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Sample records for budget process implications

  1. 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.

  2. Zero-based budgeting: implications for social services?

    Science.gov (United States)

    Otten, G L

    1977-01-01

    It is now fact that there is a commitment to the implementation of Zero-Based Budgeting (ZBB) at the federal level. In all likelihood, the adoption of the zero-based approach will have unique implications for the administration and administrators of social service agencies. The following article explores the impetus behind budgetary reform, with a primary focus on the current appeal of ZBB. The author strongly suggests that there are similarities between the now passé Planning, Programming, and Budgeting System and ZBB that permit inferences about any implementation difficulties that ZBB may experience. It is further suggested that ZBB will present social workers with situations and opportunities that will severely challenge many on their current approaches to social service administration.

  3. 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.

  4. 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…

  5. 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…

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

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    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.

  7. Focus on cumulative emissions, global carbon budgets and the implications for climate mitigation targets

    Science.gov (United States)

    Damon Matthews, H.; Zickfeld, Kirsten; Knutti, Reto; Allen, Myles R.

    2018-01-01

    The Environmental Research Letters focus issue on ‘Cumulative Emissions, Global Carbon Budgets and the Implications for Climate Mitigation Targets’ was launched in 2015 to highlight the emerging science of the climate response to cumulative emissions, and how this can inform efforts to decrease emissions fast enough to avoid dangerous climate impacts. The 22 research articles published represent a fantastic snapshot of the state-or-the-art in this field, covering both the science and policy aspects of cumulative emissions and carbon budget research. In this Review and Synthesis, we summarize the findings published in this focus issue, outline some suggestions for ongoing research needs, and present our assessment of the implications of this research for ongoing efforts to meet the goals of the Paris climate agreement.

  8. 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.

  9. 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...

  10. 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.

  11. 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

  12. 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…

  13. Budget process bottlenecks for immunization financing in the Democratic Republic of the Congo (DRC).

    Science.gov (United States)

    Le Gargasson, Jean-Bernard; Mibulumukini, Benoît; Gessner, Bradford D; Colombini, Anaïs

    2014-02-19

    In Democratic Republic of the Congo (DRC), the availability of domestic resources for the immunization program is limited and relies mostly on external donor support. DRC has introduced a series of reforms to move the country toward performance-based management and program budgets. The objectives of the study were to: (i) describe the budget process norm, (ii) analyze the budget process in practice and associated bottlenecks at each of its phases, and (iii) collect suggestions made by the actors involved to improve the situation. Quantitative and qualitative data were collected through: a review of published and gray literature, and individual interviews. Bottlenecks in the budget process and disbursement of funds for immunization are one of the causes of limited domestic resources for the program. Critical bottlenecks include: excessive use of off-budget procedures; limited human resources and capacity; lack of motivation; interference from ministries with the standard budget process; dependency toward the development partner's disbursements schedule; and lack of budget implementation tracking. Results show that the health sector's mobilization rate was 59% in 2011. For the credit line specific to immunization program activities, the mobilization rate for the national Expanded Program for Immunization (EPI) was 26% in 2011 and 43% for vaccines (2010). The main bottleneck for the EPI budget line (2011) and vaccine budget line (2011) occurs at the authorization phase. Budget process bottlenecks identified in the analysis lead to a low mobilization rate for the immunization program. The bottlenecks identified show that a poor flow of funds causes an insufficient percentage of already allocated resources to reach various health system levels. Copyright © 2014 Elsevier Ltd. All rights reserved.

  14. Implications of Project-Based Funding of Research on Budgeting and Financial Management in Public Universities

    Science.gov (United States)

    Raudla, Ringa; Karo, Erkki; Valdmaa, Kaija; Kattel, Rainer

    2015-01-01

    The main goal of the paper is to explore--both theoretically and empirically--the implications of project-based research funding for budgeting and financial management at public universities. The theoretical contribution of the paper is to provide a synthesized discussion of the possible impacts of project-based funding on university financial…

  15. IMPACT OF EUROPEAN INTEGRATION PROCESSES ON THE NECESSITY OF LONG-TERM BUDGET PLANNING INTRODUCTION IN UKRAINE

    Directory of Open Access Journals (Sweden)

    Ganna Muzychenko

    2017-12-01

    Full Text Available The Association Agreement between Ukraine and the European Union was ratified in September 2014. Ukraine has undertaken to implement and enforce EU standards, including in the financial sphere, which are regulated by international law. The purpose of the study is to determine the impact of European integration processes on the necessity of the long-term budget forecasting process introduction into the budget process of Ukraine and the revelation of special budgetary rules regulated this process in the EU. The methodology. The list of requirements (budget procedures and rules for their introduction by law into the budget process of Ukraine was determined based on the generalization and systematization of normative legal acts that regulate the medium-term financial planning as the EU standard. The results showed that the long-term budget forecast developing procedure in the budget process will allow the government to timely identify the unfavourable trend in the state’s fiscal policy and introduce preventive measures, determine the full scale of economy’s and business’ reaction to the reforms’ introduction and new laws adoption, estimate fiscal space for fiscal policy implementation for coming years, take into consideration the budget forecast’s indicators during the annual adoption of budget decisions. The study defines the difference between the budget forecast and the planned budget: the forecast is for five years and more, the plan is for one year only; forecast indicators are not mandatory for implementation, they are only guidelines, and planned indicators are mandatory for implementation; the budget forecast is approved by the order of the Cabinet of Ministers of Ukraine and annually specified, the planned budget (for the current budget year is approved by the Verkhovna Rada of Ukraine by adopting the relevant law, amendments are an exception and also approved by law. The practical implementation. Governments of countries that

  16. Strategic planning and the budgeting process

    International Nuclear Information System (INIS)

    Craig, J.F.; Probasco, D.R.

    1993-01-01

    As the utility industry continues its transformation to a more competitive environment, companies are coming under ever-increasing pressure to avoid or minimize rate increases, implement new customer and environmental programs, and maintain profitability for shareholders. Two keys to having an effective organization in such an environment are the use of strategic planning and budgetary controls. The authors recently developed and implemented a strategic planning and budgeting process for a client in the Southwest. This paper reviews the highlights of that effort

  17. 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…

  18. Regulations of irrigation on regional climate in the Heihe watershed, China, and its implications to water budget

    Science.gov (United States)

    Zhang, X.

    2015-12-01

    In the arid area, such as the Heihe watershed in Northwest China, agriculture is heavily dependent on the irrigation. Irrigation suggests human-induced hydro process, which modifies the local climate and water budget. In this study, we simulated the irrigation-induced changes in surface energy/moisture budgets and modifications on regional climate, using the WRF-NoahMP modle with an irrigation scheme. The irrigation scheme was implemented following the roles that soil moisture is assigned a saturated value once the mean soil moisture of all root layers is lower than 70% of fileld capacity. Across the growth season refering from May to September, the simulated mean irrigation amount of the 1181 cropland gridcells is ~900 mm, wihch is close to the field measurments of around 1000 mm. Such an irrigation largely modified the surface energy budget. Due to irrigation, the surface net solar radiation increased by ~76.7 MJ (~11 Wm-2) accouting for ~2.3%, surface latent and senbile heat flux increased by 97.7 Wm-2 and decreased by ~79.7 Wm-2 respectively; and local daily mean surface air temperature was thereby cooling by ~1.1°C. Corresponding to the surface energy changes, wind and circulation were also modified and regional water budget is therefore regulated. The total rainfall in the irrigation area increased due to more moisture from surface. However, the increased rainfall is only ~6.5mm (accounting for ~5% of background rainfall) which is much less than the increased evaporation of ~521.5mm from surface. The ~515mm of water accounting for 57% of total irrigation was transported outward by wind. The other ~385 mm accounting for 43% of total irrigation was transformed to be runoff and soil water. These results suggest that in the Heihe watershed irrigation largely modify local energy budget and cooling surface. This study also implicate that the existing irrigation may waste a large number of water. It is thereby valuable to develope effective irrigation scheme to

  19. Principles of Forming the State Budget of Ukraine: Process and System Approach

    Directory of Open Access Journals (Sweden)

    Zakhozhay Kostyantyn V.

    2017-09-01

    Full Text Available The aim of the article is considering the theoretical and methodological instruments of the State Budget of Ukraine and in view of this providing a more extended characteristic of the principles of the budget system, taking into account the role of the country’s main financial plan at five classical levels of economy. As a result of the research, there determined the necessity of supplementing the legislatively approved principles of the State Budget of Ukraine with the newly introduced principles of economic security and social protection of the population. In order to improve the theoretical and methodological instruments of the State Budget of Ukraine and the visibility of its impact on socio-economic processes under current conditions of the society development as well as to determine its role in the socio-economic space, it is suggested to consider the role of the main financial plan for mega-, macro-, meso-, micro- and nano-levels. Further practical application of the introduced principles of forming the State Budget of Ukraine on the basis of the process and system approach will enable development of many sectors of the national economy; increase the flow of investment; promote political stability; reduce the inflation, unemployment; increase production and exports; reduce the budget deficit and public debt; affect the increase in the financial potential and gold reserves of the state.

  20. Cumulative emission budgets and their implications: the case for SAFE carbon

    Science.gov (United States)

    Allen, Myles; Bowerman, Niel; Frame, David; Mason, Charles

    2010-05-01

    The risk of dangerous long-term climate change due to anthropogenic carbon dioxide emissions is predominantly determined by cumulative emissions over all time, not the rate of emission in any given year or commitment period. This has profound implications for climate mitigation policy: emission targets for specific years such as 2020 or 2050 provide no guarantee of meeting any overall cumulative emission budget. By focusing attention on short-term measures to reduce the flow of emissions, they may even exacerbate the overall long-term stock. Here we consider how climate policies might be designed explicitly to limit cumulative emissions to, for example, one trillion tonnes of carbon, a figure that has been estimated to give a most likely warming of two degrees above pre-industrial, with a likely range of 1.6-2.6 degrees. Three approaches are considered: tradable emission permits with the possibility of indefinite emission banking, carbon taxes explicitly linked to cumulative emissions and mandatory carbon sequestration. Framing mitigation policy around cumulative targets alleviates the apparent tension between climate protection and short-term consumption that bedevils any attempt to forge global agreement. We argue that the simplest and hence potentially the most effective approach might be a mandatory requirement on the fossil fuel industry to ensure that a steadily increasing fraction of fossil carbon extracted from the ground is artificially removed from the active carbon cycle through some form of sequestration. We define Sequestered Adequate Fraction of Extracted (SAFE) carbon as a source in which this sequestered fraction is anchored to cumulative emissions, increasing smoothly to reach 100% before we release the trillionth tonne. While adopting the use of SAFE carbon would increase the cost of fossil energy much as a system of emission permits or carbon taxes would, it could do so with much less explicit government intervention. We contrast this proposal

  1. Tundra water budget and implications of precipitation underestimation.

    Science.gov (United States)

    Liljedahl, Anna K; Hinzman, Larry D; Kane, Douglas L; Oechel, Walter C; Tweedie, Craig E; Zona, Donatella

    2017-08-01

    Difficulties in obtaining accurate precipitation measurements have limited meaningful hydrologic assessment for over a century due to performance challenges of conventional snowfall and rainfall gauges in windy environments. Here, we compare snowfall observations and bias adjusted snowfall to end-of-winter snow accumulation measurements on the ground for 16 years (1999-2014) and assess the implication of precipitation underestimation on the water balance for a low-gradient tundra wetland near Utqiagvik (formerly Barrow), Alaska (2007-2009). In agreement with other studies, and not accounting for sublimation, conventional snowfall gauges captured 23-56% of end-of-winter snow accumulation. Once snowfall and rainfall are bias adjusted, long-term annual precipitation estimates more than double (from 123 to 274 mm), highlighting the risk of studies using conventional or unadjusted precipitation that dramatically under-represent water balance components. Applying conventional precipitation information to the water balance analysis produced consistent storage deficits (79 to 152 mm) that were all larger than the largest actual deficit (75 mm), which was observed in the unusually low rainfall summer of 2007. Year-to-year variability in adjusted rainfall (±33 mm) was larger than evapotranspiration (±13 mm). Measured interannual variability in partitioning of snow into runoff (29% in 2008 to 68% in 2009) in years with similar end-of-winter snow accumulation (180 and 164 mm, respectively) highlights the importance of the previous summer's rainfall (25 and 60 mm, respectively) on spring runoff production. Incorrect representation of precipitation can therefore have major implications for Arctic water budget descriptions that in turn can alter estimates of carbon and energy fluxes.

  2. Urbanization Process and Variation of Energy Budget of Land Surfaces

    Directory of Open Access Journals (Sweden)

    Ciro Gardi

    2007-06-01

    Full Text Available Urban areas are increasing at a rate much higher than human population growth in many part of the world; actually more than 73 towns in the world are larger than 1000 km2. The European Environmental Agency indicates an urban area average growth rate, over the last 20 years, of 20%. The urbanization process, and the consequent soil sealing, determines not only the losses of the ecological functions of the soil, but also a variation of the energy budget of land surfaces, that affect the microclimatic conditions (heat islands. The alteration of the energy budget are determined by the variations of albedo and roughness of surfaces, but especially by the net losses of evapotranspirating areas. In the present research we have assessed the variation of Parma territory energy budget, induced by the change in land use over the last 122 years. The urban area increase between 1881 and 2003 was 535%.

  3. Draving Up a Budget Using The Activity Based Budgeting Methodology Through The Simulation Of Processes

    Directory of Open Access Journals (Sweden)

    Dita Janíková

    2011-12-01

    Full Text Available This paper deals with a connection between financial and quality management systems. These departments only rarely cooperate on projects, which could be a loss, because this connection has many improvement opportunities. The author shows through the simple example of catering deliveries a possible procedure of how to reach a more realistic evaluation of production costs for each product and how to connect budgeting and process analysis.

  4. Operating cost budgeting methods: quantitative methods to improve the process

    Directory of Open Access Journals (Sweden)

    José Olegário Rodrigues da Silva

    Full Text Available Abstract Operating cost forecasts are used in economic feasibility studies of projects and in budgeting process. Studies have pointed out that some companies are not satisfied with the budgeting process and chief executive officers want updates more frequently. In these cases, the main problem lies in the costs versus benefits. Companies seek simple and cheap forecasting methods without, at the same time, conceding in terms of quality of the resulting information. This study aims to compare operating cost forecasting models to identify the ones that are relatively easy to implement and turn out less deviation. For this purpose, we applied ARIMA (autoregressive integrated moving average and distributed dynamic lag models to data from a Brazilian petroleum company. The results suggest that the models have potential application, and that multivariate models fitted better and showed itself a better way to forecast costs than univariate models.

  5. PERAN BUDGET EMPHASIS DALAM MEMODERASI HUBUNGAN PARTISIPASI ANGGARAN TERHADAP SENJANGAN DAN KINERJA MANAJERIAL (Studi Pada 30 SKPD Kota Ternate

    Directory of Open Access Journals (Sweden)

    Suleman H. A. Kahar

    2018-03-01

    Full Text Available This study aims to empirically test the effect of budgetary participation on budgetary slack and managerial performance. The study aims to empirically examines whether budget emphasis moderates budget participation on budget slack and managerial performance of Municipality Government of Ternate. Using moderated regression analysis, this study found that, 1 budgetary participation negatively affect budgetary slack 2 budget participation influences managerial performance and 3 budget emphasis moderates the relationship between budget participation on budgetary slack and managerial performance. The theoretical implications of this study indicate that agency and contingency theory could be used as a complement to a more effective budget participation process by integrating the expected performance measurement framework.

  6. 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...

  7. An Analysis and Allocation System for Library Collections Budgets: The Comprehensive Allocation Process (CAP)

    Science.gov (United States)

    Lyons, Lucy Eleonore; Blosser, John

    2012-01-01

    The "Comprehensive Allocation Process" (CAP) is a reproducible decision-making structure for the allocation of new collections funds, for the reallocation of funds within stagnant budgets, and for budget cuts in the face of reduced funding levels. This system was designed to overcome common shortcomings of current methods. Its philosophical…

  8. 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

  9. 41 CFR 102-33.95 - What is the process for budgeting to acquire commercial aviation services (CAS)?

    Science.gov (United States)

    2010-07-01

    ... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false What is the process for budgeting to acquire commercial aviation services (CAS)? 102-33.95 Section 102-33.95 Public Contracts and... Parts The Process for Budgeting to Acquire Government Aircraft § 102-33.95 What is the process for...

  10. 1979-80 Budget Process. Phase I: Educational Programs. Procedures Manual.

    Science.gov (United States)

    Los Angeles Community Coll. District, CA. Div. of Educational Planning and Development.

    As Proposition 13 necessitated more drastic curtailment of expenditures than had been anticipated when the modified zero-based operational plan for 1978-79 was devised, the budget development procedure was revised for 1979-80. The process is divided into three phases: educational programs, district fiscal plan, and the operational plan. This…

  11. 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.

  12. Understanding the Budget Process Bütçe Sürecini Anlamak

    Directory of Open Access Journals (Sweden)

    Madeline J. Daubert

    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. Line-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. Kütüphanelerde bir çok farklı bütçeleme tekniği kullanılabilir ve bu tekniklerin bazı kombinasyonları, hemen hemen her özel durum için uygundur. Kalem, Program, Performans, Formül, Değişken ve Sıfır-tabanlı bütçelerinin hepsi, bir bütçenin hazırlanmasında yararlı olacak özelliklere sahiptirler. Bütçeler aynı zamanda kısa ve uzun vadeli parasal planlamaları ve belli bir zaman sürecinde para idaresini sağlamak gibi çeşitli işlere hizmet ederler. Kısa vadeli projeler, cari bütçede yansıtılırken, uzun vadeli planlar yatırım bütçede yansıtılırlar. Nakitin kurumun kullanımına hazır olduğu zamanlarla, ödemelerin yapılacağı zamanlar genellikle çakışmadığından, bir nakit b

  13. 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.…

  14. 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.

  15. 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.

  16. Energy and variance budgets of a diffusive staircase with implications for heat flux scaling

    Science.gov (United States)

    Hieronymus, M.; Carpenter, J. R.

    2016-02-01

    Diffusive convection, the mode of double-diffusive convection that occur when both temperature and salinity increase with increasing depth, is commonplace throughout the high latitude oceans and diffusive staircases constitute an important heat transport process in the Arctic Ocean. Heat and buoyancy fluxes through these staircases are often estimated using flux laws deduced either from laboratory experiments, or from simplified energy or variance budgets. We have done direct numerical simulations of double-diffusive convection at a range of Rayleigh numbers and quantified the energy and variance budgets in detail. This allows us to compare the fluxes in our simulations to those derived using known flux laws and to quantify how well the simplified energy and variance budgets approximate the full budgets. The fluxes are found to agree well with earlier estimates at high Rayleigh numbers, but we find large deviations at low Rayleigh numbers. The close ties between the heat and buoyancy fluxes and the budgets of thermal variance and energy have been utilized to derive heat flux scaling laws in the field of thermal convection. The result is the so called GL-theory, which has been found to give accurate heat flux scaling laws in a very wide parameter range. Diffusive convection has many similarities to thermal convection and an extension of the GL-theory to diffusive convection is also presented and its predictions are compared to the results from our numerical simulations.

  17. Redwoods, restoration, and implications for carbon budgets

    Science.gov (United States)

    Madej, Mary Ann

    2010-01-01

    The coast redwoods (Sequoia sempervirens) of California have several unique characteristics that influence interactions between vegetation and geomorphic processes. Case studies, using a combination of in-channel wood surveys and an air photo inventory of landslides, illustrate current conditions in a redwood-dominated watershed undergoing restoration work, and the influence of wood loading and landslides on the carbon budget. Redwood trees have extremely large biomass (trunk wood volumes of 700 to 1000 m3) and are very decay-resistant; consequently, they have a large and persistent influence on in-channel wood loading. Large wood surveys indicate high wood loading in streams in uncut forests (0.3-0.5 m3/m2 of channel), but also show that high wood loading can persist in logged basin with unlogged riparian buffers because of the slow decay of fallen redwoods. Through a watershed restoration program, Redwood National Park increases in-channel wood loading in low-order streams, but the effectiveness of this technique has not yet been tested by a large flood. Another unique characteristic of redwood is its ability to resprout from basal burls after cutting, so that root strength may not decline as sharply following logging as in other types of forests. An air photo inventory of landslides following a large storm in 1997 indicated: 1) that in the Redwood Creek watershed the volume of material displaced by landslides in harvested areas was not related to the time elapsed since logging, suggesting that the loss of root strength was not a decisive factor in landslide initiation, 2) landslide production on decommissioned logging roads was half that of untreated roads, and 3) landslides removed an estimated 28 Mg of organic carbon/km2 from hillslopes. The carbon budget of a redwood-dominated catchment is dominated by the vegetative component, but is also influenced by the extent of mass movement, erosion control work, and in-channel storage of wood.

  18. 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.

  19. 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 ...

  20. 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

  1. Mass and energy budgets of animals: Behavioral and ecological implications

    Energy Technology Data Exchange (ETDEWEB)

    Porter, W.P.

    1991-11-01

    The two major aims of our lab are as follows: First, to develop and field-test general mechanistic models that predict animal life history characteristics as influenced by climate and the physical, physiological behavioral characteristics of species. This involves: understanding how animal time and energy budgets are affected by climate and animal properties; predicting growth and reproductive potential from time and energy budgets; predicting mortality based on climate and time and energy budgets; and linking these individual based models to population dynamics. Second to conduct empirical studies of animal physiological ecology, particularly the effects of temperature on time and energy budgets. The physiological ecology of individual animals is the key link between the physical environment and population-level phenomena. We address the macroclimate to microclimate linkage on a broad spatial scale; address the links between individuals and population dynamics for lizard species; test the endotherm energetics and behavior model using beaver; address the spatial variation in climate and its effects on individual energetics, growth and reproduction; and address patchiness in the environment and constraints they may impose on individual energetics, growth and reproduction. These projects are described individually in the following section. 24 refs., 9 figs.

  2. 17 CFR 202.11 - Public Company Accounting Oversight Board budget approval process.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Public Company Accounting Oversight Board budget approval process. 202.11 Section 202.11 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION INFORMAL AND OTHER PROCEDURES § 202.11 Public Company Accounting Oversight...

  3. 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.

  4. 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 ...

  5. Corporate capital structure and how soft budget constraints may affect it

    NARCIS (Netherlands)

    Rizov, M.I.

    2008-01-01

    This survey paper examines existing theories of capital structure and related empirical tests with the aim to derive theoretical as well empirically testable predictions about the implications of the soft budget constraint for corporate capital structure. We show that the soft budget constraint

  6. Aspects regarding the consumer buyer behaviour for budget hotels in Ireland

    OpenAIRE

    Ioana Cristina Colbu; Adrian Liviu Scutariu

    2008-01-01

    This paper aims to asses the behaviour of budget hotel consumers as well as to determine what characteristics and facilities are most important in making this high involvement purchase. The purpose of the conducted study is to evaluate the decision making process and its implications; all five stages in the decision making model (problem recognition, information search, evaluation of alternatives, purchase choice, and evaluation of outcome) are equally important in finding out what consumer w...

  7. 42 CFR 137.401 - What role does Tribal consultation play in the IHS annual budget request process?

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false What role does Tribal consultation play in the IHS annual budget request process? 137.401 Section 137.401 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF...-GOVERNANCE Secretarial Responsibilities Budget Request § 137.401 What role does Tribal consultation play in...

  8. How processing digital elevation models can affect simulated water budgets

    Science.gov (United States)

    Kuniansky, E.L.; Lowery, M.A.; Campbell, B.G.

    2009-01-01

    For regional models, the shallow water table surface is often used as a source/sink boundary condition, as model grid scale precludes simulation of the water table aquifer. This approach is appropriate when the water table surface is relatively stationary. Since water table surface maps are not readily available, the elevation of the water table used in model cells is estimated via a two-step process. First, a regression equation is developed using existing land and water table elevations from wells in the area. This equation is then used to predict the water table surface for each model cell using land surface elevation available from digital elevation models (DEM). Two methods of processing DEM for estimating the land surface for each cell are commonly used (value nearest the cell centroid or mean value in the cell). This article demonstrates how these two methods of DEM processing can affect the simulated water budget. For the example presented, approximately 20% more total flow through the aquifer system is simulated if the centroid value rather than the mean value is used. This is due to the one-third greater average ground water gradients associated with the centroid value than the mean value. The results will vary depending on the particular model area topography and cell size. The use of the mean DEM value in each model cell will result in a more conservative water budget and is more appropriate because the model cell water table value should be representative of the entire cell area, not the centroid of the model cell.

  9. Budget Surpluses: Experiences of Other Nations and Implications for the United States

    National Research Council Canada - National Science Library

    1999-01-01

    ... should be used. While balancing the budget has been the clear and generally accepted fiscal goal for many years in the United States, there is not yet agreement on the appropriate fiscal policy during a period of budget surpluses...

  10. 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.

  11. Setting healthcare priorities: a description and evaluation of the budgeting and planning process in county hospitals in Kenya.

    Science.gov (United States)

    Barasa, Edwine W; Cleary, Susan; Molyneux, Sassy; English, Mike

    2017-04-01

    This paper describes and evaluates the budgeting and planning processes in public hospitals in Kenya. We used a qualitative case study approach to examine these processes in two hospitals in Kenya. We collected data by in-depth interviews of national level policy makers, hospital managers, and frontline practitioners in the case study hospitals (n = 72), a review of documents, and non-participant observations within the hospitals over a 7 month period. We applied an evaluative framework that considers both consequentialist and proceduralist conditions as important to the quality of priority-setting processes. The budgeting and planning process in the case study hospitals was characterized by lack of alignment, inadequate role clarity and the use of informal priority-setting criteria. With regard to consequentialist conditions, the hospitals incorporated economic criteria by considering the affordability of alternatives, but rarely considered the equity of allocative decisions. In the first hospital, stakeholders were aware of - and somewhat satisfied with - the budgeting and planning process, while in the second hospital they were not. Decision making in both hospitals did not result in reallocation of resources. With regard to proceduralist conditions, the budgeting and planning process in the first hospital was more inclusive and transparent, with the stakeholders more empowered compared to the second hospital. In both hospitals, decisions were not based on evidence, implementation of decisions was poor and the community was not included. There were no mechanisms for appeals or to ensure that the proceduralist conditions were met in both hospitals. Public hospitals in Kenya could improve their budgeting and planning processes by harmonizing these processes, improving role clarity, using explicit priority-setting criteria, and by incorporating both consequentialist (efficiency, equity, stakeholder satisfaction and understanding, shifted priorities

  12. Consequences of the Budget Deficit in the Current Crisis in Romania. Implications on the Labor Market

    Directory of Open Access Journals (Sweden)

    Gabriela MOLĂNESCU

    2011-02-01

    influence on the mechanisms that generate economic stability and economic development effort. For example, on the short-term, the budget deficit reduces the national saving, leads to decreased supply of market funds, which increases the interest rates. In this context, the volume of investment decreases, the consumption is reduced, affecting the volume of economic activities and employment. The psychological influences combined with the economic boost caused by budget deficits act directly on financial markets, leading to falling down the values of capital markets and the depreciation of the currencies sometimes sudden for the national currency. Even if the depreciation of the exchange rate is often a method used to equilibrate the commercial balance, an uncontrolled amplification of budgetary deficits can sometimes lead to monetary depreciation. These, over a certain level, can neutralize the benefits obtained in the external plan by strong worsening of the internal imbalances, mainly through the increased inflationary pressures in the economy. So, in current circumstances, when you want to identify and encourage those branches and sub-branches of national economy which can be developed in the global economy, one of the basic decisions regarding the interpretation of economic processes is the adoption of a dynamic and creative concept which considers both requirements to use the fiscal levers in economic development policy and the possibility of modifying the structure of budgetary revenues and expenses.

  13. 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.

  14. ACCOUNTING REPORTS AND BUDGET PROCESS IN THE ROMANIAN PUBLIC SECTOR BETWEEN CONVERGENCE AND CHALLENGE

    Directory of Open Access Journals (Sweden)

    Elena\tHLACIUC

    2015-06-01

    Full Text Available Starting with the 1 of January 2014, the Romanian public sector has undergone a long transformation process: the change in the order of the organization and management of public institutions accounting, the chart of accounts and the instructions for its implementation, the implementation of an electronic reporting system for financial statements, the automatic verification within the system of whether the payments are within the budget or not, providing information on revenue achievement and payments made. Other measures are to be implemented such as the electronic signing by the credit release authorities of the revenue and expense budget. Even if these measures were for testing purposes in 2014, they influenced the work of the public sector professional accountant, on the one hand, and the public sector as a whole, on the other hand. In the present paper, we will present the effects of these changes on the budget transparency and especially on budgetary efficiency and the accounting reports.

  15. 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...

  16. Effects of thermal budget in n-type bifacial solar cell fabrication processes on effective lifetime of crystalline silicon

    Directory of Open Access Journals (Sweden)

    Tomihisa Tachibana

    2017-04-01

    Full Text Available The effects of residual C on cell properties are investigated from the view point of thermal budget in the n-type bifacial cell processes. Implied Voc obtained from wafers with same Oi concentration depend on the thermal budgets decreases as the Cs concentration increases. The Voc values vary depending on the wafer with different growth cooling rate. To analyze the effect of thermal budget correspond to solar cell fabrication process, CZ wafers with almost the same Oi concentrations are prepared. One of the wafers with relatively high residual Cs concentration shows the longer lifetime than the initial value after the 950 oC annealing step. On the other hand, the lifetime of a wafer with relatively low Cs concentration dramatically decreased by the same process due to the O segregation. These results suggest that it is important to choose appropriate wafer specification, starting with feedstock material, for increasing the solar cell efficiency.

  17. A perspective on the states` role in the Department of Energy`s Office of Environmental Management budget process

    Energy Technology Data Exchange (ETDEWEB)

    Carter, J.P.; Hinman, P. [Carter, Brock & Hinman, Boise, ID (United States)

    1995-12-31

    Responding in 1994 to proposed budget reductions and predicted funding shortfalls, the Office of Environmental Management at the Department of Energy began working closely with its regulators and stakeholders to prioritize activities. In a series of national and site specific meetings held with representatives of states, the Environmental Protection Agency, Indian tribes and the public, the Department of Energy brought regulators and other stakeholders into its budget development process in a {open_quotes}bottoms up{close_quotes} approach to the prioritization of activities at each of its sites. This paper presents an overview of this process which began last year and will highlight its unique cooperative nature. This paper will assess ways of institutionalizing this process. It also identifies issues to be addressed in resolving matters related to future budgets. Areas of concern to the Department of Energy`s host states and their regulators will be identified as they relate to waste management, cleanup and facility transition activities.

  18. 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

  19. 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

  20. 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...

  1. Scaling of brain metabolism with a fixed energy budget per neuron: implications for neuronal activity, plasticity and evolution.

    Science.gov (United States)

    Herculano-Houzel, Suzana

    2011-03-01

    It is usually considered that larger brains have larger neurons, which consume more energy individually, and are therefore accompanied by a larger number of glial cells per neuron. These notions, however, have never been tested. Based on glucose and oxygen metabolic rates in awake animals and their recently determined numbers of neurons, here I show that, contrary to the expected, the estimated glucose use per neuron is remarkably constant, varying only by 40% across the six species of rodents and primates (including humans). The estimated average glucose use per neuron does not correlate with neuronal density in any structure. This suggests that the energy budget of the whole brain per neuron is fixed across species and brain sizes, such that total glucose use by the brain as a whole, by the cerebral cortex and also by the cerebellum alone are linear functions of the number of neurons in the structures across the species (although the average glucose consumption per neuron is at least 10× higher in the cerebral cortex than in the cerebellum). These results indicate that the apparently remarkable use in humans of 20% of the whole body energy budget by a brain that represents only 2% of body mass is explained simply by its large number of neurons. Because synaptic activity is considered the major determinant of metabolic cost, a conserved energy budget per neuron has several profound implications for synaptic homeostasis and the regulation of firing rates, synaptic plasticity, brain imaging, pathologies, and for brain scaling in evolution.

  2. Scaling of brain metabolism with a fixed energy budget per neuron: implications for neuronal activity, plasticity and evolution.

    Directory of Open Access Journals (Sweden)

    Suzana Herculano-Houzel

    Full Text Available It is usually considered that larger brains have larger neurons, which consume more energy individually, and are therefore accompanied by a larger number of glial cells per neuron. These notions, however, have never been tested. Based on glucose and oxygen metabolic rates in awake animals and their recently determined numbers of neurons, here I show that, contrary to the expected, the estimated glucose use per neuron is remarkably constant, varying only by 40% across the six species of rodents and primates (including humans. The estimated average glucose use per neuron does not correlate with neuronal density in any structure. This suggests that the energy budget of the whole brain per neuron is fixed across species and brain sizes, such that total glucose use by the brain as a whole, by the cerebral cortex and also by the cerebellum alone are linear functions of the number of neurons in the structures across the species (although the average glucose consumption per neuron is at least 10× higher in the cerebral cortex than in the cerebellum. These results indicate that the apparently remarkable use in humans of 20% of the whole body energy budget by a brain that represents only 2% of body mass is explained simply by its large number of neurons. Because synaptic activity is considered the major determinant of metabolic cost, a conserved energy budget per neuron has several profound implications for synaptic homeostasis and the regulation of firing rates, synaptic plasticity, brain imaging, pathologies, and for brain scaling in evolution.

  3. Scaling of Brain Metabolism with a Fixed Energy Budget per Neuron: Implications for Neuronal Activity, Plasticity and Evolution

    Science.gov (United States)

    Herculano-Houzel, Suzana

    2011-01-01

    It is usually considered that larger brains have larger neurons, which consume more energy individually, and are therefore accompanied by a larger number of glial cells per neuron. These notions, however, have never been tested. Based on glucose and oxygen metabolic rates in awake animals and their recently determined numbers of neurons, here I show that, contrary to the expected, the estimated glucose use per neuron is remarkably constant, varying only by 40% across the six species of rodents and primates (including humans). The estimated average glucose use per neuron does not correlate with neuronal density in any structure. This suggests that the energy budget of the whole brain per neuron is fixed across species and brain sizes, such that total glucose use by the brain as a whole, by the cerebral cortex and also by the cerebellum alone are linear functions of the number of neurons in the structures across the species (although the average glucose consumption per neuron is at least 10× higher in the cerebral cortex than in the cerebellum). These results indicate that the apparently remarkable use in humans of 20% of the whole body energy budget by a brain that represents only 2% of body mass is explained simply by its large number of neurons. Because synaptic activity is considered the major determinant of metabolic cost, a conserved energy budget per neuron has several profound implications for synaptic homeostasis and the regulation of firing rates, synaptic plasticity, brain imaging, pathologies, and for brain scaling in evolution. PMID:21390261

  4. 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.

  5. Large differences in the diabatic heat budget of the tropical UTLS in reanalyses

    OpenAIRE

    J. S. Wright; S. Fueglistaler

    2013-01-01

    We present the time mean heat budgets of the tropical upper troposphere (UT) and lower stratosphere (LS) as simulated by five reanalysis models: MERRA, ERA-Interim, CFSR, JRA-25/JCDAS, and NCEP/NCAR. The simulated diabatic heat budget in the tropical UTLS differs significantly from model to model, with substantial implications for representations of transport and mixing. Large differences are apparent both in the net heat budget and in all comparable individual components, including la...

  6. 7 CFR 3402.14 - Budget and budget narrative.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Budget and budget narrative. 3402.14 Section 3402.14... GRADUATE AND POSTGRADUATE FELLOWSHIP GRANTS PROGRAM Preparation of an Application § 3402.14 Budget and budget narrative. Applicants must prepare the Budget, Form CSREES-2004, and a budget narrative...

  7. Processes governing transient responses of the deep ocean buoyancy budget to a doubling of CO2

    Science.gov (United States)

    Palter, J. B.; Griffies, S. M.; Hunter Samuels, B. L.; Galbraith, E. D.; Gnanadesikan, A.

    2012-12-01

    Recent observational analyses suggest there is a temporal trend and high-frequency variability in deep ocean buoyancy in the last twenty years, a phenomenon reproduced even in low-mixing models. Here we use an earth system model (GFDL's ESM2M) to evaluate physical processes that influence buoyancy (and thus steric sea level) budget of the deep ocean in quasi-steady state and under a doubling of CO2. A new suite of model diagnostics allows us to quantitatively assess every process that influences the buoyancy budget and its temporal evolution, revealing surprising dynamics governing both the equilibrium budget and its transient response to climate change. The results suggest that the temporal evolution of the deep ocean contribution to sea level rise is due to a diversity of processes at high latitudes, whose net effect is then advected in the Eulerian mean flow to mid and low latitudes. In the Southern Ocean, a slowdown in convection and spin up of the residual mean advection are approximately equal players in the deep steric sea level rise. In the North Atlantic, the region of greatest deep steric sea level variability in our simulations, a decrease in mixing of cold, dense waters from the marginal seas and a reduction in open ocean convection causes an accumulation of buoyancy in the deep subpolar gyre, which is then advected equatorward.

  8. 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...

  9. Relationship between organizational life cycle and budgeting process in mechanical metal company of high and middle Valley Itajaí

    Directory of Open Access Journals (Sweden)

    Leandro Marques

    2014-09-01

    Full Text Available The objective of this study was investigate the relationship of the different stages of organizational life cycle of companies in the field of mechanical metal in Alto and Médio Vale do Itajaí, with the profile of the budgeting process. The methodology used was characterized as descriptive performed by means of a survey, with a quantitative approach. We used a questionnaire with 54 questions divided into four blocks, adapted from Frezatti et al. (2010. The life cycle model in the implement of research is to Miller and Friesen (1984. Questionnaires were sent to 193 companies in the metal mechanic industry of the Alto and Médio Vale do Itajaí. We obtained 31 answers who were treated statistically by means of descriptive statistics, discriminant analysis and correlation analysis. The results show that most companies are in stages of birth and rejuvenation. It was also found that the budgeting process most commonly used by companies is budgetary control. It was identified that there is a relationship between budgeting process artifacts and the stage of life cycle that the company is, but this use occurs differently in each stage. Thus it is concluded that, as the company becomes more complex and advanced stages of the life cycle, the greater is the use of budgeting process, with significant drop in the use of these artifacts when the company is at the stage of decline.

  10. 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.

  11. 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.

  12. 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.

  13. Contribution of mesoscale processes to nutrient budgets in the Arabian Sea

    Digital Repository Service at National Institute of Oceanography (India)

    Resplandy, L; Levy, M.; Madec, G.; Pous, S.; Aumont, O.; DileepKumar, M.

    Contribution of mesoscale processes to nutrient1 budgets in the Arabian Sea2 L. Resplandy, 1 M. L´evy, 1 G. Madec, 1,2 S. Pous, 1 O. Aumont, 3 D. Kumar 4 L. Resplandy, LOCEAN, UPMC, BC100, 4 place Jussieu, F-75252 Paris cedex 05, France. (lrlod... is constant and set to 122/16 [Takahashi et al., 1985]. To ensure positive values, biogeo-141 chemical tracers are advected with the positive Monotone Upstream-centered Schemes for142 Conservation Laws [Van Leer, 1979; L´evy et al., 2001] and dissipated along...

  14. 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…

  15. 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...

  16. 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.

  17. Uranium ore deposits: geology and processing implications

    International Nuclear Information System (INIS)

    Belyk, C.L.

    2010-01-01

    There are fifteen accepted types of uranium ore deposits and at least forty subtypes readily identified around the world. Each deposit type has a unique set of geological characteristics which may also result in unique processing implications. Primary uranium production in the past decade has predominantly come from only a few of these deposit types including: unconformity, sandstone, calcrete, intrusive, breccia complex and volcanic ones. Processing implications can vary widely between and within the different geological models. Some key characteristics of uranium deposits that may have processing implications include: ore grade, uranium and gangue mineralogy, ore hardness, porosity, uranium mineral morphology and carbon content. Processing difficulties may occur as a result of one or more of these characteristics. In order to meet future uranium demand, it is imperative that innovative processing approaches and new technological advances be developed in order that many of the marginally economic traditional and uneconomic non-traditional uranium ore deposits can be exploited. (author)

  18. 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...

  19. Budget impact analysis of medicines: updated systematic review and implications.

    Science.gov (United States)

    Faleiros, Daniel Resende; Álvares, Juliana; Almeida, Alessandra Maciel; de Araújo, Vânia Eloisa; Andrade, Eli Iola Gurgel; Godman, Brian B; Acurcio, Francisco A; Guerra Júnior, Augusto A

    2016-01-01

    This evaluation determines whether published studies to date meet the key characteristics identified for budget impact analyses (BIA) for medicines, accomplished through a systematic review and assessment against identified key characteristics. Studies from 2001-2015 on 'budget impact analysis' with 'drug' interventions were assessed, selected based on their titles/abstracts and full texts, and their characteristics checked according to key criteria. Out of 1,984 studies, 92 were subsequently identified for review. Of these, 95% were published in Europe and the USA. 2012 saw the largest number of publications (16%) with a decline thereafter. 48% met up to 7 out of the 9 key characteristics. Only 22% stated no conflict of interest. The results indicate low adherence to the key characteristics that should be considered for BIAs and strong conflict of interest. This is an issue since BIAs can be of fundamental importance in managing the entry of new medicines including reimbursement decisions.

  20. 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.

  1. 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…

  2. The pitfalls of capital budgeting : when costs correlate to oil price. Is the real-options approach superior to traditional valuation?

    Energy Technology Data Exchange (ETDEWEB)

    Schiozer, R.F. [Getulio Vargas Foundation, Sao Paolo (Brazil). School of Administration de Empresas; Costa Lima, G.A.; Suslick, S.B. [Unicamp, Campinas (Brazil). Center of Petroleum Studies

    2007-07-01

    Due to increased demand for drilling rigs, specialized labor force and other resources, the costs of exploration, appraisal, development and production have significantly risen over the last five years. The change in costs has mostly been attributed to the increased activity in the oil and gas exploration and production (EP) industry, as a result of the increase in oil prices. It was hypothesized that operating costs in the EP industry were strongly correlated to the price of oil. However, the correlation between prices and costs has traditionally been overlooked in the capital budgeting process. This paper investigated the economic relationship between oil price and the operating costs in the EP industry. It also explored its implications for the capital budgeting process and decision-making. The paper demonstrated the evaluation of projects under traditional net present value (NPV) and real-option approaches. Empirical evidence was also provided on how costs correlated to oil prices. The differences between project valuation when cost-price correlation was taken into account or not was also discussed. Last, findings, conclusions and general implications of the results obtained for the decision-making process were identified. It was concluded that there was a positive correlation between price and operating costs, and that overlooking this relationship would have significant implications on the valuation of investment projects, both using a traditional NPV methodology, which resulted in undervalued projects, and under real option analysis, which resulted in overvaluing projects. 6 refs., 2 tabs., 5 figs.

  3. The pitfalls of capital budgeting : when costs correlate to oil price. Is the real-options approach superior to traditional valuation?

    International Nuclear Information System (INIS)

    Schiozer, R.F.; Costa Lima, G.A.; Suslick, S.B.

    2007-01-01

    Due to increased demand for drilling rigs, specialized labor force and other resources, the costs of exploration, appraisal, development and production have significantly risen over the last five years. The change in costs has mostly been attributed to the increased activity in the oil and gas exploration and production (EP) industry, as a result of the increase in oil prices. It was hypothesized that operating costs in the EP industry were strongly correlated to the price of oil. However, the correlation between prices and costs has traditionally been overlooked in the capital budgeting process. This paper investigated the economic relationship between oil price and the operating costs in the EP industry. It also explored its implications for the capital budgeting process and decision-making. The paper demonstrated the evaluation of projects under traditional net present value (NPV) and real-option approaches. Empirical evidence was also provided on how costs correlated to oil prices. The differences between project valuation when cost-price correlation was taken into account or not was also discussed. Last, findings, conclusions and general implications of the results obtained for the decision-making process were identified. It was concluded that there was a positive correlation between price and operating costs, and that overlooking this relationship would have significant implications on the valuation of investment projects, both using a traditional NPV methodology, which resulted in undervalued projects, and under real option analysis, which resulted in overvaluing projects. 6 refs., 2 tabs., 5 figs

  4. 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.

  5. 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.

  6. Hydrological and solute budgets of Lake Qinghai, the largest lake on the Tibetan Plateau

    Energy Technology Data Exchange (ETDEWEB)

    Jin, Zhangdong [Chinese Academy of Sciences (CAS), Beijing (China); National Cheng Kung Univ., Tainan City (Taiwan); You, Chen-Feng [National Cheng Kung Univ., Tainan City (Taiwan); Wang, Yi [Pacific Northwest National Lab. (PNNL), Richland, WA (United States); Shi, Yuewei [Bureau of Hydrology and Water Resources of Qinghai Province, Xining (China)

    2009-12-04

    Water level and chemistry of Lake Qinghai are sensitive to climate changes and are important for paleoclimatic implications. An accurate understanding of hydrological and chemical budgets is crucial for quantifying geochemical proxies and carbon cycle. Published results of water budget are firstly reviewed in this paper. Chemical budget and residence time of major dissolved constituents in the lake are estimated using reliable water budget and newly obtained data for seasonal water chemistry. The results indicate that carbonate weathering is the most important riverine process, resulting in dominance of Ca 2+ and DIC for river waters and groundwater. Groundwater contribution to major dissolved constituents is relatively small (4.2 ± 0.5%). Wet atmospheric deposition contributes annually 7.4–44.0% soluble flux to the lake, resulting from eolian dust throughout the seasons. Estimates of chemical budget further suggest that (1) the Buha-type water dominates the chemical components of the lake water, (2) Na+, Cl-, Mg 2+ , and K+ in lake water are enriched owing to their conservative behaviors, and (3) precipitation of authigenic carbonates (low-Mg calcite, aragonite, and dolomite) transits quickly dissolved Ca 2+ into the bottom sediments of the lake, resulting in very low Ca 2+ in the lake water. Therefore, authigenic carbonates in the sediments hold potential information on the relative contribution of different solute inputs to the lake and the lake chemistry in the past.

  7. A Historical Analysis of the Biennial Budget Process

    Science.gov (United States)

    1988-04-01

    commissioned In April 1974. He received a Master of Arts (MA) in Business Management from Tne University of The Philippines in 1983, and, in 1987, complitcd... tardiness there isn’t any empirical evidence to support this con- tention. To fully understand why biennial budgeting will not solve the first * three

  8. 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.

  9. Comparisons of watershed sulfur budgets in southeast Canada and northeast US: New approaches and implications

    Science.gov (United States)

    Mitchell, M.J.; Lovett, G.; Bailey, S.; Beall, F.; Burns, D.; Buso, D.; Clair, T.A.; Courchesne, F.; Duchesne, L.; Eimers, C.; Fernandez, I.; Houle, D.; Jeffries, D.S.; Likens, G.E.; Moran, M.D.; Rogers, C.; Schwede, D.; Shanley, J.; Weathers, K.C.; Vet, R.

    2011-01-01

    concentrations and deposition predictions with the predictions of two continental-scale air quality models, the Community Multiscale Air Quality (CMAQ) model and A Unified Regional Air-quality Modeling System (AURAMS) that utilize complete inventories of emissions and chemical budgets. The results of this comparison indicated that the predictive relationship provides an accurate representation of SO2 concentrations and S deposition for the region that is generally consistent with these models, and thus provides confidence that our approach could be used to develop accurate watershed S budgets for these 15 sites. Most watersheds showed large net losses of SO42- on an annual basis, and the watershed mass balances were grouped into five categories based on the relative value of mean annual net losses or net gains. The net annual fluxes of SO42- showed a strong relationship with hydrology; the largest net annual negative fluxes were associated with years of greatest precipitation amount and highest discharge. The important role of catchment hydrology on S budgets suggests implications for future predicted climate change as it affects patterns of precipitation and drought. The sensitivity of S budgets is likely to be greatest in watersheds with the greatest wetland area, which are particularly sensitive to drying and wetting cycles. A small number of the watersheds in this analysis were shown to have substantial S sources from mineral weathering, but most showed evidence of an internal source of SO42-, which is likely from the mineralization of organic S stored from decades of increased S deposition. Mobilization of this internal S appears to contribute about 1-6 kg S ha-1 year-1 to stream fluxes at these sites and is affecting the rate and extent of recovery from acidification as S deposition rates have declined in recent years. This internal S source should be considered when developing critical deposition loads that will promote ecosystem recovery from acidification and the depl

  10. 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

  11. 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…

  12. 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.

  13. 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.

  14. Pressures on DoD’s Budget Over the Next Decade

    Science.gov (United States)

    2016-11-16

    pay raises then equaled ECI for 2011 through 2013 – In the last three years (2014–2016) basic pay raise was below the ECI ■ DoD estimates that...National Civilians Provider Other Government Agencies (4.2) Working Capital Funds (37.6) Private Sector (87.7) DoD Civilians (53.6) Classified (14.8) WCF...E Outline • Fiscal Situation • Implications of Budget Control Act • Internal Pressures on DoD’s Budget 2C O N G R E S S I O N A L B U D G E

  15. 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...

  16. 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.

  17. 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

  18. 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.

  19. 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.

  20. 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.

  1. [Care for elderly patients in Africa: Analysis of the financial implications of the SESAME plan on the budget of the regional hospital center in Thies, Senegal].

    Science.gov (United States)

    Faye, A; Diousse, P; Seck, I; Diongue, M; Ndiaye, P; Diagne-Camara, M; Tal-Dia, A; Dia, La

    2010-04-01

    The SESAME plan has been implemented at the Thies Regional Hospital Center (TRHC) for one year. The purpose of this study was to analyze the financial implications of the plan on the hospital budget for the sustainability of care for persons aged 60 and over. This descriptive study included analysis of budget data from October 2006 to September 2007 plus information obtained by interviewing the accountant and head of SESAME plan. The number of patients managed, sources of CHRT funding, grants from various SESAME plan partners, and expenditures for each partner were determined. The weight of the SESAME plan in the CHRT operating budget was determined by calculating the ratio of the overall cost of care for elderly persons in relation to the hospital's revenues and SESAME grants. During the study period, the CHRT received a total of 17375 elderly persons including 89% with no pension or social security. The institute pension scheme (IPRES) covered 21% of the plan as compared to 79% for the state. Utilization plan grants in relation to funding source was 41% for IPRES and 124% for the State. The total cost of services provided to beneficiaries of the SESAME plan exceeded the aggregate amount by 26 083 847 CFA francs. The weight of the SESAME plan in the operating cost of the CHRT was 17%. Prefinancing a plan to cover elderly care in hospitals should be sufficient to prevent deficits from impacting negatively on the operating budget of the hospital.

  2. 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)…

  3. 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…

  4. 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.

  5. National Security Mission, Members and Budgeting in the United States and Australia: A Comparative Analysis

    Science.gov (United States)

    2011-06-01

    order for the budget to be formulated and approved. The budget process is summed up by the Australian Department of Finance and Deregulation : The...91 Australian Government: Department of Finance and Deregulation , Budget Process: The Australian Budget Process...Department of Energy (DOE) Insuring the integrity and safety of the country‘s nuclear weapons; promoting international nuclear safety; advancing

  6. 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...

  7. 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.

  8. 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)

  9. Holocene sediment distribution on the inner continental shelf of northeastern South Carolina: implications for the regional sediment budget and long-term shoreline response

    Science.gov (United States)

    Denny, Jane F.; Schwab, William C.; Baldwin, Wayne E.; Barnhardt, Walter A.; Gayes, Paul T.; Morton, R.A.; Warner, John C.; Driscoll, Neal W.; Voulgaris, George

    2013-01-01

    High-resolution geophysical and sediment sampling surveys were conducted offshore of the Grand Strand, South Carolina to define the shallow geologic framework of the inner shelf. Results are used to identify and map Holocene sediment deposits, infer sediment transport pathways, and discuss implications for the regional coastal sediment budget. The thickest deposits of Holocene sediment observed on the inner shelf form shoal complexes composed of moderately sorted fine sand, which are primarily located offshore of modern tidal inlets. These shoal deposits contain ~67 M m3 of sediment, approximately 96% of Holocene sediment stored on the inner shelf. Due to the lack of any significant modern fluvial input of sand to the region, the Holocene deposits are likely derived from reworking of relict Pleistocene and older inner-shelf deposits during the Holocene marine transgression. The Holocene sediments are concentrated in the southern part of the study area, due to a combination of ancestral drainage patterns, a regional shift in sediment supply from the northeast to the southwest in the late Pleistocene, and proximity to modern inlet systems. Where sediment is limited, only small, low relief ridges have formed and Pleistocene and older deposits are exposed on the seafloor. The low-relief ridges are likely the result of a thin, mobile veneer of sediment being transported across an irregular, erosional surface formed during the last transgression. Sediment textural trends and seafloor morphology indicate a long-term net transport of sediment to the southwest. This is supported by oceanographic studies that suggest the long-term sediment transport direction is controlled by the frequency and intensity of storms that pass through the region, where low pressure systems yield net along-shore flow to the southwest and a weak onshore component. Current sediment budget estimates for the Grand Strand yield a deficit for the region. Volume calculations of Holocene deposits on the

  10. 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.

  11. 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

  12. 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...

  13. 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.

  14. 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

  15. Developing an Earth system Inverse model for the Earth's energy and water budgets.

    Science.gov (United States)

    Haines, K.; Thomas, C.; Liu, C.; Allan, R. P.; Carneiro, D. M.

    2017-12-01

    The CONCEPT-Heat project aims at developing a consistent energy budget for the Earth system in order to better understand and quantify global change. We advocate a variational "Earth system inverse" solution as the best methodology to bring the necessary expertise from different disciplines together. L'Ecuyer et al (2015) and Rodell et al (2015) first used a variational approach to adjust multiple satellite data products for air-sea-land vertical fluxes of heat and freshwater, achieving closed budgets on a regional and global scale. However their treatment of horizontal energy and water redistribution and its uncertainties was limited. Following the recent work of Liu et al (2015, 2017) which used atmospheric reanalysis convergences to derive a new total surface heat flux product from top of atmosphere fluxes, we have revisited the variational budget approach introducing a more extensive analysis of the role of horizontal transports of heat and freshwater, using multiple atmospheric and ocean reanalysis products. We find considerable improvements in fluxes in regions such as the North Atlantic and Arctic, for example requiring higher atmospheric heat and water convergences over the Arctic than given by ERA-Interim, thereby allowing lower and more realistic oceanic transports. We explore using the variational uncertainty analysis to produce lower resolution corrections to higher resolution flux products and test these against in situ flux data. We also explore the covariance errors implied between component fluxes that are imposed by the regional budget constraints. Finally we propose this as a valuable methodology for developing consistent observational constraints on the energy and water budgets in climate models. We take a first look at the same regional budget quantities in CMIP5 models and consider the implications of the differences for the processes and biases active in the models. Many further avenues of investigation are possible focused on better valuing

  16. 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…

  17. 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…

  18. Fates, Budgets, and Health Implications of Macondo Spill Volatile Hydrocarbons in the Ocean and Atmosphere of the Gulf of Mexico

    Science.gov (United States)

    Leifer, I.; Barletta, B.; Blake, D. R.; Blake, N. J.; Bradley, E. S.; Meinardi, S.; Lehr, B.; Luyendyk, B. P.; Roberts, D. A.; Rowland, F. S.

    2010-12-01

    The Macondo Oil Spill released unprecedented oil and gas to the ocean, estimated at 63000 bbl/day, which dispersed and dissolved during rise (Technical Flow Rate Team Report, 2010); yet, most of the oil reached the sea surface as oil slicks that then evolved due to weathering and dispersant application (Mass Balance Report, 2010). Remote sensing (near infrared imaging spectrometry) allowed quantification of thick surface oil, values of which were incorporated into an overall oil budget calculation. Remote sensing data, atmospheric samples, and numerical modeling, strongly suggest significant volatile loss during rise, yet measured atmospheric concentrations were high. Scaling atmospheric measurements to the total oil spill implies very high, extensive, and persistent levels of atmospheric petroleum hydrocarbon exposure with strong health implications to on-site workers and to coastal residents from wind advection.

  19. 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.

  20. 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.

  1. 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.

  2. 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...

  3. 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.

  4. Budget analysis of Escherichia coli at a southern Lake Michigan Beach

    Science.gov (United States)

    Thupaki, P.; Phanikumar, M.S.; Beletsky, D.; Schwab, D.J.; Nevers, M.B.; Whitman, R.L.

    2010-01-01

    Escherichia coli (EC) concentrations at two beaches impacted by river plume dynamics in southern Lake Michigan were analyzed using three-dimensional hydrodynamic and transport models. The relative importance of various physical and biological processes influencing the fate and transport of EC were examined via budget analysis and a first-order sensitivity analysis of model parameters. The along-shore advective fluxofEC(CFU/m2·s)was found to be higher compared to its crossshore counterpart; however, the sum of diffusive and advective components was of a comparable magnitude in both directions showing the importance of cross-shore exchange in EC transport. Examination of individual terms in the EC mass balance equation showed that vertical turbulent mixing in the water column dominated the overall EC transport for the summer conditions simulated. Dilution due to advection and diffusion accounted for a large portion of the total EC budget in the nearshore, and the net EC loss rate within the water column (CFU/m3·s) was an order of magnitude smaller compared to the horizontal and vertical transport rates. This result has important implications for modeling EC at recreational beaches; however, the assessment of the magnitude of EC loss rate is complicated due to the strong coupling between vertical exchange and depth-dependent EC loss processes such as sunlight inactivation and settling. Sensitivity analysis indicated that solar inactivation has the greatest impact on EC loss rates. Although these results are site-specific, they clearly bring out the relative importance of various processes involved.

  5. 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...

  6. 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

  7. 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…

  8. 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.

  9. 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....

  10. 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...

  11. 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...

  12. Mass and energy budgets of animals: Behavioral and ecological implications

    Energy Technology Data Exchange (ETDEWEB)

    Porter, W.P.

    1993-01-01

    The common goal of these diverse projects is to understand the mechanisms of how animal populations respond to the continual changes in their environment in both time and space. Our models are mechanistic allowing us to explore how a wide array of environmental variables may determine individual performance. Large scale climate change and its effect on animal populations can be seen as quantitative extensions of biological responses to smaller scales of environmental variability. Changes in developmental rates or reproductive levels of individuals, extension or contraction of geographic ranges, and modification of community organization have all been documented in response to previous changes in habitats. We know from our biophysical work that some changes in function are driven by microclimate conditions directly, and some are mediated indirectly through ecological parameters such as the food supply. Our research is guided by a comprehensive conceptual scheme of the interaction of an animal with its environment. The physical and physiological properties of the organism, and the range of available microclimates, set bounds on the performance of organismal function, such as growth, reproduction, storage, and behavior. To leave the most offspring over a lifetime, animals must perform those functions in a way that maximizes the amount of resources devoted to reproduction. Maximizing the total size of the budget and minimizing those budget items not devoted to reproduction are crucial. Animals trade off among expenditures for current and future reproduction. Both water and energy are important, potentially limiting resources. Projects described here include empirical studies and theoretical models.

  13. 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

  14. Approaches and uncertainties in nutrient budgets; Implications for nutrient management and environmental policies

    NARCIS (Netherlands)

    Oenema, O.; Kros, J.; Vries, de W.

    2003-01-01

    Nutrient budgets of agroecosystems are constructed either (i) to increase the understanding of nutrient cycling, (ii) as performance indicator and awareness raiser in nutrient management and environmental policy, or (iii) as regulating policy instrument to enforce a certain nutrient management

  15. Experimental and modeling study of the impact of vertical transport processes from the boundary-layer on the variability and the budget of tropospheric ozone

    International Nuclear Information System (INIS)

    Colette, A.

    2005-12-01

    Closing the tropospheric ozone budget requires a better understanding of the role of transport processes from the major reservoirs: the planetary boundary layer and the stratosphere. Case studies lead to the identification of mechanisms involved as well as their efficiency. However, their global impact on the budget must be addressed on a climatological basis. This manuscript is thus divided in two parts. First, we present case studies based on ozone LIDAR measurements performed during the ESCOMPTE campaign. This work consists in a data analysis investigation by means of a hybrid - Lagrangian study involving: global meteorological analyses, Lagrangian particle dispersion computation, and mesoscale, chemistry - transport, and Lagrangian photochemistry modeling. Our aim is to document the amount of observed ozone variability related to transport processes and, when appropriate, to infer the role of tropospheric photochemical production. Second, we propose a climatological analysis of the respective impact of transport from the boundary-layer and from the tropopause region on the tropospheric ozone budget. A multivariate analysis is presented and compared to a trajectography approach. Once validated, this algorithm is applied to the whole database of ozone profiles collected above Europe during the past 30 years in order to discuss the seasonal, geographical and temporal variability of transport processes as well as their impact on the tropospheric ozone budget. The variability of turbulent mixing and its impact on the persistence of tropospheric layers will also be discussed. (author)

  16. 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)

  17. 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.

  18. 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…

  19. 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)

  20. Reduced thermal budget processing of Y-Ba-Cu-O films by rapid isothermal processing assisted metalorganic chemical vapor deposition

    International Nuclear Information System (INIS)

    Singh, R.; Sinha, S.; Hsu, N.J.; Ng, J.T.C.; Chou, P.; Thakur, R.P.S.; Narayan, J.

    1991-01-01

    Metalorganic chemical vapor deposition (MOCVD) has the potential of emerging as a viable technique to fabricate ribbons, tapes, coated wires, and the deposition of films of high-temperature superconductors, and related materials. As a reduced thermal budget processing technique, rapid isothermal processing (RIP) based on incoherent radiation as the source of energy can be usefully coupled to conventional MOCVD. In this paper we report on the deposition and characterization of high quality superconducting thin films of Y-Ba-Cu-O (YBCO) on yttrium stabilized zirconia substrates by RIP assisted MOCVD. Using O 2 gas as the source of oxygen, YBCO films deposited initially at 600 degree C for 1 min and at 745 degree C for 25 min followed by deposition at 780 degree C for 45 s are primarily c-axis oriented and zero resistance is observed at 89--90 K. The zero magnetic field current density at 53 and 77 K are 1.2x10 6 and 3x10 5 A/cm 2 , respectively. By using a mixture of N 2 O and O 2 as the oxygen source substrate temperature was further reduced in the deposition of YBCO films. The films deposited initially at 600 degree C for 1 min and than at 720 degree C for 30 min are c-axis oriented and with zero resistance being observed at 91 K. The zero magnetic field current densities at 53 and 77 K are 3.4x10 6 and 1.2x10 6 A/cm 2 , respectively. To the best of our knowledge this is the highest value of critical current density, J c for films deposited by MOCVD at a substrate temperature as low as 720 degree C. It is envisioned that high energy photons from the incoherent light source and the use of a mixture of N 2 O and O 2 as the oxygen source, assist chemical reactions and lower overall thermal budget for processing of these films

  1. 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...

  2. Accrual Budgeting: Experiences of Other Nations and Implications for the United States

    Science.gov (United States)

    2000-02-01

    Responsibility Act FRAB Financial Reporting Advisory Board GAAP generally accepted accounting principles GDP gross domestic product IP Independency...investment while the NIPA budget shows current expenditures and thus excludes investments and includes the consumption of fixed capital ( depreciation ). Page...asset purchases below a certain amount if the department can fund them from depreciation reserves. See chapter 3 and country appendixes for

  3. 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.

  4. 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.

  5. 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 ...

  6. 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.

  7. 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...

  8. 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...

  9. 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,…

  10. A Primer on Recent Canadian Defence Budgeting Trends and Implications

    Directory of Open Access Journals (Sweden)

    David Perry

    2015-04-01

    Full Text Available Faced with a dangerous world, the federal government has made recapitalizing and updating Canada’s armed forces a priority. Unfortunately, fiscal pressures obliged the government to deviate from its Canada First Defence Strategy, cutting staff and delaying military hardware acquisitions. However, the introduction this year of the Defence Procurement Strategy should allow Ottawa to use improved approaches to buy equipment that would otherwise have been purchased already under the DND’s opaque capital expenditure system. At present, DND capital funds are mostly subject to accrual accounting. Capital costs are charged against the defence budget as annual amortization expenses over equipment lifecycles. While this enables multiple capital projects to go ahead simultaneously, not all of the money covering capital costs is treated this way. Traditional A-Base Vote 5 expenses are still charged to the budget the year the expenditure is made — and the DND consistently underspends the Vote 5 funds available by as much as 28 percent. Since 2007/8, an estimated $6.42 billion wasn’t used as intended. While some of this can be carried forward, there are limits. Leftover funds exceeding them are returned to the Treasury and are thereby lost. It’s up to the DND to make up losses out of future funding. Just as bad, the accrual method doesn’t fully account for inflation, so when schedules slip, project purchasing power diminishes by hundreds of millions of dollars. Ambitious initiatives like the Joint Support Ship and (likely the Canadian Surface Combatant end up taking hits to reflect harsh budgetary realities; the capabilities of Canada’s soldiers suffer. This policy brief draws on research and confidential interviews to highlight the pressing need for reform in Canadian defence procurement.

  11. 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...

  12. Money Talks: Gender Budgeting in the University of Iceland

    Directory of Open Access Journals (Sweden)

    Finnborg S. Jónasdóttir

    2016-06-01

    Full Text Available The article addresses the financial framework, decision-making and budgeting processes of the University of Iceland from a gender perspective. The newly appointed rector of the University of Iceland (elected 2015 together with the university council is currently revising the UI system of the distribution formula of budget allocation. This provides an opportunity to examine the system which is inspired by New Public Management, with emphasis on global competition and performance based indicators. The aim of the article is to scrutinize the current system of budget allocation and distribution and its significance when it comes to gender. We ask how the, allegedly gender neutral, system plays out for different schools and disciplines and for academics in different ranks, when the gender dimension is taken into account. We draw on empirical data collected as part of the GARCIA research project, Gendering the Academy and Research combating Career Instability and Asymmetries, which is supported by the 7th Framework Programme of the European Union. To shed a light on the process we focus on the male-dominated School of Engineering and Natural Sciences (SENS and the more feminised School of Social Sciences (SSS. The exploration shows that the financial framework, decision-making and budgeting processes at the University of Iceland are rather non-transparent, and biased in favour of the natural sciences. This applies to funding from the state; third party funding; the allocation of funding in the teaching part of the budgeting, as well as the research part. From the article it can be concluded that the current system contains an internal, though unintended, gender bias that needs to be corrected.

  13. 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,...

  14. The behavioral implications of the bilateral gamma process

    Science.gov (United States)

    Xie, Haibin; Wang, Shouyang; Lu, Zudi

    2018-06-01

    Bilateral gamma process is widely used in risk management and asset pricing. However the behavioral implications of this process remain unknown. This paper investigates this problem for the first time within the framework of Tauchen and Pitts (1983). With the assumption that there are two types of traders in the market, the optimistic and the pessimistic, we find the bilateral gamma process can be derived from Walrasian equilibrium. This finding establishes the microstructure foundations for the bilateral gamma process.

  15. PARTICULARITIES OF BUDGETING OF INVESTMENTS YIELD

    Directory of Open Access Journals (Sweden)

    ANCA JARMILA GUŢĂ

    2011-01-01

    Full Text Available The paper presents some particularities of the budget process of all the investments as a main aspect in taking the best decision according to the main use of all the firms’ resources. As a measure method of the investments yield the main one is that which describes the relationship between the profit and the investment which improves the deccisional process.

  16. Safety risk assessment using analytic hierarchy process (AHP) during planning and budgeting of construction projects.

    Science.gov (United States)

    Aminbakhsh, Saman; Gunduz, Murat; Sonmez, Rifat

    2013-09-01

    The inherent and unique risks on construction projects quite often present key challenges to contractors. Health and safety risks are among the most significant risks in construction projects since the construction industry is characterized by a relatively high injury and death rate compared to other industries. In construction project management, safety risk assessment is an important step toward identifying potential hazards and evaluating the risks associated with the hazards. Adequate prioritization of safety risks during risk assessment is crucial for planning, budgeting, and management of safety related risks. In this paper, a safety risk assessment framework is presented based on the theory of cost of safety (COS) model and the analytic hierarchy process (AHP). The main contribution of the proposed framework is that it presents a robust method for prioritization of safety risks in construction projects to create a rational budget and to set realistic goals without compromising safety. The framework provides a decision tool for the decision makers to determine the adequate accident/injury prevention investments while considering the funding limits. The proposed safety risk framework is illustrated using a real-life construction project and the advantages and limitations of the framework are discussed. Copyright © 2013 National Safety Council and Elsevier Ltd. All rights reserved.

  17. Territorial Indicative Budget Ceilings (PIK as Instrument of Technocracy of Regional Development Planning

    Directory of Open Access Journals (Sweden)

    Sarjiyanto Sarjiyanto

    2017-03-01

    Full Text Available This research aims at analyzing the local government policy related to the local budget posture in the each territorial. There are uncertainty methods in dividing and formulating the local budget posture in each territorial in Indonesia. It is not depend on the actual economic variables of each territorial. This study uses the literature studies to collect the data of planning and budgeting. The content analysis of this local government economic policy is based on of the planning and budgeting process itself. The detailed information is found by observations and in-depth interview with the informants about the planning and budgeting process in Rembang. The result shows the variables that can determine the fair instrument in formulating the local budget posture some of which are: the number of population, the number of drop out (DO, the illiteracy (IR, the infant mortality rate (IMR, the malnutrition data, the number of poor (HCI, the economic growth, the damaged road infrastructure, the damaged irrigation system, the damaged schools, the land building tax, and the amount of retribution.

  18. 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...

  19. 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.

  20. INTEGRATION OF SHIP HULL ASSEMBLY SEQUENCE PLANNING, SCHEDULING AND BUDGETING

    Directory of Open Access Journals (Sweden)

    Remigiusz Romuald Iwańkowicz

    2015-02-01

    Full Text Available The specificity of the yard work requires the particularly careful treatment of the issues of scheduling and budgeting in the production planning processes. The article presents the method of analysis of the assembly sequence taking into account the duration of individual activities and the demand for resources. A method of the critical path and resource budgeting were used. Modelling of the assembly was performed using the acyclic graphs. It has been shown that the assembly sequences can have very different feasible budget regions. The proposed model is applied to the assembly processes of large-scale welded structures, including the hulls of ships. The presented computational examples have a simulation character. They show the usefulness of the model and the possibility to use it in a variety of analyses.

  1. 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…

  2. 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

  3. 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.

  4. implications of decision making process on agricultural employees

    African Journals Online (AJOL)

    This study was designed to determine the implications of decision making process on employees' turnover in the Institute of ... Involvement in Decision Making and Agricultural Employees' Turnover in Ibadan, Nigeria 37 ..... Lack of motivation.

  5. 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.

  6. Large differences in the diabatic heat budget of the tropical UTLS in reanalyses

    Science.gov (United States)

    Wright, J. S.; Fueglistaler, S.

    2013-04-01

    We present the time mean heat budgets of the tropical upper troposphere (UT) and lower stratosphere (LS) as simulated by five reanalysis models: MERRA, ERA-Interim, CFSR, JRA-25/JCDAS, and NCEP/NCAR. The simulated diabatic heat budget in the tropical UTLS differs significantly from model to model, with substantial implications for representations of transport and mixing. Large differences are apparent both in the net heat budget and in all comparable individual components, including latent heating, heating due to radiative transfer, and heating due to parameterised vertical mixing. We describe and discuss the most pronounced differences. Although they may be expected given difficulties in representing moist convection in models, the discrepancies in latent heating are still disturbing. We pay particular attention to discrepancies in radiative heating (which may be surprising given the strength of observational constraints on temperature and tropospheric water vapour) and discrepancies in heating due to turbulent mixing (which have received comparatively little attention).

  7. 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.

  8. The Role of Rationality in University Budgeting.

    Science.gov (United States)

    Chaffee, Ellen Earle

    1983-01-01

    Although empirical accounts of organizational decision making often show that the process is not a rational one, a study of budgeting at Stanford University during the 1970s, while not conclusive or comprehensive, supported the claim that the institution's process was rational and provided a procedure for testing a decision-making model. (MSE)

  9. 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.

  10. School-Based Budgeting in New York City: Perceptions of School Communities.

    Science.gov (United States)

    Iatarola, Patrice; Stiefel, Leanna

    1998-01-01

    Summarizes results of surveys and interviews of community members from 29 New York City schools involved in school-level budgeting during 1995-96. Analyzes respondents' knowledge about school budgets, ideas about resource decision making, perceptions of budgetary power, and suggestions. Fully 80% of respondents supported a participatory process.…

  11. 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....

  12. Constraints and trade-offs in climate-dependent adaptation: energy budgets and growth in a latitudinal cline

    Directory of Open Access Journals (Sweden)

    Hans O. Pörtner

    2005-12-01

    Full Text Available Characteristics of temperature-dependent metabolic adaptation as well as their implications for associated changes in energy budgets are analysed based on comparisons of fish and invertebrates from various latitudinal clines in northern and southern hemispheres and on integrated ecological and physiological approaches. To identify putative “bottlenecks” of adaptation and for a general cause and effect understanding, the temperature sensitivity of growth as a key energy budget component is investigated, considering underlying processes at population, whole animal and cellular levels. Available data support the hypothesis that natural selection favours individuals for energy efficiency and maximised growth, but is subject to constraints of limited energy availability and temperature. According to emerging relationships between energy turnover, temperature variability and thermal tolerance, the notion that selection should favour a certain metabolic rate according to mean temperature is too simplistic. Within the energy budget, savings in maintenance costs set free energy for growth, visible as growth increments at a low standard metabolic rate. Such energy savings are maximised at the permanently low temperature of the Antarctic. However, some variability persists as pelagic lifestyles in the Antarctic are fuelled by higher metabolic rates at the expense of reduced growth. Temperature variability in the cold, as in the Subarctic, causes a rise in maintenance costs at the expense of growth, but in favour of exercise and thus foraging capacity. Such transitions in energy cost between sub-polar and polar areas are not visible in the southern hemisphere, where there is less temperature variability. However, these patterns—as well as many of the underlying mechanisms—still remain incompletely investigated, especially with respect to the suggested hierarchy in energy allocation to energy budget components.

  13. 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...

  14. Reduced thermal budget processing of Y--Ba--Cu--O high temperature superconducting thin films by metalorganic chemical vapor deposition

    International Nuclear Information System (INIS)

    Singh, R.; Sinha, S.; Hsu, N.J.; Ng, J.T.C.; Chou, P.; Thakur, R.P.S.; Narayan, J.

    1991-01-01

    Metalorganic chemical vapor deposition (MOCVD) has the potential of emerging as a viable technique to fabricate ribbons, tapes, coated wires, and the deposition of films of high temperature superconductors, and related materials. As a reduced thermal budget processing technique, rapid isothermal processing (RIP) based on incoherent radiation as the source of energy can be usefully coupled to conventional MOCVD. In this paper we report on the deposition and characterization of high quality superconducting thin films of Y--Ba--Cu--O (YBCO) on MgO and SrTiO 3 substrates by RIP assisted MOCVD. By using a mixture of N 2 O and O 2 as the oxygen source films deposited initially at 600 degree C for 1 min and then at 740 degree C for 30 min are primarily c-axis oriented and with zero resistance being observed at 84 and 89 K for MgO and SrTiO 3 substrates, respectively. The zero magnetic field current densities at 77 K for MgO and SrTiO 3 substrates are 1.2x10 6 and 1.5x10 6 A/cm 2 , respectively. It is envisaged that high energy photons from the incoherent light source and the use of a mixture of N 2 O and O 2 as the oxygen source, assist chemical reactions and lower overall thermal budget for processing of these films

  15. 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.

  16. 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.

  17. 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.

  18. Bounded Rationality and Budgeting

    OpenAIRE

    Ibrahim, Mukdad

    2016-01-01

    This article discusses the theory of bounded rationality which had been introduced by Herbert Simon in the 1950s. Simon introduced the notion of bounded rationality stating that while decision-makers strive for rationality, they are limited by the effect of the environment, their information process capacity and by the constraints on their information storage and retrieval capabilities. Moreover, this article tries to specifically blend this notion into budgeting, using the foundations of inc...

  19. Energy-Performance-Based Design-Build Process: Strategies for Procuring High-Performance Buildings on Typical Construction Budgets: Preprint

    Energy Technology Data Exchange (ETDEWEB)

    Scheib, J.; Pless, S.; Torcellini, P.

    2014-08-01

    NREL experienced a significant increase in employees and facilities on our 327-acre main campus in Golden, Colorado over the past five years. To support this growth, researchers developed and demonstrated a new building acquisition method that successfully integrates energy efficiency requirements into the design-build requests for proposals and contracts. We piloted this energy performance based design-build process with our first new construction project in 2008. We have since replicated and evolved the process for large office buildings, a smart grid research laboratory, a supercomputer, a parking structure, and a cafeteria. Each project incorporated aggressive efficiency strategies using contractual energy use requirements in the design-build contracts, all on typical construction budgets. We have found that when energy efficiency is a core project requirement as defined at the beginning of a project, innovative design-build teams can integrate the most cost effective and high performance efficiency strategies on typical construction budgets. When the design-build contract includes measurable energy requirements and is set up to incentivize design-build teams to focus on achieving high performance in actual operations, owners can now expect their facilities to perform. As NREL completed the new construction in 2013, we have documented our best practices in training materials and a how-to guide so that other owners and owner's representatives can replicate our successes and learn from our experiences in attaining market viable, world-class energy performance in the built environment.

  20. QUALITY, EFFECTIVENESS AND MANAGEMENT INFORMATION SYSTEMS PERFORMANCE OF LOCAL TREASURIES BUDGET ACCOUNTING

    OpenAIRE

    Biljana Tešić

    2011-01-01

    The role of management information systems (MIS) of local treasuries budget accounting is to provide qualitative information support to management in process of decision making and to provide effective managing of key processes of budget accounting, in accordance with requests of management on all levels of decision making. From the aspect of effectiveness and request for quality, in accordance with request of users and defined system goals, this research includes the analysis of characterist...

  1. STOCK EXCHANGE LISTING INDUCES SOPHISTICATION OF CAPITAL BUDGETING

    Directory of Open Access Journals (Sweden)

    Wesley Mendes-da-Silva

    2014-08-01

    Full Text Available This article compares capital budgeting techniques employed in listed and unlisted companies in Brazil. We surveyed the Chief Financial Officers (CFOs of 398 listed companies and 300 large unlisted companies, and based on 91 respondents, the results suggest that the CFOs of listed companies tend to use less simplistic methods more often, for example: NPV and CAPM, and that CFOs of unlisted companies are less likely to estimate the cost of equity, despite being large companies. These findings indicate that stock exchange listing may require greater sophistication of the capital budgeting process.

  2. THE EFFECTIVENESS OF BUDGET ALLOCATION IN PUBLIC PROCUREMENT

    Directory of Open Access Journals (Sweden)

    Irina Yu. Fedorova

    2015-01-01

    Full Text Available This article deals with the problem of budget allocation in the state order inRussia. Assesses the effectiveness of the financial mechanism of the public procurement business entities, purchasing activities are regulated by Federal Law №44-FZ and №223-FZ. The dynamics of financing the procurement process and reveal its features by using the most common methods of procurement through competitive bidding and without bidding. Identifies the causes of inefficient spending budget as a result of the non-competitive procurement methods by certain categories of business entities. 

  3. Carbon budgets for two Portuguese estuaries: implications for the management and conservation of coastal waters

    Directory of Open Access Journals (Sweden)

    Ana P. Oliveira

    2014-07-01

    The results presented illustrate that Tagus and Sado estuaries represent an important land/ocean boundary for carbon transformation and emission, and confirm the anthropogenic pressure that these estuaries are subject to. Carbon budgets vary markedly within and between these two estuaries reflecting the human pressure. Anthropogenic inputs, autochthonous carbon production and primary production are indicated as the main responsible for the carbon production within the estuaries. Both estuaries export carbon to the ocean and to the atmosphere. The inorganic carbon faction has a major role in the carbon budget, enriching the ocean in carbon dioxide, contributing this for the greenhouse effect. Our understanding of organic and inorganic carbon fluxes in Tagus and Sado estuaries is vital for an efficient protection and preservation of such ecosystems being helpful in limit human-caused damage and in restoring damaged estuarine/coastal ecosystems. In addition, the economic impact of the carbon fluxes to the atmosphere, estimated as €375,000 per year, creates the appropriate incentives to reduce emissions and shift them to higher-value uses. Suggesting, therefore, a coastal management re-oriented towards a more adaptive approach through the use of carbon market-based policies. This study is a contribution to the integration of coastal and global carbon cycles. However, additional efforts are required to fully merge other components subsystems, such as salt marshes, with these budgets. Moreover, a fully comprehension of the community metabolism in these estuaries will greatly improve this integration.

  4. 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…

  5. QUALITY, EFFECTIVENESS AND MANAGEMENT INFORMATION SYSTEMS PERFORMANCE OF LOCAL TREASURIES BUDGET ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Biljana Tešić

    2011-09-01

    Full Text Available The role of management information systems (MIS of local treasuries budget accounting is to provide qualitative information support to management in process of decision making and to provide effective managing of key processes of budget accounting, in accordance with requests of management on all levels of decision making. From the aspect of effectiveness and request for quality, in accordance with request of users and defined system goals, this research includes the analysis of characteristics and goals of identified key processes, critical success factors (CSF, key performance indicators (KPI, standards for realization of users requests, results of processes and indicators of goals realisation. The aim of this paper, based on the results of the analysis, is to develop models for evaluation of quality and effectiveness and to define key performance indicators of MIS of budget accounting, in order to perceive the level of achievement of the goals of the system, effectiveness of processes and level of fulfillment of requirements and needs of all users groups that are significant for budge t accounting of local treasuries.

  6. 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

  7. 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.

  8. 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...

  9. 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

  10. 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.

  11. From Donorship to Ownership? Budget Support and Donor Influence in Rwanda and Tanzania

    NARCIS (Netherlands)

    Swedlund, H.J.

    2013-01-01

    In this article, I analyze the relationship between budget support and ownership, or recipient-country control over policy outcomes, by exploring how budget support donors in Rwanda and Tanzania attempt to exert influence over domestic policy processes. In contrast to the conventional rhetoric about

  12. 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.

  13. 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…

  14. Building a Library Web Server on a Budget.

    Science.gov (United States)

    Orr, Giles

    1998-01-01

    Presents a method for libraries with limited budgets to create reliable Web servers with existing hardware and free software available via the Internet. Discusses staff, hardware and software requirements, and security; outlines the assembly process. (PEN)

  15. 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...

  16. Modeling Budget Optimum Allocation of Khorasan Razavi Province Agriculture Sector

    Directory of Open Access Journals (Sweden)

    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

  17. The role of consultant-researchers in the design and implementation process of a programme budget in a local government organization

    NARCIS (Netherlands)

    ter Bogt, H.J.; van Helden, G.J.

    This paper deals with our role as consultant-researchers in the improvement trajectory of a programme budget used in a Dutch province. For the 2009s programme budget the newly designed budget format was used in two pilot programmes. One year later we participated in the implementation of this format

  18. U.S. Budgeting for the United Nations: Process, Policy, and Problems

    Science.gov (United States)

    2009-06-01

    in the report, noting that loan guarantees in support of U.S. defense exports for UN peacekeeping operations or any other humanitarian assistance...Office of Management and Budget. (2009). Earmarks. Accessed February 2009: http://www.earmarks.omb.gov Ozmanczyk, E. J., & Mango , A. (Ed.) (2003...Pema THIS PAGE INTENTIONALLY LEFT BLANK i REPORT DOCUMENTATION PAGE Form Approved OMB No. 0704-0188 Public reporting burden for this collection of

  19. Carbon budget of tropical forests in Southeast Asia and the effects of deforestation: an approach using a process-based model and field measurements

    Directory of Open Access Journals (Sweden)

    M. Adachi

    2011-09-01

    Full Text Available More reliable estimates of the carbon (C stock within forest ecosystems and C emission induced by deforestation are urgently needed to mitigate the effects of emissions on climate change. A process-based terrestrial biogeochemical model (VISIT was applied to tropical primary forests of two types (a seasonal dry forest in Thailand and a rainforest in Malaysia and one agro-forest (an oil palm plantation in Malaysia to estimate the C budget of tropical ecosystems in Southeast Asia, including the impacts of land-use conversion. The observed aboveground biomass in the seasonal dry tropical forest in Thailand (226.3 t C ha−1 and the rainforest in Malaysia (201.5 t C ha−1 indicate that tropical forests of Southeast Asia are among the most C-abundant ecosystems in the world. The model simulation results in rainforests were consistent with field data, except for the NEP, however, the VISIT model tended to underestimate C budget and stock in the seasonal dry tropical forest. The gross primary production (GPP based on field observations ranged from 32.0 to 39.6 t C ha−1 yr−1 in the two primary forests, whereas the model slightly underestimated GPP (26.5–34.5 t C ha−1 yr−1. The VISIT model appropriately captured the impacts of disturbances such as deforestation and land-use conversions on the C budget. Results of sensitivity analysis showed that the proportion of remaining residual debris was a key parameter determining the soil C budget after the deforestation event. According to the model simulation, the total C stock (total biomass and soil C of the oil palm plantation was about 35% of the rainforest's C stock at 30 yr following initiation of the plantation. However, there were few field data of C budget and stock, especially in oil palm plantation. The C budget of each ecosystem must be evaluated over the long term using both the model simulations and observations to

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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

  9. 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...

  10. 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.

  11. Evaluating Observation Influence on Regional Water Budgets in Reanalyses

    Science.gov (United States)

    Bosilovich, Michael G.; Chern, Jiun-Dar; Mocko, David; Robertson, Franklin R.; daSilva, Arlindo M.

    2014-01-01

    The assimilation of observations in reanalyses incurs the potential for the physical terms of budgets to be balanced by a term relating the fit of the observations relative to a forecast first guess analysis. This may indicate a limitation in the physical processes of the background model, or perhaps inconsistencies in the observing system and its assimilation. In the MERRA reanalysis, an area of long term moisture flux divergence over land has been identified over the Central United States. Here, we evaluate the water vapor budget in this region, taking advantage of two unique features of the MERRA diagnostic output; 1) a closed water budget that includes the analysis increment and 2) a gridded diagnostic output data set of the assimilated observations and their innovations (e.g. forecast departures). In the Central United States, an anomaly occurs where the analysis adds water to the region, while precipitation decreases and moisture flux divergence increases. This is related more to a change in the observing system than to a deficiency in the model physical processes. MERRAs Gridded Innovations and Observations (GIO) data narrow the observations that influence this feature to the ATOVS and Aqua satellites during the 06Z and 18Z analysis cycles. Observing system experiments further narrow the instruments that affect the anomalous feature to AMSUA (mainly window channels) and AIRS. This effort also shows the complexities of the observing system, and the reactions of the regional water budgets in reanalyses to the assimilated observations.

  12. Mask characterization for CDU budget breakdown in advanced EUV lithography

    Science.gov (United States)

    Nikolsky, Peter; Strolenberg, Chris; Nielsen, Rasmus; Nooitgedacht, Tjitte; Davydova, Natalia; Yang, Greg; Lee, Shawn; Park, Chang-Min; Kim, Insung; Yeo, Jeong-Ho

    2012-11-01

    As the ITRS Critical Dimension Uniformity (CDU) specification shrinks, semiconductor companies need to maintain a high yield of good wafers per day and a high performance (and hence market value) of finished products. This cannot be achieved without continuous analysis and improvement of on-product CDU as one of the main drivers for process control and optimization with better understanding of main contributors from the litho cluster: mask, process, metrology and scanner. In this paper we will demonstrate a study of mask CDU characterization and its impact on CDU Budget Breakdown (CDU BB) performed for an advanced EUV lithography with 1D and 2D feature cases. We will show that this CDU contributor is one of the main differentiators between well-known ArFi and new EUV CDU budgeting principles. We found that reticle contribution to intrafield CDU should be characterized in a specific way: mask absorber thickness fingerprints play a role comparable with reticle CDU in the total reticle part of the CDU budget. Wafer CD fingerprints, introduced by this contributor, may or may not compensate variations of mask CD's and hence influence on total mask impact on intrafield CDU at the wafer level. This will be shown on 1D and 2D feature examples in this paper. Also mask stack reflectivity variations should be taken into account: these fingerprints have visible impact on intrafield CDs at the wafer level and should be considered as another contributor to the reticle part of EUV CDU budget. We observed also MEEF-through-field fingerprints in the studied EUV cases. Variations of MEEF may also play a role for the total intrafield CDU and may be taken into account for EUV Lithography. We characterized MEEF-through-field for the reviewed features, the results to be discussed in our paper, but further analysis of this phenomenon is required. This comprehensive approach to characterization of the mask part of EUV CDU characterization delivers an accurate and integral CDU Budget

  13. 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

  14. Stakeholder participation in radiological decision making: processes and implication

    International Nuclear Information System (INIS)

    2004-01-01

    Since 1998, the OECD Nuclear Energy Agency has been organizing a series of workshops to address the various aspects of stakeholder involvement in radiological protection decision making. These workshops have been instrumental in forging consensus and improving understanding of key issues in this area. Building on the experience of the first two 'Villigen workshops', the third in the series extensively analysed three case studies, which covered the licensing of a new facility, the clean-up and release of an old facility, and the rehabilitation of a large, contaminated area. Consideration was given to the stakeholder involvement processes that had been used, and the implications that these did or could have on radiological protection policy, regulation and application. The workshop papers analysing these processes and implications are presented in these proceedings, which should provide valuable examples and lessons for governments, regulators and practitioners. (author)

  15. 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...

  16. 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...

  17. 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)

  18. Marketing with limited budget

    OpenAIRE

    Smirnova, Daria

    2017-01-01

    The purpose of this research-based thesis was to get an idea how managers of two small resembling hotels of a specific region deal with marketing process with a limited budget. In addition, the aim of the thesis was to examine if hotel managers who were interviewed perceive marketing only in the way of ‘promotion’ rather than marketing research, marketing mix and marketing environment theories. It was also found out if hotel managers of those hotels consider marketing as a key to successful h...

  19. 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

  20. Aspects of capital budgeting decision-making process of emerging markets transnational corporations

    OpenAIRE

    Alieva, D.

    2012-01-01

    Considers present-day aspects of capital budgeting decision-making in investment projects by transnational corporations (TNCs) in emerging markets. Discusses peculiarities of cash flows of TNC mother and project companies which influence the decision-making in project investment. A number of effective valuation techniques for multicurrency projects has been proposed, taking into account adjustments for various factors.

  1. 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.

  2. 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.

  3. 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...

  4. 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 ...

  5. 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.

  6. 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.

  7. 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....

  8. 1981 research programme and budget of Hahn-Meitner-Institut fuer Kernforschung Berlin

    International Nuclear Information System (INIS)

    Anon.

    1981-01-01

    Hahn-Meitner-Institut fuer Kernforschung Berlin (HMI) is one of the twelve large research centers of the Federal Republic of Germany; like the other centers, it has to present a combined research programme and budget (programme budget) every year. In these programme budgets, as in the medium-term financial planning in the federal budget, planning for the current year is combined with a medium-term plan for the three next years. For the year 1981, the budget of HMI includes a total expenditure of about DM 85 million, DM 71.2 million of which are direct R + D expenditures. This R + D programme is carried by 396 of the total staff of 705. Research is done in the following fields (approximate figures): Heavy ion physics DM 23.0 million. Radiation- and photochemistry DM 11.4 million. Solid state research DM 20.9 million. Nuclear chemistry DM 8.9 million. Data processing/electronics DM 7.0 million. (orig./UA) [de

  9. 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)

  10. Politics of the U.S. Federal budget process.

    Science.gov (United States)

    Elwood, Thomas W

    U.S. Congress members are influenced in three ways: 1) through the acquisition of money to finance political campaigns; 2) by acquiring enough votes to enable them to be reelected; and 3) obtaining expert information on topics of personal interest. Federal spending patterns have a strong impact on the first two items. The ability to funnel money into a congressional district or state provides an excellent opportunity for a legislator to remain in office. Congress often appears to be highly irrational but individual legislators find it in their rational self-interest to behave in ways that are detrimental to the collective interest of Congress as an institution and to the collective good of society. Every year, leaders of both parties begin a legislative session with the intention of producing both a concurrent budget resolution and a set of spending bills according to schedule. Usually, they fail dismally. This article discusses the reasons why such failures tend to occur regularly.

  11. Radiation budget measurement/model interface research

    Science.gov (United States)

    Vonderhaar, T. H.

    1981-01-01

    The NIMBUS 6 data were analyzed to form an up to date climatology of the Earth radiation budget as a basis for numerical model definition studies. Global maps depicting infrared emitted flux, net flux and albedo from processed NIMBUS 6 data for July, 1977, are presented. Zonal averages of net radiation flux for April, May, and June and zonal mean emitted flux and net flux for the December to January period are also presented. The development of two models is reported. The first is a statistical dynamical model with vertical and horizontal resolution. The second model is a two level global linear balance model. The results of time integration of the model up to 120 days, to simulate the January circulation, are discussed. Average zonal wind, meridonal wind component, vertical velocity, and moisture budget are among the parameters addressed.

  12. Problems and Specific Features of Sub-Federal Budgets Execution in 2015

    Directory of Open Access Journals (Sweden)

    Anna Ivanovna Povarova

    2016-09-01

    Full Text Available Last year has been marked by worrying trends in the development of a budgetary crisis in Russian regions; the crisis became apparent in 2013, when regional authorities had to get into huge debts in order to provide finances for the social obligations in the framework of the presidential decrees of May 7, 2012. The budget process in 2015 was characterized by expanding negative trends in those regions that had previously been the engines of economic growth and budget donors, which contradicts the regional development strategy. The crisis response measures consist in a large-scale optimization of expenses. Despite an attempt undertaken by the Government to replace commercial borrowings with budget loans, there are still no prospects for solving the debt issue. On the contrary, expert forecasts predict a doubling of the debt stock in regions by the end of 2017. Cuts in the expenditures on human capital development should be considered as a new negative trend, naturally resulting in the deterioration of material well-being of Russians, which was expressed in the decline in their real incomes and raising poverty level. It seems that on the eve of the RF State Duma elections the social policy of the authorities ceases to be socially oriented. Under the circumstances of an aggravating budget crisis, the Government is not increasing unrepayable financial aid (it did increase it in 2009; instead, it is pursuing the opposite policy and estranges itself from providing support to regions. Moreover, the Cabinet of Ministers does not openly wish to carry out a just division of powers and obligations of governmental units, but turns it into a mechanism for financing federal budget deficit by shifting state obligations onto the regions. The paper presents the results of the analysis of sub-federal budgets execution in 2015. The main goal was to identify the features of budget process and trends in the dynamics of budget parameters. The main conclusion is that

  13. 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...

  14. Streamwater chemistry and nutrient budgets for forested watersheds in New England: variability and management implications

    Science.gov (United States)

    J.W. Hornbeck; S.W. Bailey; D.C. Buso; J.B. Shanley

    1997-01-01

    Chemistry of precipitation and streamwater and resulting input-output budgets for nutrient ions were determined concurrently for three years on three upland, forested watersheds located within an 80 km radius in central New England. Chemistry of precipitation and inputs of nutrients via wet deposition were similar among the three watersheds and were generally typical...

  15. The control gap : the role of budgets, accounting information and (non-) decisions in hospital settings

    OpenAIRE

    Nyland, Kari; Pettersen, Inger Johanne

    2004-01-01

    This paper investigates the link between budgets, accounting information and the decisionmaking processes at both strategic and operational levels in a large Norwegian hospital, as this hospital now is facing the New Public Management reforms which are introduced in Norway. The study has examined the use of budget and accounting information in the management control process. The empirical data are based on interviews with key actors in the decision-making process at all management levels in t...

  16. 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

  17. 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…

  18. Applications of stable isotope analysis to atmospheric trace gas budgets

    Directory of Open Access Journals (Sweden)

    Brenninkmeijer C. A.M.

    2009-02-01

    Full Text Available Stable isotope analysis has become established as a useful method for tracing the budgets of atmospheric trace gases and even atmospheric oxygen. Several new developments are briefly discussed in a systematic way to give a practical guide to the scope of recent work. Emphasis is on applications and not on instrumental developments. Processes and reactions are less considered than applications to resolve trace gas budgets. Several new developments are promising and applications hitherto not considered to be possible may allow new uses.

  19. [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.

  20. 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)

  1. [HAS budget impact analysis guidelines: A new decision-making tool].

    Science.gov (United States)

    Ghabri, Salah; Poullié, Anne-Isabelle; Autin, Erwan; Josselin, Jean-Michel

    2017-10-02

    Budget impact analysis (BIA) provides short and medium-term estimates on changes in budgets and resources resulting from the adoption of new health interventions. The objective of this article is to present the main messages of the newly developed French National Authority for Health (HAS) guidelines on budget impact analysis : issues, recommendations and perspectives. The HAS guidelines development process was based on data derived from a literature review on BIA (search dates : January 2000 to June 2016), an HAS retrospective investigation, a public consultation, international expert advice, and approval from the HAS Board and the Economic and Public Health Evaluation Committee. Based on its research findings, HAS developed its first BIA guidelines, which include recommendations on the following topics : BIA definition, perspective, populations, time horizon, compared scenarios, budget impact models, costing, discounting, choice of clinical data, reporting of results and uncertainty analysis. The HAS BIA guidelines are expected to enhance the usefulness of BIA as an essential part of a comprehensive economic assessment of healthcare interventions, which itself includes cost-effectiveness analysis and equity of access to healthcare.

  2. 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

  3. 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...

  4. 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...

  5. 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.

  6. Gap-closing test structures for temperature budget determination

    NARCIS (Netherlands)

    Faber, Erik Jouwert; Wolters, Robertus A.M.; Schmitz, Jurriaan

    2011-01-01

    We present the extension of a method for determining the temperature budget of the process side of silicon substrates and chips, employing silicide formation reactions. In this work, silicon-on-insulator type substrates are used instead of bulk silicon wafers. By an appropriate choice of the layer

  7. 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)

  8. 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…

  9. 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...

  10. Dynamic fracture network around faults: implications for earthquake ruptures, ground motion and energy budget

    Science.gov (United States)

    Okubo, K.; Bhat, H. S.; Rougier, E.; Lei, Z.; Knight, E. E.; Klinger, Y.

    2017-12-01

    Numerous studies have suggested that spontaneous earthquake ruptures can dynamically induce failure in secondary fracture network, regarded as damage zone around faults. The feedbacks of such fracture network play a crucial role in earthquake rupture, its radiated wave field and the total energy budget. A novel numerical modeling tool based on the combined finite-discrete element method (FDEM), which accounts for the main rupture propagation and nucleation/propagation of secondary cracks, was used to quantify the evolution of the fracture network and evaluate its effects on the main rupture and its associated radiation. The simulations were performed with the FDEM-based software tool, Hybrid Optimization Software Suite (HOSSedu) developed by Los Alamos National Laboratory. We first modeled an earthquake rupture on a planar strike-slip fault surrounded by a brittle medium where secondary cracks can be nucleated/activated by the earthquake rupture. We show that the secondary cracks are dynamically generated dominantly on the extensional side of the fault, mainly behind the rupture front, and it forms an intricate network of fractures in the damage zone. The rupture velocity thereby significantly decreases, by 10 to 20 percent, while the supershear transition length increases in comparison to the one with purely elastic medium. It is also observed that the high-frequency component (10 to 100 Hz) of the near-field ground acceleration is enhanced by the dynamically activated fracture network, consistent with field observations. We then conducted the case study in depth with various sets of initial stress state, and friction properties, to investigate the evolution of damage zone. We show that the width of damage zone decreases in depth, forming "flower-like" structure as the characteristic slip distance in linear slip-weakening law, or the fracture energy on the fault, is kept constant with depth. Finally, we compared the fracture energy on the fault to the energy

  11. 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.

  12. 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.

  13. 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...

  14. 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

  15. National Round Table on the Environment and the Economy : Greening of the budget submission : Budget recommendations 2003

    International Nuclear Information System (INIS)

    2003-01-01

    The mandate of the National Round Table on the Environment and the Economy is to act as a catalyst to identify, explain and promote principles and practices of sustainable development in all sectors of Canadian society. This annual set of recommendations outlining ways in which the Federal Government can better integrate economic, social, and environmental considerations into its annual budget is the result of multi-stakeholder processes involving industry, Aboriginals, environmental interest groups and others. The focus of this year's recommendations is in ensuring a more fully balanced budget that achieves an equilibrium between economic, environmental, and societal objectives. The 34 recommendations included in the report touched upon the following areas: sustainable urban communities; brownfield redevelopment; sustainability opportunities for Northern Aboriginal communities; environment and human health; conserving Canada's natural heritage; and building Canada's knowledge base and sustainable development capacity. A summary of recommended measures was provided in appendix A. tabs

  16. 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…

  17. 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...

  18. 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...

  19. 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

  20. 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)

  1. 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...

  2. 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. ...

  3. The Lust for Efficiency: A Downhome Story or The Implications of Zero-Based Budgeting for Institutions of Higher Education as Seen from the State of Georgia's Experience.

    Science.gov (United States)

    Fincher, Cameron

    Reactions to zero-based budgeting in the State of Georgia as it pertains to institutions of higher education are discussed. Major advantages and disadvantages of zero-based budgeting as reported by budget analysts and selected department heads in state agencies were examined by George Minmier and Roger Hermanson (1976). Zero-based budgeting was…

  4. 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...

  5. 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...

  6. 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

  7. 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...

  8. 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

  9. Diagnosing MJO Destabilization and Propagation with the Moisture and MSE Budgets

    Science.gov (United States)

    Maloney, Eric; Wolding, Brandon

    2015-04-01

    Novel diagnostics obtained as an extension of empirical orthogonal function analysis are used as a composting basis to gain insight into MJO dynamics through examination of reanalysis moisture and moist static energy budgets. The net effect of vertical moisture advection and cloud processes was found to be a modest positive feedback to column moisture anomalies during both enhanced and suppressed phases of the MJO. This positive feedback is regionally strengthened by anomalous surface fluxes of latent heat. The modulation of horizontal synoptic scale eddy mixing acts as a negative feedback to column moisture anomalies, while anomalous winds acting against the mean state moisture gradient aid in eastward propagation. These processes act in a systematic fashion across the Indian Ocean and oceanic regions of the Maritime Continent. The ability to approximately close the MSE budget serves an important role in constraining the moisture budget, whose residual is several times larger than the total and horizontal advective moisture tendencies. Comparison with TRMM precipitation anomalies suggests that the moisture budget residual results from an underestimation by ERAi of variations in both total precipitation and vertical moisture advection associated with the MJO. The results of this study support the concept of the MJO as a moisture-mode. This analysis is extended to examine the impact of boundary layer convergence driven by MJO SST anomalies on the vertically-integrated moisture budget. Results from a coupled version of the SP-CAM suggest that SST-driven moisture convergence anomalies are of a sufficient amplitude to be important for MJO propagation and destabilization, and may help explain why coupled models produce better simulations of the MJO than uncoupled models.

  10. 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...

  11. Hydrodynamic processes in sharp meander bends and their morphological implications

    NARCIS (Netherlands)

    Blanckaert, K.

    2011-01-01

    The migration rate of sharp meander bends exhibits large variance and indicates that some sharply curved bends tend to stabilize. These observations remain unexplained. This paper examines three hydrodynamic processes in sharp bends with fixed banks and discusses their morphological implications:

  12. 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

  13. Advancing mission in the marketplace. Integrated strategic planning and budgeting helps a system remain accountable.

    Science.gov (United States)

    Smessaert, A H

    1992-10-01

    In the late 1980s Holy Cross Health System (HCHS), South Bend, IN, began to implement a revised strategic planning and budgeting process to effectively link the system's mission with its day-to-day operations. Leaders wanted a process that would help system employees internalize and act on the four major elements articulated in the HCHS mission statement: fidelity, excellence, empowerment, and stewardship. Representatives from mission, strategic planning, and finance from the corporate office and subsidiaries examined planning and budgeting methods. From the beginning, HCHS leaders decided that the process should be implemented gradually, with each step focusing on refining methodology and improving mission integration. As the process evolved. HCHS developed a sequence in which planning preceded budgeting. The system also developed a variety of educational and collaborative initiatives to help system employees adapt to the organization's change of direction. One critical aspect of HCHS's ongoing education is an ethical reflection process that helps participants balance ethical considerations by viewing an issue from three perspectives: social vision, multiple responsibility, and self-interest.

  14. National Round Table on the Environment and the Economy : Greening of the budget submission : Budget recommendations 2003

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2003-07-01

    The mandate of the National Round Table on the Environment and the Economy is to act as a catalyst to identify, explain and promote principles and practices of sustainable development in all sectors of Canadian society. This annual set of recommendations outlining ways in which the Federal Government can better integrate economic, social, and environmental considerations into its annual budget is the result of multi-stakeholder processes involving industry, Aboriginals, environmental interest groups and others. The focus of this year's recommendations is in ensuring a more fully balanced budget that achieves an equilibrium between economic, environmental, and societal objectives. The 34 recommendations included in the report touched upon the following areas: sustainable urban communities; brownfield redevelopment; sustainability opportunities for Northern Aboriginal communities; environment and human health; conserving Canada's natural heritage; and building Canada's knowledge base and sustainable development capacity. A summary of recommended measures was provided in appendix A. tabs.

  15. 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

  16. The role of risk and cost benefit in program budgeting

    Energy Technology Data Exchange (ETDEWEB)

    Henry, C.J.; Alchowiak, J. [Dept. of Energy, Washington, DC (United States)

    1995-12-31

    The primary Environmental Management (EM) program mission is protecting human health and the environment. EM is currently facing a decreasing budget while still having to deal with competing requirements and risks to workers, public, and environment. There has been no consistent framework for considering in an integrated fashion the multiple types of risks and hazards present in the nuclear weapons complex. Therefore, to allocate resources during the budget process, EM is using risk, long term costs, mortgage reduction, compliance issues, and stakeholders concerns to prioritize the funding of activities. Risk and cost-benefit analysis are valuable tools to help make decisions to reduce risks to health, safety, and the environment in a sensible and cost-effective manner. Principles for priority setting using risk analysis are to seek to compare risks by grouping them into broad categories of concern (e.g., high, medium, and low); to set priorities in managing risks to account for relevant management and social considerations; to inform priorities by as broad a range of views as possible, ideally with consensus; and, to try to coordinate risk reduction efforts among programs. The Draft Risk Report to Congress, Risks and the Risk Debate: Searching for Common Ground {open_quote}The First Step,{close_quote} provides the first link between budget, compliance requirements, and risk reduction/pollution prevention activities. The process used for the report provides an initial framework to capture the spectrum of risks associated with environmental management activities and to link these risks in a qualitative fashion to compliance and the budget.

  17. The role of risk and cost benefit in program budgeting

    International Nuclear Information System (INIS)

    Henry, C.J.; Alchowiak, J.

    1995-01-01

    The primary Environmental Management (EM) program mission is protecting human health and the environment. EM is currently facing a decreasing budget while still having to deal with competing requirements and risks to workers, public, and environment. There has been no consistent framework for considering in an integrated fashion the multiple types of risks and hazards present in the nuclear weapons complex. Therefore, to allocate resources during the budget process, EM is using risk, long term costs, mortgage reduction, compliance issues, and stakeholders concerns to prioritize the funding of activities. Risk and cost-benefit analysis are valuable tools to help make decisions to reduce risks to health, safety, and the environment in a sensible and cost-effective manner. Principles for priority setting using risk analysis are to seek to compare risks by grouping them into broad categories of concern (e.g., high, medium, and low); to set priorities in managing risks to account for relevant management and social considerations; to inform priorities by as broad a range of views as possible, ideally with consensus; and, to try to coordinate risk reduction efforts among programs. The Draft Risk Report to Congress, Risks and the Risk Debate: Searching for Common Ground open-quote The First Step,close-quote provides the first link between budget, compliance requirements, and risk reduction/pollution prevention activities. The process used for the report provides an initial framework to capture the spectrum of risks associated with environmental management activities and to link these risks in a qualitative fashion to compliance and the budget

  18. 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.

  19. Balancing the books - a statistical theory of prospective budgets in Earth System science

    Science.gov (United States)

    O'Kane, J. Philip

    An honest declaration of the error in a mass, momentum or energy balance, ɛ, simply raises the question of its acceptability: "At what value of ɛ is the attempted balance to be rejected?" Answering this question requires a reference quantity against which to compare ɛ. This quantity must be a mathematical function of all the data used in making the balance. To deliver this function, a theory grounded in a workable definition of acceptability is essential. A distinction must be drawn between a retrospective balance and a prospective budget in relation to any natural space-filling body. Balances look to the past; budgets look to the future. The theory is built on the application of classical sampling theory to the measurement and closure of a prospective budget. It satisfies R.A. Fisher's "vital requirement that the actual and physical conduct of experiments should govern the statistical procedure of their interpretation". It provides a test, which rejects, or fails to reject, the hypothesis that the closing error on the budget, when realised, was due to sampling error only. By increasing the number of measurements, the discrimination of the test can be improved, controlling both the precision and accuracy of the budget and its components. The cost-effective design of such measurement campaigns is discussed briefly. This analysis may also show when campaigns to close a budget on a particular space-filling body are not worth the effort for either scientific or economic reasons. Other approaches, such as those based on stochastic processes, lack this finality, because they fail to distinguish between different types of error in the mismatch between a set of realisations of the process and the measured data.

  20. 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...

  1. Budgeting at Local Government Level: Preparation, Problems and ...

    African Journals Online (AJOL)

    Budgeting process is central to any administration be it local, state or federal public or private because control of the purse is perhaps the most effective tool of coordination. The scope and nature of the entire governmental operations is determined by the allocation of appropriation to the various programmes. In fact human ...

  2. 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…

  3. Passenger transport modal split based on budgets and implication for energy consumption: Approach and application in China

    International Nuclear Information System (INIS)

    Zhang, Shuwei; Liu, Deshun; Jiang, Kejun

    2007-01-01

    Transport will be the strongest growing energy demand sector in the future, especially in developing countries like China, and it needs more attention. The evolution of transport structure is very important in the dynamic of transport development, and therefore worth emphasis. In this study, a modal split model maximizing spatial welfare and constrained by travel money budget and time budget is developed. This approach differs from the general econometric-based approach used in most existing macro transport studies and deals with the cost and speed of transport modes as important variables explicitly. The model is then applied to China's transport sector together with sensitivity test despite many data problems. The decomposition of energy consumption generated from bottom-up model based on this modal split identified the importance of modal split and turnover expansion in the next 30 years, which should be a stronger area of focus in transportation studies. (author)

  4. 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.”

  5. Participatory Budgeting: Could It Diminish Health Disparities in the United States?

    Science.gov (United States)

    Hagelskamp, Carolin; Schleifer, David; Rinehart, Chloe; Silliman, Rebecca

    2018-05-07

    Participatory budgeting (PB)-a democratic process where ordinary residents decide directly how to spend part of a public budget-has gained impressive momentum in US municipalities, spreading from one pilot project in Chicago's 49th ward in 2009 to 50 active PB processes across 14 cities in 2016-2017. Over 93,600 US residents voted in a PB process in 2015-2016, deciding over a total of about $49.5 million and funding 264 projects intended to improve their communities. The vast majority of US PB processes take place in large urban centers (e.g., New York City, Chicago, Seattle, Boston), but PB has also recently spread to some smaller cities and towns [1]. Figure 1 illustrates the growth of PB processes in the USA, and within New York City and Chicago council districts specifically. Fig. 1 Participatory budgeting in the USA has grown from 1 process in 2009-2010 to 50 processes in 2016-2017 PB constitutes a rare form of public engagement in that it typically comprises several distinct stages that encourage residents to participate from project idea collection to project implementation (see Fig. 2). The decisive public vote in US PB is practically binding as elected officials commit to implementing the public decision at the outset of the process. Moreover, all current PB processes in the USA have expanded voting rights to residents under 18 years old and to non-citizens. Under President Obama, the White House recognized PB as a model for open governance. Participatory Budgeting Project, a nonprofit organization that advocates for PB, won the 2014 Brown Democracy Medal, which recognizes the best work being done to advance democracy in the USA and internationally. Fig. 2 Typical stages of a participatory budgeting process in the USA PB has been lauded for its potential to energize local democracy, contribute to more equitable public spending and help reduce inequality [2, 3]. Social justice goals have been explicit in US PB from the start. Grassroots advocates

  6. 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.

  7. 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.

  8. 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...

  9. 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...

  10. 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...

  11. 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

  12. 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.”

  13. 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...

  14. 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...

  15. 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...

  16. The Global Methane Budget 2000-2012

    Science.gov (United States)

    Saunois, Marielle; Bousquet, Philippe; Poulter, Benjamin; Peregon, Anna; Ciais, Philippe; Canadell, Josep G.; Dlugokencky, Edward J.; Etiope, Giuseppe; Bastviken, David; Houweling, Sander; hide

    2016-01-01

    The global methane (CH4) budget is becoming an increasingly important component for managing realistic pathways to mitigate climate change. This relevance, due to a shorter atmospheric lifetime and a stronger warming potential than carbon dioxide, is challenged by the still unexplained changes of atmospheric CH4 over the past decade. Emissions and concentrations of CH4 are continuing to increase, making CH4 the second most important human-induced greenhouse gas after carbon dioxide. Two major difficulties in reducing uncertainties come from the large variety of diffusive CH4 sources that overlap geographically, and from the destruction of CH4 by the very short-lived hydroxyl radical (OH). To address these difficulties, we have established a consortium of multi-disciplinary scientists under the umbrella of the Global Carbon Project to synthesize and stimulate research on the methane cycle, and producing regular (approximately biennial) updates of the global methane budget. This consortium includes atmospheric physicists and chemists, biogeochemists of surface and marine emissions, and socio-economists who study anthropogenic emissions. Following Kirschke et al. (2013), we propose here the first version of a living review paper that integrates results of top-down studies (exploiting atmospheric observations within an atmospheric inverse-modeling framework) and bottom-up models, inventories and data-driven approaches (including process-based models for estimating land surface emissions and atmospheric chemistry, and inventories for anthropogenic emissions, data-driven extrapolations).For the 2003-2012 decade, global methane emissions are estimated by top-down inversions at 558 TgCH4 yr(exp -1), range 540-568. About 60 of global emissions are anthropogenic (range 50-65%). Since 2010, the bottom-up global emission inventories have been closer to methane emissions in the most carbon-intensive Representative Concentrations Pathway (RCP8.5) and higher than all other RCP

  17. 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

  18. 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.

  19. Passenger transport modal split based on budgets and implication for energy consumption: Approach and application in China

    Energy Technology Data Exchange (ETDEWEB)

    Zhang, Shuwei; Liu, Deshun [School of Public Policy and Management (SPPM) and Institute of Energy, Environment, and Economy, Tsinghua University, Beijing 100084 (China); Jiang, Kejun [Energy Research Institute, National Development and Reform Commission, Beijing 100084 (China)

    2007-09-15

    Transport will be the strongest growing energy demand sector in the future, especially in developing countries like China, and it needs more attention. The evolution of transport structure is very important in the dynamic of transport development, and therefore worth emphasis. In this study, a modal split model maximizing spatial welfare and constrained by travel money budget and time budget is developed. This approach differs from the general econometric-based approach used in most existing macro transport studies and deals with the cost and speed of transport modes as important variables explicitly. The model is then applied to China's transport sector together with sensitivity test despite many data problems. The decomposition of energy consumption generated from bottom-up model based on this modal split identified the importance of modal split and turnover expansion in the next 30 years, which should be a stronger area of focus in transportation studies. (author)

  20. 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...

  1. 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.

  2. 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…

  3. CDO budgeting

    Science.gov (United States)

    Nesladek, Pavel; Wiswesser, Andreas; Sass, Björn; Mauermann, Sebastian

    2008-04-01

    The Critical dimension off-target (CDO) is a key parameter for mask house customer, affecting directly the performance of the mask. The CDO is the difference between the feature size target and the measured feature size. The change of CD during the process is either compensated within the process or by data correction. These compensation methods are commonly called process bias and data bias, respectively. The difference between data bias and process bias in manufacturing results in systematic CDO error, however, this systematic error does not take into account the instability of the process bias. This instability is a result of minor variations - instabilities of manufacturing processes and changes in materials and/or logistics. Using several masks the CDO of the manufacturing line can be estimated. For systematic investigation of the unit process contribution to CDO and analysis of the factors influencing the CDO contributors, a solid understanding of each unit process and huge number of masks is necessary. Rough identification of contributing processes and splitting of the final CDO variation between processes can be done with approx. 50 masks with identical design, material and process. Such amount of data allows us to identify the main contributors and estimate the effect of them by means of Analysis of variance (ANOVA) combined with multivariate analysis. The analysis does not provide information about the root cause of the variation within the particular unit process, however, it provides a good estimate of the impact of the process on the stability of the manufacturing line. Additionally this analysis can be used to identify possible interaction between processes, which cannot be investigated if only single processes are considered. Goal of this work is to evaluate limits for CDO budgeting models given by the precision and the number of measurements as well as partitioning the variation within the manufacturing process. The CDO variation splits according to

  4. 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…

  5. 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...

  6. 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.

  7. 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

  8. 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...

  9. 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...

  10. 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...

  11. Effects of stratospheric perturbations on the solar radiation budget

    International Nuclear Information System (INIS)

    Luther, F.M.

    1978-04-01

    The changes in solar absorption and in local heating rates due to perturbations to O 3 and NO 2 concentrations caused by stratospheric injection of NO/sub x/ and CFM pollutants are assessed. The changes in species concentration profiles are derived from theoretical calculations using a transport-kinetics model. Because of significant changes in our understanding of stratospheric chemistry during the past year, the assessment of the effect of stratospheric perturbations on the solar radiation budget differs from previous assessments. Previously, a reduction in O 3 due to an NO/sub x/ injection caused a net decrease in the gaseous solar absorption;now the same perturbation leads to a net increase. The implication of these changes on the surface temperature is also discussed

  12. Microbiological implications of the food irradiation process

    International Nuclear Information System (INIS)

    Teufel, P.

    1981-01-01

    The Joint FAO/IAEA/WHO Expert Committee on the wholesomeness of irradiated food which met in 1976 concluded after a detailed and critical review of the available information, that the microbiological aspects of food irradiation were fully comparable to those of conventional processes used in modern food technology. Processing of food by irradiation may be considered from the microbiological point of view as separate procedures: high dose treatment (> 10 kGy), for sterilisation (radappertization) and low dose treatment (< 10 kGy) for pasteurisation (radicidation, radurization), (for definitions see p. 43), disinfestation, or inhibition of sprouting. No public health hazards related to micro-organisms arise from high dose irradiation because this process results in commercially sterile products. On the other hand, it is important to consider the possible microbiological hazards when food is irradiated with a low dose. The microbiological implications relate to the natural radiation resistance of bacteria, yeasts, fungi and viruses or to the mutagenic effects of ionising radiation in micro-organisms. Both areas of concern were reviewed in detail by Ingram and Ingram and Farkas. (orig.)

  13. 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

  14. 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

  15. 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...

  16. 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

  17. 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...

  18. 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.…

  19. 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

  20. 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

  1. 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....

  2. 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 ...

  3. 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...

  4. Considering the role of time budgets on copy-error rates in material culture traditions: an experimental assessment.

    Science.gov (United States)

    Schillinger, Kerstin; Mesoudi, Alex; Lycett, Stephen J

    2014-01-01

    Ethnographic research highlights that there are constraints placed on the time available to produce cultural artefacts in differing circumstances. Given that copying error, or cultural 'mutation', can have important implications for the evolutionary processes involved in material culture change, it is essential to explore empirically how such 'time constraints' affect patterns of artefactual variation. Here, we report an experiment that systematically tests whether, and how, varying time constraints affect shape copying error rates. A total of 90 participants copied the shape of a 3D 'target handaxe form' using a standardized foam block and a plastic knife. Three distinct 'time conditions' were examined, whereupon participants had either 20, 15, or 10 minutes to complete the task. One aim of this study was to determine whether reducing production time produced a proportional increase in copy error rates across all conditions, or whether the concept of a task specific 'threshold' might be a more appropriate manner to model the effect of time budgets on copy-error rates. We found that mean levels of shape copying error increased when production time was reduced. However, there were no statistically significant differences between the 20 minute and 15 minute conditions. Significant differences were only obtained between conditions when production time was reduced to 10 minutes. Hence, our results more strongly support the hypothesis that the effects of time constraints on copying error are best modelled according to a 'threshold' effect, below which mutation rates increase more markedly. Our results also suggest that 'time budgets' available in the past will have generated varying patterns of shape variation, potentially affecting spatial and temporal trends seen in the archaeological record. Hence, 'time-budgeting' factors need to be given greater consideration in evolutionary models of material culture change.

  5. Research Costs Investigated: A Study Into the Budgets of Dutch Publicly Funded Drug-Related Research.

    Science.gov (United States)

    van Asselt, Thea; Ramaekers, Bram; Corro Ramos, Isaac; Joore, Manuela; Al, Maiwenn; Lesman-Leegte, Ivonne; Postma, Maarten; Vemer, Pepijn; Feenstra, Talitha

    2018-01-01

    The costs of performing research are an important input in value of information (VOI) analyses but are difficult to assess. The aim of this study was to investigate the costs of research, serving two purposes: (1) estimating research costs for use in VOI analyses; and (2) developing a costing tool to support reviewers of grant proposals in assessing whether the proposed budget is realistic. For granted study proposals from the Netherlands Organization for Health Research and Development (ZonMw), type of study, potential cost drivers, proposed budget, and general characteristics were extracted. Regression analysis was conducted in an attempt to generate a 'predicted budget' for certain combinations of cost drivers, for implementation in the costing tool. Of 133 drug-related research grant proposals, 74 were included for complete data extraction. Because an association between cost drivers and budgets was not confirmed, we could not generate a predicted budget based on regression analysis, but only historic reference budgets given certain study characteristics. The costing tool was designed accordingly, i.e. with given selection criteria the tool returns the range of budgets in comparable studies. This range can be used in VOI analysis to estimate whether the expected net benefit of sampling will be positive to decide upon the net value of future research. The absence of association between study characteristics and budgets may indicate inconsistencies in the budgeting or granting process. Nonetheless, the tool generates useful information on historical budgets, and the option to formally relate VOI to budgets. To our knowledge, this is the first attempt at creating such a tool, which can be complemented with new studies being granted, enlarging the underlying database and keeping estimates up to date.

  6. Reducing uncertainty in nitrogen budgets for African livestock systems

    International Nuclear Information System (INIS)

    Rufino, M C; Brandt, P; Herrero, M; Butterbach-Bahl, K

    2014-01-01

    Livestock is poorly represented in N budgets for the African continent although some studies have examined livestock-related N flows at different levels. Livestock plays an important role in N cycling and therefore on N budgets including livestock-related flows. This study reviews the literature on N budgets for Africa to identify factors contributing to uncertainties. Livestock densities are usually modelled because of the lack of observational spatial data. Even though feed availability and quality varies across seasons, most studies use constant livestock excretion rates, and excreta are usually assumed to be uniformly distributed onto the land. Major uncertainties originate in the fraction of manure managed, and emission factors which may not reflect the situation of Africa. N budgets use coarse assumptions on production, availability, and use of crop residues as livestock feed. No flows between croplands–livestock and rangelands reflect the lack of data. Joint efforts are needed for spatial data collection of livestock data, crowdsourcing appears to be a promising option. The focus of the assessment of N budgets must go beyond croplands to include livestock and crop–livestock flows. We propose a nested systems definition of livestock systems to link local, regional level, and continental level and to increase the usefulness of point measurements of N losses. Scientists working at all levels should generate data to calibrate process-based models. Measurements in the field should not only concentrate on greenhouse gas emissions, but need to include crop and livestock production measurements, soil stock changes and other N loss pathways such as leaching, run-off and volatilization to assess management practices and trade-offs. Compared to the research done in other continents on N flows in livestock systems, there are few data for Africa, and therefore concerted effort will be needed to generate sufficient data for modelling. (paper)

  7. RESEARCH OF THE TERM “ORGANIZATION OF BUDGET EXECUTION” IN THE CONTEXT OF ENFORCEMENT PRACTICE IN THE RUSSIAN FEDERATION

    Directory of Open Access Journals (Sweden)

    Mariya V. Fedotova

    2017-06-01

    Full Text Available The economic development of the country largely depends on the quality of the organization of budget execution at each level of the Russian Federation’s budget system. In turn, a precise and clear understanding of the economic sense, which concluded in the term “organization of budget execution”, is an integral part of improving the quality of the organization of budget execution itself. The historical aspect of the origin and formation of the term’s definition is quite a long process, which has not completed at this moment. The author uses a comprehensive approach to the formation of term “organization of budget execution” by studying the components of the notion as elements of the research subject. Formation of basic concept of the term “budget” began in the early years of the 19th century, in Russia, however, the term has received particular development from the middle of the 19th century. The article presents the evolution of approaches of Russian and foreign scientists-economists to the terms “budget” and “budget execution”. At the same time, despite the widespread use of the term “organization of budget execution”, the question of formulating definition remains poorly understood in the scientific community. The research involves the methods of comparison, analysis, synthesis and induction method. Through the prism of the budget execution processes by public authorities and local government, the author formulated the the definition of the studied term.

  8. 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…

  9. 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…

  10. 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

  11. 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.

  12. 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…

  13. THE BUDGETARY PROCESS – REASON FOR DISSATISFACTION

    Directory of Open Access Journals (Sweden)

    MARIANA RADU

    2011-01-01

    Full Text Available The behavior of individuals within the organization does not always correspond with what is expected and what is defined by formal rules. The budget may be perceived as a source of oppression and can sometimes lead to the development of attitudes of resistance from employees. The success of the budget process and budget execution process is conditioned by how the leadership of the company, through its managerial policy, manages to contribute to the motivation of individuals. The budget must have the ability to mobilize members of the organization, must be built to be exciting. The purpose of this paper is to identify the causes of behavior problems from individuals in the budget process of the enterprise, and to propose measures to eliminate these causes.

  14. 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…

  15. Posttranslational modifications of desmin and their implication in biological processes and pathologies.

    Science.gov (United States)

    Winter, Daniel L; Paulin, Denise; Mericskay, Mathias; Li, Zhenlin

    2014-01-01

    Desmin, the muscle-specific intermediate filament, is involved in myofibrillar myopathies, dilated cardiomyopathy and muscle wasting. Desmin is the target of posttranslational modifications (PTMs) such as phosphorylation, ADP-ribosylation and ubiquitylation as well as nonenzymatic modifications such as glycation, oxidation and nitration. Several PTM target residues and their corresponding modifying enzymes have been discovered in human and nonhuman desmin. The major effect of phosphorylation and ADP-ribosylation is the disassembly of desmin filaments, while ubiquitylation of desmin leads to its degradation. The regulation of the desmin filament network by phosphorylation and ADP-ribosylation was found to be implicated in several major biological processes such as myogenesis, myoblast fusion, muscle contraction, muscle atrophy, cell division and possibly desmin interactions with its binding partners. Phosphorylation of desmin is also implicated in many forms of desmin-related myopathies (desminopathies). In this review, we summarize the findings on desmin PTMs and their implication in biological processes and pathologies, and discuss the current knowledge on the regulation of the desmin network by PTMs. We conclude that the desmin filament network can be seen as an intricate scaffold for muscle cell structure and biological processes and that its dynamics can be affected by PTMs. There are now precise tools to investigate PTMs and visualize cellular structures that have been underexploited in the study of desminopathies. Future studies should focus on these aspects.

  16. 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…

  17. Implications of QCD for soft hadronic and nuclear processes

    International Nuclear Information System (INIS)

    Hwa, R.C.

    1981-01-01

    Physical implications of QCD for strong forces in soft processes are discussed. Topics include long-range force, Van der Waals force, nuclear force, hadron and quark structures. In the absence of a reliable calculational scheme, phenomenological models have been built that incorporate QCD ideas as far as possible. In the framework of those models calculations have been made that provide an understanding of the soft processes in terms of quarks and gluons. We review recent work on nuclear potential, form factors at low Q 2 , pion decay constant, inclusive distribution of low p/sub T/, and radiation length of fast quark in nuclear matter

  18. 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

  19. 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...

  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...

  1. 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: ...

  2. Economic and policy implications of the cumulative carbon budget

    Science.gov (United States)

    Allen, M. R.; Otto, F. E. L.; Otto, A.; Hepburn, C.

    2014-12-01

    The importance of cumulative carbon emissions in determining long-term risks of climate change presents considerable challenges to policy makers. The traditional notion of "total CO2-equivalent emissions", which forms the backbone of agreements such as the Kyoto Protocol and the European Emissions Trading System, is fundamentally flawed. Measures to reduce short-lived climate pollutants benefit the current generation, while measures to reduce long-lived climate pollutants benefit future generations, so there is no sense in which they can ever be considered equivalent. Debates over the correct metric used to compute CO2-equivalence are thus entirely moot: both long-lived and short-lived emissions will need to be addressed if all generations are to be protected from dangerous climate change. As far as long-lived climate pollutants are concerned, the latest IPCC report highlights the overwhelming importance of carbon capture and storage in determining the cost of meeting the goal of limiting anthropogenic warming to two degrees. We will show that this importance arises directly from the cumulative carbon budget and the role of CCS as the technology of last resort before economic activity needs to be restricted to meet ambitious climate targets. It highlights the need to increase the rate of CCS deployment by orders of magnitude if the option of avoiding two degrees is to be retained. The difficulty of achieving this speed of deployment through conventional incentives and carbon-pricing mechanisms suggests a need for a much more direct mandatory approach. Despite their theoretical economic inefficiency, the success of recent regulatory measures in achieving greenhouse gas emissions reductions in jurisdictions such as the United States suggests an extension of the regulatory approach could be a more effective and politically acceptable means of achieving adequately rapid CCS deployment than conventional carbon taxes or cap-and-trade systems.

  3. Energy budget in collimated gamma-ray bursts

    International Nuclear Information System (INIS)

    Tudose, Valeriu; Biermann, Peter

    2003-01-01

    There is increasing evidence for the existence of collimation in some, if not most, of the gamma-ray bursts. This would have direct implications, for instance, on the energy budget, the rate of events, but also indirect consequences for the theoretical models because it provides a tool to differentiate between their predictions. We consider the case of a structured jet, i.e. we assume the energy within the jet varies as a power-law, being a function of the angle between the jet axis and an arbitrary direction. We analyze first the situation in which the jet axis and the line of sight have a particular orientation, then we relax this assumption by allowing for an arbitrary viewing angle with respect to the symmetry axis of the jet. A qualitative study of the total energy content of the jet is performed. It turns out that the 'real' energy could be higher than what is inferred from observations. (authors)

  4. PLACE AND ROLE OF THE STRUCTURAL FUNDS IN THE LOCAL BUDGET REVENUES

    Directory of Open Access Journals (Sweden)

    CRISTINEL ICHIM

    2016-06-01

    Full Text Available In this study we aim to analyse the place and role manifested within local budgets of Romania by a new category of revenues available to local authorities namely those from the Structural and Cohesion Funds of the EU. At the beginning of our scientific approach we have outlined the scope of local government revenues highlighting that in the section development of local budgets are also set off funds from the European Union. The research continues with a characterization of the structural funds in which, on the one hand, we have emphasized their importance to the development of territorial administrative units in Romania and on the other hand we showed some difficulties arising in the process of absorption of European funds. The analysis of financial resources from the EU funds within the local budgets from Romania is the last part of the article and is based on the quantitative analysis of the budget indicator, "amounts of the EU in the payments made and pre-financing" from existing data in the Statistical Yearbook of Romania, and highlights the place occupied by such income within local public revenues. This analysis shows that local public authorities from Romania have made significant progress in terms of accessing European funds, their share in total revenues of local budgets increased during 2008-2014.

  5. Organizational Conflict In Local Management Budget Planning In Raja Ampat Regency

    Directory of Open Access Journals (Sweden)

    Baba

    2015-01-01

    Full Text Available ABSTRACT Local government leadership in Raja Ampat based on the writers observation yet effectively perform conflict resolution organizations in the area of financial management. This is evident from the acquisition of predicate disclaimer that occur repeatedly. Disclaimer predicate occurs repeatedly in the area of financial management in Raja Ampat because the local government leadership has not been effective in reducing conflicts that have a negative effect on the performance of individuals and the performance of positions in all SKPDs not implementing more effective management strategies in order to moderate the conflict related to disagreements about the task policy and other organizational issues and less effective in stimulating the learning process SKPDs level with regard to financial management area. Based on the above description organizational conflict studies in the area of financial management in Raja Ampat is important and urgent to do. The importance of this study because of financial management in Raja Ampat still face the task of conflict situations and conflict relations in the budget planning. The purpose of this study is to 1 Describe the forms of organizational conflicts in planning budget in Raja Ampat.2 Describe the sources of conflict in the organization of planning budget in Raja Ampat. 3 Analyze the conflict resolution organizations in planning budget in Raja Ampat. Based on several conclusions can be drawn as follows 1In the budget planning are forms of task conflict and relationship conflict. 2 Sources of conflict in the budget planning is the difference in the organizations goals criteria that do not work worth it and the inequality of treatment between sub-units. 3 Conflict resolution is a budget planning by providing an understanding of the meaning-Term Development Plan and the area and ask for advice and input from the Regent to accommodate the pricing to be more flexible to adjust to market conditions and the

  6. 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...

  7. 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...

  8. Building Budgets and Trust through the Alchemy of Superintendent Leadership

    Science.gov (United States)

    Bird, James J.

    2010-01-01

    Superintendents have the burden and the opportunity to exert leadership through the budget-building process. This article details a dozen tenets which can be implemented by practicing superintendents. Doing so increases the chances of building trust among the stakeholders of administrators, staff, community, and school board members. The district…

  9. 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

  10. 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...

  11. 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...

  12. 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…

  13. 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...

  14. 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...

  15. 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.

  16. 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.

  17. 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.

  18. 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),...

  19. 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...

  20. 75 FR 54389 - Request for Comments-LSC Budget Request for FY 2012

    Science.gov (United States)

    2010-09-07

    ... an appropriation of $420,000,000 of which $394,400,000 was for basic field programs and required.... Accordingly, LSC is currently in the process of formulating its FY 2012 budget request. The Finance Committee...

  1. 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…

  2. 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.

  3. 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...

  4. Income of Local Budgets as a Tool of Ensuring Powers of Self-Governance Bodies

    Directory of Open Access Journals (Sweden)

    Lamskyy Maksym D.

    2013-11-01

    Full Text Available The goal of the article lies in the study, analysis and assessment of the state of income of local budgets. The article identifies main sources of income of local budgets in Ukraine and their importance in formation of main money funds of the local self-governance bodies. It studies problems of scantiness of the income part of budgets in the process of performance of powers by the local bodies of authority. It identifies and analyses changes and reforms after introduction of the Tax Code, which did not provide solution of the issue of sufficiency of the income part of the financial resource of local self-governance. In the result of the study the article gives recommendations with respect to a possibility of expansion of the income base of local budgets for financing both the social and economic directions by local authorities. It develops specific proposals on strengthening the financial base of regions.

  5. 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.

  6. 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...

  7. 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...

  8. 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

  9. Climate Change in the US Government Budget. Funding for Technology and Other Programmes, and Implications for EU-US Relations

    International Nuclear Information System (INIS)

    Brewer, T.L.

    2005-01-01

    With increasing Congressional support for funding climate change technology programmes, as reflected in passage of the Hagel/Pryor amendment to the energy policy bill in June 2005, issues about the climate change budget are becoming more salient. In this Policy Brief, Congressional and Presidential actions on several recent budgets are examined for the four principal areas of the climate change budget: technology, science, international and tax credits. The emphasis is on energy technology in particular, because of its salience in current policy discussions and its relative size in financial terms. Highlights of the findings include the following: Congress imposed substantial (63.3%) increases over the administration's climate change technology proposals for 2004 and then small increases for FY2005. For 2006, the administration has proposed reductions compared with the Congressionally-enacted levels in the technology component - reductions in both nominal and inflation-adjusted terms (-4.1% and -5.6%, respectively). The administration has also proposed cuts for fiscal 2006 in the science and international programmes (-2.9 and -19.0% in real terms). These and other differences in Presidential and Congressional approaches to funding climate change programs provide further evidence that the Presidential- Congressional divide on climate policy is continuing to widen. There is an emerging bi-partisan Congressional coalition in favour of increased spending on a wide range of climate change programmes. This shift will affect EU-US relations on climate change issues for the remainder of the current administration until 2008, and beyond as well

  10. 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)

  11. 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.

  12. 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...

  13. 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...

  14. 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.

  15. Ethical implications and decision making in care education process

    Directory of Open Access Journals (Sweden)

    Layse Kelle Silva

    2014-07-01

    Full Text Available Objective. To determine ethical implications for nursing practice at the point of decision making by nursing professors in practice area. Methodology. A qualitative method was adopted, with use of semistructured interviews with sixteen nursing professors who delivered care at a teaching hospital in Salvador, Bahia, from May to June 2011. The methodological reference used was the discourse of the collective subject (DCS by Lefévre and Lefévre. Results. In response to DCSs, the following subjects appeared: "Ethics is fundamental and of vital importance in the decision making process," "searching for knowledge and research to identify problems and solutions, including alternatives and support for decisions," and "to act in the best way." Conclusion. Professors who provide education about patient care also delivered care. They have the responsibility to consider the ethical implications of decision making because they stimulate fundamental reflection and could positively influence future nursing professionals.

  16. 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.

  17. 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...

  18. 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...

  19. 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

  20. 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…

  1. 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.

  2. 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.

  3. A carbon isotope budget for an anoxic marine sediment

    International Nuclear Information System (INIS)

    Boehme, S.E.; Blair, N.E.

    1991-01-01

    A carbon isotope budget has been determined for the coastal marine site, Cape Lookout Bight, NC. Isotope measurements of methane and σCO 2 fluxing out and buried in these sediments were applied to previously measured flux data (Martens et al., in press) to predict the isotopic composition of the incoming metabolizable organic matter. Methane leaves the sediment predominantly via ebullition with an isotopic composition of -60 per mil. Less than 2% of the methane produced is buried with an average diffusional flux value of -17 per mil and a burial value of +11 per mil. The isotope budget predicts a metabolizable organic carbon isotope signature of -19.3 per mil which is in excellent agreement with the measured total organic carbon value of -19.2 ± 0.3 per mil implying that the dominant remineralization processes have been identified

  4. VIEWS REGARDING THE IMPLEMENTATION OF THE NEW SYSTEM OF BUDGETING ELABORATION OF ADMINISTRATIV-TERRITORIAL UNITS

    Directory of Open Access Journals (Sweden)

    Tatiana MANOLE

    2015-07-01

    Full Text Available In this article there are presented the views of the author, who has studied the implementation of the new system of budgeting administrative-territorial units in Riscani and Ocnita districts which have undergone piloting for 2014 year. In the result of the analysis performed by a set of quantitative and qualitative indicators, using the process of comparison of the new and the old system, the author summarizes some opinions, which list the advantages and disadvantages of the new one. Overall, the author concludes that the new local budgeting system leads to strengthening of financial autonomy and raises the responsibility of local authorities for capitalization of the new sources of incomes to the local budget.

  5. The geostationary Earth radiation budget (GERB) instrument on EUMETSAT's MSG satellite

    Science.gov (United States)

    Sandford, M. C. W.; Allan, P. M.; Caldwell, M. E.; Delderfield, J.; Oliver, M. B.; Sawyer, E.; Harries, J. E.; Ashmall, J.; Brindley, H.; Kellock, S.; Mossavati, R.; Wrigley, R.; Llewellyn-Jones, D.; Blake, O.; Butcher, G.; Cole, R.; Nelms, N.; DeWitte, S.; Gloesener, P.; Fabbrizzi, F.

    2003-12-01

    Geostationary Earth radiation budget (GERB) is an Announcement of Opportunity Instrument for EUMETSAT's Meteosat Second Generation (MSG) satellite. GERB will make accurate measurements of the Earth Radiation Budget from geostationary orbit, provide an absolute reference calibration for LEO Earth radiation budget instruments and allow studies of the energetics of atmospheric processes. By operating from geostationary orbit, measurements may be made many times a day, thereby providing essentially perfect diurnal sampling of the radiation balance between reflected and emitted radiance for that area of the globe within the field of view. GERB will thus complement other instruments which operate in low orbit and give complete global coverage, but with poor and biased time resolution. GERB measures infrared radiation in two wavelength bands: 0.32-4.0 and 0.32- 30 μm, with a pixel element size of 44 km at sub-satellite point. This paper gives an overview of the project and concentrates on the design and development of the instrument and ground testing and calibration, and lessons learnt from a short time scale low-budget project. The instrument was delivered for integration on the MSG platform in April 1999 ready for the proposed launch in October 2000, which has now been delayed probably to early 2002. The ground segment is being undertaken by RAL and RMIB and produces near real-time data for meteorological applications in conjunction with the main MSG imager—SEVERI. Climate research and other applications which are being developed under a EU Framework IV pilot project will be served by fully processed data. Because of the relevance of the observations to climate change, it is planned to maintain an operating instrument in orbit for at least 3.5 years. Two further GERB instruments are being built for subsequent launches of MSG.

  6. 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...

  7. IMPLICATIONS OF THE PROCESS OF PRODUCTION IN THE HEALTH OF WORKERS: SOME REFLECTIONS

    Directory of Open Access Journals (Sweden)

    Saulo Vasconcelos Rocha

    2011-05-01

    Full Text Available The work represents a conscious activity of human beings, fruit of the effort to transform the nature of products or services. The industrial revolution and how the relationship of work organization are modified resulting consequences on the health of the worker. The purpose of this paper is to present some reflections on the implications of the production process on the health of workers, addressing the discussion of management models of work. Based in analyzes of studies it was found that the methods of analysis of the work contributed to better understanding of the implications of the production process on the health of workers. All types of studies proposed found that working conditions can lead to wear biopsychic employees, becoming the main component illness.

  8. Implications of the process of production in the health of workers: some reflections

    Directory of Open Access Journals (Sweden)

    Saulo Vasconcelos Rocha

    2011-01-01

    Full Text Available The work represents a conscious activity of human beings, fruit of the effort to transform the nature of products or services. The industrial revolution and how the relationship of work organization are modified resulting consequences on the health of the worker. The purpose of this paper is to present some reflections on the implications of the production process on the health of workers, addressing the discussion of management models of work. Based in analyzes of studies it was found that the methods of analysis of the work contributed to better understanding of the implications of the production process on the health of workers. All types of studies proposed found that working conditions can lead to wear biopsychic employees, becoming the main component illness.

  9. 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. 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…

  11. 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…

  12. The Australian terrestrial carbon budget

    Directory of Open Access Journals (Sweden)

    V. Haverd

    2013-02-01

    Full Text Available This paper reports a study of the full carbon (C-CO2 budget of the Australian continent, focussing on 1990–2011 in the context of estimates over two centuries. The work is a contribution to the RECCAP (REgional Carbon Cycle Assessment and Processes project, as one of numerous regional studies. In constructing the budget, we estimate the following component carbon fluxes: net primary production (NPP; net ecosystem production (NEP; fire; land use change (LUC; riverine export; dust export; harvest (wood, crop and livestock and fossil fuel emissions (both territorial and non-territorial. Major biospheric fluxes were derived using BIOS2 (Haverd et al., 2012, a fine-spatial-resolution (0.05° offline modelling environment in which predictions of CABLE (Wang et al., 2011, a sophisticated land surface model with carbon cycle, are constrained by multiple observation types. The mean NEP reveals that climate variability and rising CO2 contributed 12 ± 24 (1σ error on mean and 68 ± 15 TgC yr−1, respectively. However these gains were partially offset by fire and LUC (along with other minor fluxes, which caused net losses of 26 ± 4 TgC yr−1 and 18 ± 7 TgC yr−1, respectively. The resultant net biome production (NBP is 36 ± 29 TgC yr−1, in which the largest contributions to uncertainty are NEP, fire and LUC. This NBP offset fossil fuel emissions (95 ± 6 TgC yr−1 by 38 ± 30%. The interannual variability (IAV in the Australian carbon budget exceeds Australia's total carbon emissions by fossil fuel combustion and is dominated by IAV in NEP. Territorial fossil fuel emissions are significantly smaller than the rapidly growing fossil fuel exports: in 2009–2010, Australia exported 2.5 times more carbon in fossil fuels than it emitted by burning fossil fuels.

  13. Bring Your Next Film or Videotape in on Time--And within Budget.

    Science.gov (United States)

    Hampe, Barry

    1980-01-01

    Seventeen steps are presented for the successful production of training films and video tapes. The steps include concept, script preparation, budget, filming and recording, laboratory processing, editing, titles and narration, sound mix, corrections, manufacture of prints, and distribution. (CT)

  14. Entropy Budget for Hawking Evaporation

    Directory of Open Access Journals (Sweden)

    Ana Alonso-Serrano

    2017-07-01

    Full Text Available Blackbody radiation, emitted from a furnace and described by a Planck spectrum, contains (on average an entropy of 3 . 9 ± 2 . 5 bits per photon. Since normal physical burning is a unitary process, this amount of entropy is compensated by the same amount of “hidden information” in correlations between the photons. The importance of this result lies in the posterior extension of this argument to the Hawking radiation from black holes, demonstrating that the assumption of unitarity leads to a perfectly reasonable entropy/information budget for the evaporation process. In order to carry out this calculation, we adopt a variant of the “average subsystem” approach, but consider a tripartite pure system that includes the influence of the rest of the universe, and which allows “young” black holes to still have a non-zero entropy; which we identify with the standard Bekenstein entropy.

  15. 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.

  16. Budget management in the system of solving ecological contradictions of development of the national economy: territorial approach

    Directory of Open Access Journals (Sweden)

    Petrushenko Mykola M.

    2013-03-01

    Full Text Available The article analyses organisational and economic factors and forms a theoretical and methodical approach to budget management in the system of solving ecological contradictions of development of territorial systems of the national economy. The article justifies improvement of processes of managing budgets, directed at overcoming ecological contradictions, on the basis of conceptual provisions of the budgeting oriented at the result. It develops a scheme-model of the organisational and structural solution of ecological contradictions, with reinforcement of the integration role of the budgeting method, in the system of managing an administrative and territorial unit using example of the Sumy oblast. The offered theoretical and methodical approach to improvement of the budget management in the territorial and economic system allows development of principles of the on trust management in the field of ecological and economic relations and also activation of practical introduction of managerial instruments of consensual solution of ecologically caused conflict situations with application of specialised management-consulting activity.

  17. 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…

  18. 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…

  19. The Deficit and the Federal Budget. 1983 National Issues Forum.

    Science.gov (United States)

    Melville, Keith, Ed.

    Although designed for participants in the National Issues Forum, this booklet, which describes the impact of the federal deficit and the federal budget process, is also useful for secondary school social studies. The six sections begin with an introduction describing why the deficit grows yearly and why it is difficult for Congress to stop its…

  20. Changes in North Carolina maternal health service use and outcomes among medicaid-enrolled pregnant women during state budget cuts.

    Science.gov (United States)

    Cilenti, Dorothy; Kum, Hye-Chung; Wells, Rebecca; Whitmire, J Timothy; Goyal, Ravi K; Hillemeier, Marianne M

    2015-01-01

    The recent recession has weakened the US health and human service safety net. Questions about implications for mothers and children prompted this study, which tested for changes in maternal service use and outcomes among North Carolina women with deliveries covered through Medicaid before and after a year of significant state budget cuts. Data for Medicaid covered deliveries from April-June 2009 (pre) and from April-June 2010 (post) were derived from birth certificates, Medicaid claims and eligibility files, and WIC (Special Supplemental Food Program for Women, Infants and Children) records. These time periods represent the quarter immediately before as well as the final quarter of a state fiscal year 2010 (July 2009-June 2010) characterized by substantial state budget cuts, including an October 2009 reduction in reimbursement rates for maternity care coordination. We examined how often women received medical care, maternity care coordination, family planning services, and the average numbers of obstetrical encounters, as well as the prevalence of excessive pregnancy weight gain, preterm delivery, and low birth weight. By the end of a year of substantial state budget cuts, women covered through Medicaid had fewer obstetrical visits in all trimesters as well as postpartum (P budget cuts. Maternal and infant child health outcomes measured in this study did not change during that year. Future monitoring is warranted to ensure that maternal health service access remains adequate.

  1. Resource depletion promotes automatic processing: implications for distribution of practice.

    Science.gov (United States)

    Scheel, Matthew H

    2010-12-01

    Recent models of cognition include two processing systems: an automatic system that relies on associative learning, intuition, and heuristics, and a controlled system that relies on deliberate consideration. Automatic processing requires fewer resources and is more likely when resources are depleted. This study showed that prolonged practice on a resource-depleting mental arithmetic task promoted automatic processing on a subsequent problem-solving task, as evidenced by faster responding and more errors. Distribution of practice effects (0, 60, 120, or 180 sec. between problems) on rigidity also disappeared when groups had equal time on resource-depleting tasks. These results suggest that distribution of practice effects is reducible to resource availability. The discussion includes implications for interpreting discrepancies in the traditional distribution of practice effect.

  2. 76 FR 72712 - Agency Emergency Processing Under the Office of Management and Budget Review; Submission for...

    Science.gov (United States)

    2011-11-25

    ... Management and Budget Review; Comment Request; Food and Drug Administration Food Safety Modernization Act...., Office of Information Management, Food and Drug Administration, 1350 Piccard Dr., PI50-400B, Rockville... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. FDA-2011-N-0841...

  3. 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...

  4. Musculoskeletal disorders as a fatigue failure process: evidence, implications and research needs.

    Science.gov (United States)

    Gallagher, Sean; Schall, Mark C

    2017-02-01

    Mounting evidence suggests that musculoskeletal disorders (MSDs) may be the result of a fatigue failure process in musculoskeletal tissues. Evaluations of MSD risk in epidemiological studies and current MSD risk assessment tools, however, have not yet incorporated important principles of fatigue failure analysis in their appraisals of MSD risk. This article examines the evidence suggesting that fatigue failure may play an important role in the aetiology of MSDs, assesses important implications with respect to MSD risk assessment and discusses research needs that may be required to advance the scientific community's ability to more effectively prevent the development of MSDs. Practitioner Summary: Evidence suggests that musculoskeletal disorders (MSDs) may result from a fatigue failure process. This article proposes a unifying framework that aims to explain why exposure to physical risk factors contributes to the development of work-related MSDs. Implications of that framework are discussed.

  5. Mask characterization for critical dimension uniformity budget breakdown in advanced extreme ultraviolet lithography

    Science.gov (United States)

    Nikolsky, Peter; Strolenberg, Chris; Nielsen, Rasmus; Nooitgedacht, Tjitte; Davydova, Natalia; Yang, Greg; Lee, Shawn; Park, Chang-Min; Kim, Insung; Yeo, Jeong-Ho

    2013-04-01

    As the International Technology Roadmap for Semiconductors critical dimension uniformity (CDU) specification shrinks, semiconductor companies need to maintain a high yield of good wafers per day and high performance (and hence market value) of finished products. This cannot be achieved without continuous analysis and improvement of on-product CDU as one of the main drivers for process control and optimization with better understanding of main contributors from the litho cluster: mask, process, metrology and scanner. We will demonstrate a study of mask CDU characterization and its impact on CDU Budget Breakdown (CDU BB) performed for advanced extreme ultraviolet (EUV) lithography with 1D (dense lines) and 2D (dense contacts) feature cases. We will show that this CDU contributor is one of the main differentiators between well-known ArFi and new EUV CDU budgeting principles. We found that reticle contribution to intrafield CDU should be characterized in a specific way: mask absorber thickness fingerprints play a role comparable with reticle CDU in the total reticle part of the CDU budget. Wafer CD fingerprints, introduced by this contributor, may or may not compensate variations of mask CDs and hence influence on total mask impact on intrafield CDU at the wafer level. This will be shown on 1D and 2D feature examples. Mask stack reflectivity variations should also be taken into account: these fingerprints have visible impact on intrafield CDs at the wafer level and should be considered as another contributor to the reticle part of EUV CDU budget. We also observed mask error enhancement factor (MEEF) through field fingerprints in the studied EUV cases. Variations of MEEF may play a role towards the total intrafield CDU and may need to be taken into account for EUV lithography. We characterized MEEF-through-field for the reviewed features, with results herein, but further analysis of this phenomenon is required. This comprehensive approach to quantifying the mask part of

  6. Nitrogen emission and deposition budget in West and Central Africa

    International Nuclear Information System (INIS)

    Galy-Lacaux, C; Delon, C

    2014-01-01

    Atmospheric nitrogen depends on land surface exchanges of nitrogen compounds. In Sub Saharan Africa, deposition and emission fluxes of nitrogen compounds are poorly quantified, and are likely to increase in the near future due to land use change and anthropogenic pressure. This work proposes an estimate of atmospheric N compounds budget in West and Central Africa, along an ecosystem transect, from dry savanna to wet savanna and forest, for years 2000−2007. The budget may be considered as a one point in time budget, to be included in long term studies as one of the first reference point for Sub Saharan Africa. Gaseous dry deposition fluxes are estimated by considering N compounds concentrations measured in the frame of the IDAF network (IGAC/DEBITS/AFrica) at the monthly scale and modeling of deposition velocities at the IDAF sites, taking into account the bi directional exchange of ammonia. Particulate dry deposition fluxes are calculated using the same inferential method. Wet deposition fluxes are calculated from measurements of ammonium and nitrate chemical content in precipitations at the IDAF sites combined with the annual rainfall amount. In terms of emission, biogenic NO emissions are simulated at each IDAF site with a surface model coupled to an emission module elaborated from an artificial neural network equation. Ammonia emissions from volatilization are calculated from literature data on livestock quantity in each country and N content in manure. NO x and NH 3 emission from biomass burning and domestic fires are estimated from satellite data and emission factors. The total budget shows that emission sources of nitrogen compounds are in equilibrium with deposition fluxes in dry and wet savannas, with respectively 7.40 (±1.90) deposited and 9.01 (±3.44) kgN ha −1 yr −1 emitted in dry savanna, 8.38 (±2.04) kgN ha −1 yr −1 deposited and 9.60 (±0.69) kgN ha −1 yr −1 emitted in wet savanna. In forested ecosystems, the total budget is dominated

  7. 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...

  8. Global and regional phosphorus budgets in agricultural systems and their implications for phosphorus-use efficiency

    Science.gov (United States)

    Lun, Fei; Liu, Junguo; Ciais, Philippe; Nesme, Thomas; Chang, Jinfeng; Wang, Rong; Goll, Daniel; Sardans, Jordi; Peñuelas, Josep; Obersteiner, Michael

    2018-01-01

    The application of phosphorus (P) fertilizer to agricultural soils increased by 3.2 % annually from 2002 to 2010. We quantified in detail the P inputs and outputs of cropland and pasture and the P fluxes through human and livestock consumers of agricultural products on global, regional, and national scales from 2002 to 2010. Globally, half of the total P inputs into agricultural systems accumulated in agricultural soils during this period, with the rest lost to bodies of water through complex flows. Global P accumulation in agricultural soil increased from 2002 to 2010 despite decreases in 2008 and 2009, and the P accumulation occurred primarily in cropland. Despite the global increase in soil P, 32 % of the world's cropland and 43 % of the pasture had soil P deficits. Increasing soil P deficits were found for African cropland vs. increasing P accumulation in eastern Asia. European and North American pasture had a soil P deficit because the continuous removal of biomass P by grazing exceeded P inputs. International trade played a significant role in P redistribution among countries through the flows of P in fertilizer and food among countries. Based on country-scale budgets and trends we propose policy options to potentially mitigate regional P imbalances in agricultural soils, particularly by optimizing the use of phosphate fertilizer and the recycling of waste P. The trend of the increasing consumption of livestock products will require more P inputs to the agricultural system, implying a low P-use efficiency and aggravating P-stock scarcity in the future. The global and regional phosphorus budgets and their PUEs in agricultural systems are publicly available at https://doi.pangaea.de/10.1594/PANGAEA.875296.

  9. Evaluation of the Factors of Russian Regions’ Convergence / Divergence in the Level of Budget Provision Based on the Decomposition of the Theil - Bernoulli Index

    Directory of Open Access Journals (Sweden)

    Marina Yuryevna Malkina

    2016-09-01

    Full Text Available The study focuses on the Russian regions’ disparities in the level of budget expenditures per capita and their dynamics. The paper assesses contribution of main factors and their correlation, as well as the stages of budget process, to the regional imbalances in the public sector. The author also presents regions’ budget expenditures per capita in a form of five-factor multiplicative model which at the same time demonstrates the sequence of the stages of budget process. To estimate regions’ inequality in budget expenditures and other related variables the researcher employs the Theil - Bernoulli index which is sensitive to excessive poverty. Its decomposition, made on the basis of the Duro and Esteban technique, allows evaluating the structure of inter- regional disparities in the public sector. The results include following: 1 static assessments of the factors contribution to the regions’ convergence in budget expenditure per capita at the stages of GRP production, receipt and distribution of taxes among levels of budget system, the stages of attraction of inter-budgetary support and budget deficit financing; 2 dynamic assessments of the factors contribution to regions’ convergence / divergence in the level of budgetary expenditure per capita for 9 years. The findings may be useful in optimizing the policy of inter-budgetary equalization in Russia

  10. 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.

  11. 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...

  12. 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

  13. 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

  14. The French National Authority for Health (HAS) Guidelines for Conducting Budget Impact Analyses (BIA).

    Science.gov (United States)

    Ghabri, Salah; Autin, Erwan; Poullié, Anne-Isabelle; Josselin, Jean Michel

    2018-04-01

    Budget impact analysis (BIA) provides short- and medium-term estimates on changes in budgets and health outcomes resulting from the adoption of new health interventions. The purpose of this study is to present the newly developed French National Authority for Health (HAS) guidelines on budget impact analysis as follows: process, literature review, recommendations and comparisons with other guidelines. The development process of the HAS guidelines included a literature review (search dates: January 2000 to June 2016), a retrospective investigation of BIA previously submitted to HAS, a public consultation, international expert reviews and approval from the HAS Board and the Economic and Public Health Evaluation Committee of HAS. Documents identified in the literature review included 12 national guidelines, 5 recommendations for good practices developed by national and international society of health economics and 14 methodological publications including recommendations for conducting BIA. Based on its research findings, HAS developed its first BIA guidelines, which include recommendations on the following topics: BIA definition, perspective, populations, time horizon, compared scenarios, budget impact models, costing, discounting, choice of clinical data, reporting of results and uncertainty exploration. It is expected that the HAS BIA guidelines will enhance the usefulness, quality and transparency of BIA submitted by drug manufacturers to HAS. BIA is becoming an essential part of a comprehensive economic assessment of healthcare interventions in France, which also includes cost-effectiveness analysis and equity of access to healthcare.

  15. Toward an Improved Understanding of the Global Fresh Water Budget

    Science.gov (United States)

    Hildebrand, Peter H.

    2005-01-01

    The major components of the global fresh water cycle include the evaporation from the land and ocean surfaces, precipitation onto the Ocean and land surfaces, the net atmospheric transport of water from oceanic areas over land, and the return flow of water from the land back into the ocean. The additional components of oceanic water transport are few, principally, the mixing of fresh water through the oceanic boundary layer, transport by ocean currents, and sea ice processes. On land the situation is considerably more complex, and includes the deposition of rain and snow on land; water flow in runoff; infiltration of water into the soil and groundwater; storage of water in soil, lakes and streams, and groundwater; polar and glacial ice; and use of water in vegetation and human activities. Knowledge of the key terms in the fresh water flux budget is poor. Some components of the budget, e.g. precipitation, runoff, storage, are measured with variable accuracy across the globe. We are just now obtaining precise measurements of the major components of global fresh water storage in global ice and ground water. The easily accessible fresh water sources in rivers, lakes and snow runoff are only adequately measured in the more affluent portions of the world. presents proposals are suggesting methods of making global measurements of these quantities from space. At the same time, knowledge of the global fresh water resources under the effects of climate change is of increasing importance and the human population grows. This paper provides an overview of the state of knowledge of the global fresh water budget, evaluating the accuracy of various global water budget measuring and modeling techniques. We review the measurement capabilities of satellite instruments as compared with field validation studies and modeling approaches. Based on these analyses, and on the goal of improved knowledge of the global fresh water budget under the effects of climate change, we suggest

  16. 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...

  17. 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...

  18. 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

  19. 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.…

  20. 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...

  1. 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.

  2. Sediment budget for a polluted Hawaiian reef using hillslope monitoring and process mapping (Invited)

    Science.gov (United States)

    Stock, J. D.; Rosener, M.; Schmidt, K. M.; Hanshaw, M. N.; Brooks, B. A.; Tribble, G.; Jacobi, J.

    2010-12-01

    Pollution from coastal watersheds threatens the ecology of the nearshore, including tropical reefs. Suspended sediment concentrations off the reefs of Molokai, Hawaii, chronically exceed a toxic 10 mg/L, threatening reef ecosystems. We hypothesize that historic conversion of hillslope processes from soil creep to overland flow increased both magnitude and frequency of erosion. To create a process sediment budget, we used surficial and ecological mapping, hillslope and stream gages, and novel sensors to locate, quantify and model the generation of fine sediments polluting the reef. Ecological and geomorphic mapping from LiDAR and multi-spectral imagery located overland flow areas with vegetation cover below a threshold preventing erosion. Here, feral goat grazing exposed volcanic soils whose low matrix hydraulic conductivities (1-25 mm/hour) promote Horton overland flow. We instrumented steep, barren hillslopes with soil moisture sensors, overland flow meters, Parshal flumes, ISCO sediment samplers, and a rain gage and conducted repeat Tripod LiDAR and infiltration tests. To characterize soil resistance to overland flow erosion, we used a Cohesive Strength Meter (CSM) to simulate water stress. At the 13.5 km 2 watershed mouth we used a USGS stream gage with an ISCO sediment sampler to estimate total load. Over 3 years, storms triggered overland flow during rainfall intensities above 10-15 mm/hr. Overland flow meters indicate such flows can be up to 3 cm deep, with a tendency to deepen downslope. CSM tests indicate that these depths are insufficient to erode soils where vegetation is dense, but far above threshold values of 2-3 mm for bare soils. Sediment ratings curves for both hillslope and downstream catchment gages show clock-wise hysteresis during the first intense storms in the fall, becoming linear later in the season. During fall storms, sediment concentration is often 10X higher at a given stage. Revised annual lowering rates from experimental hillslopes are

  3. 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

  4. Low thermal budget annealing technique for high performance amorphous In-Ga-ZnO thin film transistors

    Directory of Open Access Journals (Sweden)

    Joong-Won Shin

    2017-07-01

    Full Text Available In this paper, we investigate a low thermal budget post-deposition-annealing (PDA process for amorphous In-Ga-ZnO (a-IGZO oxide semiconductor thin-film-transistors (TFTs. To evaluate the electrical characteristics and reliability of the TFTs after the PDA process, microwave annealing (MWA and rapid thermal annealing (RTA methods were applied, and the results were compared with those of the conventional annealing (CTA method. The a-IGZO TFTs fabricated with as-deposited films exhibited poor electrical characteristics; however, their characteristics were improved by the proposed PDA process. The CTA-treated TFTs had excellent electrical properties and stability, but the CTA method required high temperatures and long processing times. In contrast, the fabricated RTA-treated TFTs benefited from the lower thermal budget due to the short process time; however, they exhibited poor stability. The MWA method uses a low temperature (100 °C and short annealing time (2 min because microwaves transfer energy directly to the substrate, and this method effectively removed the defects in the a-IGZO TFTs. Consequently, they had a higher mobility, higher on-off current ratio, lower hysteresis voltage, lower subthreshold swing, and higher interface trap density than TFTs treated with CTA or RTA, and exhibited excellent stability. Based on these results, low thermal budget MWA is a promising technology for use on various substrates in next generation displays.

  5. Low thermal budget annealing technique for high performance amorphous In-Ga-ZnO thin film transistors

    Science.gov (United States)

    Shin, Joong-Won; Cho, Won-Ju

    2017-07-01

    In this paper, we investigate a low thermal budget post-deposition-annealing (PDA) process for amorphous In-Ga-ZnO (a-IGZO) oxide semiconductor thin-film-transistors (TFTs). To evaluate the electrical characteristics and reliability of the TFTs after the PDA process, microwave annealing (MWA) and rapid thermal annealing (RTA) methods were applied, and the results were compared with those of the conventional annealing (CTA) method. The a-IGZO TFTs fabricated with as-deposited films exhibited poor electrical characteristics; however, their characteristics were improved by the proposed PDA process. The CTA-treated TFTs had excellent electrical properties and stability, but the CTA method required high temperatures and long processing times. In contrast, the fabricated RTA-treated TFTs benefited from the lower thermal budget due to the short process time; however, they exhibited poor stability. The MWA method uses a low temperature (100 °C) and short annealing time (2 min) because microwaves transfer energy directly to the substrate, and this method effectively removed the defects in the a-IGZO TFTs. Consequently, they had a higher mobility, higher on-off current ratio, lower hysteresis voltage, lower subthreshold swing, and higher interface trap density than TFTs treated with CTA or RTA, and exhibited excellent stability. Based on these results, low thermal budget MWA is a promising technology for use on various substrates in next generation displays.

  6. 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...

  7. 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. ...

  8. 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.…

  9. 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)

  10. 1999-2003 Shortwave Characterizations of Earth Radiation Budget Satellite (ERBS)/Earth Radiation Budget Experiment (ERBE) Broadband Active Cavity Radiometer Sensors

    Science.gov (United States)

    Lee, Robert B., III; Smith, George L.; Wong, Takmeng

    2008-01-01

    From October 1984 through May 2005, the NASA Earth Radiation Budget Satellite (ERBS/ )/Earth Radiation Budget Experiment (ERBE)ERBE nonscanning active cavity radiometers (ACR) were used to monitor long-term changes in the earth radiation budget components of the incoming total solar irradiance (TSI), earth-reflected TSI, and earth-emitted outgoing longwave radiation (OLR). From September1984 through September 1999, using on-board calibration systems, the ERBS/ERBE ACR sensor response changes, in gains and offsets, were determined from on-orbit calibration sources and from direct observations of the incoming TSI through calibration solar ports at measurement precision levels approaching 0.5 W/sq m , at satellite altitudes. On October 6, 1999, the onboard radiometer calibration system elevation drive failed. Thereafter, special spacecraft maneuvers were performed to observe cold space and the sun in order to define the post-September 1999 geometry of the radiometer measurements, and to determine the October 1999-September 2003 ERBS sensor response changes. Analyses of these special solar and cold space observations indicate that the radiometers were pointing approximately 16 degrees away from the spacecraft nadir and on the anti-solar side of the spacecraft. The special observations indicated that the radiometers responses were stable at precision levels approaching 0.5 W/sq m . In this paper, the measurement geometry determinations and the determinations of the radiometers gain and offset are presented, which will permit the accurate processing of the October 1999 through September 2003 ERBE data products at satellite and top-of-the-atmosphere altitudes.

  11. 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%.

  12. 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...

  13. Forecasting Foreign Currency Exchange Rates for Air Force Budgeting

    Science.gov (United States)

    2015-03-26

    recommends using the settlement price of the average option contract in October to decrease the median APE by 3.475% and avoiding a $36 million opportunity...29  Table 8 OECD Long Term Interest Rates, Percent Per Annum Example ........................ 30  Table 9 Global Insight 1 Year, 2...Budget Process The federal government receives tariffs, taxes , fees, and other collections throughout the fiscal year (1 October – 30 September). The

  14. 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.

  15. 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

  16. 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…

  17. Global and regional phosphorus budgets in agricultural systems and their implications for phosphorus-use efficiency

    Directory of Open Access Journals (Sweden)

    F. Lun

    2018-01-01

    Full Text Available The application of phosphorus (P fertilizer to agricultural soils increased by 3.2 % annually from 2002 to 2010. We quantified in detail the P inputs and outputs of cropland and pasture and the P fluxes through human and livestock consumers of agricultural products on global, regional, and national scales from 2002 to 2010. Globally, half of the total P inputs into agricultural systems accumulated in agricultural soils during this period, with the rest lost to bodies of water through complex flows. Global P accumulation in agricultural soil increased from 2002 to 2010 despite decreases in 2008 and 2009, and the P accumulation occurred primarily in cropland. Despite the global increase in soil P, 32 % of the world's cropland and 43 % of the pasture had soil P deficits. Increasing soil P deficits were found for African cropland vs. increasing P accumulation in eastern Asia. European and North American pasture had a soil P deficit because the continuous removal of biomass P by grazing exceeded P inputs. International trade played a significant role in P redistribution among countries through the flows of P in fertilizer and food among countries. Based on country-scale budgets and trends we propose policy options to potentially mitigate regional P imbalances in agricultural soils, particularly by optimizing the use of phosphate fertilizer and the recycling of waste P. The trend of the increasing consumption of livestock products will require more P inputs to the agricultural system, implying a low P-use efficiency and aggravating P-stock scarcity in the future. The global and regional phosphorus budgets and their PUEs in agricultural systems are publicly available at https://doi.pangaea.de/10.1594/PANGAEA.875296.

  18. Characteristics of the Equine Degree Department: Budgeting and the Department Chairperson.

    Science.gov (United States)

    Matte, Grace E.

    This study examined characteristics of 73 equine degree programs in the United States, the training and duties of their department chairpersons, and their budgetary processes. Analysis of data from questionnaire responses revealed a large variety of equine degree and minor programs, with annual budgets ranging from $2,000 to $757,200. Public…

  19. The impact of Earth system feedbacks on carbon budgets and climate response

    Science.gov (United States)

    Lowe, Jason A.; Bernie, Daniel

    2018-05-01

    A number of studies have examined the size of the allowable global cumulative carbon budget compatible with limiting twenty-first century global average temperature rise to below 2°C and below 1.5°C relative to pre-industrial levels. These estimates of cumulative emissions have a number of uncertainties including those associated with the climate sensitivity and the global carbon cycle. Although the IPCC fifth assessment report contained information on a range of Earth system feedbacks, such as carbon released by thawing of permafrost or methane production by wetlands as a result of climate change, the impact of many of these Earth system processes on the allowable carbon budgets remains to be quantified. Here, we make initial estimates to show that the combined impact from typically unrepresented Earth system processes may be important for the achievability of limiting warming to 1.5°C or 2°C above pre-industrial levels. The size of the effects range up to around a 350 GtCO2 budget reduction for a 1.5°C warming limit and around a 500 GtCO2 reduction for achieving a warming limit of 2°C. Median estimates for the extra Earth system forcing lead to around 100 GtCO2 and 150 GtCO2, respectively, for the two warming limits. Our estimates are equivalent to several years of anthropogenic carbon dioxide emissions at present rates. In addition to the likely reduction of the allowable global carbon budgets, the extra feedbacks also bring forward the date at which a given warming threshold is likely to be exceeded for a particular emission pathway. This article is part of the theme issue `The Paris Agreement: understanding the physical and social challenges for a warming world of 1.5°C above pre-industrial levels'.

  20. The impact of Earth system feedbacks on carbon budgets and climate response.

    Science.gov (United States)

    Lowe, Jason A; Bernie, Daniel

    2018-05-13

    A number of studies have examined the size of the allowable global cumulative carbon budget compatible with limiting twenty-first century global average temperature rise to below 2°C and below 1.5°C relative to pre-industrial levels. These estimates of cumulative emissions have a number of uncertainties including those associated with the climate sensitivity and the global carbon cycle. Although the IPCC fifth assessment report contained information on a range of Earth system feedbacks, such as carbon released by thawing of permafrost or methane production by wetlands as a result of climate change, the impact of many of these Earth system processes on the allowable carbon budgets remains to be quantified. Here, we make initial estimates to show that the combined impact from typically unrepresented Earth system processes may be important for the achievability of limiting warming to 1.5°C or 2°C above pre-industrial levels. The size of the effects range up to around a 350 GtCO 2 budget reduction for a 1.5°C warming limit and around a 500 GtCO 2 reduction for achieving a warming limit of 2°C. Median estimates for the extra Earth system forcing lead to around 100 GtCO 2 and 150 GtCO 2 , respectively, for the two warming limits. Our estimates are equivalent to several years of anthropogenic carbon dioxide emissions at present rates. In addition to the likely reduction of the allowable global carbon budgets, the extra feedbacks also bring forward the date at which a given warming threshold is likely to be exceeded for a particular emission pathway.This article is part of the theme issue 'The Paris Agreement: understanding the physical and social challenges for a warming world of 1.5°C above pre-industrial levels'. © 2018 The Author(s).

  1. 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...

  2. 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...

  3. 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...

  4. 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)

  5. Validation of farm-scale methane emissions using nocturnal boundary layer budgets

    Directory of Open Access Journals (Sweden)

    J. Stieger

    2015-12-01

    Full Text Available This study provides the first experimental validation of Swiss agricultural methane emission estimates at the farm scale. We measured CH4 concentrations at a Swiss farmstead during two intensive field campaigns in August 2011 and July 2012 to (1 quantify the source strength of livestock methane emissions using a tethered balloon system and (2 to validate inventory emission estimates via nocturnal boundary layer (NBL budgets. Field measurements were performed at a distance of 150 m from the nearest farm buildings with a tethered balloon system in combination with gradient measurements at eight heights on a 10 m tower to better resolve the near-surface concentrations. Vertical profiles of air temperature, relative humidity, CH4 concentration, wind speed, and wind direction showed that the NBL was strongly influenced by local transport processes and by the valley wind system. Methane concentrations showed a pronounced time course, with highest concentrations in the second half of the night. NBL budget flux estimates were obtained via a time–space kriging approach. Main uncertainties of NBL budget flux estimates were associated with nonstationary atmospheric conditions and the estimate of the inversion height zi (top of volume integration. The mean NBL budget fluxes of 1.60 ± 0.31 μg CH4 m-2 s-1 (1.40 ± 0.50 and 1.66 ± 0.20 μg CH4 m-2 s-1 in 2011 and 2012 respectively were in good agreement with local inventory estimates based on current livestock number and default emission factors, with 1.29 ± 0.47 and 1.74 ± 0.63 μg CH4 m-2 s-1 for 2011 and 2012 respectively. This indicates that emission factors used for the national inventory reports are adequate, and we conclude that the NBL budget approach is a useful tool to validate emission inventory estimates.

  6. Validation of farm-scale methane emissions using nocturnal boundary layer budgets

    Science.gov (United States)

    Stieger, J.; Bamberger, I.; Buchmann, N.; Eugster, W.

    2015-12-01

    This study provides the first experimental validation of Swiss agricultural methane emission estimates at the farm scale. We measured CH4 concentrations at a Swiss farmstead during two intensive field campaigns in August 2011 and July 2012 to (1) quantify the source strength of livestock methane emissions using a tethered balloon system and (2) to validate inventory emission estimates via nocturnal boundary layer (NBL) budgets. Field measurements were performed at a distance of 150 m from the nearest farm buildings with a tethered balloon system in combination with gradient measurements at eight heights on a 10 m tower to better resolve the near-surface concentrations. Vertical profiles of air temperature, relative humidity, CH4 concentration, wind speed, and wind direction showed that the NBL was strongly influenced by local transport processes and by the valley wind system. Methane concentrations showed a pronounced time course, with highest concentrations in the second half of the night. NBL budget flux estimates were obtained via a time-space kriging approach. Main uncertainties of NBL budget flux estimates were associated with nonstationary atmospheric conditions and the estimate of the inversion height zi (top of volume integration). The mean NBL budget fluxes of 1.60 ± 0.31 μg CH4 m-2 s-1 (1.40 ± 0.50 and 1.66 ± 0.20 μg CH4 m-2 s-1 in 2011 and 2012 respectively) were in good agreement with local inventory estimates based on current livestock number and default emission factors, with 1.29 ± 0.47 and 1.74 ± 0.63 μg CH4 m-2 s-1 for 2011 and 2012 respectively. This indicates that emission factors used for the national inventory reports are adequate, and we conclude that the NBL budget approach is a useful tool to validate emission inventory estimates.

  7. 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....

  8. Constraining Aerosol-Cloud-Precipitation Interactions of Orographic Mixed-Phase Clouds with Trajectory Budgets

    Science.gov (United States)

    Glassmeier, F.; Lohmann, U.

    2016-12-01

    Orographic precipitation is prone to strong aerosol-cloud-precipitation interactions because the time for precipitation development is limited to the ascending section of mountain flow. At the same time, cloud microphysical development is constraint by the strong dynamical forcing of the orography. In this contribution, we discuss how changes in the amount and composition of droplet- and ice-forming aerosols influence precipitation in idealized simulations of stratiform orographic mixed-phase clouds. We find that aerosol perturbations trigger compensating responses of different precipitation formation pathways. The effect of aerosols is thus buffered. We explain this buffering by the requirement to fulfill aerosol-independent dynamical constraints. For our simulations, we use the regional atmospheric model COSMO-ART-M7 in a 2D setup with a bell-shaped mountain. The model is coupled to a 2-moment warm and cold cloud microphysics scheme. Activation and freezing rates are parameterized based on prescribed aerosol fields that are varied in number, size and composition. Our analysis is based on the budget of droplet water along trajectories of cloud parcels. The budget equates condensation as source term with precipitation formation from autoconversion, accretion, riming and the Wegener-Bergeron-Findeisen process as sink terms. Condensation, and consequently precipitation formation, is determined by dynamics and largely independent of the aerosol conditions. An aerosol-induced change in the number of droplets or crystals perturbs the droplet budget by affecting precipitation formation processes. We observe that this perturbation triggers adjustments in liquid and ice water content that re-equilibrate the budget. As an example, an increase in crystal number triggers a stronger glaciation of the cloud and redistributes precipitation formation from collision-coalescence to riming and from riming to vapor deposition. We theoretically confirm the dominant effect of water

  9. Budgeting for Solar PV Plant Operations & Maintenance: Practices and Pricing.

    Energy Technology Data Exchange (ETDEWEB)

    Enbar, Nadav [Sandia National Lab. (SNL-NM), Albuquerque, NM (United States); Weng, Dean [Sandia National Lab. (SNL-NM), Albuquerque, NM (United States); Klise, Geoffrey Taylor [Sandia National Lab. (SNL-NM), Albuquerque, NM (United States)

    2016-01-01

    With rising grid interconnections of solar photovoltaic (PV) systems, greater attention is being trained on lifecycle performance, reliability, and project economics. Expected to meet production thresholds over a 20-30 year timeframe, PV plants require a steady diet of operations and maintenance (O&M) oversight to meet contractual terms. However, industry best practices are only just beginning to emerge, and O&M budgets—given the arrangement of the solar project value chain—appear to vary widely. Based on insights from in-depth interviews and survey research, this paper presents an overview of the utility-scale PV O&M budgeting process along with guiding rationales, before detailing perspectives on current plant upkeep activities and price points largely in the U.S. It concludes by pondering potential opportunities for improving upon existing O&M budgeting approaches in ways that can benefit the industry at-large.

  10. 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

  11. 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...

  12. 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...

  13. 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...

  14. Energy Budget: Earth's Most Important and Least Appreciated Planetary Attribute

    Science.gov (United States)

    Chambers, Lin; Bethea, Katie

    2013-01-01

    The energy budget involves more than one kind of energy. People can sense this energy in different ways, depending on what type of energy it is. We see visible light using our eyes. We feel infrared energy using our skin (such as around a campfire). We know some species of animals can see ultraviolet light and portions of the infrared spectrum. NASA satellites use instruments that can "see" different parts of the electromagnetic spectrum to observe various processes in the Earth system, including the energy budget. The Sun is a very hot ball of plasma emitting large amounts of energy. By the time it reaches Earth, this energy amounts to about 340 Watts for every square meter of Earth on average. That's almost 6 60-Watt light bulbs for every square meter of Earth! With all of that energy shining down on the Earth, how does our planet maintain a comfortable balance that allows a complex ecosystem, including humans, to thrive? The key thing to remember is the Sun - hot though it is - is a tiny part of Earth's environment. Earth's energy budget is a critical but little understood aspect of our planetary home. NASA is actively studying this important Earth system feature, and sharing data and knowledge about it with the education community.

  15. Outcome based state budget allocation for diabetes prevention programs using multi-criteria optimization with robust weights.

    Science.gov (United States)

    Mehrotra, Sanjay; Kim, Kibaek

    2011-12-01

    We consider the problem of outcomes based budget allocations to chronic disease prevention programs across the United States (US) to achieve greater geographical healthcare equity. We use Diabetes Prevention and Control Programs (DPCP) by the Center for Disease Control and Prevention (CDC) as an example. We present a multi-criteria robust weighted sum model for such multi-criteria decision making in a group decision setting. The principal component analysis and an inverse linear programming techniques are presented and used to study the actual 2009 budget allocation by CDC. Our results show that the CDC budget allocation process for the DPCPs is not likely model based. In our empirical study, the relative weights for different prevalence and comorbidity factors and the corresponding budgets obtained under different weight regions are discussed. Parametric analysis suggests that money should be allocated to states to promote diabetes education and to increase patient-healthcare provider interactions to reduce disparity across the US.

  16. 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

  17. Using budget-friendly methods to analyze sport specific movements

    Science.gov (United States)

    Jackson, Lindsay; Williams, Sarah; Ferrara, Davon

    2015-03-01

    When breaking down the physics behind sport specific movements, athletes, usually professional, are often assessed in multimillion-dollar laboratories and facilities. Budget-friendly methods, such as video analysis using low-cost cameras, iPhone sensors, or inexpensive force sensors can make this process more accessible to amateur athletes, which in-turn can give insight into injury mechanisms. Here we present a comparison of two methods of determining the forces experienced by a cheerleader during co-education stunting and soccer goalies while side-diving. For the cheerleader, accelerometer measurements were taken by an iPhone 5 and compared to video analysis. The measurements done on the soccer players were taken using FlexiForce force sensors and again compared to video analysis. While these budget-friendly methods could use some refining, they show promise for producing usable measurements for possibly increasing our understanding of injury in amateur players. Furthermore, low-cost physics experiments with sports can foster an active learning environment for students with minimum physics and mathematical background.

  18. 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.

  19. Current and future carbon budget at Takayama site, Japan, evaluated by a regional climate model and a process-based terrestrial ecosystem model.

    Science.gov (United States)

    Kuribayashi, Masatoshi; Noh, Nam-Jin; Saitoh, Taku M; Ito, Akihiko; Wakazuki, Yasutaka; Muraoka, Hiroyuki

    2017-06-01

    Accurate projection of carbon budget in forest ecosystems under future climate and atmospheric carbon dioxide (CO 2 ) concentration is important to evaluate the function of terrestrial ecosystems, which serve as a major sink of atmospheric CO 2 . In this study, we examined the effects of spatial resolution of meteorological data on the accuracies of ecosystem model simulation for canopy phenology and carbon budget such as gross primary production (GPP), ecosystem respiration (ER), and net ecosystem production (NEP) of a deciduous forest in Japan. Then, we simulated the future (around 2085) changes in canopy phenology and carbon budget of the forest by incorporating high-resolution meteorological data downscaled by a regional climate model. The ecosystem model overestimated GPP and ER when we inputted low-resolution data, which have warming biases over mountainous landscape. But, it reproduced canopy phenology and carbon budget well, when we inputted high-resolution data. Under the future climate, earlier leaf expansion and delayed leaf fall by about 10 days compared with the present state was simulated, and also, GPP, ER and NEP were estimated to increase by 25.2%, 23.7% and 35.4%, respectively. Sensitivity analysis showed that the increase of NEP in June and October would be mainly caused by rising temperature, whereas that in July and August would be largely attributable to CO 2 fertilization. This study suggests that the downscaling of future climate data enable us to project more reliable carbon budget of forest ecosystem in mountainous landscape than the low-resolution simulation due to the better predictions of leaf expansion and shedding.

  20. A two process model of burnout and work engagement: distinct implications of demands and values.

    Science.gov (United States)

    Leiter, M P

    2008-01-01

    A model of job burnout proposes two distinct processes. The first process concerns balance of demands to resources. A poor balance leads to chronic exhaustion, an integral aspect of the burnout syndrome. The second process concerns the congruence of individual and organizational values. The model proposes that value conflicts have implications for all three aspects of burnout. It also proposes that the impact of value conflicts has only minor implications for the exhaustion aspect of burnout; they are more relevant for the cynicism and inefficacy aspects of the syndrome. The model considers distinct processes at work that concern employees' perception of organizational justice and their trust in leadership. With a sample of 725 nurses, the analysis tested one component of the theory: the extent to which value congruence enhances the prediction of burnout beyond the prediction provided by demands and resources. Future directions are discussed.

  1. 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”....

  2. 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.

  3. Adult Age Differences in Dual Information Processes: Implications for the Role of Affective and Deliberative Processes in Older Adults' Decision Making.

    Science.gov (United States)

    Peters, Ellen; Hess, Thomas M; Västfjäll, Daniel; Auman, Corinne

    2007-03-01

    Age differences in affective/experiential and deliberative processes have important theoretical implications for judgment and decision theory and important pragmatic implications for older-adult decision making. Age-related declines in the efficiency of deliberative processes predict poorer-quality decisions as we age. However, age-related adaptive processes, including motivated selectivity in the use of deliberative capacity, an increased focus on emotional goals, and greater experience, predict better or worse decisions for older adults depending on the situation. The aim of the current review is to examine adult age differences in affective and deliberative information processes in order to understand their potential impact on judgments and decisions. We review evidence for the role of these dual processes in judgment and decision making and then review two representative life-span perspectives (based on aging-related changes to cognitive or motivational processes) on the interplay between these processes. We present relevant predictions for older-adult decisions and make note of contradictions and gaps that currently exist in the literature. Finally, we review the sparse evidence about age differences in decision making and how theories and findings regarding dual processes could be applied to decision theory and decision aiding. In particular, we focus on prospect theory (Kahneman & Tversky, 1979) and how prospect theory and theories regarding age differences in information processing can inform one another. © 2007 Association for Psychological Science.

  4. 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.

  5. 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.

  6. 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...

  7. 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...

  8. 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)

  9. The Nuclear program of Navy: an approach from the budget

    International Nuclear Information System (INIS)

    Alves, Marco Antonio

    2014-01-01

    government agenda, as were the decision-making processes that defined the allocation of its budget resources and what the prospects facing the current challenges. The analyzes are referenced by three theoretical models adapted to the case: (1) incremental, (2) Multiple Streams and (3) the Punctuated Equilibrium. The theory (1) incremental, adapted from Davis, Dempster and Wildavsky (1966), better known in Brazil (OLLAIK et al, 2011), assumes that every budget is prepared based on the previous; while explaining the aggregate budget process, is insufficient when the analysis lies more detailed, as the program levels. The (2) Multiple Streams model, presented by Kingdon (2003), aims to show how an idea turns into public policy, being adequate to explain how programs amount to the government agenda. Finally, (3) the Punctuated Equilibrium model, developed from studies True, Jones and Baumgartner (2006), aims to analyze the dynamics of political processes, which occasionally produce major changes in the government agenda, proves appropriate to answer the why the budget oscillations, present throughout the history of the PNM. Thus, models of Multiple Streams and Punctuated Equilibrium complement the incremental theory that guides the empirical case study. The research covered since the previous events, leading up to the institutionalization of the program in 1979 up to subsequent events associated with it occurring after 2012. At the end, in conclusion, institutional suggestions are presented in order to mitigate budgetary problems and improving the management of the program, taking advantage of new ideas and specific regulations that are appearing in the field of public administration. (author)

  10. 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...

  11. 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.

  12. 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...

  13. 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.

  14. 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...

  15. 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.

  16. Shifting Sands: Science Researchers on Google Scholar, Web of Science, and PubMed, with Implications for Library Collections Budgets

    Science.gov (United States)

    Hightower, Christy; Caldwell, Christy

    2010-01-01

    Science researchers at the University of California Santa Cruz were surveyed about their article database use and preferences in order to inform collection budget choices. Web of Science was the single most used database, selected by 41.6%. Statistically there was no difference between PubMed (21.5%) and Google Scholar (18.7%) as the second most…

  17. 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…

  18. 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...

  19. Sediment budget for Murder Creek, Georgia, USA, from Pu239+240 - determined soil erosion rates

    Science.gov (United States)

    Stubblefield, A. P.; Matissoff, G.; Ketterer, M. E.; Whiting, P. J.

    2005-12-01

    Soil inventories of the radionuclides Cs137 and Pb210 have been used in a variety of environments as indicators for erosion and depositional processes. Development of sediment budgets for entire watersheds from radionuclide data has been somewhat constrained because limited sample numbers may not adequately characterize the wide range of geomorphic conditions and land uses found in heterogeneous environments. The measurement of Pu239+240 shows great potential for developing quantitative watershed sediment budgets. With inductively-coupled plasma mass spectrometry, hundreds of samples may be processed in dramatically shorter times than the gamma spectrometry method used for Cs137 or alpha spectrometry method used for Pb210. We collected surface soil samples from Murder Creek in the Piedmont region of Georgia, USA, to compare Pu239+240 inventories with Cs137 and Pb210 inventories for a range of land uses in a predominantly forested watershed. Excellent correlations were found for radionuclide inventories (r2 =0.88, n = 38) and high resolution (4 mm) depth profiles. The second objective was to generate a sediment budget using the full Pu239+240 dataset (n = 309). Average Pu239+240 inventories were 70.0 Bq/m2 for hardwood forest, 60.0 Bq/m2 for pine plantation, 65.1 Bq/m2 for pine forest, 66.7 Bq/m2 for row crop agriculture and 67.9 Bq/m2 for pasture. The sediment budget will be constructed by converting inventories into site-specific erosion rates. Erosion rates will be scaled up to the watershed scale using GIS coverages of land use, soil, slope, and slope position. Results will be compared with Murder Creek sediment budgets in the scientific literature generated from RUSLE erosion modeling, USGS monitoring networks and reservoir sedimentation.

  20. 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...

  1. Defense Budget: DOD Needs to Improve Reporting of Operation and Maintenance Base Obligations

    Science.gov (United States)

    2016-08-01

    10For additional information on DOD’s planning, programming, budgeting, and execution process, see GAO, DOD Service Acquisition ...check, or money order. Call for additional information. Connect with GAO on Facebook , Flickr, Twitter, and YouTube. Subscribe to our RSS Feeds or E

  2. 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...

  3. Convergence of Croatian Financial and Budget Regulations to the Framework and Practices of the European Union

    Directory of Open Access Journals (Sweden)

    Ivana MALETIĆ

    2010-03-01

    Full Text Available As of 2004 intensive preparatory activities for the accession of the Republic of Croatia into the European Union have started. Significant changes have been taking place in legislation, institutional and administrative respect. The so called “silent reform“ is changing the appearance and the way of work of state administration. Institutions acquire the rules and way of work of the European Union through the usage of pre-accession programmes. General opinion moves in the direction of successfulness, competitiveness, attainment of results and added values. Financial regulations regarding stipulation of budget processes have been changing through the introduction of the following elements: strategic planning, multi-annual budget framework, fiscal discipline, internal audit as well as financial management and control system based on clearly set work processes and procedures. This document provides the description of the most significant changes regarding financial management and budget regulations in the Republic of Croatia which have taken place in the course of adapting (developing the system to the European practices and rules.

  4. Capital budget practices: a study in hospitality companies of São Paulo, Rio de Janeiro and Salvador

    OpenAIRE

    Manoela Quint dos Santos Zanini; Paula de Souza; Rogério João Lunkes

    2013-01-01

    Budget is considered an essential process to management and communication to the company, to assist in the identification of potentials bottlenecks, to define specific goals and objectives and evaluate future performances. Therefore, this study aims is to analyze the capital budgeting practices adopted by the hotel companies in the cities of Sao Paulo, Rio de Janeiro and Salvador. Data were collected applying questionnaires in the three cities, constituting a population of 12 hotels associate...

  5. 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.

  6. 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.

  7. Electron energy budget in the high-latitude ionosphere during Viking/EISCAT coordinated measurements

    International Nuclear Information System (INIS)

    Lilensten, J.; Kofman, W.; Lathuillere, C.; Fontaine, D.; Eliasson, L.; Oran, E.S.

    1990-01-01

    The magnetospheric electron fluxes precipitating at the top of the auroral ionosphere contribute to the production of ionization, to the excitation of atmospheric constituents, and to the heating of the ambient electrons. This last process occurs essentially when the energy of the initial precipitated electrons and photoelectrons has been degraded to values lower than approximately 10 eV. The heated ambient electron gas loses this energy to the neutral gas and ambient ions. Finally, the temperature gradient produced in the ionospheric plasma induces a heat flux. In the absence of an electric field and for stationary conditions, the energy budget of ionospheric electrons results from the balance between these processes of heating, cooling, and heat conduction. The intensity of these different processes is quantitatively computed at each altitude in the ionosphere by combining simultaneous EISCAT and Viking in situ measurements, and by means of an electron transport model. The stationary electron flux, which leads to the heating rate, is computed, and remaining differences in the energy budget are discussed

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. Budgeting for Solar PV Plant Operations & Maintenance: Practices and Pricing.

    Energy Technology Data Exchange (ETDEWEB)

    Enbar, Nadav [Electric Power Research Inst. (EPRI), Palo Alto, CA (United States); Weng, Dean [Electric Power Research Inst. (EPRI), Palo Alto, CA (United States); Klise, Geoffrey Taylor [Sandia National Lab. (SNL-NM), Albuquerque, NM (United States)

    2015-12-01

    With rising grid interconnections of solar photovoltaic (PV) systems, greater attention is being trained on lifecycle performance, reliability, and project economics. Expected to meet production thresholds over a 20-30 year timeframe, PV plants require a steady diet of operations and maintenance (O&M) oversight to meet contractual terms. However, industry best practices are only just beginning to emerge, and O&M budgets—given the arrangement of the solar project value chain—appear to vary widely. Based on insights from in-depth interviews and survey research, this paper presents an overview of the utility-scale PV O&M budgeting process along with guiding rationales, before detailing perspectives on current plant upkeep activities and price points largely in the U.S. It concludes by pondering potential opportunities for improving upon existing O&M budgeting approaches in ways that can benefi t the industry at-large.

  15. Decision science: a scientific approach to enhance public health budgeting.

    Science.gov (United States)

    Honoré, Peggy A; Fos, Peter J; Smith, Torney; Riley, Michael; Kramarz, Kim

    2010-01-01

    The allocation of resources for public health programming is a complicated and daunting responsibility. Financial decision-making processes within public health agencies are especially difficult when not supported with techniques for prioritizing and ranking alternatives. This article presents a case study of a decision analysis software model that was applied to the process of identifying funding priorities for public health services in the Spokane Regional Health District. Results on the use of this decision support system provide insights into how decision science models, which have been used for decades in business and industry, can be successfully applied to public health budgeting as a means of strengthening agency financial management processes.

  16. 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.)

  17. 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

  18. 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...

  19. 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...

  20. Budget transparency on maternal health spending: a case study in five Latin American countries.

    Science.gov (United States)

    Malajovich, Laura; Alcalde, Maria Antonieta; Castagnaro, Kelly; Barroso, Carmen

    2012-06-01

    Progress in reducing maternal mortality has been slow and uneven, including in Latin America, where 23,000 women die each year from preventable causes. This article is about the challenges civil society organizations in Latin America faced in assessing budget transparency on government spending on specific aspects of maternity care, in order to hold them accountable for reducing maternal deaths. The study was carried out by the International Planned Parenthood, Western Hemisphere Region and the International Budget Partnership in five Latin American countries--Costa Rica, El Salvador, Guatemala, Panama and Peru. It found that only in Peru was most of the information they sought available publicly (from a government website). In the other four countries, none of the information was available publicly, and although it was possible to obtain at least some data from ministry and health system sources, the search process often took a complex course. The data collected in each country were very different, depending not only on the level of budget transparency, but also on the existence and form of government data collection systems. The obstacles that these civil society organizations faced in monitoring national and local budget allocations for maternal health must be addressed through better budgeting modalities on the part of governments. Concrete guidelines are also needed for how governments can better capture data and track local and national progress. Copyright © 2012 Reproductive Health Matters. Published by Elsevier Ltd. All rights reserved.