WorldWideScience

Sample records for budget process implications

  1. Budgeting Process

    Science.gov (United States)

    Hentschke, Guilbert C.; Shaughnessy, John

    1973-01-01

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

  2. Reforming the Budgeting Process in China

    OpenAIRE

    Shulian Deng; Jun Peng

    2011-01-01

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

  3. A Punctuated Equilibrium in French Budgeting Processes

    OpenAIRE

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

    2006-01-01

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

  4. THE SUBJECTS OF MEDIADISCOURSE OF BUDGET PROCESS

    Directory of Open Access Journals (Sweden)

    Olesya Vyacheslavovna Sulina

    2015-10-01

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

  5. BUDGETING IMPLICATIONS IN "HEALTHY"FINANCIAL PLANS

    OpenAIRE

    SOLOVASTRU, Alina

    2014-01-01

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

  6. LOCAL BUDGET PROCESS AND LOCAL ECONOMIC DEVELOPMENT

    OpenAIRE

    Cristinel Ichim

    2009-01-01

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

  7. Allocating Faculty in the Budgeting Process.

    Science.gov (United States)

    Kemper, Gene A.

    1985-01-01

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

  8. Public Participation in the Budget Process.

    Science.gov (United States)

    McLaughlin, Deirdra

    2001-01-01

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

  9. Grassroots Participatory Budgeting Process in Negros Province

    OpenAIRE

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

    2015-01-01

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

  10. Strategic planning and the budgeting process

    International Nuclear Information System (INIS)

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

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

    Science.gov (United States)

    Otten, G L

    1977-01-01

    It is now fact that there is a commitment to the implementation of Zero-Based Budgeting (ZBB) at the federal level. In all likelihood, the adoption of the zero-based approach will have unique implications for the administration and administrators of social service agencies. The following article explores the impetus behind budgetary reform, with a primary focus on the current appeal of ZBB. The author strongly suggests that there are similarities between the now passé Planning, Programming, and Budgeting System and ZBB that permit inferences about any implementation difficulties that ZBB may experience. It is further suggested that ZBB will present social workers with situations and opportunities that will severely challenge many on their current approaches to social service administration. PMID:10308609

  12. Data Processing Applied to Library Budgets.

    Science.gov (United States)

    Hoffman, Walter

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

  13. 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...

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

    Science.gov (United States)

    Starck, P L; Bailes, B

    1996-01-01

    All administrators are expected to be competent in budget and financial management. Novice administrators of schools of nursing are expected to know about the budgetary process, budgeting techniques, and the various types of budgets that can be used, such as the open-ended budget, incremental budget, alternate-level budget, quota budget, formula budget, intramural budget, zero-based budget, and cost center budget. In addition, administrators are expected to know what key questions need to be asked about how the budget is structured and revenue sources and how to manage and evaluate their budgets. PMID:8632104

  15. Hydrologic processes and the water budget: Chapter 2

    Science.gov (United States)

    Rosenberry, Donald O.; Winter, Thomas C.

    2009-01-01

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

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

    OpenAIRE

    Leslie McGranahan

    1999-01-01

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

  17. Techniques for managing projects risk in capital budgeting process

    OpenAIRE

    Sinisa Bogdan; Suzana Baresa; Goran Karanovic

    2010-01-01

    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 proble...

  18. Strengthening the Capacities of Parliaments in the Budget Process

    OpenAIRE

    Marco Varea; Carlos Santiso

    2013-01-01

    In the past decade, parliaments have shown increasing activism in the budget process by demanding more information about the government's performance in managing public resources. Nevertheless, in Latin America and the Caribbean (LAC), parliaments face important challenges, taking an effective part in the budget process and in fiscal policy management. Their capacity to influence budgetary matters and more generally fiscal policy and public financial management is hindered not only by the cen...

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

    OpenAIRE

    Kamali, Mikael; Chen, Xiaohang

    2014-01-01

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

  20. 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.

  1. ‘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.

  2. Performance Budgeting in Switzerland: Implications for Political Control

    OpenAIRE

    Schedler, Kuno

    2000-01-01

    This paper assesses recent reforms to implement performance budgeting at the national level in Switzerland with emphasis on the necessity for integrating the political dimension. The political context is Switzerland is described as a regulation-driven with fairly liberal but still detailed private and public law, and where the legal basis is the major subject of political influence. In practice, the law is the result of long-term politics while the budget reflects the short-term, actual value...

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

    Directory of Open Access Journals (Sweden)

    Dita Janíková

    2011-12-01

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

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

    OpenAIRE

    Dita Janíková

    2011-01-01

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

  5. Comparison of Erosion Rates Estimated by Sediment Budget Techniques and Suspended Sediment Monitoring and Regulatory Implications

    Science.gov (United States)

    O'Connor, M.; Eads, R.

    2007-12-01

    spanned the winter runoff seasons of Water Years 2006 and 2007. These were unusually wet and dry years, respectively, providing perspective on the range of measured sediment yield in relation to sediment budget estimates. The measured suspended sediment yields were substantially lower than predicted by sediment budget methods. Variation in geomorphic processes over time and space and methodological problems of sediment budgets may be responsible for these apparent discrepancies. The implications for water quality policy are discussed.

  6. Using Strategic Planning to Transform a Budgeting Process

    Science.gov (United States)

    Israel, Cary A.; Kihl, Brenda

    2005-01-01

    This chapter describes a proactive, institutionwide budgeting process that is directly tied to a community college district's strategic plan in order to provide community college leaders with the information they need to make judgments about cutting or sustaining programs in difficult economic times.

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

    Directory of Open Access Journals (Sweden)

    Ciro Gardi

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

  8. Uncertainty Budget Analysis for Dimensional Inspection Processes (U)

    Energy Technology Data Exchange (ETDEWEB)

    Valdez, Lucas M. [Los Alamos National Laboratory

    2012-07-26

    This paper is intended to provide guidance and describe how to prepare an uncertainty analysis of a dimensional inspection process through the utilization of an uncertainty budget analysis. The uncertainty analysis is stated in the same methodology as that of the ISO GUM standard for calibration and testing. There is a specific distinction between how Type A and Type B uncertainty analysis is used in a general and specific process. All theory and applications are utilized to represent both a generalized approach to estimating measurement uncertainty and how to report and present these estimations for dimensional measurements in a dimensional inspection process. The analysis of this uncertainty budget shows that a well-controlled dimensional inspection process produces a conservative process uncertainty, which can be attributed to the necessary assumptions in place for best possible results.

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

    Energy Technology Data Exchange (ETDEWEB)

    Porter, W.P.

    1991-11-01

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

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

    OpenAIRE

    V. Shvetz’; E. Mykhalska

    2013-01-01

    The problems of methodological fundamentals of managerial accounting of manufacturing costs in information provision for budgeting, not only at the enterprise level, but also as it is required by current conditions of advanced control, in the context of structural production units of “responsibility centers” using “flexible” budgets, which are prepared during the manufacturing process are examined. Unlike a simple comparison of the regular budgets (scheduled amount of work divided by regulato...

  11. Aligning ICT with Financial Budgeting and Forecasting Business Process

    OpenAIRE

    Dhadwal, Amandeep

    2015-01-01

    Focusing on improvement of budgeting and forecasting process has direct and critical impact on organizational fiscal health. Pinning the future state timely drives efficiency, improves planning, and puts down the building stone for long term success and higher profit margins. The following research is based on the same principles. The research was done with organization’s business and IT team with a focus of providing suggestions that enable IT to be better aligned with financial budgetin...

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

    Energy Technology Data Exchange (ETDEWEB)

    Porter, W.P.

    1993-01-01

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

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

    OpenAIRE

    Allen Schick

    2007-01-01

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

  14. 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.

  15. Economic and policy implications of the cumulative carbon budget

    Science.gov (United States)

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

    2014-12-01

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

  16. Integrating Assessment and Budget Planning Processes: A Good or a Bad Idea?

    Science.gov (United States)

    Hoyt, Jeff E.

    2009-01-01

    Griffith, Day, Scott, and Smallwood (1996) state, "Planning cannot survive without a budget, [and] neither planning nor budgeting can survive with integrity without assessment." If the integrity of planning and budgeting processes is affected by assessment, then this author argues that there are effective ways in which assessment can be integrated…

  17. Random Thoughts on School Library Media Management and the Budget Process.

    Science.gov (United States)

    Miller, Marilyn L.

    1979-01-01

    Stresses the importance of management skills and budgeting expertise for school library media specialists, and discusses the budgeting process as it relates to identifying needs, sharing responsibility in securing funds, and justifying budget requests. A list of references is included. (FM)

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

    Science.gov (United States)

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

    2009-01-01

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

  19. Nickel silicides in semiconductor processing: thermal budget considerations

    International Nuclear Information System (INIS)

    Nickel silicide (NiSi) is emerging to be the choice material for contact application in semiconductor device processing for 65 nm technology node and beyond. However, process integration issues are yet to be completely understood and addressed. The focus of present work is to facilitate better understanding of the influence of thermal budget on nickel silicide solid-state reaction. The reaction couple consists of single-crystal silicon wafers with nickel layers deposited on them. Requirements for low temperature anneal and improved within wafer sheet resistance uniformity pose challenges for conventional lamp-based rapid thermal processing (RTP) due to lamp response effects on temperature controllability. Extendibility of such a system is presented with emphasis on process chamber technology. Low temperature 'spike' anneal is demonstrated for temperatures 2Si changes as a function of thermal exposure during the first anneal step; this plays an important role in determining the thermal stability of the low resistance mono-silicide during integration. It is postulated that lowering the Ni2Si/Si interface energy favors the delay (in temperature) of the agglomeration of the NiSi. RTP performance stability of less than 1 deg. C is presented for a sub-300 deg. C process. Understanding and resolving the issues around process monitoring methodologies for low temperature anneal are important. The ability to monitor the total thermal exposure down to sub-200 deg. C regime may be necessary for successful integration of nickel silicide in device manufacturing flow

  20. Processes linking the hydrological cycle and the atmospheric radiative budget

    Science.gov (United States)

    Fueglistaler, Stephan; Dinh, Tra

    2016-04-01

    We study the response of the strength of the global hydrological cycle to changes in carbon dioxide (CO2) using the HiRAM General Circulation Model developed at the Geophysical Fluid Dynamics Laboratory (GFDL), with the objective to better connect the well-known energetic constraints to physical processes. We find that idealized model setups using a global slab ocean and annual mean insolation give similar scalings as coupled atmosphere-ocean models with realistic land and topography. Using the surface temperatures from the slab ocean runs, we analyse the response in the atmospheric state and hydrological cycle separately for a change in CO2 (but fixed surface temperature), and for a change in surface temperature (but fixed CO2). The former perturbation is also referred to as the "fast" response, whereas the latter is commonly used to diagnose a model's climate sensitivity. As expected from the perspective of the atmospheric radiative budget, an increase in CO2 at fixed surface temperature decreases the strength of the hydrological cycle, and an increase in surface temperature increases the strength of the hydrological cycle. However, the physical processes that connect the atmospheric radiative energy budget to the sensible and latent heat fluxes at the surface remain not well understood. The responses to the two perturbations are linearly additive, and we find that the experiment with fixed surface temperature and changes in CO2 is of great relevance to understanding the total response. This result points to the importance of local radiative heating rate changes rather than just the net atmospheric radiative loss of energy. Although larger in magnitude, the response to changes in surface temperature is dominated by the temperature dependence of the water vapor pressure, but in both cases changes in near-surface relative humidity are very important.

  1. The evolution of the Defense Budget process in Ukraine, 1991-2006

    OpenAIRE

    Mileshko, Roman

    2006-01-01

    This thesis describes the evolution of the defense budget process in Ukraine, from independence to 2006. It identifies and evaluates factors that directly affected the development of the defense budget process and determined the distribution of power in that process and examines the efficiency of defense budgets as policy tools. This study contributes towards an understanding of the relative power of the executive versus the legislative branch in shaping defense policy. It concludes that ...

  2. 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…

  3. The Political Economy of the Budget Process: The Case of Ecuador

    OpenAIRE

    Andrés Mejía Acosta; Vicente Albornoz; María Caridad Araujo

    2007-01-01

    This study describes the main actors (formal and informal) involved in the budget-making process in Ecuador, and presents evidence regarding the main political and economic determinants of fiscal performance. It also discusses whether different political and institutional arrangements governing the budget process affect incentives for the composition of the budget. This paper seeks to fill a gap in the scholarly literature by analyzing the formal rules, incentives, and coalition dynamics of t...

  4. Assessment of the Bottom-up Budgeting Process for FY 2015

    OpenAIRE

    Manasan, Rosario G.

    2015-01-01

    The bottom-up budgeting (BUB) process is one of the major reform initiatives of the Aquino administration and has been tagged as such from several perspectives. First, it is seen as a component of its budget reform thrusts that are aimed at making the national government budgeting process more responsive to local needs. Second, the BUB is viewed as part of the democracy/empowerment reform as it opens another avenue for people`s participation in local planning and budgeting and for generating ...

  5. Pedogenetic processes and carbon budgets in soils of Queretaro, Mexico

    Science.gov (United States)

    García Calderón, Norma Eugenia; Fuentes Romero, Elizabeth; Hernandez Silva, Gilberto

    2014-05-01

    Pedogenetic processes have been investigated in two different physiographic regions of the state of Querétaro in order to assess the carbon budget of soils, looking into the gains and losses of organic and inorganic carbon: In the mountain region of the natural reserve Sierra Gorda (SG) with soils developed on cretaceous argillites and shales under sub-humid temperate to semi-arid conditions, and in the Transmexican Volcanic Belt (TMVB) with soils developed on acid and intermediate igneous rocks under humid temperate climate in the highlands and semi-arid and subhumid subtropical conditions in the lowlands. The analyses of soil organic carbon (SOC) and soil inorganic carbon (SIC) of the SG region, including additional physical, chemical and mineralogical investigations were based on 103 topsoils in an area of 170 km2. The analyses in the TMVB region were based on the profiles of a soil toposequence from high mountainous positions down to the plains of the lowlands. The results show a SOC accumulation from temperate to semi-arid forest environments, based on processes of humification and clay formation including the influence of exchangeable Ca and the quantity and quality of clay minerals. The turnover rates of SOC and SIC depended largely on the rock parent materials, especially the presence of carbonate rocks. Moreover, we found that the SOC content and distribution was clearly depending on land use, decreasing from forests to agricultural land, such as pasture and cropping areas and were lowest under mining sites. The highest SIC pools were found in accumulation horizons of soils under semi-arid conditions. On all investigated sites SOC decreased the mobility of cations and especially that of heavy metals, such as As, Hg, Sb, Pb, and Cd.

  6. 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.

  7. The Planning-Budgeting Process: Planning as the Basis for Resource Decisions.

    Science.gov (United States)

    Bucklew, Neil S.; Smith, Daniel J.

    1986-01-01

    The University of Montana's University Planning Council is an illustration of the integration of the planning and budgeting process into the institution's decision-making process, with broad constituent participation. (MSE)

  8. An Evaluation of a College-Wide Planning and Budgeting Process.

    Science.gov (United States)

    Skobjak, Bernadette L.; McKee, Barbara

    Results of an evaluation of the yearly planning and budgeting process of the National Technical Institute for the Deaf at Rochester Institute of Technology are presented. To examine the effectiveness of modifications to the 1985 planning and budgeting system, 42 questionnaires were completed by assistant and associate deans, directors,…

  9. Processes and Power in School Budgeting across Four Large Urban School Districts.

    Science.gov (United States)

    Goertz, Margaret E.; Hess, G. Alfred, Jr.

    1998-01-01

    Uses data from four cities (Chicago, Fort Worth, New York, and Rochester) to explore schools' budgetary and personnel discretion under school-based budgeting; how resource-allocation decisions are made; and factors influencing expenditure decisions. A school-based-budgeting process may increase stakeholder involvement and satisfaction without…

  10. Survival in a Down Economy: A Budget Reduction Process for Superintendents

    Science.gov (United States)

    Davis, E. E.; Coffland, Jack A.

    2010-01-01

    Dramatic reductions in the dollars available for public education require a new and systemic approach to balancing school district budgets. This manual provides numerous examples of successful budget reduction strategies based on a six-step process that has demonstrated its effectiveness in small, medium, and large school districts. Supported by…

  11. NOx and ammonium isotopic fingerprints of anammox in natural and engineered systems: Implications for N isotope budgets and the use of NOx isotopes to diagnose process stability in wastewater treatment

    Science.gov (United States)

    Lehmann, M. F.; Stöcklin, N.; Brunner, B.; Frame, C. H.; Joss, A.; Kipf, M.; Kuhn, T.; Wunderlin, P.

    2014-12-01

    The anaerobic oxidation of ammonium with nitrite (anammox) has been identified as a very important fixed nitrogen (N) sink, accounting for a large fraction of global fixed N loss in marine, freshwater, and semi-terrestrial environments. In engineered systems, combined nitritation-anammox is an efficient process to remove N from ammonium-rich wastewater, with nitrite as the central intermediate. During the anammox process, nitrate is being produced, providing reducing equivalents for carbon fixation. Measuring the N isotope ratios in fixed N species (i.e., ammonium, nitrite, nitrate) has proven to be a valuable tool to track N cycling in freshwater and marine ecosystems, yet its application in wastewater treatment as a tool to diagnose nitrate production pathways is novel. In this presentation we will elucidate, and compare, the N isotope effects associated with anammox 1) in vitro, 2) in a lacustrine setting, and 3) in a small-scale batch reactor for wastewater treatment. We demonstrate that the anammox nitrite/nitrate isotopic signatures are modulated by the superposition of strong kinetic (normal and inverse) and equilibrium (nitrite-nitrate) N isotope fractionation. The ammonium N isotope effect is driven by kinetic N isotope fractionation, and is similar to that of nitrification. We will discuss the possible controls on the expression of the anammox N isotope effects in the natural environment. We will also evaluate the use of nitrate/nitrite N (and O) isotope signatures to distinguish between nitrate production by anammox versus nitrite oxidation, which is important for optimizing process efficiency during wastewater treatment.

  12. Partitioning of catchment water budget and its implications for ecosystem carbon exchange

    Directory of Open Access Journals (Sweden)

    D. Lee

    2009-12-01

    Full Text Available Spatially averaged annual carbon budget is one of the key information to understand ecosystem response and feedback to climate change. Water availability is a primary constraint of carbon uptake in many ecosystems and therefore the estimation of transpiration (T may serve as an alternative to quantify carbon budget. To apply this concept, we estimated long-term steady state water budget for the Han River basin (~26 000 km2 in Korea and examined its implication for catchment scale carbon exchange. For this, the catchment scale evapotranspiration (ET was derived from the long term precipitation (P and discharge (Q data. Then, using stable isotope data of P and Q along with hydrometeorological information, ET was partitioned into evaporation from soil and water surfaces (ES, evaporation from intercepted rainfall (El, and transpiration. ES was identified as a minor component of ET in the study areas regardless of the catchment scales. T was estimated from ET after accounting for El and ES. For the Han River basin, the estimated annual T from 1966 to 2007 was 22–31% of annual P and the proportion decreased with increasing P. Assuming that T further constrains catchment scale carbon uptake in terms of water use efficiency (WUE, we examined the possibility of using T as a relative measure for the strength and temporal changes of carbon uptake capacity. The proposed relations provide a simple and practical way to assess the distribution and strength of carbon sink.

  13. Transparency and numeric rules in the budgeting process: Theory and evidence

    OpenAIRE

    Amoroso, Nicolás

    2008-01-01

    In this paper I develop a simple dynamic agency model postulating that, among budgetary institutions, transparency of the budgeting process is the main driving force in explaining differences in fiscal outcomes and that budgetary numeric rules can be an active long-run constraint only if the budgeting process is transparent enough. The model does not only account for long-run differences where countries with better budgetary institutions will have more disciplined fiscal outcomes, but can rat...

  14. Budgeting Processes and the Performance of Food and Beverages Manufacturing Companies in Nigeria

    OpenAIRE

    Osundina, K. C.; Osundina, J. A.

    2012-01-01

    This study focuses on the determination of the relationship between budgeting processes which are measured by; planning, communication, implementation, participation, control and organizational performance which are predicted by dividend per share, earnings per share, net asset per share and return on investment of food and beverages manufacturing companies as well as ascertaining the effect of budgeting processes on the performance of the industry. Data were collected through the survey of 9...

  15. Managing trade-offs makes budgeting processes pay off.

    Science.gov (United States)

    Sorensen, Dean; Sullivan, Denis

    2005-11-01

    Trade-off management is a management system that leverages new technology to enable hospitals to reduce costs while simultaneously delivering exceptional service and quality care. It provides the means to more effectively engage managers in establishing targets that balance what hospitals seek to achieve with what they can afford to spend, while also addressing clinical and operational constraints. It is not a replacement for budgeting, balanced scorecard, or activity-based costing, but rather an approach for integrating them with clinical and operational systems into a more effective management system. PMID:16323810

  16. The Capital Budgeting Process of Healthcare Organizations: A Review of Surveys.

    Science.gov (United States)

    Mukherjee, Tarun; Rahahleh, Naseem Al; Lane, Walter

    2016-01-01

    Several surveys have been administered over the last 40 plus years to learn about capital budgeting practices of healthcare organizations. In this report, we analyze and synthesize these surveys in a four-stage framework of the capital budgeting process: identification, development, selections, and post-audit. We examine three issues in particular: (1) efficiency of for-profit hospitals relative to not-for-profit hospitals, (2) capital budgeting practices of the healthcare industry vis-à-vis other industries, and (3) effects of healthcare mergers and acquisitions on capital budgeting decisions. We found indirect evidence that for-profit hospitals exhibited greater efficiency than not-for-profit hospitals in recent years. The acquisition of not-for-profits by for-profits is credited as the primary reason for growth of multihospital systems; these acquisitions may have contributed to the more efficient capital budgeting practices. One unique attribute of healthcare is the dominant role of physicians in almost all aspects of the capital budgeting process. In agreement with some researchers, we conclude that the disproportionate influence of physicians is likely to impede efficient decision making in capital budgeting, especially for nonprofit organizations. PMID:26904780

  17. Budgeting in Bulgaria

    OpenAIRE

    Ian Hawkesworth; Richard Emery; Joachim Wehner; Kristin Saenger

    2009-01-01

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

  18. Neuronet Modelling of the Processes of Budgeting and Use of Labour Resources at Coal Mining Enterprises

    Directory of Open Access Journals (Sweden)

    Hlіnska Olha M.

    2014-01-01

    Full Text Available The article considers issues of efficient budgeting and use of labour resources at coal mining enterprises. It proves expediency of use of modern neuronet, namely, multilayer perceptron, for solution of tasks of modelling the process of budgeting and use of labour resources at coal mining enterprises. It shows that Statistika is the best software package for creation of neuronets of the multilayer perceptron architecture. On the basis of analysis and comparative characteristic the article selects the topology and builds a neuronet model of budgeting and use of labour resources at coal mining enterprises.

  19. Neuronet Modelling of the Processes of Budgeting and Use of Labour Resources at Coal Mining Enterprises

    OpenAIRE

    Hlіnska Olha M.; Parkhomenko Sergіy O.; Khmelyova Anhelina V.

    2014-01-01

    The article considers issues of efficient budgeting and use of labour resources at coal mining enterprises. It proves expediency of use of modern neuronet, namely, multilayer perceptron, for solution of tasks of modelling the process of budgeting and use of labour resources at coal mining enterprises. It shows that Statistika is the best software package for creation of neuronets of the multilayer perceptron architecture. On the basis of analysis and comparative characteristic the article sel...

  20. Capital budgeting

    OpenAIRE

    Dorel BERCEANU; Costel IONAŞCU

    2009-01-01

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

  1. Cutback budgeting

    OpenAIRE

    Robert D. Behn

    1984-01-01

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

  2. CORN PRICE EFFECTS ON COST OF GAIN FOR FEEDLOT CATTLE: IMPLICATIONS FOR BREAKEVEN BUDGETING

    OpenAIRE

    Anderson, John D.; Trapp, James N.

    2000-01-01

    Elasticities calculated from an econometric model of cost of gain (COG) for cattle in feedlots indicate that COG is considerably less responsive to corn price changes than breakeven budgets assume. This difference in elasticities can lead to substantial errors in COG estimates obtained from budgeting. Size of error will depend upon the initial corn price and the magnitude of corn price change. Given average corn price levels and month-to-month changes, the error in budget-based net revenue pr...

  3. Novel test structures for temperature budget determination during wafer processing

    OpenAIRE

    Faber, E. J.; Wolters, R.A.M.; Schmitz, J.

    2010-01-01

    Temperature is a crucial parameter in many planar technology processing steps. However, the determination of the actual temperature history at the device side of the substrate is not straightforward. We present a novel method for determining the temperature history of the process side of silicon wafers and chips, which is based on well-known silicide formation reactions of metal-Si systems and is determined via (4 point probe) resistance measurements. In this case we explored the Pd-Si system...

  4. 41 CFR 102-33.95 - What is the process for budgeting to acquire commercial aviation services (CAS)?

    Science.gov (United States)

    2010-07-01

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

  5. Getting Acquainted with the Budgeting Process: Some Simple, Practical Guidelines for Programmers New to "Bean Counting."

    Science.gov (United States)

    Glasgow, Michael J.

    1997-01-01

    Campus activities programmers are offered suggestions to make the budgeting process clearer. They include knowing funding sources, understanding distribution of funds, monitoring encumbered funds, developing a system to keep track of how funds are spent, avoiding overspending and handling re-appropriations, setting aside reserves, and asking for…

  6. 1979-80 Budget Process. Phase I: Educational Programs. Procedures Manual.

    Science.gov (United States)

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

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

  7. Budgeting in Thailand

    OpenAIRE

    Jón R. Blöndal; Sang-In Kim

    2005-01-01

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

  8. Crisis Budgeting

    OpenAIRE

    Allen Schick

    2009-01-01

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

  9. Global physician budgets as common-property resources: some implications for physicians and medical associations.

    OpenAIRE

    Hurley, J; Card, R

    1996-01-01

    Since 1990 payment for physician services in the fee-for-service sector has shifted from an open-ended system to fixed global budgets. This shift has created a new economic context for practising medicine in Canada. A global cap creates a conflict between physicians' individual economic self-interest and their collective interest in constraining total billings within the capped budget. These types of incentive problems occur in managing what are known in economics as "common-property resource...

  10. Gender responsive budgeting, as fiscal innovation: Evidence from India on "Processes".

    OpenAIRE

    Chakraborty, Lekha S

    2014-01-01

    Gender-responsive budgeting (GRB) is a fiscal innovation. Innovation, for the purposes of this paper, is defined as a way of transforming a new concept into tangible processes, resources, and institutional mechanisms in which a benefit meets identified problems. GRB is a fiscal innovation in that it translates gender commitments into fiscal commitments by applying a "gender lens" to the identified processes, resources, and institutional mechanisms, and arrives at a desirable benefit incidence...

  11. ACTUALIZATION OF THE PROCESS OF STRATEGIC BUDGETING, MANAGEMENT ACCOUNTING SYSTEM OF THE UNIVERSITY

    OpenAIRE

    Blecus, Vadim; Rachmanin, Namig

    2013-01-01

    The model of functional and strategic performance based budgeting, as a basic element of the system of management accounting of the University, which is based on the process and balanced strategic approaches to its management. It allows to consider the University as a system of business processes and project its strategic objectives on the level of operational and tactical management, providing the control of achievement of the purposes of coordinating their financial and non-financial parame...

  12. Supporting Education... Building Canada: Child Poverty and Schools. Federal Budget 2009. Summary/Implications for Teachers and Education

    Science.gov (United States)

    Canadian Teachers' Federation (NJ1), 2009

    2009-01-01

    In November The Canadian Teachers' Federation (CTF), as part of the pre-budget consultation process, made a submission to the House of Commons Standing Committee on Finance. Entitled "Supporting Education... Building Canada: Child Poverty and Schools" the brief outlined why teachers saw child poverty as such an important issue to be addressed, and…

  13. The nursing human resource budget: design for success.

    Science.gov (United States)

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

    1995-06-01

    As vital as the nursing human resource budget is to the successful achievement of institutional goals, it is very important to present a well-developed budget. Using current automated spreadsheet technology, the nursing human resource budget can be laid out in a format that is easy to understand and easy to present. Using the methods discussed in this article, the nurse executive will be able to perform infinite iterations of the proposed budget with a few simple key strokes, thus allowing for things like zero-based budgeting or addition of programs during the budgeting process or at a later date. Implications for nurse executives are discussed. PMID:10142544

  14. Annual budget

    International Nuclear Information System (INIS)

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

  15. Progress At Risk: California's Budget and the Implications for Teaching Quality. CenterView.

    Science.gov (United States)

    Center for the Future of Teaching and Learning, 2009

    2009-01-01

    The budget crises will have far reaching impacts on education in California. This CenterView focuses on the critical issues of equity and teaching quality now beginning to emerge for Californians as they struggle to offer students instruction necessary to meet the state's rigorous academic standards. It is absolutely essential for educators and…

  16. Validation process and uncertainty budget: A recommended approach for performance verification

    International Nuclear Information System (INIS)

    Within its Occupational Radiation Protection Programme, the International Atomic Energy Agency (IAEA) initiated and funded many international and regional intercomparison exercises, with the aim of verifying performance of the individual monitoring service providers. An important component within the quality system is the validation and uncertainty budget of the method used. Each method must be validated. This validation process must provide evidence that the method can fulfil all requirements for its intended use. A method may be regarded as validated only when it fulfils all requirements established before the validation process. This paper reviews methods recommended for different types of measurement techniques in individual monitoring. (authors)

  17. The Implications of a Gasoline Price Floor for the California Budget and Greenhouse Gas Emissions

    OpenAIRE

    Borenstein, Severin

    2008-01-01

    California is faced with an unprecedented budget crisis. The state is also committed to significant reductions in greenhouse gases that cause climate change. Meanwhile, the price of gasoline is plunging as the world economic slowdown cuts oil demand. At the intersection of these three situations lies an opportunity. In this policy paper, I analyze the effects of a transportation fuel surcharge that moves inversely to the price of oil. Such a surcharge could stabilize gasoline prices at levels...

  18. Microseepage in drylands: Flux and implications in the global atmospheric source/sink budget of methane

    OpenAIRE

    Etiope, G.; Istituto Nazionale di Geofisica e Vulcanologia, Sezione Roma2, Roma, Italia; Klusman, R. W.; Dept. of Chemistry and Geochemistry, Colorado School of Mines, Golden, Co., 80401, United States

    2010-01-01

    Drylands are considered a net sink for atmospheric methane and a main item of the global inventories of the greenhouse gas budget. It is outlined here, however, that a significant portion of drylands occur over sedimentary basins hosting natural gas and oil reservoirs, where gas migration to the surface takes place, producing positive fluxes of methane into the atmosphere. New field surveys, in different hydrocarbonprone basins, confirm that microseepage, enhanced by faults and fr...

  19. 41 CFR 102-33.90 - What is the process for budgeting to acquire a Federal aircraft (including a Federal aircraft...

    Science.gov (United States)

    2010-07-01

    ... AIRCRAFT Acquiring Government Aircraft and Aircraft Parts The Process for Budgeting to Acquire Government Aircraft § 102-33.90 What is the process for budgeting to acquire a Federal aircraft (including a Federal aircraft transferred from another executive agency)? (a) The process for budgeting to acquire a...

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

    Directory of Open Access Journals (Sweden)

    Ana P. Oliveira

    2014-07-01

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

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

    OpenAIRE

    Robusti, Fiorenza

    2012-01-01

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

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

    OpenAIRE

    Oliveira, Ana P

    2014-01-01

    Abstract: Carbon budgets vary markedly within and between Tagus and Sado estuaries reflecting the human pressure. These estuaries seem to generate carbon within a total of 0.13 MtC yr-1 for Tagus and 0.02 MtC yr-1 for Sado. Anthropogenic inputs, autochthonous carbon production and primary production are indicated as the main responsible for the carbon production within the estuaries. Carbon exported to the ocean and to the atmosphere by both estuarine systems is higher during the non-producti...

  3. Reduced thermal budget processing of high Tc superconducting thin films and related materials by MOCVD

    International Nuclear Information System (INIS)

    Metal organic chemical vapor deposition (MOCVD) has the potential of emerging as a viable technique to fabricate ribbons, tapes, coated wires, and the deposition of films of high temperature superconductors, and related materials. As a reduced thermal budget processing technique, rapid isothermal processing (RIP) based on incoherent radiation as the source of energy can be usefully coupled to conventional MOCVD. In this paper the authors report on the deposition and characterization of high quality superconducting thin films of Y-Ba-Cu-O (YBCO) on MgO, SrTiO3, and YSZ substrates by RIP assisted MOCVD. Some preliminary results are also presented for the deposition of BaF2, Y2O3 and MgO on silicon substrates. It is envisaged that high energy photons from the incoherent light source and the use of a mixture of N2O and O2 as the oxygen source, assist chemical reactions and lower the overall thermal budget for processing of YBCO films

  4. RTP-processed 17.5% efficient silicon solar cells featuring a record small thermal budget

    Energy Technology Data Exchange (ETDEWEB)

    Peters, S.; Lautenschlager, H.; Warta, W.; Schindler, R. [Fraunhofer-Institut fuer Solare Energiesysteme (ISE), Freiburg im Breisgau (Germany)

    2000-07-01

    This paper presents the development and analysis of 17.5% efficient silicon solar cells on 0.9 {omega}cm PV-grade Cz-Si, featuring a record small thermal budget. The cells have been processed by rapid thermal processing (RTP) using high heating and cooling rates of 100 K/s. The involved processes consist of a 5 s RTP step at 930 C for the simultaneous formation of phosphorus emitter and aluminium back surface field and a 30 s rapid thermal oxidation (RTO) at 950 C for emitter passivation. Detailed analysis reveals that the emitter saturation current is reduced by a factor of 3-4 due to RTO passivation in spite of high carrier surface concentration of 4 x 10{sup 20} cm{sup -3}. Current cell efficiencies are limited by poor quality of the Al-BSF as PC-1D simulations show. (orig.)

  5. The School Budgeting Cycle: A Continuing Process. A Guide for School Board Members. Second Edition.

    Science.gov (United States)

    Frohreich, Lloyd E.

    Two fundamental purposes of this guide are to aid school officials in the development of district budgets and to suggest ways and means of interpreting a budget to the public. This edition is in response to the changes in budgeting procedures, alterations and additions to state statutes, and modifications in the state school support formula that…

  6. Partitioning of catchment water budget and its implications for ecosystem carbon exchange

    Directory of Open Access Journals (Sweden)

    D. Lee

    2010-06-01

    Full Text Available Spatially averaged annual carbon budget is one of the key information needed to understand ecosystem response and feedback to climate change. Water availability is a primary constraint of carbon uptake in many ecosystems and therefore the estimation of ecosystem water use may serve as an alternative to quantify Gross Primary Productivity (GPP. To examine this concept, we estimated a long-term steady state water budget for the Han River basin (~26 000 km2 in Korea and examined its application for catchment scale carbon exchange. For this, the catchment scale evapotranspiration (ET was derived from the long term precipitation (P and discharge (Q data. Then, using stable isotope data of P and Q along with other hydrometeorological information, ET was partitioned into evaporation from soil and water surfaces (ES, evaporation from intercepted rainfall (EI, and transpiration (T. ES was identified as a minor component of ET in the study areas regardless of the catchment scales. The annual T, estimated from ET after accounting for EI and ES for the Han River basin from 1966 to 2007, was 22~31% of annual P and the proportion decreased with increasing P. Assuming that T further constrains the catchment scale GPP in terms of water use efficiency (WUE, we examined the possibility of using T as a relative measure for the strength and temporal changes of carbon uptake capacity. The proposed relationship would provide a simple and practical way to assess the spatial distribution of ecosystem GPP, provided the WUE estimates in terms of GPP/T at ecosystem scale could be obtained. For carbon and water tracking toward a sustainable Asia, ascertaining such a spatiotemporally representative WUE and their variability is a

  7. Microbiological implications of the food irradiation process

    Energy Technology Data Exchange (ETDEWEB)

    Teufel, P.

    1981-08-01

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

  8. Drought as a Disturbance: Implications for Peatland Carbon Budgets in the Hudson Bay Lowland

    Science.gov (United States)

    Bello, R.; Abnizova, A.; Miller, E.

    2009-05-01

    Carbon feedbacks are of particular importance in high latitudes, both because of large circumpolar peatland carbon pools and because climate warming is occurring more rapidly at these latitudes. Longer-term net ecosystem exchange will be influenced by the capacity of plant communities to respond to changing conditions. The nature of community change and the factors inducing change are examined in this study of a disturbance generated by severe drought in 1994 causing widespread mortality in the dominant moss, Dicranum elongatum, occupying an upland tundra site within the Hudson Bay Lowland near Churchill, Manitoba. One quarter of this moss has recently died and become encrusted with the micro-lichen, Ochrolechia spp. Moss cushions affected in this manner exhibit strong allelopathic inhibition of seedling establishment progressing to complete moss decay. Chamber NEE growing-season flux measurements show an average net release of 642 mg C /m2/d from the dead moss compared to an average net uptake of 164 mg C /m2/d from completely healthy cushions. Between these two extremes, stressed living moss cushions support abundant seedling cover which increases in direct proportion with the fractional mortality. A proxy method for estimating the growth rates of cushions, based on the length of green living shoots, indicates that the moss community is uniform in age and established shortly after the most severe drought of historical record in 1966. Subsequent growth rates of cushions show a strong dependency on proximity to the water table (4.17-1.11 mm/y over 58 cm height interval). A growing-season moss water budget identifies the dominant water flow pathways and indicates capillary uptake (0.08 mm h-1) provides 64% of the storage gains, emphasizing the importance of groundwater for growth and survival. Maximum storage capacities are directly related to cushion biomass, leading to both enhanced moisture stress and increased susceptibility to mortality as cushion size

  9. Reform in the State Budgeting of Postsecondary Education. Reports of the San Diego Seminar "Innovation, Outcomes, and the State Budgeting Process" and the San Francisco Conference "State Funding of Postsecondary Education: Incentives for Improvement."

    Science.gov (United States)

    George Washington Univ., Washington, DC. Inst. for Educational Leadership.

    The seminar on "Innovation, Outcomes, and the State Budgeting Process" was a joint effort of seven organizations (Education Commission of the States, Legis 50/The Center for Legislative Improvement, National Association of State Budget Officers, National Center for Higher Education Management Systems at WICHE, National Conference of State…

  10. 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.

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

    International Nuclear Information System (INIS)

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

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

    Energy Technology Data Exchange (ETDEWEB)

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

    1995-12-31

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

  13. A multiple case study examining the adaptive processes of beyond budgeting

    OpenAIRE

    Nick, Atte

    2013-01-01

    The objective of this study is to examine what moving beyond budgeting means, and to estimate the feasibility and radicalism of its ideas. More specifically, this study aims to derive a framework illustrating the ideal features of the entirety of management control systems in the setting of beyond budgeting, and then use it to compare the proposals to the arrangements independently made by the case organizations outside the orbit of beyond budgeting advocates. The objective is thus to underst...

  14. Budgeting in Austria

    OpenAIRE

    Jón R. Blöndal; Daniel Bergvall

    2007-01-01

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

  15. Budgeting Approaches in Community Colleges

    Science.gov (United States)

    Palmer, James C.

    2014-01-01

    Several budgeting approaches have been initiated as alternatives to the traditional, incremental process. These include formula budgeting; zero-base budgeting; planning, programming, and budgeting systems; and responsibility center budgeting. Each is premised on assumptions about how organizations might best make resource allocation decisions.…

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

    International Nuclear Information System (INIS)

    Metalorganic chemical vapor deposition (MOCVD) has the potential of emerging as a viable technique to fabricate ribbons, tapes, coated wires, and the deposition of films of high-temperature superconductors, and related materials. As a reduced thermal budget processing technique, rapid isothermal processing (RIP) based on incoherent radiation as the source of energy can be usefully coupled to conventional MOCVD. In this paper we report on the deposition and characterization of high quality superconducting thin films of Y-Ba-Cu-O (YBCO) on yttrium stabilized zirconia substrates by RIP assisted MOCVD. Using O2 gas as the source of oxygen, YBCO films deposited initially at 600 degree C for 1 min and at 745 degree C for 25 min followed by deposition at 780 degree C for 45 s are primarily c-axis oriented and zero resistance is observed at 89--90 K. The zero magnetic field current density at 53 and 77 K are 1.2x106 and 3x105 A/cm2, respectively. By using a mixture of N2O and O2 as the oxygen source substrate temperature was further reduced in the deposition of YBCO films. The films deposited initially at 600 degree C for 1 min and than at 720 degree C for 30 min are c-axis oriented and with zero resistance being observed at 91 K. The zero magnetic field current densities at 53 and 77 K are 3.4x106 and 1.2x106 A/cm2, respectively. To the best of our knowledge this is the highest value of critical current density, Jc for films deposited by MOCVD at a substrate temperature as low as 720 degree C. It is envisioned that high energy photons from the incoherent light source and the use of a mixture of N2O and O2 as the oxygen source, assist chemical reactions and lower overall thermal budget for processing of these films

  17. Role of the Legislature in the Budget Process: Recent Trends and Innovations

    OpenAIRE

    Paul L. Posner; Chung-Keun Park

    2007-01-01

    This article provides a broad historical and conceptual overview of the evolution of legislative roles in budgeting, and assesses the potential consequences of expanded roles. By analysing country budget institutions and practices, the article proposes ways to establish sound relationships between the executive and legislative branches of government.

  18. CHO Quasispecies—Implications for Manufacturing Processes

    Directory of Open Access Journals (Sweden)

    Florian M. Wurm

    2013-10-01

    Full Text Available Chinese hamster ovary (CHO cells are a source of multi-ton quantities of protein pharmaceuticals. They are, however, immortalized cells, characterized by a high degree of genetic and phenotypic diversity. As is known for any biological system, this diversity is enhanced by selective forces when laboratories (no sharing of gene pools grow cells under (diverse conditions that are practical and useful. CHO cells have been used in culture for more than 50 years, and various lines of cells are available and have been used in manufacturing. This article tries to represent, in a cursory way, the history of CHO cells, particularly the origin and subsequent fate of key cell lines. It is proposed that the name CHO represents many different cell types, based on their inherent genetic diversity and their dynamic rate of genetic change. The continuing remodeling of genomic structure in clonal or non-clonal cell populations, particularly due to the non-standardized culture conditions in hundreds of different labs renders CHO cells a typical case for “quasispecies”. This term was coined for families of related (genomic sequences exposed to high mutation rate environments where a large fraction of offspring is expected to carry one or more mutations. The implications of the quasispecies concept for CHO cells used in protein manufacturing processes are significant. CHO genomics/transcriptomics may provide only limited insights when done on one or two “old” and poorly characterized CHO strains. In contrast, screening of clonal cell lines, derived from a well-defined starting material, possibly within a given academic or industrial environment, may reveal a more narrow diversity of phenotypes with respect to physiological/metabolic activities and, thus, allow more precise and reliable predictions of the potential of a clone for high-yielding manufacturing processes.

  19. Budgeting in Lithuania

    OpenAIRE

    Ian Hawkesworth; Richard Emery; Joachim Wehner; Jannick Saegert

    2010-01-01

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

  20. Budgeting in Hungary

    OpenAIRE

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

    2006-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Leandro Marques

    2014-09-01

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

  2. Medicaid Expansion and Sales Tax Reform Dominate Arizona’s Budget Process

    OpenAIRE

    Wells, David

    2015-01-01

    While Arizona’s Fiscal Year 2014 budget itself offered modest changes from 2012-2013, two budget policy areas became the battleground.  With the re-election of President Barack Obama in 2012, the biggest lingering question in the Republican-dominated state government was what would happen with Medicaid expansion.  Governor Jan Brewer chose the pragmatic path of seeking Medicaid expansion and eventually had to rely on Democrats for the votes to add it to the budget over leadership objections i...

  3. School District Budgeting.

    Science.gov (United States)

    Hartman, William T.

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

  4. Performance Budgeting in Korea

    OpenAIRE

    John M. Kim; Nowook Park

    2007-01-01

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

  5. FINANCIAL IMPLICATIONS ON THE BUDGETS OF ADMINISTRATIVE-TERRITORIAL UNITS IN THE CONTEXT OF DEFAULT ON ACCRUAL ACCOUNTING REQUIREMENTS

    Directory of Open Access Journals (Sweden)

    IONEL STEFAN

    2012-11-01

    Full Text Available Following the audit/control missions, there were registered inaccurate situations which concern the correct registration of financial and exceptional operation revenues and expenditures, based on documents attesting their way and content. Thus, in the relation between the local budget of the administrative-territorial unit and two trading companies of local interest, with regard to the granting of subventions to the two companies, there were identified certain value discrepancies between the amounts approved by the local budget, in less and those provided in the budgets of the entities under discussion. The discrepancies of the budgets mentioned above had direct consequences on the reality of financial statements of the respective partners, on their budgets and on the fiscal regimes of the local subordination entities.

  6. Performance Budgeting in Turkey

    OpenAIRE

    Sevil Çatak; Canan Çilingir

    2010-01-01

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

  7. Executive-Legislative Relations in the Budgeting Process in the Czech Republic

    Czech Academy of Sciences Publication Activity Database

    Mansfeldová, Zdenka

    2005-01-01

    Roč. 41, č. 3 (2005), s. 443-459. ISSN 0038-0288 R&D Projects: GA MPS(CZ) 1J002/04-DP1 Institutional research plan: CEZ:AV0Z70280505 Keywords : parliament * budget * government Subject RIV: AO - Sociology, Demography Impact factor: 0.113, year: 2005

  8. Practical Approaches for County Governments to Facilitate Public Participation in the Planning and Budget Process

    OpenAIRE

    Omolo, Annette

    2015-01-01

    Kenya's new Constitution and supportive legal framework contain multiple provisions requiring both national government and counties to make information publicly available and consult with citizens in planning and budgeting. Citizen participation affords county governments an opportunity to empower citizens on their operations and to deliberate, debate, and influence the allocation of publi...

  9. The Source and Age of C Respired in lakes and streams: Implications for the Terrigenous C Budget

    Science.gov (United States)

    McCallister, L.; Del Giorgio, P. A.

    2006-12-01

    Biologically carbon is exchanged between terrigenous and atmospheric ecosystems though the removal of atmospheric CO2 by photosynthesis, its storage in organic form and its subsequent return through the respiratory pathways of terrigenous autotrophic and heterotrophic respiration and biomass burning. We credit an additional respiratory pathway recently gaining quantitative significance in the exchange of C between land and air: the respiration of terrigenous C in inland aquatic system. Positive and sustained pCO2 excursions in lakes, rivers and streams result in a significant outgassing of CO2 from inland aquatic systems. Aquatic respiration of this terrigenous organic carbon (OC) is the sole biological process linking the aquatic, terrigenous and atmospheric biospheres. We measured the stable C and radiocarbon isotopic signatures of bulk organic and inorganic carbon pools and compared these values to isotopic signatures of bacterial respiratory CO2 recovered from short term incubations in order to apportion both the source and age of OC respired by bacterioplankton in the lakes and streams from the Eastern Townships of Québec. These data are the first empirical determination of the age of C respired in aquatic systems. CO2 flux measurements alone do not adequately depict the spatial and temporal connections between biospheres as both the source (watershed vs aquatic primary production) and age of C processed have significantly different consequences for terrigenous and aquatic C budgets and how these systems may respond to current and future land use and climate changes. Our data suggest that C fixed 1000-3000 years BP on land fuels a substantial portion of aquatic respiration in lakes and streams. At the global scale this biological mobilization of pre-aged C into an active component of the C cycle represents a significant overestimation of C stored in intermediate soil reservoirs.

  10. The Implications for the EU and National Budgets of the Use of EU Instruments for Macro-Financial Stability

    OpenAIRE

    Casale, Alessandra; Giovannini, Alessandro; Gros, Daniel; Ivan, Paul; Núñez Ferrer, Jorge.; Peirce, Fabrizia

    2012-01-01

    The euro crisis has forced member states and the EU institutions to create a series of new instruments to safeguard macro-financial stability of the Union. This study describes the status of existing instruments, the role of the European Parliament and how the use of the instruments impinges on the EU budget also through their effects on national budgets. In addition, it presents a survey of other possible instruments that have been proposed in recent years (e.g. E-bonds and eurobonds), in or...

  11. Differences in heat budgets of the near-surface Arabian Sea and Bay of Bengal: Implications for the summer monsoon

    Digital Repository Service at National Institute of Oceanography (India)

    Shenoi, S.S.C.; Shankar, D.; Shetye, S.R.

    An analysis of the heat budgets of the near-surface Arabian Sea and Bay of Bengal shows significant differences between them during the summer monsoon (June-September). In the Arabian Sea the winds associated with the summer monsoon are stronger...

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

    Science.gov (United States)

    Hightower, Christy; Caldwell, Christy

    2010-01-01

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

  13. Process technology implications of procurement process: some initial observations

    OpenAIRE

    Ellmer, E.; Emmerich, W.; Finkelstein, A.

    1998-01-01

    We report on a study of procurement processes in a large organization. The purpose of the study was to identify problems in the organization’s procurement processesand to suggestimprovement actions.Procurement processesdetermine the characteristics of software processes. Procurement processes are themselves complex and amenable to process technology. Cost and scheduling benefits can be realised if procurement and contracting organizations integrate their respective processes...

  14. Use of a process-based model for assessing the methane budgets of global terrestrial ecosystems and evaluation of uncertainty

    Directory of Open Access Journals (Sweden)

    A. Ito

    2012-02-01

    Full Text Available We assessed the global terrestrial budget of methane (CH4 by using a process-based biogeochemical model (VISIT and inventory data for components of the budget that were not included in the model. Emissions from wetlands, paddy fields, biomass burning, and plants, as well as oxidative consumption by upland soils, were simulated by the model. Emissions from ruminant livestock and termites were evaluated by using an inventory approach. These CH4 flows were estimated for each of the model's 0.5° × 0.5° grid cells from 1901 to 2009, while accounting for atmospheric composition, meteorological factors, and land-use changes. Estimation uncertainties were examined through ensemble simulations using different parameterization schemes and input data (e.g., different wetland maps and emission factors. From 1996 to 2005, the average global terrestrial CH4 budget was estimated on the basis of 1152 simulations, and terrestrial ecosystems were found to be a net source of 308.3 ± 20.7 Tg CH4 yr−1. Wetland and livestock ruminant emissions were the primary sources. The results of our simulations indicate that sources and sinks are distributed highly heterogeneously over the Earth's land surface. Seasonal and interannual variability in the terrestrial budget was also assessed. The trend of increasing net emission from terrestrial sources and its relationship with temperature variability imply that terrestrial CH4 feedbacks will play an increasingly important role as a result of future climatic change.

  15. 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...

  16. The EU budget process encourages deadlock and makes large reforms almost impossible. The best that reformers can hope for is gradual change

    OpenAIRE

    Becker, Peter

    2012-01-01

    Ahead of tomorrow’s European Council summit to discuss the EU budget, Peter Becker assesses the prospects for EU heads of state and government reaching a deal. He argues that the negotiation process facilitates deadlock between member states because it is dominated by concerns over the net balance paid into the budget by individual countries. The process also makes reform extremely difficult as there is a large degree of ‘path-dependency’, where states that benefit from existing programmes ar...

  17. Will Reducing Oil Taxes Spur Production? The Critical Question in Alaska's FY 2014 Budget Process

    OpenAIRE

    McBeath, Jerry; Wright, Glenn

    2015-01-01

    Among western states, Alaska is the most dependent on oil/gas taxes.  In late 2012 and early 2013 the its counter-cyclical economy puttered along while oil production (taxes from which provide 87 percent of the state general fund budget) continued to decline.  The main fiscal issue during the 2013 legislative session was oil severance taxes, with Governor Parnell making his second attempt (with Republican support) to lower them in hope that the industry would increase its investment in the st...

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

    International Nuclear Information System (INIS)

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

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

    International Nuclear Information System (INIS)

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

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

    OpenAIRE

    Leandro Marques; Paulo Roberto da Cunha; Dinorá Baldo De Faveri; Fernanda Mayara Walter

    2014-01-01

    The objective of this study was investigate the relationship of the different stages of organizational life cycle of companies in the field of mechanical metal in Alto and Médio Vale do Itajaí, with the profile of the budgeting process. The methodology used was characterized as descriptive performed by means of a survey, with a quantitative approach. We used a questionnaire with 54 questions divided into four blocks, adapted from Frezatti et al. (2010). The life cycle model in the implement o...

  1. FINANCIAL IMPLICATIONS ON THE BUDGETS OF ADMINISTRATIVE-TERRITORIAL UNITS IN THE CONTEXT OF DEFAULT ON ACCRUAL ACCOUNTING REQUIREMENTS

    OpenAIRE

    IONEL STEFAN; FLORIN-CORNEL POPOVICI; FLORIN POPOVICI

    2012-01-01

    Following the audit/control missions, there were registered inaccurate situations which concern the correct registration of financial and exceptional operation revenues and expenditures, based on documents attesting their way and content. Thus, in the relation between the local budget of the administrative-territorial unit and two trading companies of local interest, with regard to the granting of subventions to the two companies, there were identified certain value discrepancies between the ...

  2. 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...

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

    International Nuclear Information System (INIS)

    Metalorganic chemical vapor deposition (MOCVD) has the potential of emerging as a viable technique to fabricate ribbons, tapes, coated wires, and the deposition of films of high temperature superconductors, and related materials. As a reduced thermal budget processing technique, rapid isothermal processing (RIP) based on incoherent radiation as the source of energy can be usefully coupled to conventional MOCVD. In this paper we report on the deposition and characterization of high quality superconducting thin films of Y--Ba--Cu--O (YBCO) on MgO and SrTiO3 substrates by RIP assisted MOCVD. By using a mixture of N2O and O2 as the oxygen source films deposited initially at 600 degree C for 1 min and then at 740 degree C for 30 min are primarily c-axis oriented and with zero resistance being observed at 84 and 89 K for MgO and SrTiO3 substrates, respectively. The zero magnetic field current densities at 77 K for MgO and SrTiO3 substrates are 1.2x106 and 1.5x106 A/cm2, respectively. It is envisaged that high energy photons from the incoherent light source and the use of a mixture of N2O and O2 as the oxygen source, assist chemical reactions and lower overall thermal budget for processing of these films

  4. 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

  5. Budgeting for fiscal space

    OpenAIRE

    Allen Schick

    2009-01-01

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

  6. Budget Dynamics

    OpenAIRE

    Breunig, Christian; Mortensen, Peter B.

    2012-01-01

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

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

    Energy Technology Data Exchange (ETDEWEB)

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

    2014-08-01

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

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

    OpenAIRE

    Colette, Augustin

    2005-01-01

    Closing the tropospheric ozone budget requires a better understanding of the role of transport processes from the major reservoirs: the planetary boundary layer and the stratosphere. Case studies lead to the identification of mechanisms involved as well as their efficiency. However, their global impact on the budget must be addressed on a climatological basis. The defense is thus divided in two parts.First, we present case studies based on ozone LIDAR measurements performed during the ESCOMPT...

  9. Participatory Budgeting: a developing country process?
    A comparative analysis of the experiences of PB in Brazil, France
    and Spain.

    OpenAIRE

    Drouault, Sandra,

    2007-01-01

    Janvier à Juin 2006 An increased dissatisfaction and disbelief toward modern democracy resulted in the revival of deliberative democracy and of experiments, such as participatory budgeting (PB). PB is a process of conjoint decision making through which citizens and local governments deicide on the final allocation of new public investment budget in their cities. While the Brazilian experiments of PB have been extensively researched, those in Europe have not. Therefore this research project...

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

    International Nuclear Information System (INIS)

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

  11. Budget Allocation for Community Mental Health Centers in Texas: Process and Reality Implications for Mexican Americans.

    Science.gov (United States)

    Brusco, Bernadette A.

    One of a series of studies, this monograph presents descriptive information to provide an understanding of the present budgetary system for Community Mental Health Centers (CMHCs) as it relates to Mexican Americans in Texas. The document: (1) provides a description of federal and state laws and their historical evolution germane to the funding of…

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

    Science.gov (United States)

    Fincher, Cameron

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

  13. Storm- Time Dynamics of Ring Current Protons: Implications for the Long-Term Energy Budget in the Inner Magnetosphere.

    Science.gov (United States)

    Gkioulidou, M.; Ukhorskiy, A. Y.; Mitchell, D. G.; Lanzerotti, L. J.

    2015-12-01

    The ring current energy budget plays a key role in the global electrodynamics of Earth's space environment. Pressure gradients developed in the inner magnetosphere can shield the near-Earth region from solar wind-induced electric fields. The distortion of Earth's magnetic field due to the ring current affects the dynamics of particles contributing both to the ring current and radiation belts. Therefore, understanding the long-term evolution of the inner magnetosphere energy content is essential. We have investigated the evolution of ring current proton pressure (7 - 600 keV) in the inner magnetosphere based on data from the Radiation Belt Storm Probes Ion Composition Experiment (RBSPICE) instrument aboard Van Allen Probe B throughout the year 2013. We find that although the low-energy component of the protons (100 keV) varies on much longer timescales and shows either no or anti-correlation with the Dst index. Interestingly, the contributions of the high- and low-energy protons to the total energy content are comparable. Our results indicate that the proton dynamics, and as a consequence the total energy budget in the inner magnetosphere (inside geosynchronous orbit), is not strictly controlled by storm-time timescales as those are defined by the Dst index.

  14. Abiotic control of underwater light in a drinking water reservoir: Photon budget analysis and implications for water quality monitoring

    Science.gov (United States)

    Watanabe, Shohei; Laurion, Isabelle; Markager, Stiig; Vincent, Warwick F.

    2015-08-01

    In optically complex inland waters, the underwater attenuation of photosynthetically active radiation (PAR) is controlled by a variable combination of absorption and scattering components of the lake or river water. Here we applied a photon budget approach to identify the main optical components affecting PAR attenuation in Lake St. Charles, a drinking water reservoir for Québec City, Canada. This analysis showed the dominant role of colored dissolved organic matter (CDOM) absorption (average of 44% of total absorption during the sampling period), but with large changes over depth in the absolute and relative contribution of the individual absorption components (water, nonalgal particulates, phytoplankton and CDOM) to PAR attenuation. This pronounced vertical variation occurred because of the large spectral changes in the light field with depth, and it strongly affected the average in situ diffuse absorption coefficients in the water column. For example, the diffuse absorption coefficient for pure-water in the ambient light field was 10-fold higher than the value previously measured in the blue open ocean and erroneously applied to lakes and coastal waters. Photon absorption budget calculations for a range of limnological conditions confirmed that phytoplankton had little direct influence on underwater light, even at chlorophyll a values above those observed during harmful algal blooms in the lake. These results imply that traditional measures of water quality such as Secchi depth and radiometric transparency do not provide a meaningful estimate of the biological state of the water column in CDOM-colored lakes and reservoirs.

  15. Effects of elevated atmospheric CO2 and tropospheric O3 on tree branch growth and implications for hydrologic budgeting

    International Nuclear Information System (INIS)

    The forest hydrologic budget may be impacted by increasing CO2 and tropospheric O3. Efficient means to quantify such effects are beneficial. We hypothesized that changes in the balance of canopy interception, stem flow, and through-fall in the presence of elevated CO2 and O3 could be discerned using image analysis of leafless branches. We compared annual stem flow to the results of a computerized analysis of all branches from the 2002, 2004, and 2006 annual growth whorls of 97 ten-year-old trees from the Aspen Free-Air CO2 and O3 Enrichment (Aspen FACE) experiment in Rhinelander, WI. We found significant effects of elevated CO2 and O3 on some branch metrics, and that the branch metrics were useful for predicting stem flow from birch, but not aspen. The results of this study should contribute to development of techniques for efficient characterization of effects on the forest hydrologic budget of increasing CO2 and tropospheric O3. - Canopy architecture and stem flow are affected by elevated CO2 and tropospheric O3.

  16. Mass and energy budgets of animals: Behavioral and ecological implications. Annual technical progress report, April 1, 1992--March 31, 1993

    Energy Technology Data Exchange (ETDEWEB)

    Porter, W.P.

    1993-07-01

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

  17. Preparing the operating budget.

    Science.gov (United States)

    Williams, R B

    1983-12-01

    The process of preparing a hospital pharmacy budget is presented. The desired characteristics of a budget and the process by which it is developed and approved are described. Fixed, flexible, and zero-based budget types are explained, as are the major components of a well-developed budget: expense, workload, productivity, revenue, and capital equipment and other expenditures. Specific methods for projecting expenses and revenues, based on historical data, are presented along with a discussion of variables that must be considered in order to achieve an accurate and useful budget. The current shift in emphasis away from revenue capture toward critical analysis of pharmacy costs underscores the importance of budgetary analysis for hospital pharmacy managers. PMID:6660233

  18. Momentum Budget Evolution of Typhoon Nari (2001 During the Landfall Process

    Directory of Open Access Journals (Sweden)

    Ming-Jen Yang

    2011-01-01

    Full Text Available In order to understand the evolution of tangential and radial flows of Typhoon Nari (2001 during its landfall in Taiwan, absolute angular momentum (AAM and radial wind budgets of Nari are conducted by analyzing the MM5 simulation results with high spatial and temporal resolutions (2-km horizontal grid spacing and 2-min output interval. The AAM is nearly conserved outside the eyewall and above the boundary layer while Nari is over the ocean; after landfall, the enhanced surface friction and turbulent mixing produces mostly negative local tendencies of AAM above terrain. For the landfall storm, both the radar observation and model simulation indicate that the radial inflows at lower levels become thicker and stronger over land, and the sloping radial outflow jet is maximized at the midlevel above rugged topography. The midlevel radial outflows result from supergradient accelerations of 20 - 35 m s-1 h-1 and supergradient winds of 5 - 9 m s-1. The enhanced imbalance accelerations imply that the gradient wind balance is no longer appropriate to describe tangential winds over terrain. Near the eyewall, the supergradient winds can be as strong as 9 m s-1 above terrain and subgradient winds up to -21 m s-1 are found at the surface on the lee side. The stronger force imbalances of the landfall Nari produce larger local changes of AAM and radial momentum, leading to more quickly-evolved vortex flows and secondary circulations over _ steep terrain.

  19. Interrelationships among hydrologic-budget components of a northern Wisconsin seepage lake and implications for acid-deposition modeling

    Science.gov (United States)

    Wentz, D.A.; Rose, W.J.

    1989-01-01

    Components of the hydrologic budget for a northern Wisconsin seepage lake were analyzed by applying correlation and regression techniques to monthly data. Analyses for the 1981-83 water years revealed a statistically significant, direct relationship between storage change and precipitation-evaporation balance. Ground-water outflow was negatively correlated with ground-water inflow, and this relationship was influenced by similar relationships for both hydraulic gradients and cross-sectional areas in outflow versus inflow regions of the lake. Neither ground-water outflow nor inflow was significantly related to precipitation, evaporation, storage change, or lake stage; this may reflect a lag in response time of the ground-water system compared to the lake. The results (1) emphasize the complexity of factors that influence ground-water interactions with seepage lakes and (2) suggest the importance of completing detailed hydrologic studies of these systems before mechanistic models, such as those developed to predict effects of acid deposition, are applied.

  20. Small budget music event production process : case: Rock n’ Flow, NPITA Club

    OpenAIRE

    Brax, Minna-Maija

    2010-01-01

    The purpose of this thesis is to study the different aspects belonging to a production process of music events that are organized with limited resources. In addition to defining these aspects, the objectives include covering the marketing area of a music production process in more detail. Thus, the goal is to investigate the most useful communication channels for the marketing process of these events and how they contributed to reaching the desired goal. During the research process, sourc...

  1. Budgeting in an open system

    OpenAIRE

    Nowak, Wojciech A.

    2004-01-01

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

  2. Energy budgets of animals: behavioral and ecological implications. Progress report. [Egg laying in laboratory by desert lizards

    Energy Technology Data Exchange (ETDEWEB)

    Porter, W.P.

    1975-05-01

    Climate effects on biomass requirements for mammal and reptile maintenance, growth, and reproduction and implications for climate-influenced population dynamics were explored using computer simulations. The simulations revealing critical shortages of appropriate data have led to the design of experiments to acquire the needed information. The development of a technique to induce repeated egg laying in the laboratory for reproduction studies of some desert lizards was accomplished this year. (CH)

  3. 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....

  4. Participatory Budgeting

    OpenAIRE

    Innovation for Development and South-South Cooperation, IDEASS

    2007-01-01

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

  5. Carbon budgets for three autotrophic Australian estuaries: Implications for global estimates of the coastal air-water CO2 flux

    Science.gov (United States)

    Maher, D. T.; Eyre, B. D.

    2012-03-01

    Estuaries are `hot spots' in the global carbon cycle, yet data on carbon dynamics, in particular air-sea CO2 fluxes, from autotrophic systems are rare. Estuarine carbon budgets were constructed for three geomorphically distinct warm temperate Australian estuaries over an annual cycle. All three estuaries were net autotrophic, with annual net ecosystem metabolism (NEM) ranging from 8 ± 13.4 molC m-2 yr-1 to 10 ± 14 molC m-2 yr-1. There was a net flux of CO2 from the atmosphere to the estuaries of between 0.4 ± 0.6 molC m-2 yr-1 and 2 ± 0.9 molC m-2 yr-1. Loading of dissolved inorganic carbon (DIC) and dissolved organic carbon (DOC) to the estuaries varied markedly within and between the estuaries, and was directly related to freshwater inflow. While NEM was similar in all three estuaries, the ratio of benthic versus pelagic contributions to NEM differed, with NEM dominated by pelagic production in the river dominated system, benthic production dominating in the intermediate estuary, and equal contributions of benthic and pelagic production in the marine dominated lagoon. All three estuaries exported more organic carbon than was imported, fueled by additional organic carbon supplied by NEM. The estuaries essentially acted as bioreactors, transforming DIC to organic carbon. Burial of organic carbon ranged from 1.2 ± 0.3 molC m-2 yr-1 to 4.4 ± 1.2 molC m-2 yr-1 and represented up to half of NEM. The annual net uptake of atmospheric CO2 in these systems, along with previous estimates of the global estuarine CO2flux being based predominantly on heterotrophic, large river dominated estuarine systems, indicates that the global estimate of the estuarine air-water CO2flux may be over-estimated due to the lack of studies from autotrophic marine dominated estuaries.

  6. Budgeting in Norway

    OpenAIRE

    Barry Anderson; Teresa Curristine; Olaf Merk

    2006-01-01

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

  7. Role of boundary layer processes on the mixed layer CO2-budget

    OpenAIRE

    D. Pino; Vilà-Guerau de Arellano, J.

    2010-01-01

    The diurnal and vertical variability of temperature, humidity and specially CO2 in the atmospheric boundary layer is studied by combining detailed observations taken at Cabauw (The Netherlands), Large-Eddy simulations (LES) and mixed layer theory. The research focus on the role played by the entrainment and other boundary layer driven processes on the distribution and diurnal evolution of CO2 in the boundary layer. The relative importance of this entrained air to ventilate CO2 will be analyze...

  8. Processed Chili Peppers for Export Markets: A Capital Budgeting Study on the AgroFood Company

    OpenAIRE

    Shelaby, Ayman A.; Semida, Wael M.; Warnock, Daniel F.; Hahn, David E.

    2011-01-01

    The AgroFood Company, which currently exports fresh chili peppers to European clients, desires to expand the product mix offered. The company, as it expands its production of fresh peppers for export, has an increasing supply of grade 2 peppers that are unmarketable in Egypt. However, an attractive market for processed frozen chili peppers exists in Europe. To expand their client base, capitalize on a value added product, and minimize product waste, the AgroFood Company desires to develop pro...

  9. Goldratt's thinking process applied to the budget constraints of a Texas MHMR facility.

    Science.gov (United States)

    Taylor, Lloyd J; Churchwell, Lana

    2004-01-01

    Managers for years have known that the best way to run a business is to constantly be looking for ways to improve the way to do business. The barrier has been the ability to identify and solve the right problems. Eliyahu Goldratt (1992c), in his book The Goal, uses a love story format to illustrate his "Theory of Constraints." In Goldratt's (1994) next book, It's Not Luck, he further illustrates this powerful technique called "The Thinking Process" which is based on the Socratic method, using the "if ... then" reasoning process, The first step is to identify UDEs or undesirable effects within the organization and then use these UDEs to create a Current Reality Tree (CRT) which helps to identify the core problem. Next, use an Evaporating Cloud to come up with ideas and a way to break the constraint. Finally, use the injections in the Evaporating Cloud to create a Future Reality Tree, further validating the idea and making sure it does not create any negative effects. In this article, the "Thinking Process" will be used to identify and solve problems related to the General Medical Department of an MHMR State Hospital. PMID:15704641

  10. Budgeting tool for Restaurant X

    OpenAIRE

    Nguyen, Uyen

    2014-01-01

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

  11. Open Budget

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

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

  12. The contribution of fluvial and mass wasting processes to sedimentary budget in mountain catchments of the southern Apennines, Italy

    Science.gov (United States)

    Lazzari, M.; Danese, M.; Gioia, D.

    2012-04-01

    has been realized in each studied catchment through systematic aerial photo-interpretation and field survey. Moreover, a comparison between landslide volumes and total sedimentary budget has been carried out in some selected area. The collected dataset represents a basic tool to investigate the morpho-dynamics of the studied catchments and to evaluate sedimentary budget related to both fluvial and hillslope processes. This approach could also be useful to solve practical problems such as burial velocity of an artificial reservoir.

  13. Signatures of troposphere-stratosphere momentum coupling Implications for global atmospheric angular momentum and earth rotation budgets

    Science.gov (United States)

    Taylor, H. A.; Mayr, H. G.; Hartle, R. E.; Kramer, L.; Stirling, R.

    1984-01-01

    During January-August 1978, the global atmospheric angular momentum (M) exhibits distinct patterns of short term momentum interchange across latitudes. In the Northern Hemisphere winter-spring season, 30-50 day modulations of M are present in which momentum enhancements at mid-latitudes (20-30 deg) are closely matched by momentum depressions at high latitudes (50-60 deg). During the same interval there are no corresponding variations in M evident in the Southern Hemisphere. Conversely, during Southern Hemisphere fall-winter, similar anti-correlations in monthly scale momentum excursions are evident between mid and high latitudes. In the Northern Hemisphere, the winter-spring momentum signatures are detected throughout the atmosphere, from the lower troposphere to the stratosphere. During the Southern Hemisphere fall-winter, the modulation patterns are not evident at the higher altitudes. Structural details of the momentum signatures indicate that the coupling is sometimes effective on very short time scales, e.g., 1-2 days, or less. The evidence of distinct anti-correlation between large regions has interesting implications for studies of global atmospheric circulation, and also for studies of the excitation of variations in earth rotation in response to short term modulations of M.

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

    International Nuclear Information System (INIS)

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

  15. Annual variation in carbon budget using remote-sensing data and a process model in Borneo Island, Southeast Asia

    Science.gov (United States)

    Adachi, M.; Ito, A.; Takeuchi, W.; Yamagata, Y.

    2011-12-01

    Reducing emissions from deforestation and forest degradation in developing countries (REDD) is one of the most important carbon emission reduction efforts in the tropical region. Deforestation and land use changes are human activities with major impact on the regional carbon budged and the other greenhouse gases (CH4 and N2O) emissions. Forest carbon biomass in Southeast Asia is largest in Asia region; however, the area of primary forest had continuously decreased due to land-use conversion. The objective of the present study was to evaluate carbon budged and greenhouse gases induced by deforestation from Borneo Island. We used time-series satellite remote-sensing data to track deforestation history in Borneo Island, Southeast Asia, and estimated the resulting forest carbon budget using a process-based model (VISIT: Vegetation Integrative SImulator for Trace gases). The forest/non-forest area was mapped by applying the ALOS/PALSAR-calibrated threshold value to MODIS, SPOT-VEGETATION, and NOAA-AVHRR images. The model allowed us to estimate changes in carbon budged and greenhouse gases by human disturbances, including land-use conversion from primary forest to cropland (e.g., oil-palm plantation). The estimated carbon stocks, budged, and greenhouse gases were verified using field observation of previous studies at some point of Borneo Island. Our results suggested that the southern part of Borneo Island was a large carbon source due to deforestation, although the VISIT model need be revised to account for tropical peatland.

  16. The Impact of Legislature and Citizens on the Budgeting Process in Switzerland: Lessons for Central and Eastern Europe

    OpenAIRE

    Krisztina Tóth

    2005-01-01

    Scholars evaluating national and local budget procedures in Central and Eastern Europe generally advocate a greater role for legislative bodies and citizens. Mature federations and decentralised countries in Western Europe are often cited as prime examples of participatory budgeting which is supposed to lead to greater fiscal discipline, a better allocation of public resources and higher administrative efficiency. This paper investigates the strengths and weaknesses of legislative activism in...

  17. THEORETICAL FOUNDATIONS REGARDING THE IMPORTANCE, NECESSITY AND USAGE OF MULTIANNUAL BUDGETS IN ROMANIA

    Directory of Open Access Journals (Sweden)

    Lăpăduşi Mihaela Loredana

    2011-01-01

    Full Text Available The material is intended to be an easy to read one, structured in a way to be a theoreticalframework concerning the importance, necessity and usage of multi-annual budgets inRomania. The article puts particular emphasis on explaining the terminology specific to thedomain regarding multi-annual budgeting, on principles and less on methodology, whichonce learned and applied, can lead to the improvement of the financing mechanismsthrough multi-annual budgets. Without constituting a monograph of the legislation in force,the article refers also to the legal regulation that will be applied. In Romania budgets arevoted on annually, and this short time horizon has often been criticized that it wouldadversely affect the efficient management of expenditures. Decisions on resource allocationare taken without an overall vision, ignoring the implications of past decisions or set on atime horizon longer than one year. Most European countries have implemented in one formor another, multi-annual budgets, to counter the disadvantages of annual budgets. For themost part, universities that will apply multi-annual budgets will build a direct relationshiprelated to expectations regarding the evolution of the activity, not with the objectives set bythe university. In the case in which the expectations regarding the evolution of theuniversity are not expressed in clearly stated objectives, and are not employed indeveloping budgets, the answers received by performing an efficiency analysis of theuniversity, from the verification analysis of the projected and budgeted amounts, are verysimple and do not give added value to the budget process.

  18. Hyporheic flow and transport processes: mechanisms, models, and biogeochemical implications

    Science.gov (United States)

    Boano, Fulvio; Harvey, Judson W.; Marion, Andrea; Packman, Aaron I.; Revelli, Roberto; Ridolfi, Luca; Anders, Wörman

    2014-01-01

    Fifty years of hyporheic zone research have shown the important role played by the hyporheic zone as an interface between groundwater and surface waters. However, it is only in the last two decades that what began as an empirical science has become a mechanistic science devoted to modeling studies of the complex fluid dynamical and biogeochemical mechanisms occurring in the hyporheic zone. These efforts have led to the picture of surface-subsurface water interactions as regulators of the form and function of fluvial ecosystems. Rather than being isolated systems, surface water bodies continuously interact with the subsurface. Exploration of hyporheic zone processes has led to a new appreciation of their wide reaching consequences for water quality and stream ecology. Modern research aims toward a unified approach, in which processes occurring in the hyporheic zone are key elements for the appreciation, management, and restoration of the whole river environment. In this unifying context, this review summarizes results from modeling studies and field observations about flow and transport processes in the hyporheic zone and describes the theories proposed in hydrology and fluid dynamics developed to quantitatively model and predict the hyporheic transport of water, heat, and dissolved and suspended compounds from sediment grain scale up to the watershed scale. The implications of these processes for stream biogeochemistry and ecology are also discussed."

  19. MOPS-1.0: towards a model for the regulation of the global oceanic nitrogen budget by marine biogeochemical processes

    Science.gov (United States)

    Kriest, I.; Oschlies, A.

    2015-09-01

    Global models of the oceanic nitrogen cycle are subject to many uncertainties regarding the representation of the relevant biogeochemical processes and of the feedbacks between nitrogen sources and sinks that determine space- and timescales on which the global nitrogen budget is regulated. We investigate these aspects using a global model of ocean biogeochemistry that explicitly considers phosphorus and nitrogen, including pelagic denitrification and nitrogen fixation as sink and source terms of fixed nitrogen, respectively. The model explores different parameterizations of organic matter sinking speed, oxidant affinity of oxic and suboxic remineralization, and regulation of nitrogen fixation by temperature and different stoichiometric ratios. Examination of the initial transient behavior of different model setups initialized from observed biogeochemical tracer distributions reveal changes in simulated nitrogen inventories and fluxes particularly during the first centuries. Millennial timescales have to be resolved in order to bring all biogeochemical and physical processes into a dynamically consistent steady state. Analysis of global properties suggests that not only particularly particle sinking speed but also the parameterization of denitrification determine the extent of oxygen minimum zones, global nitrogen fluxes, and hence the oceanic nitrogen inventory. However, the ways and directions in which different parameterizations of particle sinking, nitrogen fixation, and denitrification affect the global diagnostics are different suggesting that these may, in principle, be constrained independently from each other. Analysis of the model misfit with respect to observed biogeochemical tracer distributions and fluxes suggests a particle flux profile close to the one suggested by Martin et al. (1987). Simulated pelagic denitrification best agrees with the lower values between 59 and 84 Tg N yr-1 recently estimated by other authors.

  20. Implications of neutrino masses and mixing for weak processes

    International Nuclear Information System (INIS)

    A general theory is presented of weak processes involving neutrinos which consistently incorporates the possibility of nonzero neutrino masses and associated lepton mixing. The theory leads to new tests for and bounds on such masses and mixing. These tests make use of (π,K)/sub l2/ decay, nuclear β decay, and μ and tau decays, among others. New experiments at SIN and KEK to apply the tests are mentioned. Further, some implications are discussed for (1) the analysis of the spectral parameters in leptonic decays to determine the Lorentz structure of the weak leptonic couplings; (2) fundamental weak interaction constants such as G/sub μ/, G/sub V/', f/sub π/, f/sub K/, V/sub uq/, q = d or s, m/sub W/, and m/sub Z/; and (3) neutrino propagation

  1. Technological Innovation: Concept, Process, Typology and Implications in the Economy

    Directory of Open Access Journals (Sweden)

    Mihaela DIACONU

    2011-10-01

    Full Text Available Growing interest worldwide to boost innovation in business sector activities, especially the technology, is intended to maintain or increase national economic competitiveness, inclusively as an effect of awareness concerning the effects resulting from economic activity on consumption of resources and environment, which requires design of new patterns of production and consumption. In this paper we review the most important contributions in the literature in terms of the implications of technological innovation in the economy, at the microand macroeconomic level, viewing the organization's ability to generate new ideas in support of increasing production, employment and environmental protection, starting from the concepts of innovation, innovation process and, respectively, from the innovation typology analysis.

  2. A Review of Capital Budgeting Practices

    OpenAIRE

    Davina F. Jacobs

    2008-01-01

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

  3. Performance Budgeting in the Netherlands

    OpenAIRE

    Raphael Debets

    2007-01-01

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

  4. Tunable diode laser measurements of hydrothermal/volcanic CO2 and implications for the global CO2 budget

    Science.gov (United States)

    Pedone, M.; Aiuppa, A.; Giudice, G.; Grassa, F.; Francofonte, V.; Bergsson, B.; Ilyinskaya, E.

    2014-12-01

    Quantifying the CO2 flux sustained by low-temperature fumarolic fields in hydrothermal/volcanic environments has remained a challenge, to date. Here, we explored the potential of a commercial infrared tunable laser unit for quantifying such fumarolic volcanic/hydrothermal CO2 fluxes. Our field tests were conducted between April 2013 and March 2014 at Nea Kameni (Santorini, Greece), Hekla and Krýsuvík (Iceland) and Vulcano (Aeolian Islands, Italy). At these sites, the tunable laser was used to measure the path-integrated CO2 mixing ratios along cross sections of the fumaroles' atmospheric plumes. By using a tomographic post-processing routine, we then obtained, for each manifestation, the contour maps of CO2 mixing ratios in the plumes and, from their integration, the CO2 fluxes. The calculated CO2 fluxes range from low (5.7 ± 0.9 t d-1; Krýsuvík) to moderate (524 ± 108 t d-1; La Fossa crater, Vulcano). Overall, we suggest that the cumulative CO2 contribution from weakly degassing volcanoes in the hydrothermal stage of activity may be significant at the global scale.

  5. Local Budgeting

    OpenAIRE

    Shah, Anwar

    2007-01-01

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

  6. Maintenance Budgeting.

    Science.gov (United States)

    Smith, J. McCree

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

  7. MANAGEMENT FINANCIAL FLOWS OF CONSTRUCTION ENTERPRISES BASED LOGISTICS BUDGETING

    OpenAIRE

    Bubenko, P.

    2014-01-01

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

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

    OpenAIRE

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

    2011-01-01

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

  9. The Role of Heterotrophic Microbial Communities in Estuarine C Budgets and the Biogeochemical C Cycle with Implications for Global Warming: Research Opportunities and Challenges.

    Science.gov (United States)

    Anderson, O Roger

    2016-05-01

    Estuaries are among the most productive and economically important marine ecosystems at the land-ocean interface and contribute significantly to exchange of CO2 with the atmosphere. Estuarine microbial communities are major links in the biogeochemical C cycle and flow of C in food webs from primary producers to higher consumers. Considerable attention has been given to bacteria and autotrophic eukaryotes in estuarine ecosystems, but less research has been devoted to the role of heterotrophic eukaryotic microbes. Current research is reviewed here on the role of heterotrophic eukaryotic microbes in C biogeochemistry and ecology of estuaries, with particular attention to C budgets, trophodynamics, and the metabolic fate of C in microbial communities. Some attention is given to the importance of these processes in climate change and global warming, especially in relation to sources and sinks of atmospheric CO2 , while also documenting the current paucity of research on the role of eukaryotic microbes that contribute to this larger question of C biogeochemistry and the environment. Some recommendations are made for future directions of research and opportunities of applying newer technologies and analytical approaches to a more refined analysis of the role of C in estuarine microbial community processes and the biogeochemical C cycle. PMID:26507684

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

    OpenAIRE

    Adachi, M; Ito, A; A. Ishida; W. R. Kadir; P. Ladpala; Yamagata, Y

    2011-01-01

    More reliable estimates of carbon (C) stock within forest ecosystems and C emission induced by deforestation are urgently needed to mitigate the effects of emissions on climate change. A process-based terrestrial biogeochemical model (VISIT) was applied to tropical primary forests of two types (a seasonal dry forest in Thailand and a rainforest in Malaysia) and one agro-forest (an oil palm plantation in Malaysia) to estimate the C budget of tropical ecosystems, including the impacts of...

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

    OpenAIRE

    Adachi, M; Ito, A; A. Ishida; W. R. Kadir; P. Ladpala; Yamagata, Y

    2011-01-01

    More reliable estimates of the carbon (C) stock within forest ecosystems and C emission induced by deforestation are urgently needed to mitigate the effects of emissions on climate change. A process-based terrestrial biogeochemical model (VISIT) was applied to tropical primary forests of two types (a seasonal dry forest in Thailand and a rainforest in Malaysia) and one agro-forest (an oil palm plantation in Malaysia) to estimate the C budget of tropical ecosystems in Southeast Asia, including...

  12. The AquaDEB project (phase I): Analysing the physiological flexibility of aquatic species and connecting physiological diversity to ecological and evolutionary processes by using Dynamic Energy Budgets

    OpenAIRE

    ALUNNO-BRUSCIA, Marianne; van der Veer, Henk W.; Kooijman, Sebastiaan A. L. M.

    2009-01-01

    The European Research Project AquaDEB (2007–2011, http://www.ifremer.fr/aquadeb/) is joining skills and expertise of some French and Dutch research institutes and universities to analyse the physiological flexibility of aquatic organisms and to link it to ecological and evolutionary processes within a common theoretical framework for quantitative bioenergetics [Kooijman, S.A.L.M., 2000. Dynamic energy and mass budgets in biological systems. Cambridge University Press, Cambridge]. The main sci...

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

    Directory of Open Access Journals (Sweden)

    M. Adachi

    2011-09-01

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

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

    Science.gov (United States)

    Adachi, M.; Ito, A.; Ishida, A.; Kadir, W. R.; Ladpala, P.; Yamagata, Y.

    2011-09-01

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

  15. Does budgeting have a future?

    OpenAIRE

    Allen Schick

    2002-01-01

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

  16. The Educational Budget: Its Intent vs Reality.

    Science.gov (United States)

    Jefferson, Anne L.

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

  17. Budgeting for Efficiency and Effectiveness

    Science.gov (United States)

    Pereus, Steven C.

    2012-01-01

    For most districts, budgeting has become a cost-cutting exercise designed to close the gap between revenues and expenses. During this process, decision makers inherently assume that existing operations are efficient and effective--an assumption that is rarely validated by facts. Cutting programs and services balances budgets but does not…

  18. 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)…

  19. Marbling on a Budget.

    Science.gov (United States)

    Gruber, Donald

    2001-01-01

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

  20. Zero-Based Budgeting.

    Science.gov (United States)

    Wichowski, Chester

    1979-01-01

    The zero-based budgeting approach is designed to achieve the greatest benefit with the fewest undesirable consequences. Seven basic steps make up the zero-based decision-making process: (1) identifying program goals, (2) classifying goals, (3) identifying resources, (4) reviewing consequences, (5) developing decision packages, (6) implementing a…

  1. Isoprene and monoterpene fluxes from Central Amazonian rainforest inferred from tower-based and airborne measurements, and implications on the atmospheric chemistry and the local carbon budget

    Directory of Open Access Journals (Sweden)

    U. Kuhn

    2007-01-01

    Full Text Available We estimated the isoprene and monoterpene source strengths of a pristine tropical forest north of Manaus in the central Amazon Basin using three different micrometeorological flux measurement approaches. During the early dry season campaign of the Cooperative LBA Airborne Regional Experiment (LBA-CLAIRE-2001, a tower-based surface layer gradient (SLG technique was applied simultaneously with a relaxed eddy accumulation (REA system. Airborne measurements of vertical profiles within and above the convective boundary layer (CBL were used to estimate fluxes on a regional scale by application of the mixed layer gradient (MLG technique. The mean daytime fluxes of organic carbon measured by REA were 2.1 mg C m−2 h−1 for isoprene, 0.20 mg C m−2 h−1 for α-pinene, and 0.39 mg C m−2 h−1 for the sum of monoterpenes. These values are in reasonable agreement with fluxes determined with the SLG approach, which exhibited a higher scatter, as expected for the complex terrain investigated. The observed VOC fluxes are in good agreement with simulations using a single-column chemistry and climate model (SCM.

    In contrast, the model-derived mixing ratios of VOCs were by far higher than observed, indicating that chemical processes may not be adequately represented in the model. The observed vertical gradients of isoprene and its primary degradation products methyl vinyl ketone (MVK and methacrolein (MACR suggest that the oxidation capacity in the tropical CBL is much higher than previously assumed. A simple chemical kinetics model was used to infer OH radical concentrations from the vertical gradients of (MVK+MACR/isoprene. The estimated range of OH concentrations during the daytime was 3–8×106 molecules cm−3, i.e., an order of magnitude higher than is estimated for the tropical CBL by current state-of-the-art atmospheric chemistry and transport models

  2. Development of OTM Syngas Process and Testing of Syngas Derived Ulta-clean Fuels in Diesel Engines and Fuel Cells Budget Period 3

    Energy Technology Data Exchange (ETDEWEB)

    E.T. Robinson; John Sirman; Prasad Apte; Xingun Gui; Tytus R. Bulicz; Dan Corgard; Siv Aasland; Kjersti Kleveland; Ann Hooper; Leo Bonnell; John Hemmings; Jack Chen; Bart A. Van Hassel

    2004-12-31

    This topical report summarizes work accomplished for the Program from January 1, 2003 through December 31,2004 in the following task areas: Task 1--Materials Development; Task 2--Composite Development; Task 4--Reactor Design and Process Optimization; Task 8--Fuels and Engine Testing; 8.1 International Diesel Engine Program; and Task IO: Program Management. Most of the key technical objectives for this budget period were achieved. Only partial success was achieved relative to cycle testing under pressure Major improvements in material performance and element reliability have been achieved. A breakthrough material system has driven the development of a compact planar reactor design capable of producing either hydrogen or syngas. The planar reactor shows significant advantages in thermal efficiency and costs compared to either steam methane reforming with CO{sub 2} recovery or autothermal reforming. The fuel and engine testing program is complete The single cylinder test engine evaluation of UCTF fuels begun in Budget Period 2 was finished this budget period. In addition, a study to evaluate new fuel formulations for an HCCl engine was completed.

  3. Traditional budgeting during financial crisis

    Directory of Open Access Journals (Sweden)

    Marie Anne Lorain

    2015-10-01

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

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

    Directory of Open Access Journals (Sweden)

    M. Adachi

    2011-03-01

    Full Text Available More reliable estimates of carbon (C stock within forest ecosystems and C emission induced by deforestation are urgently needed to mitigate the effects of emissions on climate change. A process-based terrestrial biogeochemical model (VISIT was applied to tropical primary forests of two types (a seasonal dry forest in Thailand and a rainforest in Malaysia and one agro-forest (an oil palm plantation in Malaysia to estimate the C budget of tropical ecosystems, including the impacts of land-use conversion, in Southeast Asia. Observations and VISIT model simulations indicated that the primary forests had high photosynthetic uptake: gross primary production was estimated at 31.5–35.5 t C ha−1 yr−1. In the VISIT model simulation, the rainforest had a higher total C stock (plant biomass and soil organic matter, 301.5 t C ha−1 than that in the seasonal dry forest (266.5 t C ha−1 in 2008. The VISIT model appropriately captured the impacts of disturbances such as deforestation and land-use conversions on the C budget. Results of sensitivity analysis implied that the ratio of remaining residual debris was a key parameter determining the soil C budget after deforestation events. The C stock of the oil palm plantation was about 46% of the rainforest's C at 30 yr following initiation of the plantation, when the ratio of remaining residual debris was assumed to be about 33%. These results show that adequate forest management is important for reducing C emission from soil and C budget of each ecosystem must be evaluated over a long term using both the model simulations and observations.

  5. Carbon budget of tropical forests in Southeast Asia and the effects of deforestation: approach from a process model and field measurements

    Science.gov (United States)

    Adachi, M.; Ito, A.; Ishida, A.; Kadir, W. R.; Ladpala, P.; Yamagata, Y.

    2010-12-01

    More reliable estimation of carbon (C) stock within forest ecosystems and C emission induced by deforestation is one of the most urgent tasks for model researchers. A process-based terrestrial biogeochemical model (VISIT) was applied to two types of tropical forests (a seasonal dry forest in Thailand and a moist forest in Malaysia) and one agro-forest (an oil palm plantation in Malaysia) to estimate C budget of tropical ecosystems including the impacts of land use conversion in Southeast Asia. Observation and VISIT model simulation indicated that the two types of tropical forest had a comparably high photosynthetic uptakes; gross primary productions were estimated as 32.2-37.6 t C ha-1 y-1. A rain forest had a higher total C stock (plant biomass and soil organic matter, 301.5 t C ha-1) than that in a seasonal dry forest (266.5 t C ha-1). The VISIT model appropriately captured the impacts of disturbance such as deforestation and land use conversions on C budget, and a sensitivity analysis implied that remaining ratios of abandoned debris would be a key parameter determining soil C budget after deforestation events. Although the model tended to overestimate oil palm biomass in comparison with field data, C stock of the oil palm plantation was about half of the forest C at 30 years following the oil palm plantation formation when the remaining rate of residual debris was about 34%. These results indicated that adequate forest management was important for reducing C emission from soil, and C budget at each ecosystem need evaluate over a long-term using model and observations.

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

    Directory of Open Access Journals (Sweden)

    L. W. Murray, Ph.D.

    2011-10-01

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

  7. Planning to Communicate: A Budget Companion

    Science.gov (United States)

    Dereef, Marvin

    2011-01-01

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

  8. Uganda - Public Expenditure Review 2003 : Supporting Budget Reforms at the Central and Local Government Levels

    OpenAIRE

    World Bank

    2003-01-01

    This 2003 Public Expenditure Review (PER) report addresses budget process challenges, at both the central and local government (LG) levels, highlighting the progress made, and identifying challenges for the future. The first chapter reviews country economic performance over the previous year and its implications for fiscal performance. In addition to tracking the various macroeconomic indi...

  9. Performance Budgeting in Poland: An OECD Review

    OpenAIRE

    Ian Hawkesworth; Lisa von Trapp; David Fjord Nielsen

    2011-01-01

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

  10. Advertising budgeting practices of Belgian industrial marketers.

    OpenAIRE

    François, Pierre

    2003-01-01

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

  11. A Guide to Participatory Budgeting

    OpenAIRE

    Wampler, Brian

    2000-01-01

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

  12. Integrated Budget Office Toolbox

    Science.gov (United States)

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

    2010-01-01

    The Integrated Budget Office Toolbox (IBOT) combines budgeting, resource allocation, organizational funding, and reporting features in an automated, integrated tool that provides data from a single source for Johnson Space Center (JSC) personnel. Using a common interface, concurrent users can utilize the data without compromising its integrity. IBOT tracks planning changes and updates throughout the year using both phasing and POP-related (program-operating-plan-related) budget information for the current year, and up to six years out. Separating lump-sum funds received from HQ (Headquarters) into separate labor, travel, procurement, Center G&A (general & administrative), and servicepool categories, IBOT creates a script that significantly reduces manual input time. IBOT also manages the movement of travel and procurement funds down to the organizational level and, using its integrated funds management feature, helps better track funding at lower levels. Third-party software is used to create integrated reports in IBOT that can be generated for plans, actuals, funds received, and other combinations of data that are currently maintained in the centralized format. Based on Microsoft SQL, IBOT incorporates generic budget processes, is transportable, and is economical to deploy and support.

  13. Budgeting for School Media Centers.

    Science.gov (United States)

    Drott, M. Carl

    1978-01-01

    Describes various forms of budgets and discusses concepts in budgeting useful to supervisors of school media centers: line item budgets, capital budgets, creating budgets, the budget calendar, innovations, PPBS (Planning, Programing, Budgeting System), zero-based budgeting, cost-benefit analysis, benefits, benefit guidelines, and budgeting for the…

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

    OpenAIRE

    Wienhold, Marcus

    2015-01-01

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

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

    NARCIS (Netherlands)

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

    2011-01-01

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

  16. 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,...

  17. 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.

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

    OpenAIRE

    Doyle, Richard; McCaffery, Jerry

    1991-01-01

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

  19. Basics for sensorimotor information processing: some implications for learning.

    OpenAIRE

    Thierry eHasbroucq; Franck eVidal

    2015-01-01

    AbstractIn sensorimotor activities, learning requires efficient information processing; whether in car driving, sport activities or human-machine interactions. Several factors may affect the efficiency of such processing: they may be extrinsic (i.e. task-related) on intrinsic (i.e. subjects-related). The effects of these factors are intimately related to the structure of human information processing. In the present article we will focus on some of them, which are poorly taken into account, ev...

  20. Findings and Implications from Data Mining the IMC Review Process

    OpenAIRE

    Beverly, Robert; Allman, Mark

    2013-01-01

    ACM SIGCOMM Computer Communications Review (CCR), January 2013. The computer science research paper review process is largely human and time-intensive. More worrisome, review processes are frequently questioned, and often non-transparent. This work advocates applying computer science methods and tools to the computer science review process. As an initial exploration, we data mine the submissions, bids, reviews, and decisions from a recent top-tier computer networking conference. We empiric...

  1. Budgeting and Budgetary Institutions

    OpenAIRE

    Shah, Anwar

    2007-01-01

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

  2. Connecting Evaluation and Budgeting

    OpenAIRE

    Robinson, Marc

    2014-01-01

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

  3. Word Processing and Its Implications for Business Communications Courses.

    Science.gov (United States)

    Kruk, Leonard B.

    Word processing, a systematic approach to office work, is currently based on the use of sophisticated dictating and typing machines. The word processing market is rapidly increasing with the paper explosion brought on by such factors as increasing governmental regulation, Internal Revenue Service requirements, and the need for stockholders to be…

  4. NATO Defence Planning Process. Implications for defence posture

    Directory of Open Access Journals (Sweden)

    Paweł Fleischer

    2015-12-01

    Full Text Available The NATO Defence Planning Process (NDPP is the most important element affecting the Alliance's defence posture. Under the process states commit themselves to provide capabilities and forces required to fulfil NATO missions, defined in the NATO Strategic Concept. The NDPP directly affects national defence plans by harmonizing them with identified security and defence objectives as well by influencing development of the novel national defence capabilities. The emergence of new threats in the NATO environment, demands modifications in the defense planning process and establishing new goals for the Alliance. Enhancement of the NDPP should be priority during the time of unrest.

  5. Orthographic influences when processing spoken pseudowords: Theoretical implications

    Directory of Open Access Journals (Sweden)

    MarcusTaft

    2011-06-01

    Full Text Available When we hear an utterance, is the orthographic representation of that utterance activated when it is being processed? Orthographic influences have been previously examined in relation to spoken pseudoword processing in three different paradigms. Unlike real word processing, no orthographic effects with pseudowords have been observed in a phoneme goodness ratings task, and there is a mixed outcome in studies looking for spelling-sound consistency effects. In contrast, the orthography of spoken pseudohomographs has been shown to be activated, given that they prime their homographic base-word. Explanations are sought for the findings in these three paradigms, leading to an exploration of theoretical models of spoken word recognition.

  6. Processes driving nocturnal transpiration and implications for estimating land evapotranspiration

    Science.gov (United States)

    de Dios, Víctor Resco; Roy, Jacques; Ferrio, Juan Pedro; Alday, Josu G.; Landais, Damien; Milcu, Alexandru; Gessler, Arthur

    2015-06-01

    Evapotranspiration is a major component of the water cycle, yet only daytime transpiration is currently considered in Earth system and agricultural sciences. This contrasts with physiological studies where 25% or more of water losses have been reported to occur occurring overnight at leaf and plant scales. This gap probably arose from limitations in techniques to measure nocturnal water fluxes at ecosystem scales, a gap we bridge here by using lysimeters under controlled environmental conditions. The magnitude of the nocturnal water losses (12-23% of daytime water losses) in row-crop monocultures of bean (annual herb) and cotton (woody shrub) would be globally an order of magnitude higher than documented responses of global evapotranspiration to climate change (51-98 vs. 7-8 mm yr-1). Contrary to daytime responses and to conventional wisdom, nocturnal transpiration was not affected by previous radiation loads or carbon uptake, and showed a temporal pattern independent of vapour pressure deficit or temperature, because of endogenous controls on stomatal conductance via circadian regulation. Our results have important implications from large-scale ecosystem modelling to crop production: homeostatic water losses justify simple empirical predictive functions, and circadian controls show a fine-tune control that minimizes water loss while potentially increasing posterior carbon uptake.

  7. Implications of Climate Change on the Heat Budget of Lentic Systems Used for Power Station Cooling: Case Study Clinton Lake, Illinois.

    Science.gov (United States)

    Quijano, Juan C; Jackson, P Ryan; Santacruz, Santiago; Morales, Viviana M; García, Marcelo H

    2016-01-01

    We use a numerical model to analyze the impact of climate change-in particular higher air temperatures-on a nuclear power station that recirculates the water from a reservoir for cooling. The model solves the hydrodynamics, the transfer of heat in the reservoir, and the energy balance at the surface. We use the numerical model to (i) quantify the heat budget in the reservoir and determine how this budget is affected by the combined effect of the power station and climate change and (ii) quantify the impact of climate change on both the downstream thermal pollution and the power station capacity. We consider four different scenarios of climate change. Results of simulations show that climate change will reduce the ability to dissipate heat to the atmosphere and therefore the cooling capacity of the reservoir. We observed an increase of 25% in the thermal load downstream of the reservoir, and a reduction in the capacity of the power station of 18% during the summer months for the worst-case climate change scenario tested. These results suggest that climate change is an important threat for both the downstream thermal pollution and the generation of electricity by power stations that use lentic systems for cooling. PMID:26556581

  8. Implications of climate change on the heat budget of lentic systems used for power station cooling: Case study Clinton Lake, Illinois

    Science.gov (United States)

    Quijano, Juan C; Jackson, P. Ryan; Santacruz, Santiago; Morales, Viviana M; Garcia, Marcelo H.

    2016-01-01

    We use a numerical model to analyze the impact of climate change--in particular higher air temperatures--on a nuclear power station that recirculates the water from a reservoir for cooling. The model solves the hydrodynamics, the transfer of heat in the reservoir, and the energy balance at the surface. We use the numerical model to (i) quantify the heat budget in the reservoir and determine how this budget is affected by the combined effect of the power station and climate change and (ii) quantify the impact of climate change on both the downstream thermal pollution and the power station capacity. We consider four different scenarios of climate change. Results of simulations show that climate change will reduce the ability to dissipate heat to the atmosphere and therefore the cooling capacity of the reservoir. We observed an increase of 25% in the thermal load downstream of the reservoir, and a reduction in the capacity of the power station of 18% during the summer months for the worst-case climate change scenario tested. These results suggest that climate change is an important threat for both the downstream thermal pollution and the generation of electricity by power stations that use lentic systems for cooling.

  9. International Space Station Execution Replanning Process: Trends and Implications

    Science.gov (United States)

    McCormick, Robet J.

    2007-01-01

    International Space Station is a joint venture. Because of this, ISS execution planning- planning within the week for the ISS requires coordination across multiple partner, and the associated processes and tools to allow this coordination to occur. These processes and tools are currently defined and are extensively used. This paper summarizes these processes, and documents the current data trends associated with these processes and tools, with a focus on the metrics provided from the ISS Planning Product Change Request (PPCR) tool. As NASA's Vision for Space Exploration and general Human spaceflight trends are implemented, the probability of joint venture long duration programs such as ISS, with varying levels of intergovernmental and/or corporate partnership, will increase. Therefore, the results of this PPCR analysis serve as current Lessons learned for the ISS and for further similar ventures.

  10. Bilateral elongated styloid process: Its anatomical, embryological and clinical implications

    Directory of Open Access Journals (Sweden)

    Bagoji Ishwar B, Hadimani Gavishiddappa A, Patil Balasaheb G, Bannur Balappa M,Ambadasu B

    2013-04-01

    Full Text Available The styloid process is a slender, elongated, cylindrical bony projection from temporal bone. It normally varies in length from 2 cm to 3 cm. During a routine demonstration of skull for MBBS students we found the bilateral elongated styloid process in dry human skull. The length of elongation measured on the right and left side was 6.0 & 5.9 cms respectively. Such abnormal elongation of the styloid process may cause compression on a number of vital vessels and nerves related to it, producing inflammatory changes that include continuous chronic pain in the pharyngeal region. Mechanical stresses stretching the second brachial arch during fetal development probably induce variable involvement of Reichert’s cartilage in morphogenesis of the styloid process. It is important that clinicians especially dentists and otolaryngologists are aware of the natural variations of the styloid process and do not consider the styloid process with a length of 30 mm as an abnormality or as an anomaly.

  11. 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.

  12. Implications of Building Information Modeling on Interior Design Education: The Impact on Teaching Design Processes

    Directory of Open Access Journals (Sweden)

    Amy Roehl, MFA

    2013-06-01

    Full Text Available Currently, major shifts occur in design processes effecting business practices for industries involved with designing and delivering the built environment. These changing conditions are a direct result of industry adoption of relatively new technologies called BIM or Building Information Modeling. This review of literature examines implications of these changing processes on interior design education.

  13. Implications of confining force field structures in hard hadronic processes

    International Nuclear Information System (INIS)

    This thesis is centered on the study of confining force field structures in hard scattering processes. Perturbative QCD provides the means of calculating any process on the parton level, but to be able accurately to describe the actual outcome of an event, one still needs a phenomenological model for how quarks and gluons transform into observable hadrons. One such model is based on the assumption that the particles are produced by the confining fields stretched between the partons. The actual particle distributions will then depend on the topology of the confining fields. We have developed a Monte Carlo program to simulate complete events in hard scattering, and we use this to study the properties of the confining field in different trigger situations. We further look at the amount of hard processes that can be expected in experiments that trigger on transverse energy sum (calorimeter experiments). Finally, we investigate charm production within our model. (author)

  14. Psychocentricity and participant profiles: Implications for lexical processing among multilinguals

    Directory of Open Access Journals (Sweden)

    Gary eLibben

    2014-06-01

    Full Text Available Lexical processing among bilinguals is often affected by complex patterns of individual experience. In this paper we discuss the psychocentric perspective on language representation and processing, which highlights the centrality of individual experience in psycholinguistic experimentation. We discuss applications to the investigation of lexical processing among multilinguals and explore the advantages of using high-density experiments with multilinguals. High density experiments are designed to co-index measures of lexical perception and production, as well as participant profiles. We discuss the challenges associated with the characterization of participant profiles and present a new data visualization technique, that we term Facial Profiles. This technique is based on Chernoff faces developed over forty years ago. The Facial Profile technique seeks to overcome some of the challenges associated with the use of Chernoff faces, while maintaining the core insight that recoding multivariate data as facial features can engage the human face recognition system and thus enhance our ability to detect and interpret patterns within multivariate datasets. We demonstrate that Facial Profiles can code participant characteristics in lexical processing studies by recoding variables such as reading ability, speaking ability, and listening ability into iconically-related relative sizes of eye, mouth, and ear respectively. The balance of ability in bilinguals can be captured by creating composite facial profiles or Janus Facial Profiles. We demonstrate the use of Facial Profiles and Janus Facial Profiles in the characterization of participant effects in the study of lexical perception and production.

  15. Landslides and sediment budgets in four watersheds in eastern Puerto Rico: Chapter F in Water quality and landscape processes of four watersheds in eastern Puerto Rico

    Science.gov (United States)

    Larsen, Matthew C.

    2012-01-01

    The low-latitude regions of the Earth are undergoing profound, rapid landscape change as forests are converted to agriculture to support growing population. Understanding the effects of these land-use changes requires analysis of watershed-scale geomorphic processes to better inform and manage this usually disorganized process. The investigation of hillslope erosion and the development of sediment budgets provides essential information for resource managers. Four small, montane, humid-tropical watersheds in the Luquillo Experimental Forest and nearby Río Grande de Loíza watershed, Puerto Rico (18° 20' N., 65° 45' W.), were selected to compare and contrast the geomorphic effects of land use and bedrock geology. Two of the watersheds are underlain largely by resistant Cretaceous volcaniclastic rocks but differ in land use and mean annual runoff: the Mameyes watershed, with predominantly primary forest cover and runoff of 2,750 millimeters per year, and the Canóvanas watershed, with mixed secondary forest and pasture and runoff of 970 millimeters per year. The additional two watersheds are underlain by relatively erodible granitic bedrock: the forested Icacos watershed, with runoff of 3,760 millimeters per year and the agriculturally developed Cayaguás watershed, with a mean annual runoff of 1,620 millimeters per year. Annual sediment budgets were estimated for each watershed using landslide, slopewash, soil creep, treethrow, suspended sediment, and streamflow data. The budgets also included estimates of sediment storage in channel beds, bars, floodplains, and in colluvial deposits. In the two watersheds underlain by volcaniclastic rocks, the forested Mameyes and the developed Canóvanas watersheds, landslide frequency (0.21 and 0.04 landslides per square kilometer per year, respectively), slopewash (5 and 30 metric tons per square kilometer per year), and suspended sediment yield (325 and 424 metric tons per square kilometer per year), were lower than in the

  16. ER Protein Processing Under Oxidative Stress: Implications and Prevention.

    Science.gov (United States)

    Khalil, Mahmoud F; Valenzuela, Carlos; Sisniega, Daniella; Skouta, Rachid; Narayan, Mahesh

    2016-06-01

    Elevated levels of mitochondrial nitrosative stress have been associated with the pathogenesis of both Parkinson's and Alzheimer's diseases. The mechanism involves catalytic poisoning of the endoplasmic reticulum (ER)-resident oxidoreductase chaperone, protein disulfide isomerase (PDI), and the subsequent accumulation of ER-processed substrate proteins. Using a model system to mimic mitochondrial oxidative and nitrosative stress, we demonstrate a PDI-independent mechanism whereby reactive oxygen species (ROS) compromise regeneration rates of disulfide bond-containing ER-processed proteins. Under ROS-duress, the secretion-destined traffic adopts disulfide-exposed structures making the protein flux retrotranslocation biased. We also demonstrate that ROS-compromised protein maturation rates can be rescued by the polyphenol ellagic acid (EA). Our results are significant in that they reveal an additional mechanism which could promote neurodegenerative disorders. Furthermore, our data reveal that EA possesses therapeutic potential as a lead prophylactic agent against oxidative/nitrosative stress-related neurodegenerative diseases. PMID:26983927

  17. Model driven product line engineering : core asset and process implications

    OpenAIRE

    Azanza Sesé, Maider

    2012-01-01

    Reuse is at the heart of major improvements in productivity and quality in Software Engineering. Both Model Driven Engineering (MDE) and Software Product Line Engineering (SPLE) are software development paradigms that promote reuse. Specifically, they promote systematic reuse and a departure from craftsmanship towards an industrialization of the software development process. MDE and SPLE have established their benefits separately. Their combination, here called Model Driven Product Line Engin...

  18. River Processes and Implications for Fluvial Ecogeomorphology: An European Perspectives

    OpenAIRE

    Rinaldi M.; Wyzga B.; Dufour S.; Bertoldi W.; Gurnell A.

    2013-01-01

    In this chapter, the state of the art of the research of fluvial processes and their linkages with ecology are presented, with a focus on European physical context. European river systems have experienced a long history of catchment-wide (land-use changes) and in-channel human disturbances (channelization, dams, sediment mining, etc.). In many rivers, the impacts on river morphology culminated in the twentieth century, particularly during recent decades, and major alterations to river functio...

  19. Sexuality and reproduction: implications in the process of healthy adolescence

    OpenAIRE

    Adelita Campos Araújo; Valeria Lerch Lunardi; Rosemary Silva da Silveira; Maira Buss Thofehrn; Adrize Rutz Porto; Deisi Cardoso Soares

    2012-01-01

    This study aimed to understand the perceptions of adolescents about their process of healthy adolescence with regard to sexuality and reproduction. This is a qualitative research of exploratory type, involving 10 teenagers, in a state school in southern Rio Grande do Sul, between August and October 2007. To collect the data, were used semi-structured interviews, whose contents were subjected to thematic analysis, emerging the theme: sexuality and reproduction in adolescence. At the data, it w...

  20. Safety implications of computerized process control in nuclear power plants

    International Nuclear Information System (INIS)

    Modern nuclear power plants are making increasing use of computerized process control because of the number of potential benefits that accrue. This practice not only applies to new plants but also to those in operation. Here, the replacement of both conventional process control systems and outdated computerized systems is seen to be of benefit. Whilst this contribution is obviously of great importance to the viability of nuclear electricity generation, it must be recognized that there are major safety concerns in taking this route. However, there is the potential for enhancing the safety of nuclear power plants if the full power of microcomputers and the associated electronics is applied correctly through well designed, engineered, installed and maintained systems. It is essential that areas where safety can be improved be identified and that the pitfalls are clearly marked so that they can be avoided. The deliberations of this Technical Committee Meeting are a step on the road to this goal of improved safety through computerized process control. This report also contains the papers presented at the technical committee meeting by participants. A separate abstract was prepared for each of these 15 presentations. Refs, figs and tabs

  1. Basics for sensorimotor information processing: some implications for learning.

    Directory of Open Access Journals (Sweden)

    Thierry eHasbroucq

    2015-02-01

    Full Text Available AbstractIn sensorimotor activities, learning requires efficient information processing; whether in car driving, sport activities or human-machine interactions. Several factors may affect the efficiency of such processing: they may be extrinsic (i.e. task-related on intrinsic (i.e. subjects-related. The effects of these factors are intimately related to the structure of human information processing. In the present article we will focus on some of them, which are poorly taken into account, even when minimizing errors or their consequences is an essential issue at stake. Among the extrinsic factors, we will discuss, first, the effects of the quantity and quality of information, secondly, the effects of instruction and thirdly motor program learning. Among the intrinsic factors, we will discuss first the influence of prior information, secondly how individual strategies affect performance and, thirdly, we will stress the fact that although the human brain is not structured to function errorless (which is not a new humans are able to detect their errors very quickly and (in most of the cases, fast enough to correct them before they result in an overt failure.

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

    OpenAIRE

    Esenaliev, Damir; Kisunko, Gregory

    2015-01-01

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

  3. Implications of anthropogenic acidification on forest soil processes in Sweden

    International Nuclear Information System (INIS)

    By anthropogenic acidification the soil forming process, podzolisation, will be perturbed. The organic acids in soil solution will form complexes with aluminium to a less degree and inorganic aluminium will be leached from the illuvial horizon. The soil acidification has not resulted in declined coniferous forest growth, which might be explained by mycorrhizal activity promoting nutrient uptake direct from minerals. Liming and wood ash applications on forest soil might enhance CO2 evolution, increase DOC concentrations and might also initially decrease pH and increase Al concentrations in soil solution

  4. THE BUDGET, AN INSTRUMENT FOR PLANNING

    OpenAIRE

    Calin Anca; Todea Nicolae

    2010-01-01

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

  5. Age Differences in Dual Information-Processing Modes: Implications for Cancer Decision Making

    OpenAIRE

    Peters, Ellen; Diefenbach, Michael A.; Hess, Thomas M.; Västfjäll, Daniel

    2008-01-01

    Age differences in affective/experiential and deliberative processes have important theoretical implications for cancer decision making as cancer is often a disease of older adulthood. We examine evidence for adult age differences in affective and deliberative information processes, review the sparse evidence about age differences in decision making and introduce how dual process theories and their findings might be applied to cancer decision making. Age-related declines in the efficiency of ...

  6. Low-Thermal-Budget Photonic Processing of Highly Conductive Cu Interconnects Based on CuO Nanoinks: Potential for Flexible Printed Electronics.

    Science.gov (United States)

    Rager, Matthew S; Aytug, Tolga; Veith, Gabriel M; Joshi, Pooran

    2016-01-27

    In the developing field of printed electronics, nanoparticle based inks such as CuO show great promise as a low-cost alternative to other metal-based counterparts (e.g., silver). In particular, CuO inks significantly eliminate the issue of particle oxidation before and during the sintering process that is prevalent in Cu-based formulations. We report here the scalable and low-thermal-budget photonic fabrication of Cu interconnects employing a roll-to-roll (R2R)-compatible pulse-thermal-processing (PTP) technique that enables phase reduction and subsequent sintering of ink-jet-printed CuO patterns onto flexible polymer templates. Detailed investigations of curing and sintering conditions were performed to understand the impact of PTP system conditions on the electrical performance of the Cu patterns. Specifically, the impact of energy and power of photonic pulses on print conductivity was systematically studied by varying the following key processing parameters: pulse intensity, duration, and sequence. Through optimization of such parameters, highly conductive prints were obtained in ink-drying step in ambient atmosphere, after the printing and before sintering, leads to significant improvements in mechanical integrity and electrical performance of the printed Cu patterns. Moreover, the viability of CuO reactive inks, coupled with the PTP technology and pre-sintering ink-drying protocols, has also been demonstrated for the additive integration of a low-cost Cu temperature sensor onto a flexible polymer substrate. PMID:26720684

  7. Modelling evolving fault zones: Fragmentation processes, products and potential implications

    Science.gov (United States)

    Mair, K.; Abe, S.

    2011-12-01

    Exhumed fault rocks display a wide variety of textural fabrics whose signatures may provide clues to the deformation processes operating during a fault's life. In an active fault, the products of intense fracturing or the development of strong fabrics can themselves be game changers in terms of macroscopic mechanical behaviour. Here we investigate the fragmentation processes operating in evolving faults during shear and the signatures they leave behind, using a numerical model. We consider: (i) what drives the production and evolution of granular debris commonly found along faults; (ii) the nature of the fragmentation products; and (iii) the potential influence of these features on subsequent sliding. Our discrete element (DEM) 3D fault gouge fragmentation models consist of aggregate grains, composed of several thousand spherical particles stuck together with breakable elastic bonds. The aggregate grains are confined between rough fault walls that can themselves potentially breakup leading to fault roughness evolution. During shear, under a given normal stress, the aggregate gouge grains can fragment and evolve in a somewhat natural way. The grain breakage in our models appears to be driven by two distinct comminution mechanisms: grain splitting and grain abrasion. The relative importance of these mechanisms changes with the applied normal stress, the accumulated slip and the boundary roughness in the model. Grain splitting contributes significantly to comminution at higher normal stresses, particularly during the initial stages of simulations. Conversely, grain abrasion prevails at lower normal stresses and is the main comminution mechanism operating in the later stages of all simulations. In terms of fragmentation products, the different mechanisms generate distinct grain size distributions. Grain splitting rapidly generates a power law size distribution, whereas grain abrasion (acting alone) tends to produce a bimodal size distribution (lacking intermediate

  8. Sexuality and reproduction: implications in the process of healthy adolescence

    Directory of Open Access Journals (Sweden)

    Adelita Campos Araújo

    2012-06-01

    Full Text Available This study aimed to understand the perceptions of adolescents about their process of healthy adolescence with regard to sexuality and reproduction. This is a qualitative research of exploratory type, involving 10 teenagers, in a state school in southern Rio Grande do Sul, between August and October 2007. To collect the data, were used semi-structured interviews, whose contents were subjected to thematic analysis, emerging the theme: sexuality and reproduction in adolescence. At the data, it was noticed the need to provide more guidelines to a healthy adolescence, in the sense of strengthening and promoting the necessary security for the exercise of adolescent sexuality and reproduction. It also showed the need to prepare the adolescent by professionals of health, of education or the family, to face some situations, such as: unwanted pregnancy, first sexual intercourse, self-medication, fear of talking to parents about sexuality and reproduction, among others.

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

    OpenAIRE

    Lkhagvadorj, Ariunaa

    2012-01-01

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

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

    OpenAIRE

    Paula S. Kearns

    1994-01-01

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

  11. Multi-scale surface-groundwater interactions: Processes and Implications

    Science.gov (United States)

    Packman, A. I.; Harvey, J. W.; Worman, A.; Cardenas, M. B.; Schumer, R.; Jerolmack, D. J.; Tank, J. L.; Stonedahl, S. H.

    2009-05-01

    Site-based investigations of stream-subsurface interactions normally focus on a limited range of spatial scales - typically either very shallow subsurface flows in the hyporheic zone, or much larger scale surface- groundwater interactions - but subsurface flows are linked across this entire continuum. Broad, multi-scale surface-groundwater interactions produce complex patterns in porewater flows, and interfacial fluxes do not average in a simple fashion because of the competitive effects of flows induced at different scales. For example, reach-scale stream-groundwater interactions produce sequences of gaining and losing reaches that can either suppress or enhance local-scale hyporheic exchange. Many individual topographic features also produce long power-law tails in surface residence time distributions, and the duration of these tails is greatly extended by interactions over a wide range of spatial scales. Simultaneous sediment transport and landscape evolution further complicates the analysis of porewater flow dynamics in rivers. Finally, inhomogeneity in important biogeochemical processes, particularly microbial processes that are stimulated near the sediment- water interface, leads to a great degree of non-linearity in chemical transformation rates in stream channels. This high degree of complexity in fluvial systems requires that careful approaches be used to extend local observations of hyporheic exchange and associated nutrient, carbon, and contaminant transformations to larger spatial scales. It is important to recognize that conventional advection-dispersion models are not expected to apply, and instead anomalous transport models must be used. Unfortunately, no generally applicable model is available for stream-groundwater interactions at the present time. Alternative approaches for modeling conservative and reactive transport will be discussed, and a strategy articulated for coping with the complexity of coupled surface-subsurface dynamics in fluvial

  12. Subnational Budget Process and Practices in Nepal : Findings and Observations from an Assessment in Three Pilot Districts

    OpenAIRE

    World Bank

    2014-01-01

    Nepal embarked on a process of decentralization, first through the 1999 Local Self Governance Act, which introduced major policy reforms to devolve decision-making power to local bodies, and later through its 2007 interim constitution, which abol¬ished a feudal state structure and established a federal system of governance that prioritized local government. These reforms presented an impor...

  13. Technology support for participatory budgeting

    DEFF Research Database (Denmark)

    Rose, Jeremy; Rios, Jesus; Lippa, Barbara

    2010-01-01

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

  14. 2017 Budget Outlays

    Data.gov (United States)

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

  15. 2017 Budget Receipts

    Data.gov (United States)

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

  16. 2017 Budget Budauth

    Data.gov (United States)

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

  17. Fiscal Year 2015 Budget

    Data.gov (United States)

    Montgomery County of Maryland — This dataset includes the Fiscal Year 2015 Council-approved operating budget for Montgomery County. The dataset does not include revenues and detailed agency budget...

  18. Beyond Zero Based Budgeting.

    Science.gov (United States)

    Ogden, Daniel M., Jr.

    1978-01-01

    Suggests that the most practical budgeting system for most managers is a formalized combination of incremental and zero-based analysis because little can be learned about most programs from an annual zero-based budget. (Author/IRT)

  19. KYNICISM, CYNICISM AND IMPLICATION FOR THE DEMOCRATIC PROCESS

    Directory of Open Access Journals (Sweden)

    Oana MATEI

    2010-03-01

    Full Text Available Several scholars state that one of the biggest problems facing our democracies today is cynicism.Inspired from the ancient Greek philosophy, cynicism is different from the ancient kynicism. Whilekynicism claims a life lived according to nature, in complete harmony of body and soul, cynicisminvolves a life lived in suspicions and distrust. Kynicism and cynicism both criticize the politicalprocess; both do not trust politics or political figures. The distinction between kynicism andcynicism is due to the fact that a cynical person rejects any kind of convention and despises whathe considers to be false judgement, insisting on living his life according to nature, while cynical aperson has not initially rejected social conventions and the system of values shared by society; theeducation process in our society makes him confused and skeptic regarding the value system sharedby society and makes him notice the relativity of social conventions. The way chosen by a kynicimplies a life lived according to a specific ethics with specific moral laws, while the way chosen bya cynic implies a life with no morality and lack of values.

  20. Isotopic discrimination during nitrous oxide loss processes: An important piece of the N2O global atmospheric budget

    International Nuclear Information System (INIS)

    Nitrous oxide plays an important role in greenhouse forcing and stratospheric ozone regulation. It is destructed in the stratosphere mainly by UV photolysis. Laboratory studies of N2O-N2 mixtures irradiated at 193 and 207 nm reveal a significant enrichment of the residual heavy nitrous oxide isotopomers. The isotopic signatures are well described by an irreversible Rayleigh distillation process, with large enrichment factors of ε15,18 (193 nm) = -18.4, -14.5 per mil and ε15,18(207 nm) = -48.7, -46.0 per mil. These results, when combined with diffusive mixing processes might help to explain the stratospheric enrichments previously observed. (author)

  1. Fine-Grained Turbidites: Facies, Attributes and Process Implications

    Science.gov (United States)

    Stow, Dorrik; Omoniyi, Bayonle

    2016-04-01

    Within turbidite systems, fine-grained sediments are still the poor relation and sport several contrasting facies models linked to process of deposition. These are volumetrically the dominant facies in deepwater and, from a resource perspective, they form important marginal and tight reservoirs, and have great potential for unconventional shale gas, source rocks and seals. They are also significant hosts of metals and rare earth elements. Based on a large number of studies of modern, ancient and subsurface systems, including 1000s of metres of section logging, we define the principal genetic elements of fine-grained deepwater facies, present a new synthesis of facies models and their sedimentary attributes. The principal architectural elements include: non-channelised slope-aprons, channel-fill, channel levee and overbank, turbidite lobes, mass-transport deposits, contourite drifts, basin sheets and drapes. These comprise a variable intercalation of fine-grained facies - thin-bedded and very thin-bedded turbidites, contourites, hemipelagites and pelagites - and associated coarse-grained facies. Characteristic attributes used to discriminate between these different elements are: facies and facies associations; sand-shale ratio, sand and shale geometry and dimensions, sand connectivity; sediment texture and small-scale sedimentary structures; sediment fabric and microfabric; and small-scale vertical sequences of bed thickness. To some extent, we can relate facies and attribute characteristics to different depositional environments. We identify four distinct facies models: (a) silt-laminated mud turbidites, (b) siliciclastic mud turbidites, (c) carbonate mud turbidites, (d) disorganized silty-mud turbidites, and (e) hemiturbidites. Within the grainsize-velocity matrix turbidite plot, these all fall within the region of mean size material. Hemiturbidites are the result of long-distance transport and an upward buoyancy mechanism during deposition.

  2. MICROCOMPUTER BUDGET MANAGEMENT SYSTEM

    OpenAIRE

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

    1986-01-01

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

  3. Microorganisms implication in the CO2 geologic storage processes

    International Nuclear Information System (INIS)

    A first result of this thesis is the building and validation of a circulation reactor named BCC (Bio-mineralization Control Cell). The reactor has the functionality of a biological reactor and allows a monitoring of physico-chemical characteristics such as Eh, pH, electrical conductivity, spectro-photochemical parameters. It also has a capability of percolation through rock cores. It is a first step toward an analogical modeling of interactions between injected CO2 and deep bio-spheric components. Moreover, a new spectro-photochemical method for monitoring reduced sulfur species has been developed which allows efficient monitoring of sulfate-reducing metabolisms. In the thesis, we have tested four metabolisms relevant to bio-mineralisation or biological assimilation of CO2: a reference ureolytic aerobic strain, Bacillus pasteurii, a sulfate-reducing bacterium, Desulfovibrio longus, a sulfate-reducing consortium (DVcons) and an homoacetogenic bacterium, Acetobacterium carbinolicum. In the case of Bacillus pasteurii, which is considered as a model for non photosynthetic prokaryotic carbonate bio-mineralization, we have demonstrated that the biological basification and carbonate bio-mineralization processes can be modelled accurately both analogically and numerically under conditions relevant to deep CO2 storage, using a synthetic saline groundwater. We have shown that salinity has a positive effect on CO2 mineral trapping by this bacterium; we have measured the limits of the system in terms of CO2 pressure and we have shown that the carbonates that nucleate on intracellular calcium phosphates have specific carbon isotope signatures. The studied deep-subsurface strains (Desulfovibrio longus and Acetobacterium carbinolicum) as well as the sulfate-reducing consortium also have capabilities of converting CO2 into solid carbonates, much less efficient though than in the case of Bacillus pasteurii. However, once inoculated in synthetic saline groundwater and subjected to

  4. 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...

  5. Zero Base Budgeting.

    Science.gov (United States)

    Sarndal, Anne G.

    1979-01-01

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

  6. Library Budget Primer.

    Science.gov (United States)

    Warner, Alice Sizer

    1993-01-01

    Discusses the advantages and disadvantages of six types of budgets commonly used by many different kinds of libraries. The budget types covered are lump-sum; formula; line or line-item; program; performance or function; and zero-based. Accompanying figures demonstrate the differences between four of the budget types. (three references) (KRN)

  7. 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.

  8. Interdisciplinary and Intercultural Differences in Learning Strategy Use: Implications for Language Processing, Curriculum and Instruction

    Science.gov (United States)

    Shawer, Saad F.

    2012-01-01

    This investigation examines English as foreign language college interdisciplinary and intercultural differences in learning strategy use and their implications for language processing. Positivism underpins this research at the levels of ontology (standardized variables), epistemology (detachment from the subjects) and methodology, using nomothetic…

  9. Women Education and Economic Development in Kenya: Implications for Curriculum Development and Implementation Processes

    Science.gov (United States)

    Syomwene, Anne; Kindiki, Jonah Nyaga

    2015-01-01

    This paper is a discussion of the relationship between women education and sustainable economic development in Kenya and its implications for curriculum development and implementation processes. The argument advanced in this paper is that the solution to the development problems in Kenya and other developing nations lies on women education.…

  10. On the statistical implications of certain Random permutations in Markovian Arrival Processes (MAPs) and second order self-similar processes

    DEFF Research Database (Denmark)

    Andersen, Allan T.; Nielsen, Bo Friis

    In this paper, we examine the implications of certain random permutations in an arrival process that have gained considerable interest in recent literature. The so-called internal and external shuffling have been used to explain phenomena observed in traffic traces from LANs. Loosely, the internal...... shuffling can be viewed as a way of performing local permutations in the arrival stream, while the external shuffling is a way of performing global permutations. We derive formulas for the correlation structures of the shuffled processes in terms of the original arrival process in great generality. The...

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

    Science.gov (United States)

    Leiter, M P

    2008-01-01

    A model of job burnout proposes two distinct processes. The first process concerns balance of demands to resources. A poor balance leads to chronic exhaustion, an integral aspect of the burnout syndrome. The second process concerns the congruence of individual and organizational values. The model proposes that value conflicts have implications for all three aspects of burnout. It also proposes that the impact of value conflicts has only minor implications for the exhaustion aspect of burnout; they are more relevant for the cynicism and inefficacy aspects of the syndrome. The model considers distinct processes at work that concern employees' perception of organizational justice and their trust in leadership. With a sample of 725 nurses, the analysis tested one component of the theory: the extent to which value congruence enhances the prediction of burnout beyond the prediction provided by demands and resources. Future directions are discussed. PMID:18700477

  12. Dynamical fluctuations in classical adiabatic processes: General description and their implications

    OpenAIRE

    Zhang, Qi; Gong, Jiangbin; Oh, C. H.

    2010-01-01

    Dynamical fluctuations in classical adiabatic processes are not considered by the conventional classical adiabatic theorem. In this work a general result is derived to describe the intrinsic dynamical fluctuations in classical adiabatic processes. Interesting implications of our general result are discussed via two subtopics, namely, an intriguing adiabatic geometric phase in a dynamical model with an adiabatically moving fixed-point solution, and the possible "pollution" to Hannay's angle or...

  13. The effect of 5-HTTLPR variability on cognitive control functioning : implications of emotional processing and sex

    OpenAIRE

    2008-01-01

    Background: Although it is widely accepted that serotonin plays a pivotal role in emotional perception and processing, the role of serotonin in cognition is less clear. The present study investigated the implications of introducing emotional faces in a measure of cognitive control functioning. The measure was explored in association with the serotonin transporter polymorphism (5-HTTLPR), linked to serotonin transmission in the brain. An integrative model of emotional processing was used to il...

  14. Dealing with Budget Cuts. Research Brief

    Science.gov (United States)

    Williamson, Ronald

    2011-01-01

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

  15. Performance budgeting introduction at municipal level

    OpenAIRE

    Terentieva Irina Viktorovna

    2010-01-01

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

  16. Becoming a Leader in University Budgeting

    Science.gov (United States)

    Varlotta, Lori E.

    2010-01-01

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

  17. Budget support, conditionality and poverty.

    OpenAIRE

    Mosley, P.; Suleiman, A.

    2005-01-01

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

  18. Multi-Year Budget Forecasting.

    Science.gov (United States)

    Mercure, Donald C.

    1995-01-01

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

  19. Conference OKs science budgets

    Science.gov (United States)

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

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

    Science.gov (United States)

    McVay, Gloria J; Cooke, David J

    2006-10-01

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

  1. One of a kind : from production accounting to trading and budgeting, Entero unifies data and business processes

    International Nuclear Information System (INIS)

    Entero Corporation, a Calgary-based software developer, launched a software program in 2008 to keep track of petroleum when it comes out of the ground. It allows petroleum producers to keep track of who owns what, how much they own, what it's worth and where it's going. Founded in 1994, Entero's first energy industry software package was called EnteroVision, consisting of evTM and evFM. The evTM component focused on trading and marketing, and operations and logistics for use in inventory, risk management, terminal operations and reporting. The evFM component focused on financial management and accounting, allowing operators to view facility balance by owner, product or source. In 2003, Entero merged with software company MOSAIC Integration. The EnteroONE platform brings key Entero systems onto a shared platform that includes addition of production accounting and plant allocations. Once energy is produced, EnteroONE quickly tracks it from the wellhead through the gathering systems, doing production allocations, production and revenue accounting, managing trade deals, logistics and risk management. It also does financial accounting, such as invoicing for shipments made by any transportation mode, and a full general ledger. It eliminates multiple spreadsheets. Entero's 120 clients include exploration and production companies, trading and marketing companies, and midstream operators involved with product movement and processing. Entero is now focused on improving the functionality of its products. New workspace enhancements and reporting customization in EnteroONE financial management are expected to make troubleshooting, audit reporting more efficient. A new integrated field data capture system in EnteroONE production accounting will link field information to production accounting. A new order, scheduling and nominations workspace for EnteroONE trading and marketing will put decision-making information, including profitability, into one view. Within the next 5 years

  2. One of a kind : from production accounting to trading and budgeting, Entero unifies data and business processes

    Energy Technology Data Exchange (ETDEWEB)

    Cope, G.

    2009-06-15

    Entero Corporation, a Calgary-based software developer, launched a software program in 2008 to keep track of petroleum when it comes out of the ground. It allows petroleum producers to keep track of who owns what, how much they own, what it's worth and where it's going. Founded in 1994, Entero's first energy industry software package was called EnteroVision, consisting of evTM and evFM. The evTM component focused on trading and marketing, and operations and logistics for use in inventory, risk management, terminal operations and reporting. The evFM component focused on financial management and accounting, allowing operators to view facility balance by owner, product or source. In 2003, Entero merged with software company MOSAIC Integration. The EnteroONE platform brings key Entero systems onto a shared platform that includes addition of production accounting and plant allocations. Once energy is produced, EnteroONE quickly tracks it from the wellhead through the gathering systems, doing production allocations, production and revenue accounting, managing trade deals, logistics and risk management. It also does financial accounting, such as invoicing for shipments made by any transportation mode, and a full general ledger. It eliminates multiple spreadsheets. Entero's 120 clients include exploration and production companies, trading and marketing companies, and midstream operators involved with product movement and processing. Entero is now focused on improving the functionality of its products. New workspace enhancements and reporting customization in EnteroONE financial management are expected to make troubleshooting, audit reporting more efficient. A new integrated field data capture system in EnteroONE production accounting will link field information to production accounting. A new order, scheduling and nominations workspace for EnteroONE trading and marketing will put decision-making information, including profitability, into one view

  3. The AquaDEB project (phase I): Analysing the physiological flexibility of aquatic species and connecting physiological diversity to ecological and evolutionary processes by using Dynamic Energy Budgets

    Science.gov (United States)

    Alunno-Bruscia, Marianne; van der Veer, Henk W.; Kooijman, Sebastiaan A. L. M.

    2009-08-01

    The European Research Project AquaDEB (2007-2011, http://www.ifremer.fr/aquadeb/) is joining skills and expertise of some French and Dutch research institutes and universities to analyse the physiological flexibility of aquatic organisms and to link it to ecological and evolutionary processes within a common theoretical framework for quantitative bioenergetics [Kooijman, S.A.L.M., 2000. Dynamic energy and mass budgets in biological systems. Cambridge University Press, Cambridge]. The main scientific objectives in AquaDEB are i) to study and compare the sensitivity of aquatic species (mainly molluscs and fish) to environmental variability of natural or human origin, and ii) to evaluate the related consequences at different biological levels (individual, population, ecosystem) and temporal scales (life cycle, population dynamics, evolution). At mid-term life, the AquaDEB collaboration has already yielded interesting results by quantifying bio-energetic processes of various aquatic species (e.g. molluscs, fish, crustaceans, algae) with a single mathematical framework. It has also allowed to federate scientists with different backgrounds, e.g. mathematics, microbiology, ecology, chemistry, and working in different fields, e.g. aquaculture, fisheries, ecology, agronomy, ecotoxicology, climate change. For the two coming years, the focus of the AquaDEB collaboration will be in priority: (i) to compare energetic and physiological strategies among species through the DEB parameter values and to identify the factors responsible for any differences in bioenergetics and physiology; and to compare dynamic (DEB) versus static (SEB) energy models to study the physiological performance of aquatic species; (ii) to consider different scenarios of environmental disruption (excess of nutrients, diffuse or massive pollution, exploitation by man, climate change) to forecast effects on growth, reproduction and survival of key species; (iii) to scale up the models for a few species from

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

    OpenAIRE

    World Bank

    2005-01-01

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

  5. ASPECTS REGARDING THE CONSUMER BUYER BEHAVIOUR FOR BUDGET HOTELS IN IRELAND

    OpenAIRE

    Ioana Cristina COLBU; Adrian Liviu SCUTARIU

    2008-01-01

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

  6. ASPECTS REGARDING THE CONSUMER BUYER BEHAVIOUR FOR BUDGET HOTELS IN IRELAND

    Directory of Open Access Journals (Sweden)

    Ioana Cristina COLBU

    2008-01-01

    Full Text Available This paper aims to asses the behaviour of budget hotel consumers as well as to determine what characteristics and facilities are most important in making this high involvement purchase. The purpose of the conducted study is to evaluate the decision making process and its implications; all five stages in the decision making model (problem recognition, information search, evaluation of alternatives, purchase choice, and evaluation of outcome are equally important in finding out what consumer want and how they behave in this situation. The research revealed that majority of budget hotel customers are business travellers. The attributes to be most important to customers of budget hotels are price, cleanliness, and convenience of location that are to be focused by the hotels in their future decisions.

  7. Problems and Countermeasures in the Process to Speed up the Water Conservancy Construction Project Budget Payment%加快水利基建项目预算支付进度中的问题与策略

    Institute of Scientific and Technical Information of China (English)

    刘永青

    2014-01-01

    水利预算项目支付进度问题目前是各级水利单位高度关注的事项。水利基建项目由于其投资大、周期长的特点成为完成预算支付进度任务的难点,并且在加快预算支付进度过程中出现系列问题。通过分析水利基建项目的特点和加快预算支付进度过程中存在的问题,提出相应的策略。%Payment Schedule of water conservancy project budget is highly concerned about the water conservancy institutions at all levels. Water conservancy construction project becomes a difficult budget payment schedule task because of its characteristics of large investment, long cycle,and some problems appeared in the process of speeding up the budget payment schedule. This article analyzes the characteristics of water conservancy construction project, the problems existing in the process of speeding up the budget payment schedule to find out the reasons for problems and put forward the corresponding measures.

  8. A Model of Process-Based Automation: Cost and Quality Implications in the Medication Management Process

    Science.gov (United States)

    Spaulding, Trent Joseph

    2011-01-01

    The objective of this research is to understand how a set of systems, as defined by the business process, creates value. The three studies contained in this work develop the model of process-based automation. The model states that complementarities among systems are specified by handoffs in the business process. The model also provides theory to…

  9. 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.

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

    Directory of Open Access Journals (Sweden)

    Saulo Vasconcelos Rocha

    2011-01-01

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

  11. The OSSA budget: Another view

    Science.gov (United States)

    Lanzerotti, L. J.

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

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

    OpenAIRE

    Ian Hawkesworth; Oscar Huerta Melchor; Marc Robinson

    2012-01-01

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

  13. Public budgets: New challenges

    OpenAIRE

    Attila, György

    2010-01-01

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

  14. Perceived environmental uncertainty : understanding the implications for strategy development processes across Barclays Plc

    OpenAIRE

    Ryder, Jansen

    2005-01-01

    The managerial issue being addressed in this research is perceived environmental uncertainty (experienced by corporate strategists) and its implications for strategy development processes at the strategic business unit level (or business-level strategy) across Barclays Bank PLC. The objectives of the research are achieved through: an extensive review of the strategy and uncertainty literature (Project 1); a series of semi-structured interviews with fifteen members of the Group ...

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

    OpenAIRE

    Park, Nowook; Choi, Jae-Young

    2013-01-01

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

  16. 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…

  17. The Climate Space Concept: Analysis of the Steady State Heat Energy Budget of Animals. Physical Processes in Terrestrial and Aquatic Ecosystems, Transport Processes.

    Science.gov (United States)

    Stevenson, R. D.

    These materials were designed to be used by life science students for instruction in the application of physical theory to ecosystem operation. Most modules contain computer programs which are built around a particular application of a physical process. Several modules in the thermodynamic series considered the application of the First Law to…

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

    OpenAIRE

    Jana Fibírová

    2013-01-01

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

  19. A water and sediment budget for the lower Mississippi-Atchafalaya River in flood years 2008-2010: Implications for sediment discharge to the oceans and coastal restoration in Louisiana

    Science.gov (United States)

    Allison, Mead A.; Demas, Charles R.; Ebersole, Bruce A.; Kleiss, Barbara A.; Little, Charles D.; Meselhe, Ehab A.; Powell, Nancy J.; Pratt, Thad C.; Vosburg, Brian M.

    2012-04-01

    SummaryThe Mississippi is the largest riverine system in North America and one of the most engineered rivers in the world. The challenges of studying the Mississippi River are due to its complex sediment-water dynamics and the multi (and often competing) uses for its resources. Flood control and navigation are primary factors that control how the river is managed. A third factor is the use of river resources, namely water and sediment, for nourishing the degrading coastal wetlands of the states of Louisiana and Mississippi. As such, these factors must be fully considered and coordinated while investigating and developing techniques to harness the sediment resources of the River for coastal restoration. This paper presents a detailed suspended sediment budget analysis for the lowermost Mississippi and Atchafalaya River systems for the flood years of 2008, 2009, and 2010. Data were derived mainly from Federal and State of Louisiana measurements of water discharge and suspended sediment load at (1) monitoring stations along the river channel and (2) boat-based measurements made during specific project studies at natural passes and man-made channel diversions. The present study was focused on flood years 2008-2010 to (1) minimize the influence on the budgets of a historical decline in sediment loads carried by the river as observed by previous investigators and (2) take advantage of recent improvements in the monitoring network. The results show that both the Mississippi and Atchafalaya distributary pathways were efficient at sequestering suspended sediments, particularly the larger (sand) size fraction. Approximately 44% of the total Mississippi + Red River suspended load (80% of the sand) reaching Old River Control structures split between the distributaries was sequestered upstream of the Gulf of Mexico by overbank storage and channel bed aggradation. Increases in bed aggradation in the Mississippi distributary are linked to a loss of stream power associated with

  20. The Boundaries of Public Budgeting: Issues for Education in Tumultuous Times.

    Science.gov (United States)

    Caiden, Naomi

    1985-01-01

    This article attempts to encapsulate the current concerns of those called upon to teach and learn public budgeting. It traces the changes that have been and are occurring and discusses their implications for the study of public budgeting. It examines the budgetary environment, traditional approaches, politicization, budget system objectives, and…

  1. Performance Budgeting in Denmark

    OpenAIRE

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

    2007-01-01

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

  2. 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.

  3. Decoding signal processing in thalamo-hippocampal circuitry: implications for theories of memory and spatial processing.

    Science.gov (United States)

    Tsanov, Marian; O'Mara, Shane M

    2015-09-24

    A major tool in understanding how information is processed in the brain is the analysis of neuronal output at each hierarchical level through which neurophysiological signals are propagated. Since the experimental brain operation performed on Henry Gustav Molaison (known as patient H.M.) in 1953, the hippocampal formation has gained special attention, resulting in a very large number of studies investigating signals processed by the hippocampal formation. One of the main information streams to the hippocampal formation, vital for episodic memory formation, arises from thalamo-hippocampal projections, as there is extensive connectivity between these structures. This connectivity is sometimes overlooked by theories of memory formation by the brain, in favour of theories with a strong cortico-hippocampal flavour. In this review, we attempt to address some of the complexity of the signals processed within the thalamo-hippocampal circuitry. To understand the signals encoded by the anterior thalamic nuclei in particular, we review key findings from electrophysiological, anatomical, behavioural and computational studies. We include recent findings elucidating the integration of different signal modalities by single thalamic neurons; we focus in particular on the propagation of two prominent signals: head directionality and theta rhythm. We conclude that thalamo-hippocampal processing provides a centrally important, substantive, and dynamic input modulating and moderating hippocampal spatial and mnemonic processing. This article is part of a Special Issue entitled SI: Brain and Memory. PMID:25498107

  4. Budget 2011: A budget lacking in ambition

    OpenAIRE

    Dolphin, Tony

    2011-01-01

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

  5. Gestalt Processing in Autism: Failure to Process Perceptual Relationships and the Implications for Contextual Understanding

    Science.gov (United States)

    Brosnan, Mark J.; Scott, Fiona J.; Fox, Simone; Pye, Jackie

    2004-01-01

    Background: Deficits in autism have been characterised as a bias towards local over global processing. This paper examines whether there is a deficit in gestalt grouping in autism. Method: Twenty-five low-functioning children with autism and 25 controls who were matched for chronological age and verbal mental age took part in the study. Results:…

  6. Prolonged acute mechanical ventilation and hospital bed utilization in 2020 in the United States: implications for budgets, plant and personnel planning

    Directory of Open Access Journals (Sweden)

    Zilberberg Marya D

    2008-11-01

    Full Text Available Abstract Background Adult patients on prolonged acute mechanical ventilation (PAMV comprise 1/3 of all adult MV patients, consume 2/3 of hospital resources allocated to MV population, and are nearly twice as likely to require a discharge to a skilled nursing facility (SNF. Their numbers are projected to double by year 2020. To aid in planning for this growth, we projected their annualized days and costs of hospital use and SNF discharges in year 2020 in the US. Methods We constructed a model estimating the relevant components of hospital utilization. We computed the total days and costs for each component; we also applied the risk for SNF discharge to the total 2020 PAMV population. The underlying assumption was that process of care does not change over the time horizon. We performed Monte Carlo simulations to establish 95% confidence intervals (CI for the point estimates. Results Given 2020 projected PAMV volume of 605,898 cases, they will require 3.6 (95% CI 2.7–4.8 million MV, 5.5 (95% CI 4.3–7.0 million ICU and 10.3 (95% CI 8.1–13.0 million hospital days, representing an absolute increase of 2.1 million MV, 3.2 million ICU and 6.5 million hospital days over year 2000, at a total inflation-adjusted cost of over $64 billion. Expected discharges to SNF are 218,123 (95% CI 177,268–266,739, compared to 90,928 in 2000. Conclusion Our model suggest that the projected growth in the US in PAMV population by 2020 will result in annualized increases of more than 2, 3, and 6 million MV, ICU and hospital days, respectively, over year 2000. Such growth requires careful planning efforts and attention to efficiency of healthcare delivery.

  7. Characterization of sediment sources, sediment budget estimations, consequences and implications for populations in the Jatún Mayu watershed (Cochabamba, Bolivia)

    Science.gov (United States)

    Vuignier, Jean-Marie; Penna, Ivanna; Jaboyedoff, Michel; Sudmeier-Rieux, Karen

    2015-04-01

    Natural and human-induced erosive processes shape landscape by transferring masses from the mountain to downstream areas. They also impact population both located in the source areas of sediments as well as urban areas settle on the depositional area. Mountain areas in Bolivia present high surface dynamics and high rates of rural migrations, causing e.g. a significant increase of population in Cochabamba city in the last 20 years. This work aims to estimate the sediment production on the Jatún Mayu (Pankuruma) watershed in Cochabamba department taking into account the different origins of sediments. The population of this region is predominantly rural and quechua speaking. The region of study consists in a mountain area situated in the Andes with altitudes ranging from 2500 to 4600m. Field work on July 2014 and high resolution satellite image interpretation (2004 & 2009) allowed us to map and measure landslides and gullies. Almost a hundred of landslides are recorded mostly around the river channel in the middle and the lower part of the valley and provide a moving surface estimated at 3,15km2. Most of the gullies are situated in the upper part of the valley where the vegetation is less abundant on low-sloping agricultural lands. Photogrammetric reconstructions using camera and drone were the main method used to characterise some strategic points along the river in order to get dimensions of landslides, gullies, as well as the riverbed roughness, as the final goal was to model the flooding prone area at the mouth of the watershed, were migrants have been settling for the last years. A total of 9 points of interests along the river bed were surveyed and for each of them a square surface equal to 25m2 was analysed. Approximately 250 pictures by area were needed to estimate roughness along the channel. A flood model has been performed, by using the Riverflo-2D software, to produce a susceptibility map of the downstream region.

  8. THE BUDGET, AN INSTRUMENT FOR PLANNING

    Directory of Open Access Journals (Sweden)

    Calin Anca

    2010-12-01

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

  9. Microphysics-based black carbon aging in a global CTM: constraints from HIPPO observations and implications for global black carbon budget

    Science.gov (United States)

    He, Cenlin; Li, Qinbin; Liou, Kuo-Nan; Qi, Ling; Tao, Shu; Schwarz, Joshua P.

    2016-03-01

    We develop and examine a microphysics-based black carbon (BC) aerosol aging scheme that accounts for condensation, coagulation, and heterogeneous chemical oxidation processes in a global 3-D chemical transport model (GEOS-Chem) by interpreting the BC measurements from the HIAPER Pole-to-Pole Observations (HIPPO, 2009-2011) using the model. We convert aerosol mass in the model to number concentration by assuming lognormal aerosol size distributions and compute the microphysical BC aging rate (excluding chemical oxidation aging) explicitly from the condensation of soluble materials onto hydrophobic BC and the coagulation between hydrophobic BC and preexisting soluble particles. The chemical oxidation aging is tested in the sensitivity simulation. The microphysical aging rate is ˜ 4 times higher in the lower troposphere over source regions than that from a fixed aging scheme with an e-folding time of 1.2 days. The higher aging rate reflects the large emissions of sulfate-nitrate and secondary organic aerosol precursors hence faster BC aging through condensation and coagulation. In contrast, the microphysical aging is more than 5-fold slower than the fixed aging in remote regions, where condensation and coagulation are weak. Globally, BC microphysical aging is dominated by condensation, while coagulation contribution is largest over eastern China, India, and central Africa. The fixed aging scheme results in an overestimate of HIPPO BC throughout the troposphere by a factor of 6 on average. The microphysical scheme reduces this discrepancy by a factor of ˜ 3, particularly in the middle and upper troposphere. It also leads to a 3-fold reduction in model bias in the latitudinal BC column burden averaged along the HIPPO flight tracks, with largest improvements in the tropics. The resulting global annual mean BC lifetime is 4.2 days and BC burden is 0.25 mg m-2, with 7.3 % of the burden at high altitudes (above 5 km). Wet scavenging accounts for 80.3 % of global BC

  10. Information System Model of A Work-Plan Budget

    OpenAIRE

    Bens Pardamean; Hutanti Setyodewi

    2014-01-01

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

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

    OpenAIRE

    Esenaliev, Damir; Gregory Kisunko; Kisunko, Gregory

    2015-01-01

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

  12. The capital budgeting manual

    OpenAIRE

    Segelod, Esbjörn

    1995-01-01

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

  13. Geochemical Implication of Rare Earth Elements in Process of Soil Development

    Institute of Scientific and Technical Information of China (English)

    黄成敏; 龚子同

    2001-01-01

    The geochemical characteristics and behavior of rare earth elements (REE) in soils developed on the basalts in the northern part of Hainan Island erupted in different time were studied as well as the REE partition in the soil-formation process and its implication on soil development degree. The results show that the total REE content in soils is correlative with soil age significantly and can be selected as the index to show soil evolution. With the soil developing intensively, light rare earth elements (LREE) gain and heavy rare earth elements (HREE) lose. The trends of positive Ce-anomaly and negative Eu-anomaly are remarkable with soil development.

  14. The Canadian environmental assessment process: current process, expected reforms, and implications for the nuclear industry

    International Nuclear Information System (INIS)

    The Environmental Assessment and Review Process Guidelines Order (EARP) was the Canadian federal law governing environmental assessment of projects. EARP had been subject to misinterpretation, had been significantly modified in different directions as a result of numerous court cases, and no longer accurately reflected government policy. Parliament therefore passed the Canadian Environmental Assessment Act (CEAA), which received Royal Assent in 1992, but had still not been proclaimed at the time of the conference, pending a review of draft regulations. CEAA will speed up stalled projects, particularly in the Saskatchewan uranium mining industry, by removing uncertainty and by permitting more focussed, flexible, and consistent public reviews; it defines what kind of government projects require approval; it provides for integration of environmental concerns into federal decision making, e.g. by the AECB; it will allow less expensive and more timely environmental assessments

  15. 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.

  16. 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.

  17. Threshold effects in the US budget deficit

    OpenAIRE

    Arestis, Philip; Cipollini, Andrea; Fattouh, Bassam

    2002-01-01

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

  18. Rhetoric and the fate of budgeting

    OpenAIRE

    Berland, Nicolas

    2011-01-01

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

  19. How Riparian Vegetation Influences Stream Morphology and Process: Implications for Restoration

    Science.gov (United States)

    Pizzuto, J. E.

    2005-05-01

    Vegetation is often used to enhance bank stabilization efforts and as part of more generalized restoration designs, but the influence of vegetation on geomorphic processes is poorly understood. Recent research suggests that changes in riparian vegetation can influence channel morphology, rates of erosion and deposition, and by extension, the entire sediment budget of a reach. In recent studies in the Mid-Atlantic region, reaches with forested riparian vegetation were compared to immediately adjacent non-forested (grassy) riparian vegetation to explain why channels with forested vegetation are wider than their non-forested counterparts. At study sites, erosion occurs at cutbanks in curving reaches, while deposition is localized on active floodplains at the insides of bends. In narrow, non-forested reaches, rates of bank erosion and channel migration are high, while in wide, forested reaches, rates of bank erosion and channel migration are low. These results may be explained using the ratio of two dimensionless parameters, alpha and E. Alpha represents the influence of vegetation on rates of active floodplain deposition (it is very high in non-forested reaches, and very low in forested reaches), while E is proportional to rates of cutbank migration (it is high in non-forested areas and low in forested areas). The width is proportional to E/alpha. These results could lead to improved assessment of the geomorphic effects of restoration designs that involve changes in riparian vegetation.

  20. 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),...

  1. Federal Budget 2010 Summary/Implications

    Science.gov (United States)

    Canadian Teachers' Federation (NJ1), 2010

    2010-01-01

    Given the prevalence of child poverty in Canada, its effects inevitably get played out in schools and classrooms. Poverty negatively shapes learning opportunities for students. The Canadian Teachers' Federation's (CTF's) research has found that many low-income children experience reduced motivation to learn, delayed cognitive development, lower…

  2. Cyclical budget balance measurement

    OpenAIRE

    C. AUDENIS; C. PROST

    2000-01-01

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

  3. Gender budget pilot project

    OpenAIRE

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

    2004-01-01

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

  4. Intertemporal State Budgeting

    OpenAIRE

    Bruce Baker; Daniel Besendorfer; Kotlikoff, Laurence J.

    2002-01-01

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

  5. Learning From Low Budgets

    Institute of Scientific and Technical Information of China (English)

    TANG YUANKAI

    2011-01-01

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

  6. 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.

  7. Congress trims NSF budget

    Science.gov (United States)

    Maggs, William Ward

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

  8. BUDGET AND PUBLIC DEBT

    Directory of Open Access Journals (Sweden)

    Morar Ioan Dan

    2014-12-01

    Full Text Available The issue of public budgeting is an important issue for public policy of the state, for the simple reason that no money from the state budget can not promote public policy. Budgetary policy is official government Doctrine vision mirror and also represents a starting point for other public policies, which in turn are financed by the public budget. Fiscal policy instruments at its disposal handles the public sector in its structure, and the private sector. Tools such as grant, budgetary allocation, tax, welfare under various forms, direct investments and not least the state aid is used by the state through their budgetary policies to directly and indirectly infuence sector, and the private. Fiscal policies can be grouped according to the structure of the public sector in these components, namely fiscal policy, budgeting and resource allocation policies for financing the budget deficit. An important issue is the financing of the budget deficit budgetary policies. There are two funding possibilities, namely, the higher taxes or more axles site and enter the second call to public loans. Both options involve extra effort from taxpayers in the current fiscal year when they pay higher taxes or a future period when public loans will be repaid. We know that by virtue of "fiscal pact" structural deficits of the member countries of the EU are limited by the European Commission, according to the macro structural stability and budget of each Member State. This problem tempers to some extent the governments of the Member States budgetary appetite, but does not solve the problem of chronic budget deficits. Another issue addressed in this paper is related to the public debt, the absolute amount of its relative level of public datoriri, about the size of GDP, public debt financing and its repayment sources. Sources of public debt issuance and monetary impact on the budget and monetary stability are variables that must underpin the justification of budgetary

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

    OpenAIRE

    Schönbohm, Avo; Zahn, Anastasia

    2012-01-01

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

  10. Reform of Program Budgeting in the Department of Defense

    OpenAIRE

    McCaffery, Jerry; Jones, Lawrence R.

    2005-01-01

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

  11. Verification of uncertainty budgets

    DEFF Research Database (Denmark)

    Heydorn, Kaj; Madsen, B.S.

    2005-01-01

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

  12. Planning and budgeting system with a focus on P&L statement within ABB, s.r.o

    OpenAIRE

    Procházka, Luboš

    2013-01-01

    The final project focuses on the budgeting system with special emphasis on the income statement. The first part of the thesis provides a theoretical background of planning and budgeting processes and their main characteristics. It is particularly budgeting that is elaborated on in greater detail. The end of the theoretical part presents the master budget, the key budget in an organization, and gives special attention to budgeted income statement. In the practical part of the thesis, the theor...

  13. The acquisition process of musical tonal schema: Implications from connectionist modeling

    Directory of Open Access Journals (Sweden)

    Rie eMatsunaga

    2015-09-01

    Full Text Available Using connectionist modeling, we address fundamental questions concerning the acquisition process of musical tonal schema of listeners. Compared to models of previous studies, our connectionist model (LeNTS was better equipped to fulfill three basic requirements. Specifically, LeNTS was equipped with a learning mechanism, bound by culture-general properties, and trained by sufficient melody materials. When exposed to Western music, LeNTS acquired musical ‘scale’ sensitivity early and ‘harmony’ sensitivity later. The order of acquisition of scale and harmony sensitivities shown by LeNTS was consistent with the culture-specific acquisition order shown by musically westernized children. The implications of these results for the acquisition process of a tonal schema of listeners are as follows: (a the acquisition process may entail small and incremental changes, rather than large and stage-like changes, in corresponding neural circuits; (b the speed of schema acquisition may mainly depend on musical experiences rather than maturation; and (c the learning principles of schema acquisition may be culturally invariant while the acquired tonal schemas are varied with exposed culture-specific music.

  14. Junction-less poly-Ge FinFET and charge-trap NVM fabricated by laser-enabled low thermal budget processes

    Science.gov (United States)

    Huang, Wen-Hsien; Shieh, Jia-Min; Shen, Chang-Hong; Huang, Tzu-En; Wang, Hsing-Hsiang; Yang, Chih-Chao; Hsieh, Tung-Ying; Hsieh, Jin-Long; Yeh, Wen-Kuan

    2016-06-01

    A doping-free poly-Ge film as channel material was implemented by CVD-deposited nano-crystalline Ge and visible-light laser crystallization, which behaves as a p-type semiconductor, exhibiting holes concentration of 1.8 × 1018 cm-3 and high crystallinity (Raman FWHM ˜ 4.54 cm-1). The fabricated junctionless 7 nm-poly-Ge FinFET performs at an Ion/Ioff ratio over 105 and drain-induced barrier lowering of 168 mV/V. Moreover, the fast programming speed of 100 μs-1 ms and reliable retention can be obtained from the junctionless poly-Ge nonvolatile-memory. Such junctionless poly-Ge devices with low thermal budget are compatible with the conventional CMOS technology and are favorable for 3D sequential-layer integration and flexible electronics.

  15. 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...

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

    OpenAIRE

    Hordijk, M.A.

    2009-01-01

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

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

    OpenAIRE

    Mihály Hőgye; Charles McFerren

    2003-01-01

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

  18. Determining the Budget of Marketing Communication in Big Advertisers

    OpenAIRE

    Fabiano Palhares Galão; Edson Crescitelli

    2015-01-01

    This study aims to analyze the criteria and procedures adopted by companies for determining the budget communication. Specifically, we intend to identify how companies organize the system of deciding the budget and deal with the budget cuts throughout the process of implementation of promotional activities. The data collection involved in-depth interviews conducted with communications professionals from ten companies belonging to the ranking of the 300 largest advertisers in Brazil. As data a...

  19. Regional Budget Determination and Allocation: A Policy Revisit

    OpenAIRE

    Mercado, Ruben G.

    1999-01-01

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

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

    OpenAIRE

    Centro de Assessoria e Estudos Urbanos, CIDADE

    2000-01-01

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

  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 mak...

  2. TQM and Budgeting.

    Science.gov (United States)

    Kisha, George M.; Graham, J. Kenneth

    1994-01-01

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

  3. AGF program budget 1992

    International Nuclear Information System (INIS)

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

  4. AGF program budget 1991

    International Nuclear Information System (INIS)

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

  5. On the peer review process and its implications for future PRAs

    International Nuclear Information System (INIS)

    A Probabilistic Risk Assessment (PRA) is an effort to quantify nuclear power plant safety in terms of the frequency and consequences of severe accidents. Even though risk analysis can be considered a mature field, the results of recent PRA's are not as robust as they should be because of uncertainty. Some of the major contributors to the uncertainty regarding our current state of knowledge with respect to PRA are: System behavior is subjected to human intervention (and behavior) which is difficult to quantify. Phenomena encountered during severe accidents are difficult to model because they involve multi-component, multi-phase physico-chemical effects in ill-defined geometries. System behavior due to severe external events (e.g., earthquakes, fires) is difficult to model and quantify. Various aspects of plant design and operation are omitted from consideration such as design errors, plant aging and partial operation of engineered safety features. NUREG-1150, have been subject to peer review. The objective of this paper is to discuss the Peer Review of the Draft Reactor Risk Reference Document, and its implications of the future. We begin with a discussion of the objectives of a peer review, peer review committees, and the comments of a peer review committee. We then discuss a major aspect of the NUREG-1150 Peer Review dealing with uncertainty and expert opinion. Given these discussions, some implications for future PRA's will be presented. The goal is to initiate dialogue so that the PRA process as well as its bottom line results achieve credibility in the technical community

  6. Electron attachment to excited states of silane: Implications for plasma processing discharges

    International Nuclear Information System (INIS)

    Observation of enhanced negative-ion formation in ArF endash excimer endash laser irradiated silane was reported in a recent paper [L. A. Pinnaduwage, M. Z. Martin, and L. G. Christophorou, Appl. Phys. Lett. 65, 2571 (1994)]. In that paper, preliminary evidence was presented to show that highly excited electronic states of silane or its photofragments could be responsible for the observed enhanced negative-ion formation. In the present paper, we report evidence, obtained using a new experimental technique, that the electron attaching species are high-Rydberg (HR) states of silane indirectly populated via laser irradiation and show that an absolute lower bound for the corresponding electron attachment rate constant is ∼4x10-7cm3s-1. The initial capture of the electron by the HR states is likely to be a diabatic process and the large polarizabilities associated with the HR states appear to be responsible for the observed large electron attachment rate constants. We also measured electron attachment to thermally excited vibrational states of the ground electronic state of silane, which showed no measurable electron attachment up to 750 K. Implications of these observations in modeling of silane discharges used for plasma processing of amorphous silicon are discussed. It is also pointed out that large negative ion formation observed in many open-quotes weakly electronegativeclose quotes plasma processing gas discharges could be due to enhanced electron attachment to HR states: such states could be populated via direct electron impact and/or via excitation transfer from the metastable states of rare gases that are commonly used in these processing discharges. copyright 1997 American Institute of Physics

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

    OpenAIRE

    Berland, Nicolas; Levant, Yves; Joannides, Vassili

    2009-01-01

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

  8. The Carbon Budget of California

    Science.gov (United States)

    Potter, C. S.

    2009-12-01

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

  9. The particulate 7Be/210Pbxs and 234Th/210Pbxs activity ratios as tracers for tidal-to-seasonal particle dynamics in the Gironde estuary (France): implications for the budget of particle-associated contaminants.

    Science.gov (United States)

    Saari, Hanna-Kaïsa; Schmidt, Sabine; Castaing, Patrice; Blanc, Gérard; Sautour, Benoît; Masson, Olivier; Cochran, J Kirk

    2010-09-15

    The short-lived natural radionuclides (7)Be (T(1/2)=53 days), (234)Th(xs) (T(1/2)=24.1 days) and (210)Pb(xs) (T(1/2)=22.3 years), i.e. (234)Th and (210)Pb in excesses of that supported within particles by the decay of their parent isotopes, were analysed in suspended particulate matter (SPM) to study the particle dynamics in the Gironde fluvial estuarine system (France), strongly impacted by heavy metal pollution. From surveys of this land-ocean interface in 2006 and 2007, we established a times series of these radioisotopes and of their activity ratios ((7)Be/(210)Pb(xs) and (234)Th/(210)Pb(xs) ARs) in particles sampled under different hydrological conditions. The particulate (7)Be/(210)Pb(xs) AR varies along the fluvial estuarine system mainly due to variations in (7)Be activities, controlled by riverine, oceanic and atmospheric inputs and by resuspension of old (7)Be-deficient sediments. These processes vary with river discharge, tidal cycle and season. Therefore, seasonal particle transport processes can be described using variations of the SPM (7)Be/(210)Pb(xs) ARs. During high river discharge, the SPM (7)Be/(210)Pb(x) ARs decrease from river to the ocean. The turbidity maximum zone (TMZ) is dispersed and the particles, and the associated contaminants, are rapidly transported from river to coastal waters, without significant retention within the TMZ. During low river discharge, the TMZ intrudes into the fluvial estuary, and the lowest (7)Be/(210)Pb(x) ARs are observed there due to resuspension of (7)Be-deficient sediments. Away from the TMZ, from the middle to lower estuary, SPM (7)Be/(210)Pb(x) ARs increase, indicating that the particles have been recently tagged with (7)Be. We explain this trend as being caused by marine input of dissolved radionuclides, as traced by SPM (234)Th/(210)Pb(xs) ARs, followed by scavenging in the estuary. This result indicates that particle transport models based on (7)Be and trace-metal budgets must consider oceanic dissolved

  10. The particulate 7Be/210Pbxs and 234Th/210Pbxs activity ratios as tracers for tidal-to-seasonal particle dynamics in the Gironde estuary (France): Implications for the budget of particle-associated contaminants

    International Nuclear Information System (INIS)

    The short-lived natural radionuclides 7Be (T1/2 = 53 days), 234Thxs (T1/2 = 24.1 days) and 210Pbxs (T1/2 = 22.3 years), i.e. 234Th and 210Pb in excesses of that supported within particles by the decay of their parent isotopes, were analysed in suspended particulate matter (SPM) to study the particle dynamics in the Gironde fluvial estuarine system (France), strongly impacted by heavy metal pollution. From surveys of this land-ocean interface in 2006 and 2007, we established a times series of these radioisotopes and of their activity ratios (7Be/210Pbxs and 234Th/210Pbxs ARs) in particles sampled under different hydrological conditions. The particulate 7Be/210Pbxs AR varies along the fluvial estuarine system mainly due to variations in 7Be activities, controlled by riverine, oceanic and atmospheric inputs and by resuspension of old 7Be-deficient sediments. These processes vary with river discharge, tidal cycle and season. Therefore, seasonal particle transport processes can be described using variations of the SPM 7Be/210Pbxs ARs. During high river discharge, the SPM 7Be/210Pbx ARs decrease from river to the ocean. The turbidity maximum zone (TMZ) is dispersed and the particles, and the associated contaminants, are rapidly transported from river to coastal waters, without significant retention within the TMZ. During low river discharge, the TMZ intrudes into the fluvial estuary, and the lowest 7Be/210Pbx ARs are observed there due to resuspension of 7Be-deficient sediments. Away from the TMZ, from the middle to lower estuary, SPM 7Be/210Pbx ARs increase, indicating that the particles have been recently tagged with 7Be. We explain this trend as being caused by marine input of dissolved radionuclides, as traced by SPM 234Th/210Pbxs ARs, followed by scavenging in the estuary. This result indicates that particle transport models based on 7Be and trace-metal budgets must consider oceanic dissolved inputs as an additional source of 7Be and, possibly, of contaminants to

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

    Science.gov (United States)

    Macinati, Manuela S; Rizzo, Marco G

    2014-08-01

    Despite the importance placed on accounting as a means to influence performance in public healthcare, there is still a lot to be learned about the role of management accounting in clinical managers' work behavior and their link with organizational performance. The article aims at analyzing the motivational role of budgetary participation and the intervening role of individuals' mental states and behaviors in influencing the relationship between budgetary participation and performance. According to the goal-setting theory, SEM technique was used to test the relationships among variables. The data were collected by a survey conducted in an Italian hospital. The results show that: (i) budgetary participation does not directly influence the use of budget information, but the latter is encouraged by the level of budget goal commitment which, as a result, is influenced by the positive motivational consequences of participative budgeting; (ii) budget goal commitment does not directly influence performance, but the relationship is mediated by the use of budget information. This study contributes to health policy and management accounting literature and has significant policy implications. Mainly, the findings prove that the introduction of business-like techniques in the healthcare sector can improve performance if attitudinal and behavioral variables are adequately stimulated. PMID:24929475

  12. Accrual Budgeting and Fiscal Policy

    OpenAIRE

    Marc Robinson

    2009-01-01

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

  13. Best Practice in Performance Budgeting

    OpenAIRE

    Marc Robinson

    2002-01-01

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

  14. Theoretical Considerations On Local Budgets

    OpenAIRE

    Ionel Eduard Ionescu; Cristian Constantin Oprea

    2012-01-01

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

  15. A study of starch gelatinisation behaviour in hydrothermally-processed plant food tissues and implications for in vitro digestibility

    OpenAIRE

    Edwards, Cathrina H; Warren, Frederick J; Campbell, Grant M.; Gaisford, Simon; Royall, Paul G.; Butterworth, Peter J; Ellis, Peter R

    2015-01-01

    The aim of this study was to investigate the role of the plant food matrix in influencing the extent of starch gelatinisation during hydrothermal processing, and its implications for starch digestibility. Differential scanning calorimetry (DSC) was used to provide a detailed examination of the gelatinisation behaviour of five distinct size fractions (diameters

  16. 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.

  17. Wastewater treatment by a natural wetland: the Nakivubo swamp, Uganda : processes and implications

    OpenAIRE

    Kansiime, F.; Nalubega, M.

    1999-01-01

    An investigation to assess the capacity of the Nakivubo swamp, Kampala-Uganda (which has been receiving partially treated sewage from the city for more than 30 years now), to remove nutrients and pathogens was carried out. The aim of the study was to evaluate the potential of this swamp to remove nutrients and pathogens from wastewater in a sustainable way, with emphasis on describing and quantifying their pathways, transformations and budgets.From field studies, water balance terms of channe...

  18. Hvordan spres beyond budgeting?

    OpenAIRE

    Navekvien, Kristian Andreassen; Johnsen, Mathias Siljedal

    2011-01-01

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

  19. PMSI and budget allocation

    Directory of Open Access Journals (Sweden)

    Marty M

    2000-03-01

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

  20. Hvordan spres Beyond Budgeting?

    OpenAIRE

    Navekvien, Kristian Andreassen; Johnsen, Mathias Siljedal

    2011-01-01

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

  1. Intertemporal Budgeting and Efficiency

    OpenAIRE

    Shawna Grosskopf; Rolf Fare; Suthathip Yaisawarng

    1995-01-01

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

  2. PMSI and budget allocation

    OpenAIRE

    Marty M; Toselli A; Vincke B

    2000-01-01

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

  3. Programme budget 1981

    International Nuclear Information System (INIS)

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

  4. 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…

  5. Talent or Talents: Intellectual Exceptionality Approaches and their Implications in the Educational Process

    Directory of Open Access Journals (Sweden)

    René Javier Barraza-López

    2015-09-01

    Full Text Available This paper points out the importance that, in the practice, the educational system gives to the academic talent, leaving in a second place other forms of talent, for example, those comprised in the multiple intelligence or emotional intelligence theories. The purpose of this paper is to present different underlying approaches of talent coexisting in education at various levels, demonstrating some of their potential implications in the educational practice and in the academic achievement of students. In this regard, the emergence of recent theories –as the multiple intelligence Gardner (2001, and the emotional intelligence Mayer and Salovey (1997 theories– has put into question the traditional intelligence approaches, which have influenced the concept and practice of teachers concerning a successful formal education. All of this tends to increase the gap between “smart” and “normal”, perpetuating the segregation culture through academic means. Based on this, this paper exposes the need to take into consideration the students’ different skills and talents when planning and evaluating the teaching-learning process, and enhance teaching training through didactic and evaluation methodologies to achieve such integration. For this, the present study provides some evaluation and classroom methodologies. The study also highlights the need to develop, systematize, and validate a broader range of teaching-learning methodologies that can be transmitted to the faculty, in order to gradually move towards a more inclusive, higher quality education.

  6. Language as a multimodal phenomenon: implications for language learning, processing and evolution.

    Science.gov (United States)

    Vigliocco, Gabriella; Perniss, Pamela; Vinson, David

    2014-09-19

    Our understanding of the cognitive and neural underpinnings of language has traditionally been firmly based on spoken Indo-European languages and on language studied as speech or text. However, in face-to-face communication, language is multimodal: speech signals are invariably accompanied by visual information on the face and in manual gestures, and sign languages deploy multiple channels (hands, face and body) in utterance construction. Moreover, the narrow focus on spoken Indo-European languages has entrenched the assumption that language is comprised wholly by an arbitrary system of symbols and rules. However, iconicity (i.e. resemblance between aspects of communicative form and meaning) is also present: speakers use iconic gestures when they speak; many non-Indo-European spoken languages exhibit a substantial amount of iconicity in word forms and, finally, iconicity is the norm, rather than the exception in sign languages. This introduction provides the motivation for taking a multimodal approach to the study of language learning, processing and evolution, and discusses the broad implications of shifting our current dominant approaches and assumptions to encompass multimodal expression in both signed and spoken languages. PMID:25092660

  7. Implications of Using Thermal Desorption to Remediate Contaminated Agricultural Soil: Physical Characteristics and Hydraulic Processes.

    Science.gov (United States)

    O'Brien, Peter L; DeSutter, Thomas M; Casey, Francis X M; Derby, Nathan E; Wick, Abbey F

    2016-07-01

    Given the recent increase in crude oil production in regions with predominantly agricultural economies, the determination of methods that remediate oil contamination and allow for the land to return to crop production is increasingly relevant. Ex situ thermal desorption (TD) is a technique used to remediate crude oil pollution that allows for reuse of treated soil, but the properties of that treated soil are unknown. The objectives of this research were to characterize TD-treated soil and to describe implications in using TD to remediate agricultural soil. Native, noncontaminated topsoil and subsoil adjacent to an active remediation site were separately subjected to TD treatment at 350°C. Soil physical characteristics and hydraulic processes associated with agricultural productivity were assessed in the TD-treated samples and compared with untreated samples. Soil organic carbon decreased more than 25% in both the TD-treated topsoil and the subsoil, and total aggregation decreased by 20% in the topsoil but was unaffected in the subsoil. The alteration in these physical characteristics explains a 400% increase in saturated hydraulic conductivity in treated samples as well as a decrease in water retention at both field capacity and permanent wilting point. The changes in soil properties identified in this study suggest that TD-treated soils may still be suitable for sustaining vegetation, although likely at a slightly diminished capacity when directly compared with untreated soils. PMID:27380094

  8. New model of Brazilian electric sector: implications of sugarcane bagasse on the distributed generation process

    Energy Technology Data Exchange (ETDEWEB)

    Oliveira, Celso E.L. de; Rabi, Jose A. [Universidade de Sao Paulo (GREEN/FZEA/USP), Pirassununga, SP (Brazil). Fac. de Zootecnia e Engenharia de Alimentos. Grupo de Pesquisa em Reciclagem, Eficiencia Energetica e Simulacao Numerica], Emails: celsooli@usp.br, jrabi@usp.br; Halmeman, Maria Cristina [Universidade Estadual Paulista (FCA/UNESP), Botucatu, SP (Brazil). Fac. de Ciencias Agronomicas

    2008-07-01

    Distributed generation has become an alternative for the lack of resources to large energy projects and for recent facts that have changed the geopolitical panorama. The later have increased oil prices so that unconventional sources have become more and more feasible, which is an issue usually discussed in Europe and in USA. Brazil has followed such world trend by restructuring the electrical sector as well as major related institutions, from generation to commercialization and sector regulation while local legislation has enabled the increase of distributed generation. It regulates the role of the independent energy producer so as to provide direct business between the later and a great consumer, which is an essential step to enlarge energy market. Sugarcane bagasse has been used to produce both electric energy and steam and this paper analyzes and discusses the major implications of a new model for Brazilian electric sector based on sugarcane bagasse use as means to increase distributed generation process, particularly concerned with the commercialization of energy excess. (author)

  9. An Inquiry into the Creative Process of Butoh: With Reference to the Implications of Eastern and Western Significances

    OpenAIRE

    Liao, P.

    2006-01-01

    This thesis investigates the creative processes of Butoh choreography. A phenomenological perspective is used in this thesis to explore the implications for choreographers of the choreographic options employed in Butoh creative processes. Phenomenology corresponds to the Japanese philosophical context which gave birth to Butoh, elucidating the worldview merging with the universe which underpins Butoh. In terms of phenomenology, merging with the universe is firstly understood as a state of int...

  10. 32 CFR 989.6 - Budgeting and funding.

    Science.gov (United States)

    2010-07-01

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

  11. Performance budgeting in the United Kingdom

    OpenAIRE

    Zafar Noman

    2008-01-01

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

  12. Technology of budgeting as a tool of managing sugar beet production

    OpenAIRE

    Biryuk Olena G.; Korol Viktoriya V.

    2013-01-01

    The article considers main methodical principles of development of the system of budgets of sugar beet production. The article analyses, systemises and generalises theoretical developments of scientists and takes into account practice of agricultural enterprises to prove that the most prospective of the process oriented approach to budgeting. It considers main directions of budgeting as a control tool. It identifies topical problems of the budgeting process in integration agro-industrial form...

  13. Sensitivity of Holocene atmospheric CO2 and the modern carbon budget to early human land use: analyses with a process-based model

    Directory of Open Access Journals (Sweden)

    F. Joos

    2011-01-01

    Full Text Available A Dynamic Global Vegetation model coupled to a simplified Earth system model is used to simulate the impact of anthropogenic land cover changes (ALCC on Holocene atmospheric CO2 and the contemporary carbon cycle. The model results suggest that early agricultural activities cannot explain the mid to late Holocene CO2 rise of 20 ppm measured on ice cores and that proposed upward revisions of Holocene ALCC imply a smaller contemporary terrestrial carbon sink. A set of illustrative scenarios is applied to test the robustness of these conclusions and to address the large discrepancies between published ALCC reconstructions. Simulated changes in atmospheric CO2 due to ALCC are less than 1 ppm before 1000 AD and 30 ppm at 2004 AD when the HYDE 3.1 ALCC reconstruction is prescribed for the past 12 000 years. Cumulative emissions of 69 GtC at 1850 and 233 GtC at 2004 AD are comparable to earlier estimates. CO2 changes due to ALCC exceed the simulated natural interannual variability only after 1000 AD. To consider evidence that land area used per person was higher before than during early industrialisation, agricultural areas from HYDE 3.1 were increased by a factor of two prior to 1700 AD (scenario H2. For the H2 scenario, the contemporary terrestrial carbon sink required to close the atmospheric CO2 budget is reduced by 0.5 GtC yr−1. Simulated CO2 remains small even in scenarios where average land use per person is increased beyond the range of published estimates. Even extreme assumptions for preindustrial land conversion and high per-capita land use do not result in simulated CO2 emissions that are sufficient to explain the magnitude and the timing of the late Holocene CO2 increase.

  14. Program Classification for Performance-Based Budgeting

    OpenAIRE

    Robinson, Marc

    2013-01-01

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

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

    NARCIS (Netherlands)

    Rizov, M.I.

    2008-01-01

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

  16. Ionizing photon budget: constraints from galaxies

    Science.gov (United States)

    Östlin, Göran

    2015-08-01

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

  17. 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

  18. Stress in the lithosphere from non-tectonic loads with implications for plate boundary processes

    Science.gov (United States)

    Luttrell, Karen Marie

    Stress in the lithosphere from non-tectonic loads is calculated, making use of semi-analytic Fourier models. Sources of non-tectonic stress include coastal lithospheric bending in response to the rise in eustatic sea level since the Last Glacial Maximum, lithospheric rebound and pore pressure changes in response to the intermittent load of Ancient Lake Cahuilla in the Salton trough, stress sustained through the formation and long-term support of local short-wavelength topography, and topography created by the ejecta debris from impact craters on the surface of the icy Galilean satellites. Stresses from time varying surface water loads are calculated along major plate boundaries globally to determine to what extent, if any, these loads influence the major tectonic processes at work in plate boundary regions, such as the earthquake cycle on major faults. It is determined that the stress perturbations from these loads are generally an order of magnitude smaller than the tectonic stress accumulation rate. Their ability to noticeably affect the seismic cycle is therefore restricted to specific circumstances including when the tectonic loading rate is particularly low, such as along secondary plate boundary fault structures, when the nontectonic loading rate is particularly high, such as in the case of catastrophic flooding events, or when the fault in question is already critically stressed to a near-failure level. Stresses from local topography are calculated along the global mid-ocean ridge and along the Chilean subduction megathrust. The predicted orientations of these stresses are compared to a presumed ridge-normal and transform-strike-slip faulting regime or the focal mechanism of a single large earthquake, respectively. Quantitative constraints for the coincident tectonic stresses are subsequently established with implications for the strength of the plate boundary faults and the necessity of particular topographic and bathymetric features.

  19. The ISO 14001 EMS Implementation Process and Its Implications: A Case Study of Central Japan.

    Science.gov (United States)

    Mohammed

    2000-02-01

    / This study aims to investigate the ISO 14001 implementation process and its implications for regional environmental management. The region of Central Japan (known as Chubu in Japanese, which literally means center) was chosen for this case study. The study focuses on selected issues such as the: (1) trends and motives of private firms in the implementation of an ISO 14001-based environmental management system (EMS); (2) obstacles during system implementation; (3) role of the system in enhancing environmental performance within the certified organization; and (4) relation between the major stakeholders, local citizens, governments, and firms after adopting the system. To achieve these objectives, a questionnaire survey was mailed to all certified firms in the region. A 58% response was achieved overall. The results show that the main aims behind the adoption of ISO 14001 by firms in the Chubu region are to improve the environmental aspects within the enterprises and to enhance the employees' environmental awareness and capacity. The results have also shown that the ISO 14001-based EMS has had a great effect on a firm's environmental status as certified firms have claimed that natural resources such as fuel, water, and paper consumption have been more efficiently managed after adopting the system. Implementation of the system causes the firms to consider the role of the local people and the government in more effectively involving the local people in the firm's daily environmental activities. It also helps to enhance the environmental awareness among the local people. Adopting the system also promotes a better relation within the enterprises affiliated to the same group, such as more attention given by the parent firms (head offices) towards other firms working for the same group, or branches-mainly small and medium sized enterprises (SMEs)-in the field of EMS. Finally, the results show that firms give serious consideration to their final products' impacts on the

  20. Effects of fire on soil CO2 - Implications for karst processes

    Science.gov (United States)

    Coleborn, K.; Spate, A.; Tozer, M.; Treble, P. C.; Andersen, M. S.; Fairchild, I. J.; Baker, A.; Meehan, S.; Baker, A.

    2014-12-01

    Fire reduces soil CO2 concentration by destroying vegetation and soil dwelling microbial communities thus reducing both heterotrophic and autotrophic contributions to soil respiration. While reductions in microbial respiration are short-lived, root respiration can take longer to recover, depending on the dominant growth forms (e.g. trees vs herbs) and modes of post-fire recovery (e.g. resprouting vs seedling establishment). This study aimed to quantify whether soil CO2 concentration was reduced ~5 years and ~10 years after a fire in a subalpine karst environment in south-eastern Australia and to consider the implications for karst dissolution processes and speleothem growth rate. Paired sites with burnt and unburnt soil were compared with regards to CO2 concentrations, soil moisture and soil temperature. Samples were taken from a grassland site and woodland site burnt ~5 years ago and a woodland site burnt ~10 years ago. The results showed that soil respiration was depressed in burnt sites relative to the unburnt pair in both the grassland and woodland sites after ~5 years; however, after ~10 years there was no significant difference between the burnt and control woodland sites. This indicates that soil CO2 concentration takes between 5-10 years to return to pre-fire levels in subalpine environments in south-eastern Australia. In a karst environment, this long-term reduction in soil CO2 concentration caused by fire is likely to cause a decreased stalagmite growth that could be incorrectly attributed to multiannual climatic drying, such as the El Nino Southern Oscillation, when reconstructing past environmental change from stalagmite records.

  1. 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.

  2. TRADITIONAL BUDGETING VERSUS BEYOND BUDGETING: A LITERATURE REVIEW

    OpenAIRE

    CARDOS ILDIKO REKA; PETE STEFAN; CARDOS VASILE DANIEL

    2014-01-01

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

  3. Baseline budgeting for continuous improvement.

    Science.gov (United States)

    Kilty, G L

    1999-05-01

    This article is designed to introduce the techniques used to convert traditionally maintained department budgets to baseline budgets. This entails identifying key activities, evaluating for value-added, and implementing continuous improvement opportunities. Baseline Budgeting for Continuous Improvement was created as a result of a newly named company president's request to implement zero-based budgeting. The president was frustrated with the mind-set of the organization, namely, "Next year's budget should be 10 to 15 percent more than this year's spending." Zero-based budgeting was not the answer, but combining the principles of activity-based costing and the Just-in-Time philosophy of eliminating waste and continuous improvement did provide a solution to the problem. PMID:10387778

  4. Balancing local budgets in Romania

    OpenAIRE

    Attila GYÖRGY

    2014-01-01

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

  5. 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

  6. A Budget for the People

    Institute of Scientific and Technical Information of China (English)

    2011-01-01

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

  7. Operational budgeting using fuzzy goal programming

    OpenAIRE

    Saeed Mohammadi; Kamran Feizi; Ali Khatami Firouz Abadi

    2013-01-01

    Having an efficient budget normally has different advantages such as measuring the performance of various organizations, setting appropriate targets and promoting managers based on their achievements. However, any budgeting planning requires prediction of different cost components. There are various methods for budgeting planning such as incremental budgeting, program budgeting, zero based budgeting and performance budgeting. In this paper, we present a fuzzy goal programming to estimate oper...

  8. A Zero-Base Approach to Medical School Planning and Budgeting.

    Science.gov (United States)

    Herrmann, Thomas J.; And Others

    1981-01-01

    The University of Michigan Medical School concluded that the traditional budgeting process failed to discriminate adequately among programs. The school developed a new system for managing resources utilizing the principles of zero-base budgeting. The new budget/planning system is described. (Author/MLW)

  9. From Program to Performance Budgeting: The Challenge for Emerging Market Economies

    OpenAIRE

    Jack Diamond

    2003-01-01

    Many emerging market economies are trying to improve their budget processes and move to performance-based budgeting. This paper first reviews the evolution of the "new" performance budgeting model, increasingly being applied in industrial countries. By identifying its main components, the tasks faced by emerging market economies when converting their present budget systems to this model are determined. It is recognized that this conversion will not be easy and will require four major reform e...

  10. Multi-Year Budgeting: A Review of International Practices and Lessons for Developing and Transitional Economies

    OpenAIRE

    Boex, L.F. Jameson; Martinez-Vazquez, Jorge; Robert M McNab

    2000-01-01

    In recent years, many developed countries have moved to develop their annual budget process in a strategic multi-year framework. While a common feature of multi-year budgeting approaches is the inclusion of revenue forecasts and expenditures estimates for two or three years beyond the current year, multi-year budget practices vary substantially between countries. This article reviews multi-year budgeting practices in six developed countries (Australia, Austria, Germany, New Zea...

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

    OpenAIRE

    Rahmatollah Mohammadipour

    2014-01-01

    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 p...

  12. Aligning collections budget with program priorities: A modified zero-based approach

    OpenAIRE

    Chan, GRYC

    2008-01-01

    The paper discusses the impact of zero-based budgeting on the budget allocation process at the University of Hong Kong Libraries (HKUL). The challenges and strategies to optimize the collections budget in reallocating resources from print to electronic publication within an environment of inflationary increases and reduced funding increases are addressed. An examination into HKUL's past and current practices compares and contrasts the use of different budget allocation methodologies. A recent...

  13. BUDGETING AS A TOOLFOR EFFECTIVE MANAGEMENT INVESTMENT ACTIVITY OF ENTERPRISES RAILWAYS

    OpenAIRE

    Karacharova, E.; Obruch, A.

    2014-01-01

    In this article, the authors evaluated the budgeting process as a tool for effective investment management of railway transport. Given the interpretation of "budgeting", its basic definition, direction and execution conditions. The analysis of recent publications and studies it was observed that at the present stage of economic development is budgeting at the micro level, at the level of the enterprise, the most attention. The authors note that budgeting is not in any way replace the control ...

  14. Formula budgeting: The economics and analytics of fiscal policy under rules

    OpenAIRE

    Eric A. Hanushek

    1986-01-01

    The dramatic change in aggregate fiscal policy in recent years has contributed to a shift from process rules to allocation rules in federal budgeting. Although the allocation rules inherent in formula budgeting seem to offer fairness in times of fiscal constraint, they actually impose arbitrary program-level budgets that reflect the peculiarities of baselines, accounting conventions, and time horizons. Formula budgeting also changes the analytical environment, forcing policy analysts to pay g...

  15. 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.

  16. A comparison of estimates of basin-scale soil-moisture evapotranspiration and estimates of riparian groundwater evapotranspiration with implications for water budgets in the Verde Valley, Central Arizona, USA

    Science.gov (United States)

    Tillman, Fred; Wiele, Stephen M.; Pool, Donald R.

    2015-01-01

    Population growth in the Verde Valley in Arizona has led to efforts to better understand water availability in the watershed. Evapotranspiration (ET) is a substantial component of the water budget and a critical factor in estimating groundwater recharge in the area. In this study, four estimates of ET are compared and discussed with applications to the Verde Valley. Higher potential ET (PET) rates from the soil-water balance (SWB) recharge model resulted in an average annual ET volume about 17% greater than for ET from the basin characteristics (BCM) recharge model. Annual BCM PET volume, however, was greater by about a factor of 2 or more than SWB actual ET (AET) estimates, which are used in the SWB model to estimate groundwater recharge. ET also was estimated using a method that combines MODIS-EVI remote sensing data and geospatial information and by the MODFLOW-EVT ET package as part of a regional groundwater-flow model that includes the study area. Annual ET volumes were about same for upper-bound MODIS-EVI ET for perennial streams as for the MODFLOW ET estimates, with the small differences between the two methods having minimal impact on annual or longer groundwater budgets for the study area.

  17. A Study of the Organization and Budgeting Process of the Connecticut and California Community Colleges: What Can Be Learned from the Contrast?

    Science.gov (United States)

    Van Enoo, Sharon

    Drawing from an extensive literature review and interviews with state officials, this paper examines the different methods used in the funding processes of the community colleges in Conncecticut and California, traces the evolution of these funding systems, and offers recommendations on how the two states can learn from the recent changes each has…

  18. IMPLICATIONS OF RESOURCE PLANNING, INNOVATION AND LEARNING FOR WORK PROCESSES AND PERFORMANCE MANAGEMENT

    OpenAIRE

    Marius-Dan Dalotă; Laura Tănăsoaica

    2010-01-01

    This paper focuses on the implementation issues associated with the innovation of enterprise resource planning (ERP) to achieve innovative large-scale change in organisations. If innovation and learning become part of a firm's leading performance indicators, this is sure to have implications for performance management (PM).

  19. Revisiting Nature vs. Nurture: Implications for the Teaching/Learning Process.

    Science.gov (United States)

    French, Fred

    2003-01-01

    Child development theories conclude that nature and nurture interactively shape individual development. Implications for education are that children learn better when they feel wanted and are in a supportive environment. Teaching needs to go beyond pure content and focus on learning how to learn. Assessment should focus on the use of knowledge…

  20. Debating personal health budgets.

    Science.gov (United States)

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

    2016-02-01

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

  1. 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.

  2. 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....

  3. Zero-Base Budgeting:; An Institutional Experience.

    Science.gov (United States)

    Alexander, Donald L.; Anderson, Roger C.

    Zero-base budgeting as it is used at Allegany College is described. Zero-based budgeting is defined as a budgeting and planning approach that requires the examination of every item in a budget request as if the request were being proposed for the first time. Budgets (decision packages) are first made up for decision units (i.e., a course for the…

  4. Service Increases Fueling Budget Growth

    Science.gov (United States)

    Cottrell, Terry

    2011-01-01

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

  5. Education Takes Hit in Budgets

    Science.gov (United States)

    Cavanagh, Sean

    2011-01-01

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

  6. Carbon budgets in symbiotic associations

    Energy Technology Data Exchange (ETDEWEB)

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

    1983-01-01

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

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

    Directory of Open Access Journals (Sweden)

    CARLOS SANTISO

    2015-09-01

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

  8. 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…

  9. NSF and NASA budgets increased

    Science.gov (United States)

    Bell, Peter M.

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

  10. Implications of functional anatomy on information processing in the deep cerebellar nuclei

    OpenAIRE

    Jacobson, Gilad A.; Dana Cohen

    2009-01-01

    The cerebellum has been implicated as a major player in producing temporal acuity. Theories of cerebellar timing typically emphasize the role of the cerebellar cortex while overlooking the role of the deep cerebellar nuclei (DCN) that provide the sole output of the cerebellum. Here we review anatomical and electrophysiological studies to shed light on the DCN’s ability to support temporal pattern generation in the cerebellum. Specifically, we examine data on the structure of the DCN, th...

  11. Implications of Functional Anatomy on Information Processing in the Deep Cerebellar Nuclei

    OpenAIRE

    Baumel, Yuval; Jacobson, Gilad A.; Cohen, Dana

    2009-01-01

    The cerebellum has been implicated as a major player in producing temporal acuity. Theories of cerebellar timing typically emphasize the role of the cerebellar cortex while overlooking the role of the deep cerebellar nuclei (DCN) that provide the sole output of the cerebellum. Here we review anatomical and electrophysiological studies to shed light on the DCN's ability to support temporal pattern generation in the cerebellum. Specifically, we examine data on the structure of the DCN, the biop...

  12. Assessment of heavy metals introduced into food through milling process: health implications

    International Nuclear Information System (INIS)

    The present study was conducted to characterised and assesss heavy metal contamination in food through milling process and their health implications. Grinding plate made from Ghana, India and Nigeria purchased from the Ghanaian open market were used for this work. Maize from the same farm was milled into flour using the three grinding plate inserted into three different corn milling machines operating on commercial bases. Th first grinding was done immediately after the insertion of the newly sharpened plates into the machines. The plates were left for continuous daily usage. Subsequent milling of the maize was done after intervals of one month. The grinding plates and maize flour was analysed using Atomic absorption spectrophometer (AAS). The resultes recorded indicated that the heavy metals content o the Ghanaian, Indian and Nigerian made plates had the e similar metal contents but varied in terms of the individual metal concentrations. Flour from the Ghanaian made plates had the highest level of contaminants with the least from that of the Indian made plates. Generally, the highest levels of contamination were observed in the fist milling for the three plates as compared to the three subsequent milling at monthly interval. The contamination levels showed a decreasing trend from the first month (first milling ) to the fourth month (fourth milling). Cu, Cr and Ni showed concentrations above the permissible limit set by FAO/WHO in milled maize using Ghanaian made plate. Copper (Cu) recorded a concentration value between 15.04 mg/kg to 10.21mg.kg, 11.25 mg/kg to 9.13mg/kg and 10.36mg/kg and 9.68mg/kg using the Ghanaian-, Indian and Nigerian made plate respectively. Chromium (Cr) recorded a concentration between 1.51 mg/kg to 0.96 mg/kg, 1.03mg/kg to 0.91 mg/kg and 0.98mg/kg to 0.80 mg/kg using Ghanaian-, Indian and Nigerian made plates respectively. Nickel (Ni) recorded a concentration value between 23.23 mg/kg to 10.43 mg/kg, 11.46mg/kg to 10.43 mg/kg and 12.55 mg

  13. Using sediment 'fingerprints' to assess sediment-budget errors, north Halawa Valley, Oahu, Hawaii, 1991-92

    Science.gov (United States)

    Hill, B.R.; DeCarlo, E.H.; Fuller, C.C.; Wong, M.F.

    1998-01-01

    Reliable estimates of sediment-budget errors are important for interpreting sediment-budget results. Sediment-budget errors are commonly considered equal to sediment-budget imbalances, which may underestimate actual sediment-budget errors if they include compensating positive and negative errors. We modified the sediment 'fingerprinting' approach to qualitatively evaluate compensating errors in an annual (1991) fine (<63 ??m) sediment budget for the North Halawa Valley, a mountainous, forested drainage basin on the island of Oahu, Hawaii, during construction of a major highway. We measured concentrations of aeolian quartz and 137Cs in sediment sources and fluvial sediments, and combined concentrations of these aerosols with the sediment budget to construct aerosol budgets. Aerosol concentrations were independent of the sediment budget, hence aerosol budgets were less likely than sediment budgets to include compensating errors. Differences between sediment-budget and aerosol-budget imbalances therefore provide a measure of compensating errors in the sediment budget. The sediment-budget imbalance equalled 25% of the fluvial fine-sediment load. Aerosol-budget imbalances were equal to 19% of the fluvial 137Cs load and 34% of the fluval quartz load. The reasonably close agreement between sediment- and aerosol-budget imbalances indicates that compensating errors in the sediment budget were not large and that the sediment-budget imbalance as a reliable measure of sediment-budget error. We attribute at least one-third of the 1991 fluvial fine-sediment load to highway construction. Continued monitoring indicated that highway construction produced 90% of the fluvial fine-sediment load during 1992. Erosion of channel margins and attrition of coarse particles provided most of the fine sediment produced by natural processes. Hillslope processes contributed relatively minor amounts of sediment.

  14. Civil society organizations, participation and budgeting

    OpenAIRE

    Willmore, Larry

    2004-01-01

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

  15. Multi-site risk-based project planning, optimization, sequencing and budgeting process and tool for the integrated facility disposition project - 59394

    International Nuclear Information System (INIS)

    Document available in abstract form only. Full text of publication follows: Faced with the DOE Complex Transformation, NNSA was tasked with developing an integrated plan for the decommissioning of over 400 facilities and 300 environmental remediation units, as well as the many reconfiguration and modernization projects at the Oak Ridge National Laboratory (ORNL) and Y-12 Complex. Manual scheduling of remediation activities is time-consuming, labor intensive, and inherently introduces bias and unaccounted for aspects of the scheduler or organization in the process. Clearly a tool was needed to develop an objective, unbiased baseline optimized project sequence and schedule with a sound technical foundation for the Integrated Facility Disposition Project (IFDP). In generating an integrated disposition schedule, each project (including facilities, environmental sites, and remedial action units) was identified, characterized, then ranked relative to other projects. Risk matrices allowed for core project data to be extrapolated into probable contamination levels, relative risks to the public, and other technical and risk parameters to be used in the development of an overall ranking. These matrices ultimately generated a complete data set that were used in the Ranking and Sequencing Model (RSM), commonly referred to as the SUPER model, for its numerous abilities to support D and D planning, prioritization, and sequencing

  16. How much Solidarity is in the EU Budget?

    Directory of Open Access Journals (Sweden)

    Kölling Mario

    2015-12-01

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

  17. Experimental and modeling study of the impact of vertical transport processes from the boundary-layer on the variability and the budget of tropospheric ozone; Etude experimentale et numerique de l'influence des processus de transport depuis la couche-limite sur la variabilite et le bilan d'ozone tropospherique

    Energy Technology Data Exchange (ETDEWEB)

    Colette, A

    2005-12-15

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

  18. Global carbon budget 2014

    Science.gov (United States)

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

    2015-05-01

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

  19. 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

  20. An evaluation of the management of the selection process for educators at primary schools in the North West Area : theoretical and practical implications / A.T. Aphane

    OpenAIRE

    Aphane, A.T.

    2006-01-01

    The aim of the research is about the evaluation of the management of the selection for educators at a primary school in the North West, Klerksdorp District and to consider theoretical and practical implications. Questionnaires were used as the main measuring instrument. The findings of the research revealed that some of the role players lack necessary skills and expertise to be part of the selection process. Policy implications were found to have an effect on the process. Ne...

  1. Processing deficits in monitoring analog and digital displays: Implications for attentional theory and mental-state estimation research

    Science.gov (United States)

    Payne, David G.; Gunther, Virginia A. L.

    1988-01-01

    Subjects performed short term memory tasks, involving both spatial and verbal components, and a visual monitoring task involving either analog or digital display formats. These two tasks (memory vs. monitoring) were performed both singly and in conjunction. Contrary to expectations derived from multiple resource theories of attentional processes, there was no evidence that when the two tasks involved the same cognitive codes (i.e., either both spatial or both verbal/linguistics) there was more of a dual task performance decrement than when the two tasks employed different cognitive codes/processes. These results are discussed in terms of their implications for theories of attentional processes and also for research in mental state estimation.

  2. Job Burnout Process and its Implications in HRM Practices: A Case Study of Trainee Doctors in Public Health Organization

    Directory of Open Access Journals (Sweden)

    Shabana Naveed

    2013-01-01

    Full Text Available This study explores process of job burnout based on a case study conducted on trainee doctors in Lady Willington Hospital, Lahore. The study builds arguments from Job Demand-Resource (JD-R model and explains the process in light of Conservation of Resource (COR theory. Qualitative research methodology has been adopted in which data is collected through three focus group discussions and twenty-one semi-structured in-depth interviews. The procession development of job burnout syndrome is explored and presented in a model in which emotional exhaustion is found to be the first stage of burnout leading to depersonalized approach of doctors towards patients and colleagues which generate feelings of diminished self accomplishments. Theoretical and practical implications of findings are discussed.

  3. NASA budget increases for 1994

    Science.gov (United States)

    Leath, Audrey T.

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

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

    Science.gov (United States)

    Zakirova, Venera

    2014-11-01

    Gender-based discrimination is found in all economies in the world. Women's unpaid work accounts for about half of the world GDP, yet women remain under-valued and under-represented in national policies worldwide. The question of gender budgeting and citizens' participation in budgeting and governance processes has gained attention in recent years, but Russia is far from implementing these. Instead, blindness to gender issues dominates in national strategies and budgets. This paper explores these issues and looks in-depth at them in the decentralisation process in Bashkortostan, a central Russian republic. Civil society institutions whose role is to strengthen the links between government, civil society and the community in Bashkortostan, such as Public Chambers and Municipalities, lack the capacity to introduce participatory gender budgeting. As a result, no systematic participatory planning, let alone planning that is gender-sensitive, has taken place there. PMID:25555777

  5. Proteinaceous inhibitors of carbohydrate-active enzymes in cereals - implication in agriculture, cereal-processing and nutrition

    DEFF Research Database (Denmark)

    Juge, Nathalie; Svensson, Birte

    2006-01-01

    Enzymes that degrade, modify, or create glycosidic bonds are involved in carbohydrate biosynthesis and remodelling. Microbial carbohydrate-active enzymes form the basis of current green technology in the food, feed, starch, paper and pulp industries and the revolution in genomics may offer long......-term gains on the quality and quantity of the raw materials. Proteinaceous inhibitors of carbohydrate-active enzymes (alpha-amylase, limit-dextrinase, polygalacturonase, pectin lyase, pectin methylesterase, invertase and xyloglucan endoglucanase) naturally occur in plants where they are involved in various...... knowledge on their structure, function, and implication in cereal processing, agriculture and nutrition. (c) 2006 Society of Chemical Industry...

  6. Fission barriers for r-process nuclei and implications for astrophysics

    International Nuclear Information System (INIS)

    The authors present calculations of fission-barrier heights, beta decay energies, and neutron separation energies for nuclei with 76 ≤ Z ≤ 100 and 140 ≤ N ≤ 184. For these nuclear-structure calculations they use the macroscopic-microscopic method with a Yukawa-plus-exponential macroscopic model and a folded-Yukawa microscopic model. The barrier-heights they finda re higher than those calculated in previous studies using the droplet macroscopic model. They discuss the implications of the new results on fission-barrier heights for astrophysics

  7. "Threshold Effects in the U.S. Budget Deficit"

    OpenAIRE

    Philip Arestis; Andrea Cipollini; Bassam Fattouh

    2002-01-01

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

  8. BUDGETARY PARTICIPATION AND PROCEDURAL JUSTICE: EVIDENCE FROM STRETCH BUDGET CONDITION

    OpenAIRE

    Ertambang Nahartyo

    2013-01-01

    This study examines the role of group value element of procedural fairness in explaining how individuals take into account fairness conditions in making judgment regarding budgeting process. Furthermore, the study extends prior research in procedural fairness by observing the individual behavior in a stretch budget condition. College students serve as subjects in an experiment. Manipulations of control and group value are randomly assigned to the participants. Two dependent variables, procedu...

  9. Does Participatory Budgeting Improve Decentralized Public Service Delivery?

    OpenAIRE

    Diether W. Beuermann; Amelina, Maria

    2014-01-01

    This paper provides the first experimental evaluation of the participatory budgeting model showing that it increased public participation in the process of public decision making, increased local tax revenues collection, channeled larger fractions of public budgets to services stated as top priorities by citizens, and increased satisfaction levels with public services. These effects, however, were found only when the model was implemented in already-mature administratively and politically dec...

  10. How to budget for a nuclear retrofit

    International Nuclear Information System (INIS)

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

  11. 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...

  12. 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).

  13. Implications of critical chain methodology for business process flexible automation projects in economic organizations

    OpenAIRE

    Paul BRUDARU

    2009-01-01

    Business processes flexible automation projects involve the use of methods and technologies from Business Processes Management area (BPM) that aim at increasing the agility of organizations in changing the business processes as response to environmental changes. BPM-type projects are a mix between process improvement projects and software development which implies a high complexity in managing them. The successful implementation of these projects involves overcoming problems inherent as delay...

  14. Collaborative Course Design: Changing the Process, Acknowledging the Context, and Implications for Academic Development

    Science.gov (United States)

    Ziegenfuss, Donna Harp; Lawler, Patricia A.

    2008-01-01

    This research study describes the experiences and perceptions of an instructor and an instructional design specialist who collaborated on the design and implementation of a university course using a new course design process. Findings uncovered differences between an informal collaboration process and the adaptation of that process for…

  15. Understanding the Recent Methane Budget

    Science.gov (United States)

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

    2010-12-01

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

  16. Successful budgeting for small business

    OpenAIRE

    Cheng, Yafang

    2006-01-01

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

  17. Gender-Responsive Government Budgeting

    OpenAIRE

    Feridoun Sarraf

    2003-01-01

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

  18. Voting behavior and budget stability

    OpenAIRE

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

    2013-01-01

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

  19. Budget variance analysis using RVUs.

    Science.gov (United States)

    Berlin, M F; Budzynski, M R

    1998-01-01

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

  20. 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)

  1. Dual psychological processes underlying public stigma and the implications for reducing stigma

    Directory of Open Access Journals (Sweden)

    John B. Pryor

    2008-01-01

    Full Text Available People with serious illness or disability are often burdened with social stigma that promotes a cycle of poverty via unemployment, inadequate housing and threats to mental health. Stigma may be conceptualized in terms of self-stigma (e.g, shame and lowered self-esteem or public stigma (e.g, the general public's prejudice towards the stigmatized. This article examines two psychological processes that underlie public stigma: associative processes and rule-based processes. Associative processes are quick and relatively automatic whereas rule-based processes take longer to manifest themselves and involve deliberate thinking. Associative and rule-based thinking require different assessment instruments, follow a different time course and lead to different effects (e.g, stigma-by-association vs attributional processing that results in blame. Of greatest importance is the fact that each process may require a different stigma-prevention strategy.

  2. Clinical psychology of Internet addiction: a review of its conceptualization, prevalence, neuronal processes, and implications for treatment

    Directory of Open Access Journals (Sweden)

    Pontes HM

    2015-05-01

    Full Text Available Halley M Pontes, Daria J Kuss, Mark D Griffiths International Gaming Research Unit, Psychology Division, Nottingham Trent University, Nottingham, UK Abstract: Research into Internet addiction (IA has grown rapidly over the last decade. The topic has generated a great deal of debate, particularly in relation to how IA can be defined conceptually as well as the many methodological limitations. The present review aims to further elaborate and clarify issues that are relevant to IA research in a number of areas including: definition and characterization, incidence and prevalence rates, associated neuronal processes, and implications for treatment, prevention, and patient-specific considerations. It is concluded that there is no consensual definition for IA. Prevalence rates among nationally representative samples across several countries vary greatly (from 1% to 18.7%, most likely reflecting the lack of methodological consistency and conceptual rigor of the studies. The overlaps between IA and other more traditional substance-based addictions and the possible neural substrates implicated in IA are also highlighted. In terms of treatment and prevention, both psychological and pharmacological treatments are examined in light of existing evidence alongside particular aspects inherent to the patient perspective. Based on the evidence analyzed, it is concluded that IA may pose a serious health hazard to a minority of people. Keywords: Internet addiction, review, behavioral addictions, prevalence, neuronal processes, treatment

  3. Oral Chemotherapy in Patients with Hematological Malignancies-Care Process, Pharmacoeconomic and Policy Implications.

    Science.gov (United States)

    Betcher, Jeffrey; Dow, Elizabeth; Khera, Nandita

    2016-08-01

    Patients with hematologic malignancies are increasing being prescribed oral anticancer medications (OAMs) and/or biologics. These newer targeted OAMs are associated with a host of practical and pharmacoeconomic implications for patients and healthcare providers. Issues such as safety, procurement challenges, and the need for proactive involvement of all stakeholders to optimize adherence for successful use of these agents are increasingly being recognized. The current reactive model is negatively impacting the patient experience through delays in care, financial toxicity, and decreased safety. It also impacts the healthcare providers in the form of lost revenue and staff burnout due to labor-intensive procurement and patient financial assistance burdens. In this review, we describe some of the issues identified and discuss potential strategies to improve patient access, minimize healthcare burden, and review current policy initiatives and patient advocacy efforts to reduce financial toxicity. PMID:27086140

  4. Guns, Grass, and God's Wrath, Colorado's Budget, Politics, and Elections

    OpenAIRE

    Berry, Michael J.

    2016-01-01

    The legalization of recreational marijuana and the fight over gun control grabbed the lion’s share of headlines in the state over the past year. With respect to the state budget, the tax revenue from marijuana sales should soon have significant budgetary implications. Though not as substantial, new gun control laws also have budgetary consequences since gun purchasers must now pay for the cost of background checks, where previously public funds were allocated for this purpose.

  5. Consumption as a Social Process within Social Provisioning and Capitalism: Implications for Heterodox Economics

    OpenAIRE

    Todorova, Zdravka

    2013-01-01

    The article discusses consumption as a social process that is a part of social provisioning and is in an evolutionary interplay with other social processes. The discussion is grounded in, but is not limited to the contributions of Thorstein Veblen. The first section delineates social provisioning as a framework for consumption inquiry. This section emphasizes that social provisioning is a part of collective life process embedded in culture and nature, and that it is comprised by two general s...

  6. Defining of a Peace Process within Indigenous Research, Indigenous Ethics and the Implications in Psychology.

    OpenAIRE

    Hains, Shaun L, Ph.D.

    2013-01-01

    An Indigenous Research process over sixteen years and during this time, a peace process emerged as a key element within Indigenous Research. The Indigenous Research included a school where and 100% of Native Students stayed in school (large urban school), work with mediators, and work with youth with special needs. The Indigenous Research was also during a time as Indigenous Ethics was being defined. When applied, it became clear that a working understanding of a peace process was needed. A p...

  7. Generalized Poisson-Kac Processes: Basic Properties and Implications in Extended Thermodynamics and Transport

    Science.gov (United States)

    Giona, Massimiliano; Brasiello, Antonio; Crescitelli, Silvestro

    2016-04-01

    We introduce a new class of stochastic processes in Rnmo>,mo>{{{mathbb R}}^n}, referred to as generalized Poisson-Kac (GPK) processes, that generalizes the Poisson-Kac telegrapher's random motion in higher dimensions. These stochastic processes possess finite propagation velocity, almost everywhere smooth trajectories, and converge in the Kac limit to Brownian motion. GPK processes are defined by coupling the selection of a bounded velocity vector from a family of N distinct ones with a Markovian dynamics controlling probabilistically this selection. This model can be used as a probabilistic tool for a stochastically consistent formulation of extended thermodynamic theories far from equilibrium.

  8. 13 CFR 130.460 - Budget justification.

    Science.gov (United States)

    2010-01-01

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

  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...

  10. The complementary use of IS technologies to support flexibility and integration needs in budgeting

    OpenAIRE

    Paulsson, Wipawee

    2013-01-01

    In business controllers’ work on budgeting, considered as a classic decision-making process in organisations, it is consistently indicated that enterprise resource planning (ERP) systems, business intelligence (BI) and spreadsheets are commonly applied to assist the process. An academic research contribution on this topic is few. Most available research concentrates on ERP systems but it mentions neither BI nor spreadsheets. A further review of budgeting literature designates that budgeting c...

  11. Homeland security R&D budgets and conference overview

    Science.gov (United States)

    Saito, Theodore T.

    2007-04-01

    Homeland Security R&D budgets will be summarized with an emphasis on the FY 2007 and comparisons to FY 2006 and the proposed FY 2008 budget. A summary of the federal budget process is given with insights into the specific omnibus bill funding FY 2007 for most of the federal budget and the omnibus bill's impact on organizations included in the American Competitiveness Initiative. Projections for FY 2008 Homeland Security Research, as analyzed by AAAS, show that ~80% of R&D funding is outside the Department of Homeland Security. An overview of the conference includes insights into the Drinking Water Security, Border Security, Transportation Security (including an update from the MANPADS program office), Port and Harbor Security, Health Security, and Non-Intrusive Inspection Technologies sessions.

  12. Circadian Rhythms in Cognitive Processes: Implications for School Learning

    Science.gov (United States)

    Valdez, Pablo; Ramírez, Candelaria; García, Aída

    2014-01-01

    Circadian variations have been found in cognitive processes, such as attention, working memory, and executive functions, which may explain oscillations in the performance of many tasks. These cognitive processes improve during the day and decrease during the night and early hours of the morning. Sleep deprivation further decreases these cognitive…

  13. Morphological Study of the Supracondylar Process of the Humerus and Its Clinical Implications

    OpenAIRE

    C., Shivaleela; B.S., Suresh; G.V., Kumar; S., Lakshmiprabha

    2014-01-01

    Background: The supracondylar process of the humerus, which is also called the supra-epitrochlear, epicondylar, epicondylic process or a supratrochlear spur, is a hook-like, bony spine of variable size that may project distally from the anteromedial surface of the humerus. It represents the embryologic vestigial remnant of climbing animals and seen in many reptiles, most marsupials, cats, lemurs and American monkeys.

  14. Neuroscience Meets Music Education: Exploring the Implications of Neural Processing Models on Music Education Practice

    Science.gov (United States)

    Collins, Anita

    2013-01-01

    Over the past two decades, neuroscientists have been fascinated by the way the brain processes music. Using new technologies, neuroscientists offer us a better understanding of the human brain's structures and functions. They have further proposed explanatory models for how the brain processes music. While these models shed light on how the…

  15. Context-Process Authenticity in Learning: Implications for Identity Enculturation and Boundary Crossing

    Science.gov (United States)

    Hung, David; Chen, Der-Thanq Victor

    2007-01-01

    This paper posits that authenticity is an aspect of both the context and the process of learning. These two aspects cannot be seen in isolation and must be analyzed as one unity. We refer to this coupling relationship as the context-process authenticity. Existing learning and instructional approaches associated with authenticity, such as…

  16. The Water Budget of a Simulated Hurricane

    Science.gov (United States)

    Braun, S.

    2005-01-01

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

  17. Gender Equality From A Gender Budgeting Perspective

    OpenAIRE

    2012-01-01

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

  18. Assimilation and implications of AE-9/AP-9 in the design process of JPL missions

    Science.gov (United States)

    de Soria-Santacruz Pich, M.; Jun, I.

    2015-12-01

    The NASA AE-8/AP-8 has been the standard geospace environment specification for decades. This model describes the energetic particle environment around the Earth and is currently the default model used in the design of space missions at the Jet Propulsion Laboratory (JPL). Moreover, the model plays a critical role in the determination of the shielding and survivability of the satellites orbiting our planet. A recent update supported by the Air Force Research Laboratory (AFRL) and the National Reconnaissance Office (NRO), the AE-9/AP-9 model, was released in September 2012 and included many improvements like increased spatial resolution and the specification of the uncertainty due to instrument errors or space weather variability. A current effort at JPL is in place with the objective of making a decision within the Laboratory on the transition from AE-8/AP-8 to the new AE-9/AP-9. In this study we present the results of this effort, which involves the comparison between both versions of the model for different satellite orbits, the comparison between AE-9/AP-9 and in-situ satellite data from the Van Allen Probes and the OSTM/Jason 2 satellite, and the implications of adopting the new model for spacecraft design in terms of survivability, shielding, single event effects, and spacecraft charging.

  19. UVR emissions from solaria in Australia and implications for the regulation process.

    Science.gov (United States)

    Gies, Peter; Javorniczky, John; Henderson, Stuart; McLennan, Alan; Roy, Colin; Lock, Jordan; Lynga, Claire; Melbourne, Alan; Gordon, Louisa

    2011-01-01

    To assist in the development of the 2008 Australian/New Zealand standard on solaria and related regulations, Australian Radiation Protection and Nuclear Safety Agency scientists visited a number of tanning establishments during 2008 to measure the intensity and spectral distribution of the ultraviolet radiation (UVR) emissions from a range of solaria. The 2002 Australian/New Zealand Standard "Solaria for cosmetic purposes" (AS/NZS 2635) allowed a maximum UVR output from solaria of UV Index 60, a compromise between the solarium industry who wanted no upper limit and the health agencies who wanted to limit intensity. Of the 20 solaria examined in detail, only one had emissions of intensity less than UV Index 12, typical of mid-latitude summer sunlight, 15 units emitted more than UV Index 20, while three units emitted at intensities above UV Index 36, the maximum allowed by the new standard, AS/NZS 2635 (2008) and would thus not comply. UVA emissions ranged from 98W·m(-2) up to a maximum of 438W·m(-2) , more than six times the UVA content of mid-latitude summer sunshine. The results indicate that solaria users in Australia have access to solaria that are high intensity units with both significantly higher UVB and UVA emissions than sunlight, with implications for resultant adverse health effects. PMID:21091485

  20. Implications of critical chain methodology for business process flexible automation projects in economic organizations

    Directory of Open Access Journals (Sweden)

    Paul BRUDARU

    2009-12-01

    Full Text Available Business processes flexible automation projects involve the use of methods and technologies from Business Processes Management area (BPM that aim at increasing the agility of organizations in changing the business processes as response to environmental changes. BPM-type projects are a mix between process improvement projects and software development which implies a high complexity in managing them. The successful implementation of these projects involves overcoming problems inherent as delays in the activities of projects, multi-tasking, lack of focus which can not be solved by traditional project management tools. An approach which takes account of the difficulties of BPM projects is critical chain methodology. Using critical chain method provides the methodology fundament necessary for the successful completion of BPM-type projects.

  1. Development of neural mechanisms of conflict and error processing during childhood: implications for self-regulation

    OpenAIRE

    Checa, Purificación; Castellanos, M.C.; Abundis-Gutiérrez, Alicia; Rosario Rueda, M.

    2014-01-01

    Regulation of thoughts and behavior requires attention, particularly when there is conflict between alternative responses or when errors are to be prevented or corrected. Conflict monitoring and error processing are functions of the executive attention network, a neurocognitive system that greatly matures during childhood. In this study, we examined the development of brain mechanisms underlying conflict and error processing with event-related potentials (ERPs), and explored the relationship ...

  2. Vocal acoustic analysis as a biometric indicator of information processing: implications for neurological and psychiatric disorders.

    Science.gov (United States)

    Cohen, Alex S; Dinzeo, Thomas J; Donovan, Neila J; Brown, Caitlin E; Morrison, Sean C

    2015-03-30

    Vocal expression reflects an integral component of communication that varies considerably within individuals across contexts and is disrupted in a range of neurological and psychiatric disorders. There is reason to suspect that variability in vocal expression reflects, in part, the availability of "on-line" resources (e.g., working memory, attention). Thus, understanding vocal expression is a potentially important biometric index of information processing, not only across but within individuals over time. A first step in this line of research involves establishing a link between vocal expression and information processing systems in healthy adults. The present study employed a dual attention experimental task where participants provided natural speech while simultaneously engaged in a baseline, medium or high nonverbal processing-load task. Objective, automated, and computerized analysis was employed to measure vocal expression in 226 adults. Increased processing load resulted in longer pauses, fewer utterances, greater silence overall and less variability in frequency and intensity levels. These results provide compelling evidence of a link between information processing resources and vocal expression, and provide important information for the development of an automated, inexpensive and uninvasive biometric measure of information processing. PMID:25656172

  3. Awareness of knowledge or awareness of processing? Implications for sleep-related memory consolidation

    Directory of Open Access Journals (Sweden)

    Juliana Yordanova

    2009-10-01

    Full Text Available The present study assessed the effects of awareness at encoding on off-line learning during sleep. A new framework is suggested according to which two aspects of awareness are distinguished: awareness of task information, and awareness of task processing. The number reduction task (NRT was employed because it has two levels of organization, an overt one based on explicit knowledge of task instructions, and a covert one based on hidden abstract regularities of task structure (implicit knowledge. Each level can be processed consciously (explicitly or non-consciously (implicitly. Different performance parameters were defined to evaluate changes between two sessions for each of the four conditions of awareness arising from whether explicit or implicit task information was processed explicitly or implicitly. In two groups of subjects, the interval between the pre-sleep and post-sleep sessions was filled either with early-night sleep, rich in slow wave sleep (SWS, or late-night sleep, rich in rapid eye movement (REM sleep. Results show that implicit processing of explicit information was improved in the post-sleep relative to the pre-sleep session only in the early-night group. Independently of sleep stage, changes between sessions occurred for explicit processing of implicit information only in those subjects who gained insight into the task regularity after sleep. It is concluded that SWS but not REM sleep specifically supports computational skills for processing of information that was accessible by consciousness before sleep.

  4. Governance, accountability and participatory budget between myth and reality. The Italian case

    OpenAIRE

    Salvatore Russo

    2014-01-01

    This paper explores the implications of participatory budget (PB), inspired by insights and reflections on public governance, accountability, participation and inclusion of citizens in the local authority expenditure decisions. Nevertheless a certain criticism is coming from the literature about the experience of participatory budget in the western countries experiences the paper shows how in Italy a positive impact of the PB implementation on the management culture of the local government dr...

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

    Energy Technology Data Exchange (ETDEWEB)

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

    2007-07-01

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

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

    International Nuclear Information System (INIS)

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

  7. Plot-scale field experiment of surface hydrologic processes with EOS implications

    Science.gov (United States)

    Laymon, Charles A.; Macari, Emir J.; Costes, Nicholas C.

    1992-01-01

    Plot-scale hydrologic field studies were initiated at NASA Marshall Space Flight Center to a) investigate the spatial and temporal variability of surface and subsurface hydrologic processes, particularly as affected by vegetation, and b) develop experimental techniques and associated instrumentation methodology to study hydrologic processes at increasingly large spatial scales. About 150 instruments, most of which are remotely operated, have been installed at the field site to monitor ground atmospheric conditions, precipitation, interception, soil-water status, and energy flux. This paper describes the nature of the field experiment, instrumentation and sampling rationale, and presents preliminary findings.

  8. Budget deficits and public debt

    Directory of Open Access Journals (Sweden)

    Ph. D. Student Ionut Constantin

    2009-05-01

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

  9. Assessing the Relationship between Budget Participation and Employees’ Performance of Public Universities in Ghana: a Case of University of Education

    OpenAIRE

    Eric Edwin Owusu; Gabriel Dwomoh; Mintah Collins; Gyamfuah Yaa; Ofori Daniel

    2014-01-01

    The study examined the relationship between budget participation and employees’ performance of public universities in Ghana using University of Education as the study area. It therefore seeks to explore the behavioral elements of budgeting process in the study area and determine budget participation relationship with employees’ performance and commitment to budget goal. The study employed the quantitative research methodology and used convenience and simple random sampling techniques to selec...

  10. Implications of Human Pattern Processing for the Design of Artificial Knowledge Systems.

    Science.gov (United States)

    Hayes-Roth, Barbara

    This paper presents evidence that four design principles commonly embodied in artificial knowledge systems are inconsistent with human cognitive capabilities. Because these principles are widely accepted as characteristics of human knowledge processing, common theoretical properties related to cognitive psychology and artificial intelligence which…

  11. Mirror-Image Confusions: Implications for Representation and Processing of Object Orientation

    Science.gov (United States)

    Gregory, Emma; McCloskey, Michael

    2010-01-01

    Perceiving the orientation of objects is important for interacting with the world, yet little is known about the mental representation or processing of object orientation information. The tendency of humans and other species to confuse mirror images provides a potential clue. However, the appropriate characterization of this phenomenon is not…

  12. Disciplined Decision Making in an Interdisciplinary Environment: Some Implications for Clinical Applications of Statistical Process Control.

    Science.gov (United States)

    Hantula, Donald A.

    1995-01-01

    Clinical applications of statistical process control (SPC) in human service organizations are considered. SPC is seen as providing a standard set of criteria that serves as a common interface for data-based decision making, which may bring decision making under the control of established contingencies rather than the immediate contingencies of…

  13. To Think without Thinking: The Implications of Combinatory Play and the Creative Process for Neuroaesthetics

    Science.gov (United States)

    Stevens, Victoria

    2014-01-01

    The author considers combinatory play as an intersection between creativity, play, and neuroaesthetics. She discusses combinatory play as vital to the creative process in art and science, particularly with regard to the incubation of new ideas. She reviews findings from current neurobiological research and outlines the way that the brain activates…

  14. Frost weathering versus glacial grinding in the micromorphology of quartz sand grains: Processes and geological implications

    Science.gov (United States)

    Woronko, Barbara

    2016-04-01

    Micromorphology of quartz sand grains is used to reconstruct processes occurring in the glacial environment and to distinguish the latter from other environments. Two processes dominate in the glacial environment, i.e., crushing and abrasion, or a combination thereof. Their effect is a wide range of microstructures on the surface of quartz grains, e.g., chattermarks, conchoidal fractures and multiple grooves. However, the periglacial environment also effectively modifies the surface of quartz grains. The active layer of permafrost is considered to have a significantly higher contribution to the formation of crushed grains and the number of microstructures resulting from mechanical destruction (e.g., breakage blocks or conchoidal fractures), as compared to deposits which are not affected by freeze-thaw cycles. However, only a few microstructures are found in both environments. At the same time, there are several processes in subglacial environments related to freeze-thaw cycles, e.g., regelation, congelation, basal adfreezing, and glaciohydraulic supercooling. Most likely, therefore, the role of the glacial environment in the destruction of quartz grains has been misinterpreted, and consequently the conclusions regarding environmental processes drawn on the basis of the number of crushed grains and edge-to-edge contacts are erroneous.

  15. Energy use and implications for efficiency strategies in global fluid-milk processing industry

    International Nuclear Information System (INIS)

    The fluid-milk processing industry around the world processes approximately 60% of total raw milk production to create diverse fresh fluid-milk products. This paper reviews energy usage in existing global fluid-milk markets to identify baseline information that allows comparisons of energy performance of individual plants and systems. In this paper, we analyzed energy data compiled through extensive literature reviews on fluid-milk processing across a number of countries and regions. The study has found that the average final energy intensity of individual plants exhibited significant large variations, ranging from 0.2 to 12.6 MJ per kg fluid-milk product across various plants in different countries and regions. In addition, it is observed that while the majority of larger plants tended to exhibit higher energy efficiency, some exceptions existed for smaller plants with higher efficiency. These significant differences have indicated large potential energy-savings opportunities in the sector across many countries. Furthermore, this paper illustrates a positive correlation between implementing energy-monitoring programs and curbing the increasing trend in energy demand per equivalent fluid-milk product over time in the fluid-milk sector, and suggests that developing an energy-benchmarking framework, along with promulgating new policy options should be pursued for improving energy efficiency in global fluid-milk processing industry.

  16. Changing Forest Land Use in the Pacific Northwest and Implications for Ecosystem Processes (Invited)

    Science.gov (United States)

    Law, B. E.; Hudiburg, T. W.; Yang, Z.

    2013-12-01

    Human use of forests in the Pacific Northwest US has evolved from underburning for wildlife habitat, to clearing for subsistence living, and an emphasis on timber production. In Oregon, forests older than 200 years now occupy less than 1 percent of private land that accounts for half the forest area, and ranges from 15 to almost 60 percent of public lands depending on the ecoregion. The Northwest Forest Plan (NWFP) was implemented on public lands in 1993 as a region-wide forest management regime intended to conserve species at risk from extensive harvest of older forests. The result was an 82 percent reduction in harvest removals on public forest lands, and subsequently, public forestland became a carbon sink while private forest remained near carbon neutral. Currently, forest management on public lands in the PNW emphasizes widespread thinning of forests to reduce wildfire risk, and thinning and slash removal for bioenergy production. In addition, several states have set ambitious GHG reduction targets. These policies are being implemented even though many aspects have not been adequately assessed for the effects on forests. CLM4 simulations over Oregon show that by the year 2100, net carbon uptake increases by 32-68% depending on the climate and CO2 scenario, suggesting that enhanced productivity from a warmer climate and CO2 fertilization compensates for disturbance losses if business-as-usual management continues. Water cycle implications are also considered. Simulated repeat thinnings were applied in areas susceptible to fire to reduce mortality and fire emissions, and clearcut rotations were applied in productive forests to provide biomass for both wood products and bioenergy. CLM input to a Life Cycle Assessment, which tracks emissions off-site, shows that none of the scenarios reduce regional net CO2 emissions to the atmosphere by the end of the 21st century. Thinning dry forests to reduce potential fire emissions led to no net change in emissions from BAU

  17. Programme budget 1980

    International Nuclear Information System (INIS)

    The fields of research done in the Hahn-Meitner institute are described. These concern heavy ion physics, radiation and photochemistry, solid state physics, radiochemistry, data processing and nuclear electronics. In addition some facts concerning the infrastructure and financial planning are presented. (HSI)

  18. Program budget 1979

    International Nuclear Information System (INIS)

    This HMI report explains the tasks and activities of the Institute and gives an account of the main research activities in the fields of heavy ion physics, radiation chemistry and photochemistry, solids, nuclear chemistry, data processing and electronics. In addition, a survey is given of the Institute's infrastructure and the financial situation. (HK)

  19. The uncertainty budget in pharmaceutical industry

    DEFF Research Database (Denmark)

    Heydorn, Kaj

    Measurements in a pharmaceutical industry are usually carried out to ascertain the quality of a product or the control of a process; in either case the measurement result serves to demonstrate that the value of the measurand is within specified limits. No method is without bias, and no result is...... uncertainty, exactly as described in GUM [2]. Pharmaceutical industry has therefore over the last 5 years shown increasing interest in accreditation according to ISO 17025 [3], and today uncertainty budgets are being developed for all so-called critical measurements. The uncertainty of results obtained by...

  20. Perceptions of family environment and wraparound processes: associations with age and implications for serving transitioning youth in systems of care.

    Science.gov (United States)

    Haber, Mason G; Cook, James R; Kilmer, Ryan P

    2012-06-01

    Addressing the unique needs of youth transitioning to adulthood has long been viewed as a priority in implementation of systems of care (SOCs) and wraparound. Developmental research and "practice-based evidence" suggest that there are differences between transitioning youth and their younger peers in family environment and wraparound team processes. Although these differences are thought to have significant implications for wraparound practice, few studies have examined them empirically. The present research involves two studies examining differences across several age cohorts (i.e., 10–12, 13, 14, 15, 16–17 year-olds) ranging from early adolescent to transitioning youth in: (1) caregiver perceptions of role-related strain and family environment quality, and (2) facilitator, caregiver, and youth perceptions of wraparound processes. In Study #1, older age was associated with higher levels of caregiver strain. In Study #2, age was associated with differences between youth and other team members' perceptions of wraparound processes, such that older youth perceived teams as less cohesive than others on their teams. These findings suggest that transitioning youth and their families merit special consideration in wraparound implementation and underscore the importance of considering the perceptions of transitioning youth in system change and practice improvement efforts (192 words). PMID:22287015

  1. Mitochondrial Translation and Beyond: Processes Implicated in Combined Oxidative Phosphorylation Deficiencies

    Directory of Open Access Journals (Sweden)

    Jan Smeitink

    2010-01-01

    Full Text Available Mitochondrial disorders are a heterogeneous group of often multisystemic and early fatal diseases, which are amongst the most common inherited human diseases. These disorders are caused by defects in the oxidative phosphorylation (OXPHOS system, which comprises five multisubunit enzyme complexes encoded by both the nuclear and the mitochondrial genomes. Due to the multitude of proteins and intricacy of the processes required for a properly functioning OXPHOS system, identifying the genetic defect that underlies an OXPHOS deficiency is not an easy task, especially in the case of combined OXPHOS defects. In the present communication we give an extensive overview of the proteins and processes (indirectly involved in mitochondrial translation and the biogenesis of the OXPHOS system and their roles in combined OXPHOS deficiencies. This knowledge is important for further research into the genetic causes, with the ultimate goal to effectively prevent and cure these complex and often devastating disorders.

  2. Implication of the apoptotic process in the modulation of chromosomal damages

    International Nuclear Information System (INIS)

    In this research thesis in the field of biology, the author reports that the study of radio-induced chromosomal reorganizations during cellular proliferation revealed the occurrence of other radio-induced 'de novo' chromosomal anomalies present in the lineage of irradiated cells. Three cellular models have been studied. The obtained results show the role on a short term of the apoptosis in maintaining chromosomal damages, an inhibition of this death process along with an increase of the number of aberration in the first cellular generations following an irradiation or an extended exposure to H2O2. But the apoptotic process does not seem to influence the appearance of chromosomal damages on a long term. The author concludes that apoptosis as an early response to a stress, and chromosomal unsteadiness as a late response are not directly associated

  3. The Physics of Protoneutron Star Winds Implications for r-Process Nucleosynthesis

    CERN Document Server

    Thompson, T A; Meyer, B S; Thompson, Todd A.; Burrows, Adam; Meyer, Bradley S.

    2001-01-01

    We solve the general-relativistic steady-state eigenvalue problem of neutrino-driven protoneutron star winds, which immediately follow core-collapse supernova explosions. We provide velocity, density, temperature, and composition profiles and explore the systematics and structures generic to such a wind for a variety of protoneutron star characteristics. Furthermore, we derive the entropy, dynamical timescale, and neutron-to-seed ratio in the general relativistic framework essential in assessing this site as a candidate for $r$-process nucleosynthesis. Generally, we find that for a given mass outflow rate ($\\dot{M}$), the dynamical timescale of the wind is significantly shorter than previously thought. We argue against the existence or viability of a high entropy ($\\gtrsim300$ per k$_{\\rm B}$ per baryon), long dynamical timescale $r$-process epoch. In support of this conclusion, we model the protoneutron star cooling phase, calculate nucleosynthetic yields in our steady-state profiles, and estimate the integr...

  4. Feedback processes in cellulose thermal decomposition. Implications for fire-retarding strategies and treatments

    CERN Document Server

    Ball, R; Brindley, J

    2002-01-01

    A simple dynamical system that models the competitive thermokinetics and chemistry of cellulose decomposition is examined, with reference to evidence from experimental studies indicating that char formation is a low activation energy exothermal process and volatilization is a high activation energy endothermal process. The thermohydrolysis chemistry at the core of the primary competition is described. Essentially, the competition is between two nucleophiles, a molecule of water and an -OH group on C_6 of an end glucosyl cation, to form either a reducing chain fragment with the propensity to undergo the bond-forming reactions that ultimately form char or a levoglucosan-end-fragment that depolymerizes to volatile products. The results of this analysis suggest that promotion of char formation under thermal stress can actually increase the production of flammable volatiles. Thus we would like to convey an important safety message in this paper: in some situations where heat and mass transfer is restricted in cell...

  5. Scleroglucan compatibility with thickeners, alcohols and polyalcohols and downstream processing implications.

    Science.gov (United States)

    Viñarta, Silvana C; Yossen, Mariana M; Vega, Jorge R; Figueroa, Lucía I C; Fariña, Julia I

    2013-02-15

    Thickening capacity and compatibility of scleroglucan with commercial thickeners (corn starch, gum arabic, carboxymethylcellulose, gelatin, xanthan and pectin), glycols (ethylene glycol and polyethylene glycol), alcohols (methanol, ethanol, 1-propanol and isopropanol) and polyalcohols (sorbitol, xylitol and mannitol) was explored. Exopolysaccharides (EPSs) from Sclerotium rolfsii ATCC 201126 and a commercial scleroglucan were compared. Compatibility and synergism were evaluated taking into account rheology, pH and sensory properties of different thickener/scleroglucan mixtures in comparison with pure solutions. S. rolfsii ATCC 201126 EPSs induced or increased pseudoplastic behaviour with a better performance than commercial scleroglucan, showing compatibility and synergy particularly with corn starch, xanthan, pectin and carboxymethylcellulose. Compatibility and a slight synergistic behaviour were also observed with 30% (w/v) ethylene glycol whereas mixtures with polyethylene glycol (PEG) precipitated. Scleroglucan was compatible with polyalcohols, whilst lower alcohols led to scleroglucan precipitation at 20% (v/v) and above. PEG-based scleroglucan downstream processing was compared to the usual alcohol precipitation. Downstream processed EPSi (with isopropanol) and EPS-p (with PEG) were evaluated on their yield, purity, rheological properties and visual aspect pointing to alcohol downstream processing as the best methodology, whilst PEG recovery would be unsuitable. The highest purified EPSi attained a recovery yield of ~23%, similar to ethanol purification, with a high degree of purity (88%, w/w vs. EPS-p, 8%, w/w) and exhibited optimal rheological properties, water solubility and appearance. With a narrower molecular weight distribution (M(w), 2.66×10(6) g/mol) and a radius of gyration (R(w), 245 nm) slightly lower than ethanol-purified EPSs, isopropanol downstream processing showed to be a proper methodology for obtaining a refined-grade scleroglucan. PMID

  6. Activation of midbrain and ventral striatal regions implicates salience processing during a modified beads task.

    Directory of Open Access Journals (Sweden)

    Christine Esslinger

    Full Text Available INTRODUCTION: Metacognition, i.e. critically reflecting on and monitoring one's own reasoning, has been linked behaviorally to the emergence of delusions and is a focus of cognitive therapy in patients with schizophrenia. However, little is known about the neural processing underlying metacognitive function. To address this issue, we studied brain activity during a modified beads task which has been used to measure a "Jumping to Conclusions" (JTC bias in schizophrenia patients. METHODS: We used functional magnetic resonance imaging to identify neural systems active in twenty-five healthy subjects when solving a modified version of the "beads task", which requires a probabilistic decision after a variable amount of data has been requested by the participants. We assessed brain activation over the duration of a trial and at the time point of decision making. RESULTS: Analysis of activation during the whole process of probabilistic reasoning showed an extended network including the prefronto-parietal executive functioning network as well as medial parieto-occipital regions. During the decision process alone, activity in midbrain and ventral striatum was detected, as well as in thalamus, medial occipital cortex and anterior insula. CONCLUSIONS: Our data show that probabilistic reasoning shares neural substrates with executive functions. In addition, our finding that brain regions commonly associated with salience processing are active during probabilistic reasoning identifies a candidate mechanism that could underlie the behavioral link between dopamine-dependent aberrant salience and JTC in schizophrenia. Further studies with delusional schizophrenia patients will have to be performed to substantiate this link.

  7. Researching Applicants Online in the Veterinary Program Admissions Process: Perceptions, Practices, and Implications for Curricular Change.

    Science.gov (United States)

    Kogan, Lori R; Hellyer, Peter W; Stewart, Sherry M; Hendrickson, Dean A; Dowers, Kristy L; Schoenfeld-Tacher, Regina

    2015-01-01

    As the use of social media websites continues to grow among adults 18-34 years old, it is necessary to examine the consequences of online disclosure to the veterinary admissions processes and to consider the effects on the professional integrity of veterinary schools and on the e-professionalism of DVM graduates. Prior research has shown that employers, across all fields, routinely use information from social media sites to make hiring decisions. In veterinary medicine, a little over one-third of private practitioners reported using online information in the selection of new associates. However, professional academic programs appear to use online information less frequently in the selection processes. The current study examines the behaviors and attitudes of veterinary medical admissions committees toward the use of applicants' online information and profiles in their recruitment and selection process. An online survey was distributed to Associate Deans for Academic Affairs at all AAVMC-affiliated schools of veterinary medicine. A total of 21 schools completed the survey. The results showed that most veterinary schools do not currently use online research in their admissions process; however, most admissions committee members feel that using online social networking information to investigate applicants is an acceptable use of technology. Previous research has suggested that the majority of veterinary student applicants view this as an invasion of their privacy. Given this discordance, future educational efforts should focus on helping veterinary students determine what type of information is appropriate for posting online and how to use privacy settings to control their sharing behaviors. PMID:26291414

  8. Causes and implications of the current mass emigration process in Latin America

    OpenAIRE

    Khoudour-Castéras, David

    2005-01-01

    Since the mid-1970s, most Latin American countries have become net exporters of labour and this trend has accelerated over the past decade. Wide differences in income with industrialised countries, a low level of social investment and the existence of a large national community already established abroad are all factors that are conducive to the emigration of workers. Both geographic and linguistic proximity also play a significant role in this process. However, beyond the s...

  9. Inventory of ionium (230Th) during uranium processing and its implications on operational limits

    International Nuclear Information System (INIS)

    The effluents from the Uranium Oxide Plant have shown significant levels of ionium. In view of its high radiotoxicity, a laboratory study was carried out to estimate its distribution in various process streams. This paper presents the analytical procedures employed in the study. The present air activity at the Nuclear Fuel Complex, Hyderabad, has been found to be below operational limits and the presence of ionium does not pose any additional hazard. (author)

  10. Implications of post-LS1 running conditions on LHCb's data processing

    CERN Document Server

    Albrecht, J; Gershon, T; Gligorov, V V; Koppenburg, P; Raven, G

    2013-01-01

    This document describes how the changes in LHCb's running conditions beyond LS1 (beyond 2015), in particular the anticipated higher centre-of-mass energy of 13 TeV and hence increased heavy flavour production cross-sections, will affect LHCb's data processing strategy. It is emphasized that a significantly higher trigger bandwidth will be required in order to maintain signal efficiencies and profit maximally from the increase in cross-section.

  11. Mercury mass flow in iron and steel production process and its implications for mercury emission control.

    Science.gov (United States)

    Wang, Fengyang; Wang, Shuxiao; Zhang, Lei; Yang, Hai; Gao, Wei; Wu, Qingru; Hao, Jiming

    2016-05-01

    The iron and steel production process is one of the predominant anthropogenic sources of atmospheric mercury emissions worldwide. In this study, field tests were conducted to study mercury emission characteristics and mass flows at two iron and steel plants in China. It was found that low-sulfur flue gas from sintering machines could contribute up to 41% of the total atmospheric mercury emissions, and desulfurization devices could remarkably help reduce the emissions. Coal gas burning accounted for 17%-49% of the total mercury emissions, and therefore the mercury control of coal gas burning, specifically for the power plant burning coal gas to generate electricity, was significantly important. The emissions from limestone and dolomite production and electric furnaces can contribute 29.3% and 4.2% of the total mercury emissions from iron and steel production. More attention should be paid to mercury emissions from these two processes. Blast furnace dust accounted for 27%-36% of the total mercury output for the whole iron and steel production process. The recycling of blast furnace dust could greatly increase the atmospheric mercury emissions and should not be conducted. The mercury emission factors for the coke oven, sintering machine and blast furnace were 0.039-0.047gHg/ton steel, and for the electric furnace it was 0.021gHg/ton steel. The predominant emission species was oxidized mercury, accounting for 59%-73% of total mercury emissions to air. PMID:27155436

  12. The uplifting process of the Bogda Mountain during the Cenozoic and its tectonic implication

    Institute of Scientific and Technical Information of China (English)

    2008-01-01

    The Tianshan Mountains have undergone its initial orogeny, extension adjusting and re-orogeny since the Late Paleozoic. The re-orogeny and uplifting process of the orogeny in the Mesozoic and Cenozoic are two of most important events in the geological evolution of Euro-Asian continent, which resulted in the formation of the present range-and-basin pattern in topography of the Tianshan Mountains and its adjacent areas. Thermochronology results by the method of fission-track dating of apatite suggest three obvious uplifting stages of the Bogad Mountain Chain re-orogeny during the Cenozoic, i.e. 5.6-19 Ma, 20-30 Ma, and 42-47 Ma. The strongest uplifting stage of the mountain is the second one at 20 -30 Ma, when the mountain uplifted as a whole, and the beginning of re-orogeny was no less than 65 Ma. Furthermore, our studies also show that the uplifting types of the mountain are variable in the dif-ferent time periods, including uplifting of mountain as a whole and differential uplifting. The apparently diversified uplifting processes of the mountain chain are characterized by the migration (or transfor-mation) of the uplifting direction of the mountain from west to east and from north to south, and the main process of mountain extending is from north to south.

  13. The uplifting process of the Bogda Mountain during the Cenozoic and its tectonic implication

    Institute of Scientific and Technical Information of China (English)

    WANG ZongXiu; LI Tao; ZHANG Jin; LIU YongQing; MA ZongJin

    2008-01-01

    Institute of Geology, Chinese Academy of Geological Sciences, Beijing 100037, China The Tianshan Mountains have undergone its initial orogeny, extension adjusting and re-orogeny since the Late Paleozoic. The re-orogeny and uplifting process of the orogeny in the Mesozoic and Cenozoic are two of most important events in the geological evolution of Euro-Asian continent, which resulted in the formation of the present range-and-basin pattern in topography of the Tianshan Mountains and its adjacent areas. Thermochronology results by the method of fission-track dating of apatite suggest three obvious uplifting stages of the Bogad Mountain Chain re-orogeny during the Cenozoic, i.e. 5.6-19 Ma, 20-30 Ma, and 42-47 Ma. The strongest uplifting stage of the mountain is the second one at 20-30 Ma, when the mountain uplifted as a whole, and the beginning of re-orogeny was no less than 65Ma. Furthermore, our studies also show that the uplifting types of the mountain are variable in the different time periods, including uplifting of mountain as a whole and differential uplifting. The apparently diversified uplifting processes of the mountain chain are characterized by the migration (or transformation) of the uplifting direction of the mountain from west to east and from north to south, and the main process of mountain extending is from north to south.

  14. Development of neural mechanisms of conflict and error processing during childhood: implications for self-regulation

    Science.gov (United States)

    Checa, Purificación; Castellanos, M. C.; Abundis-Gutiérrez, Alicia; Rosario Rueda, M.

    2014-01-01

    Regulation of thoughts and behavior requires attention, particularly when there is conflict between alternative responses or when errors are to be prevented or corrected. Conflict monitoring and error processing are functions of the executive attention network, a neurocognitive system that greatly matures during childhood. In this study, we examined the development of brain mechanisms underlying conflict and error processing with event-related potentials (ERPs), and explored the relationship between brain function and individual differences in the ability to self-regulate behavior. Three groups of children aged 4–6, 7–9, and 10–13 years, and a group of adults performed a child-friendly version of the flanker task while ERPs were registered. Marked developmental changes were observed in both conflict processing and brain reactions to errors. After controlling by age, higher self-regulation skills are associated with smaller amplitude of the conflict effect but greater amplitude of the error-related negativity. Additionally, we found that electrophysiological measures of conflict and error monitoring predict individual differences in impulsivity and the capacity to delay gratification. These findings inform of brain mechanisms underlying the development of cognitive control and self-regulation. PMID:24795676

  15. New s-process path and its implication to 187Re-187Os nucleo-cosmochronometer

    CERN Document Server

    Hayakawa, T; Kajino, T; Chiba, S; Shinohara, N; Nakagawa, T; Arima, T

    2005-01-01

    We study a new s-process path through an isomer of $^{186}$Re to improve a $^{187}$Re-$^{187}$Os nucleo-cosmochronometer. The nucleus $^{187}$Re is produced by this new path of $^{185}$Re(n,$\\gamma$)$^{186}$Re$^m$(n,$\\gamma$)$^{187}$Re. We measure a ratio of neutron capture cross-sections for the $^{185}$Re(n,$\\gamma$)$^{186}$Re$^m$ and $^{185}$Re(n,$\\gamma$)$^{186}$Re$^{gs}$ reactions at thermal neutron energy because the ratio with the experimental uncertainty has not been reported. Using an activation method with reactor neutrons, we obtain the ratio of $R_{th}$ = 0.54 $\\pm$ 0.11%. From this ratio we estimate the ratio of Maxwellian averaged cross sections in a typical s-process environment at $kT$ = 30 keV with a help of the temperature dependence given in a statistical-model calculation because the energy dependence of the isomer/ground ratio is smaller than the absolute neutron capture cross-section. The ratio at $kT$=30 keV is estimated to be $R_{st}$ = 1.3 $\\pm$ 0.8%. We calculate the s-process contri...

  16. Reforming the EU Budget

    DEFF Research Database (Denmark)

    Citi, Manuele

    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 of the...... cohesion countries - have a significant role in driving the process of budgetary reform....

  17. Dopamine dynamics during emotional cognitive processing: Implications of the specific actions of clozapine compared with haloperidol.

    Science.gov (United States)

    Kawano, Masahiko; Oshibuchi, Hidehiro; Kawano, Takaaki; Muraoka, Hiroyuki; Tsutsumi, Takahiro; Yamada, Makiko; Inada, Ken; Ishigooka, Jun

    2016-06-15

    Clozapine has improved efficacy relative to typical antipsychotics in schizophrenia treatment, particularly regarding emotional symptoms. However, the mechanisms underlying its therapeutic benefits remain unclear. Using a methamphetamine-sensitised rat model, we measured changes in dopamine levels in the amygdalae in response to a fear-conditioned cue, serving as a biochemical marker of emotional cognitive processing disruption in psychosis, for analysing the biochemical mechanisms associated with the clinical benefits of clozapine. We also compared how clozapine and haloperidol affected basal dopamine levels and phasic dopamine release in response to the fear-conditioned cue. Extracellular dopamine was collected from the amygdalae of freely moving rats via microdialysis and was analysed by high-performance liquid chromatography. Clozapine or haloperidol was injected during microdialysis, followed by exposure to the fear-conditioned cue. We analysed the ratio of change in dopamine levels from baseline. Haloperidol treatment increased the baseline dopamine levels in both non-sensitised and sensitised rats. Conversely, clozapine only increased the basal dopamine levels in the non-sensitised rats, but not in the sensitised rats. Although both antipsychotics attenuated phasic dopamine release in both the non-sensitised and sensitised rats, the attenuation extent was greater for clozapine than for haloperidol under both dopaminergic conditions. Our findings indicate that stabilized dopamine release in the amygdalae is a common therapeutic mechanism of antipsychotic action during emotional processing. However, the specific dopaminergic state-dependent action of clozapine on both basal dopamine levels and stress-induced dopamine release may be the underlying mechanism for its superior clinical effect on emotional cognitive processing in patients with schizophrenia. PMID:27085900

  18. Environmental tracers for elucidating the weathering process in a phosphogypsum disposal site: Implications for restoration

    Science.gov (United States)

    Pérez-López, Rafael; Nieto, José M.; de la Rosa, Jesús D.; Bolívar, Juan P.

    2015-10-01

    This study provides geochemical data with the aim of identifying and tracing the weathering of phosphogypsum wastes stack-piled directly on salt-marshes of the Tinto River (Estuary of Huelva, SW Spain). With that purpose, different types of highly-polluted acid solutions were collected in the stack. Connection between these solutions and the estuarine environment was studied by geochemical tracers, such as rare earth elements (REE) and their North American Shale Composite (NASC)-normalized patterns and Cl/Br ratios. Phosphogypsum-related wastewaters include process water stored on the surface, pore-water contained in the phosphogypsum profile and edge outflow water emerging from inside the stack. Edge outflow waters are produced by waterlogging at the contact between phosphogypsum and the nearly impermeable marsh surface and discharge directly into the estuary. Process water shows geochemical characteristics typical of phosphate fertilizers, i.e. REE patterns with an evident enrichment of heavy-REE (HREE) with respect to middle-REE (MREE) and light-REE (LREE). By contrast, REE patterns of deeper pore-water and edge outflows are identical to those of Tinto River estuary waters, with a clear enrichment of MREE relative to LREE and HREE denoting influence of acid mine drainage. Cl/Br ratios of these solutions are very close to that of seawater, which also supports its estuarine origin. These findings clearly show that process water is not chemically connected with edge outflows through pore-waters, as was previously believed. Phosphogypsum weathering likely occurs by an upward flow of seawater from the marsh because of overpressure and permeability differences. Several recommendations are put forward in this study to route restoration actions, such as developing treatment systems to improve the quality of the edge outflow waters before discharging to the receiving environment.

  19. Switching to carbon-free production processes: Implications for carbon leakage and border carbon adjustment

    International Nuclear Information System (INIS)

    Climate policy under partial global compliance raises concerns regarding carbon leakage. While border carbon adjustment (BCA) measures are a potential remedy, they have also been criticised on various grounds. This paper therefore investigates whether a policy fostering the switch to carbon-free technologies can substitute for BCAs. A reason for the effectiveness of a targeted technology policy is that major leakage prone sectors (such as iron and steel), have two main sources of carbon emissions, combustion of fossil fuels and industrial processes. While combustion emissions can be reduced relatively easy by increasing energy efficiency, reducing process emissions requires a switch to low-carbon production processes, e.g. in steel production by deploying electrolysis based on large-scale solar electricity. We show by means of a multi-regional computable general equilibrium analysis that such a switch in steel production technology can eliminate a significant fraction of carbon leakage and also increase sectoral output and welfare. Since the necessary technologies are not available at large scale yet (however, are likely to be by 2020), a transitional BCA scheme may be a crucial supportive instrument to foster such technology switches. Yet, in the long run BCA should be phased out to preserve the incentive for carbon-free innovation. - Highlights: • A carbon-free technology switch in iron production considerably reduces total leakage. • Border carbon adjustment (BCA) may impede domestic industrial decarbonisation. • A targeted technology policy is superior to BCA in fostering low-carbon investments. • But implemented as a transitory instrument, BCA reinforces technology policy

  20. Program Evaluation, Performance Budgeting and PART: The U.S. Federal Government Experience

    OpenAIRE

    Katherine Willoughby; Paul Benson

    2011-01-01

    An examination of the history of budget reform in the United States indicates a perpetual tug of war between the executive and legislative branches of government for power. But surprisingly, in spite of this highly charged political process, there exists a consistent and common thread of concern for improving government performance and a desire to inject more “rationality” (measurement and evaluation) into budgeting decisions. In the past century, U.S. federal budget reforms have been central...

  1. An Evaluation of the Initial Year of Zero-Base Budgeting in the Federal Government

    OpenAIRE

    Virendra S. Sherlekar; Burton V. Dean

    1980-01-01

    This paper presents a comprehensive evaluation of the strengths and weaknesses of the Zero-Base Budgeting (ZBB) process during the initial year of its implementation in the Federal Government. The evaluation includes ten Departments and six agencies of the Federal Government representing 74 percent of the total budget authority of 560 billion dollars. It is based on the information received in responses from federal agencies to the Office of Management and Budget Eleven major criteria were fo...

  2. Effectiveness of Budget Provisions to Promote Sustainable Forestry in Forest Reserves of Osun State, Nigeria

    OpenAIRE

    Olatunji T. E

    2013-01-01

    Budget is a vital tool for government planning and control especially in the use and maintenance of natural resources like forests. Forestry production requires adequate funding which can only be obtained through budget appropriation process. The objective of this paper is to evaluate the extent to which annual budgetary provisions foster sustainable forestry in Osun state. Budget provisions for revenue and expenditure were juxtaposed and their relativity shown. Actual expenditure was matched...

  3. Contingent democratisation? The rise and fall of participatory budgeting in Buenos Aires

    OpenAIRE

    Rodgers, Dennis

    2010-01-01

    The implementation of participatory budgeting in Buenos Aires following the crisis of December 2001 was a highly unlikely event. The different parties involved had competing and contradictory agendas that did not coincide with participatory budgeting's stated aims of extending citizen participation in government, but these interacted in a way that contingently created a space for a viable process to develop. Subsequent political shifts led to the demise of participatory budgeting, but the Bue...

  4. Distilling the Essence of an Evolutionary Process and Implications for a Formal Description of Culture

    OpenAIRE

    Gabora, Liane; Aerts, Diederik

    2013-01-01

    It has been proposed that, since the origin of life and the ensuing evolution of biological species, a second evolutionary process has appeared on our planet. It is the evolution of culture-e.g., ideas, beliefs, and artifacts. Does culture evolve in the same genuine sense as biological life? And if so, does it evolve through natural selection, or by some other means? Why does no other species remotely approach the degree of cultural complexity of humans? These questions lie at the foundation ...

  5. Long-term sea surface temperature baselines - time series, spatial covariation and implications for biological processes

    DEFF Research Database (Denmark)

    MacKenzie, Brian; Schiedek, D.

    2007-01-01

    at coastal sites co-varied strongly with each other and with opportunistically measured offshore temperatures despite separation distances between measuring locations of 20-1200 km. This covariance is probably due to the influence of large-scale atmospheric processes on regional temperatures...... co-vary with those measured opportunistically in offshore areas suggests that the coastal data, which have been measured daily using standardized methods and instruments, contain much of the variability seen at larger spatial scales. We conclude that both types of time series can facilitate...

  6. Manganese cycling and its implication on methane related processes in the Andaman continental slope sediments

    Digital Repository Service at National Institute of Oceanography (India)

    Sujith, P.P.; Gonsalves, M.J.B.D.; Rajkumar, V.; Sheba, M.

    of aerobic methanotrophs, methanogens and fermenters were thus undertaken which further helps relate the results of in vitro experiments on Mn cycling to the methane related processes. 6 2.4.1. Fermenting bacteria The composition of media..., sparged to give about air: methane in the ratio of 50:50 and clamped to avoid gas leakage. Media plates without methane injection served as controls. The plates were incubated at 28±2 °C and observed at 3-day to 1-week intervals over 3–4 weeks...

  7. New s-process path and its implication to 187Re-187Os nucleo-cosmochronometer

    OpenAIRE

    Hayakawa, T.; Shizuma, T.; Kajino, T.; Chiba, S.; Shinohara, N.; Nakagawa, T.; Arima, T.

    2005-01-01

    We study a new s-process path through an isomer of $^{186}$Re to improve a $^{187}$Re-$^{187}$Os nucleo-cosmochronometer. The nucleus $^{187}$Re is produced by this new path of $^{185}$Re(n,$\\gamma$)$^{186}$Re$^m$(n,$\\gamma$)$^{187}$Re. We measure a ratio of neutron capture cross-sections for the $^{185}$Re(n,$\\gamma$)$^{186}$Re$^m$ and $^{185}$Re(n,$\\gamma$)$^{186}$Re$^{gs}$ reactions at thermal neutron energy because the ratio with the experimental uncertainty has not been reported. Using a...

  8. Program Budgeting: Promise and Problems.

    Science.gov (United States)

    Huff, Robert A.

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

  9. 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-

  10. Planning-Programming-Budgeting Systems.

    Science.gov (United States)

    Tudor, Dean

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

  11. 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

  12. Zero-Based Budgeting Redux.

    Science.gov (United States)

    Geiger, Philip E.

    1993-01-01

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

  13. Responses in Arctic marine carbon cycle processes: conceptual scenarios and implications for ecosystem function

    Directory of Open Access Journals (Sweden)

    Helen S. Findlay

    2015-04-01

    Full Text Available The Arctic Ocean is one of the fastest changing oceans, plays an important role in global carbon cycling and yet is a particularly challenging ocean to study. Hence, observations tend to be relatively sparse in both space and time. How the Arctic functions, geophysically, but also ecologically, can have significant consequences for the internal cycling of carbon, and subsequently influence carbon export, atmospheric CO2 uptake and food chain productivity. Here we assess the major carbon pools and associated processes, specifically summarizing the current knowledge of each of these processes in terms of data availability and ranges of rates and values for four geophysical Arctic Ocean domains originally described by Carmack & Wassmann (2006: inflow shelves, which are Pacific-influenced and Atlantic-influenced; interior, river-influenced shelves; and central basins. We attempt to bring together knowledge of the carbon cycle with the ecosystem within each of these different geophysical settings, in order to provide specialist information in a holistic context. We assess the current state of models and how they can be improved and/or used to provide assessments of the current and future functioning when observational data are limited or sparse. In doing so, we highlight potential links in the physical oceanographic regime, primary production and the flow of carbon within the ecosystem that will change in the future. Finally, we are able to highlight priority areas for research, taking a holistic pan-Arctic approach.

  14. Spectrotemporal sound preferences of neighboring inferior colliculus neurons: implications for local circuitry and processing

    Directory of Open Access Journals (Sweden)

    Chen eChen

    2012-09-01

    Full Text Available How do local circuits in the inferior colliculus (IC process and transform spectral and temporal sound information? Using a four-tetrode array we examined the functional properties of the IC and metrics of its micro circuitry by recording neural activity from neighboring single neurons in the cat. Spectral and temporal response preferences were compared for neurons found on the same and adjacent tetrodes, as well as across distant recording sites. We found that neighboring neurons had similar preferences while neurons recorded across distant sites were less similar. Best frequency was the most correlated parameter between neighboring neurons and best frequency differences exhibited unique clustering at ~0.3 octave intervals, indicative of the frequency band lamina. Other spectral and temporal parameters of the receptive fields were more similar for neighboring neurons than for those at distant sites and the receptive field similarity was larger for neurons with small differences in best frequency. Furthermore, correlated firing was stronger for neighboring neuron pairs and increased with proximity and decreasing best frequency difference. Thus although response selectivities are quite diverse in the IC, spectral and temporal preference within a local microcircuit are functionally quite similar. This suggests a scheme where local circuits are organized into zones that are specialized for processing distinct spectrotemporal cues.

  15. The new process of economic integration of America: ALCA. Some implications

    International Nuclear Information System (INIS)

    The following article presents some aspects of the research; area of free trade of the America. Foundations, evolution and perspectives, advanced by group of work of the ability of economy of the university of la Salle, in which the author of this article takes part as co-investigator. The outlined objective was the one from an approach to the knowledge of the FTAA through the answer to queries about the theoretical sustenance of the project, the asymmetries of the regional economies in this process, the interrelation among the current economic blocks and the negotiation systems, the calendar and the organic structure of the process. Some answers have to do with the suppositions of the theory of the economic integration, especially those of the schools of North American thought: The neorrealism and the neoidealism, to be this the most interested country in the regional integration. The most out standing exponents in these theories are Alexander Wendt and Ruggie (who has worked the theory of the multilateralidad). The answer to the other queries is presented along the article. The used methodology consisted on the development of the following phases. Diagnosis, analysis, evaluation, conclusions and socialization

  16. Economic implications of reducing carbon emissions from energy use and industrial processes in Brazil.

    Science.gov (United States)

    Chen, Y-H Henry; Timilsina, Govinda R; Landis, Florian

    2013-11-30

    This study assesses the economy-wide impacts of cutting CO2 emissions on the Brazilian economy. It finds that in 2040, the business-as-usual CO2 emissions from energy use and industrial processes would be almost three times as high as those in 2010 and would account for more than half of total national CO2 emissions. The current policy aims to reduce deforestation by 70 percent by 2017 and lower emissions intensity of the overall economy by 36-39 percent by 2020. If the policy were implemented as planned and continued to 2040, there would be no need to cut CO2 emissions from energy use and industrial processes until 2035, as emissions reduction through controlling deforestation would be enough to meet the voluntary carbon mitigation target of Brazil. The study also finds that using the carbon tax revenue to subsidize wind power can effectively increase the country's wind power output if that is the policy priority. Further, it finds evidence supporting the double dividend hypothesis, i.e., using revenue from a hypothetical carbon tax to finance a cut in labor income tax can significantly lower the GDP impacts of the carbon tax. PMID:24184985

  17. Mapping Rule-Based And Stochastic Constraints To Connection Architectures: Implication For Hierarchical Image Processing

    Science.gov (United States)

    Miller, Michael I.; Roysam, Badrinath; Smith, Kurt R.

    1988-10-01

    Essential to the solution of ill posed problems in vision and image processing is the need to use object constraints in the reconstruction. While Bayesian methods have shown the greatest promise, a fundamental difficulty has persisted in that many of the available constraints are in the form of deterministic rules rather than as probability distributions and are thus not readily incorporated as Bayesian priors. In this paper, we propose a general method for mapping a large class of rule-based constraints to their equivalent stochastic Gibbs' distribution representation. This mapping allows us to solve stochastic estimation problems over rule-generated constraint spaces within a Bayesian framework. As part of this approach we derive a method based on Langevin's stochastic differential equation and a regularization technique based on the classical autologistic transfer function that allows us to update every site simultaneously regardless of the neighbourhood structure. This allows us to implement a completely parallel method for generating the constraint sets corresponding to the regular grammar languages on massively parallel networks. We illustrate these ideas by formulating the image reconstruction problem based on a hierarchy of rule-based and stochastic constraints, and derive a fully parallelestimator structure. We also present results computed on the AMT DAP500 massively parallel digital computer, a mesh-connected 32x32 array of processing elements which are configured in a Single-Instruction, Multiple Data stream architecture.

  18. Implication of Secure Micropayment System Using Process Oriented Structural Design by Hash chaining in Mobile Network

    Directory of Open Access Journals (Sweden)

    Chitra Kiran N.

    2012-01-01

    Full Text Available The proposed system presents a novel approach of designing a highly secured and robust process oriented architecture for micropayment system in wireless adhoc network. Deployment of any confidential transaction over dynamic nature of wireless adhoc network will strike a high amount of security challenges which is very difficult to identify which poses a great difficulty in designing and effective countermeasures. The current work designs the security process using hash chain and Simple Public Key Infrastructure to be implemented on newly designed digital agreement of broker along with paving new secure routing for secure m-transaction as an efficient alternative for digital coin. The system stimulates the intermediate nodes to cooperate for facilitating secure and reliable transaction from source to destination nodes. The system consists of high end encryption using hash function is also independent of any Trusted Third Party when the network topology frequency changes, thereby it is flexible, lightweight, and reliable for secure micropayment systems. The analysis result shows the system is highly robust and secure ensuring anonymity, privacy, non-repudiation offline payment system over wireless adhoc network.

  19. In vitro RNase and nucleic acid binding activities implicate coilin in U snRNA processing.

    Directory of Open Access Journals (Sweden)

    Hanna J Broome

    Full Text Available Coilin is known as the marker protein for Cajal bodies (CBs, subnuclear domains important for the biogenesis of small nuclear ribonucleoproteins (snRNPs which function in pre-mRNA splicing. CBs associate non-randomly with U1 and U2 gene loci, which produce the small nuclear RNA (snRNA component of the respective snRNP. Despite recognition as the CB marker protein, coilin is primarily nucleoplasmic, and the function of this fraction is not fully characterized. Here we show that coilin binds double stranded DNA and has RNase activity in vitro. U1 and U2 snRNAs undergo a processing event of the primary transcript prior to incorporation in the snRNP. We find that coilin displays RNase activity within the CU region of the U2 snRNA primary transcript in vitro, and that coilin knockdown results in accumulation of the 3' pre-processed U1 and U2 snRNA. These findings present new characteristics of coilin in vitro, and suggest additional functions of the protein in vivo.

  20. Um modelo multiobjetivo de otimização aplicado ao processo de orçamento de capital A multicriteria optimization model applied to the capital budgeting process

    Directory of Open Access Journals (Sweden)

    Eder Oliveira Abensur

    2012-12-01

    Full Text Available O processo de orçamento de capital envolve a análise e seleção de projetos de longo prazo de maturação. Essas decisões de investimento são tradicionalmente feitas pela aplicação simultânea de vários métodos financeiros com uso de fluxo de caixa descontado como, por exemplo, o Valor Presente Líquido (VPL e a Taxa Interna de Retorno (TIR. Apesar da longa e ampla disseminação dessas técnicas, são notórios os problemas de avaliação especialmente quando consideradas funções mono-objetivas e projetos mutuamente excludentes. Em se tratando de decisões financeiras, parece ilusório falar em otimização sem considerar múltiplos objetivos e atributos. O objetivo deste trabalho é propor um modelo matemático multiobjetivo prático que auxilie na seleção de projetos de investimento submetidos simultaneamente a vários indicadores de desempenho que incorpora uma nova medida de risco (GAFT. Os testes foram feitos sobre uma amostra de quarenta e cinco projetos e os resultados demonstram que o modelo proposto é uma ferramenta gerencial prática e promissora.The capital budgeting process involves the analysis and selection of projects committed over long periods of time. These investment decisions are traditionally made by the simultaneous application of various financial techniques using discounted cash flow, such as the Net Present Value (NPV and Internal Rate of Return (IRR. Despite the long-term and wide dissemination of these techniques, there are major problems of inconsistency especially in mono-criterion functions and mutually exclusive projects. When dealing with financial decisions, it seems illusory to address optimization without taking multiple objectives and attributes into account. The objective of this paper is to present a mathematical model that allows the multi-criteria selection of investment projects submitted to various financial indicators; the mathematical model incorporates a new measure of risk (GAFT. Forty