efficiency of the budget policy and the socio-economic development of country, assessment of the implementation of expenditures of the consolidated budget of Ukraine for financing certain programs of social development. It has been found that economic growth is possible due to the development of both the real sector of the economy and the budgetary support of projects in the sphere of health, education and culture. An important criterion for the success of the budget policy is also the level of accessibility of the public services contributing to the productive economic activity. A systemic instrument for implementation of budget policy is the program-target method, which allows to assess achievements of concrete results at all stages of budget process. It is based on the budget programs, which represent a complex of interrelated tasks and activities aimed at solving the most important problems of development of the State, individual branches of economy, and administrative-territorial units.

34 CFR 75.264 - Transfers among budget categories.

Science.gov (United States)

2010-07-01

... 34 Education 1 2010-07-01 2010-07-01 false Transfers among budget categories. 75.264 Section 75.264 Education Office of the Secretary, Department of Education DIRECT GRANT PROGRAMS How Grants Are Made Miscellaneous § 75.264 Transfers among budget categories. A grantee may, notwithstanding any...

Budget Gamesmanship | Odia | Journal of Research in National ...

African Journals Online (AJOL)

Game play in budgeting is not new. They are routine behaviours adopted by managers and subordinates to cope with pressures inherent in the budgetary negation process or deliberate and pre-meditated manipulation of performance variables by managers to project an overtly conservative image into their budget.

GCIP water and energy budget synthesis (WEBS)

Science.gov (United States)

Roads, J.; Lawford, R.; Bainto, E.; Berbery, E.; Chen, S.; Fekete, B.; Gallo, K.; Grundstein, A.; Higgins, W.; Kanamitsu, M.; Krajewski, W.; Lakshmi, V.; Leathers, D.; Lettenmaier, D.; Luo, L.; Maurer, E.; Meyers, T.; Miller, D.; Mitchell, Ken; Mote, T.; Pinker, R.; Reichler, T.; Robinson, D.; Robock, A.; Smith, J.; Srinivasan, G.; Verdin, K.; Vinnikov, K.; Vonder, Haar T.; Vorosmarty, C.; Williams, S.; Yarosh, E.

2003-01-01

As part of the World Climate Research Program's (WCRPs) Global Energy and Water-Cycle Experiment (GEWEX) Continental-scale International Project (GCIP), a preliminary water and energy budget synthesis (WEBS) was developed for the period 1996-1999 fromthe "best available" observations and models. Besides this summary paper, a companion CD-ROM with more extensive discussion, figures, tables, and raw data is available to the interested researcher from the GEWEX project office, the GAPP project office, or the first author. An updated online version of the CD-ROM is also available at http://ecpc.ucsd.edu/gcip/webs.htm/. Observations cannot adequately characterize or "close" budgets since too many fundamental processes are missing. Models that properly represent the many complicated atmospheric and near-surface interactions are also required. This preliminary synthesis therefore included a representative global general circulation model, regional climate model, and a macroscale hydrologic model as well as a global reanalysis and a regional analysis. By the qualitative agreement among the models and available observations, it did appear that we now qualitatively understand water and energy budgets of the Mississippi River Basin. However, there is still much quantitative uncertainty. In that regard, there did appear to be a clear advantage to using a regional analysis over a global analysis or a regional simulation over a global simulation to describe the Mississippi River Basin water and energy budgets. There also appeared to be some advantage to using a macroscale hydrologic model for at least the surface water budgets. Copyright 2003 by the American Geophysical Union.

EVOLUTION OF APPROACHES TO FINANCE THE BUDGET DEFICIT

Directory of Open Access Journals (Sweden)

K. Cherkashyna

2014-12-01

Full Text Available In the article, the causes and existence of the state budget deficit are defined. The main source of budget deficit financing in historical retrospective are considered. The most popular government securities which issued in foreign countries are compared in the article. The dynamics of the budget deficit in Ukraine and the sources of its coverage are analyzed in the article. There are three main types of government securities in Ukraine, such as: national currency-denominated government bonds, foreign currency-denominated government bonds and target government bonds. The main market maker of the government bonds' market is National Bank of Ukraine. The volume of resources, which are mobilized from the issue of the national currency-denominated government bonds are major then the volume of resources, which are mobilized from the issue of the foreign currency-denominated government bonds The necessity of further improvement of government securities as an important source of budget deficit financing is emphasized.

Fiscal year 2013 energy department budget: Proposed investments in clean energy research

Science.gov (United States)

Balcerak, Ernie

2012-03-01

Energy and environmental research programs generally fared well in President Barack Obama's proposed budget for the Department of Energy (DOE) for fiscal year (FY) 2013. In his State of the Union address, Obama called for the United States to pursue an "all of the above" energy strategy that includes fossil fuels, as well as a variety of renewable sources of energy. The DOE budget request supports that strategy, Energy Secretary Steven Chu said in a 13 February press briefing announcing the budget proposal. The proposed budget gives DOE 27.2 billion overall, a 3.2% increase from the FY 2012 enacted budget (see Table 1). This budget "reflects some tough choices," Chu said. The proposed budget would cut 4 billion in subsidies for oil and gas companies; many Republican members of Congress have already indicated that they oppose such cuts, suggesting that congressional approval of this budget may run into stumbling blocks. The budget would also cut funding for research and development projects that are already attracting private-sector investment or that are not working, and would reduce some of the department's operational costs.

Execution of local budgets in 2014: tension is not decreasing

Directory of Open Access Journals (Sweden)

Anna Ivanovna Povarova

2015-05-01

Full Text Available Vladimir Putin’s “May decrees” have received the status of a national goal. On the background of decreasing economic performance exacerbated by external shocks, the implementation of these decrees has become a heavy burden for regional budgets without an adequate financial support from the federal budget. As a result, almost every Russian region has suffered losses by the end of 2014. The fallacy of the ongoing course of budget policy has long been criticized by many leading scholars and experts; moreover, they proposed positive recommendations on the development of alternative policies. Unfortunately, the results of 2014 prove that the RF Government has not abandoned the policy of budget consolidation. On the contrary, gratuitous financial assistance to the regions is actively transformed into debt financing in the form of budget loans. However, the regional authorities can rely on this quasi-support, which is a temporary factor, only provided that the budget is deficit-free and at the expense of abandonment of spending on economic development and on the improvement of welfare of the population. The results of the analysis of the facts indicate that the budget-related problems of the regions, arising largely from the inefficient federal budget policy, have reached the critical level. One fourth of the subjects that had a predominant share of market debt turned out to be in a pre-default state. The breakdown of public finances has affected the most prosperous regions, which is contrary to the paradigm of sustainable regional development. The regions entered the crisis of 2014 with huge debt and budget deficit; the situation was not so grave during the financial and economic crisis of 2009. In terms of the upcoming 10% cut of federal budget expenditures [5], the subjects of the Russian Federation can hardly expect an increase in financial support. They will obviously have to adapt their budgets to the changing economic situation. But in

Place of Budget Management in the General System of Trade Enterprise Management

OpenAIRE

Kravchenko Olena S.; Brahina Olha S.

2014-01-01

The article grounds urgency of identification of the place of budget management in the general system of trade enterprise management. It analyses points of view of economists with respect to definitions of the “budgeting” and “budget management” terms. It considers main functions of budget management. It identifies the place of budget management in the general system of enterprise management. Pursuant to definition of the budget management as a managerial technology, which should meet a numbe...

Happiness, Leisure and Tourism vs Household Budget in Iran

Directory of Open Access Journals (Sweden)

Dr. Mohammad Taghi Sheykhi

2014-06-01

Full Text Available The paper aims to explore how happiness, leisure and tourism play role in modern life, and how they are related to household budget. While in the past household budget was totally allotted to the necessities of food, clothing and shelter, nowadays, some portion of the household budget needs to be allotted to leisure and tourism activities ___ leading to happiness. While in the West it is done so, in the developing countries, there is still a long way to go, to achieve that goal. However, tourism has become a popular global happiness and leisure activity. As reported, in 2011, there were over 983 million international tourist arrivals worldwide (UNTWO, 2012. Tourism as a way to happiness is important and vital in some cases. It brings large amount of income in payment for goods and services available. The present paper partly investigates happiness, leisure and tourism in Tehran, Iran through assessing household budget. In that, 623 households were empirically studied to find out happiness, leisure and tourism vs household budget in Iran.

Entropy budget of the earth,atmosphere and ocean system

Institute of Scientific and Technical Information of China (English)

GAN Zijun; YAN Youfangand; QI Yiquan

2004-01-01

The energy budget in the system of the earth, atmosphere and ocean conforms to the first law of thermodynamics, namely the law of conservation of energy, and it is balanced when the system is in a steady-state condition. However, the entropy budget following the second law of thermodynamics is unbalanced. In this paper, we deduce the expressions of entropy flux and re-estimate the earth, atmosphere and ocean annual mean entropy budget with the updated climatologically global mean energy budget and the climatologically air-sea flux data. The calculated results show that the earth system obtains a net influx of negative entropy (-1179.3 mWm-2K-1) from its surroundings, and the atmosphere and the ocean systems obtain a net input of negative entropy at about -537.4 mWm-2K-1 and -555.6 mWm-2K-1, respectively. Calculations of the entropy budget can provide some guidance for further understanding the spatial-temporal change of the local entropy flux, and the entropy production resulting from all kinds of irreversible processes inside these systems.

Monitoring health spending increases: incremental budget analyses reveal challenging tradeoffs.

Science.gov (United States)

Hartman, Micah; Smith, Cynthia; Heffler, Stephen; Freeland, Mark

2006-01-01

With each passing decade, health care has consumed a larger share of gross domestic product (GDP) and Federal budgets. By the 2000-2004 period, society was willing to devote over 20 percent of the cumulative increase in GDP and the cumulative increase in Federal outlays towards health care. The financing challenges are expected to become more acute for private payers as well as Federal, State, and local budgets. With the implementation of Part D in 2006, the U.S. Office of Management and Budget projects that Federal budget pressures will heighten, bringing increased attention to Medicare's long-term fiscal outlook.

AGF program budget 1992

International Nuclear Information System (INIS)

1992-01-01

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.)

Global Carbon Budget 2017

NARCIS (Netherlands)

Le Quere, Corinne; Andrew, Robbie M.; Friedlingstein, Pierre; Sitch, Stephen; Pongratz, Julia; Manning, Andrew C.; Korsbakken, Jan Ivar; Peters, Glen P.; Canadell, Josep G.; Jackson, Robert B.; Boden, Thomas A.; Tans, Pieter P.; Andrews, Oliver D.; Arora, Vivek K.; Bakker, Dorothee C. E.; Barbero, Leticia; Becker, Meike; Betts, Richard A.; Bopp, Laurent; Chevallier, Frederic; Chini, Louise P.; Ciais, Philippe; Cosca, Catherine E.; Cross, Jessica; Currie, Kim; Gasser, Thomas; Harris, Ian; Hauck, Judith; Haverd, Vanessa; Houghton, Richard A.; Hunt, Christopher W.; Hurtt, George; Ilyina, Tatiana; Jain, Atul K.; Kato, Etsushi; Kautz, Markus; Keeling, Ralph F.; Goldewijk, Kees Klein; Koertzinger, Arne; Landschuetzer, Peter; Lefevre, Nathalie; Lenton, Andrew; Lienert, Sebastian; Lima, Ivan; Lombardozzi, Danica; Metzl, Nicolas; Millero, Frank; Monteiro, Pedro M. S.; Munro, David R.; Nabel, Julia E. M. S.; Nakaoka, Shin-ichiro; Nojiri, Yukihiro; Padin, X. Antonio; Peregon, Anna; Pfeil, Benjamin; Pierrot, Denis; Poulter, Benjamin; Rehder, Gregor; Reimer, Janet; Roedenbeck, Christian; Schwinger, Jorg; Seferian, Roland; Skjelvan, Ingunn; Stocker, Benjamin D.; Tian, Hanqin; Tilbrook, Bronte; Tubiello, Francesco N.; van der Laan-Luijkx, Ingrid T.; van der Werf, Guido R.; van Heuven, Steven; Viovy, Nicolas; Vuichard, Nicolas; Walker, Anthony P.; Watson, Andrew J.; Wiltshire, Andrew J.; Zaehle, Soenke; Zhu, Dan

2018-01-01

Accurate assessment of anthropogenic carbon dioxide (CO2) emissions and their redistribution among the atmosphere, ocean, and terrestrial biosphere - the "global carbon budget" - is important to better understand the global carbon cycle, support the development of climate policies, and project

Global Carbon Budget 2016

NARCIS (Netherlands)

Le Quéré, Corinne; Andrew, Robbie M.; Canadell, Josep G.; Sitch, Stephen; Ivar Korsbakken, Jan; Peters, Glen P.; Manning, Andrew C.; Boden, Thomas A.; Tans, Pieter P.; Houghton, Richard A.; Keeling, Ralph F.; Alin, Simone; Andrews, Oliver D.; Anthoni, Peter; Barbero, Leticia; Bopp, Laurent; Chevallier, Frédéric; Chini, Louise P.; Ciais, Philippe; Currie, Kim; Delire, Christine; Doney, Scott C.; Friedlingstein, Pierre; Gkritzalis, Thanos; Harris, Ian A; Hauck, Judith; Haverd, Vanessa; Hoppema, Mario; Klein Goldewijk, Kees; Jain, Atul K.; Kato, Etsushi; Körtzinger, Arne; Landschützer, Peter; Lefèvre, Nathalie; Lenton, Andrew; Lienert, Sebastian; Lombardozzi, Danica; Melton, Joe R.; Metzl, Nicolas; Millero, Frank; Monteiro, Pedro M S; Munro, David R.; Nabel, Julia E M S; Nakaoka, Shin Ichiro; O'Brien, Kevin; Olsen, Are; Omar, Abdirahman M.; Ono, Tsuneo; Pierrot, Denis; Poulter, Benjamin; Rödenbeck, Christian; Salisbury, Joe; Schuster, Ute; Schwinger, Jörg; Séférian, Roland; Skjelvan, Ingunn; Stocker, Benjamin D.; Sutton, Adrienne J.; Takahashi, Taro; Tian, Hanqin; Tilbrook, Bronte; Van Der Laan-Luijkx, Ingrid T.; Van Der Werf, Guido R.; Viovy, Nicolas; Walker, Anthony P.; Wiltshire, Andrew J.; Zaehle, Sönke

2016-01-01

Accurate assessment of anthropogenic carbon dioxide (CO2) emissions and their redistribution among the atmosphere, ocean, and terrestrial biosphere-the "global carbon budget"-is important to better understand the global carbon cycle, support the development of climate policies, and project future

Global carbon budget 2013

International Nuclear Information System (INIS)

Le Quere, C.; Moriarty, R.; Jones, S.D.; Boden, T.A.; Peters, G.P.; Andrew, R.M.; Andres, R.J.; Ciais, P.; Bopp, L.; Maignan, F.; Viovy, N.

2014-01-01

Accurate assessment of anthropogenic carbon dioxide (CO 2 ) 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. CO 2 emissions from fossil-fuel combustion and cement production (EFF) are based on energy statistics, 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 CO 2 concentration is measured directly and its rate of growth (GATM) is computed from the annual changes in concentration. The mean ocean CO 2 sink (SOCEAN) is based on observations from the 1990's, while the annual anomalies and trends are estimated with ocean models. The variability in SOCEAN is evaluated for the first time in this budget with data products based on surveys of ocean CO 2 measurements. The global residual terrestrial CO 2 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, CO 2 and land cover change (some including nitrogen-carbon interactions). All uncertainties are reported as ±1, reflecting the current capacity to characterise the annual estimates of each component of the global carbon budget. For the last decade available (2003-2012), EFF was 8.6±0.4 GtC yr -1 , ELUC 0.9±0.5 GtC yr -1 , GATM 4.3±0

Budgeting in an Academic Library: A Lively Lunch Discussion

OpenAIRE

Wikoff, Karin

2017-01-01

Are you always seeking to improve budgeting in your academic library? Are you fascinated by the challenge of predicting costs for subscriptions? I went on an "Academic Library Budgeting Roadshow," and had discussions with peers at seven other institutions. In this session, I will present a summary of my findings, then pose the same questions to the group. We'll discuss everything from the budget process and timeline, to allocating funds, to predicting subscription costs, to what you do if you...

Budget Scoring of Alternative Financing Methods for Defense Requirements

National Research Council Canada - National Science Library

Leos, Leonard; Rouleau, Paul; Wadsworth, Mark

2007-01-01

...), the Office of Management and Budget (OMB) and the congressional Budget Committees. The current scoring policy that has been applied to many initiatives essentially negates the financial advantage for using alternative forms of financing...

The Importance of Financial Management Principles in the State Budget Execution

Directory of Open Access Journals (Sweden)

Yuriy Holynskyy

2017-12-01

Full Text Available In the structure of the financial system of each state, one of the most important places is given to the budget, which characterizes the degree of development of budget relations that arise between government bodies and economic entities in the process of distributing gross domestic product. The budget as an instrument of macroeconomic regulation has an impact on the development of social sectors, the functioning and modernization of national defense and law enforcement activities, the development of national economic sectors and the welfare of the society. At the same time, the implementation of budgeted activities of supporting the sectors of the national economy and other activities depends not only on their consideration in drawing up the budget, but also on the quality of its execution. In this paper author determine the possibilities of using the financial management principles in public sector during all stages of state budget execution.

Place of Budget Management in the General System of Trade Enterprise Management

Directory of Open Access Journals (Sweden)

Kravchenko Olena S.

2014-01-01

Full Text Available The article grounds urgency of identification of the place of budget management in the general system of trade enterprise management. It analyses points of view of economists with respect to definitions of the “budgeting” and “budget management” terms. It considers main functions of budget management. It identifies the place of budget management in the general system of enterprise management. Pursuant to definition of the budget management as a managerial technology, which should meet a number of requirements, which would be determined by specific features of enterprise practical activity, the article identifies its main principles. It groups principles of budget management in accordance with the functions it performs.

The Budget Scoring Alternatives Financing Methods for Defense Requirements

National Research Council Canada - National Science Library

Leos, Leonard; Rouleau, Paul; Wadsworth, Mark

2007-01-01

...), the Office of Management and Budget (0MB), and the congressional Budget Committees. The current scoring policy that has been applied to many initiatives essentially negates the financial advantage for using alternative forms of financing...

Cutaneous water loss and covalently bound lipids of the stratum corneum in nestling house sparrows (Passer domesticus L.) from desert and mesic habitats.

Science.gov (United States)

Clement, Michelle E; Muñoz-Garcia, Agustí; Williams, Joseph B

2012-04-01

Lipids of the stratum corneum (SC), the outer layer of the epidermis of birds and mammals, provide a barrier to water vapor diffusion through the skin. The SC of birds consists of flat dead cells, called corneocytes, and two lipid compartments: an intercellular matrix and a monolayer of covalently bound lipids (CBLs) attached to the outer surface of the corneocytes. We previously found two classes of sphingolipids, ceramides and cerebrosides, covalently bound to corneocytes in the SC of house sparrows (Passer domesticus L.); these lipids were associated with cutaneous water loss (CWL). In this study, we collected adult and nestling house sparrows from Ohio and nestlings from Saudi Arabia, acclimated them to either high or low humidity, and measured their rates of CWL. We also measured CWL for natural populations of nestlings from Ohio and Saudi Arabia, beginning when chicks were 2 days old until they fledged. We then evaluated the composition of the CBLs of the SC of sparrows using thin layer chromatography. We found that adult house sparrows had a greater diversity of CBLs in their SC than previously described. During ontogeny, nestling sparrows increased the amount of CBLs and developed their CBLs differently, depending on their habitat. Acclimating nestlings to different humidity regimes did not alter the ontogeny of the CBLs, suggesting that these lipids represent a fundamental component of SC organization that does not respond to short-term environmental change.

AGF program budget 1991

International Nuclear Information System (INIS)

1991-01-01

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.) [de

40 CFR 93.118 - Criteria and procedures: Motor vehicle emissions budget.

Science.gov (United States)

2010-07-01

... emissions budget. 93.118 Section 93.118 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED... and procedures: Motor vehicle emissions budget. (a) The transportation plan, TIP, and project not from a conforming transportation plan and TIP must be consistent with the motor vehicle emissions budget...

The Role of Task Uncertainty on Relationship Between Knowledge Management and Quality of Budget

OpenAIRE

Ishak, Muhammad; Syah, Dedy Husrizal

2016-01-01

The report of BPK-RI's Auditor results, can be concluded that any potential losses are more due to a weakness of apparatus' skills and knowledge to manage the public financial, including the Government of Medan City. In addition, the lack of apparatus knowledge to realize a quality budget where the budget is marked by some of the characteristics of quality budget, namely the participation of the budget, the budget goal clarity, the adequacy of the budget, and feedback budget, which simultaneo...

A note on India's water budget and evapotranspiration

Indian Academy of Sciences (India)

Some recent analyses of India 's water budget are based on information attributed to the Ministry of Water Resources.An examination of the budget components indicates that they imply an evapotranspiration estimate that is significantly lower than what one may expect based on information from other sources.If such is the ...

Methods for Determining the Advertising Budget and its Distribution in Different Media

OpenAIRE

Serban Comanescu Adrian

2014-01-01

The process of determining and establishing the necessary advertising budget is approached based on the situations that precede it. There will be virtually no easy task for marketers, with the risk overvaluation or undervaluation of the budget. To avoid broader range of situations, the company uses specific tools and methods for determining the advertising budget. An advertising budget is established for each product.

EU BUDGET – THE POLICY OF SHARING THE CAKE

Directory of Open Access Journals (Sweden)

Hella GERTH

2006-06-01

Full Text Available This paper discusses the EU budget aiming at casting light on the relationship between political and economic matters and on the importance that they function as a mechanism. Somehow the budget could be compared to a barometer showing the political pressure and the level of integration inside the European Union. Discussing the structure of the budget, where the EU money come from and how are the funds distributed afterwards, and also referring to important moments in the historical development of the European Union’s budget, the paper emphasizes the same idea of financial matters strong related to the political choices. It argues also, by describing the complexity of the budgetary procedure and the importance of financial control, that the budget is an important interplay between actors, is an important balance of power trying to reach equilibrium and efficiency. The paper also reviews the main issues of the present budgetary debates, the positions taken by European actors, counting their losses and gains, and to which extent their choices are more a national concern or following the European interest, aiming at presenting the actual state of the European Union taking into account both the economic and the political integration. The budget being one of the key elements forming the structure of the big edifice, the European Union, it is of great importance when discussing budgetary matters to have in mind the present context as a whole, determined by issues like the failure of the summit for setting a new budgetary framework, or the rejection of the European Constitution by the citizens of two of its founding members. Though, it is important when discussing the budget, economical matters to put them in a political context and also to see them in the present context.

A carbon budget for overfishing off Peru

Energy Technology Data Exchange (ETDEWEB)

Walsh, J.J.

1981-03-26

The anchovy harvest off the coast of Peru has decreased from a maximum of about 12 million tons in 1970 to about 1 million tons/year between 1977 and 1979. This rise and collapse of the Peruvian anchovy fishery between the 1950s and the 1970s was accompanied by marked changes in the fluxes of a carbon budget for the upwelling ecosystem. These carbon budget changes are discussed in relation to anchovy production. (JMT)

Budgeting, funding, and managing clinical research projects.

Science.gov (United States)

Hatfield, Elizabeth; Dicks, Elizabeth; Parfrey, Patrick

2009-01-01

Large, integrated multidisciplinary teams have become recognized as an efficient means by which to drive innovation and discovery in clinical research. This chapter describes how to budget and fund these large studies and effectively manage the large, often dispersed teams involved. Sources of funding are identified; budget development, justification, reporting, financial governance, and accountability are described; in addition to the creation and management of the multidisciplinary team that will implement the research plan.

California Bus Aid Still in Budget Cross Hairs

Science.gov (United States)

Fleming, Nora

2012-01-01

California legislators swiftly passed a budget bill last week aimed at sheltering school busing dollars from a midyear budget cut many districts and advocates said particularly hurt rural school systems, along with urban districts with desegregation plans. While the measure, which Gov. Jerry Brown was expected to sign into law, would restore $248…

Implementing Responsibility Centre Budgeting

Science.gov (United States)

Vonasek, Joseph

2011-01-01

Recently, institutes of higher education (universities) have shown a renewed interest in organisational structures and operating methodologies that generate productivity and innovation; responsibility centre budgeting (RCB) is one such process. This paper describes the underlying principles constituting RCB, its origin and structural elements, and…

Zero-Based Budgeting Redux.

Science.gov (United States)

Geiger, Philip E.

1993-01-01

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)

Three-Dimensional Visualisation as an Innovation Approach to Forecasting the City Budget Income

Directory of Open Access Journals (Sweden)

Markuts Yuliya I.

2013-11-01

Full Text Available Forecasting city budget income is a very important instrument of the budget management through which it is possible to assume the future financial influence of the current budget policy and economic tendencies for achievement of long-term plans and identify alternative ways of solution of existing problems. The goal of the article is development of a model for complex system analysis, economic assessment of execution and forecasting income of the budget of the city of Donetsk with the aim to make high quality, timely and efficient managerial decisions with respect to the budget on the basis of an innovation approach, which is a combination of methods of interpolation, imitation and three-dimensional visualisation. The result of the study is diagnostics of narrow places in execution of the city budget for the studied period of 2008 – 2012, detection of interconnected budget income items, identification of existing tendencies of execution of the budget income and forecasting the income part of the city budget for the period of 2013 – 2017.

The manager and equipment decisions: the capital budget.

Science.gov (United States)

McConnell, Charles R

2011-01-01

As part of his or her role in preparing a departmental budget, a manager must often become involved in budgeting for capital expenditures, those purchases that are of a type and sufficient dollar value to be capitalized and depreciated. Depending on the value of a proposed purchase, the department manager may have only a partial voice in the process; some significant purchases will require administrative approval, whereas some major acquisitions will require approval by the board of directors. Planning for possible capital purchases should begin well before the start of the annual budget exercise. Listing a capital item in the department's budget request does not imply approval; often, there are many more "needs" than there are capital funds available. Therefore, there must be a consistent process for identifying the proposed purchases that will be funded, such process necessarily including detailed specification of the need for a particular capital purchase, identification of all reasonable alternatives, consideration of any constraints, detailed financial comparison of alternatives, assessment of intangible factors, and a recommended choice.

Budgeting as a strategic tool for development in the arts | Enamhe ...

African Journals Online (AJOL)

This paper examines budgeting as a strategic tool for development in the Arts. Budgeting as a fundamental requirement to good management is being overlooked in Arts organizations. The study stresses the relevance of budgeting to arts organisations that ought to achieve their goals and objectives. It evidences the ...

Capital budgeting practices used by selected listed South African firms

Directory of Open Access Journals (Sweden)

John Hall

2011-05-01

Full Text Available This article investigates the application of capital budgeting techniques and the incorporation of risk into the capital budgeting process among a sample of South African industrial firms listed on the JSE Securities Exchange for at least ten years. Previous international and local research on this topic indicated a preference for the internal rate of return (IRR as a capital budgeting method over the net present value (NPV, and that risk incorporation was relatively rarely incorporated into the capital budgeting process. The results of this study indicate that the NPV is just as popular as, and sometimes more so than, the IRR. Furthermore, compared to previous studies, risk is incorporated into evaluating capital budgeting projects more often. Sensitivity analysis is the most popular method, but adjustments to the cash flows and discount rate are becoming more popular. During the last decade the use of non-financial criteria to accept or reject a project has also increased in South Africa.

Budgetary Function Of Parliament In Implementing The Regional Budget Revenue And Expenditure

Directory of Open Access Journals (Sweden)

Idhamsyah

2015-08-01

Full Text Available The purpose of this research is to find and analyze the nature of budgetary functions by the House of Representatives. For find and analyze the implementation of budgetary functions by the Regional Representatives Council. The ideal model of future budgetary functions to achieve the objectives of the research methods of research conducted qualitatively analyze qualitative data were processed and analyzed with empirical normative approach regarding the existing problems of this writing. The results showed Regarding the implementation of the rights of the Budget as well as the limitation of the right budget is essentially located at the focus of the regional council to judge the legitimacy or expediency reasons of public towards the Regional Budget than technical assessment. Thus the Regional Representatives Council focusing on local budgetary strategy appropriate to peoples needs not on the technical budget figures. Implementation of budgetary function by the regional council where the implementation of the budget function must begin with the elaboration of various policies set out in the form of law in the form of work programs of government and development. As a suggestion from the author should importance of Central Sulawesi province put through coordination with regions that have implemented e-budgeting for the management of the Regional Budget of Central Sulawesi using e-budgeting system in order to manage the manufacturing budget.

Evaluating the stress response as a bioindicator of sub-lethal effects of crude oil exposure in wild house sparrows (Passer domesticus.

Directory of Open Access Journals (Sweden)

Christine R Lattin

Full Text Available Petroleum can disrupt endocrine function in humans and wildlife, and interacts in particularly complex ways with the hypothalamus-pituitary-adrenal (HPA axis, responsible for the release of the stress hormones corticosterone and cortisol (hereafter CORT. Ingested petroleum can act in an additive fashion with other stressors to cause increased mortality, but it is not clear exactly why--does petroleum disrupt feedback mechanisms, stress hormone production, or both? This laboratory study aimed to quantify the effects of ingested Gulf of Mexico crude oil on the physiological stress response of house sparrows (Passer domesticus. We examined baseline and stress-induced CORT, negative feedback, and adrenal sensitivity in house sparrows given a 1% oil or control diet (n = 12 in each group. We found that four weeks on a 1% oil diet did not alter baseline CORT titers or efficacy of negative feedback, but significantly reduced sparrows' ability to secrete CORT in response to a standardized stressor and adrenocorticotropin hormone injection, suggesting that oil damages the steroid-synthesizing cells of the adrenal. In another group of animals on the same 1% oil (n = 9 or control diets (n = 8, we examined concentrations of eight different blood chemistry parameters, and CORT in feathers grown before and during the feeding experiments as other potential biomarkers of oil exposure. None of the blood chemistry parameters differed between birds on the oil and control diets after two or four weeks of feeding, nor did feather CORT differ between the two groups. Overall, this study suggests that the response of CORT to stressors, but not baseline HPA function, may be a particularly sensitive bioindicator of sub-lethal chronic effects of crude oil exposure.

Evaluating the stress response as a bioindicator of sub-lethal effects of crude oil exposure in wild house sparrows (Passer domesticus).

Science.gov (United States)

Lattin, Christine R; Ngai, Heather M; Romero, L Michael

2014-01-01

Petroleum can disrupt endocrine function in humans and wildlife, and interacts in particularly complex ways with the hypothalamus-pituitary-adrenal (HPA) axis, responsible for the release of the stress hormones corticosterone and cortisol (hereafter CORT). Ingested petroleum can act in an additive fashion with other stressors to cause increased mortality, but it is not clear exactly why--does petroleum disrupt feedback mechanisms, stress hormone production, or both? This laboratory study aimed to quantify the effects of ingested Gulf of Mexico crude oil on the physiological stress response of house sparrows (Passer domesticus). We examined baseline and stress-induced CORT, negative feedback, and adrenal sensitivity in house sparrows given a 1% oil or control diet (n = 12 in each group). We found that four weeks on a 1% oil diet did not alter baseline CORT titers or efficacy of negative feedback, but significantly reduced sparrows' ability to secrete CORT in response to a standardized stressor and adrenocorticotropin hormone injection, suggesting that oil damages the steroid-synthesizing cells of the adrenal. In another group of animals on the same 1% oil (n = 9) or control diets (n = 8), we examined concentrations of eight different blood chemistry parameters, and CORT in feathers grown before and during the feeding experiments as other potential biomarkers of oil exposure. None of the blood chemistry parameters differed between birds on the oil and control diets after two or four weeks of feeding, nor did feather CORT differ between the two groups. Overall, this study suggests that the response of CORT to stressors, but not baseline HPA function, may be a particularly sensitive bioindicator of sub-lethal chronic effects of crude oil exposure.

The evolving energy budget of accretionary wedges

Science.gov (United States)

McBeck, Jessica; Cooke, Michele; Maillot, Bertrand; Souloumiac, Pauline

2017-04-01

The energy budget of evolving accretionary systems reveals how deformational processes partition energy as faults slip, topography uplifts, and layer-parallel shortening produces distributed off-fault deformation. The energy budget provides a quantitative framework for evaluating the energetic contribution or consumption of diverse deformation mechanisms. We investigate energy partitioning in evolving accretionary prisms by synthesizing data from physical sand accretion experiments and numerical accretion simulations. We incorporate incremental strain fields and cumulative force measurements from two suites of experiments to design numerical simulations that represent accretionary wedges with stronger and weaker detachment faults. One suite of the physical experiments includes a basal glass bead layer and the other does not. Two physical experiments within each suite implement different boundary conditions (stable base versus moving base configuration). Synthesizing observations from the differing base configurations reduces the influence of sidewall friction because the force vector produced by sidewall friction points in opposite directions depending on whether the base is fixed or moving. With the numerical simulations, we calculate the energy budget at two stages of accretion: at the maximum force preceding the development of the first thrust pair, and at the minimum force following the development of the pair. To identify the appropriate combination of material and fault properties to apply in the simulations, we systematically vary the Young's modulus and the fault static and dynamic friction coefficients in numerical accretion simulations, and identify the set of parameters that minimizes the misfit between the normal force measured on the physical backwall and the numerically simulated force. Following this derivation of the appropriate material and fault properties, we calculate the components of the work budget in the numerical simulations and in the

Building Technologies Program Budget Request: Fiscal Year 2012

Energy Technology Data Exchange (ETDEWEB)

none,

2011-02-01

Details about BTP's budget request for FY2012. BTP’s FY 2012 activities reflect a significant shift by EERE in budget development of incorporating analytically based integrated planning, review, and performance assessment of its programs. BTP’s FY 2012 portfolio will achieve rapid gains in the efficient use of buildings energy through a balanced set of strategies.

Predicting Nigeria budget allocation using regression analysis: A ...

African Journals Online (AJOL)

Budget is used by the Government as a guiding tool for planning and management of its resources to aid in effective decision-making. Data mining is one of the most vital areas of research with the objective of finding meaningful information from large datasets. The delay in the preparation of budget of the Federation by the ...

40 CFR 60.4120 - General Hg budget trading program permit requirements.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 6 2010-07-01 2010-07-01 false General Hg budget trading program... and Compliance Times for Coal-Fired Electric Steam Generating Units Permits § 60.4120 General Hg budget trading program permit requirements. (a) For each Hg Budget source required to have a title V...

42 CFR 417.572 - Budget and enrollment forecast and interim reports.

Science.gov (United States)

2010-10-01

... 42 Public Health 3 2010-10-01 2010-10-01 false Budget and enrollment forecast and interim reports... PLANS, AND HEALTH CARE PREPAYMENT PLANS Medicare Payment: Cost Basis § 417.572 Budget and enrollment forecast and interim reports. (a) Annual submittal. The HMO or CMP must submit an annual operating budget...

Soft Budget Constraints in Professional Football

DEFF Research Database (Denmark)

Storm, Rasmus K.; Nielsen, Klaus

2012-01-01

European professional football clubs go out of business even though they operate chronically on the edge of financial collapse? The paper argues that the paradox can be explained by the fact that professional football clubs operate within soft budget constraints in a way which is similar to the role...... of large companies in socialist economies – a phenomenon which was first identified by the Hungarian Economist János Kornai. More generally, it is argued that our understanding of the peculiar economics of professional team sports can be enhanced significantly by applying the soft budget constrain concept...

Net Operating Working Capital, Capital Budgeting, and Cash Budgets: A Teaching Example

Science.gov (United States)

Tuner, James A.

2016-01-01

Many introductory finance texts present information on the capital budgeting process, including estimation of project cash flows. Typically, estimation of project cash flows begins with a calculation of net income. Getting from net income to cash flows requires accounting for non-cash items such as depreciation. Also important is the effect of…

Sabotage in Capital Budgeting

DEFF Research Database (Denmark)

Brunner, Markus; Ostermaier, Andreas

2018-01-01

for honesty inhibits sabotage. Moreover, honesty suppresses negative reciprocity and thus reduces sabotage not only directly but also indirectly. Our findings warn firms to consider the sabotage of investments as a hidden cost of control in budgeting. They show that honesty has a spill-over effect...

Global volcanic emissions: budgets, plume chemistry and impacts

Science.gov (United States)

Mather, T. A.

2012-12-01

Over the past few decades our understanding of global volcanic degassing budgets, plume chemistry and the impacts of volcanic emissions on our atmosphere and environment has been revolutionized. Global volcanic emissions budgets are needed if we are to make effective use of regional and global atmospheric models in order to understand the consequences of volcanic degassing on global environmental evolution. Traditionally volcanic SO2 budgets have been the best constrained but recent efforts have seen improvements in the quantification of the budgets of other environmentally important chemical species such as CO2, the halogens (including Br and I) and trace metals (including measurements relevant to trace metal atmospheric lifetimes and bioavailability). Recent measurements of reactive trace gas species in volcanic plumes have offered intriguing hints at the chemistry occurring in the hot environment at volcanic vents and during electrical discharges in ash-rich volcanic plumes. These reactive trace species have important consequences for gas plume chemistry and impacts, for example, in terms of the global fixed nitrogen budget, volcanically induced ozone destruction and particle fluxes to the atmosphere. Volcanically initiated atmospheric chemistry was likely to have been particularly important before biological (and latterly anthropogenic) processes started to dominate many geochemical cycles, with important consequences in terms of the evolution of the nitrogen cycle and the role of particles in modulating the Earth's climate. There are still many challenges and open questions to be addressed in this fascinating area of science.

Nuclear-related budget for fiscal 1982 increased by 7.1 %

International Nuclear Information System (INIS)

1982-01-01

In the budget draft for fiscal 1982, highest priority is given to the cost of energy countermeasures, and 563,200 million yen is earmarked, which is 13.2 % increase as compared with the budget for 1981. Emphasis is placed on the stable supply of oil and the development of the alternative sources of energy. The main pillar of the measures for alternative energy sources is nuclear power development. 290,448 million yen is allocated to the nuclearrelated budget, which is 7.1 % increase as compared with that for 1981. Besides, in order to develop overseas uranium resources and to promote nuclear fuel cycle industries and the domestic production of nuclear power equipments, the fiscal loans and investments of 159,000 million yen are available. The budget draft for the nuclear power development in the Science and Technology Agency is 243,038 million yen, which amounts to 83.7 % of the nuclear-related budget mentioned above. The budget for the STA is roughly classified into the expansion and reinforcement of nuclear safety measures, the establishment of nuclear fuel cycle, the development of advenced power reactors, the R and D on nuclear fusion and HTGRs, the R and D on nuclear ships, the smooth siting of nuclear facilities, etc. (Kako, I.)

The Budgeting as an Instrument of the Financial Planning System of Industrial Enterprises

Directory of Open Access Journals (Sweden)

Fedorenko Iryna A.

2018-02-01

Full Text Available The article is concerned with generalization of conceptual aspects of budgeting at industrial enterprise. The existing approaches of researchers to the essence of the concept of «budgeting» have been systematized. The subject, object, purpose, tasks, principles, and functions of the budgeting process have been defined. As a result of the research, the budgeting system and the stages of budgetary planning at the industrial enterprise have been structured in detail. The role and possibilities of budgeting for effective management of financial and economic activity of industrial enterprises have been clarified. Also the negative features of budgeting are described, which can affect the efficiency of its implementation in the practice of industrial enterprises. Directions for improvement of budgeting system at industrial enterprises have been defined.

The reason why the budget for the Yucca mountain project is cut

International Nuclear Information System (INIS)

Wang Ju

2010-01-01

This paper introduces the event that the 2009 and 2010 budgets for the Yucca Mountain Spent Fuel Disposal Project is cut. The political, ethnical, technical, economical and resource recycling reasons for the budget cutting are analyzed. It is proposed that the strong objection of Senator Harry Reid and the political consideration are the main reasons for budget cutting. Many objections on the budget cutting are also introduced. (authors)

Cycle-Based Budgeting and Continuous Improvement at Jefferson County Public Schools: Year 1 Report

Science.gov (United States)

Yan, Bo

2016-01-01

This report documents the first-year of implementing Cycle-based Budgeting at Jefferson County Public Schools (Louisville, KY). To address the limitations of incremental budgeting and zero-based budgeting, a Cycle-based Budgeting model was developed and implemented in JCPS. Specifically, each new program needs to submit an on-line budget request…

40 CFR 96.83 - Applying for NOX Budget opt-in permit.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 20 2010-07-01 2010-07-01 false Applying for NOX Budget opt-in permit... PROGRAMS (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS Individual Unit Opt-ins § 96.83 Applying for NOX Budget opt-in permit. (a) Applying for...

The Fundamentals of Formation of the State Budget and Tax Policy

Directory of Open Access Journals (Sweden)

Pasichniy Mykola D.

2017-03-01

Full Text Available The article is aimed at substantiation and development of the theoretical and methodological definitions as to formation of the State budget and tax policy in the current conditions of economic transformations. The issues of developing the directions and measures of fiscal policy in line with the priorities of social and economic development of the country and its administrative-territorial units have been explored. Attention has been focused on the importance of assessing the impacting of the economic growth by not the tax burden only, but the tax structure as well, in the context of the major classifications. The article substantiates the importance of enhancing the efficiency of use of budgetary funds, separation of social and economic efficiency of the budget expenditures. Of particular interest are the issues relating to strengthening of the institutional foundations of the budget and tax policy, implementation of measures for introduction of the medium-term budget planning. Priorities of the budget policy in the sphere of the inter-budgetary relations and regulation of the budget deficit have been allocated.

Kinetic energy budget details

Indian Academy of Sciences (India)

Abstract. This paper presents the detailed turbulent kinetic energy budget and higher order statistics of flow behind a surface-mounted rib with and without superimposed acoustic excitation. Pattern recognition technique is used to determine the large-scale structure magnitude. It is observed that most of the turbulence ...

Reforming the EU Budget

DEFF Research Database (Denmark)

Citi, Manuele

The marginal involvement of the EU in redistributive policies and its limited fiscal resources have led to a lack of attention to the EU budget and its determinants. In this paper I analyse an original dataset containing yearly data on the main macrocategories of expenditure and how they have...

Defense Dollars and Sense: A Common Cause Guide to the Defense Budget Process.

Science.gov (United States)

Rovner, Mark

Designed to increase public awareness of military spending, this 5-part guide examines the process and problems of preparing the national defense budget. The publication begins with a brief overview of the 1984 defense budget. Major military programs, trends in budgeting, and key concerns in budget formulation are explored. Graphs and charts…

Budget performance reporting and construction work packaging

International Nuclear Information System (INIS)

Strong, M.G.; Weyers, L.L.

1976-01-01

A changing financial, technological, and regulatory environment has increased the complexity, costliness, and risk involved in constructing new generating facilities. A primary challenge facing utility executives is to hold down costs on these construction projects. New construction management techniques are required to accomplish this. Commonwealth Edison has responded by implementing a new Budget Performance Reporting System and a Construction Work Packaging System. The new systems are being used successfully on four major construction projects with budgets totaling over $4 billion

Perspectives used for gaining approval of budgets.

Science.gov (United States)

Franks-Joiner, G L

1990-01-01

Nurse executives think about problems using a certain perspective which may influence decisions on budgetary matters. The nurse executives' perspective used in decision-making may influence which budget proposals are developed and approved. A study was performed to determine the perspective used by nurse executives in decision-making on supplementary budget item proposals and whether perspective use influenced approval. Findings showed that use of the system view or dual-domain perspective in a proposal may enhance nurse executives' changes of gaining approval.

Les vehicules spatiaux a source d'energie solaire Le Projet Phaetan

Directory of Open Access Journals (Sweden)

M. VERNET-LOZET

1964-06-01

Full Text Available II est permis, a priori au moins, d'envisager un assez
grand nombre de mdtliodes pour transformer l'6nergie solaire en energie
utilisable pour la propulsion d'un vehicule spatial. Toutefois dans la mesure
ou 1'on s'impose un certain nombre de conditions, entre autres celle de
produire une poussee qui ne soit pas parfaitement negligeable devant le
poids du vehicule, on constate que dans l'etat actuel de nos connaissances
et de nos possibilitcs technologiques, il n'est guere raisonnable de penser
utiliser une autre methode que celle, bien classique et sans doute demodee
aux yeux de certains qui eonsiste a passer par l'intermediaire d'une machine
thermique.
II apparait clairement d'ailleurs que l'originalite d'un tel mode de
propulsion ne reside pas dans le systeme de propulsion lui-meme qui pourra
etre n'importe quel type de propulseur electrique, le clioix pouvant etre
fait en fonction de la mission que l'on se propose d'effectuer et de la charge
utile que l'on desire transporter, mais au contraire dans la conception de
l'ensemble constitue par le miroir, la machine thermique et le condenseur.
Nous nous proposons sur la base du projet « Phaeton » actuelleinent en
cours d'etude a la Societe d'Etude de la Propulsion par Reaction, d'examiner
un peu plus en detail qu'il ne l'a ete fait jusqu'ici, quels iinperatifs regissent
le dimensionnement d'une telle machine.

Macroeconomic Factors Affecting Budget Deficit in Pakistan: A Time Series Analysis

Directory of Open Access Journals (Sweden)

Ayesha Mushtaq

2013-10-01

Full Text Available The objective of the study is to empirically investigate the relationship between budget deficit and macroeconomic factors i.e., financial development indicator, economic growth, changes in price level and real exchange rate, by using data from1980-2011 for Pakistan. The results reveal that there is a positive and significant relationship between real effective exchange rate and budget deficit on one hand, while economic growth and financial development indicator with reference to budget deficit on the other hand. Changes in price level have a significant and negative relationship with the budget deficit in Pakistan.

Advanced Budget Technology in Education: The Future Is Now.

Science.gov (United States)

Cooper, Bruce S.; Nisonoff, Philip; Speakman, Sheree T.

2001-01-01

The techno-revolution is arriving in school business officials' domain. This article discusses four major effects of technology on budgeting and financial management of schools: enhanced strategic planning and mission building, budget standards without standardized spending, movement from system to student, and integration of multiple reporting…

How to Reform the EU Budget? A Multidisciplinary Approach

NARCIS (Netherlands)

Figueira, F.

The European Commission is currently drafting a proposal for a review of the EU budget, which could lead to its most significant reform to date. This paper proposes a method for restructuring the EU budget, based on a multidisciplinary approach. The insights of public sector economics, fiscal

Participatory health system priority setting: Evidence from a budget experiment.

Science.gov (United States)

Costa-Font, Joan; Forns, Joan Rovira; Sato, Azusa

2015-12-01

Budget experiments can provide additional guidance to health system reform requiring the identification of a subset of programs and services that accrue the highest social value to 'communities'. Such experiments simulate a realistic budget resource allocation assessment among competitive programs, and position citizens as decision makers responsible for making 'collective sacrifices'. This paper explores the use of a participatory budget experiment (with 88 participants clustered in social groups) to model public health care reform, drawing from a set of realistic scenarios for potential health care users. We measure preferences by employing a contingent ranking alongside a budget allocation exercise (termed 'willingness to assign') before and after program cost information is revealed. Evidence suggests that the budget experiment method tested is cognitively feasible and incentive compatible. The main downside is the existence of ex-ante "cost estimation" bias. Additionally, we find that participants appeared to underestimate the net social gain of redistributive programs. Relative social value estimates can serve as a guide to aid priority setting at a health system level. Copyright © 2015 Elsevier Ltd. All rights reserved.

Atmospheric water budget over the South Asian summer monsoon region

Science.gov (United States)

Unnikrishnan, C. K.; Rajeevan, M.

2018-04-01

High resolution hybrid atmospheric water budget over the South Asian monsoon region is examined. The regional characteristics, variability, regional controlling factors and the interrelations of the atmospheric water budget components are investigated. The surface evapotranspiration was created using the High Resolution Land Data Assimilation System (HRLDAS) with the satellite-observed rainfall and vegetation fraction. HRLDAS evapotranspiration shows significant similarity with in situ observations and MODIS satellite-observed evapotranspiration. Result highlights the fundamental importance of evapotranspiration over northwest and southeast India on atmospheric water balance. The investigation shows that the surface net radiation controls the annual evapotranspiration over those regions, where the surface evapotranspiration is lower than 550 mm. The rainfall and evapotranspiration show a linear relation over the low-rainfall regions (forcing (like surface net radiation). The lead and lag correlation of water budget components show that the water budget anomalies are interrelated in the monsoon season even up to 4 months lead. These results show the important regional interrelation of water budget anomalies on south Asian monsoon.

Kaunistatud elamu / Krista Kodres

Index Scriptorium Estoniae

Kodres, Krista, 1957-

2005-01-01

Eestis 16.-18. sajandil. Etikud ja trepid. Burchardi piltetikud (1630.-1640. aastad, Arent Passer?). Fassaadiportaalid (A. Passer, Dionysius Passer, Berent Geistman). Narva ja Pärnu portaalid (Matthias Daus, Otto Koste, Jan van der Capelle).Uued uksed (Elert Thiele töökoda, Abraham Friedrich Pahlmann). "Pildid" fassaadil (A. Passeri töökoda). Passeri voorused ja protestantlik eetika (A. Passeri töökoda, Jakob Damm)). Viilukivid (Hans Damm, Jakob Damm, Winant Nacke, Johann Georg Heroldt). Siseportaalid (Clemens Pale, A. Passer, Christian Ackermann). Thomas von zur Mühleni maja siseportaal (1687). Kaunistatud aken (A. Passeri ja W. Nacke töökojad). Kamin. Paraadne trepp. Bibliograafia lk. 446-448

Planning-Programming-Budgeting Systems.

Science.gov (United States)

Tudor, Dean

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…

First-order error budgeting for LUVOIR mission

Science.gov (United States)

Lightsey, Paul A.; Knight, J. Scott; Feinberg, Lee D.; Bolcar, Matthew R.; Shaklan, Stuart B.

2017-09-01

Future large astronomical telescopes in space will have architectures that will have complex and demanding requirements to meet the science goals. The Large UV/Optical/IR Surveyor (LUVOIR) mission concept being assessed by the NASA/Goddard Space Flight Center is expected to be 9 to 15 meters in diameter, have a segmented primary mirror and be diffraction limited at a wavelength of 500 nanometers. The optical stability is expected to be in the picometer range for minutes to hours. Architecture studies to support the NASA Science and Technology Definition teams (STDTs) are underway to evaluate systems performance improvements to meet the science goals. To help define the technology needs and assess performance, a first order error budget has been developed. Like the JWST error budget, the error budget includes the active, adaptive and passive elements in spatial and temporal domains. JWST performance is scaled using first order approximations where appropriate and includes technical advances in telescope control.

Congress smiles on research budgets

CERN Multimedia

Reichhardt, T

1998-01-01

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).

Budget deficit, money growth and inflation: Empirical evidence from Vietnam

OpenAIRE

Khieu Van, Hoang

2014-01-01

This study empirically examines the nexus among budget deficit, money supply and inflation by using a monthly data set from January 1995 to December 2012 and a SVAR model with five endogenous variables, inflation, money growth, budget deficit growth, real GDP growth and interest rate. Since real GDP and budget deficit are unavailable on the monthly basis, we interpolate those series using Chow and Lin’s (1971) annualized approach from their annual series. Overall, we found that money growth h...

[Guidelines for budget impact analysis of health technologies in Brazil].

Science.gov (United States)

Ferreira-Da-Silva, Andre Luis; Ribeiro, Rodrigo Antonini; Santos, Vânia Cristina Canuto; Elias, Flávia Tavares Silva; d'Oliveira, Alexandre Lemgruber Portugal; Polanczyk, Carisi Anne

2012-07-01

Budget impact analysis (BIA) provides operational financial forecasts to implement new technologies in healthcare systems. There were no previous specific recommendations to conduct such analyses in Brazil. This paper reviews BIA methods for health technologies and proposes BIA guidelines for the public and private Brazilian healthcare system. The following recommendations were made: adopt the budget administrator's perspective; use a timeframe of 1 to 5 years; compare reference and alternative scenarios; consider the technology's rate of incorporation; estimate the target population by either an epidemiological approach or measured demand; consider restrictions on technologies' indication or factors that increase the demand for them; consider direct and averted costs; do not adjust for inflation or discounts; preferably, integrate information on a spreadsheet; calculate the incremental budget impact between scenarios; and summarize information in a budget impact report.

Dependent-Chance Programming Models for Capital Budgeting in Fuzzy Environments

Institute of Scientific and Technical Information of China (English)

LIANG Rui; GAO Jinwu

2008-01-01

Capital budgeting is concerned with maximizing the total net profit subject to budget constraints by selecting an appropriate combination of projects. This paper presents chance maximizing models for capital budgeting with fuzzy input data and multiple conflicting objectives. When the decision maker sets a prospec-tive profit level and wants to maximize the chances of the total profit achieving the prospective profit level, a fuzzy dependent-chance programming model, a fuzzy multi-objective dependent-chance programming model, and a fuzzy goal dependent-chance programming model are used to formulate the fuzzy capital budgeting problem. A fuzzy simulation based genetic algorithm is used to solve these models. Numerical examples are provided to illustrate the effectiveness of the simulation-based genetic algorithm and the po-tential applications of these models.

A Methodological Review of US Budget-Impact Models for New Drugs.

Science.gov (United States)

Mauskopf, Josephine; Earnshaw, Stephanie

2016-11-01

A budget-impact analysis is required by many jurisdictions when adding a new drug to the formulary. However, previous reviews have indicated that adherence to methodological guidelines is variable. In this methodological review, we assess the extent to which US budget-impact analyses for new drugs use recommended practices. We describe recommended practice for seven key elements in the design of a budget-impact analysis. Targeted literature searches for US studies reporting estimates of the budget impact of a new drug were performed and we prepared a summary of how each study addressed the seven key elements. The primary finding from this review is that recommended practice is not followed in many budget-impact analyses. For example, we found that growth in the treated population size and/or changes in disease-related costs expected during the model time horizon for more effective treatments was not included in several analyses for chronic conditions. In addition, all drug-related costs were not captured in the majority of the models. Finally, for most studies, one-way sensitivity and scenario analyses were very limited, and the ranges used in one-way sensitivity analyses were frequently arbitrary percentages rather than being data driven. The conclusions from our review are that changes in population size, disease severity mix, and/or disease-related costs should be properly accounted for to avoid over- or underestimating the budget impact. Since each budget holder might have different perspectives and different values for many of the input parameters, it is also critical for published budget-impact analyses to include extensive sensitivity and scenario analyses based on realistic input values.

The Preparation and Selection of Budget Methods for Promotion in Kosovo

Directory of Open Access Journals (Sweden)

MSc. Halit Karaxha

2017-06-01

Full Text Available Selecting the adequate method for promotion has a huge importance in increasing business’s performance. Selecting the method of the budget depends from a number of factors. The formulation of budget is known as the most critical period which requires special analysis from marketing’s managers. The expenses for promotion are usually high, and every investment made in the field of promotion directly influences in the business situation. Thus, the selection and adequate formulation of budget methods for promotion influences the growth of profit. The allocated amount for promotion depends from a number of factors, such as: the size of the firm, the sector in which it operates, competition etc. After planning the budget, we have to do the budget allocation to select the promotional form which is considered to be successful by the firms in promoting the products and services and that will help the company to connect with its clients. In this paper, I have elaborated the role and importance of the preparation and selection of budget methods for promotion in the theoretical aspect and the practical one as well.

Effects of monetary reserves and rate of gain on human risky choice under budget constraints.

Science.gov (United States)

Pietras, Cynthia J; Searcy, Gabriel D; Huitema, Brad E; Brandt, Andrew E

2008-07-01

The energy-budget rule is an optimal foraging model that predicts that choice should be risk averse when net gains plus reserves meet energy requirements (positive energy-budget conditions) and risk prone when net gains plus reserves fall below requirements (negative energy-budget conditions). Studies have shown that the energy-budget rule provides a good description of risky choice in humans when choice is studied under economic conditions (i.e., earnings budgets) that simulate positive and negative energy budgets. In previous human studies, earnings budgets were manipulated by varying earnings requirements, but in most nonhuman studies, energy budgets have been manipulated by varying reserves and/or mean rates of reinforcement. The present study therefore investigated choice in humans between certain and variable monetary outcomes when earnings budgets were manipulated by varying monetary reserves and mean rates of monetary gain. Consistent with the energy-budget rule, choice tended to be risk averse under positive-budget conditions and risk neutral or risk prone under negative-budget conditions. Sequential choices were also well described by a dynamic optimization model, especially when expected earnings for optimal choices were high. These results replicate and extend the results of prior experiments in showing that humans' choices are generally consistent with the predictions of the energy-budget rule when studied under conditions analogous to those used in nonhuman energy-budget studies, and that choice patterns tend to maximize reinforcement.

US science spared budget axe

Science.gov (United States)

Gwynne, Peter

2017-06-01

Despite initial fears of significant funding cuts, America’s 2017 budget largely maintains support for research. But as Peter Gwynne reports, the relief may only be temporary and funding for science may be slashed next year instead

GEWEX Surface Radiation Budget (SRB)

Data.gov (United States)

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...

Fulfill Your Digital Preservation Goals with a Budget Studio

Directory of Open Access Journals (Sweden)

Yongli Zhou

2016-04-01

Full Text Available In order to fulfill digital preservation goals, many institutions use high-end scanners for in-house scanning of historical print and oversize materials. However, high-end scanners’ prices do not fit in many small institutions’ budget. As digital single-lens reflex (DSLR camera technologies advance and camera prices drop quickly, a budget photography studio can help to achieve institutions’ preservation goals.  This paper compares images delivered by a high-end overhead scanner and a consumer level DSLR camera, discusses pros and cons of using each method, demonstrates how to set up a cost efficient shooting studio, and presents a budget estimate for a studio.

Proposed budget cuts threaten to short-circuit Grid network

CERN Multimedia

Butler, D

2001-01-01

Changes to the budget for the European sixth Framework programme may jeapardize the Grid project. The EU Parliament have asked to cut the budget for infrastructure to 500 million euros from 900 and of this 150 million will probably be allocated to Ge the pan-European research network (1 page).

The budgeting and reporting process of a multinational organisation across regions and trade centres

OpenAIRE

Robusti, Fiorenza

2012-01-01

In the contemporary international business environment, a multinational organisation faces great challenges when it comes to budgeting and reporting. The complexity of budgeting and reporting is even greater when it implies the coordination of budgets and reports of trade centres located in other countries than the country of origin. A multinational organisation often adopts the participative budgeting method. The purpose of participative budgeting is to involve managers at lower manage...

COST BUDGETING WITH THE ROMANIAN BAKERY UNITS

Directory of Open Access Journals (Sweden)

RĂSCOLEAN ILIE

2017-11-01

Full Text Available A primary objective of management accounting is the possibility to estimate the total costs of a product or service works, which determines the development and implementation of specific managerial accounting systems that in addition to quantifying the immediate results aimed at achieving objectives such as customer orientation, labor productivity growth, the improvement of economic entities’ performance, establishing optimal outlets and prices and abandoning production-manufacture products that generate losses. Based on the progress of the investigations undertaken in the literature, the authors article demonstrates the need for achieving cost budgeting in the context of economic entities from the milling and bakeries industry, as mean of management control - by the example of S.C. AVANTI SRL Lupeni. The research in the field has led to the conduct of the study are awaited, being capable of demonstrating the viability of the management accounting organization at economic entities in the milling and bakery industry from Romania, in order to increase their performances. The results obtained by applying the costs budgeting allowed a rigorous cost control, which ultimately leads to an increase in the performance of the economic entity under study, as well as to the economic entities in the field that will apply the costs budgeting. At the end, the authors conclude regarding the importance of extending the framework for successfully implementing cost budgeting in the context of economic entities across the country.

Global Carbon Budget 2017

Science.gov (United States)

Le Quéré, Corinne; Andrew, Robbie M.; Friedlingstein, Pierre; Sitch, Stephen; Pongratz, Julia; Manning, Andrew C.; Korsbakken, Jan Ivar; Peters, Glen P.; Canadell, Josep G.; Jackson, Robert B.; Boden, Thomas A.; Tans, Pieter P.; Andrews, Oliver D.; Arora, Vivek K.; Bakker, Dorothee C. E.; Barbero, Leticia; Becker, Meike; Betts, Richard A.; Bopp, Laurent; Chevallier, Frédéric; Chini, Louise P.; Ciais, Philippe; Cosca, Catherine E.; Cross, Jessica; Currie, Kim; Gasser, Thomas; Harris, Ian; Hauck, Judith; Haverd, Vanessa; Houghton, Richard A.; Hunt, Christopher W.; Hurtt, George; Ilyina, Tatiana; Jain, Atul K.; Kato, Etsushi; Kautz, Markus; Keeling, Ralph F.; Klein Goldewijk, Kees; Körtzinger, Arne; Landschützer, Peter; Lefèvre, Nathalie; Lenton, Andrew; Lienert, Sebastian; Lima, Ivan; Lombardozzi, Danica; Metzl, Nicolas; Millero, Frank; Monteiro, Pedro M. S.; Munro, David R.; Nabel, Julia E. M. S.; Nakaoka, Shin-ichiro; Nojiri, Yukihiro; Padin, X. Antonio; Peregon, Anna; Pfeil, Benjamin; Pierrot, Denis; Poulter, Benjamin; Rehder, Gregor; Reimer, Janet; Rödenbeck, Christian; Schwinger, Jörg; Séférian, Roland; Skjelvan, Ingunn; Stocker, Benjamin D.; Tian, Hanqin; Tilbrook, Bronte; Tubiello, Francesco N.; van der Laan-Luijkx, Ingrid T.; van der Werf, Guido R.; van Heuven, Steven; Viovy, Nicolas; Vuichard, Nicolas; Walker, Anthony P.; Watson, Andrew J.; Wiltshire, Andrew J.; Zaehle, Sönke; Zhu, Dan

2018-03-01

Accurate assessment of anthropogenic carbon dioxide (CO2) emissions and their redistribution among the atmosphere, ocean, and terrestrial biosphere - the global carbon budget - 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 methodology to quantify the five major components of the global carbon budget and their uncertainties. CO2 emissions from fossil fuels and industry (EFF) are based on energy statistics and cement production data, respectively, while emissions from land-use change (ELUC), mainly deforestation, are based on land-cover change data and bookkeeping models. The global atmospheric CO2 concentration is measured directly and its rate of growth (GATM) is computed from the annual changes in concentration. The ocean CO2 sink (SOCEAN) and terrestrial CO2 sink (SLAND) are estimated with global process models constrained by observations. The resulting carbon budget imbalance (BIM), the difference between the estimated total emissions and the estimated changes in the atmosphere, ocean, and terrestrial biosphere, is a measure of imperfect data and understanding of the contemporary carbon cycle. All uncertainties are reported as ±1σ. For the last decade available (2007-2016), EFF was 9.4 ± 0.5 GtC yr-1, ELUC 1.3 ± 0.7 GtC yr-1, GATM 4.7 ± 0.1 GtC yr-1, SOCEAN 2.4 ± 0.5 GtC yr-1, and SLAND 3.0 ± 0.8 GtC yr-1, with a budget imbalance BIM of 0.6 GtC yr-1 indicating overestimated emissions and/or underestimated sinks. For year 2016 alone, the growth in EFF was approximately zero and emissions remained at 9.9 ± 0.5 GtC yr-1. Also for 2016, ELUC was 1.3 ± 0.7 GtC yr-1, GATM was 6.1 ± 0.2 GtC yr-1, SOCEAN was 2.6 ± 0.5 GtC yr-1, and SLAND was 2.7 ± 1.0 GtC yr-1, with a small BIM of -0.3 GtC. GATM continued to be higher in 2016 compared to the past decade (2007-2016), reflecting in part the high fossil emissions and the small SLAND

75 FR 45672 - Collection of Information Under Review by Office of Management and Budget

Science.gov (United States)

2010-08-03

... OFFICE OF MANAGEMENT AND BUDGET Collection of Information Under Review by Office of Management and Budget AGENCY: Office of Management and Budget, Office of Federal Financial Management. ACTION: Notice....), the Office of Management and Budget (OMB) invites the general public and Federal agencies to comment...

A Better Budget Rule

Science.gov (United States)

Dothan, Michael; Thompson, Fred

2009-01-01

Debt limits, interest coverage ratios, one-off balanced budget requirements, pay-as-you-go rules, and tax and expenditure limits are among the most important fiscal rules for constraining intertemporal transfers. There is considerable evidence that the least costly and most effective of such rules are those that focus directly on the rate of…

45 CFR 63.19 - Budget revisions and minor deviations.

Science.gov (United States)

2010-10-01

... 45 Public Welfare 1 2010-10-01 2010-10-01 false Budget revisions and minor deviations. 63.19 Section 63.19 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION GRANT PROGRAMS... Budget revisions and minor deviations. Pursuant to § 74.102(d) of this title, paragraphs (b)(3) and (b)(4...

Ozone and carbon monoxide budgets over the Eastern Mediterranean

NARCIS (Netherlands)

Myriokefalitakis, S.; Daskalakis, N.; Fanourgakis, G.S.; Voulgarakis, A.; Krol, M.C.; Brugh, Aan de J.M.J.; Kanakidou, M.

2016-01-01

The importance of the long-range transport (LRT) on O₃ and CO budgets over the Eastern Mediterranean has been investigated using the state-of-the-art 3-dimensional global chemistry-transport model TM4-ECPL. A 3-D budget analysis has been performed separating the Eastern from the

BASES OF PUBLIC POLICY FORMATION DIRECTED AT ENSURING BUDGET SECURITY

Directory of Open Access Journals (Sweden)

S. Onishchenko

2015-03-01

Full Text Available In the article the priorities and public policies that can improve the safety level of the budget of Ukraine have been grounded. Attention on the problems of imbalance and deficiency trends accumulation of public debt has been focused. The detailed analysis of the budget deficit of the European community to further research the main problems of fiscal security has been carried out. The formation of the concept of budget policy should include long-term and medium-term priorities of the state priorities areas have been concluded. Budget policy on public debt must deal with interrelated issues of debt bondage and effective use of public credit, promote economic growth with respect safe level and structure of public debt have been emphasized by author. Debt policy as part of fiscal policy under certain conditions can be a powerful tool to intensify investment and innovation processes in society, promote economic and social development. The reorientation of fiscal policy to address current problems through debt and use it as the basis of investment and innovation development provides an effective public debt management is designed to reduce state budget expenditures on its servicing and repayment, optimizing the scope and structure of debt according to economic growth. The role of debt policy in modern terms increases is clearly subordinate to and consistent with long-term goals and priorities of fiscal policy. There is an urgent development and implementation of effective mechanisms for investing borrowed resources, increasing the efficiency of public investment, including the improvement of organizational, financial, legal and controls. Strategically budget security guarantees only competitive economy, which can be constructed only by recovery and accelerated development of promising sectors of the national economy in the presence of a balanced budget policy. Now there is a tendency to implement only measures to stabilize the political and socio

The Boundary Between Planning and Incremental Budgeting: Empirical Examination in a Publicly-Owned Corporation

OpenAIRE

S. K. Lioukas; D. J. Chambers

1981-01-01

This paper is a study within the field of public budgeting. It focuses on the capital budget, and it attempts to model and analyze the capital budgeting process using a framework previously developed in the literature of incremental budgeting. Within this framework the paper seeks to determine empirically whether the movement of capital expenditure budgets can be represented as the routine application of incremental adjustments over an existing base of allocations and whether further, forward...

Effects of budget constraints on conservation network design for biodiversity and ecosystem services

NARCIS (Netherlands)

Remme, Roy P.; Schröter, Matthias

2016-01-01

Limited budgets and budget cuts hamper the development of effective biodiversity conservation networks. Optimizing the spatial configuration of conservation networks given such budget constraints remains challenging. Systematic conservation planning addresses this challenge. Systematic

7 CFR 1940.350 - Office of Management and Budget (OMB) control number.

Science.gov (United States)

2010-01-01

... 7 Agriculture 13 2010-01-01 2009-01-01 true Office of Management and Budget (OMB) control number....350 Office of Management and Budget (OMB) control number. The collection of information requirements in this regulation has been approved by the Office of Management and Budget and has been assigned OMB...

Capital Budgeting Evaluation Practices of Building Contractors in Hong Kong

Directory of Open Access Journals (Sweden)

K.C Lam

2012-11-01

Full Text Available This paper reports the results of an investigation into capital budgeting evaluation practicesin the construction industry of Hong Kong. The aim of this study was to identify thepopularity and extent of usage of various techniques for capital budget evaluation, investmentappraisal, risk analysis, and management science. The current study was comparedwith a similar survey conducted in 1994 to establish the changes in the capital budgetingevaluation practices of contracting firms over time. The results indicate that there was ageneral increase in the popularity and extent of usage in certain capital budget evaluationtechniques such as “best/worst estimate” and “formal financial evaluation”. In addition,the evaluation techniques examined were fitted into a discriminant function analysis (DFA,and a model has been developed which allows contracting firms to be classified accordingto their predominant characteristics in capital budget evaluation.

Statistical mechanics of budget-constrained auctions

International Nuclear Information System (INIS)

Altarelli, F; Braunstein, A; Realpe-Gomez, J; Zecchina, R

2009-01-01

Finding the optimal assignment in budget-constrained auctions is a combinatorial optimization problem with many important applications, a notable example being in the sale of advertisement space by search engines (in this context the problem is often referred to as the off-line AdWords problem). On the basis of the cavity method of statistical mechanics, we introduce a message-passing algorithm that is capable of solving efficiently random instances of the problem extracted from a natural distribution, and we derive from its properties the phase diagram of the problem. As the control parameter (average value of the budgets) is varied, we find two phase transitions delimiting a region in which long-range correlations arise

Statistical mechanics of budget-constrained auctions

Science.gov (United States)

Altarelli, F.; Braunstein, A.; Realpe-Gomez, J.; Zecchina, R.

2009-07-01

Finding the optimal assignment in budget-constrained auctions is a combinatorial optimization problem with many important applications, a notable example being in the sale of advertisement space by search engines (in this context the problem is often referred to as the off-line AdWords problem). On the basis of the cavity method of statistical mechanics, we introduce a message-passing algorithm that is capable of solving efficiently random instances of the problem extracted from a natural distribution, and we derive from its properties the phase diagram of the problem. As the control parameter (average value of the budgets) is varied, we find two phase transitions delimiting a region in which long-range correlations arise.

Efficient Committed Budget for Implementing Target Audit Probability for Many Inspectees

OpenAIRE

Yim, Andrew

2009-01-01

Strategic models of auditor-inspectee interaction have neglected implementation details in multiple-inspectee settings. With multiple inspectees, the target audit probability derived from the standard analysis can be implemented with sampling plans differing in the budgets committed to support them. Overly committed audit budgets tie up unneeded resources that could have been allocated for better uses. This paper studies the minimum committed budget required to implement a target audit probab...

3D modeling of satellite spectral images, radiation budget and energy budget of urban landscapes

Science.gov (United States)

Gastellu-Etchegorry, J. P.

2008-12-01

DART EB is a model that is being developed for simulating the 3D (3 dimensional) energy budget of urban and natural scenes, possibly with topography and atmosphere. It simulates all non radiative energy mechanisms (heat conduction, turbulent momentum and heat fluxes, water reservoir evolution, etc.). It uses DART model (Discrete Anisotropic Radiative Transfer) for simulating radiative mechanisms: 3D radiative budget of 3D scenes and their remote sensing images expressed in terms of reflectance or brightness temperature values, for any atmosphere, wavelength, sun/view direction, altitude and spatial resolution. It uses an innovative multispectral approach (ray tracing, exact kernel, discrete ordinate techniques) over the whole optical domain. This paper presents two major and recent improvements of DART for adapting it to urban canopies. (1) Simulation of the geometry and optical characteristics of urban elements (houses, etc.). (2) Modeling of thermal infrared emission by vegetation and urban elements. The new DART version was used in the context of the CAPITOUL project. For that, districts of the Toulouse urban data base (Autocad format) were translated into DART scenes. This allowed us to simulate visible, near infrared and thermal infrared satellite images of Toulouse districts. Moreover, the 3D radiation budget was used by DARTEB for simulating the time evolution of a number of geophysical quantities of various surface elements (roads, walls, roofs). Results were successfully compared with ground measurements of the CAPITOUL project.

Uncertainty in Analyzed Water and Energy Budgets at Continental Scales

Science.gov (United States)

Bosilovich, Michael G.; Robertson, F. R.; Mocko, D.; Chen, J.

2011-01-01

Operational analyses and retrospective-analyses provide all the physical terms of mater and energy budgets, guided by the assimilation of atmospheric observations. However, there is significant reliance on the numerical models, and so, uncertainty in the budget terms is always present. Here, we use a recently developed data set consisting of a mix of 10 analyses (both operational and retrospective) to quantify the uncertainty of analyzed water and energy budget terms for GEWEX continental-scale regions, following the evaluation of Dr. John Roads using individual reanalyses data sets.

Budget estimates, fiscal year 1984/85. Appropriation: salaries and expenses

International Nuclear Information System (INIS)

1983-01-01

This report contains the fiscal year budget justifications to Congress. The budget estimates for salaries and expenses for fiscal year 1984 to 1985 provide for obligations of $466,800,000 to be funded in total by a new appropriation

THE ISSUEOFSTRENGTHENING BUDGET CAPACITY FOR ENSURING THE FINANCIALINDEPENDENCE OFLOCALAUTHORITIES

Directory of Open Access Journals (Sweden)

Dmytriy V. Nekhaychuk

2018-05-01

Full Text Available The paper deals with the issues on strengthening local governments’ budget capacity in the face of modern challenges. It shows the conceptual in-depth study of local budgets foundations, income and practical recommendations focusing on stability and capacity. The author proves that the revenues of local budgets play a crucial role in ensuring the full and effective performance of the functions and local authorities’ tasks. The paper shows the scientific analysis of modern economists’ views on the local authorities’ financial autonomy and the local budgets’ role in the process. The paper also shows the retrospective comparative analysis of methods, used by local and foreign scientists for the formation of local budgets’ revenues. It considers the economic nature of income in local budgets as a source of finance, ensures the efficient operation of local authorities. It has been found out that the organization of the process of forming local budgets’ revenues is influenced by the organizational and legal forms of management, type of ownership and specifics of enterprises. Taxes are the dominant source of local budgets’ incomes, the financial regulator of production, means of ensuring socio-economic development of the separate administrative and territorial units and the state as a whole. The authors also analyze different types of revenues, including tax, in the revenue part of local budgets. The authors propose to expand the list of local taxes and fees due to the introduction of tax with targeted use of received funds. The conceptual basis of financial independence of local self-government lies in in the optimal interests of the population, local government, state and business structures. The increase of own revenues in the share of local budgets becomes a strategic issue of the financial autonomy and the corresponding administrative and territorial units.

Constituency Input into Budget Management.

Science.gov (United States)

Miller, Norman E.

1995-01-01

Presents techniques for ensuring constituency involvement in district- and site-level budget management. Outlines four models for securing constituent input and focuses on strategies to orchestrate the more complex model for staff and community participation. Two figures are included. (LMI)

Technology support for participatory budgeting

DEFF Research Database (Denmark)

Rose, Jeremy; Rios, Jesus; Lippa, Barbara

2010-01-01

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...

Integration of small computers in the low budget facility

International Nuclear Information System (INIS)

Miller, G.E.; Crofoot, T.A.

1988-01-01

Inexpensive computers (PC's) are well within the reach of low budget reactor facilities. It is possible to envisage many uses that will both improve capabilities of existing instrumentation and also assist operators and staff with certain routine tasks. Both of these opportunities are important for survival at facilities with severe budget and staffing limitations. (author)

Budget Pressures Churn Workforce

Science.gov (United States)

Cavanagh, Sean

2011-01-01

When the budget-cutting ended this year in one rural North Texas school district, the people-moving began. Forced to chop its total staff to 55 employees from 64, the Perrin-Whitt Consolidated Independent school system went the route of many districts across the country: It made the majority of its reductions by encouraging early retirements and…

OMB Recommended vs Approved Operating Budget

Data.gov (United States)

Montgomery County of Maryland — This dataset includes the Fiscal Year 2015 County Executive Recommended and County Council Approved operating budgets for Montgomery County, for comparison purposes....

The influence of non-CO2 forcings on cumulative carbon emissions budgets

Science.gov (United States)

Tokarska, Katarzyna B.; Gillett, Nathan P.; Arora, Vivek K.; Lee, Warren G.; Zickfeld, Kirsten

2018-03-01

Carbon budgets provide a useful tool for policymakers to help meet the global climate targets, as they specify total allowable carbon emissions consistent with limiting warming to a given temperature threshold. Non-CO2 forcings have a net warming effect in the Representative Concentration Pathways (RCP) scenarios, leading to reductions in remaining carbon budgets based on CO2 forcing alone. Carbon budgets consistent with limiting warming to below 2.0 °C, with and without accounting for the effects of non-CO2 forcings, were assessed in inconsistent ways by the Intergovernmental Panel on Climate Change (IPCC), making the effects of non-CO2 forcings hard to identify. Here we use a consistent approach to compare 1.5 °C and 2.0 °C carbon budgets with and without accounting for the effects of non-CO2 forcings, using CO2-only and RCP8.5 simulations. The median allowable carbon budgets for 1.5 °C and 2.0 °C warming are reduced by 257 PgC and 418 PgC, respectively, and the uncertainty ranges on the budgets are reduced by more than a factor of two when accounting for the net warming effects of non-CO2 forcings. While our overall results are consistent with IPCC, we use a more robust methodology, and explain the narrower uncertainty ranges of carbon budgets when non-CO2 forcings are included. We demonstrate that most of the reduction in carbon budgets is a result of the direct warming effect of the non-CO2 forcings, with a secondary contribution from the influence of the non-CO2 forcings on the carbon cycle. Such carbon budgets are expected to play an increasingly important role in climate change mitigation, thus understanding the influence of non-CO2 forcings on these budgets and their uncertainties is critical.

Reform of Budgeting for Acquisition: Lessons from Private Sector Capital Budgeting for the Department of Defense

National Research Council Canada - National Science Library

McCaffery, Jerry L; Jones, Lawrence R

2006-01-01

.... The governments of New Zealand, Australia, and the United Kingdom, as well as most of the states in the United States have adopted some private budgeting methods with varying degrees of success...

A Theory of the Perturbed Consumer with General Budgets

DEFF Research Database (Denmark)

McFadden, Daniel L; Fosgerau, Mogens

We consider demand systems for utility-maximizing consumers facing general budget constraints whose utilities are perturbed by additive linear shifts in marginal utilities. Budgets are required to be compact but are not required to be convex. We define demand generating functions (DGF) whose...... subgradients with respect to these perturbations are convex hulls of the utility-maximizing demands. We give necessary as well as sufficient conditions for DGF to be consistent with utility maximization, and establish under quite general conditions that utility-maximizing demands are almost everywhere single......-valued and smooth in their arguments. We also give sufficient conditions for integrability of perturbed demand. Our analysis provides a foundation for applications of consumer theory to problems with nonlinear budget constraints....

Impact of Budget Deficit on Inflation in Zimbabwe

OpenAIRE

Albert Makochekanwa

2011-01-01

The Zimbabwean economy is one of the countries that once experienced a relatively high fiscal deficit for a prolonged period which resulted in a hyper inflationary environment. This paper examines the deficit-inflation nexus in the Zimbabwean economy and establishes the causal link that runs from the budget deficit to the inflation rate using Johansen (1991, 1995) cointegration technique over the period 1980 to 2005. Due to massive monetization of the budget deficit, significant inflationary ...

Programme budget 1981

International Nuclear Information System (INIS)

1980-01-01

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.) [de

Budget Management Performance Based On The Department Of Education Regional Konawe

Directory of Open Access Journals (Sweden)

Harmin Ramba

2015-03-01

Full Text Available Abstract The purpose of this study is to analyze the bureaucratic accountability that includes answerability and enforcement in the management of the Regional Budget in education Konawe southeast Sulawesi province. this study used a qualitative research approach with an instrumental case study strategy. Case in this study is the planning and implementation of Revenue and Expenditure Budget of fiscal year 2011. The unit of analysis of this research is an organization with a shot in the Department of Education. The informants are managing officials Regional Budget fiscal year 2011. Data collection techniques used were interviews and document study while data analysis is qualitative analysis interactive model. The results showed that the bureaucratic accountability that includes answerability and enforcement in the management of the Regional Budget less run well in education Konawe Southeast Sulawesi Province. Bureaucratic accountability in the management of the Regional Budget in education Konawe Southeast Sulawesi province is not based on professional standards and norms of behavior. This is due to the bureaucratic officials who manage the Regional Budget operates within the context of power relations patron-client oriented. Power relations patron-client oriented systematically developed in order to realize personal interests that additional income and continuity of office.

NOAA budget would boost satellite funding but cut some key areas

Science.gov (United States)

Showstack, Randy

2012-03-01

The White House's proposed fiscal year (FY) 2013 budget for the National Oceanic and Atmospheric Administration (NOAA), announced on 13 February, looks favorable at first glance. The administration's request calls for $5.1 billion, an increase of $153 million (3.1%) above the FY 2012 estimated budget. However, the increase for NOAA satellites is $163 million, which means that other areas within the agency would be slated for decreased funding, including programs within the National Ocean Service (NOS), National Marine Fisheries Service (NMFS), National Weather Service (NWS), and some NOAA education programs. The proposed overall budget for the agency “reflects the overarching importance of weather satellites to public safety, to national security, and to the economy,” NOAA director Jane Lubchenco said at a 16 February briefing, noting that difficult choices were made regarding the budget. “Due to significant resources required for our weather satellites and the economic conditions in the country, other parts of our budget have been reduced, in some cases quite significantly,” she said. She added that the imperative to fund both the Joint Polar Satellite System (JPSS) and geostationary satellites in FY 2013 “imposes serious constraints on the rest of NOAA's budget.”

Low-budget advertising campaigns: CONCEPT AND TECHNOLOGY

OpenAIRE

Makarova, E. O.; Ababiy, Nataliya Sergeevna; Макарова, Е. О.; Абабий, Наталья Сергеевна

2013-01-01

In the world we just need to do the concept of advertising and advertising strategy correctly, in other words, to plain the marketing campaign. Well-planned advertising campaign is not always expensive. The analog of the big-budget advertising campaign is a low-budget. There are several types of effective low-budget campaign. They will be described in this article. В современном мире нужно грамотно выстраивать концепцию рекламы и рекламную стратегию, другими словами грамотно подходить к пл...

Farm, land, and soil nitrogen budgets for agriculture in Europe calculated with CAPRI

International Nuclear Information System (INIS)

Leip, Adrian; Britz, Wolfgang; Weiss, Franz; Vries, Wim de

2011-01-01

We calculated farm, land, and soil N-budgets for countries in Europe and the EU27 as a whole using the agro-economic model CAPRI. For EU27, N-surplus is 55 kg N ha -1 yr -1 in a soil budget and 65 kg N 2 O-N ha -1 yr -1 and 67 kg N ha -1 yr -1 in land and farm budgets, respectively. NUE is 31% for the farm budget, 60% for the land budget and 63% for the soil budget. NS values are mainly related to the excretion (farm budget) and application (soil and land budget) of manure per hectare of total agricultural land. On the other hand, NUE is best explained by the specialization of the agricultural system toward animal production (farm NUE) or the share of imported feedstuff (soil NUE). Total N input, intensive farming, and the specialization to animal production are found to be the main drivers for a high NS and low NUE. - Highlights: → Farm, land and soil N-budgets are important tools to characterize agricultural systems. → Farm N Use Efficiency (NUE) is lower than soil NUE; farm nitrogen surplus is higher. → On EU27 average, farm NUE is 31%, soil NUE is 63%, N surplus is 55-67 kg N ha -1 yr -1 . → Soil NUE is best explained by the share of imported feedstuff. → Intensive farming and specialization to animal production cause a high NS and low NUE. - Consistent calculations of farm, land and soil N-budgets for agriculture in Europe are presented and discussed at the national level and for EU27.

5 Tips on How to Cope with Budget Cuts

Science.gov (United States)

Balsley, Jessica

2011-01-01

Art educators, by nature, are very creative people. Their right brains just can't help themselves when it comes to generating new and innovative ideas for the art room. With budget cuts and hard times for schools becoming the norm, art educators must also become creative when it comes to finding money in their budget. This article presents five…

Understanding Budget Reality in The Perspective of Symbolic Interactionism (P.105-118

Directory of Open Access Journals (Sweden)

Lilis Ardini

2017-02-01

Full Text Available This study aims to interpret the meaning of budget on one of the StateOwned Enterprises (SOEs to minimize conflict between principaland agent. Analysis is done using symbolic interactionism method in interpretive paradigm. Data collection is conducted using in depthinterviews with informants who are very familiar with budgeting in PT Perkebunan Nusantara (PTPN. The results of this study reveal that budgeting process involves the interaction and action between the principal and the agent based on their own experiences in preparing the budget. Decision making is sorely needed, especially in a condition where an individual is able to free himself from the crisis called epiphany. Epiphany is a moment of experience that makes an impression on one’s life so as to form a character is called epiphany. It could be said that epiphany is the most critical moment ever experienced by someone that cannot be forgotten(Denzim, 1989 Social fact describes that a capitalistic company ownership thinks of itself with the purpose of fulfilling personal desires and prosperity, so in implementing budget preparation consisting of the symbol of numbers, it is always covered by passion of greed. Conflict of interest is very noticeable when the preparation and adoption of the budget is filled with a variety of interests. Regulatory system is becoming part of legitimate stage of budgeting that has become the elements of capitalist company ownership that eventually reap capitalist values   in the accounting information, in which the decisions and the economic actions are also based on the capitalist values. The implication of this research is expected to provide practical recommendations to the good cooperation between the agent and principal in preparing the budget. Keywords: budget, capitalist, symbolic interactionism,principal,agent

An Analysis of Improvisational Budgeting from Calendar Year 1990 to 1999

National Research Council Canada - National Science Library

Buell, Richard

2002-01-01

...). A normal congressional budget process was characterized by Congress' ability to follow established procedures, complete their budget in a timely manner and fulfill their expected roles for applying...

A Closer look on Ineffectiveness in Riau Mainland Expenditure: Local Government Budget Case

Science.gov (United States)

Yandra, Alexsander; Roserdevi Nasution, Sri; Harsini; Wardi, Jeni

2018-05-01

this study discussed about the issues on ineffectiveness of expenditure by one Indonesia local Government in Riau. This Provence were amounted Rp. 10.7 trillion through Local Government Budget (APBD) in 2015. According to data from Financial Management Board and Regions Assets (BPKAD) APBD Riau in 2015 stood at approximately 37.58% until October 2015,another data taken from the Ministry of Home Affairs, Riau regional budget, from January to December 2015, it shows the lowest in Indonesia which amounted to 59.6%. The percentage described the lacking implementation of the budget, this can be interpreted that Riau government is less optimal and irrelevant in spending the budget in 2015. Through a theoretical approach to government spending, the implementation of public policies showed the ineffectiveness of the budget that have implicated towards regional development. As regional budget is only the draft in achieving the targets. Budget management in 2015 by the provincial administration through the Local Government Unit (SKPD) shows unsynchronized between the Medium Term Development Plan with the work program from SKPD.

Analysis of Budget Deficits and Macroeconomic Fundamentals: A VAR-VECM Approach

Directory of Open Access Journals (Sweden)

Manamba Epaphra

2017-10-01

Full Text Available Aim/purpose - This paper examines the relationship between budget deficits and selected macroeconomic variables in Tanzania for the period spanning from 1966 to 2015. Design/methodology/approach - The paper uses Vector autoregression (VAR - Vector Error Correction Model (VECM and variance decomposition techniques. The Johansen's test is applied to examine the long run relationship among the variables under study. Findings - The Johansen's test of cointegration indicates that the variables are cointegrated and thus have a long run relationship. The results based on the VAR-VECM estimation show that real GDP and exchange rate have a negative and significant relationship with budget deficit whereas inflation, money supply and lending interest rate have a positive one. Variance decomposition results show that variances in the budget deficits are mostly explained by the real GDP, followed by inflation and real exchange rate. Research implications/limitations - Results are very indicative, but highlight the importance of containing inflation and money supply to check their effects on budget deficits over the short run and long-run periods. Also, policy recommendation calls for fiscal authorities in Tanzania to adopt efficient and effective methods of tax collection and public sector spending. Originality/value/contribution - Tanzania has been experiencing budget deficit since the 1970s and that this budget deficit has been blamed for high indebtedness, inflation and poor investment and growth. The paper contributes to the empirical debate on the causal relationship between budget deficits and macroeconomic variables by employing VAR-VECM and variance decomposition approaches.

Performance Budgeting in Practice: the Case of Danish Hospital Management

DEFF Research Database (Denmark)

Jakobsen, Mads Leth; Pallesen, Thomas

2017-01-01

Danish public hospitals to see how performance budgeting works in the regions where the fundamental problems of performance information are negligible and the regions statutorily obligated to increase public sector efficiency by performance budgeting. The analysis shows that the regions in general have...

40 CFR 30.25 - Revision of budget and program plans.

Science.gov (United States)

2010-07-01

... FEDERAL ASSISTANCE UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 30.25 Revision of budget and program plans. (a) The budget plan is the financial...

45 CFR 74.25 - Revision of budget and program plans.

Science.gov (United States)

2010-10-01

... ADMINISTRATIVE REQUIREMENTS FOR AWARDS AND SUBAWARDS TO INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, OTHER NONPROFIT ORGANIZATIONS, AND COMMERCIAL ORGANIZATIONS Post-Award Requirements Financial and Program Management § 74.25 Revision of budget and program plans. (a) The budget plan is the financial expression of...

Estimating hydrologic budgets for six Persian Gulf watersheds, Iran

Science.gov (United States)

Hosseini, Majid; Ghafouri, Mohammad; Tabatabaei, MahmoudReza; Goodarzi, Masoud; Mokarian, Zeinab

2017-10-01

Estimation of the major components of the hydrologic budget is important for determining the impacts on the water supply and quality of either planned or proposed land management projects, vegetative changes, groundwater withdrawals, and reservoir management practices and plans. As acquisition of field data is costly and time consuming, models have been created to test various land use practices and their concomitant effects on the hydrologic budget of watersheds. To simulate such management scenarios realistically, a model should be able to simulate the individual components of the hydrologic budget. The main objective of this study is to perform the SWAT2012 model for estimation of hydrological budget in six subbasin of Persian Gulf watershed; Golgol, Baghan, Marghab Shekastian, Tangebirim and Daragah, which are located in south and south west of Iran during 1991-2009. In order to evaluate the performance of the model, hydrological data, soil map, land use map and digital elevation model (DEM) are obtained and prepared for each catchment to run the model. SWAT-CUP with SUFI2 program was used for simulation, uncertainty and validation with 95 Percent Prediction Uncertainty. Coefficient of determination ( R 2) and Nash-Sutcliffe coefficient (NS) were used for evaluation of the model simulation results. Comparison of measured and predicted values demonstrated that each component of the model gave reasonable output and that the interaction among components was realistic. The study has produced a technique with reliable capability for annual and monthly water budget components in Persian Gulf watershed.

Accounting for hybridity: Accrual budgeting in the Dutch central government

NARCIS (Netherlands)

Mol, Nico P.; de Kruijf, J.A.M.

2003-01-01

In the Dutch central government (following countries like New Zealand, Australia and the UK) a system of resource budgeting is being developed as a substitute for its present dual system of cash/commitment budgeting for core departments and accrual accounting for executive agencies. Advocates of

20 CFR 435.25 - Revision of budget and program plans.

Science.gov (United States)

2010-04-01

... GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, OTHER NON-PROFIT ORGANIZATIONS, AND COMMERCIAL ORGANIZATIONS Post-Award Requirements Financial and Program Management § 435.25 Revision of budget and program plans. (a) The budget plan is the financial expression of the project or...

38 CFR 49.25 - Revision of budget and program plans.

Science.gov (United States)

2010-07-01

... (CONTINUED) UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 49.25 Revision of budget and program plans. (a) The budget plan is the financial expression of...

45 CFR 2543.25 - Revision of budget and program plans.

Science.gov (United States)

2010-10-01

... AND COMMUNITY SERVICE GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 2543.25 Revision of budget and program plans. (a) The budget plan is the financial expression of the project or...

Global Carbon Budget 2017

Directory of Open Access Journals (Sweden)

C. Le Quéré

2018-03-01

Full Text Available Accurate assessment of anthropogenic carbon dioxide (CO2 emissions and their redistribution among the atmosphere, ocean, and terrestrial biosphere – the global carbon budget – 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 methodology to quantify the five major components of the global carbon budget and their uncertainties. CO2 emissions from fossil fuels and industry (EFF are based on energy statistics and cement production data, respectively, while emissions from land-use change (ELUC, mainly deforestation, are based on land-cover change data and bookkeeping models. The global atmospheric CO2 concentration is measured directly and its rate of growth (GATM is computed from the annual changes in concentration. The ocean CO2 sink (SOCEAN and terrestrial CO2 sink (SLAND are estimated with global process models constrained by observations. The resulting carbon budget imbalance (BIM, the difference between the estimated total emissions and the estimated changes in the atmosphere, ocean, and terrestrial biosphere, is a measure of imperfect data and understanding of the contemporary carbon cycle. All uncertainties are reported as ±1σ. For the last decade available (2007–2016, EFF was 9.4 ± 0.5 GtC yr−1, ELUC 1.3 ± 0.7 GtC yr−1, GATM 4.7 ± 0.1 GtC yr−1, SOCEAN 2.4 ± 0.5 GtC yr−1, and SLAND 3.0 ± 0.8 GtC yr−1, with a budget imbalance BIM of 0.6 GtC yr−1 indicating overestimated emissions and/or underestimated sinks. For year 2016 alone, the growth in EFF was approximately zero and emissions remained at 9.9 ± 0.5 GtC yr−1. Also for 2016, ELUC was 1.3 ± 0.7 GtC yr−1, GATM was 6.1 ± 0.2 GtC yr−1, SOCEAN was 2.6 ± 0.5 GtC yr−1, and SLAND was 2.7 ± 1.0 GtC yr−1, with a small BIM of −0.3 GtC. GATM continued to be

Coping strategies and attitudes to food in budget constrained households

DEFF Research Database (Denmark)

Lund, Thomas Bøker; Nielsen, Annemette Ljungdalh; Holm, Lotte

2015-01-01

of food budget constraints (this includes: abstaining from luxury, prioritizing cheaper food, household efficiency) is associated with a reduced risk of obesity. Using a combined dataset with respondents that completed both the 2008 and 2012 questionnaire (approximately N=1080) we then examine whether...... people who (in 2012) report that they are budget restrained have changed food values from 2008 to 2012 (we look at health considerations and importance attached to food quality) Following that, it is analyzed to what extent changes in food attitudes explain the higher obesity levels in the group...... of respondents that are budget constrained....

The Incredible Shrinking Budget

Science.gov (United States)

T.H.E. Journal, 2013

2013-01-01

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…

Capital budgeting practices in Indian companies

Directory of Open Access Journals (Sweden)

Roopali Batra

2017-03-01

Full Text Available The volatility of the global economy, changing business practices, and academic developments have created a need to re-examine Indian corporate capital budgeting practices. Our research is based on a sample of 77 Indian companies listed on the Bombay Stock Exchange. Results reveal that corporate practitioners largely follow the capital budgeting practices proposed by academic theory. Discounted cash flow techniques of net present value and internal rate of return and risk adjusted sensitivity analysis are most popular. Weighted average cost of capital as cost of capital is most favoured. Nevertheless, the theory-practice gap remains in adoption of specialised techniques of real options, modified internal rate of return (MIRR, and simulation. Non-financial criteria are also given due consideration in project selection.

The Dominance of Indirect Taxes in Estonian State Budget

Directory of Open Access Journals (Sweden)

Olev Raju

2013-01-01

Full Text Available Recession has sharply erected the question of tax burden and the optimal proportion of different kinds of taxes among the incomes of the budget. Indirect taxes and consumption taxes, which proportion is different according to different methodologies, dominate in Estonian state budget. The buoyancy of a tax system based on taxes of that kind is especially weak during the recession. Difficulties concerning the incomes of budget have arisen the necessity for lifting taxes, which is possible as the tax burden is low now. But a sharp question of the optimal level of taxes is going to be raised. A formula for indirect tax optimum according to Ramsey taxes and Slutski decomposition has been proposed in the article.

Budgeting practices: a study on Brazilian hotel companies

Directory of Open Access Journals (Sweden)

Paula de Souza

2015-12-01

Full Text Available This study aims to explore the budgeting practices in the hotel companies of Brazil’s main tourist centers. The justification is oriented by the number of foreign tourists received by the top ten Brazilian tourist destinations, which reaches 95% of the country. Another motivation is the lack of research on hotel companies in developing countries, and it should also be considered that Brazil will host the World Cup in 2014 and the Olympic Games in 2016, which requires a suitable hotel structure to receive a large number of athletes and tourists. Thus, in order to achieve the purpose of this study, surveys were sent to the hotels associated with the Brazilian Association of the Hotel Industry (ABIH, with replies by 40 hotel companies. Descriptive statistics were applied to the results, in order to improve the basis for discussions. The results indicate that most of the hotels adopt corporate budgeting with bottom-up as main budgeting process. Research shows that budgets are developed, more frequently, using the results from previous years and economic indicators. In the performance evaluation, the comparative analysis, the analysis of the causes of deviations and adequacy measures are often applied. The analysis of variance is primarily directed at controlling costs/expenses, identifying potential problems and providing feedback for the next period.

40 CFR 60.4154 - Compliance with Hg budget emissions limitation.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 6 2010-07-01 2010-07-01 false Compliance with Hg budget emissions... Times for Coal-Fired Electric Steam Generating Units Hg Allowance Tracking System § 60.4154 Compliance with Hg budget emissions limitation. (a) Allowance transfer deadline. The Hg allowances are available...

22 CFR 145.25 - Revision of budget and program plans.

Science.gov (United States)

2010-04-01

... Section 145.25 Foreign Relations DEPARTMENT OF STATE CIVIL RIGHTS GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 145.25 Revision of budget and program plans. (a) The budget plan is the...

28 CFR 70.25 - Revision of budget and program plans.

Science.gov (United States)

2010-07-01

... REQUIREMENTS FOR GRANTS AND AGREEMENTS (INCLUDING SUBAWARDS) WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 70.25 Revision of budget and program plans. (a) The budget plan is the financial expression of the project or...

22 CFR 518.25 - Revision of budget and program plans.

Science.gov (United States)

2010-04-01

... GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 518.25 Revision of budget and program plans. (a) The budget plan is the financial expression of the project or program as approved during the...

15 CFR 14.25 - Revision of budget and program plans.

Science.gov (United States)

2010-01-01

... ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, OTHER NON-PROFIT, AND COMMERCIAL ORGANIZATIONS Post-Award Requirements Financial and Program Management § 14.25 Revision of budget and program plans. (a) The budget plan is the financial expression of the project or...

Gender inequality in Russia: the perspective of participatory gender budgeting.

Science.gov (United States)

Zakirova, Venera

2014-11-01

Gender-based discrimination is found in all economies in the world. Women's unpaid work accounts for about half of the world GDP, yet women remain under-valued and under-represented in national policies worldwide. The question of gender budgeting and citizens' participation in budgeting and governance processes has gained attention in recent years, but Russia is far from implementing these. Instead, blindness to gender issues dominates in national strategies and budgets. This paper explores these issues and looks in-depth at them in the decentralisation process in Bashkortostan, a central Russian republic. Civil society institutions whose role is to strengthen the links between government, civil society and the community in Bashkortostan, such as Public Chambers and Municipalities, lack the capacity to introduce participatory gender budgeting. As a result, no systematic participatory planning, let alone planning that is gender-sensitive, has taken place there. Copyright © 2014 Reproductive Health Matters. Published by Elsevier Ltd. All rights reserved.

The Role of Budget Airlines in the Air Transport Market

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Panasiuk Irina P.

2017-05-01

Full Text Available The contemporary air transport market has been considered and analyzed, key aspects of the emergence of budget airlines (low-cost in the air transport market have been highlighted. The main factors of influence on their functioning and international distribution have been allocated. On exploring the air transport market, it can be argued that low-cost airlines are gaining speed and spreading all around the world. This system was developed specifically for budget tourists and is particularly popular among students. Budget airlines are a profitable alternative to expensive airfares. As a rule, low-cost airlines refuse most traditional services to reduce the cost of transporting passengers, and hence the prices of flights. In the current phase of operation of the budget airlines, it is particularly necessary to study the reasons for such charity and the efficiency factor in providing cheap airfares. In spite of the tempting offer, there are some nuances that are subject of research.

De la malédiction d’être arabe et de quelques moyens, pour un écrivain algérien, d’y échapper

Directory of Open Access Journals (Sweden)

Anouar Benmalek

2013-11-01

Full Text Available En recouvrant les balises de l’engagement politique, social et poétique qui anime sa vie et son œuvre, et ont fait de lui un écrivain à la fois profondément algérien mais aspirant, dans le même temps, à l’universalité la plus large possible, Anouar Benmalek questionne ce paradoxe du « être arabe, malgré tout » : comment être un écrivain issu du monde arabe, sans renier ce qu’on aime le mieux dans ce monde arabe (sa générosité, son hospitalité, la chaleur des relations humaines, le raffinement des restes d’une grande civilisation où la poésie, par exemple, avait pu passer« pour l’état de béatitude suprême auquel il est permis à un être humain d’accéder de son vivant » et, en même temps, crier haut et fort la répulsion qu’on éprouve devant la culture de la mort, de la haine des autres, de la femme en particulier, et du ressentiment envers le monde entier qui semble y devenir insidieusement la norme ?

The impact of budget deficit on the economic development of Romania

OpenAIRE

Mesea, Oana Elena

2012-01-01

This paper empirically analyzes the impact of budget deficit on the economic development of Romania. Using the OLS estimates for quarterly series for the period from 2001 to 2011, the results of the estimates prove that there is an indirect relationship between budget deficit and economic growth of Romania. According to the best statistically significant model from the three different model tested, we reached the result that one percent rise of budget deficit gives a 1.36 percent fall in real...

Women in nonmetropolitan areas: a time-budget survey

OpenAIRE

Risa Palm

1981-01-01

Space - time budgets for women in two isolated nonmetropolitan towns in western Colorado were compiled in order to develop a basis for analyzing the effects of these environments on activity patterns. Compared with the time budgets of women in urban US areas, these responses showed large surpluses in the categories of leisure, free time, and leisure travel, and few hours spent in full-time employment, even by those who claim a full-time job outside the home. A time-geographic interpretation o...

Kollektiivne vastutus ja gender budgeting

Index Scriptorium Estoniae

2005-01-01

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

New Paradigm for Local Financial Management: A Review of Local Budgeting System

Directory of Open Access Journals (Sweden)

Hendra Karianga

2016-12-01

Full Text Available Fiscal decentralization gives authority to the head of region and regional parliament to manage the local budget. The outcomes of the research indicate that the Good Financial Governance principle has been subject to frequent study in its understanding as a new paradigm for local financial management. As it turns out in practice, however, it has certain weaknesses, particularly in view of the accountability and legitimacy aspects of its establishment. In fact, the local budget has become a vehicle for corruption by the state administration is in the center of power, local autonomy shift some corruptor from the center to the local. The issue is how to manage the local budget in order to minimize corruption. If the commitment of the management of local budget is based on new principles in the local financial management, it believed that the local budget is governed annually by the local government will lead to the people’s welfare in the region. Based on such view, the Good Financial Governance principles appears to be the ideal approach to be applied in managing the local budgeting system.

Capital budgeting practices in Spain

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Pablo de Andrés

2015-01-01

Full Text Available This paper seeks to shed further light on the capital budgeting techniques used by Spanish companies. Our paper posits that the gap between theory and practice might be related to the nature of sources of value and to the efficiency of mechanisms aligning managerial and shareholder incentives, rather than to resource restrictions or model misinterpretation. We analyze data from a survey conducted in 2011, the final sample comprising 140 non-financial Spanish firms. Our findings show a behaviour pattern similar to that reported in prior research for firms in other countries. Particularly noteworthy is that payback appears to be the most widely used tool, while real options are used relatively little. Our results confirm that size and industry are related to the frequency of use of certain capital budgeting techniques. Further, we find that the relevance of growth opportunities and flexibility is an important factor explaining the use of real options.

Personal healthcare budgets: What can England learn from the Netherlands?

NARCIS (Netherlands)

Ginneken, E. van; Groenewegen, P.P.; McKee, M.

2012-01-01

The English Department of Health wants to give patients more control over the care they receive. One way they propose to do this is through personal healthcare budgets for people eligible for NHS continuing care. The health secretary, Andrew Lansley, says the “budgets will give them more control

Water budget analysis of Agulu Lake in Anambra State, Nigeria ...

African Journals Online (AJOL)

The elements of water budget equation were analyzed for the Agulu lake area and underlying aquifers. The water budget implications for soil and gully erosion were evaluated in relation to the geological formations and hydrogeotechnics. Results show that rainfall constitutes the main source of precipitation. It ranges from ...

34 CFR 74.25 - Revision of budget and program plans.

Science.gov (United States)

2010-07-01

... WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 74.25 Revision of budget and program plans. (a) The budget plan is the financial expression of the project or program as approved during the award process. It may...

Ways to improve conceptual aspects of balancing the budget

Directory of Open Access Journals (Sweden)

Dodon Svetlana

2013-02-01

Full Text Available The aim of the present article is to analyze the various concepts, techniques and procedures applied in different periods by different countries in order to balance state budget. There are analyzed positive parts and deficiencies at legislative level of different concepts concerning budgetary balance and as a result are developed a series of measures that aim to balance the budget of Moldova

75 FR 56530 - Public Information Collections Approved by Office of Management and Budget

Science.gov (United States)

2010-09-16

... Management and Budget (OMB) approval for the following public information collections pursuant to the... Office of Management and Budget (OMB).\\2\\ On February 17, 2010, the Commission received OMB approval.\\3... Collection(s) Being Submitted for Review and Approval to the Office of Management and Budget (OMB), Comments...

76 FR 3876 - Information Collection Request Submitted to Office of Management and Budget

Science.gov (United States)

2011-01-21

... United States will submit an Information Collection Request (ICR) to the Office of Management and Budget... Affairs, Office of Management and Budget. Comments should be addressed to the attention of the Desk..., Office of Management and Budget, Docket Library, Room 10102, 725 17th Street, NW., Washington, DC 20503...

An Analysis of Change Mechanisms in Government Budgets on Science and Technology

Science.gov (United States)

Jung, C.

2012-12-01

Recent studies on policy changes have shown that there are limitations of incrementalism and that there no longer exists a general theory that can explain policy change. A number of studies have been conducted to examine policy changes in terms of drastic changes in budgets or policy agenda. According to the Punctuated Equilibrium Theory (PET), policy change is punctuated by long periods of stability, and large, but rare, changes due to shifts in society or the government. Although the reasons for these drastic changes are interpreted mainly from external events, the exact mechanisms of these changes are still not known. In this study, we assume that the punctuated budget changes are a result of not only external events but also the bureaucratic power of government departments. We attempt to identify the regularity of budget change pattern due to these internal characteristics (bureaucratic power). In order to understand budget changes caused by external events, especially for science and technology, the ARIMA-Intervention analysis was implemented. The results showed that the ARIMA-Intervention analysis explained the abrupt change in budget well. This means that a change in budget cannot be explained as incrementalism. Also, we analyzed the budget change kurtosis of government department along with various policy and organization types. Normally, a high kurtosis means there is a high probability of a punctuated equilibrium. The results show that science and technology agency as well as productive, delivery, and transfer agencies have a relatively high kurtosis.;

Pain Relief for Budget Cuts.

Science.gov (United States)

Fultz, David A.

1983-01-01

The Grand Blanc (Michigan) Community School District sets budget priorities by (1) surveying students, taxpayers, and teachers to learn their preferences for current programs and services; (2) determining the costs of state-mandated programs; (3) listing nonmandated programs and determining their costs; and (4) considering proposed new programs.…

Monitoring personal budgets and restrictions

NARCIS (Netherlands)

Ab van der Torre; Ingrid Ooms; Mirjam de Klerk

2013-01-01

The personal budget is a sum of money which recipients can use to arrange and pay for their own care provider. Since its introduction, demand for this provision, which is funded through the Exceptional Medical Expenses Act (AWBZ) has grown rapidly, prompting the Dutch government to take a number