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Sample records for budget method exemplified

  1. Water-budget methods

    Science.gov (United States)

    Healy, Richard W.; Scanlon, Bridget R.

    2010-01-01

    A water budget is an accounting of water movement into and out of, and storage change within, some control volume. Universal and adaptable are adjectives that reflect key features of water-budget methods for estimating recharge. The universal concept of mass conservation of water implies that water-budget methods are applicable over any space and time scales (Healy et al., 2007). The water budget of a soil column in a laboratory can be studied at scales of millimeters and seconds. A water-budget equation is also an integral component of atmospheric general circulation models used to predict global climates over periods of decades or more. Water-budget equations can be easily customized by adding or removing terms to accurately portray the peculiarities of any hydrologic system. The equations are generally not bound by assumptions on mechanisms by which water moves into, through, and out of the control volume of interest. So water-budget methods can be used to estimate both diffuse and focused recharge, and recharge estimates are unaffected by phenomena such as preferential flow paths within the unsaturated zone. Water-budget methods represent the largest class of techniques for estimating recharge. Most hydrologic models are derived from a water-budget equation and can therefore be classified as water-budget models. It is not feasible to address all water-budget methods in a single chapter. This chapter is limited to discussion of the “residual” water-budget approach, whereby all variables in a water-budget equation, except for recharge, are independently measured or estimated and recharge is set equal to the residual. This chapter is closely linked with Chapter 3, on modeling methods, because the equations presented here form the basis of many models and because models are often used to estimate individual components in water-budget studies. Water budgets for streams and other surface-water bodies are addressed in Chapter 4. The use of soil-water budgets and

  2. EXECUTION OF BUDGET INDICATORS IN ROMANIA’S PUBLIC BUDGET; IMPROVEMENT METHODS

    Directory of Open Access Journals (Sweden)

    IONELA POPA

    2012-11-01

    Full Text Available In Romania, the aspects concerning the budget process are laid down in Law 500/2002 regarding public finance. According to this law, budget inputs and outputs as well as the specific regulations of a fiscal year are provided and authorized for a budget year by an annual budget law. As to the budgets making up the general consolidated budget, it should be mentioned that only two of them act as laws; they are the law of public budget and the law of public social insurance budget (and implicitly their amending laws. The present paper envisages the analysis of how effective the execution methods of budget indicators is in the public budget which from the perspective of revenues and expenses means the most important component of the general consolidated budget.

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

    Directory of Open Access Journals (Sweden)

    José Olegário Rodrigues da Silva

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

  4. Contextual and Analytic Qualities of Research Methods Exemplified in Research on Teaching

    Science.gov (United States)

    Svensson, Lennart; Doumas, Kyriaki

    2013-01-01

    The aim of the present article is to discuss contextual and analytic qualities of research methods. The arguments are specified in relation to research on teaching. A specific investigation is used as an example to illustrate the general methodological approach. It is argued that research methods should be carefully grounded in an understanding of…

  5. Contextual and Analytic Qualities of Research Methods Exemplified in Research on Teaching

    Science.gov (United States)

    Svensson, Lennart; Doumas, Kyriaki

    2013-01-01

    The aim of the present article is to discuss contextual and analytic qualities of research methods. The arguments are specified in relation to research on teaching. A specific investigation is used as an example to illustrate the general methodological approach. It is argued that research methods should be carefully grounded in an understanding of…

  6. Methods of Seed Germination Stimulation Exemplified by Seeds of Honey Locust (Gleditsia triacanthos

    Directory of Open Access Journals (Sweden)

    Vasichkina Ekaterina Vladimirovna

    2014-02-01

    Full Text Available Seed germination is a difficult process in some cases because these seeds are covered by a firm testa. The firm testa should be destroyed by means of the following agricultural practices: scarification, stratification, impregnation in boiling water, etc. to increase seed germination. The application of different agricultural practices such as pulse pressure 11 MPa and 29 MPa, scarification, stratification, impregnation in boiling water, the treatment by suspension of rhizosphere microorganism V. paradoxus on seed germination of honey locust were discussed in this article. It was found that scarification, stratification and impregnation in boiling water are effective methods of the firm testa seeds treatment. These methods increased the percentage of seed germination significantly. In addition, seeds with natural cracks had high percentage of germination.

  7. Capital Budgeting Management Practices in Japan : A Focus on the Use of Capital Budgeting Methods

    OpenAIRE

    Shinoda, Tomonari

    2010-01-01

    Capital budgeting is one of the most important factors in the process of corporate decision-making. Data from numerous previous studies show that managers prefer the simple payback period method (non-discounted payback model) over the net present value method (discounted cash flow model), which academics consider as superior. In particular, almost all investigative research in Japan has shown that the managers of Japanese firms tend to prefer a non-discounted cash flow model, such as a simple...

  8. Budget preparation, execution and methods at the major claimant/budget submitting office level

    OpenAIRE

    Reed, James E.

    2002-01-01

    This thesis describes the current Planning, Programming, and Budgeting System (PPBS) process at a Navy Major Claimant/Budget Submitting Office (BSO) by examining the overall navy process and the processes employed at a major claimant/BSO, COMPACFLT (CPF). The thesis begins by describing the scope of the Planning, Programming, and Budgeting requirements at CPF by describing its Area of Responsibility (AOR) and the major sub-claimants who rely on CPF for program and budget submissions and subse...

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

    OpenAIRE

    Serban Comanescu Adrian

    2014-01-01

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

  10. Chemical Principles Exemplified

    Science.gov (United States)

    Plumb, Robert C.

    1970-01-01

    This is the first of a new series of brief ancedotes about materials and phenomena which exemplify chemical principles. Examples include (1) the sea-lab experiment illustrating principles of the kinetic theory of gases, (2) snow-making machines illustrating principles of thermodynamics in gas expansions and phase changes, and (3) sunglasses that…

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

    Science.gov (United States)

    Jackson, Lindsay; Williams, Sarah; Ferrara, Davon

    2015-03-01

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

  12. Capital Budgeting: Do Private Sector Methods of Budgeting for Capital Assets Have Applicability to the Department of Defense

    Science.gov (United States)

    2005-12-01

    Professor Michael Porter and recognize the strategic importance of conducting a Strengths, Weaknesses, Opportunities, and Threats ( SWOT ) analysis as part...business use and not 28 expected to be converted to cash in the current or upcoming fiscal year, such as manufacturing equipment, real estate , etc... ANALYSIS .......................................................................5 A. DOD CAPITAL BUDGETING PRINCIPLES AND METHODS..............5 1

  13. Anytime Prediction: Efficient Ensemble Methods for Any Computational Budget

    Science.gov (United States)

    2014-01-21

    Streeter and Golovin , 2008, Das and Kempe, 2011] typically used in the submodular optimization and sparse approximation domains. We will use a cost...Krause and Golovin [2012]. Most relevant to our work are the approaches for the budgeted or knapsack constrained sub- modular maximization problem. In... Golovin [2008], which gives an approximation guarantee for certain budgets dependent on the problem. Finally, our work will build off of previous work

  14. An automated method for the determination of deoxyribonuclease activity as exemplified by fractionation of the components of the medicament Varidase.

    Science.gov (United States)

    Locke, I C; Ramsey, M P; Hill, S S; Carpenter, B G

    1993-01-01

    The activity of most deoxyribonuclease enzymes can be monitored by measuring the change in absorbance at 260 nm which accompanies the breakdown of the double-stranded structure of native DNA. An automated method for determining deoxyribonuclease activity, based on such an absorbance change, which can overcome problems of inhibition arising from the presence of inorganic cations, is described. Variations in inorganic cation concentration is a particular problem when measuring the activity of chromatographic fractions eluted via a salt gradient. A comparison is made between the automated and a manual method for the assay of deoxyribonuclease active constituents, of the medicament 'Varidase', eluted from a Cellex-D (Bio-Rad Laboratories Ltd) anionic exchange resin using a 0.05-1.0 M sodium chloride gradient.

  15. Validation of a quantitative NMR method for suspected counterfeit products exemplified on determination of benzethonium chloride in grapefruit seed extracts.

    Science.gov (United States)

    Bekiroglu, Somer; Myrberg, Olle; Ostman, Kristina; Ek, Marianne; Arvidsson, Torbjörn; Rundlöf, Torgny; Hakkarainen, Birgit

    2008-08-05

    A 1H-nuclear magnetic resonance (NMR) spectroscopy method for quantitative determination of benzethonium chloride (BTC) as a constituent of grapefruit seed extract was developed. The method was validated, assessing its specificity, linearity, range, and precision, as well as accuracy, limit of quantification and robustness. The method includes quantification using an internal reference standard, 1,3,5-trimethoxybenzene, and regarded as simple, rapid, and easy to implement. A commercial grapefruit seed extract was studied and the experiments were performed on spectrometers operating at two different fields, 300 and 600 MHz for proton frequencies, the former with a broad band (BB) probe and the latter equipped with both a BB probe and a CryoProbe. The concentration average for the product sample was 78.0, 77.8 and 78.4 mg/ml using the 300 BB probe, the 600MHz BB probe and CryoProbe, respectively. The standard deviation and relative standard deviation (R.S.D., in parenthesis) for the average concentrations was 0.2 (0.3%), 0.3 (0.4%) and 0.3mg/ml (0.4%), respectively.

  16. The Preparation and Selection of Budget Methods for Promotion in Kosovo

    Directory of Open Access Journals (Sweden)

    MSc. Halit Karaxha

    2017-06-01

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

  17. A study on the effect of performance based budgeting using activity based cost method

    Directory of Open Access Journals (Sweden)

    Rahmatollah Mohammadipour

    2014-01-01

    Full Text Available Nowadays, management of funds in different governmental organizations plays essential role in accessing desirable objectives and in controlling operations efficiently and effectively. Performance-based budgeting (PBB is the practice of developing budgets based on the relationship between planned funding levels and anticipated results from the plan. The performance-based budgeting process is a technique where the administrators can apply to manage more cost-efficient and effective budgeting programs. In this paper, we present an empirical investigation to find out whether it is possible to apply PBB in various Iranian municipalities or not. The proposed study detects different barriers in terms of strategy, execution and monitoring through a questionnaire and investigations whether removing the important trouble making issues could help management team apply PBB with an adaptation of activity based cost method or net. The results indicate that management of some Iranian municipalities could successfully implement PBB within organization when major barriers are removed.

  18. Quantification of Strategic Plans Through the Business Budget: A Practical Application Using Stochastic Methods

    Directory of Open Access Journals (Sweden)

    Marino Luiz Eyerkaufer

    2014-12-01

    Full Text Available Traditionally, the process of estimating the quantitative predictions of the strategic plan through the budget happens as from the deterministic data, together with analysis of factors of internal and external environments. As from the budget data decisions are made, often before the fact, which creates uncertainty as to the assertiveness of forecasts. Combined with the traditional preparation methods of corporate budget forecasts, this study presents an application of stochastic methods where the probabilism is presented as an alternative for the minimization of uncertainties related to the assertiveness of the estimates. It also demonstrates itself, as from a practical application, the use of the Monte Carlo method in the sales forecasting; at the same time it is tested the probability of these sales forecasting be materialized within certain intervals that meet the investors’ expectations, by using the limit central theorem and, finally, by using the absorbing Markov chain, it is demonstrated the overall performance of the system as from the funds input and output. The study was limited to a basic application of stochastic methods as from a hypothetical case which, however, allowed to  conclude that both methods, together or separately, can minimize the effects of uncertainty in budget forecasts.

  19. Quantification of Strategic Plans Through the Business Budget: A Practical Application Using Stochastic Methods

    Directory of Open Access Journals (Sweden)

    Marino Luiz Eyerkaufer

    2014-12-01

    Full Text Available Traditionally, the process of estimating the quantitative predictions of the strategic plan through the budget happens as from the deterministic data, together with analysis of factors of internal and external environments. As from the budget data decisions are made, often before the fact, which creates uncertainty as to the assertiveness of forecasts. Combined with the traditional preparation methods of corporate budget forecasts, this study presents an application of stochastic methods where the probabilism is presented as an alternative for the minimization of uncertainties related to the assertiveness of the estimates. It also demonstrates itself, as from a practical application, the use of the Monte Carlo method in the sales forecasting; at the same time it is tested the probability of these sales forecasting be materialized within certain intervals that meet the investors’ expectations, by using the limit central theorem and, finally, by using the absorbing Markov chain, it is demonstrated the overall performance of the system as from the funds input and output. The study was limited to a basic application of stochastic methods as from a hypothetical case which, however, allowed to  conclude that both methods, together or separately, can minimize the effects of uncertainty in budget forecasts.

  20. 45 CFR 233.21 - Budgeting methods for OAA, AB, APTD, and AABD.

    Science.gov (United States)

    2010-10-01

    ....21 Section 233.21 Public Welfare Regulations Relating to Public Welfare OFFICE OF FAMILY ASSISTANCE (ASSISTANCE PROGRAMS), ADMINISTRATION FOR CHILDREN AND FAMILIES, DEPARTMENT OF HEALTH AND HUMAN SERVICES COVERAGE AND CONDITIONS OF ELIGIBILITY IN FINANCIAL ASSISTANCE PROGRAMS § 233.21 Budgeting methods for OAA...

  1. Partial Immunoblotting of 2D-Gels: A Novel Method to Identify Post-Translationally Modified Proteins Exemplified for the Myelin Acetylome

    Science.gov (United States)

    Kusch, Kathrin; Uecker, Marina; Liepold, Thomas; Möbius, Wiebke; Hoffmann, Christian; Neumann, Heinz; Werner, Hauke B.; Jahn, Olaf

    2017-01-01

    Post-translational modifications (PTMs) play a key role in regulating protein function, yet their identification is technically demanding. Here, we present a straightforward workflow to systematically identify post-translationally modified proteins based on two-dimensional gel electrophoresis. Upon colloidal Coomassie staining the proteins are partially transferred, and the investigated PTMs are immunodetected. This strategy allows tracking back the immunopositive antigens to the corresponding spots on the original gel, from which they are excised and mass spectrometrically identified. Candidate proteins are validated on the same membrane by immunodetection using a second fluorescence channel. We exemplify the power of partial immunoblotting with the identification of lysine-acetylated proteins in myelin, the oligodendroglial membrane that insulates neuronal axons. The excellent consistency of the detected fluorescence signals at all levels allows the differential comparison of PTMs across multiple conditions. Beyond PTM screening, our multi-level workflow can be readily adapted to clinical applications such as identifying auto-immune antigens or host-pathogen interactions. PMID:28248254

  2. A Guide for Using Geochemical Methods in Dredged Material, Sediment Tracking, and Sediment Budget Studies

    Science.gov (United States)

    2017-06-26

    ER D C TR -1 7- 3 Dredging Operations and Environmental Research Program A Guide for Using Geochemical Methods in Dredged Material...Jennifer M. Seiter, Mark A . Chappell, and Brandon Lafferty June 2017 Approved for public release; distribution is unlimited. The U.S. Army...June 2017 A Guide for Using Geochemical Methods in Dredged Material, Sediment Tracking, and Sediment Budget Studies Heidi M. Wadman Coastal and

  3. Fraud adversely affecting the budget of the Europen Union: the forms, methods and causes

    Directory of Open Access Journals (Sweden)

    Zlata Đurđević

    2006-09-01

    Full Text Available The paper analyses the forms, methods and causes of fraud that are perpetrated to the detriment of the budget of the European Union. The forms in which EU fraud appears are shown according to the criterion of kind of budgetary resource. Crime affecting the budgetary revenue of the EU tends to appear in the form of customs duty-evasion and false declarations concerning the customs-relevant information about goods. Crime adversely affecting the expenditure side of the EU budget appears in the form of subsidy fraud in the area of the Common Agricultural Policy, and subsidy fraud in the area of the structural policies. The methods used for the EU fraud committed and considered in the paper are document forgery, concealment of goods, corruption, violence and fictional business and evasion of the laws. In conclusion an explanation is given of the main exogenous criminogenic factors that lead to the EU frauds commonly perpetrated.

  4. Use of statistical methods in detecting accounting engineering activities (as exemplified by the accounting system in Poland) - First part: Theoretical aspects of analysis

    OpenAIRE

    Michalczyk, Leszek

    2013-01-01

    This article is one in a series of two publications concerning companies' detection of accounting engineering operations in use. Its conclusions and methods may be applied to external auditing procedures. The aim of the present duo-article is to define a method of statistical analysis that could identify procedures falling within the scope of a framework herein defined as accounting engineering. This model for analysis is meant to be employed in these aspects of initial financial and accounti...

  5. USE OF STATISTICAL METHODS IN DETECTING ACCOUNTING ENGINEERING ACTIVITIES (AS EXEMPLIFIED BY THE ACCOUNTING SYSTEM IN POLAND) – FIRST PART: THEOTHEORETICAL

    OpenAIRE

    Leszek Michalczyk

    2013-01-01

    This article is one in a series of two publications concerning companies’ detection of accounting engineering operations in use. Its conclusions and methods may be applied to external auditing procedures. The aim of the present duo-article is to define a method of statistical analysis that could identify procedures falling within the scope of a framework herein defined as accounting engineering. This model for analysis is meant to be employed in these aspects of initial financial and accounti...

  6. USE OF STATISTICAL METHODS IN DETECTING ACCOUNTING ENGINEERING ACTIVITIES (AS EXEMPLIFIED BY THE ACCOUNTING SYSTEM IN POLAND) – SECOND PART: EMPIRICAL ASPECTS OF ANALYSIS

    OpenAIRE

    Leszek Michalczyk

    2013-01-01

    This article is one in a series of two publications concerning detection of accounting engineering operations in use. Its conclusions and methods may be applied to external auditing procedures. The aim of the present duo-article is to define a method of statistical analysis that could identify procedures falling within the scope of a framework herein defined as accounting engineering. This model for analysis is meant to be employed in these aspects of initial financial and accounting audit in...

  7. Fission Track Method to Date Fault Activity —As Exemplified by the Three Gorges Dam Area of the Yangtze River Valley,CHina

    Institute of Scientific and Technical Information of China (English)

    张峰; 翟鹏济; 等

    2000-01-01

    The Xiannushan and Jiuwanxi are the two major fracture belts adjacent to the Three Gorges Dam Site,ALpatites are selected from fracture clay and fracutre-cliff rock in the fracture belts and examined with the fission track dating method.Our study shows that the Xiannushan and Jiuwanxi fracture belts wer tectonically active at 0.60±0.04 Ma and 0.29±0.04Ma ago,respectively,Their ages are close to those obtained by the U-series method.

  8. A Method of Hepatocyte Extraction Conjugated with HPLC is Established for Screening Potential Active Components in Chinese Medicines—Probing Herba Artemisiae Scopariae as an Exemplifying Approach

    Directory of Open Access Journals (Sweden)

    Hong-Wei Fan

    2012-02-01

    Full Text Available In order to establish an effective and quick method for screening potential bioactive compounds in Traditional Chinese Medicines (TCMs, hepatocytes were employed for extracting either bifendate, a clinical medicine for liver diseases, or chemicals in Herba Artemisiae Scopariae (A. Scopariae, a commonly used traditional Chinese medicine for remedying liver diseases such as hepatitis induced by viruses, chemicals or alcohol. After hepatocyte extraction the compounds were analyzed by HPLC, therefore this method was referrred to as hepatocyte extraction conjugated with HPLC (HE-HPLC. In the first part of this study, HE-HPLC showed that bifendate was extracted by hepatocytes and detected by HPLC-DAD which indicated the feasibility of this method. Then in the second part of the study, the potential active components in the A. scopariae extract were studied using HE-HPLC. Six chemicals in the A. scopariae extract, which could bind to hepatocytes in vitro, were detected by HPLC-DAD and three were identified as 7-hydroxy-coumarin (7-OH-C, capillartemisin A and 7-methoxy-coumarin, respectively. In vitro assays showed that 7-OH-C protected HL-7702 hepatocytes from H2O2 injury. The results indicated that these compounds could be extracted by hepatocytes, could be detected by HPLC and more importantly were bioactive. It is suggested that HE-HPLC is a useful method for screening potent active components in Chinese medicines used to treat liver diseases.

  9. USE OF STATISTICAL METHODS IN DETECTING ACCOUNTING ENGINEERING ACTIVITIES (AS EXEMPLIFIED BY THE ACCOUNTING SYSTEM IN POLAND – FIRST PART: THEOTHEORETICAL

    Directory of Open Access Journals (Sweden)

    Leszek Michalczyk

    2013-05-01

    Full Text Available This article is one in a series of two publications concerning companies’ detection of accounting engineering operations in use. Its conclusions and methods may be applied to external auditing procedures. The aim of the present duo-article is to define a method of statistical analysis that could identify procedures falling within the scope of a framework herein defined as accounting engineering. This model for analysis is meant to be employed in these aspects of initial financial and accounting audit in a business enterprise that have to do with isolating the influence of variant accounting solutions, which are a consequence of the settlement method chosen by the enterprise. Materials for statistical analysis were divided into groups according to the field in which a given company operated. In this article, we accept and elaborate on the premise that significant differences in financial results may be solely a result of either expansive policy on new markets or the acquisition of cheaper sources for operating activities. In the remaining cases, the choice of valuation and settlement methods becomes crucial; the greater the deviations, the more essential this choice becomes. Even though the research materials we analyze are regionally-conditioned, the model may find its application in other accounting systems in the country, provided that it has been appropriately implemented. Furthermore, the article defines an innovative concept of variant accounting.

  10. USE OF STATISTICAL METHODS IN DETECTING ACCOUNTING ENGINEERING ACTIVITIES (AS EXEMPLIFIED BY THE ACCOUNTING SYSTEM IN POLAND – SECOND PART: EMPIRICAL ASPECTS OF ANALYSIS

    Directory of Open Access Journals (Sweden)

    Leszek Michalczyk

    2013-10-01

    Full Text Available This article is one in a series of two publications concerning detection of accounting engineering operations in use. Its conclusions and methods may be applied to external auditing procedures. The aim of the present duo-article is to define a method of statistical analysis that could identify procedures falling within the scope of a framework herein defined as accounting engineering. This model for analysis is meant to be employed in these aspects of initial financial and accounting audit in a business enterprise that have to do with isolating the influence of variant accounting solutions, which are a consequence of the settlement method chosen by the enterprise. Materials for statistical analysis were divided into groups according to the field in which a given company operated. In this article, we accept and elaborate on the premise that significant differences in financial results may be solely a result of either expansive policy on new markets or the acquisition of cheaper sources for operating activities. In the remaining cases, the choice of valuation and settlement methods becomes crucial; the greater the deviations, the more essential this choice becomes. Even though the research materials we analyze are regionally-conditioned, the model may find its application in other accounting systems, provided that it has been appropriately implemented. Furthermore, the article defines an innovative concept of variant accounting.

  11. An automated method for the determination of deoxyribonuclease activity as exemplified by fractionation of the components of the medicament Varidase®

    OpenAIRE

    Locke, I.C.; Ramsey, M. P.; Hill, S. S.; Carpenter, B G

    1993-01-01

    The activity of most deoxyribonuclease enzymes can be monitored by measuring the change in absorbance at 260 nm which accompanies the breakdown of the double-stranded structure of native DNA. An automated method for determining deoxyribonuclease activity, based on such an absorbance change, which can overcome problems of inhibition arising from the presence of inorganic cations, is described. Variations in inorganic cation concentration is a particular problem when measuring the activity of c...

  12. A method for differentiating cancer prevalence according to health status, exemplified using a population-based sample of Italian colorectal cancer cases.

    Science.gov (United States)

    Baili, Paolo; Vicentini, Massimo; Tumino, Rosario; Vercelli, Marina; Lorenzo, Michela; Foschi, Roberto; Guzzinati, Stefano; Dal Maso, Luigino; Minicozzi, Pamela; de Lorenzo, Francesco; Micheli, Andrea; di Salvo, Francesca

    2013-02-01

    Cancer prevalence is the proportion of a population diagnosed with cancer. We present a method for differentiating prevalence into the proportions expected to survive without relapse, die of cancer within a year, and die of cancer within 10 years or survive with relapse at the end of the 10th year. The method was applied to samples of colorectal cancer cases, randomly extracted from four Italian cancer registries (CRs). The CRs collected data on treatments, local relapses, distant relapses, and causes of death: 1) over the entire follow-up to 31 December 2007 for 601 cases diagnosed in 2002 (cohort approach); 2) over a single year (2007) for five cohorts of cases defined by year of diagnosis (from 1997 to 2001), alive at 1 January 2007 (total 298 cases). The cohorts were combined into a fictitious cohort with 10 years survival experience. For each year j after diagnosis the health status of cases alive at the beginning of j was estimated at the end of the 10th year. From these estimates the 10-year colorectal cancer prevalence was differentiated. We estimated: 74.7% alive without relapse or not undergoing treatment at the end of 10 years; 8.1% had died of colorectal cancer within a year; 11.4% had died of colorectal cancer 1-10 years after diagnosis or had relapsed or were undergoing treatment at the end of the 10th year; and 5.8% had died of other causes. We have introduced a new method for estimating the healthcare and rehabilitation demands of cancer survivors based on CR data plus treatment and relapse data specifically collected for samples of cases archived by CRs.

  13. Dilution Methods in Flow Injection Analysis. Evaluation of Different Approaches as Exemplified for the Determination of Nitrosyl in Concentrated Sulphuric Acid

    DEFF Research Database (Denmark)

    Jørgensen, Ulla Vang; Nielsen, Steffen; Hansen, Elo Harald

    1998-01-01

    Instigated by developing a flow injection procedure for assay of nitrosyl in concentrated sulphuric acid, different approaches for reliable and robust on-line dilution in FIA were evaluated. These comprised the application of mixing tees in conjunction with mixing coils (including knotted reactors...... approach the criteria stipulated were that the procedure should allow a dilution factor of approximately 100, yet without excessive zone spreading, so that it, on one hand, effectively could eliminate the pronounced Schlieren effect encountered when mixing concentrated sulphuric acid with an aqueous...... in conjunction with knotted reactors of relatively large internal diameter (1.5 mm). The optimized FI-manifold was used with the Griess method for the spectrophotometric assay of nitrosyl (nitrite) in standards prepared in the matrix of concentrated sulphuric acid (detection limit 0.16 mg/l NO+-N (3s...

  14. Dynamic Energy Budget model parameter estimation for the bivalve Mytilus californianus: Application of the covariation method

    Science.gov (United States)

    Matzelle, A.; Montalto, V.; Sarà, G.; Zippay, M.; Helmuth, B.

    2014-11-01

    Dynamic Energy Budget (DEB) models serve as a powerful tool for describing the flow of energy through organisms from assimilation of food to utilization for maintenance, growth and reproduction. The DEB theory has been successfully applied to several bivalve species to compare bioenergetic and physiological strategies for the utilization of energy. In particular, mussels within the Mytilus edulis complex (M. edulis, M. galloprovincialis, and M. trossulus) have been the focus of many studies due to their economic and ecological importance, and their worldwide distribution. However, DEB parameter values have never been estimated for Mytilus californianus, a species that is an ecological dominant on rocky intertidal shores on the west coast of North America and which likely varies considerably from mussels in the M. edulis complex in its physiology. We estimated a set of DEB parameters for M. californianus using the covariation method estimation procedure and compared these to parameter values from other bivalve species. Model parameters were used to compare sensitivity to environmental variability among species, as a first examination of how strategies for physiologically contending with environmental change by M. californianus may differ from those of other bivalves. Results suggest that based on the parameter set obtained, M. californianus has favorable energetic strategies enabling it to contend with a range of environmental conditions. For instance, the allocation fraction of reserve to soma (κ) is among the highest of any bivalves, which is consistent with the observation that this species can survive over a wide range of environmental conditions, including prolonged periods of starvation.

  15. A simple method for air/sea gas exchange measurement in mesocosms and its application in carbon budgeting

    Directory of Open Access Journals (Sweden)

    J. Czerny

    2012-09-01

    Full Text Available Mesocosms as large experimental vessels principally provide the opportunity of performing elemental budget calculations e.g. to derive net biological turnover rates. However, the system is in most cases not closed at the water surface and gases can exchange with the atmosphere. Previous attempts to budget carbon pools in mesocosms relied on educated guesses concerning the exchange of CO2 with the atmosphere. Nevertheless, net primary production rates derived from these budget calculations were, despite large uncertainties in air/sea gas exchange, often more reasonable than cumulative extrapolations of bioassays. While bioassays have limitations representing the full spectrum of trophic levels and abiotic conditions inside the mesocosms, calculating dissolved inorganic carbon uptake inside the mesocosms has the potential to deliver net community production rates representative of the enclosed system. Here, we present a simple method for precise determination of air/sea gas exchange velocities in mesocosms using N2O as a deliberate tracer. Beside the application for carbon budgeting, exchange velocities can be used to calculate exchange rates of any gas of known concentration, e.g. to calculate aquatic production rates of climate relevant trace gases. Using an arctic (Kiel Off Shore Mesocosms for future Ocean Simulation mesocosm experiment as an exemplary dataset, it is shown that application of the presented method largely improves accuracy of carbon budget estimates. Methodology of manipulation, measurement, data processing and conversion to CO2 fluxes are explained. A theoretical discussion of prerequisites for precise gas exchange measurements provides a guideline for the applicability of the method under various experimental conditions.

  16. Refinement of the nocturnal boundary layer budget method for quantifying agricultural greenhouse gas emissions

    Science.gov (United States)

    Wittebol, Laura A.

    Measuring greenhouse gas (GHG) emissions directly at the farm scale is most relevant to the agricultural sector and has the potential to eliminate some of the uncertainty arising from scaling up from plot or field studies or down from regional or national levels. The stable nighttime atmosphere acts as a chamber within which sequentially-measured GHG concentration profiles determine the flux of GHGs. With the overall goal of refining the nocturnal boundary layer (NBL) budget method to obtain reliable flux estimates at a scale representative of the typical eastern Canadian farm (approximately 1 km2), fluxes of CO2, N2O, and CH4 were measured at two agricultural farms in Eastern Canada. Field sites in 1998 and 2002 were located on an experimental farm adjacent to a suburb southwest of the city of Ottawa, ON, a relatively flat area with corn, hay, and soy as the dominant crops. The field site in 2003 was located in the rural community of Coteau-du-Lac, QC, about 20 km southwest of the island of Montreal, a fairly flat area bordered by the St. Lawrence River to the south, consisting mainly of corn and hay with a mixture of soy and vegetable crops. A good agreement was obtained between the overall mean NBL budget-measured CO2 flux at both sites, near-in-time windy night eddy covariance data and previously published results. The mean NBL-measured N2O flux from all wind directions and farming management was of the same order of magnitude as, but slightly higher than, previously published baseline N2O emissions from agroecosystems. Methane fluxes results were judged to be invalid as they were extremely sensitive to wind direction change. Spatial sampling of CO 2, N2O, and CH4 around the two sites confirmed that [CH4] distribution was particularly sensitive to the nature of the emission source, field conditions, and wind direction. Optimal NBL conditions for measuring GHG fluxes, present approximately 60% of the time in this study, consisted of a very stable boundary layer

  17. 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...

  18. Late Budgets

    DEFF Research Database (Denmark)

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

    are negative rather than positive; and when there is divided government. We test the hypotheses of the model using a unique data set of late budgets for US state governments, based on dates of budget approval collected from news reports and a survey of state budget o¢ cers for the period 1988......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...

  19. A method to derive fixed budget results from expected optimisation times

    DEFF Research Database (Denmark)

    Doerr, Benjamin; Jansen, Thomas; Witt, Carsten;

    2013-01-01

    At last year's GECCO a novel perspective for theoretical performance analysis of evolutionary algorithms and other randomised search heuristics was introduced that concentrates on the expected function value after a pre-defined number of steps, called budget. This is significantly different from ...... variable drift analysis....

  20. Technical Note: A simple method for air–sea gas exchange measurements in mesocosms and its application in carbon budgeting

    Directory of Open Access Journals (Sweden)

    J. Czerny

    2013-03-01

    Full Text Available Mesocosms as large experimental units provide the opportunity to perform elemental mass balance calculations, e.g. to derive net biological turnover rates. However, the system is in most cases not closed at the water surface and gases exchange with the atmosphere. Previous attempts to budget carbon pools in mesocosms relied on educated guesses concerning the exchange of CO2 with the atmosphere. Here, we present a simple method for precise determination of air–sea gas exchange in mesocosms using N2O as a deliberate tracer. Beside the application for carbon budgeting, transfer velocities can be used to calculate exchange rates of any gas of known concentration, e.g. to calculate aquatic production rates of climate relevant trace gases. Using an arctic KOSMOS (Kiel Off Shore Mesocosms for future Ocean Simulation experiment as an exemplary dataset, it is shown that the presented method improves accuracy of carbon budget estimates substantially. Methodology of manipulation, measurement, data processing and conversion to CO2 fluxes are explained. A theoretical discussion of prerequisites for precise gas exchange measurements provides a guideline for the applicability of the method under various experimental conditions.

  1. CDU budget breakdown as a diagnostic method for imaging sensitivity in HVM

    Science.gov (United States)

    Kim, Young Ki; Samudrala, Pavan; Gomez, Juan-Manuel; Nikolsky, Peter; Anunciado, Roy; Barkelid, Maria; Lee, Shawn; Tian, Ye; Hanson, Justin K.

    2016-03-01

    As leading edge lithography moves to advanced nodes, CDU requirements have relatively increased with technologies 14nm/20nm and beyond. In this paper, we want to introduce the methodology to offer an itemized CDU budget such as Intra-field, Inter-field, wafer to wafer as well as scanner contributors vs. non-scanner contributors (including detailed analysis of reticle contributors like CD, absorber thickness and SWA variation) through Top-Down CDU and Bottom-Up CDU budget breakdown and deliver sources of CD variation with measureable value so that we can estimate CDU gain from them. The test vehicle being used in this experiment is designed based on 14nm D/R basis. Measurement structures are densely located in the slit/scan direction on the reticle for the data collection plan. Hence, we can expand on this methodology to build up the tool reference fingerprint when we release new tool fleet. The final goal will be to establish a methodology for CDU budget breakdown that can be used to draw a conclusion on the root causes of the observed CDU, propose its improvement strategy and estimate the gain.

  2. 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.

  3. The problematic aspects of processes of introduction and using the program–purposeful method of budgeting for programs of supporting and development of small business

    Directory of Open Access Journals (Sweden)

    Ulyana Vatamanyuk–Zelinska

    2013-05-01

    Full Text Available The main principles of using the program-purposeful method in budget process of Ukraine is researched. The opportunities of multifunctional using of enterprises of small business according to their program-financial support are researched. The aim of research is putting the connection between the budget appropriation and results of using the budget funds for increasing the entrepreneurial potential of the territory. The results of made research are connected with the consequences of influence of using the program-purposeful method (PPM on the next development of budget planning system; analysis of practical experience of program-purposeful planning of expenses and management in sphere of small business and determining of trends of next improving of these processes

  4. Inversion methods for satellite studies of the Earth Radiation Budget - Development of algorithms for the ERBE mission

    Science.gov (United States)

    Smith, G. L.; Green, R. N.; Avis, L. M.; Suttles, J. T.; Wielicki, B. A.; Raschke, E.; Davies, R.

    1986-01-01

    The Earth Radiation Budget Experiment carries a three-channel scanning radiometer and a set of nadir-looking wide and medium field-of-view instruments for measuring the radiation emitted from earth and the solar radiation reflected from earth. This paper describes the algorithms which are used to compute the radiant exitances at a reference level ('top of the atmosphere') from these measurements. Methods used to analyze data from previous radiation budget experiments are reviewed, and the rationale for the present algorithms is developed. The scanner data are converted to radiances by use of spectral factors, which account for imperfect spectral response of the optics. These radiances are converted to radiant exitances at the reference level by use of directional models, which account for anisotropy of the radiation as it leaves the earth. The spectral factors and directional models are selected on the basis of the scene, which is identified on the basis of the location and the long-wave and shortwave radiances. These individual results are averaged over 2.5 x 2.5 deg regions. Data from the wide and medium field-of-view instruments are analyzed by use of the traditional shape factor method and also by use of a numerical filter, which permits resolution enhancement along the orbit track.

  5. 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....

  6. Budget timetable

    Science.gov (United States)

    This is a timetable for congressional action under the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings). These deadlines apply to fiscal years (FY) 1987-1991. The Congress missed a number of these deadlines last year. The deficit reduction measures in Gramm-Rudman-Hollings would lead to a balanced budget in 1991.

  7. DCS Budget Tracking System

    Data.gov (United States)

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

  8. Ecological Energetics of the Kestrel : Daily Energy Expenditure throughout the Year Based on Time-Energy Budget, Food Intake and Doubly Labeled Water Methods

    NARCIS (Netherlands)

    Masman, Dirkjan; Daan, Serge; Beldhuis, Hans J.A.

    1988-01-01

    1. Three methods were employed to determine the daily energy expenditure (DEE) of free-living Kestrels, throughout the year in a study area in the northern Netherlands. - TEB (time budget analysis) - Food intake (observational method) - DLW (doubly labeled water method) 2. The TEB model used here re

  9. Net mass balance calculations for the Shirase Drainage Basin, east Antarctica, using the mass budget method

    Science.gov (United States)

    Nakamura, Kazuki; Yamanokuchi, Tsutomu; Doi, Koichiro; Shibuya, Kazuo

    2016-06-01

    We quantify the mass budget of the Shirase drainage basin (SHI), Antarctica, by separately estimating snow accumulation (surface mass balance; SMB) and glacier ice mass discharge (IMD). We estimated the SMB in the SHI, using a regional atmospheric climate model (RACMO2.1). The SMB of the mainstream A flow region was 12.1 ± 1.5 Gt a-1 for an area of 1.985 × 105 km2. Obvious overestimation of the model round the coast, ∼0.5 Gt a-1, was corrected for. For calculating the IMD, we employed a 15-m resolution Advanced Spaceborne Thermal Emission and Reflection Radiometer (ASTER) with a digital elevation model (DEM) to determine the heights at the grounding line (GL), after comparison with the interpolated Bamber DEM grid heights; the results of this are referred to as the measured heights. Ice thickness data at the GL were inferred by using a free-board relationship between the measured height and the ice thickness, and considering the measured firn depth correction (4.2 m with the reference ice density of 910 kg m-3) for the nearby blue-ice area. The total IMD was estimated to be 14.0 ± 1.8 Gt a-1. Semi-empirical firn densification model gives the estimate within 0.1-0.2 Gt a-1 difference. The estimated net mass balance, -1.9 Gt a-1, has a two-σ uncertainty of ±3.3 Gt a-1, and probable melt water discharge strongly suggests negative NMB, although the associated uncertainty is large.

  10. Analytical/experimental methods supporting an ``error budget``-based design of the PATS/PFMS

    Energy Technology Data Exchange (ETDEWEB)

    Bennett, J.G.; Rhorer, R.L.; Stevens, R.R.

    1992-09-01

    The design of a Precision Automated Turning System (PATS) for use in the Department of Energy weapons complex is being carried out under the umbrella of the Precision Flexible Manufacturing System (PFMS) at the Los Alamos National Laboratory. From the beginning of this project, the design has been based on a finished part ``error budget`` concept that allows the contribution of the elastic displacements from the PATS machine-base to be included in the machining error and the spindle-to-spindle part transfer error. Thus, a number of different analytical models have been used to perform studies of the displacements of key points when the base is subjected to the loadings that occur during movement of the slides on the way system. Finite Element (FE) models have been used in parameter studies. This model has pointer ``beams`` at the part-machining position along the spindle centerline and at the spindle-to-spindle part transfer position. These rigid pointers indicate the difference in the actual displacements, as opposed to the assumed displacements (thus, the `error), at these points caused by the base deformation. For example, one of their uses was to study the effects of the locations and the number of base supports. The maximum relative pointer displacements, when the model is loaded by the way system for 3, 6, 11, and a crippled 11 -point support scheme, were studied. Using this information, a decision was made to depart from the conventional 3-point (``milkstool``) support concept, and support the base at 5-points.

  11. Conceptualizing and Exemplifying Science Teachers' Assessment Expertise

    Science.gov (United States)

    Geaney Lyon, Edward

    2013-05-01

    Although research in science education has led to new assessment forms and functions, the reality is that little work has been done to unpack and capture what it means for a teacher to develop expertise at assessing science. The purpose of this paper is two-fold. First, I suggest a conceptualization of assessment expertise that is organized around three dimensions: (a) designing aligned and theoretically cohesive assessment (Design), (b) using assessment to support students' science learning (Use), and (c) equitably assessing language minorities (Equity). The second purpose is to suggest and exemplify various levels of teaching expertise across the three conceptual dimensions using written assessment plans gathered from a study on secondary science pre-service teachers' assessment growth. The contribution of this paper lies in its further conceptual development of assessment expertise, instantiated in a rubric, which can spark discussion about how to capture the range of assessment practices that might be found in science classrooms as well as move toward a potential learning progression of assessment expertise.

  12. 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.

  13. 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

  14. The Comparison of Matching Methods Using Different Measures of Balance: Benefits and Risks Exemplified within a Study to Evaluate the Effects of German Disease Management Programs on Long-Term Outcomes of Patients with Type 2 Diabetes.

    Science.gov (United States)

    Fullerton, Birgit; Pöhlmann, Boris; Krohn, Robert; Adams, John L; Gerlach, Ferdinand M; Erler, Antje

    2016-10-01

    To present a case study on how to compare various matching methods applying different measures of balance and to point out some pitfalls involved in relying on such measures. Administrative claims data from a German statutory health insurance fund covering the years 2004-2008. We applied three different covariance balance diagnostics to a choice of 12 different matching methods used to evaluate the effectiveness of the German disease management program for type 2 diabetes (DMPDM2). We further compared the effect estimates resulting from applying these different matching techniques in the evaluation of the DMPDM2. The choice of balance measure leads to different results on the performance of the applied matching methods. Exact matching methods performed well across all measures of balance, but resulted in the exclusion of many observations, leading to a change of the baseline characteristics of the study sample and also the effect estimate of the DMPDM2. All PS-based methods showed similar effect estimates. Applying a higher matching ratio and using a larger variable set generally resulted in better balance. Using a generalized boosted instead of a logistic regression model showed slightly better performance for balance diagnostics taking into account imbalances at higher moments. Best practice should include the application of several matching methods and thorough balance diagnostics. Applying matching techniques can provide a useful preprocessing step to reveal areas of the data that lack common support. The use of different balance diagnostics can be helpful for the interpretation of different effect estimates found with different matching methods. © Health Research and Educational Trust.

  15. Synthesis of budgeting and accounting standard method for «responsibility centers» as information engineering base of operating activities of enterprise

    Directory of Open Access Journals (Sweden)

    I.A. Herasymovych

    2016-07-01

    Full Text Available Market conditions have caused the necessity of introduction at Ukrainian enterprises such a new economic mechanism as financial engineering based on the new approach of synthesis budgeting, «responsibility centers» and managerial accounting by the statutory method in the option of «Direct-costing» (direct costs. The new register «Report of the responsibility center about the work of the pair» which is created in direct costs, is offered for controlling of indexes of the proven budgets about their actual implementation. The main results of the research are: the clear definition of «centers of responsibility» and liability of managers for each item of estimates (budget; the creation of the accounting data signal system about the deviations from standards and changing of the budget norms; the development of operational, accounting records for daily cost accounting; the development of the graphs of document flow on each «responsibility center», which will provide the drafting of internal reporting for implementation of informational indicators, which give an opportunity to evaluate and to control, to predict and to plan the «responsibility centers» activity of an enterprise and also of some of its managers. Scientific novelty and practical value lie in the capacity of «Direct-costing» in terms of financial engineering: 1 it provides rapid determination of budget implementation and the actual cost of production; 2 it allows to determine the «break-even point» which enables to regulate it by options for varying the direct costs or volume and price for selling; 3 according to this method there is no necessity to allocate managerial fixed costs for types of products, as we cannot include them into the results of an enterprise activity.

  16. The "covariation method" for estimating the parameters of the standard Dynamic energy Budget model I: Philosophy and apporach

    NARCIS (Netherlands)

    Lika, K.; Kearney, M.R.; Freitas, V.; Veer, van der H.W.; Meer, van der J.; Wijsman, J.W.M.; Pecquerie, L.; Kooijman, S.A.L.M.

    2011-01-01

    The Dynamic Energy Budget (DEB) theory for metabolic organisation captures the processes of development, growth, maintenance, reproduction and ageing for any kind of organism throughout its life-cycle. However, the application of DEB theory is challenging because the state variables and parameters a

  17. The "covariation method" for estimating the parameters of the standard Dynamic Energy Budget model I: Philosophy and approach

    NARCIS (Netherlands)

    Lika, K.; Kearney, M.R.; Freitas, V.; van der Veer, H.W.; van der Meer, J.; Wijsman, J.W.M.; Pecquerie, L.; Kooijman, S.A.L.M.

    2011-01-01

    The Dynamic Energy Budget (DEB) theory for metabolic organisation captures the processes of development, growth, maintenance, reproduction and ageing for any kind of organism throughout its life-cycle. However, the application of DEB theory is challenging because the state variables and parameters a

  18. 建筑工程造价预算控制理论与方法研究%Research on the Theory and Method of Construction Cost Budget Control

    Institute of Scientific and Technical Information of China (English)

    黄凯

    2016-01-01

    The project cost budget control plays a very important role in improving the project economic efficiency and the working efficiency of the budget staff. This paper comprehensively studies how to achieve the reasonable and standard project budget control. The current budget control and common problems of construction project cost are put forward from four points. The measures to strengthen the construction cost budget control are put forward from method, personnel, system and other aspects. In the end, this paper studies the theory and method of construction cost budget control, expounds the engineering cost budget control based on BIM, the project budget control under the whole life cycle cost and the project budget of the subjective probability method to provide some guiding significance for the project cost budget control work.%工程造价预算控制对提高项目经济效益,提高预算业务人员的工作效率起到非常重要作用.如何做到工程项目预算控制合理和规范,本文进行了较为全面的研究.从四个角度提出了建筑工程造价预算控制现状及常见问题,并在方法,人员,制度等方面给出了加强工程造价预算控制的对策与措施;最后研究了建筑工程造价预算控制理论与方法,阐述了基于BIM的工程造价预算控制,全寿命周期费用下的工程预算控制,主观概率法的工程预算,旨在为工程造价预算控制工作提供一定的指导意义.

  19. On the Method and Path of the Curriculum System Reform of Higher Vocational Education---Exemplified by Major of Network Technology%高职教育课程体系改革的方法与路径--以网络技术专业为例

    Institute of Scientific and Technical Information of China (English)

    谭超健; 李锋

    2015-01-01

    我国高职教育课程体系存在诸多问题,如教学内容陈旧、知识老化、方法单一、理论和实践脱节,学生动手能力不强,创新能力不高,这些都直接影响到高职教育目标的实现。本文以计算机网络专业课程改革为例,探讨如何完善适合企业需求的高职院校课程设置,来确保高职教育目标的落实和人才培养目标的实现。%There are quite a lot of problems which directly affect the achievement of the goal of higher vocational education in the curriculum system of higher vocational education in China such as obsolete teaching contents , knowledge aging , single method , disjointed relation between theory and practice , weak practical ability of students and low innovation ability.The paper discusses how to perfect the curriculum system of higher vocational colleges suitable for the enterprises in order to ensure the implementation of higher vocational education objectives and the goals of talents cultivation exemplified by the curriculum reform of network technology major in Guangdong Communication Polytechnic.

  20. 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.

  1. 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,...

  2. Spatial Distribution of Ground-Water Recharge Estimated with a Water-Budget Method for the Jordan Creek Watershed, Lehigh County, Pennsylvania

    Science.gov (United States)

    Risser, Dennis W.

    2008-01-01

    This report presents the results of a study by the U.S. Geological Survey, in cooperation with the Pennsylvania Geological Survey, to illustrate a water-budget method for mapping the spatial distribution of ground-water recharge for a 76-square-mile part of the Jordan Creek watershed, northwest of Allentown, in Lehigh County, Pennsylvania. Recharge was estimated by using the Hydrological Evaluation of Landfill Performance (HELP) water-budget model for 577 landscape units in Jordan Creek watershed, delineated on the basis of their soils, land use/land cover, and mean annual precipitation during 1951-2000. The water-budget model routes precipitation falling on each landscape unit to components of evapotranspiration, surface runoff, storage, and vertical percolation (recharge) for a five-layer soil column on a daily basis. The spatial distribution of mean annual recharge during 1951-2000 for each landscape unit was mapped by the use of a geographic information system. Recharge simulated by the water-budget model in Jordan Creek watershed during 1951-2000 averaged 12.3 inches per year and ranged by landscape unit from 0.11 to 17.05 inches per year. Mean annual recharge during 1951-2000 simulated by the water-budget model was most sensitive to changes to input values for precipitation and runoff-curve number. Mean annual recharge values for the crop, forest, pasture, and low-density urban land-use/land-cover classes were similar (11.2 to 12.2 inches per year) but were substantially less for high-density urban (6.8 inches per year), herbaceous wetlands (2.5 inches per year), and forested wetlands (1.3 inches per year). Recharge rates simulated for the crop, forest, pasture, and low-density urban land-cover classes were similar because those land-use/land-cover classes are represented in the model with parameter values that either did not significantly affect simulated recharge or tended to have offsetting effects on recharge. For example, for landscapes with forest land

  3. Nutrient budget in ecosystems

    Science.gov (United States)

    Titlyanova, A. A.

    2007-12-01

    Methods to calculate nutrient budgets in forest and grassland ecosystems are analyzed on the basis of a large number of published materials and original data. New estimates of the belowground production in forest ecosystems with due account for the growth of fine roots are suggested. Nutrient retranslocation from senescent plant tissues to growing plant tissues and nutrient leaching from the forest canopy are discussed. The budgets of major nutrients (N, P, K, and Ca) in tundra, forest, and steppe ecosystems are calculated. Nutrient cycles in two forest ecosystems—a coniferous stand dominated by Picea abies and a broad-leaved stand dominated by Quercus robur—are analyzed in detail. It is shown that the more intensive turnover of nutrients in the oak stand is also characterized by a more closed character of the nutrient cycles.

  4. Analysis of the climate variability on Lake Nasser evaporation based on the Bowen ratio energy budget method.

    Science.gov (United States)

    Elsawwaf, Mohamed; Willems, Patrick

    2012-04-01

    Variations in lake evaporation have a significant impact on the energy and water budgets of lakes. Understanding these variations and the role of climate is important for water resources management as well as predicting future changes in lake hydrology as a result of climate change. This study presents a comprehensive, 10-year analysis of seasonal, intraseasonal, and interannual variations in lake evaporation for Lake Nasser in South Egypt. Meteorological and lake temperature measurements were collected from an instrumented platform (Raft floating weather station) at 2 km upstream ofthe Aswan High Dam. In addition to that, radiation measurements at three locations on the lake: Allaqi, Abusembel and Arqeen (respectively at 75, 280 and 350 km upstream of the Aswan High Dam) are used. The data were analyzed over 14-day periods from 1995 to 2004 to provide bi-weekly energy budget estimates of evaporation rate. The mean evaporation rate for lake Nasser over the study period was 5.88 mm day(-1), with a coefficient of variation of 63%. Considerable variability in evaporation rates was found on a wide range of timescales, with seasonal changes having the highest coefficient of variation (32%), followed by the intraseasonal (28%) and interannual timescales (11.6%; for summer means). Intraseasonal changes in evaporation were primarily associated with synoptic weather variations, with high evaporation events tending to occur during incursions of cold, dry air (due, in part, to the thermal lag between air and lake temperatures). Seasonal variations in evaporation were largely driven by temperature and net energy advection, but are out-of-phase with changes in wind speed. On interannual timescales, changes in summer evaporation rates were strongly associated with changes in net energy advection and showed only moderate connections to variations in temperature or humidity.

  5. A Defense Budget Primer

    Science.gov (United States)

    1998-12-09

    budget practices. See Appendix D for the actual timetable of congressional action on the FY1999 budget.65 See James V. Saturno , The Appropriations...details, see James V. Saturno , The Appropriations Process and the Congressional69 Budget Act, CRS Report 97-947. Table 6. Milestone Votes on the Defense...James V. Saturno , The74 Appropriations Process and the Congressional Budget Act, CRS Report 97-947. The Budget Enforcement Act of 1990 and subsequent

  6. The Status of Budget Forecasting

    Directory of Open Access Journals (Sweden)

    Daniel W. Williams

    2016-11-01

    Full Text Available This article examines the breadth of the current forecast literature as it relates to public budget making. It serves to provide summary information to decision-makers who otherwise do not have the resources to learn more than a small amount focused on much more narrowly defined areas of forecasting (such as the politics of forecast bias. Next, it serves those who perform forecasting related to budgeting by reviewing the current methods and practices commonly used in this domain. It also provides a ground level for future public budget forecasting research. Finally, this article identifies several areas in which the public forecasting literature needs additional development. Several of these areas, such as the effectiveness of nonregression-based forecasting techniques, are quite important to the majority of governments in the United States and other subnational jurisdictions, where budget offices are limited and resource investments in technology are scarce.

  7. 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.

  8. 促销预算方法探析——分阶段子目标试探法%Analysis of Promotion Budget Method: staged Subgoal Heuristics

    Institute of Scientific and Technical Information of China (English)

    汤洪

    2012-01-01

    The paper summarizes a new method of the promotion budget-staged subgoai heuristics. According to the actual promotion budge of H Company, the method was put forward, and it solved the difficulty of promotion budge of H Company, and is the general method of similar company. The article defines and demonstrates its definition, procedures, the merits and defects.%本文归纳出了一种促销预算的新方法——分阶段子目标试探法,该方法针对H公司实际促销预算提出,解决了H软木产品的促销预算难题,可成为类似企业—般通用方法.本文对其定义、操作步骤、优点和缺陷做出了界定与论证.

  9. Unconventional ventral attachment of time-depth recorders as a new method for investigating time budget and diving behaviour of seabirds.

    Science.gov (United States)

    Tremblay, Yann; Cherel, Yves; Oremus, Marc; Tveraa, Torkild; Chastel, Olivier

    2003-06-01

    We tested the use of commercially available electronic time-depth recorders (TDRs) to quantify activities and thus total time budgets of seabirds. This new method involved first fitting TDRs onto the birds' bellies (not on their backs), and, secondly, analysing continuous recordings of temperature, light and pressure to differentiate activities on land and at sea. The birds studied were 12 common guillemots (Uria aalge) rearing chicks at Hornøya, in northern Norway. The method successfully recorded five different activities: at the colony, flying, diving, and resting or active at the sea surface. Overall, common guillemots spent 68% of their time at the colony and 32% at sea. While at sea, the birds spent the majority (77%) of their time at the surface, during which they were active 64% of the time, and rested only 13%. Birds engaged in the costly behaviours of flying and diving for shorter times (11% and 12% of their time at sea, respectively). The method allowed us to differentiate between two types of trips to sea based on the presence (foraging trips: 77% of the total number of trips) or absence (non-foraging trips: 23%) of dives. On average, foraging trips lasted 3.2 h, but most trips were shorter (effects on the birds' behaviour and physiology. The method is easy to use in the field and is applicable to many other flying seabird species; it is therefore an efficient way of collecting information on time budgets and diving behaviour in the context of various ecological and monitoring studies.

  10. Analytical/experimental methods supporting an error budget''-based design of the PATS/PFMS

    Energy Technology Data Exchange (ETDEWEB)

    Bennett, J.G.; Rhorer, R.L.; Stevens, R.R.

    1992-01-01

    The design of a Precision Automated Turning System (PATS) for use in the Department of Energy weapons complex is being carried out under the umbrella of the Precision Flexible Manufacturing System (PFMS) at the Los Alamos National Laboratory. From the beginning of this project, the design has been based on a finished part error budget'' concept that allows the contribution of the elastic displacements from the PATS machine-base to be included in the machining error and the spindle-to-spindle part transfer error. Thus, a number of different analytical models have been used to perform studies of the displacements of key points when the base is subjected to the loadings that occur during movement of the slides on the way system. Finite Element (FE) models have been used in parameter studies. This model has pointer beams'' at the part-machining position along the spindle centerline and at the spindle-to-spindle part transfer position. These rigid pointers indicate the difference in the actual displacements, as opposed to the assumed displacements (thus, the 'error), at these points caused by the base deformation. For example, one of their uses was to study the effects of the locations and the number of base supports. The maximum relative pointer displacements, when the model is loaded by the way system for 3, 6, 11, and a crippled 11 -point support scheme, were studied. Using this information, a decision was made to depart from the conventional 3-point ( milkstool'') support concept, and support the base at 5-points.

  11. Verification of uncertainty budgets

    DEFF Research Database (Denmark)

    Heydorn, Kaj; Madsen, B.S.

    2005-01-01

    The quality of analytical results is expressed by their uncertainty, as it is estimated on the basis of an uncertainty budget; little effort is, however, often spent on ascertaining the quality of the uncertainty budget. The uncertainty budget is based on circumstantial or historical data, and th...

  12. Federal budget timetable

    Science.gov (United States)

    This is the federal budget timetable under the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings). These deadlines apply to fiscal years (FY) 1987-1991. The deficit reduction measures in Gramm-Rudman-Hollings would lead to a balanced budget in 1991.

  13. Characterizing Islandscapes: Conceptual and Methodological Challenges Exemplified in the Mediterranean

    Directory of Open Access Journals (Sweden)

    Ioannis N. Vogiatzakis

    2017-02-01

    Full Text Available Islands across the world have evolved at the interface between land and sea, thus comprising landscapes and seascapes. Many islands have also been influenced by anthropogenic factors, which have given rise to mosaics of anthromes (sensu Ellis and Ramankutty. These elements of landscapes, seascapes, and cultural impacts in varied proportions, generate unique environments which merit a unique term: islandscapes. The use of the term islandscape is advocated as the only term which encompasses all of the constituent components of an island, in a holistic manner. The aim of the paper is to evaluate the applicability of existing landscape and seascape character assessment methodologies in an island context, and to propose a methodological framework for mapping the space which defines the term ‘islandscape’. The challenges and opportunities stemming from the use of the term are exemplified with reference to the Mediterranean islands.

  14. Fast and simple procedure for fractionation of zinc in soil using an ultrasound probe and FAAS detection. Validation of the analytical method and evaluation of the uncertainty budget.

    Science.gov (United States)

    Leśniewska, Barbara; Kisielewska, Katarzyna; Wiater, Józefa; Godlewska-Żyłkiewicz, Beata

    2016-01-01

    A new fast method for determination of mobile zinc fractions in soil is proposed in this work. The three-stage modified BCR procedure used for fractionation of zinc in soil was accelerated by using ultrasounds. The working parameters of an ultrasound probe, a power and a time of sonication, were optimized in order to acquire the content of analyte in soil extracts obtained by ultrasound-assisted sequential extraction (USE) consistent with that obtained by conventional modified Community Bureau of Reference (BCR) procedure. The content of zinc in extracts was determined by flame atomic absorption spectrometry. The developed USE procedure allowed for shortening the total extraction time from 48 h to 27 min in comparison to conventional modified BCR procedure. The method was fully validated, and the uncertainty budget was evaluated. The trueness and reproducibility of the developed method was confirmed by analysis of certified reference material of lake sediment BCR-701. The applicability of the procedure for fast, low costs and reliable determination of mobile zinc fraction in soil, which may be useful for assessing of anthropogenic impacts on natural resources and environmental monitoring purposes, was proved by analysis of different types of soil collected from Podlaskie Province (Poland).

  15. Budget Summary of Changes

    Data.gov (United States)

    Pension Benefit Guaranty Corporation — The Summary of Changes dataset extracted from PBGC's congressional budget justification. It contains all administrative and program increases and decreases including...

  16. 7 CFR 3402.14 - Budget and budget narrative.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Budget and budget narrative. 3402.14 Section 3402.14 Agriculture Regulations of the Department of Agriculture (Continued) COOPERATIVE STATE RESEARCH, EDUCATION... budget narrative. Applicants must prepare the Budget, Form CSREES-2004, and a budget...

  17. Contrastive Analysis on Distribution Method for Total Index Budget Based on Sustainable Development%基于可持续发展的总量预算指标分配方法对比分析研究

    Institute of Scientific and Technical Information of China (English)

    曹霞; 张宽; 梁亦欣; 王燕鹏

    2016-01-01

    阐述了总量预算指标分配的概念,结合环境容量承载水平和总量管理的实际,从理论上建立河南各省辖市可用于社会经济发展的总量预算指标分配模型.针对各分析方法的理论模型进行对比分析,确定合理的分配方案,为后续的实证研究和"十三五"时期河南省总量预算管理提供基础.%This paper describes the concept of distribution for total index budget.Combining with environmental carrying ca-pacity level and the total budget management, it establishs the model of distribution method for total index budget that can be used to cities of Henan Province.The study analyzes the theoretical models of analytical method to determine a reasonable method.It provides fundamental menthods for the empirical study and total budget management in the 12th Five-Year Plan of Henan Prov-ince.

  18. Methods for Determining Cost-effectiveness Threshold: Flexible Budget Setting%成本效果阈值确定方法:灵活预算背景

    Institute of Scientific and Technical Information of China (English)

    宗欣; 孙利华

    2012-01-01

    在灵活预算背景下,成本效果阈值的确定方法主要有社会意愿支付法、移植借鉴法、人均GDP法、回顾分析法、经验确定法.经过分析比较,建议我国以固定预算下的阈值寻找者模式为蓝本,辅之以社会意愿支付法、人均GDP法确定我国的成本效果阈值.%In the flexible budget setting, the methods for determining cost-effectiveness threshold include social willingness-to-pay approach, transfer and convert approach, cost per capita GDP approach, retrospective analysis approach and rule of thumb. Through analyzing and comparing, ICER threshold-searcher model is suggested as original version, supplement social willingness-to-pay approach and cost per capita GDP approach to develop cost-effectiveness threshold in China.

  19. THE SUBJECTS OF MEDIADISCOURSE OF BUDGET PROCESS

    Directory of Open Access Journals (Sweden)

    Olesya Vyacheslavovna Sulina

    2015-01-01

    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.

  20. Budgeting for PACS.

    Science.gov (United States)

    Sim, Lh

    2008-10-01

    There are a number of models for the acquisition of digital image management systems. The specific details for development of a budget for a PACS/RIS acquisition will depend upon the acquisition model - although there are similarities in the overarching principles and general information, particularly concerning the radiology service requirements that will drive budget considerations.While budgeting for PACS/RIS should follow the same principles as budgeting for any new technology, it is important to understand how far the implementation of digital image management systems can reach in a healthcare setting. Accurate identification of those elements of the healthcare service that will be affected by a PACS/RIS implementation is a critical component of successful budget formation and of the success of any business case and subsequent project that relies on those budget estimates.A budget for a PACS/RIS capital acquisition project should contain capital and recurrent elements. The capital is associated with the acquisition of the system in a purchase model and capital budget may also be required for upgrade - depending upon a facility's financial management processes.The recurrent (or operational) cost component for the PACS/RIS is associated with maintaining the system(s) in a sustainable operational state.It is also important to consider the service efficiencies, cost savings and service quality improvements that PACS/RIS can generate and include these factors into the economic analysis of any proposal for a PACS/RIS project.

  1. Budgeting Based on Results

    Science.gov (United States)

    Cooper, Kelt L.

    2011-01-01

    Every program in a school or school district has, or once had, a purpose. The purpose was most likely promoted, argued and debated among school constituencies--parents, teachers, administrators and school board members--before it was eventually approved. This process occurs year after year, budget after budget. In itself, this is not necessarily a…

  2. Managing the Student Budget.

    Science.gov (United States)

    Faller, Martha Lewkus

    1984-01-01

    Looks at the factors complicating the management of student worker budgets in libraries (e.g., the number of separate but interrelated budgets involved). Proposes a budgetary system incorporating double-entry bookkeeping, continuous proving, and combination receipts and disbursements. Considers the advantages of the system and details procedures.…

  3. 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.

  4. 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.

  5. Mycocerosic acid synthase exemplifies the architecture of reducing polyketide synthases.

    Science.gov (United States)

    Herbst, Dominik A; Jakob, Roman P; Zähringer, Franziska; Maier, Timm

    2016-03-24

    Polyketide synthases (PKSs) are biosynthetic factories that produce natural products with important biological and pharmacological activities. Their exceptional product diversity is encoded in a modular architecture. Modular PKSs (modPKSs) catalyse reactions colinear to the order of modules in an assembly line, whereas iterative PKSs (iPKSs) use a single module iteratively as exemplified by fungal iPKSs (fiPKSs). However, in some cases non-colinear iterative action is also observed for modPKSs modules and is controlled by the assembly line environment. PKSs feature a structural and functional separation into a condensing and a modifying region as observed for fatty acid synthases. Despite the outstanding relevance of PKSs, the detailed organization of PKSs with complete fully reducing modifying regions remains elusive. Here we report a hybrid crystal structure of Mycobacterium smegmatis mycocerosic acid synthase based on structures of its condensing and modifying regions. Mycocerosic acid synthase is a fully reducing iPKS, closely related to modPKSs, and the prototype of mycobacterial mycocerosic acid synthase-like PKSs. It is involved in the biosynthesis of C20-C28 branched-chain fatty acids, which are important virulence factors of mycobacteria. Our structural data reveal a dimeric linker-based organization of the modifying region and visualize dynamics and conformational coupling in PKSs. On the basis of comparative small-angle X-ray scattering, the observed modifying region architecture may be common also in modPKSs. The linker-based organization provides a rationale for the characteristic variability of PKS modules as a main contributor to product diversity. The comprehensive architectural model enables functional dissection and re-engineering of PKSs.

  6. Who needs budgets?

    Science.gov (United States)

    Hope, Jeremy; Fraser, Robin

    2003-02-01

    Budgeting, as most corporations practice it, should be abolished. That may sound radical, but doing so would further companies' long-running efforts to transform themselves into developed networks that can nimbly adjust to market conditions. Most other building blocks are in place, but companies continue to restrict themselves by relying on inflexible budget processes and the command-and-control culture that budgeting entails. A number of companies have rejected the foregone conclusions embedded in budgets, and they've given up the self-interested wrangling over what the data indicate. In the absence of budgets, alternative goals and measures--some financial, such as cost-to-income ratios, and some nonfinancial, such as time to market-move to the foreground. Companies that have rejected budgets require employees to measure themselves against the performance of competitors and against internal peer groups. Because employees don't know whether they've succeeded until they can look back on the results of a given period, they must use every ounce of energy to ensure that they beat the competition. A key feature of many companies that have rejected budgets is the use of rolling forecasts, which are created every few months and typically cover five to eight quarters. Because the forecasts are regularly revised, they allow companies to continuously adapt to market conditions. The forecasting practices of two such companies, both based in Sweden, are examined in detail: the bank Svenska Handelsbanken and the wholesaler Ahlsell. Though the first companies to reject budgets were located in Northern Europe, organizations that have gone beyond budgeting can be found in a range of countries and industries. Their practices allow them to unleash the power of today's management tools and realize the potential of a fully decentralized organization.

  7. Beam positioning error budget in ICF driver

    CERN Document Server

    Shi Zhi Quan; Su Jing Qin

    2002-01-01

    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

  8. 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.

  9. Global Carbon Budget 2016

    Science.gov (United States)

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

    2016-11-01

    Accurate assessment of anthropogenic carbon dioxide (CO2) emissions and their redistribution among the atmosphere, ocean, and terrestrial biosphere - the "global carbon budget" - is important to better understand the global carbon cycle, support the development of climate policies, and project future climate change. Here we describe data sets and methodology to quantify 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 and 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, 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. 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 carbon budget. For the last decade available (2006-2015), EFF was 9

  10. 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),...

  11. Solving the nanostructure problem: exemplified on metallic alloy nanoparticles

    Science.gov (United States)

    Petkov, Valeri; Prasai, Binay; Ren, Yang; Shan, Shiyao; Luo, Jin; Joseph, Pharrah; Zhong, Chuan-Jian

    2014-08-01

    With current technology moving rapidly toward smaller scales nanometer-size materials, hereafter called nanometer-size particles (NPs), are being produced in increasing numbers and explored for various useful applications ranging from photonics and catalysis to detoxification of wastewater and cancer therapy. Nature also is a prolific producer of useful NPs. Evidence can be found in ores on the ocean floor, minerals and soils on land and in the human body that, when water is excluded, is mostly made of proteins that are 6-10 nm in size and globular in shape. Precise knowledge of the 3D atomic-scale structure, that is how atoms are arranged in space, is a crucial prerequisite for understanding and so gaining more control over the properties of any material, including NPs. In the case of bulk materials such knowledge is fairly easy to obtain by Bragg diffraction experiments. Determining the 3D atomic-scale structure of NPs is, however, still problematic spelling trouble for science and technology at the nanoscale. Here we explore this so-called ``nanostructure problem'' from a practical point of view arguing that it can be solved when its technical, that is the inapplicability of Bragg diffraction to NPs, and fundamental, that is the incompatibility of traditional crystallography with NPs, aspects are both addressed properly. As evidence we present a successful and broadly applicable, 6-step approach to determining the 3D atomic-scale structure of NPs based on a suitable combination of a few experimental and computational techniques. This approach is exemplified on 5 nm sized PdxNi100-x particles (x = 26, 56 and 88) explored for catalytic applications. Furthermore, we show how once an NP atomic structure is determined precisely, a strategy for improving NP structure-dependent properties of particular interest to science and technology can be designed rationally and not subjectively as frequently done now.With current technology moving rapidly toward smaller scales

  12. 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

  13. 20th century sediment budget trends on the Western Gulf of Lions shoreface (France): An application of an integrated method for the study of sediment coastal reservoirs

    Science.gov (United States)

    Brunel, C.; Certain, R.; Sabatier, F.; Robin, N.; Barusseau, J. P.; Aleman, N.; Raynal, O.

    2014-01-01

    This paper presents a shoreface sediment budget established for the 20th century (1895-1984-2009) along the microtidal wave-dominated coast of the western Gulf of Lions (Languedoc-Roussillon, Mediterranean Sea, SE France). The implementation of a diachronic bathymetric approach, coupled with the definition of sand reservoirs (upper sand unit - USU) by very high-resolution seismic surveys and the results of LiDAR investigations, offers a new means of defining precisely the magnitude and change trends of the sediment budget. The aim of this study is to link the Large Scale Coastal Behaviour (LSCB) of the littoral prism (expressed in terms of shoreface sediment budget, shoreface sediment volume and spatial distribution pattern of cells) to climatic change, river sediment input to the coast, longshore sediment transport distribution, impact of hard coastal defence structures and artificial beach nourishment. The results show a significant reduction of the volume of the western Gulf of Lions littoral prism over 114 years (- 26.1 ± 4.6 × 106 m3). From 1895 to 1984, the overall budget is slightly positive, with a volume estimated at 4.1 ± 3.5 × 106 m3. For 1984-2009, however, the estimated sediment budgets clearly indicate that erosion is dominant over the last 25 years, with a volume loss of - 30.2 ± 4.2 × 106 m3. In relation to the long-term sediment budget and longshore drift pattern, the long-term trend of the USU volume distribution displays strong spatio-temporal contrasts linked to longshore sediment drift, spatial distribution of fluvial sediment inputs and hard engineering structures. Locally, the sedimentary reservoir is significantly eroded within a century (- 80% of USU), since the initial amount present was low and not sustainable. The emphasis is on the importance of considering the volume changes of available sediment reservoirs rather than their losses and gains. Erosion of the Languedoc-Roussillon shoreface is likely to continue in the future due to

  14. The Optimization of Budget Outcome to Create Trust in Public Expenditure Allocation on Local Budget

    Directory of Open Access Journals (Sweden)

    Hendri Koeswara

    2016-11-01

    Full Text Available Planning and budgeting process is the most crucial process in the administration of local government. Results of previous studies in Solok, the increase in the total budget is not accompanied by spending management capabilities. Expenditure of public service has always fluctuated, but ideally should always increasing. This study aimed to analyze the outcome of the budget in the allocation of public spending in an effort to realize the presence of trust on the budget in Solok West Sumatra Province. This study uses qualitative research methods with the type of research that is selected using descriptive type. While the techniques of data collection are done through an interview, observation and documentation study. This study further highlights the emic perspective, is the voice of the informant, not the personal opinion of the researchers (etic. Then, the data analysis is done categorically and chronologically, viewed repeatedly, and will continue to be encoded. To test the verification of data, triangulation is done by comparing the results of interviews with documents obtained in the field and testing of concepts used by researchers with the information given by the informant. The results showed that the pathology was found that budget allocations reflect inefficiencies as a failure of the link between policy, planning, and budgeting as a fragmented system. But on the other hand, it must be admitted there has been “trust” among policymaking actors in allocating public expenditure budget in playing the role in the budget policy.

  15. 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

  16. 基于网络计划法的国防科研试验费预算管理创新研究%The Network Programming Method-based Budget Management Innovation on the National Defense Scientific Research and Experiment Funds

    Institute of Scientific and Technical Information of China (English)

    陈鸿; 王韶鹏; 熊嗣强

    2012-01-01

    This paper puts forward innovation thought of national defense scientific research and experiment funds budget management from budgeting and budget execution. Through constructing the Network Programming method-based budgeting model, integrating the budget factors into the mission plans, combining the various steps' cost with task target closely, making use of "plan-tracking-control" whole management method, checking at each level and examining step by step in the budget implementation process, the beneficial cycle that the science and refinement of budgeting drives budget management legalization will be realized.%从预算编制和预算执行2个方面提出了创新国防科研试验费预算管理的思路.构建以网络计划法为基础的预算编制模式,将经费预算因素融入到细化的任务计划之中,将费用与任务目标有机结合起来;运用“计划-跟踪-控制”的全程管理方法,在预算执行过程中层层把关,步步考评,实现以预算编制的科学化、精细化带动预算管理法制化的良性循环.

  17. A review of the main factors influencing the FT-IR-PLS abilities exemplified with petrochemical qualimetric applications.

    Science.gov (United States)

    Andrade, J M; Garcia, M V; Lopez-Mahia, P; Prada, D

    1997-12-01

    Quality control usually involves monitoring several variables directly related with industrial necessities using univariate tests. One powerful alternative is to link multivariate analytical techniques and multivariate chemometrics. In this way, Fourier Transform Infrared spectroscopy and Partial Least Squares regression are used to discuss and review several advantages and drawbacks encountered in using such combination in industrial facilities. Typical drawbacks are selection of data pretreatment, errors in reference methods, selection of calibration and validation sets and model-aging. This review is exemplified with petrochemical applications although other fields are also considered (mainly when dealing with data pretreatment).

  18. 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...... budgetary control as involving the following: 1. The statement of the plans of all the departments of the business for a certain period of time in the form of estimates 2. The coordination of these estimates into a well-balanced program for the business as a whole. 3. The preparation of reports showing...... a comparison between the actual and the estimated performance, and the revision of the original plans when these reports show that such a revision is necessary. As can be seen from the statement budgetary control includes at the same time a planning and coordination mechanism for actions and performance ex...

  19. OPTIMIZING LOCAL BUDGET BALANCING IN ROMANIA

    Directory of Open Access Journals (Sweden)

    Gyorgy Adina Crsitina

    2011-07-01

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

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

    Data.gov (United States)

    Executive Office of the President — This file contains historical budget authority and offsetting receipts for 1976 through the current budget year, as well as four years of projections. It can be used...

  1. European Union Budget Politics

    DEFF Research Database (Denmark)

    Citi, Manuele

    2015-01-01

    The marginal involvement of the European Union (EU) in redistributive policies and its limited fiscal resources have led to a notable lack of attention by EU scholars towards the EU budget and its dynamics. Yet the nature of the budgetary data and their high usability for statistical analysis make...

  2. NOAA seeks healthy budget

    Science.gov (United States)

    Bush, Susan

    The small, crowded room of the House side of the U.S. Capitol building belied the large budget of $1,611,991,000 requested for Fiscal Year 1992 by the National Oceanic and Atmospheric Administration. John A. Knauss, Undersecretary for Oceans and Atmosphere, U.S. Department of Commerce, delivered his testimony on February 28 before the House Appropriations Subcommittee on Commerce, Justice, and State, the Judiciary and Related Agencies. He told the subcommittee that the budget “attempts to balance the two goals of maintaining NOAA's position as an important science agency and addressing the serious budget problems that the government continues to face.”Climate and global change, modernization of the National Weather Service, and the Coastal Ocean Science program are NOAA's three ongoing, high-priority initiatives that the budget addresses. Also, three additional initiatives—a NOAA-wide program to improve environmental data management, President Bush's multiagency Coastal America initiative, and a seafood safety program administered jointly by NOAA and the Food and Drug Administration—are addressed.

  3. Budgeting in Hard Times.

    Science.gov (United States)

    Parrino, Frank M.

    2003-01-01

    Interviews with school board members and administrators produced a list of suggestions for balancing a budget in hard times. Among these are changing calendars and schedules to reduce heating and cooling costs; sharing personnel; rescheduling some extracurricular activities; and forming cooperative agreements with other districts. (MLF)

  4. Implementing Responsibility Centre Budgeting

    Science.gov (United States)

    Vonasek, Joseph

    2011-01-01

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

  5. 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)…

  6. Implementing Responsibility Centre Budgeting

    Science.gov (United States)

    Vonasek, Joseph

    2011-01-01

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

  7. Pakistan boosts science budget

    Science.gov (United States)

    Harris, Margaret

    2009-08-01

    Government spending on science and technology development in Pakistan will jump by about a quarter in 2009-2010 compared with the previous fiscal year, with big increases planned for nuclear physics and higher education. In late June the country's National Assembly approved a budget of 48.2bn Pakistani rupees (Rs), or about £361m, for new science projects.

  8. Estimating long-term evolution of fine sediment budget in the Iffezheim reservoir using a simplified method based on classification of boundary conditions

    Science.gov (United States)

    Zhang, Qing; Hillebrand, Gudrun; Hoffmann, Thomas; Hinkelmann, Reinhard

    2017-04-01

    The Iffezheim reservoir is the last of a series of reservoirs on the Upper Rhine in Germany. Since its construction in 1977, approximately 115,000 m3 of fine sediments accumulate annually in the weir channel (WSA Freiburg, 2011). In order to obtain detailed information about the space-time development of the topography, the riverbed evolution was measured using echo sounding by the German Federal Waterways and Shipping Administration (WSV). 37 sets of sounding data, which have been obtained between July 2000 and February 2011, were used in this research. In a previous work, the morphodynamic processes in the Iffezheim reservoir were investigated using a high-resolution 3D model. The 3D computational fluid dynamic software SSIIM II (Olsen, 2014) was used for this purpose (Zhang et al., 2015). The model was calibrated using field measurements. A computational time of 14.5 hours, using 24 cores of a 2.4 GHz reference computer, was needed for simulating a period of three months on a grid of 238,013 cells. Thus, the long-term (e.g. 30 years) simulation of morphodynamics of the fine sediment budget in the Iffezheim reservoir with this model is not feasible. A low complexity approach of "classification of the boundary conditions of discharge and suspended sediment concentration" was applied in this research for a long-term numerical simulation. The basic idea of the approach is to replace instationary or quasi-steady simulations of deposition by a limited series of stationary ones. For these, daily volume changes were calculated considering representative discharge and concentration. Representative boundary conditions were determined by subdividing time series of discharge and concentration into classes and using central values per class. The amount of the deposition in the reservoir for a certain period can then be obtained by adding up the calculated daily depositions. This approach was applied to 10 short-term periods, between two successive echo sounding measurements

  9. [Social psychiatry and neurobiology : A long overdue convergence exemplified by schizophrenia].

    Science.gov (United States)

    Kawohl, W; Wyss, C; Roser, P; Brüne, M; Rössler, W; Juckel, G

    2017-05-01

    The proliferation of biological psychiatry has greatly increased over the last two decades. With the possibility to carry out brain research using modern technical methods, it seemed that social influencing factors would lose importance in the development of mental diseases; however, in actual fact this does not seem to be justified. It is necessary to overcome this separation, in that social factors are incorporated into a conceptual framework in the development of mental diseases, which simultaneously also takes the results of current neurobiological research into consideration. The aims of this review article are to summarize the current state of sociopsychiatric research and to emphasize the perspectives of the biological principles and their validity with respect to the social dimensions of psychiatry, as exemplified by schizophrenic disorders. The article presents the options for a biosocial approach in social psychiatry and gives an overview of the currently available literature. There is an abundance of neurobiological research approaches, which are closely associated with sociopsychiatric topics, such as social cognition. Social psychiatry and biological psychiatry should no longer be considered as diametrically opposed subdisciplines. On the contrary, the options which could emerge from a synthesis must be used in research and clinical practice.

  10. Determining the Budget of Marketing Communication in Big Advertisers

    Directory of Open Access Journals (Sweden)

    Fabiano Palhares Galão

    2015-09-01

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

  11. Lens-mount stability trade-off: a survey exemplified for DUV wafer inspection objectives

    Science.gov (United States)

    Bouazzam, Achmed; Erbe, Torsten; Fahr, Stephan; Werschnik, Jan

    2015-09-01

    The position stability of optical elements is an essential part of the tolerance budget of an optical system because its compensation would require an alignment step after the lens has left the factory. In order to achieve a given built performance the stability error contribution needs to be known and accounted for. Given a high-end lens touching the edge of technology not knowing, under- or overestimating this contribution becomes a serious cost and risk factor. If overestimated the remaining parts of the budget need to be tighter. If underestimated the total project might fail. For many mounting principles the stability benchmark is based on previous systems or information gathered by elaborated testing of complete optical systems. This renders the development of a new system into a risky endeavour, because these experiences are not sufficiently precise and tend to be not transferable when scaling of the optical elements is intended. This contribution discusses the influences of different optical mounting concepts on the position stability using the example of high numerical aperture (HNA) inspection lenses working in the deep ultraviolet (DUV) spectrum. A method to investigate the positional stability is presented for selected mounting examples typical for inspection lenses.

  12. See-Through Budgets

    Institute of Scientific and Technical Information of China (English)

    2006-01-01

    A more transparent budget is needed to keep track of fiscal expenditures Just what was the massive 3 trillion yuan in revenue collected by the Chinese Government last fiscal year used for? This is a big question swirling around the conversation tables of a nation eager for answers. Most Chinese people are now increasingly aware of the right to know how governments at all levels spend their money and are

  13. 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…

  14. Maintaining collections with a flat budget

    Directory of Open Access Journals (Sweden)

    Sara E Morris

    2017-03-01

    Full Text Available This paper focuses on the various processes, methods and tough decisions made by the University of Kansas Libraries to provide library materials while maintaining a flat collections budget for over eight years. During this period, those responsible for the Libraries’ collections have implemented quick stop- gap measures, picked all the ‘low-hanging fruit’, and eventually canceled a large journal package. This case study will help other librarians facing the reality of maintaining collections at a time when budgets, changing formats and publication practices are all obstacles to providing patrons with what they need.

  15. Monitoring the Efficiency of Budget Management of Trade Enterprises in Ukraine

    Directory of Open Access Journals (Sweden)

    Frolova Larysa V

    2016-08-01

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

  16. Budgeting-Based Organization of Internal Control

    Science.gov (United States)

    Rogulenko, Tatiana; Ponomareva, Svetlana; Bodiaco, Anna; Mironenko, Valentina; Zelenov, Vladimir

    2016-01-01

    The article suggests methodical approaches to the budgeting-based organization of internal control, determines the tasks and subtasks of control that consist in the construction of an efficient system for the making, implementation, control, and analysis of managerial decisions. The organization of responsibility centers by means of implementing…

  17. 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.

  18. Character Journaling through Social Networks: Exemplifying Tenets of the New Literacy Studies

    Science.gov (United States)

    White, John Wesley; Hungerford-Kresser, Holly

    2014-01-01

    Countering reactionary attempts to ban social media from schools is a strong research based rationale for bringing social media into the literacy classroom. When used as a medium to explore literature--or more specifically for interactive character journaling--this medium exemplifies how meaning is created by individuals' interactions with…

  19. An International Perspective on Value Learning in the Kindergarten--Exemplified by the Value Forgiveness

    Science.gov (United States)

    Gunnestad, Arve; Mørreaunet, Sissel; Onyango, Silas

    2015-01-01

    This article highlights value learning in kindergartens exemplified by the value of forgiveness. Values are basic ideas on human behaviour and they function as a compass that helps children to make choices and priorities in their lives, to choose between good or bad, right or wrong. Value learning is an important part of the educational work in a…

  20. [THE IMPLEMENTATION OF "EFFECTIVE CONTRACT" EXEMPLIFIED BY THE MEDICAL CENTER OF YAKUTSK].

    Science.gov (United States)

    Borisova, E A; Savvina, N V; Lutskan, I P; Timofeev, L F

    2015-01-01

    The article considers issue of implementation of employment agreement by way of effective contract exemplified by the Yakutsk medical center of the Republic Sakha (Yakutia). The new job descriptions, criteria of effectiveness, ratings of implementation of functions of medical job position were developed. At that, mechanisms of registration and implementation of social guarantees in respect of health workers were proposed.

  1. Scales of renewability exemplified by a case study of three Danish pig production systems

    DEFF Research Database (Denmark)

    Wright, Christina; Østergård, Hanne

    2015-01-01

    (C)) exemplifies the use of this set of indicators. The results show that at the on-site scale the pig production systems had about the same fraction of renewable inputs of less than 0.5%. However, when the renewability fraction of inputs was accounted for at the global scale, the two organic systems...

  2. Reforming the EU Budget

    DEFF Research Database (Denmark)

    Citi, Manuele

    The marginal involvement of the EU in redistributive policies and its limited fiscal resources have led to a lack of attention to the EU budget and its determinants. In this paper I analyse an original dataset containing yearly data on the main macrocategories of expenditure and how they have...... changed over the last three decades (1984-2013). Using time series analysis, I find that the ability to form winning coalitions in the Council, the ideological position of the co-legislators, and some ‘structuring events’ - like the adoption of the Multiannual Financial Framework and the accession...

  3. Marketing with limited budget

    OpenAIRE

    Smirnova, Daria

    2017-01-01

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

  4. On Current Budget Accounting Method%现行预算会计核算方法相关问题的思考

    Institute of Scientific and Technical Information of China (English)

    朱荣

    2011-01-01

    China's current budget accounting system is composed of public finance budgetary accounting, accounting of governmental units and accounting for nonprofit organizations. Based on accounting on cash basis, aiming at meeting the requirement of budgetary management of government, it accounts the financial revenue, expenditure and balance. At the same time, it reveals the government's asset and liability. This paper analyzes the problems existing in the practical work, and puts forward the corresponding improvements.%我国现行的财政总预算会计、行政单位会计和事业单位会计共同构建的预算会计体系,是在收付实现制的基础上,以满足政府财政预算管理的目的,核算财政资金的收入、支出和结余情况,同时在一定程度上反映了政府的资产与负债等信息.本文就实务工作中所出现的几个问题进行了分析,并提出了相应的改进意见.

  5. Environmental budget and policy goal

    Energy Technology Data Exchange (ETDEWEB)

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

    1998-12-01

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

  6. 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

  7. Derivation of the radiation budget at ground level from satellite measurements

    Science.gov (United States)

    Raschke, E.

    1982-01-01

    Determination of the Earth radiaton budget and progress in measurement of the budget components and in the treatment of imaging data from satellites are described. Methods for calculating the radiation budget in a general circulation model, radiative transfer characteristics of clouds, computation of solar radiation at ground level using meteorological data and development of a 10-channel radiometer are discussed.

  8. Development of the first metabolite-based LC-MS(n) urine drug screening procedure-exemplified for antidepressants.

    Science.gov (United States)

    Wissenbach, Dirk K; Meyer, Markus R; Remane, Daniela; Weber, Armin A; Maurer, Hans H

    2011-04-01

    In contrast to GC-MS libraries, currently available LC-MS libraries for toxicological detection contain besides parent drugs only some main metabolites limiting their applicability for urine screening. Therefore, a metabolite-based LC-MS(n) screening procedure was developed and exemplified for antidepressants. The library was built up with MS(2) and MS(3) wideband spectra using an LXQ linear ion trap with electrospray ionization in the positive mode and full-scan information-dependent acquisition. Pure substance spectra were recorded in methanolic solution and metabolite spectra in urine from rats after administration of the corresponding drugs. After identification, the metabolite spectra were added to the library. Various drugs and metabolites could be sufficiently separated. Recovery, process efficiency, matrix effects, and limits of detection for selected drugs were determined using protein precipitation. Automatic data evaluation was performed using ToxID and SmileMS software. The library consists of over 700 parent compounds including 45 antidepressants, over 1,600 metabolites, and artifacts. Protein precipitation led to sufficient results for sample preparation. ToxID and SmileMS were both suitable for target screening with some pros and cons. In our study, only SmileMS was suitable for untargeted screening being not limited to precursor selection. The LC-MS(n) method was suitable for urine screening as exemplified for antidepressants. It also allowed detecting unknown compounds based on known fragment structures. As ion suppression can never be excluded, it is advantageous to have several targets per drug. Furthermore, the detection of metabolites confirms the body passage. The presented LC-MS(n) method complements established GC-MS or LC-MS procedures in the authors' lab.

  9. Methods of supporting learning and development of competence's with a view to electricity conservation - exemplified by hotels and restaurants; Metoder der kan stoette medarbejdernes laering og kompetanceudvikling med henblik pae el-besparelser - eksemplificeret ved hoteller og restauranter

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2005-12-15

    This report explains the R and D project and provides the background for the developed overview model and the established homepage under www.horesta/elfor.dk, where the results from the project are published. The aim of this project has been to develop and test a method that can support learning and competence development in relation to energy consumption in hotels and restaurants. The aim being to support the employee's ability and will to act towards occurring problems and provide solutions to energy consumption. The project has resulted in the development of an overview model, which support the learning, and competence development of the employees. The model has three main elements or pillars: the hotel, the strategy of involvement and the energy conservation process. Each of them contains a 'descriptive level' and a 'result layer' with conclusions in relation to potentials and barriers. Furthermore there is included a layer of examples. Initial there has been made a systematic mapping of the energy consumption in hotels and restaurants in relation to the building design and the behaviours of the employees. Special focus has been given to the possibilities for energy conservation through change in the behaviour and habits of consuming energy. The mapping is based on already available materials/methods to up-date these materials/methods the energy consumption was registered in 6 typical hotels and restaurants. The mapping covered measurement of the total electricity consumption and the consumption at selected areas/apparatus followed by a registration of the utilisation of locations and apparatus to identify significant possibilities for conservation of electricity. The effect for savings on electricity and especially the behavioural related savings was evaluated and good practices were established. The most promising possibilities for savings were described in guidelines. These guidelines, which are registered at the project homepage and

  10. 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....

  11. Methods of supporting learning and development of competence's with a view to electricity conservation - exemplified by hotels and restaurants; Metoder der kan stoette medarbejdernes laering og kompetanceudvikling med henblik pae el-besparelser - eksemplificeret ved hoteller og restauranter

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2005-12-15

    This report explains the R and D project and provides the background for the developed overview model and the established homepage under www.horesta/elfor.dk, where the results from the project are published. The aim of this project has been to develop and test a method that can support learning and competence development in relation to energy consumption in hotels and restaurants. The aim being to support the employee's ability and will to act towards occurring problems and provide solutions to energy consumption. The project has resulted in the development of an overview model, which support the learning, and competence development of the employees. The model has three main elements or pillars: the hotel, the strategy of involvement and the energy conservation process. Each of them contains a 'descriptive level' and a 'result layer' with conclusions in relation to potentials and barriers. Furthermore there is included a layer of examples. Initial there has been made a systematic mapping of the energy consumption in hotels and restaurants in relation to the building design and the behaviours of the employees. Special focus has been given to the possibilities for energy conservation through change in the behaviour and habits of consuming energy. The mapping is based on already available materials/methods to up-date these materials/methods the energy consumption was registered in 6 typical hotels and restaurants. The mapping covered measurement of the total electricity consumption and the consumption at selected areas/apparatus followed by a registration of the utilisation of locations and apparatus to identify significant possibilities for conservation of electricity. The effect for savings on electricity and especially the behavioural related savings was evaluated and good practices were established. The most promising possibilities for savings were described in guidelines. These guidelines, which are registered at the project homepage and

  12. To Explore the Methods and Matters Needing Attention in the Audit of Budget and Final Account of Building Cost%建筑造价预结算审核的方法与注意事项探讨

    Institute of Scientific and Technical Information of China (English)

    崔岩; 周婷; 孙丽娜

    2014-01-01

    In the field of building, builders focus on the devel- opment of the auditing of construction cost. This paper anal- yzed the current method of the auditing of construction cost budget in our country, and discussed the auditing mode, hoping to provide a reference for the personnel of construction indu- stry.%在建筑领域中,其行业发展的重点是建筑造价的预结算审核。本文就当前我国建筑造价的预结算审核方法进行了分析,并对其审核方式进行了探讨,希望能够为建筑行业人员提供参考。

  13. 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.

  14. Budget Report 2009: Adjustment Time

    Science.gov (United States)

    Oder, Norman

    2009-01-01

    This article reports on a 2009 budget survey conducted by "Library Journal" in which a random sample of U.S. public libraries were surveyed via mail or fax in October 2008. Those that answered the survey projected a modest increase in budgets for 2009, just 2%, with less than a 1% increase in funds for materials, a predictable area for cuts. That…

  15. FLEXIBLE BUDGET OF SPORT COMPETITIONS

    Directory of Open Access Journals (Sweden)

    Dragan Vukasović

    2009-11-01

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

  16. RESPONSIBILITY CENTERS AND ENTITY BUDGETS

    Directory of Open Access Journals (Sweden)

    BÎRCĂ ALIONA

    2016-12-01

    Full Text Available The investigation on relationships between responsibility centers and budgets supposes examining the influence of management control over the entity management structures. Thus, responsibility centers help to streamline the management structure and ensure the implementation of the budget system into practice. Budgeting refers to the transformation of financial plans into monetary units. The pragmatic approach of the relationship between responsibility centers and budgets is analyzed on the basis of Romanian entities in the regulated market of the Bucharest Stock Exchange. The fact that entities which show the management structure and at the same time show the income and expense budget makes us claim that both have an important role to play in implementing the entity strategies.

  17. Novel method for the study of receptor Ca2+ signalling exemplified by the NK1 receptor

    DEFF Research Database (Denmark)

    Heding, A; Elling, C E; Schwartz, T W

    2002-01-01

    We have used a novel technology (NovoStar from BMG Labtechnologies) for the study of the Ca2+ signalling of the human tackykinin NK1 (hNK-I receptor). The NovoStar is a microplate reader based on fluorescence and luminescence. The instrument implements a robotic pipettor arm and two microplate...... carriers, typically one for samples and one for cells. The robotic pipettor arm can transfer sample (agonist or antagonist) from the sample plate or other liquid containers to the cell plate, facilitating the study of Ca2+ signalling to such a degree that the instrument can be used for Medium Throughput...

  18. The Pabst's method: an effective and low-budget tool for the forensic comparison of opaque thermoplastics--part 1: Additional discrimination of black electrical tapes.

    Science.gov (United States)

    Henning, Siegfried; Schönberger, Torsten; Simmross, Ulrich

    2013-12-10

    For many years now, Pabst's micro-press has been used in German forensic science laboratories as a valuable addition to methods of comparative analysis of plastic trace evidence. However, it is as yet hardly known in laboratories outside of Germany. The principal reproducibility is demonstrated by a homogeneity check of a raw backing material of defined origin. The illustrated results of a proficiency test emphasise the applicability of the Pabst method for forensic comparisons. The discrimination power of the Pabst method was tested by taking 90 black PVC-backings provided by the FBI Laboratory, i.e. those that could not be discriminated by standard methods. In this way further discriminations could be achieved. In the following, the Pabst method is therefore introduced as a straightforward, inexpensive and useful tool.

  19. 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...

  20. 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).

  1. Increase voted to NSF Budget

    Science.gov (United States)

    Richman, Barbara T.

    The Subcommittee on Science, Research, and Technology of the House Committee on Science and Technology voted by a narrow margin on March 10 to increase the National Science Foundation (NSF) budget authorization by $30 million, pushing the total budget to $1099.5 million. The increase is targeted solely for science and engineering education (see table). Although the total for research and related activities in NSF remained the same as in President Reagan's budget request, the subcommittee shifted funds among directorates, including an $8.9 million decrease from the budget of the Directorate for Astronomical, Atmospheric, Earth, and Ocean Sciences (AAEO). The subcommittee action also calls for $1.6 million to be allocated to United States participation in the International Institute for Applied Systems Analysis (NASA).

  2. 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)

  3. 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.

  4. THE CASE STUDY METHOD. AN ALTERNATIVE TO DETERMINE THE THEORETICAL AND PRACTICAL REGULARITIES IN SCIENTIFIC RESEARCH / EL MÉTODO ESTUDIO DE CASOS. UNA VÍA PARA LA DETERMINACIÓN DE REGULARIDADES TEÓRICAS Y PRÁCTICAS EN LA INVESTIGACIÓN CIENTÍFICA

    Directory of Open Access Journals (Sweden)

    Yoenia Virgen Barbán Sarduy

    2012-12-01

    Full Text Available In this article, it is shown the results gotten through the application of the case study method in a sample of four school children deaf and blind. This method allowed the determination of theoretical and practical regularities, from the coherent application of tools and techniques in different periods for the gathering and evaluation of the results gotten in the investigation. To understand it, it begins with the theoretical budget which portrays the conception of the author and it is exemplified through four cases studied and the theoretical and practical regularities which were determined for the social integration of those school children.

  5. Russia’s State Budget in 2012

    OpenAIRE

    Sergey Belev; Tatiana Tischenko; Ilya Sokolov

    2013-01-01

    This paper deals with 2012 Russia's state budget. Authors speak about general characteristics of the budget system in Russia. They analyse revenues from major taxes and main parameters of the federal budget in 2012 and for 2012-2014, explain budget expenditures and give prospects of the budgetary and tax policy in Russia..

  6. Why Do School District Budget Referenda Fail?

    Science.gov (United States)

    Ehrenberg, Ronald G.; Ehrenberg, Randy A.; Smith, Christopher L.; Zhang, Liang

    2004-01-01

    Our article analyzes historical data for New York State on the percentage of school board budget proposals that are defeated each year and panel data that we have collected on budget vote success for individual school districts in the state. We find that changes in state aid have little impact on budget vote success. Defeating a budget in one year…

  7. How to manage co-product inputs in emergy accounting exemplified by willow production for bioenergy

    DEFF Research Database (Denmark)

    Kamp, Andreas; Østergård, Hanne

    2013-01-01

    algebra rules, we describe approaches to calculate solar transformities when co-production is involved and give guidelines on how to compare products and systems. The approaches are exemplified in a comparison between willow biomass, fertilised with manure, and natural gas used as feedstock for combined...... heat and power (CHP) production. A Danish willow-based CHP model system was assessed whereas data for the fossil-based system was from literature. When compared on a product-to-product basis using the reference approach, bio-based CHP production is inferior to fossil-based CHP with respect to resource...

  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. 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...... with contingencies as perceived environmental uncertainty, size or decentralization. Instead increased competitive pressure is associated with supplementing the budget with rolling forecasts....

  10. Gender Equality From A Gender Budgeting Perspective

    OpenAIRE

    Nyevero Maruzani; Nogget Matope; Efiritha Chauraya

    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. Energy and helicity budgets of solar quiet regions

    CERN Document Server

    Tziotziou, K; Georgoulis, M K; Kontogiannis, I

    2014-01-01

    We investigate the free magnetic energy and relative magnetic helicity budgets of solar quiet regions. Using a novel non-linear force-free method requiring single solar vector magnetograms we calculate the instantaneous free magnetic energy and relative magnetic helicity budgets in 55 quiet-Sun vector magnetograms. As in a previous work on active regions, we construct here for the first time the (free) energy-(relative) helicity diagram of quiet-Sun regions. We find that quiet-Sun regions have no dominant sense of helicity and show monotonic correlations a) between free magnetic energy/relative helicity and magnetic network area and, consequently, b) between free magnetic energy and helicity. Free magnetic energy budgets of quiet-Sun regions represent a rather continuous extension of respective active-region budgets towards lower values, but the corresponding helicity transition is discontinuous due to the incoherence of the helicity sense contrary to active regions. We further estimate the instantaneous free...

  12. Generic Advertising Optimum Budget for Iran’s Milk Industry

    Directory of Open Access Journals (Sweden)

    H. Shahbazi

    2016-05-01

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

  13. Delimitation of Areas of Environmental Conflicts on the Background of Geological Conditions, Exemplified by Stary Sącz Commune

    Directory of Open Access Journals (Sweden)

    Gałaś Slávka

    2014-12-01

    Full Text Available Delimitation and characterization of areas of conflict are essential to assess suitability of land for different activities carried out in the field of rational land use. In the paper, delimitation of the conflict areas and conflicts categorization in terms of possibility of their overcoming, the scale of the range and the period of their occurrence exemplified by urban - rural commune Stary Sącz have been presented. The software ArcGIS 10.1, the method of maps superimposing and analysis of interactions between different geoenvironmental factors have been applied to obtain the goal of the investigation. Specific geological structure together with morphological and climatic conditions in Stary Sącz commune create ideal conditions for occurrence of con-flict areas on the background of the geological conditions. Accurate and early recognition of these conflicts - existing and potential ones, is a prerequisite for the environmental risk prevention and elimination of its effects through the proper preparation of planning documents and development plans and programs.

  14. Delimitation of Areas of Environmental Conflicts on the Background of Geological Conditions, Exemplified by Stary Sącz Commune

    Science.gov (United States)

    Gałaś, Slávka

    2014-12-01

    Delimitation and characterization of areas of conflict are essential to assess suitability of land for different activities carried out in the field of rational land use. In the paper, delimitation of the conflict areas and conflicts categorization in terms of possibility of their overcoming, the scale of the range and the period of their occurrence exemplified by urban - rural commune Stary Sącz have been presented. The software ArcGIS 10.1, the method of maps superimposing and analysis of interactions between different geoenvironmental factors have been applied to obtain the goal of the investigation. Specific geological structure together with morphological and climatic conditions in Stary Sącz commune create ideal conditions for occurrence of con-flict areas on the background of the geological conditions. Accurate and early recognition of these conflicts - existing and potential ones, is a prerequisite for the environmental risk prevention and elimination of its effects through the proper preparation of planning documents and development plans and programs.

  15. Understanding Budget Reality in The Perspective of Symbolic Interactionism

    Directory of Open Access Journals (Sweden)

    Lilis Ardini

    2016-08-01

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

  16. 医院科室预算编制方法的创新%Innovation on hospital department budgeting methods CHEN Shimin, SUN Tiehong, CHEN Jiangang,GUO Hangyuan

    Institute of Scientific and Technical Information of China (English)

    陈士敏; 孙铁红; 陈剑刚; 郭航远

    2013-01-01

      通过对科室预算的编制形式、编制流程的探讨,明确科室预算的编制标准和操作细则。提出编制医院科室预算的具体方案,辅助医院年度经营计划的顺利实施,提高科室的工作绩效。%By discussing hospital department budgeting form and process, the details of standard and operation in department budgeting are defined. With the implementing of yearly operation plan, the department budgeting plan is presented to improve department's performance.

  17. Research on a New Approach of R&D Budgeting based on Value Chain

    Directory of Open Access Journals (Sweden)

    Dan Zhu

    2014-10-01

    Full Text Available The aim of this study is to introduce value chain and uses stage-gate model, which is widely used in programming, to find a new approach of R&D budgeting based on value chain. The expense of R&D of contemporary enterprises is taking larger and larger part of the whole production cost, so R&D budgeting, as a forward feed management mode, has been paid great attention to. R&D budgeting model is a management system that contains relevant basic concepts, procedures and methods correspondingly. The present model most enterprises are using follows the budgeting method in the field of manufacturing, which is more difficult to adapt to the characteristics of R&D activities, leading to adverse effects on R&D budget slack, as well as low management efficiency. Actually, the process of budgeting is the allocation of scarce resources to organize all kinds of work.

  18. 附表计量法在工程预算编审中的应用研究%Application of Schedule Measurement Method in Engineering Budget Preparation and Audit

    Institute of Scientific and Technical Information of China (English)

    马行耀; 齐琳

    2014-01-01

    附表计量法主要是利用预先设计好的附表参数或计算结果作为工程量计算表中计算式计算式的方法。主要是在附表计量法中参照工程项目的计量特征进行独立设置的,因此不同的项目分布工程有着不同的计量附表。作为计算表附属的计量附表,在设置上可以相对灵活,还可以图文并茂,以便于预算的编制和审核,同样可以供工程施工管理相关人员使用,实现了一表通用、一表多用。通常我们在反复进行各个使用方法后,能够对计量附表中的错误进行及时纠正,以保证计量附表能够直接应用于计量全过程。%Schedule measurement method is a method that using pre planned schedule parameters or results as the engineering calculation formula method to calculate the type table. The main feature is measured reference project in schedule measurement method in the independent, therefore the different project distribution engineering with different measurement schedules. As the attached computing metering schedule, measurement schedule can be relative flexible in arrangement, also can be illustrated, easy to prepare and review budget, also can be used for engineering construction management personnel to achieve a universal and a multi-purpose. Usually using all methods, the error in the schedule can be corrected to ensure that the metering schedule can be directly applied to the whole measuring process.

  19. 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-

  20. Medicare: FY2009 Budget Issues

    Science.gov (United States)

    2008-02-06

    Proposals include savings achieved through reductions in many of the Medicare payment updates. The Medicare Prescription Drug, Improvement and...9 Short-Term Power Wheelchair Rentals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Current Law...five- year budget window. Proposals include savings achieved through reductions in many of the Medicare payment updates. The Medicare Prescription

  1. Feminism, Budgeting and Gender Justice

    Science.gov (United States)

    Misra, S. N.; Ghadai, Sanjaya Kumar

    2017-01-01

    The Fourth Conference on Women at Beijing (1995) underlined the importance of gender mainstreaming; spurring India to provide for separate Gender Budgeting in 2005-06. The Constitution tries to make fine balance between right to equality and positive discrimination for promoting gender justice in India. Yet high levels of Gender Inequality Index…

  2. Budgeting for Food Service Operations.

    Science.gov (United States)

    Hess, John P.; Van Egmond-Pannell, Dorothy

    1987-01-01

    Fairfax County Public Schools, Virginia, runs a food service operation responsible for serving 100,000 student lunches at 179 school locations each day. In addition, meals are provided by contractual agreement to day care centers and private schools. The budget process is explained and illustrated with a chart. (MLF)

  3. 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

  4. 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...

  5. 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

  6. Spatial frequency domain error budget

    Energy Technology Data Exchange (ETDEWEB)

    Hauschildt, H; Krulewich, D

    1998-08-27

    The aim of this paper is to describe a methodology for designing and characterizing machines used to manufacture or inspect parts with spatial-frequency-based specifications. At Lawrence Livermore National Laboratory, one of our responsibilities is to design or select the appropriate machine tools to produce advanced optical and weapons systems. Recently, many of the component tolerances for these systems have been specified in terms of the spatial frequency content of residual errors on the surface. We typically use an error budget as a sensitivity analysis tool to ensure that the parts manufactured by a machine will meet the specified component tolerances. Error budgets provide the formalism whereby we account for all sources of uncertainty in a process, and sum them to arrive at a net prediction of how "precisely" a manufactured component can meet a target specification. Using the error budget, we are able to minimize risk during initial stages by ensuring that the machine will produce components that meet specifications before the machine is actually built or purchased. However, the current error budgeting procedure provides no formal mechanism for designing machines that can produce parts with spatial-frequency-based specifications. The output from the current error budgeting procedure is a single number estimating the net worst case or RMS error on the work piece. This procedure has limited ability to differentiate between low spatial frequency form errors versus high frequency surface finish errors. Therefore the current error budgeting procedure can lead us to reject a machine that is adequate or accept a machine that is inadequate. This paper will describe a new error budgeting methodology to aid in the design and characterization of machines used to manufacture or inspect parts with spatial-frequency-based specifications. The output from this new procedure is the continuous spatial frequency content of errors that result on a machined part. If the machine

  7. 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...... of their uncertainty, exactly as described in GUM [2]. Pharmaceutical industry has therefore over the last 5 years shown increasing interest in accreditation according to ISO 17025 [3], and today uncertainty budgets are being developed for all so-called critical measurements. The uncertainty of results obtained...

  8. TECHNIQUES FOR MANAGING PROJECTS RISK IN CAPITAL BUDGETING PROCESS

    Directory of Open Access Journals (Sweden)

    Sinisa Bogdan

    2010-12-01

    Full Text Available The paper examines capital budgeting process and techniques of risk analysis in the process of selecting optimal project. Corporate manager in process of capital budgeting uses numerous techniques some of them are based on intuition and experience of manager, and some of them are analytic based on sensitive, scenario, decision tree and Monte Carlo method. All methods are used to determinate and to predict risk influence on the projects. Article deals with analytical techniques and real problems that can arise in capital budgeting process. Trough case study in article we analyzed risks that may emerge from different techniques. Conclusion that emerges from analyzing different methods of risk techniques is that only with right combination of these techniques corporate manager could decide correctly to choose optimal capital project.

  9. Maximum outreach. . . minimum budget

    Science.gov (United States)

    Laychak, Mary Beth

    2011-06-01

    Many astronomical institutions have budgetary constraints that prevent them from spending large amounts on public outreach. This is especially true for smaller organizations, such as the Canada-France-Hawaii Telescope (CFHT), where manpower and funding are at a premium. To maximize our impact, we employ unconventional and affordable outreach techniques that underscore our commitment to astronomy education and our local community. We participate in many unique community interactions, ranging from rodeo calf-dressing tournaments to art gallery exhibitions of CFHT images. Further, we have developed many creative methods to communicate complex astronomical concepts to both children and adults, including the use of a modified webcam to teach infrared astronomy and the production of online newsletter for parents, children, and educators. This presentation will discuss the outreach methods CFHT has found most effective in our local schools and our rural community.

  10. 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...

  11. 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.

  12. A Content Analysis of Defense Budget Rhetoric

    Science.gov (United States)

    2011-06-01

    President’s budget. 14. SUBJECT TERMS Defense Budget, Content Analysis, Political Discourse, Budget Rhetoric, Political Communication , Senate Armed...represent the most recent paradigm shift in political communication research (Scheufele & Tewksbury, 2007, p. 10). These three models combine to construct...this study was to fill the gap on political communication by examining whether Congress was responsive to framing by the President’s budget. To

  13. Shoestring Budget Radio Astronomy

    Science.gov (United States)

    Hoot, John E.

    2017-06-01

    The commercial exploitation of microwave frequencies for cellular, WiFi, Bluetooth, HDTV, and satellite digital media transmission has brought down the cost of the components required to build an effective radio telescope to the point where, for the cost of a good eyepiece, you can construct and operate a radio telescope. This paper sets forth a family of designs for 1421 MHz telescopes. It also proposes a method by which operators of such instruments can aggregate and archive data via the Internet. With 90 or so instruments it will be possible to survey the entire radio sky for transients with a 24 hour cadence.

  14. THE EFFECTIVENESS OF BUDGET ALLOCATION IN PUBLIC PROCUREMENT

    Directory of Open Access Journals (Sweden)

    Irina Yu. Fedorova

    2015-01-01

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

  15. 42 CFR 441.472 - Budget methodology.

    Science.gov (United States)

    2010-10-01

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

  16. 40 CFR 35.9035 - Budget period.

    Science.gov (United States)

    2010-07-01

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

  17. Standards of Excellence in Budget Presentation.

    Science.gov (United States)

    Bolton, Denny G.; Harmer, W. Gary

    This guide describes the Meritorious Budget Awards Program recognizing excellence in school system budgeting awarded by the Association of School Business Officials. The award is designed to help school business administrators achieve a high standard of excellence in budget presentations. Chapters provide the expectations and relevant criteria…

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

    Directory of Open Access Journals (Sweden)

    Remigiusz Romuald Iwańkowicz

    2015-02-01

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

  19. Five countries pioneering accrual budgeting and accounting in central government

    NARCIS (Netherlands)

    Dees, M.; Neelissen, P.A.

    2004-01-01

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

  20. 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.

  1. Capital budgeting practices in Spain

    Directory of Open Access Journals (Sweden)

    Pablo de Andrés

    2015-01-01

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

  2. New York State budget update.

    Science.gov (United States)

    1999-04-01

    The New York State Assembly proposed a 1999-2000 spending plan that rejected Governor George Pataki's sweeping cuts in funding for AIDS and other health-related programs. The proposal would add $12.4 million to AIDS services, including $10 million for community-based HIV-related services. The State Senate has not yet issued its proposed budget. The Governor is expected to be the biggest obstacle to the funding; he used his veto power extensively last year.

  3. Appreciation of translation from mea ning and style---exemplified with the version of Proud and Prejudice

    Institute of Scientific and Technical Information of China (English)

    钟雪美

    2014-01-01

    Appreciation of good translation is kind of enjoyment, but firstly it is indispensable to grasp the knowledge of the standard of good translation. This paper tries to combine the traditional standard and some linguistic theories, from the aspect of meaning and style, exemplified with the version of proud and prejudice to appreciate a good translation.

  4. On University's Budget Control%高等学校预算控制浅议

    Institute of Scientific and Technical Information of China (English)

    孙培清; 苏运法; 马红红

    2011-01-01

    预算管理是高等学校财务管理的中心环节。本文拟从建立预算控制组织体系、编制科学合理的预算和探索预算控制方法等方面加以探讨。%Budget management is the central part in university financial management. How to control budget efficiently to guarantee the financial work running formally is the topic of this paper. We discuss the issues from the construction of budget control system, the scientific and reasonable budget compilation, and the budget control method investigation.

  5. Exemplifying whole-plant ozone uptake in adult forest trees of contrasting species and site conditions

    Energy Technology Data Exchange (ETDEWEB)

    Nunn, Angela J. [Ecophysiology of Plants, Department of Ecology, Technical University of Muenchen, Am Hochanger 13, D-85354 Freising, Bavaria (Germany)]. E-mail: nunn@wzw.tum.de; Wieser, Gerhard [Federal Research and Training Centre for Forests, Natural Hazards and Landscape, Unit Alpine Timberline Ecophysiology, Rennweg 1, 6020 Innsbruck (Austria); Metzger, Ursula [Ecophysiology of Plants, Department of Ecology, Technical University of Muenchen, Am Hochanger 13, D-85354 Freising, Bavaria (Germany); Loew, Markus [Ecophysiology of Plants, Department of Ecology, Technical University of Muenchen, Am Hochanger 13, D-85354 Freising, Bavaria (Germany); Wipfler, Philip [Forest Yield Science, Technical University of Muenchen, Am Hochanger 13, D-85354 Freising (Germany); Haeberle, Karl-Heinz [Ecophysiology of Plants, Department of Ecology, Technical University of Muenchen, Am Hochanger 13, D-85354 Freising, Bavaria (Germany); Matyssek, Rainer [Ecophysiology of Plants, Department of Ecology, Technical University of Muenchen, Am Hochanger 13, D-85354 Freising, Bavaria (Germany)

    2007-04-15

    Whole-tree O{sub 3} uptake was exemplified for Picea abies, Fagus sylvatica and Larix decidua in stands at high and low altitude and contrasting water availability through sap flow measurement in tree trunks, intrinsically accounting for drought and boundary layer effects on O{sub 3} flux. O{sub 3} uptake of evergreen spruce per unit foliage area was enhanced by 100% at high relative to low elevation, whereas deciduous beech and larch showed similar uptake regardless of altitude. The responsiveness of the canopy conductance to water vapor and, as a consequence, O{sub 3} uptake to soil moisture and air humidity did not differ between species. Unifying findings at the whole-tree level will promote cause-effect based O{sub 3} risk assessment and modeling. - Sap flow-based assessment of whole-tree O{sub 3} uptake reflects similar responsiveness of canopy conductance and O{sub 3} uptake across contrasting tree species and site conditions.

  6. Bringing Javanesse Traditional Dance into Basic Physics Class: Exemplifying Projectile Motion through Video Analysis

    Science.gov (United States)

    Handayani, Langlang; Prasetya Aji, Mahardika; Susilo; Marwoto, Putut

    2016-08-01

    An alternative approach of an arts-based instruction for Basic Physics class has been developed through the implementation of video analysis of a Javanesse traditional dance: Bambangan Cakil. A particular movement of the dance -weapon throwing- was analyzed by employing the LoggerPro software package to exemplify projectile motion. The results of analysis indicated that the movement of the thrown weapon in Bambangan Cakil dance provides some helping explanations of several physics concepts of projectile motion: object's path, velocity, and acceleration, in a form of picture, graph and also table. Such kind of weapon path and velocity can be shown via a picture or graph, while such concepts of decreasing velocity in y direction (weapon moving downward and upward) due to acceleration g can be represented through the use of a table. It was concluded that in a Javanesse traditional dance there are many physics concepts which can be explored. The study recommends to bring the traditional dance into a science class which will enable students to get more understanding of both physics concepts and Indonesia cultural heritage.

  7. Erich Fromm's productivity: creativity as exemplified by Joyce's blooming of Leopold and Molly.

    Science.gov (United States)

    Harrell, Valentina

    2005-01-01

    According to Erich Fromm, the productive character expresses what he called the life force in ways that are, by nature, artistic in quality. His valuing of the vital and the artistic, fueled by this life force in our potential to be human, serves as the cornerstone of his model of psychoanalysis. Gilbert Rose, author of Necessary Illusion: Art as "Witness", also has identified the parallel between analytic and artistic processes, building on the assumption that the therapeutic alliance and the aesthetic alliance are one and the same. In elaborating this assumption and extending the parallel between Rose and Fromm, I draw the conclusion that the qualities of relationships have an impact on one's ability to express oneself creatively, to live an artistic life--that is, to live productively. Psychoanalysis is, in practice, a process that is artistic, creative, and re-creative in nature. To the degree that authentic expression of emotionally charged implicit knowledge of the ineffable (the emotional life that resides deep in the bodymind) results in transformation and healing, the process is artistic in nature. This process is exemplified by examining the life and literary creations of James Joyce, especially Joyce's characters of Molly and Leopold Bloom in Ulysses.

  8. The bureaucratization of war: moral challenges exemplified by the covert lethal drone

    Directory of Open Access Journals (Sweden)

    Richard Adams

    2013-12-01

    Full Text Available This article interrogates the bureaucratization of war, incarnate in the covert lethal drone. Bureaucracies are criticized typically for their complexity, inefficiency, and inflexibility. This article is concerned with their moral indifference. It explores killing, which is so highly administered, so morally remote, and of such scale, that we acknowledge a covert lethal program. This is a bureaucratized program of assassination in contravention of critical human rights. In this article, this program is seen to compromise the advance of global justice. Moreover, the bureaucratization of lethal force is seen to dissolve democratic ideals from within. The bureaucracy isolates the citizens from lethal force applied in their name. People are killed, in the name of the State, but without conspicuous justification, or judicial review, and without informed public debate. This article gives an account of the risk associated with the bureaucratization of the State's lethal power. Exemplified by the covert drone, this is power with formidable reach. It is power as well, which requires great moral sensitivity. Considering the drone program, this article identifies challenges, which will become more prominent and pressing, as technology advances.

  9. Digital Marketing Budgets for Independent Hotels: Continuously Shifting to Remain Competitive in the Online World

    Directory of Open Access Journals (Sweden)

    Leora Halpern Lanz

    2015-08-01

    Full Text Available The hotel marketing budget, typically amounting to approximately 4-5% of an asset’s total revenue, must remain fluid, so that the marketing director can constantly adapt the marketing tools to meet consumer communications methods and demands. This article suggests how an independent hotel can maximize their marketing budget by using multiple channels and strategies.

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

    Science.gov (United States)

    Lyons, Lucy Eleonore; Blosser, John

    2012-01-01

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

  11. The water budget of heterogeneous areas. Impact of soil and rainfall variability.

    NARCIS (Netherlands)

    Kim, C.P.

    1995-01-01

    In this thesis the heterogeneity of the soil water budget components is investigated. Heterogeneity of soil hydraulic properties and rainfall rate are taken into account by using stochastic methods. The importance of lateral groundwater flow in causing heterogeneity of the water budget components ha

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

    Science.gov (United States)

    Lyons, Lucy Eleonore; Blosser, John

    2012-01-01

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

  13. STOCK EXCHANGE LISTING INDUCES SOPHISTICATION OF CAPITAL BUDGETING

    Directory of Open Access Journals (Sweden)

    Wesley Mendes-da-Silva

    2014-08-01

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

  14. Fulfill Your Digital Preservation Goals with a Budget Studio

    Directory of Open Access Journals (Sweden)

    Yongli Zhou

    2016-04-01

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

  15. Constructing a framework for risk analyses of climate change effects on the water budget of differently sloped vineyards with a numeric simulation using the Monte Carlo method coupled to a water balance model

    Directory of Open Access Journals (Sweden)

    Marco eHofmann

    2014-12-01

    Full Text Available Grapes for wine production are a highly climate sensitive crop and vineyard water budget is a decisive factor in quality formation. In order to conduct risk assessments for climate change effects in viticulture models are needed which can be applied to complete growing regions. We first modified an existing simplified geometric vineyard model of radiation interception and resulting water use to incorporate numerical Monte Carlo simulations and the physical aspects of radiation interactions between canopy and vineyard slope and azimuth. We then used four regional climate models to assess for possible effects on the water budget of selected vineyard sites up 2100. The model was developed to describe the partitioning of short-wave radiation between grapevine canopy and soil surface, respectively green cover, necessary to calculate vineyard evapotranspiration. Soil water storage was allocated to two sub reservoirs. The model was adopted for steep slope vineyards based on coordinate transformation and validated against measurements of grapevine sap flow and soil water content determined down to 1.6 m depth at three different sites over two years. The results showed good agreement of modelled and observed soil water dynamics of vineyards with large variations in site specific soil water holding capacity and viticultural management. Simulated sap flow was in overall good agreement with measured sap flow but site-specific responses of sap flow to potential evapotranspiration were observed. The analyses of climate change impacts on vineyard water budget demonstrated the importance of site-specific assessment due to natural variations in soil water holding capacity. The improved model was capable of describing seasonal and site-specific dynamics in soil water content and could be used in an amended version to estimate changes in the water budget of entire grape growing areas due to evolving climatic changes.

  16. Constructing a framework for risk analyses of climate change effects on the water budget of differently sloped vineyards with a numeric simulation using the Monte Carlo method coupled to a water balance model.

    Science.gov (United States)

    Hofmann, Marco; Lux, Robert; Schultz, Hans R

    2014-01-01

    Grapes for wine production are a highly climate sensitive crop and vineyard water budget is a decisive factor in quality formation. In order to conduct risk assessments for climate change effects in viticulture models are needed which can be applied to complete growing regions. We first modified an existing simplified geometric vineyard model of radiation interception and resulting water use to incorporate numerical Monte Carlo simulations and the physical aspects of radiation interactions between canopy and vineyard slope and azimuth. We then used four regional climate models to assess for possible effects on the water budget of selected vineyard sites up 2100. The model was developed to describe the partitioning of short-wave radiation between grapevine canopy and soil surface, respectively, green cover, necessary to calculate vineyard evapotranspiration. Soil water storage was allocated to two sub reservoirs. The model was adopted for steep slope vineyards based on coordinate transformation and validated against measurements of grapevine sap flow and soil water content determined down to 1.6 m depth at three different sites over 2 years. The results showed good agreement of modeled and observed soil water dynamics of vineyards with large variations in site specific soil water holding capacity (SWC) and viticultural management. Simulated sap flow was in overall good agreement with measured sap flow but site-specific responses of sap flow to potential evapotranspiration were observed. The analyses of climate change impacts on vineyard water budget demonstrated the importance of site-specific assessment due to natural variations in SWC. The improved model was capable of describing seasonal and site-specific dynamics in soil water content and could be used in an amended version to estimate changes in the water budget of entire grape growing areas due to evolving climatic changes.

  17. To Explore the Necessity and Methods of Audit of Project Cost Budget%工程预算造价审计的必要性与方法的探讨

    Institute of Scientific and Technical Information of China (English)

    陈冰

    2014-01-01

    工程预算审核可以帮助建设单位提高预算的准确性,合理安排建设资金,有效控制工程进度款,降低建设工程造价。从建设项目立项开始就严格把关,做好工程预算造价审计,不仅有利于落实项目的建设计划,而且能对工程造价进行合理的确定与控制,进而提高工程的经济效益。%The project budget audit can help the construction units to improve the accuracy of the budget, to reasonably arrange construction funds, to effectively control the constru-ction progress, and to reduce the construction cost. From the construction of the project we must start strictly to make audit project cost budget, which is not only conducive to the imp-lementation of the project construction plan, but also to the construction cost determination and control reasonably, and improve the economic benefit of engineering.

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

    Directory of Open Access Journals (Sweden)

    Markuts Yuliya I.

    2013-11-01

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

  19. Novel test structures for dedicated temperature budget determination

    NARCIS (Netherlands)

    Faber, Erik J.; Wolters, Rob A.M.; Schmitz, Jurriaan

    2012-01-01

    We present a novel method for determining the temperature budget of the process side of silicon substrates and chips, based on well-known silicide formation reactions of metal–Si systems and (four-point probe) resistance measurements. In this paper, we focus on the Pd–Si system that is most temperat

  20. 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...

  1. 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.

  2. The Australian terrestrial carbon budget

    Directory of Open Access Journals (Sweden)

    V. Haverd

    2012-09-01

    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 being synthesised in RECCAP. 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.

    The mean NEP reveals that climate variability and rising CO2 contributed 12 ± 29 (1σ error on mean and 68 ± 35 Tg C yr−1 respectively. However these gains were partially offset by fire and LUC (along with other minor fluxes, which caused net losses of 31 ± 5 Tg C yr−1 and 18 ± 7 Tg C yr−1 respectively. The resultant Net Biome Production (NBP of 31 ± 35 Tg C yr−1 offset fossil fuel emissions (95 ± 6 Tg C yr−1 by 32 ± 36%. 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.

  3. The Sediment Budget Calculator: A Webtool to Develop a Family of Viable Inlet and Adjacent Beach Sediment Budget Solutions

    Science.gov (United States)

    2013-08-01

    SBC ), an online webtool that calculates a...littoral sediment, and gross change in the inlet system (channel infilling plus shoal growth). The SBC applies the Bodge Method (Bodge 1999) as...dataset is used to illustrate operation of the SBC . To access the SBC , go to the CIRP website1. Under Products, click on Sediment Budget Tools and

  4. 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.

  5. 近50a博斯腾湖逐年水量收支估算与水平衡分析%Water balance of Lake Bosten using annual water-budgets method for the past 50 years

    Institute of Scientific and Technical Information of China (English)

    刘丽梅; 赵景峰; 张建平; 彭文甫; 范敬龙; 张太西

    2013-01-01

    据博斯腾湖流域1958-2010年期间主要河流开都河、黄水沟、清水河、孔雀河的逐年流量资料,结合焉耆盆地降水、蒸发要素的同期观测资料,对大湖区的逐年水量收支进行计算,并依据水量平衡原理对博湖大湖区残差水量进行了逐年分析.结果表明:(1)1958-2010年期间年均入湖水量14.34×108 m3/a,其中入湖河水约占95%;年均输出水量13.96×l08m3/a,其中大湖区输入孔雀河水量约占43%,湖面蒸发耗水量占57%;湖区年均蓄水量71.57±3.92×108 m3/a,湖水年均水位为1 047.01±0.94 m;(2)极端水文年度水量平衡分析指出:1986年为最枯年份,入湖河水是多年平均值的62%,而出湖河水量是多年平均值的153%,导致年内湖区水位下降0.94 m;2002年最丰年份入湖河水是多年平均值的2.6倍,致使年内水位上升0.80 m;(3)残差水量逐年“正负”变化指出,湖水与地下水之间存在互补关系,过去53 a间湖水补给地下水的年均水量为0.87×108 m3/a.%Lake Bosten, the biggest inland freshwater throughput lake in China, is located in the Yanqi Basin that is a semi-closed basin with rare precipitation surrounding by the Tianshan Ranges, The lake' s water supplies mainly depend on the rivers' discharges that derived from surrounding mountains. Kaidu River as the largest inflow river to the lake, its east tributary is the unique inflow river that enables the water directly into the lake. Only Kongque River is an outflow river of the lake and its discharges into the river have been controlled by water pump since 1982. In the Central Asia, the lakes' water resource is very important for the irrigation agriculture and the ecological environment. However, during the past several decades, the lake water level had decreased from 1 044.95 to 1 048.65 m. The water balance method had been used to study the reason of lake water level variation by many researchers, but their estimations about the water

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

    Directory of Open Access Journals (Sweden)

    Seyed Mohammad Fahimifard

    2016-09-01

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

  7. Water Budget, 1983-1985 Annual Report.

    Energy Technology Data Exchange (ETDEWEB)

    Maher, Mark (Bonneville Power Administration, Division of Fish and Wildlife, Portland, OR)

    1986-10-01

    This report encompasses the first three years (1983, 1984, and 1985) of operation. It includes: (1) background and history of the development of the Water Budget concept including a discussion of Water Budget manager positions; (2) implementation of the Water Budget since its formulation by the Council in 1983; (3) a discussion of the research and monitoring funded by BPA; and (4) a discussion of Section 304 of the Council's Program.

  8. Budgeting and Acquisition Business Process Reform

    Science.gov (United States)

    2007-11-07

    Nichols Act reforms (1986) were intended to rectify this situation. Then, with the drawdown after the fall of the Soviet Union, budget offices were...significant constraint as a variable in analyses of the effectiveness and suitability of systems. CAIV is intended to reduce acquisition costs. After ...budget be separated from the overall defense budget. This separation would help prevent the kind of financial whiplash that causes cost overruns

  9. Budgeting for a district VISION 2020 programme

    Directory of Open Access Journals (Sweden)

    Susan Lewallen

    2005-06-01

    Full Text Available Core concepts of a strong VISION 2020 programme Many eye care professionals view the prospect of budgeting with about as much pleasure as a visit to the dentist! Nevertheless, if VISION 2020 is going to succeed, programme managers will have to acquire some basic skills in budgeting. First, it is useful to identify some of the core concepts of a strong, practical VISION 2020 programme to be considered when preparing a budget.

  10. 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.

  11. Voting behavior and budget stability

    Directory of Open Access Journals (Sweden)

    Cristina Vicente

    2013-01-01

    Full Text Available The aim of this paper is to analyze how the implementation of the Budgetary Stability Law has affected Political Budget Cycles generated by Spanish local governments. Specifically, we study whether the evolution of debt, budget deficit, capital spending and current spending over the electoral cycle has changed after the introduction 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 results show that the Budgetary Stability Law has avoided electoral cycles in debt. On the contrary, the adoption of this law has not mitigated the incumbents’ incentives to manipulate deficit, capital spending and current spending with electoral aims. Nevertheless, it has caused a change in the way in which mayors manipulate fiscal policy over the electoral cycle. The opportunistic expansion covered both preelectoral year and the electoral year before the implementation of this fiscal rule, while after that, deficit and spending increases are confined in the election year.

  12. 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...

  13. 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.

  14. OMB Recommended vs Approved Operating Budget

    Data.gov (United States)

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

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

    Science.gov (United States)

    2006-09-30

    Planning Execution Budgeting Programming Planning Execution Budgeting Programming Planning After Solis 2004, 28 However, the story that these diagrams...budget be separated from the overall defense budget. This separation: would help prevent the kind of financial whiplash that causes cost overruns...notes that after nearly twenty years of reform since the Packard Commission Report and Goldwater-Nichols, “major weapons systems still cost too much

  16. An Analysis of the Role of the Budget Committees in the Congressional Budget Process

    Science.gov (United States)

    1991-12-01

    Quarterly, 10 Jan. 1987, pp. 44-50. 17. Ibid., p. 44 67 18. Stephen Gettinger, "Party Unity, Not Bipartisanship , Sets Tone for Budget Debate...New in $1 Trillion 1988 Budget Request." Congressional Quarterly, (10 Jan. 1987). "Party Unity, Not Bipartisanship , Sets Tone for Budget Debate

  17. 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.

  18. A multi-stage 3-D stress field modelling approach exemplified in the Bavarian Molasse Basin

    Science.gov (United States)

    Ziegler, Moritz O.; Heidbach, Oliver; Reinecker, John; Przybycin, Anna M.; Scheck-Wenderoth, Magdalena

    2016-09-01

    The knowledge of the contemporary in situ stress state is a key issue for safe and sustainable subsurface engineering. However, information on the orientation and magnitudes of the stress state is limited and often not available for the areas of interest. Therefore 3-D geomechanical-numerical modelling is used to estimate the in situ stress state and the distance of faults from failure for application in subsurface engineering. The main challenge in this approach is to bridge the gap in scale between the widely scattered data used for calibration of the model and the high resolution in the target area required for the application. We present a multi-stage 3-D geomechanical-numerical approach which provides a state-of-the-art model of the stress field for a reservoir-scale area from widely scattered data records. Therefore, we first use a large-scale regional model which is calibrated by available stress data and provides the full 3-D stress tensor at discrete points in the entire model volume. The modelled stress state is used subsequently for the calibration of a smaller-scale model located within the large-scale model in an area without any observed stress data records. We exemplify this approach with two-stages for the area around Munich in the German Molasse Basin. As an example of application, we estimate the scalar values for slip tendency and fracture potential from the model results as measures for the criticality of fault reactivation in the reservoir-scale model. The modelling results show that variations due to uncertainties in the input data are mainly introduced by the uncertain material properties and missing SHmax magnitude estimates needed for a more reliable model calibration. This leads to the conclusion that at this stage the model's reliability depends only on the amount and quality of available stress information rather than on the modelling technique itself or on local details of the model geometry. Any improvements in modelling and increases

  19. Regional eddy vorticity transport and the equilibrium vorticity budgets of a numerical model ocean circulation

    Science.gov (United States)

    Harrison, D. E.; Holland, W. R.

    1981-01-01

    A mean vorticity budget analysis is presented of Holland's (1978) numerical ocean general circulation experiment. The stable budgets are compared with classical circulation theory to emphasize the ways in which the mesoscale motions of the model alter (or leave unaltered) classical vorticity balances. The basinwide meridional transports of vorticity by the mean flow and by the mesoscale flow in the mean are evaluated to establish the role(s) of the mesoscale in the larger scale equilibrium vorticity transports. The vorticity equation for this model fluid system is presented and the budget analysis method is described. Vorticity budgets over the selected regions and on a larger scale are given, and a summary of budget results is provided along with remarks about the utility of this type of analysis.

  20. Regional eddy vorticity transport and the equilibrium vorticity budgets of a numerical model ocean circulation

    Science.gov (United States)

    Harrison, D. E.; Holland, W. R.

    1981-01-01

    A mean vorticity budget analysis is presented of Holland's (1978) numerical ocean general circulation experiment. The stable budgets are compared with classical circulation theory to emphasize the ways in which the mesoscale motions of the model alter (or leave unaltered) classical vorticity balances. The basinwide meridional transports of vorticity by the mean flow and by the mesoscale flow in the mean are evaluated to establish the role(s) of the mesoscale in the larger scale equilibrium vorticity transports. The vorticity equation for this model fluid system is presented and the budget analysis method is described. Vorticity budgets over the selected regions and on a larger scale are given, and a summary of budget results is provided along with remarks about the utility of this type of analysis.

  1. Research and Development in the Federal Budget, FY 1977.

    Science.gov (United States)

    Shapley, Willis H.

    Described is the federal government's budgeting process for allocating resources to research and development (R&D). The report includes: an overview of R&D in context of the total budget, a review of R&D budget data, identification of recurring issues and issues concerning the analysis of R&D budgets, an analysis of the FY 1977 budget, and a…

  2. [DRGs in psychiatric hospital financing exemplified by Hungary. A model for Germany?].

    Science.gov (United States)

    Maylath, E

    2000-12-01

    One of the most important provisions incorporated in the reform of the German health sector has been the introduction of a per case prospective payment system for hospitals with the exception of admissions to psychiatric care. The reasons for the exclusion of psychiatric care are unclear, but it is as a result all the more interesting to look at the experience of Hungary, where in-patient psychiatric care has been financed on the basis of diagnosis-related groups (DRGs) for the past seven years. The article describes how in the early 1990's the funding of the Hungarian health service was reorganized from being a state-financed system with a set budget to a system financed by contributions. Parallel to this development, service-related financing was introduced. In the hospital sector this involved DRGs. At the beginning of 1993 the Hungarian DRGs comprised only 437 categories, but this has since increased to 758. Furthermore, other characteristics are listed which, apart from the number of groups, differentiate the Hungarian DRGs from the AP-DRGs. Among other things, service-related financing includes non-typical areas such as psychiatry. In this case, it covers in-patient psychiatric care in an unusual combination of DRGs in the acute case category (50% of all beds in psychiatric units in Hungary are for acute cases) with daily nursing charges in the chronic case category. An analysis is given in the article of 16 homogeneous diagnostic categories in psychiatric care, followed by experiences gathered in conjunction with the application of this approach in this particular sphere, with special reference to three problem areas. These are as follows: the trend towards diagnoses with a relatively high weighting; the practice of charging for psychiatric DRGs in somatic wards; and, finally, the perpetuation of poor service structures and practices through DRGs. In general, evidently the introduction of psychiatric DRGs may also be recommended in Germany because of the

  3. Performance Budgeting in the Netherlands: Beyond Arithmetic

    NARCIS (Netherlands)

    F.K.M. van Nispen tot Pannerden (Frans); J.J.A. 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 applicat

  4. 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,…

  5. 7 CFR 1744.64 - Budget adjustment.

    Science.gov (United States)

    2010-01-01

    ... another source, requests a deficiency loan, or scales back the project. (b) RUS may make a budget... AGRICULTURE POST-LOAN POLICIES AND PROCEDURES COMMON TO GUARANTEED AND INSURED TELEPHONE LOANS Advance and... description of how the adjustment will affect loan purposes. RUS will not approve a budget adjustment...

  6. A Performance-Based Web Budget Tool

    Science.gov (United States)

    Abou-Sayf, Frank K.; Lau, Wilson

    2007-01-01

    A web-based formula-driven tool has been developed for the purpose of performing two distinct academic department budgeting functions: allocation funding to the department, and budget management by the department. The tool's major features are discussed and its uses demonstrated. The tool's advantages are presented. (Contains 10 figures.)

  7. Taking Another Path: Community-Based Budgeting

    Science.gov (United States)

    Malinowski, Matthew J.; Davis, Darlene G.

    2011-01-01

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

  8. Budget Setting Strategies for the Company's Divisions

    NARCIS (Netherlands)

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

    1997-01-01

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

  9. 7 CFR 3015.115 - Budget revisions.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Budget revisions. 3015.115 Section 3015.115 Agriculture Regulations of the Department of Agriculture (Continued) OFFICE OF THE CHIEF FINANCIAL OFFICER, DEPARTMENT OF AGRICULTURE UNIFORM FEDERAL ASSISTANCE REGULATIONS Programmatic Changes and Budget...

  10. 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…

  11. 12 CFR 917.8 - Budget preparation.

    Science.gov (United States)

    2010-01-01

    ... 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 preparation... interest by keeping its costs to an efficient and effective minimum. (b) No delegation of budget...

  12. Planning Programming Budgeting Systems: PPBS and Education.

    Science.gov (United States)

    Katzenbach, Edward L.

    Continuous change in education is requiring educational administrators to plan for the distant future with as much precision as they now do for the immediate future. Recently, major advances in the planning-budgeting process have become available to educators in the form of PPBS. Fiduciary budgets, which have been used in most schools since the…

  13. 10 Budget-Savvy Content Management Strategies

    Science.gov (United States)

    Hillis, David J.

    2004-01-01

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

  14. 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,…

  15. LJ's 2010 Budget Survey: Bottoming Out?

    Science.gov (United States)

    Kelley, Michael

    2011-01-01

    In this article, the author presents the results of "Library Journal's" 2010 budget survey. The overall trend in FY10 indicated that 72 percent of survey respondents said their budget had been cut, and 43 percent had staff cuts. Among libraries serving populations above one million, these figures were even more acute, with 86 percent reporting…

  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. Political Budget Cycles in the European Union

    Directory of Open Access Journals (Sweden)

    Jiří Gregor

    2016-01-01

    Full Text Available This paper provides research on the theme of the political budget cycles. The goal is to find out whether or not the government tries to manipulate the state budget and its components for the purpose of re-election across the countries of the European Union. In order to verify this theory a dynamic panel data model was used. The results were significant, but only if predetermined elections were not counted into the estimations. In that case, the theory of the political budget cycles could be accepted as valid for the EU countries. The main driving force of the political budget cycles across the countries of the European Union is fluctuation of the government expenditures. During the election year, the government expenditures are higher, and a year after the election, government expenditures are lower. This is reflected into the state budget balance.

  18. BUDGET AMENDMENT – CAUSE AND EFFECT

    Directory of Open Access Journals (Sweden)

    ROXANA ISPAS

    2014-10-01

    Full Text Available This paper analyzes both the causes and effects of budget amendment in Romania, taking into account the Fiscal Budget Responsibility Law. Reduction by 5% of the CSI payable by the employer from the 1st of October 2014 should be necessarily accompanied by a reform of the social security system, starting from the principle of equal treatment of taxpayers irrespective of their type of income and the elaboration and implementation of a medium-term strategy for financially rebalancing the social security budgets, especially the pensions' budget. Such a strategy should aim to increase the number of taxpayers, in particular by reducing "black" labor, and ensure a total transparency of budget expenditures as a whole in order to stimulate the growth of voluntary compliance to payment of taxes.

  19. Strategy to Arrange Gender Responsive Budget in ex Besuki Residency

    Directory of Open Access Journals (Sweden)

    Sulistio Adiwinarto

    2015-06-01

    Full Text Available This study aims to determine the participation of women in development planning meeting, knowing the form of gender responsive policies, identifying the cause of the gender responsive policy problem, and strategy formulation of the budget in ex Besuki Residency such as Jember, Bondowoso, Situbondo, and Banyuwangi which still not responsive to the needs of women. In the first year, this study intends to identify the process of formulation, implementation, and evaluation of the local budget in Ex Besuki residency conducted by the respective local governments. Based on the research in the first year, researchers will formulate development strategies in the formulation of gender-responsive policies. The method of research is quantitative descriptive study, study documentation, primary and secondary data analysis, interviews and focus group discussions. In the second year of the study are expected to form a strategy and policy formulation concept of gender responsive budgeting through a combination previously existing concepts, adapted to the results of the first year of study at the study site. How To Cite: Adiwinarto, S., & Nusanto, B. (2015. Strategy to Arrange Gender Responsive Budget in ex Besuki Residency. Rechtsidee, 2(1, 65-78. doi:http://dx.doi.org/10.21070/jihr.v2i1.5

  20. ANTESEN CUSTOMER LOYALTY PADA BUDGET HOTEL

    Directory of Open Access Journals (Sweden)

    Latifa Rahma

    2016-08-01

    Full Text Available This research discusses the effects of Service Quality on Customer Satisfaction, Customer Loyalty, and Brand Image Budget hotel (Five Budget Hotel Managed by local chain hotel. The purpose of this study were 1 to analyze the effects of Service Quality on Customer Satisfaction, 2 to analyze the effects of Service Quality on Customer Loyalty, 3 to analyze the effect of Customer Satisfaction to Customer Loyalty, 4 to analyze the effects of Service Quality on the Brand Image, 5  to analyze the influence of the Customer Satisfaction Brand Image, 6 to analyze the effect of Customer Loyalty to Brand Image. The design of this research using primary data obtained by distributing questionnaires to 250 respondents eligible stayed at the Budget Hotel at least 1 time in last 12 months. Respondents were selected using purposive sampling method and the data were analyzed using AMOS version 22.0 and SPSS version 22.0. The proposed model was tested using Structural Equation Modeling (SEM and analyzed using AMOS. This study shows that 1 Service Quality found to have an influence on Customer Satisfaction, 2 Service Quality found to have an influence on Customer Loyalty, 3 Customer Satisfaction is found to have an influence on Customer Loyalty, 4 Service Quality found to have an influence on brand image, 5 Customer Satisfaction is found to have an influence on Brand Image, 6 Customer Loyalty found to have an influence on the Brand Image. The results of this study concluded that there is a positive influence of the Service Quality on Brand Image through the Customer Satisfaction and Customer Loyalty. Future researches are recommended to increase the factor of First Impression, Favorable Location, Hotel Core

  1. 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.

  2. Optimization method on monthly cash flow budget and funds payment%电力企业月度现金流量预算及资金支付优化

    Institute of Scientific and Technical Information of China (English)

    岳海峰

    2014-01-01

    Aiming at the problems of monthly cash flow budget and funds payment existing the power enterprise,such as operation complicated,repeatedly information input,no way for the system to clear the account,funds payment repeatedly sending,etc.,divides the business into integrated services and non-integrated services,puts services flow in order,clearly divides function interface, realizes one-way flow of services treatment. Through services coordination,reduces repeating information input. The application result shows that finance budgeting become easy and operable, cash payment is safe and reliable,promotes management capability and efficiency for finance services,and application level of overall financial information after the function optimization.%针对电力企业月度现金流量预算编制及资金支付环节存在的操作繁琐、信息重复录入、系统无法自动清帐、资金支付重复发起等问题,将业务划分为集成业务和非集成业务两类,理顺业务流程,清晰划分功能界面,实现业务处理单向流动,通过业务协同,减少重复信息的录入。应用结果表明:功能优化后,预算编制简单易行、资金支付安全可靠,提升了对业务前端的管控能力和管控效率,以及整体财务信息化水平。

  3. Voting behavior and budget stability

    Directory of Open Access Journals (Sweden)

    Cristina Vicente

    2013-06-01

    Full Text Available 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 results show that the Budgetary StabilityLaw has avoided electoral cycles in debt. On the contrary, the adoption of this law has not mitigated theincumbents’ incentives to manipulate deficit, capital spending and current spending with electoral aims.Nevertheless, it has caused a change in the way in which mayors manipulate fiscal policy over the electoralcycle. The opportunistic expansion covered both preelectoral year and the electoral year before theimplementation of this fiscal rule, while after that, deficit and spending increases are confined in the electionyear.En este trabajo analizamos la influencia de la entrada en vigor de la Ley de Estabilidad Presupuestaria en losCiclos Políticos Presupuestarios generados por los gobiernos locales españoles. En concreto, estudiamos si laevolución de la deuda, del déficit, del gasto de capital y del gasto corriente a lo largo del ciclo electoral se havisto modificada tras la introducción de dicha ley. Para ello utilizamos una muestra formada por132 municipios españoles con más de 50.000 habitantes (incluidas las capitales de provincia durante elperiodo 1995‑2009. Nuestros resultados muestran que la Ley de Estabilidad Presupuestaria ha evitado lacreación de Ciclos Políticos Presupuestarios en la deuda. Por el contrario, la aprobación de dicha ley noha atenuado los incentivos de los políticos para manipular el déficit, el gasto de capital y el gasto corriente conla finalidad de permanecer en el poder

  4. PERENCANAAN PARTISIPASI LOKAL: PENGALAMAN ADVOKASI PARTICIPATORY BUDGETING LSM DI YOGYAKARTA

    Directory of Open Access Journals (Sweden)

    Poerwanti Hadi Pratiwi

    2013-04-01

    Full Text Available Pelaksanaan pembangunan dikatakan berhasil bila mampu menjawab kebutuhan dan permasalahan yang dihadapi anggota masyarakat. Dalam penelitian ini, penulis membahas tentang peran serta warga masyarakat dalam perencanaan dan penganggaran APBD di daerahnya masing-masing melalui advokasi yang dilakukan oleh NGO. Metode penelitian menggunakan pendekatan kualitatif, pengumpulan data dilakukan dengan observasi, wawancara dan dokumentasi. Fakta menunjukkan bahwa keberhasilan pembangunan dapat terwujud salah satunya dengan mengikutsertakan anggota masyarakat sejak awal proses kegiatan, khususnya dalam penyusunan rencana pembangunan. Partisipasi dalam perencanaan pembangunan wujudnya bisa berupa kehadiran dalam rapat/musyawarah, pemikiran, dan waktu. Dalam rangka menyesuaikan dengan kepentingan masyarakat, maka penyusunan Anggaran Pendapatan dan Belanja Daerah (APBD tidak cukup dilakukan oleh lembaga-lembaga formal dari unsur eksekutif dan legislatif saja. Kelompok-kelompok masyarakat lokal dan Lembaga Swadaya Masyarakat (LSM/ NGO dapat turut berpartisipasi dalam penyusunan anggaran agar lebih dapat dipertanggungjawabkan, atau dengan kata lain lebih sesuai dengan kepentingan masyarakat.Implementation of the development is successful if it is able to answer the needs and problems faced by members of the community. In this study, the author specifically addresses the participation of citizens in local budget planning and budgeting in their respective regions through advocacy carried out by NGOs. Methods of research used in this research was a qualitative approach, data collection is done by observation, interview and documentation. The evidence suggests that successful development can be realized by involving members of the community since the beginning of the activity, particularly in the preparation of development plans. The form of participation in development planning can be a presence at a meeting / deliberation, thought and time. In order to adapt to

  5. PROVIDING BUDGET CREDITS TO RUSSIAN REGIONS

    Directory of Open Access Journals (Sweden)

    L. A. Gelyakhova

    2016-01-01

    Full Text Available The state budget of the Russian Federation can be called the primary means of accumulating financial resources in the country. Giving cash is seen as a measure to prevent the country's financial crisis. Public lending is its basic form. Nevertheless, in spite of the scientific and practical significance of the Russian Federation Public Credit, the issue has not been studied. These circumstances suggest that there are many unresolved issues in the field of public credit Russian Federation.Relevance of the topic of this article is revealed when considering the peculiarities of the legal regulation of public credit of the Russian Federation. In this article the author attempts to develop a series of recommendations to improve legislation at both the federal and regional levels. The growth of the budget deficit in the Russian Federation determines the need to find all the possible sources of financing, the most important of which acts as a budget loan, which refers to "funds provided by the budget to another budget of the budget system, the legal entity (except for state (municipal institutions, a foreign state, foreign legal entity on a returnable and paid basis "(art. 6 of the Budget Code of the Russian Federation [1]. 

  6. 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.

  7. 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.

  8. 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.

  9. Small business, cash budgets and general practice.

    Science.gov (United States)

    Jackson, A R

    1991-01-01

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

  10. 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...

  11. Beyond Budgeting og ledelsesfokus i Coloplast

    OpenAIRE

    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 en kvalitativ ...

  12. Budget constraints and optimization in sponsored search auctions

    CERN Document Server

    Yang, Yanwu

    2013-01-01

    The Intelligent Systems Series publishes reference works and handbooks in three core sub-topic areas: Intelligent Automation, Intelligent Transportation Systems, and Intelligent Computing. They include theoretical studies, design methods, and real-world implementations and applications. The series' readership is broad, but focuses on engineering, electronics, and computer science. Budget constraints and optimization in sponsored search auctions takes into account consideration of the entire life cycle of campaigns for researchers and developers working on search systems and ROI maximization

  13. STOCK EXCHANGE LISTING INDUCES SOPHISTICATION OF CAPITAL BUDGETING

    OpenAIRE

    Wesley Mendes-da-Silva; Richard Saito

    2014-01-01

    This article compares capital budgeting techniques employed in listed and unlisted companies in Brazil. We surveyed the Chief Financial Officers (CFOs) of 398 listed companies and 300 large unlisted companies, and based on 91 respondents, the results suggest that the CFOs of listed companies tend to use less simplistic methods more often, for example: NPV and CAPM, and that CFOs of unlisted companies are less likely to estimate the cost of equity, despite being large companies. These finding...

  14. BUDGET MECHANISM IN REGULATING THE DEVELOPMENT OF THE SOCIAL SPHERE

    Directory of Open Access Journals (Sweden)

    Victoria Vitalievna Chaban

    2015-05-01

    Full Text Available The article reviewed and analyzed budget mechanism in regulating the development of the social sphere in Ukraine.The purpose of this article is to study the theoretical foundations of the functioning of the budgetary mechanism in regulating the development of the social sphere.When writing articles following methods were used: the statistical method of comparison and generalization, the dialectical method of deduction method.The results of the study can be used by the Ministry of Finance of Ukraine, the Verkhovna Rada of Ukraine, the Ministry of social policy of Ukraine.

  15. 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

  16. [FY 1996 Budget Summary : Rocky Mountain Arsenal

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This document contains information related to Rocky Mountain Arsenal's budget for the 1996 fiscal year. Page 1 is the memorandum from the Service to the U.S. Army...

  17. 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 in...

  18. [FY 1989 Budget Summary : Rocky Mountain Arsenal

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This is a single page document summarizing Rocky Mountain Arsenal's Budget for the 1989 fiscal year. There are three mentioned tasks; Operations & Planning, Law...

  19. [FY 1990 Budget Summary : Rocky Mountain Arsenal

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This document contains information related to Rocky Mountain Arsenal's budget for the 1990 fiscal year. The specifics are broken down into seven tasks, task #1 being...

  20. Physics loses out in UK budget

    CERN Document Server

    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. 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...

  2. 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 in...

  3. 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 in...

  4. 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...

  5. Meteorological Error Budget Using Open Source Data

    Science.gov (United States)

    2016-09-01

    VBA ) script was created that would read the model - based output and corresponding sounding data for each message type (METCM or METB3), output type...produce artillery MET error budget tables that account for expected errors when using MET model -based systems. Representatives of the US and other...nations within the North Atlantic Treaty Organization expressed a need for shareable model -based MET error budgets. Use of an openly available civilian

  6. Default, Reputation and Balanced-Budget Rules

    OpenAIRE

    David R. Stockman

    2004-01-01

    Is a balanced-budget rule compatible with a government honoring its debt obligations? According to the conventional explanation, governments honor their debt obligations to maintain a good reputation for future borrowing. The ability of borrowing is desirable because it allows for greater tax smoothing. However, a balanced-budget rule limits the ability to smooth taxes, rendering a large class of competititve equilibria not compatible with a government honoring its debt obligations. The reput...

  7. INTERNET MARKETING BUDGET ALLOCATION: FROM PRACTITIONER'S PERSPECTIVE

    OpenAIRE

    LAN ZHAO; JISHAN ZHU

    2010-01-01

    Consider a firm promotes its products through several Internet media with a fixed Internet marketing budget and models the budget allocation decisions as a competitive game, in which each firm formulates its own optimization model that is influenced by the competitors' moves as well. One challenge to the application of such model in practice is how to deal with asymmetric information. In this paper, we discuss several issues that are often asked by the practitioners that are related to dealin...

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

    Directory of Open Access Journals (Sweden)

    Udeh Francis Nnoli

    2017-10-01

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

  9. 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.

  10. Practical procedure for method validation in INAA- A tutorial

    Energy Technology Data Exchange (ETDEWEB)

    Petroni, Robson; Moreira, Edson G., E-mail: robsonpetroni@usp.br [Instituto de Pesquisas Energeticas e Nucleares (IPEN/CNEN-SP), Sao Paulo, SP (Brazil)

    2015-07-01

    This paper describes the procedure employed by the Neutron Activation Laboratory at the Nuclear and Energy Research Institute (LAN, IPEN - CNEN/SP) for validation of Instrumental Neutron Activation Analysis (INAA) methods. According to recommendations of ISO/IEC 17025 the method performance characteristics (limit of detection, limit of quantification, trueness, repeatability, intermediate precision, reproducibility, selectivity, linearity and uncertainties budget) were outline in an easy, fast and convenient way. The paper presents step by step how to calculate the required method performance characteristics in a process of method validation, what are the procedures, adopted strategies and acceptance criteria for the results, that is, how to make a method validation in INAA. In order to exemplify the methodology applied, obtained results for the method validation of mass fraction determination of Co, Cr, Fe, Rb, Se and Zn in biological matrix samples, using an internal reference material of mussel tissue were presented. It was concluded that the methodology applied for validation of INAA methods is suitable, meeting all the requirements of ISO/IEC 17025, and thereby, generating satisfactory results for the studies carried at LAN, IPEN - CNEN/SP. (author)

  11. Budgeting plan by making the Balanced Scorecard for Virvatuli-Valaisimet outlet in Kemi

    OpenAIRE

    Nguyen, Duong

    2013-01-01

    This research is focused on the field of budgeting planning and the Balanced Scorecard. The objective of this research is to evaluate the efficiency of using budget for making investment decisions. In this thesis work, qualitative research method is applied. In agreement with research questions, explanatory research methodology is suitable for this thesis because it links theoretical strategy planning to the empirical case company analysis. Hence, the data collection is mainly conducted by...

  12. Coping with budget restraint in a Scandinavian welfare state

    DEFF Research Database (Denmark)

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

    2015-01-01

    The purpose of this study was to investigate how different types of households react to experiences of food budget restraint in Denmark. The study applied a mixed method design, based on survey data and on qualitative interviews. The qualitative data source consisted of interviews with 30...... individuals from Danish households with different socio-economic characteristics, who had carried through changes in their everyday food handling practices due to economic restraint. The quantitative data consists of a survey among 1650 members of a household consumer panel provided by the market research...... 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, such as compromising the tastiness of food and giving up social ties involved...

  13. Improvement of Information Support to Socialisation of Budget Relations

    Directory of Open Access Journals (Sweden)

    Hvasaliia Diana S.

    2014-02-01

    Full Text Available The article considers new approaches to assessment of social direction of expenditures and social security of population, which allow conduct of a complex assessment of the social state of the society. It justifies urgency of improvement of a methodical approach to information support of realisation of budget relations by means of development of the system of ratios of assessment of social direction of expenditures and social security of population with the use of elements of cluster and integral analysis for interpretation of the obtained data. The article offers a model of results of cluster and integral analysis of the state of the social sphere, which takes into account all author’s ratios that allows diagnostics of the state of the social sphere and conduct leading impact on justified indicators and, thereby, achieve improvement of the state of the social sphere under conditions of a limited social budget.

  14. College & University Budgeting. An Introduction for Faculty and Academic Administrators.

    Science.gov (United States)

    Meisinger, Richard J., Jr.; Dubeck, Leroy W.

    A budgeting handbook for academic administrators and faculty is presented. Economic and political influences on budgeting are considered, along with sources of funds for public and private colleges, and the chronology of the budget process. Multiyear summaries of the budget process in different types of colleges are included. Some major policy…

  15. State Budget Update, August 21, 2009. Report 09-21

    Science.gov (United States)

    Woolfork, Kevin

    2009-01-01

    On July 28, the Governor signed legislation making significant revisions to the 2009-10 state budget. The revised budget allocates $85 billion in State General Fund spending, down from the $92 billion in the budget approved by the Governor and Legislature in February. This budget revision also captures some savings from the just-completed 2008-09…

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

    Science.gov (United States)

    Woolfork, Kevin

    2010-01-01

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

  17. Research and Development in the Federal Budget, FY 1978.

    Science.gov (United States)

    Shapley, Willis H.; And Others

    The federal government's budgeting process for allocating resources to research and development (R&D) is described. The report includes: (1) a review of the genesis of the FY 1978 budget; (2) a brief look at the overall budgets for FY 1978; (3) a description of the policies underlying the R&D budgets for FY 1978; (4) a discussion of the future…

  18. 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.

  19. 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...

  20. 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...

  1. Efficiency of resource allocation in the hospital sector after global budgeting under National Health Insurance

    Institute of Scientific and Technical Information of China (English)

    Victor Kreng; YANG Shao-wei

    2013-01-01

    Background Taiwan has implemented a National Health Insurance (NHI) program to provide uniform comprehensive coverage since 1995.Forced by the severe financial deficit,global budgeting is introduced to replace the original payment system in Taiwan's NHI.Under global budgeting system,the total budget is distributed to six geographical regions in Taiwan.There is no pre-determined budget for each hospital.In order to investigate the longitudinal trend of how global budgeting influences health care resource,it is essential to estimate the efficiency of resource allocation in Taiwan's NHI.Methods Data Envelopment Analysis (DEA) and Malmquist index (MI) are used to investigate the 8-year panel data of 23 cities and counties which was collected from the annual report from the Department of Health,Taiwan,China.A value of MI greater than 1 indicates that total factor productivity progress has occurred,while a value of MI less than 1 indicates productivity loss.Results As a result,37 of the 184 DMUs in the analysis were found to be relatively efficient during the period,in which 14 of 23 DMUs are efficient in 2002 right after adopting globe budgeting.A trend of MI declines between 2002 and 2009implies the volume of health care services decrease after adopting global budgeting system.Production efficiency has been improved after global budgeting implies that behaviors of health providers control cost and avoid wasting resource at macro level.Conclusions The regressive MI indicates the hospitals redistribute health care resource to eliminate unnecessary treatment and to control the growth of service volume under global budgeting system.Hence,a trend of declining MI focuses on health care resource redistribution rather than efficiency improvement in this study.

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

    Directory of Open Access Journals (Sweden)

    Lilis Ardini

    2017-02-01

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

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

    Science.gov (United States)

    Hildebrand, Peter H.

    2005-01-01

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

  4. Estancia Basin dynamic water budget.

    Energy Technology Data Exchange (ETDEWEB)

    Thomas, Richard P.

    2004-09-01

    The Estancia Basin lies about 30 miles to the east of Albuquerque, NM. It is a closed basin in terms of surface water and is somewhat isolated in terms of groundwater. Historically, the primary natural outlet for both surface water and groundwater has been evaporation from the salt lakes in the southeastern portion of the basin. There are no significant watercourses that flow into this basin and groundwater recharge is minimal. During the 20th Century, agriculture grew to become the major user of groundwater in the basin. Significant declines in groundwater levels have accompanied this agricultural use. Domestic and municipal use of the basin groundwater is increasing as Albuquerque population continues to spill eastward into the basin, but this use is projected to be less than 1% of agricultural use well into the 21st Century. This Water Budget model keeps track of the water balance within the basin. The model considers the amount of water entering the basin and leaving the basin. Since there is no significant surface water component within this basin, the balance of water in the groundwater aquifer constitutes the primary component of this balance. Inflow is based on assumptions for recharge made by earlier researchers. Outflow from the basin is the summation of the depletion from all basin water uses. The model user can control future water use within the basin via slider bars that set values for population growth, water system per-capita use, agricultural acreage, and the types of agricultural diversion. The user can also adjust recharge and natural discharge within the limits of uncertainty for those parameters. The model runs for 100 years beginning in 1940 and ending in 2040. During the first 55 years model results can be compared to historical data and estimates of groundwater use. The last 45 years are predictive. The model was calibrated to match to New Mexico Office of State Engineer (NMOSE) estimates of aquifer storage during the historical period by

  5. Analysis of Budget deficit in Romania during 2000-2013

    OpenAIRE

    2014-01-01

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

  6. Implementing Performance-Based Budgeting in Republic of Moldova

    Directory of Open Access Journals (Sweden)

    Maria Ciubotaru

    2016-07-01

    Full Text Available This article includes a research on budgeting based performance, and proposes a system of performance indicators that assess the linkage between the policies and annual budget law, the compliance of global budgeting performance to European principles in the area of public financial management, and the impact of public financing on economic growth. The analysis of performance indicators shows the linkages between the policies, and budgeting, as well as budgeting performance in compliance with European principles in this area.

  7. The relationship between budget allocated and budget utilized of faculties in an academic institution

    Science.gov (United States)

    Aziz, Wan Noor Hayatie Wan Abdul; Aziz, Rossidah Wan Abdul; Shuib, Adibah; Razi, Nor Faezah Mohamad

    2014-06-01

    Budget planning enables an organization to set priorities towards achieving certain goals and to identify the highest priorities to be accomplished with the available funds, thus allowing allocation of resources according to the set priorities and constraints. On the other hand, budget execution and monitoring enables allocated funds or resources to be utilized as planned. Our study concerns with investigating the relationship between budget allocation and budget utilization of faculties in a public university in Malaysia. The focus is on the university's operations management financial allocation and utilization based on five categories which are emolument expenditure, academic or services and supplies expenditure, maintenance expenditure, student expenditure and others expenditure. The analysis on financial allocation and utilization is performed based on yearly quarters. Data collected include three years faculties' budget allocation and budget utilization performance involving a sample of ten selected faculties of a public university in Malaysia. Results show that there are positive correlation and significant relationship between quarterly budget allocation and quarterly budget utilization. This study found that emolument give the highest contribution to the total allocation and total utilization for all quarters. This paper presents some findings based on statistical analysis conducted which include descriptive statistics and correlation analysis.

  8. 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…

  9. 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…

  10. Earth Radiation Budget Research at the NASA Langley Research Center

    Science.gov (United States)

    Smith, G. Louis; Harrison, Edwin F.; Gibson, Gary G.

    2014-01-01

    In the 1970s research studies concentrating on satellite measurements of Earth's radiation budget started at the NASA Langley Research Center. Since that beginning, considerable effort has been devoted to developing measurement techniques, data analysis methods, and time-space sampling strategies to meet the radiation budget science requirements for climate studies. Implementation and success of the Earth Radiation Budget Experiment (ERBE) and the Clouds and the Earth's Radiant Energy System (CERES) was due to the remarkable teamwork of many engineers, scientists, and data analysts. Data from ERBE have provided a new understanding of the effects of clouds, aerosols, and El Nino/La Nina oscillation on the Earth's radiation. CERES spacecraft instruments have extended the time coverage with high quality climate data records for over a decade. Using ERBE and CERES measurements these teams have created information about radiation at the top of the atmosphere, at the surface, and throughout the atmosphere for a better understanding of our climate. They have also generated surface radiation products for designers of solar power plants and buildings and numerous other applications

  11. A budget impact analysis of natalizumab use in Ireland.

    LENUS (Irish Health Repository)

    Dee, A

    2011-10-20

    BACKGROUND: Multiple sclerosis is the commonest cause of disability in young Irish adults. Natalizumab reduces disability progression in those patients with relapsing remitting multiple sclerosis who are suitable for it. First line disease modifying therapies are given in the community and are paid for by the hi-tech drug scheme. Natalizumab is given in hospital and is paid for from the hospital\\'s budget. Access to natalizumab has been problematic in some Irish hospitals. A budget impact analysis was performed to look at the overall cost to the Health Service Executive of giving natalizumab. METHODS: A budget impact analysis was performed from the perspective of the Health Service Executive comparing the use of natalizumab with first line disease modifying therapies for 2009-2011. RESULTS: The study showed that currently, the use of natalizumab is likely to be cost saving to the Health Service Executive overall, because some of the costs for natalizumab are borne by private insurers, whereas, all of the costs of disease modifying therapies are borne by the Health Service Executive. CONCLUSIONS: Although the use of natalizumab is cost saving, current funding arrangements in the Health Service Executive do not allow for the transfer of money saved from drugs paid for in the hi-tech scheme, to hospitals who are supplying alternative treatments.

  12. Estimating Evapotranspiration Using an Observation Based Terrestrial Water Budget

    Science.gov (United States)

    Rodell, Matthew; McWilliams, Eric B.; Famiglietti, James S.; Beaudoing, Hiroko K.; Nigro, Joseph

    2011-01-01

    Evapotranspiration (ET) is difficult to measure at the scales of climate models and climate variability. While satellite retrieval algorithms do exist, their accuracy is limited by the sparseness of in situ observations available for calibration and validation, which themselves may be unrepresentative of 500m and larger scale satellite footprints and grid pixels. Here, we use a combination of satellite and ground-based observations to close the water budgets of seven continental scale river basins (Mackenzie, Fraser, Nelson, Mississippi, Tocantins, Danube, and Ubangi), estimating mean ET as a residual. For any river basin, ET must equal total precipitation minus net runoff minus the change in total terrestrial water storage (TWS), in order for mass to be conserved. We make use of precipitation from two global observation-based products, archived runoff data, and TWS changes from the Gravity Recovery and Climate Experiment satellite mission. We demonstrate that while uncertainty in the water budget-based estimates of monthly ET is often too large for those estimates to be useful, the uncertainty in the mean annual cycle is small enough that it is practical for evaluating other ET products. Here, we evaluate five land surface model simulations, two operational atmospheric analyses, and a recent global reanalysis product based on our results. An important outcome is that the water budget-based ET time series in two tropical river basins, one in Brazil and the other in central Africa, exhibit a weak annual cycle, which may help to resolve debate about the strength of the annual cycle of ET in such regions and how ET is constrained throughout the year. The methods described will be useful for water and energy budget studies, weather and climate model assessments, and satellite-based ET retrieval optimization.

  13. Budget reforms in times of austerity

    DEFF Research Database (Denmark)

    Kristiansen, Mads Bøge

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

  14. SAY NO TO NEW BUDGET CUTS !

    CERN Multimedia

    STAFF ASSOCIATION

    2010-01-01

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

  15. The Collaborative Financial Budget Management in Colleges and Universities%高校协作型财务预算管理

    Institute of Scientific and Technical Information of China (English)

    赵善庆

    2011-01-01

    The types of colleges and universities' budget consist of many forms such as summary-type, block-type, down-up type, up-down and collaborative type budget. The main points of the implementation of collaborative budget management in- clude budgeting method, budgeting process, budgeting communication, budget amount determination, fair and clear budget, bud- get control and management, budget schedule and budget evaluation etc. Each part should be linked together so as to achieve the goal of the budget management.%高校预算编制的类型有汇总型预算、分块型预算、自下而上型预算、自上而下型预算、协作型预算等方式,实施协作型预算管理的要点主要包括预算编制方法、预算编制程序、预算编制沟通、预算金额确定、预算公平透明、预算控制管理、预算执行进度、预算考核评价等,必须环环相扣,才能达到预算管理的目的。

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

    Directory of Open Access Journals (Sweden)

    Mariya V. Fedotova

    2017-06-01

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

  17. Mantle/Crust Evolution and Eco-Environmental Effects as Exemplified by Zhangjiakou-West Beijing Region

    Institute of Scientific and Technical Information of China (English)

    牛树银; 孙爱群; 李红阳; 侯泉林; 宋立军; 王宝德; 许传诗

    2004-01-01

    The living circumstances of human beings are closely related to the geological environment. As exemplified by the Zhangjiakou-West Beijing region, this paper describes the intensive mantle-crust uplift, which led to anomalous element background values for regional rocks(ores) and soils. As a result, some agricultural crops, and forests and fruits are of "superquality and high yield" or of "poor quality and low yield". The anomalous elements can find their way into grains, fruits, vegetables and drinking water and then will be taken by human beings, constituting a food chain, which would directly impact human health and lead to the spread of some endemic diseases. Studies have shown that the geomorphological features in the Zhangjiakou-West Beijing region are the outcome of geotectonic evolution since the Mesozoic.Mantle-crust movement is the key factor leading to the evolution and change of the regionally ge-ological environment.

  18. Using reference trajectories to predicted uncertain systems: exemplified on a power plant

    DEFF Research Database (Denmark)

    Odgaard, Peter Fogh; Stoustrup, Jakob; Mataji, B.

    2007-01-01

    This paper presents a method for prediction of uncertain closed loop systems, where the uncertainties are depending on operating points. Such model uncertainties are often present when complicated non-linear systems are predicted. The method uses precomputed mean and variances of the prediction...... uncertainties. It is as well proposed to update the uncertainty prediction models on-line. The potential of the method is illustrated by an example from a coal-fired power plant. This example shows prediction of the uncertainties as a bounded region in which the given system variable can be assumed...... to be contained in. In the example these successfully bound the system variables while in comparison applying a simple prediction diverges from the system....

  19. Joining Movement Sequences: Modified Dynamic Movement Primitives for Robotics Applications Exemplified on Handwriting

    DEFF Research Database (Denmark)

    Kulvicius, Tomas; Ning, K.; Tamosiunaite, M.

    2012-01-01

    The generation of complex movement patterns, in particular, in cases where one needs to smoothly and accurately join trajectories in a dynamic way, is an important problem in robotics. This paper presents a novel joining method that is based on the modification of the original dynamic movement...... to simulated handwriting generation, which are also shown on a robot, where an adaptive algorithm is used to learn trajectories from human demonstration. These results demonstrate that the new method is a feasible alternative for joining of movement sequences, which has a high potential for all robotics...

  20. 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...

  1. 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.

  2. Which Type of Risk Information to Use for Whom? Moderating Role of Outcome-Relevant Involvement in the Effects of Statistical and Exemplified Risk Information on Risk Perceptions.

    Science.gov (United States)

    So, Jiyeon; Jeong, Se-Hoon; Hwang, Yoori

    2017-04-01

    The extant empirical research examining the effectiveness of statistical and exemplar-based health information is largely inconsistent. Under the premise that the inconsistency may be due to an unacknowledged moderator (O'Keefe, 2002), this study examined a moderating role of outcome-relevant involvement (Johnson & Eagly, 1989) in the effects of statistical and exemplified risk information on risk perception. Consistent with predictions based on elaboration likelihood model (Petty & Cacioppo, 1984), findings from an experiment (N = 237) concerning alcohol consumption risks showed that statistical risk information predicted risk perceptions of individuals with high, rather than low, involvement, while exemplified risk information predicted risk perceptions of those with low, rather than high, involvement. Moreover, statistical risk information contributed to negative attitude toward drinking via increased risk perception only for highly involved individuals, while exemplified risk information influenced the attitude through the same mechanism only for individuals with low involvement. Theoretical and practical implications for health risk communication are discussed.

  3. 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...

  4. FY 1988 Budget: A brief look

    Science.gov (United States)

    Katzoff, Judith A.

    Research funding fared relatively well in the abbreviated budget proposal for fiscal year (FY) 1988 that was submitted to Congress by the Reagan administration on January 5, 1987. Under the plan, funding of civilian basic research is proposed to increase by 4.5% over the FY 1987 level. This budget proposal, the first ever to top the $1-trillion mark, was released 1 month earlier than past proposals, in compliance with the new timetable established by the Gramm-Rudman-Hollings deficit control legislation passed in 1985. Because of the earlier deadline, the proposal was presented in abbreviated form, with a promise that more details will be made available in late January.

  5. Pressure Feedback in Fluid Power Systems--Active Damping Explained and Exemplified

    DEFF Research Database (Denmark)

    Pedersen, Henrik Clemmensen; Andersen, Torben O.

    2017-01-01

    a given system, and how to adjust the parameters of the pressure feedback to obtain the best results. This is done for both a traditional symmetric cylinder servo system and a system with a differential cylinder using both pressure and nonpressure compensated proportional valves. Based on the presented...... are applied, that they do not benefit from the possibilities for improving the damping by applying (internal) pressure feedback in the systems. In both cases, the result will be degraded performance compared with what may be obtained. Pressure feedback, also referred to as active damping, is not a new method....... However, it is an often overlooked method, and when it is applied, it is not adjusted optimally to also account for model uncertainties, unmodeled system dynamics, and parameter variations. The focus of this paper is to explain various types of pressure feedback that may be applied; how these affect...

  6. Environmental Hazard Identification Technique Developing of Territorial Administrations Strategy as Exemplified in Siberian Federal District

    Science.gov (United States)

    Timofeeva, S. S.; Garmishev, V. V.; Lugovtsova, N. Yu

    2016-04-01

    This work, on the example of the Siberian Federal District of the Russian Federation, presents a method for determining mass airbursts of combustion gaseous eco-toxicants, as a technique for assessing the contributory environmental load on the atmosphere. Potential environmental hazards are analyzed by mass of contaminated airbursts. A comparison of specific gross toxicants’ emissions in territorial entities of the Russian Federation is made.

  7. Computer image analysis in caryopses quality evaluation as exemplified by malting barley

    Science.gov (United States)

    Koszela, K.; Raba, B.; Zaborowicz, M.; Przybył, K.; Wojcieszak, D.; Czekała, W.; Ludwiczak, A.; Przybylak, A.; Boniecki, P.; Przybył, J.

    2015-07-01

    One of the purposes to employ modern technologies in agricultural and food industry is to increase the efficiency and automation of production processes, which helps improve productive effectiveness of business enterprises, thus making them more competitive. Nowadays, a challenge presents itself for this branch of economy, to produce agricultural and food products characterized by the best parameters in terms of quality, while maintaining optimum production and distribution costs of the processed biological material. Thus, several scientific centers seek to devise new and improved methods and technologies in this field, which will allow to meet the expectations. A new solution, under constant development, is to employ the so-called machine vision which is to replace human work in both quality and quantity evaluation processes. An indisputable advantage of employing the method is keeping the evaluation unbiased while improving its rate and, what is important, eliminating the fatigue factor of the expert. This paper elaborates on the topic of quality evaluation by marking the contamination in malting barley grains using computer image analysis and selected methods of artificial intelligence [4-5].

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

    Science.gov (United States)

    Besançon, F

    1984-02-23

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

  9. Energy Budget on Various Land Use Areas Using Reanalysis Data in Florida

    Directory of Open Access Journals (Sweden)

    Chi-Han Cheng

    2014-01-01

    Full Text Available Energy budget is closely related to the hydrological cycle through evapotranspiration (ET or latent heat. Hence, quantifying the energy budget on different land uses is critical for understanding the water budget and providing useful land use information for decision makers. However, traditional methods, including in situ measurements and model-only approaches, have deficiencies in data availability, and we have still not yet fully realized how well the energy budgets presented in reanalysis data sets. Therefore, in this study, North American regional reanalysis (NARR data set from 1992 to 2002 were employed to investigate the energy budget on various land uses (lake, wetland, agriculture, forest, and urban at a regional scale in Florida. The results showed that the lake and urban areas had high values of energy budget, evaporation, and low Bowen ratio, while the wetland areas have the opposite treads because of the lowest evaporation rate. During drought periods, Bowen ratio, surface temperature, and sensible heat were becoming higher than those of normal years conditions. Finally, by comparing with the observed data, we found NARR had better assimilation of precipitation observations and demonstrated the land use effects from the different coefficient of correlation relationships.

  10. Dynamical stabilization by phonon-phonon interaction exemplified in cubic zirconia

    Energy Technology Data Exchange (ETDEWEB)

    Souvatsos, [etrps G [Los Alamos National Laboratory; Rudin, Sven P [Los Alamos National Laboratory

    2008-01-01

    Cubic zirconia exhibits a soft phonon mode (X{sup -}{sub 2}), which becomes dynamically unstable at low temperatures. Previous ab initio invest.igations into the temperature-induced stabilization of the soft mode treated it as an independent anharmonic oscillator. Calculations presented here, using the self consistent ab initio lattice dynamical (SCAILD) method to evaluate the phonons at 2570 K, show that the soft mode should not be treated independently of other phonon modes. Phonon-phonon interactions stabilize the X{sup -}{sub 2} mode. Furthermore, the effective potential experienced by the mode takes on a quadratic form.

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

    OpenAIRE

    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...

  12. Analyzing and exemplify the phenomenon of lossing control in vibration experiment

    Institute of Scientific and Technical Information of China (English)

    Chang Shaoli; Ji Chunyang; Kuang Zhili

    2008-01-01

    With science and technology development,vibration testing as the most important item in reliability test is be-coming more and more important,at the same time,vibrate condition becoming more and more complicated,the phe-nomenon increases that the output of controller goes beyond controlling range so that destroy the specimen.In this pa-per,some skills such as how to set the parameters of force controller,where to place the sensor,which material to be chosen and which skills to be used while making jigs were introduced to avoid the just matter.At last,some examples were given to prove the validity of the method proposed.

  13. The Florey lecture, 1983. Biological control, as exemplified by smallpox eradication and myxomatosis.

    Science.gov (United States)

    Fenner, F

    1983-06-22

    Biological control is an important method of dealing with plant and insect pests. The control of rabbits by myxomatosis and the eradication of smallpox by vaccination are unusual examples of biological control, in that they involve a vertebrate and a viral pest respectively. Myxomatosis is a benign disease in Sylvilagus rabbits in South America which is transmitted mechanically by mosquitoes. In the European rabbit, Oryctolagus, which is a pest in Australia and England, the virus from Sylvilagus produces a generalized disease that is almost always lethal. Myxomatosis was deliberately introduced into Australia in 1950 and into Europe in 1952. It was at first spectacularly successful in controlling the rabbit pest, but biological adjustments occurred in the virulence of the virus and the genetic resistances of rabbits. After 30 years of interaction, natural selection has resulted in a balance at a fairly high level of viral virulence. Smallpox has been a major scourge of mankind for over 1500 years. It spread from Asia to Europe in the Middle ages and from Europe to Africa and the Americas in the 15th and 16th centuries. Jenner's cowpox vaccine provided a method of control that reduced the severity of the disease during the 19th century but failed to eliminate the disease from many countries before the 1930s. Thereafter it was eradicated from Europe and North America, but remained endemic in South America, Africa and Asia. In 1967 it was still endemic in 33 countries and W.H.O. established a programme for global eradication within 10 years. The goal was achieved in 1977. Problems of the eradication programme and reasons for its success will be described.

  14. The Revolution in Viral Genomics as Exemplified by the Bioinformatic Analysis of Human Adenoviruses

    Directory of Open Access Journals (Sweden)

    Sarah Torres

    2010-06-01

    Full Text Available Over the past 30 years, genomic and bioinformatic analysis of human adenoviruses has been achieved using a variety of DNA sequencing methods; initially with the use of restriction enzymes and more currently with the use of the GS FLX pyrosequencing technology. Following the conception of DNA sequencing in the 1970s, analysis of adenoviruses has evolved from 100 base pair mRNA fragments to entire genomes. Comparative genomics of adenoviruses made its debut in 1984 when nucleotides and amino acids of coding sequences within the hexon genes of two human adenoviruses (HAdV, HAdV–C2 and HAdV–C5, were compared and analyzed. It was determined that there were three different zones (1-393, 394-1410, 1411-2910 within the hexon gene, of which HAdV–C2 and HAdV–C5 shared zones 1 and 3 with 95% and 89.5% nucleotide identity, respectively. In 1992, HAdV-C5 became the first adenovirus genome to be fully sequenced using the Sanger method. Over the next seven years, whole genome analysis and characterization was completed using bioinformatic tools such as blastn, tblastx, ClustalV and FASTA, in order to determine key proteins in species HAdV-A through HAdV-F. The bioinformatic revolution was initiated with the introduction of a novel species, HAdV-G, that was typed and named by the use of whole genome sequencing and phylogenetics as opposed to traditional serology. HAdV bioinformatics will continue to advance as the latest sequencing technology enables scientists to add to and expand the resource databases. As a result of these advancements, how novel HAdVs are typed has changed. Bioinformatic analysis has become the revolutionary tool that has significantly accelerated the in-depth study of HAdV microevolution through comparative genomics.

  15. Alternate Budgetary Sources during Budget Rescissions

    Science.gov (United States)

    Keppler, Kurt

    2010-01-01

    This chapter describes revenue-generating and cost-saving strategies that student affairs divisions may consider during periods of budget rescissions and categorizes them according to the decision-making entities involved in each. The chapter also explains why particular examples are well suited to individual institutions.

  16. Carbon budgets and energy transition pathways

    NARCIS (Netherlands)

    Van Vuuren, Detlef P.; Van Soest, Heleen; Riahi, Keywan; Clarke, Leon; Krey, Volker; Kriegler, Elmar; Rogelj, Joeri; Schaeffer, Michiel; Tavoni, Massimo

    2016-01-01

    Scenarios from integrated assessment models can provide insights into how carbon budgets relate to other policy-relevant indicators by including information on how fast and by how much emissions can be reduced. Such indicators include the peak year of global emissions, the decarbonisation rate and t

  17. Carbon budgets and energy transition pathways

    NARCIS (Netherlands)

    Vuuren, Van Detlef P.; Soest, van Heleen; Riahi, Keywan; Clarke, Leon; Krey, Volker; Kriegler, Elmar; Rogelj, Joeri; Schaeffer, Michiel; Tavoni, Massimo

    2016-01-01

    Scenarios from integrated assessment models can provide insights into how carbon budgets relate to other policy-relevant indicators by including information on how fast and by how much emissions can be reduced. Such indicators include the peak year of global emissions, the decarbonisation rate an

  18. Your Money: Budget, Banking, Credit, Taxes, & Insurance.

    Science.gov (United States)

    Torre, Liz

    Information and accompanying exercises in this learning module are provided to reinforce basic reading, spelling, writing, and math skills while at the same time introducing the fundamentals of personal money management. Written at an elementary level, the module covers five areas of personal finance: (1) planning a household budget on the basis…

  19. The European aerosol budget in 2006

    NARCIS (Netherlands)

    Aan de Brugh, J.M.J.; Schaap, M.; Vignati, E.; Dentener, F.J.; Kahnert, M.; Sofiev, M.A.; Huijnen, V.; Krol, M.C.

    2011-01-01

    This paper presents the aerosol budget over Europe in 2006 calculated with the global transport model TM5 coupled to the size-resolved aerosol module M7. Comparison with ground observations indicates that the model reproduces the observed concentrations quite well with an expected slight underestima

  20. Do political budget cycles really exist?

    NARCIS (Netherlands)

    Klomp, J.G.; Haan, de J.

    2013-01-01

    Most recent cross-country studies on election-motivated fiscal policy assume that the data can be pooled. As various tests suggest that our data for some 70 democratic countries for the period 1970–2007 cannot be pooled, we use the Pooled Mean Group (PMG) estimator to test whether Political Budget C

  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. The Proposed Homeland Security Budget for 2013

    Science.gov (United States)

    2012-09-01

    United States Holocaust Memorial Museum. CBO 6 THE PROPOSED HOMELAND SECURITY BUDGET FOR 2013 CBOFigure 2. Homeland Security Funding Requested by the...Marshals Service Bureau of Alcohol, Tobacco, Firearms, and Explosives Federal Bureau of Investigation Miscellaneousa Food and Drug Administration...Administration National Security Division Food and Drug Administration Federal Bureau of Investigation Firearms, and Explosives Bureau of Alcohol, Tobacco

  3. The uncertainty budget in pharmaceutical industry

    DEFF Research Database (Denmark)

    Heydorn, Kaj

    of their uncertainty, exactly as described in GUM [2]. Pharmaceutical industry has therefore over the last 5 years shown increasing interest in accreditation according to ISO 17025 [3], and today uncertainty budgets are being developed for all so-called critical measurements. The uncertainty of results obtained...

  4. New law to cut 1986 budgets

    Science.gov (United States)

    Katzoff, Judith A.

    The National Aeronautics and Space Administration (NASA), the National Oceanic and Atmospheric Administration (NOAA), the National Science Foundation (NSF), and the U.S. Geological Survey (USGS) are among the agencies whose budgets are likely to be cut 4.3% on March 1, 1986, when the Balanced Budget and Emergency Deficit Control Act of 1985 makes its first impact.Under the law, the cuts will be implemented across the board by an order from the president. Unless Congress passes legislation to make its own cuts sometime between now and March 1, these cuts will automatically take an equal percentage from every nondefense program, project, and activity not protected from “sequestration” of funds and will automatically take a slightly higher percentage from the unprotected portions of the defense budget. Individual agencies could circumvent the across-the-board cuts by formulating their own plans to distribute their share of the reductions; however, these plans would need congressional approval. These cuts will affect budgets for the federal government in fiscal year (FY) 1986, which began on October 1, 1985. Unless revenues increase substantially, additional and mone severe belt-tightening is in store for FY 1987 and beyond.

  5. States' Budgets Reflect Rising Tax Collections

    Science.gov (United States)

    Hoff, David J.

    2005-01-01

    Many state budgets are reaping the benefits of tax revenues that are rising faster than at any time since the economic slowdown ended. Overall tax collections by states rose by 11.7 percent in the first quarter of 2005, giving the legislatures extra cash to shore up school aid, increase teacher pay, and finance new initiatives such as full-day…

  6. The evolving energy budget of accretionary wedges

    Science.gov (United States)

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

    2017-04-01

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

  7. Robust quadratic assignment problem with budgeted uncertain flows

    Directory of Open Access Journals (Sweden)

    Mohammad Javad Feizollahi

    2015-12-01

    Full Text Available We consider a generalization of the classical quadratic assignment problem, where material flows between facilities are uncertain, and belong to a budgeted uncertainty set. The objective is to find a robust solution under all possible scenarios in the given uncertainty set. We present an exact quadratic formulation as a robust counterpart and develop an equivalent mixed integer programming model for it. To solve the proposed model for large-scale instances, we also develop two different heuristics based on 2-Opt local search and tabu search algorithms. We discuss performance of these methods and the quality of robust solutions through extensive computational experiments.

  8. Measuring thermal budgets of active volcanoes by satellite remote sensing

    Science.gov (United States)

    Glaze, L.; Francis, P. W.; Rothery, D. A.

    1989-01-01

    Thematic Mapper measurements of the total radiant energy flux Q at Lascar volcano in north Chile for December 1984 are reported. The results are consistent with the earlier suggestion that a lava lake is the source of a reported thermal budget anomaly, and with values for 1985-1986 that are much lower, suggesting that fumarolic activity was then a more likely heat source. The results show that satellite remote sensing may be used to monitor the activity of a volcano quantitatively, in a way not possible by conventional ground studies, and may provide a method for predicting eruptions.

  9. NASA Education and Educational Technologies Exemplified by the Space Weather Action Center Program

    Science.gov (United States)

    Reis, Norma Teresinha Oliveira; André, Claudio; Cline, Troy D.; Eastman, Timothy E.; Maher, Margaret J.; Mayo, Louis A.; Lewis, Elaine M.

    We explore here the Space Weather Action Center (SWAC) Program, as an example of NASA initiatives in education. Many human activities in space can be disrupted by space weather. The main objective of this program is to enable students to produce space weather forecasts by accessing current NASA data. Implementation of the SWAC Program requires: technological resources, online materials, and systematic work. Instructional guides, materials and methods are explained on the Space Weather Action Center Web site (http://sunearthday.nasa.gov/swac). Ultimately, students’ forecasts can be presented through a variety of accessible media including inexpensive video editing software and/or already existing school-based broadcast studios. This cross-curricular program is targeted to middle and high school and can be applied in almost all educational contexts as the number of schools with computer and internet access increases worldwide. SWAC is a pioneer initiative that contributes to fostering student interest in STEM and promotes their intellectual autonomy. Through SWAC, they get to act like real scientists by accessing, analyzing, recording, and communicating space weather forecasts in a professional approach.

  10. A study on radiation technological degradation of organic chloride wastewater--exemplified by TCE and PCE.

    Science.gov (United States)

    Huang, Sheng-Kai; Hsieh, Ling-Ling; Chen, Chia-Chieh; Lee, Po-Hsiu; Hsieh, Bor-Tsung

    2009-01-01

    This paper describes the potential of using gamma radiation technology to degrade trichloroethylene (TCE) and perchloroethylene (PCE) wastewater. The experimental method is divided into two parts: (1) using the gamma-ray to irradiate the TCE and PCE solution, the dose-rate is 10Gy/minute, the irradiation dosage is 0-2.5kGy and (2) self-making the UV irradiation system, the tube specification is 254nm and 6W, and turning on 8 tubes at the same time to make the irradiation. The efficiency of degradation ratio for gamma-ray is better than UV in the range of 0.1-250ppm; for example, as for the concentration of 0.1ppm, when TCE is degraded to D(90) and T(90), the gamma-ray only needed 46.7Gy and took about 4.67 minutes, but UV needed to take about 28.1 minutes. The dose-concentration equations of TCE and PCE are: TCE: y=44.58+8.832x, R(2)=0.999; and PCE: y=81.33+12.81x, R(2)=0.997. We verified that the radiation technology is able to effectively degrade the organic chlorine wastewater without yielding the secondary pollution, and the TCE and PCE that degraded by using gamma-ray will be reached US-EPA and Taiwan Effluent Standard (5ppb).

  11. Identification of varieties and gene flow in Douglas fir exemplified in artificially established stands in Germany

    Directory of Open Access Journals (Sweden)

    Barbara Fussi

    2013-12-01

    Full Text Available Douglas-fir [Pseudotsuga menziesii (Mirb. Franco] is an economically valuable non-native tree species in Germany and is considered very promising in view of global climate change. Therefore, the genetic characterization of Douglas-fir populations and seed stands in Germany is essential. We studied coastal and interior Douglas-fir varieties, both present in Germany, by using eleven isoenzyme and four microsatellite loci. By analyzing eight reference populations of known origin we were able to identify the two varieties on the population level using Bayesian and distance based methods. Seven populations present in Bavaria were then successfully assigned to one of the two varieties. Within varieties we found stronger grouping within the interior variety than within the coastal one. Despite lower differences within coastal Douglas-fir we have first indications for the origin of two populations. For two Bavarian populations, natural regeneration was included and genetic data revealed no significant genetic difference between adults and offspring. The parentage analysis for one of the studied stands revealed that a large proportion of adults took part in the reproduction, but some trees were more successful than others in transferring their genes to the next generation. Our study was able to improve variety identification of Douglas-fir using isoenzyme markers and nuclear microsatellites and study reproductive patterns, both are important issues for the management of Douglas-fir stands in Bavaria.

  12. Identification of varieties and gene flow in Douglas fir exemplified in artificially established stands in Germany

    Directory of Open Access Journals (Sweden)

    Barbara Fussi

    2013-12-01

    Full Text Available Douglas-fir [Pseudotsuga menziesii (Mirb. Franco] is an economically valuable non-native tree species in Germany and is considered very promising in view of global climate change. Therefore, the genetic characterization of Douglas-fir populations and seed stands in Germany is essential. We studied coastal and interior Douglas-fir varieties, both present in Germany, by using eleven isoenzyme and four microsatellite loci. By analyzing eight reference populations of known origin we were able to identify the two varieties on the population level using Bayesian and distance based methods. Seven populations present in Bavaria were then successfully assigned to one of the two varieties. Within varieties we found stronger grouping within the interior variety than within the coastal one. Despite lower differences within coastal Douglas-fir we have first indications for the origin of two populations. For two Bavarian populations, natural regeneration was included and genetic data revealed no significant genetic difference between adults and offspring. The parentage analysis for one of the studied stands revealed that a large proportion of adults took part in the reproduction, but some trees were more successful than others in transferring their genes to the next generation. Our study was able to improve variety identification of Douglas-fir using isoenzyme markers and nuclear microsatellites and study reproductive patterns, both are important issues for the management of Douglas-fir stands in Bavaria.

  13. [Influence of intraoperative noise protection on postoperative pain: demonstrated exemplified by total knee arthroplasty].

    Science.gov (United States)

    Keshmiri, A; Wolf, T; Wiech, O; Benditz, A; Grifka, J; Springorum, H

    2014-02-01

    It is known that implied memory of intraoperative noise influences postoperative pain. The aim of this study was to evaluate the influence of different intraoperative noise protection methods during total knee arthroplasty on postoperative pain scores. A total of 83 patients were included in this prospectively designed, double-blind trial and underwent total knee arthroplasty with psoas compartment and sciatic nerve regional anesthesia and additionally propofol sedation. After randomization patients were assigned either to the noise protection group, the music group or the control group. Postoperative pain scores (VAS) were evaluated in each group. In the three different time intervals evaluated there were no significant differences between the groups. Also the pain maxima for each postoperative day showed no significant difference but there was a slight trend to the advantage of the music group. Even though there were no significant effects of music or noise protection on postoperative pain scores, it can be concluded, as has been done by many other authors that music should be used in the perioperative setting for general patient comfort.

  14. Using a sediment budget to understand geomorphic response following dam removal

    Science.gov (United States)

    Major, J. J.; O'Connor, J. E.; Podolak, C.; Keith, M.; Spicer, K.; Pittman, S.; Bragg, H.; Wallick, J.; Grant, G.

    2013-12-01

    measurements, balancing the budget was challenging. Uncertainties in computing annual sediment transport from non-stationary sediment rating curves, ambiguity in the precise composition of the reservoir sediment, uncertainties in relations between sediment mass and volume, and logistical difficulties of making measurements within the gorge tempered budget precision. Consequently, error bands on various budget components varied greatly (erosion ×10%; flux ×40%-50%; deposition ×20%). Nevertheless, the estimated sediment budget provided significant insights on the manner in which this high-gradient mountain river redistributed a large sediment input. Existing and emerging techniques which may aid higher-fidelity sediment budgets include: bathymetric lidar; proxy methods for measuring continuous sediment flux; and methods for acquiring high-resolution topography in critical reaches, such as terrestrial laser scanning or structure-from-motion photogrammetry.

  15. 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.

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

    Science.gov (United States)

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

    2016-08-01

    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.

  17. 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.

  18. Special Economic Zones as Growth and Anti-growth Poles as Exemplified by Polish Regions

    Directory of Open Access Journals (Sweden)

    Hanna Godlewska-Majkowska

    2016-12-01

    Full Text Available Objective: The objective of this paper is to present the effects of special economic zones (SEZ on the polarisation of public economic space in Polish regions. Research Design & Methods: The paper looks at both positive and negative effects of economic zones on the polarization of economic space in Polish regions. In an empirical analysis of internal and external effects of SEZs growth centres are identified. Centre of the polarised region, as a source of development incentives, characterised with a higher growth dynamics in comparison to the other part of the region is identified as a growth pole; while the centre of a polarised region being a source of crisis factors higher than in the region is identified as an anti-growth pole. Findings: In the result of conducted studies 8 growth poles, 19 centres of unstable economic situation have been identified, anti-growth poles has not been identified. Factors that result in the polarisation as well as its positive and negative characteristics were identified. Implications & Recommendations: The new model, which captures growing changes and can activate an appropriate action aimed at avoiding crisis can be used as a potential early warning system by the authorities of territorial units. Contribution & Value Added: The originality of this work lies in proposing a new methodological approach to identify poles and anti-poles. This approach can be applied for various tiers of taxonomic division for regions in various countries and forms of public aid.

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

    African Journals Online (AJOL)

    Predicting Nigeria budget allocation using regression analysis: A data mining approach. ... Open Access DOWNLOAD FULL TEXT ... Budget is used by the Government as a guiding tool for planning and management of its resources to aid in ...

  20. 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...

  1. 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.

  2. [FY 1992 Budget Proposals, Requests, Projections & Summaries : Rocky Mountain Arsenal

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This document contains information related to Rocky Mountain Arsenal's budget for the 1992 fiscal year. Detailed budget proposals, projections, and summaries are...

  3. 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...

  4. 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...

  5. 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...

  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 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...

  8. The Scope and Structure of the General EU Budget

    Directory of Open Access Journals (Sweden)

    Małgorzata Cilak

    2014-06-01

    Full Text Available The purpose of this article is to present the scope and structure of the general budget of the European Union. EU general budget is constructed in accordance with the budgetary principles that are set out in Regulation No 966/2012. The scope of the budget is related to entities whose income and expenses are accounted for in the budget. It is connected with the principle of unity and budget accuracy. The structure and content of the budget, however, are associated with the data exhibited in the budget and the way they are presented. Of particular importance in the context of the structure and content of the budget are principles such as universality, balance, specification.

  9. Modelling the initial structure dynamics of soil and sediment exemplified for a constructed hydrological catchment

    Science.gov (United States)

    Maurer, Thomas; Schneider, Anna; Gerke, Horst H.

    2016-04-01

    The structure of a hydrological catchment is determined by the geometry of the boundaries and the spatial distribution of soil and sediment properties. Models of the 3D subsurface structure and the soil heterogeneity have often been built based on geostatistical approaches and conditional simulations for spatial interpolation between measurements. Here, an alternative model was proposed that generated 3D subsurface structures by imitating basic structures resulting from mass distribution processes. Instead of directly assuming stochastic variations of the subsurface structure, the present approach assumed stochastic variations in parameters of the process-based algorithms of the generator models. The constructed hydrological catchment "Hühnerwasser" located in the Lower Lusatia region of Brandenburg, Germany, was used as an example for the development of such a 3D structure generator model. Boundary geometries and changes in the surface topography due to erosion and sedimentation processes were quantified on the basis of digital elevation models (DEMs) derived from aerial photographs and terrestrial laser scanning information. Basic sediment properties came i) from a geological model of the parent material at the outcrop site, ii) from actual soil sample measurements on-site, and iii) based on stochastic texture variations. Sediment distributions were generated according to construction processes such as sediment dumping, particle segregation, and soil compaction. The resulting internal structures reflect the formation of spoil cones and surface compaction by machinery. The simulated 3D model scenarios of soil texture and bulk density distributions were incorporated in a gridded 3D volume model using the 3D software tool GoCAD (Paradigm Ltd.). This 3D distributed solid phase structure of the catchment allowed for a more direct comparison with observations using minimal invasive methods. By including structural changes over time (e.g., derived from DEM

  10. 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 ...

  11. Organisation of Internal Control in a Budget Institution: Applied Aspect

    OpenAIRE

    Dikan Larysa V.; Deyneko Yevgen V.

    2013-01-01

    The article proves urgency and necessity of organisation of internal control in budget institutions. It graphically depicts a general structure of the organisation of internal control in budget institutions. It offers and substantiates a model of organisation of internal control in budget institutions. It proves that the key principles of organisation of internal control in budget institutions are principles of effectiveness and efficiency. Moreover, the effectiveness principle is connected w...

  12. Restructuring the budget for the Fleet Modernization Program (FMP)

    OpenAIRE

    Zerbe, Jeffrey N.

    1996-01-01

    Management The Fleet Modernization Program (FMP) provides a systematic structure for planning, programming, budgeting, and installing improvements to ships of the active and reserve fleets. The procedures for budgeting and executing the FMP are governed by the rules of the current FMP Fiscal Appropriation. Since Fiscal Year (FY) 1989, a series of FMP appropriation decisions has resulted in each budget year program being budgeted and executed differently. These decisions have directly affec...

  13. Closing the gap between budget formulation and execution

    OpenAIRE

    Lowery, Erainust

    2000-01-01

    Approved for public release; distribution is unlimited This thesis is a case study analysis of the Resource Management Office of the Bureau of Naval Personnel (PERS-02). Specifically, an analysis of projected versus actual budget figures was conducted. The purpose of the research was to explain anomalies in the budget formulation figures as compared to actual budget execution figures and define ways to improve the protocol between budget activities. Based on model comparisons, document rev...

  14. THE CONCEPTUAL CONTENT OF STATE BUDGET PROCESS IN ECONOMIC THEORY

    OpenAIRE

    Žubule, Ērika; Puzule, Anita

    2015-01-01

    Evaluating the role of the budget in economy we may declare that the budget process should favour the social economic development of the state. The aim of the research is to explore and evaluate theoretical aspects of the state budget process as a component of the state financial policy and to work out proposals for improvement of the state budget process, based on the theoretical and empirical findings. The main objectives of the research were to study the foreign economic scientific literat...

  15. A Historical Analysis of the Biennial Budget Process

    Science.gov (United States)

    1988-04-01

    impaired. The malady of the program phase also infected the budget phase. Decision making late in the budget process becomes shrouded in urgency...chair.(b Iude o s t dote bi nniu e alatly, aiebu deIt reviewedlon annuimicfo ally mratf ilont Commite and f~iwsoeemmntatiee, caipminted bytj ’peuh r...Budget Committee, became infected . In 1984, he observed "I dn think there needs to be some (budget) reform. But there is no reform that can substitute fur

  16. 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

  17. 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...

  18. Elaboration of Public Budget – A Participatory Approach

    Directory of Open Access Journals (Sweden)

    Narcis Eduard Mitu

    2016-11-01

    Full Text Available In this article, we study a different way to manage public money, and to engage people in government. Participatory budgeting is a democratic process in which community members directly decide how to spend part of a public budget. It enables taxpayers to work with government to make the budget decisions that affect their lives.

  19. 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...

  20. 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...

  1. Deficit Prevention: Budget Control Model for Enrollment-Dependent Colleges.

    Science.gov (United States)

    Townsley, Michael K.

    1994-01-01

    An ongoing system of short-term budget controls that test actual performance against budget forecasts is essential for enrollment-dependent independent colleges. The budget control model presented here is a tool to inform the management continuously of changes in the all-important tuition revenue stream. (Author/MSE)

  2. Managing Highway Maintenance: Budget Preparation, Unit 9, Level 3.

    Science.gov (United States)

    Federal Highway Administration (DOT), Washington, DC. Offices of Research and Development.

    Part of the series "Managing Highway Maintenance," the unit describes the essential steps in developing a maintenance budget, or performance budget, based on the work to be done. It is designed for field engineers and supervisors who assist department officials in preparing work programs and budgets. The format is a programed,…

  3. 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...

  4. 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

  5. California's Budget Problems Leave Community Colleges Holding IOU's

    Science.gov (United States)

    Keller, Josh

    2009-01-01

    When California approved its budget last month, the community-college system managed to escape the sharp budget cuts that befell most other agencies. But the state's fiscal troubles have nonetheless created a cash crisis for two-year colleges. As part of its plan to close a $41-billion budget deficit, California will delay providing $540-million…

  6. 50 CFR 600.125 - Budgeting, funding, and accounting.

    Science.gov (United States)

    2010-10-01

    ... 50 Wildlife and Fisheries 8 2010-10-01 2010-10-01 false Budgeting, funding, and accounting. 600... Councils § 600.125 Budgeting, funding, and accounting. Link to an amendment published at 75 FR 59150, Sept... of the user, the revised text is set forth as follows: § 600.125 Budgeting, funding, and...

  7. 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…

  8. 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...

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

    NARCIS (Netherlands)

    M.A. Hordijk

    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

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

    Science.gov (United States)

    Woolfork, Kevin

    2010-01-01

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

  11. 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...

  12. 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...

  13. 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...

  14. ‘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.

  15. Carbon Budget of Russian Forests

    Directory of Open Access Journals (Sweden)

    A. Z. Shvidenko

    2014-02-01

    Full Text Available Net Ecosystem Carbon Balance (NECB of Russian forests for 2007–2009 is presented based on consistent application of applied systems analysis and modern information technologies. Use of landscape-ecosystem approach resulted in the NECB at 546±120 Tg C year–1, or 66±15 g C m–2 year–1. There is a substantial difference between the NECB of European and Asian parts, as well as the clear zonal gradients within these geographical regions. While the total carbon sink is high, large forest areas, particularly on permafrost, serve as a carbon source. The ratio between net primary production and soil heterotrophic respiration, together with natural and human-induced disturbances are major drivers of the magnitude and spatial distribution of the NECB of forest ecosystems. Using the Bayesian approach, mutual constraints of results that are obtained by independent methods enable to decrease uncertainties of the final result.

  16. Outcomes of Health System Structures, Highly Pertinent Clinical Information, Idea Stimulators, Clinical Reviews, and Prediction Tools: JABFM Exemplified.

    Science.gov (United States)

    Bowman, Marjorie A; Neale, Anne Victoria; Seehusen, Dean A

    2016-01-01

    This issue exemplifies the types of articles that JABFM publishes to advance family medicine. We have articles on the implications of health system organizational structures. Three of these are international articles at the level of the national health system (1 from China) and systematic local health interventions (1 from Canada and 1 from Netherlands). Inside the United States, where there are more family physicians, there is less obesity, and designation as a Patient Centered Medical Home is related to increased rates of colorectal cancer screening. Review articles on common clinical topics discuss treatments that are changing (acne in pregnancy) or lack consensus (distal radial fractures). We have articles on making life easier in the office, such as for predicting Vitamin D levels, osteoporosis, and pre-diabetes in normal weight adults. There are articles to raise awareness of the "newest" testing or treatments, that is, auditory brainstem implants. "Reminder" articles highlight known entities that need to be reinforced to prevent over-/underdiagnosis or treatment, for example, "cotton fever." Another article discusses the increased risk for postoperative complications with sleep apnea. We also provide "thought" pieces, in this case about the terminology we are using to extend our concept of patient-centered medical homes.

  17. Epistemological challenges in contemporary Western healthcare systems exemplified by people's widespread use of complementary and alternative medicine.

    Science.gov (United States)

    Salamonsen, Anita; Ahlzén, Rolf

    2017-01-01

    Modern Western public healthcare systems offer predominantly publicly subsidized healthcare traditionally based on biomedicine as the most important basis to cure persons who suffer from disorders of somatic or psychiatric nature. To which extent this epistemological position is suitable for this purpose is under scientific debate and challenged by some people's personal understandings of health and illness, their individual illness experiences and their decision-making. Current studies show decreasing levels of patient trust in Western public healthcare and a widespread patient-initiated use of complementary and alternative medicine which is often linked to unmet patient-defined healthcare needs. Patients'/complementary and alternative medicine users' understandings of their afflictions are often based on elements of biomedical knowledge as well as embodied and experience-based knowledge. We believe this points to the need for a phenomenologically and socially based understanding of health and illness. In this article, we analyze challenges in contemporary healthcare systems, exemplified by people's widespread use of complementary and alternative medicine and based on three ways of understanding and relating to unhealth: disease (the biomedical perspective), illness (the phenomenological perspective), and sickness (the social perspective). In public healthcare systems aiming at involving patients in treatment processes, acknowledging the coexistence of differing epistemologies may be of great importance to define and reach goals of treatment and compliance.

  18. [On the history of one form of social psychiatric care: family care exemplified on the Leipzig-Dösen asylum].

    Science.gov (United States)

    Lerner, Astrid; Steinberg, Holger

    2011-08-01

    On the basis of archival sources and primary literature the study exemplifies the history of one form of extramural social psychiatric care on the example of one particular institution, the town asylum of Leipzig-Dösen. Family care was introduced in Leipzig in 1904 by Georg Lehmann, primarily as an alternative treatment option. After initial opposition among the local population had been defeated, this form of treatment was soon quite accepted. Due to the socioeconomic changes as a result of World War I, the extent of family care was downsized. From 1940 family care in Dösen was abolished, due to a change in ideology. Part of the patients previously in family care fell victim to the National socialist T-4 programme to murder chronically mental ill. However, this study could also prove that at least one third of these patients survived. It can only be presumed to which extent this was due to their physical work being needed as a result of war shortages.

  19. Fenton process for degradation of selected chlorinated aliphatic hydrocarbons exemplified by trichloroethylene, 1,1-dichloroethylene and chloroform

    Institute of Scientific and Technical Information of China (English)

    Zhimin QIANG; Weiwei BEN; ChinPao HUANG

    2008-01-01

    The degradation of selected chlorinated ali-phatic hydrocarbons (CAHs) exemplified by trichloroethy-lene (TCE), 1,1-dichloroethylene (DCE), and chloroform (CF) was investigated with Fenton oxidation process. The results indicate that the degradation rate was primarily affected by the chemical structures of organic contami-nants. Hydroxyl radicals (·OH) preferred to attack the organic contaminants with an electron-rich structure such as chlorinated alkenes (i.e., TCE and DCE). The dosing mode of Fenton's reagent, particularly of Fe2+, significantly affected the degradation efficiency of studied organic compound. A new "time-squared" kinetic model, C = Coexp(-kobst2), was developed to express the degrada-tion kinetics of selected CAHs. This model was applicable to TCE and DCE, but inapplicable to CF due to their varied reaction rate constants towards ·OH. Chloride release was monitored to examine the degree of dechlorina- tion during the oxidation of selected CAHs. TCE was more easily dechlorinated than DCE and CF. Dichloroacetic acid (DCAA) was identified as the major reaction intermediate in the oxidation of TCE, which could be completely removed as the reaction proceeded. No reaction intermedi- ates or byproducts were identified in the oxidation of DCE and CF. Based on the identified intermediate, the reaction mechanism of TCE with Fenton's reagent was proposed.

  20. 大型复杂项目研制成本的灰色预算方法%Cost Budgeting Method for Large,Complex Projects Based on Gray Theory

    Institute of Scientific and Technical Information of China (English)

    高建伟

    2013-01-01

    针对大型复杂项目成本因历史数据缺乏而难以准确预算的问题,提出大型复杂项目研制成本的灰色预算方法,通过项目研制成本模型构建及其残差修正,实现利用较少的样本数据得到较高的成本预算精度,并采用实例验证了方法的正确性和有效性。%Our country large,complex projects have little sample and the traditional method can not estimate the project cost accurately,so this paper propose a large,complex project cost estimation method based on gray systematic theory.We divide large,complex project into systems or parts and regard them as cost estimation unit.The gray forecasting model GM (1 ,1 )was set up based on historical cost data of the cost estimation unit.If the model’ s precision doesn’ t meet with the requirement of aviation project cost estimation,the revision model GM (1 ,1 )must be set up to raise the estimation precision The experimental results show the method can get the more high-accuracy estimation value using the little sample and is suitable for the cost estimation of the our country large,complex projects.

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

    Science.gov (United States)

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

    2012-01-01

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

  2. Mechanism for Corrective Action on Budget Imbalances

    Directory of Open Access Journals (Sweden)

    Ion Lucian CATRINA

    2014-02-01

    Full Text Available The European Fiscal Compact sets the obligation for the signatory states to establish an automatic mechanism for taking corrective action on budget imbalances. Nevertheless, the European Treaty says nothing about the tools that should be used in order to reach the desired equilibrium of budgets, but only that it should aim at correcting deviations from the medium-term objective or the adjustment path, including their cumulated impact on government debt dynamics. This paper is aiming at showing that each member state has to build the correction mechanism according to the impact of the chosen tools on economic growth and on general government revenues. We will also emphasize that the correction mechanism should be built not only exacerbating the corrective action through spending/ tax based adjustments, but on a high quality package of economic policies as well.

  3. Capital budgeting practices in Indian companies

    Directory of Open Access Journals (Sweden)

    Roopali Batra

    2017-03-01

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

  4. Input-output analysis and the hospital budgeting process.

    Science.gov (United States)

    Cleverly, W O

    1975-01-01

    Two hospitals budget systems, a conventional budget and an input-output budget, are compared to determine how they affect management decisions in pricing, output, planning, and cost control. Analysis of data from a 210-bed not-for-profit hospital indicates that adoption of the input-output budget could cause substantial changes in posted hospital rates in individual departments but probably would have no impact on hospital output determination. The input-output approach promises to be a more accurate system for cost control and planning because, unlike the conventional approach, it generates objective signals for investigating variances of expenses from budgeted levels. PMID:1205865

  5. Keynote: Beyond Budgeting in a Lean and Agile World

    Science.gov (United States)

    Bogsnes, Bjarte

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

  6. 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.

  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. Using CLV concept for marketing budgets allocation

    OpenAIRE

    Oyner, Olga K.; Sukhorukove, Olga

    2013-01-01

    The paper evaluates the usefulness of customer lifetime value (CLV) as a metric for marketing budget allocation by developing a framework that enables managers to maintain customer relationships proactively through different elements of marketing mix, in order to maximize CLV. The analysis is based on data from a hardware components PC B2B company and suggests that there is a potential for increased sales and CLVs when managers design resource allocation rules that maximize CLV. Managers can ...

  9. The 2014 Long-Term Budget Outlook

    Science.gov (United States)

    2014-07-16

    which was released yesterday. Between 2009 and 2012, the federal government recorded the largest budget deficits relative to the size of the economy since...1946, causing its debt to soar. The total amount of federal debt held by the public is now equivalent to about 74 percent of the economy s annual...be on an upward path relative to the size of the economy , a trend that could not be sustained indefinitely.

  10. Budgeting and forecasting application development : an evaluation

    OpenAIRE

    Passoja, Pekka

    2015-01-01

    The aim of this research was to evaluate the ultimate benefits of what a Finnish stock listed company achieved as the result of a cost budgeting and cost forecasting application development project. Two separate development projects were carried out for the case company’s Finnish and Russian organizations. The starting point for the project was the case company’s initial need to start using rolling cost forecasting, so that the company could adjust its fixed and variable costs in accordance w...

  11. Studies on carbon budget score remarkable progress

    Institute of Scientific and Technical Information of China (English)

    2007-01-01

    @@ On 23 November, 2006, a key CAS research project on carbon budget passed the review by a panel of experts under the joint auspices of the CAS Bureau of Comprehensive Planning and the CAS Bureau of Science and Technology for Resourc es and Environment. The panel was made up of 11 prestigious experts, led by CHEN Yiyu, a CAS Member and President of National Natural Sciences Foundation of China.

  12. 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...

  13. ANALYSIS OF BUDGET DEFICIT AND ITS PROBLEMS IN LITHUANIA

    Directory of Open Access Journals (Sweden)

    F. Jaseviciene

    2015-10-01

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

  14. Heat Budget Monitoring in Norris Geyser Basin, Yellowstone National Park

    Science.gov (United States)

    Mohamed, R. A. M.; Neale, C. M. U.; Jaworowski, C.

    2014-12-01

    Frequent estimation of heat flux in active hydrothermal areas are required to monitor the variation in activity. Natural changes in geothermal and hydrothermal features can include rapid significant changes in surface temperature distribution and may be an indication of "re-plumbing" of the systems or potential hydrothermal explosions. Frequent monitoring of these systems can help Park managers make informed decisions on infrastructure development and/or take precautionary actions to protect the public. Norris Geyser Basin (NGB) is one of Yellowstone National Park's hottest and most dynamic basins. Airborne high-resolution thermal infrared remote sensing was used to estimate radiometric temperatures within NGB and allow for the estimation of the spatial and temporal distribution of surface temperatures and the heat flow budget. The airborne monitoring occurred in consecutive years 2008-2012 allowing for the temporal comparison of heat budget in NGB. Airborne thermal infrared images in the 8-12 µm bands with 1-m resolution were acquired using a FLIR SC640 scanner. Digital multispectral images in the green (0.57 μm), red (0.65 μm), and near infrared (0.80 μm) bands were also acquired to classify the terrain cover and support the atmospheric and emissivity correction of the thermal images. The airborne images were taken in the month of September on selected days with similar weather and under clear sky conditions. In the winter of 2012, images were also taken in March to compare the effect of the cold weather and snow cover on the heat budget. Consistent methods were used to acquire and process the images each year to limit the potential variability in the results to only the variability in the hydrothermal system. Data from radiation flux towers installed within the basin were used to compare with airborne radiometric surface temperatures and compensate for residual solar heating in the imagery. The presentation will discuss the different mechanisms involved in

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

    Science.gov (United States)

    Macinati, Manuela S; Rizzo, Marco G

    2014-08-01

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

  16. The global methane budget 2000-2012

    Science.gov (United States)

    Saunois, Marielle; Bousquet, Philippe; Poulter, Ben; Peregon, Anna; Ciais, Philippe; Canadell, Josep G.; Dlugokencky, Edward J.; Etiope, Giuseppe; Bastviken, David; Houweling, Sander; Janssens-Maenhout, Greet; Tubiello, Francesco N.; Castaldi, Simona; Jackson, Robert B.; Alexe, Mihai; Arora, Vivek K.; Beerling, David J.; Bergamaschi, Peter; Blake, Donald R.; Brailsford, Gordon; Brovkin, Victor; Bruhwiler, Lori; Crevoisier, Cyril; Crill, Patrick; Covey, Kristofer; Curry, Charles; Frankenberg, Christian; Gedney, Nicola; Höglund-Isaksson, Lena; Ishizawa, Misa; Ito, Akihiko; Joos, Fortunat; Kim, Heon-Sook; Kleinen, Thomas; Krummel, Paul; Lamarque, Jean-François; Langenfelds, Ray; Locatelli, Robin; Machida, Toshinobu; Maksyutov, Shamil; McDonald, Kyle C.; Marshall, Julia; Melton, Joe R.; Morino, Isamu; Naik, Vaishali; O'Doherty, Simon; Parmentier, Frans-Jan W.; Patra, Prabir K.; Peng, Changhui; Peng, Shushi; Peters, Glen P.; Pison, Isabelle; Prigent, Catherine; Prinn, Ronald; Ramonet, Michel; Riley, William J.; Saito, Makoto; Santini, Monia; Schroeder, Ronny; Simpson, Isobel J.; Spahni, Renato; Steele, Paul; Takizawa, Atsushi; Thornton, Brett F.; Tian, Hanqin; Tohjima, Yasunori; Viovy, Nicolas; Voulgarakis, Apostolos; van Weele, Michiel; van der Werf, Guido R.; Weiss, Ray; Wiedinmyer, Christine; Wilton, David J.; Wiltshire, Andy; Worthy, Doug; Wunch, Debra; Xu, Xiyan; Yoshida, Yukio; Zhang, Bowen; Zhang, Zhen; Zhu, Qiuan

    2016-12-01

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

  17. The earth radiation budget satellite system of the early 1980's

    Science.gov (United States)

    Cooper, J. E.; Woerner, C. V.

    1978-01-01

    The overall program objective of the Earth Radiation Budget Satellite System is to gather the required radiation budget data and apply these data for a better understanding and prediction of climate. The paper describes the planned system, including the instruments and the associated sampling strategies and data analysis methods. Examination of mission implications reveals the need for a multisensor, multisatellite system consisting of high- and mid-inclination orbits. Each spacecraft will carry wide and medium field-of-view sensors, a sensor for measuring the solar constant, and a narrow field-of-view cross-track scanner.

  18. Observational evidence for the impact of jet condensation trails upon the earths radiation budget

    Energy Technology Data Exchange (ETDEWEB)

    Meinert, D. [GKSS-Forschungszentrum Geesthacht GmbH (Germany). Inst. fuer Atmosphaerenphysik

    1997-12-31

    Jet condensation trails have been classified in AVHRR images from a couple of month. It was tried to estimate their impact upon the radiation budget from the observed radiances. This has been performed by direct comparison of contrail image points to neighboring image points, assuming a slowly varying background. The classification method, basing on an artificial neural network for pattern recognition is explained. The details of the estimation of the net impact of contrails upon the radiation budget are shown by one example. (author) 5 refs.

  19. FUNGSI BUDGETER DAN FUNGSI REGULASI DALAM KETENTUAN PERPAJAKAN INDONESIA

    Directory of Open Access Journals (Sweden)

    Acep Rohendi

    2016-11-01

    ABSTRACT   This research aims to analyze the application of budgetary and regulatory functions in the national tax laws. The research method used in this research is normative legal research with normative analysis-qualitative / normative. In Indonesia's positive law became the legal basis of tax collection is Article 23A of the 1945 Constitution. Tax functions within the framework of development, the tax has two functions: 1 budgetary functions, and 2 regulate the function / regulation. Budgetary functions is that taxation is a tool (or a source to include as much money into the state treasury which in time will be used to finance state expenditure. The function set, the tax is used as a tool to achieve certain goals which were located outside the financial sector and regulate the function of many directed against the private sector. Budgetary functions implemented in the tax legislation in Indonesia, particularly since the Tax Reform 1983. Renewal of the National Taxation, including: 1 Renewal of the National Taxation I; 2 National Taxation Reform II, 3 National Taxation Reform III, 4 National Taxation Reform IV, 5 National Taxation Reform V. Some examples of regulatory functions in legislation relating to taxation: 1 National Taxation Reform; 2 Sunset Policy; 3 Personal Income Tax Rate Reduction and Body. To develove the Indonesian state should be able to synergizing between budgeting functions with the regulatory function of the.tax.   .   Keyword : Tax, Tax Reform, Budgeter, Regulator

  20. The ABC's of Financing Church and Synagogue Libraries. Acquiring Funds, Budgeting, Cash Accounting.

    Science.gov (United States)

    Hannaford, Claudia

    The ABCs of financing church and synagogue libraries are presented in this guide as Acquiring Funds, Budgeting, and Cash Accounting. Acquiring funds and the basic means needed to start a library are described, including resources such as books, shelves, office supplies, and financial resources; ideas and methods are presented for soliciting both…

  1. Closing the carbon budget of a Scots pine forest in the Netherlands

    NARCIS (Netherlands)

    Schelhaas, M.J.; Nabuurs, G.J.; Jans, W.W.P.; Moors, E.J.; Sabaté, S.; Daamen, W.P.

    2004-01-01

    The aim of this study was to close the carbon budget and reduce uncertainty in annual C balances for Scots pine (Pinus sylvestris) forests in The Netherlands. This was done by comparing estimates of the Net Ecosystem Exchange (NEE) as assessed by two different methods. The inventory based carbon bud

  2. Bark beetle-induced tree mortality alters stand energy budgets due to water budget changes

    Science.gov (United States)

    Reed, David E.; Ewers, Brent E.; Pendall, Elise; Frank, John; Kelly, Robert

    2016-10-01

    Insect outbreaks are major disturbances that affect a land area similar to that of forest fires across North America. The recent mountain pine bark beetle (D endroctonus ponderosae) outbreak and its associated blue stain fungi (Grosmannia clavigera) are impacting water partitioning processes of forests in the Rocky Mountain region as the spatially heterogeneous disturbance spreads across the landscape. Water cycling may dramatically change due to increasing spatial heterogeneity from uneven mortality. Water and energy storage within trees and soils may also decrease, due to hydraulic failure and mortality caused by blue stain fungi followed by shifts in the water budget. This forest disturbance was unique in comparison to fire or timber harvesting because water fluxes were altered before significant structural change occurred to the canopy. We investigated the impacts of bark beetles on lodgepole pine (Pinus contorta) stand and ecosystem level hydrologic processes and the resulting vertical and horizontal spatial variability in energy storage. Bark beetle-impacted stands had on average 57 % higher soil moisture, 1.5 °C higher soil temperature, and 0.8 °C higher tree bole temperature over four growing seasons compared to unimpacted stands. Seasonal latent heat flux was highly correlated with soil moisture. Thus, high mortality levels led to an increase in ecosystem level Bowen ratio as sensible heat fluxes increased yearly and latent heat fluxes varied with soil moisture levels. Decline in canopy biomass (leaf, stem, and branch) was not seen, but ground-to-atmosphere longwave radiation flux increased, as the ground surface was a larger component of the longwave radiation. Variability in soil, latent, and sensible heat flux and radiation measurements increased during the disturbance. Accounting for stand level variability in water and energy fluxes will provide a method to quantify potential drivers of ecosystem processes and services as well as lead to greater

  3. 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

  4. 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.

  5. Soft budget constraint and the parastatal sector

    OpenAIRE

    Vahabi, Mehrdad

    2011-01-01

    This paper explores the relevance of soft budget constraints (SBC) to development studies by examining the parastatal sector. The political ingredient of the SBC is discussed by focusing on two examples: 1) religious and military foundations in Iran; and 2) Fannie Mae and Freddie Mac. It presents two main findings. First, the SBC of the parastatal sector can be understood as the political economy of a predator state or state’s rent-seeking activity. Second, the state sector is more prone to t...

  6. 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.

  7. Dealing with food budget constraints in Denmark

    DEFF Research Database (Denmark)

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

    2015-01-01

    cooking skills, and a supporting social network compared to interviewees who had more negative coping experiences. We propose that Zygmunt Bauman's metaphors of the tourist and the vagabond can inspire us towards an improved understanding of different experiences of and reactions to restrained food...... restriction increased. The qualitative study revealed important factors that link strategies toeither positive or negative experiences. Interviewees who made a positive experiences out of coping with food budget restraint reported extra resources in the shape of e.g. more secure life circumstances, higher...

  8. Strategies for Dealing with the Defense Budget

    Science.gov (United States)

    1983-08-17

    UNCLASSIFIED ItCUWIfV CUAWICATIOH O^ T>"» *»C« C.»lt— Omm gnt REPORT D0ajM6NTATI0N PAGE READ rNSTRUCTIO.NS OSFOPC COMWLETTNG FORM DSSW BOA ...documentation. \\ STRATEGIES FOR DEALING WITH THE DEFENSE BUDGET for Defense Systems Management College DSSW BOA No. MDA 903-82-G-0047 BOOZ ALLEN...Frisch, Franz A. and Acker, David D., "Financing Defense System Programs," Concepts (J. Def. Sys. Acq. Mgmt.), Vol. 4, No. 4, Autumn 1981, pp. 7

  9. Immunizing complex networks with limited budget

    Science.gov (United States)

    Mirzasoleiman, Baharan; Babaei, Mahmoudreza; Jalili, Mahdi

    2012-05-01

    In this letter we studied the epidemic spreading on scale-free networks assuming a limited budget for immunization. We proposed a general model in which the immunity of an individual against the disease depends on its immunized friends in the network. Furthermore, we considered the possibility that each individual might be eager to pay a price to buy the vaccine and become immune against the disease. Under these assumptions we proposed an algorithm for improving the performance of all previous immunization algorithms. We also introduced a heuristic extension of the algorithm, which works well in scale-free networks.

  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. 基于控制论的民办高校财务预算研究%Research on Financial Budget of Private Colleges Based on Control Theory

    Institute of Scientific and Technical Information of China (English)

    罗小兰

    2016-01-01

    The effectiveness of financial budget management of private colleges at least depending on two factors: First, the preparation of the financial budget should pay attention to the method, as far as possible to improve the accuracy of the budget; second, taking the strict control of the budget as the standard, focuses on the results of the implementation of the financial budget control. Budget execution control is the key to the success of budget management in private colleges, only attaches great importance to the financial budget implementation control link, can achieve the purpose of the financial budget management of private colleges. This paper mainly from the perspective of the financial budget implementation of private colleges, explores suitable financial budget management method for private colleges.%民办院校财务预算管理的成效至少取决于两个因素:一是财务预算编制要注意方法,尽量提高预算的准确性;二是以预算为标准进行严格控制,重点关注财务预算执行控制的结果。预算执行控制是民办高校预算管理成功的关键,只有高度重视财务预算执行控制环节,才能达到民办高校财务预算管理的目的。本文主要从民办高校财务预算执行角度出发,探求适合民办高校的财务预算管理方法。

  12. Budget Increases Proposed for NOAA and Energy Department

    Science.gov (United States)

    Showstack, Randy

    2009-05-01

    In addition to the Obama administration's proposed budget increases for NASA, the Environmental Protection Agency, and the U.S. Geological Survey (see Eos, 90(10), 83, 2009, and 90(20), 175, 2009), other federal Earth and space science agencies also would receive boosts in the proposed fiscal year (FY) 2010 budget. The proposed budget comes on top of the 2009 American Recovery and Reinvestment Act's (ARRA) US$18.3 billion in stimulus spending for research and development that can be apportioned between the FY 2009 and FY 2010 budgets. This news item focuses on the budget proposals for the National Oceanic and Atmospheric Administration (NOAA) and the Department of Energy (DOE). Next week, Eos will look at the budget proposal for the National Science Foundation.

  13. Budget Deficit and Macroeconomics Fundamentals: The case of Azerbaijan

    Directory of Open Access Journals (Sweden)

    Kahnim Farajova

    2011-08-01

    Full Text Available In recent years, the emergence of rising budget deficit is the main reason forcing economists to investigate the reasons for changes in fiscal balances. The purpose of the paper is to investigate the relationship between budget deficit and macroeconomic fundamentals using data from Azerbaijan. The empirical analysis applies ARDL Cointegration methodology in conjunction with Granger causality tests to provide evidence for both the long and short run dynamics between the variables involved in the analysis. Using the Error Correction specification, there was found evidence of long-run causality running from current account, real interest rate, GDP, inflation and exchange rate to budget deficit. There was also found evidence of short-run Granger causal effects running from current account and real interest rate towards budget deficit and a rather weak causal effect from inflation to budget deficit. However, there is no short – run causality running from interest rate to budget deficit.

  14. The Budget Scoring Alternatives Financing Methods for Defense Requirements

    Science.gov (United States)

    2007-04-30

    programs, the Department of Defense (DoD) must consider alternative forms of financing, including leases and public - private partnerships (PPPs), to...Åèìáëáíáçå=oÉëÉ~êÅÜW=`ob^qfkd=pvkbodv=clo=fkclojba=`e^kdb====- 4 - = = leases, share-in-savings contracts, and public private partnerships (PPPs), have...to meet the requirements. Alternative Financing Agreements: Public - private Partnerships In August 2003, the Government Accountability Office (GAO

  15. 45 CFR 233.31 - Budgeting methods for AFDC.

    Science.gov (United States)

    2010-10-01

    ... Public Welfare Regulations Relating to Public Welfare OFFICE OF FAMILY ASSISTANCE (ASSISTANCE PROGRAMS), ADMINISTRATION FOR CHILDREN AND FAMILIES, DEPARTMENT OF HEALTH AND HUMAN SERVICES COVERAGE AND CONDITIONS OF... agency's reasonable expectation and knowledge of current, past or future circumstances. (2)...

  16. Budget Scoring of Alternative Financing Methods for Defense Requirements

    Science.gov (United States)

    2007-06-01

    a partnership between the customer and an energy service company ( ESCO ). The ESCO conducts a comprehensive energy audit and identifies improvements...that will save energy at the facility. In consultation with the agency customer, The ESCO designs and constructs a project that meets the agency’s...needs and arranges financing to pay for it. The ESCO guarantees savings sufficient to pay for the project over the term of the contract. After the

  17. Radiation budget and related measurements in 1985 and beyond. [earth radiation budget satellite system

    Science.gov (United States)

    1978-01-01

    Development of systems for obtaining radiation budget and cloud data is discussed. Instruments for measuring total solar irradiance, total infrared flux, reflected solar flux, and cloud heights and properties are considered. Other topics discussed include sampling by multiple satellites, user identification, and determination of the parameters that need to be measured.

  18. 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…

  19. 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....

  20. 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. ...

  1. 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.

  2. An analysis of budget execution in Zimbabwe and suggested improvements

    OpenAIRE

    Mudzinganyama, Morgan.

    2001-01-01

    In Zimbabwe, the Government has been experiencing problems with budget formulation and control of expenditures by Ministries and departments. Through the adoption of a three-year-rolling budget in 1995, ministries were forced to forecast, focus and justify their requirements hence better planning. Despite this forward planning approach, budget execution problems have persisted as evidenced by over-expenditures, fraudulent activities and other related problems leading to centralize expenditure...

  3. 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

  4. 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

  5. TRANSFORMATIONS OF BUDGET DEFICIT BETWEEN 1980 AND 2012 IN POLAND

    OpenAIRE

    2013-01-01

    A budget deficit finds itself among the issues most often discussed in the field of the public finance. A budget deficit is influenced by factors of a varied character. It can result from excessive budgetary expenditure on the militarization of economy, on developed state administration, transfers, public investments, or from the domestic and foreign debts service. In Poland a budget deficit appeared for the first time in 1980 and since then has been an inseparable element of the Polish publi...

  6. 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

  7. Carbon Budget for Basic Needs: Implications of International Equity and Sustainability%Carbon Budget for Basic Needs: Implications of International Equity and Sustainability

    Institute of Scientific and Technical Information of China (English)

    Pan Jiahua

    2011-01-01

    The fundamental way of satisfying the basic needs of human development is to secure the basic needs, limit luxurious and wasteful emissions, and ensure the fulfillment of climate targets, so as to achieve intra- and intergenerational equity. In this paper, the author discusses and analyzes a series of challenges that the development has to face, such as poverty elimination, urbanization, and industrialization, and the problems of increased consumption that is brought about by the improvement of living standards; the author distinguishes the stock emission, which does not need annual updating, and the flow emission of regular consumption; the author also defines the standards of energy consumption and carbon emissions that can meet the basic needs. On this basis, the author proposes the concept and method of carbon budget, compares this method with other means, and in particular, studies and analyzes the implications of international equity and sustainability of carbon budget as part of the international climate regime design.

  8. Effects of globalization on state budgeting system in Ukraine

    Directory of Open Access Journals (Sweden)

    Bobukh S.О.

    2017-06-01

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

  9. Geophysical science in the 1995 U.S. Budget

    Science.gov (United States)

    On February 7, President Clinton released his fiscal year 1995 budget of $1.52 trillion. At $16.9 billion, the overall budget for science and space will be 2% lower in 1995. Since science is “discretionary” funding—spending for programs other than entitlements and payments on the national debt—it is among the first to be cut. But considering other budget areas, science is faring relatively well. Agriculture's budget is being cut by a hefty 24%, energy is being cut by 8%, and defense is down 3%.

  10. Secretary's annual report to Congress. Volume II. Budget highlights, 1982

    Energy Technology Data Exchange (ETDEWEB)

    None

    1981-01-01

    DOE budget requests for FY 1982 is summarized and then detailed. Budget highlights of the energy programs include: conservation; research, development, and applications (fossil energy, solar, electric energy and energy storage systems, magnetic fusion, nuclear fission, environment); regulation and energy information; direct energy production, and strategic petroleum reserves. Additional programs and their budget requests are given for: general science, defense activities, and departmental administration. The FY 1981 supplemental and recission request is indicated. Special budget analyses are given for Federal fossil, Federal solar, nuclear waste, conservation, and alternative fuels activities programs. The organizational table is presented. Extensive statistics are presented in the appendix. (MCW)

  11. A Stochastic Energy Budget Model Using Physically Based Red Noise

    CERN Document Server

    Weniger, Michael; Hense, Andreas

    2011-01-01

    A method to describe unresolved processes in meteorological models by physically based stochastic processes (SP) is proposed by the example of an energy budget model (EBM). Contrary to the common approach using additive white noise, a suitable variable within the model is chosen to be represented by a SP. Spectral analysis of ice core time series shows a red noise character of the underlying fluctuations. Fitting Ornstein Uhlenbeck processes to the observed spectrum defines the parameters for the stochastic dynamic model (SDM). Numerical simulations for different sets of ice core data lead to three sets of strongly differing systems. Pathwise, statistical and spectral analysis of these models show the importance of carefully choosing suitable stochastic terms in order to get a physically meaningful SDM.

  12. MEASURING THE STRUCTURAL BUDGET DEFICIT IN THE EUROPEAN UNION

    Directory of Open Access Journals (Sweden)

    ARJOCU ANA-MARIA

    2015-03-01

    Full Text Available Changes to the institutional framework of the Treaty on Stability, Coordination and Governance put great emphasis on fiscal discipline in the European Union, especially for countries belonging to the Eurozone, but also for the accession countries. Surveillance of budgetary policies and the excessive deficit procedure are directions, which have to be followed, to meet debt limit and public deficit of gross domestic product, so as to fulfil fiscal and financial stability and economic integration. The objectives of this paper are to analyze, using the method of estimating the structural budget deficit, the EU Member State’s ability to fulfill the requirements of fiscal and financial stability. The findings of the scientific research and the methodology used shows the potential of the 28 member states of the European Union to fulfil the requirements for fiscal and financial stability

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

    Directory of Open Access Journals (Sweden)

    Gabriela MOLĂNESCU

    2011-02-01

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

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

    Science.gov (United States)

    Kuniansky, Eve L; Lowery, Mark A; Campbell, Bruce G

    2009-01-01

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

  15. Sampling designs for contaminant temporal trend analyses using sedentary species exemplified by the snails Bellamya aeruginosa and Viviparus viviparus.

    Science.gov (United States)

    Yin, Ge; Danielsson, Sara; Dahlberg, Anna-Karin; Zhou, Yihui; Qiu, Yanling; Nyberg, Elisabeth; Bignert, Anders

    2017-10-01

    Environmental monitoring typically assumes samples and sampling activities to be representative of the population being studied. Given a limited budget, an appropriate sampling strategy is essential to support detecting temporal trends of contaminants. In the present study, based on real chemical analysis data on polybrominated diphenyl ethers in snails collected from five subsites in Tianmu Lake, computer simulation is performed to evaluate three sampling strategies by the estimation of required sample size, to reach a detection of an annual change of 5% with a statistical power of 80% and 90% with a significant level of 5%. The results showed that sampling from an arbitrarily selected sampling spot is the worst strategy, requiring much more individual analyses to achieve the above mentioned criteria compared with the other two approaches. A fixed sampling site requires the lowest sample size but may not be representative for the intended study object e.g. a lake and is also sensitive to changes of that particular sampling site. In contrast, sampling at multiple sites along the shore each year, and using pooled samples when the cost to collect and prepare individual specimens are much lower than the cost for chemical analysis, would be the most robust and cost efficient strategy in the long run. Using statistical power as criterion, the results demonstrated quantitatively the consequences of various sampling strategies, and could guide users with respect of required sample sizes depending on sampling design for long term monitoring programs. Copyright © 2017 Elsevier Ltd. All rights reserved.

  16. 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 (4......) perceived workload. We have also analyzed the user interaction with the website for (5) usability problems. Through the evaluation, we have found the following weaknesses of the website:   Reservation takes considerably more time than promised. The website indicates that a reservation can be made in 60...... browse around in the menu and try other measures. The information on the website is difficult to access and use. There is a large amount of information with very little structure on it; it is accessed through a long list of links. The structure is not supporting the user, and the information...

  17. National Defense Budget Estimates for FY 2012

    Science.gov (United States)

    2011-03-01

    Military Construction, Navy Reserve 21,708 26,299 26,299 26,299 Military Construction, Air Force Reserve 25,986 33,620 33,620 33,620 Chemical Demil ...Air Force Reserve 7,634 Chemical Demil Construction, Defense 75,312 13,071,701 Appropriation 13,071,701 Budget Authority 13,071,701 TOA...7.00 3.00 Defense Prod Act 59.00 25.00 16.00 Chemical Demil 53.00 30.00 15.00 2.00 RDT&E Army 34.28 48.72 11.33 3.17 1.70 0.80 Navy 36.87 50.51 9.82

  18. 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.

  19. 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

  20. Hydrologic budget of the Beaverdam Creek basin, Maryland

    Science.gov (United States)

    Rasmussen, W.C.; Andreasen, Gordon E.

    1959-01-01

    A hydrologic budget is a statement accounting for the water gains and losses for selected periods in an area. Weekly measurements of precipitation streamflow, surface-water storage, ground-water stage, and soil resistivity were made during a 2year period, April 1, 1950, to March 28, 1952, in the Beaverdam Creek basin, Wicomico County, Md. The hydrologic measurements are summarized in two budgets, a total budget and a ground-water budget, and in supporting tables and graphs. The results of the investigation have some potentially significant applications because they describe a method for determining the annual replenishment of the water supply of a basin and the ways of water disposal under natural conditions. The information helps to determine the 'safe' yield of water in diversion from natural to artificial discharge. The drainage basin of Beaverdam Creek was selected because it appeared to have fewer hydrologic variables than are generally found. However, the methods may prove applicable in many places under a variety of conditions. The measurements are expressed in inches of water over the area of the basin. The equation of the hydrologic cycle is the budget balance: P= R+E+ASW+ delta SW + delta SM + delta GW where P is precipitation; R is runoff; ET is evapotranspiration; delta SW is change in surface-water storage; delta SM is change in soil moisture; and delta GW is change in ground-water storage. In this report 'change' is the final quantity minus the initial quantity and thus is synonymous with 'increase.' Further, ,delta GW= delta H .x Yg, in which delta H is the change in ground-water stage and Yg is the gravity yield, or the specific yield of the sediments as measured during the short periods of declining ground-water levels characteristic of the area. The complex sum of the revised equation P ? R - delta SW ? ET - delta SM, which is equal to delta H. x Yg, has been named the 'infiltration residual'; it is equivalent to ground-water recharge. Two

  1. [A paradigm change in German academic medicine. Merger and privatization as exemplified with the university hospitals in Marburg and Giessen].

    Science.gov (United States)

    Maisch, Bernhard

    2005-03-01

    1. The intended fusion of the university hospitals Marburg and Giessen in the state of Hessia is "a marriage under pressure with uncalculated risk" (Spiegel 2005). In the present political and financial situation it hardly appears to be avoidable. From the point of the view of the faculty of medicine in Marburg it is difficult to understand, that the profits of this well guided university hospital with a positive yearly budget should go to the neighboring university hospital which still had a fair amount of deficit spending in the last years.2. Both medical faculties suffer from a very low budget from the state of Hessia for research and teaching. Giessen much more than Marburg, have a substantial need for investments in buildings and infrastructure. Both institutions have a similar need for investments in costly medical apparatuses. This is a problem, which many university hospitals face nowadays.3. The intended privatisation of one or both university hospitals will need sound answers to several fundamental questions and problems:a) A privatisation potentially endangers the freedom of research and teaching garanteed by the German constitution. A private company will undoubtedly influence by active or missing additional support the direction of research in the respective academic institution. An example is the priorisation of clinical in contrast to basic research.b) With the privatisation practical absurdities in the separation of research and teaching on one side and hospital care on the other will become obvious with respect to the status of the academic employees, the obligatory taxation (16%) when a transfer of labor from one institution to the other is taken into account. The use of rooms for seminars, lectures and bedside with a double function for both teaching, research and hospital care has to be clarified with a convincing solution in everyday practice.c) The potential additional acquisition of patients, which has been advocated by the Hessian state

  2. The European aerosol budget in 2006

    Directory of Open Access Journals (Sweden)

    J. M. J. Aan de Brugh

    2011-02-01

    Full Text Available This paper presents the aerosol budget over Europe in 2006 calculated with the global transport model TM5 coupled to the size-resolved aerosol module M7. Comparison with ground observations indicates that the model reproduces the observed concentrations quite well with an expected slight underestimation of PM10 due to missing emissions (e.g. resuspension. We model that a little less than half of the anthropogenic aerosols emitted in Europe are exported and the rest is removed by deposition. The anthropogenic aerosols are removed mostly by rain (95% and only 5% is removed by dry deposition. For the larger natural aerosols, especially sea salt, a larger fraction is removed by dry processes (sea salt: 70%, mineral dust: 35%. We model transport of aerosols in the jet stream in the higher atmosphere and an import of Sahara dust from the south at high altitudes. Comparison with optical measurements shows that the model reproduces the Ångström parameter very well, which indicates a correct simulation of the aerosol size distribution. However, we underestimate the aerosol optical depth. Because the surface concentrations are close to the observations, the shortage of aerosol in the model is probably at higher altitudes. We show that the discrepancies are mainly caused by an overestimation of wet-removal rates. To match the observations, the wet-removal rates have to be scaled down by a factor of about 5. In that case the modelled ground-level concentrations of sulphate and sea salt increase by 50% (which deteriorates the match, while other components stay roughly the same. Finally, it is shown that in particular events, improved fire emission estimates may significantly improve the ability of the model to simulate the aerosol optical depth. We stress that discrepancies in aerosol models can be adequately analysed if all models would provide (regional aerosol budgets, as presented in the current study.

  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. SHADOW PROCESSES INSTATE BUDGET: CURRENT CONDITION AND DETERMINING FACTORS

    Directory of Open Access Journals (Sweden)

    Z. Varnalii

    2014-12-01

    Full Text Available The most significant factors that move state budget into the shadow are determined. Current condition of shadow processes in state budget is highlighted. The paper also provides an analysis of relationship between political processes and shadow economy in public sector of Ukraine.

  5. 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

    a cumulative impact that is equivalent to a one-time increase in the yield spread of around 10 basis points. States with sufficient liquidity incur no costs from late budgets, while unified governments face large penalties from not finishing a budget on time. © 2013 Elsevier B.V....

  6. Principles of Budget Allocation at the Institutional Level.

    Science.gov (United States)

    Otten, Chris

    1996-01-01

    Several types of institutional budgeting systems are examined, focusing on one type, revenue attribution budgeting. Implementation of such a system at the University of Utrecht (Netherlands) is described. Approaches to decentralization of operational units in the institution, as a means of reducing costs, and its advantages and disadvantages, are…

  7. 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…

  8. How Career Centers Are Responding to the Budget Crunch.

    Science.gov (United States)

    Klein, Paul B.; Step, Mary M.

    1992-01-01

    Surveyed career services offices (n=42) to determine effects of current budget crisis and strategies used to make up for deficits in operating budget and to produce a profile of services and population served. Found offices were raising fees, refining focus and efficiency, soliciting outside support, using paraprofessionals more, and doing more…

  9. Power in University Budgeting: A Replication and Extension.

    Science.gov (United States)

    Pfeffer, Jeffrey; Moore, William L.

    1980-01-01

    Examines the determinants of power and budget allocations on two campuses of a large, state university system. Faculty positions and budget allocations were a function of student enrollment and departmental power, and departmental power was related to the amount of a department's grant and contract funds as well as to its enrollment. (Author/IRT)

  10. 7 CFR 1737.60 - Telephone loan budget.

    Science.gov (United States)

    2010-01-01

    ... funds to be used. The budget shall show, as applicable, amounts for central offices, outside plant and..., vehicles and work equipment, office equipment, operating funds, refinancing with loan funds, debt... Telephone Bank (RTB) or concurrently with RTB, the budget shall include the amount required for the...

  11. Advanced Budget Technology in Education: The Future Is Now.

    Science.gov (United States)

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

    2001-01-01

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

  12. 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

  13. Accounting for hybridity: Accrual budgeting in the Dutch central government

    NARCIS (Netherlands)

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

    2003-01-01

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

  14. Ozone and carbon monoxide budgets over the Eastern Mediterranean

    NARCIS (Netherlands)

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

    2016-01-01

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

  15. 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).

  16. 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

  17. 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…

  18. State Budgets and Federal Stimulus: A First Look

    Science.gov (United States)

    Karolak, Eric

    2009-01-01

    U.S. has slipped into a recession greater and deeper than anyone expected. At least 47 states are grappling with budget shortfalls, and 46 states already anticipate problems into 2010 and 2011. State legislatures have the daunting task of balancing budgets as revenues drop and the need for services increases. Whether one participates in a child…

  19. 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....

  20. Performance Budgeting in Practice: the Case of Danish Hospital Management

    DEFF Research Database (Denmark)

    Jakobsen, Mads Leth; Pallesen, Thomas

    2017-01-01

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

  1. Budget Update--June 5, 2009. Report 09-13

    Science.gov (United States)

    Woolfork, Kevin

    2009-01-01

    With the failure of most of the May 19 ballot measures, Governor Arnold Schwarzenegger has released additional proposed revisions to the current year (2008-09) and budget year (2009-10) state spending plans. The Governor and Legislature adopted an 18-month spending plan in late February, but that budget now has a $24 billion deficit. The…

  2. The Budget and Economic Outlook: Fiscal Years 2006 to 2015

    Science.gov (United States)

    2005-01-01

    at the Beginning of the Year Changes to Debt Held by the Public Deficit or surplus (-) CHAPTER ONE THE BUDGET OUTLOOK 21Figure 1-5. Debt Subject to...Standardized- Budget Deficit (-) or Surplusa Deficit (-) or Surplus Debt Held by the Public Deficit (-) or Surplus Debt Held by the Public Standardized

  3. 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…

  4. 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...

  5. Zero-Base Budgeting for Libraries: A Second Look.

    Science.gov (United States)

    Crowe, William J.

    1982-01-01

    This article reviews the key features of zero base budgeting as a budgeting/planning system, discusses the applications of ZBB reported in the literature, and summarizes its special benefits and problems for libraries. Fifteen references are included. (Author/RAA)

  6. 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.

  7. 7 CFR 1221.112 - Budget and expenses.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Budget and expenses. 1221.112 Section 1221.112 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING... budget shall include: (1) A statement of objectives and strategy for each program, plan, or project; (2...

  8. 7 CFR 1218.50 - Budget and expenses.

    Science.gov (United States)

    2010-01-01

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

  9. 7 CFR 1209.50 - Budget and expenses.

    Science.gov (United States)

    2010-01-01

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

  10. 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.

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

    Science.gov (United States)

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

    2005-12-01

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

  12. [Congressional amendments to the Brazilian Federal health budget].

    Science.gov (United States)

    Baptista, Tatiana Wargas de Faria; Machado, Cristiani Vieira; Lima, Luciana Dias de; Garcia, Marcia; Andrade, Carla Lourenço Tavares de; Gerassi, Camila Duarte

    2012-12-01

    The public budget in Brazil has undergone significant changes since enactment of the 1988 Federal Constitution. Mechanisms for integration of planning activities and budget execution have been created, and Legislative participation in budgeting has increased. Congressional amendments appeared in this context. The article discusses the participation of Congressional amendments in the Federal health budget from 1997 to 2006, combining elements for discussion of funding mechanisms and health planning. Such amendments played a significant role in the budget process, accounting for over half of health funds in some years. The North was the region of Brazil that received most resources resulting from Congressional amendments, suggesting the need for further studies on the relationship between the amendments' enforcement and political party coalitions. The article concludes that the amendments cannot be understood solely as a funding mechanism, but mainly as a political instrument, and that they are not necessarily subject to health planning logic.

  13. The Net Energy Budget at the Surface Interface of the "Cold Tongue" Region

    Science.gov (United States)

    Bentamy, Abderrahim; Pinker, Rachel; Zhang, Banglin; Ma, Yingtao

    2016-04-01

    The southern tropical Pacific region also known as the "cold tongue" region is of great interest in terms of understanding the atmosphere-ocean coupling, and the observed strong seasonal cycle in sea surface temperature. The primary goal of our study is to investigate the spatial and temporal variability of air-sea interaction through the analysis of the net heat budget over the "cold tongue" region. Such analysis requires high quality heat budget estimates which are impacted by the complex and extensive low-level stratocumulus clouds in this region. The accuracy at which current satellite and numerical model methods can estimate this net heat budget is of interest. In this paper, the heat budget at the ocean-atmosphere interface in a region bound by 0o S - 30o S, 110o W - 70o W has been derived using satellite observations and compared to in situ measurements and to predictions from numerical models. The approach is based on multi-satellite sensors, buoy observations and numerical analyses. The fluxes are generated at daily and monthly time scales for a 10 year period (2002-2012) at a nominal 10 resolution (some parameters are available at higher resolution). Once the metrics on the accuracy of the satellite estimates are known, they can serve as "ground truth" for evaluating numerical models.

  14. Army Corps of Engineers: Budget Formulation Process Emphasizes Agencywide Priorities, but Transparency of Budget Presentation Could be Improved

    Science.gov (United States)

    2010-04-01

    used for specific projects, and projects are classified mainly into these accounts. The Formerly Utilized Sites Remedial Action Program ( FUSRAP ) is...weapons and relatively small size (the fiscal year 2010 budget request for the Corps included 24 FUSRAP projects). To understand the Corps’ budget

  15. Estimating Heat Fluxes by Merging Profile Formulae and the Energy Budget with a Variational Technique

    Institute of Scientific and Technical Information of China (English)

    张述文; 邱崇践; 张卫东

    2004-01-01

    A variational technique (VT) is applied to estimate surface sensible and latent heat fluxes based on observations of air temperature, wind speed, and humidity, respectively, at three heights (1 m, 4 m, and 10m), and the surface energy and radiation budgets by the surface energy and radiation system (SERBS). The method fully uses all information provided by the measurements of air temperature, wind, and humidity profiles, the surface energy budget, and the similarity profile formulae as well. Data collected at Feixi experiment station installed by the China Heavy Rain Experiment and Study (HeRES) Program are used to test the method. Results show that the proposed technique can overcome the well-known unstablility problem that occurs when the Bowen method becomes singular; in comparison with the profile method, it reduces both the sensitivities of latent heat fluxes to observational errors in humidity and those of sensible heat fluxes to observational errors in temperature, while the estimated heat fluxes approximately satisfy the surface energy budget. Therefore, the variational technique is more reliable and stable than the two conventional methods in estimating surface sensible and latent heat fluxes.

  16. Execution of local budgets in 2014: tension is not decreasing

    Directory of Open Access Journals (Sweden)

    Anna Ivanovna Povarova

    2015-05-01

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

  17. 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

  18. 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

  19. Backpackers Expectation and Satisfaction towards Budget Hotel: a Case Study in Penang

    Directory of Open Access Journals (Sweden)

    Ahmad R. Albattat

    2016-12-01

    Full Text Available Penang has been the popular cultural heritage tourism attractions in Malaysia. Penang has great potential to develop and offers its cultural and heritage products and experiences to local and foreign visitors. Georgetown is one of the most visited sites in Penang. Georgetown is awarded the UNESCO listing for its unique architecture and cultural townscape. The variety of cultures on display within the heritage area, such as Muslim, Chinese, Indian and European, is unique to Georgetown. The city is also known as Malaysia's food capital, home to multicultural distinct cuisines, cheap and delicious open-air hawker centers. Apart from that, Georgetown also offers unique and affordable budget hotels to enrich backpacker’s experiences. The main objective of this study is to evaluate the facilities and services provided by budget hotels in Georgetown. The evaluation was based on backpackers’ opinions on the importance and performance rating of the listed attributes. This study adopted the simple random sample method of data collection. About 30 questionnaires were distributed to the backpackers during weekdays and weekends. The socio-demographic data were evaluated using Frequency Analysis. The data showed the different socio-demographic, socio-economic, and trip characteristics of the backpackers. The demographic and trip characteristics data provided the information of visitor’s motivation and activity during their visit to Penang. The Importance-Performance Analysis (IP Analysis was used to evaluate the overall budget hotels’ facility and service attributes, and the final result has been translated into Importance-Performance action grid. The action grid showed all the 23 attributes of general and specific facilities, and services provided were plotted on the High Importance and Performance quadrant. Attributes plotted on the action grid showed that all of the attributes were evaluated high on importance and performance suggested that the

  20. 高校财务预算管理存在的主要问题及对策建议%Main problems and countermeasures concerning financial budget management in universities

    Institute of Scientific and Technical Information of China (English)

    郭海平

    2016-01-01

    剖析了高校预算管理存在的主要问题:预算编制不够科学合理;预算执行监督不力;预算评价考核机制不健全;预算管理意识不强。针对这些问题,提出了高校预算管理的对策和建议:改进财务预算编制方法,推进“零基预算”;建全预算管理规章制度,完善预算调整执行机制;建立健全预算评价考核机制,引入绩效预算评价考核;强化预算管理意识,加强预算管理工作。%This paper analyzes the main problems concerning financial budget management in universities : budget preparation is not scientific and reasonable;the supervision of budget implementation is ineffective;budget evalua-tion and assessment mechanism is not sufficient;Budget management awareness is not strong .To solve these prob-lems proposed , countermeasures and suggestions on the budget management in universities are put forward :improve the method for the financial budget preparation , promote the“zero base budget”, perfect budget management rules and regulations , perfect implementation mechanism of budget adjustments , establish and perfect the budget evalua-tion mechanism , and introduce the evaluation of performance budget , strengthen budget management awareness , strengthen budget management .

  1. Influence of Soil Water Retention Properties on Hydrological Cycle and Water Budgeting Module Simulation

    Directory of Open Access Journals (Sweden)

    Hamid Čustović

    2011-03-01

    Full Text Available The complexity of water budgeting module as shown in this paper is represented in phases. By experimental measurement of precipitation and lysimetric measurement of percolation runoff the fi rst phase establishes monthly and annual soil-water budgets of skeletal and clayey soils, and hence the influence of soil water-retention potential on hydrologic cycle and water budget over a four year period in the area of Mostar. Then, a soil-water budget model is simulated in a simplified procedure in order to determine the corresponding soil productive water reserve (R for given soils.In this way, depending on R values, the output parameters of the simulated model may produce different results in: calculated surplus or percolation runoff, real evapotranspiration (RET and water deficit.The lysimetric measuring of the water input and output in skeletal and clayey soils determined significant differences in the water budgets of these, by physical properties, divergent soils. Such correlations indicate that there is a realistic possibility of computing new, relatively reliable and pragmatically significant agro-hydrological parameters using measured precipitation and calculated PET.Also, this paper addresses a correlative analysis between the apple and maize ET on one side, and evaporation measured by Piche and by Class A, as well as PET calculated by Thornthwaite, Turc and Penman, on the other side. The results show a reliable reaction between ET of apple and maize with E by Piche, while the same relation is even more reliable with Class A. Other methods in this correlative analysis are less reliable.

  2. Early retirement and the influence on healthcare budgets and insurance premiums in a diabetes population

    Directory of Open Access Journals (Sweden)

    Stefan Walzer

    2007-07-01

    Full Text Available Stefan WalzerAnalytica International, Untere Herrenstrasse 25, 79539 Loerrach, GermanyObjectives: To contribute to current discussions about budget impact modeling, two different approaches for the impact of a new pharmaceutical product were analyzed: firstly considering the impact on annual healthcare expenditures only, and secondly additional inclusion of lost insurance premiums due to possible early retirement in patients with chronic diseases.Methods: The dynamic model calculates the budget impact from two different perspectives: (a the impact on healthcare expenditures and (b on expenditures as well as on health insurance revenues due to premiums. The latter approach could especially be useful for patients with chronic diseases who have higher probabilities of early retirement. Early retirement rates and indirect costs were derived from published data. Healthcare premiums were calculated based on an average premium and a mean income. Epidemiological input data were obtained from the literature. Time horizon was 10 years.Results: Results in terms of reimbursement decisions of the budget impact analysis varied depending on the assumptions made for the insurance premiums, costs, and early retirement rate. Sensitivity analyses revealed that in extreme cases the decision for accepting a new pharmaceutical product would probably be negative using approach (a, but positive using approach (b. Conclusions: Depending on the disease and population of interest in a budget impact analysis, not only the healthcare expenditures for a health insurance have to be considered but also the revenue side for an insurance due to retirement should be included.Keywords: decision analysis, budget impact, pharmacoeconomics, health economics, health insurance

  3. 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.

  4. The institutional logics of local government budget in Indonesia

    Directory of Open Access Journals (Sweden)

    Palupi Ade

    2017-01-01

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

  5. 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.

  6. LOCAL BUDGETS UNDER CURRENT DECENTRALIZATION: UKRAINE AND FOREIGN EXPERIENCE

    Directory of Open Access Journals (Sweden)

    O. Cheberyako

    2016-04-01

    Full Text Available The article is devoted to the major trends and issues of development of local budgets in Ukraine. A study of the essence of fiscal decentralization as one of the components of the management, aimed at reducing the dependence of local governments from the central government with regard to foreign experience. Particular attention is paid to local budgets under decentralization of own and delegated financial powers. The theoretical principles of fiscal decentralization and its proven impact on the socio-economic development. Studied the European countries model of local budgets. The features of formation of revenues of local budgets under decentralization. The role in shaping tax revenues of local budgets in foreign countries and Ukraine. The analysis of state policy of financial support for regional development in Ukraine. The structure of tax revenue in the context of changes in the budget and tax legislation in a decentralized tax powers. Systematized features of fiscal decentralization in Ukraine. Problems and grounded main ways of optimizing the formation of local budgets in a decentralized tax powers. Formed selection of areas targeted as ways to increase economic and financial independence of regions of Ukraine.

  7. FY 1987 Federal Budget Proposal: Mixed outlook for geophysics

    Science.gov (United States)

    Katzoff, Judith A.

    A new emphasis on “global geosciences” and a new start for the Ocean Topography Experiment (TOPEX) were among the highlights for geophysics in the federal budget for fiscal year (FY) 1987 that the Reagan administration submitted to Congress on February 5, 1986. Budget increases planned for the National Science Foundation (NSF) and the National Aeronautics and Space Administration (NASA), however, contrasted with cuts planned for the National Oceanic and Atmospheric Administration (NOAA) and the U.S. Geological Survey (USGS).Under the proposed budget, funding for research and development (R&D) would increase significantly in FY 1987, rising 16.9% over the funding that will remain in the FY 1986 budget after March 1, 1986. On that date, cuts in the FY 1986 budget will take effect under the Balanced Budget and Emergency Deficit Control Act of 1985, better known as Gramm-Rudman-Hollings (Eos, January 28, 1986, p. 41). Although that law was recently found unconstitutional by a special federal judicial panel, their ruling will not go into effect unless and until it is upheld by the Supreme Court, so the March 1 cuts are expected to go forward as planned. (If the Supreme Court hears the appeal, they will probably rule before early July, according to The Washington Post.) Under Gramm-Rudman-Hollings, the FY 1986 budgets of non-defense programs not protected in the law's provisions will be cut by 4.3%. Unprotected defense programs will be cut by close to 5%.

  8. Drivers and predictions of coral reef carbonate budget trajectories

    Science.gov (United States)

    Graham, Nicholas A. J.; Jennings, Simon; Perry, Chris T.

    2017-01-01

    Climate change is one of the greatest threats to the long-term maintenance of coral-dominated tropical ecosystems, and has received considerable attention over the past two decades. Coral bleaching and associated mortality events, which are predicted to become more frequent and intense, can alter the balance of different elements that are responsible for coral reef growth and maintenance. The geomorphic impacts of coral mass mortality have received relatively little attention, particularly questions concerning temporal recovery of reef carbonate production and the factors that promote resilience of reef growth potential. Here, we track the biological carbonate budgets of inner Seychelles reefs from 1994 to 2014, spanning the 1998 global bleaching event when these reefs lost more than 90% of coral cover. All 21 reefs had positive budgets in 1994, but in 2005 budgets were predominantly negative. By 2014, carbonate budgets on seven reefs were comparable with 1994, but on all reefs where an ecological regime shift to macroalgal dominance occurred, budgets remained negative through 2014. Reefs with higher massive coral cover, lower macroalgae cover and lower excavating parrotfish biomass in 1994 were more likely to have positive budgets post-bleaching. If mortality of corals from the 2016 bleaching event is as severe as that of 1998, our predictions based on past trends would suggest that six of eight reefs with positive budgets in 2014 would still have positive budgets by 2030. Our results highlight that reef accretion and framework maintenance cannot be assumed from the ecological state alone, and that managers should focus on conserving aspects of coral reefs that support resilient carbonate budgets. PMID:28123092

  9. Drivers and predictions of coral reef carbonate budget trajectories.

    Science.gov (United States)

    Januchowski-Hartley, Fraser A; Graham, Nicholas A J; Wilson, Shaun K; Jennings, Simon; Perry, Chris T

    2017-01-25

    Climate change is one of the greatest threats to the long-term maintenance of coral-dominated tropical ecosystems, and has received considerable attention over the past two decades. Coral bleaching and associated mortality events, which are predicted to become more frequent and intense, can alter the balance of different elements that are responsible for coral reef growth and maintenance. The geomorphic impacts of coral mass mortality have received relatively little attention, particularly questions concerning temporal recovery of reef carbonate production and the factors that promote resilience of reef growth potential. Here, we track the biological carbonate budgets of inner Seychelles reefs from 1994 to 2014, spanning the 1998 global bleaching event when these reefs lost more than 90% of coral cover. All 21 reefs had positive budgets in 1994, but in 2005 budgets were predominantly negative. By 2014, carbonate budgets on seven reefs were comparable with 1994, but on all reefs where an ecological regime shift to macroalgal dominance occurred, budgets remained negative through 2014. Reefs with higher massive coral cover, lower macroalgae cover and lower excavating parrotfish biomass in 1994 were more likely to have positive budgets post-bleaching. If mortality of corals from the 2016 bleaching event is as severe as that of 1998, our predictions based on past trends would suggest that six of eight reefs with positive budgets in 2014 would still have positive budgets by 2030. Our results highlight that reef accretion and framework maintenance cannot be assumed from the ecological state alone, and that managers should focus on conserving aspects of coral reefs that support resilient carbonate budgets. © 2017 The Authors.

  10. Capital budgeting practices: Empirical evaluation of company practices in the construction sector in Colombia

    Directory of Open Access Journals (Sweden)

    Julián Ochoa Yepes

    2014-12-01

    Full Text Available The empirical analysis of capital budgeting or investment appraisal is a topic that has been widely studied in developed countries, such as the United States, the United Kingdom, and Canada. The documentation of these practices in emerging countries is scarce. This paper provides some information about current capital budgeting techniques through an empirical study of practices in a group of Colombian companies in the construction industry. In the companies surveyed it was found that 86% of professionals use the most recommended methods in the literature, such as the Internal Rate of Return (IRR and Net Present Value (NPV, with a preference for the IRR (50% always use it over the NPV (36% always use it. It was also found that 95% lack knowledge of more sophisticated methods, such as Real Options (OR. Most of the respondents subjectively determine the discount rate that is used for evaluation, indicating the lack of any theoretical justification to determine an appropriate rate.

  11. 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.

  12. Role of Customs Duties in the Formation of Budget Revenues

    Directory of Open Access Journals (Sweden)

    Mirela - Anca Postole

    2013-02-01

    Full Text Available Accession to the European Union, starting price and trade exchange liberalization, alongside a strong exchange rate reform, required a depth rethinking of the customs duty system and also influenced the role of this category of tax in establishing budgetary resources.This study reviews the impact of customs duties on changing levels of revenues collected at the state budget. The analysis used is the econometric modeling based on a single- factor regression model.But in Romania, customs duties do not have any major impact on budget revenues and the effects of their collection on the state budget revenues are felt within two months of collection.

  13. Uncertainty in Analyzed Water and Energy Budgets at Continental Scales

    Science.gov (United States)

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

    2011-01-01

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

  14. The Impact of Global Budgets on Pharmaceutical Spending and Utilization

    Directory of Open Access Journals (Sweden)

    Christopher C. Afendulis PhD

    2014-12-01

    Full Text Available In 2009, Blue Cross Blue Shield of Massachusetts implemented a global budget-based payment system, the Alternative Quality Contract (AQC, in which provider groups assumed accountability for spending. We investigate the impact of global budgets on the utilization of prescription drugs and related expenditures. Our analyses indicate no statistically significant evidence that the AQC reduced the use of drugs. Although the impact may change over time, early evidence suggests that it is premature to conclude that global budget systems may reduce access to medications.

  15. Study on Earth Radiation Budget mission scenarios

    Energy Technology Data Exchange (ETDEWEB)

    Dlhopolsky, R.; Hollmann, R.; Mueller, J.; Stuhlmann, R. [GKSS-Forschungszentrum Geesthacht GmbH (Germany). Inst. fuer Atmosphaerenphysik

    1997-12-31

    The goal of this study is to study optimized satellite configurations for observation of the radiation balance of the earth. We present a literature survey of earth radiation budget missions and instruments. We develop a parametric tool to simulate realistic multiple satellite mission scenarios. This tool is a modular computer program which models satellite orbits and scanning operation. We use Meteosat data sampled at three hour intervals as a database to simulate atmospheric scenes. Input variables are satellite equatorial crossing time and instrument characteristics. Regional, zonal and global monthly averages of shortwave and longwave fluxes for an ideal observing system and several realistic satellite scenarios are produced. Comparisons show that the three satellite combinations which have equatorial crossing times at midmorning, noon and midafternoon provide the best shortwave monitoring. Crossing times near sunrise and sunset should be avoided for the shortwave. Longwave diurnal models are necessary over and surfaces and cloudy regions, if there are only two measurements made during daylight hours. We have found in the shortwave inversion comparison that at least 15% of the monthly regional errors can be attributed to the shortwave anisotropic models used. (orig.) 68 refs.

  16. CO2 Budget and Rectification Airborne Study

    Science.gov (United States)

    Grainger, C. A.

    2004-01-01

    The main purpose of this award was to supply a platform for the airborne measurements of gases associated with the CO2 Budget and Regional Airborne Study (COBRA). The original program was to consist of three field programs: the first was to be in 1999, the second in 2000, and the third in 2001. At the end of the second field program, it was agreed that the science could better be served by making the measurements in northern Brazil, rather than in North America. The final North American program would be postponed until after two field programs in Brazil. A substantial amount of effort was diverted into making plans and preparations for the Brazil field programs. The Brazil field programs were originally scheduled to take place in the Fall of 2002 and Spring of 2003. Carrying out the field program in Brazil was going to logistically much more involved than a program in the US. Shipping of equipment, customs, and site preparations required work to begin many months prior to the actual measurement program. Permission to fly in that country was also not trivial and indeed proved to be a major obstacle. When we were not able to get permission to fly in Brazil for the 2002 portion of the experiment, the program was pushed back to 2003. When permission by the Brazilian government was not given in time for a Spring of 2003 field program, the experiment was postponed again to begin in the Fall of 2003.

  17. Successful Control of Major Project Budgets

    Directory of Open Access Journals (Sweden)

    Steen Lichtenberg

    2016-07-01

    Full Text Available This paper differs from scientific papers describing current research. In line with the theme of this special issue, it challenges conventional risk management practice against the background of former research results successfully finished decades ago. It is well-known that conventional practice frequently results in budget overruns of large projects. International reviews document that. Severe delays of schedules are also well-known. This paper describes successful research results from almost three decades ago, which successfully challenges this severe problem and has led to new practices. The research involved is an unusual mix: Scandinavian researchers from psychology, statistical theory and engineering economy. The resulting procedure has been widely used since around 1990 and challenges conventional procedures. The procedure is documented to be able to yield statistically correct prognoses, when the “rules of the game” have been correctly followed. After a short summary of the basic situation, this paper summarizes the research, followed by some resulting experiences, focusing on two recent studies each of 40 infrastructures and other major projects. In both sets, the actual final cost largely equaled the expected project cost. This result is a marked change from international past and present experience. Finally, the need for further research and progress is discussed.

  18. 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.

  19. Contrails over the U.S. and their potential impact on the radiation budget

    Energy Technology Data Exchange (ETDEWEB)

    Minnis, P. [National Aeronautics and Space Administration, Hampton, VA (United States). Langley Research Center; Ayers, J.K.; Doelling, D.R. [Analytical Services and Materials, Inc., Hampton, VA (United States)

    1997-12-31

    A methodology for assessing the contrail impact on the radiation budget is developed to use data characterizing the frequency, areal coverage, optical depth, particle size, and altitude of contrails with observations of cloud and surface properties. The method is tested using various scenarios over the United States to estimate contrail-induced albedo changes based on current aircraft fuel usage statistics. The technique can be used for estimating infrared effects and the impact of future fuel-use rates. (author) 11 refs.

  20. How Budget Deficit Impairs Long-Term Growth and Welfare under Perfect Capital Mobility

    OpenAIRE

    2014-01-01

    This paper investigates the implications of the size of budget deficit in the open economy under perfect mobility of capital. For that purpose we construct a general equilibrium model with consumers maximizing the discounted utility of consumption, and firms maximizing profits. Government sets the size of the deficit relative to GDP and controls the structure of public debt. Using standard methods of optimal control theory we solve the model, i.e. we find explicit formulas for all trajectorie...