WorldWideScience

Sample records for budgeting

  1. Budget Options

    National Research Council Canada - National Science Library

    2000-01-01

    This volume-part of the Congressional Budget Office's (CBO's) annual report to the House and Senate Committees on the Budget-is intended to help inform policymakers about options for the federal budget...

  2. Late Budgets

    DEFF Research Database (Denmark)

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

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

  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. Budget Options

    National Research Council Canada - National Science Library

    2001-01-01

    ... (including the off-budget Social Security trust funds) to $281 billion. That surplus would be the largest in history in nominal dollars and the largest since 1948 as a percentage of gross domestic product (GDP...

  6. NCTN Budget

    Science.gov (United States)

    Learn about the budget for the National Clinical Trials Network (NCTN), a National Cancer Institute program that gives funds and other support to cancer research organizations to conduct cancer clinical trials.

  7. 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.

  8. Home - House Budget Committee

    Science.gov (United States)

    Initiatives Hearings Full Menu About Toggle Links Members History Staff Rules & Budget Law News Toggle Links Press Releases Budget Digests HBC Publications Op-Eds Speeches & Statements Budgets Toggle Links FY 2018 Budget FY 2017 Budget FY 2017 Reconciliation FY 2016 Budget FY 2016 Reconciliation FY 2015

  9. 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…

  10. 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,...

  11. 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

  12. California Budget Simulation

    Science.gov (United States)

    Mallinson, Daniel J.

    2018-01-01

    The California Budget Challenge produced by Next10 provides a useful and intuitive tool for instructors to introduce students to public budgeting. Students will reason through a series of budgeting decisions using information provided on the fiscal and practical implications of their choices. The Challenge is updated with each budget cycle, so it…

  13. Plan Your Advertising Budget.

    Science.gov (United States)

    Britt, Steuart-Henderson

    1979-01-01

    Methods for establishing an advertising budget are reviewed. They include methods based on percentage of sales or profits, unit of sales, and objective and task. Also discussed are ways to allocate a promotional budget. The most common breakdowns are: departmental budgets, total budget, calendar periods, media, and sales area. (JMD)

  14. 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.

  15. Beyond Zero Based Budgeting.

    Science.gov (United States)

    Ogden, Daniel M., Jr.

    1978-01-01

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

  16. 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...

  17. Budgeting and Beyond

    DEFF Research Database (Denmark)

    Rohde, Carsten

    Budgets and budget control has been known since the early 19th century1. However the use of budget control was until the beginning of the 1920ies in US primarily related to governmental units and states and to a minor extent to business units in practice. At that time James McKinsey describes...

  18. 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

  19. 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)

  20. 7 CFR 3402.14 - Budget and budget narrative.

    Science.gov (United States)

    2010-01-01

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

  1. Understanding the Budget Process

    Directory of Open Access Journals (Sweden)

    Mesut Yalvaç

    2000-03-01

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

  2. Understanding the Budget Process

    OpenAIRE

    Mesut Yalvaç

    2000-01-01

    Many different budgeting techniques can be used in libraries, and some combination of these will be appropriate for almost any individual situation. Li-ne-item, program, performance, formula, variable, and zero-base budgets all have features that may prove beneficial in the preparation of a budget. Budgets also serve a variety of functions, providing for short-term and long-term financial planning as well as for cash management over a period of time. Short-term plans are reflected in the oper...

  3. Budgeting Approaches in Community Colleges

    Science.gov (United States)

    Palmer, James C.

    2014-01-01

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

  4. CEA budget in 1982

    Energy Technology Data Exchange (ETDEWEB)

    1981-12-01

    In 1982, the amount of the CEA budget will be 13.4 billions French Francs. The main characteristics are the priority for employment and investments. In this budget programs are adapted to fit R and D to the government policy: innovation, industrial valorization and fundamental research especially thermonuclear fusion and in the electronuclear field to safety, reprocessing and radioactive waste management.

  5. Budgeting in Nonprofit Organizations.

    Science.gov (United States)

    Kelly, Lauren

    1985-01-01

    This description of the role of budgets in nonprofit organizations uses libraries as an example. Four types of budgets--legislative, management, cash, and capital--are critiqued in terms of cost effectiveness, implementation, and facilitation of organizational control and objectives. (CLB)

  6. Colorado Children's Budget 2010

    Science.gov (United States)

    Colorado Children's Campaign, 2010

    2010-01-01

    The "Children's Budget 2010" is intended to be a resource guide for policymakers and advocates who are interested in better understanding how Colorado funds children's programs and services. It attempts to clarify often confusing budget information and describe where the state's investment trends are and where those trends will lead the…

  7. Colorado Children's Budget 2013

    Science.gov (United States)

    Buck, Beverly; Baker, Robin

    2013-01-01

    The "Colorado Children's Budget" presents and analyzes investments and spending trends during the past five state fiscal years on services that benefit children. The "Children's Budget" focuses mainly on state investment and spending, with some analysis of federal investments and spending to provide broader context of state…

  8. The Agency's budget

    International Nuclear Information System (INIS)

    1964-01-01

    A total Agency Budget of $10 406 000 for 1965 was approved by the General Conference at its session of September 1964; the Budget for the year 1964 amounted to $9 812 000. The consolidated Budget figures are shown in the table at the end of this article. The Budget falls into two parts - the Regular Budget and the Operational Budget. The Regular Budget provides for the ordinary administrative expenses of the Agency, and for expert panels, special missions, symposia and conferences, distribution of information, and scientific and technical services. In conformity with the Agency's Statute, these expenses are met by contributions made according to Voluntary contributions are paid initially into a General Fund established for this purpose, and money for operations is transferred to the respective Operating Funds as appropriate, and as approved by the Board of Governors. The scale of assessments for 1965 is based on the United Nations scale for 1964. The assessments are estimated to yield $7 713 000 - an increase of 6.8 per cent; however, more than three quarters of this increase will be offset by credits which Member States will receive as a result of a cash surplus brought forward. The Operational Budget is financed by voluntary contributions and is divided into two parts - Operating Fund I, devoted to certain laboratory and research projects, and Operating Fund II, for technical assistance, training and research contracts.

  9. Budget institutions and taxation

    DEFF Research Database (Denmark)

    Aaskoven, Lasse

    2018-01-01

    While a number of different studies have explored the effects of budgetary procedures and the centralization of the budget process on government debt, deficits and spending, few of them have explored whether such fiscal institutions matter for public revenue. This article argues that centralizing...... the budget process raises the levels of taxation by limiting the ability of individual government officials to veto tax increases in line with common-pool-problem arguments regarding public finances. Using detailed data on budgetary procedures from 15 EU countries, the empirical analysis shows that greater...... centralization of the budget process increases taxation as a share of GDP and that both the type of budget centralization and level of government fractionalization matter for the size of this effect. The results suggest that further centralizing the budget process limits government debt and deficits...

  10. 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.

  11. Verification of uncertainty budgets

    DEFF Research Database (Denmark)

    Heydorn, Kaj; Madsen, B.S.

    2005-01-01

    , and therefore it is essential that the applicability of the overall uncertainty budget to actual measurement results be verified on the basis of current experimental data. This should be carried out by replicate analysis of samples taken in accordance with the definition of the measurand, but representing...... the full range of matrices and concentrations for which the budget is assumed to be valid. In this way the assumptions made in the uncertainty budget can be experimentally verified, both as regards sources of variability that are assumed negligible, and dominant uncertainty components. Agreement between...

  12. 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.

  13. 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),...

  14. Water Budget Tool

    Science.gov (United States)

    If you're designing a new landscape or rethinking your current one, the WaterSense Water Budget Tool will tell you if you have designed a landscape that will use an appropriate amount of water for your climate.

  15. Global Carbon Budget 2017

    NARCIS (Netherlands)

    Le Quere, Corinne; Andrew, Robbie M.; Friedlingstein, Pierre; Sitch, Stephen; Pongratz, Julia; Manning, Andrew C.; Korsbakken, Jan Ivar; Peters, Glen P.; Canadell, Josep G.; Jackson, Robert B.; Boden, Thomas A.; Tans, Pieter P.; Andrews, Oliver D.; Arora, Vivek K.; Bakker, Dorothee C. E.; Barbero, Leticia; Becker, Meike; Betts, Richard A.; Bopp, Laurent; Chevallier, Frederic; Chini, Louise P.; Ciais, Philippe; Cosca, Catherine E.; Cross, Jessica; Currie, Kim; Gasser, Thomas; Harris, Ian; Hauck, Judith; Haverd, Vanessa; Houghton, Richard A.; Hunt, Christopher W.; Hurtt, George; Ilyina, Tatiana; Jain, Atul K.; Kato, Etsushi; Kautz, Markus; Keeling, Ralph F.; Goldewijk, Kees Klein; Koertzinger, Arne; Landschuetzer, Peter; Lefevre, Nathalie; Lenton, Andrew; Lienert, Sebastian; Lima, Ivan; Lombardozzi, Danica; Metzl, Nicolas; Millero, Frank; Monteiro, Pedro M. S.; Munro, David R.; Nabel, Julia E. M. S.; Nakaoka, Shin-ichiro; Nojiri, Yukihiro; Padin, X. Antonio; Peregon, Anna; Pfeil, Benjamin; Pierrot, Denis; Poulter, Benjamin; Rehder, Gregor; Reimer, Janet; Roedenbeck, Christian; Schwinger, Jorg; Seferian, Roland; Skjelvan, Ingunn; Stocker, Benjamin D.; Tian, Hanqin; Tilbrook, Bronte; Tubiello, Francesco N.; van der Laan-Luijkx, Ingrid T.; van der Werf, Guido R.; van Heuven, Steven; Viovy, Nicolas; Vuichard, Nicolas; Walker, Anthony P.; Watson, Andrew J.; Wiltshire, Andrew J.; Zaehle, Soenke; Zhu, Dan

    2018-01-01

    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

  16. Jackson Revenue Budget

    Data.gov (United States)

    City of Jackson, Mississippi — This dataset shows the City of Jackson's FY2017 revenue budget, revenue collected to date, and the balance remaining to be collected. The data can be broken down by...

  17. 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...

  18. Under Secretary of Defense (Comptroller) > Budget Materials > Budget1998

    Science.gov (United States)

    functionalStatements OUSD(C) History FMR Budget Materials Budget Execution Financial Management Improving Financial Performance Reports Regulations banner DoD Budget Request 2019 | 2018 | 2017 |2016 | 2015 | 2014 | 2013 | 2012 President's Budget request for the Department of Defense sustains the President's commitment to invest in

  19. 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…

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

    African Journals Online (AJOL)

    Nigeria has been experiencing difficulties in Budget implementation. The objective of this article is to present alternative forms of budgeting and after exposition on them, to recommend one that could mitigate budget implementation problem for Nigeria. Two types of budgeting addressed are incremental and zero-base.

  1. European Union Budget Politics

    DEFF Research Database (Denmark)

    Citi, Manuele

    2015-01-01

    The marginal involvement of the European Union (EU) in redistributive policies and its limited fiscal resources have led to a notable lack of attention by EU scholars towards the EU budget and its dynamics. Yet the nature of the budgetary data and their high usability for statistical analysis make...... to form winning coalitions in the Council, the ideological positioning of the co-legislators and the inclusion of the cohesion countries have played a significant role in driving budget change....

  2. 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

  3. Political Budget Cycles

    DEFF Research Database (Denmark)

    Aaskoven, Lasse; Lassen, David Dreyer

    2017-01-01

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

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

    Data.gov (United States)

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

  5. AGF program budget 1991

    International Nuclear Information System (INIS)

    1991-01-01

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

  6. Budget Pressures Churn Workforce

    Science.gov (United States)

    Cavanagh, Sean

    2011-01-01

    When the budget-cutting ended this year in one rural North Texas school district, the people-moving began. Forced to chop its total staff to 55 employees from 64, the Perrin-Whitt Consolidated Independent school system went the route of many districts across the country: It made the majority of its reductions by encouraging early retirements and…

  7. AGF program budget 1992

    International Nuclear Information System (INIS)

    1992-01-01

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

  8. Implementing Responsibility Centre Budgeting

    Science.gov (United States)

    Vonasek, Joseph

    2011-01-01

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

  9. Budgeting Academic Space

    Science.gov (United States)

    Harris, Watson

    2011-01-01

    There are many articles about space management, including those that discuss space calculations, metrics, and categories. Fewer articles discuss the space budgeting processes used by administrators to allocate space. The author attempts to fill this void by discussing her administrative experiences with Middle Tennessee State University's (MTSU)…

  10. 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.

  11. 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...

  12. 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…

  13. 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

  14. 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 ...

  15. A Better Budget Rule

    Science.gov (United States)

    Dothan, Michael; Thompson, Fred

    2009-01-01

    Debt limits, interest coverage ratios, one-off balanced budget requirements, pay-as-you-go rules, and tax and expenditure limits are among the most important fiscal rules for constraining intertemporal transfers. There is considerable evidence that the least costly and most effective of such rules are those that focus directly on the rate of…

  16. Global Carbon Budget 2016

    NARCIS (Netherlands)

    Le Quéré, Corinne; Andrew, Robbie M.; Canadell, Josep G.; Sitch, Stephen; Ivar Korsbakken, Jan; 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 A; 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

    2016-01-01

    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

  17. Sabotage in Capital Budgeting

    DEFF Research Database (Denmark)

    Brunner, Markus; Ostermaier, Andreas

    2018-01-01

    for honesty inhibits sabotage. Moreover, honesty suppresses negative reciprocity and thus reduces sabotage not only directly but also indirectly. Our findings warn firms to consider the sabotage of investments as a hidden cost of control in budgeting. They show that honesty has a spill-over effect...

  18. Bounded Rationality and Budgeting

    OpenAIRE

    Ibrahim, Mukdad

    2016-01-01

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

  19. Programme budget 1981

    International Nuclear Information System (INIS)

    1980-01-01

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

  20. The Incredible Shrinking Budget

    Science.gov (United States)

    T.H.E. Journal, 2013

    2013-01-01

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

  1. Global carbon budget 2013

    International Nuclear Information System (INIS)

    Le Quere, C.; Moriarty, R.; Jones, S.D.; Boden, T.A.; Peters, G.P.; Andrew, R.M.; Andres, R.J.; Ciais, P.; Bopp, L.; Maignan, F.; Viovy, N.

    2014-01-01

    Accurate assessment of anthropogenic carbon dioxide (CO 2 ) emissions and their redistribution among the atmosphere, ocean, and terrestrial biosphere is important to better understand the global carbon cycle, support the development of climate policies, and project future climate change. Here we describe data sets and a methodology to quantify all major components of the global carbon budget, including their uncertainties, based on the combination of a range of data, algorithms, statistics and model estimates and their interpretation by a broad scientific community. We discuss changes compared to previous estimates, consistency within and among components, alongside methodology and data limitations. CO 2 emissions from fossil-fuel combustion and cement production (EFF) are based on energy statistics, 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 CO 2 concentration is measured directly and its rate of growth (GATM) is computed from the annual changes in concentration. The mean ocean CO 2 sink (SOCEAN) is based on observations from the 1990's, while the annual anomalies and trends are estimated with ocean models. The variability in SOCEAN is evaluated for the first time in this budget with data products based on surveys of ocean CO 2 measurements. The global residual terrestrial CO 2 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, CO 2 and land cover change (some including nitrogen-carbon interactions). All uncertainties are reported as ±1, reflecting the current capacity to characterise the annual estimates of each component of the global carbon budget. For the last decade available (2003-2012), EFF was 8.6±0.4 GtC yr -1 , ELUC 0.9±0.5 GtC yr -1 , GATM 4.3±0

  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. Environmental budget and policy goal

    Energy Technology Data Exchange (ETDEWEB)

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

    1998-12-01

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

  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. Global Carbon Budget 2017

    Science.gov (United States)

    Le Quéré, Corinne; Andrew, Robbie M.; Friedlingstein, Pierre; Sitch, Stephen; Pongratz, Julia; Manning, Andrew C.; Korsbakken, Jan Ivar; Peters, Glen P.; Canadell, Josep G.; Jackson, Robert B.; Boden, Thomas A.; Tans, Pieter P.; Andrews, Oliver D.; Arora, Vivek K.; Bakker, Dorothee C. E.; Barbero, Leticia; Becker, Meike; Betts, Richard A.; Bopp, Laurent; Chevallier, Frédéric; Chini, Louise P.; Ciais, Philippe; Cosca, Catherine E.; Cross, Jessica; Currie, Kim; Gasser, Thomas; Harris, Ian; Hauck, Judith; Haverd, Vanessa; Houghton, Richard A.; Hunt, Christopher W.; Hurtt, George; Ilyina, Tatiana; Jain, Atul K.; Kato, Etsushi; Kautz, Markus; Keeling, Ralph F.; Klein Goldewijk, Kees; Körtzinger, Arne; Landschützer, Peter; Lefèvre, Nathalie; Lenton, Andrew; Lienert, Sebastian; Lima, Ivan; Lombardozzi, Danica; Metzl, Nicolas; Millero, Frank; Monteiro, Pedro M. S.; Munro, David R.; Nabel, Julia E. M. S.; Nakaoka, Shin-ichiro; Nojiri, Yukihiro; Padin, X. Antonio; Peregon, Anna; Pfeil, Benjamin; Pierrot, Denis; Poulter, Benjamin; Rehder, Gregor; Reimer, Janet; Rödenbeck, Christian; Schwinger, Jörg; Séférian, Roland; Skjelvan, Ingunn; Stocker, Benjamin D.; Tian, Hanqin; Tilbrook, Bronte; Tubiello, Francesco N.; van der Laan-Luijkx, Ingrid T.; van der Werf, Guido R.; van Heuven, Steven; Viovy, Nicolas; Vuichard, Nicolas; Walker, Anthony P.; Watson, Andrew J.; Wiltshire, Andrew J.; Zaehle, Sönke; Zhu, Dan

    2018-03-01

    Accurate assessment of anthropogenic carbon dioxide (CO2) emissions and their redistribution among the atmosphere, ocean, and terrestrial biosphere - the global carbon budget - is important to better understand the global carbon cycle, support the development of climate policies, and project future climate change. Here we describe data sets and methodology to quantify the five major components of the global carbon budget and their uncertainties. CO2 emissions from fossil fuels and industry (EFF) are based on energy statistics and cement production data, respectively, while emissions from land-use change (ELUC), mainly deforestation, are based on land-cover change data and bookkeeping models. The global atmospheric CO2 concentration is measured directly and its rate of growth (GATM) is computed from the annual changes in concentration. The ocean CO2 sink (SOCEAN) and terrestrial CO2 sink (SLAND) are estimated with global process models constrained by observations. The resulting carbon budget imbalance (BIM), the difference between the estimated total emissions and the estimated changes in the atmosphere, ocean, and terrestrial biosphere, is a measure of imperfect data and understanding of the contemporary carbon cycle. All uncertainties are reported as ±1σ. For the last decade available (2007-2016), EFF was 9.4 ± 0.5 GtC yr-1, ELUC 1.3 ± 0.7 GtC yr-1, GATM 4.7 ± 0.1 GtC yr-1, SOCEAN 2.4 ± 0.5 GtC yr-1, and SLAND 3.0 ± 0.8 GtC yr-1, with a budget imbalance BIM of 0.6 GtC yr-1 indicating overestimated emissions and/or underestimated sinks. For year 2016 alone, the growth in EFF was approximately zero and emissions remained at 9.9 ± 0.5 GtC yr-1. Also for 2016, ELUC was 1.3 ± 0.7 GtC yr-1, GATM was 6.1 ± 0.2 GtC yr-1, SOCEAN was 2.6 ± 0.5 GtC yr-1, and SLAND was 2.7 ± 1.0 GtC yr-1, with a small BIM of -0.3 GtC. GATM continued to be higher in 2016 compared to the past decade (2007-2016), reflecting in part the high fossil emissions and the small SLAND

  6. Global Carbon Budget 2017

    Directory of Open Access Journals (Sweden)

    C. Le Quéré

    2018-03-01

    Full Text Available Accurate assessment of anthropogenic carbon dioxide (CO2 emissions and their redistribution among the atmosphere, ocean, and terrestrial biosphere – the global carbon budget – is important to better understand the global carbon cycle, support the development of climate policies, and project future climate change. Here we describe data sets and methodology to quantify the five major components of the global carbon budget and their uncertainties. CO2 emissions from fossil fuels and industry (EFF are based on energy statistics and cement production data, respectively, while emissions from land-use change (ELUC, mainly deforestation, are based on land-cover change data and bookkeeping models. The global atmospheric CO2 concentration is measured directly and its rate of growth (GATM is computed from the annual changes in concentration. The ocean CO2 sink (SOCEAN and terrestrial CO2 sink (SLAND are estimated with global process models constrained by observations. The resulting carbon budget imbalance (BIM, the difference between the estimated total emissions and the estimated changes in the atmosphere, ocean, and terrestrial biosphere, is a measure of imperfect data and understanding of the contemporary carbon cycle. All uncertainties are reported as ±1σ. For the last decade available (2007–2016, EFF was 9.4 ± 0.5 GtC yr−1, ELUC 1.3 ± 0.7 GtC yr−1, GATM 4.7 ± 0.1 GtC yr−1, SOCEAN 2.4 ± 0.5 GtC yr−1, and SLAND 3.0 ± 0.8 GtC yr−1, with a budget imbalance BIM of 0.6 GtC yr−1 indicating overestimated emissions and/or underestimated sinks. For year 2016 alone, the growth in EFF was approximately zero and emissions remained at 9.9 ± 0.5 GtC yr−1. Also for 2016, ELUC was 1.3 ± 0.7 GtC yr−1, GATM was 6.1 ± 0.2 GtC yr−1, SOCEAN was 2.6 ± 0.5 GtC yr−1, and SLAND was 2.7 ± 1.0 GtC yr−1, with a small BIM of −0.3 GtC. GATM continued to be

  7. BUDGET PLANNING IN FINANCIAL MANAGEMENT

    OpenAIRE

    Nataliya Melnichuk

    2015-01-01

    The purpose of the paper is to determine the nature, targets, functions, principles and methods of budget planning and development of classifications due to its types. The essence of budget planning presented by various authors, is own interpretation (the process of developing a plan of formation, distribution and redistribution of financial funds according to budget system units during the reporting period based on budgetary purposes and targets defined by socio-economic development strategy...

  8. Budget 2002: business taxation measures

    OpenAIRE

    Blow, L.; Hawkins, M.; Klemm, A.; McCrae, J.; Simpson, H.

    2002-01-01

    Following the 2002 Budget, this Briefing Note examines some of the Chancellor's changes to business taxation. A number of Budget measures, including the research and development tax credit for large companies and the exemption of capital gains on the sale of subsidiaries, are welcome and should improve the efficiency of the UK's tax system. All of these measures were subject to extensive prior consultation. A number of other measures were not foreshadowed in the Pre-Budget Report. Three of th...

  9. 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

  10. Dose budget for exposure control

    International Nuclear Information System (INIS)

    Nair, P.S.

    1999-01-01

    Dose budget is an important management tool to effectively control the collective dose incurred in a nuclear facility. The budget represents a set of yardsticks or guidelines for use in controlling the internal activities, involving radiation exposure in the organisation. The management, through budget can evaluate the radiation protection performance at every level of the organisation where a number of independent functional groups work on routine and non-routine jobs. The discrepancy between the plan and the actual performance is high lighted through the budgets. The organisation may have to change the course of its operation in a particular area or revise its plan with due focus on appropriate protective measures. (author)

  11. 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...

  12. 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,…

  13. 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

  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. 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.

  16. 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...

  17. 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…

  18. Laboratory administration--capital budgeting.

    Science.gov (United States)

    Butros, F

    1997-01-01

    The process of capital budgeting varies among different health-care institutions. Understanding the concept of present value of money, incremental cash flow statements, and the basic budgeting techniques will enable the laboratory manager to make the rational and logical decisions that are needed in today's competitive health-care environment.

  19. Implementing Site-based Budgeting.

    Science.gov (United States)

    Sielke, Catherine C.

    2001-01-01

    Discusses five questions that must be answered before implementing site-based budgeting: Why are we doing this? What budgeting decisions will be devolved to the school site? How do dollars flow from the central office to the site? Who will be involved at the site? How will accountability be achieved? (Author/PKP)

  20. The CEA budget in 1982

    International Nuclear Information System (INIS)

    Anon.

    1981-01-01

    In 1982, the amount of the CEA budget will be 13.4 billions French Francs. The main characteristics are the priority for employment and investments. In this budget programs are adapted to fit R and D to the government policy: innovation, industrial valorization and fundamental research especially thermonuclear fusion and in the electronuclear field to safety, reprocessing and radioactive waste management [fr

  1. Budgeting for Efficiency and Effectiveness

    Science.gov (United States)

    Pereus, Steven C.

    2012-01-01

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

  2. Building information modeling in budgeting

    Directory of Open Access Journals (Sweden)

    Strnad, Michal

    2017-12-01

    Full Text Available Construction activity is one of the financially demanding and ever-changing locations of implementation. The basic idea of the budget is to determine all the possible costs that will arise during construction work. The budget must be a transparent and effective way of communication in the context of supplier-customer relationships. For this reason it is essential to give the budget the structure that is now represented by the price system. It is important to adhere to the principles of budgeting and technical standards. It is necessary to have good documentation for budgeting such as project documentation and much more. However, the construction product range is one of the most extensive, the product group can be changed several times in the investment phase not only materially but also cost-effectively because of the longest production cycle in the construction industry.

  3. THE BUDGETING PROCESS IN ROMANIA

    Directory of Open Access Journals (Sweden)

    TURCIN MARIUS CATALIN

    2015-08-01

    Full Text Available This paper presents the stages of the budgeting process in Romania and the institutions involved in its carry out, having regard to the recent legislative amendments in the field. The study describes the importance of some state institutions in achieving the economic and social policy objectives. According to practice, the institution specializing in drafting the budget bill is the Government, who submits the budget bill annually to the Parliament for adopting the national budget, accompanied by the explanatory statement, annexes and interpretative calculations. The preparatory works are fulfilled by the Ministry of Public Finance and in parallel, by the ministries, authorities, local administrations or other public institutions to prepare their own drafts budget.

  4. 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

  5. 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

    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

  6. 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

  7. 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

  8. Budgeting in an imaging Department

    International Nuclear Information System (INIS)

    Nyalla, A. M.

    2006-01-01

    budgeting form an integral part of an imaging department. It is a plan to cope with necessary expenses in the future. It involves identifying the needs and income sources required to cover the needs.Covers specific items and time-usually a year and is expressed in monetary terms. The micro budget is put in the macro budget of the hospital. defines financial support for the department. Considers: a fiscal year, projection of patients, types of examinations, type of equipment, monetary exchange, and inflation rate

  9. 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...

  10. US science spared budget axe

    Science.gov (United States)

    Gwynne, Peter

    2017-06-01

    Despite initial fears of significant funding cuts, America’s 2017 budget largely maintains support for research. But as Peter Gwynne reports, the relief may only be temporary and funding for science may be slashed next year instead

  11. 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).

  12. 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…

  13. 42 CFR 457.140 - Budget.

    Science.gov (United States)

    2010-10-01

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

  14. Under Secretary of Defense (Comptroller) > Budget

    Science.gov (United States)

    functionalStatements OUSD(C) History FMR Budget Materials Budget Execution Financial Management Improving Financial Performance Reports Regulations Press Release | Budget Briefing | Transcripts: David L. Norquist, Under PDF document. Click on Excel icon for Excel document Overview - FY2019 Defense Budget Performance

  15. 24 CFR 968.225 - Budget revisions.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Budget revisions. 968.225 Section... Fewer Than 250 Units) § 968.225 Budget revisions. (a) A PHA shall not incur any modernization cost in excess of the total HUD-approved CIAP budget. A PHA shall submit a budget revision, in a form prescribed...

  16. 7 CFR 1744.64 - Budget adjustment.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 11 2010-01-01 2010-01-01 false Budget adjustment. 1744.64 Section 1744.64... Disbursement of Funds § 1744.64 Budget adjustment. (a) If more funds are required than are available in a budget account, the borrower may request RUS's approval of a budget adjustment to use funds from another...

  17. The prevalence of Beyond Budgeting in Denmark

    DEFF Research Database (Denmark)

    Sandalgaard, Niels

      The annual budget has been criticised in recent years. The critics claim, among other things, that the annual budget is not suitable for today's business environment, that annual budgets stimulate dysfunctional behaviour and furthermore that the use of budgets is too costly. This paper examines...... this critique as well as the current status of the traditional annual budget in a contingency perspective by using data from a survey among the largest Danish companies. The conclusion is that only 4% of the companies claim to have abandoned the traditional, annual budget, 2% have decided or are in the process...... of doing so and 11% are considering abandoning it. These "Beyond Budgeting" companies are more critical towards the traditional budget than other companies. The study also shows that the critical attitude towards annual budgets as well as the decision of abandoning the budget cannot be associated...

  18. SOME ASPECTS OF STATE BUDGET

    Directory of Open Access Journals (Sweden)

    VEZURE OANA SABINA

    2011-09-01

    Full Text Available In the modern economy, the market, the public purse money materialized in fact all relations that are contained in the sphere of public finances. The state budget is an economic category that is expressed in the form of values, which mobilizes economic relations, is distributed and used the funds of the state. The state budget is a fundamental category of financial sciences. We can address the legal and economic terms. In terms of its legal budget is an act that are set and approved annual revenue and expenditure of the state. Economic activity takes place in each country according to its own mechanism, called the economic mechanism. This is a system of economic management methods for determining management objectives and organizational structures (institutional, superstructure, legal means for driving

  19. 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…

  20. Do budget balance rules anchor budget balance expectations? -- Some international evidence

    OpenAIRE

    Rülke, Jan-Christoph; Frenkel, Michael; Lis, Eliza

    2013-01-01

    This is the first study that analyzes whether budget balance expectations are anchored and whether budget balance rules effectively anchor expectations. To this end, we use a unique data set which covers budget balance expectations in 17 countries that implemented a budget balance rules. While our results are mixed concerning the general impact of budget balance rules on anchoring expectations, we do find that specific features of budget balance rules are important to successfully anchor budg...

  1. Feminism, Budgeting and Gender Justice

    Science.gov (United States)

    Misra, S. N.; Ghadai, Sanjaya Kumar

    2017-01-01

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

  2. 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

  3. Constituency Input into Budget Management.

    Science.gov (United States)

    Miller, Norman E.

    1995-01-01

    Presents techniques for ensuring constituency involvement in district- and site-level budget management. Outlines four models for securing constituent input and focuses on strategies to orchestrate the more complex model for staff and community participation. Two figures are included. (LMI)

  4. Monitoring personal budgets and restrictions

    NARCIS (Netherlands)

    Ab van der Torre; Ingrid Ooms; Mirjam de Klerk

    2013-01-01

    The personal budget is a sum of money which recipients can use to arrange and pay for their own care provider. Since its introduction, demand for this provision, which is funded through the Exceptional Medical Expenses Act (AWBZ) has grown rapidly, prompting the Dutch government to take a number

  5. Pain Relief for Budget Cuts.

    Science.gov (United States)

    Fultz, David A.

    1983-01-01

    The Grand Blanc (Michigan) Community School District sets budget priorities by (1) surveying students, taxpayers, and teachers to learn their preferences for current programs and services; (2) determining the costs of state-mandated programs; (3) listing nonmandated programs and determining their costs; and (4) considering proposed new programs.…

  6. Planning-Programming-Budgeting Systems.

    Science.gov (United States)

    Tudor, Dean

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

  7. Technology support for participatory budgeting

    DEFF Research Database (Denmark)

    Rose, Jeremy; Rios, Jesus; Lippa, Barbara

    2010-01-01

    Participatory budgeting is a reasonably well-established governance practice, particularly in South America. It is information and communication rich - making it well suited for modern technology support; in addition, the widespread participation of many citizens is difficult to achieve without...

  8. 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)

  9. Geology on a Sand Budget

    Science.gov (United States)

    Kane, Jacqueline

    2004-01-01

    Earth science teachers know how frustrating it can be to spend hundreds of dollars on three-dimensional (3-D) models of Earth's geologic features, to use the models for only a few class periods. To avoid emptying an already limited science budget, the author states that teachers can use a simple alternative to the expensive 3-D models--sand. She…

  10. Budget estimates, fiscal years 1994--1995

    International Nuclear Information System (INIS)

    1993-04-01

    This report contains the fiscal year budget justification to Congress. The budget provides estimates for salaries and expenses and for the Office of the Inspector General for fiscal years 1994 and 1995

  11. Fiscal Year 2010 Budget Request. Summary Justification

    Science.gov (United States)

    2009-05-01

    SERVICES AND DEFENSE AGENCIES INTRODUCTION Services and Defense Agencies HIGHLIGHTS Overview The FY 2010 budget request organizes, trains...DoD FY 2010 Budget Request Summary Justification SPECIAL TOPICS INTRODUCTION Special Topics HIGHLIGHTS Overview The FY 2010 budget... MANGEMENT 2-48 DoD FY 2010 Budget Request Summary Justification SPECIAL TOPICS FINANCIAL MANGEMENT 2-49 While DoD has made progress in

  12. Budget estimates fiscal year 1995: Volume 10

    International Nuclear Information System (INIS)

    1994-02-01

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

  13. 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.

  14. Should Corrupt Countries receive Budget Support?

    OpenAIRE

    Kolstad, Ivar

    2005-01-01

    Corruption makes budget support ineffective, and sometimes counter-productive. Budget support is particularly unsuitable in partner countries where political corruption is rampant. As donors increase budget support, it is a paradox that corruption is not more of an issue in evaluations and public financial management assessment methods.

  15. 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.

  16. The carbon budget of the North Sea

    NARCIS (Netherlands)

    Thomas, H.; Bozec, Y.; Baar, H.J.W. de; Elkalay, K.; Frankignoulle, M.; Schiettecatte, L.-S.; Kattner, G.; Borges, A.V.; Gattuso, J.-P.

    2005-01-01

    A carbon budget has been established for the North Sea, a shelf sea on the NW European continental shelf. The carbon exchange fluxes with the North Atlantic Ocean dominate the gross carbon budget. The net carbon budget – more relevant to the issue of the contribution of the coastal ocean to the

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. Pure Nash Equilibria in Restricted Budget Games

    NARCIS (Netherlands)

    Drees, Maximilian Werner; Feldotto, Matthias; Riechers, Sören; Skopalik, Alexander

    2017-01-01

    In budget games, players compete over resources with finite budgets. For every resource, a player has a specific demand and as a strategy, he chooses a subset of resources. If the total demand on a resource does not exceed its budget, the utility of each player who chose that resource equals his

  4. 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...

  5. 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...

  6. 40 CFR 35.9035 - Budget period.

    Science.gov (United States)

    2010-07-01

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

  7. 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...

  8. Defense.gov Special Report: Fiscal Budget

    Science.gov (United States)

    Department of Defense Submit Search 2012 Fiscal Budget Published Feb. 15, 2011 Top Stories Commanders Cite Department is losing billions of dollars by Congress' failure to pass the department's fiscal 2011 budget . Gates told a Senate committee. Story Gates, Mullen Take Budget to Senate WASHINGTON, Feb. 17, 2011 - The

  9. 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...

  10. 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.…

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

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

    Alexandra Eustache

    FINANCIAL WORKBOOK. Quick Reference -Budget Preparation. 6. Enter detailed budget notes for each line item. Use the “add new row “ button if more rows are needed. (Refer to page 7 on user guider for more information on budget notes). 7. On the “indirect cost” sheet, enter a fixed percentage or amount(s) a. For fixed ...

  12. 7 CFR 3015.115 - Budget revisions.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Budget revisions. 3015.115 Section 3015.115..., DEPARTMENT OF AGRICULTURE UNIFORM FEDERAL ASSISTANCE REGULATIONS Programmatic Changes and Budget Revisions § 3015.115 Budget revisions. (a) Nonconstruction projects. (1) Except as provided in paragraph (a)(2) of...

  13. 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...

  14. 12 CFR 917.8 - Budget preparation.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Budget preparation. 917.8 Section 917.8 Banks... POWERS AND RESPONSIBILITIES OF BANK BOARDS OF DIRECTORS AND SENIOR MANAGEMENT § 917.8 Budget preparation. (a) Adoption of budgets. Each Bank's board of directors shall be responsible for the adoption of an...

  15. 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...

  16. Public Budgeting: The Compromises Among the Sound Budgeting Principles in Contingency Funding

    Science.gov (United States)

    2017-06-01

    funding for major aircraft using supplemental appropriations in place of incremental funding as intended for normal budgeting practices. This was a prime... incrementally funded on an annual basis. This change in budgeting practices lacked predictability because it allowed last-minute budget requests with low...NAVAL POSTGRADUATE SCHOOL MONTEREY, CALIFORNIA THESIS Approved for public release. Distribution is unlimited. PUBLIC BUDGETING

  17. Teaching the Federal Budget, National Debt, and Budget Deficit: Findings from High School Teachers

    Science.gov (United States)

    Marri, Anand R.; Ahn, Meesuk; Crocco, Margaret Smith; Grolnick, Maureen; Gaudelli, William; Walker, Erica N.

    2011-01-01

    The issues surrounding the federal budget, national debt, and budget deficit are complex, but not beyond the reach of young students. This study finds scant treatment of the federal budget, national debt, and budget deficit in high schools today. It is hardly surprising that high school teachers spend so little time discussing these topics in…

  18. 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)

  19. 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.

  20. Legislative Bargaining and Incremental Budgeting

    OpenAIRE

    Dhammika Dharmapala

    2002-01-01

    The notion of 'incrementalism', formulated by Aaron Wildavsky in the 1960's, has been extremely influential in the public budgeting literature. In essence, it entails the claim that legislators engaged in budgetary policymaking accept past allocations, and decide only on the allocation of increments to revenue. Wildavsky explained incrementalism with reference to the cognitive limitations of lawmakers and their desire to reduce conflict. This paper uses a legislative bargaining framework to u...

  1. Soft Budgets And Highway Franchising

    OpenAIRE

    Eduardo Engel; Ronald Fischer; Alexander Galetovic

    2004-01-01

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

  2. 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.

  3. Capital Construction Fund Program :: Office of Management and Budget

    Science.gov (United States)

    Leaders Budget Policy Work for NOAA Fisheries Contact Us Programs Sustainable Fisheries Protected Regional Fishery Management Councils Congress Activities Budget Testimony Educators and Students Education Budget Home Appeals Division Budget FOIA Financial Services Saltonstall-Kennedy Grant Program Fisheries

  4. 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

  5. Polity age and political budget cycles

    DEFF Research Database (Denmark)

    Aaskoven, Lasse

    2018-01-01

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

  6. Innovative Concepts of Budgeting in the Enterprises

    Directory of Open Access Journals (Sweden)

    Adam Bąk

    2009-03-01

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

  7. Soft Budget Constraints in Public Hospitals.

    Science.gov (United States)

    Wright, Donald J

    2016-05-01

    A soft budget constraint arises when a government is unable to commit to not 'bailout' a public hospital if the public hospital exhausts its budget before the end of the budget period. It is shown that if the political costs of a 'bailout' are relatively small, then the public hospital exhausts the welfare-maximising budget before the end of the budget period and a 'bailout' occurs. In anticipation, the government offers a budget to the public hospital that may be greater than or less than the welfare-maximising budget. In either case, the public hospital treats 'too many' elective patients before the 'bailout' and 'too few' after. The introduction of a private hospital reduces the size of any 'bailout' and increases welfare. Copyright © 2015 John Wiley & Sons, Ltd.

  8. Budget estimates. Fiscal year 1998

    International Nuclear Information System (INIS)

    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

  9. 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.

  10. 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....

  11. 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.

  12. AGU testifies on NASA Budget

    Science.gov (United States)

    Simarski, Lynn Teo

    Witnesses from outside the U.S. government—including Frank Eden, representing AGU—testified about the National Aeronautics and Space Administration's budget on March 12 before the House Science Committee's subcommittee on space. One major topic of the hearing was familiar: what should NASA's top priority be, space science or human exploration of space.“Obviously this committee has a huge job of trying to set priorities—consistent with the budget restraints—that will end up giving the American taxpayer the most bang for his buck, as well as providing direction for our space program,” said F. James Sensenbrenner, Jr. (R-Wis.), the subcommittee's ranking Republican. Another recurring topic, cited by the subcommittee's new chairman, Ralph M. Hall (D-Tex.), as well as by other committee members, was how to translate NASA-developed technologies into commercial gain for the U.S. in the global marketplace. Hall and others also posed a number of questions on a topic the chairman called a special concern of his: whether it would be economically and scientifically plausible for the U.S. to use the Soviet space station Mir for certain activities, such as medical applications.

  13. Voting behavior and budget stability

    Directory of Open Access Journals (Sweden)

    Cristina Vicente

    2013-01-01

    Full Text Available The aim of this paper is to analyze how the implementation of the Budgetary Stability Law has affected Political Budget Cycles generated by Spanish local governments. Specifically, we study whether the evolution of debt, budget deficit, capital spending and current spending over the electoral cycle has changed after the introduction of this law. We use a sample of 132 Spanish municipalities with more than 50,000 inhabitants (including the provincial capitals during the period 1995–2009. Our results show that the Budgetary Stability Law has avoided electoral cycles in debt. On the contrary, the adoption of this law has not mitigated the incumbents’ incentives to manipulate deficit, capital spending and current spending with electoral aims. Nevertheless, it has caused a change in the way in which mayors manipulate fiscal policy over the electoral cycle. The opportunistic expansion covered both preelectoral year and the electoral year before the implementation of this fiscal rule, while after that, deficit and spending increases are confined in the election year.

  14. Budget Deficits Effects on Economic Growth

    Directory of Open Access Journals (Sweden)

    L.C.Risti

    2013-06-01

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

  15. Does National Culture Impact Capital Budgeting Systems?

    OpenAIRE

    Peter J. Graham; Milind Sathye

    2017-01-01

    We examine how national culture impacts organisational selection of capital budgeting systems to develop our understanding of what influence a holistic formulation of national culture has on capital budgeting systems. Such an understanding is important as it would not only provide a clearer link between national culture and capital budgeting systems and advance extant literature but would also help multinational firms that have business relationships with Indonesian firms in suita...

  16. Sediment Budget Analysis; Masonboro Inlet, North Carolina

    Science.gov (United States)

    2017-08-15

    ER D C/ CH L TR -1 7- 13 Regional Sediment Management (RSM) Program Sediment Budget Analysis; Masonboro Inlet, North Carolina Co as ta...ERDC/CHL TR-17-13 August 2017 Sediment Budget Analysis; Masonboro Inlet, North Carolina Kevin B. Conner U.S. Army Engineer District, Wilmington P...Engineers Washington, DC 20314-1000 Under Project 454632, “Sediment Budget Analysis, Masonboro Inlet, NC” ERDC/CHL TR-17-13 ii Abstract A

  17. STATE BUDGET AND BUDGETARY PROCEDURES IN ROMANIA

    Directory of Open Access Journals (Sweden)

    POPA George Dorel

    2013-12-01

    Full Text Available In Romania, the budget process is governed by the Constitution and the Law of Public Finance no. 500/2002, act that includes the elaboration of the draft budget, approving the state budget, budget execution and budget control. All these activities are carried out in a legal way and administrative- institutional way, presenting features from country to country. The budget shows many traits in common: it is a decision process, because its essence consists in allocating budgetary resources for public goods such as education, health, national defence and so on. On the other hand is an essentially political process because allocation decisions budgetary resources are determined by the political groups, the mechanism of representation and voting, is a complex process with many participants (schools, hospitals, ministries, etc.. The budgetary process is a cyclic process, as it follows a well-defined calendar as a consequence of yearly and advertising budget. In conclusion, the budget process is a set of consecutive stages of development, approval, execution, control and reporting of the state budget, which ends with the approval of its execution account.

  18. 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.

  19. 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....

  20. 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.

  1. 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.

  2. The carbon budget of California

    International Nuclear Information System (INIS)

    Potter, Christopher

    2010-01-01

    The carbon budget of a region can be defined as the sum of annual fluxes of carbon dioxide (CO 2 ) and methane (CH 4 ) greenhouse gases (GHGs) into and out of the regional surface coverage area. According to the state government's recent inventory, California's carbon budget is presently dominated by 115 MMTCE per year in fossil fuel emissions of CO 2 (>85% of total annual GHG emissions) to meet energy and transportation requirements. Other notable (non-ecosystem) sources of carbon GHG emissions in 2004 were from cement- and lime-making industries (7%), livestock-based agriculture (5%), and waste treatment activities (2%). The NASA-CASA (Carnegie Ames Stanford Approach) simulation model based on satellite observations of monthly vegetation cover (including those from the Moderate Resolution Imaging Spectroradiometer, MODIS) was used to estimate net ecosystem fluxes and vegetation biomass production over the period 1990-2004. California's annual NPP for all ecosystems in the early 2000s (estimated by CASA at 120 MMTCE per year) was roughly equivalent to its annual fossil fuel emission rates for carbon. However, since natural ecosystems can accumulate only a small fraction of this annual NPP total in long-term storage pools, the net ecosystem sink flux for atmospheric carbon across the state was estimated at a maximum rate of about 24 MMTCE per year under favorable precipitation conditions. Under less favorable precipitation conditions, such as those experienced during the early 1990s, ecosystems statewide were estimated to have lost nearly 15 MMTCE per year to the atmosphere. Considering the large amounts of carbon estimated by CASA to be stored in forests, shrublands, and rangelands across the state, the importance of protection of the natural NPP capacity of California ecosystems cannot be overemphasized.

  3. Lean Mean Times--Budgeting for School Media Technology.

    Science.gov (United States)

    Johnson, Doug

    1995-01-01

    Discusses budgeting strategies for school media technology programs. Highlights include sources for school funding, school district budget information, control of the budget, how to write an effective budget, working with other community and school groups, local politics, and sidebars that discuss spreadsheets and maintenance budgets. (LRW)

  4. Budget of the U.S. Government, Fiscal Year 2013

    Science.gov (United States)

    Office of Management and Budget, Executive Office of the President, 2012

    2012-01-01

    "Budget of the United States Government, Fiscal Year 2013" contains the Budget Message of the President, information on the President's priorities, budget overviews organized by agency, and summary tables. The 2013 Budget contains a number of steps to put the country on a fiscally sustainable path. First, this Budget implements the tight…

  5. 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...

  6. 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…

  7. Budget Setting Strategies for the Company's Divisions

    NARCIS (Netherlands)

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

    1997-01-01

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

  8. 10 Budget-Savvy Content Management Strategies

    Science.gov (United States)

    Hillis, David J.

    2004-01-01

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

  9. Reading a District Budget: Reporter Guide

    Science.gov (United States)

    McNeil, Michele

    2013-01-01

    Every school budget tells a story--about a district's spending plan, its priorities, goals, and financial health. The challenge is to wade through the jargon and numbers to unlock that story. Although budgets can vary significantly from district to district, and state to state, this primer seeks to introduce reporters to the fundamental components…

  10. The Budget. Introduction to Financial Management.

    Science.gov (United States)

    Strong, Dexter K.

    A school budget is a carefully drawn plan to allow for the efficient educational operation of the school. Everyone connected with the management of an independent school has something to learn about a budget, the most obvious person being the new headmaster. Similarly, all department heads, the librarian, the athletic director, the members of the…

  11. Children's Budget 2016. 10th Anniversary Edition

    Science.gov (United States)

    Monsif, John, Ed.; Gluck, Elliott, Ed.

    2016-01-01

    Federal spending dedicated to children represents just 7.83 percent of the federal budget in fiscal year 2016, and total spending on children's programs has decreased by five percent in the last two years, according to "Children's Budget 2016." The federal government makes more than 200 distinct investments in children. These include…

  12. Uncertainty Propagation in an Ecosystem Nutrient Budget.

    Science.gov (United States)

    New aspects and advancements in classical uncertainty propagation methods were used to develop a nutrient budget with associated error for a northern Gulf of Mexico coastal embayment. Uncertainty was calculated for budget terms by propagating the standard error and degrees of fr...

  13. 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…

  14. 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)

  15. Taking Another Path: Community-Based Budgeting

    Science.gov (United States)

    Malinowski, Matthew J.; Davis, Darlene G.

    2011-01-01

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

  16. STATE BUDGET APPROPRIATION MANAGERS AS THE SUBJECTS OF BUDGET PLANNING IN THE REPUBLIC OF LITHUANIA

    Directory of Open Access Journals (Sweden)

    Bronius Sudavicius

    2017-01-01

    Full Text Available The subject. The article deals with the problem of legal status of the state budget appropriation managers in the process of budget planning in the Republic of Lithuania.The purpose of the article is evaluation of state budget appropriation managers’ role in the process of budget planning in the Republic of Lithuania.The methodology of research is the analysis of the budgetary legislation of the Republic of Lithuania and the scientific literature, using the methods of logical and systematic analysis and other methods of scientific researchMain results, and scope of it’s application. The legal definition and the system of state budget appropriation managers is analyzed in the article. Particular attention is given to the question of role of state budget appropriation managers in the process of budget framework. The role of the Government and Parliament, as well as a special body of management of public finances (in the Republic of Lithuania, the Ministry of Finance – legislative and executive authorities – is emphasized in the scientific literature. But it is often not mentioned what an important place in this process other participants of budgetary relations – state budget appropriation managers – takes. The main participation of state budget appropriation managers in the budget planning process related to the planning of the budget expenditures.Preparation of strategic plans and programmes of budgetary funds by state budget appropriation managers can be considered part of governance activities in general. For budget planning drawn up draft budgets of the programs by state budget appropriation managers is particularly important.Conclusions. The efficiency of the use of state funds depends on the spending of funds, the quality and validity of the developed programmes of activities led by their agencies. State budget appropriation managers are involved, along with other entities, on each stage of the budget planning. They provide the

  17. Voting behavior and budget stability

    Directory of Open Access Journals (Sweden)

    Cristina Vicente

    2013-06-01

    Full Text Available The aim of this paper is to analyze how the implementation of the Budgetary Stability Law has affectedPolitical Budget Cycles generated by Spanish local governments. Specifically, we study whether the evolutionof debt, budget deficit, capital spending and current spending over the electoral cycle has changed after theintroduction of this law. We use a sample of 132 Spanish municipalities with more than 50,000 inhabitants(including the provincial capitals during the period 1995‑2009. Our results show that the Budgetary StabilityLaw has avoided electoral cycles in debt. On the contrary, the adoption of this law has not mitigated theincumbents’ incentives to manipulate deficit, capital spending and current spending with electoral aims.Nevertheless, it has caused a change in the way in which mayors manipulate fiscal policy over the electoralcycle. The opportunistic expansion covered both preelectoral year and the electoral year before theimplementation of this fiscal rule, while after that, deficit and spending increases are confined in the electionyear.En este trabajo analizamos la influencia de la entrada en vigor de la Ley de Estabilidad Presupuestaria en losCiclos Políticos Presupuestarios generados por los gobiernos locales españoles. En concreto, estudiamos si laevolución de la deuda, del déficit, del gasto de capital y del gasto corriente a lo largo del ciclo electoral se havisto modificada tras la introducción de dicha ley. Para ello utilizamos una muestra formada por132 municipios españoles con más de 50.000 habitantes (incluidas las capitales de provincia durante elperiodo 1995‑2009. Nuestros resultados muestran que la Ley de Estabilidad Presupuestaria ha evitado lacreación de Ciclos Políticos Presupuestarios en la deuda. Por el contrario, la aprobación de dicha ley noha atenuado los incentivos de los políticos para manipular el déficit, el gasto de capital y el gasto corriente conla finalidad de permanecer en el poder

  18. 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...

  19. 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.

  20. 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.

  1. Analysis of Health Sector Budget of Nepal.

    Science.gov (United States)

    Dulal, R K; Magar, A; Karki, S D; Khatiwada, D; Hamal, P K

    2014-01-01

    Primarily, health sector connects two segments - medicine and public health, where medicine deals with individual patients and public health with the population health. Budget enables both the disciplines to function effectively. The Interim Constitution of Nepal, 2007 has adapted the inspiration of federalism and declared the provision of basic health care services free of cost as a fundamental right, which needs strengthening under foreseen federalism. An observational retrospective cohort study, aiming at examining the health sector budget allocation and outcome, was done. Authors gathered health budget figures (2001 to 2013) and facts published from authentic sources. Googling was done for further information. The keywords for search used were: fiscal federalism, health care, public health, health budget, health financing, external development partner, bilateral and multilateral partners and healthcare accessibility. The search was limited to English and Nepali-language report, articles and news published. Budget required to meet the population's need is still limited in Nepal. The health sector budget could not achieve even gainful results due to mismatch in policy and policy implementation despite of political commitment. Since Nepal is transforming towards federalism, an increased complexity under federated system is foreseeable, particularly in the face of changed political scenario and its players. It should have clear goals, financing policy and strict implementation plans for budget execution, task performance and achieving results as per planning. Additionally, collection of revenue, risk pooling and purchasing of services should be better integrated between central government and federated states to horn effectiveness and efficiency.

  2. 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.

  3. 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.

  4. Small business, cash budgets and general practice.

    Science.gov (United States)

    Jackson, A R

    1991-01-01

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

  5. The uncertainty budget in pharmaceutical industry

    DEFF Research Database (Denmark)

    Heydorn, Kaj

    of their uncertainty, exactly as described in GUM [2]. Pharmaceutical industry has therefore over the last 5 years shown increasing interest in accreditation according to ISO 17025 [3], and today uncertainty budgets are being developed for all so-called critical measurements. The uncertainty of results obtained...... that the uncertainty of a particular result is independent of the method used for its estimation. Several examples of uncertainty budgets for critical parameters based on the bottom-up procedure will be discussed, and it will be shown how the top-down method is used as a means of verifying uncertainty budgets, based...

  6. Loyalty Card Promotional Activity in Budget Hotel

    OpenAIRE

    Teng, Fei

    2010-01-01

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

  7. 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).

  8. 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...

  9. 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...

  10. Radiation budget measurement/model interface

    Science.gov (United States)

    Vonderhaar, T. H.; Ciesielski, P.; Randel, D.; Stevens, D.

    1983-01-01

    This final report includes research results from the period February, 1981 through November, 1982. Two new results combine to form the final portion of this work. They are the work by Hanna (1982) and Stevens to successfully test and demonstrate a low-order spectral climate model and the work by Ciesielski et al. (1983) to combine and test the new radiation budget results from NIMBUS-7 with earlier satellite measurements. Together, the two related activities set the stage for future research on radiation budget measurement/model interfacing. Such combination of results will lead to new applications of satellite data to climate problems. The objectives of this research under the present contract are therefore satisfied. Additional research reported herein includes the compilation and documentation of the radiation budget data set a Colorado State University and the definition of climate-related experiments suggested after lengthy analysis of the satellite radiation budget experiments.

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

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

    ... Responsive Community Based Planning and Budgeting Tool for Local Governance ... in data collection, and another module that facilitates gender responsive and ... In partnership with UNESCO's Organization for Women in Science for the ...

  12. 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...

  13. Budget Scoring: An Impediment to Alternative Financing

    National Research Council Canada - National Science Library

    Summers, Donald E; San Miguel, Joseph G

    2007-01-01

    .... One of the major impediments to using alternative forms of procurement financing for acquiring defense capabilities is in the budgetary treatment, or scoring, of these initiatives by the Congressional Budget Office (CBO...

  14. 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)

  15. USGS budget request up for 1994

    Science.gov (United States)

    White, M. Catherine

    The president's U.S. Geological Survey budget request for fiscal year 1994 totals $598 million—up $20 million from the current budget. This would restore about half of the $42.46 million cut from its budget in fiscal 1993.In releasing the budget, Bruce Babbitt, Secretary of the Department of the Interior, said, “The USGS reflects the new administration's understanding that investing in America requires investing in a strong Earth science capability,” and that “we need high-quality scientific information on natural hazards and on our water, mineral, energy, and land resources to serve as the building blocks for making intelligent decisions and planning future growth.”

  16. Public Budget Database - Governmental receipts 1962-Current

    Data.gov (United States)

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

  17. 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.

  18. A carbon budget for overfishing off Peru

    Energy Technology Data Exchange (ETDEWEB)

    Walsh, J.J.

    1981-03-26

    The anchovy harvest off the coast of Peru has decreased from a maximum of about 12 million tons in 1970 to about 1 million tons/year between 1977 and 1979. This rise and collapse of the Peruvian anchovy fishery between the 1950s and the 1970s was accompanied by marked changes in the fluxes of a carbon budget for the upwelling ecosystem. These carbon budget changes are discussed in relation to anchovy production. (JMT)

  19. 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.

  20. Negotiating Creativity on a Small Budget

    DEFF Research Database (Denmark)

    Andersen, Mads Møller

    2018-01-01

    for fiction series, the ambivalent cooperation behind this production exemplifies the low-budget efforts of a traditional public service institution to produce the fiction series that their younger target audience desires. The article uses a narrative-discursive approach to creativity and develops the term...... quite different assumptions about how production conditions can promote creativity, and suggests that a low-budget production can still be labelled as “successful”....

  1. Budget performance reporting and construction work packaging

    International Nuclear Information System (INIS)

    Strong, M.G.; Weyers, L.L.

    1976-01-01

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

  2. 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

  3. Reagan's budget slashes geophysics R&D

    Science.gov (United States)

    Richman, Barbara T.

    When President Ronald Reagan outlined to a joint session of Congress his proposed revisions to the Carter fiscal 1982 budget (Eos, February 10, p. 49), Congress responded with 13 bursts of applause and one standing ovation. Geophysicists, however, may not greet the budget pruning with equal fanfare. Reagan's across-the-board cuts include proposals for slashing research and development funds. Among those hardest hit are NASA, NOAA, and NSF.

  4. ANTESEN CUSTOMER LOYALTY PADA BUDGET HOTEL

    OpenAIRE

    Latifa Rahma

    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 ...

  5. Budget Analysis: Review of the Governor's Proposed Budget, 1999-00.

    Science.gov (United States)

    New York State Office of the Comptroller, Albany.

    This report provides an overview of the 1999-2000 executive budget for New York State. The budget calls for $72.7 billion in all funds spending and proposes that a $1.8 billion surplus from the 1998-99 fiscal year be used to fill budget gaps in fiscal years 2000-01 and 2001-02. The report focuses on spending for education, health and social…

  6. 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 ...

  7. 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.

  8. Industry adjusts 1992 E and P budgets

    International Nuclear Information System (INIS)

    Anon.

    1992-01-01

    This paper reports that a midyear update of Salomon Bros. survey of the petroleum industry's 1992 exploration and production budgets pinpoints the ways operators are adjusting outlays to match the times. The New York financial firm's latest tally shows: Operators have made deep cuts in their 1992 US and Canadian E and P budgets since yearend 1991. Moderate increases budgeted earlier for E and P outside North America are intact. Many companies substantially underspent their budgets in first half 1992. In Salomon Bros. Largest survey---247 companies responded---operators the they were budgeting a 3.2% year to year decline in their 1992 worldwide E and P spending, compared with a 1.3% increase planned for 1992 in December 1991. The decline in spending falls entirely in North America. Preliminary indications suggest that 1993 E and P spending will be relatively flat in the US and flat to moderately increased in Canada. Elsewhere, spending should continue to rise steadily in 1993, Salomon Bros. The. Budgets exclude producing property purchases and merger or acquisition of other companies when possible

  9. 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.

  10. 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…

  11. 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...

  12. 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...

  13. 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…

  14. Defense.gov Special Report: 2015 Fiscal Budget

    Science.gov (United States)

    Department of Defense Submit Search FY 2015 Fiscal Budget News Stories Dempsey Calls for Budget Increase increase its budget, the chairman of the Joint Chiefs of Staff said. Story James: Air Force Grapples with Congress to Fund Readiness The Air Force fiscal 2015 budget request is shrinking because of Congressional

  15. Defense.gov Special Report: 2013 Fiscal Budget

    Science.gov (United States)

    Department of Defense Submit Search 2013 Fiscal Budget Published Feb. 13, 2012 Top Stories Budget Proposal Slows Cost Growth, Pentagon Leaders Say The Defense Department's proposed fiscal 2013 budget request Department officials told a Senate panel. Story Officials Seek Construction Funds, More BRAC in Budget

  16. Budget of the U.S. Government, Fiscal Year 2017

    Science.gov (United States)

    Office of Management and Budget, Executive Office of the President, 2016

    2016-01-01

    "Budget of the United States Government, Fiscal Year 2017" contains the Budget Message of the President, information on the President's priorities, and summary tables. President Obama's 2017 Budget makes critical investments while adhering to the bipartisan budget agreement he signed into the previous fall, and it lifts sequestration in…

  17. 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...

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

    African Journals Online (AJOL)

    It demands a periodic preparation of the school budget. This paper therefore examines the concept of budgeting, its advantages in our school system and suggests some accounting requirements which are aimed at making the preparation of a budget less cumbersome and more realistic. It highlights four types of budgets: ...

  19. 34 CFR 75.251 - The budget period.

    Science.gov (United States)

    2010-07-01

    ... 34 Education 1 2010-07-01 2010-07-01 false The budget period. 75.251 Section 75.251 Education... Multi-Year Projects § 75.251 The budget period. (a) The Secretary usually approves a budget period of... budget period; and (2) Indicates his or her intention to make contination awards to fund the remainder of...

  20. 14 CFR 152.323 - Budget revision: Airport development.

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 3 2010-01-01 2010-01-01 false Budget revision: Airport development. 152... TRANSPORTATION (CONTINUED) AIRPORTS AIRPORT AID PROGRAM Accounting and Reporting Requirements § 152.323 Budget... change in the budget estimates, the sponsor shall submit a request for budget revision on a form...

  1. 24 CFR 791.405 - Reallocations of budget authority.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Reallocations of budget authority... Allocation of Budget Authority for Housing Assistance § 791.405 Reallocations of budget authority. (a) The field office shall make every reasonable effort to use the budget authority made available for each...

  2. 24 CFR 982.157 - Budget and expenditure.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Budget and expenditure. 982.157... and PHA Administration of Program § 982.157 Budget and expenditure. (a) Budget submission. Each PHA fiscal year, the PHA must submit its proposed budget for the program to HUD for approval at such time and...

  3. 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...

  4. Cost reduction by using budgeting via the Kaizen method

    OpenAIRE

    Dorina Budugan; Iuliana Georgescu

    2009-01-01

    In the current conditions, continuous improvement is one of the main issues faced by the manag-ers of organizations. The Japanese use the term kaizen to designate continuous improvement. Budgeting via the kaizen method explicitly integrates improvement throughout the period budgeted in the budget data. Budget explanation via the kaizen method refers, on the one hand, to budgeting for the purposes of continuously improving the number of work hours per product unit, and, on the other hand, to t...

  5. Participative Budgeting, Budget Evaluation, and Organizational Trust in Post-Secondary Educational Institutions in Canada

    Science.gov (United States)

    Simmons, Cynthia V.

    2012-01-01

    The purpose of this research was to investigate the relationship between a participative budgeting system, the attitudes toward the budget, and levels of organizational trust held by administrators in post-secondary institutions. A 50-item questionnaire was distributed to college and university administrators across Canada. A series of regression…

  6. Key Questions on the Obama Administration's 2013 Education Budget Request: Federal Education Budget Project. Issue Brief

    Science.gov (United States)

    New America Foundation, 2012

    2012-01-01

    President Barack Obama submitted his third budget request to Congress on February 13th, 2012. The budget request includes proposed funding levels for all federal programs and agencies in aggregate for the upcoming 10 fiscal years, and specific fiscal year 2013 funding levels for programs subject to the annual appropriations process. It is…

  7. 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…

  8. 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…

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

    African Journals Online (AJOL)

    All over the world, participatory budgeting is being advocated. This is based on the belief that stakeholders' participation in the budgeting process improves transparency, accountability and service delivery. Using evidence from 105 Civil Society Organisations (CSOs) in Kabalore and Kamwenge district local governments ...

  10. 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...

  11. Budget reforms in times of austerity

    DEFF Research Database (Denmark)

    Kristiansen, Mads Bøge

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

  12. 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%.

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

    Directory of Open Access Journals (Sweden)

    CHIRCULESCU MARIA FELICIA

    2017-12-01

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

  14. Brazil's Petrobras chops 1992 capital budget

    International Nuclear Information System (INIS)

    Anon.

    1992-01-01

    This paper reports that Brazil's state owned Petroleos Brasileiro SA has slashed its 1992 capital budget by more than half for lack of adequate cash flow. Petrobras Pres. Benedicto Moreira last week disclosed the cut, to $1.4 billion from $2.9 billion earmarked earlier, citing cash flow problems stemming from heavy subsidies for domestic products. Petrobras Association of Engineers (Aepet) disputes the latest amount, claiming without elaboration the state company actually is cutting the current budget to $1 billion. At either level, the severe budget cut bodes ill for Petrobras plans to boost domestic production by a net 300,000 b/d to 1 million b/d by 1995, an ambitious program that calls for outlays of $18 billion

  15. 1985 nuclear budget requests up 12 %

    International Nuclear Information System (INIS)

    Anon.

    1984-01-01

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

  16. 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.

  17. Impact of orphan drugs on Latvian budget.

    Science.gov (United States)

    Logviss, Konstantins; Krievins, Dainis; Purvina, Santa

    2016-05-11

    Number of orphan medicinal products on the market and number of rare disease patients, taking these usually expensive products, are increasing. As a result, budget impact of orphan drugs is growing. This factor, along with the cost-effectiveness of orphan drugs, is often considered in the reimbursement decisions, directly affecting accessibility of rare disease therapies. The current study aims to assess the budget impact of orphan drugs in Latvia. Our study covered a 5-year period, from 2010 to 2014. Impact of orphan drugs on Latvian budget was estimated from the National Health Service's perspective. It was calculated in absolute values and relative to total pharmaceutical market and total drug reimbursement budget. A literature review was performed for comparison with other European countries. Orphan drug annual expenditure ranged between EUR 2.065 and 3.065 million, with total 5-year expenditure EUR 12.467 million. It constituted, on average, 0.84 % of total pharmaceutical market and 2.14 % of total drug reimbursement budget, respectively. Average annual per patient expenditures varied widely, from EUR 1 534 to EUR 580 952. The most costly treatment was enzyme replacement therapy (Elaprase) for MPS II. Glivec had the highest share (34 %) of the total orphan drug expenditure. Oncological drugs represented more than a half of the total orphan drug expenditure, followed by drugs for metabolic and endocrine conditions and medicines for cardiopulmonary diseases. Three indications: Ph+ CML, MPS II, and PAH accounted for nearly 90 % of the total orphan drug expenditure. Budget impact of orphan drugs in Latvia is very small. It increased slightly over a period of five years, due to the slight increase in the number of patients and the number of orphan drugs reimbursed. Current Latvian drug reimbursement system is not sufficient for most orphan drugs.

  18. The forgotten R and D budget

    International Nuclear Information System (INIS)

    Hunt, R.; Mohsberg, J.

    1992-01-01

    The research and development budget for hydropower has dwindled in recent years. Increased R and D funding could improve hydropower's effectiveness. Of the $1.5 trillion US budget for 1992, only $1 million was devoted to research and development (R and D) for hydroelectric generation. This is because hydropower has been branded a mature technology no longer in need of R and D. Nevertheless, as the source of nearly 10 percent of all US electricity, hydropower offers the nation's best opportunity for significant increased renewable energy production in the near future. The US Department of Energy (DOE) has estimated an additional 50,000 MW of hydropower capacity is potentially developable. Of the total $3 billion R and D budget for all DOE programs in 1992, the combined R and D amount for the other primary renewable energy resources was $161.3 million. Whether mature or not, all methods of producing electricity have attendant problems and development needs that must be addressed with sufficient R and D if the US is to remain energy independent, competitive and safe as a nation. In comparing R and D budget trends for electrical generating resources during the past 10 years there are several questions to be asked: Are other mature technologies, such as coal and nuclear power, receiving budget treatment similar to hydropower? What is the intended use of the R and D funds for these mature technologies? Is any technology - medical, communications, electrical generating or other - ever so mature as to be unable to benefit from R and D? What use could the hydropower industry make of additional R and D funding? What is the commitment of the administration and Congress to developing renewable energy resources when the source of 85 percent of current renewable energy receives only $1 million for R and D of the $3 billion DOE R and D budget? This article addresses these questions

  19. 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.

  20. Soft Budget Constraints in Professional Football

    DEFF Research Database (Denmark)

    Storm, Rasmus K.; Nielsen, Klaus

    2012-01-01

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

  1. Perspectives used for gaining approval of budgets.

    Science.gov (United States)

    Franks-Joiner, G L

    1990-01-01

    Nurse executives think about problems using a certain perspective which may influence decisions on budgetary matters. The nurse executives' perspective used in decision-making may influence which budget proposals are developed and approved. A study was performed to determine the perspective used by nurse executives in decision-making on supplementary budget item proposals and whether perspective use influenced approval. Findings showed that use of the system view or dual-domain perspective in a proposal may enhance nurse executives' changes of gaining approval.

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

    Science.gov (United States)

    Besançon, F

    1984-02-23

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

  3. 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.

  4. The Budget Can Be a Management Tool.

    Science.gov (United States)

    Van Keuren, James

    2002-01-01

    Describes how the budget can be used as a management tool (continuous-improvement plan) to help align district financial resources with school-reform efforts. Cites example of a continuous-improvement plan developed by the Ohio Department of Education. (PKP)

  5. Checking and Balancing: Banking and Budgeting.

    Science.gov (United States)

    Thypin, Marilyn; Glasner, Lynne

    A short fictional work for limited English speakers is presented that relates a young couple's experience in learning about managing their money more carefully by budgeting and maintaining a checking account. Since the couple did not have a checking account, they had to go to their savings bank in order to pay each bill and they had to keep cash…

  6. Collegiate Connections: Music Education Budget Crisis

    Science.gov (United States)

    Slaton, Emily Dawn

    2012-01-01

    Due to the current recession, the American economy within the last few years has taken a nosedive, making it difficult for national, state, and local governments to support all the programs they currently have in place. There are difficult choices that need to be made about where to make sacrifices in their budgets so things can still run…

  7. 25 CFR 276.14 - Budget revision.

    Science.gov (United States)

    2010-04-01

    ... changes include: (1) The use of grantee funds in furtherance of program objectives over and above the... the objective of the grant-supported program. (2) The revision indicates the need for additional... programs, functions, and activities when budgeted separately for a grant, except that the Bureau shall...

  8. 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)

  9. COST BUDGETING WITH THE ROMANIAN BAKERY UNITS

    Directory of Open Access Journals (Sweden)

    RĂSCOLEAN ILIE

    2017-11-01

    Full Text Available A primary objective of management accounting is the possibility to estimate the total costs of a product or service works, which determines the development and implementation of specific managerial accounting systems that in addition to quantifying the immediate results aimed at achieving objectives such as customer orientation, labor productivity growth, the improvement of economic entities’ performance, establishing optimal outlets and prices and abandoning production-manufacture products that generate losses. Based on the progress of the investigations undertaken in the literature, the authors article demonstrates the need for achieving cost budgeting in the context of economic entities from the milling and bakeries industry, as mean of management control - by the example of S.C. AVANTI SRL Lupeni. The research in the field has led to the conduct of the study are awaited, being capable of demonstrating the viability of the management accounting organization at economic entities in the milling and bakery industry from Romania, in order to increase their performances. The results obtained by applying the costs budgeting allowed a rigorous cost control, which ultimately leads to an increase in the performance of the economic entity under study, as well as to the economic entities in the field that will apply the costs budgeting. At the end, the authors conclude regarding the importance of extending the framework for successfully implementing cost budgeting in the context of economic entities across the country.

  10. Budgeting For National Economic Consolidation And Progression ...

    African Journals Online (AJOL)

    The paper exemplifies genuine concern and empathy for the perceived unimpressive pace of growth and development of Nigeria\\'s national economy. The 2007 budget aptly directed at consolidation is crystallized as affording stakeholders the potent drive towards meaningful progression in national economic management ...

  11. PARTICULARITIES OF BUDGETING OF INVESTMENTS YIELD

    Directory of Open Access Journals (Sweden)

    ANCA JARMILA GUŢĂ

    2011-01-01

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

  12. 13 CFR 130.460 - Budget justification.

    Science.gov (United States)

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Budget justification. 130.460 Section 130.460 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS DEVELOPMENT...) Cost principles. Principles for determining allowable costs are contained in OMB Circulars A-21 (cost...

  13. ORIGIN AND HISTORY OF PROGRAM BUDGETING.

    Science.gov (United States)

    NOVICK, DAVID

    THE ORIGIN AND HISTORICAL DEVELOPMENT OF PROGRAM BUDGETING, WHICH IS CURRENTLY APPLIED TO ALL THE EXECUTIVE OFFICES AND AGENCIES OF THE UNITED STATES GOVERNMENT, IS TRACED. IT WAS RECOGNIZED AND APPLIED AS EARLY AS 1924 BY INDUSTRY, UTILIZED AS PART OF THE WARTIME CONTROL SYSTEM IN 1942, AND IS USED TODAY BY THE DEPARTMENT OF DEFENSE. THIS IS A…

  14. 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)

  15. 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…

  16. 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…

  17. The Role of Rationality in University Budgeting.

    Science.gov (United States)

    Chaffee, Ellen Earle

    1983-01-01

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

  18. The European Budget: Consolidation or Modernisation?

    NARCIS (Netherlands)

    F.K.M. van Nispen tot Pannerden (Frans); R. Blankenstein (Richard)

    2013-01-01

    markdownabstract__Abstract__ This chapter first focuses on the unique character of the European budget [section 2]. We then look back on the Dutch position during the negotiations on the Financial Perspectives 2007-2013 [section 3]2. The subsequent sections respectively address the opening

  19. 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…

  20. The 2013 Long-Term Budget Outlook

    Science.gov (United States)

    2013-09-01

    number of years, leading to substantial additional federal spending. For example, the nation could experience a massive earthquake, a nuclear meltdown...budget surpluses remaining after paying down publicly held debt available for redemption . a. For comparison with the current long-term projections, CBO

  1. 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…

  2. A reactive nitrogen budget for Lake Michigan

    Science.gov (United States)

    The reactive nitrogen budget for Lake Michigan was reviewed and updated, making use of recent estimates of watershed and atmospheric nitrogen loads. The updated total N load to Lake Michigan was approximately double the previous estimate from the Lake Michigan Mass Balance study ...

  3. Do political budget cycles really exist?

    NARCIS (Netherlands)

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

    2013-01-01

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

  4. Private vs. Public Higher Education Budgeting

    Science.gov (United States)

    Beamer, Sarah A.

    2011-01-01

    Private higher education institutions are those entities owned and operated by the private sector, while public institutions are those established, supported, and controlled by a governmental agency, most often a state. Key differences exist between private and public institutions that affect budgeting in critical ways. Such differences include…

  5. 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

  6. GCIP water and energy budget synthesis (WEBS)

    Science.gov (United States)

    Roads, J.; Lawford, R.; Bainto, E.; Berbery, E.; Chen, S.; Fekete, B.; Gallo, K.; Grundstein, A.; Higgins, W.; Kanamitsu, M.; Krajewski, W.; Lakshmi, V.; Leathers, D.; Lettenmaier, D.; Luo, L.; Maurer, E.; Meyers, T.; Miller, D.; Mitchell, Ken; Mote, T.; Pinker, R.; Reichler, T.; Robinson, D.; Robock, A.; Smith, J.; Srinivasan, G.; Verdin, K.; Vinnikov, K.; Vonder, Haar T.; Vorosmarty, C.; Williams, S.; Yarosh, E.

    2003-01-01

    As part of the World Climate Research Program's (WCRPs) Global Energy and Water-Cycle Experiment (GEWEX) Continental-scale International Project (GCIP), a preliminary water and energy budget synthesis (WEBS) was developed for the period 1996-1999 fromthe "best available" observations and models. Besides this summary paper, a companion CD-ROM with more extensive discussion, figures, tables, and raw data is available to the interested researcher from the GEWEX project office, the GAPP project office, or the first author. An updated online version of the CD-ROM is also available at http://ecpc.ucsd.edu/gcip/webs.htm/. Observations cannot adequately characterize or "close" budgets since too many fundamental processes are missing. Models that properly represent the many complicated atmospheric and near-surface interactions are also required. This preliminary synthesis therefore included a representative global general circulation model, regional climate model, and a macroscale hydrologic model as well as a global reanalysis and a regional analysis. By the qualitative agreement among the models and available observations, it did appear that we now qualitatively understand water and energy budgets of the Mississippi River Basin. However, there is still much quantitative uncertainty. In that regard, there did appear to be a clear advantage to using a regional analysis over a global analysis or a regional simulation over a global simulation to describe the Mississippi River Basin water and energy budgets. There also appeared to be some advantage to using a macroscale hydrologic model for at least the surface water budgets. Copyright 2003 by the American Geophysical Union.

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

    National Research Council Canada - National Science Library

    McCaffery, Jerry L; Jones, Lawrence R

    2006-01-01

    .... The governments of New Zealand, Australia, and the United Kingdom, as well as most of the states in the United States have adopted some private budgeting methods with varying degrees of success...

  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. 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...

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

    Indian Academy of Sciences (India)

    An examination of the budget components indicates that they imply an evapo- transpiration estimate ... India; water budget; evapotranspiration; water policy; water management. J. Earth Syst. Sci. 117 ... L'Environment (2004). California. 0.41.

  11. The Budget Scoring Alternatives Financing Methods for Defense Requirements

    National Research Council Canada - National Science Library

    Leos, Leonard; Rouleau, Paul; Wadsworth, Mark

    2007-01-01

    ...), the Office of Management and Budget (0MB), and the congressional Budget Committees. The current scoring policy that has been applied to many initiatives essentially negates the financial advantage for using alternative forms of financing...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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.

  18. Budget Scoring of Alternative Financing Methods for Defense Requirements

    National Research Council Canada - National Science Library

    Leos, Leonard; Rouleau, Paul; Wadsworth, Mark

    2007-01-01

    ...), the Office of Management and Budget (OMB) and the congressional Budget Committees. The current scoring policy that has been applied to many initiatives essentially negates the financial advantage for using alternative forms of financing...

  19. 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.

  20. STUDY CONCERNING THE EXECUTION OF LOCAL BUDGETS REVENUES

    Directory of Open Access Journals (Sweden)

    Cristinel ICHIM

    2013-12-01

    Full Text Available Implementation of local budget revenues is a very important sub-phase of the local budgetary process its correct accomplishment ensures regularity and efficiency in revenue collection, which will cover the local budget expenditures. Through this scientific approach we intended to achieve an analysis of the implementation of revenues mobilized to the local budgets in Romania. The study started with fixing the concept of execution of budget revenues and defining its phases, and followed with the analysis of the implementation of local budget revenues in three levels, namely: the overall local budgets in Romania, at the city level and at the community level. We have to mention that the analysis of the execution of local budgets was done in 2011, based on existing data in the last occurrence of the Romanian Statistical Yearbook for 2012. The paper concluded with some considerations regarding the execution of local budgets revenues and some proposals for improving the collection of local income.

  1. 50 CFR 600.125 - Budgeting, funding, and accounting.

    Science.gov (United States)

    2010-10-01

    ... 50 Wildlife and Fisheries 8 2010-10-01 2010-10-01 false Budgeting, funding, and accounting. 600... Councils § 600.125 Budgeting, funding, and accounting. Link to an amendment published at 75 FR 59150, Sept... Budgeting, funding, and accounting. (a) Council grant activities are governed by 15 CFR part 14 (Uniform...

  2. Size, Stability and Incremental Budgeting Outcomes in Public Universities.

    Science.gov (United States)

    Schick, Allen G.; Hills, Frederick S.

    1982-01-01

    Examined the influence of relative size in the analysis of total dollar and workforce budgets, and changes in total dollar and workforce budgets when correlational/regression methods are used. Data suggested that size dominates the analysis of total budgets, and is not a factor when discretionary dollar increments are analyzed. (JAC)

  3. Linking Planning and Budgeting through Business Process Redesign.

    Science.gov (United States)

    Inman, Marianne E.

    In the wake of an extensive strategic planning process that refocused institutional values at Northland College, Wisconsin, the administration undertook linking the budget with the newly articulated plan. Incremental budgeting was no longer feasible, and the new budget would have to reflect streamlining and new ways of functioning. Consequently…

  4. The interaction between motivational disposition and participative budgeting

    DEFF Research Database (Denmark)

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

    2011-01-01

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

  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. 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...

  7. Budget of the U.S. Government, Fiscal Year 2014

    Science.gov (United States)

    Office of Management and Budget, Executive Office of the President, 2013

    2013-01-01

    "Budget of the United States Government, Fiscal Year 2014" contains the Budget Message of the President, information on the President's priorities, budget overviews organized by agency, and summary tables. President Obama believes the country must invest in the true engine of America's economic growth--a rising and thriving middle class.…

  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. ACHP | News | Laura Bush Announces Preserve America Grants Budget

    Science.gov (United States)

    Search skip specific nav links Home arrow News arrow Laura Bush Announces Preserve America Grants Budget Laura Bush Announces Preserve America Grants Budget First Preserve America Communities Also Announced ) Jan. 15, 2004, Washington, DC—Mrs. Laura Bush announced today that the President's budget for FY 2005

  10. 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...

  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. Defense.gov Special Report: 2016 Fiscal Budget

    Science.gov (United States)

    Department of Defense Submit Search DEPARTMENT OF DEFENSE: FY 2016 Budget Proposal Army Reserve Chief Calls for Budget Flexibility The chief of the Army Reserve understands that the U.S. deficit is a threat to effectively. Story Obama Says He Won't Accept Budget That Shortchanges Readiness President Barack Obama

  13. 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. ...

  14. 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…

  15. Budget of the U.S. Government, Fiscal Year 2016

    Science.gov (United States)

    Office of Management and Budget, Executive Office of the President, 2015

    2015-01-01

    "Budget of the United States Government, Fiscal Year 2016" contains the Budget Message of the President, information on the President's priorities, and summary tables. The ideas offered by President Obama in this 2016 Budget are designed to bring middle-class economics into the 21st Century. They are intended to help working families…

  16. 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...

  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. 40 CFR 60.4124 - Hg budget permit revisions.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 6 2010-07-01 2010-07-01 false Hg budget permit revisions. 60.4124... Coal-Fired Electric Steam Generating Units Permits § 60.4124 Hg budget permit revisions. Except as provided in § 60.4123(b), the permitting authority will revise the Hg Budget permit, as necessary, in...

  19. 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...

  20. 14 CFR 1260.72 - Adherence to original budget estimates.

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Adherence to original budget estimates... COOPERATIVE AGREEMENTS General Post-Award Requirements § 1260.72 Adherence to original budget estimates. (a) Although NASA assumes no responsibility for budget overruns, the recipient may spend grant funds without...

  1. 33 CFR 273.17 - Annual budget request.

    Science.gov (United States)

    2010-07-01

    ... 33 Navigation and Navigable Waters 3 2010-07-01 2010-07-01 false Annual budget request. 273.17... DEFENSE AQUATIC PLANT CONTROL § 273.17 Annual budget request. The Aquatic Plant Control Program is a... to utilize within the budget year taking into account the foreseeable availability of local funds to...

  2. 20 CFR 1001.122 - Reporting and budget requirements.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Reporting and budget requirements. 1001.122... Services to Veterans and Eligible Persons § 1001.122 Reporting and budget requirements. (a) State agencies... agency shall make reports and prepare budgets pursuant to instructions issued by the ASVET and in such...

  3. 42 CFR 441.470 - Service budget elements.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 4 2010-10-01 2010-10-01 false Service budget elements. 441.470 Section 441.470... Optional Self-Directed Personal Assistance Services Program § 441.470 Service budget elements. A service budget must be developed and approved by the State based on the assessment of need and service plan and...

  4. 45 CFR 233.32 - Payment and budget months (AFDC).

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 2 2010-10-01 2010-10-01 false Payment and budget months (AFDC). 233.32 Section... CONDITIONS OF ELIGIBILITY IN FINANCIAL ASSISTANCE PROGRAMS § 233.32 Payment and budget months (AFDC). A State... period used to determine that payment (budget month) and whether it adopts (a) a one-month or two-month...

  5. 40 CFR 45.140 - Budget and project period.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Budget and project period. 45.140 Section 45.140 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY GRANTS AND OTHER FEDERAL ASSISTANCE TRAINING ASSISTANCE § 45.140 Budget and project period. The budget and project periods for...

  6. 7 CFR 1280.212 - Budget and expenses.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Budget and expenses. 1280.212 Section 1280.212... INFORMATION ORDER Lamb Promotion, Research, and Information Order Expenses § 1280.212 Budget and expenses. (a) The Board shall prepare and submit to the Secretary a budget for the fiscal year covering its...

  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..., AND INFORMATION Hass Avocado Promotion, Research, and Information Order Budgets, Expenses, and Assessments § 1219.53 Budget and expenses. (a) The Board is authorized to incur such expenses, including...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. ‘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.

  14. Rapid Budget Analysis of the Agricultural Sector for the General Budget Support Annual Review 2010/11

    OpenAIRE

    Francken, Nathalie; Zorya, S

    2010-01-01

    The main objective of the budget analysis chapter is to provide an overall assessment of how well the approved budget allocations in 2010-11 align with the strategic objectives and with sector strategic priorities of the Second National Strategy for Growth and Reduction of Poverty (known by its Kiswahili acronym, MKUKUTA II). It also assesses the consistency of the actual spending and approved budget in 2009-10. In evaluating the alignment of the budget and MKUKUTA's strategic objectives and ...

  15. Mechanism for Corrective Action on Budget Imbalances

    Directory of Open Access Journals (Sweden)

    Ion Lucian CATRINA

    2014-02-01

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

  16. Capital budgeting practices in Indian companies

    Directory of Open Access Journals (Sweden)

    Roopali Batra

    2017-03-01

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

  17. Radiation budget measurement/model interface research

    Science.gov (United States)

    Vonderhaar, T. H.

    1981-01-01

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

  18. Statistical mechanics of budget-constrained auctions

    International Nuclear Information System (INIS)

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

    2009-01-01

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

  19. Statistical mechanics of budget-constrained auctions

    Science.gov (United States)

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

    2009-07-01

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

  20. The Stress’ Management and Time Budget

    Directory of Open Access Journals (Sweden)

    Maria Constantinescu

    2007-05-01

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

  1. Karlsruhe Nuclear Research Centre. Programme budget 1988

    International Nuclear Information System (INIS)

    1987-01-01

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

  2. A Content Analysis of Defense Budget Rhetoric

    Science.gov (United States)

    2011-06-01

    budget favored a programmatic and fiscal orientation (see Mayar , 1993; Art, 1985; Blackmon, 1975) Kanter examined the changes made to the President’s...views federal agencies. Shull examined the interaction between presidential support for agencies and Congress’ reaction to the President’s position on...micromanagement. “Micromanagement is best viewed as a problem of competition among political actors for policy control” ( Mayar , 1993, p. 294). In

  3. Statistical mechanics of budget-constrained auctions

    OpenAIRE

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

    2009-01-01

    Finding the optimal assignment in budget-constrained auctions is a combinatorial optimization problem with many important applications, a notable example being the sale of advertisement space by search engines (in this context the problem is often referred to as the off-line AdWords problem). Based on the cavity method of statistical mechanics, we introduce a message passing algorithm that is capable of solving efficiently random instances of the problem extracted from a natural distribution,...

  4. Strategic planning and the budgeting process

    International Nuclear Information System (INIS)

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

    1993-01-01

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

  5. 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.

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

    Science.gov (United States)

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

    2012-01-01

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

  7. FINANCIAL EQUALIZATION TRANSFERS BETWEEN PUBLIC AUTHORITIES BUDGETS

    Directory of Open Access Journals (Sweden)

    Emilia Cornelia STOICA

    2015-07-01

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

  8. 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...

  9. 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....

  10. 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...

  11. 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.

  12. ROUTING FINANCIAL FLOWS AT THE EXECUTION OF THE MUNICIPALITY BUDGET

    Directory of Open Access Journals (Sweden)

    Mariya V. Fedotova

    2018-05-01

    Full Text Available Economic development of each administrative-territorial unit is an important factor in the economic development of the Russian Federation. In its turn, the effective execution of the budget at each level of the budget system is invariably topical, influencing the development of a system of both centralized and decentralized finance. The paramount characteristic of the organization of the budget execution of the municipality is an ability to ensure the timely and full execution of their commitments. There is a direct correlation of the budget process on both the revenue and expenditure sides. Cash gap in the local budget execution is actually quite common and, usually, inevitable, because revenues are coming unevenly during the financial year, budgetary expenditures are seasonal, and this threatens the execution of planned budgets; there is a need to raise funds. The article deals with the execution of the cash balance plan, cash flow at the single account of budget, debt and source of financing deficits. The analysis of financial flows in the execution of municipalities’ budget shows problems of execution of budget revenues and allows assessing the scale of emerging cash gaps. An outcome of the review consists in the recognition of an objective need to develop approaches to assessing the effectiveness of budget execution at all its stages and to implement the monitoring of the effectiveness of budget execution and timely effective measures for ensuring its high-quality.

  13. 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.

  14. 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.

  15. The Budget-Related Antecedents of Job Performance

    Directory of Open Access Journals (Sweden)

    Emine Yilmaz Karakoc

    2016-04-01

    Full Text Available This study aims to investigate budget related antecedents of job performance of managers. For this purpose, relationships among budgetary participation, budget goal commitment, information sharing, and job performance of managers were examined. The sample consists of managers who are responsible from the budgets of their units in different private enterprises located in Turkey. Survey data was analyzed with confirmatory factor analyses and Structural Equation Modeling. Results indicate that budgetary participation has statistically significant and positive impact on job performance. It also positively affects budget goal commitment and information sharing. Budget goal commitment and information sharing have significant and positive impact on job performance. In addition, budget goal commitment positively affects information sharing of managers. Analyses also revealed that budget goal commitment and information sharing have partial mediation effect on the relationship between budgetary participation and job performance.

  16. 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.

  17. Water budget for SRP burial ground area

    International Nuclear Information System (INIS)

    Hubbard, J.E.; Emslie, R.H.

    1984-01-01

    Radionuclide migration from the SRP burial ground for solid low-level waste has been studied extensively. Most of the buried radionuclides are fixed on the soil and show negligible movement. The major exception is tritium, which when leached from the waste by percolating rainfall, forms tritiated water and moves with the groundwater. The presence of tritium has been useful in tracing groundwater flow paths to outcrop. A subsurface tritium plume moving from the southwest corner of the burial ground toward an outcrop near Four Mile Creek has been defined. Groundwater movement is so slow that much of the tritium decays before reaching the outcrop. The burial ground tritium plume defined to date is virtually all in the uppermost sediment layer, the Barnwell Formation. The purpose of the study reported in this memorandum was to investigate the hypothesis that deeper flow paths, capable of carrying substantial amounts of tritium, may exist in the vicinity of the burial ground. As a first step in seeking deeper flow paths, a water budget was constructed for the burial ground site. The water budget, a materials balance used by hydrologists, is expressed in annual area inches of rainfall. Components of the water budget for the burial ground area were analyzed to determine whether significant flow paths may exist below the tan clay. Mean annual precipitation was estimated as 47 inches, with evapotranspiration, run-off, and groundwater recharge estimated as 30, 2, and 15 inches, respectively. These estimates, when combined with groundwater discharge data, suggest that 5 inches of the groundwater recharge flow above the tan clay and that 10 inches flow below the tan clay. Therefore, two-thirds of the groundwater recharge appears to follow flow paths that are deeper than those previously found. 13 references, 10 figures, 5 tables

  18. Mean-Reverting Portfolio With Budget Constraint

    Science.gov (United States)

    Zhao, Ziping; Palomar, Daniel P.

    2018-05-01

    This paper considers the mean-reverting portfolio design problem arising from statistical arbitrage in the financial markets. We first propose a general problem formulation aimed at finding a portfolio of underlying component assets by optimizing a mean-reversion criterion characterizing the mean-reversion strength, taking into consideration the variance of the portfolio and an investment budget constraint. Then several specific problems are considered based on the general formulation, and efficient algorithms are proposed. Numerical results on both synthetic and market data show that our proposed mean-reverting portfolio design methods can generate consistent profits and outperform the traditional design methods and the benchmark methods in the literature.

  19. Uncertainty budget for k0-NAA

    International Nuclear Information System (INIS)

    Robouch, P.; Arana, G.; Eguskiza, M.; Etxebarria, N.

    2000-01-01

    The concepts of the Guide to the expression of Uncertainties in Measurements for chemical measurements (GUM) and the recommendations of the Eurachem document 'Quantifying Uncertainty in Analytical Methods' are applied to set up the uncertainty budget for k 0 -NAA. The 'universally applicable spreadsheet technique', described by KRAGTEN, is applied to the k 0 -NAA basic equations for the computation of uncertainties. The variance components - individual standard uncertainties - highlight the contribution and the importance of the different parameters to be taken into account. (author)

  20. Negotiating Creativity on a Small Budget

    DEFF Research Database (Denmark)

    Andersen, Mads Møller

    2017-01-01

    This article presents findings from a production analysis of the Danish public-service television channel DR3’s fiction production Anton 90, which was made in cooperation with a small independent production company called New Creations. In the context of intensified competition on the Danish market...... for fiction series, the ambivalent cooperation behind this production exemplifies the low-budget efforts of a traditional public service institution to produce the fiction series that their younger target audience desires. The article uses a narrative-discursive approach to creativity and develops the term...

  1. 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…

  2. The Budget Policy in the Context of Economic Transformations

    Directory of Open Access Journals (Sweden)

    Pasichnik Vladimir A.

    2017-12-01

    Full Text Available The article is aimed at disclosing the essence and role of budget policy in the system of socio-economic development of country, defining the institutional approach in the process of its formation and implementation, based on changes in the public environment. The socio-economic development of society at this stage requires the use of budgetary policy as an effective instrument for the State regulation of economic and social relations. It is important to determine the priorities of the budget policy, including the medium-term perspective, based on the basic principles of the socio-economic development of country, improvement of the State regulation in the sphere of generation of budget income, the planning and usage of budget expenditures, the inter-budget relations, which will increase the efficiency of functioning of the economic and budget system as a whole.

  3. 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.

  4. 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

  5. The Geostationary Earth Radiation Budget Project.

    Science.gov (United States)

    Harries, J. E.; Russell, J. E.; Hanafin, J. A.; Brindley, H.; Futyan, J.; Rufus, J.; Kellock, S.; Matthews, G.; Wrigley, R.; Last, A.; Mueller, J.; Mossavati, R.; Ashmall, J.; Sawyer, E.; Parker, D.; Caldwell, M.; Allan, P. M.; Smith, A.; Bates, M. J.; Coan, B.; Stewart, B. C.; Lepine, D. R.; Cornwall, L. A.; Corney, D. R.; Ricketts, M. J.; Drummond, D.; Smart, D.; Cutler, R.; Dewitte, S.; Clerbaux, N.; Gonzalez, L.; Ipe, A.; Bertrand, C.; Joukoff, A.; Crommelynck, D.; Nelms, N.; Llewellyn-Jones, D. T.; Butcher, G.; Smith, G. L.; Szewczyk, Z. P.; Mlynczak, P. E.; Slingo, A.; Allan, R. P.; Ringer, M. A.

    2005-07-01

    This paper reports on a new satellite sensor, the Geostationary Earth Radiation Budget (GERB) experiment. GERB is designed to make the first measurements of the Earth's radiation budget from geostationary orbit. Measurements at high absolute accuracy of the reflected sunlight from the Earth, and the thermal radiation emitted by the Earth are made every 15 min, with a spatial resolution at the subsatellite point of 44.6 km (north south) by 39.3 km (east west). With knowledge of the incoming solar constant, this gives the primary forcing and response components of the top-of-atmosphere radiation. The first GERB instrument is an instrument of opportunity on Meteosat-8, a new spin-stabilized spacecraft platform also carrying the Spinning Enhanced Visible and Infrared (SEVIRI) sensor, which is currently positioned over the equator at 3.5°W. This overview of the project includes a description of the instrument design and its preflight and in-flight calibration. An evaluation of the instrument performance after its first year in orbit, including comparisons with data from the Clouds and the Earth's Radiant Energy System (CERES) satellite sensors and with output from numerical models, are also presented. After a brief summary of the data processing system and data products, some of the scientific studies that are being undertaken using these early data are described. This marks the beginning of a decade or more of observations from GERB, as subsequent models will fly on each of the four Meteosat Second Generation satellites.

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

    OpenAIRE

    Khieu Van, Hoang

    2014-01-01

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

  7. Defense budget control in the event of emergency

    OpenAIRE

    Sakunaka, Masakazu

    2013-01-01

    Approved for public release; distribution is unlimited The purpose of this thesis is to give recommendations to the government of Japan for better provision of budget in contingent situations. To accomplish the objective, this thesis explains how a government should control the provision of adequate and timely budgets in the military. Literature shows that routine budget process has a control function and four basic steps. A shorter process to fund emergencies is found in the U.Ss practica...

  8. 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

  9. Budgeting in an Academic Library: A Lively Lunch Discussion

    OpenAIRE

    Wikoff, Karin

    2017-01-01

    Are you always seeking to improve budgeting in your academic library? Are you fascinated by the challenge of predicting costs for subscriptions? I went on an "Academic Library Budgeting Roadshow," and had discussions with peers at seven other institutions. In this session, I will present a summary of my findings, then pose the same questions to the group. We'll discuss everything from the budget process and timeline, to allocating funds, to predicting subscription costs, to what you do if you...

  10. 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

  11. The Dynamic Definition of the Advertising Campaign Budget

    OpenAIRE

    Ostrianyn Serhii O.

    2017-01-01

    The article is aimed at exploring means for optimizing the budgeting of advertising activity, the optimal distribution of the advertising budget among several products, advertised by a company, and several advertising channels used during the distribution of an advertisement. The current status of the optimizationized budgeting models in the world and in Ukraine was analyzed. The topicality of scientific developments in this direction has been substantiated. The model is based on the non-line...

  12. NATURE AND CLASSIFICATION ASPECTS OF LOCAL BUDGET REVENUES

    Directory of Open Access Journals (Sweden)

    Oksana Vinnytska

    2015-11-01

    Full Text Available The purpose of the article is to determine the essential characteristics of local budgets and justify their classification aspects. Methodology. In the course of writing used general scientific and special methods of knowledge: dialectical and systemic-functional – to summarize the theoretical concepts of income of local budgets; analysis and synthesis – to detail the subject of research and study its components; logic synthesis – to justify approaches and proposals for the formulation of local budgets. Results. Proved that today there is no single view on the interpretation of economic categories “revenues of local budgets.” A refined concept of “local budget revenues” from the standpoint of material content, form, organizational structure and nature of local budgets. Local budget revenues determined as part of the financial resources of society, which is accumulated by local authorities to enforce their tasks and functions to implement current and future challenges of social infrastructure in the regions. Proved that the revenues of local budgets are derived from their own, and assigned to the established order of state taxes, fees and other mandatory payments. The main feature of their own revenues is the direct subordination of local government. The main feature is the fixed income long-term nature of their attachment to the appropriate budget. Value/originality. Proved that the presence in the economic literature of different classification criteria of local budget on various grounds provides multi classification that reflects all the features of the formation, use and functional differences revenues of local budgets. This approach provides the basis for improving the functioning of the theoretical foundations of the budget process in Ukraine at the level of local authorities.

  13. Effects of globalization on state budgeting system in Ukraine

    Directory of Open Access Journals (Sweden)

    Bobukh S.О.

    2017-06-01

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

  14. Monitoring health spending increases: incremental budget analyses reveal challenging tradeoffs.

    Science.gov (United States)

    Hartman, Micah; Smith, Cynthia; Heffler, Stephen; Freeland, Mark

    2006-01-01

    With each passing decade, health care has consumed a larger share of gross domestic product (GDP) and Federal budgets. By the 2000-2004 period, society was willing to devote over 20 percent of the cumulative increase in GDP and the cumulative increase in Federal outlays towards health care. The financing challenges are expected to become more acute for private payers as well as Federal, State, and local budgets. With the implementation of Part D in 2006, the U.S. Office of Management and Budget projects that Federal budget pressures will heighten, bringing increased attention to Medicare's long-term fiscal outlook.

  15. Proposed NOAA Budget Includes Hefty Increase for Satellites

    Science.gov (United States)

    Showstack, Randy

    2010-03-01

    The Obama administration's proposed fiscal year (FY) 2011 budget for the U.S. National Oceanic and Atmospheric Administration (NOAA) would provide the agency with $5.55 billion, which represents a total increase of $806.1 million, or 17% above the FY 2010 budget enacted by Congress. At a February briefing about the budget, NOAA administrator Jane Lubchenco said the budget is a very good package for the agency and that it reflects the administration's commitment to the environment, science, public safety, and job creation. Noting that the agency's budget remained essentially flat between FY 2005 and FY 2008 during the George W. Bush administration, Lubchenco said, “the increasing demand for NOAA's services, coupled with a static budget, created a major challenge for NOAA in delivering on expectations.” She said the funding picture for the agency improved with the FY 2009 and FY 2010 enacted budgets. Lubchenco noted that the proposed budget would include $949 million for research and development, an $82 million increase, adding, “Our 2011 request for each line office [within NOAA] is higher than it was in 2010, and we are better aligned with congressional funding levels than in previous budgets.”

  16. Clinton administration budget includes mixed bag for science

    Science.gov (United States)

    Showstack, Randy

    The $1,766 trillion federal budget proposal that the Clinton Administration rolled out on February 1—which promises to protect Social Security and Medicare and work within mandated budget caps—generally provides favorable news for federally funded science research and development.Within the 17% ($592 billion) of the federal budget earmarked for discretionary spending, the Administration's budget proposal increases funding for nondefense research and development for the seventh year in a row. This includes increased funding for a number of science accounts and money for a series of new science initiatives.

  17. Comments on the NRC Safety Research Program budget

    International Nuclear Information System (INIS)

    1979-07-01

    This report includes comments on the budget levels and program plans for the supplemental request for FY 1980 to support research related to the accident at Three Mile Island, Unit 2 (TMI) as well as for the FY 1981 Budget. For both budgets, the funding levels considered by the ACRS are the original requests by RES and the Budget Review Group (BRG) markup as of July 10, 1979. In its current review of the NRC research program, the ACRS has given special attention to both the short- and long-term implications of the TMI accident and their significance to research for both the short- and long-term research programs

  18. The Role of Task Uncertainty on Relationship Between Knowledge Management and Quality of Budget

    OpenAIRE

    Ishak, Muhammad; Syah, Dedy Husrizal

    2016-01-01

    The report of BPK-RI's Auditor results, can be concluded that any potential losses are more due to a weakness of apparatus' skills and knowledge to manage the public financial, including the Government of Medan City. In addition, the lack of apparatus knowledge to realize a quality budget where the budget is marked by some of the characteristics of quality budget, namely the participation of the budget, the budget goal clarity, the adequacy of the budget, and feedback budget, which simultaneo...

  19. The New Russian Budget System; A Critical Assessment and Future Reform Agenda

    OpenAIRE

    Jack Diamond

    2002-01-01

    This paper documents the main elements of the new budget system established in the Russian Federation through its revised budget system law, or the Budget Code, of 2000. It critically examines the budget preparation, budget approval, and budget execution processes, as well as the financial management and planning procedures that underlie the Budget Code. Based on this analysis, recent developments are discussed and a future reform agenda is indicated.

  20. The Global Methane Budget 2000-2012

    Science.gov (United States)

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

    2016-01-01

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

  1. Continuity of Earth Radiation Budget Observations

    Science.gov (United States)

    Loeb, N. G.; Su, W.; Wong, T.; Priestley, K.

    2017-12-01

    Earth's climate is determined by the exchange of radiant energy between the Sun, Earth and space. The absorbed solar radiation at the top-of-atmosphere (TOA) fuels the climate system, providing the energy required for atmospheric and oceanic motions. Earth's radiation budget (ERB) involves a balance between how much solar energy Earth absorbs and how much terrestrial thermal infrared radiation is emitted to space. Because of its critical role in climate, continuous monitoring of the ERB is necessary for improved understanding and prediction of climate variability and change. NASA's long history in observing the TOA ERB is acknowledged in the 2007 and 2013 reports of the IPCC (IPCC 2007, 2013), the 2007 NRC Decadal Survey (NRC 2007), and the GCOS implementation plan of the WMO (GCOS 2016). A key reason for NASA's success in this area is due to its support of the CERES Project and its predecessor, ERBE. During ERBE, the TOA ERB was observed using both scanner and nonscanner broadband instruments. The CERES project consists of six scanner instruments flying alongside high-resolution spectral imagers (MODIS, VIIRS) in morning and afternoon sun-synchronous orbits. In addition to extending the ERBE TOA radiation budget record, CERES also provides observations of Earth's surface radiation budget with unprecedented accuracy. Here we assess the likelihood of a measurement gap in the ERB record. We show that unless a follow-on ERB instrument to the last available CERES copy (FM6) is built and launched, there is a significant risk of a measurement gap in the ERB record by the mid-2020s. A gap is of concern not only because the ERB would not be monitored during the gap period but also because it would be exceedingly difficult to tie the records before and after the gap together with sufficient accuracy for climate analyses. While ERB instruments are highly stable temporally, they lack the absolute accuracy needed to bridge a gap. Consequently, there is a requirement that

  2. Reactor safety and radiation protection. Draft of the BMU deparmental budget 16 of the 1998 German federal budget

    International Nuclear Information System (INIS)

    Anon.

    1997-01-01

    The expenditures earmarked for reactor safety and radiation protection in the 1998 budget of the German Federal Ministry for the Environment, Nature Conservation, and Reactor Safety (BMU) total DM 101 million. The expenditures of the German Federal Office for Radiation Protection (BfS) are to amount to a total of DM 579 million. These are the figures included in departmental budget 16 of the 1998 federal budget, which was discussed by the Federal Parliament in September 1997. The atw compilation singles out a number of significant items of the departmental budget. (orig.) [de

  3. 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."

  4. Bomb radiocarbon: imbalance in the budget

    International Nuclear Information System (INIS)

    Joos, Fortunat

    1994-01-01

    An improved understanding of the global carbon cycle is crucial to global climate change research. The uncertainties surrounding the level of oceanic carbon uptake are discussed. A revision downwards of 25% in the currently accepted figure is suggested by authors who base their estimates on a new analysis of the oceanic uptake of radiocarbon released in the atomic bomb tests of the late 1950s and early 1960s. The reduction in uptake level is required to take account of a global imbalance in the bomb-radiocarbon budget in the post test-ban period which emerges from recent carbon-cycle models. Large uncertainties exist in the estimate of the imbalance, however, and bomb-radiocarbon and anthropogenic CO 2 do not behave identically. Any revision of CO 2 uptake estimates may be substantially smaller than the 25% put forward for the bomb-radiocarbon inventory. (UK)

  5. 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

  6. Political Budget Cycle: Mexican Town Halls Case

    Directory of Open Access Journals (Sweden)

    Edgar Alfredo Nande Vazque

    2016-09-01

    Full Text Available In the current economic context, one of the issues of concern is the growth of public spending of municipalities of Mexico and thus increasing public debt. This combines the traditional interest that literature has been devoted to the relationship between economics and politics from the perspective of Political Budget Cycle. The aim of this paper is to analyze the effect of elections in public expenditure management. To this end, a system based on the Generalized Method of Moments (GMM, which uses instrumental variables based on delays and differences of all variables in the model estimator was used. Our findings indicate that there is an expansion of total expenditure, spending on public works and infrastructure and current expenditure contracted work, indicating the preference of politicians for using investment spending to influence voter behavior. The work also notes that citizens value the policies of public expenditure management when making their voting decisions.

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

    International Nuclear Information System (INIS)

    1989-01-01

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

  8. 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...

  9. The European aerosol budget in 2006

    Directory of Open Access Journals (Sweden)

    J. M. J. Aan de Brugh

    2011-02-01

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

  10. Determine Daytime Earth's Radiation Budget from DSCOVR

    Science.gov (United States)

    Su, W.; Thieman, M. M.; Duda, D. P.; Khlopenkov, K. V.; Liang, L.; Sun-Mack, S.; Minnis, P.; SUN, M.

    2017-12-01

    The Deep Space Climate Observatory (DSCOVR) platform provides a unique perspective for remote sensing of the Earth. With the National Institute of Standards and Technology Advanced Radiometer (NISTAR) and the Earth Polychromatic Imaging Camera (EPIC) onboard, it provides full-disk measurements of the broadband shortwave and total radiances reaching the L1 position. Because the satellite orbits around the L1 spot, it continuously observes a nearly full Earth, providing the potential to determine the daytime radiation budget of the globe at the top of the atmosphere. The NISTAR is a single-pixel instrument that measures the broadband radiance from the entire globe, while EPIC is a spectral imager with channels in the UV and visible ranges. The Level 1 NISTAR shortwave radiances are filtered radiances. To determine the daytime TOA shortwave and longwave radiative fluxes, the NISTAR measured shortwave radiances must be unfiltered first. We will describe the algorithm used to un-filter the shortwave radiances. These unfiltered NISTAR radiances are then converted to the full disk shortwave and daytime longwave fluxes, by accounting for the anisotropic characteristics of the Earth-reflected and emitted radiances. These anisotropy factors are determined by using the scene identifications determined from multiple low Earth orbit and geostationary satellites matched into the EPIC field of view. Time series of daytime radiation budget determined from NISTAR will be presented, and methodology of estimating the fluxes from the small unlit crescent of the Earth that comprises part of the field of view will also be described. The daytime shortwave and longwave fluxes from NISTAR will be compared with CERES dataset.

  11. Redwoods, restoration, and implications for carbon budgets

    Science.gov (United States)

    Madej, Mary Ann

    2010-01-01

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

  12. The Structure and Presentation of Provincial Budgets

    Directory of Open Access Journals (Sweden)

    Bev Dahlby

    2015-05-01

    often too slow to be effective during a recession. It is a particularly so in Alberta, where unemployment rates are low and skilled labour is already at a shortage. And the idea that it is somehow fair to saddle future generations with paying for infrastructure they did not vote to build is problematic and permits current generations the ability to be more reckless than they might otherwise. But more to the point, most of the benefits of infrastructure is enjoyed by the generations who are living when it is built; less than 20 per cent of its utility accrues to unborn generations. Furthermore, the tax-smoothing argument implies that taxes should be increased (or other current spending cut to finance an infrastructure program so that the present value of fiscal surpluses cover the debt incurred in financing construction — the key to satisfying the condition of debt solvency. Some infrastructure does “pay for itself” — when user fees or tolls are applied — and in those cases debt financing can be justified. But this almost never happens. Despite claims to the contrary, the cost of a school or a hospital can never be recouped in the higher productivity and wealth it might bring to the jurisdiction, since income taxes (particularly in Alberta are so low. Therefore, when a province announces that it plans to build things, it should also indicate how it will raise the necessary funding to pay for it, rather than borrowing. This is not a message that provincial politicians will want to hear; indeed, their entire budgeting model — based on accrual accounting and capital budgeting — is predicated on the assumption that infrastructure is an asset rather than an expense, despite the fact that maintenance costs make every infrastructure project an ongoing obligation. This model — in part the result of balanced-budget rules — is the primary reason why the public finds provincial budgets to be notoriously incomprehensible. The self-imposed balanced-budget rules

  13. Cycle-Based Budgeting and Continuous Improvement at Jefferson County Public Schools: Year 1 Report

    Science.gov (United States)

    Yan, Bo

    2016-01-01

    This report documents the first-year of implementing Cycle-based Budgeting at Jefferson County Public Schools (Louisville, KY). To address the limitations of incremental budgeting and zero-based budgeting, a Cycle-based Budgeting model was developed and implemented in JCPS. Specifically, each new program needs to submit an on-line budget request…

  14. 25 CFR 1000.105 - What are self-governance base budgets?

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 2 2010-04-01 2010-04-01 false What are self-governance base budgets? 1000.105 Section... Base Budgets § 1000.105 What are self-governance base budgets? (a) A Tribe/Consortium self-governance base budget is the amount of recurring funding identified in the President's annual budget request to...

  15. 10 CFR 434.602 - Determination of the annual energy budget.

    Science.gov (United States)

    2010-01-01

    ... following exceptions: The Energy Use Budget shall be stated in units of Btu/ft2/yr and the simulation tool... case by case calculation of the Energy Use Budget, the designer may construct Energy Use Budget tables... corresponding Energy Use Budgets calculated on a case by case basis according to this section. Energy Use Budget...

  16. 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

  17. 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 ...

  18. 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

  19. Zero Base Budgeting: A New Planning Tool for New Colleges.

    Science.gov (United States)

    Adamson, Willie D.

    Zero-base budgeting is presented as the functional alternative to the community college funding crisis which may be precipitated by passage in June 1978 of the Jarvis Amendment (Proposition 13) in California. Defined as the management of scarce resources on a cost/benefit basis to achieve pre-determined goals, zero-base budgeting emphasizes…

  20. 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…

  1. California Bus Aid Still in Budget Cross Hairs

    Science.gov (United States)

    Fleming, Nora

    2012-01-01

    California legislators swiftly passed a budget bill last week aimed at sheltering school busing dollars from a midyear budget cut many districts and advocates said particularly hurt rural school systems, along with urban districts with desegregation plans. While the measure, which Gov. Jerry Brown was expected to sign into law, would restore $248…

  2. 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...

  3. 7 CFR 1209.50 - Budget and expenses.

    Science.gov (United States)

    2010-01-01

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

  4. 7 CFR 1218.50 - Budget and expenses.

    Science.gov (United States)

    2010-01-01

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

  5. 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 ...

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

    DEFF Research Database (Denmark)

    Jakobsen, Mads Leth; Pallesen, Thomas

    2017-01-01

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

  7. 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...

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

    African Journals Online (AJOL)

    Game play in budgeting is not new. They are routine behaviours adopted by managers and subordinates to cope with pressures inherent in the budgetary negation process or deliberate and pre-meditated manipulation of performance variables by managers to project an overtly conservative image into their budget.

  9. 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

  10. 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 ...

  11. 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…

  12. Integration of small computers in the low budget facility

    International Nuclear Information System (INIS)

    Miller, G.E.; Crofoot, T.A.

    1988-01-01

    Inexpensive computers (PC's) are well within the reach of low budget reactor facilities. It is possible to envisage many uses that will both improve capabilities of existing instrumentation and also assist operators and staff with certain routine tasks. Both of these opportunities are important for survival at facilities with severe budget and staffing limitations. (author)

  13. Break-even Analysis: Tool for Budget Planning

    Science.gov (United States)

    Lohmann, Roger A.

    1976-01-01

    Multiple funding creates special management problems for the administrator of a human service agency. This article presents a useful analytic technique adapted from business practice that can help the administrator draw up and balance a unified budget. Such a budget also affords reliable overview of the agency's financial status. (Author)

  14. 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.

  15. 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 ...

  16. 42 CFR 412.352 - Budget neutrality adjustment.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 2 2010-10-01 2010-10-01 false Budget neutrality adjustment. 412.352 Section 412.352 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES... § 412.352 Budget neutrality adjustment. For FY 1992 through FY 1995, CMS will determine an adjustment to...

  17. 45 CFR 63.19 - Budget revisions and minor deviations.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 1 2010-10-01 2010-10-01 false Budget revisions and minor deviations. 63.19 Section 63.19 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION GRANT PROGRAMS... Budget revisions and minor deviations. Pursuant to § 74.102(d) of this title, paragraphs (b)(3) and (b)(4...

  18. 34 CFR 75.264 - Transfers among budget categories.

    Science.gov (United States)

    2010-07-01

    ... 34 Education 1 2010-07-01 2010-07-01 false Transfers among budget categories. 75.264 Section 75.264 Education Office of the Secretary, Department of Education DIRECT GRANT PROGRAMS How Grants Are Made Miscellaneous § 75.264 Transfers among budget categories. A grantee may, notwithstanding any...

  19. 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).

  20. Ozone and carbon monoxide budgets over the Eastern Mediterranean

    NARCIS (Netherlands)

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

    2016-01-01

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

  1. 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.

  2. 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...

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

    Science.gov (United States)

    Gastellu-Etchegorry, J. P.

    2008-12-01

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

  4. THE BUDGET PROGRAM: ECONOMIC CONTENT AND PRACTICE OF IMPLEMENTATION

    Directory of Open Access Journals (Sweden)

    Iryna Shevchenko

    2017-09-01

    Full Text Available The aim of the article is to analyse the practice of the economic content of budget programs’ implementation in Ukraine. The definition of the budget program is given. It is noted that, in the Ukrainian legislative area, there is a wide range of programs, namely: programs of economic and social development of Ukraine; Government activity programs; state target programs; local programs for the socio-economic and cultural development. The author reviews in more detail the differences between the budget program and the state target program since it is these types of programs that are most confusing. It is emphasized that there is a certain interconnection between budget and state target programs and a strategic document. Thus, in order to achieve the corresponding goal and fulfil the tasks set out in the paper and aim at solving urgent problems of development, it is necessary to develop concrete ways in the context of branches of the economy. Methodology. The study of the indicators of planned and fully financed state budget programs, planned and spent expenditures for the financing of budget programs for 2011– 2015, as well as the polynomial trend of planned expenditures for the financialization of budget programs for 2011– 2017, is conducted. The interrelation between elements of budget programs and their characteristic features is studied. Indicators of the implementation of budget programs applied in international practice are considered and analysed, namely: Great Britain, Australia, New Zealand, USA. Results. The author systematized the views of scientists on the performance indicators of budget programs. The analysis of the professional literature on this issue allowed generalizing the main classification features, which, according to the author, should be fixed at the legislative level. Practical implication. The author proposed an additional classification mark “Depending on the degree of risk of non-fulfilment of the program

  5. Capital budgeting practices used by selected listed South African firms

    Directory of Open Access Journals (Sweden)

    John Hall

    2011-05-01

    Full Text Available This article investigates the application of capital budgeting techniques and the incorporation of risk into the capital budgeting process among a sample of South African industrial firms listed on the JSE Securities Exchange for at least ten years. Previous international and local research on this topic indicated a preference for the internal rate of return (IRR as a capital budgeting method over the net present value (NPV, and that risk incorporation was relatively rarely incorporated into the capital budgeting process. The results of this study indicate that the NPV is just as popular as, and sometimes more so than, the IRR. Furthermore, compared to previous studies, risk is incorporated into evaluating capital budgeting projects more often. Sensitivity analysis is the most popular method, but adjustments to the cash flows and discount rate are becoming more popular. During the last decade the use of non-financial criteria to accept or reject a project has also increased in South Africa.

  6. 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

  7. 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

  8. 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

  9. 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

  10. An Analysis of improvisational budgeting from calendar year 1990 to 1999

    OpenAIRE

    Buell, Richard C.

    2002-01-01

    Approved for public release, distribution is unlimited Improvisational budgeting represents an interruption to the normal budgeting process, resulting in costly delays to the defense Planning Programming and Budgeting Process (PPBS). A normal congressional budget process was characterized by Congress' ability to follow established procedures, complete their budget in a timely manner and fulfill their expected roles for applying incremental adjustments to the budget. The latent pro-spending...

  11. 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.

  12. 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.

  13. Successful Control of Major Project Budgets

    Directory of Open Access Journals (Sweden)

    Steen Lichtenberg

    2016-07-01

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

  14. 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

    1998-12-31

    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.

  15. 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.

  16. 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.

  17. Energy budget of the volcano Stromboli, Italy

    Science.gov (United States)

    Mcgetchin, T. R.; Chouet, B. A.

    1979-01-01

    The results of the analyses of movies of eruptions at Stromboli, Italy, and other available data are used to discuss the question of its energy partitioning among various energy transport mechanisms. Energy is transported to the surface from active volcanoes in at least eight modes, viz. conduction (and convection) of the heat through the surface, radiative heat transfer from the vent, acoustical radiation in blast and jet noise, seismic radiation, thermal energy of ejected particles, kinetic energy of ejected particles, thermal energy of ejected gas, and kinetic energy of ejected gas. Estimated values of energy flux from Stromboli by these eight mechanisms are tabulated. The energy budget of Stromboli in its normal mode of activity appears to be dominated by heat conduction (and convection) through the ground surface. Heat carried by eruption gases is the most important of the other energy transfer modes. Radiated heat from the open vent and heat carried by ejected lava particles also contribute to the total flux, while seismic energy accounts for about 0.5% of the total. All other modes are trivial by comparison.

  18. An Analysis of Improvisational Budgeting from Calendar Year 1990 to 1999

    National Research Council Canada - National Science Library

    Buell, Richard

    2002-01-01

    ...). A normal congressional budget process was characterized by Congress' ability to follow established procedures, complete their budget in a timely manner and fulfill their expected roles for applying...

  19. 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.

  20. Coping strategies and attitudes to food in budget constrained households

    DEFF Research Database (Denmark)

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

    2015-01-01

    of food budget constraints (this includes: abstaining from luxury, prioritizing cheaper food, household efficiency) is associated with a reduced risk of obesity. Using a combined dataset with respondents that completed both the 2008 and 2012 questionnaire (approximately N=1080) we then examine whether...... people who (in 2012) report that they are budget restrained have changed food values from 2008 to 2012 (we look at health considerations and importance attached to food quality) Following that, it is analyzed to what extent changes in food attitudes explain the higher obesity levels in the group...... of respondents that are budget constrained....

  1. 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

  2. Climate change and the federal budget. CBO memorandum

    International Nuclear Information System (INIS)

    1998-08-01

    This Congressional Budget Office (CBO) memorandum was prepared at the request of the Senate Committee on the Budget to document current US efforts in the area of global climate change and to review current federal spending programs and tax policies that relate to climate change. The memorandum also describes proposals contained in the President's 1999 budget for funding for those programs and several new tax policies. It should be helpful to policymakers as they consider options to respond to international proposals for reducing the threat of climate change

  3. 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.

  4. THE DISKMASS SURVEY. II. ERROR BUDGET

    International Nuclear Information System (INIS)

    Bershady, Matthew A.; Westfall, Kyle B.; Verheijen, Marc A. W.; Martinsson, Thomas; Andersen, David R.; Swaters, Rob A.

    2010-01-01

    We present a performance analysis of the DiskMass Survey. The survey uses collisionless tracers in the form of disk stars to measure the surface density of spiral disks, to provide an absolute calibration of the stellar mass-to-light ratio (Υ * ), and to yield robust estimates of the dark-matter halo density profile in the inner regions of galaxies. We find that a disk inclination range of 25 0 -35 0 is optimal for our measurements, consistent with our survey design to select nearly face-on galaxies. Uncertainties in disk scale heights are significant, but can be estimated from radial scale lengths to 25% now, and more precisely in the future. We detail the spectroscopic analysis used to derive line-of-sight velocity dispersions, precise at low surface-brightness, and accurate in the presence of composite stellar populations. Our methods take full advantage of large-grasp integral-field spectroscopy and an extensive library of observed stars. We show that the baryon-to-total mass fraction (F bar ) is not a well-defined observational quantity because it is coupled to the halo mass model. This remains true even when the disk mass is known and spatially extended rotation curves are available. In contrast, the fraction of the rotation speed supplied by the disk at 2.2 scale lengths (disk maximality) is a robust observational indicator of the baryonic disk contribution to the potential. We construct the error budget for the key quantities: dynamical disk mass surface density (Σ dyn ), disk stellar mass-to-light ratio (Υ disk * ), and disk maximality (F *,max disk ≡V disk *,max / V c ). Random and systematic errors in these quantities for individual galaxies will be ∼25%, while survey precision for sample quartiles are reduced to 10%, largely devoid of systematic errors outside of distance uncertainties.

  5. Nutrient budgets for large Chinese estuaries

    Directory of Open Access Journals (Sweden)

    S. M. Liu

    2009-10-01

    Full Text Available Chinese rivers deliver about 5–10% of global freshwater input and 15–20% of the global continental sediment to the world ocean. We report the riverine fluxes and concentrations of major nutrients (nitrogen, phosphorus, and silicon in the rivers of the contiguous landmass of China and Korea in the northeast Asia. The rivers are generally enriched with dissolved inorganic nitrogen (DIN and depleted in dissolved inorganic phosphate (PO43− with very high DIN: PO43− concentration ratios. DIN, phosphorus, and silicon levels and loads in rivers are mainly affected by agriculture activities and urbanization, anthropogenic activities and adsorption on particulates, and rock types, climate and physical denudation intensity, respectively. Nutrient transports by rivers in the summer are 3–4 times higher than those in the winter with the exception of NH4+. The flux of NH4+ is rather constant throughout the year due to the anthropogenic sources such as the sewer discharge. As nutrient composition has changed in the rivers, ecosystems in estuaries and coastal sea have also changed in recent decades. Among the changes, a shift of limiting nutrients from phosphorus to nitrogen for phytoplankton production with urbanization is noticeable and in some areas silicon becomes the limiting nutrient for diatom productivity. A simple steady-state mass-balance box model was employed to assess nutrient budgets in the estuaries. The major Chinese estuaries export <15% of nitrogen, <6% of phosphorus required for phytoplankton production and ~4% of silicon required for diatom growth in the Chinese Seas (Bohai, Yellow Sea, East China Sea, South China Sea. This suggests that land-derived nutrients are largely confined to the immediate estuaries, and ecosystem in the coastal sea beyond the estuaries is mainly supported by other nutrient sources such as regeneration, open ocean and

  6. Optimal infrastructure maintenance scheduling problem under budget uncertainty.

    Science.gov (United States)

    2010-05-01

    This research addresses a general class of infrastructure asset management problems. Infrastructure : agencies usually face budget uncertainties that will eventually lead to suboptimal planning if : maintenance decisions are made without taking the u...

  7. 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.

  8. [Guidelines for budget impact analysis of health technologies in Brazil].

    Science.gov (United States)

    Ferreira-Da-Silva, Andre Luis; Ribeiro, Rodrigo Antonini; Santos, Vânia Cristina Canuto; Elias, Flávia Tavares Silva; d'Oliveira, Alexandre Lemgruber Portugal; Polanczyk, Carisi Anne

    2012-07-01

    Budget impact analysis (BIA) provides operational financial forecasts to implement new technologies in healthcare systems. There were no previous specific recommendations to conduct such analyses in Brazil. This paper reviews BIA methods for health technologies and proposes BIA guidelines for the public and private Brazilian healthcare system. The following recommendations were made: adopt the budget administrator's perspective; use a timeframe of 1 to 5 years; compare reference and alternative scenarios; consider the technology's rate of incorporation; estimate the target population by either an epidemiological approach or measured demand; consider restrictions on technologies' indication or factors that increase the demand for them; consider direct and averted costs; do not adjust for inflation or discounts; preferably, integrate information on a spreadsheet; calculate the incremental budget impact between scenarios; and summarize information in a budget impact report.

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

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

    2018-01-11

    Jan 11, 2018 ... I recently attended an event on gender-responsive budgeting (GRB) in ... a commitment to gender parity in the Cabinet, and the recent launch of a Feminist ... Policy, Canada is demonstrating its commitment to gender equality.

  10. 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...

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

    African Journals Online (AJOL)

    Admin

    KEYWORDS: Budgeting, Visual Arts, Management, Arts organizations. INTRODUCTION ... materials, equipment and personnel training .... development in any artistic firm is based on the strategies and ... expenses. The structure ought to also.

  12. Building a Library Web Server on a Budget.

    Science.gov (United States)

    Orr, Giles

    1998-01-01

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

  13. 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...

  14. The hydrological characterisation and water budget of a South ...

    African Journals Online (AJOL)

    The hydrological characterisation and water budget of a South African rehabilitated ... Hydrograph separation, based on stable isotopes (18O), revealed that the ... during the summer rains when the wetlands soil moisture deficit is close to 0, ...

  15. 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...

  16. 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...

  17. The America COMPETES Act and the FY2009 Budget

    National Research Council Canada - National Science Library

    Stine, Deborah D

    2008-01-01

    .... An issue for Congress is whether FY2009 appropriations will. The Presidents s Office of Science and Technology Policy reports that the FY2009 budget request includes funding for America COMPETES Act initiatives at 88...

  18. The eddy kinetic energy budget in the Red Sea

    KAUST Repository

    Zhan, Peng; Subramanian, Aneesh C.; Yao, Fengchao; Kartadikaria, Aditya R.; Guo, Daquan; Hoteit, Ibrahim

    2016-01-01

    The budget of eddy kinetic energy (EKE) in the Red Sea, including the sources, redistributions and sink, is examined using a high-resolution eddy-resolving ocean circulation model. A pronounced seasonally varying EKE is identified, with its maximum

  19. The U.S. Intelligence Budget: A Basic Overview

    National Research Council Canada - National Science Library

    Daggett, Stephen

    2004-01-01

    The 9/11 Commission recommended that a new National Intelligence Director (NID) should have control over the personnel and budgets of all agencies that collect and analyze national foreign intelligence to foster more cooperation...

  20. The Budget Scoring Alternatives Financing Methods for Defense Requirements

    National Research Council Canada - National Science Library

    Leos, Leonard; Rouleau, Paul; Wadsworth, Mark

    2007-01-01

    .... One of the major impediments to using alternative forms of procurement financing for acquiring defense capabilities is in the budgetary treatment, or "scoring," of these initiatives by the Congressional Budget Office (CBO...

  1. Budget Scoring of Alternative Financing Methods for Defense Requirements

    National Research Council Canada - National Science Library

    Leos, Leonard; Rouleau, Paul; Wadsworth, Mark

    2007-01-01

    .... One of the major impediments to using alternative forms of procurement financing for acquiring defense capabilities is in the budgetary treatment, or scoring, of these initiatives by the Congressional Budget Office (CBO...

  2. A water budget approach to instream flow maintenance

    International Nuclear Information System (INIS)

    Waddle, T.

    1991-01-01

    Storage reallocation is a current issue at many Federal water storage facilities that have hydroelectric generation. Allocation of storage to support instream flows is one of the changes being considered. In this paper, a portion of storage is dedicated to supplying instream flows. The author defines this storage account as a water budget and operate it to provide instream habitat below the reservoir. The author uses a limiting event model, the effective habitat time series, to determine when water budget releases will produce habitat benefits. The effective habitat time series acts as a surrogate for fish population and reflects the mid to long term influence of water management decisions on the life cycle of a fish species. The author develops an operation rule for the water budget that considers water rights and habitat events. The paper concludes by contrasting the habitat benefits of water budget operation with fixed minimum flow requirements

  3. Nuclear budget up 9.6% for fiscal 1981

    International Nuclear Information System (INIS)

    1981-01-01

    After reviewing the overall governmental budgets for fiscal 1981 including energy budget, the nuclear budget for the Science and Technology Agency and the Ministry of International Trade and Industry is described. The 1981 nuclear budget amounts to 178,013 million yen in general account, 4.2% increase over the previous year; and 93,237 million yen, increase of 17.3%, in the special account for power source development. The total is 271,250 million yen. For the STA, budgetary allocations were made for researches on nuclear power safety, a multi-purpose high temperature gas-cooled reactor and nuclear fusion in Japan Atomic Energy Research Institute, developments of FBR and ATR and nuclear fuel cycle in Power Reactor and Nuclear Fuel Development Corporation, and so on. For the MITI, allocations were made for nuclear plant safety, nuclear fuel cycle, and others. (Mori, K.)

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

    Science.gov (United States)

    Zakirova, Venera

    2014-11-01

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

  5. Louisiana DOTD maintenance budget allocation system: final report.

    Science.gov (United States)

    2002-11-01

    This project developed a computer system to assist Louisiana Department of Transportation and Development (LA DOTD) maintenance managers in the preparation of zero-based, needs-driven annual budget plans for routine maintenance. This includes pavemen...

  6. Measuring Earth's Radiation Budget from the Vicinity of the Moon

    Science.gov (United States)

    Swartz, W. H.; Lorentz, S. R.; Erlandson, R. E.; Cahalan, R. F.; Huang, P. M.

    2018-02-01

    We propose to measure Earth's radiation budget (integrated total and solar-reflected shortwave) using broadband radiometers and other technology demonstrated in space. The instrument is compact, autonomous, and has modest resource requirements.

  7. EVOLUTION OF APPROACHES TO FINANCE THE BUDGET DEFICIT

    Directory of Open Access Journals (Sweden)

    K. Cherkashyna

    2014-12-01

    Full Text Available In the article, the causes and existence of the state budget deficit are defined. The main source of budget deficit financing in historical retrospective are considered. The most popular government securities which issued in foreign countries are compared in the article. The dynamics of the budget deficit in Ukraine and the sources of its coverage are analyzed in the article. There are three main types of government securities in Ukraine, such as: national currency-denominated government bonds, foreign currency-denominated government bonds and target government bonds. The main market maker of the government bonds' market is National Bank of Ukraine. The volume of resources, which are mobilized from the issue of the national currency-denominated government bonds are major then the volume of resources, which are mobilized from the issue of the foreign currency-denominated government bonds The necessity of further improvement of government securities as an important source of budget deficit financing is emphasized.

  8. 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)

  9. 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.

  10. 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).

  11. Pengaruh Partisipasi Anggaran dan Kejelasan Sasaran Anggaran terhadap Budgetary Slack dengan Informasi Asimetri, Komitmen Organisasi, dan Budget Emphasis sebagai Pemoderasi

    OpenAIRE

    Murtin, Alek; Septiadi, Taufiq Bayu

    2011-01-01

    This study tries to understand the influences of (1) budget participation to budgetary slack, (2) budget goal clarity to budget slack, (3) asymmetry information on the relation of budget participation as well as budgetary slack, (4) organizational commitment on the relation of budget participation as well as budgetary slack, (5) budget emphasis on the relation of budget participation as well as budgetary slack, (6) asymmetry information on the relation of budget goal clarity as well as bud...

  12. Inflationary effects of budget deficit financing in contemporary economies

    OpenAIRE

    Angela Boariu; Irina Bilan

    2007-01-01

    This paper tries to analyse the relations existing between the different ways of financing budget deficit and inflation, underlining the terms of these relations and the involved social and economic effects. An important source of inflation is considered to be the financing of budget deficits by direct appeal to the central bank's resources, nowadays forbidden by law in most countries for its negative impact. Nevertheless, inflation can also appear as a consequence of debt financing of the bu...

  13. The impact of a budget deficit on inflation in Zimbabwe

    OpenAIRE

    Makochekanwa, Albert

    2008-01-01

    The Zimbabwean economy is one of the many numbers of countries that has experienced a relatively high fiscal deficit for a prolonged period with the result of a high inflationary environment. This paper examines the deficit-inflation nexus in the Zimbabwean economy and establishes the causal link that runs from the budget deficit to the inflation rate using Johansen (1991, 1995) cointegration technique over the period 1980 – 2005. Due to massive monetization of the budget deficit, significant...

  14. Impact of Budget Deficit on Inflation in Zimbabwe

    OpenAIRE

    Albert Makochekanwa

    2011-01-01

    The Zimbabwean economy is one of the countries that once experienced a relatively high fiscal deficit for a prolonged period which resulted in a hyper inflationary environment. This paper examines the deficit-inflation nexus in the Zimbabwean economy and establishes the causal link that runs from the budget deficit to the inflation rate using Johansen (1991, 1995) cointegration technique over the period 1980 to 2005. Due to massive monetization of the budget deficit, significant inflationary ...

  15. Variable-Base Budgeting for R&D

    OpenAIRE

    Robert W. Blanning

    1981-01-01

    An issue of theoretical and practical importance to R&D managers is the proper allocation of an organization's resources between the periodic selection and budgeting of R&D projects and the implementation of these projects. One possibility is to consider previous allocations as an established base and to restrict the attention of R&D managers to an examination of any subsequent deviations from the base. The advantage of this strategy, often called incremental budgeting, is that it focuses man...

  16. A Note on Interest Rates and Structural Federal Budget Deficits

    OpenAIRE

    Kitchen, John

    2002-01-01

    This paper provides evidence on the response of interest rates to Federal budget deficits. A simple model is presented that incorporates the role of monetary policy in the determination of short-run interest rates and that ascribes the effects of government budget imbalances on the term structure of interest rates to uncertainty about the expected evolution of inflation and real interest rates. Empirical results support the view that the term structure of interest rates is affected by Fede...

  17. 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

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

    Science.gov (United States)

    2006-08-01

    the growth of quarterly corporate income tax payments due in September. 6 THE BUDGET AND ECONOMIC OUTLOOK: AN UPDATETable 1-3. CBO’s Baseline Budget...receipts relative to GDP is expected to be offset by reductions in corporate income tax receipts and (to a lesser extent) in receipts from estate...taxes—have also contrib- uted to the latest technical revisions: B This year’s corporate income tax receipts are higher than can be explained by

  19. Problems of Funding Russian Colleges and the Budget Reform

    OpenAIRE

    Svetlana Soljannikova

    2006-01-01

    The government policy in the sphere of funding colleges should pursue the following two goals: first, to improve the mechanism of funding colleges from the budget, and second, to diversify the sources of funding for the sector. The article analyzes different means and models for the funding of colleges. The drawbacks of the current mechanism for funding colleges from the budget are considered, and the reasons for these problems are discussed. The problems of establishing standards of per capi...

  20. 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.

  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. How to market budget hotels in Thailand to international people

    OpenAIRE

    Pitakanonda, Weetara

    2010-01-01

    Purpose: The purpose of this research is to suggest how to market budget hotels in Thailand to international people by regarding two main areas, namely the factors controlled by hotels (Marketing mix), and individual aspects of consumer behaviour. Furthermore, another purpose of this paper is to investigate the important aspects needed by international guests in order to provide important information to budget hotel owners to develop their businesses so as to provide the best services to cust...

  3. ON THE ESSENCE AND EFFICIENCY OF PROGRAMME BUDGETING

    Directory of Open Access Journals (Sweden)

    Andrei PETROIA

    2017-12-01

    Full Text Available The program budgeting applies to cases where expenditure is classified in the budget by objectives (outcomes and outputs rather than solely by economic categories (i.e., inputs such as salaries and organizational category. Performance budgeting (or performance-informed budgeting refers to a wider set of initiatives intended to strengthen the links between the funds provided and the results achieved through ensuring performance information is used in resource allocation decision making. Program and performance budgeting reforms should, therefore, provide information in a way that informs choices about spending alternatives and should improve transparency and accountability of government. There is no “best practice” approach, more “best fit” and the unique context of each country needs to be considered. It could be noted that some key public finance specialists recommend getting the “basics” right first as a priority. At the end of given research, there is introduced an experience of programme budgeting in Hungary, which has already have good results of its use.

  4. Political Broker and Budget Mafia in Indonesian Parliament

    Directory of Open Access Journals (Sweden)

    Moh. Ilham A. Hamudy

    2014-09-01

    Full Text Available Budget mafia practices and brokerage phenomenon in ministries/agencies and the parliament in the country's financial dredge is very alarming. Not counted how much money is successfully robbed. The modus is varying, so it is not easy to dismantle. Because expert move, the law enforcers had trouble catching them. This article tried to describe the mode of action and often they do. The method is done by tracing the various reports in newspapers. From tracking and in-depth analysis, it could be concluded that in order to minimize the action of brokers and budget mafia practices there are some necessary steps. First, fixing the finances system of political parties, reducing the dominance of parliament in budget management and election of public officials, and encourage law enforcement. Second, transparency debates the state budget in the parliament to be a key budget reforms. Third, the involvement of the community is also important to increase the transparency of the state budget discussions.

  5. 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.

  6. 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...

  7. Stormwater Infrastructure Effects on Urban Nitrogen Budgets

    Science.gov (United States)

    Hale, R. L.; Turnbull, L.; Earl, S.; Moratto, S.; Shorts, D.; Grimm, N. B.

    2012-12-01

    The effects of urbanization on downstream ecosystems, particularly due to changes in nutrient inputs and altered hydrology are well studied. Less is known, however, about nutrient transport and processing within urban watersheds. Previous research has focused on the roles of land cover and land use but drainage system design and configuration also are apt to play a significant role in controlling the transport of water and nutrients downstream. Furthermore, variability in drainage systems within and between cities may lead to differences in the effects of urbanization on downstream ecosystems over time and space. We established a nested stormwater sampling network with 10 watersheds ranging in size from 5 to 22,000 ha in the Indian Bend Wash watershed in Scottsdale, AZ. Small (density residential) but were drained by a variety of stormwater infrastructure including surface runoff, pipes, natural or engineered washes, and retention basins. We quantified discharge and precipitation at the outflow of each subwatershed and collected stormwater and rainfall samples for analyses of dissolved nitrogen species and δ15N, δ18O and Δ17O isotopes of nitrate (NO3) over two years. We also measured potential denitrification rates in washes and retention basins within our sites, and collected soil and pavement samples to describe pools of N within our watersheds. We used these data in combination with literature data on soil N transformations to construct N budgets for each watershed for a single event and at annual scales. We found that stormwater infrastructure type strongly affects N retention. Watersheds with surface or pipe drainage were sources of N downstream, whereas watersheds drained by washes or retention basins retained 70-99% of N inputs in rainfall. Event scale N retention was strongly correlated with hydrologic connectivity, as measured by runoff coefficients. Differences in δ15N, δ18O, and Δ17O isotopes of NO3 suggested that watersheds with decreased

  8. 75 FR 45672 - Collection of Information Under Review by Office of Management and Budget

    Science.gov (United States)

    2010-08-03

    ... OFFICE OF MANAGEMENT AND 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....), the Office of Management and Budget (OMB) invites the general public and Federal agencies to comment...

  9. The Miracle of Money! Managing LRC Budgets, Funds and Fund Raising.

    Science.gov (United States)

    McLaren, M. Bruce

    1994-01-01

    Describes the management of a learning resource center (LRC) budget. Topics discussed include controlling a budget, keeping records, managing grants, managing petty cash, responding to unexpected expenses, managing capital outlay dollars, managing insurance, balancing budgets, budget stretching strategies, and fund raising. (JLB)

  10. 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…

  11. 40 CFR 60.4122 - Information requirements for Hg budget permit applications.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 6 2010-07-01 2010-07-01 false Information requirements for Hg budget... requirements for Hg budget permit applications. A complete Hg Budget permit application shall include the following elements concerning the Hg Budget source for which the application is submitted, in a format...

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

    Science.gov (United States)

    2011-06-01

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

  13. 40 CFR 96.85 - NOX Budget opt-in permit contents.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 20 2010-07-01 2010-07-01 false NOX Budget opt-in permit contents. 96... (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS Individual Unit Opt-ins § 96.85 NOX Budget opt-in permit contents. (a) Each NOX Budget opt-in permit...

  14. 40 CFR 96.24 - Effective date of initial NOX Budget permit.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 20 2010-07-01 2010-07-01 false Effective date of initial NOX Budget... PROGRAMS (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS Permits § 96.24 Effective date of initial NOX Budget permit. The initial NOX Budget permit...

  15. 40 CFR 97.85 - NOX Budget opt-in permit contents.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 20 2010-07-01 2010-07-01 false NOX Budget opt-in permit contents. 97... (CONTINUED) FEDERAL NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS Individual Unit Opt-ins. § 97.85 NOX Budget opt-in permit contents. (a) Each NOX Budget opt-in permit will contain all elements...

  16. 40 CFR 97.83 - Applying for NOX Budget opt-in permit.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 20 2010-07-01 2010-07-01 false Applying for NOX Budget opt-in permit... PROGRAMS (CONTINUED) FEDERAL NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS Individual Unit Opt-ins. § 97.83 Applying for NOX Budget opt-in permit. (a) Applying for initial NO X Budget opt...

  17. 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.

  18. 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

  19. 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.

  20. The Boundary Between Planning and Incremental Budgeting: Empirical Examination in a Publicly-Owned Corporation

    OpenAIRE

    S. K. Lioukas; D. J. Chambers

    1981-01-01

    This paper is a study within the field of public budgeting. It focuses on the capital budget, and it attempts to model and analyze the capital budgeting process using a framework previously developed in the literature of incremental budgeting. Within this framework the paper seeks to determine empirically whether the movement of capital expenditure budgets can be represented as the routine application of incremental adjustments over an existing base of allocations and whether further, forward...

  1. Place of Budget Management in the General System of Trade Enterprise Management

    OpenAIRE

    Kravchenko Olena S.; Brahina Olha S.

    2014-01-01

    The article grounds urgency of identification of the place of budget management in the general system of trade enterprise management. It analyses points of view of economists with respect to definitions of the “budgeting” and “budget management” terms. It considers main functions of budget management. It identifies the place of budget management in the general system of enterprise management. Pursuant to definition of the budget management as a managerial technology, which should meet a numbe...

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

    OpenAIRE

    Robusti, Fiorenza

    2012-01-01

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

  3. Pengaruh Participation Budgeting, Information Asimetry dan Job Relevant Information terhadap Budget Slack pada Institusi Pendidikan (Studi pada Institusi Pendidikan Universitas Kristen Maranatha)

    OpenAIRE

    K. S., Christine Dwi; Agustina, Lidya

    2010-01-01

    The purpose of this research is to analyze and examine the hyphothesis effect of participation budgeting on job relevant information and  information asimetry as a moderating variable , and effect of participation budgeting and information asimetry on budget slack and job relevant information as mediating varible. The respondent of this research are 30 structural staf of program and ministry in Maranatha Christian University who have participated to make  budgeting. This method that...

  4. Optimal Referral Reward Considering Customer’s Budget Constraint

    Directory of Open Access Journals (Sweden)

    Dan Zhou

    2015-12-01

    Full Text Available Everyone likes Porsche but few can afford it. Budget constraints always play a critical role in a customer’s decision-making. The literature disproportionally focuses on how firms can induce customer valuations toward the product, but does not address how to assess the influence of budget constraints. We study these questions in the context of a referral reward program (RRP. RRP is a prominent marketing strategy that utilizes recommendations passed from existing customers to their friends and effectively stimulates word of mouth (WoM. We build a stylized game-theoretical model with a nested Stackelberg game involving three players: a firm, an existing customer, and a potential customer who is a friend of the existing customer. The budget is the friend’s private information. We show that RRPs might be optimal when the friend has either a low or a high valuation, but they work differently in each situation because of the budget. Furthermore, there are two budget thresholds, a fixed one and a variable one, which limit a firm’s ability to use rewards.

  5. Entropy budget of the earth,atmosphere and ocean system

    Institute of Scientific and Technical Information of China (English)

    GAN Zijun; YAN Youfangand; QI Yiquan

    2004-01-01

    The energy budget in the system of the earth, atmosphere and ocean conforms to the first law of thermodynamics, namely the law of conservation of energy, and it is balanced when the system is in a steady-state condition. However, the entropy budget following the second law of thermodynamics is unbalanced. In this paper, we deduce the expressions of entropy flux and re-estimate the earth, atmosphere and ocean annual mean entropy budget with the updated climatologically global mean energy budget and the climatologically air-sea flux data. The calculated results show that the earth system obtains a net influx of negative entropy (-1179.3 mWm-2K-1) from its surroundings, and the atmosphere and the ocean systems obtain a net input of negative entropy at about -537.4 mWm-2K-1 and -555.6 mWm-2K-1, respectively. Calculations of the entropy budget can provide some guidance for further understanding the spatial-temporal change of the local entropy flux, and the entropy production resulting from all kinds of irreversible processes inside these systems.

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

    Directory of Open Access Journals (Sweden)

    Seyed Mohammad Fahimifard

    2016-09-01

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

  7. 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.

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

    Directory of Open Access Journals (Sweden)

    Dr. Mohammad Taghi Sheykhi

    2014-06-01

    Full Text Available The paper aims to explore how happiness, leisure and tourism play role in modern life, and how they are related to household budget. While in the past household budget was totally allotted to the necessities of food, clothing and shelter, nowadays, some portion of the household budget needs to be allotted to leisure and tourism activities ___ leading to happiness. While in the West it is done so, in the developing countries, there is still a long way to go, to achieve that goal. However, tourism has become a popular global happiness and leisure activity. As reported, in 2011, there were over 983 million international tourist arrivals worldwide (UNTWO, 2012. Tourism as a way to happiness is important and vital in some cases. It brings large amount of income in payment for goods and services available. The present paper partly investigates happiness, leisure and tourism in Tehran, Iran through assessing household budget. In that, 623 households were empirically studied to find out happiness, leisure and tourism vs household budget in Iran.

  9. 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.

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

    Science.gov (United States)

    Mather, T. A.

    2012-12-01

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

  11. Participatory health system priority setting: Evidence from a budget experiment.

    Science.gov (United States)

    Costa-Font, Joan; Forns, Joan Rovira; Sato, Azusa

    2015-12-01

    Budget experiments can provide additional guidance to health system reform requiring the identification of a subset of programs and services that accrue the highest social value to 'communities'. Such experiments simulate a realistic budget resource allocation assessment among competitive programs, and position citizens as decision makers responsible for making 'collective sacrifices'. This paper explores the use of a participatory budget experiment (with 88 participants clustered in social groups) to model public health care reform, drawing from a set of realistic scenarios for potential health care users. We measure preferences by employing a contingent ranking alongside a budget allocation exercise (termed 'willingness to assign') before and after program cost information is revealed. Evidence suggests that the budget experiment method tested is cognitively feasible and incentive compatible. The main downside is the existence of ex-ante "cost estimation" bias. Additionally, we find that participants appeared to underestimate the net social gain of redistributive programs. Relative social value estimates can serve as a guide to aid priority setting at a health system level. Copyright © 2015 Elsevier Ltd. All rights reserved.

  12. Atmospheric water budget over the South Asian summer monsoon region

    Science.gov (United States)

    Unnikrishnan, C. K.; Rajeevan, M.

    2018-04-01

    High resolution hybrid atmospheric water budget over the South Asian monsoon region is examined. The regional characteristics, variability, regional controlling factors and the interrelations of the atmospheric water budget components are investigated. The surface evapotranspiration was created using the High Resolution Land Data Assimilation System (HRLDAS) with the satellite-observed rainfall and vegetation fraction. HRLDAS evapotranspiration shows significant similarity with in situ observations and MODIS satellite-observed evapotranspiration. Result highlights the fundamental importance of evapotranspiration over northwest and southeast India on atmospheric water balance. The investigation shows that the surface net radiation controls the annual evapotranspiration over those regions, where the surface evapotranspiration is lower than 550 mm. The rainfall and evapotranspiration show a linear relation over the low-rainfall regions (forcing (like surface net radiation). The lead and lag correlation of water budget components show that the water budget anomalies are interrelated in the monsoon season even up to 4 months lead. These results show the important regional interrelation of water budget anomalies on south Asian monsoon.

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

    Directory of Open Access Journals (Sweden)

    Ciro Gardi

    2007-06-01

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

  14. Fulfill Your Digital Preservation Goals with a Budget Studio

    Directory of Open Access Journals (Sweden)

    Yongli Zhou

    2016-04-01

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

  15. 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.

  16. 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.

  17. Coping with budget restraint in a Scandinavian welfare state

    DEFF Research Database (Denmark)

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

    2015-01-01

    The purpose of this study was to investigate how different types of households react to experiences of food budget restraint in Denmark. The study applied a mixed method design, based on survey data and on qualitative interviews. The qualitative data source consisted of interviews with 30...... institute GfK ConsumerTracking Scandinavia. Using both data sources the study explored how shopping, storing, cooking and eating practices changed as a consequence of experienced restraints on the food budget. The quantitative results revealed how differences in terms of application of various types...... of strategies are related to different levels of food budget restrictions. Strategies applied to storing and cooking food in more efficient manners were widely practiced across all groups. Strategies which affected eating experiences, such as compromising the tastiness of food and giving up social ties involved...

  18. 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....

  19. The Dominance of Indirect Taxes in Estonian State Budget

    Directory of Open Access Journals (Sweden)

    Olev Raju

    2013-01-01

    Full Text Available Recession has sharply erected the question of tax burden and the optimal proportion of different kinds of taxes among the incomes of the budget. Indirect taxes and consumption taxes, which proportion is different according to different methodologies, dominate in Estonian state budget. The buoyancy of a tax system based on taxes of that kind is especially weak during the recession. Difficulties concerning the incomes of budget have arisen the necessity for lifting taxes, which is possible as the tax burden is low now. But a sharp question of the optimal level of taxes is going to be raised. A formula for indirect tax optimum according to Ramsey taxes and Slutski decomposition has been proposed in the article.

  20. THE ISSUEOFSTRENGTHENING BUDGET CAPACITY FOR ENSURING THE FINANCIALINDEPENDENCE OFLOCALAUTHORITIES

    Directory of Open Access Journals (Sweden)

    Dmytriy V. Nekhaychuk

    2018-05-01

    Full Text Available The paper deals with the issues on strengthening local governments’ budget capacity in the face of modern challenges. It shows the conceptual in-depth study of local budgets foundations, income and practical recommendations focusing on stability and capacity. The author proves that the revenues of local budgets play a crucial role in ensuring the full and effective performance of the functions and local authorities’ tasks. The paper shows the scientific analysis of modern economists’ views on the local authorities’ financial autonomy and the local budgets’ role in the process. The paper also shows the retrospective comparative analysis of methods, used by local and foreign scientists for the formation of local budgets’ revenues. It considers the economic nature of income in local budgets as a source of finance, ensures the efficient operation of local authorities. It has been found out that the organization of the process of forming local budgets’ revenues is influenced by the organizational and legal forms of management, type of ownership and specifics of enterprises. Taxes are the dominant source of local budgets’ incomes, the financial regulator of production, means of ensuring socio-economic development of the separate administrative and territorial units and the state as a whole. The authors also analyze different types of revenues, including tax, in the revenue part of local budgets. The authors propose to expand the list of local taxes and fees due to the introduction of tax with targeted use of received funds. The conceptual basis of financial independence of local self-government lies in in the optimal interests of the population, local government, state and business structures. The increase of own revenues in the share of local budgets becomes a strategic issue of the financial autonomy and the corresponding administrative and territorial units.