WorldWideScience

Sample records for budget dwdm radio-over-fibre

  1. Compensation for Radio-over-Fibre Uplink Based on Hybrid Neural Networks

    International Nuclear Information System (INIS)

    The radio-over-fibre (ROF) uplink, which combines the merit of optical fibre with that of microwave technology, can supply the high capacity of communication. However, there are two major issues: nonlinear distortion of the optical link and the multipath dispersion of the wireless channel, affecting the performance of the system. We propose an equalizer based on hybrid neural networks. The compensation needs no estimation of the channel. The simulated result shows that the ROF uplink can be adequately compensated and the performance of the equalizer depends on the channel noise

  2. Digital coherent receiver employing photonic downconversion for phase modulated radio-over-fibre links

    DEFF Research Database (Denmark)

    Zibar, Darko; Caballero Jambrina, Antonio; Guerrero Gonzalez, Neil; Schaeffer, Christian; Tafur Monroy, Idelfonso

    A digital coherent receiver employing photonic downconversion is presented and experimentally demonstrated for phase-modulated radio-over-fibre optical links. The receiver is capable of operating at frequencies exceeding the bandwidth of electrical analog-to-digital converter by using photonic...... downconversion to translate the high-frequency input RF signal to the operating frequency range of the analog-to-digital converter. First, using linear digital demodulation scheme we measure SFDR of the link at microwave frequency of 5 GHz. Thereafter, successful signal demodulation of 50 Mbit/s binary phase...... shift keying (BPSK) modulated data signal at 5 GHz RF carrier frequency is experimentally demonstrated by using an analog-to-digital converter with only 1 GHz bandwidth. We successfully demonstrate signal demodulation, using the proposed digital coherent receiver with photonic downconversion, after 40...

  3. Digital coherent detection of multi-gigabit 40 GHz carrier frequency radio-over-fibre signals using photonic downconversion

    DEFF Research Database (Denmark)

    Caballero Jambrina, Antonio; Zibar, Darko; Tafur Monroy, Idelfonso

    2010-01-01

    Detection of high-speed radio signals is a challenge for next generation radio-over-fibre links, requiring high bandwidth and linearity in the receiver. By using photonic downconversion in a coherent receiver, detection of high bit-rate 16-QAM signals, up to 4 Gbit/s, at a 40 GHz carrier frequency...

  4. Experimental 2.5 Gbit/s QPSK WDM coherent phase modulated radio-over-fibre link with digital demodulation by a K-means algorithm

    DEFF Research Database (Denmark)

    Guerrero Gonzalez, Neil; Caballero Jambrina, Antonio; Amaya Fernández, Ferney Orlando;

    2009-01-01

    Highest reported bit rate of 2.5 Gbit/s for optically phase modulated radio-over-fibre link employing coherent detection is demonstrated. Demodulation of 3·2.5 Gbit/s QPSK modulated WDM channels, is achieved after 79km of transmission through deployed fiber....

  5. Development of DWDM Filter Manufacture

    Institute of Scientific and Technical Information of China (English)

    2001-01-01

    DWDM technology is developing rapidly. Thin film narrow bandpass filter plays an important role in this field. This article presents some achievements in developing the DWDM narrow bandpass filters and also describes the results achieved by us.

  6. Forward error correction in DWDM fiber-optic transmission system

    OpenAIRE

    Gol, V. D.; Tsmykal, E. K.

    2009-01-01

    In this paper we consider options of antinoise coding application in DWDM fiber-optic transmission systems, and also we represent comparative analysis of predicting correction, defining by G.975.1 recommendation regarding correction possibility and redundancy.

  7. Enterprise virtual private network (VPN) with dense wavelength division multiplexing (DWDM) design

    Science.gov (United States)

    Carranza, Aparicio

    An innovative computer simulation and modeling tool for metropolitan area optical data communication networks is presented. These models address the unique requirements of Virtual Private Networks for enterprise data centers, which may comprise a mixture of protocols including ESCON, FICON, Fibre Channel, Sysplex protocols (ETR, CLO, ISC); and other links interconnected over dark fiber using Dense Wavelength Division Multiplexing (DWDM). Our models have the capability of designing a network with minimal inputs; to compute optical link budgets; suggest alternative configurations; and also optimize the design based on user-defined performance metrics. The models make use of Time Division Multiplexing (TDM) wherever possible for lower data rate traffics. Simulation results for several configurations are presented and they have been validated by means of experiments conducted on the IBM enterprise network testbed in Poughkeepsie, N.Y.

  8. Planning and deployment of DWDM systems: a reality

    Science.gov (United States)

    Mishra, Data S.

    2001-10-01

    The new definition and implementation of new communication network architectures and elements in the present data-centric world are due to dramatic change in technology, explosive growth in bandwidth requirement and de-regulated, privatized and competitive telecommunication market. Network Convergence, Disruptive Technology and Convulsive Market are the basic forces who are pushing the future network towards Packet based Optical Core Network and varieties of Access Network along with integrated NMS. Well-known Moore's law governs the result of progress in silicon processing and accordingly the present capacity of network must be multiplied by 100 times in 10 years. To build a global network which is 100 times powerful than present one by scaling up today's technology can not be a practical solution due to requirement of 100 fold increase in cost, power and size. Today's two network (Low delay, fixed bandwidth, Poisson voice traffic based, circuit-switched PSTN/PLMN and variable delay, variable bandwidth, no-guaranteed QoS based packet switched internet) are converging towards two-layer network (IP and ATM in lower layer; DWDM in network layer). SDH Network which was well drafted before explosive data traffic and was best suitable for Interoperability, Survivability, Reliability and Manageability will be taken over by DWDM Network by 2005 due to 90% of data traffic. This paper describes the way to build the Communication Network (either by migration or by overlay) with an overview of the equipment and technologies required to design the DWDM Network. Service Providers are facing tough challenges for selection of emerging technologies and advances in network standard for bandwidth hungry, valued customers. The reduction of cost of services due to increased competition , explosive growth of internet and 10GbE Ethernet (which is being considered as an end-to-end network solution) have given surprise to many network architects and designers. To provide transparency to

  9. Signal Generation for Radio Over Fibre Systems Based on Optical Combination

    Directory of Open Access Journals (Sweden)

    Muñoz-Ortiz Rafael Oswaldo

    2015-09-01

    Full Text Available This paper presents a comparative study of the signal generation techniques for the transport of information in Radio over Fiber (RoF systems by using optical combination techniques. In these systems, the radio frequency carriers are conveyed as optical subcarriers over a link in a point-to-point or point-to-multipoint connectivity paradigm. This study is focused on three different generation techniques: double arm, parallel and serial generation. An analytical model to describe the elements, the configuration and the processes involved in the RoF signal generation is defined for each one of them. Subsequently, a modeling of the obtained electrical field functions allows assessing the quality of the generated signals based on the modulation depth. Results show that while there is a trade-off between the modulation depths of both signals for the double arm and serial configuration, the parallel technique relaxes the establishment of different modulation depths. An optimum configuration that guarantees a good quality for the generated signals is found for each generation technique.

  10. Symmetric reconfigurable capacity assignment in a bidirectional DWDM access network.

    Science.gov (United States)

    Ortega, Beatriz; Mora, José; Puerto, Gustavo; Capmany, José

    2007-12-10

    This paper presents a novel architecture for DWDM bidirectional access networks providing symmetric dynamic capacity allocation for both downlink and uplink signals. A foldback arrayed waveguide grating incorporating an optical switch enables the experimental demonstration of flexible assignment of multiservice capacity. Different analog and digital services, such as CATV, 10 GHz-tone, 155Mb/s PRBS and UMTS signals have been transmitted in order to successfully test the system performance under different scenarios of total capacity distribution from the Central Station to different Base Stations with two reconfigurable extra channels for each down and upstream direction. PMID:19550967

  11. Coexistence of continuous variable QKD with intense DWDM classical channels

    Science.gov (United States)

    Kumar, Rupesh; Qin, Hao; Alléaume, Romain

    2015-04-01

    We demonstrate experimentally the feasibility of continuous variable quantum key distribution (CV-QKD) in dense-wavelength-division multiplexing networks (DWDM), where QKD will typically have to coexist with several co-propagating (forward or backward) C-band classical channels whose launch power is around 0 dBm. We have conducted experimental tests of the coexistence of CV-QKD multiplexed with an intense classical channel, for different input powers and different DWDM wavelengths. Over a 25 km fiber, a CV-QKD operated over the 1530.12 nm channel can tolerate the noise arising from up to 11.5 dBm classical channel at 1550.12 nm in the forward direction (9.7 dBm in backward). A positive key rate (0.49 kbits s-1) can be obtained at 75 km with classical channel power of respectively -3 and -9 dBm in forward and backward. Based on these measurements, we have also simulated the excess noise and optimized channel allocation for the integration of CV-QKD in some access networks. We have, for example, shown that CV-QKD could coexist with five pairs of channels (with nominal input powers: 2 dBm forward and 1 dBm backward) over a 25 km WDM-PON network. The obtained results demonstrate the outstanding capacity of CV-QKD to coexist with classical signals of realistic intensity in optical networks.

  12. DWDM Fiber-Wireless Access System with Centralized Optical Frequency Comb-based RF Carrier Generation

    DEFF Research Database (Denmark)

    Pang, Xiaodan; Beltrán, Marta; Sánchez, José;

    2013-01-01

    We propose and experimentally demonstrate an optical wireless DWDM system at 60 GHz with optical incoherent heterodyne up-conversion using an optical frequency comb. Multiple users with wireline and wireless services are simultaneously supported.......We propose and experimentally demonstrate an optical wireless DWDM system at 60 GHz with optical incoherent heterodyne up-conversion using an optical frequency comb. Multiple users with wireline and wireless services are simultaneously supported....

  13. Investigation on the influence of intensity scintillation and beam wander in space optical uplink DWDM communication system

    Science.gov (United States)

    Li, Mi; Chen, Mengji; Zhang, Xuping; Cong, Hengji; Song, Yuejiang; Lu, Yuangang

    2016-04-01

    Dense wavelength division multiplexing (DWDM) has been widely applied in ground optical communication. However, the technology of DWDM is still not mature enough in the space optical communication system. In order to further advance the use of DWDM into space optical communication, the probability density function (PDF) and the bit-error rate (BER) performance of DWDM is investigated in uplink communications under the influence of atmospheric turbulence, consisting of intensity scintillation and beam wander caused by atmospheric turbulence. Numerical results show that the atmospheric turbulence has a great impact on BER and PDF, and wavelength, divergence angel, and other relevant parameters should be carefully considered in this DWDM system. This work can be conducive for improving DWDM design of space optical uplink communication systems.

  14. Integrated DWDM and MIMO-OFDM System for 4G High Capacity Mobile Communication System

    Directory of Open Access Journals (Sweden)

    Shikha Nema

    2009-10-01

    Full Text Available Dense wavelength-division multiplexing (DWDM technique is a very promising data transmission technology for utilizing the capacity of the fiber. By DWDM, multiple signals (video, audio, data etc staggered in wavelength domain can be multiplexed and transmitted down the same fiber. The Multiple-input multiple-output (MIMO wireless technology in combination with orthogonal frequency division multiplexing (MIMO-OFDM is an attractive air-interface solution for next-generation wireless local area networks (WLANs and fourth-generation mobile cellular wireless systems. This article provides an overview of the integrated DWDM MIMO-OFDM technology and focuses on DWDM transmitter design with adequate dispersion compensation for high data rate of 10Gbps ,MIMO-OFDM system design, space-time coded signaling, receiver design and performance analysis in terms of bit error rate for Integrated system. The simulation is carried out using powerful software tools Optisystem and MATLAB . In this paper a 64 channel DWDM system is simulated for transmission of baseband NRZ signal over fiber. Each of the transmission is at bit rate of 10 Gbps leading to high data rate transmission of 640 Gbps.The resultant Bit Error Rate(BER is in the range 10-12 for DWDM system which is given as input to MIMO-OFDM system..This system performance is analyzed in terms of BER with SNR for Rayleigh, and AWGN channels and BER of 10-4 is achieved at SNR of 10dbs

  15. Automatic spectral transmittance measurement system for DWDM filters

    Science.gov (United States)

    Chang, Gao-Wei; Heish, Ming-Yu

    2003-08-01

    For many years, fiber-optics communication has become an essential part of the development of our modern society. For example, its significance comes from the increasing demands on real-time image transmission, multimedia communication, distance learning, video-conferencing, video telephone, and cable TV, etc. This paper is to develop an automatic transmittance measurement system for a DWDM (dense wavelength division multiplexing) filter. In this system, a grating-based monochromators is devised to generate a collection of monochromatic light with various wavelengths, instead of using an expensive tunable laser. From this approach, the cost of the proposed system will be much lower than that of those having the same functions, by one order. In addition, we simulate the spectral filtering to investigate the resolving power of the system. It appears that our simulations give quite satisfactory results.

  16. Optimal design of an IP/MPLS over DWDM network

    Directory of Open Access Journals (Sweden)

    Eduardo Canale

    2014-04-01

    Full Text Available Different approaches for deploying resilient optical networks of low cost constitute a traditional group of NP-Hard problems that have been widely studied. Most of them are based on the construction of low cost networks that fulfill connectivity constraints. However, recent trends to virtualize optical networks over the legacy fiber infrastructure, modified the nature of network design problems and turned inappropriate many of these models and algorithms. In this paper we study a design problem arising from the deployment of an IP/MPLS network over an existing DWDM infrastructure. Besides cost and resiliency, this problem integrates traffic and capacity constraints. We present: an integer programming formulation for the problem, theoretical results, and describe how several metaheuristics were applied in order to find good quality solutions, for a real application case of a telecommunications company.

  17. Wavelength division multiplexing WDM, CWDM and DWDM applications

    Science.gov (United States)

    Vasile, Irina Bristena; Vasile, Alexandru; Luciana, Stan; Tache, Mihaela

    2007-05-01

    The fiber optics has become the most preferred media for this very large data traffic. TDM (Time Division Multiplexing) has been the most practical method to divide the significant capacity of a single fiber optics into several communication channels. This technology is still limited by the large complexity of high-flow modulation and multiplexing equipment. Presently, a complementary approach proves its potential: Wavelength-Division Multiplexing (WDM). The evolution of WDM allows now a very small spacing between channels wavelength, in nm, generating DWDM (Dense Wavelength Division Multiplexing). The networks with individual fibers including more than 100 independent optic channels, as well as those with bidirectional flow are already available on the market. CWDM (Coarse Wavelength Division Multiplexing) represents an economical application of a mature technology which may provide options where the capacity of fibers is limited.

  18. Digital services using quadrature amplitude modulation (QAM) over CATV analog DWDM system

    Science.gov (United States)

    Yeh, JengRong; Selker, Mark D.; Trail, J.; Piehler, David; Levi, Israel

    2000-04-01

    Dense Wavelength Division Multiplexing (DWDM) has recently gained great popularity as it provides a cost effective way to increase the transmission capacity of the existing fiber cable plant. For a long time, Dense WDM was exclusively used for baseband digital applications, predominantly in terrestrial long haul networks and in some cases in metropolitan and enterprise networks. Recently, the performance of DWDM components and frequency-stabilized lasers has substantially improved while the costs have down significantly. This makes a variety of new optical network architectures economically viable. The first commercial 8- wavelength DWDM system designed for Hybrid Fiber Coax networks was reported in 1998. This type of DWDM system utilizes Sub-Carrier Multiplexing (SCM) of Quadrature Amplitude Modulated (QAM) signals to transport IP data digital video broadcast and Video on Demand on ITU grid lightwave carriers. The ability of DWDM to provide scalable transmission capacity in the optical layer with SCM granularity is now considered by many to be the most promising technology for future transport and distribution of broadband multimedia services.

  19. Conversion of a DWDM signal to a single Nyquist channel based on a complete optical Fourier transformation

    DEFF Research Database (Denmark)

    Guan, Pengyu; Røge, Kasper Meldgaard; Mulvad, Hans Christian Hansen;

    2014-01-01

    We propose a DWDM-to-Nyquist channel conversion scheme based on complete Optical Fourier Transformation and optical Nyquist filtering. We demonstrate conversion from 50-GHz-grid 16×10 Gbit/s DPSK DWDM to a 160-Gbit/s Nyquist channel (0.9 symbol/s/Hz spectral efficiency) with 1.4 dB power penalty....

  20. Optimal Dispersion of NZ-DSF in 40 Gbit/s DWDM Transmission

    Institute of Scientific and Technical Information of China (English)

    M.; Tanaka; J.; Kobayashi; T.; Okuno; E.; Sasaoka; Y.; Araya; E.; Tsumura; M.; Shigematsu

    2003-01-01

    Numerical and experimental verification of optimal dispersion of NZ-DSF in 40Gb/s-based DWDM transmission are performed using 240km simple transmission line. The results show that dispersion of +8ps/nm/km is effective in 40Gb/s as well as 10Gb/s.

  1. Channel Capacity of DWDM Networks with Cross-phase Modulation Effect

    Institute of Scientific and Technical Information of China (English)

    2006-01-01

    In dense wavelength division multiplexing(DWDM) optical transmission systems, cross phase modulation(XPM) due to Kerr effect causes phase shift and intensity modulation in each channel, which will lead the channel capacity to be a random variable. An expression of the channel capacity dealing with XPM effect is presented, and the correctness and accuracy of this method are demonstrated by numerical simulation.

  2. Generation of optical frequencies out of the frequency comb of a femtosecond laser for DWDM telecommunication

    International Nuclear Information System (INIS)

    We exploit the frequency comb of a fs laser as the frequency ruler to generate reference optical frequencies for multi-channel DWDM (dense wavelength-division-multiplexing) telecommunication. Our fiber-based scheme of single-mode extraction enables on-demand generation of optical frequencies within the telecommunication band with an absolute frequency uncertainty of 9.1×10-13. The linewidth of extracted optical modes is less than 1 Hz, and the instability is measured 2.3×10-15 at 10 s averaging. This outstanding performance of optical frequency generation would lead to a drastic improvement of the spectral efficiency for the next-generation DWDM telecommunication

  3. DWDM/OOC and large spectrum sources performance in broadband access network

    Directory of Open Access Journals (Sweden)

    AhmedD. KORA

    2012-06-01

    Full Text Available This work presents a performance evaluation based on elaborated analytical expressions of error probability for broadband access networkin the case of a combined technique of dense wavelength division multiplexing (DWDM and one dimensional optical orthogonal codes (1D-OOC. Optical sources with relatively large spectrum has been considered and simulated.Besides the Multiple Access Interference (MAI at the receiver due to the access method which is optical code division multiple access (OCDMA,the emitted radiation of these sources in a dense WDM communication link introduces additional interference.Conventional correlation receiver (CCR and parallel interference cancellation (PIC receiverlimitations are discussed. This paper has investigated the kind of optical sources with large spectrum bandwidth which could be accepted for a targeted bit error rate (BERand given number of users inbroadband access network supporting DWDM with optical orthogonal codes.

  4. QoS multicast routing scheme using QGA in IP/DWDM networks

    Institute of Scientific and Technical Information of China (English)

    2008-01-01

    This article studies multi-constraints least-cost multicast routing problem in internet protocol over dense wavelength division multiplexing (IP/DWDM) networks. To address this problem, an individual-difference-based quantum genetic algorithm (IDQGA) is proposed. This algorithm considers individual differences among chromosomes by introducing an adaptive rotation angle step determination scheme and a grouping-based quantum mutation operation. Simulations are conducted over network topologies. The results indicate that compared with other heuristic algorithms, IDQGA has better optimal performance on solving quality of service (QoS) multicast routing problem in IP/DWDM networks and is characterized by strong robustness, high success ratio and excellent capability on global searching.

  5. Wavelength monitoring of DWDM systems using a polarization interference filter without reference light

    Science.gov (United States)

    Chen, Xiyao; Chen, Shengyu; Lin, Guimin; Xie, Jianping; Ming, Hai

    2006-09-01

    A novel scheme for wavelength monitoring of DWDM systems was proposed in which the two transmission spectra of a polarization interference filter (PIF) are employed. The filter consists of a polarizer, a polarizing beamsplitter (PBS) and a birefringent plate sandwiched between them. The birefringent plate used is made of yttrium orthovanadate (YVO 4) crystal. The two transmission spectra with perpendicular polarization directions are complementary in light transmittivity. By designing the filter and controlling its temperature appropriately, the intersections of the two transmission spectra can be utilized to monitor operating wavelengths in a DWDM network. This scheme doesn't need reference light for wavelength sensing. In addition, the monitoring sensitivity is twice as large as that in the way that only one transmission spectrum is utilized.

  6. Rekayasa Trafik MPLS pada Jaringan Tera Router dengan Teknologi Transport DWDM Studi Kasus Trafik Speedy Telkom

    OpenAIRE

    Kurnianingsih

    2012-01-01

    The improvement of Information Technology, number of users, number of services and lifestyle has been the main factors why the traffic on public network has rapidly increased. As one of the largest operator of telecommunication providers in Indonesia, PT Telkom has improved its infratructure to responsibility situation into Next Generation Network, transport network in Dense Wavelength Division Multiplexing (DWDM). However, the rapid growth of traffic can not be resolved simply by doing infra...

  7. A novel DWDM method to design a 100-kW Laser

    Science.gov (United States)

    Basu, Santanu

    2010-02-01

    In this paper, I will present the design analysis of a novel concept that may be used to generate a diffraction-limited beam from an aperture so that as much as 450 kW of laser power can be efficiently deposited on a diffraction-limited spot at a range. The laser beam will be comprised of many closely spaced wavelength channels as in a DWDM. The technique relies on the ability of an angular dispersion amplifier to multiplex a large number of high power narrow frequency lasers, wavelengths of which may be as close as 0.4 nm.

  8. 80-Channel Multiplexer-Demultiplexer Module for DWDM Communications using Hybrid AWG -- Interleaver Technology

    Science.gov (United States)

    Rablau, Corneliu; Bredthauer, Lance

    2007-10-01

    Aside from the more traditional data, voice and e-mail communications, new bandwidth intensive applications in the larger consumer markets, such as music, digital pictures and movies, have led to an explosive increase in the demand for transmission capacity for optical communications networks. This has resulted in a widespread deployment of Dense Wavelength Division Multiplexing (DWDM) as a means of increasing the communications capacity by multiplexing and transmitting signals of different wavelengths (establishing multiple communication channels) through a single strand of fiber. We report on the design, assembly and characterization of a 50-GHz, 80-channel Mux-Demux module for DWDM systems. The module has been assembled from two commercially available 100 GHz, 40-channel Array Waveguide Grating (AWG) modules and a 50-GHz to 100-GHz interleaver. Relevant performance parameters such as insertion loss, channel uniformity, next-channel isolation (crosstalk) and integrated cross-talk are presented and discussed in contrast with the performance of other competing technologies such as Thin-Film-Filter-based Mux-Demux devices.

  9. Analysis of Pulse Tolerance to Pump Depletion Induced Noise in DWDM Systems Using Distributed Fiber Raman Amplifiers

    Institute of Scientific and Technical Information of China (English)

    YAN Minhui; CHEN Jianping; LI Jianlang; JINAG Wenning; CHEN Junfeng; LI Xin

    2002-01-01

    In distributed optical fiber Raman amplifiers,instantaneous pump power depletion is related to patterns of input DWDM signals and results in extra optical noise and crosstalk.This noise has different effects on non-return-to-zero (NRZ) and return-to-zero (RZ) pulse forms.These phenomena are compared with present simulation results.

  10. High-capacity and high-speed DWDM and NWDM optical devices for telecom and datacom applications

    Science.gov (United States)

    Chon, Joseph C.; Jian, Benjamin B.; Bautista, Jerry R.

    2001-04-01

    Both a 160-channel DWDM system integrating a 1 X 4 25-GHz nonlinear Fourier Filter Flat-top (F3T) interleaver with four 1 X 40 100-GHz AWGs and a 4-channel NWDM system were investigated for 10 Gbit/s transmission experiments.

  11. Scatter search based met heuristic for robust optimization of the deploying of "DWDM" technology on optical networks with survivability

    Directory of Open Access Journals (Sweden)

    Moreno-Pérez José A.

    2005-01-01

    Full Text Available In this paper we discuss the application of a met heuristic approach based on the Scatter Search to deal with robust optimization of the planning problem in the deploying of the Dense Wavelength Division Multiplexing (DWDM technology on an existing optical fiber network taking into account, in addition to the forecasted demands, the uncertainty in the survivability requirements.

  12. The Swiss Education and Research Network - SWITCH - Upgrades Optical Network to Transport 10 Gbps Using Sorrento Networks DWDM Platform

    CERN Document Server

    2003-01-01

    "Sorrento Networks, a supplier of optical transport networking equipment for carriers and enterprises worldwide, today announced that SWITCH successfully completed 10 Gbps BER tests on the 220 km Zurich to Manno and 360 km Zurich to Geneva links in September and November 2003, using Sorrento's GigaMux DWDM system" (1/2 page).

  13. Research on fault location technology based on BP neural network in DWDM optical network

    Institute of Scientific and Technical Information of China (English)

    LIAO Xiao-min; ZHANG Yin-fa; YANG Shi-ping; LIN Chu-shan

    2008-01-01

    BP neural network is introduced to the fault location field of DWDM optical network in this paper. The alarm characteris-tics of the optical network equipments are discussed, and alarm vector and fault vector diagrams are generated by analyzingsome typical instances. A 17×14×18 BP neural network structure is constructed and trained by using MATLAB. Bycomparing the training performances, the best training algorithm of fault location among the three training algorithms ischosen. Numerical simulation results indicate that the sum squared error (SSE) of fault location is less than 0.01, and theprocessing time is less than 100 ms. This method not only well deals with the missing alarms or false alarms, but alsoimproves the fault location accuracy and real-time ability.

  14. Distributed Grooming in Multi-Domain IP/MPLS-DWDM Networks

    Energy Technology Data Exchange (ETDEWEB)

    Liu, Qing [ORNL

    2009-12-01

    This paper studies distributed multi-domain, multilayer provisioning (grooming) in IP/MPLS-DWDM networks. Although many multi-domain studies have emerged over the years, these have primarily considered 'homogeneous' network layers. Meanwhile, most grooming studies have assumed idealized settings with 'global' link state across all layers. Hence there is a critical need to develop practical distributed grooming schemes for real-world networks consisting of multiple domains and technology layers. Along these lines, a detailed hierarchical framework is proposed to implement inter-layer routing, distributed grooming, and setup signaling. The performance of this solution is analyzed in detail using simulation studies and future work directions are also high-lighted.

  15. Centralized optical-frequency-comb-based RF carrier generator for DWDM fiber-wireless access systems

    DEFF Research Database (Denmark)

    Pang, Xiaodan; Beltran, Marta; Sanchez, Jose;

    2014-01-01

    In this paper, we report on a gigabit capacity fiber-wireless system that enables smooth integration between high-speed wireless networks and dense wavelength-division-multiplexing (DWDM) access networks. By employing a centralized optical frequency comb, both the wireline and the wireless services...... applications. For demonstration, we transmit a 2.5 Gbit/s signal through the proposed system and successfully achieve a bit-error-rate (BER) performance well below the 7% overhead forward error correction limit of the BER of 2 × 10¿3 for both the wireline and the wireless signals in the 60 GHz band after 25 km...... single-mode fiber plus up to 6 m wireless distance....

  16. DWDM laser arrays fabricated using thermal nanoimprint lithography on Indium Phosphide substrates

    DEFF Research Database (Denmark)

    Smistrup, K.; Nørregaard, J.; Mironov, A.;

    Dense Wavelength Division Multiplexing (DWDM) lasers play a major role in today’s long-haul broadband communication. Typical distributed feedback (DFB) laser cavities consist of long half-pitch gratings in InGaAsP on InP substrates with pitches around 240 nm. Lasers are made reliably single mode by...... including a lambda quarter shift at the center of the grating. The need for phase shifts and multiple wavelengths eliminates some lithography methods such as holography. Typically, these lasers are produced by e-beam lithography (EBL). We present a production method based on thermal nanoimprint lithography...... damaged during the imprint process and the narrow temperature window for imprint and separation (80°C and 55°C) ensures minimal issues with thermal mismatch between the InP substrate and the Si stamp. The imprinted InP wafers were processed in NeoPhotonics standard process line to create working lasers...

  17. Budgeting Process

    Science.gov (United States)

    Hentschke, Guilbert C.; Shaughnessy, John

    1973-01-01

    Attempts to describe the budgeting process in school districts. Discusses general budget calendars and explains the process of constructing a Program Evaluation and Review Technique (PERT) chart of the budgeting process. Presents a detailed list of activities to be included in the budgeting process and a PERT chart indicating how these activities…

  18. Late Budgets

    DEFF Research Database (Denmark)

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

    The budget forms the legal basis of government spending. If a budget is not in place at the beginning of the fiscal year, planning as well as current spending are jeopardized and government shutdown may result. This paper develops a continuous-time war-of-attrition model of budgeting in a...... presidential style-democracy to explain the duration of budget negotiations. We build our model around budget baselines as reference points for loss averse negotiators. We derive three testable hypotheses: there are more late budgets, and they are more late, when fiscal circumstances change; when such changes...... are negative rather than positive; and when there is divided government. We test the hypotheses of the model using a unique data set of late budgets for US state governments, based on dates of budget approval collected from news reports and a survey of state budget o¢ cers for the period 1988...

  19. More than 100 channel supercontinuum CW optical source with precise 25GHz spacing for 10Gbit/s DWDM systems

    Science.gov (United States)

    Wang, Jianping; Nan, Yinbo; Zhou, Xianwei

    2006-01-01

    We experimentally demonstrate the generation of supercontinuum (SC) with a 12.5GHz DFB/EAM ultrashort optical pulse broadened in the high nonlinear fiber (HNLF). Through longitudinal mode-carving of the SC spectrum, a novel multiwavelength continuous wave (CW) optical source with precise 25GHz channel spacing is realized. The bit error rate (BER) curve and eye diagram show that the multiwavelength CW optical source is promising for dense wavelength division multiplexing (DWDM) systems.

  20. Cutback budgeting

    OpenAIRE

    Robert D. Behn

    1984-01-01

    The process of cutback budgeting that occurs in an era of retrenchment differs significantly from budgeting in circumstances of revenue growth. Negotiating an agreement on a set of decrements is far more complicated than allocating increments: No one wants to be the first to propose a cut in another constituency's budget, and any coalition formed in support of a given package of cuts is inherently unstable. Still, several conditions appear to facilitate cutback budgeting: an overarching issue...

  1. Capital budgeting

    OpenAIRE

    Dorel BERCEANU; Costel IONAŞCU

    2009-01-01

    This paper has like objective to present some aspects concerning capital budgeting. So, after a short introduction where we specify necessary conditions for a decision situation and we define investment decision and capital budgeting we made a large presentation of stages of capital budgeting process.

  2. Budget Dynamics

    OpenAIRE

    Breunig, Christian; Mortensen, Peter B.

    2012-01-01

    Budget dynamics may sound as a contradiction in terms to scholars familiar with Wildavsky and colleagues' seminal work on public budgeting (Wildavsky 1964). As stated by Davis, Dempster, and Wildavsky (1966, 529): “This year’s budget is based on last year’s budget, with special attention given to a narrow range of increases or decreases.” For some years this simple model was considered something of an empirical law of public budgets. However, already in the 1970s several scholars started to q...

  3. Ultrahigh capacity and high-speed DWDM optical devices for telecom and datacom applications

    Science.gov (United States)

    Zeng, Andrew; Chon, Joseph C.

    2001-10-01

    The next generation fiber optical communication systems can be characterized in three trends: higher speed, better spectrum efficiency and longer transmission reach. To meet the requirement of next generation systems, passive DWDM components must have the following characteristics, low dispersion, small channel spacing, low insertion loss and high isolation. In this paper, we discuss one of the most important passive components: interleaver. Interleavers have been widely used in fiber optical communications systems. Their main functions include mux, demux, optical add/drop and bi-directional noise reduction. As data rate of fiber optical communication systems increases to 10Gb/s or higher, chromatic dispersion (CD) of interleavers becomes increasingly important. It has been shown that chromatic dispersion of interleavers could significantly limit the transmission reach. In this paper, we discuss 25GHz and 50GHz interleavers and their applications. Chromatic dispersion of several interleavers available on the market are discussed. We explain the generic relation between CD and channel spacing. The CD and CD slope of some interleavers can be reduced or completely compensated by innovative designs. We present an interleaver design with extremely low CD and CD slope. Finally, we present a 10Gb/s 160-channel transport application by using the low-CD 25GHz and 50GHz interleavers. The eye diagram and bit error rate of the 10Gb/s system will be discussed.

  4. Crisis Budgeting

    OpenAIRE

    Allen Schick

    2009-01-01

    Budgeting is fundamentally altered, if only temporarily, by pressures that overwhelm established policies and practices. This article discusses conventional and non-conventional responses to crisis, and how crisis impacts on the budget process. Just as crisis has mobilised governments to take global actions that spill beyond national boundaries, the aftermath of crisis will spur them to harmonise and integrate budget policies that affect the international financial system.

  5. Annual budget

    International Nuclear Information System (INIS)

    This paper reports that all businesses, including individuals, should have a budget - that is, an estimation of income and expense over an annual cycle. For companies, the budget is generally prepared and approved about one quarter before the start of the company's fiscal year and is updated and revised each quarter during the year. Although budgeting is a task dreaded by most exploration managers, it is usually the vehicle by which drilling prospects, the heart of any exploration program, are sold to the final decision makers. The budgeting process should be viewed as an opportunity rather than as a chore to be completed as quickly as possible

  6. Experimental demonstration of an OpenFlow based software-defined optical network employing packet, fixed and flexible DWDM grid technologies on an international multi-domain testbed.

    Science.gov (United States)

    Channegowda, M; Nejabati, R; Rashidi Fard, M; Peng, S; Amaya, N; Zervas, G; Simeonidou, D; Vilalta, R; Casellas, R; Martínez, R; Muñoz, R; Liu, L; Tsuritani, T; Morita, I; Autenrieth, A; Elbers, J P; Kostecki, P; Kaczmarek, P

    2013-03-11

    Software defined networking (SDN) and flexible grid optical transport technology are two key technologies that allow network operators to customize their infrastructure based on application requirements and therefore minimizing the extra capital and operational costs required for hosting new applications. In this paper, for the first time we report on design, implementation & demonstration of a novel OpenFlow based SDN unified control plane allowing seamless operation across heterogeneous state-of-the-art optical and packet transport domains. We verify and experimentally evaluate OpenFlow protocol extensions for flexible DWDM grid transport technology along with its integration with fixed DWDM grid and layer-2 packet switching. PMID:23482120

  7. 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....

  8. Participatory Budgeting

    OpenAIRE

    Innovation for Development and South-South Cooperation, IDEASS

    2007-01-01

    This book provides an overview of the principles underlying participatory budgeting. It analyzes the merits and demerits of participatory budgeting practices around the world with a view to guiding policy makers and practitioners on improving such practices in the interest of inclusive governance. This publication includes five regional surveys, and seven country case studies can be found ...

  9. Experimental demonstration of a digital maximum likelihood based feedforward carrier recovery scheme for phase-modulated radio-over-fibre links

    DEFF Research Database (Denmark)

    Guerrero Gonzalez, Neil; Zibar, Darko; Yu, Xianbin;

    2008-01-01

    Maximum likelihood based feedforward RF carrier synchronization scheme is proposed for a coherently detected phase-modulated radio-over-fiber link. Error-free demodulation of 100 Mbit/s QPSK modulated signal is experimentally demonstrated after 25 km of fiber transmission.......Maximum likelihood based feedforward RF carrier synchronization scheme is proposed for a coherently detected phase-modulated radio-over-fiber link. Error-free demodulation of 100 Mbit/s QPSK modulated signal is experimentally demonstrated after 25 km of fiber transmission....

  10. Semi-analytic modeling of FWM noise in dispersion-managed DWDM systems with DQPSK/DPSK/OOK channels

    Science.gov (United States)

    Du, Jianxin; Teng, Zhiyu; Shen, Ninghang

    2016-01-01

    Semi-analytic models are developed to deterministically calculate the variances of degenerate and non-degenerate four-wave-mixing (FWM) noises for dispersion-managed dense wavelength division multiplexing (DWDM) systems with pure and mixed differential quadrature-phase-shift keying (DQPSK)/differential phase-shift keying (DPSK)/on-off-keying (OOK) channels. The semi-analytic models include various important propagation effects for exact numerical results. The novel dispersion map used here for dispersion management is composed of effective-area-enlarged positive dispersion fiber (EE-PDF), dispersion slope and dispersion compensating fiber (SCDCF) and nonzero dispersion-shifted fiber (NZ-DSF). It is numerically validated with the new models that, under the condition that all channels have the same average launch powers and baud rates, the impact of FWM noise for mixed DQPSK/OOK channels are more severe than that for pure DQPSK and mixed DQPSK/DPSK channels. It is also shown that the FWM efficiency is strongly dependent on the peak power of launched optical pulse for a large number of channels, as can be mainly attributed to the quasi-linear evolution of pulse shapes in pump channels induced by cross-phase modulation (XPM). Compared with some commercial optical-fiber transmission simulators, massive time-consuming can be avoided by using the newly derived semi-analytic models when transmission performances of such DWDM systems are numerically optimized and evaluated.

  11. 740 Gbit/s (37 x 20 Gbit/s) DWDM Transmission Experiment Using Er3+-Doped Tellurite Fiber Amplifiers and Distributed Raman Amplification

    Institute of Scientific and Technical Information of China (English)

    Hiroyuki Toda; Maoki Suzuki; Ryo Takami; Tetsuya Miyazaki; Takeshi Makino; Fumito Kubota

    2003-01-01

    We demonstrate 740 Gbit/s (37 × 20 Gbit/s) DWDM recirculating transmission experiment with 59 nm continuous bandwidth over 300 km by employing Er3+-doped tellurite fiber amplifiers. The use of Raman amplification is effective to increase the transmission bandwidth.

  12. 740 Gbit/s (37 x 20 Gbit/s) DWDM Transmission Experiment Using Er~(3+)-Doped Tellurite Fiber Amplifiers and Distributed Raman Amplification

    Institute of Scientific and Technical Information of China (English)

    Hiroyuki; Toda; Maoki; Suzuki; Ryo; Takami; Tetsuya; Miyazaki; Takeshi; Makino; Fumito; Kubota

    2003-01-01

    We demonstrate 740 Gbit/s (37 x 20 Gbit/s) DWDM recirculating transmission experiment with 59 nm continuous bandwidth over 300 km by employing Er3+-doped tellurite fiber amplifiers. The use of Raman amplification is effective to increase the transmission bandwidth.

  13. Open Budget

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

    Government initiatives to publicize budgetary information allow for greater public supervision In an unprecedented move,four ministries under the Central Government recently posted their 2010 budgets on their official websites.

  14. 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.

  15. 城域网对DWDM系统的技术要求%Technique requirements for metro DWDM system

    Institute of Scientific and Technical Information of China (English)

    胡伟

    2001-01-01

    城域网(MAN)概念是由计算机网络演化而来,数据通信等电信新技术的发展赋予城域网新的内涵.DWDM应用于城域网时有一些不同的功能要求,包括Metro DWDM系统的结构、光纤技术、器件技术等关键技术.%Metropolitan area network(MAN) evolved from the computer networks. The development of data communications and other new techniques of telecommunications gave it a new connotation. This paper analyzes the technique requirements for Metro DWDM in terms of system structure , optical fiber technologies ,devices technologies,etc.

  16. Local Budgeting

    OpenAIRE

    Shah, Anwar

    2007-01-01

    This publication, Local Budgeting, provides a comprehensive guide for local administrators who are involved in designing and implementing budgetary institutions and who wish to improve efficiency and equity in service delivery and to strengthen internal and external accountability. It details principles and practices to improve fiscal management. It reviews techniques available in developi...

  17. Maintenance Budgeting.

    Science.gov (United States)

    Smith, J. McCree

    Three methods for the preparation of maintenance budgets are discussed--(1) a traditional method, inconclusive and obsolete, based on gross square footage, (2) the formula approach method based on building classification (wood-frame, masonry-wood, masonry-concrete) with maintenance cost factors for each type plus custodial service rates by type of…

  18. Budgeting in Bulgaria

    OpenAIRE

    Ian Hawkesworth; Richard Emery; Joachim Wehner; Kristin Saenger

    2009-01-01

    Bulgaria’s budget management has seen a series of structural and procedural reforms, including in budget execution, treasury functions, internal audit, and programme and medium-term budgeting. This article discusses the use of modern budgeting techniques in Bulgaria such as top-down budgeting, multi-year budgeting perspectives and the use of performance information in the budget process, and makes recommendations for budget formulation, the role of Parliament, budget execution and management ...

  19. Saturated Collision Amplifier reach extender for XGPON1 and TDM/DWDM PON.

    Science.gov (United States)

    von Lerber, Tuomo; Tervonen, Ari; Saliou, Fabienne; Le, Quang Trung; Chanclou, Philippe; Xia, Rui; Mattila, Marco; Weiershausen, Werner; Honkanen, Seppo; Küppers, Franko

    2011-12-12

    Saturated Collision Amplifier (SCA) is a novel amplification scheme that uses SOA saturation in order to maximize the output power and minimize the ASE noise and the polarization sensitivity. We demonstrate the SCA reach extension in a commercial single-wavelength XGPON1 prototype system where bidirectional optical budget of up to 50 dB is obtained. The traffic performances are compared between the SCA and the conventional SOA extender. The novel extension scheme is demonstrated also for two- and four-wavelength 10 Gbit/s unidirectional downstream configurations with 45 km and 100 km transmission distances with 58-dB maximum total optical budget for each wavelength. PMID:22274083

  20. Análisis de la Transmisión de Tramas STM-N sobre un Enlace de Fibra Óptica DWDM

    Directory of Open Access Journals (Sweden)

    Julio C. Agudelo-Ramirez

    2010-12-01

    Full Text Available In this work, we present an analysis of physical layer performance of a DWDM-link of 66 km of single-mode optical fiber on which is implemented a SDH system to send STM-1 at 155 Mbps. We show the computational simulation in Optisystem 7.0 (Evaluation Version to analyze the DWDM system characteristic at 2.5 Gbps equivalent to a STM-16 frame. The results of the eye diagram and BER show that is possible to distinguish between bits when the detector thermal-noise is less than 1x10-19 W/Hz. We analyze experimental measurements of jitter and its corresponding comparison with the value normalized by the ITU-T for a STM-1 frame. The use of more wavelengths is proposed to maximize the transmission capacity of fiber optics or installation of interfaces with high capacity for increasing the available bandwidth.

  1. Reduction of mode partition noise of FP-LD by using Mach-Zehnder interferometer for RSOA-based DWDM applications.

    Science.gov (United States)

    Yoo, Sang-Hwa; Moon, Sang-Rok; Kye, Myeonggyun; Lee, Chang-Hee

    2016-06-27

    We investigate reduction of mode partition noise of a spectrally sliced Fabry-Perot laser diode (FP-LD) for application to seeded DWDM systems. The proposed scheme for the noise reduction incorporates a fiber-based Mach-Zehnder interferometer (MZI) and a reflective semiconductor optical amplifier (RSOA). The MZI enables to reduce a relative intensity noise (RIN) more than 3 dB with better noise distributions. Experimental results of 10-Gb/s signal transmission exhibit a considerable bit-error-rate (BER) reduction by three orders of magnitude at the given received power. After the noise reduction, the FP-LD is applied to a 10-Gb/s DWDM system as a seed-light-source. In a local-seeding scheme, return-to-zero (RZ) and carrier-suppressed (CS)-RZ signal formats are compared as a function of transmission distance. Furthermore, a back-reflection induced impairment is evaluated in a remote-seeding scheme. We also count the number of useable channels to show the feasibility of DWDM transmission. PMID:27410602

  2. Budgeting in Thailand

    OpenAIRE

    Jón R. Blöndal; Sang-In Kim

    2005-01-01

    Thailand has a sophisticated budget formulation process which has delivered solid fiscal results over time. This article discusses aspects of the budget process, including strategic performance budgeting, central development planning, the steps in the budget preparation timetable, and the roles of the spending ministries, the Bureau of the Budget and the Central Fund.

  3. Quantifying the Q-Factor and Minimizing BER in 32-Channel DWDM System Design Using EDFA and RAMAN Amplifiers

    Directory of Open Access Journals (Sweden)

    Tufail Ahmed Waseer

    2014-01-01

    Full Text Available In this work we have designed, modeled and simulated a 32-channel DWDM (Dense Wavelength Division Multiplexing system using OptiSystem photonic simulator. The system is tested for external transmitter with NRZ (Non-Return Zero encoder using Mech-Zehnder modulator, which accepts input from CW (Continuous Wave laser array and low pass Bessel filter that supports PIN photodiode at receiver end. System performance for optical channels has been compared by varying channel length of EDFA (Erbium Doped Fiber Amplifier and Raman amplifiers to identify its impact in the sense of eye diagram, QF (Quality Factor and minimum BER (Bit Error Rate. Experimental setup was done by varying channel lengths of 60, 100, 120, 150 and 170Kms. It was found that EDFA has better performance in the sub-low ranges of 60Kms, whereas Raman offers better performance at wider channel lengths i.e. more than 100Kms. The proposed work can be extend for the avoidance of amplifier utilization at wider ranged.

  4. 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…

  5. 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,...

  6. Investigation on the upgrade of existing 10Gbps metro DWDM networks to 40Gbps based on measured PMD data of deployed fiber in Malaysia

    Science.gov (United States)

    Khairi, K.; Lambak, Z.; Ahmad, A.; Abdul Kadir, M. Z.; Hamzah, Z.; Tarsono, D.; Abd. Manaf, Z.; Mohamad, R.; Abd. Rahman, M. N.; Samsuri, N.; Fong, K. H.

    2011-12-01

    We present analysis of different modulation formats using actual Polarization Mode Dispersion (PMD) data of deployed fiber links in the metro area in Kuala Lumpur, Malaysia. Simulations have been conducted for comparing the performance of Non-Return-to-Zero (NRZ), Return-to-Zero (RZ), Carrier-Suppressed Return-to-Zero (CSRZ), Phase Shaped Binary Transmission (PSBT) and Differential Quadrature Phase Shift Keying (DQPSK) modulation formats for possible future upgrade to 40Gbps from an existing 10Gbps DWDM system. The performance in terms of BER is presented to illustrate the limitations attributed to PMD based on current existing network configurations.

  7. Budgeting and Budgetary Institutions

    OpenAIRE

    Shah, Anwar

    2007-01-01

    Budgetary institutions have historically played a critical role in a gradual movement toward responsive, responsible, and accountable public governance in industrial countries. This paper includes the following headings: overview; a primer on budgeting and budgetary institutions; the budget and its coverage; capital budgets -- theory and practice; budget methods and practices; a primer on ...

  8. Connecting Evaluation and Budgeting

    OpenAIRE

    Robinson, Marc

    2014-01-01

    This paper discusses how evaluation is an essential tool for good budgeting and a core element of any well-designed government wide performance budgeting system. It is organized into 5 sections: (1) Evaluation and performance budgeting- the principle outlines the role which evaluation should, in principle, play in supporting good budgeting. It identifies the key ways performance informatio...

  9. 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.

  10. Dense Wave Division Multiplex (DWDM)Technology and It's Applications in MAN%密集波分复用技术(DWDN)及其在城域网(MAN)中的应用

    Institute of Scientific and Technical Information of China (English)

    2000-01-01

    This article describes the working principle of WDM and basic demands for system parts, discusses application of D-WDM technology in MAN as well as the basic structure and main features of MAN D-WDM optical loop network. It considered that the D-WDM technology is the same as optical time division multiplexing (OTDM), optical space division multiplexing (OSDM), optical integrated circuit (OIC), optical computing (OC) and neural computing technology. With the overall development, D-WDM technology will greet a beautiful future in all- optical communication.%介绍了波分复用(WDN)的工作原理及其对系统部件的基本要求,讨论述了D-WDN技术在MAN网络中的应用及MAN D-WDN光纤环型网络的基本结构和主要特点,认为D-WDN技术与光时分复用(OTDM)技术、光芯复用(OSDM)技术,特别是光集成(OIC)技术、光计算(OC)技术以及神经网络计算(NC:Neura Clomputing)技术一样,会得到全面的发展,而且必将迎来全光通信美好的明天。

  11. 2017 Budget Outlays

    Data.gov (United States)

    Executive Office of the President — This dataset includes three data files that contain an extract of the Office of Management and Budget (OMB) budget database. These files can be used to reproduce...

  12. 2017 Budget Receipts

    Data.gov (United States)

    Executive Office of the President — This dataset includes three data files that contain an extract of the Office of Management and Budget (OMB) budget database. These files can be used to reproduce...

  13. 2017 Budget Budauth

    Data.gov (United States)

    Executive Office of the President — This dataset includes three data files that contain an extract of the Office of Management and Budget (OMB) budget database. These files can be used to reproduce...

  14. 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...

  15. 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)

  16. Budgeting in Lithuania

    OpenAIRE

    Ian Hawkesworth; Richard Emery; Joachim Wehner; Jannick Saegert

    2010-01-01

    This report covers the budget process in Lithuania. It discusses the four phases in separate sections: budget preparation, legislative approval, budget execution, and accounting and audit. Each section ends with a list of recommendations. The new strategic planning process should strengthen the policy focus of the budget at the level of the line ministries and could be accompanied by a more robust medium.term fiscal framework. All public.private partnerships (PPPs) should be subject to approv...

  17. Budgeting in Hungary

    OpenAIRE

    Dirk-Jan Kraan; Daniel Bergvall; Ian Hawkesworth; Philipp Krause

    2006-01-01

    This review of the Hungarian budget process was carried out in May 2006. The review covers budget formulation, budget execution, parliamentary approval, accounting and auditing, and sub-national financing. Hungary has modernised its budget process over the last ten years, first as part of the pre-accession programme and then, since EU accession in 2004, in connection with the Convergence Programme 2005-08. Nevertheless, there remain some shortcomings which include the focus on the actual (non...

  18. MICROCOMPUTER BUDGET MANAGEMENT SYSTEM

    OpenAIRE

    McGrann, James M.; Kent D. Olson; Powell, Timothy A.; Nelson, Ted R.

    1986-01-01

    The enterprise budget, whole farm cash flow, and income statement are fundamental tools of farm and ranch management. The "Microcomputer Budget Management System" (MBMS) is a microcomputer software package that facilitates the storage and use of information for crop and livestock budgeting. It performs the calculations for several enterprise budgeting formats and for preparation of whole farm resource use reports and financial statements. The MBMS also includes internal machinery and irrigati...

  19. Performance Budgeting in Turkey

    OpenAIRE

    Sevil Çatak; Canan Çilingir

    2010-01-01

    The effective and efficient use of public resources has vital importance for Turkey. To serve this purpose, public financial management was reformed and a performance budgeting system was launched in Turkey. This article assesses the current situation of the implementation of the performance budgeting system in Turkey from the perspective of public administrations under the general budget. It examines all stages of the performance budgeting process (strategic planning, performance programming...

  20. 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...

  1. Zero Base Budgeting.

    Science.gov (United States)

    Sarndal, Anne G.

    1979-01-01

    Traditional budgeting starts with the previous year's budget, but zero base budgeting demands that each activity be justified from "scratch," and establishes a number of increments for each unit, in order of priority. Given the set of increments and the money available, management can determine what activities to finance. (Author)

  2. School District Budgeting.

    Science.gov (United States)

    Hartman, William T.

    This book is devoted exclusively to the budgeting process in school districts, unlike the more common generic budgeting texts. As such, it allows an in-depth treatment of both conceptual and practical aspects of budgeting in a single volume. By default, school business officials have had to rely on the state education accounting manual as their…

  3. Budgeting in Austria

    OpenAIRE

    Jón R. Blöndal; Daniel Bergvall

    2007-01-01

    This article discusses budgeting institutions, processes and practices at the federal level in Austria. Separate sections are devoted to the budget formulation process, the role of parliament, and various aspects of budget implementation and government management issues. Each section highlights the government’s reform agenda and current practices, and analyses the two vis-à-vis OECD best practices.

  4. Performance Budgeting in Korea

    OpenAIRE

    John M. Kim; Nowook Park

    2007-01-01

    Korea is in the initial stages of implementing performance-based budgeting. The system was introduced as part of a comprehensive fiscal reform package in the late 1990s. This article discusses the background, framework and implementation of performance budgeting and its impact in the budget process.

  5. 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)

  6. Selected budgeting issues in Chile: Performance budgeting, medium-term budgeting, budget flexibility

    OpenAIRE

    Ian Hawkesworth; Oscar Huerta Melchor; Marc Robinson

    2012-01-01

    The Chilean government is exploring several important areas of public sector reform. This article discusses performance budgeting (including spending reviews, efficiency reviews, and the Chilean performance management system), mediumterm budgeting (especially the use of forward estimates and fiscal rules), and flexibility and efficiency in budget execution. Chile’s situation as of May 2012 was analysed in the light of OECD country best practices at the annual meeting of the OECD network on pe...

  7. Public budgets: New challenges

    OpenAIRE

    Attila, György

    2010-01-01

    Budgeting is passing through changes all over the world in order to find more efficient ways to guide public money usage. The last half of century gave us multiple examples of how to improve budgetary performance, but there are a lot to do in next decades to accomplish this goal. The challenges regarding public budgeting are: using accrual based budgeting, use performance information to determine the allocations for each agency, and strengthening the budgetary transparency.

  8. 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.…

  9. Performance Budgeting in Denmark

    OpenAIRE

    Rikke Ginnerup; Thomas Broeng Jørgensen; Anders Møller Jacobsen; Niels Refslund

    2007-01-01

    This article describes the development and current content of the performance management system in the Danish central government. Since the 1980s, innovations have included results-based management, performance contracts, activity-based budgeting, accrual accounting and budgeting, and the use of evaluations and reports.

  10. Budgeting for fiscal space

    OpenAIRE

    Allen Schick

    2009-01-01

    Fiscal space refers to the financial resources available to a government for policy initiatives through the budget and related decisions. This article reviews the factors that contribute to the shrinkage of fiscal space, considers methods for protecting or enlarging it, and reflects on how budgeting may be recast into a process for explicitly allocating scarce fiscal space.

  11. Learning From Low Budgets

    Institute of Scientific and Technical Information of China (English)

    2011-01-01

    Chinese filmmakers turn small-budget productions into box-office successes Organizers of China’s upcoming film festivals are finally giving recognition to the little guys—low budget films—to encourage a generation of young,talented directors.

  12. 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. PMID:6660233

  13. Budget 2011: A budget lacking in ambition

    OpenAIRE

    Dolphin, Tony

    2011-01-01

    Growth is key to the government’s plans for the recovery. Tony Dolphin, Senior Economist at the Institute for Public Policy Research looks at this year’s budget and finds that while it may promote growth now, a broader strategy may be needed in the long term.

  14. Budgeting in Norway

    OpenAIRE

    Barry Anderson; Teresa Curristine; Olaf Merk

    2006-01-01

    Norway is a prosperous country with a healthy economy and a very high standard of living. Norway provides a truly unique example of long-term budgetary planning through its successful management of oil assets by means of the Government Pension Fund – Global. This article examines the annual budget process which is an important factor in the health of Norway’s public finances. The cabinet has a central role in formulating the budget via the annual budget conferences. Parliament has a strong fo...

  15. The capital budgeting manual

    OpenAIRE

    Segelod, Esbjörn

    1995-01-01

    There has been very many postal surveys of capital budgeting practice, but almost no studies of the written routines that fix the practice of those groups that use a capital budgeting manual. This article fills this vacuum by describing and analysing the capital budgeting manuals used by major Swedish groups, most of whom are multinationals. Changes in the manuals during the last 30 years are studied using hvo earlier Swedish studies of manuals from the 60’s and 70’s. Comparisons are made wit...

  16. 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.

  17. 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),...

  18. Cyclical budget balance measurement

    OpenAIRE

    C. AUDENIS; C. PROST

    2000-01-01

    Government balances are often adjusted for changes in economic activity in order to draw a clearer picture of the underlying fiscal situation and to use this as a guide to fiscal policy analysis. International organisations estimate the cyclical component of economic activity by the current level of the output gap. Using elasticities of tax and public expenditures to GDP, they compute the cyclical part of budget balance. The structural budget balance is defined as the remainder. Our approach ...

  19. Gender budget pilot project

    OpenAIRE

    Barry, Ursula; Pillinger, Jane; Quinn, Sheila; Cashman, Aileen

    2004-01-01

    This Report presents the findings of the first Irish research project on gender budgeting. It explores recent international and Irish experiences of strategies towards greater gender equality and develops a template for applying a gender budget approach in selected local development organisations. The research was funded by the Gender Equality Unit of the Department of Justice, Equality and Law Reform who have responsibility for promoting and monitoring gender mainstreaming in the Irish Natio...

  20. Intertemporal State Budgeting

    OpenAIRE

    Bruce Baker; Daniel Besendorfer; Kotlikoff, Laurence J.

    2002-01-01

    This study presents intertemporal budgeting as of 1999 for all 50 U.S.states. Intertemporal state budgeting compares the present value of a state's projected receipts with the present value of its projected expenditures (exclusive of interest payments)plus the current value of its net debt (liabilities minus assets). Our projections start with the 1999 U.S.Census Bureau's State Government Finances survey of receipts,expenditures,and debt.We group these highly detailed data into a framework th...

  1. Learning From Low Budgets

    Institute of Scientific and Technical Information of China (English)

    TANG YUANKAI

    2011-01-01

    Organizers of China's upcoming film festivals are finally giving recognition to the little guys-low budget films-to encourage a generation of young,talented directors.Several nominees were announced on September 10 to compete for the Small-and Medium-Budget Film Prize of the annual Golden Rooster and Hundred Flowers Film Festival,which will kick off on October 19.

  2. Congress trims NSF budget

    Science.gov (United States)

    Maggs, William Ward

    The last-minute spending bill adopted by Congress just before its 1987 holiday recess provides $1,717 billion for the National Science Foundation (NSF) for fiscal year (FY) 1988. The approved figure is more than 9% lower than the request in President Reagan's budget plan. In addition, wording in the House version of the bill that mandated protection of ocean science and women and minorities programs did not appear in the final product that was approved by Congress and signed into law.In absolute terms, NSF's budget will be 6% more than in 1987, far less than expected by the agency and the White House, which had proposed a doubling of NSF's budget over the next several years. The Research and Related Activities section of the budget, out of which comes the bulk of NSF's support of basic research, was funded at $1,453 billion, $200 million less than its $1,653 billion request, and the Antarctic Research section received $124.8 million of $143 million in the President's budget. Science Education, on the other hand, was budgeted for $139.2 million, $25 million more than requested.

  3. Simultaneous frequency stabilization and high-power dense wavelength division multiplexing (HP-DWDM) using an external cavity based on volume Bragg gratings (VBGs)

    Science.gov (United States)

    Hengesbach, Stefan; Klein, Sarah; Holly, Carlo; Witte, Ulrich; Traub, Martin; Hoffmann, Dieter

    2016-03-01

    Multiplexing technologies enable the development of high-brightness diode lasers for direct industrial applications. We present a High-Power Dense Wavelength Division Multiplexer (HP-DWDM) with an average channel spacing of 1.7 (1.5) nm and a subsequent external cavity mirror to provide feedback for frequency stabilization and multiplexing in one step. The "self-optimizing" multiplexing unit consists of four reflective Volume Bragg Gratings (VBGs) with 99% diffraction efficiency and seven dielectric mirrors to overlay the radiation of five input channels with an adjustable channel spacing of 1-2 nm. In detail, we focus on the analysis of the overall optical efficiency, the change of the beam parameter product and the spectral width. The performance is demonstrated using five 90 μm multimode 9xx single emitters with M2angular intensity distribution changes strongly and the beam parameter product decreases by a factor of 1.2 to 1.9. Thereby the angular intensity distribution is more affected than the width of the beam waist. The spectral width per emitter decreases to 3-200 pm (FWHM) depending on the injection current and the reflectance of the feedback mirror (0.75%, 1.5%, 4%, 6% or 8%). The overall optical multiplexing efficiency ranges between 77% and 86%. With some modifications (e.g. enhanced AR-coatings) we expect 90-95%.

  4. 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

  5. Verification of uncertainty budgets

    DEFF Research Database (Denmark)

    Heydorn, Kaj; Madsen, B.S.

    2005-01-01

    , because their influence requires samples taken at long intervals, e.g., the acquisition of a new calibrant. It is therefore recommended to include verification of the uncertainty budget in the continuous QA/QC monitoring; this will eventually lead to a test also for such rarely occurring effects....... full range of matrices and concentrations for which the budget is assumed to be valid. In this way the assumptions made in the uncertainty budget can be experimentally verified, both as regards sources of variability that are assumed negligible, and dominant uncertainty components. Agreement between...... observed and expected variability is tested by means of the T-test, which follows a chi-square distribution with a number of degrees of freedom determined by the number of replicates. Significant deviations between predicted and observed variability may be caused by a variety of effects, and examples will...

  6. 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...

  7. High-power dense wavelength division multiplexing (HP-DWDM) of frequency stabilized 9xx diode laser bars with a channel spacing of 1.5 nm

    Science.gov (United States)

    Hengesbach, Stefan; Holly, Carlo; Krauch, Niels; Witte, Ulrich; Westphalen, Thomas; Traub, Martin; Hoffmann, Dieter

    2014-03-01

    We present a compact High-Power DenseWavelength Division Multiplexer (HP-DWDM) based on Volume Bragg Gratings (VBGs) for spectrally stabilized diode lasers with a low average beam quality M2 <=50. The center wavelengths of the five input channels with a spectral spacing of 1.5 nm are 973 nm, 974.5 nm, 976 nm, 977.5 nm and 979 nm. Multiplexing efficiencies of 97%+/-2% have been demonstrated with single mode, frequency stabilized laser radiation. Since the diffraction efficiency strongly depends on the beam quality, the multiplexing efficiency decreases to 94% (M2 = 25) and 85%+/-3% (M2 = 45) if multimode radiation is overlaid. Besides, the calculated multiplexing efficiency of the radiation with M2 = 45 amounts to 87:5 %. Thus, calculations and measurements are in good agreement. In addition, we developed a dynamic temperature control for the multiplexing VBGs which adapts the Bragg wavelengths to the diode laser center wavelengths. In short, the prototype with a radiance of 70GWm-2 sr-1 consists of five spectrally stabilized and passively cooled diode laser bars with 40Woutput after beam transformation. To achieve a good stabilization performance ELOD (Extreme LOw Divergence) diode laser bars have been chosen in combination with an external resonator based on VBGs. As a result, the spectral width defined by 95% power inclusion is < 120pm for each beam source across the entire operating range from 30 A to 120 A. Due to the spectral stabilization, the output power of each bar decreases in the range of < 5 %.

  8. 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.

  9. 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)…

  10. 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 mak...

  11. TQM and Budgeting.

    Science.gov (United States)

    Kisha, George M.; Graham, J. Kenneth

    1994-01-01

    A New York State school district opted to use total quality management techniques to improve the district's performance and gain public support. After defining four key measures and establishing standards of excellence for each, the district concerned itself with the first measure, proposing an affordable tax rate increase. The proposed budget was…

  12. Marbling on a Budget.

    Science.gov (United States)

    Gruber, Donald

    2001-01-01

    Provides historical information on the art technique called marbling. Includes floating paints on water and transferring the patterns formed in the water to paper. Discusses how teachers can teach this technique with materials that fit their budgets. Describes the process in detail. (CMK)

  13. 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…

  14. AGF program budget 1992

    International Nuclear Information System (INIS)

    The program budget of the Arbeitsgemeinschaft Grossforschungseinrichtungen (AGF) (Cooperative of Major Research Establishments) describes its research and development objectives and the progress of work in the major research establishments involved and states the medium-term annual financial and personnel effort. (orig.)

  15. AGF program budget 1991

    International Nuclear Information System (INIS)

    The present program budget of the Arbeitsgemeinschaft Grossforschungseinrichtungen (AGF) (Cooperative of Major Research Establishments) describes its research and development objectives and the progress of work in the major research establishments involved and states the medium-term annual financial and personnel effort. (orig.)

  16. Performance Budgeting and Accrual Budgeting: Decision rules or Analytic Tools?

    OpenAIRE

    Allen Schick

    2007-01-01

    Performance budgeting and accrual budgeting are analytic tools that provide information and insights which are not available through conventional approaches. But neither innovation is ready for widespread application as a decision rule in the budget process. This article urges fuller understanding of these innovations and their implications, and more systematic use of performance and accrual information for policy makers

  17. Accrual Budgeting and Fiscal Policy

    OpenAIRE

    Marc Robinson

    2009-01-01

    Can an accrual budgeting system-a system in which budgetary spending authorizations to line ministries are formulated in accrual terms-serve the needs of good fiscal policy? If so, how must such a system be designed? What are the practical challenges which may arise in implementing sound fiscal policy under a budgeting system which is significantly more complex than traditional cash budgeting? These are the primary questions addressed in this paper. Because any budgeting system must support t...

  18. Budgeting in an open system

    OpenAIRE

    Nowak, Wojciech A.

    2004-01-01

    Budgeting is broadly used as a tool for organizational management. And this is a reason for continuous looking for budgeting essence. In the paper the systems approach is applied to investigating the nature of budgeting. The systemic aspect of an organization and the systems approach to management were taken into account. Budgeting is seen as the process of prediction and communication of systemic attributes of an organization. It seems that the results reached point to the systems approach a...

  19. Best Practice in Performance Budgeting

    OpenAIRE

    Marc Robinson

    2002-01-01

    This paper seeks to identify the best practice principles for performance budgeting. It describes and analyses the principle mechanisms by which performance budgeting systems attempt to link results and resources. These mechanisms are evaluated, drawing amongst other things upon analysis of the underlying relationship between results and resources. The potential scope for the integration of performance management and budgeting is considered.

  20. Theoretical Considerations On Local Budgets

    OpenAIRE

    Ionel Eduard Ionescu; Cristian Constantin Oprea

    2012-01-01

    This paper provides an overview of local budgets, or otherwise highlights the importance of these tools - local budgets, in the financial autonomy mechanism. Local communities know better than central authorities, their possibilities of obtaining financial resources and needs on expenses for providing local partner services. All these resources and needs are identified in local budgets.

  1. Hvordan spres beyond budgeting?

    OpenAIRE

    Navekvien, Kristian Andreassen; Johnsen, Mathias Siljedal

    2011-01-01

    Budsjettet har de siste årene blitt kritisert for å være uegnet til flere av dets bruksområder. Som en reaksjon på denne kritikken har Beyond Budgeting fremstått som et alternativ til budsjettstyring. Denne utredningen søker å finne ut hvorfor og hvordan Beyond Budgeting sprer seg. Vi finner at diffusjonen både påvirkes av aktive tilbudssideaktører, og av bedrifter som etterspør en mer dynamisk måte å styre virksomheten på. Effekten av å være informert om budsjettkritikken synes å være adopsj...

  2. PMSI and budget allocation

    Directory of Open Access Journals (Sweden)

    Marty M

    2000-03-01

    Full Text Available The instauration of the PMSI and its subsequent use for partially allocating hospital budgets has raised a number of issues. The calculation of the cost of ISA points has uncovered great disparities among different health care facilities. This article studies the consequences of using diagnostic related groups (GHM in the ISA scale as a classification tool. Normally, differences in patient populations among facilities should be averaged out by the ISA scale classification. However, a study of the numerous correlations between the cost of an ISA point and various calculated indicators in these structures proves that the scale does not succeed in adjusting this cost as a function of the patient population requesting care. The findings indicate that certain types of patients are more “profitable” than others. We must be careful not to allow this new method for determining budgets to induce patient selection or to a diverted use of PMSI data.

  3. Hvordan spres Beyond Budgeting?

    OpenAIRE

    Navekvien, Kristian Andreassen; Johnsen, Mathias Siljedal

    2011-01-01

    Budsjettet har de siste årene blitt kritisert for å være uegnet til flere av dets bruksområder. Som en reaksjon på denne kritikken har Beyond Budgeting fremstått som et alternativ til budsjettstyring. Denne utredningen søker å finne ut hvorfor og hvordan Beyond Budgeting sprer seg. Vi finner at diffusjonen både påvirkes av aktive tilbudssideaktører, og av bedrifter som etterspør en mer dynamisk måte å styre virksomheten på. Effekten av å være informert om budsjettkritikken synes å være adopsj...

  4. Intertemporal Budgeting and Efficiency

    OpenAIRE

    Shawna Grosskopf; Rolf Fare; Suthathip Yaisawarng

    1995-01-01

    This paper introduces an intertemporal variable cost indirect technology which permits technological change over time, as well as allowing for intertemporal financial flexibility. It characterizes firms or agencies which maximize outputs or services subject to a budget constraint. We define intertemporal Farrell-type output oriented technical efficiency under several different financial regimes, as well as efficiency gains from financial flexibility. An empirical illustration is included base...

  5. PMSI and budget allocation

    OpenAIRE

    Marty M; Toselli A; Vincke B

    2000-01-01

    The instauration of the PMSI and its subsequent use for partially allocating hospital budgets has raised a number of issues. The calculation of the cost of ISA points has uncovered great disparities among different health care facilities. This article studies the consequences of using diagnostic related groups (GHM) in the ISA scale as a classification tool. Normally, differences in patient populations among facilities should be averaged out by the ISA scale classification. However, a study...

  6. Programme budget 1981

    International Nuclear Information System (INIS)

    There are 11 main fields of KfK R + D activities which are connected with one or more of the research goals of a) assurance of nuclear fuel supply, b) nuclear waste management, c) safety of nuclear facilities, d) basic research and research on new technologies. The scientific and technical tasks connected with these goals in 1981 and on a medium-term basis as well as the financial requirements are presented in the programme budget. (orig.)

  7. The Incredible Shrinking Budget

    Science.gov (United States)

    T.H.E. Journal, 2013

    2013-01-01

    If district technology leaders had a nickel for every time they heard the phrase "the new normal," they'd have all the money they need to run their IT departments. In an effort to help readers think about their budgets in creative and practical ways, "T.H.E. Journal" and the Consortium for School Networking (CoSN) recently convened a panel of CTOs…

  8. Budgeting tool for Restaurant X

    OpenAIRE

    Nguyen, Uyen

    2014-01-01

    In order to improve profitability and advance a company’s commitment to organ-ize growth, details plans which are called budgets are required. A budgeting tool is a beneficial asset for a company because it helps the budgeting preparation process become easier and faster. Thus, the aim of this thesis is to create a budgeting tool for Restaurant X. This thesis is product-orientated. There are three tasks conducted in this thesis. First one is to cover all relevant theories about a budget. T...

  9. Program Classification for Performance-Based Budgeting

    OpenAIRE

    Robinson, Marc

    2013-01-01

    This guide provides practical guidance on program classification, that is, on how to define programs and their constituent elements under a program budgeting system. Program budgeting is the most widespread form of performance budgeting as applied to the government budget as a whole. The defining characteristics of program budgeting are: (1) funds are allocated in the budget to results-bas...

  10. TRADITIONAL BUDGETING VERSUS BEYOND BUDGETING: A LITERATURE REVIEW

    Directory of Open Access Journals (Sweden)

    CARDOS ILDIKO REKA

    2014-07-01

    Full Text Available Budgets are an important part of the business environment since 1920 and are considered to be the key drivers and evaluators of managerial performance; and the key elements for planning and control. Budgets are the most powerful tool for management control; they can play an essential role in the organization’s power politics because it can increase the power and authority of top management and limit the autonomy of lower-level managers. Besides its advantages traditional budgeting presents disadvantages also. In recent years criticism towards traditional budgeting has increased. The basis of this criticism is that traditional budgeting is a relic of the past; it prevents reactions to changes in the market, it cannot keep up with the changes and requirements of today’s business world and it isn’t useful for business management. In order to eliminate criticism researchers and practitioners have developed more systematic and alternative concepts of budgeting that suits better for the needs of the modern business environment. Beyond budgeting, better budgeting, rolling forecasts, activity-based budgeting are the main alternatives developed in the last years. From the mentioned alternatives this article examines only beyond budgeting. Our paper discusses how budgeting has evolved into its current state, before examining why this universal technique has come under such heavy criticism of late. The paper is a literature analysis, it contributes to the existing managerial accounting literature and it is structured as follows. In the first part the background and evolution of budgeting is presented, followed by the analysis of related theories in traditional budgeting, emphasizing both the advantages and disadvantages of traditional budgeting. The second part of the paper continues with the discussion about alternative budgeting methods highlighting pros and cons of alternative methods, especially beyond budgeting. In the third part conducted

  11. BUDGET AND BUDGET EXECUTION IN THE NORTHWEST REGION OF ROMANIA

    Directory of Open Access Journals (Sweden)

    IOAN BATRANCEA

    2013-07-01

    Full Text Available The budget is a tool multiannual financial forecasting both at micro and macro level. In this sense, regional and local government budget is a financial instrument that connects resources to use local funds in order to ensure the prosperity of the community concerned. Construction and especially budget execution highlights the effectiveness of local and regional government. Using a system of indicators correlated reveals income, expenditure and budgetary outturn.

  12. TRADITIONAL BUDGETING VERSUS BEYOND BUDGETING: A LITERATURE REVIEW

    OpenAIRE

    CARDOS ILDIKO REKA; PETE STEFAN; CARDOS VASILE DANIEL

    2014-01-01

    Budgets are an important part of the business environment since 1920 and are considered to be the key drivers and evaluators of managerial performance; and the key elements for planning and control. Budgets are the most powerful tool for management control; they can play an essential role in the organization’s power politics because it can increase the power and authority of top management and limit the autonomy of lower-level managers. Besides its advantages traditional budgeting presents di...

  13. 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. PMID:10387778

  14. Conference OKs science budgets

    Science.gov (United States)

    With the budget process all but complete for next fiscal year, the National Science Foundation and the National Aeronautics and Space Administration observers were saying that science had not done that badly in Congress, for an election year. NSF got half the budget increase it requested, NASA two-thirds. The Space Station did well, at the expense of environmental and social programs, which are funded by Congress from the same pot of money as NASA and NSF.A House-Senate conference finished work on a $59 billion appropriations bill for the Department of Housing and Urban Development and independent agencies, including EPA, NASA, and NSF, in early August. The House and Senate then quickly passed the measure before their recess; the President is expected to sign it soon. Included in the Fiscal Year 1989 spending bill are $1,885 billion for NSF, a 9.8% increase over FY 1988, and $10.7 billion for NASA, 18.5% more than the year before.

  15. Balancing local budgets in Romania

    OpenAIRE

    Attila GYÖRGY

    2014-01-01

    Local budgets in Romania are balanced with revenues transferred from state budget according to the criterions laid down in the Local Public Finance Act. These criterions are focusing on the financial capacity, population and surface, each local budget getting balancing amounts inversely with the administrative unit’s wellness and directly to size. The repartition algorithm is used for more than a decade, but periodically it was revised in order to be better folded to fiscal policy and economi...

  16. 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

  17. A Budget for the People

    Institute of Scientific and Technical Information of China (English)

    2011-01-01

    Redistributing income to improve people’s livelihoods becomes a priority of the central budget The government’s budget this year will top an unprecedented 10 trillion yuan ($1.52 trillion), an increase of 11.9 percent over that of 2010, according to the government’s annual budget report delivered to the Fourth Session of the 11th National People’s Congress on March 5.

  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. Does budgeting have a future?

    OpenAIRE

    Allen Schick

    2002-01-01

    Budgeting is a work in progress. The process is never quite settled because those who manage it are never fully satisfied. To budget is to decide on the basis of inadequate information, often without secure knowledge of how past appropriations were used or of what was accomplished, or of the results that new allocations may produce. Most people involved in budgeting have experienced the frustration of having their preferences crowded out by the built-in cost of past actions. Budgeting is a de...

  20. BUDGETING FOR CITY AND COUNTY GOVERNMENTS: HOW PERFORMANCE-BASED BUDGETING COULD HAVE REDUCED BUDGET DEFICITS

    OpenAIRE

    L. W. Murray, Ph.D.; Alev M. Efendioglu, Ph.D.

    2011-01-01

    The recession of 2007-09 resulted in large budget deficits for municipal governments in the U.S. One of the major causes was the use of traditional line-item budgeting. Research has shown that line-item budgeting is particularly ineffective during times of fiscal turbulence and uncertainty as policy-makers tend to overestimate anticipated revenues during recessionary periods while underestimating the growth rate of expenses. Further complicating the budgetary process is the large, and grow...

  1. Debating personal health budgets.

    Science.gov (United States)

    Alakeson, Vidhya; Boardman, Jed; Boland, Billy; Crimlisk, Helen; Harrison, Charlotte; Iliffe, Steve; Khan, Masood; O'Shea, Rory; Patterson, Janet

    2016-02-01

    Personal health budgets (PHBs) were piloted in the National Health Service (NHS) in England between 2009 and 2012 and were found to have greater positive effects on quality of life and psychological well-being for those with mental health problems than commissioned service, as well as reducing their use of unplanned care. The government intends to extend PHBs in England for long-term conditions, including mental health, from April 2015. Given the importance of engaging clinicians in the next phase of PHB development, we provide an overview of the approach, synthesise the evidence from the national pilot and debate some of the opportunities and challenges. Balancing individual choice and recovery with concerns for risk, equity and the sustainability of existing community services is the central tension underpinning this innovation in mental health service delivery. PMID:26958358

  2. The European Union Budget

    Directory of Open Access Journals (Sweden)

    Hrvoje Šimović

    2005-09-01

    Full Text Available This paper analyses the current budgetary system of the EU, its features and the differences in it from the budgets of nation states, particularly from the standpoint of budgetary revenue and expenditure. Below there is an analysis of the system of the redistribution of EU budgetary resources via the Structural Funds, leading to different net positions of the member states in the use of budgetary resources. The object of the system is to achieve the maximum economic and social cohesion within the EU. The article points out that processes of EU enlargement and the creation of a new “financial perspective” will lead to many problems in the fulfilment of these objectives.

  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. 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 is a...... motivational paradox....

  5. 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…

  6. Service Increases Fueling Budget Growth

    Science.gov (United States)

    Cottrell, Terry

    2011-01-01

    Reactionary stances against pending budget cuts should be considered to be less favorable positioning for library leaders versus more proactive and anticipatory strategies. By changing the attitudinal and service posturing of library staff and services, libraries can show themselves as a more essential function to their colleges. Budget cuts…

  7. Education Takes Hit in Budgets

    Science.gov (United States)

    Cavanagh, Sean

    2011-01-01

    After months of arduous negotiation and partisan squabbling, states across the country have produced budgets for the new fiscal year that in many cases will bring deep cuts to state spending, including money for schools. The budget blueprints adopted by numerous states were postscripts to divisive legislative sessions that saw newly elected…

  8. Performance Budgeting in the Netherlands

    OpenAIRE

    Raphael Debets

    2007-01-01

    This article discusses the reforms introduced in the Netherlands since the 1980s to improve the transparency and efficiency of government programmes: programme budgeting, policy orientation, and interdepartmental policy reviews. The impact on the budget structure and process is described. An annex explains some typical characteristics of the Dutch budgetary process.

  9. 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…

  10. Carbon budgets in symbiotic associations

    Energy Technology Data Exchange (ETDEWEB)

    Muscatine, L.; Falkowski, P.G.; Dubinsky, Z.

    1983-01-01

    Methods are described which permit the estimation of daily budgets for photosynthetically fixed carbon in any alga-invertebrate symbiosis. Included is a method for estimating total daily translocation which does not involve the use of C-14. A daily carbon budget for a shallow water symbiotic reef coral is presented.

  11. NSF and NASA budgets increased

    Science.gov (United States)

    Bell, Peter M.

    Research budgets of several of the federal government agencies were increased significantly over the Reagan administration's requests in the House of Representative's appropriations bill H.R. 4034. These budgets had been removed from the Reagan administration's omnibus reconciliation bill, and thus there were worries expressed that certain research funding could be in jeopardy. The rationale was that because the requests were voted on individually on the floor of the House, many sections of the budgets would be subjected to extra scrutiny, which would lead to more cuts.The National Science Foundation (NSF) budget request had been cut and reordered by the Office of Management and Budget (OMB) by making sharp reductions in programs of the social sciences and in programs of science and engineering education. There were fears that these programs would be reinstated to the original request level, at the expense of the budgets of other research activities. These fears materialized, but only momentarily. Efforts to cut the research activities by the House Appropriations Committee were soundly defeated. The budget was supported, with additional increases to provide for the education programs, by a high margin, which included most Republican and Democratic members of the House of Representatives. The overall NSF budget, as passed, has a total appropriation of $1103.5 million, compared with the Administration's request of $1033.5 million (the Fiscal Year 1981 appropriation for the NSF was $1022.4 million). The House approved budget included increases of $44.9 million in research and $25.1 million in science and engineering education. Included in the research budget increase were recommendations by the House Appropriations Committee for support of the social sciences and for the international affairs programs. Also included in the recommendations was support of interdisciplinary research programs that cut across the directorates of the NSF.

  12. BUDGETING FOR CITY AND COUNTY GOVERNMENTS: HOW PERFORMANCE-BASED BUDGETING COULD HAVE REDUCED BUDGET DEFICITS

    Directory of Open Access Journals (Sweden)

    L. W. Murray, Ph.D.

    2011-10-01

    Full Text Available The recession of 2007-09 resulted in large budget deficits for municipal governments in the U.S. One of the major causes was the use of traditional line-item budgeting. Research has shown that line-item budgeting is particularly ineffective during times of fiscal turbulence and uncertainty as policy-makers tend to overestimate anticipated revenues during recessionary periods while underestimating the growth rate of expenses. Further complicating the budgetary process is the large, and growing, amount of employee health care and pension unfunded liabilities. Municipal governments that employed performance-based budgeting, however, experienced budgetary deficits that were significantly smaller and whose duration was measurably shorter, suggesting that this process of budgeting provided significant advantages.

  13. Reforming the Budgeting Process in China

    OpenAIRE

    Shulian Deng; Jun Peng

    2011-01-01

    Despite many reforms implemented in China’s public financial management over the past ten years, China’s public budget still exhibits a glaring lack of accountability, most evident in the gap between the adopted budget and the final budget. This article examines the role played by public budgeting in ensuring good governance, and establishes a framework for how the legislature ensures accountability in the public budgeting process. The existing problems in the Chinese public budgeting process...

  14. Traditional budgeting during financial crisis

    Directory of Open Access Journals (Sweden)

    Marie Anne Lorain

    2015-10-01

    Full Text Available This study examines the evolution of budgeting practices in the extremely difficult Spanish economic environment. In order to analyse if companies are still maintaining their budgeting process and if, right now, they are facing more difficulties in forecasting accurate indicators, two similar web surveys were addressed over two periods of time, firstly in 2008 at the beginning of the financial crisis, and secondly in 2013 after five years of a downward trend. In addition, in-depth interviews were conducted to investigate how companies brought more flexibility to their budgeting process in order to cope with environmental uncertainty. The survey indicates that 97% of respondents are still using a traditional budgeting process being this result similar to the one found in 2008. However, 2013 showed that the reliance on forecasted information is being increasingly questioned. Furthermore the study revealed that the respondents are bringing more flexibility to their processes, being able to modify the objectives once the budget is approved and to obtain new resources outside the budgeting process. This paper contributes to revealing information about difficulties in setting reliable objectives in a turbulent environment and provides data about the evolution of budgeting practices over five years during an austere economic crisis.

  15. Global carbon budget 2014

    Science.gov (United States)

    Le Quéré, C.; Moriarty, R.; Andrew, R. M.; Peters, G. P.; Ciais, P.; Friedlingstein, P.; Jones, S. D.; Sitch, S.; Tans, P.; Arneth, A.; Boden, T. A.; Bopp, L.; Bozec, Y.; Canadell, J. G.; Chini, L. P.; Chevallier, F.; Cosca, C. E.; Harris, I.; Hoppema, M.; Houghton, R. A.; House, J. I.; Jain, A. K.; Johannessen, T.; Kato, E.; Keeling, R. F.; Kitidis, V.; Klein Goldewijk, K.; Koven, C.; Landa, C. S.; Landschützer, P.; Lenton, A.; Lima, I. D.; Marland, G.; Mathis, J. T.; Metzl, N.; Nojiri, Y.; Olsen, A.; Ono, T.; Peng, S.; Peters, W.; Pfeil, B.; Poulter, B.; Raupach, M. R.; Regnier, P.; Rödenbeck, C.; Saito, S.; Salisbury, J. E.; Schuster, U.; Schwinger, J.; Séférian, R.; Segschneider, J.; Steinhoff, T.; Stocker, B. D.; Sutton, A. J.; Takahashi, T.; Tilbrook, B.; van der Werf, G. R.; Viovy, N.; Wang, Y.-P.; Wanninkhof, R.; Wiltshire, A.; Zeng, N.

    2015-05-01

    Accurate assessment of anthropogenic carbon dioxide (CO2) emissions and their redistribution among the atmosphere, ocean, and terrestrial biosphere is important to better understand the global carbon cycle, support the development of climate policies, and project future climate change. Here we describe data sets and a methodology to quantify all major components of the global carbon budget, including their uncertainties, based on the combination of a range of data, algorithms, statistics, and model estimates and their interpretation by a broad scientific community. We discuss changes compared to previous estimates, consistency within and among components, alongside methodology and data limitations. CO2 emissions from fossil fuel combustion and cement production (EFF) are based on energy statistics and cement production data, respectively, while emissions from land-use change (ELUC), mainly deforestation, are based on combined evidence from land-cover-change data, fire activity associated with deforestation, and models. The global atmospheric CO2 concentration is measured directly and its rate of growth (GATM) is computed from the annual changes in concentration. The mean ocean CO2 sink (SOCEAN) is based on observations from the 1990s, while the annual anomalies and trends are estimated with ocean models. The variability in SOCEAN is evaluated with data products based on surveys of ocean CO2 measurements. The global residual terrestrial CO2 sink (SLAND) is estimated by the difference of the other terms of the global carbon budget and compared to results of independent dynamic global vegetation models forced by observed climate, CO2, and land-cover-change (some including nitrogen-carbon interactions). We compare the mean land and ocean fluxes and their variability to estimates from three atmospheric inverse methods for three broad latitude bands. All uncertainties are reported as ±1σ, reflecting the current capacity to characterise the annual estimates of each

  16. Global Carbon Budget 2015

    Science.gov (United States)

    Le Quéré, C.; Moriarty, R.; Andrew, R. M.; Canadell, J. G.; Sitch, S.; Korsbakken, J. I.; Friedlingstein, P.; Peters, G. P.; Andres, R. J.; Boden, T. A.; Houghton, R. A.; House, J. I.; Keeling, R. F.; Tans, P.; Arneth, A.; Bakker, D. C. E.; Barbero, L.; Bopp, L.; Chang, J.; Chevallier, F.; Chini, L. P.; Ciais, P.; Fader, M.; Feely, R. A.; Gkritzalis, T.; Harris, I.; Hauck, J.; Ilyina, T.; Jain, A. K.; Kato, E.; Kitidis, V.; Klein Goldewijk, K.; Koven, C.; Landschützer, P.; Lauvset, S. K.; Lefèvre, N.; Lenton, A.; Lima, I. D.; Metzl, N.; Millero, F.; Munro, D. R.; Murata, A.; Nabel, J. E. M. S.; Nakaoka, S.; Nojiri, Y.; O'Brien, K.; Olsen, A.; Ono, T.; Pérez, F. F.; Pfeil, B.; Pierrot, D.; Poulter, B.; Rehder, G.; Rödenbeck, C.; Saito, S.; Schuster, U.; Schwinger, J.; Séférian, R.; Steinhoff, T.; Stocker, B. D.; Sutton, A. J.; Takahashi, T.; Tilbrook, B.; van der Laan-Luijkx, I. T.; van der Werf, G. R.; van Heuven, S.; Vandemark, D.; Viovy, N.; Wiltshire, A.; Zaehle, S.; Zeng, N.

    2015-12-01

    Accurate assessment of anthropogenic carbon dioxide (CO2) emissions and their redistribution among the atmosphere, ocean, and terrestrial biosphere is important to better understand the global carbon cycle, support the development of climate policies, and project future climate change. Here we describe data sets and a methodology to quantify all major components of the global carbon budget, including their uncertainties, based on the combination of a range of data, algorithms, statistics, and model estimates and their interpretation by a broad scientific community. We discuss changes compared to previous estimates as well as consistency within and among components, alongside methodology and data limitations. CO2 emissions from fossil fuels and industry (EFF) are based on energy statistics and cement production data, while emissions from land-use change (ELUC), mainly deforestation, are based on combined evidence from land-cover-change data, fire activity associated with deforestation, and models. The global atmospheric CO2 concentration is measured directly and its rate of growth (GATM) is computed from the annual changes in concentration. The mean ocean CO2 sink (SOCEAN) is based on observations from the 1990s, while the annual anomalies and trends are estimated with ocean models. The variability in SOCEAN is evaluated with data products based on surveys of ocean CO2 measurements. The global residual terrestrial CO2 sink (SLAND) is estimated by the difference of the other terms of the global carbon budget and compared to results of independent dynamic global vegetation models forced by observed climate, CO2, and land-cover change (some including nitrogen-carbon interactions). We compare the mean land and ocean fluxes and their variability to estimates from three atmospheric inverse methods for three broad latitude bands. All uncertainties are reported as ±1σ, reflecting the current capacity to characterise the annual estimates of each component of the global

  17. NASA budget increases for 1994

    Science.gov (United States)

    Leath, Audrey T.

    The fiscal year 1994 budget request for NASA is $15.3 billion, an increase of $934.6 million, or 6.5%, above the 1993 appropriation of $14.3 billion. Within this first budget request developed under NASA Administrator Daniel Goldin, the emphasis has changed and some details remain unresolved. At the agency's budget briefing, Goldin echoed Clinton's mantra for change and increased investment in new technologies. Saying that NASA was “too much into human space flight,” Goldin has proposed increased funding for technology development at the expense of the space station. He has also made reductions in some existing programs and increased funding for others.

  18. GEWEX Surface Radiation Budget (SRB)

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — The NASA/GEWEX Surface Radiation Budget (SRB) Release-3.0 data sets contains global 3-hourly, daily, monthly/3-hourly, and monthly averages of surface and top-of...

  19. Congress smiles on research budgets

    CERN Multimedia

    Reichhardt, T

    1998-01-01

    Congress has agreed to match or exceed most of the funding requests for the major science agencies requested by President Clinton in February. Many of them will receive their largest budget increases for years (11 paragraphs).

  20. A Guide to Participatory Budgeting

    OpenAIRE

    Wampler, Brian

    2000-01-01

    Participatory Budgeting (PB) programs are innovative policymaking processes. Citizens are directly involved in making policy decisions. Forums are held throughout the year so that citizens have the opportunity to allocate resources, prioritize broad social policies, and monitor public spending.

  1. Successful budgeting for small business

    OpenAIRE

    Cheng, Yafang

    2006-01-01

    The most important rule for financial management in small companies, although it is general rule for all sizes of company, is not to run out of cash. Being a financial manager for a small company, it is more serious to manage company's budget because the smaller enterprise faces greater challenge in raising cash. The following subjects are areas to be covered in addressing the issue of budgeting in a small business: -the current academic views and literature reviews on the subject o...

  2. Gender-Responsive Government Budgeting

    OpenAIRE

    Feridoun Sarraf

    2003-01-01

    This paper examines the concept of gender-responsive government budgeting, promoted in recent years by women's nongovernmental organizations, academia, and multilateral organizations, and the extent of its implementation by national governments in both advanced and developing countries. Owing to recently developed analytical and technical tools, government budget management systems in some countries can help promote gender equality-to the extent of government involvement in gender-sensitive s...

  3. Voting behavior and budget stability

    OpenAIRE

    Cristina Vicente; Ana-María Ríos; María-Dolores Guillamón

    2013-01-01

    The aim of this paper is to analyze how the implementation of the Budgetary Stability Law has affectedPolitical Budget Cycles generated by Spanish local governments. Specifically, we study whether the evolutionof debt, budget deficit, capital spending and current spending over the electoral cycle has changed after theintroduction of this law. We use a sample of 132 Spanish municipalities with more than 50,000 inhabitants(including the provincial capitals) during the period 1995‑2009. Our resu...

  4. Budget variance analysis using RVUs.

    Science.gov (United States)

    Berlin, M F; Budzynski, M R

    1998-01-01

    This article details the use of the variance analysis as management tool to evaluate the financial health of the practice. A common financial tool for administrators has been a simple calculation measuring the difference between actual financials vs. budget financials. Standard cost accounting provides a methodology known as variance analysis to better understand the actual vs. budgeted financial streams. The standard variance analysis has been modified by applying relative value units (RVUs) as standards for the practice. PMID:10387247

  5. US physics suffers budget setbacks

    CERN Multimedia

    Gwynne, Peter

    2007-01-01

    "The US has slashed funding for the International Linear Collider (ILC) by 75% as the budget for 2008 has been finally agreed between the Republican Bush Administration and Democratic Cngress. The new budget legislation, which US president George W. Bush is expected to signe by 31 December, will see up to 200 scientists at the Fermi National Accelerator Laboratory (Fermilag) lose their jobs." (2 pages)

  6. 13 CFR 130.460 - Budget justification.

    Science.gov (United States)

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Budget justification. 130.460... CENTERS § 130.460 Budget justification. The SBDC Director, as a part of the renewal application, or the... submit to the SBA Project Officer the budget justification for the upcoming budget period. The...

  7. 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...

  8. Features of Budget Execution in Public Institutions’ Budgets Entirely Funded by Public and Local Budgets; Case Study in an Educational Institution

    OpenAIRE

    Popa Ionela

    2012-01-01

    Budgeting, a set of steps taken by state competent bodies in order to materialize the financial policy applied by governmental authority, takes place in the following stages: setting out the budget statement, approving the budget, budget execution, budget execution completion, controlling and approving budget execution completion. Budget execution is described in specialized literature especially as a stage in the budgeting process in the components of the national public budget (public budge...

  9. A Review of Capital Budgeting Practices

    OpenAIRE

    Davina F. Jacobs

    2008-01-01

    A key challenge in government budgeting is to define an appropriate balance between current and capital expenditures. Budgeting for government capital investment also remains not well-integrated into the formal budget preparation process in many countries. This paper aims to provide an overview of past and current budgeting practices for public investment. The study will also provide a comparison between the budget practices between low-income countries and developed countries and make a seri...

  10. Gender Equality From A Gender Budgeting Perspective

    OpenAIRE

    2012-01-01

    Gender budgeting, which is also known as gender responsive budgeting , tracks how budgets respond to gender equality and women’s rights requirement. This entails investing in and making available mechanisms, guidelines and indicators that enable gender equality advocates to track progress, benefit incidence and show how supposedly gender neutral budgets impact on men and women. The aim of this discussion is to highlight the importance of gender budgeting in addressing gender disparities while...

  11. Budget deficits and public debt

    Directory of Open Access Journals (Sweden)

    Ph. D. Student Ionut Constantin

    2009-05-01

    Full Text Available In the recent decades, the budget deficit has become one of the characteristics of national economies. Furthermore, it finds its dimensions amplification. Despite this, more and more are the economists who dispute the need to balance the budget, arguing the need even the deficit and systematic use of in order to achieve economic equilibrium. Such guidance is substantiated by the need to promote an economic policy which ensures full use of resources and non-inflation economic growth.In these circumstances, balancing the budgest is clearly of secondary importance. In this context, it supported the need to increase expenditure at a pace faster than income growth and, implicitly , to keep budget deficits.

  12. Technology support for participatory budgeting

    DEFF Research Database (Denmark)

    Rose, Jeremy; Rios, Jesus; Lippa, Barbara

    2010-01-01

    Participatory budgeting is a reasonably well-established governance practice, particularly in South America. It is information and communication rich - making it well suited for modern technology support; in addition, the widespread participation of many citizens is difficult to achieve without...... this support. Participatory budgeting is associated with eParticipation, where much is already known about the kinds of technologies supporting citizen participation and how they are used. This paper identifies (from the existing literature) basic processes which are common to most participatory......, is integrated with a purpose-built internet platform; here we use the analysis to understand how the internet-based technologies are used to support the various participatory budgeting processes. We identify a range of these technologies which are currently used to support different e...

  13. Budget support, conditionality and poverty.

    OpenAIRE

    Mosley, P.; Suleiman, A.

    2005-01-01

    This paper examines the effectiveness of budget support aid as an anti-poverty instrument. We argue that a major determinant of this effectiveness is the element of trust – or `social capital´, as it may be seen – which builds up between representatives of the donor and recipient. Thus we model the conditionality processes attending budget support aid, not purely in the conventional way as a non-cooperative two-person game, but rather as a non-cooperative game which may mutate into a collabor...

  14. Multi-Year Budget Forecasting.

    Science.gov (United States)

    Mercure, Donald C.

    1995-01-01

    The multiyear forecasting model is a device to focus on the input side of the educational process--staff, materials, facilities, and services. An annual budget can be developed from the multiyear work plan, with specific policy statements being made to achieve the outcomes initially determined to be the goals and objectives of the district. (MLF)

  15. Program Budgeting: Promise and Problems.

    Science.gov (United States)

    Huff, Robert A.

    Planning, Programming, and Budgeting Systems (PPBS) are increasingly mentioned as effective means for improving the management of educational resources in institutions of higher education. PPBS has several advantages over conventional accounting systems, which still would be needed for day to day operations. First, it relates cost to output;…

  16. The Era of Budget Hotels

    Institute of Scientific and Technical Information of China (English)

    2007-01-01

    What began as an idea from an Internet posting is now set to sweep through China Asingle posting on the Internet gave birth to a large budget hotel brand.In 2001, the founder of ctrip.com, Ji Qi, noticed an online friend com-plaining that ctrip.com’s hotel reser-

  17. Planning-Programming-Budgeting Systems.

    Science.gov (United States)

    Tudor, Dean

    Planning Programming and Budgeting Systems (PPBS) have been considered as either synonymous with abstract, advanced, mathematical systems analysis or as an advanced accounting and control system. If PPBS is to perform a useful function, both viewpoints must be combined such that a number of standardized procedures and reports are required and…

  18. The OSSA budget: Another view

    Science.gov (United States)

    Lanzerotti, L. J.

    The recent letter by L. H. Meredith commenting on the proposed fiscal year (FY) 1989 budget for the National Aeronautics and Space Administration (NASA) Office of Space Science and Applications (OSSA) fails to recognize the public procedures and planning processes that were involved in the determination of the budget. The letter also ignores the long-range planning that OSSA has been pursuing in very close consultation with the scientific community in order to achieve, insofar as possible, a rationalization of the budget and programmatic decision-making process. This planning, which addresses well the issues Meredith seems concerned about, does not absolutely guarantee budgetary success for the long term. However, without the planning, any success will be nearly impossible to achieve. I strongly suggest that Meredith (and any other interested member of AGU) obtain and read carefully copies of the minutes of the last two or three meetings of the OSSA Space and Earth Science Advisory Committee (SESAC) and a copy of the initial OSSA Strategic Plan. These minutes document a portion of the dialog between NASA and the science community which was instrumental in formulating this year's budget and the plans for following years.

  19. Kollektiivne vastutus ja gender budgeting

    Index Scriptorium Estoniae

    2005-01-01

    Vestlusringi teemad: riigieelarve koostamisel ei arvestata soolist võrdõiguslikkust; gender budgeting kui üks soolise võrdõiguslikkuse jälgimise viise; vabaabielu võib osutuda naisele palju ebasoodsamaks kui mehele; kogukonna kollektiivne vastutus perevägivalla korral. Vt. samas: Aasta 2004 suurte mõtlejate auhinnad

  20. Zero-Based Budgeting Redux.

    Science.gov (United States)

    Geiger, Philip E.

    1993-01-01

    Zero-based, programmatic budgeting involves four basic steps: (1) define what needs to be done; (2) specify the resources required; (3) determine the assessment procedures and standards to use in evaluating the effectiveness of various programs; and (4) assign dollar figures to this information. (MLF)

  1. President's Fiscal Year 2016 Budget Data

    Data.gov (United States)

    Executive Office of the President — Each year, after the President's State of the Union address, the Office of Management and Budget releases the Administration's Budget, offering proposals on key...

  2. Budget estimates, fiscal years 1994--1995

    International Nuclear Information System (INIS)

    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

  3. Performance Budgeting in Poland: An OECD Review

    OpenAIRE

    Ian Hawkesworth; Lisa von Trapp; David Fjord Nielsen

    2011-01-01

    Poland currently has a traditional budget system that is primarily based on organisational units and control of inputs. But Poland is in the process of introducing a new budget system, the performance-based budgeting system, in order to improve public finance management and strengthen allocative and operational efficiency, multi-year budgeting, and transparency and accountability. Poland faces hard choices on how to harness the advantages of performance management while minimising the costs i...

  4. Performance budgeting: Its rise and fall

    OpenAIRE

    Nguyen, Hoang-Phuong

    2007-01-01

    Among various budgeting theories and practices at the federal level, performance budgeting has played an important role with its long developmental history. Performance budgeting was short-lived as it was replaced by program budgeting in the early 1960s. Looking at the period between the first decade of the twentieth century and the mid-1960s, the present paper seeks to investigate two major questions to which budgetary literature has given short shrift: 1) What forces led to the emergence of...

  5. A Punctuated Equilibrium in French Budgeting Processes

    OpenAIRE

    B. Baumgartner, Frank; Foucault, Martial; François, Abel

    2006-01-01

    We use data on French budgeting to test models of friction, incrementalism and punctuated equilibrium. Data include the overall state budget since 1820; ministerial budgets for seven ministries since 1868; and a more complete ministerial series covering ten ministries since 1947. Our results in every case are remarkably similar to the highly leptokurtic distributions that Jones and Baumgartner (2005) demonstrated in US budgeting processes. This suggests that general characteristics of adminis...

  6. Advertising budgeting practices of Belgian industrial marketers.

    OpenAIRE

    François, Pierre

    2003-01-01

    The author reports on the results of a survey of a random sample of 102 belgian industrial companies, which measured which budget setting processes companies use, how they set budgets and the resulting budget composition. The objective of the study was first to compare the results with international practice, and second to try to explain their budgeting practices as a function of company, product and market characteristics measured in the same survey. The major conclusions are mixed : on the ...

  7. BUDGETING IMPLICATIONS IN "HEALTHY"FINANCIAL PLANS

    OpenAIRE

    SOLOVASTRU, Alina

    2014-01-01

    The subject of this section is the budget - a plan expressed in financial terms - and why it is important for your activity and the organization. An organization uses budgets in different ways as part of its systems planning, information, performance measurement and control. The impact of budgets in these systems is important. In this section we will see how budgets acquire meanings if are interpreted in terms of organizational objectives, culture management and staff. This section seeks to c...

  8. 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.

  9. Budget estimates fiscal year 1995: Volume 10

    International Nuclear Information System (INIS)

    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

  10. The Budget Enforcement Act in 1991: Isometric Budgeting

    OpenAIRE

    Doyle, Richard; McCaffery, Jerry

    1992-01-01

    The immediate effect of the Budget Enforcement Act (BEA) of 1990 was to cancel a pending $110 billion sequester and to change the Gramm-Rudman-Hollings deficit targets. These and other changes allowed Congress and the administration to escape responsibility for increases in the deficit if discretionary spending was kept within the caps and no new entitlement programs or revenue enhancements were added. This assumption and others relating to the empowerment of the Appropriations...

  11. Planning to Communicate: A Budget Companion

    Science.gov (United States)

    Dereef, Marvin

    2011-01-01

    Failing to have a plan to communicate with stakeholders during the budget process is a plan to fail. Without community support, getting budget approval can be difficult. Thus, school business officials must have a plan to ensure the appropriate budget message is conveyed throughout all communication channels. In fact, a communication plan is the…

  12. Teaching Budget Cuts to Third Graders

    Science.gov (United States)

    Weiss, Dale

    2011-01-01

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

  13. The Educational Budget: Its Intent vs Reality.

    Science.gov (United States)

    Jefferson, Anne L.

    Factors for discrepancies between budgeting ideals and actual implementation are discussed. The basic problem lies in the different orientations of budget establishers and implementors, or between product and process, which results in a separation of productivity and resource allocation issues. A recommendation is that the budgeting process must…

  14. 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.…

  15. 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…

  16. 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)

  17. Global change research budget frozen

    Science.gov (United States)

    For FY 1996, the interagency budget request for the U.S. Global Change Research Program (USGCRP) totals $2.156 billion, or a 1.8% ($39 million) increase over FY 1995. President Clinton has broadened the scope of the program to include another $358 million in reprogrammed activities in keeping with a push by the National Science and Technology Council's Committee on Environment and Natural Resources Research (CENR) to more closely link costs and objectives. In essence, the increase for what could be considered the “traditional” global change budget would be only 1.4%, or $24 million over the FY 1995 appropriation. USGCRP now embraces the Department of Energy (DoE) research on environmental technologies, NASA launch vehicle charges, and additional Mission to Planet Earth (MTPE) research for environmental issues other than global change.

  18. Capital budgeting and procurement practices

    OpenAIRE

    Philippe Burger; Ian Hawkesworth

    2013-01-01

    Capital investment is a key function of government. However, for a number of reasons it has proven difficult for governments to ensure that capital investment represents value for money, is affordable, and is budgeted and accounted for in a prudent and transparent manner. This article discusses these challenges facing governments. Using the findings of a survey conducted among OECD countries and enhanced engagement countries in 2012, this article provides an overview of what governments are d...

  19. The Montana 2015 Biennium Budget

    OpenAIRE

    Greene, Jeffrey; DeSoto, Julie

    2015-01-01

    Newly elected Democratic Governor Steve Bullock called for investing in Main Street, investing more in Montana’s education system, creating health care solutions that improve access for Montanans, and bringing high paying jobs to the state. The governor achieved few of his goals but the legislature did produce a balanced budget that addressed a variety of issues including Montana’s poorly funded state pension system, increased spending in a number of functional areas, provided $110 million in...

  20. National Saving and Budget Deficits.

    OpenAIRE

    Eisner, Robert

    1994-01-01

    It has been widely argued that government budget deficits reduce national saving. Estimated relations indicate otherwise, both for the traditional or conventional, 'official' measure of national saving and a broader, more relevant measure, encompassing government and household as well as private business investment in tangible capital. Greater price-adjusted, high-employment deficits, increases in the real monetary base, and declines in real exchange rates have all been associated with more s...

  1. Advertising Budget Allocation under Uncertainty

    OpenAIRE

    Duncan M. Holthausen, Jr.; Gert Assmus

    1982-01-01

    This article presents a model for the allocation of an advertising budget to geographic market segments, or territories, when the sales response to advertising in each segment is characterized by a probability distribution. It is shown that allocation decisions that are based on the expected sales response may be associated with a relatively large degree of risk and, therefore, non-optimal to a risk-averse manager. The model derives an "efficient frontier" in terms of the expected profit and ...

  2. Soft Budgets And Highway Franchising

    OpenAIRE

    Eduardo Engel; Ronald Fischer; Alexander Galetovic

    2004-01-01

    Latin American governments progressively substituted build–operate–and–transfer (BOT) contracts for government–provided highways during the nineties. Because under BOT a private franchise holder finances and operates the road in exchange for tolls, it is often claimed that BOT represents a privatization of highways. We argue that, as currently applied, the BOT model is an imperfect and incomplete privatization, because the franchise holders’ budget constraint has been soft, with losses being ...

  3. Innovative Concepts of Budgeting in the Enterprises

    OpenAIRE

    Adam Bąk

    2009-01-01

    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...

  4. 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.

  5. 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. PMID:25740723

  6. Budget estimates. Fiscal year 1998

    International Nuclear Information System (INIS)

    The U.S. Congress has determined that the safe use of nuclear materials for peaceful purposes is a legitimate and important national goal. It has entrusted the Nuclear Regulatory Commission (NRC) with the primary Federal responsibility for achieving that goal. The NRC's mission, therefore, is to regulate the Nation's civilian use of byproduct, source, and special nuclear materials to ensure adequate protection of public health and safety, to promote the common defense and security, and to protect the environment. The NRC's FY 1998 budget requests new budget authority of $481,300,000 to be funded by two appropriations - one is the NRC's Salaraies and Expenses appropriation for $476,500,000, and the other is NRC's Office of Inspector General appropriation for $4,800,000. Of the funds appropriated to the NRC's Salaries and Expenses, $17,000,000, shall be derived from the Nuclear Waste Fund and $2,000,000 shall be derived from general funds. The proposed FY 1998 appropriation legislation would also exempt the $2,000,000 for regulatory reviews and other assistance provided to the Department of Energy from the requirement that the NRC collect 100 percent of its budget from fees. The sums appropriated to the NRC's Salaries and Expenses and NRC's Office of Inspector General shall be reduced by the amount of revenues received during FY 1998 from licensing fees, inspection services, and other services and collections, so as to result in a final FY 1998 appropriation for the NRC of an estimated $19,000,000 - the amount appropriated from the Nuclear Waste Fund and from general funds. Revenues derived from enforcement actions shall be deposited to miscellaneous receipts of the Treasury

  7. Budget estimates. Fiscal year 1998

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-02-01

    The U.S. Congress has determined that the safe use of nuclear materials for peaceful purposes is a legitimate and important national goal. It has entrusted the Nuclear Regulatory Commission (NRC) with the primary Federal responsibility for achieving that goal. The NRC`s mission, therefore, is to regulate the Nation`s civilian use of byproduct, source, and special nuclear materials to ensure adequate protection of public health and safety, to promote the common defense and security, and to protect the environment. The NRC`s FY 1998 budget requests new budget authority of $481,300,000 to be funded by two appropriations - one is the NRC`s Salaraies and Expenses appropriation for $476,500,000, and the other is NRC`s Office of Inspector General appropriation for $4,800,000. Of the funds appropriated to the NRC`s Salaries and Expenses, $17,000,000, shall be derived from the Nuclear Waste Fund and $2,000,000 shall be derived from general funds. The proposed FY 1998 appropriation legislation would also exempt the $2,000,000 for regulatory reviews and other assistance provided to the Department of Energy from the requirement that the NRC collect 100 percent of its budget from fees. The sums appropriated to the NRC`s Salaries and Expenses and NRC`s Office of Inspector General shall be reduced by the amount of revenues received during FY 1998 from licensing fees, inspection services, and other services and collections, so as to result in a final FY 1998 appropriation for the NRC of an estimated $19,000,000 - the amount appropriated from the Nuclear Waste Fund and from general funds. Revenues derived from enforcement actions shall be deposited to miscellaneous receipts of the Treasury.

  8. Network interdiction with budget constraints

    Energy Technology Data Exchange (ETDEWEB)

    Santhi, Nankakishore [Los Alamos National Laboratory; Pan, Feng [Los Alamos National Laboratory

    2009-01-01

    Several scenarios exist in the modern interconnected world which call for efficient network interdiction algorithms. Applications are varied, including computer network security, prevention of spreading of Internet worms, policing international smuggling networks, controlling spread of diseases and optimizing the operation of large public energy grids. In this paper we consider some natural network optimization questions related to the budget constrained interdiction problem over general graphs. Many of these questions turn out to be computationally hard to tackle. We present a particularly interesting practical form of the interdiction question which we show to be computationally tractable. A polynomial time algorithm is then presented for this problem.

  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...

  10. Government presents 1979 nuclear budget

    International Nuclear Information System (INIS)

    The principal items of the nuclear budget for the fiscal year 1979 are 165,700 Million for the Science and Technology Agency for the promotion of nuclear energy development, and for the Ministry of International Trade and Industry, 3,360 Million from the general account for nuclear items, 57,500 Million from the special account for power source development and 99,900 Million for fiscal investments and loans. In the Science and Technology Agency, compared with the last fiscal year, the appropriations have been especially increased for the research and development of nuclear fusion in the Japan Atomic Energy Research Institute. In the Ministry of ITI, the distinctive budgetary features are those for streamlining the safety regulation administration, uranium extraction from sea water, and thermal effluent management. The 1979 government nuclear budget is described as follows: in the STA, Japan Atomic Energy Research Institute, Power Reactor and Nuclear Fuel Development Corporation, Japan Nuclear Ship Development Agency, and National Institute of Radiological Sciences; in the MITI, general account, special account, and fiscal investments and loans; the items in other ministries. (J.P.N.)

  11. The Nitrogen Budget of Earth

    CERN Document Server

    Johnson, Ben

    2015-01-01

    We comprehensively compile and review N content in geologic materials to calculate a new N budget for Earth. Using analyses of rocks and minerals in conjunction with N-Ar geochemistry demonstrates that the Bulk Silicate Earth (BSE) contains \\sim7\\pm4 times present atmospheric N (4\\times10^18 kg N, PAN), with 27\\pm16\\times10^18 kg N. Comparison to chondritic composition, after subtracting N sequestered into the core, yields a consistent result, with BSE N between 17\\pm13\\times10^18 kg to 31\\pm24\\times10^18 kg N. In the chondritic comparison we calculate a N mass in Earth's core (180\\pm110 to 300\\pm180\\times10^18 kg) and discuss the Moon as a proxy for the early mantle. Significantly, we find the majority of the planetary budget of N is in the solid Earth. The N estimate herein precludes the need for a "missing N" reservoir. Nitrogen-Ar systematics in mantle rocks and basalts identify two mantle reservoirs: MORB-source like (MSL) and high-N. High-N mantle is composed of young, N-rich material subducted from the...

  12. THE BUDGET, AN INSTRUMENT FOR PLANNING

    OpenAIRE

    Calin Anca; Todea Nicolae

    2010-01-01

    The budget is a management instrument used by any entity, financially ensuring the dimension of the objectives, revenues, expenses and results at the management centers level and finally evaluating the economic efficiency through comparing the results with those budgeted for. A major component of the managerial control, the effectiveness of the budgeting process is reflected in the fact that: requires the strategic planning and implementing the plans, offers a frame of reference for performan...

  13. Performance Budgeting in the Netherlands: Beyond Arithmetic

    OpenAIRE

    2006-01-01

    Performance-based budgeting seems to be a promising tool for improving the management and accountability of public finances. However, its application causes many difficulties. This article briefly reviews international experience with performance-based budgeting and explores its application in the Netherlands since the late 1990s, including a case study of the Safety Programme. The focus is on transparency and the quality of the performance information. Compared to the former input budget, pe...

  14. FINANCIAL CONTROL IN AUSTRALIAN GOVERNMENT BUDGETING

    OpenAIRE

    Marc Robinson

    2000-01-01

    With the arrival of accrual accounting and a performance budgeting system known as \\"accrual output budgeting\\", there have been huge changes in the mechanism of central financial control in the budget-dependent Australian public sector. This article outlines and evaluates these changes. The new parliamentary appropriations arrangements are discussed, as is the increased role played by non-appropriated departmental \\"own-source\\" funding. The commercialisation rationale of these changes is ou...

  15. Montana’s 2015 Biennium Budget Update

    OpenAIRE

    Greene, Jeffrey; Hatcher, Orry

    2016-01-01

    The 64th Montana Legislature ended its constitutionally mandated 90 day biennium session with a nearly $11 billion, two-year, all funds budget in April 2013. Aside from constructing a balanced budget the legislature attempted to resolve a number of long standing policy issues ranging from public pensions to school funding. Newly elected Democratic Governor Steve Bullock presented his budget which called for investing in Main Street, investing more in Montana’s education system, creating healt...

  16. Horse-trading over the EU budget

    OpenAIRE

    Neheider, Susanne

    2007-01-01

    About 75% of the EU budget are transfer expenditures that go to the agricultural sector and to regional policies. This has long been criticised but the structure of the EU budget has barely changed over the last decades. The EU finances are mainly based on a unanimous agreement between the heads of state or government of the EU member states. During budget negotiations, horse trading or logrolling is a common practice. Negotiators combine expenditure positions and arrangements on the revenue ...

  17. Low Budget,Big Box Office

    Institute of Scientific and Technical Information of China (English)

    2011-01-01

    Chinese filmmakers are refining the art of turning a profit from small budget films ORGANIZERS of China’s upcoming film festivals are finally giving recognition to the little guys,to encourage a generation of young,talented directors producing low budget films. Several nominees were announced on September 10 to compete for the Small and Medium-Budget Film Prize at the annual Golden Rooster and Hundred Flowers Film Festival,later in the year.

  18. MANAGEMENT FINANCIAL FLOWS OF CONSTRUCTION ENTERPRISES BASED LOGISTICS BUDGETING

    OpenAIRE

    Bubenko, P.

    2014-01-01

    The aim of the paper is the development of scientific knowledge and understandings of place value and essence of logistics budgeting.Proved that increasing the competitiveness of budgeting should improve mechanisms of logistics processes, which leads to the creation of new economic category logistics budgeting. We consider such economic categories as cash flow, budget, budgeting, logistics, analyzes and presents the advantages and disadvantages of budgeting and budgeting logistics enterprises...

  19. 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.

  20. Better Budgeting methods : a comparative effect analysis on traditional budgeting problems

    OpenAIRE

    Wienhold, Marcus

    2015-01-01

    In today´s business environment, companies are forced to constantly adapt to ever changing internal and external influences. Yet, the traditional budgeting process with its inherent flaws has remained relatively stable for decades. In order to stay competitive, companies need to improve their budgeting process by implementing Better Budgeting methods. The aim of this research was to develop a framework that helps companies to identify their budgeting problems and address them m...

  1. State budgets and the business cycle: implications for the federal balanced budgets amendment debate

    OpenAIRE

    Leslie McGranahan

    1999-01-01

    Balanced budgets and proponents often use the experience of the states with balanced budget restrictions as an argument in favor of a federal balanced budget amendment. However, the state experience is not directly relevant to the federal government. State restriction are more lenient than those considered at the federal level, and many of the techniques used by the states to blame their budgets over the business cycle are not available to the federal government.

  2. The Budget Enforcement Act of 1990: The Path to No Fault Budgeting

    OpenAIRE

    Doyle, Richard; McCaffery, Jerry

    1991-01-01

    The Budget Enforcement Act of 1990, included in the controversial and comprehensive budget legislation passed by Congress in October, makes a number of significant changes in federal budgeting. It shifts the focus of the budget process from deficit reduction to spending control, provides five-year spending totals and mini-sequesters for defense, international and domestic appropriations, and puts entitlements and revenue expenditures on a pay-as-you-go basis. The Gramm-Rudman-H...

  3. 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.

  4. Advance Appropriations: A Needless and Confusing Education Budget Technique. Federal Education Budget Project

    Science.gov (United States)

    Delisle, Jason

    2007-01-01

    This report argues that advance appropriations serve no functional purpose for schools, but they create a loss of transparency, comparability, and simplicity in federal education budgeting. It allocates spending before future budgets have been established. The approach was originally used to skirt spending limits and budget procedures in place…

  5. The carbon budget of California

    International Nuclear Information System (INIS)

    The carbon budget of a region can be defined as the sum of annual fluxes of carbon dioxide (CO2) and methane (CH4) greenhouse gases (GHGs) into and out of the regional surface coverage area. According to the state government's recent inventory, California's carbon budget is presently dominated by 115 MMTCE per year in fossil fuel emissions of CO2 (>85% of total annual GHG emissions) to meet energy and transportation requirements. Other notable (non-ecosystem) sources of carbon GHG emissions in 2004 were from cement- and lime-making industries (7%), livestock-based agriculture (5%), and waste treatment activities (2%). The NASA-CASA (Carnegie Ames Stanford Approach) simulation model based on satellite observations of monthly vegetation cover (including those from the Moderate Resolution Imaging Spectroradiometer, MODIS) was used to estimate net ecosystem fluxes and vegetation biomass production over the period 1990-2004. California's annual NPP for all ecosystems in the early 2000s (estimated by CASA at 120 MMTCE per year) was roughly equivalent to its annual fossil fuel emission rates for carbon. However, since natural ecosystems can accumulate only a small fraction of this annual NPP total in long-term storage pools, the net ecosystem sink flux for atmospheric carbon across the state was estimated at a maximum rate of about 24 MMTCE per year under favorable precipitation conditions. Under less favorable precipitation conditions, such as those experienced during the early 1990s, ecosystems statewide were estimated to have lost nearly 15 MMTCE per year to the atmosphere. Considering the large amounts of carbon estimated by CASA to be stored in forests, shrublands, and rangelands across the state, the importance of protection of the natural NPP capacity of California ecosystems cannot be overemphasized.

  6. The Carbon Budget of California

    Science.gov (United States)

    Potter, C. S.

    2009-12-01

    The carbon budget of a region can be defined as the sum of annual fluxes of carbon dioxide and methane greenhouse gases (GHGs) into and out of the regional surface coverage area. According to the state government’s recent inventory, California's carbon budget is presently dominated by fossil fuel emissions of CO2 (at >85% of total annual GHG emissions) to meet energy and transportation requirements. Other notable (non-ecosystem) sources of carbon GHG emissions in 2004 were from cement- and lime-making industries, livestock-based agriculture, and waste treatment activities. The NASA-CASA (Carnegie Ames Stanford Approach) simulation model based on satellite observations of monthly vegetation cover (including those from the Moderate Resolution Imaging Spectroradiometer - MODIS) has been used to estimate net ecosystem fluxes and vegetation biomass production over the period 1990-2004. California's annual NPP for all ecosystems in the early 2000s, estimated by CASA at 120 million metric tons of carbon equivalent (MMTCE) per year, was roughly equal to its annual fossil fuel emission rates for carbon. However, since natural ecosystems can accumulate only a small fraction of this annual NPP total in long-term storage pools, the net ecosystem sink flux for atmospheric carbon across the state was estimated at a maximum rate of between 15-24 MMTCE per year under favorable precipitation conditions. Under less favorable precipitation conditions, such as those experienced during the early 1990s, ecosystems statewide were estimated to have lost nearly 15 MMTCE per year to the atmosphere. Considering the large amounts of carbon stored in standing biomass of forests, shrublands, and rangelands across the state, the implications of changing climate and land use practices on ecosystems must be factored into the state’s planning to reduce overall GHG emissions.

  7. 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…

  8. THE SUBJECTS OF MEDIADISCOURSE OF BUDGET PROCESS

    Directory of Open Access Journals (Sweden)

    Olesya Vyacheslavovna Sulina

    2015-10-01

    Full Text Available The author highlights the media discourse of the budget process in its subject-temporal dimension. Place and role of the subjects of media discourse of the budget process are determined on the basis of the analysis of budgetary legislation, practical implementation of the budgeting process in the executive and legislative bodies and its reflection in the media. Public discourse of budgeting process includes not only participants, who are legally empowered, but also other actors involved in the formation of the informational agenda regarding the budget. For example, the subjects of media discourse of the budget process are executive and legislative bodies, regulatory authorities, recipients of budgetary funds, political parties, professional and expert communities, civil society activists. Sociocommunicative description of the budgeting process and its subjects is presented based on analytical and inductive methods. At the same time political journalism is not only a space for the formation of media discourse and reflection of the budgetary process, but also one of the indicators of the state of the political system as a whole. The conclusions present methodological aids for the media discourse analysis of specific cases of the budgeting process and may be used for scientific and practical research.

  9. Activity-Based Budgeting in Higher Education

    Science.gov (United States)

    Szatmary, David P.

    2011-01-01

    As other universities across the country struggle with their financial challenges, continuing education units can serve the same pioneering role in the development of new financial and budget systems. Confronted by serious financial shortfalls during the last three decades, university administrators started to focus on new budget and revenue…

  10. Performance-Based Budgeting : Beyond Rhetoric

    OpenAIRE

    Moynihan, Donald P.

    2003-01-01

    Performance-based budgeting has long been a recommended reform in both industrial and developing countries. Yet considerable ambiguity remains on how to define and implement this approach. A relatively strict definition is that performance-based budgeting allocates resources based on the achievement of specific, measurable outcomes (Fielding Smith 1999). This definition promises a rational...

  11. Electronic Reference Works and Library Budgeting Dilemma

    Science.gov (United States)

    Lawal, Ibironke O.

    2007-01-01

    The number of electronic resources has climbed up steadily in recent times. Some of these e-resources are reference sources, mostly in Science, Technology and Medicine (STM), which publishers convert to electronic for obvious reasons. The library budgets for materials usually have two main lines, budget for one time purchase (monographs) and…

  12. 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...

  13. Dealing with Budget Cuts. Research Brief

    Science.gov (United States)

    Williamson, Ronald

    2011-01-01

    Virtually every school district in the country is dealing with the need to reduce their budget. The process used to make those decisions varies from state to state but almost always includes a combination of short and long-term approaches. In many school districts the emphasis is on reducing individual budget line items and not filling vacant…

  14. CAUT Analysis of Federal Budget 2012

    Science.gov (United States)

    Canadian Association of University Teachers, 2012

    2012-01-01

    The 2012 federal Budget marks the beginning of a painful and unnecessary fiscal retrenchment. Despite boasting one of the lowest debt-to-GDP ratios amongst industrialized countries, the Conservative government is pressing ahead with deep cuts of more than $5 billion across departmental budgets by 2014-15. For post-secondary education and research,…

  15. Revised State Budget Sells Kids Short

    Science.gov (United States)

    Children Now, 2012

    2012-01-01

    The Administration's May Revision of the 2012-2013 state budget addresses a $15.7 billion shortfall through funding shifts, cuts, and new revenue sources that place children squarely in harms way. California's kids are already grossly underserved relative to the rest of the nation's children. If the May Revise budget is passed by the Legislature,…

  16. 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…

  17. Data Processing Applied to Library Budgets.

    Science.gov (United States)

    Hoffman, Walter

    The data involved in a program-planned budget may be considered as being a two-dimensional array of numbers as opposed to a single column of numbers in the traditional budget accounting systems. Depending on the complexity of the organization, there may be more or fewer blanks in the two dimensional matrix. In the worst case, items can be squared,…

  18. Performance budgeting introduction at municipal level

    OpenAIRE

    Terentieva Irina Viktorovna

    2010-01-01

    Article is devoted to questions of performance budgeting introduction at municipal level. It will allow raising a management efficiency of budgetary resources of municipality. Transformation of budgetary process and activity of administration of municipality in connection with performance budgeting introduction are considered.

  19. Becoming a Leader in University Budgeting

    Science.gov (United States)

    Varlotta, Lori E.

    2010-01-01

    This chapter explains what senior student affairs officers (SSAOs) and those aspiring to the position should know and do in terms of budgeting to make the transition from division to university leadership. Before SSAOs can help lead any university-wide budget process, particularly ones that unfold amid fiscal decline, they must master divisional…

  20. 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 and Banking FEDERAL HOUSING FINANCE BOARD GOVERNANCE AND MANAGEMENT OF THE FEDERAL HOME LOAN BANKS POWERS AND RESPONSIBILITIES OF BANK BOARDS OF DIRECTORS AND SENIOR MANAGEMENT § 917.8 Budget...

  1. Tamil Nadu Budget Speech: 2012-13

    OpenAIRE

    Tamil Nadu Government

    2012-01-01

    Speech of Thiru O. Panneerselvam, Hon’ble Minister for Finance, Government of Tamil Nadu, presenting the Budget for the year 2012-2013 to the Legislative Assembly on 26th March, 2012. [Government of Tamil Nadu]. URL:[http://www.tn.gov.in/budget/budgetspeech_e_2012_2013.pdf].

  2. 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)

  3. Participatory Budgeting : Contents of CD Rom

    OpenAIRE

    Shah, Anwar

    2007-01-01

    This book provides an overview of the principles underlying participatory budgeting. It analyzes the merits and demerits of participatory budgeting practices around the world with a view to guiding policy makers and practitioners on improving such practices in the interest of inclusive governance. This publication includes five regional surveys, and seven country case studies can be found ...

  4. University Budgeting: Creating Incentives for Change?

    Science.gov (United States)

    Savenije, Bas

    1992-01-01

    The role of institutional budgeting strategies in promoting institutional change is examined, looking specifically at two budget components (general-purpose lump sums and earmarked funds). Experiences of the University of Utrecht (Netherlands) with internal competition for reduced funds as a means for stimulating change are discussed. (MSE)

  5. STRATEGIC PLANNING AND PROGRAM BUDGETING IN ROMANIA – RECENT DEVELOPMENTS

    OpenAIRE

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

    2009-01-01

    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.

  6. 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.

  7. Understanding the Recent Methane Budget

    Science.gov (United States)

    Bruhwiler, L.; Dlugokencky, E. J.; Masarie, K.

    2010-12-01

    Anthropogenic sources are thought to account for roughly 2/3 of the global atmospheric methane budget, with natural sources making up the other 1/3. Emissions from wetlands are the largest contribution from natural sources while agriculture (rice and ruminants) and waste dominate anthropogenic emissions. Fugitive emissions from fossil fuel extraction are thought to make up about 20% of the global atmospheric methane budget. It is generally recognized that observed inter-annual variability in global network observations can be attributed to natural sources such as wetlands and biomass burning, while longer-term trends likely indicate changes in anthropogenic sources. Exceptions include an abrupt decrease in fossil fuel emissions in the early 1990s associated with political changes in the Former Soviet Union, and long-term trends in emissions from the Arctic due to a warming climate. The growth rate of global average atmospheric methane since the 1980s shows a steady decline until recent years when it started to increase again. Superimposed on these trends are episodes of higher growth rates. The cause of the recent increase is not currently well-understood, although climate-driven increases in wetland emissions likely played an important role, especially in the tropics. Recent increases in anthropogenic emissions, especially from rapidly expanding Asian economies cannot be ruled out. In addition, trends in the photochemical lifetime of methane must also be considered. In this paper we use both traditional data analysis of observations of methane and related species, and a state-of-the-art ensemble data assimilation system (CarbonTracker-CH4) to attribute methane variability and trends to anthropogenic and natural source processes. We pay particular attention to the Arctic, where some recent years have been the warmest on record, and to the tropics and the potential role of ENSO in driving variability of wetland emissions. Finally, we explore whether a signal in

  8. The Polish Budget Act for 2016: Legal Issues

    Directory of Open Access Journals (Sweden)

    Andrzej Borodo

    2016-06-01

    Full Text Available The article presents the legal content and system of the 2016 Budget Act and the legal significance of its regulations. The Budget Act for 2016 contains three parts: the state budget (general budget, complementary budgets, other legal provisions. The state revenues, expenditure, expenses, salaries, rates of some state levies are determined in the Budget Act. The regulations of the Budget Act relate to the financial activity of government and other parts of the state. The complex Budget Act contains provisions resulting from the many legal acts.

  9. 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.

  10. Beam positioning error budget in ICF driver

    International Nuclear Information System (INIS)

    The author presents the method of linear weight sum to beam positioning budget on the basis of ICF request on targeting, the approach of equal or unequal probability to allocate errors to each optical element. Based on the relationship between the motion of the optical components and beam position on target, the position error of the optical components was evaluated, which was referred to as the maximum range. Lots of ray trace were performed, the position error budget were modified by law of the normal distribution. An overview of position error budget of the components is provided

  11. Structure and Evolution of EU Budget Revenue

    Directory of Open Access Journals (Sweden)

    Nicoleta Mihaela Florea

    2013-11-01

    Full Text Available Although small size, representing only 1% of EU wealth, its budget is an important tool for achieving the objectives of integration. Basically, in one form or another, every EU citizen benefits from the EU budget at the local, national and European level: food and safer toys, new roads and better quality of security at EU borders. These are just a few examples of areas where the EU budget plays a decisive role. To fulfil its objectives, the European Union has traditional own resources, the VAT - based own resources and the GNI- based resources.

  12. 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...

  13. THE BUDGET, AN INSTRUMENT FOR PLANNING

    Directory of Open Access Journals (Sweden)

    Calin Anca

    2010-12-01

    Full Text Available The budget is a management instrument used by any entity, financially ensuring the dimension of the objectives, revenues, expenses and results at the management centers level and finally evaluating the economic efficiency through comparing the results with those budgeted for. A major component of the managerial control, the effectiveness of the budgeting process is reflected in the fact that: requires the strategic planning and implementing the plans, offers a frame of reference for performance evaluation, contributes to personnel motivation, encourages the coordination and communication.

  14. Why clinicians should embrace individual budgets.

    Science.gov (United States)

    Duffy, Simon John

    2012-06-01

    The use of individual budgets in healthcare marks the beginning of a new set of opportunities for clinicians to collaborate with their patients and use approaches that are not limited to traditional medical treatments. Individual budgets will be particularly valuable in areas of healthcare where increased patient control, responsiveness, creativity or personalisation are useful. Individual budgets are likely to be particularly useful for people with chronic health conditions or mental health needs and for those people who are at the end of life. PMID:24654045

  15. Making Progress in Idaho State Budgeting

    OpenAIRE

    Kinney, Dick

    2015-01-01

    This paper examines Idaho state budgeting decisions for Fiscal Year 2014 and assesses what progress has been made to return to the state’s revenue and spending levels before the hard times in 2009 and 2010 (Kinney 2010; Kinney 2011). After briefly describing Idaho’s population and politics, the report discusses the state’s economic and General Fund revenue contexts for budget decision making. It then analyzes the governor’s budget and the legislature’s appropriations and considers two importa...

  16. The Proposed Homeland Security Budget for 2013

    OpenAIRE

    Congressional Budget Office

    2012-01-01

    The Administration has proposed a budget of $69 billion for activities related to homeland security in 2013; 90 percent would be concentrated in the Departments of Homeland Security, Defense, Health and Human Services, and Justice.

  17. The carbon budget of the North Sea

    Directory of Open Access Journals (Sweden)

    A. Vieira Borges

    2004-08-01

    Full Text Available A carbon budget has been established for the North Sea, a shelf sea of the NW European continental shelf. The air-sea exchange of CO2 has been assessed as closing term of the budget. 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 marine carbon cycle – is dominated by the carbon inputs from rivers, the Baltic Sea and the atmosphere. The dominant carbon sink is the final export to the North Atlantic Ocean. The North Sea acts as a sink for organic carbon. More than 90% of the CO2 taken up from the atmosphere is exported to the North Atlantic Ocean making the North Sea a highly efficient continental shelf pump for carbon.

  18. Zero-Based Budgeting in Nursing Education.

    Science.gov (United States)

    Farrell, Marie; Eckert, Joseph

    1979-01-01

    Zero-based budgeting (ZBB) refers to a system whereby the entire nursing program is reevaluated yearly and justification for all programs and expenditures must be made. ZBB is compared to the governmental sunset law. (JOW)

  19. Dealing with food budget constraints in Denmark

    DEFF Research Database (Denmark)

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

    2015-01-01

    How does an economic crisis influence food related practices? This study explored how shopping, storing, cooking and eating practices changed in Danish households as a consequence of experienced restraints on food budgets. The study applied a mixed method design. The qualitative data source...... consisted of interviews with 30 individuals from Danish households with different socio-economic characteristics, who experienced food budget constraint. The quantitative data consists of a survey among 1650 members of a household consumer panel. The quantitative results revealed how differences in terms of...... application of various types of strategies are related to different levels of food budget restrictions. Strategies applied to storing and cooking food in more efficient manners were widely practiced across all groups. Strategies which affected eating experiences, first seemed to appear when food budget...

  20. Physics loses out in UK budget

    CERN Multimedia

    Cartlidge, E

    1998-01-01

    British astronomers are angry that the budget for the Particle Physics and Astronomy Research Council will receive only a 0.5% rise above inflation. All the other research councils will get increases of at least 3% (1 page).

  1. FY 2014 Supplement to the Presidents Budget

    Data.gov (United States)

    Networking and Information Technology Research and Development, Executive Office of the President — The annual Supplement to the Presidents Budget for the NITRD Program provides a technical summary of the research activities planned and coordinated through NITRD...

  2. FY 2016 Supplement to the Presidents Budget

    Data.gov (United States)

    Networking and Information Technology Research and Development, Executive Office of the President — The annual Supplement to the Presidents Budget for the NITRD Program provides a technical summary of the research activities planned and coordinated through NITRD...

  3. FY 2015 Supplement to the Presidents Budget

    Data.gov (United States)

    Networking and Information Technology Research and Development, Executive Office of the President — The annual Supplement to the Presidents Budget for the NITRD Program provides a technical summary of the research activities planned and coordinated through NITRD...

  4. Public Budget Database - Governmental receipts 1962-Current

    Data.gov (United States)

    Executive Office of the President — This file contains governmental receipts for 1962 through the current budget year, as well as four years of projections. It can be used to reproduce many of the...

  5. NSF Details 1975 Budget, Grant Criteria

    Science.gov (United States)

    Zerkel, Fred H.

    1974-01-01

    Outlines the National Science Foundation budget allocations in general and explains those in the chemistry field in more detail. Describes the procedures, policies, and objectives for the selection of research projects. (GS)

  6. Update on Congress and new budget

    Science.gov (United States)

    Jones, Richard

    Thanks to some all-night sessions, Congress has adjourned until next year, having completed work on all but one of 13 appropriations bills. Hearings are being held by the House Ways and Means Committee and the Senate Finance Committee on economic growth packages, with little else scheduled. Congress is due to reconvene briefly on January 3, but will recess again until January 21.The action on the budget for fiscal year 1993, which begins on October 1, 1992, is now at the other end of Pennsylvania Avenue. Departments, agencies, and the Office of Management and Budget are in the midst of assembling the budget request for FY 1993. The executive branch maintains an almost total blackout on any official or unofficial news about what is being requested, much less what will be in the new budget.

  7. Threshold effects in the US budget deficit

    OpenAIRE

    Arestis, Philip; Cipollini, Andrea; Fattouh, Bassam

    2002-01-01

    We contribute to the debate on whether the large U.S. federal budget deficits are sustainable in the long run. We model the U.S. government deficit per capita as a threshold autoregressive process. We find evidence that the U.S. budget deficit is sustainable in the long run and that economic policymakers will intervene to reduce per capita deficit only when it reaches a certain threshold.

  8. Performance Budgeting in the Netherlands: Beyond Arithmetic

    OpenAIRE

    Nispen tot Pannerden, Frans; Posseth, Johan

    2006-01-01

    textabstractPerformance-based budgeting seems to be a promising tool for improving the management and accountability of public finances. However, its application causes many difficulties. This article briefly reviews international experience with performance-based budgeting and explores its application in the Netherlands since the late 1990s, including a case study of the Safety Programme. The focus is on transparency and the quality of the performance information. Compared to the former inpu...

  9. Budgeting, funding, and managing clinical research projects.

    Science.gov (United States)

    Hatfield, Elizabeth; Dicks, Elizabeth; Parfrey, Patrick

    2009-01-01

    Large, integrated multidisciplinary teams have become recognized as an efficient means by which to drive innovation and discovery in clinical research. This chapter describes how to budget and fund these large studies and effectively manage the large, often dispersed teams involved. Sources of funding are identified; budget development, justification, reporting, financial governance, and accountability are described; in addition to the creation and management of the multidisciplinary team that will implement the research plan. PMID:19160746

  10. Budget Setting Strategies for the Company's Divisions

    OpenAIRE

    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 uncertainties in the divisions' revenues. Solutions are provided for specific cases and conclusions are drawn on different aspects of this issue based on analytical and numerical analysis of the results. From ...

  11. Capital Budgeting in Arbitrage-Free Markets

    OpenAIRE

    Laitenberger, Jörg; Löffler, Andreas

    2002-01-01

    In capital budgeting problems future cash flows are discounted using the expected one period returns of the investment. In this paper we establish a theory that relates this approach to the assumption that markets are free of arbitrage. Our goal is to uncover implicit assumptions on the set of cash flow distributions that are suitable for the capital budgeting method. As results we obtain that the set of admissible cash flow distributions is large in the sense that no particular structure of ...

  12. Prior-free Auctions for Budgeted Agents

    OpenAIRE

    Devanur, Nikhil R.; Ha, Bach Q.; Hartline, Jason D.

    2012-01-01

    We consider prior-free auctions for revenue and welfare maximization when agents have a common budget. The abstract environments we consider are ones where there is a downward-closed and symmetric feasibility constraint on the probabilities of service of the agents. These environments include position auctions where slots with decreasing click-through rates are auctioned to advertisers. We generalize and characterize the envy-free benchmark from Hartline and Yan (2011) to settings with budget...

  13. Funding Online Services From The Materials Budget

    OpenAIRE

    Poole, Jay Martin; St. Clair, Gloriana

    1986-01-01

    During this transitional time of decreasing library budgets and an increasing requirement for online services, it behooves librarians to consider all the possible sources for funding these new and demanded services. The information provided by an online search satisfies legitimate educational and research needs and should be funded with monies from the print materials budget. As automated information services become more prevalent, it is essential that libraries find permanent funding to supp...

  14. Budget performance reporting and construction work packaging

    International Nuclear Information System (INIS)

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

  15. 'Beyond budgeting' een nieuwe filosofie voor budgettering ?

    OpenAIRE

    GEELEN, Thomas

    2007-01-01

    In 1997 begon het internationaal consortium CAM-I een project genaamd ‘Beyond Budgeting Round Table’ (BBRT). Het doel hiervan was de bedrijven te helpen met hun performance management processen. Zij zien het budgetteringsproces en de budgetten als obstakels voor het ondernemen. Het budget definiëren ze als een vast prestatiecontract dat een organisatie met haar managers afsluit voor het komende jaar. Hier zijn verschillende problemen aan verbonden. Een eerste is dat men op die ...

  16. Budget and budgetary process in Romania

    OpenAIRE

    Gherghina DRILA

    2010-01-01

    The unitary system of budgets was an important moment in the evolution of public finances, creating the framework for more effective management and control over allocated funds, public finances becoming those interactive tools used to match the requirements of economic and social environment, also being a catalyst for development. Romanian economy hasn’t matured yet, we are to achieve satisfactory participation in Gross Domestic Product (GDP) which, concerning the budget, should be translated...

  17. Can Budget Institutions Counteract Political Indiscipline?

    OpenAIRE

    Ashoka Mody; Stefania Fabrizio

    2006-01-01

    The budget is an expression of political rather than economic priorities. We confirm this proposition for a group of new and potential members of the European Union, finding that politics dominates. The contemporary practice of democracy can increase budget deficits through not only ideological preferences but also more fragmented government coalitions and higher voter participation. Long-term structural forces, triggered by societal divisions and representative electoral rules, have more amb...

  18. LOCAL BUDGET PROCESS AND LOCAL ECONOMIC DEVELOPMENT

    OpenAIRE

    Cristinel Ichim

    2009-01-01

    The local budget process is in close connection with the economic development of the territorial-administrative units, firstly because the former implies the collection of budget revenues based on which local authorities provide public services to citizens and ensure the provision of such services by third parties. Also, through the implementation of expenditure, local government creates and maintains a favorable climate for local citizens and local traders for them to thrive and stimulates t...

  19. Rhetoric and the fate of budgeting

    OpenAIRE

    Berland, Nicolas

    2011-01-01

    This study focuses on the roles of rhetoric and of the various actors in institutionalisation and deinstitutionalisation attempts. Our paper jointly investigates the process whereby budgeting became institutionalised between 1930 and 1960 and the attempts of the CAM-I to deinstitutionalise it from 1990. Paradoxically, the same two arguments have been used to support the institutionalisation of and the attempts to deinstitutionalise budgets. Firstly, in the 1930’s the turbulence of the environ...

  20. Preparation of budget, sensitivity analysis, budgeting toolkit, and determination of capital for commissioning entity

    OpenAIRE

    Mashika, Ruth

    2016-01-01

    This Bachelors’ thesis deals with financial budget development and analysis for a commissioning entity. The main objective was to identify and evaluate the financial viability of alternative modes of operation, analyse the most preferred operating mode, and provide the commissioning entity with a toolkit to facilitate independent budgeting and analysis. The thesis consists of a theory section and an empirical section. The theory section describes business model canvas, master budget, cost...

  1. Introducing accountable budgeting: lessons from a decade of performance-based budgeting in the Netherlands

    OpenAIRE

    Maarten de Jong; Iris van Beek; Rense Posthumus

    2012-01-01

    This article assesses the experience of the Netherlands with performance budgeting since full programme and performance budgeting was introduced in 1999-2002. The lessons learned so far resulted in 2012 in a reform called “Accountable Budgeting” involving a major overhaul of the performance budgeting structure in order to enable more detailed parliamentary oversight as well as to enhance internal control by the Ministry of Finance and line ministries. The article examines international experi...

  2. Industry adjusts 1992 E and P budgets

    International Nuclear Information System (INIS)

    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

  3. POLITICAL BUDGET CYCLES: EVIDENCE FROM TURKEY

    Directory of Open Access Journals (Sweden)

    FİLİZ ERYILMAZ

    2015-04-01

    Full Text Available The theorical literature on “Political Business Cycles” presents important insights on the extent to which politicians attempt to manipulate government monetary and fiscal policies to influence electoral outcomes, in particular, with the aim of re-election. In recent years “Political Budget Cycles” is the one of the most important topics in Political Business Cycles literature. According to Political Budget Cycles Theory, some components of the government budget are influenced by the electoral cycle and consequently an increase in government spending or decrease in taxes in an election year, leading to larger fiscal deficit. This incumbent’s fiscal manipulation is a tool that governments possess to increase their changes for re-election. In this paper we investigate the presence of Political Budget Cycles using a data set of budget balance, total expenditure and total revenue over the period 1994–2012. Our findings suggest that incumbents in Turkey use fiscal policy to increase their popularity and win elections, therefore fiscal manipulation was rewarded rather than punished by Turkish voters. The meaning of this result is that Political Budget Cycles Theory is valid for Turkey between 1994 and 2012.

  4. 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...

  5. 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...

  6. What Is Your Budget Saying about Your Library?

    Science.gov (United States)

    Jacobs, Leslie; Strouse, Roger

    2002-01-01

    Discusses budgeting for corporate libraries and how to keep budgets from getting cut. Topics include whether the budget is considered corporate overhead; recovering costs; models for content cost recovery; showing return on library investment; marketing library value to senior management; user needs and satisfaction; and comparing budgets to other…

  7. STATE BUDGET AND FISCAL POLICY INSTRUMENTS TO ACHIEVE ITS

    Directory of Open Access Journals (Sweden)

    Haralambie George Alin

    2010-12-01

    Full Text Available This paper presents the tools for carrying out the fiscal budget in Romania. An effective fiscal policy involves increasing budget revenues and reduce their costs of collection. Public expenditure, taxes and debt are tools of fiscal policy to achieve economic stability budget. They are also presented the inter dependencies between fiscal policy and budget.

  8. 20 CFR 653.112 - State agency program budget plans.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false State agency program budget plans. 653.112... State agency program budget plans. (a) Each State agency, in its annual program budget plan, shall... and Budget under control number 1205-0039) (Pub. L. No. 96-511, 94 Stat. 2812 (44 U.S.C. 3501 et seq.))...

  9. 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…

  10. 40 CFR 97.23 - NOX Budget permit contents.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 20 2010-07-01 2010-07-01 false NOX Budget permit contents. 97.23... (CONTINUED) FEDERAL NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS Permits § 97.23 NOX Budget permit contents. (a) Each NOX Budget permit will contain, in a format prescribed by the...

  11. 40 CFR 97.24 - NOX Budget permit revisions.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 20 2010-07-01 2010-07-01 false NOX Budget permit revisions. 97.24... (CONTINUED) FEDERAL NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS Permits § 97.24 NOX Budget permit revisions. (a) For a NOX Budget source with a title V operating permit, except as...

  12. 40 CFR 96.23 - NOX Budget permit contents.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 20 2010-07-01 2010-07-01 false NOX Budget permit contents. 96.23... (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS Permits § 96.23 NOX Budget permit contents. (a) Each NOX Budget permit (including any draft or...

  13. 40 CFR 96.25 - NOX Budget permit revisions.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 20 2010-07-01 2010-07-01 false NOX Budget permit revisions. 96.25... (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS Permits § 96.25 NOX Budget permit revisions. (a) For a NOX Budget source with a title V operating...

  14. NEW TRENDS IN BUDGETING – A LITERATURE REVIEW

    OpenAIRE

    Ildikó Réka CARDOȘ

    2014-01-01

    Budgeting is universally used all over the world. Budgets are the most powerful tool for management control, they are the key drivers and evaluators of managerial performance. However, in recent years criticism towards traditional budgeting has been notably increased. Researchers consider that traditional budgeting is a relic of the past; it cannot keep up with the changes and requirements of today’s business world. As an answer, alternative budgeting concepts were developed, such as beyond b...

  15. Scientific and theoretical principles of personnel costs’ budgeting

    OpenAIRE

    O.P. Gutsal

    2015-01-01

    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 a...

  16. "Biennial Budgeting for the Federal Government: Lessons from the States"

    OpenAIRE

    Whalen, Charles J.

    1995-01-01

    Proposals that would establish a two-year budget and appropriations cycle for the U.S. government have been offered by both Democrats and Republicans in recent years. This article analyzes the potential impact on such budgeting. The first section examines the budget period in theory and practice. The second section introduces federal biennial- budgeting proposals and the core arguments offered in support of this reform. The next three sections draw heavily on studies of state budgeting -- inc...

  17. 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…

  18. 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…

  19. Responsibility-Centred Budgeting: An Emerging Trend in Higher Education Budget Reform

    Science.gov (United States)

    Zierdt, Ginger LuAnne

    2009-01-01

    Higher education institutions in the United States are entering a new era in budgeting. Therefore, institutions are actively engaging in dialogues about the budgeting tools that will most effectively assist them in achieving institutional goals and objectives within their strategic plans and being accountable for the use of scarce resources, as…

  20. SAY NO TO NEW BUDGET CUTS !

    CERN Document Server

    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...

  1. CAPITAL BUDGETING DECISIONS-REVIEW OF LITERATURE

    Directory of Open Access Journals (Sweden)

    Renu Gulia

    2014-04-01

    Full Text Available -The main objective of present study is to present review of literature related to capital budgeting decisions and to study the trends in using the capital budgeting techniques in depth. The study would facilitate the reader to know the past, current and future trend of capital budgeting techniques by the corporate houses. This study would provide guidelines to decision makers to make investing and financing decisions so that their profit get maximise at minimize risks.The secondary purpose of this study is to understand the rationale behind capital budgeting decisions. Whether such kinds of decisions affect the efficiency of the corporate houses. Efficiency either in terms of increase in revenue or decrease in costs of the operations. The benefits from large investments are received in some future period and the future is uncertain. For instance, a decision to acquire an asset that is going to last for 15 years requires a15-year forecast. A failure to forecast correctly will lead to serious errors which can be corrected only at a considerable expense. Future revenue involves estimating the size of the market for a product and the expected share of the firm in that. These estimates depend on a variety of factors, including price, advertising and promotions, and sales effort and so on. To what extend these estimates effect the quality of capital budgeting decisions is the more sophisticated way to explain the main objective of this study

  2. Brazil's Petrobras chops 1992 capital budget

    International Nuclear Information System (INIS)

    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

  3. 1985 nuclear budget requests up 12 %

    International Nuclear Information System (INIS)

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

  4. Pesticide mass budget in a stormwater wetland.

    Science.gov (United States)

    Maillard, Elodie; Imfeld, Gwenaël

    2014-01-01

    Wetlands are reactive landscape zones that provide ecosystem services, including the improvement of water quality. Field studies distinguishing pesticide degradation from retention to evaluate the sink and source functions of wetlands are scarce. This study evaluated based on a complete mass budget the partitioning, retention, and degradation of 12 pesticides in water, suspended solids, sediments, and organisms in a wetland receiving contaminated runoff. The mass budget showed the following: (i) dissolved pesticides accounted for 95% of the total load entering the wetland and the pesticide partitioning between the dissolved phase and the suspended solids varied according to the molecules, (ii) pesticides accumulated primarily in the dithiocarbamates were degraded under oxic conditions in spring, whereas glyphosate and aminomethylphosphonic acid (AMPA) degradation occurred under reducing conditions during the summer. The complete pesticide mass budget indicates the versatility of the pesticide sink and source functions of wetland systems. PMID:25003558

  5. Stochastic Budget Optimization in Internet Advertising

    CERN Document Server

    DasGupta, Bhaskar

    2010-01-01

    The problems studied in this paper arise out of how advertisers allocate their budget in internet advertising. Advertisers have a set of keywords and some stochastic information about the future, in our case, a probability distribution over scenarios} of cost vs click combinations. The stochastic budget optimization problems that the advertisers face then is to figure out how to spread a given budget across these keywords to maximize the expected number of clicks. We present the first known nontrivial polylogarithmic approximation for these problems; we also present first known hardness results of getting approximations better than logarithmic in various parameters involved. We also identify several special cases of these problems of practical interest, such as with fixed number of scenarios or with polynomial-sized parameters related to cost, which are solvable in polynomial time or with good approximations. The scenario model is natural for optimizing a variety of financial instruments, is apt in practice f...

  6. Budgeting in the Era of Judicial Independence

    Directory of Open Access Journals (Sweden)

    Jesper Wittrup

    2010-04-01

    Full Text Available In this paper judicial independence is viewed from the angle of economics. Economic historians have identified judicial independence as a key element in explaining why some nations have had a more successful economic development than others. Empirically it is shown that perceived judicial independence correlates with economic growth. I argue that the crucial importance of judicial independence and how it is perceived poses a challenge with regard to judicial budgeting, and that this true with regard to both basic models of judicial budgeting presently found in Europe: the traditional model which grants the authority to manage and allocate the judicial budget to the Ministry of Justice, and the more “modern” approach which grants this authority to an independent judicial council. However as illustrated with practical examples, in both cases the use of carefully designed and transparent statistical performance indicators may help authorities to deal more properly with the challenge posed by judicial independence.

  7. 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. PMID:8632104

  8. The forgotten R and D budget

    International Nuclear Information System (INIS)

    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

  9. 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.

  10. On the Budget Deficits and Capital Expenditure

    OpenAIRE

    Malcolm Sawyer

    1998-01-01

    It has almost become the conventional wisdom that there should be rules governing the size of the budget deficits, without regard for the impact of such deficits on the macro economy. This is reflected in the push for a balanced budget in the United States and the 3 percent deficit to GDP ratio convergence criteria in the Maastricht Treaty (and designed for observance by countries signing up for the single currency). The purpose of this paper is not to present further arguments against defici...

  11. Soft Budget Constraints in Professional Football

    DEFF Research Database (Denmark)

    Storm, Rasmus K.; Nielsen, Klaus

    2012-01-01

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

  12. 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. PMID:10142544

  13. Beyond budgeting : noe som passer for meg? : en studie av spredningen av beyond budgeting i Norge

    OpenAIRE

    Johansen, Marit

    2010-01-01

    Beyond Budgeting er et relativt nytt styringsverktøy, og det er et spørsmål om virksomheter generelt er enige i kritikken rettet mot budsjetteringen. I denne utredningen har vi derfor undersøkt hvorvidt denne retorikken og teknikken adopteres, og hva som eventuelt kan forklare hvorfor enkelte virksomheter adoptere innovasjoner som Beyond Budgeting og andre ikke. Arbeidet med utredningen har ønsket å gi svar på følgende problemstilling: I hvilken grad adopteres Beyond Budgeting retorikken ...

  14. Beyond budgeting og ledelsesfokus i Coloplast : hvilken sammenheng har styringsmodellen beyond budgeting og ledelse?

    OpenAIRE

    Olsen, Kathrine Slåtto; Solum, Vibeke

    2015-01-01

    Formålet med denne utredningen har vært å forstå sammenhengen mellom styringsmodellen Beyond Budgeting og ledelse. Beyond Budgeting-filosofien argumenterer for at budsjettet er uegnet som styringsverktøy. For å være mer tilpasningsdyktig i en dynamisk verden, foreslås 12 prinsipper som skal gjøre virksomheten mer fleksibel. Store deler av tidligere forskning ser på implikasjoner ved styringsverktøyene, og få knytter Beyond Budgeting opp mot ledelse. Det er her blitt gjennomført...

  15. Proposed NIH Budget Includes Mandatory Funding.

    Science.gov (United States)

    2016-05-01

    President Obama has proposed an overall budget increase of $825 million for the NIH in fiscal year 2017 compared with 2016. That money would be reserved for three efforts: the NCI's "moonshot" initiative, the Precision Medicine Initiative cohort program, and the BRAIN program. PMID:26984350

  16. Legislative Budgeting in the Czech Republic

    Czech Academy of Sciences Publication Activity Database

    Mansfeldová, Zdenka; Rakušanová, Petra

    Washington D. C: World Bank Institute, 2005, s. 18-28. [Southern American Political Science Association Annual Meeting. New Orleans (US), 05.01.2005-09.01.2005] Institutional research plan: CEZ:AV0Z70280505 Keywords : budget * good governance accountability Subject RIV: AO - Sociology, Demography

  17. Legislative Budgeting in the Czech Republic

    Czech Academy of Sciences Publication Activity Database

    Mansfeldová, Zdenka; Rakušanová, Petra

    Washington D. C: The World Bank, 2008 - (Stapenhurst, R.; Pelizzo, R.; Olson, D.; Trapp, L.), s. 279-291 ISBN 978-0-8213-7611-9 R&D Projects: GA ČR GA407/07/1395 Institutional research plan: CEZ:AV0Z70280505 Keywords : Legislative oversight * budget * lawmaking Subject RIV: AD - Politology ; Political Sciences

  18. State budgets under stress: paths to sustainability

    OpenAIRE

    Richard H. Mattoon

    2011-01-01

    State governments have been noticeably absent in contributing to U.S. economic growth since the recession of 2008–09. Despite some recovery in tax revenues, many states are still reporting budget shortfalls and spending pressures for pensions and health care.

  19. School Attendance and the District Budget

    Science.gov (United States)

    Joubert-Guillory, Julie

    2009-01-01

    House Bill 1 became a major piece of legislation in Texas a few years ago. It was designed primarily to address public school finance, property tax relief, public school accountability, and education-related matters. This piece of legislation has forced districts to manage their finances very differently, undergo budget reductions, and continue…

  20. Performance budgeting in the United Kingdom

    OpenAIRE

    Zafar Noman

    2008-01-01

    This article discusses the United Kingdom framework for performance budgeting and management and its evolution from 1998 onwards, primarily focused on the period 1998-2007. Public service agreements (PSAs) have moved away from inputs and processes to a focus on the outcomes that matter to public service users.

  1. Cern faces 260m euro budget cuts

    CERN Multimedia

    Banks, Michael

    2010-01-01

    "The Cern particle-physics lab near Geneva is to slash about 260m euro ($340m) from its budget for 2011-2015. The cut, which was approved by Cern's council last month, will require the lab to scale back research into future particles accelerators" (0.5 page)

  2. Inter Local Government Capital Budget Execution Comparism

    Directory of Open Access Journals (Sweden)

    F. Olurankinse

    2011-01-01

    Full Text Available Problem statement: Unrealistic capital budgeting has long been the bane of social economic development in Nigeria and of course, at the local government level. Local governments are established with specific functions to assist the state and federal government to bring about effective rural development and good governance at the grassroots level. Approach: Both fiscal and physical evaluation of the performances of this tier of government in ondo state reveals a low level of performance both in terms of physical development and provision of social welfare services require to enhance the quality of life at the grassroots level. Those responsible for the management of funds at this level ascribed their poor performances to underfunding. This study therefore aims at finding out if truly this claim of underfunding is actually the cause of their poor performance. The study will look at the total capital budget allocation to some selected local governments visa is their actual spending. A sample of nine local governments was selected using random sampling technique based on their settlement pattern. Results: A comparative analysis was done to determine which local government has the largest rate of capital budget execution. The result shows that the local government with the least capital allocation has the largest rate of capital budget execution. Conclusion: The study concludes that the performance of any local government is not a function of availability of huge capital funds but ability to utilize the scarce resources to achieve optimum result.

  3. Don't Camouflage Budget Cuts.

    Science.gov (United States)

    DeLuca, Nicholas M.

    1982-01-01

    Instead of shielding the public from the effects of budget cuts by making small across-the-board cuts on many programs, school administrators should slash whole programs. This will maintain the system's overall educational effectiveness while making clear the consequences of the public's political actions. (Author/RW)

  4. Differences between carbon budget estimates unravelled

    Science.gov (United States)

    Rogelj, Joeri; Schaeffer, Michiel; Friedlingstein, Pierre; Gillett, Nathan P.; van Vuuren, Detlef P.; Riahi, Keywan; Allen, Myles; Knutti, Reto

    2016-03-01

    Several methods exist to estimate the cumulative carbon emissions that would keep global warming to below a given temperature limit. Here we review estimates reported by the IPCC and the recent literature, and discuss the reasons underlying their differences. The most scientifically robust number -- the carbon budget for CO2-induced warming only -- is also the least relevant for real-world policy. Including all greenhouse gases and using methods based on scenarios that avoid instead of exceed a given temperature limit results in lower carbon budgets. For a >66% chance of limiting warming below the internationally agreed temperature limit of 2 °C relative to pre-industrial levels, the most appropriate carbon budget estimate is 590-1,240 GtCO2 from 2015 onwards. Variations within this range depend on the probability of staying below 2 °C and on end-of-century non-CO2 warming. Current CO2 emissions are about 40 GtCO2 yr-1, and global CO2 emissions thus have to be reduced urgently to keep within a 2 °C-compatible budget.

  5. Budget for Children Analysis: A Beginner's Guide

    OpenAIRE

    HAQ Centre for Child Rights HAQCRC

    2011-01-01

    This toolkit is designed to train individuals and civil society on how to conduct a child centered budget analysis to support their advocacy work and to hold state accoutable for the fulfilment of child rights. [HAQCRC Toolkit]. URL: http://www.haqcrc.org/sites/default/files/Toolkit.pdf

  6. Making the UK's aid budget work better

    OpenAIRE

    Peter Boone

    2010-01-01

    All the UK's major parties agree on ring-fencing foreign aid spending at current levels, even while the country's dire financial situation requires sharp cuts to other budgets. Peter Boone draws on the evidence on aid effectiveness to argue that our focus should not be on the amount we spend but rather on making aid work better.

  7. President's Budget Would Cut Education Spending

    Science.gov (United States)

    Davis, Michelle R.

    2006-01-01

    This article discusses President Bush's budget cut on education spending. The president's blueprint for federal education spending in the next fiscal year includes a high-profile plan to boost math and science education, new money for private school vouchers, a renewed push to improve high schools--and the most drastic cut in Department of…

  8. Budget Pain Dampening K-12 Efforts

    Science.gov (United States)

    McNeil, Michele

    2009-01-01

    Governors and state lawmakers are poised to kick off their toughest legislative sessions in years, with the hope of sparing K-12 education from deep budget cuts in the face of mounting deficits--a far cry from the more typical push for new policy initiatives and school programs. Simply holding the line may prove difficult. Together, 31 states face…

  9. Improving Electronic Resources through Holistic Budgeting

    Science.gov (United States)

    Kusik, James P.; Vargas, Mark A.

    2009-01-01

    To establish a more direct link between its collections and the educational goals of Saint Xavier University, the Byrne Memorial Library has adopted a "holistic" approach to collection development. This article examines how traditional budget practices influenced the library's selection of resources and describes how holistic collection…

  10. Beyond Budgets: Changing for the Better.

    Science.gov (United States)

    Smith, Peter

    1991-01-01

    Better budgeting, better forecasting, and new revenue sources will not eliminate the strains on postsecondary education today. Forces driving this situation include the trend toward part-time and lower-division learners, low graduation rates of low-income students, and failure to meet student needs. Development of "adult-friendly" colleges and…

  11. Allocating Faculty in the Budgeting Process.

    Science.gov (United States)

    Kemper, Gene A.

    1985-01-01

    The University of North Dakota conducted a feasibility study to develop a faculty funding formula that would serve as an internally acceptable guideline and an externally justifiable procedure for allocating faculty in the budgeting process. The current formula is reviewed, and appropriate formula revisions are suggested. (MLW)

  12. Usability Evaluation of www.budget.com

    DEFF Research Database (Denmark)

    Bruun, Anders; Jensen, Janne Jul; Skov, Mikael B.;

    This report presents the results of a usability evaluation of the budget.com website. The evaluation was carried out by a team of 4 HCI experts, and it involved 10 potential users. The evaluation is based on measurement of (1) task completion time, (2) task completion, (3) user satisfaction and (...

  13. INSTRUMENT CHOICE AND BUDGET-CONSTRAINED TARGETING

    OpenAIRE

    Horan, Richard D.; Claassen, Roger; Agapoff, Jean; Zhang, Wei

    2004-01-01

    We analyze how choosing to use a particular type of instrument for agri-environmental payments, when these payments are constrained by the regulatory authority's budget, implies an underlying targeting criterion with respect to costs, benefits, participation, and income, and the tradeoffs among these targeting criteria. The results provide insight into current policy debates.

  14. Public Participation in the Budget Process.

    Science.gov (United States)

    McLaughlin, Deirdra

    2001-01-01

    A diverse community, combined with a school division lacking independent taxing authority, led Fairfax County (Maryland) Public Schools to public participation in the budget process. Steps involved developing an objective, identifying the audience, establishing formats (surveys, focus groups, and voice polls), developing a timeline, and reporting…

  15. Higher Education in California: Performance Budgeting

    Science.gov (United States)

    Murphy, Patrick; Cook, Kevin; Johnson, Hans; Weston, Margaret

    2014-01-01

    As California begins to reinvest in public higher education after several years of budget cuts, it could opt to tie funding more closely with outcomes--for example, the number of students educated or degrees awarded. This approach, known as performance-based funding, has the potential to incentivize investment by the state's higher education…

  16. Zero-Based Budgeting: The Texas Experience.

    Science.gov (United States)

    Boyd, William L.

    1982-01-01

    Zero-based budgeting was instituted in all Texas state-funded agencies in 1975-76, including colleges. The first two years of using this procedure are reviewed and its applicability to higher education institutions is examined in light of the need to consider educational quality as well as costs. (MSE)

  17. Mongolia - Improving Public Investment Planning and Budgeting

    OpenAIRE

    World Bank

    2010-01-01

    This note focuses on the second of these reform agendas, and in particular on how the institutional and organizational system for public investment planning and budgeting can be improved. Considerable analytical work has already been done on the macroeconomic and fiscal framework, and the Fiscal Stability Law (FSL), prepared with on-going technical assistance from the International Monetary Fund ...

  18. Strengthening local government budgeting and accountability

    OpenAIRE

    Schaeffer, Michael; Yilmaz, Serdar

    2008-01-01

    In many developing and middle-income countries, decentralization reforms are promoting changes in governance structures that are reshaping the relationship between local governments and citizens. The success of these decentralization reforms depends on the existence of sound public financial systems both at the central and local levels. This paper focuses on the role of budgeting as a cri...

  19. Global Energy and Water Budgets in MERRA

    Science.gov (United States)

    Bosilovich, Michael G.; Robertson, Franklin R.; Chen, Junye

    2010-01-01

    Reanalyses, retrospectively analyzing observations over climatological time scales, represent a merger between satellite observations and models to provide globally continuous data and have improved over several generations. Balancing the Earth s global water and energy budgets has been a focus of research for more than two decades. Models tend to their own climate while remotely sensed observations have had varying degrees of uncertainty. This study evaluates the latest NASA reanalysis, called the Modern Era Retrospective-analysis for Research and Applications (MERRA), from a global water and energy cycles perspective. MERRA was configured to provide complete budgets in its output diagnostics, including the Incremental Analysis Update (IAU), the term that represents the observations influence on the analyzed states, alongside the physical flux terms. Precipitation in reanalyses is typically sensitive to the observational analysis. For MERRA, the global mean precipitation bias and spatial variability are more comparable to merged satellite observations (GPCP and CMAP) than previous generations of reanalyses. Ocean evaporation also has a much lower value which is comparable to observed data sets. The global energy budget shows that MERRA cloud effects may be generally weak, leading to excess shortwave radiation reaching the ocean surface. Evaluating the MERRA time series of budget terms, a significant change occurs, which does not appear to be represented in observations. In 1999, the global analysis increments of water vapor changes sign from negative to positive, and primarily lead to more oceanic precipitation. This change is coincident with the beginning of AMSU radiance assimilation. Previous and current reanalyses all exhibit some sensitivity to perturbations in the observation record, and this remains a significant research topic for reanalysis development. The effect of the changing observing system is evaluated for MERRA water and energy budget terms.

  20. Flowdown of the TMT astrometry error budget(s) to the IRIS design

    CERN Document Server

    Schoeck, Matthias; Rogers, John; Ellerbroek, Brent; Chisholm, Eric; Dunn, Jennifer; Herriot, Glen; Larkin, James; Moore, Anna; Suzuki, Ryuji; Wincentsen, James; Wright, Shelley

    2016-01-01

    TMT has defined the accuracy to be achieved for both absolute and differential astrometry in its top-level requirements documents. Because of the complexities of different types of astrometric observations, these requirements cannot be used to specify system design parameters directly. The TMT astrometry working group therefore developed detailed astrometry error budgets for a variety of science cases. These error budgets detail how astrometric errors propagate through the calibration, observing and data reduction processes. The budgets need to be condensed into sets of specific requirements that can be used by each subsystem team for design purposes. We show how this flowdown from error budgets to design requirements is achieved for the case of TMT's first-light Infrared Imaging Spectrometer (IRIS) instrument.

  1. Performance Based Budgeting Performance based budgeting at the regional level: approaches and recommendations

    OpenAIRE

    Starodubrovskaya Irina

    2008-01-01

    This paper includes proposals for regional administrations and local governments on the issue of performance based budgeting implementation developed as a result of analysis both of the role and place of those mechanisms in the system of regional and municipal governance as a whole and possibility and outcome of implementation of certain instruments of performance based budgeting. In the development of the proposals the authors used international and Russian experience in performance based bu...

  2. TAX BUDGETING AS A TOOL OF A TAX OPTIMIZATION

    OpenAIRE

    Bashkatov V. V.; Kalashnikova M. A.

    2014-01-01

    This article discusses one of the main tax optimization - budgeting taxes. We have investigated in detail the category of “tax planning”. The basic principles and steps of the tax budgeting have been listed

  3. 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...

  4. 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.

  5. Budgeting--A Management Approach for the '80s.

    Science.gov (United States)

    Hodel, Ross A.

    1980-01-01

    Zero-base budgeting is a management tool that provides a system that is responsive to change, incorporates sound principles of management, satisfies the need to effectively shift resources, and does not overload the budget staff. (Author/MLF)

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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. PMID:12921013

  11. 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...

  12. THE PERFECTION OF BUDGETING AS A MANAGEMENT TECHNOLOGY

    OpenAIRE

    Dogadaylo, Y.

    2010-01-01

    The article deals with the problem of improving budgeting as a management technology by providing the budgeting correlation with the enterprise's strategy. In this work two components are suggested to be included in the first stage, named «Technology». These are: elaboration of the system of control indices for evaluating the enterprise development strategy performance, and choosing the methods of budgeting for making correct budget's formats. Practical implementation of these suggestions wil...

  13. Flexible Budgeting under Uncertainty: A Real Options Perspective

    OpenAIRE

    Ekholm, Bo-Göran; Wallin, Jan

    2006-01-01

    This paper examines the relationships between uncertainty and the perceived usefulness of traditional annual budgets versus flexible budgets in 95 Swedish companies. We form hypotheses that the perceived usefulness of the annual budgets as well as the attitudes to more flexible budget alternatives are influenced by the uncertainty that the companies face. Our study distinguishes between two separate kinds of uncertainty: exogenous stochastic uncertainty (deriving from the firm’s environment...

  14. IPMN Symposium on Performance Budgeting and the Politics of Reform

    OpenAIRE

    Jones, L.R.

    2002-01-01

    Various systems to integrate performance measurement into budgeting are applied in nations around the world. Governments at all levels have embarked on a journey into performance measurement and management. Performance budgeting, and the application of performance analysis in budgeting, is a topic of a considerable discourse in the public management community. This symposium provides dialogue and comment on efforts to integrate performance evaluation into the executive budget p...

  15. The advantage of using operational budgeting on governmental organization

    OpenAIRE

    Manouchehr Najafi; Ahmad Ahmadkhani

    2012-01-01

    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 ...

  16. Centralization versus Delegation in an Experimental Capital Budgeting Setting

    OpenAIRE

    Markus C. Arnold; Gillenkirch, Robert M.

    2011-01-01

    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 ...

  17. TREASURY EXECUTION OF LOCAL SPENDING BUDGETS: PROBLEMS AND SOLUTIONS

    OpenAIRE

    Dema, Dmitry; Feshchenko, Natalya

    2014-01-01

    The theoretical and practical aspects of using a treasury management system for servicing of local budgets are considered; the role of treasury bodies in routine management of local finances is defined. Current problems of treasury-based execution of local spending budgets are investigated and main deregulating factors affecting the procedure of cash execution of budgets are arranged in a system.Ways to improve budget funds management at the local level are proposed including: improvement of ...

  18. Beyond budgeting in an IDS: the Park Nicollet experience.

    Science.gov (United States)

    McVay, Gloria J; Cooke, David J

    2006-10-01

    Beyond budgeting transcends the limitations of traditional budgeting by replacing fixed financial targets with targets based on key performance indicators. For Park Nicollet Health Services, the decision to implement beyond budgeting coincided with a larger move to adopt a Lean approach to management. Park Nicollet's process to implement beyond budgeting-from submission of the initial proposal through two test runs with process refinements to full implementation-lasted about one year, from January 2005 to January 2006. PMID:17040037

  19. The Concept of Budgeting in the non stable market environment

    OpenAIRE

    Jana Fibírová

    2013-01-01

    The aim of the Beyond Budgeting concept is to recognize mutual interconnections and relations of budgeting process as a whole, to design the management model of a company operating in turbulent market environment and to specify the principles, rules and tools of the model. The Beyond Budgeting is the management model which emphasizes strategic goal setting, rolling budgeting and performance management based on both financial and nonfinancial indicators and on its relative analysis and evaluat...

  20. Estimating the Components of a Wetland Water Budget

    OpenAIRE

    Fomchenko, Nicole M.S.

    1998-01-01

    The design of wetlands to replace those lost to development requires quantitative understanding of the wetland water budget in order to estimate the amount of water available to the wetland over time. Many methods exist to estimate each component of the wetland water budget. In this study, monthly values of the water budget components namely, precipitation, runoff, evapotranspiration, and groundwater seepage were calculated using a water budget model and compared to on-site field measuremen...

  1. 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 has...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. Beyond budgeting in Statoil : ownership towards ambition to action

    OpenAIRE

    Hjartåker, Stine; Kristiansen, Stine

    2012-01-01

    Beyond Budgeting is the concept of moving away from the traditional budget, and ownership is crucial when going beyond the budget. According to Pierce, Kostova and Dirks (2001, 2003), psychological ownership is when an individual feels psychologically tied to something. This thesis aims to enrich the ownership literature, and factors influencing...

  7. Making Performance Budgeting Reform Work : A Case Study of Korea

    OpenAIRE

    Park, Nowook; Choi, Jae-Young

    2013-01-01

    Performance budgeting is considered one of the essential elements of public financial management reform and has been adopted in many countries. However, it continues to present a significant challenge within the budget process. This case study draws from change management theories to tell the inside story of performance budgeting reform in the Republic of Korea, including the background of ...

  8. 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,...

  9. Local Budget Transparency and Participation : Evidence from the Kyrgyz Republic

    OpenAIRE

    Esenaliev, Damir; Kisunko, Gregory

    2015-01-01

    The paper investigates determinants of civic participation in local budget processes in rural areas in the Kyrgyz Republic by using data from the Life in Kyrgyzstan survey, conducted in 2012. The analysis of the data suggests that although civic awareness and interest in local budget processes is relatively high, the participation rate in local budgeting processes is low. The paper also sh...

  10. 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…

  11. Mental budgeting and the management of household finance

    NARCIS (Netherlands)

    Antonides, G.; Groot, de I.M.; Raaij, van W.

    2011-01-01

    Mental budgeting and financial management were investigated in a large sample of the Dutch population. Mental budgeting was quite common, and was explained from general education, having saving goals, financial knowledge, time orientation, and financial situation. Also, mental budgeting, in addition

  12. 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 Section 982.157 Housing and Urban Development Regulations Relating to Housing and Urban Development... and PHA Administration of Program § 982.157 Budget and expenditure. (a) Budget submission. Each...

  13. Budgeting: The Basics and Beyond. Learn at Home.

    Science.gov (United States)

    Prochaska-Cue, Kathy; Sugden, Marilyn

    Designed as an at-home course to help users develop a realistic budget plan and set up a workable record-keeping system, these course materials provide practical tips, ideas, and suggestions for budgeting. The course begins with a nine-step budgeting process which emphasizes communicating among family members, considering personal or family…

  14. 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...

  15. 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...

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

    Directory of Open Access Journals (Sweden)

    V. Shvetz’

    2013-10-01

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

  17. 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 ...

  18. How to budget for a nuclear retrofit

    International Nuclear Information System (INIS)

    Utilities with operating nuclear plants have had to make modifications and improvements in recent years as a result of the Three Mile Island accident and, to a lesser extent, of operating experience. This had had an unfavorable impact on utilities' capital costs and on their operations and maintenance budgets. That means that effective budget allocations and cost-control programs should hold top priority for investor-owned electric utilities. A good cost-control program must set realistic targets based on a three-step engineering process which analyzes alternatives, then develops conceptual and detailed designs. A checklist for estimating the cost of nuclear retrofits covers material handling, work and radiation permits, worker support and protection, supervision, nonproductive support, cleanup, and closeout activities. 1 figure, 2 tables

  19. Statistical mechanics of budget-constrained auctions

    Science.gov (United States)

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

    2009-07-01

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

  20. Statistical mechanics of budget-constrained auctions

    International Nuclear Information System (INIS)

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

  1. Carbon dioxide and the radiation budget

    International Nuclear Information System (INIS)

    This chapter addresses the radiative forcing of the Earth-atmosphere system caused by an increase in carbon dioxide (CO2) levels that can lead to climate change. The importance of the Earth's radiation budget is described, and the radiative properties of CO2 and other radiatively important gases are presented. Methods of computing gaseous absorption and their accuracy are discussed. Components of the radiation budget (solar and longwave) are described along with the effect of variations in CO2 concentration. Because aerosols and clouds also have important radiative properties, the effects of changes in aerosol and cloud amounts are also discussed. The purpose of this chapter is to provide an overview of the radiative effects of CO2 and other atmospheric constituents that are important in determining the potential climatic effects of changes in atmospheric composition

  2. 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.

  3. The Stress’ Management and Time Budget

    OpenAIRE

    Maria Constantinescu; Cornel Constantinescu

    2007-01-01

    The present study has as central objective the introduction of a succession of concrete findings, more precisely the spotlight of the relation between the time budget, stress and behavior (A or B) in a military organization. The study’s premise lays on the assertion that military environment, a petitioner environment takes to the growth of stress because of the negative disparity between the weight of time destined discharging job tasks and the weight of time earmarked relaxation and other ne...

  4. Corporate Restructuring and the Budget Deficit Debate

    OpenAIRE

    Martin H Wolfson

    1993-01-01

    This paper examines the assumptions underlying the view that large federal budget deficits crowd out private investment and create a twin trade deficit. These assumptions are contrasted with those of an alternative theory which emphasizes the importance of the institutional structures of the financial system in the context of the credit market. In particular, the paper argues that corporations were not crowded out of credit markets; indeed, they borrowed heavily to finance corporate restructu...

  5. Rational Capital Budgeting in an Irrational World

    OpenAIRE

    Stein, Jeremy C.

    1996-01-01

    This paper addresses the following basic capital budgeting question: Suppose that cross-sectional differences in stock returns can be predicted based on variables other than beta (e.g., book-to- market), and that this predictability reflects market irrationality rather than compensation for fundamental risk. In this setting, how should companies determine hurdle rates? I show how factors such as managerial time horizons and financial constraints affect the optimal hurdle rate. Under some circ...

  6. Budgeting in the Era of Judicial Independence

    OpenAIRE

    Jesper Wittrup

    2010-01-01

    In this paper judicial independence is viewed from the angle of economics. Economic historians have identified judicial independence as a key element in explaining why some nations have had a more successful economic development than others. Empirically it is shown that perceived judicial independence correlates with economic growth. I argue that the crucial importance of judicial independence and how it is perceived poses a challenge with regard to judicial budgeting, and that this true with...

  7. The Stress’ Management and Time Budget

    Directory of Open Access Journals (Sweden)

    Maria Constantinescu

    2007-05-01

    Full Text Available The present study has as central objective the introduction of a succession of concrete findings, more precisely the spotlight of the relation between the time budget, stress and behavior (A or B in a military organization. The study's premise lays on the assertion that military environment, a petitioner environment takes to the growth of stress because of the negative disparity between the weight of time destined discharging job tasks and the weight of time earmarked relaxation and other needs.

  8. Inter Local Government Capital Budget Execution Comparism

    OpenAIRE

    F. Olurankinse

    2011-01-01

    Problem statement: Unrealistic capital budgeting has long been the bane of social economic development in Nigeria and of course, at the local government level. Local governments are established with specific functions to assist the state and federal government to bring about effective rural development and good governance at the grassroots level. Approach: Both fiscal and physical evaluation of the performances of this tier of government in ondo state reveals a low level of performance both i...

  9. Budgeting and Fiscal Management in Transitional Economies

    OpenAIRE

    Jorge Martinez-Vazquez; Jameson Boex

    2000-01-01

    The past ten years have been witness to one of the largest experiments in economic history, namely the transition of centrally planned economies to market-based economies. While policy reform in transitional countries has encompassed virtually every sector of the economy, modernization of public sector budgeting practices and fiscal management techniques have been widely recognized as critical to the success of the economic transition experiment. However, the breadth and pace of fiscal manage...

  10. Karlsruhe Nuclear Research Centre. Programme budget 1988

    International Nuclear Information System (INIS)

    Following a general survey of tasks, planned activities and developmental trends of the nuclear research centre, the report gives an account of the activities to be performed in the subject fields of main interest, showing the budgeting figures for annual expenditure (for personnel, investments, operating costs) up to the year 1991. Further information explains the infrastructure of the centre and the distribution of overall expenditure as well as the budgetary planning. (UA)

  11. Delegating budgets when agents care about autonomy

    OpenAIRE

    Kuhn, Michael; Gundlach, Erich

    2006-01-01

    We consider resource allocation within an organisation and show how delegation bears on moral hazard and adverse selection when agents have a preference for autonomy. Agents may care about autonomy for reasons of job-satisfaction, status or greater reputation when performing well under autonomy. Separating allocations (overall budget and degree of delegation) are characterised depending on the preference for autonomy. As the latter increases, the degree of delegation assigned to productive an...

  12. The Water Budget of a Simulated Hurricane

    Science.gov (United States)

    Braun, S.

    2005-01-01

    The Pennsylvania State University-National Center for Atmospheric Research mesoscale model MM5 is used to simulate Hurricane Bonnie at high resolution (2-km spacing) in order to examine budgets of water vapor, cloud condensate, and precipitation. Virtually all budget terms are derived directly from the model (except for the effects of storm motion). The water vapor budget reveals that a majority of the condensation in the eyewall occurs in convective hot towers, while outside of the eyewall most of the condensation occurs in weaker updrafts, indicative of a larger role of stratiform precipitation processes. The ocean source of water vapor in the eyewall region is only a very small fraction of that transported inward in the boundary layer inflow or that condensed in the updrafts. In contrast, in the outer regions, the ocean vapor source is larger owing to the larger area, counters the drying effect of low-level subsidence, and enhances the moisture transported in toward the eyewall. In this mature storm, cloud condensate is consumed as rapidly as it is produced. Cloud water peaks at the top of the boundary layer and within the melting layer, where cooling from melting enhances condensation. Unlike in squall lines, in the hurricane, very little condensate produced in the eyewall convection is transported outward into the surrounding precipitation area. Most of the mass ejected outward is likely in the form of small snow particles that seed the outer regions and enhance in situ stratiform precipitation development through additional growth by vapor deposition and aggregation. We examine artificial source terms for cloud and precipitation mass associated with setting to zero negative mixing ratios that arise from numerical advection errors. Although small at any given point and time, the cumulative effect of these terms contributes an amount of mass equivalent to 13% of the total condensation and 15-20% of the precipitation. Thus, these terms must be accounted for to

  13. Variety Enterprises Corporation: Capital Budgeting Decision

    OpenAIRE

    Ilhan Meric,; Kathleen Dunne; Sherry F. Li; Gulser Meric

    2010-01-01

    The capital budgeting decision is one of the most important financial decisions in business firms. In this case, Variety Enterprises Corporation (VEC) is considering whether to invest in a new production system. To determine if the project is profitable, VEC must first determine the weighted average cost of capital to finance the project. The simple payback period, discounted payback period, net present value (NPV), internal rate of return (IRR), and modified internal rate of return (MIRR) te...

  14. CAPM-based capital budgeting and nonadditivity

    OpenAIRE

    Magni, Carlo Alberto

    2006-01-01

    This paper deals with the CAPM-derived capital budgeting criterion, and in particular with Rubinstein’s (1973) criterion, according to which a project is profitable if the project rate of return is greater than the risk-adjusted cost of capital, where the latter depends on the project’s disequilibrium systematic risk. It is shown that the disequilibrium net present value implied by this criterion, widely used in corporate finance, is nonadditive. Four proofs are provided: (i) a counterexample...

  15. Strategic planning and the budgeting process

    International Nuclear Information System (INIS)

    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

  16. Grassroots Participatory Budgeting Process in Negros Province

    OpenAIRE

    del Prado, Fatima; Rosellon, Maureen Ane D.; Florendo, Gabriel Antonio

    2015-01-01

    This paper is a narrative account and assessment of the grassroots participatory budgeting (GPB) process in three municipalities of the Negros Province, namely, Sagay City, Hinigaran, and Cauayan. The GPB process was implemented with the objective of empowering civil society organizations (CSOs) to engage with local government and national government agencies in local development planning. This study is a rapid assessment of the GPB process and involved interviews and focus group discussions ...

  17. Civil society organizations, participation and budgeting

    OpenAIRE

    Willmore, Larry

    2004-01-01

    The author defines terms and concepts discussed in an Expert Group Meeting on Civil Society Participation in Fiscal Policy held at UN headquarters in New York City. He addresses first the question, What is civil society? The term is used in varied ways by different writers, which makes communication difficult and impedes clarity of thought. Second, he attempts to categorize and synthesize the many ways that civil society participates in the budget process.

  18. Assessment of Participatory Budgeting in Brazil

    OpenAIRE

    Inter-American Development Bank (IDB)

    2005-01-01

    The main objective of the study is to assess the extent to which participatory budgeting (OP) is fostering the efficient and democratic allocation of resources and citizen involvement in the planning and management of their localities. The report draws upon extensive field research undertaken by the Center for Urban Development Studies in: Porto Alegre, the initiator of the OP in 1989; Gravatai, an industrial city in the Porto Alegre metropolitan area; Caxias do Sul an urban center in a predo...

  19. Recherche sans budget, Europe sans avenir

    CERN Multimedia

    Staff Association

    2013-01-01

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

  20. FINANCIAL EQUALIZATION TRANSFERS BETWEEN PUBLIC AUTHORITIES BUDGETS

    Directory of Open Access Journals (Sweden)

    Emilia Cornelia STOICA

    2015-07-01

    Full Text Available This paper presents financial balancing mechanisms that it is applied by the most of the states with competitive market economy, in order to ensure equity between local authorities, as well as the stability of the entire national tax and budgetary system. In this regard, it is described the concept of financial equalization and its structure according to two fundamental criteria: - equalization in accordance with the financial transfers orientation, distinguishing thus (1 horizontal equalization, which is carried out between local authorities and consists in assigning a part of the richest territorial collectivities resources to the disadvantaged ones; (2 vertical financial equalization, achieved through consolidated transfers the state / federal budget to the budgets by territorial administrative units, both for the operating budget section and for the development one; - financial equalization according to the regional or local disparities observed as a result of territorial-level analyzes: (1 financial equalization based on balancing public revenues of the administrative-territorial units, which tries to correct the differences between the financial resources of each local authority and (2 the financial balancing based on the costs, which aims to reduce differences between standard costs of public services per capita. Financial equalization mechanisms have as main objective the reduction as far as the total elimination of the regional or local disparities, which are also described in this article.

  1. 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...

  2. Deficit of the budget: essence, reasons and management

    Directory of Open Access Journals (Sweden)

    Mashko, Andriy Ivanovych

    2012-11-01

    Full Text Available The article is devoted to the problem of deficit of the state budget in the conditionsof forming the socially directed market economy. The economic essence and the basic factors ofexistence of negative balance of the budget have been interpreted and identified. The conditions ofthe use of deficit of the state budget as the instrument of influence on economic processes have beendetermined.The purpose lies in principles of forming the deficit of budget and developingrecommendations in relation to the increasing management efficiency.The basic task of the scientific article is to investigate the economic essence and identify theprincipal reasons for deficit of budget.

  3. NEW TRENDS IN BUDGETING – A LITERATURE REVIEW

    Directory of Open Access Journals (Sweden)

    Ildikó Réka CARDOȘ

    2014-06-01

    Full Text Available Budgeting is universally used all over the world. Budgets are the most powerful tool for management control, they are the key drivers and evaluators of managerial performance. However, in recent years criticism towards traditional budgeting has been notably increased. Researchers consider that traditional budgeting is a relic of the past; it cannot keep up with the changes and requirements of today’s business world. As an answer, alternative budgeting concepts were developed, such as beyond budgeting, forecasting or activity-based budgeting. Our paper is a literature analysis. First, the background and evolution of budgeting is presented, emphasizing both the advantages and disadvantages of traditional budgeting. Second, we continue the discussion about alternative budgeting methods highlighting their pros and cons. Third, conducted surveys and studies are analyzed in order to establish whether traditional or alternative budgeting methods are better and have a positive impact on businesses; or which has more practical usefulness. The final part provides conclusions and discussions for future research.

  4. 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. PMID:24929475

  5. Norsk Tipping og Beyond Budgeting : er dagens styring forenlig med Beyond Budgeting-filosofien

    OpenAIRE

    Stenseng, Mats Erik

    2015-01-01

    I denne studien har jeg undersøkt hvordan dagens styringsmodell i Norsk Tipping er utformet, hvilke verktøy som brukes og hvordan selskapet kan tilnærme seg en implementering av Beyond Budgeting. For å svare på dette har jeg intervjuet ansatte fra tre ulike nivåer i selskapet. Alle informantene har økonomiroller, noe som innebærer at de har god kunnskap om hvordan selskapet styres. Gjennom et behov for styringssystemer som tar høyde for endringer i omgivelsene, har Beyond Budgeting vokst ...

  6. Atmospheric nitrogen budget in Sahelian dry savannas

    Directory of Open Access Journals (Sweden)

    C. Delon

    2009-06-01

    Full Text Available The atmospheric nitrogen budget depends on emission and deposition fluxes both as reduced and oxidized nitrogen compounds. In this study, a first attempt at estimating the Sahel nitrogen budget for the year 2006 is made, through measurements and simulations at three stations from the IDAF network situated in dry savanna ecosystems. Dry deposition fluxes are estimated from measurements of NO2, HNO3 and NH3 gaseous concentrations, and wet deposition fluxes are calculated from NH4+ and NO3 concentrations in samples of rain. Emission fluxes are estimated including biogenic emission of NO from soils (an Artificial Neural Network module has been inserted into the ISBA-SURFEX surface model, emission of NOx and NH3 from domestic fires and biomass burning, and volatilization of NH3 from animal excreta.

    This study uses original and unique data from remote and hardly-ever-explored regions. The monthly evolution of oxidized N compounds shows that deposition increases at the beginning of the rainy season because of large emissions of biogenic NO (pulse events. Emission of oxidized compounds is dominated by biogenic emission from soils (domestic fires and biomass burning account for 27% at the most, depending on the station, whereas emission of NH3 is dominated by the process of volatilization. Deposition fluxes are dominated by gaseous dry deposition processes (58% of the total, for both oxidized and reduced compounds. The average deposition flux in dry savanna ecosystems ranges from 8.6 to 10.9 kgN ha−1 yr−1, with 30% attributed to oxidized compounds, and the other 70% attributed to NHx. The average emission flux ranges from 7.8 to 9.7 kgN ha−1 yr−1, dominated by NH3 volatilization (67% and biogenic emission from soils (24%. The annual budget is then

  7. THE REAL OPTIONS OF CAPITAL BUDGET

    Directory of Open Access Journals (Sweden)

    Antonio Lopo Martins

    2008-07-01

    Full Text Available The traditional techniques of capital budget, as the deducted cash flow and the net value present, do not incorporate existing flexibilities in an investment project, they tend to distort the value of certain investments, mainly those that are considered in scenes of uncertainty and risk. Therefore, this study intends to demonstrate that the Real Options Theory (TOR is a useful methodology to evaluate and to indicate the best option for project of expansion investment. To reach the considered objective the procedure method was used a case study, having as unit of case the Resort Praia Hotel do Litoral Norte of Salvador. This study was developed of the following form: first it identified the traditional net value present and later it was incorporated the volatileness of each analyzed uncertainty. Second, as the real options are analogous to the financial options, it was necessary to identify elements that composed the terminologies of the financial options with intention to get the value of the real option. For this model of options pricing of Black & Scholes jointly with a computational simulator was used (SLS to get the expanded net value present. As a result of this study it was possible to evidence that using the traditional tool of capital budget Net Value Present (VPL is negative, therefore the project of expansion of the Hotel would be rejected. While for the application of methodology TOR the project presents positive Expanded Present Value which would represent an excellent chance of investment. Key-word: Capital budget, Real options, Analysis of investments.

  8. Unforeseen costs of cutting mosquito surveillance budgets.

    Directory of Open Access Journals (Sweden)

    Gonzalo M Vazquez-Prokopec

    Full Text Available A budget proposal to stop the U.S. Centers for Disease Control and Prevention (CDC funding in surveillance and research for mosquito-borne diseases such as dengue and West Nile virus has the potential to leave the country ill-prepared to handle new emerging diseases and manage existing ones. In order to demonstrate the consequences of such a measure, if implemented, we evaluated the impact of delayed control responses to dengue epidemics (a likely scenario emerging from the proposed CDC budget cut in an economically developed urban environment. We used a mathematical model to generate hypothetical scenarios of delayed response to a dengue introduction (a consequence of halted mosquito surveillance in the City of Cairns, Queensland, Australia. We then coupled the results of such a model with mosquito surveillance and case management costs to estimate the cumulative costs of each response scenario. Our study shows that halting mosquito surveillance can increase the management costs of epidemics by up to an order of magnitude in comparison to a strategy with sustained surveillance and early case detection. Our analysis shows that the total costs of preparedness through surveillance are far lower than the ones needed to respond to the introduction of vector-borne pathogens, even without consideration of the cost in human lives and well-being. More specifically, our findings provide a science-based justification for the re-assessment of the current proposal to slash the budget of the CDC vector-borne diseases program, and emphasize the need for improved and sustainable systems for vector-borne disease surveillance.

  9. The uncertainty budget in pharmaceutical industry

    DEFF Research Database (Denmark)

    Heydorn, Kaj

    Measurements in a pharmaceutical industry are usually carried out to ascertain the quality of a product or the control of a process; in either case the measurement result serves to demonstrate that the value of the measurand is within specified limits. No method is without bias, and no result is...... 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 by...

  10. Geophysical science in the 1996 budget

    Science.gov (United States)

    President Clinton released on February 6 his fiscal year 1996 budget for $1.6 million. In light of the prevailing move toward a leaner government, science and technology seemed to fare relatively well with a $72.9 billion slice of the pie, which would essentially keep spending at current levels barring inflation.Director of the office of Science and Technology Policy Jack Gibbons commented that the budget—which amounts to a real cut of about 3%—“reflects the President's commitment to investing in science and technology and education.”

  11. Survey on EU27 Budgets: Taxes

    OpenAIRE

    Adrian Mihai INCEU; Paul ZAI; Mihai BABICI; Dan Tudor LAZĂR

    2010-01-01

    In this study we make an analysis of the major aspects concerning the budgets of the EU countries. On this paper we focus on the main taxes of the 27 EU countries. Our analysis concerns the direct taxes and indirect taxes. Direct taxes have the following structure: current taxes on income and taxes on capital. Current taxes on income are made up of: taxes on income and other current taxes. Taxes on income consist of tax on personal income and the tax on the revenue or profit of companies. Ind...

  12. Ionizing photon budget: constraints from galaxies

    Science.gov (United States)

    Östlin, Göran

    2015-08-01

    I will discuss the the production and propagation of ionizing photons in galaxies. Multi wavelength HST imaging and spectroscopy of local starbursts, including candidate Lyman continuum leakers, from the UV to the i-band plus Halpha and Hbeta are used to investigate where ionizing protons are produced and absorbed. We add IFU data, e.g. from MUSE, to further constrain the optical depth to Lyman continuum photons. I will further discuss rest frame UV observations of galaxies at higher redshifts, and their implications for the ionizing photon budget.

  13. Capital budgeting problems with fuzzy cashflows

    OpenAIRE

    Carlsson, Christer; Fuller, Robert

    1999-01-01

    We consider the {\\em internal rate of return} (IRR) decision rule in capital budgeting problems with fuzzy cash flows. The possibility distribution of the IRR at any $r\\geq0$,is defined to be the degree of possibility that the (fuzzy) net present value of the project with discount factor $r$ equals to zero. Generalizing our earlier results on fuzzy capital budegeting problems \\cite{Car99} we show that the possibility distribution of the {IRR} is a highly nonlinear function which is...

  14. 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…

  15. Bounded Budget Connection (BBC) Games or How to make friends and influence people, on a budget

    CERN Document Server

    Laoutaris, Nikolaos; Rajaraman, Rajmohan; Sundaram, Ravi; Teng, Shang-Hua

    2008-01-01

    Motivated by applications in social networks, peer-to-peer and overlay networks, we define and study the Bounded Budget Connection (BBC) game - we have a collection of n players or nodes each of whom has a budget for purchasing links; each link has a cost as well as a length and each node has a set of preference weights for each of the remaining nodes; the objective of each node is to use its budget to buy a set of outgoing links so as to minimize its sum of preference-weighted distances to the remaining nodes. We study the structural and complexity-theoretic properties of pure Nash equilibria in BBC games. We show that determining the existence of a pure Nash equilibrium in general BBC games is NP-hard. However, in a natural variant, fractional BBC games - where it is permitted to buy fractions of links - a pure Nash equilibrium always exists. A major focus is the study of (n,k)-uniform BBC games - those in which all link costs, link lengths and preference weights are equal (to 1) and all budgets are equal (...

  16. Internal Communication During the Budgeting Process : -A case study of developing a model for factors affecting internal communications during the budgeting process

    OpenAIRE

    Kamali, Mikael; Chen, Xiaohang

    2014-01-01

    The budget is used in many organizations to estimate and control costs. The budgeting process requires extensive knowledge and information exchange between the budget setters in the organization. It is therefore critical for budget setters, often finance and line managers, to communicate and exchange knowledge to reach a budget for the upcoming period.   The aim of this thesis is to highlight both budgeting and internal communication findings from past research, and develop a model for how in...

  17. Home studio acoustic treatments on a budget

    Science.gov (United States)

    Haverstick, Gavin A.

    2003-04-01

    Digital technology in the recording industry has evolved and expanded, allowing it to be widely available to the public at a significantly lower cost than in previous years. Due to this fact, numerous home studios are either being built inside or converted from bedrooms, dens, and basements. Hobbyists and part-time musicians that typically do not have the advantage of a large recording budget operate the majority of these home studios. Along with digital equipment, acoustic treatment has become more affordable over the years giving many musicians the ability to write, record, and produce an entire album in the comfort of their own home without having to sacrifice acoustical quality along the way. Three separate case studies were conducted on rooms with various sizes, applications, and budgets. Acoustical treatment such as absorption, diffusion, and bass trapping were implemented to reduce the effects of issues such as flutter echo, excessive reverberation, and bass build-up among others. Reactions and subjective comments from each individual studio owner were gathered and assessed to determine how effective home studios can be on a personal and professional level if accurately treated acoustically.

  18. 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

  19. Malaysia; Technical Assistance Report-Strengthening Outcome Based Budgeting

    OpenAIRE

    International Monetary Fund

    2015-01-01

    This Technical Assistance report reviews the reforms undertaken by the Government of Malaysia for strengthening outcome-based budgeting (OBB). OBB builds on the previous output-based modified budgeting system, which was in place for more than two decades. OBB aims to improve the efficiency, the performance, and the prioritization of expenditures by aligning national and ministerial outcomes with programs and budgetary resources and by integrating planning, budgeting, and evaluation. OBB has m...

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

    OpenAIRE

    Khieu Van, Hoang

    2014-01-01

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

  1. Peru's participatory budgeting: configurations of power, opportunities for change

    OpenAIRE

    Hordijk, M.A.

    2009-01-01

    In 2003, Peru adopted the "Framework Law on participatory budgeting". It requires all the municipal and regional governments to institutionalize a yearly "participatory budgeting process". The Peruvian Participatory Budgeting (PB) is inspired on the PB-experiment in Porto Alegre, Brazil, but differs on a number of important principles of design. Building on the existing evaluations of the Peruvian nation-wide implementation of PB (2003-2007), this article addresses both the pitfalls and the t...

  2. Stochastic Models for Budget Optimization in Search-Based Advertising

    OpenAIRE

    Muthukrishnan, S.; Pal, Martin; Svitkina, Zoya

    2006-01-01

    Internet search companies sell advertisement slots based on users' search queries via an auction. Advertisers have to determine how to place bids on the keywords of their interest in order to maximize their return for a given budget: this is the budget optimization problem. The solution depends on the distribution of future queries. In this paper, we formulate stochastic versions of the budget optimization problem based on natural probabilistic models of distribution over future queries, and ...

  3. AREAS OF IMPROVEMENT OF LOCAL BUDGETS IN UKRAINE

    OpenAIRE

    Lysjonkova, N.; Reznichenko, A.

    2014-01-01

    At the present stage of development of Ukraine as a democratic and social state of law, the development of local self-government should be one of the priorities of the state policy. The article examines the nature and problems of local budgets in Ukraine and proposed a set of measures aimed at improving the development of intergovernmental relations, revealed the possibility of using global practices of local budgets in Ukraine. Also addresses the local budgets as the basis of the financial s...

  4. CHANGES IN THE STRUCTURE OF ROMANIAN LOCAL BUDGETS

    OpenAIRE

    Cristinel ICHIM

    2010-01-01

    The basic component of local public finances is the local budget, defined as the document through which annual revenue and expenditure of administrative-territorial units are provided and approved. By means of local budgets, the activity of local public finances is designed and operated, local public budgets being tools for forecasting, programming, implementing and monitoring the results of the execution of financial resources of local communities and their distribution and use through local...

  5. Improvements of budget management efficiency based on strategy management system

    OpenAIRE

    Aleksandr Kuklin; Natalya Shpak

    2006-01-01

    The economic and finance efficiency of enterprise activity is one of the competitive-ness factors in the conditions of modern market. Two indicatives are the basis of economic and finance evaluation: liquidity ratio and profit ratio. Budget management is the unique technology, which can run liquidity and profitability by the system of budgets together. In this article the author describe the way of improvements in budgeting management by the sys-tem of BSC (Balanced Score Card). This tool giv...

  6. Information System Model of A Work-Plan Budget

    OpenAIRE

    Bens Pardamean; Hutanti Setyodewi

    2014-01-01

    As a form of accountability in carrying out its duties, functions, and authority, a government agency must prepare a budget and work plan. The budgeting process in many government agencies utilizes manual processes with various documents, resulting in long processing time, numerous errors, and difficulty in data searching. Furthermore, the lack of data integration interferes with the need to meet requirements, standards, and budget-planning deadlines. The research methods were conducted throu...

  7. 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

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

    Directory of Open Access Journals (Sweden)

    Marijn van Wingerden

    Full Text Available 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

  9. Implementing Program Budgeting in the Serbian Ministry of Defense

    OpenAIRE

    Robert M McNab

    2011-01-01

    The Republic of Serbia’s Ministry of Defense (MoD) is attempting to implement a program-oriented, multi-year budgeting system in 2010. This paper reveals several challenges that threaten the success of this initiative. First, we find that the proposed budget system confuses organizations and programs. Second, there does not appear to be a centrally coordinated effort to implement program budgeting, leading to significant disparities in comprehension, organization, and implem...

  10. Corporate capital budgeting: Success factors from a behavioral perspective

    OpenAIRE

    Schönbohm, Avo; Zahn, Anastasia

    2012-01-01

    Capital budgeting or investment decisions have an essential influence on companies’ performance. Instead of a rational choice, capital budgeting might be regarded as a process of reality construction. Research suggests that decision makers have only limited control over their own cognitive biases in this construction process. It is in this perspective that this paper intends to answer the following research question: What are behavioral determinants for a successful capital-budgeting decision...

  11. Fiscal decentralisation and gender responsive budgeting in Mexico: Some observations.

    OpenAIRE

    Chakraborty, Lekha S

    2006-01-01

    This paper analyses the scope and limitations of gender responsive budgeting in Mexico within the overall framework of fiscal decentralisation. However, decentralised gender responsive budgeting can be meaningful only when the local governments have significant assignment of functions and finance. Therefore, although the focus of the paper is gender responsiveness in decentralised budgetary policies, the initiatives to incorporate gender concerns in federal budgets are also analysed to captur...

  12. Hydrologic processes and the water budget: Chapter 2

    Science.gov (United States)

    Rosenberry, Donald O.; Winter, Thomas C.

    2009-01-01

    This chapter focuses on the hydrological setting of Mirror Lake and its water budget. It first describes the glacial deposits and bedrock topography in the Mirror Lake area. It then provides an overview of the hydrologic processes associated with Mirror Lake and examines the field and analytical methods used to determine its water budget. It presents results from the hydrologic studies, which are based on monthly and annual water budgets for the calendar years 1981 through 2000.

  13. Local Government Budgeting: The Central and Eastern European Experience

    OpenAIRE

    Mihály Hőgye; Charles McFerren

    2003-01-01

    The purpose of this work is to fill an existing void in descriptive data concerning local government budgeting in Central and Eastern European (CEE) countries. In the terms of reference given to the project teams chosen for each of the countries included in the study, the project was designed to elicit three types of information: (1) the budgeting environment, (2) the budget process, and (3) a summary of best practices.

  14. The Dominance of Indirect Taxes in Estonian State Budget

    OpenAIRE

    Olev Raju

    2013-01-01

    Recession has sharply erected the question of tax burden and the optimal proportion of different kinds of taxes among the incomes of the budget. Indirect taxes and consumption taxes, which proportion is different according to different methodologies, dominate in Estonian state budget. The buoyancy of a tax system based on taxes of that kind is especially weak during the recession. Difficulties concerning the incomes of budget have arisen the necessity for lifting taxes, which is possible as t...

  15. Determining the Budget of Marketing Communication in Big Advertisers

    OpenAIRE

    Fabiano Palhares Galão; Edson Crescitelli

    2015-01-01

    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 a...

  16. 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...... is largest for subordinates with a high need for power or a low need for affiliation. For subordinates with a low need for power or a high need for affiliation the effect of budgetary participation is small....

  17. Local budget transparency and participation : evidence from the Kyrgyz Republic

    OpenAIRE

    Esenaliev, Damir; Gregory Kisunko; Kisunko, Gregory

    2015-01-01

    The paper investigates determinants of civic participation in local budget processes in rural areas in the Kyrgyz Republic by using data from the Life in Kyrgyzstan survey, conducted in 2012. The analysis of the data suggests that although civic awareness and interest in local budget processes is relatively high, the participation rate in local budgeting processes is low. The paper also shows that interest, awareness, and participation are positively associated with the age, education, employ...

  18. The Budget-Related Antecedents of Job Performance

    OpenAIRE

    Emine Yilmaz Karakoc; Gökhan Özer

    2016-01-01

    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 b...

  19. Regional Budget Determination and Allocation: A Policy Revisit

    OpenAIRE

    Mercado, Ruben G.

    1999-01-01

    National leadership over the past three decades has recognized regional development as an important policy thrust and strategy for national development. Hence, regional allocation becomes an integral part in the national government budgeting system, which is aimed for greater efficiency and effectiveness. The practice of regional budgeting in the Philippines has started during the Marcos administration. Aquino government pursued a top-down bottom-up approach in the budgeting process. Ramos go...

  20. Is it time to make kids a higher budget priority?

    OpenAIRE

    Steuerle, C. Eugene

    2014-01-01

    The children’s share of the federal budget is scheduled to decline from 10% of the federal budget in 2013 to 8% in 2024, despite 1.4 trillion in new annual government spending. Spending on children’s education, tax provisions, income security, and nutrition will decline, and the only federal expenditures on children’s health will increase. C. Eugene Steuerle argues that the next decade presents the opportunity to invest in children by carefully reassessing our current budget priorities.

  1. The budget constraint in the governance of organizations

    OpenAIRE

    Dallago, Bruno

    2007-01-01

    The paper suggests a partial solution to the disjunction between the institutional environment and the institutions of governance by considering the budget constraint. This approach is put in the perspective of the comparative analysis of economic organizations as discrete structural alternatives. The budget constraint presents a whole range of alternative values that are distinct by different transaction costs that organizations meet. Following different values of budget constraint, bounded ...

  2. Bottom-up Budgeting FY 2015 Assessment: Camarines Sur

    OpenAIRE

    Maramot, Joyce Anne; Yasay, Donald B.; de Guzman, Reinier

    2015-01-01

    Bottom-up budgeting (BUB) is an adaptation of the participatory budgeting model in identifying and providing solutions to poverty at the municipal/city level. Leaders of civil society organizations engage with LGU officials in formulating a poverty alleviation plan to be considered in preparing the budget of national agencies the following fiscal year. This paper reports on how the guideline was implemented in three municipalities in Camarines Sur. The study then presents suggestions and reco...

  3. Outline of the Participatory Budget in Porto Alegre, Brazil

    OpenAIRE

    Centro de Assessoria e Estudos Urbanos, CIDADE

    2000-01-01

    Since 1994 CIDADE has been actively involved in the Participatory Budget in Porto Alegre and has been a major instrument in the democratization of municipal budgets, which are formulated with the direct participation of the public in setting priorities for public investment. It breaks radically with the practice of elaborating the municipal budget inside official meetings, and through this method the public are part of the decision making process for management of their local area.

  4. A Theory of the Perturbed Consumer with General Budgets

    DEFF Research Database (Denmark)

    McFadden, Daniel L; Fosgerau, Mogens

    We consider demand systems for utility-maximizing consumers facing general budget constraints whose utilities are perturbed by additive linear shifts in marginal utilities. Budgets are required to be compact but are not required to be convex. We define demand generating functions (DGF) whose......-valued and smooth in their arguments. We also give sufficient conditions for integrability of perturbed demand. Our analysis provides a foundation for applications of consumer theory to problems with nonlinear budget constraints....

  5. Happiness, Leisure and Tourism vs Household Budget in Iran

    OpenAIRE

    Dr. Mohammad Taghi Sheykhi

    2014-01-01

    The paper aims to explore how happiness, leisure and tourism play role in modern life, and how they are related to household budget. While in the past household budget was totally allotted to the necessities of food, clothing and shelter, nowadays, some portion of the household budget needs to be allotted to leisure and tourism activities ___ leading to happiness. While in the West it is done so, in the developing countries, there is still a long way to go, to achieve that goal. ...

  6. Reform of Program Budgeting in the Department of Defense

    OpenAIRE

    McCaffery, Jerry; Jones, Lawrence R.

    2005-01-01

    The PPBE system is the policy development, resource planning, and budgeting process for national defense. This paper reviews and evaluates changes made from PPB to PPBE. The change to PPBE merged separate programming and budget reviews into a single review cycle, done simultaneously rather than sequentially. Second, it incorporated a biennial budget process matched to national electoral cycles. Major strategic changes would be made in the second and fourth year of a Presidential term and mini...

  7. Challenging the Principles of the Beyond Budgeting Model : Can you really go beyond?

    OpenAIRE

    Mejzini, Nalan; Seidel, Hendrik

    2015-01-01

    This thesis examines whether the principles of the beyond budgeting model are entirely separated from any budgeting approach. Research has shown that managers express their concern that budgets are indispensible in their nature. However, the beyond budgeting advocates stress that improving existing budget approaches is not sufficient. Companies should rather abandon budgets and operate according to the beyond budget principles. This contrast between the views triggered the authors of this the...

  8. An Analysis of the New Budget Law of Mongolia of 2011

    OpenAIRE

    Lkhagvadorj, Ariunaa

    2012-01-01

    The government of Mongolia developed and passed a new Budget Law on 23 December 2011 in order to improve the legal framework for budgeting, budget relations and fiscal management by integrating the Budget Law of 2002 and Public Sector Management and Finance Law. The purpose of new Budget Law is to ensure fiscal stability, enhance the efficiency and predictability of resource allocation, and to increase citizens’ participation in the budgeting process. The new Budget Law in its 11 chapters...

  9. State budget periodicity: An analysis of the determinants and the effect on state spending

    OpenAIRE

    Paula S. Kearns

    1994-01-01

    Much of the public budgeting literature focuses on the institutional rules of budgeting and how those rules affect process and outcomes. This study focuses on a particularly rudimentary rule of budgeting: the length of the budget period. State budgets are dictated (constitutionally or statutorily) to recur over one-or two-year intervals. Statistical analysis of the determinants of state budget periodicity shows that the more states spend, ceteris paribus, the more likely they are to budget an...

  10. The uncertainty of incomes of the state budget in 2001

    OpenAIRE

    Władysław Sztyber

    2001-01-01

    In the article the reality of the planned incomes in the budget for the year 2001 was analyzed. Among the two basic macro-economic indices accepted for the construction of the budget forecast of the growth of the gross national product (GNP) is too optimistic (4.5%). Most probably the growth of GNP in 2001 will not exceed 4.0%. At a coefficient of flexibility of the incomes of the state budget with respect to GNP amounting to 0.2, a lower growth of GNP by 0.5% would mean smaller budget income...

  11. BEYOND THE ALLURE OF BUDGETING: ASSESSING THE SUITABILITY OF BUDGET FOR ORGANISATIONAL PERFORMANCE IN THE 21ST CENTURY

    OpenAIRE

    Uzoechi Nwagbara

    2012-01-01

    Budgets are important instruments for organisational management, control and planning. Following the urgency of contemporary business challenges and radical shift in business structure owing to global financial volatility, there is a growing need to rethink budgeting. Also, factors such as increasing shareholders’ expectations, impact of new technology, knowledge economy, innovation and other organisational integers have impacted on how managers think of firms in relation to budgeting. Given ...

  12. Institutionalisation and deinstitutionalisation of budget. Symmetrical analysis of rhetoric associated to the introduction of budget and “beyond budgeting”

    OpenAIRE

    Berland, Nicolas; Levant, Yves; Joannides, Vassili

    2009-01-01

    This paper jointly investigates the process whereby budgeting became institutionalised between 1930 and 1960 and the attempts of the Cam-i to deinstitutionalise it since 1990. The study focuses on the rhetoric. Paradoxically, the same arguments have been used to support the institutionalisation and the attempts to deinstitutionalise budgets. First, the turbulence of the environment supported the implementation of budgeting. Since 1990, the turbulence of the environment has generated a feeling...

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

    OpenAIRE

    V. Shvetz’; E. Mykhalska

    2013-01-01

    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 regulato...

  14. Atmospheric nitrogen budget in Sahelian dry savannas

    Directory of Open Access Journals (Sweden)

    C. Delon

    2010-03-01

    Full Text Available The atmospheric nitrogen budget depends on emission and deposition fluxes both as reduced and oxidized nitrogen compounds. In this study, a first attempt at estimating the Sahel nitrogen budget for the year 2006 is made, through measurements and simulations at three stations from the IDAF network situated in dry savanna ecosystems. Dry deposition fluxes are estimated from measurements of NO2, HNO3 and NH3 gaseous concentrations and from simulated dry deposition velocities, and wet deposition fluxes are calculated from NH4+ and NO3 concentrations in samples of rain. Emission fluxes are estimated including biogenic emission of NO from soils (an Artificial Neural Network module has been inserted into the ISBA-SURFEX surface model, emission of NOx and NH3 from domestic fires and biomass burning, and volatilization of NH3 from animal excreta. Uncertainties are calculated for each contribution of the budget.

    This study uses original and unique data from remote and hardly-ever-explored regions.The monthly evolution of oxidized N compounds shows that emission and deposition increase at the beginning of the rainy season because of large emissions of biogenic NO (pulse events. Emission of oxidized compounds is dominated by biogenic emission from soils (domestic fires and biomass burning of oxidized compounds account for 0 to 13% at the most at the annual scale, depending on the station, whereas emission of NH3 is dominated by the process of volatilization from soils. At the annual scale, the average gaseous dry deposition accounts for 47% of the total estimated deposition flux, for both oxidized and reduced compounds. The average estimated wet plus dry deposition flux in dry savanna ecosystems is 7.5±1.8 kgN ha−1 yr−1, with approximately 30% attributed to oxidized compounds, and the rest attributed

  15. Uncertainty budget for Ion Beam Analysis

    International Nuclear Information System (INIS)

    In the 'Guide to the expression of uncertainty in measurement' (GUM), guidelines for the evaluation of the total uncertainty of an experiment are outlined in a manner to be adopted in all types of measurements. So far, this has not very strictly been implemented in the Ion Beam Analysis (IBA) community. In this paper, the situation for a, to some extent, typical IBA measurement is reviewed, and factors contributing to the total uncertainty are analysed and discussed. Also the propagation of uncertainties is discussed. How the result of a measurement should be presented, with an appropriate coverage factor resulting in a suitable interval for the uncertainty is also discussed. An example of an uncertainty budget for an analysis of quaternary bronzes is given as illustration

  16. Simulated wood budgets in two mountain streams

    Science.gov (United States)

    Hassan, Marwan A.; Bird, Stephen; Reid, David; Hogan, Daniel

    2016-04-01

    Large wood (LW) recruitment, transport, and storage were evaluated over a century in Gregory and Riley creeks (Haida Gwaii, British Columbia) by modeling a reach-scale LW budget using two frameworks for output: LW loss through decay and downstream transport, and loss through depletion. At reach and at watershed scales, mass movement and bank erosion dominated inputs, and fluvial transport was an important flux term in several reaches. Large wood recruitment by mortality was relatively minor in comparison. Large proportions of the in-channel LW were stored in jams with a mean age of 40-50 years. Overall, both modeling approaches yielded reasonable stored LW predictions in the study creeks, with the omission/inclusion of transport responsible for the largest differences between models. Modeled storage generally was within 30% of that measured in the field, and our results illustrate the large temporal variation in storage resulting from episodic inputs of LW from hillslopes.

  17. Budget estimates: Fiscal years, 1990--1991

    International Nuclear Information System (INIS)

    The budget estimates for the NRC for fiscal year 1990 provide for obligations of $475,000,000, to be funded in total by two new appropriations---one is NRC's Salaries and Expenses appropriation for $472,100,000 and the other is NRC's Office of the Inspector General appropriation of $2,900,000. Of the funds appropriated to the NRC's Salaries and Expenses, $23,195,000 shall be derived from the Nuclear Waste Fund. The sum appropriated to the NRC's Salaries and Expenses shall be reduced by the amount of revenues received during fiscal year 1990 from licensing fees, inspection services, other services and collections, and from the Nuclear Waste Fund, excluding those moneys received for the cooperative nuclear safety research program, services rendered to foreign governments and international organizations, and the material and information access authorization programs, so as to result in a final fiscal year 1990 appropriation estimated at not more than $292,155,000

  18. GEWEX Water and Energy Budget Study

    Science.gov (United States)

    Roads, J.; Bainto, E.; Masuda, K.; Rodell, Matthew; Rossow, W. B.

    2008-01-01

    Closing the global water and energy budgets has been an elusive Global Energy and Water-cycle Experiment (GEWEX) goal. It has been difficult to gather many of the needed global water and energy variables and processes, although, because of GEWEX, we now have globally gridded observational estimates for precipitation and radiation and many other relevant variables such as clouds and aerosols. Still, constrained models are required to fill in many of the process and variable gaps. At least there are now several atmospheric reanalyses ranging from the early National Centers for Environmental Prediction/National Center for Atmospheric Research (NCEP/NCAR) and NCEP/Department of Energy (DOE) reanalyses to the more recent ERA40 and JRA-25 reanalyses. Atmospheric constraints include requirements that the models state variables remain close to in situ observations or observed satellite radiances. This is usually done by making short-term forecasts from an analyzed initial state; these short-term forecasts provide the next guess, which is corrected by comparison to available observations. While this analysis procedure is likely to result in useful global descriptions of atmospheric temperature, wind and humidity, there is no guarantee that relevant hydroclimate processes like precipitation, which we can observe and evaluate, and evaporation over land, which we cannot, have similar verisimilitude. Alternatively, the Global Land Data Assimilation System (GLDAS), drives uncoupled land surface models with precipitation, surface solar radiation, and surface meteorology (from bias-corrected reanalyses during the study period) to simulate terrestrial states and surface fluxes. Further constraints are made when a tuned water balance model is used to characterize the global runoff observational estimates. We use this disparate mix of observational estimates, reanalyses, GLDAS and calibrated water balance simulations to try to characterize and close global and terrestrial atmospheric

  19. 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...

  20. Decentralized Budgeting in Education: Model Variations and Practitioner Perspectives.

    Science.gov (United States)

    Hall, George; Metsinger, Jackie; McGinnis, Patricia

    In educational settings, decentralized budgeting refers to various fiscal practices that disperse budgeting responsibility away from central administration to the line education units. This distributed decision-making is common to several financial management models. Among the many financial management models that employ decentralized budgeting…

  1. How the Federal Budget Is Planning to Finance Education

    OpenAIRE

    Tatiana Kliachko

    2012-01-01

    The federal budget for 2013 and the planning period 2014–2015 has already been given the label ‘anti-social’: the rising volume of budget allocations to the ‘guns’ brings down that of allocations to ‘butter’ – including ‘educational butter’

  2. Building Technologies Program Budget Request: Fiscal Year 2012

    Energy Technology Data Exchange (ETDEWEB)

    none,

    2011-02-01

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

  3. Engaging Faculty Senates in the Budget Planning Process

    Science.gov (United States)

    Archibald, James G.; Conley, Valerie Martin

    2011-01-01

    Multiple rounds of budget cuts have created tensions on many campuses, prompting questions from faculty about whether institutions are using resources wisely and spending funds appropriately (Minor 2003). As institutions respond to fiscal challenges, it is important that administrators and faculty have a common understanding of budget issues and…

  4. 2020 Vision: Rethinking Budget Priorities under the LCFF

    Science.gov (United States)

    Policy Analysis for California Education, PACE, 2014

    2014-01-01

    After years of painful budget cuts, new revenues will begin to flow to California school districts in 2014. Thanks to the voters' approval of Proposition 30 and the adoption of the Local Control Funding Formula (LCFF), nearly all districts can expect budget increases over the next several years. In this report PACE offers guidance on…

  5. Proposed State Budget Lacks Needed Focus on Kids

    Science.gov (United States)

    Children Now, 2014

    2014-01-01

    The Administration's January proposal for the 2014-15 state budget projects a surplus, due to painful budget cutting in recent years combined with the economic recovery and voter approval of new revenues. While the proposal invests some of the additional revenue in children, it falls well short of what is needed. California's kids have borne a…

  6. 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. 1260.72 Section 1260.72 Aeronautics and Space NATIONAL AERONAUTICS AND SPACE ADMINISTRATION GRANTS AND COOPERATIVE AGREEMENTS General Post-Award Requirements § 1260.72 Adherence to original budget estimates....

  7. 32 CFR 989.6 - Budgeting and funding.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 6 2010-07-01 2010-07-01 false Budgeting and funding. 989.6 Section 989.6 National Defense Department of Defense (Continued) DEPARTMENT OF THE AIR FORCE ENVIRONMENTAL PROTECTION ENVIRONMENTAL IMPACT ANALYSIS PROCESS (EIAP) § 989.6 Budgeting and funding. Contract EIAP efforts are...

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

    NARCIS (Netherlands)

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

    2012-01-01

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

  9. 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... Assessments § 1219.53 Budget and expenses. (a) The Board is authorized to incur such expenses, including... supervisory work of up to two employee years annually after the Order or amendment to the Order has...

  10. 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 Section 1001.122 Employees' Benefits OFFICE OF THE ASSISTANT SECRETARY FOR VETERANS' EMPLOYMENT AND... Services to Veterans and Eligible Persons § 1001.122 Reporting and budget requirements. (a) State...

  11. A configurable architecture for e-participatory budgeting support

    Directory of Open Access Journals (Sweden)

    Cesar Alfaro

    2010-04-01

    Full Text Available Participatory budgets are emerging as a paradigm for participation. However, there are many variants of such experiences suggesting a look of general methodology. Moreover there is a little use of ICT in this application context. We present a configurable architecture for e-participatory budget formation support.

  12. A configurable architecture for e-participatory budgeting support

    OpenAIRE

    Cesar Alfaro; Javier Gomez; Jose M. Lavin; Juan J. Molero

    2010-01-01

    Participatory budgets are emerging as a paradigm for participation. However, there are many variants of such experiences suggesting a look of general methodology. Moreover there is a little use of ICT in this application context. We present a configurable architecture for e-participatory budget formation support.

  13. Proposed budget cuts threaten to short-circuit Grid network

    CERN Multimedia

    Butler, D

    2001-01-01

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

  14. 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 shall specify in its plan for AFDC the time period covered by the payment (payment month) and the...

  15. 45 CFR 233.31 - Budgeting methods for AFDC.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 2 2010-10-01 2010-10-01 false Budgeting methods for AFDC. 233.31 Section 233.31... ELIGIBILITY IN FINANCIAL ASSISTANCE PROGRAMS § 233.31 Budgeting methods for AFDC. (a) Requirements for State plans. A State plan for AFDC shall specify that all factors of eligibility shall be...

  16. 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.

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

    OpenAIRE

    Dita Janíková

    2011-01-01

    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.

  18. 3D modeling of satellite spectral images, radiation budget and energy budget of urban landscapes

    Science.gov (United States)

    Gastellu-Etchegorry, J. P.

    2008-12-01

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

  19. Science budget bills wind through U.S. Congress

    Science.gov (United States)

    Showstack, Randy

    With the U.S. economy booming and the science community pushing for across the board increases for federal research and development programs, science budgets are faring well in the House and Senate. When Congress returns to Washington in September following a summer recess, its priorities include finalizing four major, nondefense budget bills that affect science. These bills could provide significant funding increases for fiscal year 1998.How do these number compare to the new balanced budget agreement? According to analysts, the budget for the next fiscal year actually increases, with precipitous cuts delayed for several years. Although the outlook for long-term funding may be grim, science budgets look good for this year.

  20. Budget Development, Budget Monitoring, Accounting and Financial Reporting: A Self-Assessment Guide for School District Fiscal Policy Teams.

    Science.gov (United States)

    California State Dept. of Education, Sacramento.

    A school district's governing board, superintendent, and business manager should work as an effective fiscal policy team with good communication. This self-assessment guide is designed to assist in the overall evaluation of fiscal policy team communication. Four sections (budget development, budget monitoring, financial reporting, and…

  1. The global carbon budget 1959–2011

    Directory of Open Access Journals (Sweden)

    C. Le Quéré

    2012-12-01

    Full Text Available Accurate assessment of anthropogenic carbon dioxide (CO2 emissions and their redistribution among the atmosphere, ocean, and terrestrial biosphere is important to better understand the global carbon cycle, support the climate policy process, and project future climate change. Present-day analysis requires the combination of a range of data, algorithms, statistics and model estimates and their interpretation by a broad scientific community. Here we describe datasets and a methodology developed by the global carbon cycle science community to quantify all major components of the global carbon budget, including their uncertainties. We discuss changes compared to previous estimates, consistency within and among components, and methodology and data limitations. Based on energy statistics, we estimate that the global emissions of CO2 from fossil fuel combustion and cement production were 9.5 ± 0.5 PgC yr−1 in 2011, 3.0 percent above 2010 levels. We project these emissions will increase by 2.6% (1.9–3.5% in 2012 based on projections of Gross World Product and recent changes in the carbon intensity of the economy. Global net CO2 emissions from Land-Use Change, including deforestation, are more difficult to update annually because of data availability, but combined evidence from land cover change data, fire activity in regions undergoing deforestation and models suggests those net emissions were 0.9 ± 0.5 PgC yr−1 in 2011. The global atmospheric CO2 concentration is measured directly and reached 391.38 ± 0.13 ppm at the end of year 2011, increasing 1.70 ± 0.09 ppm yr−1 or 3.6 ± 0.2 PgC yr−1 in 2011. Estimates from four ocean models suggest that the ocean CO2 sink was 2.6 ± 0.5 PgC yr−1 in 2011, implying a global residual terrestrial CO2 sink of 4.1 ± 0.9 PgC yr−1. All uncertainties are reported as ±1

  2. The global carbon budget 1959–2011

    Directory of Open Access Journals (Sweden)

    C. Le Quéré

    2013-05-01

    Full Text Available Accurate assessments of anthropogenic carbon dioxide (CO2 emissions and their redistribution among the atmosphere, ocean, and terrestrial biosphere is important to better understand the global carbon cycle, support the climate policy process, and project future climate change. Present-day analysis requires the combination of a range of data, algorithms, statistics and model estimates and their interpretation by a broad scientific community. Here we describe datasets and a methodology developed by the global carbon cycle science community to quantify all major components of the global carbon budget, including their uncertainties. We discuss changes compared to previous estimates, consistency within and among components, and methodology and data limitations. CO2 emissions from fossil fuel combustion and cement production (EFF are based on energy statistics, while emissions from Land-Use Change (ELUC, including deforestation, are based on combined evidence from land cover change data, fire activity in regions undergoing deforestation, and models. The global atmospheric CO2 concentration is measured directly and its rate of growth (GATM is computed from the concentration. The mean ocean CO2 sink (SOCEAN is based on observations from the 1990s, while the annual anomalies and trends are estimated with ocean models. Finally, the global residual terrestrial CO2 sink (SLAND is estimated by the difference of the other terms. For the last decade available (2002–2011, EFF was 8.3 ± 0.4 PgC yr−1, ELUC 1.0 ± 0.5 PgC yr−1, GATM 4.3 ± 0.1PgC yr−1, SOCEAN 2.5 ± 0.5 PgC yr−1, and SLAND 2.6 ± 0.8 PgC yr−1. For year 2011 alone, EFF was 9.5 ± 0.5 PgC yr−1, 3.0 percent above 2010, reflecting a continued trend in these emissions; ELUC was 0.9 ± 0.5 PgC yr−1, approximately constant throughout the decade; GATM was 3.6 ± 0.2 PgC yr−1, SOCEAN was 2.7 ± 0.5 PgC yr−1, and SLAND was 4.1 ± 0.9 PgC yr−1. GATM was low in 2011

  3. The Surface Energy Budget in Urban Environments

    Science.gov (United States)

    Twine, T. E.; Snyder, P. K.; Hertel, W.

    2011-12-01

    Urban heat islands (UHIs) occur when urban and suburban areas experience elevated temperatures relative to their rural surroundings because of differences in vegetation cover, buildings and other development, and infrastructure. Most cities in the United States are warming at twice the rate of the outlying rural areas and the planet as a whole. This difference in temperature is proportional to the size of the city and can be in excess of 2-5°C during the daytime and as much as 10°C at night. UHIs can exacerbate the warming during heat waves and play a role in additional heat-related mortality, an increase in tropospheric ozone, and economic losses that total in the billions of dollars from excess energy consumption. Many cities are experimenting with strategies to reduce urban warming. A number of mitigation strategies involve manipulating the surface energy budget to either reduce the amount of solar radiation absorbed at the surface or offset absorbed energy through latent cooling. Options include using building materials with different properties of reflectivity and emissivity, increasing the reflectivity of parking lots, covering roofs with vegetation, and increasing the amount of vegetation overall through tree planting or increasing green space. The goal of the Islands in the Sun project is to understand the formation and behavior of urban heat islands and to mitigate their effects through sensible city engineering and design practices. Methods include analysis of global remotely sensed datasets, the development of a reduced-complexity urban model, and evaluation of measurements made in the Twin Cities Metropolitan Area (TCMA). The TCMA is a 7,700 square kilometer urban and suburban region located in east central Minnesota that includes the two cities of Minneapolis and Saint Paul. Mitigation of the UHI in northern latitude cities, such as the TCMA, is a challenge because (1) residents in more northerly cities are more likely to suffer heat-related illness

  4. Estimating Snow Budget of Karaj Dam Reservoir

    Directory of Open Access Journals (Sweden)

    Manijeh G. Tali

    2009-01-01

    Full Text Available Problem statement: Most of the cold period precipitation of Karaj Basin falls in the form of snow. This snow and its run off are important to the dam and the local needs such as agriculture and the drinking water of Tehran. But due to the scarcity and in some elevations the lack of weather stations, measuring this snow cover and its run off is difficult. We have decided to estimate the amount of this snow cover by using surrogate methods such as satellite images of MODIS and temperature thresholds. Approach: To estimate the snow water budget of the Karaj Dam Reservoir Basin, first a temperature threshold of 3° Celsius was defined according to the analysis of daily temperature and precipitation values of Nesa station during 1960-2000. The elevation of this temperature was as low as 1590 m in February and 5734 m in August. During each month the melting snow was computed over the area between 3 and zero degrees Celsius and precipitation below zero degrees was considered as permanent snow cover. The precipitation of areas above 3° was computed as rain. Using this temperature threshold and the DEM map of the basin we estimated the snow cover and snow melt water of the basin. The snow cover area on the MODIS images was estimated and compared with that computed from temperature threshold. Both methods gave relatively similar results. At the end the snow melt water of the whole cold period was calculated and added up to estimate the total snow water budget. Results: The results showed that during the study months most (67.7% of the precipitation comes in the form of snow. And most of this snow (97.5% melts during months March and onward. Its monthly distributions are 3.8% in March, 22.7% in April and 71% in May. The total snow water entering the dam was about 181.73 million cubic meters. Conclusion: The comparison of the results from temperature thresholds with the MODIS images snow cover showed very little and negligible discrepancy. Therefore, this

  5. PROBLEMS AND PROSPECTS OF THE INTRODUCTION OF PROGRAM BUDGETING IN RUSSIA

    OpenAIRE

    Terentieva Irina Victorovna; Lisina Eugenia Victorovna

    2012-01-01

    The article considers the advantages of program budgeting in comparison with the traditional approach to the planning of budget expenditures. Analyzes the specifics of the program budget of the Russian Federation at the modern stage. Analyses the distribution of budget allocations from the Federal budget for 2011-2014 on the directions of state programs of the Russian Federation. Identifies the main problems of the introduction of program budgeting in Russia at the present time.

  6. Burkina Faso : The Budget as Centerpiece of PRSP Implementation, Public Expenditure Review

    OpenAIRE

    World Bank

    2005-01-01

    This Public expenditure Review (PER) builds on budget procedures and budget implementation, following three years of Poverty Reduction Strategy Paper (PRSP) implementation. It reviews progress in budget management, and budget priorities, proposes a closer institutional integration of programmatic budgeting with the PRSP process, and reviews recent developments, and expenditure policies in the health, and education sectors. The PER focuses on the budget process, which is formally transparent, ...

  7. Greenhouse gas budget of agricultural systems: real possibility or dream?

    Science.gov (United States)

    Neftel, A.; Ammann, C.; Calanca, P.; Fuhrer, J.; Leifeld, J.; Jocher, M.; Volk, M.

    2003-04-01

    It is now widely accepted that emission of greenhouse gases (GHG) by human activities are causing an increase of global mean temperature. Model calculations have shown that the rate of increase might have a decisive influence on the stability of the climate. It is therefore crucial to slow down the increase of GHG concentrations in the atmosphere. Storage of carbon in the terrestrial biosphere is mentioned as one possibility in the Kyoto protocol. Mitigation options to decrease GHG emissions in agricultural systems as well as to increase carbon stock in agricultural soils are in discussion. The quantification and verification of the GHG budget is a prerequisite to establish a trade within the Kyoto protocol. On the scientific level this comes down to a greenhouse gas budget for agricultural systems. Comparability and interpretation of GHG budgets depends on an appropriate and consistent choice of the considered system, especially the system boundaries. In this presentation we discuss the feasibility of such a budget for a the smallest unit: the yearly budget of grassland system. Differences between GHG budget and carbon budget will be assessed.

  8. 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.

  9. Radiation budget is called to account

    International Nuclear Information System (INIS)

    Our atmosphere could absorb much more radiation from the Sun than previously thought - with far-reaching consequences for climate modelling and the evaporation and condensation of water. Earlier this year a group of some 70 scientists spent an intense week in the foothills of the Rocky Mountains in Colorado reviewing the current understanding of the radiation budget of the atmosphere. The meeting, the latest in the series of Chapman Conferences organized by the American Geophysical Union, focused on the so-called anomalous absorption of solar radiation in the atmosphere. Evidence gathered over the past 20 years has increasingly shown that the absorption of solar radiation predicted by models is significantly less than the absorption measured experimentally. Current models predict that, on a global average, the atmosphere absorbs about 65 W m-2, whereas observations from the top of the atmosphere and the Earth's surface show that the actual absorption is 95 W m-2. This mismatch of some 30 W m-2 corresponds to about 10% of the globally averaged incoming solar radiation, suggesting that some extra anomalous absorption needs to be added to the models. (U.K.)

  10. Close cathode chamber: Low material budget MWPC

    International Nuclear Information System (INIS)

    Performance of asymmetric-type MWPC-s are presented. In this structure, referred to as Close Cathode Chamber in an earlier study, the material budget is significantly reduced on one hand by the elimination of external support frame, on the other hand by thin detector walls. In this paper it is demonstrated that the outline is compatible with large size detectors (1 m wire length), maintaining mechanical and operation stability, with total weight of 3 kg (including support structure) for a half square meter surface. The detection efficiency and response time is shown to be sufficient for L0 triggering in the ALICE VHMPID layout. Reduced sensitivity to cathode deformations (due to internal overpressure as mechanical strain) is directly demonstrated. On small sized chambers, improvement of position resolution with analog readout is evaluated, reaching 0.09 mm RMS with 2 mm wide cathode segments. Simulation results on signal time evolutions are presented. With the above studies, comparison of classical MWPC-s and the Close Cathode Chamber design is performed in all major aspects. -- Highlights: ► Asymmetric multi-wire proportional chamber, called the Close Cathode Chamber, is studied. ► Large size construction feasibility up to 1 m wire length is demonstrated in test beam and cosmic rays. ► Reduction of dependence of gas gain on chamber internal pressure is directly demonstrated. ► Position resolution and signal formation is shown to be compatible with classical MWPC.

  11. Cluster approach allows budgeting, planning with DRGs.

    Science.gov (United States)

    Grimaldi, P L

    1984-01-01

    Measuring costs and revenues on a diagnosis related group (DRG) basis allows health care managers to define product lines, identify market shares, and examine the effects of case mix and physician behavior on profitability. It also enables public agencies to predict bed needs and evaluate certificate-of-need applications. The large number of DRGs, however, and other managerial considerations may discourage the use of DRG-based budgeting and planning. To save time and enhance data usefulness, financial officers may consolidate the DRGs into fewer groups. Revenue, for example, can be estimated by grouping the DRGs into 23 major diagnostic categories or by clustering them according to cost weight or into one group. Comparisons of payment rates and costs will identify the DRGs that lose money and will determine whether departmental costs are excessive. Strategic planning units formed from the 468 DRGs will help health care managers analyze and project performance. Product lines for this purpose may be clustered according to major diagnostic category, physician specialty, or clinical department. Since a potentially enormous amount of DRG-based clinical and financial information could be generated, hospitals should create data committees to ensure that managers receive only the information they need. PMID:10310693

  12. Global Dust Budgets of the Magellanic Clouds

    Science.gov (United States)

    Matsuura, Mikako

    2013-03-01

    Within galaxies, gas and dust are constantly exchanged between stars and the interstellar medium (ISM). The life-cycle of gas and dust is the key to the evolution of galaxies. Despite its importance, it is has been very difficult to trace the life-cycle of gas and dust via observations. The Spitzer Space Telescope and Herschel Space Observatory have provided a great opportunity to study the life-cycle of the gas and dust in very nearby galaxies, the Magellanic Clouds. AGB stars are more important contributors to the dust budget in the Large Magellanic Cloud (LMC), while in the Small Magellanic Cloud (SMC), SNe are dominant. However, it seems that the current estimates of the total dust production from AGB stars is insufficient to account for dust present in the ISM. Other dust sources are needed, and supernovae are promising sources. Alternatively the time scale of dust lifetime itself needs some revisions, potentially because they could be unevenly distributed in the ISM or clumps.

  13. Nambe Pueblo Water Budget and Forecasting model.

    Energy Technology Data Exchange (ETDEWEB)

    Brainard, James Robert

    2009-10-01

    This report documents The Nambe Pueblo Water Budget and Water Forecasting model. The model has been constructed using Powersim Studio (PS), a software package designed to investigate complex systems where flows and accumulations are central to the system. Here PS has been used as a platform for modeling various aspects of Nambe Pueblo's current and future water use. The model contains three major components, the Water Forecast Component, Irrigation Scheduling Component, and the Reservoir Model Component. In each of the components, the user can change variables to investigate the impacts of water management scenarios on future water use. The Water Forecast Component includes forecasting for industrial, commercial, and livestock use. Domestic demand is also forecasted based on user specified current population, population growth rates, and per capita water consumption. Irrigation efficiencies are quantified in the Irrigated Agriculture component using critical information concerning diversion rates, acreages, ditch dimensions and seepage rates. Results from this section are used in the Water Demand Forecast, Irrigation Scheduling, and the Reservoir Model components. The Reservoir Component contains two sections, (1) Storage and Inflow Accumulations by Categories and (2) Release, Diversion and Shortages. Results from both sections are derived from the calibrated Nambe Reservoir model where historic, pre-dam or above dam USGS stream flow data is fed into the model and releases are calculated.

  14. Estimative of energy budget in Brazilian Savanna

    Science.gov (United States)

    Santanna, F. B.; Arruda, P. H.; Pinto-Jr, O. B.; Nogueira, J. D.

    2013-12-01

    The main goal of this work was to estimate the sensible (H) and latent (LE) heat flux using the eddy covariance method in a Cerrado "Campo Sujo" area, basically with herb-shrub physiognomy, sparse woody vegetation and approximately 2m height. The geographical position of the Cerrado, altitude, latitude, longitude, climate and weather conditions are determined by the dynamics of the atmosphere that affects the whole South America and consequently influence the ecological framework of ecosystems. The results shown by the components considered in the energy balance were more significant during the day, which the atmospheric boundary layer extends from the ground to about 50 or 100 meters height, showing greater instability and turbulence (u* > 0.2 m / s), and this turbulence is what justifies the use of the eddy covariance method to estimate the sensible and latent heat flux. The Cerrado presents seasonal difference between the densities estimates of sensible (H) and latent (LE) heat flux. During the rainy season the sensible heat flux (H) was 25% and the latent heat flux (LE) 54%. During the dry season the sensible heat flux (H) was 42% and the latent heat flux (LE) 30% of the energy budget.

  15. Role of budget impact in drug reimbursement decisions.

    Science.gov (United States)

    Cohen, Joshua Parsons; Stolk, Elly; Niezen, Maartje

    2008-04-01

    There are three known criteria that underlie drug reimbursement decisions: therapeutic value, cost-effectiveness, and burden of disease. However, evidence from recent reimbursement decisions in several jurisdictions points to residual, unexplained variables, among which is budget impact. Budget impact refers to the total costs that drug reimbursement and use entail with respect to one part of the health care system, pharmaceutical care, or to the entire health care system, taking into account the possible reallocation of resources across budgets or sectors of the health care system. The economic and equity rationale for carrying out budget impact analyses is opportunity cost, or benefits forgone, measured in terms of utility or equitable distribution, by using resources in one way rather than another. In other words, by choosing to draw down the budget in one way, decision makers forgo other opportunities to use the same resources. Under a set of unrealistic assumptions, cost-effectiveness analysis accounts for opportunity cost while conveying to the decision maker the price of maximizing health gains, subject to a budget or resource constraint. However, the underlying assumptions are implausible, particularly in the context of pharmaceutical care. Moreover, budget impact analysis is more useful to the decision maker than cost-effectiveness analysis if the objective is not to maximize health gains subject to a budget or resource constraint, but to reduce variance in health gains. With respect to equitable distribution, budget impact analyses lay bare the individuals or groups who lose out - those who bear the opportunity cost of spending resources in accordance with one decision rule rather than another. PMID:18325899

  16. How much Solidarity is in the EU Budget?

    Directory of Open Access Journals (Sweden)

    Kölling Mario

    2015-12-01

    Full Text Available In this article I argue that the EU budget is (slowly moving from a budget based on the rationale that richer EU countries help poorer EU countries in exchange for their engagement to the process of economic integration, and because economic development of the EU has positive economic returns for them, to a concept of solidarity based on a different rationale; that all member states and the Union are confronted with the same challenges and risks. In order to support this argument I analyse the development of the different budget headings as well as the increasing flexibility within the budgetary system.

  17. The Strategic stakes of budget policies after 2008-financial crisis

    Directory of Open Access Journals (Sweden)

    Asma ZAOUI

    2014-06-01

    Full Text Available This article addresses the current budget policies during sub primes crisis answering two original issues: bring together the principal theoretical arguments and the analysis of events the most remarkable of crisis. Then, we tackle matters of budget policy from many points of view. Here, the challenge is to highlight the current stakes and future challenges of budget policies on one hand, to smooth economic cycle in the short term; and to back up growth and employment in the long term on the other.

  18. A Faster Track to Fiscal Balance: The 2011 Shadow Budget

    OpenAIRE

    Alexandre Laurin; William B.P. Robson

    2011-01-01

    The Commentary released today its 2011 federal Shadow Budget with a five-step plan to end the flow of red ink in Ottawa ahead of the government’s five-year timeline. In this paper, the authors show how Ottawa can return to budget surpluses in four years through more ambitious spending restraint and accelerate growth-friendly fiscal reforms. This faster track to budget surplus, say the authors, will position the federal government to launch new tax and spending initiatives around mid-decade, w...

  19. A model for analysis of TDA budget allocation

    Science.gov (United States)

    Remer, D. S.; Buchanan, H. R.

    1994-01-01

    There is an ever-increasing need to achieve greater efficiency in the operation of the Deep Space Network (DSN), i.e., increased productivity at reduced cost. One of the tools used in the course of a planning workshop on this subject was a methodology for budget allocation applicable to long-range planning. This article presents a model for analysis of the TDA budget allocation. For the 1994 through 1999 period, the percentage of the total TDA budget allocated to capacity and capability is being cut in half, whereas the percentage spent on efficiency of delivery will be increasing.

  20. INFLATIONARY EFFECTS OF BUDGET DEFICIT FINANCING IN CONTEMPORARY ECONOMIES

    Directory of Open Access Journals (Sweden)

    IRINA BILAN

    2007-01-01

    Full Text Available This paper tries to analyse the relations existing between the different ways of financing budget deficit and inflation, underlining the terms of these relations and the involved social and economic effects. An important source of inflation is considered to be the financing of budget deficits by direct appeal to the central bank’s resources, nowadays forbidden by law in most countries for its negative impact. Nevertheless, inflation can also appear as a consequence of debt financing of the budget deficit, considered acceptable in the contemporary society, when it indirectly involves the increase in the amount of money available to the economy above what’s absolutely necessary.