WorldWideScience

Sample records for budgeting

  1. 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...

  2. BEYOND BUDGETING

    OpenAIRE

    Edo Cvrkalj; Denis Smolar

    2015-01-01

    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 bus...

  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. DCS Budget Tracking System

    Data.gov (United States)

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

  5. 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.

  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. 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…

  8. 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,...

  9. CDO budgeting

    Science.gov (United States)

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

    2008-04-01

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

  10. A Defense Budget Primer

    Science.gov (United States)

    1998-12-09

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

  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. 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)

  13. 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...

  14. Between Bedside and Budget

    NARCIS (Netherlands)

    J.L.T. Blank; E. Eggink

    1998-01-01

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

  15. 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)

  16. Understanding the Budget Process

    Directory of Open Access Journals (Sweden)

    Mesut Yalvaç

    2000-03-01

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

  17. Verification of uncertainty budgets

    DEFF Research Database (Denmark)

    Heydorn, Kaj; Madsen, B.S.

    2005-01-01

    The quality of analytical results is expressed by their uncertainty, as it is estimated on the basis of an uncertainty budget; little effort is, however, often spent on ascertaining the quality of the uncertainty budget. The uncertainty budget is based on circumstantial or historical data......, and therefore it is essential that the applicability of the overall uncertainty budget to actual measurement results be verified on the basis of current experimental data. This should be carried out by replicate analysis of samples taken in accordance with the definition of the measurand, but representing...... the full range of matrices and concentrations for which the budget is assumed to be valid. In this way the assumptions made in the uncertainty budget can be experimentally verified, both as regards sources of variability that are assumed negligible, and dominant uncertainty components. Agreement between...

  18. 7 CFR 3402.14 - Budget and budget narrative.

    Science.gov (United States)

    2010-01-01

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

  19. Multimedia Budget Presentations.

    Science.gov (United States)

    Hughes, Jonathon T.; Rodabaugh, Karl

    This book provides an overview of the potential of multimedia budget proposals. The text reviews the fundamentals of multimedia, emphasizing how it improves communication by using multiple levels of input. A process for analyzing many of the budget decisions that must be made, as adapted from Robert Finney's five-step process of "Gap…

  20. 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.

  1. FY 1997 congressional budget request: Budget highlights

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-03-01

    This is an overview of the 1997 budget request for the US DOE. The topics of the overview include a policy overview, the budget by business line, business lines by organization, crosswalk from business line to appropriation, summary by appropriation, energy supply research and development, uranium supply and enrichment activities, uranium enrichment decontamination and decommissioning fund, general science and research, weapons activities, defense environmental restoration and waste management, defense nuclear waste disposal, departmental administration, Office of the Inspector General, power marketing administrations, Federal Energy Regulatory commission, nuclear waste disposal fund, fossil energy research and development, naval petroleum and oil shale reserves, energy conservation, economic regulation, strategic petroleum reserve, energy information administration, clean coal technology and a Department of Energy Field Facilities map.

  2. A New Approach in Public Budgeting: Citizens' Budget

    Science.gov (United States)

    Bilge, Semih

    2015-01-01

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

  3. Landscape Water Budget Tool

    Science.gov (United States)

    WaterSense created the Water Budget Tool as one option to help builders, landscape professionals, and irrigation professionals certified by a WaterSense labeled program meet the criteria specified in the WaterSense New Home Specification.

  4. Budget and Actuals

    Data.gov (United States)

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

  5. 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),...

  6. Women and Budget Deficits

    OpenAIRE

    Signe Krogstrup; Sébastien Wälti

    2007-01-01

    If women have different economic preferences than men, then female economic and political empowerment is likely to change policy and household decisions, and in turn macroeconomic outcomes. We test the hypothesis that female enfranchisement leads to lower government budget deficits due gender differences in preferences over fiscal outcomes. Estimating the impact of women's vote on budget deficits in a differences-in-differences regression for Swiss cantonal panel data, we find that including ...

  7. 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

  8. Political Budget Cycles

    DEFF Research Database (Denmark)

    Aaskoven, Lasse; Lassen, David Dreyer

    2017-01-01

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

  9. Kinetic energy budget details

    Indian Academy of Sciences (India)

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

  10. Reforming the EU Budget

    DEFF Research Database (Denmark)

    Citi, Manuele

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

  11. 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.

  12. Budgeting and Finance

    NARCIS (Netherlands)

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

    2012-01-01

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

  13. Zero-Based Budgeting.

    Science.gov (United States)

    Wichowski, Chester

    1979-01-01

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

  14. 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)…

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

    African Journals Online (AJOL)

    To the extent that zero base budgeting plans, executes and controls, it serves as a management tool. Nigeria's budgeting has been incremental, overly politicized and not carried out by experts, but merely based on benchmark price and quota of daily oil production. Factors militating against proper budgeting in Nigeria are ...

  16. Budget and Appropriations - Congressional Justification

    Science.gov (United States)

    The Congressional Justification is prepared when the President submits an annual budget to Congress, to justify the President's request by explaining NCI's mission, objectives for the coming fiscal year, and providing comparative budget data and analysis.

  17. Budget impact analysis.

    Science.gov (United States)

    Leelahavarong, Pattara

    2014-05-01

    A budget impact analysis (BIA) is used to assess whether the adoption of a new health technology is affordable, given the resource and budget constraints of the context. Increasingly, BIAs are coming to be viewed as an important-if not essential-part of health technology assessment (HTA). BIA data is often examined in conjunction with cost-effectiveness analysis (CEA) data to help inform decisions makers when developing reimbursement policies within the resource constraints of their health care system. This article presents a review of existing BIA guidelines from around the world and makes some initial recommendations for the development of Thai BIA guidelines, as part of the newly-developed Economic Evaluation guidelines for Thailand. Initial recommendations include guidelines on appropriate analytic framework design, study design, perspective, scenarios for comparison, target population, costing and resource use, uncertainty analysis, and discounting.

  18. Budget impact of vildagliptin

    OpenAIRE

    Orietta Zaniolo; Viola Sacchi; Lorenzo Pradelli

    2008-01-01

    Introduction: to evaluate the impact on the Italian National Health Service (NHS) budget of the recent introduction of the DPP-4 inhibitor vildagliptin in combination treatment for NIDDM patients. Methods: NIDDM patients eligible to vildagliptin treatment were identified and quantified based on approved indications and prevalence data review; adequate alternative strategies were identified; direct medical costs associated with competing strategies were calculated according to national practic...

  19. Simplified budget preparation

    OpenAIRE

    VIJAYA KRUSHNA VARMA

    2011-01-01

    In the present economic system the budget preparation is massive, multi staged, time consuming and laborious process. There are thousands of different high or very low valued goods or services to be segregated into different groups and taxed by both Centre and States with different taxes at three or more slab rates and, as if these are not enough, there are additional surcharges or cesses on selected goods. These tax structures and slab rates on different goods keep changing every year. With ...

  20. 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

  1. 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...

  2. Marketing with limited budget

    OpenAIRE

    Smirnova, Daria

    2017-01-01

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

  3. European Union Budget Politics

    DEFF Research Database (Denmark)

    Citi, Manuele

    2015-01-01

    The marginal involvement of the European Union (EU) in redistributive policies and its limited fiscal resources have led to a notable lack of attention by EU scholars towards the EU budget and its dynamics. Yet the nature of the budgetary data and their high usability for statistical analysis make...... them an excellent tool for studying and measuring policy change in the EU. In this article, I analyse an original dataset containing yearly data for the main categories of expenditure and how they have changed over the last three decades (1979–2013). Using time-series analysis, I find that the ability...

  4. 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.

  5. Indonesia : Budget Reform Strategy Priorities

    OpenAIRE

    Allen, R.; Eckardt, S.; Jacobs, D; Kristensen, J; Lienert, I.; Schiavo-Campo, S.

    2007-01-01

    This report is designed to assist the authorities develop an overall road map for reforming budget preparation. A specific focus is on the steps to be taken to introduce a medium-term framework for the central government's budget and a performance-based budget. These reforms require important preconditions to be in place, and a substantial change in the culture, incentives and behavior of ...

  6. Collection assessment and acquisitions budgets

    CERN Document Server

    Lee, Sul H

    2013-01-01

    This invaluable new book contains timely information about the assessment of academic library collections and the relationship of collection assessment to acquisition budgets. The rising cost of information significantly influences academic libraries'abilities to acquire the necessary materials for students and faculty, and public libraries'abilities to acquire material for their clientele. Collection Assessment and Acquisitions Budgets examines different aspects of the relationship between the assessment of academic library collections and the management of library acquisition budgets. Librar

  7. 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. 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.

  9. Budgeting Time to Teach about the School Budget

    Science.gov (United States)

    Weiss, Dale

    2011-01-01

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

  10. BUDGET PLANNING IN FINANCIAL MANAGEMENT

    Directory of Open Access Journals (Sweden)

    Nataliya Melnichuk

    2015-11-01

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

  11. 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.

  12. 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....

  13. 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…

  14. Budget impact of vildagliptin

    Directory of Open Access Journals (Sweden)

    Orietta Zaniolo

    2008-09-01

    Full Text Available Introduction: to evaluate the impact on the Italian National Health Service (NHS budget of the recent introduction of the DPP-4 inhibitor vildagliptin in combination treatment for NIDDM patients. Methods: NIDDM patients eligible to vildagliptin treatment were identified and quantified based on approved indications and prevalence data review; adequate alternative strategies were identified; direct medical costs associated with competing strategies were calculated according to national practice and prices (drug acquisition, therapeutic monitoring, cost for managing severe adverse events – severe hypoglycemia events, fractures, new heart failure cases and the NHS budgetary impact was estimated according to market penetration assumptions (base-case: 5% and 10% for the first and second year, respectively. Results: patients estimated eligible for vildagliptin in Italy are about 237,500: pts inadequately controlled with metformin monotherapy (166,500, pts inadequately controlled with sulfonylurea monotherapy and intolerant/contraindicated to metformin (70,200, and those inadequately controlled with thiazolidinedione monotherapy (800. Costing and comparing of the vildagliptin-based and competing strategies revealed differences in both directions, depending on patient subgroup. Assuming uniform penetration among identified patient subgroups, vildagliptin introduction is expected to raise NHS costs by 2,750,000 Euro in the first and by 5,500,000 Euro in the second year, respectively representing 1,6% and 3,2% of the estimated total management cost of this patient population. Conclusions: the introduction of vildagliptin in the treatment of Italian NIDDM patients offers a new therapeutic option for three inadequately controlled NIDDM subpopulations; the financial impact on Italian NHS expenditures depends on patient selection and can be expected not to exceed 2-3% of the currently dedicated budget in the first two years.

  15. Technology support for participatory budgeting

    DEFF Research Database (Denmark)

    Rose, Jeremy; Rios, Jesus; Lippa, Barbara

    2010-01-01

    and match them to the generic participatory budgeting processes. This results in a comprehensive picture of how known eParticipation technologies can be used to support participatory budgeting. The next research question (unfortunately beyond the scope of this article) is how to choose - which technologies...

  16. 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…

  17. The FY2011 Federal Budget

    Science.gov (United States)

    2010-08-04

    costs of federal health care programs and baby boomer retirements present further challenges to fiscal stability. Operating these programs in their...costs and baby boomer retirements. Budget Fiscal Year 2011 The Obama Administration released its FY2011 budget on February 1, 2010. Congress began its...11 Healthcare Legislation .................................................................................................. 12

  18. FLEXIBLE BUDGET OF SPORT COMPETITIONS

    Directory of Open Access Journals (Sweden)

    Dragan Vukasović

    2009-11-01

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

  19. Global Carbon Budget 2016

    Science.gov (United States)

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

    2016-11-01

    Accurate assessment of anthropogenic carbon dioxide (CO2) emissions and their redistribution among the atmosphere, ocean, and terrestrial biosphere - the "global carbon budget" - is important to better understand the global carbon cycle, support the development of climate policies, and project future climate change. Here we describe data sets and methodology to quantify all major components of the global carbon budget, including their uncertainties, based on the combination of a range of data, algorithms, statistics, and model estimates and their interpretation by a broad scientific community. We discuss changes compared to previous estimates and consistency within and among components, alongside methodology and data limitations. CO2 emissions from fossil fuels and industry (EFF) are based on energy statistics and cement production data, respectively, while emissions from land-use change (ELUC), mainly deforestation, are based on combined evidence from land-cover change data, fire activity associated with deforestation, and models. The global atmospheric CO2 concentration is measured directly and its rate of growth (GATM) is computed from the annual changes in concentration. The mean ocean CO2 sink (SOCEAN) is based on observations from the 1990s, while the annual anomalies and trends are estimated with ocean models. The variability in SOCEAN is evaluated with data products based on surveys of ocean CO2 measurements. The global residual terrestrial CO2 sink (SLAND) is estimated by the difference of the other terms of the global carbon budget and compared to results of independent dynamic global vegetation models. We compare the mean land and ocean fluxes and their variability to estimates from three atmospheric inverse methods for three broad latitude bands. All uncertainties are reported as ±1σ, reflecting the current capacity to characterise the annual estimates of each component of the global carbon budget. For the last decade available (2006-2015), EFF was 9

  20. Global Carbon Budget 2016

    Science.gov (United States)

    Quéré, Corinne Le; Andrew, Robbie M.; Canadell, Josep G.; Sitch, Stephen; Korsbakken, Jan Ivar; Peters, Glen P.; Manning, Andrew C.; Boden, Thomas A.; Tans, Pieter P.; Houghton, Richard A.; hide 12px; height:12px; display:none; " src="images/arrow-down.gif" width="12" height="12" border="0" alt="hide" id="author_20170008485_hide">

    2016-01-01

    Accurate assessment of anthropogenic carbon dioxide (CO2) emissions and their redistribution among the atmosphere, ocean, and terrestrial biosphere the global carbon budget is important to better understand the global carbon cycle, support the development of climate policies, and project future climate change. Here we describe data sets and methodology to quantify all major components of the global carbon budget, including their uncertainties, based on the combination of a range of data, algorithms, statistics, and model estimates and their interpretation by a broad scientific community. We discuss changes compared to previous estimates and consistency within and among components, alongside methodology and data limitations. CO2 emissions from fossil fuels and industry (EFF) are based on energy statistics and cement production data, respectively, while emissions from land-use change (ELUC), mainly deforestation, are based on combined evidence from land-cover change data, fire activity associated with deforestation, and models. The global atmospheric CO2 concentration is measured directly and its rate of growth (GATM) is computed from the annual changes in concentration. The mean ocean CO2 sink (SOCEAN) is based on observations from the 1990s, while the annual anomalies and trends are estimated with ocean models. The variability in SOCEAN is evaluated with data products based on surveys of ocean CO2 measurements. The global residual terrestrial CO2 sink (SLAND) is estimated by the difference of the other terms of the global carbon budget and compared to results of independent dynamic global vegetation models. We compare the mean land and ocean fluxes and their variability to estimates from three atmospheric inverse methods for three broad latitude bands. All uncertainties are reported as +/- 1(sigma), reflecting the current capacity to characterize the annual estimates of each component of the global carbon budget. For the last decade available (2006-2015), EFF was 9

  1. 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

  2. Water Budget Quick Start Guide

    Science.gov (United States)

    WaterSense created the Water Budget Tool as one option to help builders, landscape professionals, and irrigation professionals certified by a WaterSense labeled program meet the criteria specified in the WaterSense New Home Specification.

  3. On reading the federal budget.

    Science.gov (United States)

    1974-03-01

    Within the scientific community there seem to be at least two schools of thought as far as the federal budget is concerned. One holds that more money would be made available for research if only spokesmen for research could gain access to high government officials. The other view is that the research budget of the United States reflects well-considered policy and cannot be changed by friendly persuasion. Rashi Fein, professor of the economics of medicine at Harvard Medical School, believes the latter. He expressed his point of view recently in an address before the American Public Health Association. His remarks were directed to last year's budget but apply equally to the President's budget for fiscal 1975. Excerpts from his talk, "The new national health spending policy-who pays and who gets?" follow.

  4. 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).

  5. 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...

  6. Balancing regional sea level budgets

    Science.gov (United States)

    Leuliette, E. W.; Miller, L.; Tamisiea, M. E.

    2015-12-01

    Balancing the sea-level budget is critical to understanding recent and future climate change as well as balancing Earth's energy budget and water budget. During the last decade, advancements in the ocean observing system — satellite altimeters, hydrographic profiling floats, and space-based gravity missions — have allowed the global mean sea level budget to?be assessed with unprecedented accuracy from direct, rather than inferred, estimates. In particular, several recent studies have used the sea-level budget to bound the rate of deep ocean warming [e.g. Llovel et al. 2014]. On a monthly basis, the sum of the steric component estimated from Argo and the ocean mass (barostatic) component from GRACE agree total sea level from Jason within the estimated uncertainties with the residual difference having an r.m.s. of less than 2 mm [Leuliette 2014]. Direct measurements of ocean warming above 2000 m depth during January 2005 and July 2015 explain about one-third of the observed annual rate of global mean sea-level rise. Extending the understanding of the sea-level budget from global mean sea level to regional patterns of sea level change is crucial for identifying regional differences in recent sea level change. The local sea-level budget can be used to identify any systematic errors in the global ocean observing system. Using the residuals from closing the sea level budget, we demonstrate that systematic regional errors remain, in part due to Argo sampling. We also show the effect of applying revised geocentric pole-tide corrections for GRACE [Wahr et al. 2015] and altimetry [Desai et al., 2015].

  7. Budget deficits and public debt

    OpenAIRE

    Ph.D. Student Ionut Constantin

    2009-01-01

    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 c...

  8. 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)

  9. 42 CFR 457.140 - Budget.

    Science.gov (United States)

    2010-10-01

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

  10. 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...

  11. Cycle-Based Budgeting Toolkit: A Primer

    Science.gov (United States)

    Yan, Bo

    2016-01-01

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

  12. School Budget Hold'em Facilitator's Guide

    Science.gov (United States)

    Education Resource Strategies, 2012

    2012-01-01

    "School Budget Hold'em" is a game designed to help school districts rethink their budgeting process. It evolved out of Education Resource Strategies' (ERS) experience working with large urban districts around the country. "School Budget Hold'em" offers a completely new approach--one that can turn the budgeting process into a long-term visioning…

  13. Gender Equality From A Gender Budgeting Perspective

    OpenAIRE

    Nyevero Maruzani; Nogget Matope; Efiritha Chauraya

    2012-01-01

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

  14. 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.

  15. Budget Brief: 2015 Proposed Budget Milwaukee Public Schools

    Science.gov (United States)

    Allen, Vanessa; Chapman, Anne; Henken, Rob

    2014-01-01

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

  16. Programme Budgets for Graduate Training.

    Science.gov (United States)

    Appelquist, Claes G.; And Others

    The development of a methodological framework for planning, programming, and budgeting which is specific to graduate training and research activities at the Chalmers University of Technology in Sweden is described. This pilot project is regarded as a step towards developing and implementing a generalized approach to an output-oriented finance…

  17. 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;…

  18. Feminism, Budgeting and Gender Justice

    Science.gov (United States)

    Misra, S. N.; Ghadai, Sanjaya Kumar

    2017-01-01

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

  19. Rational Budgeting? The Stanford Case.

    Science.gov (United States)

    Chaffee, Ellen Earle

    The budget decision making process at Stanford University, California, from 1970 through 1979 was evaluated in relation to the allocation of general funds to 38 academic departments. Using Simon's theory of bounded rationality and an organizational level of analysis, the Stanford decision process was tested for its rationality through…

  20. 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

  1. 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)

  2. Best practices for budget-based design.

    Science.gov (United States)

    2017-03-01

    State Departments of Transportation (State DOTs) encounter difficulties in establishing feasible and : reliable project budget early in the project development. The lack of a systematic process for establishing : baseline budget with the consideratio...

  3. Performance Budgeting in the Netherlands: Beyond Arithmetic

    NARCIS (Netherlands)

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

    2006-01-01

    textabstractPerformance-based budgeting seems to be a promising tool for improving the management and accountability of public finances. However, its application causes many difficulties. This article briefly reviews international experience with performance-based budgeting and explores its

  4. Female Athletes Thrive, but Budget Pressures Loom.

    Science.gov (United States)

    Suggs, Welch

    2001-01-01

    A "Chronicle" survey finds significant progress for female athletes at the college level and budget constraints looming for all sports programs. The article includes several data tables on sports participation by women, scholarships, and athletic budgets. (EV)

  5. Budget estimates fiscal year 1995: Volume 10

    Energy Technology Data Exchange (ETDEWEB)

    1994-02-01

    This report contains the Nuclear Regulatory Commission (NRC) fiscal year budget justification to Congress. The budget provides estimates for salaries and expenses and for the Office of the Inspector General for fiscal year 1995. The NRC 1995 budget request is $546,497,000. This is an increase of $11,497,000 above the proposed level for FY 1994. The NRC FY 1995 budget request is 3,218 FTEs. This is a decrease of 75 FTEs below the 1994 proposed level.

  6. The Economic and Budget Outlook: An Update

    National Research Council Canada - National Science Library

    1999-01-01

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

  7. The 2014 Budget Act: Selected Legal Aspects

    Directory of Open Access Journals (Sweden)

    Andrzej Borodo

    2014-03-01

    Full Text Available The Budget Act for the year 2014 raises legal questions in the context of the provisions of the Constitution as well as the Public Finance Act from 2009. Polish constitutional provisions relating to the state budget may be described as too general. They specify the requirements with regard to the Budget Act only to a limited extent.

  8. Strategic plan creates a blueprint for budgeting.

    Science.gov (United States)

    Cook, D

    1990-05-01

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

  9. 7 CFR 955.41 - Budget.

    Science.gov (United States)

    2010-01-01

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

  10. 7 CFR 959.41 - Budget.

    Science.gov (United States)

    2010-01-01

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

  11. 7 CFR 906.33 - Budget.

    Science.gov (United States)

    2010-01-01

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

  12. 7 CFR 948.76 - Budget.

    Science.gov (United States)

    2010-01-01

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

  13. 7 CFR 956.41 - Budget.

    Science.gov (United States)

    2010-01-01

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

  14. 7 CFR 966.41 - Budget.

    Science.gov (United States)

    2010-01-01

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

  15. 25 CFR 122.7 - Budget.

    Science.gov (United States)

    2010-04-01

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

  16. 7 CFR 958.41 - Budget.

    Science.gov (United States)

    2010-01-01

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

  17. 25 CFR 41.12 - Annual budget.

    Science.gov (United States)

    2010-04-01

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

  18. Budget Considerations: A Primer for Senate Leaders

    Science.gov (United States)

    Academic Senate for California Community Colleges, 2009

    2009-01-01

    This paper is intended to provide a selection of easy to use resources and tools to enhance the effectiveness of a local senate president during ongoing budget conversations. It is not intended to provide a narrative description of budgets and budget process, nor a comprehensive listing of the many arcane rules that govern community college…

  19. 7 CFR 945.41 - Budget.

    Science.gov (United States)

    2010-01-01

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

  20. 42 CFR 441.472 - Budget methodology.

    Science.gov (United States)

    2010-10-01

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

  1. Program Budgeting for a Graduate School Library.

    Science.gov (United States)

    Westerman, Mel

    Program budgeting, a method founded in the systems approach, allows control, management, and planning in the library system, and avoids the more comprehensive analysis required by zero-based budgeting. By evaluation of the impacts of the work accomplished by the library staff, the budgeted amounts can be justified or adjusted in subsequent years.…

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

    Science.gov (United States)

    Hentschke, Guilbert C.

    1977-01-01

    Successful adoption of zero-base budgeting (ZBB) will be greater than that of planning-programming-budgeting-systems (PPBS) because perceived problems inherent in PPBS are largely missing in ZBB; ZBB appears to fit current school district budgeting behavior; and ZBB seems to improve communication about the need for budget reform. (Author/IRT)

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

    NARCIS (Netherlands)

    Dees, M.; Neelissen, P.A.

    2004-01-01

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

  4. Capital budgeting practices in Spain

    Directory of Open Access Journals (Sweden)

    Pablo de Andrés

    2015-01-01

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

  5. Polity age and political budget cycles

    DEFF Research Database (Denmark)

    Aaskoven, Lasse

    2017-01-01

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

  6. Innovative Concepts of Budgeting in the Enterprises

    OpenAIRE

    Adam Bąk

    2009-01-01

    The article presents the current concepts of budgeting with the special focus on innovative budgets. It includes the evolution of the budgeting concept starting from the traditional one which was applied in the second half of the 20th Century and assumed the budget as the main tool for the achievement of company’s goals. The next presented method is Better Budgeting. It arouse at the nineties as the resposne for the critics of the traditional method which was accused for the fixed assumptions...

  7. Zero-base budgeting and the library.

    Science.gov (United States)

    Sargent, C W

    1978-01-01

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

  8. Innovative Concepts of Budgeting in the Enterprises

    Directory of Open Access Journals (Sweden)

    Adam Bąk

    2009-01-01

    Full Text Available The article presents the current concepts of budgeting with the special focus on innovative budgets. It includes the evolution of the budgeting concept starting from the traditional one which was applied in the second half of the 20th Century and assumed the budget as the main tool for the achievement of companys goals. The next presented method is Better Budgeting. It arouse at the nineties as the resposne for the critics of the traditional method which was accused for the fixed assumptions which were no longer matching with the fast changing competitive environment. This method assumed the high level of budget preparation as he opposite to the detailed level as well as shorter planning period. The Beyond Budgeting was the most radical method and eliminated budget as the tool supporting the management; the concept has been used from the nineties until today, by more than seventy multinational companies from beyond budgeting round table. However, Beyond Budgeting was also criticised for not being applied in the industrial sector and too theoretical approach. Therefore, Ronald Gleicha from European Business School, established a working group, which icludes the scientists and managers, in order to create by mid of 2009, the new and opitimal method, which is called Modern Budgeting.

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

    DEFF Research Database (Denmark)

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

    2009-01-01

    The effect of participative budgeting on motivation is often considered in management accounting research. In this study we focus on dispositional factors of motivation rooted in personality that affect budgeting. Especially we focus on the effect of personality traits in the form of achievement......, power and affiliation motives on budget goal commitment in interaction with participative budgeting. The study is based on a survey among bank managers at different organizational levels of a Scandinavian regional bank and the results indicate that the effect of participative budgeting on budget goal...... commitment is moderated by the implicit power motivation of the bank manager....

  10. The 2015 Budget Act and proposals for amendments of the Budget Act in Poland

    Directory of Open Access Journals (Sweden)

    Andrzej Borodo

    2015-03-01

    Full Text Available The article presents the legal content and system of the 2015 Budget Act and the legal significance of its regulations. In the paper there are also proposals to the new structure Polish Budget Act. The present system of the Budget Act does not include the revenues and expenditure of certain state funds (especially the National Road Fund and finances of State Treasury companies. The current system weakens the control function and budgetary power of the Parliament. New Polish system of the Budget Act should contain the general budget and several special budgets.

  11. Budget estimates. Fiscal year 1998

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-02-01

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

  12. Does National Culture Impact Capital Budgeting Systems?

    Directory of Open Access Journals (Sweden)

    Peter J. Graham

    2017-06-01

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

  13. Budget Deficits Effects on Economic Growth

    OpenAIRE

    L.C.Risti; C. Nicolaescu; D.Tăgăduan

    2013-01-01

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

  14. 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.

  15. OMB Recommended vs Approved Operating Budget

    Data.gov (United States)

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

  16. 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.

  17. 7 CFR 1744.63 - The telephone loan budget.

    Science.gov (United States)

    2010-01-01

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

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

    African Journals Online (AJOL)

    ... slacks and budget gamesmanship. It could also arise due to conflicts between top management quest for control and lower-level management demand for flexibility, unclear objective setting process, market uncertainty, managers' drive to achieve target . Keywords: Budget, budget games, budgeting, budget participation ...

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

    Science.gov (United States)

    Jefferson, Anne L.

    1995-01-01

    Decentralizing educational budgets allows the disbursement of funds aimed at maximizing student development. Three strategies for decentralizing budgets are program budgeting, which eliminates line-item budgeting and allows administrators to address questions regarding the relative value of educational programs; zero-based budgeting, which allows…

  20. Entropy Budget for Hawking Evaporation

    Directory of Open Access Journals (Sweden)

    Ana Alonso-Serrano

    2017-07-01

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

  1. Centre for Budget and Governance Accountability

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

    This funding will enhance the Centre for Budget and Governance Accountability's (CBGA) role as a credible public policy institution in India by strengthening its ability to provide high-quality, influential, and policy-relevant research. About the Centre for Budget and Governance Accountability CBGA is an independent ...

  2. Gender Responsive Community Based Planning and Budgeting ...

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

    Gender Responsive Community Based Planning and Budgeting Tool for Local Governance. During the early 1990s, IDRC supported the development and testing of a reliable and cost-efficient tool for monitoring poverty and facilitating local level budgeting: the community-based (poverty) monitoring system (CBMS).

  3. CAUT Analysis of Federal Budget 2013

    Science.gov (United States)

    Canadian Association of University Teachers, 2013

    2013-01-01

    The 2013 federal Budget was delivered ironically the same day as the Parliamentary Budget Officer was in court seeking more information about the impact of the government's $5.2 billion in spending cuts announced last year. The lack of budgetary transparency and accountability has become a hallmark of the Conservative government. Anyone expecting…

  4. Women and gender budgeting: Nigeria's policy alternative ...

    African Journals Online (AJOL)

    This work contributes to the policy debate on women empowerment through gender budgeting and equally exposes the inherent negative impacts of the current budgeting system, and how it could help facilitate gender equity and open up economic opportunities for women. Gender inequalities thrive in all societies but are ...

  5. Zero Based Budgeting for Voc Ed

    Science.gov (United States)

    Chuang, Ying C.

    1977-01-01

    To help vocational education budget planners take a good look each year at where they are going, what they are trying to accomplish, and where to put their money, this article describes the 12 steps in a model commonly used for zero based budgeting. (Author/HD)

  6. CAUT Analysis of Federal Budget 2012

    Science.gov (United States)

    Canadian Association of University Teachers, 2012

    2012-01-01

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

  7. Financial Advisor - Budget and Financial Management | IDRC ...

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

    Job Summary As the most senior budget team member, the Financial Advisor assumes key responsibilities in the preparation of the annual program of work and budget of the Centre (xx cost centres totalling expending some $190 M in 2007-2008). The Financial Advisor also maintains and refines as needed financial ...

  8. Zero Base Budgeting Method Applied at Education Expenditures of Cluj-Napoca Budget

    Directory of Open Access Journals (Sweden)

    Paul ZAI

    2006-10-01

    Full Text Available This study is trying to propose alternative methods for budget elaboration, in order to be able to forcast the budget. For presenting the practical part of ZBB (Zero Base Budgeting, we have decided to apply ZBB method for forecasting Cluj-Napoca budget - Chapter Education. To estimate the values of the principal expenditures we will study the data from a budgetary centre, and a tertiary unit. The accuracy of our predictions is trying to underline the necessity of using modern methods for budget elaboration.

  9. Political Budget Cycles in the European Union

    Directory of Open Access Journals (Sweden)

    Jiří Gregor

    2016-01-01

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

  10. BUDGET AMENDMENT – CAUSE AND EFFECT

    Directory of Open Access Journals (Sweden)

    ROXANA ISPAS

    2014-10-01

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

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

    National Research Council Canada - National Science Library

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

    2005-01-01

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

  12. Fiscal Year 2003 Budget of the U.S. Government

    National Research Council Canada - National Science Library

    2002-01-01

    Budget of the United States Government, Fiscal Year 2003 contains the Budget Message of the President and information on the President's budget and management priorities, including assesments of agencies performance...

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

    Directory of Open Access Journals (Sweden)

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

    2009-05-01

    Full Text Available The paper emphasizes the efforts of Romanian authorities to implement program budgeting. Based on the first results, authorities decided to establish a link between strategic planning and budgeting, as a condition for implementing multi-annual budgeting.

  14. Budget-makers and health care systems.

    Science.gov (United States)

    White, Joseph

    2013-10-01

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

  15. The Polish Budget Act for 2016: Legal Issues

    Directory of Open Access Journals (Sweden)

    Andrzej Borodo

    2016-06-01

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

  16. 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.

  17. WFIRST: Coronagraph Systems Engineering and Performance Budgets

    Science.gov (United States)

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

    2018-01-01

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

  18. 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.

  19. Loyalty Card Promotional Activity in Budget Hotel

    OpenAIRE

    Teng, Fei

    2010-01-01

    Loyalty card is one of the most commonly used promotional activities in business. Thus far, there are some research has been done on luxury hotel, but very few researches are on budget hotel. So, the purpose of the thesis is finding out the Swedish customers’ attitude and behavior towards budget hotel’s loyalty card; getting to know what factors influence Swedish customers’ response towards the loyalty card and budget hotels. In the thesis, the main research problem is “How do Swedish custome...

  20. Budget Elements of Economic Security: Specifics of Classification

    Directory of Open Access Journals (Sweden)

    О. S.

    2017-02-01

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

  1. Legal procedures regarding state budget expenditure

    Directory of Open Access Journals (Sweden)

    Andrzej Borodo

    2016-03-01

    Full Text Available Government spending and the procedures for making them can be examined on the basis of many of public regulations, which are the legal grounds for these expenditure. The procedures of government spending can be studied in the field of personal expenditure of the state budget (including salaries, pensions and social benefits. Appropriate procedures are related to expenditure for purchases of goods and services and for making of public investments (e.g. public roads and buildings. An extensive area of expenditure is in the form of grants. There are special legal ways for transferring the budget grants to different legal organizations and entities. The state expenditure are fixed in the Budget Act. The implementation of the budgetary expenditure needs to take up, by state authorities and agencies, thousands of individual and concrete actions (e.g. the contracts, administrative decisions, other activities. That is, in the Budget Act fixed expenditure have, in principle, normative act features.

  2. Physics loses out in UK budget

    CERN Multimedia

    Cartlidge, E

    1998-01-01

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

  3. FY 2015 Supplement to the Presidents Budget

    Data.gov (United States)

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

  4. FY 2014 Supplement to the Presidents Budget

    Data.gov (United States)

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

  5. FY 2016 Supplement to the Presidents Budget

    Data.gov (United States)

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

  6. [FY 1990 Budget Summary : Rocky Mountain Arsenal

    Data.gov (United States)

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

  7. [FY 1996 Budget Summary : Rocky Mountain Arsenal

    Data.gov (United States)

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

  8. [FY 1989 Budget Summary : Rocky Mountain Arsenal

    Data.gov (United States)

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

  9. Zero-Based Budgeting in Nursing Education.

    Science.gov (United States)

    Farrell, Marie; Eckert, Joseph

    1979-01-01

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

  10. The surface heat budget of Hudson Bay

    National Research Council Canada - National Science Library

    Danielson, E.W

    1969-01-01

    ... which information the heat budget calculations are based. These data include surface air and sea temperatures, ice concentration, cloudiness, wind, atmospheric moisture, ice and water movement, and heat storage amounts within Hudson Bay waters...

  11. Carbon budgets and energy transition pathways

    National Research Council Canada - National Science Library

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

    2016-01-01

    .... Here, we show typical values for these indicators for different carbon budgets, using the recently compiled IPCC scenario database, and discuss how these vary as a function of non-CO2 forcing, energy...

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

    OpenAIRE

    Udeh Francis Nnoli; Sopekan Sam Adeyemi; Oraka Azubuike Onuora

    2017-01-01

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

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

    Science.gov (United States)

    Hatfield, Elizabeth; Dicks, Elizabeth; Parfrey, Patrick

    2009-01-01

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

  14. OPTIMIZING LOCAL BUDGET BALANCING IN ROMANIA

    Directory of Open Access Journals (Sweden)

    Gyorgy Adina Crsitina

    2011-07-01

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

  15. Meteorological Error Budget Using Open Source Data

    Science.gov (United States)

    2016-09-01

    Approved for public release; distribuiton unlimited. 4 The sites selected were in both the northern and southern hemispheres , and included...ARL-TR-7831 ● SEP 2016 US Army Research Laboratory Meteorological Error Budget Using Open- Source Data by J Cogan, J Smith, P...needed. Do not return it to the originator. ARL-TR-7831 ● SEP 2016 US Army Research Laboratory Meteorological Error Budget Using

  16. Antesen Customer Loyalty Pada Budget Hotel

    OpenAIRE

    Rahma, Latifa

    2016-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Udeh Francis Nnoli

    2017-10-01

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

  18. Research on budget management under IT environment

    Directory of Open Access Journals (Sweden)

    Wenchang Li

    2017-03-01

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

  19. POLITICAL BUDGET CYCLES: EVIDENCE FROM TURKEY

    Directory of Open Access Journals (Sweden)

    FİLİZ ERYILMAZ

    2015-04-01

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

  20. 40 CFR 96.140 - State trading budgets.

    Science.gov (United States)

    2010-07-01

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

  1. 40 CFR 97.140 - State trading budgets.

    Science.gov (United States)

    2010-07-01

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

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

    Science.gov (United States)

    Woolfork, Kevin

    2010-01-01

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

  3. 40 CFR 96.40 - State trading program budget.

    Science.gov (United States)

    2010-07-01

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

  4. A Capsule Look at Zero-Base Budgeting.

    Science.gov (United States)

    Griffin, William A., Jr.

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

  5. STATE BUDGET AND FISCAL POLICY INSTRUMENTS TO ACHIEVE ITS

    Directory of Open Access Journals (Sweden)

    Haralambie George Alin

    2010-12-01

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

  6. RESULTS OF RESEARCH OF BUDGETING DEVELOPMENT IN SLOVENE INSURANCE COMPANIES

    OpenAIRE

    Guzej, Katarina

    2008-01-01

    The article presents the research of development and use of different methods and budgeting techniques in Slovene insurance companies. The analysis of budgeting methods in Slovene insurance companies shows that more attention should be given to changes in the budgeting process, enforcement of some modern budgeting approaches and more flexible budgeting systems in order to successfully confront the challenges of a turbulent environment and ever more demanding customers, while also reaching the...

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

    OpenAIRE

    Moraru Camelia; Popovici Norina

    2014-01-01

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

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

    African Journals Online (AJOL)

    Using evidence from 105 Civil Society Organisations (CSOs) in Kabalore and Kamwenge district local governments, therefore, this study set out to analyse the participation of CSO's in the budgeting process and the effectiveness of the budget process, as a result of such participation. The findings were that the participation ...

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

    Science.gov (United States)

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

    2010-01-01

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

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

    Science.gov (United States)

    Franklin, Alexandra M.; Hongu, Nobuko

    2016-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Hendri Koeswara

    2016-11-01

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

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

    Directory of Open Access Journals (Sweden)

    CHIRCULESCU MARIA FELICIA

    2016-12-01

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

  13. SAY NO TO NEW BUDGET CUTS !

    CERN Multimedia

    STAFF ASSOCIATION

    2010-01-01

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

  14. PUBLIC EXPENDITURE ON HEALTH IN LOCAL BUDGETS

    Directory of Open Access Journals (Sweden)

    Cristinel ICHIM

    2017-06-01

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

  15. 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.

  16. Budgeting in the Era of Judicial Independence

    Directory of Open Access Journals (Sweden)

    Jesper Wittrup

    2010-04-01

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

  17. SALES BUDGET - MANAGEMENT TOOL IN BUSINESS BACKGROUND ENTITY

    Directory of Open Access Journals (Sweden)

    Cristina-Otilia, ȚENOVICI

    2014-11-01

    Full Text Available Budget as a management tool is used to size the activity of forecasting the financial and accounting terms and in terms of economic efficiency, the allocation and use of resources to an entity in a particular reporting period, that aims to achieve the necessary expenses and income achieved, establishing this and the powers and responsibilities relating to the efficient use of these resources. Sales budgeting should be given special attention given the correlation and the influence of these predictions with other budgets namely production budget; supplies budget; investment budget; budget overheads; treasury budget. There should be understood that estimates of other budgets are not related or that there are no dependencies between them.

  18. EXPENSES FOR ECONOMIC ACTIVITIES FROM LOCAL BUDGETS

    Directory of Open Access Journals (Sweden)

    CRISTINEL ICHIM

    2015-04-01

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

  19. Budget reforms in times of austerity

    DEFF Research Database (Denmark)

    Kristiansen, Mads Bøge

    -per is to explore how such a centralization cascade may look like when zooming into a specific case. Another aim is to explore the consequences of the changes of budget institutions. The paper shows that the fiscal crisis was a window of opportunity for the Ministry of Finance to introduce a budget reform...... that centralizes decisions making. A centralization cascade is identi-fied, as the Ministry of Finance enhances more power and control the ministries more frequent and more in the depth, as a result of this parent ministries have to control their agencies more frequent and much more detailed than before, which...

  20. Performance budgeting as the highest stage of the budget system development

    Directory of Open Access Journals (Sweden)

    Dimitrijević Marina

    2016-01-01

    Full Text Available For some time, quite a few countries have been facing a serious crisis of public finances. This crisis fundamentally determines their everyday lives; therefore, it comes as no surprise that the changes within the field of public budgeting are labelled as priorities. In this context, the questions of advancement of the public sector management, the process of making more quality decisions about public spending and the increase in the responsibility of the budget users become particularly important. The introduction and the gradual improvement of performance budgeting is an indisputable manifestation of an effort to reform the area of financing public spending. Performance budgeting, as an advanced model of public budgeting, is a huge step forward in the direction of providing a better usage of budget funds, achieving consolidation of public finances and being more successful in meeting the public needs. As the financing of the public sector entities (organisations, institutions is closely related to their performance, performance budgeting is also, to some extent, a suitable way to eliminate the shortcomings and modify the traditional 'philosophy' underlying the operation of the public sector, to rationalise the system of public expenditures and to manage them more successfully. Performance budgeting is complex by its nature and may not easily be performed in certain segments of the public sector. In many developed countries, it has been implemented for more than half a century. Monitoring and measuring the public sector performances, the increase in the scope and the improvement in the quality of public goods and provided public services are highly ranked goals in these countries, which are highly committed to instituting a more adequate control over the public funds and innovating their budget system in the direction of attaining the highest level of development.

  1. 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.

  2. Improving Electronic Resources through Holistic Budgeting

    Science.gov (United States)

    Kusik, James P.; Vargas, Mark A.

    2009-01-01

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

  3. The Budgeting Mechanism in Development Companies

    Science.gov (United States)

    Kovaleva, Tatiana M.; Khvostenko, Oleg A.; Glukhova, Alla G.; Nikeryasova, Veronica V.; Gavrilov, Denis E.

    2016-01-01

    Relevance of the researched problem is caused by the fact that today there is a requirement for a unique, generalized, theoretically and methodically elaborated budgeting mechanism disaggregating the aims of strategic level to the level of structural units of the company. The aim of article is to develop methodical provisions and practical…

  4. Carbon budgets and energy transition pathways

    NARCIS (Netherlands)

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

    2016-01-01

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

  5. States' Budgets Reflect Rising Tax Collections

    Science.gov (United States)

    Hoff, David J.

    2005-01-01

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

  6. Budgeting-Based Organization of Internal Control

    Science.gov (United States)

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

    2016-01-01

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

  7. Kinetic energy budgets in areas of convection

    Science.gov (United States)

    Fuelberg, H. E.

    1979-01-01

    Synoptic scale budgets of kinetic energy are computed using 3 and 6 h data from three of NASA's Atmospheric Variability Experiments (AVE's). Numerous areas of intense convection occurred during the three experiments. Large kinetic energy variability, with periods as short as 6 h, is observed in budgets computed over each entire experiment area and over limited volumes that barely enclose the convection and move with it. Kinetic energy generation and transport processes in the smaller volumes are often a maximum when the enclosed storms are near peak intensity, but the nature of the various energy processes differs between storm cases and seems closely related to the synoptic conditions. A commonly observed energy budget for peak storm intensity indicates that generation of kinetic energy by cross-contour flow is the major energy source while dissipation to subgrid scales is the major sink. Synoptic scale vertical motion transports kinetic energy from lower to upper levels of the atmosphere while low-level horizontal flux convergence and upper-level horizontal divergence also occur. Spatial fields of the energy budget terms show that the storm environment is a major center of energy activity for the entire area.

  8. Soft Budget Constraints in Professional Football

    DEFF Research Database (Denmark)

    Storm, Rasmus K.; Nielsen, Klaus

    2012-01-01

    of large companies in socialist economies – a phenomenon which was first identified by the Hungarian Economist János Kornai. More generally, it is argued that our understanding of the peculiar economics of professional team sports can be enhanced significantly by applying the soft budget constrain concept...

  9. Carbon budgets and energy transition pathways

    NARCIS (Netherlands)

    Van Vuuren, Detlef P.|info:eu-repo/dai/nl/11522016X; Van Soest, Heleen; Riahi, Keywan; Clarke, Leon; Krey, Volker; Kriegler, Elmar; Rogelj, Joeri; Schaeffer, Michiel; Tavoni, Massimo

    2016-01-01

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

  10. Fla. Budget Threatens Online Ed. Mandate

    Science.gov (United States)

    Manzo, Kathleen Kennedy

    2009-01-01

    As Florida school districts scramble to meet a looming state mandate to offer full-time online instruction for K-8 students, and as high school enrollments in such courses continue to climb, lawmakers are mulling restrictions and budget cuts for the state's nationally known virtual school. Together, online-learning advocates say, the growing…

  11. Issues in Higher Education Budgeting Policy.

    Science.gov (United States)

    McKeown, Mary P.

    1986-01-01

    Reviews two papers appearing in this "Economics of Education Review" issue. Faults M.J. Bowman, B. Millot, and E. Schiefelbein's tax burden study for excluding background information on educational goals in France, Chile, and Malaysia. Criticizes L. R. Jones, F. Thompson, and W. Zumeta for viewing budgeting as limiting expenditures, rather than…

  12. Cern faces 260m euro budget cuts

    CERN Multimedia

    Banks, Michael

    2010-01-01

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

  13. Budget Development-More Than $ and Sense.

    Science.gov (United States)

    Camerino, Joseph P.

    2001-01-01

    A significant planning component is establishing a budget forecast for the upcoming year and at least the year following. Bringing a projected budgetary profile to the community and school board early on provides opportunities for discussing certain assumptions, initiatives, and goals that may need examination by district administrators. (MLH)

  14. The global methane budget 2000-2012

    NARCIS (Netherlands)

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

    2016-01-01

    The global methane (CH4) budget is becoming an increasingly important component for managing realistic pathways to mitigate climate change. This relevance, due to a shorter atmospheric lifetime and a stronger warming potential than carbon dioxide, is challenged by the still unexplained changes of

  15. Zero-Based Budgeting: The Texas Experience.

    Science.gov (United States)

    Boyd, William L.

    1982-01-01

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

  16. FINANCIAL WORKBOOK Quick Reference -Budget Preparation 1 ...

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

    Alexandra Eustache

    FINANCIAL WORKBOOK. Quick Reference -Budget Preparation. 1. Open file and immediately click on enable macros to open workbook. Follow instructions on the workook welcome page. 2. Click yes on the security warning widow to make the workbook a Trusted document. 3. Save workbook with file extension XLSM. 4.

  17. The evolving energy budget of accretionary wedges

    Science.gov (United States)

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

    2017-04-01

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

  18. Global Energy and Water Budgets in MERRA

    Science.gov (United States)

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

    2010-01-01

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

  19. FY 2006 Supplement to the President`s Budget

    Data.gov (United States)

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

  20. FY 2009 Supplement to the President`s Budget

    Data.gov (United States)

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

  1. FY 2010 Supplement to the President`s Budget

    Data.gov (United States)

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

  2. FY 2007 Supplement to the President`s Budget

    Data.gov (United States)

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

  3. The Scope and Structure of the General EU Budget

    Directory of Open Access Journals (Sweden)

    Małgorzata Cilak

    2014-06-01

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

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

    Data.gov (United States)

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

  5. The advantage of using operational budgeting on governmental organization

    Directory of Open Access Journals (Sweden)

    Manouchehr Najafi

    2012-01-01

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

  6. ISLSCP II Surface Radiation Budget (SRB) Radiation Data

    Data.gov (United States)

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

  7. ISLSCP II Surface Radiation Budget (SRB) Radiation Data

    Data.gov (United States)

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

  8. FY 2011 Supplement to the President`s Budget

    Data.gov (United States)

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

  9. FY 2008 Supplement to the President`s Budget

    Data.gov (United States)

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

  10. National Science Foundation proposed budget could see another increase

    Science.gov (United States)

    Showstack, Randy

    2012-03-01

    President Barack Obama's proposed budget for the U.S. National Science Foundation (NSF) for fiscal year (FY) 2013 would provide the agency with $7.37 billion, a $340 million increase, 4.8% above the FY 2012 estimated budget under which NSF has been operating. NSF has fared well during previous budget cycles, and the Obama administration's budget document for FY 2013 states that “NSF plays a critical role in the implementation of the President's Plan for Science and Technology.” With federal agencies operating under tighter budgets in a difficult financial climate, NSF director Subra Suresh said the budget includes substantial increases for core programs, frontier science, education, and human resources. “I am confident that NSF merits the $7.4 billion the president proposed. I'm optimistic Congress will approve the budget,” Suresh said at a 13 February NSF budget briefing.

  11. Budgeting and Performing Arts Management in Nigeria: Valuated ...

    African Journals Online (AJOL)

    Budgeting and Performing Arts Management in Nigeria: Valuated Concerns. ... AFRICAN JOURNALS ONLINE (AJOL) · Journals · Advanced Search · USING ... in budgeting, performing arts establishments continue to treat same with levity.

  12. Effective budgeting: A tool for the successful administration of ...

    African Journals Online (AJOL)

    Effective budgeting: A tool for the successful administration of secondary education ... AFRICAN JOURNALS ONLINE (AJOL) · Journals · Advanced Search · USING ... This paper examines the role of effective budgeting in the administration of ...

  13. Budget and budgetary control in Nigeria: procedures, practices and ...

    African Journals Online (AJOL)

    Budget and budgetary control in Nigeria: procedures, practices and policy issues. ... AFRICAN JOURNALS ONLINE (AJOL) · Journals · Advanced Search · USING AJOL ... Keywords: budget; budgetary control; expenditure; policy issues

  14. Zero based programming: a viable security budgeting approach.

    Science.gov (United States)

    Roll, Frederick G

    2003-01-01

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

  15. Women Health Problems And The Health Budget In Tanzania ...

    African Journals Online (AJOL)

    African Journal of Finance and Management ... The national budget is expected to be an instrument for the judicious allocation of public resources. ... is the health budget as it affects men and women who often face different health problems.

  16. Performance management through budgets. Drafting and launching the company’s sales budget

    OpenAIRE

    Adriana Mihaela IONESCU; Cristina Elena BÎGIOI

    2016-01-01

    In the economic activities enterprises set goals which, if achieved, enable performance improvement. In this regard, it becomes necessary to develop forecasts mentioned in budgets, which are used as tools for enterprise performance management. Creating an effective budget system, closely related to the medium and long-term plans of the company, is the key to profitable economic activity, which allows to find the right path to achieving the proposed objective and to pro...

  17. Closing the gap between budget formulation and execution

    OpenAIRE

    Lowery, Erainust

    2000-01-01

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

  18. The interaction between motivational disposition and participative budgeting

    DEFF Research Database (Denmark)

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

    2011-01-01

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

  19. Women Health Problems And The Health Budget In Tanzania ...

    African Journals Online (AJOL)

    Issues of contention which have been raised concerning the budget have usually covered the weight of allocations between recurrent and development budgets as well as the disparity between the amounts allocated and the actual performance of the budget. Issues of gender hardly come to the picture. It is often taken for ...

  20. The Budget and Economic Outlook: Fiscal Years 2001-2010

    National Research Council Canada - National Science Library

    2000-01-01

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

  1. The Budget and Economic Outlook: Fiscal Years 2003-2012

    National Research Council Canada - National Science Library

    Crippen, Dan

    2002-01-01

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

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

    National Research Council Canada - National Science Library

    Holtz-Eakin, Douglas

    2003-01-01

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

  3. Sediment budgets as an organizing framework in fluvial geomorphology

    Science.gov (United States)

    Leslie Reid; Thomas Dunne

    2016-01-01

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

  4. 40 CFR 97.340 - State trading budgets.

    Science.gov (United States)

    2010-07-01

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

  5. 40 CFR 96.340 - State trading budgets.

    Science.gov (United States)

    2010-07-01

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

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

    Science.gov (United States)

    Woolfork, Kevin

    2010-01-01

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

  7. 3 CFR 101.2 - Office of Management and Budget.

    Science.gov (United States)

    2010-01-01

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

  8. 24 CFR 990.300 - Preparation of operating budget.

    Science.gov (United States)

    2010-04-01

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

  9. 5 CFR 1320.17 - Information collection budget.

    Science.gov (United States)

    2010-01-01

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

  10. 40 CFR 97.40 - Trading program budget.

    Science.gov (United States)

    2010-07-01

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

  11. Meritorious Budget Award: An Opportunity to Enhance Strategic Planning

    Science.gov (United States)

    McKenzie, Anne; Bishop, Anna

    2009-01-01

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

  12. Budgeting Strategies in Selected Federal Polytechnic Libraries in ...

    African Journals Online (AJOL)

    The study investigated budgeting strategies in selected Federal Polytechnic Libraries in Nigeria. Four research questions were raised and answered. The objectives of the research was to determine sources of funds for Federal Polytechnic Libraries in Nigeria, adequacy of budgeting allocation, types of budgeting system ...

  13. 50 CFR 600.125 - Budgeting, funding, and accounting.

    Science.gov (United States)

    2010-10-01

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

  14. Mental budgeting and the management of household finance

    NARCIS (Netherlands)

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

    2011-01-01

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

  15. 40 CFR 52.2424 - Motor vehicle emissions budgets.

    Science.gov (United States)

    2010-07-01

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

  16. 40 CFR 52.244 - Motor vehicle emissions budgets.

    Science.gov (United States)

    2010-07-01

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

  17. A Well-Designed Budget Yields Long-Term Rewards.

    Science.gov (United States)

    Pinola, Mary; Knirk, Frederick G.

    1984-01-01

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

  18. budgeting as a strategic tool for development in the arts

    African Journals Online (AJOL)

    Admin

    stresses the relevance of budgeting to arts organisations that ought to achieve their goals and objectives. It evidences the difficulties faced by ... development in arts organizations. A budget committee should be set up and staff training and .... An important benefit of budgeting in any arts organization worth its salt is that it is a.

  19. ‘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.

  20. Stress Analysis in Managing the Region’s Budget Risks

    Directory of Open Access Journals (Sweden)

    Natalya Pavlovna Pazdnikova

    2014-09-01

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

  1. The impact of late budgets on state government borrowing costs

    DEFF Research Database (Denmark)

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

    2014-01-01

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

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

    Science.gov (United States)

    Bogsnes, Bjarte

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

  3. Budgetering och budgeteringsprocessen inom ekonomiförvaltningen

    OpenAIRE

    Finnström, Anders

    2013-01-01

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

  4. The 2015 Long-Term Budget Outlook

    Science.gov (United States)

    2015-06-17

    of the economy than they had been in any year since 1946. Because of the large deficits, federal debt held by the public soared, nearly doubling... debt held by the public would decline slightly relative to GDP over the next few years, CBO projects. After that, however, growing budget deficits... public would exceed 100 percent of GDP. Moreover, debt would still be on an upward path relative to the size of the economy. Consequently, the

  5. Enfranchisement and budget deficits: A theoretical note

    OpenAIRE

    Krogstrup, Signe; Wälti, Sébastien

    2009-01-01

    If women make different economic decisions than men on average, then an increase in women's influence in the political and economic spheres of society might change economic outcomes. In this note, we focus on the impact of female enfranchisement on fiscal policy outcomes. We present a simple median voter model and show that if women have different economic preferences than men, then female enfranchisement leads to a change in government budget deficits..

  6. Recherche sans budget, Europe sans avenir

    CERN Multimedia

    Staff Association

    2013-01-01

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

  7. NEW TRENDS IN BUDGETING – A LITERATURE REVIEW

    Directory of Open Access Journals (Sweden)

    Ildikó Réka CARDOȘ

    2014-06-01

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

  8. ANALYSIS OF BUDGET DEFICIT AND ITS PROBLEMS IN LITHUANIA

    Directory of Open Access Journals (Sweden)

    F. Jaseviciene

    2015-10-01

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

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

    Science.gov (United States)

    Macinati, Manuela S; Rizzo, Marco G

    2014-08-01

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

  10. ANALYSIS OF GOVERNMENT BUDGET IN ISLAMIC VIEW : CASE OF ACEH GOVERNMENT BUDGET

    Directory of Open Access Journals (Sweden)

    Putri Bintusy Syathi

    2015-06-01

    Full Text Available Aceh province has a special right to implement Sharia principles throughout the area (Law Number 11/2006 though Indonesia is not an Islam country. Among the Sharia laws implementation, government budget was one of the first to be carried out in the province. It was showed up as Zakat post in the APBD (local government budget. The issue is whether putting in the Zakat post was enough to demonstrate an Islamic based budget as well as the transparence of zakat disbursement. Therefore, this paper trying to analyze the existing budget based on Sharia principles (Islamic Law as explained by Chaudhry (1999 and Kahf (1997 The provincial budget needs improvement to be more sharia compliance. Fulfilling the Sharia criterion consequently will improve the accountability, transparency and the fairness of the budget toward people needs and development enhancing. =========================================== Aceh adalah provinsi yang memiliki hak khusus dalam mengimplementasikan prinsip- prinsip syariah dalam wilayahnya (Undang- Undang no.11 tahun 2006 walaupun Indonesia bukanlah suatu negara Islam. Diantara implementasi hukum syariah, anggaran pemerintah adalah satu hal yang pertama yang dikelola dalam provinsi ini. Hal ini muncul pada pos zakat pada APBD (Anggaranan Pengeluaran dan Belanja Daerah. Masalahnya adalah apakah penempatan dana Zakat sudah cukup untuk menunjukkan sebagai anggaran yang berbasis Islam serta transparansi dalam penyaluran zakat. Untuk itu paper ini bertujuan untuk menganalisis anggara yang ada berdasarkan prinsip- prinsip syariah (Hukum Islam seperti yang telah dijelaskan oleh Chaudury (1999 dan Kahf (1997. Anggaran provinsi perlu perbaikan agar lebih patuh syariah. Dengan terpenuhinya kriteria syariah maka akan meningkatkan akuntabilitas, transparansi, dan keadilan dalam anggaran terhadap kebutuhan masyarakat dan meningkatkan pembangunan.

  11. The global methane budget 2000-2012

    Science.gov (United States)

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

    2016-12-01

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

  12. THE REAL OPTIONS OF CAPITAL BUDGET

    Directory of Open Access Journals (Sweden)

    Antonio Lopo Martins

    2008-07-01

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

  13. Unforeseen costs of cutting mosquito surveillance budgets.

    Directory of Open Access Journals (Sweden)

    Gonzalo M Vazquez-Prokopec

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

  14. The uncertainty budget in pharmaceutical industry

    DEFF Research Database (Denmark)

    Heydorn, Kaj

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

  15. Deficit Limits, Budget Rules, and Fiscal Policy

    OpenAIRE

    Paolo Manasse

    2005-01-01

    The paper presents a simple model for discussing the effects of deficit limits and budget rules on fiscal policy. I find that limits on deficit- output ratios provide incentives to implement procyclical policies when the economy is in intermediate states, and countercyclical policies only in very “good” and very “bad” economic times. As a result, fiscal “reaction functions” are not monotonically related to the state of the economy. Deficit limits are found to exert discipline only provided th...

  16. City-based Carbon Budgets for Buildings

    DEFF Research Database (Denmark)

    Lütken, Søren; Wretlind, Per Harry

    this restriction contingent upon documented compliance - leaving it up to the sector itself to document its carbon footprint. A parallel is drawn to the dissemination of ISO standards 9001 and 14001, where quality and environmental demands from decisive commercial actors spread through the supply chain. The paper...... emissions through carbon budgets for construction they would act in their own self-interest. Adopting the model they would and will ultimately deliver a ground breaking initiative for cutting global emissions at scale – beyond that of the construction sector. If the ISO experience has any merit, it suggests...

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

    Directory of Open Access Journals (Sweden)

    Kahnim Farajova

    2011-08-01

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

  18. The Dynamic Definition of the Advertising Campaign Budget

    Directory of Open Access Journals (Sweden)

    Ostrianyn Serhii O.

    2017-10-01

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

  19. Determining the Budget of Marketing Communication in Big Advertisers

    Directory of Open Access Journals (Sweden)

    Fabiano Palhares Galão

    2015-09-01

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

  20. 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…

  1. Budget Constraints Affect Male Rats’ Choices between Differently Priced Commodities

    Science.gov (United States)

    Kalenscher, Tobias

    2015-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Marijn van Wingerden

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

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

    Science.gov (United States)

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

    2015-01-01

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

  4. The budget constraint in the governance of organizations

    OpenAIRE

    Dallago,Bruno

    2007-01-01

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

  5. How Czech firms deal with operational budgets? – Survey results

    Directory of Open Access Journals (Sweden)

    Boris Popesko

    2017-06-01

    Full Text Available In recent decades, academics and practitioners started a deep discussion about the limitations and perspectives of enterprise budgeting systems. Traditional budgets are frequently criticized due to their inflexibility, weak connection to corporate performance and demand on manager’s time. Recently, we have observed more frequent examples of firms which have undertaken budgeting system transformation and the adoption of modern, flexible and performance-based budgets. In this study, we have studied some trends in the budgeting of Czech firms with a focus on the manager´s behaviour. This paper contributes to the existing knowledge in two fields: Firstly, it summarizes the existing state of the art regarding the budgeting transformation; secondly, it presents the survey results focused on the operational budget utilization and its impact on the manager’s behaviour. Overall, the study presents some findings regarding the impact of an operational budget on the manager’s behaviour. We have tested how frequently situations occur, more specifically those frequently discussed in literature, in a given Czech firm´s budgeting practices.

  6. Line-item Budgeting and Film-Production

    DEFF Research Database (Denmark)

    Friis, Ivar; Hansen, Allan

    2015-01-01

    conducted a case study on the making of a Danish adventure film and analysed the role budgeting plays from the film director’s point of view. Findings – This paper suggests that the constraints of the line-item budget imposed on the director had positive effects in terms of the pre-commitments entailed...... of line-item budgeting, adding greater insight into the interrelations between creativity and control. By exploring the ways in which line-item budgeting might take on the role of pre-commitment advice and devices in the creative process, this paper further exposes the links between accounting constraints...

  7. THE EFFECTS OF THE ECONOMICAL CRISIS ON THE STATE’S BUDGET AND BUDGETS OF REVENUES AND EXPENDITURES OF ECONOMICAL

    Directory of Open Access Journals (Sweden)

    VADUVA MARIA

    2012-06-01

    Full Text Available The budget represents a document which states the annually approved incomes, revenues and expenses, expenditures or, only the expenses depending on the self-financing form of the economical enterprise. The consolidated budget of the state is elaborated starting from the budget which encompasses all the economical transactions which take place in the national economy; however it only includes the resources and the expenses of the public structures.

  8. ANTESEN CUSTOMER LOYALTY PADA BUDGET HOTEL

    Directory of Open Access Journals (Sweden)

    Latifa Rahma

    2016-08-01

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

  9. Budget of ozone and precursors over Europe

    Energy Technology Data Exchange (ETDEWEB)

    Roemer, M.G.M.; Bosman, R.; Thijsse, T.; Builtjes, P.J.H.; Esser, P. [IMW-TNO, Delft (Netherlands); Beck, J.P. [RIVM-LLO, Bilthoven (Netherlands); Vosbeek, M. [KEMA, Arnhem (Netherlands)

    1997-12-31

    A three dimensional model for the European boundary layer (the LOTOS model) was used to calculate the budget of ozone and precursors over Europe. For two summer months (July and August) in 1990 the net chemical production of ozone is about 21 Tg/m. By dry deposition 17 Tg/m is lost and transport accounts for a net export of 4 Tg/m into the free troposphere. Large differences in chemical ozone production occur for different regions in Europe. Though the ozone efficiency in terms of ozone produced per NO{sub x} molecule oxidised is much lower in western Europe than elsewhere in Europe the ozone chemically produced per unit area is the highest in western Europe due to the high NO{sub x} emission in this region. (orig.)

  10. The Local Budgets in a Decentralized Environment

    Directory of Open Access Journals (Sweden)

    Kovalenko Svitlana O.

    2017-06-01

    Full Text Available The article considers the problems of strengthening the financial autonomy of local budgets in the current context of implementing the reform of decentralization of power. Status of economic development and the income level of population in the regions of Ukraine has been analyzed, characteristics of decentralization, as well as its preliminary outcome, have been described. Attention is focused on positive points in the development of regions in which the united territorial communities have been formed. It has been proposed to raise the mass awareness of population in the regions of Ukraine about the substance of the reform and its objectives, to establish a body of financial control for local councils, and to arrange computer monitoring of the flow of financial resources of the territorial communities along with periodic coverage of its results in the local media in order to increase the transparency of costs management.

  11. Health needs, budget cuts & military spending.

    Science.gov (United States)

    1991-01-01

    A healthy, well-fed, educated populace is synonymous with a prospering economy. Yet, when planning their budgets, governments tend to emphasize infrastructural/industrial projects and defence rather than investing in health, education and other social programmes to eliminate the widespread poverty and high mortality of its population, which would assure a more promising future in the long-term. As citizens, nurses are responsible for initiating and supporting action to meet the health and social needs of the public. And in keeping with ICN's 1989 resolution on nuclear war, INR presents some facts on social and defence spending to show how health needs are often being deprived by emphasis on others sectors, particularly defence. The aim is "to encourage nurses to critically appraise expenditure on health and welfare at a national and global level in relation to that spent on conventional and nuclear arms and to assist nurses to develop strategies of action to contribute to international peace."

  12. Atmospheric nitrogen budget in Sahelian dry savannas

    Directory of Open Access Journals (Sweden)

    C. Delon

    2010-03-01

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

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

  13. Usability Evaluation of www.budget.com

    DEFF Research Database (Denmark)

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

    This report presents the results of a usability evaluation of the budget.com website. The evaluation was carried out by a team of 4 HCI experts, and it involved 10 potential users. The evaluation is based on measurement of (1) task completion time, (2) task completion, (3) user satisfaction and (4......) perceived workload. We have also analyzed the user interaction with the website for (5) usability problems. Through the evaluation, we have found the following weaknesses of the website:   Reservation takes considerably more time than promised. The website indicates that a reservation can be made in 60...... is not useful for specific purposes. The user satisfaction is generally low. Except one high and two low scores, the user satisfaction was in the middle range. There are too many severe usability problems. The evaluation identified a considerable number of usability problems. 5 of them were critical which means...

  14. GEWEX Water and Energy Budget Study

    Science.gov (United States)

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

    2008-01-01

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

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

    Science.gov (United States)

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

    2001-01-01

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

  16. Building Technologies Program Budget Request: Fiscal Year 2012

    Energy Technology Data Exchange (ETDEWEB)

    none,

    2011-02-01

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

  17. DOE conservation/solar applications FY 79 budget program

    Energy Technology Data Exchange (ETDEWEB)

    None

    1981-01-01

    The FY 1979 DOE budget is presented pictorially and graphically. Information on the programs in the organization (solar applications, residential and commercial, industrial, transportation, state and local, and multisector) is included for such areas as major markets; energy contribution; development; strategies; standards; research; energy conservation; and commercialization. A final chart on funding depicts comparisons of the 1978 and 1979 budgets briefly.

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

    NARCIS (Netherlands)

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

    2003-01-01

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

  19. SHADOW PROCESSES INSTATE BUDGET: CURRENT CONDITION AND DETERMINING FACTORS

    Directory of Open Access Journals (Sweden)

    Z. Varnalii

    2014-12-01

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

  20. 40 CFR 60.4140 - State trading budgets.

    Science.gov (United States)

    2010-07-01

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

  1. Solution of Stochastic Capital Budgeting Problems in a Multidivisional Firm.

    Science.gov (United States)

    1980-06-01

    linear programming with simple recourse (see, for example, Dantzig (9) or Ziemba (35)) - 12 - and has been applied to capital budgeting problems with...New York, 1972 34. Weingartner, H.M., Mathematical Programming and Analysis of Capital Budgeting Problems, Markham Pub. Co., Chicago, 1967 35. Ziemba

  2. AV Rising: Demand, Budgets, and Circulation Are All Up.

    Science.gov (United States)

    Oder, Norman

    1998-01-01

    A survey of 486 public libraries found that audiovisual (AV) budgets have increased 53% in the last five years. Provides data on average size of AV collections; budget break downs; circulation; audiobook, video, and music CD purchases; popular authors and titles in abridged and unabridged audiobooks; and problems with audiobook, video, and music…

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

    African Journals Online (AJOL)

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

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

    African Journals Online (AJOL)

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

  5. Budgeting for efficient school library services in Nigeria: Proposal for ...

    African Journals Online (AJOL)

    The National Policy on Education and the Minimum standards for School Library Services in Nigeria emphasized the need for functional school libraries and school' library services. For this to be achieved, school libraries should be adequately funded and should operate a separate budget. The budgeting systems ...

  6. 7 CFR 1737.60 - Telephone loan budget.

    Science.gov (United States)

    2010-01-01

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

  7. How to Reform the EU Budget? A Multidisciplinary Approach

    NARCIS (Netherlands)

    Figueira, F.

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

  8. Effect of Dominant Individual on Budget Implementation in Nigeria: A ...

    African Journals Online (AJOL)

    This paper examines the effect of dominant individuals on budget implementations in Nigeria. The methodology used in the study is content analysis method. The literature and empirical review reveal that the activities of dominant individuals ranges from manipulation of budget items before and after approval of annual ...

  9. 5 Tips on How to Cope with Budget Cuts

    Science.gov (United States)

    Balsley, Jessica

    2011-01-01

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

  10. Zero-Base Budgeting Impact on Air Force Laboratories.

    Science.gov (United States)

    1980-08-01

    planning follows essentially the same budget cycle calender under ZBB that was used previously, excluding the fiscal year change from July 1 to October 1...the same basic budget cycle calender has been used since PPBS and the minimal change in instructions from one year to another has combined to

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

    African Journals Online (AJOL)

    ... (PPBS) and Line-Item or Incremental Budget. This would enable the school administrators to avoid white elephant projects and use the lean available resources in achieving desirable targets. Indeed, school budget is the Head teacher's “stethoscope” and without it the school administration flounders, the paper observes.

  12. The Ground-Set-Cost Budgeted Maximum Coverage Problem

    NARCIS (Netherlands)

    I.I. van Heuven van Staereling (Irving); B. de Keijzer (Bart); G. Schäfer (Guido)

    2016-01-01

    textabstractWe study the following natural variant of the budgeted maximum coverage problem: We are given a budget B and a hypergraph G = (V, E), where each vertex has a non-negative cost and a non-negative profit. The goal is to select a set of hyperedges T subseteq E such that the total cost of

  13. The ground-set-cost budgeted maximum coverage problem

    NARCIS (Netherlands)

    Van Staereling, I.V.H. (Irving Van Heuven); B. de Keijzer (Bart); G. Schäfer (Guido)

    2016-01-01

    textabstractWe study the following natural variant of the budgeted maximum coverage problem: We are given a budget B and a hypergraph G = (V,E), where each vertex has a non-negative cost and a non-negative profit. The goal is to select a set of hyperedges T c E such that the total cost of the

  14. ACTIVITY BUDGETS OF MALE MACCOA DUCKS FitzPatrick ...

    African Journals Online (AJOL)

    study first of time budgets and then the allocation of energetic costs to the various behavioural activities. . In the waterfowl (Family Anatidae) daily and seasonal time ...... From these considerations, the efficiency of a breeding male's behaviour involves both time and energy budgeting, and it is difficult to decide which of the ...

  15. Appropriations, Congress & Budget Execution Color of Money 101

    Science.gov (United States)

    2011-08-29

    Appropriation Bill • Grants the Budget Authority for the Program • Budget Authority May Be Above or Below What was Authorized Mother , may I...PERMISSION Dad, can I have some dough to ….. FUNDING Congressional Enactment Timetable JAN FEB MAR APR MAY JUN JUL

  16. External and internal factors in organizational budgeting methodology formation

    Directory of Open Access Journals (Sweden)

    Gulpenko Kira

    2017-01-01

    Full Text Available External and internal factors affecting budgeting methodology are analyzed in the article. Modern approaches to organizational budgetary policy development which are described in the scientific literature on economics and applied in practice are investigated. Strategy-, process-, project- and risk-oriented types of budgeting are of particular interest in the article.

  17. External and internal factors in organizational budgeting methodology formation

    OpenAIRE

    Gulpenko Kira; Tumashik Natalia; Filiasova Yulia

    2017-01-01

    External and internal factors affecting budgeting methodology are analyzed in the article. Modern approaches to organizational budgetary policy development which are described in the scientific literature on economics and applied in practice are investigated. Strategy-, process-, project- and risk-oriented types of budgeting are of particular interest in the article.

  18. 42 CFR 441.470 - Service budget elements.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 4 2010-10-01 2010-10-01 false Service budget elements. 441.470 Section 441.470 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES... Optional Self-Directed Personal Assistance Services Program § 441.470 Service budget elements. A service...

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

    NARCIS (Netherlands)

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

    2012-01-01

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

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

    CERN Multimedia

    Butler, D

    2001-01-01

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

  1. A note on India's water budget and evapotranspiration

    Indian Academy of Sciences (India)

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

  2. A note on India's water budget and evapotranspiration

    Indian Academy of Sciences (India)

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

  3. TTI Phase 2 Institutional Support: Centre for Budget and ...

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

    This funding will enhance the Centre for Budget and Governance Accountability's (CBGA) role as a credible public policy institution in India by strengthening its ability to provide high-quality, influential, and policy-relevant research. About the Centre for Budget and Governance Accountability CBGA is an independent ...

  4. Budgeting and spending habits of university students in South Africa ...

    African Journals Online (AJOL)

    The aim of this study was to investigate the budgeting and spending habits of university students at a South African university. In addition, the study examined if there is a significant gender difference in the budgeting and spending habits of university students. The study adopted a quantitative research approach with a ...

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

    National Research Council Canada - National Science Library

    O'Neill, June

    1998-01-01

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

  6. 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.

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

    NARCIS (Netherlands)

    Remme, Roy P.; Schröter, Matthias

    2016-01-01

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

  8. Fiscal Year 2003 Appendix, Budget of the United States of America

    National Research Council Canada - National Science Library

    2002-01-01

    Budget of the United States Government, Fiscal Year 2003 contains the Budget Message of the President and information on the President's budget and management priorities, including assessments of agencies performance...

  9. Fiscal Year 2003 Analytical Perspectives, Budget of the United States Government

    National Research Council Canada - National Science Library

    2002-01-01

    Budget of the United States Government, Fiscal Year 2003 contains the Budget Message of the President and information on the President's budget and management priorities, including assessments of agencies performance...

  10. Fiscal Year 2003 Historical Tables, Budget of the United States Government

    National Research Council Canada - National Science Library

    2002-01-01

    Budget of the United States Government, Fiscal Year 2003 contains the Budget Message of the President and information on the President's budget and management priorities, including assessments of agencies performance...

  11. Mid-Session Review, Budget of the United States Government, Fiscal Year 2002

    National Research Council Canada - National Science Library

    2001-01-01

    .... This supplemental update of the Budget, commonly known as the Mid-Session Review, contains revised estimates of the budget surplus, receipts, outlays, and budget authority for fiscal years 2001...

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

    Directory of Open Access Journals (Sweden)

    Anna Ivanovna Povarova

    2015-05-01

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

  13. The global carbon budget 1959–2011

    Directory of Open Access Journals (Sweden)

    C. Le Quéré

    2013-05-01

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

  14. The Surface Energy Budget in Urban Environments

    Science.gov (United States)

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

    2011-12-01

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

  15. Soil erosion and the global carbon budget.

    Science.gov (United States)

    Lal, R

    2003-07-01

    Soil erosion is the most widespread form of soil degradation. Land area globally affected by erosion is 1094 million ha (Mha) by water erosion, of which 751 Mha is severely affected, and 549 Mha by wind erosion, of which 296 Mha is severely affected. Whereas the effects of erosion on productivity and non-point source pollution are widely recognized, those on the C dynamics and attendant emission of greenhouse gases (GHGs) are not. Despite its global significance, erosion-induced carbon (C) emission into the atmosphere remains misunderstood and an unquantified component of the global carbon budget. Soil erosion is a four-stage process involving detachment, breakdown, transport/redistribution and deposition of sediments. The soil organic carbon (SOC) pool is influenced during all four stages. Being a selective process, erosion preferentially removes the light organic fraction of a low density of erosion causes a severe depletion of the SOC pool on eroded compared with uneroded or slightly eroded soils. In addition, the SOC redistributed over the landscape or deposited in depressional sites may be prone to mineralization because of breakdown of aggregates leading to exposure of hitherto encapsulated C to microbial processes among other reasons. Depending on the delivery ratio or the fraction of the sediment delivered to the river system, gross erosion by water may be 75 billion Mg, of which 15-20 billion Mg are transported by the rivers into the aquatic ecosystems and eventually into the ocean. The amount of total C displaced by erosion on the earth, assuming a delivery ratio of 10% and SOC content of 2-3%, may be 4.0-6.0 Pg/year. With 20% emission due to mineralization of the displaced C, erosion-induced emission may be 0.8-1.2 Pg C/year on the earth. Thus, soil erosion has a strong impact on the global C cycle and this component must be considered while assessing the global C budget. Adoption of conservation-effective measures may reduce the risks of C emission and

  16. Radiation Budget Instrument (RBI) for JPSS-2

    Science.gov (United States)

    Georgieva, Elena; Priestley, Kory; Dunn, Barry; Cageao, Richard; Barki, Anum; Osmundsen, Jim; Turczynski, Craig; Abedin, Nurul

    2015-01-01

    Radiation Budget Instrument (RBI) will be one of five instruments flying aboard the JPSS-2 spacecraft, a polar-orbiting sun-synchronous satellite in Low Earth Orbit. RBI is a passive remote sensing instrument that will follow the successful legacy of the Clouds and Earth's Radiant Energy System (CERES) instruments to make measurement of Earth's short and longwave radiation budget. The goal of RBI is to provide an independent measurement of the broadband reflected solar radiance and Earth's emitted thermal radiance by using three spectral bands (Shortwave, Longwave, and Total) that will have the same overlapped point spread function (PSF) footprint on Earth. To ensure precise NIST-traceable calibration in space the RBI sensor is designed to use a visible calibration target (VCT), a solar calibration target (SCT), and an infrared calibration target (ICT) containing phase change cells (PCC) to enable on-board temperature calibration. The VCT is a thermally controlled integrating sphere with space grade Spectralon covering the inner surface. Two sides of the sphere will have fiber-coupled laser diodes in the UV to IR wavelength region. An electrical substitution radiometer on the integrating sphere will monitor the long term stability of the sources and the possible degradation of the Spectralon in space. In addition the radiometric calibration operations will use the Spectralon diffusers of the SCT to provide accurate measurements of Solar degradation. All those stable on-orbit references will ensure that calibration stability is maintained over the RBI sensor lifetime. For the preflight calibration the RBI will view five calibration sources - two integrating spheres and three CrIS (Cross-track Infrared Sounder ) -like blackbodies whose outputs will be validated with NIST calibration approach. Thermopile are the selected detectors for the RBI. The sensor has a requirement to perform lunar calibration in addition to solar calibration in space in a way similar to CERES

  17. The institutional logics of local government budget in Indonesia

    Directory of Open Access Journals (Sweden)

    Palupi Ade

    2017-01-01

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

  18. Centralization versus Delegation in an Experimental Capital Budgeting Setting

    Directory of Open Access Journals (Sweden)

    Markus C. Arnold

    2011-04-01

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

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

    Directory of Open Access Journals (Sweden)

    O. Cheberyako

    2016-04-01

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

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

    Science.gov (United States)

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

    2017-01-25

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

  1. Role of budget impact in drug reimbursement decisions.

    Science.gov (United States)

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

    2008-04-01

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

  2. Nambe Pueblo Water Budget and Forecasting model.

    Energy Technology Data Exchange (ETDEWEB)

    Brainard, James Robert

    2009-10-01

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

  3. The carbon budget of Mono Lake

    Science.gov (United States)

    Oxburgh, Rachel; Broecker, Wallace S.; Wanninkhof, Richard H.

    1991-12-01

    Radiocarbon measurements suggest that 14C-free carbon enters from beneath Mono Lake at a rate of about 1 mol/m2/yr. An input of this magnitude should be manifested in the inorganic carbon budget of the lake and with this in mind we have devised a model to reconstruct the evolution of the partial pressure of CO2 (pCO2) over the past 150 years. This encompasses a period (1945 to present) during which major diversions of source waters via the Los Angeles aqueduct have been in effect, significantly increasing the salinity of the lake and hence its pCO2. The model has been constrained by experimental characterization of the carbonate chemistry of the lake water, by the temperature dependence of pCO2 for the lake water, and by pCO2 measurements made on the lake water in 1966, 1969,1981, and 1989. Our calculations suggest that prior to 1945 the pCO2 of Mono Lake water was about 1.3 times the atmospheric value. To produce this excess, an input of CO2 of about 3.3 mol/m2/yr is required. Volcanic activity beneath the lake is a probable source of this input.

  4. Ultraspectral Sounding Retrieval Error Budget and Estimation

    Science.gov (United States)

    Zhou, Daniel K.; Larar, Allen M.; Liu, Xu; Smith, William L.; Strow, L. Larrabee; Yang, Ping

    2011-01-01

    The ultraspectral infrared radiances obtained from satellite observations provide atmospheric, surface, and/or cloud information. The intent of the measurement of the thermodynamic state is the initialization of weather and climate models. Great effort has been given to retrieving and validating these atmospheric, surface, and/or cloud properties. Error Consistency Analysis Scheme (ECAS), through fast radiative transfer model (RTM) forward and inverse calculations, has been developed to estimate the error budget in terms of absolute and standard deviation of differences in both spectral radiance and retrieved geophysical parameter domains. The retrieval error is assessed through ECAS without assistance of other independent measurements such as radiosonde data. ECAS re-evaluates instrument random noise, and establishes the link between radiometric accuracy and retrieved geophysical parameter accuracy. ECAS can be applied to measurements of any ultraspectral instrument and any retrieval scheme with associated RTM. In this paper, ECAS is described and demonstration is made with the measurements of the METOP-A satellite Infrared Atmospheric Sounding Interferometer (IASI)..

  5. Close cathode chamber: Low material budget MWPC

    Science.gov (United States)

    Varga, Dezső; Kiss, Gábor; Hamar, Gergő; Bencédi, Gyula

    2013-01-01

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

  6. A vorticity budget for the Gulf Stream

    Science.gov (United States)

    Le Bras, Isabela; Toole, John

    2017-04-01

    We develop a depth-averaged vorticity budget framework to diagnose the dynamical balance of the Gulf Stream, and apply this framework to observations and the ECCO state estimate (Wunsch and Heimbach 2013) above the thermocline in the subtropical North Atlantic. Using the hydrographic and ADCP data along the WOCE/CLIVAR section A22 and a variety of wind stress data products, we find that the advective vorticity flux out of the western region is on the same order as the wind stress forcing over the eastern portion of the gyre. This is consistent with a large-scale balance between a negative source of vorticity from wind stress forcing and a positive source of vorticity in the western region. Additionally, the form of the vorticity flux indicates that the Gulf Stream has a significant inertial component. In the ECCO state estimate, we diagnose a seasonal cycle in advective vorticity flux across a meridional section associated with seasonal fluctuations in Gulf Stream transport. This vorticity flux is forced by wind stress over the eastern subtropical North Atlantic and balanced by lateral friction with the western boundary. The lateral friction in ECCO is a necessary parameterization of smaller scale processes that occur in the real ocean, and quantifying these remains an open and interesting question. This simplified framework provides a means to interpret large scale ocean dynamics. In our application, it points to wind stress forcing over the subtropical North Altantic as an important regulator of the Gulf Stream and hence the climate system.

  7. Study on Earth Radiation Budget mission scenarios

    Energy Technology Data Exchange (ETDEWEB)

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

    1997-12-31

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

  8. Optimasi Sistem Pencahayaan Buatan pada Budget Hotel di Surabaya

    OpenAIRE

    Soegandhi, Steffi Julia

    2015-01-01

    Budget hotel is a kind of hotel favored by people as place to stay temporarily with affordable cost. The low cost at budget hotel causes the lack of attention on the lighting system, especially the main product of a hotel, that is the bedroom. This research aims to analyze and to provide solution to an optimum lighting design on budget hotel in Surabaya, that is Hotel 88 and Hotel Bekizaar. Optimization is done by using the software DIALux 4.10. Analysis result shows that all lighting conditi...

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

    Directory of Open Access Journals (Sweden)

    H. Shahbazi

    2016-05-01

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

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

    Science.gov (United States)

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

    2011-01-01

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

  11. THE METODOLOGICAL APROACHES TO MODEL CREATING OF ENTERPRISE BUDGETING MANAGEMENT

    Directory of Open Access Journals (Sweden)

    N.A. Shpak

    2007-03-01

    Full Text Available There is the direct definition between the quality of enterprise management and the enterprise competi-tiveness in the conditions of modern market. The main amount of Russian and western enterprises use the technology of budget management in finance for operate management. So far, as practice shows, enter-prises often use such budgeting model, which can not be adequate to the modern market demand and modern Russian economy aspects. Modern budgeting models, their advantages and disadvantages are considered and analyzed in this article.

  12. The Economic Effects of the President’s 2015 Budget

    Science.gov (United States)

    2014-07-01

    United States, changes in GNP are a better measure of changes in domestic residents’ income than are changes in GDP . CBO’s budget calculations for this...CBO’s Estimates of How the President’s Budget Would Affect GNP From 2020 to 2024 Under Various Models and Estimating Approaches 14Figure 1. CBO’s...Estimates of How the President’s Budget Would Affect Total and per Capita GNP and the Size of the U.S. Population 3CBO The Economic Effects of the

  13. 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.

  14. FY 2004 Supplement to the President`s Budget

    Data.gov (United States)

    Networking and Information Technology Research and Development, Executive Office of the President — ...This Supplement to the Presidents Budget for Fiscal Year (FY) 2004 summarizes the NITRD agencies coordinated research activities and FY 2004 plans, as required by...

  15. Office of Management and Budget Circular A-133 Reminder Letters

    Science.gov (United States)

    Letters are sent to EPA recipients to remind them to obtain and submit an annual audit report in accordance with the Single Audit Act Amendments of 1996, Office of Management and Budget (OMB) Circular A-133.

  16. The Budget and Economic Outlook: Fiscal Years 2008 to 2017

    National Research Council Canada - National Science Library

    2007-01-01

    ...) each fiscal year from 2007 to 2010, the Congressional Budget Office (CBO) projects. Those deficits would be smaller than last year's budgetary shortfall, which equaled 1.9 percent of GDP (see Summary Table 1...

  17. AGRICULTURAL BUDGET AND AGRICULTURE DEVELOPMENT IN REPUBLIC OF SERBIA

    National Research Council Canada - National Science Library

    Boris Kuzman; Katarina Djuric; Ljubomir Mitrović; Radivoj Prodanovic

    2017-01-01

    .... The aim of paper is to depict the state of agriculture in the Republic of Serbia and agricultural budget, as an instrument of agricultural politics in function of agricultural sector development...

  18. West Knox Pond water budget and water quality

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — The purpose of this report is to analyze the water budget and water quality for West Knox Pond for the May through September period of 2002 and 2003. The...

  19. [FY 1994 Budget Requests & Summaries : Rocky Mountain Arsenal

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This document contains information related to Rocky Mountain Arsenal's budget for the 1994 fiscal year. Included are a series of memorandums between USFWS and U.S....

  20. [FY 1991 Budget Summary & Revisions : Rocky Mountain Arsenal

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This document contains information related to Rocky Mountain Arsenal's budget for the 1991 fiscal year. The memorandum included on pages 1-2, authored by the refuge...

  1. [FY 1995 Budget Requests & Summaries : Rocky Mountain Arsenal

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This document contains information related to Rocky Mountain Arsenal's budget for the 1995 fiscal year. The memorandums on pages 1-5 outline the request of approval...

  2. U.S. Global Change Research Program Budget Crosscut

    Data.gov (United States)

    Office of Science and Technology Policy, Executive Office of the President — U.S. Global Change Research Program budget authority for Agency activities in which the primary focus is on:Observations, research, and analysis of climate change...

  3. Massive cuts to science and medicine in Trump budget

    National Research Council Canada - National Science Library

    Roger Collier

    2017-01-01

    The budget proposed by United States President Donald Trump calls for "massive cuts" to spending on medical and scientific research, public health and disease-prevention programs, and health insurance...

  4. Kinetic energy budget studies of areas of convection

    Science.gov (United States)

    Fuelberg, H. E.

    1979-01-01

    Synoptic-scale kinetic energy budgets are being computed for three cases when large areas of intense convection occurred over the Central United States. Major energy activity occurs in the storm areas.

  5. R&D budget request reverses long decline

    CERN Multimedia

    Rivera, A

    1998-01-01

    In an effort to revitalise Spain's science community the government has announced plans to ask for a major increase in research funding in the 1999 budget. The increase should be around 8 per cent excluding military programs (4 paragraphs).

  6. The Rational Approach to Budget Cuts: One University's Experience.

    Science.gov (United States)

    Hardy, Cynthia

    1988-01-01

    The University of Montreal's choice of the rational model of decision-making in managing budget cutbacks is explored and compared with other approaches, including the bureaucratic, garbage can, political, and collegial models. (MSE)

  7. FY 2012 Supplement to the President`s Budget

    Data.gov (United States)

    Networking and Information Technology Research and Development, Executive Office of the President — The yearly Supplement to the President`s Budget for the NITRD Program is designed to present a succinct technical summary of the research activities planned and...

  8. Public Budget Database - Outlays and offsetting receipts 1962-Current

    Data.gov (United States)

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

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

    Science.gov (United States)

    Zakirova, Venera

    2014-11-01

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

  10. NASA/GEWEX Surface Radiation Budget (SRB) Data and Info

    Data.gov (United States)

    National Aeronautics and Space Administration — 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...

  11. Water Budget formulation for Ahmadu Bello University, main ...

    African Journals Online (AJOL)

    PROF HORSFALL

    @yahoo.com, awa_ikpo@yahoo.com. ABSTRACT: This study provides a water resources management option through formulation of water budget for the main campus of the Ahmadu Bello University, Zaria using secondary data obtained from ...

  12. [Budget Summary Forms : Rocky Mountain Arsenal : 1993-1995

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This document contains three detailed budget summaries for terrestrial mammal studies on the Rocky Mountain Arsenal; American Badger, European Starling, and Deer...

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

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This document contains information related to Rocky Mountain Arsenal's budget for the 1993 fiscal year. The document offers summaries for each Task as outlined in...

  14. Capital Budgeting Evaluation Practices of Building Contractors in Hong Kong

    Directory of Open Access Journals (Sweden)

    K.C Lam

    2012-11-01

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

  15. The Role of Budget Airlines in the Air Transport Market

    Directory of Open Access Journals (Sweden)

    Panasiuk Irina P.

    2017-05-01

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

  16. Accuracy of Atmospheric Energy Budgets from Analyses.

    Science.gov (United States)

    Trenberth, Kevin E.; Stepaniak, David P.; Caron, Julie M.

    2002-12-01

    Issues relevant to achieving an accuracy of better than 10 W m2 on 250-km scales for monthly means in the atmospheric energy balance are explored from the standpoint of the formulation and computational procedures using the National Centers for Environmental Prediction-National Center for Atmospheric Research (NCEP-NCAR, hereafter referred to as NCEP) and the European Centre for Medium-Range Weather Forecasts (ECMWF) reanalyses. The focus is on the vertically integrated energy components, their monthly tendencies, transports, and divergences, using the most accurate computations in model and pressure coordinates. Approximate equations have often been used previously; although relatively small compared with the moist static energy, kinetic energy transports should be taken into account, as divergences can exceed several tens of watts per square meter. Changes in energy storage terms over a month are not negligible, as they are typically over 25 W m2 in storm track regions. Transports of energy are meaningful only if the mass budget is closed.Typical magnitudes of the divergence of sensible heat and potential energy are very large (several hundred watts per square meter), but partly cancel when combined as dry static energy, reflecting the role of isentropic flow. The latent energy and sensible heat contributions are strongly positively correlated because of the dominance of low-level flow, and the latent energy divergence also cancels a large component of the dry static energy divergence, leaving a modest residual. This arises from the dominance of moist adiabatic processes in the Tropics and subtropics as the net divergent transports depend on temperature departures in the vertical from the saturated adiabatic lapse rate and their covariability with wind. Careful numerical treatments are required or else small errors in the large terms that should cancel can be amplified. Common assumptions that diagnostics can be computed on model terrain-following coordinates

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

    Science.gov (United States)

    2014-01-21

    computational resources are not known apriori , or where we would like to dynamically adapt the resources used, such an algorithm can automatically adjust to...cally select those which improve accuracy most efficiently, and should do so without knowing the test-time budget apriori . Our work targets these...specific budget apriori , and observe that this near-optimality holds in a number of experimental applications. 1.3 Related Work We now detail a number of

  18. A Model of Tax Compliance Under Budget-Constrained Auditors

    OpenAIRE

    Graetz, Michael J.; Jennifer F. Reinganum; Wilde, Louis L.

    1984-01-01

    In the midst of various taxpayer "revolts" and federal budget deficits of unprecedented magnitude, noncompliance with federal and state income tax laws has become an issue of significant policy concern. If the IRS' budget is limited, the probability that any individual taxpayer will be audited depends on the behavior of other taxpayers. Thus the problem of compliance involves a "congestion" effect, which generates strategic interaction among taxpayers as well as between taxpayers and the IRS....

  19. SALES BUDGET - MANAGEMENT TOOL IN BUSINESS BACKGROUND ENTITY

    OpenAIRE

    Cristina-Otilia, TENOVICI

    2014-01-01

    Budget as a management tool is used to size the activity of forecasting the financial and accounting terms and in terms of economic efficiency, the allocation and use of resources to an entity in a particular reporting period, that aims to achieve the necessary expenses and income achieved, establishing this and the powers and responsibilities relating to the efficient use of these resources. Sales budgeting should be given special attention given the correlation and the influence of these pr...

  20. An Analysis of the President’s 2015 Budget

    Science.gov (United States)

    2014-04-01

    more details about the President’s tax proposals, see Joint Committee on Taxation, Estimated Budget Effects of the Revenue Provisions Contained in...Proposals Would Have the Largest Budgetary Effects ? The President’s budget contains many proposed changes to tax and spending policies. Over the 2015...CBO’s baseline economic projections and do not reflect the macroeconomic effects of the President’s proposals. Actual, 2015- 2015- 2013 2014 2015 2016

  1. Factors Influencing Customer Satisfaction with Chain Budget Hotels in Bangkok

    OpenAIRE

    Paphada Cherdchamadol; Pitinan Kawachart

    2013-01-01

    The budget hotels in Thailand are likely to grow by the growth of low cost airline. Since cheaper airline ticket, middle management employees and their families including tourists travel more and more. Other than that, budget hotel business requires low investment but good return. Not surprisingly, the giant public company in Thailand hotel business, CENTEL, has been planned to expand new brand of 2 star hotel chain to serve the number of increasing travelers for AEC in 2015. However, IBIS Ba...

  2. BUDGET DEFICITS AND INTEREST RATES: THE US EVIDENCE SINCE 1946

    OpenAIRE

    SHAKIL QUAYES; A. M. M. Jamal

    2007-01-01

    Many economists believe that federal government's budget deficits result in higher interest rates. This increase in interest rates can stifle private investment and impede the real rate of economic growth for the economy. This paper examines the potential impact of federal budget deficits on long-term interest rates for corporate bonds. The study is based on post-war annual US data, and employs a standard demand-supply model. The empirical results in our study provide evidence that the increa...

  3. Understanding Budget Reality in The Perspective of Symbolic Interactionism

    Directory of Open Access Journals (Sweden)

    Lilis Ardini

    2016-08-01

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

  4. Increase of Budget Incomes by Decreasing the Degree of Taxation

    OpenAIRE

    Raluca Andreea MIHALACHE

    2012-01-01

    In the present conception, the state budget will further ensure the achievement of major economic and social objectives. We consider that the state budget must play an increasingly important role in stabilizing the economuy, in parallel to its role of main instrument for income re-distribution. In conditions in which commercial companies, enterprises and institutions, and economic agents, are freed by the costs of some social functions, the state will have to support the removal of such funct...

  5. Ways to improve conceptual aspects of balancing the budget

    Directory of Open Access Journals (Sweden)

    Dodon Svetlana

    2013-02-01

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

  6. Regional Sediment Budgets for the Haleiwa Region, Oahu, Hawaii

    Science.gov (United States)

    2014-06-01

    ERDC/CHL CHETN-XIV-38 June 2014 Approved for public release; distribution is unlimited. Regional Sediment Budgets for the Haleiwa Region, Oahu ...regional sediment budgets (RSB) for the Haleiwa Region on the island of Oahu , Hawaii, as part of the Hawaii Regional Sediment Management (RSM) Program...morphology and coastal processes have on sediment pathways and transport volumes. In the Southeast Oahu Region, Mokapu Point to Makapuu Point RSB

  7. APPLICATION OF FUZZY MATHEMATICS TO DETERMINATION OF BUDGET TOURIST FACILITIES

    Directory of Open Access Journals (Sweden)

    Ramón Rodríguez-Betancourt

    2016-01-01

    Full Text Available The financial budget is a statement about what is to be achieved at a future date and on the other drew up the method by which it shall achieve the financial goals. This has two dimensions, a time frame and level of aggregation, and most of the decisions involve long lead times, which means that they require much time to implant. In most tourist facilities practice indicates that the making of the budget shows a deviation of up to 45 % on the obtained real. From the above it follows that these assumptions are carried out under conditions of considerable uncertainty as it becomes necessary to use methods that take into account financial planning these conditions result in uncertainty and minimize the deviations are not substantiated. There are different methods to prepare the budget, which have advantages and disadvantages. In this research intends to use the preparation of budgets, fuzzy linear regression,  which consists in finding two regression lines that contain all the information and that the distance between them is minimal, in order to obtain a range of budget as a basis for future estimation. The two lines are determined by linear programming and its solution is used for the computer system LINDO. Preliminary testing in a hotel installation of the province Santiago de Cuba, are closer to actual budget execution in the years 2007 and 2008 compared with the traditional method by 14 and 18 % less compared to the traditional method. 

  8. FACTOR IN ENSURING A BALANCED BUDGET NORTHERN TERRITORIES

    Directory of Open Access Journals (Sweden)

    Tatiana Anatol’evna Naidenova

    2016-02-01

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

  9. Review of the President's Fiscal Year 2009 Budget Request for the Defense Health Program's Private Sector Care Budget Activity Group

    National Research Council Canada - National Science Library

    Fantone, Denise M; Pickup, Sharon

    2008-01-01

    The Conference Report accompanying the Fiscal Year 2008 Department of Defense Appropriations bill directed us to review the President's fiscal year 2009 budget request for the Defense Health Program's...

  10. 75 FR 45672 - Collection of Information Under Review by Office of Management and Budget

    Science.gov (United States)

    2010-08-03

    ... BUDGET Collection of Information Under Review by Office of Management and Budget AGENCY: Office of Management and Budget, Office of Federal Financial Management. ACTION: Notice; request for comments. SUMMARY... Budget (OMB) invites the general public and Federal agencies to comment on the renewal without change of...

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

    Science.gov (United States)

    Rovner, Mark

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

  12. A Position and Rate Control System: An Ingredient for Budget Planning.

    Science.gov (United States)

    Gilbert, Linda L.

    A position and rate control system was undertaken at Florida State University in 1974 to alleviate the problems of the manual budgeting system. The budget master file was created biweekly by combining a subset of the current payroll/personnel data base with the updated budget information from the previous budget master file, keying on positional…

  13. Spending Smart: How To Budget and Finance. Making Sense of Your Budget Dollars; Success with Budget Proposals; Encumbering Grants: Managing the Money; Write a Grant? Me?; Using Microsoft[R] Excel To Plan and Budget in Your School Library; Charging Ahead; The No-Money Lottery; Coffee, Anyone?

    Science.gov (United States)

    Bernstein, Allison; Baule, Steve; Farmer, Lesley S. J.; Anderson, Cyndee; Barringer, Crystal; Buchanan, Peggy; Fullner, Sheryl Kindle; Knop, Kathi; Larson, Chris

    2002-01-01

    Includes eight articles that address issues related to budgeting and finances in secondary school libraries. Topics include limited budgets; budget proposals; administering grants; writing grants; using Microsoft's Excel software for budgeting; using credit cards for library purchases; offering prizes for donating books; and offering coffee and…

  14. 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.

  15. BASES OF PUBLIC POLICY FORMATION DIRECTED AT ENSURING BUDGET SECURITY

    Directory of Open Access Journals (Sweden)

    S. Onishchenko

    2015-03-01

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

  16. EU BUDGET – THE POLICY OF SHARING THE CAKE

    Directory of Open Access Journals (Sweden)

    Hella GERTH

    2006-06-01

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

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

    Science.gov (United States)

    2017-04-03

    modernization and infrastructure investment . It represents a critical first step in investing in a larger, more ready, and more capable military force...the Budget Control Act of 2011 (P.L. 112-25), as amended; National Defense Budget Estimates for FY2017 ( Green Book); Office of Management and Budget...FY2017 ( Green Book); Office of Management and Budget, America First: A Budget Blueprint to Make America Great Again, March 16, 2017; and Senator John

  18. The Effects of Automatic Stabilizers on the Federal Budget as of 2013

    Science.gov (United States)

    2013-03-01

    1,708 182 -0.7 Stabilizers Budget Revenues and Outlays GDP Gapa Gapb (Percent) Unemployment Budget Deficit (-) or Surplus Without Automatic...535 -43 -492 3,806 4,298 -55 0.2 2018 c -605 -2 -603 3,939 4,542 * ** GDP Gapa (Percent) Budget Revenues Budget Deficit Budget Deficit (-) or Surplus...Automatic Automatic Without Automatic Stabilizers Gap GDP Gapa (Percent)Stabilizers Stabilizers Stabilizers Revenues Outlays MARCH 2013 THE EFFECTS OF

  19. Economic, Political and Institutional Determinants of Budget Deficits Volatility in Selected Asian Countries

    OpenAIRE

    Attiya Y. Javid; Umaima Arif; Asma Arif

    2011-01-01

    In the present study the economic, political and institutional sources of budgets deficits are analysed for two regions South Asia and ASEAN countries for the period 1984 to 2010. The results reveal that high income, rising inflation and large budget to GDP ratio are associated with budget instability, where as a strong inertia in budget deficit volatility exists. The exposure of more external shocks make the budget deficit more volatile, however, countries with high population growth have le...

  20. Estimating hydrologic budgets for six Persian Gulf watersheds, Iran

    Science.gov (United States)

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

    2017-10-01

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

  1. Global volcanic emissions: budgets, plume chemistry and impacts

    Science.gov (United States)

    Mather, T. A.

    2012-12-01

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

  2. Behavior-Based Budget Management Using Predictive Analytics

    Energy Technology Data Exchange (ETDEWEB)

    Troy Hiltbrand

    2013-03-01

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

  3. The basic thermodynamics of Earth's radiation budget

    Science.gov (United States)

    Ward, Peter L.

    2015-04-01

    greenhouse gases. There simply is not enough thermal energy absorbed by greenhouse gases to have a major effect on global warming. Computer programs used to quantify greenhouse-gas theory overestimate infrared energies because they assume that thermal energy travels in space as waves, for which energy is a function of amplitude squared, and that energies are additive over bandwidth, both properties that are very different from the observed behavior of radiation in the atmosphere. Heat only flows from hot to cold; it cannot flow from a colder layer in the atmosphere to a warmer Earth, as assumed in many radiation budgets (e.g. Wild et al., 2013); you cannot get warmer by standing next to a cold stove. According to Planck's Law, radiation from a body of matter does not have high enough frequencies or amplitudes to warm the same body, as is assumed by greenhouse-gas theory. Warming radiation must come from a warmer body. Detailed observations of global warming, including the recent hiatus, are explained much more directly and clearly by ozone depletion theory, where less ozone in the stratosphere allows more high-energy, solar ultraviolet radiation to reach Earth, cooling the stratosphere, warming the oceans. More details at ozonedepletiontheory.info plus a video at tinyurl.com/ozone-depletion-theory.

  4. 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%.

  5. Budgeting Issues in the Act on Metropolitan Unions

    Directory of Open Access Journals (Sweden)

    Małgorzata Ofiarska

    2016-06-01

    Full Text Available Resolved in 2015 the act on metropolitan unions was meant to be a legal instrument with complex character. It included regulations concerning constitution and tasks of the unions and basics of budget management, as well the budgetary procedures. They are not exhaustive regulations and some of them may be even regarded as needless from point of view of correct legislative standards. However, for the metropolitan unions budgeting issues, the regulations have no comprehensive nature and basically they are only an outline of the financial status concept, including budgetary one, of these entities. The metropolitan union's financial law and budgeting position must be therefore shaped using regulations taken from separate laws, especially, the law on public finances and the law on regional accounting chambers.

  6. Hybrid genetic algorithm to federal government capital budgetting

    Directory of Open Access Journals (Sweden)

    2017-01-01

    Full Text Available Multidimensional Knapsack problem is a NP-hard problem. The problem has been studied extensively in the literature. In this paper we provides a solution to a capital budgeting problem of Federal Government Budget in Nigeria using Hybrid Genetic Algorithms proposed by [32].We use also used the approach of [33] to model federal government budget by dividing the capital project into four groups which includes : The Economic sector (x1 , The Social Service sector (x2 , The Environmental/Regional Development sector (x3, and The Administration sector ( x4. Using MATLAB software for the analysis, it was observed that the optimal solution was optimal solution value is 277.64 billion naira. The result shows that the first and the second sector will be selected (x1,x2 = 1; x3 , x4=0.

  7. Kinetic energy budgets in areas of intense convection

    Science.gov (United States)

    Fuelberg, H. E.; Berecek, E. M.; Ebel, D. M.; Jedlovec, G. J.

    1980-01-01

    A kinetic energy budget analysis of the AVE-SESAME 1 period which coincided with the deadly Red River Valley tornado outbreak is presented. Horizontal flux convergence was found to be the major kinetic energy source to the region, while cross contour destruction was the major sink. Kinetic energy transformations were dominated by processes related to strong jet intrusion into the severe storm area. A kinetic energy budget of the AVE 6 period also is presented. The effects of inherent rawinsonde data errors on widely used basic kinematic parameters, including velocity divergence, vorticity advection, and kinematic vertical motion are described. In addition, an error analysis was performed in terms of the kinetic energy budget equation. Results obtained from downward integration of the continuity equation to obtain kinematic values of vertical motion are described. This alternate procedure shows promising results in severe storm situations.

  8. First-order error budgeting for LUVOIR mission

    Science.gov (United States)

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

    2017-09-01

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

  9. A Theory of the Perturbed Consumer with General Budgets

    DEFF Research Database (Denmark)

    McFadden, Daniel L; Fosgerau, Mogens

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

  10. 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.

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

    Directory of Open Access Journals (Sweden)

    Remigiusz Romuald Iwańkowicz

    2015-02-01

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

  12. THE EFFECTIVENESS OF BUDGET ALLOCATION IN PUBLIC PROCUREMENT

    Directory of Open Access Journals (Sweden)

    Irina Yu. Fedorova

    2015-01-01

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

  13. STOCK EXCHANGE LISTING INDUCES SOPHISTICATION OF CAPITAL BUDGETING

    Directory of Open Access Journals (Sweden)

    Wesley Mendes-da-Silva

    2014-08-01

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

  14. CBTs Budget for 1997 og Arbejdsplaner for 1996 - 1999

    DEFF Research Database (Denmark)

    Jeppesen, Palle

    1996-01-01

    For Center for Bredbånds Telekommunikation beskrives budget for 1997 samt forskningsplaner for 1996-1999 for områderne optiske netværk, gigabit elektronik, optiske bølgeledere og bredbåndsswitching samt for højhastighedssystemer.......For Center for Bredbånds Telekommunikation beskrives budget for 1997 samt forskningsplaner for 1996-1999 for områderne optiske netværk, gigabit elektronik, optiske bølgeledere og bredbåndsswitching samt for højhastighedssystemer....

  15. Energy consumption in commercial buildings: A comparison with BEPS budgets

    Science.gov (United States)

    1980-09-01

    Metered energy consumption data were collected on existing commercial buildings to help establish the proposed building energy performance standards (BEPS). The search has identified 84 buildings whose metered energy consumption is equal to or less than that proposed for their BEPS budgets and another 7 buildings whose metered consumption is less than 20 percent above their BEPS budgets. The methodology used to identify the buildings and to collect their metered energy consumption data are described. The data are analyzed and summarized and conclusions are drawn.

  16. Budget Constraints of Bulgarian Enterprises, 1996-1997

    OpenAIRE

    Lubomir Dimitrov

    1999-01-01

    This paper examines the major financial flows between the real sector and other sectors of the economy as well the financial flows within the sector itself. In doing so, we shall answer the question of whether or not the real sector of the economy was functioning under soft budget constraints during the crisis period. Our effort is futher aimed at finding the ways in wich it functioned under soft budget constraints as well as assessing the contribution of the real sector to the aggravation of...

  17. Budget Committee Arrangement To Support Optimization Of The Regional Representatives Council

    Directory of Open Access Journals (Sweden)

    Muhammad J. Wartabone

    2015-08-01

    Full Text Available The Budget Committee is the region representative fittings that are fixed and established by region representative at the beginning of membership of region representative. Therefore the Budget Committee of region representative in this reform era occupies a very strategic position. This study was carried out at the Region Representative Council of Palu Central Sulawesi Indonesia. The results shows that one obstacle that affect the budget function of the Region Representative Council in establish local budget is due to lack of planning in budgeting. An arrangement model of ideal budget is necessary supervision should the Region Representative Council as the representative body can optimize the full potential of available resources.

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

    Science.gov (United States)

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

    2013-10-01

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

  19. Conditional political budget cycles: a review of recent evidence

    NARCIS (Netherlands)

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

    2013-01-01

    Until recently, most research on political budget cycles was based on the (often implicit) presumption that these cycles do not differ across countries. However, more recent studies focus on heterogeneity. This paper surveys studies examining the factors conditioning the occurrence and strength of

  20. Conditional political budget cycles : a review of recent evidence

    NARCIS (Netherlands)

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

    2013-01-01

    Until recently, most research on political budget cycles was based on the (often implicit) presumption that these cycles do not differ across countries. However, more recent studies focus on heterogeneity. This paper surveys studies examining the factors conditioning the occurrence and strength of

  1. Water budget formulation for Ahmadu Bello University, main campus ...

    African Journals Online (AJOL)

    This study provides a water resources management option through formulation of water budget for the main campus of the Ahmadu Bello University, Zaria using secondary data obtained from various sources. The data revealed that, water consumption in the campus in the year 2005 was 3,101 m3/d and 3,125 m3/d in year ...

  2. Measurement of small antenna reflector losses for radiometer calibration budget

    DEFF Research Database (Denmark)

    Skou, Niels

    1997-01-01

    Antenna reflector losses play an important role in the calibration budget for a microwave radiometer. If the losses are small, they are difficult to measure by traditional means. However, they can be assessed directly by radiometric means using the sky brightness temperature as incident radiation...

  3. The Effectiveness of Capital Budgeting Techniques in Evaluating ...

    African Journals Online (AJOL)

    DR Nneka

    decision making must be concerned with the time preferences of the owners of the .... But where multiple project proposals are being considered, the project proposal with the highest return on investment is the most viable. The accounting rate of returns is ..... DCF criteria in capital budgeting is the maximization of wealth.

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

    DEFF Research Database (Denmark)

    Jakobsen, Mads Leth; Pallesen, Thomas

    2017-01-01

    Performance budgeting systems have been introduced in the OECD countries with the proclaimed aim to increase public sector efficiency. However, the aim has often been hampered by a lack of relevant information, symbolic politics and conflicting political preferences. In this study, we investigate...

  5. The manager and equipment decisions: the capital budget.

    Science.gov (United States)

    McConnell, Charles R

    2011-01-01

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

  6. Capital Budgeting, Government Policies and the Performance of ...

    African Journals Online (AJOL)

    This paper examined capital assets investment decision of Small and Medium Enterprises in Nigeria using a hypothetical case. It explored extant literature with respect to inhibitors to SMEs and their common capital budgeting techniques and the role of Government policies in enhancing the business activities of the citizens.

  7. China Public Budget Reform Program (CPBR) - Phase II | IDRC ...

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

    The Government of China has adopted a national reform program aimed at making budgeting more transparent and accountable through public involvement and enhanced oversight. Building on work carried out under Phase I (102965), the China Development Research Foundation (CDRF) will analyze China's current ...

  8. Computing energy budget within a crop canopy from Penmann's ...

    Indian Academy of Sciences (India)

    R. Narasimhan, Krishtel eMaging Solutions

    Computing energy budget within a crop canopy from. Penmann's formulae. Mahendra Mohan∗ and K K Srivastava∗∗. ∗Radio and Atmospheric Science Division, National Physical Laboratory, New Delhi 110012, India. ∗∗Department of Chemical Engineering, Institute of Technology, Banaras Hindu University, Varanasi.

  9. Canada can learn from Uganda's gender budgeting experience ...

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

    2018-01-11

    Jan 11, 2018 ... As a result of this gender budgeting work, Uganda has seen increased female representation and participation in governance, more access to funds for women, and gender parity in primary education. That being said, there is still a long way to go, and the government views gender inequality as one of the ...

  10. Defense: FY2017 Budget Request, Authorization, and Appropriations

    Science.gov (United States)

    2016-04-12

    planes , combat vehicles, and associated equipment. This is a $2.0 billion increase from the amount appropriated for depot maintenance in FY2016. Since...attempts to relieve some of that budget pressure by deferring planned acquisitions. The request includes $4.4 billion for 43 F-35A Lightning II

  11. Budgeting practices: a study on Brazilian hotel companies

    Directory of Open Access Journals (Sweden)

    Paula de Souza

    2015-12-01

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

  12. China Public Budget Reform Program (CPBR) - Phase II | CRDI ...

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

    The Government of China has adopted a national reform program aimed at making budgeting more transparent and accountable through public involvement and enhanced oversight. Building on work carried out under Phase I (102965), the China Development Research Foundation (CDRF) will analyze China's current ...

  13. Budgeting for Change in The Nigerian Public Sector: A Qualitative ...

    African Journals Online (AJOL)

    Nneka Umera-Okeke

    Department of Public Administration and Local Government. University of Nigeria Nsukka, Nigeria. Email: remiokeke@gmail.com. 2348035523818. Abstract. This study examined the issue of budgeting in the Nigerian public sector. The methodology of the study is qualitative. Secondary sources of data are also utilized in.

  14. Obama Pushes Pre-K, Competitive Grants in Budget

    Science.gov (United States)

    Klein, Alyson

    2013-01-01

    President Barack Obama's latest budget proposal envisions a sweeping, multi-billion-dollar expansion of prekindergarten programs and doubles down on the administration's strategy of using competitive grants to drive big change in states and districts--all as school districts try to cope with the largest cuts to federal education spending in recent…

  15. Occurrence and activity budget of the leopard tortoise, Geochelone ...

    African Journals Online (AJOL)

    Occurrence and activity budget of the leopard tortoise, Geochelone pardalis were studied in northern Tanzania between October 1993 and June 1996. Tortoises occurred most frequently in short grass (51.5%) and along roads and track verges (33.9%), but only occasionally in the bush undergrowth (6.7%) and shambas ...

  16. UV Diagnostics for the Energy Budget of Flares and CMEs

    Indian Academy of Sciences (India)

    ... and into energy of non-thermal particles. The partitioning among these forms of energy is fundamental to both the physics of the eruptive events and the space weather consequences of the eruptions. This talk describes some aspects of the energy budget that can be derived from ultraviolet observations of the corona.

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

    African Journals Online (AJOL)

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

  18. Integrated Campaign for Aerosols, gases and Radiation Budget

    Indian Academy of Sciences (India)

    During March–May 2006, an extensive, multi-institution, multi-instrument, and multi-platform integrated field experiment 'Integrated Campaign for Aerosols, gases and Radiation Budget' (ICARB) was carried out under the Geosphere Biosphere Programme of the Indian Space Research Organization (ISRO-GBP).

  19. EFFECIENCY IMPROVEMENT OF EMPLOYEE MOTIVATION IN BUDGET ORGANIZATIONS

    Directory of Open Access Journals (Sweden)

    Irina A. Tsvetochkina

    2015-01-01

    Full Text Available The importance of motivation aspects isincreasing in the modern human resourcesmanagement system. Motivation and staffincentive are the main means of ensuring theoptimal use of the enterprise resources, mobilizing workforce capacity. The article presents the results of a study to determine the types ofemployee motivation. Recommendations aregiven for the formation of an effective personnel motivation system in budget organizations.

  20. The comparative topology of energy allocation in budget models.

    NARCIS (Netherlands)

    Lika, K.; Kooijman, S.A.L.M.

    2011-01-01

    The standard Dynamic Energy Budget (DEB) model assumes that assimilates of an isomorphic individual are first added to reserve, a fraction κ of mobilised reserve is allocated to soma (somatic maintenance plus growth of structure), and the rest to maturity maintenance and maturation or reproduction.

  1. Topics in Finance Part VI--Capital Budgeting

    Science.gov (United States)

    Laux, Judy

    2011-01-01

    This series on the theory of financial management offers insight into the roles of stockholder wealth maximization, the risk-return tradeoff, and agency conflicts as they apply to major topics in finance. The current article investigates capital budgeting. Much literature addresses this topic, with a number of articles challenging mainstream…

  2. Sensitivity of surface radiation budget to clouds over the Asian ...

    Indian Academy of Sciences (India)

    In case of SWCRF, the total cloud cover can explain about 3% (7%) of the variance whereas the three cloud type descriptions of clouds can explain about 44% (42%) of the variance over oceanic (land) regions. This highlights the importance of cloud type information in explaining the variations of surface radiation budget.

  3. Revenue Prediction in Budget-constrained Sequential Auctions with Complementarities

    NARCIS (Netherlands)

    S. Verwer (Sicco); Y. Zhang (Yingqian)

    2011-01-01

    textabstractWhen multiple items are auctioned sequentially, the ordering of auctions plays an important role in the total revenue collected by the auctioneer. This is true especially with budget constrained bidders and the presence of complementarities among items. In such sequential auction

  4. Improving Service Delivery of the Finance and Budget Section ...

    African Journals Online (AJOL)

    The action research has disclosed that there were not efficient service in paying different payments like-evening, part time, fees ascribing to absence of incentives finance and budget section workers. Students' monthly payments were not done on time and this resulted in serious disciplinary problems on the students\\' side.

  5. Academic Administrator's Guide to Budgets and Financial Management.

    Science.gov (United States)

    Barr, Margaret J.

    This guide is designed for administrators who need guidance in managing the fiscal resources of a department or unit. Using this book, administrators can understand the broad fiscal context of their institutions and master their own roles within the institution. The chapters are: (1) "Money, Money, Money"; (2) "Unraveling the Budget"; (3) "The…

  6. An assessment of budget planning processes and the impact of ...

    African Journals Online (AJOL)

    The purpose of this study is to investigate budget planning processes and the impact of funds utilization on the management of public secondary schools in Plateau State. One hundred and two principles participated in the study. A survey research designs was adopted. Findings from the data collected revealed that ...

  7. 7 CFR 1219.53 - Budget and expenses.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Budget and expenses. 1219.53 Section 1219.53 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MISCELLANEOUS COMMODITIES), DEPARTMENT OF AGRICULTURE HASS AVOCADO PROMOTION, RESEARCH...

  8. Estimation of Forest Fire-fighting Budgets Using Climate Indexes

    NARCIS (Netherlands)

    Xu, Z.; Kooten, van G.C.

    2012-01-01

    Given the complexity and relative short length of current predicting system for fire behavior, it is inappropriate to be referred for planning fire-fighting budgets of BC government due to the severe uncertainty of fire behavior across fire seasons. Therefore, a simple weather derived index for

  9. Personal healthcare budgets: what can England learn from the Netherlands?

    NARCIS (Netherlands)

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

    2012-01-01

    The English Department of Health proposes to allow people who need continuing care to purchase the services and equipment they think are most appropriate through personal budgets. Yet the Netherlands, which has had a similar system, is in the process of restricting it in the light of the problems

  10. Effects of Irrigation in India on the Atmospheric Water Budget

    NARCIS (Netherlands)

    Tuinenburg, O.A.; Hutjes, R.W.A.; Stacke, T.; Wiltshire, A.; Lucas-Picher, P.

    2014-01-01

    The effect of large-scale irrigation in India on the moisture budget of the atmosphere was investigated using three regional climate models and one global climate model, all of which performed an irrigated run and a natural run without irrigation. Using a common irrigation map, year-round irrigation

  11. Costing and Budgeting for Preservation and Conservation in the ...

    African Journals Online (AJOL)

    Within the Eastern and Southern Africa Regional Branch of the International Council on Archives (ESARBICA) region, little or no information is available on budgeting systems for archival institutions in the region to enhance preservation and conservation programs. Preservation and conservation requires both economic ...

  12. Public Infrastructure Investment, Output Dynamics, and Balanced Budget Fiscal Rules

    NARCIS (Netherlands)

    Duarte Bom, P.R.; Ligthart, J.E.

    2011-01-01

    We study the dynamic output and welfare effects of public infrastructure investment under a balanced budget fiscal rule, using an overlapping generations model of a small open economy. The government finances public investment by employing distortionary labor taxes. We find a negative short-run

  13. Capital Budgeting Decision In Road Transport – Study Of Gibraltar ...

    African Journals Online (AJOL)

    This paper is a report of a study on application of capital expenditure decision models in road transport industry, a case of Gibraltar Engineering Company in Aba, Abia State. The specific objective of the study was an attempt to apply capital budgeting decision models to some specific capital expenditure problems bothering ...

  14. Attentional accounting: Voluntary spatial attention increases budget category prioritization.

    Science.gov (United States)

    Mrkva, Kellen; Van Boven, Leaf

    2017-09-01

    Too often, people fail to prioritize the most important activities, life domains, and budget categories. One reason for misplaced priorities, we argue, is that activities and categories people have frequently or recently attended to seem higher priority than other activities and categories. In Experiment 1, participants were cued to direct voluntary spatial attention toward 1 side of a screen while images depicting different budget categories were presented: 1 category on the cued side and 1 on the noncued side of the screen. Participants rated cued budget categories as higher priority than noncued budget categories. Cued attention also increased perceived distinctiveness, and a mediation model was consistent with the hypothesis that distinctiveness mediates the effect of cued attention on prioritization. Experiment 2 orthogonally manipulated 2 components of a spatial cuing manipulation-heightened visual attention and heightened mental attention-to examine how each influences prioritization. Visual attention and mental attention additively increased prioritization. In Experiment 3, attention increased prioritization even when prioritization decisions were incentivized, and even when heightened attention was isolated from primacy and recency. Across experiments, cued categories were prioritized more than noncued categories even though measures were taken to disguise the purpose of the experiments and manipulate attention incidentally (i.e., as a by-product of an unrelated task). (PsycINFO Database Record (c) 2017 APA, all rights reserved).

  15. Continental Ice Sheets and the Planetary Radiation Budget

    NARCIS (Netherlands)

    Oerlemans, J.

    1980-01-01

    The interaction between continental ice sheets and the planetary radiation budget is potentially important in climate-sensitivity studies. A simple ice-sheet model incorporated in an energybalance climate model provides a tool for studying this interaction in a quantitative way. Experiments in which

  16. Gel Electrophoresis on a Budget to Dye for

    Science.gov (United States)

    Yu, Julie H.

    2010-01-01

    Gel electrophoresis is one of the most important tools used in molecular biology and has facilitated the entire field of genetic engineering by enabling the separation of nucleic acids and proteins. However, commercial electrophoresis kits can cost up to $800 for each setup, which is cost prohibitive for most classroom budgets. This article…

  17. Plant-Pesticide Interactions and the Global Chloromethane Budget.

    Science.gov (United States)

    Bringel, Françoise; Couée, Ivan

    2018-02-01

    Ecological, signaling, metabolic, and chemical processes in plant-microorganism systems and in plant-derived material may link the use of chlorinated pesticides in the environment with plant chloromethane emission. This neglected factor should be taken into account to assess global planetary budgets of chloromethane and impacts on atmospheric ozone depletion. Copyright © 2017 Elsevier Ltd. All rights reserved.

  18. 358 water budget position and its implications on basin ...

    African Journals Online (AJOL)

    Osondu

    J = Annual Radiation index. = Sum of monthly j. Though calculating potential evaporation using this formula may yield a slightly higher values in rainy season as the formula is based on temperature readings (Garnier, 1968), the formular according to Olaniran (1983) still retain its validity. Water budget graph for the city was.

  19. Basalt Weathering and the Volatile Budget of Early Mars

    Science.gov (United States)

    Baker, L. L.

    2017-10-01

    Basalt weathering on Earth consumes CO2 and water and may have affected terrestrial climate. I apply a mass balance derived from terrestrial data to examine the effect surficial basalt weathering may have had on the CO2 budget of early Mars.

  20. Budget Deficits and Interest Rates: An Empirical Analysis for Turkey

    Directory of Open Access Journals (Sweden)

    Tayfur BAYAT

    2012-05-01

    Full Text Available The aim of this study is to analyze causality between budget deficits and its ratio to gross domestic product and interest rate in the Turkish economy during years between 2006 and 2011. By doing so, we investigate the validity of crowding out view against the Ricardian equivalence hypothesis. To this end, we employee the conventional Toda-Yamamoto (1995 linear Granger type causality test and Hacker and Hatemi-J (2005, 2006 bootstrap process-based Toda-Yamamoto linear Granger type causality test. In this regard, we use Kwiatkowski, Phillips, Schmidt and Shin (1992, KPSS and Elliot, Rothenberg, Stock (1996, DF-GLS unit root tests. Analysis results show that there is no causal relation between budget deficits, budget deficit ratio to gross domestic product and nominal interest rate. Results reveal the existence of Ricardian equivalence hypothesis. Rational household predict that there is no difference between payment time of taxes and they know that expansionary fiscal policies financed by loan do not affect aggregate demand and capital allocation in a full-employment economy via nominal interest rate channel. Results of empirical analysis support Ricardian equivalence hypothesis and imply that there is no effect of financing type of budget deficit on nominal interest rate.

  1. Salt balance, fresh water residence time and budget for non ...

    African Journals Online (AJOL)

    Water and salt budgets suggest that in order to balance the inflow and outflow of water at Makoba bay, there is net flux of water from the bay to the open ocean during wet season. Residual salt fluxes between the bay and the open ocean indicate advective salt export. Exchange of water between the bay with the open ocean ...

  2. Challenges of Managing Library Material Budget Allocations Among ...

    African Journals Online (AJOL)

    The purpose of this study was to examine challenges of managing library material budget allocations among selected Federal Polytechnic Libraries in Nigeria. A structural questionnaire was used to survey the opinions of 55 Federal Polytechnic Librarians. The data collected were analysed using descriptive statistics.

  3. Activity budgets on social and reproductive behaviour of olive ...

    African Journals Online (AJOL)

    The study was conducted to investigate the activity budgets on social interactions and reproductive behaviour of olive baboon (Papio anubis) at Gashaka Gumti ... Results of polyspecific association shows that the baboons spent 14.29% of the time in association with red flanked duikers, 14.29% with black-and-white ...

  4. Can savannas help balance the South African greenhouse gas budget?

    CSIR Research Space (South Africa)

    Scholes, RJ

    1996-02-01

    Full Text Available This article discusses the South African Greenhouse Experiment on Savannas (SAGES) study conducted by the CSIR' Division of Forest Science and Technology (Foretek) on the role of savannas in the balance of the greenhouse gas budget of South Africa...

  5. Are there political budget cycles in the euro area?

    NARCIS (Netherlands)

    Mink, Mark; de Haan, Jakob

    This article examines whether there is a political budget cycle (PBC) in countries in the euro area. Using a multivariate model for 1999-2004 and various election indicators we find strong evidence that, since the start of the Stability and Growth Pact, fiscal policy-makers in the euro area have

  6. budgeting as a strategic tool for development in the arts

    African Journals Online (AJOL)

    Admin

    and procrastinating but, a practical fact of contextual application or records, placing more emphasis thus It is not a way of reducing expenditure but a tool for obtaining positive results of organisational resources. Budgets allow organisations to foresee problems – that is, insufficient income for the year, and enable.

  7. Budgets come first as Bush chooses NASA head

    CERN Multimedia

    Schrope, M

    2001-01-01

    President Bush has nominated a budget expert with no aerospace or scientific background as the agency's administrator. Sean O'Keefe, formerly scrutinized overspending in the International Space Station programme. If appointed, he will have to implement reforms he himself recommended (1/2 page).

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

    Science.gov (United States)

    Melville, Keith, Ed.

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

  9. Gap-closing test structures for temperature budget determination

    NARCIS (Netherlands)

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

    2011-01-01

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

  10. National Drug Control Strategy. FY 2009 Budget Summary

    Science.gov (United States)

    The White House, 2008

    2008-01-01

    The National Drug Control Budget Summary identifies resources and performance indicators for programs within the Executive Branch that are integral to the President's National Drug Control Strategy. The Strategy, which is the Administration's plan for reducing drug use and availability, is based on three pillars: (1) Stopping Use Before It Starts,…

  11. Defense Primer: The National Defense Budget Function (050)

    Science.gov (United States)

    2017-03-17

    provides a framework for examining spending patterns of the federal government by category of activity, rather than by agency or type of financing ...the upcoming fiscal year. The appropriation committees then subdivide their allocated budget authority among the twelve appropriation subcommittees

  12. Can EU conditionality remedy soft budget constraints in transition countries?

    DEFF Research Database (Denmark)

    Schröder, Philipp J.H.; Brücker, Herbert; Weise, Christian

    2005-01-01

    Soft budget constraints (SBCs) are a persistent feature of transition economies and have been blamed for a lack of fiscal consolidation and sluggish growth. EU eastward enlargement has been conditioned on tackling SBCs. This paper analyzes such outside conditionality theoretically and empirically...... that EU conditionality did indeed help candidates to tackle SBCs. Udgivelsesdato: JUN...

  13. Low-Budget Apps for Students of All Abilities

    Science.gov (United States)

    VanWeelden, Kimberly; Heath, Julia

    2013-01-01

    With more than 850,000 apps currently on the market, there are multiple apps that can be used to help all students in music education, particularly those with special needs. This article lists low-budget apps useful for the elementary or secondary general music classroom.

  14. FY 2005 Supplement to the President`s Budget

    Data.gov (United States)

    Networking and Information Technology Research and Development, Executive Office of the President — The Supplement to the President`s FY 2005 Budget reports on the FY 2004 research and development R and D activities and FY 2005 plans of the multiagency Networking...

  15. FY09-FY10 NITRD Budget Cross Cut

    Data.gov (United States)

    Office of Science and Technology Policy, Executive Office of the President — This data set represents a cross cut of 13 Federal agencies R&D budget in the area of networking and information technology for FY09 and FY10 brokendown by...

  16. Budget constraint and vaccine dosing: A mathematical modelling exercise

    NARCIS (Netherlands)

    Standaert, Baudouin A.; Curran, Desmond; Postma, Maarten J.

    2014-01-01

    Background: Increasing the number of vaccine doses may potentially improve overall efficacy. Decision-makers need information about choosing the most efficient dose schedule to maximise the total health gain of a population when operating under a constrained budget. The objective of this study is to

  17. Prevalence of Beyond Budgeting in Denmark - in a contingency perspective

    DEFF Research Database (Denmark)

    Sandalgaard, Niels

    spørgeskemaundersøgelse blandt de største danskevirksomheder. Konklusionen er at 4,5% har afskaffet det traditionelle årsbudget (eller er igang med at gøre det) og 7,7% overvejer at afskaffe det. Disse "Beyond Budgeting" virksomheder er endvidere mere kritiske overfor det traditionelle årsbudget end andre virksomheder...

  18. Le budget total du CERN restera plus ou moins constant

    CERN Multimedia

    Van der Boon, J E

    2002-01-01

    The Director of Administration at CERN has written to the paper following an article titled "Licenciements chez les sous-traitants du CERN" : dismissals amongst CERN sub-contractors. As the CERN budget will remain constant and a greater part will be devoted to building the LHC, changes will be made to staffing balances (0.5 page)

  19. Zero-Based Budgets--How They Can Work

    Science.gov (United States)

    O'Neil, James M.; Manceri, Paul K.

    1977-01-01

    The latest budget technique requires that the administrator identify all programs under his control, evaluate each in terms of cost, indicate merits and alternate solutions, rank programs according to dollar costs, and finally prioritize his programs according to assessed needs. (Author/MLF)

  20. Maintenance Staffing Standards for Zero-Based Budgeting.

    Science.gov (United States)

    Adams, Matthew C.; And Others

    1998-01-01

    Discusses school preventive maintenance and the variables associated with maintenance staffing standards that address a zero-based budgeting environment. Explores preventive-maintenance measurement for staffing requirements, defines staffing levels and job descriptions, and outlines the factors to consider when creating a maintenance program and…

  1. The Effectiveness of Capital Budgeting Techniques in Evaluating ...

    African Journals Online (AJOL)

    DR Nneka

    Abstract. This study was conducted to examine the effectiveness of capital budgeting techniques on the evaluation of projects' profitability. To achieve this objective, research questions were raised, hypotheses were formulated and tested with the chi- square (X2) statistical test; and relevant literature was reviewed.

  2. The Effectiveness of Capital Budgeting Techniques in Evaluating ...

    African Journals Online (AJOL)

    This study was conducted to examine the effectiveness of capital budgeting techniques on the evaluation of projects' profitability. To achieve this objective, research questions were raised, hypotheses were formulated and tested with the chi-square (X2) statistical test; and relevant literature was reviewed. The accessible ...

  3. Lake Victoria's Water Budget and the Potential Effects of Climate ...

    African Journals Online (AJOL)

    This paper presents the Lake Victoria water budget for the period 1950-2004 and findings of a study on potential climate change impact on the lake's Hydrology through the 21st Century. The mass balance components are computed from measured and simulated data. A2 and B2 emission scenarios of the Special Report ...

  4. Activity budget of Preuss's red colobus ( Procolobus preussi ) in ...

    African Journals Online (AJOL)

    Preuss's red colobus is critically endangered and endemic to Cameroon and Nigeria. It is one of the least studied red colobus species and therefore further knowledge about the species is crucial for conservation work. Activity budget of Preuss's red colobus was carried in the southern part of Korup National Park, South ...

  5. FY 2003 Supplement to the President`s Budget

    Data.gov (United States)

    Networking and Information Technology Research and Development, Executive Office of the President — The Supplement to the President?s Budget, also known as the Blue Book, reports on the coordinated research priorities and activities of the NITRD agencies for FY...

  6. Incentive Funding Meets Incentive-Based Budgeting: Can They Coexist?

    Science.gov (United States)

    Lang, Daniel W.

    2016-01-01

    Two major developments in the financial management of higher education have occurred more or less contemporaneously: incentive or performance funding on the part of government and incentive-based budgeting on the part of institutions. Both are based on fiscal incentives. Despite their several inherent and interconnected similarities, incentive…

  7. Improving Service Delivery of the Finance and Budget Section ...

    African Journals Online (AJOL)

    dell

    Abstract. Action research was conducted in May and June 2004 aimed at improving service delivery of finance and budget section of Jimma Teachers College. The data were collected by focal group discussion observation and actual experience of the researchers. The action research has disclosed that there were not ...

  8. US physics begins to crumble under budget strain

    CERN Multimedia

    2008-01-01

    The reality of the US budget cuts to particle physics has hit home. The Stanford Linear Accelerator Center (SLAC) in California, US, has just announced a trio of painful consequences: the end of work on the International Linear Collider, the imminent closure of its BaBar antimatter experiment, and the layoff of 125 workers.

  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. Responses of Cloud Type Distributions to the Large-Scale Dynamical Circulation: Water Budget-Related Dynamical Phase Space and Dynamical Regimes

    Science.gov (United States)

    Wong, Sun; Del Genio, Anthony; Wang, Tao; Kahn, Brian; Fetzer, Eric J.; L'Ecuyer, Tristan S.

    2015-01-01

    Goals: Water budget-related dynamical phase space; Connect large-scale dynamical conditions to atmospheric water budget (including precipitation); Connect atmospheric water budget to cloud type distributions.

  11. Multi-unit auctions with budget-constrained bidders

    Science.gov (United States)

    Ghosh, Gagan Pratap

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

  12. Reducing uncertainty in nitrogen budgets for African livestock systems

    Science.gov (United States)

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

    2014-10-01

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

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

    National Research Council Canada - National Science Library

    Povarova, Anna

    2016-01-01

    .... The budget process in 2015 was characterized by expanding negative trends in those regions that had previously been the engines of economic growth and budget donors, which contradicts the regional development strategy...

  14. Networking and Information Technology Research and Development. Supplement of the President's Budget for Fiscal Year 2006

    National Research Council Canada - National Science Library

    2005-01-01

    This Supplement to the President's Budget for Fiscal Year 2006 offers a brief technical outline of the 2006 budget request for the Networking and Information Technology Research and Development (NITRD) Program...

  15. 76 FR 5815 - Information Collection Request to Office of Management and Budget

    Science.gov (United States)

    2011-02-02

    ...] Information Collection Request to Office of Management and Budget AGENCY: Coast Guard, DHS. ACTION: Sixty-day... Budget (OMB), Office of Information and Regulatory Affairs (OIRA), requesting approval of revisions to...

  16. 76 FR 63626 - Information Collection Requests to Office of Management and Budget

    Science.gov (United States)

    2011-10-13

    ... Collection Requests to Office of Management and Budget AGENCY: Coast Guard, DHS. ACTION: Sixty-day notice... intends to submit Information Collection Requests (ICRs) to the Office of Management and Budget (OMB...

  17. 76 FR 56208 - Information Collection Request to Office of Management and Budget

    Science.gov (United States)

    2011-09-12

    ...] Information Collection Request to Office of Management and Budget AGENCY: Coast Guard, DHS. ACTION: Sixty-day... Budget (OMB), Office of Information and Regulatory Affairs (OIRA), requesting approval of revisions to...

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

    Science.gov (United States)

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

    2018-01-01

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

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

    Science.gov (United States)

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

    2016-10-01

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

  20. Importing budget systems from other countries: what can we learn from the German drug budget and the British GP fundholding?

    NARCIS (Netherlands)

    Delnoij, D.; Brenner, G.

    2000-01-01

    The rising costs of pharmaceutical expenditures are a common problem for policy makers in most European countries. In two countries, budget systems for pharmaceutical spending exist(ed). In Great Britain, between 1991 and 1999 GP fundholders were responsible for prescribing costs, and in Germany an

  1. Why Agencies Budget For Results : Exploring Institutional Explanations for Performance Budgeting: The Case of Forestry and Air Traffic Control

    NARCIS (Netherlands)

    M. de Jong (Maarten)

    2016-01-01

    markdownabstractSummary This PhD research examines institutional explanations for the use of performance information (PI) to learn and improve by government agencies. Despite widespread criticism of and disappointment with New Public Management (NPM) reforms, performance budgeting (PB) is

  2. Faktor Bauran Pemasaran Yang Berkontribusi Bagi Konsumen Dalam Memilih Budget Hotel Di Indonesia

    OpenAIRE

    Sugiyanto, Valensia; Kurniawan, Antonius; Aprilia, Adriana; Jokom, Regina

    2014-01-01

    Budget hotel menjadi tren dalam dunia perhotelan Indonesia, banyak pengusaha hotel membangun hotel dengan konsep ekonomis, namun seringkali pengusaha budget hotel tersebut mengabaikan apa yang menjadi kebutuhan konsumen sesungguhnya, karena itu peneliti ingin mengetahui faktor apa saja yang berkontribusi bagi konsumen dalam memilih budget hotel di Indonesia. Penelitian ini menemukan empat faktor yang berkontribusi bagi konsumen dalam memilih budget hotel di Indonesia yaitu first impression, h...

  3. Evaluating the Impact Of Foreign Exchange Rate Risk On The Capital Budgeting For Multinational Firms

    OpenAIRE

    Carl B. McGowan, Jr.

    2011-01-01

    Capital budgeting analysis has evolved to the point where large firms universally use sophisticated capital budgeting techniques.[1] However, small firms are less likely to use sophisticated capital budgeting techniques.[2] Even large firms do not generally use simulation for risk analysis in multinational project capital budgeting analysis.[3] This paper provides a discussion and example of the use of simulation in evaluating the impact of foreign exchange rate volatility on multinational pr...

  4. 28 CFR 58.15 - Qualifications for approval as a nonprofit budget and credit counseling agency.

    Science.gov (United States)

    2010-07-01

    ... nonprofit budget and credit counseling agency. 58.15 Section 58.15 Judicial Administration DEPARTMENT OF... Qualifications for approval as a nonprofit budget and credit counseling agency. (a) Definition of agency. As used in this section the term “agency” means nonprofit budget and credit counseling agency. (b...

  5. Gender-responsive budgeting in Africa: An action learning project in ...

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

    Gender-responsive budgeting in Africa: An action learning project in Senegal and Uganda. Budgets are the implementing tools that transform government promises and commitments into programs and services. Mainstreaming gender considerations into the budget development process is critical to creating more equitable ...

  6. Key Questions on the Obama Administration's 2014 Education Budget Request. Issue Brief

    Science.gov (United States)

    New America Foundation, 2013

    2013-01-01

    President Obama sent his fiscal year 2014 budget request to Congress on April 10, 2013. The New America Foundation's Education Policy Program released this subsequent issue brief, "Key Questions on the Obama Administration's 2014 Budget Request." Obama's budget request totals $71.2 billion in appropriations funding for the U.S.…

  7. 40 CFR 97.86 - Withdrawal from NOX Budget Trading Program.

    Science.gov (United States)

    2010-07-01

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

  8. 40 CFR 96.86 - Withdrawal from NOX Budget Trading Program.

    Science.gov (United States)

    2010-07-01

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

  9. 77 FR 46760 - Information Collections Approved by the Office of Management and Budget

    Science.gov (United States)

    2012-08-06

    ... COMMISSION Information Collections Approved by the Office of Management and Budget AGENCY: Federal... and Budget. SUMMARY: The Federal Communications Commission has received the Office of Management and Budget (OMB) approval for the following public information collection(s) pursuant to the Paperwork...

  10. 76 FR 3876 - Information Collection Request Submitted to Office of Management and Budget

    Science.gov (United States)

    2011-01-21

    ... and Budget AGENCY: Administrative Conference of the United States. ACTION: Thirty-day notice... and Budget (OMB) requesting approval for the following collection of information: 3002-0003... Affairs, Office of Management and Budget. Comments should be addressed to the attention of the Desk...

  11. The Impact of Budget Deficit on Trade Balance in Nigeria: An ...

    African Journals Online (AJOL)

    The paper empirically examines the impact of budget deficit on trade balance in Nigeria. The general objective is to examine the causality between budget deficit and trade balance. The specific objective is to measure the impact of budget deficit on trade balance in Nigeria using annual data as a means of determining the ...

  12. 40 CFR 93.118 - Criteria and procedures: Motor vehicle emissions budget.

    Science.gov (United States)

    2010-07-01

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

  13. 40 CFR Appendix C to Part 97 - Final Section 126 Rule: Trading Budget

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 20 2010-07-01 2010-07-01 false Final Section 126 Rule: Trading Budget... PROGRAMS (CONTINUED) FEDERAL NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS Pt. 97, App. C Appendix C to Part 97—Final Section 126 Rule: Trading Budget ST F126-EGU F126-NEGU Total DC 207 26...

  14. 78 FR 42535 - Information Collection Requests to Office of Management and Budget

    Science.gov (United States)

    2013-07-16

    ... SECURITY Coast Guard Information Collection Requests to Office of Management and Budget AGENCY: Coast Guard... Office of Management and Budget (OMB), Office of Information and Regulatory Affairs (OIRA), requesting... years. A written request to the Coast Guard is necessary. Need: The Omnibus Budget Reconciliation Act of...

  15. The Long Term Impact of Budget Deficits on Economic Growth In ...

    African Journals Online (AJOL)

    There has been a long- running debate as to the benefits or otherwise of budget deficits in Ghana. Since the socialist agenda of the first republic, budget deficits have been a common feature of the economic management of the country. This paper explores the long-run impact of budget deficits on the economic growth of ...

  16. 7 CFR 3560.302 - Accounting, bookkeeping, budgeting, and financial management systems.

    Science.gov (United States)

    2010-01-01

    ... Financial Management § 3560.302 Accounting, bookkeeping, budgeting, and financial management systems. (a) General. Borrowers must establish the accounting, bookkeeping, budgeting and financial management... management plan. (3) Borrowers must notify the Agency of any changes in their accounting, bookkeeping, budget...

  17. Competing Strategies to Balance the Budgets of Publicly Funded Higher Education Institutions

    Science.gov (United States)

    Askari, Mahmoud Yousef

    2017-01-01

    This paper compares and contrasts different strategies to balance academic institutions' operating budgets. Some strategies use economic theory to recommend a budgeting technique, others use management methods to cut cost, and some strategies use a management accounting approach to reach a balanced budget. Through the use of a simplified numerical…

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

    African Journals Online (AJOL)

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

  19. 7 CFR 1940.350 - Office of Management and Budget (OMB) control number.

    Science.gov (United States)

    2010-01-01

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

  20. Water Budget in the UAE for Applications in Food Security.

    Science.gov (United States)

    Gonzalez Sanchez, R.; Ouarda, T.; Marpu, P. R.; Pearson, S.

    2014-12-01

    The current rate of population growth combined with climate change, have increased the impact on natural resources globally, especially water, land and energy, and therefore the food availability. Arid and semi-arid countries are highly vulnerable to these threats being already aware of the scarcity of resources depending mainly on imports. This study focuses on the UAE, with a very low rainfall, high temperatures and a very high rate of growth. It represents the perfect scenario to study the adaptive strategies that would allow to alleviate the effects of changing climate conditions and increase of population. Water is a key factor to food security especially in dry regions like the UAE, therefore, the first step of this approach is to analyze the water budget, first at a global scale (UAE), and after at smaller scales where particular and in-depth studies can be performed. The water budget is represented by the following equation: total precipitation and desalinated water minus the evapotranspiration equals the change in the terrestrial water storage. The UAE is highly dependent on desalinated water, therefore, this factor is included as a water input in the water budget. The procedure adopted in this study is applicable to other Gulf countries where desalination represents a large component of the water budget. Remotely sensed data will be used to obtain the components of the water budget equation performing a preliminary study of the suitability of TRMM data to estimate the precipitation in the UAE by comparison with six ground stations in the country. GRACE and TRMM data will then be used to obtain the terrestrial water storage and the precipitation respectively. The evapotranspiration will be estimated from the water budget equation and maps of these three variables will be obtained. This spatial analysis of the water resources will help to determine the best areas for cultivation and whether it can be planned in a way that increases the agricultural