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Sample records for management budget process

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

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    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

  2. Understanding the Budget Process

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    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.

  3. BUDGET PLANNING IN FINANCIAL MANAGEMENT

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    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

  4. Research on budget management under IT environment

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    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.

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

    Science.gov (United States)

    McConnell, Charles R

    2011-01-01

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

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

    Energy Technology Data Exchange (ETDEWEB)

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

    1995-12-31

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

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

    Science.gov (United States)

    Starck, P L; Bailes, B

    1996-01-01

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

  8. 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...

  9. QUALITY, EFFECTIVENESS AND MANAGEMENT INFORMATION SYSTEMS PERFORMANCE OF LOCAL TREASURIES BUDGET ACCOUNTING

    OpenAIRE

    Biljana Tešić

    2011-01-01

    The role of management information systems (MIS) of local treasuries budget accounting is to provide qualitative information support to management in process of decision making and to provide effective managing of key processes of budget accounting, in accordance with requests of management on all levels of decision making. From the aspect of effectiveness and request for quality, in accordance with request of users and defined system goals, this research includes the analysis of characterist...

  10. 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...

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

    Directory of Open Access Journals (Sweden)

    Kravchenko Olena S.

    2014-01-01

    Full Text Available 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 number of requirements, which would be determined by specific features of enterprise practical activity, the article identifies its main principles. It groups principles of budget management in accordance with the functions it performs.

  12. QUALITY, EFFECTIVENESS AND MANAGEMENT INFORMATION SYSTEMS PERFORMANCE OF LOCAL TREASURIES BUDGET ACCOUNTING

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    Biljana Tešić

    2011-09-01

    Full Text Available The role of management information systems (MIS of local treasuries budget accounting is to provide qualitative information support to management in process of decision making and to provide effective managing of key processes of budget accounting, in accordance with requests of management on all levels of decision making. From the aspect of effectiveness and request for quality, in accordance with request of users and defined system goals, this research includes the analysis of characteristics and goals of identified key processes, critical success factors (CSF, key performance indicators (KPI, standards for realization of users requests, results of processes and indicators of goals realisation. The aim of this paper, based on the results of the analysis, is to develop models for evaluation of quality and effectiveness and to define key performance indicators of MIS of budget accounting, in order to perceive the level of achievement of the goals of the system, effectiveness of processes and level of fulfillment of requirements and needs of all users groups that are significant for budge t accounting of local treasuries.

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

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    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.

  14. 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…

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

    Science.gov (United States)

    Macinati, Manuela S; Rizzo, Marco G

    2014-08-01

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

  16. 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. ...

  17. 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)

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

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    Frolova Larysa V

    2016-08-01

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

  19. THE BUDGETING PROCESS IN ROMANIA

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    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.

  20. Nurse managers and budgeting: professional/bureaucratic conflict?

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    Abernethy, M A; Stoelwinder, J U

    1988-01-01

    Professional/bureaucratic conflict theory suggests that the extent to which nurse managers use management control systems will depend on whether their goal orientation is to system rather than output or derived goals. This article examines the use of budgeting as a management control strategy, in relation to the goal orientation of nurse managers, in four large teaching hospitals. The goal orientations and use of budgeting by nurse managers is also compared with those of physician managers and other sub-unit managers. The results indicate that nurse managers appear to be developing their goals of professionalization without a diminution of their organizational focus or their orientation towards providing a high standard of patient care.

  1. Organizational Conflict In Local Management Budget Planning In Raja Ampat Regency

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    Baba

    2015-01-01

    Full Text Available ABSTRACT Local government leadership in Raja Ampat based on the writers observation yet effectively perform conflict resolution organizations in the area of financial management. This is evident from the acquisition of predicate disclaimer that occur repeatedly. Disclaimer predicate occurs repeatedly in the area of financial management in Raja Ampat because the local government leadership has not been effective in reducing conflicts that have a negative effect on the performance of individuals and the performance of positions in all SKPDs not implementing more effective management strategies in order to moderate the conflict related to disagreements about the task policy and other organizational issues and less effective in stimulating the learning process SKPDs level with regard to financial management area. Based on the above description organizational conflict studies in the area of financial management in Raja Ampat is important and urgent to do. The importance of this study because of financial management in Raja Ampat still face the task of conflict situations and conflict relations in the budget planning. The purpose of this study is to 1 Describe the forms of organizational conflicts in planning budget in Raja Ampat.2 Describe the sources of conflict in the organization of planning budget in Raja Ampat. 3 Analyze the conflict resolution organizations in planning budget in Raja Ampat. Based on several conclusions can be drawn as follows 1In the budget planning are forms of task conflict and relationship conflict. 2 Sources of conflict in the budget planning is the difference in the organizations goals criteria that do not work worth it and the inequality of treatment between sub-units. 3 Conflict resolution is a budget planning by providing an understanding of the meaning-Term Development Plan and the area and ask for advice and input from the Regent to accommodate the pricing to be more flexible to adjust to market conditions and the

  2. 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

  3. 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…

  4. The Importance of Financial Management Principles in the State Budget Execution

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    Yuriy Holynskyy

    2017-12-01

    Full Text Available In the structure of the financial system of each state, one of the most important places is given to the budget, which characterizes the degree of development of budget relations that arise between government bodies and economic entities in the process of distributing gross domestic product. The budget as an instrument of macroeconomic regulation has an impact on the development of social sectors, the functioning and modernization of national defense and law enforcement activities, the development of national economic sectors and the welfare of the society. At the same time, the implementation of budgeted activities of supporting the sectors of the national economy and other activities depends not only on their consideration in drawing up the budget, but also on the quality of its execution. In this paper author determine the possibilities of using the financial management principles in public sector during all stages of state budget execution.

  5. 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...

  6. 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.

  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. Budget management in the system of solving ecological contradictions of development of the national economy: territorial approach

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    Petrushenko Mykola M.

    2013-03-01

    Full Text Available The article analyses organisational and economic factors and forms a theoretical and methodical approach to budget management in the system of solving ecological contradictions of development of territorial systems of the national economy. The article justifies improvement of processes of managing budgets, directed at overcoming ecological contradictions, on the basis of conceptual provisions of the budgeting oriented at the result. It develops a scheme-model of the organisational and structural solution of ecological contradictions, with reinforcement of the integration role of the budgeting method, in the system of managing an administrative and territorial unit using example of the Sumy oblast. The offered theoretical and methodical approach to improvement of the budget management in the territorial and economic system allows development of principles of the on trust management in the field of ecological and economic relations and also activation of practical introduction of managerial instruments of consensual solution of ecologically caused conflict situations with application of specialised management-consulting activity.

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

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    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.

  10. 7 CFR 3560.302 - Accounting, bookkeeping, budgeting, and financial management systems.

    Science.gov (United States)

    2010-01-01

    ... Financial Management § 3560.302 Accounting, bookkeeping, budgeting, and financial management systems. (a) General. Borrowers must establish the accounting, bookkeeping, budgeting and financial management... preparation, and financial management reporting systems through a revision of their management plan. (c...

  11. 41 CFR 102-33.95 - What is the process for budgeting to acquire commercial aviation services (CAS)?

    Science.gov (United States)

    2010-07-01

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

  12. Budget process bottlenecks for immunization financing in the Democratic Republic of the Congo (DRC).

    Science.gov (United States)

    Le Gargasson, Jean-Bernard; Mibulumukini, Benoît; Gessner, Bradford D; Colombini, Anaïs

    2014-02-19

    In Democratic Republic of the Congo (DRC), the availability of domestic resources for the immunization program is limited and relies mostly on external donor support. DRC has introduced a series of reforms to move the country toward performance-based management and program budgets. The objectives of the study were to: (i) describe the budget process norm, (ii) analyze the budget process in practice and associated bottlenecks at each of its phases, and (iii) collect suggestions made by the actors involved to improve the situation. Quantitative and qualitative data were collected through: a review of published and gray literature, and individual interviews. Bottlenecks in the budget process and disbursement of funds for immunization are one of the causes of limited domestic resources for the program. Critical bottlenecks include: excessive use of off-budget procedures; limited human resources and capacity; lack of motivation; interference from ministries with the standard budget process; dependency toward the development partner's disbursements schedule; and lack of budget implementation tracking. Results show that the health sector's mobilization rate was 59% in 2011. For the credit line specific to immunization program activities, the mobilization rate for the national Expanded Program for Immunization (EPI) was 26% in 2011 and 43% for vaccines (2010). The main bottleneck for the EPI budget line (2011) and vaccine budget line (2011) occurs at the authorization phase. Budget process bottlenecks identified in the analysis lead to a low mobilization rate for the immunization program. The bottlenecks identified show that a poor flow of funds causes an insufficient percentage of already allocated resources to reach various health system levels. Copyright © 2014 Elsevier Ltd. All rights reserved.

  13. 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...

  14. 76 FR 72712 - Agency Emergency Processing Under the Office of Management and Budget Review; Submission for...

    Science.gov (United States)

    2011-11-25

    ... Management and Budget Review; Comment Request; Food and Drug Administration Food Safety Modernization Act...., Office of Information Management, Food and Drug Administration, 1350 Piccard Dr., PI50-400B, Rockville... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. FDA-2011-N-0841...

  15. 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)

  16. 7 CFR 1940.350 - Office of Management and Budget (OMB) control number.

    Science.gov (United States)

    2010-01-01

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

  17. The manager and equipment decisions: is that in the capital budget?

    Science.gov (United States)

    McConnell, C R

    2001-06-01

    Although any decision to purchase a piece of capital equipment involves a number of the organization's functions, the department manager has some significant responsibilities in the selection and acquisition of capital equipment. Except for unavoidable replacement of essential equipment that fails unexpectedly, capital purchases must ordinarily be planned in advance through the annual budgeting process. The department manager is ordinarily the organization's primary source of information in major capital expenditure projects; therefore, it is essential that the manager follow a logical process for identifying and evaluating alternative equipment choices and perform a consistent economic analysis of the alternatives.

  18. Budget Management Performance Based On The Department Of Education Regional Konawe

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    Harmin Ramba

    2015-03-01

    Full Text Available Abstract The purpose of this study is to analyze the bureaucratic accountability that includes answerability and enforcement in the management of the Regional Budget in education Konawe southeast Sulawesi province. this study used a qualitative research approach with an instrumental case study strategy. Case in this study is the planning and implementation of Revenue and Expenditure Budget of fiscal year 2011. The unit of analysis of this research is an organization with a shot in the Department of Education. The informants are managing officials Regional Budget fiscal year 2011. Data collection techniques used were interviews and document study while data analysis is qualitative analysis interactive model. The results showed that the bureaucratic accountability that includes answerability and enforcement in the management of the Regional Budget less run well in education Konawe Southeast Sulawesi Province. Bureaucratic accountability in the management of the Regional Budget in education Konawe Southeast Sulawesi province is not based on professional standards and norms of behavior. This is due to the bureaucratic officials who manage the Regional Budget operates within the context of power relations patron-client oriented. Power relations patron-client oriented systematically developed in order to realize personal interests that additional income and continuity of office.

  19. New Paradigm for Local Financial Management: A Review of Local Budgeting System

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    Hendra Karianga

    2016-12-01

    Full Text Available Fiscal decentralization gives authority to the head of region and regional parliament to manage the local budget. The outcomes of the research indicate that the Good Financial Governance principle has been subject to frequent study in its understanding as a new paradigm for local financial management. As it turns out in practice, however, it has certain weaknesses, particularly in view of the accountability and legitimacy aspects of its establishment. In fact, the local budget has become a vehicle for corruption by the state administration is in the center of power, local autonomy shift some corruptor from the center to the local. The issue is how to manage the local budget in order to minimize corruption. If the commitment of the management of local budget is based on new principles in the local financial management, it believed that the local budget is governed annually by the local government will lead to the people’s welfare in the region. Based on such view, the Good Financial Governance principles appears to be the ideal approach to be applied in managing the local budgeting system.

  20. 75 FR 56530 - Public Information Collections Approved by Office of Management and Budget

    Science.gov (United States)

    2010-09-16

    ... Management and Budget (OMB) approval for the following public information collections pursuant to the... Office of Management and Budget (OMB).\\2\\ On February 17, 2010, the Commission received OMB approval.\\3... Collection(s) Being Submitted for Review and Approval to the Office of Management and Budget (OMB), Comments...

  1. 76 FR 3876 - Information Collection Request Submitted to Office of Management and Budget

    Science.gov (United States)

    2011-01-21

    ... United States will submit an Information Collection Request (ICR) to the Office of Management and Budget... Affairs, Office of Management and Budget. Comments should be addressed to the attention of the Desk..., Office of Management and Budget, Docket Library, Room 10102, 725 17th Street, NW., Washington, DC 20503...

  2. 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…

  3. 41 CFR 105-50.402 - Reports submitted to the Office of Management and Budget.

    Science.gov (United States)

    2010-07-01

    ... Office of Management and Budget. 105-50.402 Section 105-50.402 Public Contracts and Property Management... submitted to the Office of Management and Budget. Copies of the foregoing reports will be submitted by the Administrator to the Office of Management and Budget not later than March 30 of each year. ...

  4. 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.

  5. 77 FR 6571 - Information Collection Request to Office of Management and Budget

    Science.gov (United States)

    2012-02-08

    ... Office of Management and Budget AGENCY: Coast Guard, DHS. ACTION: Sixty-day notice requesting comments... Information Collection Request (ICR) to the Office of Management and Budget (OMB), Office of Information and... Management Facility (DMF) at the U.S. Department of Transportation (DOT). To avoid duplicate submissions...

  6. 76 FR 52336 - Information Collection Requests to Office of Management and Budget

    Science.gov (United States)

    2011-08-22

    ...-0094 and 1625- 0096] Information Collection Requests to Office of Management and Budget AGENCY: Coast... Office of Management and Budget (OMB), Office of Information and Regulatory Affairs (OIRA), requesting... docket number [USCG-2011-0737] to the Docket Management Facility (DMF) at the U.S. Department of...

  7. 76 FR 15330 - Information Collection Request to Office of Management and Budget

    Science.gov (United States)

    2011-03-21

    ...-0022, 1625-0029 and 1625-0031] Information Collection Request to Office of Management and Budget AGENCY... (ICRs) to the Office of Management and Budget (OMB), Office of Information and Regulatory Affairs (OIRA... submit comments identified by Coast Guard docket number [USCG-2011-0119] to the Docket Management...

  8. 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...

  9. 76 FR 52338 - Information Collection Request to Office of Management and Budget

    Science.gov (United States)

    2011-08-22

    ... Office of Management and Budget AGENCY: Coast Guard, DHS. ACTION: Sixty-day notice requesting comments... Information Collection Request (ICR) to the Office of Management and Budget (OMB), Office of Information and... Coast Guard docket number [USCG-2011-0750] to the Docket Management Facility (DMF) at the U.S...

  10. 77 FR 46760 - Information Collections Approved by the Office of Management and Budget

    Science.gov (United States)

    2012-08-06

    ... approved by the Office of Management and Budget. SUMMARY: The Federal Communications Commission has received the Office of Management and Budget (OMB) approval for the following public information collection... FEDERAL COMMUNICATIONS COMMISSION Information Collections Approved by the Office of Management and...

  11. 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.

  12. Activity Performance Management Framework Based on Outcome Based Budgeting Malaysian Nuclear Agency

    International Nuclear Information System (INIS)

    Aisya Raihan Abdul Kadir; Mohd Azmi Sidid Omar; Noriah Jamal

    2015-01-01

    The implementation of the Outcome Based Budgeting (OBB) in the planning and implementation of national development and public spending will emphasize the impact and effectiveness of programs and activities in line with the policies and objectives of the four pillars in the National Transformation programme, which is 1 Malaysia: People First, Performance Now, Government Transformation Programme (GTP), Economic Transformation Programme (ETP) and Malaysia Five Year Development Plan. OBB effective implementation at the ministry level was implemented by the Ministry OBB Implementation Committee (OIC) and Program Performance Management Committee (PPMC). At the agency it will be implemented by the Performance Management Committee Activities (APMC). OBB involve strategic implementation cycle consisting of four main processes, namely, outcome-based planning, budgeting, monitoring, evaluation, and reporting performance. OBB will be fully implemented in 2016 to replace the Modified Budgeting System (MBS). Performance Management Framework Activity (APMF) is based on outcome-based planning has been developed using methodologies such as ProLL Model (Logic and Linkages Programme), Problem Tree Analysis (PTA), Top-down approach, SMART principle, Framework Approach and rigour test. By applying this methodology several Activity Performance Management Framework (APMF) has been produced which consists of 3 output, 6 KPI output, 3 outcome and 8 KPI outcome in line with the direction and outcome of programme level and ministries level. APMF was planned at the beginning of each year and reporting of the performance on a quarterly basis through My Results application. (author)

  13. 77 FR 40624 - Information Collection Requests to Office of Management and Budget

    Science.gov (United States)

    2012-07-10

    ... DEPARTMENT OF HOMELAND SECURITY Coast Guard [USCG-2012-0598] Information Collection Requests to Office of Management and Budget AGENCY: Coast Guard, DHS. ACTION: Sixty-day notice requesting comments... Information Collection Requests (ICRs) to the Office of Management and Budget (OMB), Office of Information and...

  14. 78 FR 19504 - Information Collection Request to Office of Management and Budget

    Science.gov (United States)

    2013-04-01

    ... DEPARTMENT OF HOMELAND SECURITY Coast Guard [USCG-2013-0133] Information Collection Request to Office of Management and Budget AGENCY: Coast Guard, DHS. ACTION: Sixty-day notice requesting comments... Information Collection Request (ICR) to the Office of Management and Budget (OMB), Office of Information and...

  15. 77 FR 5816 - Information Collection Requests to Office of Management and Budget

    Science.gov (United States)

    2012-02-06

    ... Information Collection Requests (ICRs) to the Office of Management and Budget (OMB), Office of Information and... DEPARTMENT OF HOMELAND SECURITY Coast Guard [USCG-2012-0016] Information Collection Requests to Office of Management and Budget AGENCY: Coast Guard, DHS. ACTION: Sixty-day notice requesting comments...

  16. 78 FR 3906 - Information Collection Request to Office of Management and Budget

    Science.gov (United States)

    2013-01-17

    ... intends to submit an Information Collection Request (ICR) to the Office of Management and Budget (OMB... DEPARTMENT OF HOMELAND SECURITY Coast Guard [USCG-2012-1096] Information Collection Request to Office of Management and Budget AGENCY: Coast Guard, DHS. ACTION: Sixty-day notice requesting comments...

  17. 77 FR 32657 - Information Collection Requests to Office of Management and Budget

    Science.gov (United States)

    2012-06-01

    ... Information Collection Requests (ICRs) to the Office of Management and Budget (OMB), Office of Information and... DEPARTMENT OF HOMELAND SECURITY Coast Guard [USCG-2012-0472] Information Collection Requests to Office of Management and Budget AGENCY: Coast Guard, DHS. ACTION: Sixty-day notice requesting comments...

  18. 78 FR 74155 - Information Collection Request to Office of Management and Budget

    Science.gov (United States)

    2013-12-10

    ... Information Collection Request (ICRs) to the Office of Management and Budget (OMB), Office of Information and... DEPARTMENT OF HOMELAND SECURITY Coast Guard [USCG-2013-0950] Information Collection Request to Office of Management and Budget AGENCY: Coast Guard, DHS. ACTION: Sixty-day notice requesting comments...

  19. 77 FR 18253 - Information Collection Request to Office of Management and Budget

    Science.gov (United States)

    2012-03-27

    ... DEPARTMENT OF HOMELAND SECURITY Coast Guard [USCG-2012-0173] Information Collection Request to Office of Management and Budget AGENCY: Coast Guard, DHS. ACTION: Sixty-day notice requesting comments... Information Collection Request (ICR) to the Office of Management and Budget (OMB), Office of Information and...

  20. ‘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.

  1. 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)

  2. 76 FR 5815 - Information Collection Request to Office of Management and Budget

    Science.gov (United States)

    2011-02-02

    ... DEPARTMENT OF HOMELAND SECURITY Coast Guard [USCG-2011-0016; OMB Control numbers: 1625-0005, 1625-0024, 1625-0036 and 1625-0061] Information Collection Request to Office of Management and Budget AGENCY... (ICRs) to the Office of Management and Budget (OMB), Office of Information and Regulatory Affairs (OIRA...

  3. 76 FR 56208 - Information Collection Request to Office of Management and Budget

    Science.gov (United States)

    2011-09-12

    ...-0041, 1625-0042 and 1625-0044] Information Collection Request to Office of Management and Budget AGENCY... Paperwork Reduction Act of 1995, the U.S. Coast Guard intends to submit Information Collection Requests (ICRs) to the Office of Management and Budget (OMB), Office of Information and Regulatory Affairs (OIRA...

  4. 14 CFR 1310.11 - Regulations of the Office of Management and Budget.

    Science.gov (United States)

    2010-01-01

    ... Budget. (a) The regulations in this part supplement the regulations of the Office of Management and... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Regulations of the Office of Management and Budget. 1310.11 Section 1310.11 Aeronautics and Space AIR TRANSPORTATION SYSTEM STABILIZATION AIR...

  5. 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.

  6. DESCRIPTION OF THE BUDGET CONTROL TYPES IN MODERN CONDITIONS OF PUBLIC FINANCE MANAGEMENT

    Directory of Open Access Journals (Sweden)

    Nataliya Melnichuk

    2016-11-01

    Full Text Available The article highlights the essence of budgetary control. The features of control in the public sector performance are grounded as well as the relationship between verifiability and the controllability. It is proved that the achievement of public finance management needs its controllability. There is no alternative verifiability by ensuring controllability of budget resources. The classification criteria of budgetary control types according to the different classification criteria are developed. It has allowed to distinguish its following types: scheduled, unscheduled, previous, current, next, state, municipal, specialized, departmental, public, external, internal, solid, selective, comprehensive, effective, ineffective, centralized, decentralized, legislative, realizable, further, active, passive, available, projected, intermediate, final, mixed. The purpose of the article is to provide a classification criteria of budgetary control development, taking into account the role and functions of control in public finance management. The subject of the study is a set of financial relationships arising during the budgetary control due to appropriation of financial resources. Methodology. The following methods have been used in the process of writing: cognition, induction, deduction, analysis and synthesis. Results of the survey. Thus, the main directions of budgetary control implementation we can consider the following ones: monitoring compliance with procedures for preparation, review and approval of state and local budgets; the implementation of revenue and expenditure of the budget at the national and local levels control; detection of theft of public funds, as well as their misuse; accuracy of accounting control; increasing the revenue base of the state budget detection; preventive measures to combat corruption and bribery in the public sector. The author’s approach to classification criteria of budgetary control types, unlike existing ones

  7. The advancement of regulation fee, budget system, and set-up time management

    Energy Technology Data Exchange (ETDEWEB)

    Jung, J. S.; Choi, E. S.; Cho, J. I.; Jung, S. C.; Lee, J. H. [Caleb and Company, Seoul (Korea, Republic of)

    2001-07-15

    Analyze the government's charging fee amendment and suggest the national regulation fee system. Suggest the future business portfolio based in the current business analysis. Design the advanced budget code structure, the performance management of the project budget and the survice level agreement between divisions. Develop the time management and the methodology of the standard man-hour calculation.

  8. 76 FR 16000 - Voluntary Protection Programs Information; Extension of the Office of Management and Budget's...

    Science.gov (United States)

    2011-03-22

    ... management programs including how the programs successfully address management leadership and employee...] Voluntary Protection Programs Information; Extension of the Office of Management and Budget's (OMB's... concerning its proposal to extend the Office of Management and Budget's (OMB's) approval of the information...

  9. 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.

  10. 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.

  11. 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.

  12. Top-Down Budgeting—An Instrument to Strengthen Budget Management

    OpenAIRE

    Gösta Ljungman

    2009-01-01

    This paper examines the rationale for a top-down approach to budget preparation and approval, and discusses some factors that have to be considered when reorienting the budget process along these lines. The paper argues that the sequence in which budgetary decisions are taken matters, and that a strong top-down approach strengthens fiscal discipline and improves policy prioritization and coordination. Top-down budgeting also alters the division of roles and responsibilities between the centra...

  13. 76 FR 65729 - Agency Information Collection Activities; Announcement of Office of Management and Budget...

    Science.gov (United States)

    2011-10-24

    ... ``Temporary Marketing Permit Applications'' has been approved by the Office of Management and Budget (OMB...] Agency Information Collection Activities; Announcement of Office of Management and Budget Approval; Temporary Marketing Permit Applications AGENCY: Food and Drug Administration, HHS. ACTION: Notice. SUMMARY...

  14. 76 FR 36541 - Agency Information Collection Activities; Announcement of Office of Management and Budget...

    Science.gov (United States)

    2011-06-22

    ... Drug Advertisements'' has been approved by the Office of Management and Budget (OMB) under the...] Agency Information Collection Activities; Announcement of Office of Management and Budget Approval; Prescription Drug Advertisements AGENCY: Food and Drug Administration, HHS. ACTION: Notice. SUMMARY: The Food...

  15. 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...

  16. 78 FR 23939 - Agency Information Collection Activities; Announcement of Office of Management and Budget...

    Science.gov (United States)

    2013-04-23

    ... Television Advertising'' has been approved by the Office of Management and Budget (OMB) under the Paperwork...] Agency Information Collection Activities; Announcement of Office of Management and Budget Approval; Experimental Study: Examination of Corrective Direct-to-Consumer Television Advertising AGENCY: Food and Drug...

  17. 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....

  18. 78 FR 22894 - Collection of Information Under Review by Office of Management and Budget

    Science.gov (United States)

    2013-04-17

    ... Review by Office of Management and Budget AGENCY: Coast Guard, DHS. ACTION: Thirty-day notice requesting... forwarding an Information Collection Request (ICR), abstracted below, to the Office of Management and Budget... collection of information: 1625-NEW, United States Coast Guard Academy Introduction Mission Program...

  19. 48 CFR 301.106 - Office of Management and Budget approval under the Paperwork Reduction Act.

    Science.gov (United States)

    2010-10-01

    ... Issuance 301.106 Office of Management and Budget approval under the Paperwork Reduction Act. (a) The... approval from the Office of Management and Budget (OMB) before collecting the same information from 10 or... 48 Federal Acquisition Regulations System 4 2010-10-01 2010-10-01 false Office of Management and...

  20. 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

  1. A Historical Analysis of the Biennial Budget Process

    Science.gov (United States)

    1988-04-01

    commissioned In April 1974. He received a Master of Arts (MA) in Business Management from Tne University of The Philippines in 1983, and, in 1987, complitcd... tardiness there isn’t any empirical evidence to support this con- tention. To fully understand why biennial budgeting will not solve the first * three

  2. 76 FR 68756 - Public Information Collections Approved by the Office of Management and Budget (OMB)

    Science.gov (United States)

    2011-11-07

    ... FEDERAL COMMUNICATIONS COMMISSION Public Information Collections Approved by the Office of Management and Budget (OMB) AGENCY: Federal Communications Commission. ACTION: Notice. SUMMARY: The Federal Communications Commission has received Office of Management and Budget (OMB) approval for the following public...

  3. ACCOUNTING REPORTS AND BUDGET PROCESS IN THE ROMANIAN PUBLIC SECTOR BETWEEN CONVERGENCE AND CHALLENGE

    Directory of Open Access Journals (Sweden)

    Elena\tHLACIUC

    2015-06-01

    Full Text Available Starting with the 1 of January 2014, the Romanian public sector has undergone a long transformation process: the change in the order of the organization and management of public institutions accounting, the chart of accounts and the instructions for its implementation, the implementation of an electronic reporting system for financial statements, the automatic verification within the system of whether the payments are within the budget or not, providing information on revenue achievement and payments made. Other measures are to be implemented such as the electronic signing by the credit release authorities of the revenue and expense budget. Even if these measures were for testing purposes in 2014, they influenced the work of the public sector professional accountant, on the one hand, and the public sector as a whole, on the other hand. In the present paper, we will present the effects of these changes on the budget transparency and especially on budgetary efficiency and the accounting reports.

  4. 77 FR 41410 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2012-07-13

    ...] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment... Document; Automated Blood Cell Separator Device Operating by Centrifugal or Filtration Separation Principle... Management and Budget (OMB) for review and clearance under the Paperwork Reduction Act of 1995. DATES: Fax...

  5. 76 FR 4117 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2011-01-24

    ...] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment Request; Prescription Drug Advertisements AGENCY: Food and Drug Administration, HHS. ACTION: Notice... has been submitted to the Office of Management and Budget (OMB) for review and clearance under the...

  6. Budget estimates: Fiscal year 1994. Volume 3: Research and program management

    Science.gov (United States)

    1994-01-01

    The research and program management (R&PM) appropriation provides the salaries, other personnel and related costs, and travel support for NASA's civil service workforce. This FY 1994 budget funds costs associated with 23,623 full-time equivalent (FTE) work years. Budget estimates are provided for all NASA centers by categories such as space station and new technology investments, space flight programs, space science, life and microgravity sciences, advanced concepts and technology, center management and operations support, launch services, mission to planet earth, tracking and data programs, aeronautical research and technology, and safety, reliability, and quality assurance.

  7. 7 CFR 1484.11 - Has the Office of Management and Budget reviewed the paperwork and record keeping requirements...

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Has the Office of Management and Budget reviewed the... COMMODITIES General Information § 1484.11 Has the Office of Management and Budget reviewed the paperwork and... by this part have been submitted to the Office of Management and Budget (OMB) for emergency review...

  8. 7 CFR 1486.512 - Has the Office of Management and Budget reviewed the paperwork and record keeping requirements...

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Has the Office of Management and Budget reviewed the... Compliance § 1486.512 Has the Office of Management and Budget reviewed the paperwork and record keeping... been submitted to the Office of Management and Budget (OMB) for review and under the Paperwork...

  9. 77 FR 57092 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2012-09-17

    ...] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment Request; Experimental Study of Consumer Response to Health Claims and Disclaimers About the Relationship... has been submitted to the Office of Management and Budget (OMB) for review and clearance under the...

  10. 75 FR 2866 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2010-01-19

    ...] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment Request; Medical Device User Fee Cover Sheet--Form FDA 3601 AGENCY: Food and Drug Administration, HHS... of information has been submitted to the Office of Management and Budget (OMB) for review and...

  11. 78 FR 8543 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2013-02-06

    ...] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment Request; Medical Device User Fee Cover Sheet, Form FDA 3601 AGENCY: Food and Drug Administration, HHS... of information has been submitted to the Office of Management and Budget (OMB) for review and...

  12. 75 FR 60463 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2010-09-30

    ...] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment Request; Petition to Request an Exemption From 100 Percent Identity Testing of Dietary Ingredients... Management and Budget (OMB) for review and clearance under the Paperwork Reduction Act of 1995. DATES: Fax...

  13. 76 FR 17656 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2011-03-30

    ...] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment... proposed collection of information has been submitted to the Office of Management and Budget (OMB) for... an historical file containing the labeling and advertisements in use on the date of initial listing...

  14. 78 FR 34107 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2013-06-06

    ...] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment... of information has been submitted to the Office of Management and Budget (OMB) for review and... warnings be displayed on packaging and advertising for each brand of smokeless tobacco ``in accordance with...

  15. 75 FR 2871 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2010-01-19

    ...] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment... of information has been submitted to the Office of Management and Budget (OMB) for review and... as to whether the device could be corrected by labeling, change of labeling, change of advertising...

  16. 75 FR 39543 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2010-07-09

    ...] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment... of information has been submitted to the Office of Management and Budget (OMB) for review and... specified health warning label statements required to appear in advertising and packaging. FDA is required...

  17. 78 FR 26782 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2013-05-08

    ... intended goals. The PDUFA V Commitment Letter specifies that the assessments be conducted by an independent...] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment... Management and Budget (OMB) for review and clearance under the Paperwork Reduction Act of 1995. DATES: Fax...

  18. 75 FR 53278 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2010-08-31

    ... Federal Hazardous Substances Act, and the Flammable Fabrics Act, as amended by the Consumer Product Safety... of Management and Budget Review; Comment Request; Procedures for Export of Noncomplying Goods AGENCY... Office of Management and Budget (``OMB'') for review and clearance under the Paperwork Reduction Act of...

  19. 76 FR 7866 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2011-02-11

    ...] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment Request; Animal Drug User Fee Cover Sheet, Form 3546 AGENCY: Food and Drug Administration, HHS. ACTION... information has been submitted to the Office of Management and Budget (OMB) for review and clearance under the...

  20. 75 FR 57962 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2010-09-23

    ... identified in FDA's official establishment inventory plus 1,220 very small apple juice manufacturers and 230...] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment... Management and Budget (OMB) for review and clearance under the Paperwork Reduction Act of 1995. DATES: Fax...

  1. 76 FR 57749 - Information Collection Request to Office of Management and Budget

    Science.gov (United States)

    2011-09-16

    ... Information Collection Requests (ICRs) to the Office of Management and Budget (OMB), Office of Information and.... FOR FURTHER INFORMATION CONTACT: Ms. Kenlinishia Tyler, Office of Information Management, telephone... reception facility standards. Advance notice information from vessels ensures effective management of...

  2. 76 FR 26746 - Information Collection Requests to Office of Management and Budget; OMB Control Numbers: 1625...

    Science.gov (United States)

    2011-05-09

    ... Office of Management and Budget; OMB Control Numbers: 1625-0077, 1625-0085 and 1625-0112 AGENCY: Coast... Office of Management and Budget (OMB), Office of Information and Regulatory Affairs (OIRA), requesting an... identified by Coast Guard docket number [USCG-2011-0336] to the Docket Management Facility (DMF) at the U.S...

  3. 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)…

  4. 75 FR 25267 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2010-05-07

    ...] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment... information has been submitted to the Office of Management and Budget (OMB) for review and clearance under the... advertisements. Section 904(a)(1) of the act, as amended by the Tobacco Control Act, requires each tobacco...

  5. 78 FR 78971 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2013-12-27

    ... review and the information required in a request for review. In the event that we place an article of...] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment... Management and Budget (OMB) for review and clearance under the Paperwork Reduction Act of 1995. DATES: Fax...

  6. 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…

  7. Management effects on net ecosystem carbon and GHG budgets at European crop sites

    DEFF Research Database (Denmark)

    Ceschia, Eric; Bêziat, P; Dejoux, J.F.

    2010-01-01

    The greenhouse gas budgets of 15 European crop sites covering a large climatic gradient and corresponding to 41 site-years were estimated. The sites included a wide range of management practices (organic and/or mineral fertilisation, tillage or ploughing, with or without straw removal....... The variability of the different terms and their relative contributions to the net ecosystem carbon budget (NECB) were analysed for all site-years, and the effect of management on NECB was assessed. To account for greenhouse gas (GHG) fluxes that were not directly measured on site, we estimated the emissions...... caused by field operations (EFO) for each site using emission factors from the literature. The EFO were added to the NECB to calculate the total GHG budget (GHGB) for a range of cropping systems and management regimes. N2O emissions were calculated following the IPCC (2007) guidelines, and CH4 emissions...

  8. Water budget analysis and management for Bangkok Metropolis, Thailand.

    Science.gov (United States)

    Singkran, Nuanchan

    2017-09-01

    The water budget of the Bangkok Metropolis system was analyzed using a material flow analysis model. Total imported flows into the system were 80,080 million m 3 per year (Mm 3 y -1 ) including inflows from the Chao Phraya and Mae Klong rivers and rainwater. Total exported flows out of the system were 78,528 Mm 3 y -1 including outflow into the lower Chao Phraya River and tap water (TW) distributed to suburbs. Total rates of stock exchange (1,552 Mm 3 y -1 ) were found in the processes of water recycling, TW distribution, domestic use, swine farming, aquaculture, and paddy fields. Only 21% of the total amount of wastewater (1,255 Mm 3 y -1 ) was collected, with insufficient treatment capacity of about 415 Mm 3 y -1 . Domestic and business (industrial and commercial sectors) areas were major point sources, whereas paddy fields were a major non-point source of wastewater. To manage Bangkok's water budget, critical measures have to be considered. Wastewater treatment capacity and efficiency of wastewater collection should be improved. On-site wastewater treatment plants for residential areas should be installed. Urban planning and land use zoning are suggested to control land use activities. Green technology should be supported to reduce wastewater from farming.

  9. 75 FR 39700 - Information Collection Request to Office of Management and Budget; OMB; Control Number: 1625-New

    Science.gov (United States)

    2010-07-12

    ... Office of Management and Budget; OMB; Control Number: 1625-New AGENCY: Coast Guard, DHS. ACTION: Sixty... of Management and Budget (OMB) requesting an approval for the following collection of information... the following means: (1) Online: http://www.regulations.gov . (2) Mail: Docket Management Facility...

  10. 75 FR 82038 - Information Collection Request to Office of Management and Budget; OMB Control Numbers: 1625-0058...

    Science.gov (United States)

    2010-12-29

    ... Office of Management and Budget; OMB Control Numbers: 1625-0058, 1625-0072 and 1625-0092 AGENCY: Coast... Office of Management and Budget (OMB), Office of Information and Regulatory Affairs (OIRA), requesting... Transport Municipal and Commercial Waste, 1625-0072, Waste Management Plans, Refuse Discharge Logs, Letters...

  11. 76 FR 68772 - Information Collection Requests to Office of Management and Budget

    Science.gov (United States)

    2011-11-07

    ... Information Collection Requests (ICRs) to the Office of Management and Budget (OMB), Office of Information and... CONTACT: Contact Ms. Kenlinishia Tyler, Office of Information Management, telephone (202) 475-3652, or fax... vessel to provide information that details the vessel operator's ballast water management efforts. Need...

  12. Managing the Cash and Liquidity of the Croatian Budget

    Directory of Open Access Journals (Sweden)

    Anto Bajo

    2005-06-01

    Full Text Available The principal proposition this paper will endeavour to maintain is that the liquidity of the budget is not fully managed by the Ministry of Finance, which is why it is unable, in collaboration with the Croatian National Bank, to rein in and slow down the growth in short-term public debt. Only since 2001, thanks to institutional improvements, have the conditions been created in the Ministry of Finance for cash and liquidity management. Thus payments operations, previously in the hands of a government institution, were taken over by the banks; the financial operations of budgetary spending agencies were channelled via the Single Account of the Treasury; and government deposits were gradually transferred from numerous commercial banks to the Single Account of the Treasury in the Croatian National Bank and the state-owned Croatian Postal Bank. Unfortunately, however, the Ministry of Finance, in collaboration with the Croatian National Bank, still carries out no operation of cash and liquidity management within the government Treasury system, nor does it operate on the money market with its surplus budgetary resources. Because of this state of affairs, management of the cash and liquidity of the central government budget is within the purview of the commercial banks.

  13. 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.

  14. [The use of the balanced scorecard and the budget in the strategic management of public hospitals].

    Science.gov (United States)

    Naranjo Gil, David

    2010-01-01

    To analyze the relationship between hospital managers' characteristics and the use of the balanced scorecard and the budget. A further aim was to analyze how these two techniques influence strategic goals aimed at cost reduction and enhancing service flexibility. Data were collected through a questionnaire sent to 884 members of top management teams in 218 public hospitals in Spain. The response rate was 53.51% with 473 useful questionnaires. Structural equation techniques were used to validate the metric scales and the model used. Younger managers and less tenured managers were more likely to use the balanced scorecard than the budget. Diversity in the top management team was related to the use of distinct management control techniques. The use of the balanced scorecard was positively associated with the implementation of healthcare strategies focused on enhancing service flexibility and reducing healthcare cost. The adoption of management control systems is not only a function of the outcome of a rational decision-making process and institutional pressures but also crucially depends on the characteristics of the individuals ultimately responsible for such decisions. The use of the balanced scorecard facilitates hospitals' implementation of plans with multiple strategic goals. Copyright 2009 SESPAS. Published by Elsevier Espana. All rights reserved.

  15. Understanding the Budget Process Bütçe Sürecini Anlamak

    Directory of Open Access Journals (Sweden)

    Madeline J. Daubert

    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. Line-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. Kütüphanelerde bir çok farklı bütçeleme tekniği kullanılabilir ve bu tekniklerin bazı kombinasyonları, hemen hemen her özel durum için uygundur. Kalem, Program, Performans, Formül, Değişken ve Sıfır-tabanlı bütçelerinin hepsi, bir bütçenin hazırlanmasında yararlı olacak özelliklere sahiptirler. Bütçeler aynı zamanda kısa ve uzun vadeli parasal planlamaları ve belli bir zaman sürecinde para idaresini sağlamak gibi çeşitli işlere hizmet ederler. Kısa vadeli projeler, cari bütçede yansıtılırken, uzun vadeli planlar yatırım bütçede yansıtılırlar. Nakitin kurumun kullanımına hazır olduğu zamanlarla, ödemelerin yapılacağı zamanlar genellikle çakışmadığından, bir nakit b

  16. 75 FR 10297 - Information Collection Request to Office of Management and Budget; OMB Control Numbers: 1625-0056

    Science.gov (United States)

    2010-03-05

    ... Office of Management and Budget; OMB Control Numbers: 1625-0056 AGENCY: Coast Guard, DHS. ACTION: Sixty... of Management and Budget (OMB) requesting an extension of its approval for the following collection... . (2) Mail: Docket Management Facility (DMF) (M-30), U.S. Department of Transportation (DOT), West...

  17. 75 FR 1068 - Information Collection Request to Office of Management and Budget; OMB Control Numbers: 1625-0087

    Science.gov (United States)

    2010-01-08

    ... Office of Management and Budget; OMB Control Numbers: 1625-0087 AGENCY: Coast Guard, DHS. ACTION: Sixty... Management and Budget (OMB) requesting an extension of its approval for the following collection of...: Docket Management Facility (DMF) (M-30), U.S. Department of Transportation (DOT), West Building Ground...

  18. 75 FR 70938 - Information Collection Request to Office of Management and Budget; OMB Control numbers: 1625-0108.

    Science.gov (United States)

    2010-11-19

    ... Office of Management and Budget; OMB Control numbers: 1625-0108. AGENCY: Coast Guard, DHS. ACTION: Sixty... of Management and Budget (OMB) requesting an extension of its approval for the following collection.... (2) Mail: Docket Management Facility (DMF) (M-30), U.S. Department of Transportation (DOT), West...

  19. 76 FR 3644 - Collection of Information Under Review by Office of Management and Budget: OMB Control Number...

    Science.gov (United States)

    2011-01-20

    ... Review by Office of Management and Budget: OMB Control Number: 1625-0080 AGENCY: Coast Guard, DHS. ACTION... Office of Management and Budget (OMB), Office of Information and Regulatory Affairs (OIRA), requesting... comments identified by Coast Guard docket number [USCG-2010-0711] to the Docket Management Facility (DMF...

  20. 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.

  1. 75 FR 47855 - Agency Information Collection Activities: Submission for the Office of Management and Budget (OMB...

    Science.gov (United States)

    2010-08-09

    ...: Submission for the Office of Management and Budget (OMB) Review; Comment Request AGENCY: U.S. Nuclear... public comment. SUMMARY: The NRC has recently submitted to Office of Management and Budget (OMB) for... receive special nuclear material access authorization. Personal history information which is submitted on...

  2. 75 FR 54882 - Submission of information collection for approval From the Office of Management and Budget

    Science.gov (United States)

    2010-09-09

    ... FEDERAL HOUSING FINANCE AGENCY [No. 2010-N-14] Submission of information collection for approval From the Office of Management and Budget AGENCY: Federal Housing Finance Agency. ACTION: Submission of Information Collection for Approval from the Office of Management and Budget. SUMMARY: The Federal Housing...

  3. 76 FR 5817 - Collection of Information Under Review by Office of Management and Budget: OMB Control Number...

    Science.gov (United States)

    2011-02-02

    ... Review by Office of Management and Budget: OMB Control Number: 1625-0008 AGENCY: Coast Guard, DHS. ACTION..., Office of Management and Budget (OMB), Office of Information and Regulatory Affairs (OIRA), requesting... by Coast Guard docket number [USCG-2010-0978] to the Docket Management Facility (DMF) at the U.S...

  4. 75 FR 57809 - Information Collection Request to Office of Management and Budget; OMB Control Numbers: 1625-0002...

    Science.gov (United States)

    2010-09-22

    ... Office of Management and Budget; OMB Control Numbers: 1625-0002, 1625-0017, 1625-0019, and 1625- 0030... (ICRs) and Analyses to the Office of Management and Budget (OMB) requesting an extension of its approval...://www.regulations.gov . (2) Mail: Docket Management Facility (DMF) (M-30), U.S. Department of...

  5. 75 FR 19413 - Information Collection Request to Office of Management and Budget; OMB Control Number: 1625-0089.

    Science.gov (United States)

    2010-04-14

    ... Office of Management and Budget; OMB Control Number: 1625-0089. AGENCY: Coast Guard, DHS. ACTION: Sixty... of Management and Budget (OMB) requesting an approval for re-instatement with change of the following... Management Facility (DMF) (M-30), U.S. Department of Transportation (DOT), West Building Ground Floor, Room...

  6. 76 FR 11803 - Collection of Information Under Review by Office of Management and Budget: OMB Control Numbers...

    Science.gov (United States)

    2011-03-03

    ... Review by Office of Management and Budget: OMB Control Numbers: 1625-0058, 1625-0072 and 1625-0092 AGENCY...), abstracted below, to the, Office of Management and Budget (OMB), Office of Information and Regulatory Affairs..., Application for Permit to Transport Municipal and Commercial Waste, 1625-0072, Waste Management Plans, Refuse...

  7. 76 FR 27071 - Collection of Information Under Review by Office of Management and Budget; OMB Control Number...

    Science.gov (United States)

    2011-05-10

    ... Review by Office of Management and Budget; OMB Control Number: 1625-0003 AGENCY: Coast Guard, DHS. ACTION... Office of Management and Budget (OMB), Office of Information and Regulatory Affairs (OIRA), requesting... the Docket Management Facility (DMF) at the U.S. Department of Transportation (DOT) and/or to OIRA. To...

  8. 76 FR 8764 - Collection of Information Under Review by Office of Management and Budget: OMB Control Number...

    Science.gov (United States)

    2011-02-15

    ... Review by Office of Management and Budget: OMB Control Number: 1625-0073 AGENCY: Coast Guard, DHS. ACTION..., Office of Management and Budget (OMB), Office of Information and Regulatory Affairs (OIRA), requesting an... comments identified by Coast Guard docket number [USCG-2010-0981] to the Docket Management Facility (DMF...

  9. 76 FR 27074 - Collection of Information Under Review by Office of Management and Budget; OMB Control Number...

    Science.gov (United States)

    2011-05-10

    ... Review by Office of Management and Budget; OMB Control Number: 1625-0106 AGENCY: Coast Guard, DHS. ACTION... Office of Management and Budget (OMB), Office of Information and Regulatory Affairs (OIRA), requesting...-0087] to the Docket Management Facility (DMF) at the U.S. Department of Transportation (DOT) and/or to...

  10. Developing integrated parametric planning models for budgeting and managing complex projects

    Science.gov (United States)

    Etnyre, Vance A.; Black, Ken U.

    1988-01-01

    The applicability of integrated parametric models for the budgeting and management of complex projects is investigated. Methods for building a very flexible, interactive prototype for a project planning system, and software resources available for this purpose, are discussed and evaluated. The prototype is required to be sensitive to changing objectives, changing target dates, changing costs relationships, and changing budget constraints. To achieve the integration of costs and project and task durations, parametric cost functions are defined by a process of trapezoidal segmentation, where the total cost for the project is the sum of the various project cost segments, and each project cost segment is the integral of a linearly segmented cost loading function over a specific interval. The cost can thus be expressed algebraically. The prototype was designed using Lotus-123 as the primary software tool. This prototype implements a methodology for interactive project scheduling that provides a model of a system that meets most of the goals for the first phase of the study and some of the goals for the second phase.

  11. 76 FR 43731 - Agency Information Collection Activities: Submission for the Office of Management and Budget (OMB...

    Science.gov (United States)

    2011-07-21

    ...: Submission for the Office of Management and Budget (OMB) Review; Comment Request AGENCY: Nuclear Regulatory...) the estimated number of individuals that will participate in the Generic Fundamentals Examination (GFE...-0131), NEOB-10202, Office of Management and Budget, Washington, DC 20503. Comments can also be e-mailed...

  12. 78 FR 11686 - Agency Information Collection Activities: Submission for the Office of Management and Budget (OMB...

    Science.gov (United States)

    2013-02-19

    ...: Submission for the Office of Management and Budget (OMB) Review; Comment Request AGENCY: Nuclear Regulatory... introduction of byproduct material into products or materials and transfer of the products or materials to..., Office of Information and Regulatory Affairs (3150-0001), NEOB-10202, Office of Management and Budget...

  13. 75 FR 59278 - Information Collection Request to Office of Management and Budget; OMB Control Numbers: 1625-0062...

    Science.gov (United States)

    2010-09-27

    ... Office of Management and Budget; OMB Control Numbers: 1625-0062, 1625-0078, and 1625-0082 AGENCY: Coast... Analyses to the Office of Management and Budget (OMB) requesting a revision of its approval for the...: (1) Online: http://www.regulations.gov . (2) Mail: Docket Management Facility (DMF) (M-30), U.S...

  14. 76 FR 39874 - Information Collection Approved by the Office of Management and Budget

    Science.gov (United States)

    2011-07-07

    ... FEDERAL COMMUNICATIONS COMMISSION Information Collection Approved by the Office of Management and... Commission has received Office of Management and Budget (OMB) approval for the following public information... the carriers through the Automated Reporting Management Information System (ARMIS). Federal...

  15. 76 FR 76609 - Implementation of Office of Management and Budget Guidance on Drug-Free Workplace Requirements

    Science.gov (United States)

    2011-12-08

    ... Implementation of Office of Management and Budget Guidance on Drug-Free Workplace Requirements AGENCY: Office of... Management and Budget (OMB) guidance implementing the portion of the Drug-Free Workplace Act of 1988 (41 U.S... removing its regulation implementing the Governmentwide common rule on drug-free workplace requirements for...

  16. 76 FR 34737 - Collection of Information Under Review by Office of Management and Budget; OMB Control Numbers...

    Science.gov (United States)

    2011-06-14

    ... Review by Office of Management and Budget; OMB Control Numbers: 1625-0020, 1625-0022, 1625-0029 and 1625... Requests (ICRs), abstracted below, to the Office of Management and Budget (OMB), Office of Information and... Management Facility (DMF) at the U.S. Department of Transportation (DOT) and/or to OIRA. To avoid duplicate...

  17. 77 FR 17081 - Information Collection Requests to Office of Management and Budget

    Science.gov (United States)

    2012-03-23

    ... Information Collection Requests (ICRs) to the Office of Management and Budget (OMB), Office of Information and.... FOR FURTHER INFORMATION CONTACT: Contact Ms. Kenlinishia Tyler, Office of Information Management... DEPARTMENT OF HOMELAND SECURITY Coast Guard [USCG-2012-0082] Information Collection Requests to...

  18. 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.

  19. 75 FR 6677 - Information Collection Request to Office of Management and Budget; OMB Control Number: 1625-0086

    Science.gov (United States)

    2010-02-10

    ... Office of Management and Budget; OMB Control Number: 1625-0086 AGENCY: Coast Guard, DHS. ACTION: Sixty... Management and Budget (OMB) requesting an extension of its approval for the following collection of... following means: (1) Online: http://www.regulations.gov . [[Page 6678

  20. 78 FR 77694 - Information Collection Requests to Office of Management and Budget

    Science.gov (United States)

    2013-12-24

    ... Information Collection Requests (ICRs) to the Office of Management and Budget (OMB), Office of Information and...-7710. FOR FURTHER INFORMATION: Contact Mr. Anthony Smith, Office of Information Management, telephone... DEPARTMENT OF HOMELAND SECURITY Coast Guard [USCG-2013-0949] Information Collection Requests to...

  1. 78 FR 19502 - Information Collection Requests to Office of Management and Budget.

    Science.gov (United States)

    2013-04-01

    ... Information Collection Requests (ICRs) to the Office of Management and Budget (OMB), Office of Information and... FURTHER INFORMATION CONTACT: Mr. Anthony Smith, Office of Information Management, telephone 202-475-3532... DEPARTMENT OF HOMELAND SECURITY Coast Guard [USCG-2013-0164] Information Collection Requests to...

  2. 78 FR 12083 - Information Collection Request to Office of Management and Budget

    Science.gov (United States)

    2013-02-21

    ... Information Collection Request (ICR) to the Office of Management and Budget (OMB), Office of Information and..., Washington, DC 20593-7101. FOR FURTHER INFORMATION CONTACT: Anthony Smith, Office of Information Management... DEPARTMENT OF HOMELAND SECURITY Coast Guard [USCG-2013-0037] Information Collection Request to...

  3. 78 FR 65351 - Information Collection Request to Office of Management and Budget

    Science.gov (United States)

    2013-10-31

    ... Information Collection Request (ICRs) to the Office of Management and Budget (OMB), Office of Information and..., DC 20593-7710. FOR FURTHER INFORMATION CONTACT: Mr. Anthony Smith, Office of Information Management... DEPARTMENT OF HOMELAND SECURITY Coast Guard [USCG-2013-0861] Information Collection Request to...

  4. Managing the Cash and Liquidity of the Croatian Budget

    OpenAIRE

    Anto Bajo

    2005-01-01

    The principal proposition this paper will endeavour to maintain is that the liquidity of the budget is not fully managed by the Ministry of Finance, which is why it is unable, in collaboration with the Croatian National Bank, to rein in and slow down the growth in short-term public debt. Only since 2001, thanks to institutional improvements, have the conditions been created in the Ministry of Finance for cash and liquidity management. Thus payments operations, previously in the hands of a gov...

  5. 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.

  6. Setting healthcare priorities: a description and evaluation of the budgeting and planning process in county hospitals in Kenya.

    Science.gov (United States)

    Barasa, Edwine W; Cleary, Susan; Molyneux, Sassy; English, Mike

    2017-04-01

    This paper describes and evaluates the budgeting and planning processes in public hospitals in Kenya. We used a qualitative case study approach to examine these processes in two hospitals in Kenya. We collected data by in-depth interviews of national level policy makers, hospital managers, and frontline practitioners in the case study hospitals (n = 72), a review of documents, and non-participant observations within the hospitals over a 7 month period. We applied an evaluative framework that considers both consequentialist and proceduralist conditions as important to the quality of priority-setting processes. The budgeting and planning process in the case study hospitals was characterized by lack of alignment, inadequate role clarity and the use of informal priority-setting criteria. With regard to consequentialist conditions, the hospitals incorporated economic criteria by considering the affordability of alternatives, but rarely considered the equity of allocative decisions. In the first hospital, stakeholders were aware of - and somewhat satisfied with - the budgeting and planning process, while in the second hospital they were not. Decision making in both hospitals did not result in reallocation of resources. With regard to proceduralist conditions, the budgeting and planning process in the first hospital was more inclusive and transparent, with the stakeholders more empowered compared to the second hospital. In both hospitals, decisions were not based on evidence, implementation of decisions was poor and the community was not included. There were no mechanisms for appeals or to ensure that the proceduralist conditions were met in both hospitals. Public hospitals in Kenya could improve their budgeting and planning processes by harmonizing these processes, improving role clarity, using explicit priority-setting criteria, and by incorporating both consequentialist (efficiency, equity, stakeholder satisfaction and understanding, shifted priorities

  7. Supporting people with disabilities in managing individual budgets: the role of support brokers.

    Science.gov (United States)

    Quach, Emma D; O'Connor, Darlene Dee; McGaffigan, Erin

    2010-01-01

    Nationwide people with disabilities are self-directing their long-term care supports through individual budgets. Because these individuals may rely on a "support broker" to assist them in making and executing decisions regarding their budgets, the interactions between the participant and the support broker can influence participant autonomy. Massachusetts piloted a program for 14 participants to receive individual budgets for home and community-based services. Central to this pilot were the participant-designated support brokers, including home care case managers and peer advocates. Analysis of data on participants and support brokers indicated that the support brokers struggled with when, how, and how much to assist participants to self-direct. Case managers or other providers assuming the support broker's role will need proper training if they are to respond skillfully to challenging situations self-direction may bring.

  8. 78 FR 72139 - Forms Submitted to the Office of Management and Budget for Extension of Clearance

    Science.gov (United States)

    2013-12-02

    ... SELECTIVE SERVICE SYSTEM Forms Submitted to the Office of Management and Budget for Extension of Clearance AGENCY: Selective Service System. ACTION: Notice. The following forms have been submitted to the Office of Management and Budget (OMB) for extension of clearance in compliance with the Paperwork Reduction Act (44 U.S.C. Chapter 35): SSS FOR...

  9. 78 FR 54666 - Information Collection Request to Office of Management and Budget

    Science.gov (United States)

    2013-09-05

    ... Information Collection Request (ICRs) to the Office of Management and Budget (OMB), Office of Information and.... Anthony Smith, Office of Information Management, telephone 202-475-3532, or fax 202-475-3929, for... DEPARTMENT OF HOMELAND SECURITY Coast Guard [USCG-2013-0782] Information Collection Request to...

  10. 77 FR 16044 - Information Collection Requests to Office of Management and Budget.

    Science.gov (United States)

    2012-03-19

    ... Information Collection Requests (ICRs) to the Office of Management and Budget (OMB), Office of Information and.... Kenlinishia Tyler, Office of Information Management, telephone 202-475-3652, or fax 202-475-3929, for... DEPARTMENT OF HOMELAND SECURITY Coast Guard [USCG-2012-0149] Information Collection Requests to...

  11. 77 FR 53899 - Information Collection Request to Office of Management and Budget

    Science.gov (United States)

    2012-09-04

    ... Information Collection Request (ICR) to the Office of Management and Budget (OMB), Office of Information and...: Contact Ms. Kenlinishia Tyler, Office of Information Management, telephone 202-475-3652, or fax 202-475... DEPARTMENT OF HOMELAND SECURITY Coast Guard [USCG-2012-0733] Information Collection Request to...

  12. 78 FR 42535 - Information Collection Requests to Office of Management and Budget

    Science.gov (United States)

    2013-07-16

    ... Information Collection Requests (ICRs) to the Office of Management and Budget (OMB), Office of Information and... INFORMATION CONTACT: Mr. Anthony Smith, Office of Information Management, telephone 202-475-3532, or fax 202... DEPARTMENT OF HOMELAND SECURITY Coast Guard [USCG-2013-0519] Information Collection Requests to...

  13. 77 FR 6132 - Information Collection Request to Office of Management and Budget

    Science.gov (United States)

    2012-02-07

    ... Information Collection Request (ICR) to the Office of Management and Budget (OMB), Office of Information and... Tyler, Office of Information Management, telephone (202) 475-3652, or fax (202) 475- 3929, for questions... DEPARTMENT OF HOMELAND SECURITY Coast Guard [USCG-2012-0029] Information Collection Request to...

  14. 78 FR 77693 - Information Collection Requests to Office of Management and Budget

    Science.gov (United States)

    2013-12-24

    ... Information Collection Requests (ICRs) to the Office of Management and Budget (OMB), Office of Information and... INFORMATION CONTACT: Contact Mr. Anthony Smith, Office of Information Management, telephone 202-475-3532, or... DEPARTMENT OF HOMELAND SECURITY Coast Guard [USCG-2013-0896] Information Collection Requests to...

  15. 76 FR 46824 - Information Collection Requests to Office of Management and Budget

    Science.gov (United States)

    2011-08-03

    ... Information Collection Requests (ICRs) to the Office of Management and Budget (OMB), Office of Information and.... Kenlinishia Tyler, Office of Information Management, telephone 202-475-3652, or fax 202-475-3929, for... DEPARTMENT OF HOMELAND SECURITY Coast Guard [USCG-2011-0710] Information Collection Requests to...

  16. 76 FR 58529 - Information Collection Requests to Office of Management and Budget

    Science.gov (United States)

    2011-09-21

    ... Information Collection Requests (ICRs) to the Office of Management and Budget (OMB), Office of Information and... INFORMATION: Contact Ms. Kenlinishia Tyler, Office of Information Management, telephone 202-475-3652, or fax... DEPARTMENT OF HOMELAND SECURITY Coast Guard [USCG-2011-0869] Information Collection Requests to...

  17. 77 FR 74185 - Information Collection Approved by Office of Management and Budget

    Science.gov (United States)

    2012-12-13

    ... FEDERAL COMMUNICATIONS COMMISSION Information Collection Approved by Office of Management and... Commission (FCC) has received Office of Management and Budget (OMB) approval for the following public information collections pursuant to the Paperwork Reduction Act of 1995 (44 U.S.C. 3501-3520). An agency may...

  18. 76 FR 62426 - Information Collection Request to Office of Management and Budget

    Science.gov (United States)

    2011-10-07

    ... Information Collection Request (ICR) to the Office of Management and Budget (OMB), Office of Information and... INFORMATION CONTACT: Ms. Kenlinishia Tyler, Office of Information Management, telephone 202-475-3652, or fax... DEPARTMENT OF HOMELAND SECURITY Coast Guard [USCG-2011-0902] Information Collection Request to...

  19. 77 FR 27472 - Information Collection Request to Office of Management and Budget

    Science.gov (United States)

    2012-05-10

    ... Information Collection Request (ICR) to the Office of Management and Budget (OMB), Office of Information and... CONTACT: Contact Ms. Kenlinishia Tyler, Office of Information Management, telephone 202-475-3652, or fax... DEPARTMENT OF HOMELAND SECURITY Coast Guard [USCG-2012-0231] Information Collection Request to...

  20. 78 FR 5192 - Information Collection Requests to Office of Management and Budget

    Science.gov (United States)

    2013-01-24

    ... Information Collection Requests (ICRs) to the Office of Management and Budget (OMB), Office of Information and... INFORMATION CONTACT: Ms. Kenlinishia Tyler, Office of Information Management, telephone 202-475-3652, or fax... DEPARTMENT OF HOMELAND SECURITY Coast Guard [USCG-2012-1006] Information Collection Requests to...

  1. Financial management in academic libraries data-driven planning and budgeting

    CERN Document Server

    Dugan, Robert E

    2017-01-01

    Financial Management in Academic Libraries explores the connection between financial management and accountability, effectiveness, efficiency, and sustainability, and demonstrates how to capture them in a realistic, data-supported budget. Among the different units of an academic institution, the library has an advantage in that its managers can link these concepts to the library's infrastructure, its staffing, collections, services, and technology. Focusing on these components can enable everyone in the library to work to achieve organizational sustainability over time and advocate for their place in the institution.

  2. 77 FR 47883 - The Lead in Construction Standard; Extension of the Office of Management and Budget's (OMB...

    Science.gov (United States)

    2012-08-10

    ... Lead in Construction Standard; Extension of the Office of Management and Budget's (OMB) Approval of... proposal to extend the Office of Management and Budget's (OMB) approval of the information collection requirements specified in the Lead in Construction Standard (29 CFR 1926.62). DATES: Comments must be submitted...

  3. 75 FR 13540 - Notice of Public Information Collections Being Submitted to the Office of Management and Budget...

    Science.gov (United States)

    2010-03-22

    ... Office of Management and Budget for Review and Approval, Comments Requested March 16, 2010. SUMMARY: The... all PRA comments to Nicholas A. Fraser, Office of Management and Budget (OMB), via fax at (202) 395... Requests Recordkeeping in which the rules require senders of unsolicited facsimile advertisements to...

  4. 78 FR 23573 - Information Collection Request to Office of Management and Budget

    Science.gov (United States)

    2013-04-19

    ... Information Collection Request (ICR) to the Office of Management and Budget (OMB), Office of Information and... Information Management, telephone 202-475-3532, or fax 202-475-3929, for questions on these documents. Contact... DEPARTMENT OF HOMELAND SECURITY Coast Guard [USCG-2013-0233] Information Collection Request to...

  5. 78 FR 54667 - Information Collection Requests to Office of Management and Budget

    Science.gov (United States)

    2013-09-05

    ... Information Collection Requests (ICRs) to the Office of Management and Budget (OMB), Office of Information and... Information Management, telephone 202-475-3532, or fax 202-475-3929, for questions on these documents. Contact... DEPARTMENT OF HOMELAND SECURITY Coast Guard [USCG-2013-0779] Information Collection Requests to...

  6. 76 FR 35228 - Information Collection Request to Office of Management and Budget

    Science.gov (United States)

    2011-06-16

    ... Information Collection Request (ICR) to the Office of Management and Budget (OMB), Office of Information and..., Office of Information Management, telephone 202-475-3652, or fax 202-475-3929, for questions on these... DEPARTMENT OF HOMELAND SECURITY Coast Guard [USCG-2011-0494] Information Collection Request to...

  7. 76 FR 61369 - Information Collection Request to Office of Management and Budget

    Science.gov (United States)

    2011-10-04

    ... Information Collection Request (ICR) to the Office of Management and Budget (OMB), Office of Information and..., Office of Information Management, telephone 202-475-3652, or fax 202-475-3929, for questions on these... DEPARTMENT OF HOMELAND SECURITY Coast Guard [USCG-2011-0914] Information Collection Request to...

  8. 76 FR 46827 - Information Collection Request to Office of Management and Budget

    Science.gov (United States)

    2011-08-03

    ... Information Collection Request (ICR) to the Office of Management and Budget (OMB), Office of Information and... Information Management, telephone 202-475-3652, or fax 202-475-3929, for questions on these documents. Contact... DEPARTMENT OF HOMELAND SECURITY Coast Guard [USCG-2011-0728] Information Collection Request to...

  9. 77 FR 74686 - Information Collection Request to Office of Management and Budget

    Science.gov (United States)

    2012-12-17

    ... Information Collection Request (ICR) to the Office of Management and Budget (OMB), Office of Information and... Information Management, telephone 202-475-3652, or fax 202-475-3929, for questions on these documents. Contact... DEPARTMENT OF HOMELAND SECURITY Coast Guard [USCG-2012-1047] Information Collection Request to...

  10. 77 FR 9951 - Information Collection Requests to Office of Management and Budget

    Science.gov (United States)

    2012-02-21

    ... Information Collection Requests (ICRs) to the Office of Management and Budget (OMB), Office of Information and... Tyler, Office of Information Management, telephone 202-475-3652, or fax 202-475-3929, for questions on... DEPARTMENT OF HOMELAND SECURITY Coast Guard [USCG-2012-0077] Information Collection Requests to...

  11. 78 FR 26798 - Information Collection Request to Office of Management and Budget

    Science.gov (United States)

    2013-05-08

    ... Information Collection Request (ICR) to the Office of Management and Budget (OMB), Office of Information and... Information Management, telephone 202-475-3532, or fax 202-475-3929, for questions on these documents. Contact... DEPARTMENT OF HOMELAND SECURITY Coast Guard [USCG-2013-0222] Information Collection Request to...

  12. 78 FR 19503 - Information Collection Request to Office of Management and Budget

    Science.gov (United States)

    2013-04-01

    ... Information Collection Request (ICR) to the Office of Management and Budget (OMB), Office of Information and...: Contact Anthony Smith, Office of Information Management, telephone 202-475-3532, or fax 202-475-3929, for... DEPARTMENT OF HOMELAND SECURITY Coast Guard [USCG-2013-0045] Information Collection Request to...

  13. 76 FR 63626 - Information Collection Requests to Office of Management and Budget

    Science.gov (United States)

    2011-10-13

    ... Information Collection Requests (ICRs) to the Office of Management and Budget (OMB), Office of Information and... Tyler, Office of Information Management, telephone 202-475-3652, or fax 202-475-3929, for questions on... DEPARTMENT OF HOMELAND SECURITY Coast Guard [USCG-2011-0955] Information Collection Requests to...

  14. User-interactive sediment budgets in a browser: A web application for river science and management

    Science.gov (United States)

    Sibley, David M.; Topping, David; Hines, Megan K.; Garner, Bradley D.

    2015-01-01

    Decision-support tools providing accurate, near-real-time data and user-friendly interactive visualizations are of critical value to resource managers tasked with planning and carrying out management programs in their domain. Creating a system to continuously aggregate datasets and recompute derived values is difficult and error-prone when attempted by hand. To address this need for river managers in support of sediment budgeting, we have created a web-based, open source suite of tools and processes that 1) continually aggregate data of interest, 2) recompute derived values based upon latest available data, and 3) update visualizations on-demand, providing simple front-end tools available to resource managers and the public. For the first time, engineers and scientists can access these tools freely over the web to assist them with planning and adaptive management decisions.

  15. Cash budgeting: an underutilized resource management tool in not-for-profit health care entities.

    Science.gov (United States)

    Hauser, R C; Edwards, D E; Edwards, J T

    1991-01-01

    Cash budgeting is generally considered to be an important part of resource management in all businesses. However, respondents to a survey of not-for-profit health care entities revealed that some 40 percent of the participants do not currently prepare cash budgets. Where budgeting occurred, the cash forecasts covered various time frames, and distribution of the document was inconsistent. Most budgets presented cash receipts and disbursements according to operating, investing, and financing activities--a format consistent with the year-end cash flow statement. By routinely preparing monthly cash budgets, the not-for-profit health care entity can project cash inflow/outflow or position with anticipated cash insufficiencies and surpluses. The budget should be compared each month to actual results to evaluate performance. The magnitude and timing of cash flows is much too critical to be left to chance.

  16. 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...

  17. IMPACT OF EUROPEAN INTEGRATION PROCESSES ON THE NECESSITY OF LONG-TERM BUDGET PLANNING INTRODUCTION IN UKRAINE

    Directory of Open Access Journals (Sweden)

    Ganna Muzychenko

    2017-12-01

    Full Text Available The Association Agreement between Ukraine and the European Union was ratified in September 2014. Ukraine has undertaken to implement and enforce EU standards, including in the financial sphere, which are regulated by international law. The purpose of the study is to determine the impact of European integration processes on the necessity of the long-term budget forecasting process introduction into the budget process of Ukraine and the revelation of special budgetary rules regulated this process in the EU. The methodology. The list of requirements (budget procedures and rules for their introduction by law into the budget process of Ukraine was determined based on the generalization and systematization of normative legal acts that regulate the medium-term financial planning as the EU standard. The results showed that the long-term budget forecast developing procedure in the budget process will allow the government to timely identify the unfavourable trend in the state’s fiscal policy and introduce preventive measures, determine the full scale of economy’s and business’ reaction to the reforms’ introduction and new laws adoption, estimate fiscal space for fiscal policy implementation for coming years, take into consideration the budget forecast’s indicators during the annual adoption of budget decisions. The study defines the difference between the budget forecast and the planned budget: the forecast is for five years and more, the plan is for one year only; forecast indicators are not mandatory for implementation, they are only guidelines, and planned indicators are mandatory for implementation; the budget forecast is approved by the order of the Cabinet of Ministers of Ukraine and annually specified, the planned budget (for the current budget year is approved by the Verkhovna Rada of Ukraine by adopting the relevant law, amendments are an exception and also approved by law. The practical implementation. Governments of countries that

  18. 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

  19. 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,...

  20. 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…

  1. The control gap : the role of budgets, accounting information and (non-) decisions in hospital settings

    OpenAIRE

    Nyland, Kari; Pettersen, Inger Johanne

    2004-01-01

    This paper investigates the link between budgets, accounting information and the decisionmaking processes at both strategic and operational levels in a large Norwegian hospital, as this hospital now is facing the New Public Management reforms which are introduced in Norway. The study has examined the use of budget and accounting information in the management control process. The empirical data are based on interviews with key actors in the decision-making process at all management levels in t...

  2. 78 FR 66939 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2013-11-07

    ...] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment... Budget (OMB) for review and clearance under the Paperwork Reduction Act of 1995. DATES: Fax written... well as advertisements intended for dissemination or publication within 120 days following marketing...

  3. Principles of Forming the State Budget of Ukraine: Process and System Approach

    Directory of Open Access Journals (Sweden)

    Zakhozhay Kostyantyn V.

    2017-09-01

    Full Text Available The aim of the article is considering the theoretical and methodological instruments of the State Budget of Ukraine and in view of this providing a more extended characteristic of the principles of the budget system, taking into account the role of the country’s main financial plan at five classical levels of economy. As a result of the research, there determined the necessity of supplementing the legislatively approved principles of the State Budget of Ukraine with the newly introduced principles of economic security and social protection of the population. In order to improve the theoretical and methodological instruments of the State Budget of Ukraine and the visibility of its impact on socio-economic processes under current conditions of the society development as well as to determine its role in the socio-economic space, it is suggested to consider the role of the main financial plan for mega-, macro-, meso-, micro- and nano-levels. Further practical application of the introduced principles of forming the State Budget of Ukraine on the basis of the process and system approach will enable development of many sectors of the national economy; increase the flow of investment; promote political stability; reduce the inflation, unemployment; increase production and exports; reduce the budget deficit and public debt; affect the increase in the financial potential and gold reserves of the state.

  4. Approaches and uncertainties in nutrient budgets; Implications for nutrient management and environmental policies

    NARCIS (Netherlands)

    Oenema, O.; Kros, J.; Vries, de W.

    2003-01-01

    Nutrient budgets of agroecosystems are constructed either (i) to increase the understanding of nutrient cycling, (ii) as performance indicator and awareness raiser in nutrient management and environmental policy, or (iii) as regulating policy instrument to enforce a certain nutrient management

  5. 25 CFR 292.25 - Do information collections in this part have Office of Management and Budget approval?

    Science.gov (United States)

    2010-04-01

    ... have Office of Management and Budget approval? The information collection requirements in §§ 292.16, 292.17, and 292.18 have been approved by the Office of Management and Budget (OMB). The information... 25 Indians 1 2010-04-01 2010-04-01 false Do information collections in this part have Office of...

  6. Energy management in the budget proposal for the year 1988

    International Nuclear Information System (INIS)

    Salminen, P.

    1987-01-01

    In the item 32.55 of the state budget proposal for the year 1988 the total amount of FIM 182 million has been reserved for energy management. This is over FIM 10 million less than the corresponding appropriation in 1987. In addition to this direct financing the state promotes and develops the Finnish energy management indirectly e.g. through energy research funded by the Technical Research Centre of Finland. In the article the use of the appropriation is described

  7. Hawaii Regional Sediment Management (RSM): Regional Sediment Budget for the West Maui Region

    Science.gov (United States)

    2016-06-01

    ER D C/ CH L TR -1 6- 5 Regional Sediment Management (RSM) Program Hawaii Regional Sediment Management (RSM): Regional Sediment Budget...acwc.sdp.sirsi.net/client/default. Regional Sediment Management (RSM) Program ERDC/CHL TR-16-5 June 2016 Hawaii Regional Sediment Management...distribution is unlimited. Prepared for U.S. Army Corps of Engineers Washington, DC 20314-1000 Under Project 454632, “ Hawaii Regional Sediment Management

  8. 76 FR 40908 - Information Collection Approved by the Office of Management and Budget

    Science.gov (United States)

    2011-07-12

    ... FEDERAL COMMUNICATIONS COMMISSION Information Collection Approved by the Office of Management and... Commission has received Office of Management and Budget (OMB) approval for the following public information... conduct or sponsor a collection of information unless it displays a currently valid OMB control number...

  9. 75 FR 60404 - Information Collection Request Submitted to Office of Management and Budget

    Science.gov (United States)

    2010-09-30

    ... [OMB Control Number: 3002-0003] Information Collection Request Submitted to Office of Management and... United States will submit an Information Collection Request (ICR) to the Office of Management and Budget (OMB) requesting approval for the following collection of information: 3002-0003, Substitute...

  10. 34 CFR 74.25 - Revision of budget and program plans.

    Science.gov (United States)

    2010-07-01

    ... WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 74.25 Revision of budget and program plans. (a) The budget plan is the financial expression of the project or program as approved during the award process. It may...

  11. 75 FR 67990 - Information Collection Request to Office of Management and Budget; OMB

    Science.gov (United States)

    2010-11-04

    ...] Information Collection Request to Office of Management and Budget; OMB AGENCY: Coast Guard, DHS. ACTION: Sixty.... FOR FURTHER INFORMATION CONTACT: Mr. Arthur Requina, Office of Information Management, telephone 202....S. Coast Guard intends to submit an Information Collection Request (ICR) and Analysis to the Office...

  12. 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.

  13. 15 CFR 30.63 - Office of Management and Budget control numbers assigned pursuant to the Paperwork Reduction Act.

    Science.gov (United States)

    2010-01-01

    ... 15 Commerce and Foreign Trade 1 2010-01-01 2010-01-01 false Office of Management and Budget control numbers assigned pursuant to the Paperwork Reduction Act. 30.63 Section 30.63 Commerce and Foreign... FOREIGN TRADE REGULATIONS General Administrative Provisions § 30.63 Office of Management and Budget...

  14. [Usefulness of the budget and the balanced scorecard in managing Primary Care Centres. Impact on staff motivation].

    Science.gov (United States)

    Ramón-Jerónimo, Juan Manuel; Flórez-López, Raquel; Domínguez-Lario, Natalia

    2018-03-01

    To analyse the utility perceived by managers of centers of primary care about management tools (budget and balanced scorecard), together their impact on human resources motivation. Qualitative study (case study) based on grounded theory performed between January and June 2014. Units of Clinical Management of Primary Health (UGCAP) in Metropolitan Health Area of Seville, Spain. UGCAP managers and Health Area (CEO) managers. Data were collected through 8 semi-structured interviews using non-probabilistic intentional sampling with representation and sufficiency criteria of discourse. Interviews were recorded, literally transcripted and analysis through in-vivo codes. Both tools are fully implemented but differently used in primary care centers. Budget is perceived as a coercive management tool, which has been imposed for cost saving; however, it is scarcely adequate for day-by-day management. While balanced scorecard is a more flexible tool that allows identifying financial and welfare problems, budgeting limits heavily reduce the possibility of implementing adequate solutions. The policy of incentives is not adequate either, leading on de-motivation. This study shows that budgeting restrictions have led to a significant reduction in autonomy of Spanish Primary Care centers. Management decision making is much centralised, also focused on cost saving over quality of healthcare. As a result, two needs emerge for the future: increasing centers' autonomy and improving staff commitment through training and professional development programs. Copyright © 2017 Elsevier España, S.L.U. All rights reserved.

  15. 76 FR 68757 - Information Collection Approved by the Office of Management and Budget

    Science.gov (United States)

    2011-11-07

    ... FEDERAL COMMUNICATIONS COMMISSION Information Collection Approved by the Office of Management and... Commission (FCC) has received Office of Management and Budget (OMB) approval for the following public information collections pursuant to the Paperwork Reduction Act of 1995 (44 U.S.C. 3501-3520). An agency may...

  16. 14 CFR 11.201 - Office of Management and Budget (OMB) control numbers assigned under the Paperwork Reduction Act.

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 1 2010-01-01 2010-01-01 false Office of Management and Budget (OMB) control numbers assigned under the Paperwork Reduction Act. 11.201 Section 11.201 Aeronautics and Space... PROCEDURES Paperwork Reduction Act Control Numbers § 11.201 Office of Management and Budget (OMB) control...

  17. 75 FR 67991 - Information Collection Request to Office of Management and Budget; OMB

    Science.gov (United States)

    2010-11-04

    ...] Information Collection Request to Office of Management and Budget; OMB AGENCY: Coast Guard, DHS. ACTION: Sixty... INFORMATION CONTACT: Mr. Arthur Requina, Office of Information Management, telephone 202-475-3523, or fax 202....S. Coast Guard intends to submit an Information Collection Request (ICR) and Analysis to the Office...

  18. 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

  19. 78 FR 23568 - Agency Information Collection Activities; Announcement of Office of Management and Budget...

    Science.gov (United States)

    2013-04-19

    ... INFORMATION CONTACT: Daniel Gittleson, Office of Information Management, Food and Drug Administration, 1350... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. FDA-2012-N-0018] Agency Information Collection Activities; Announcement of Office of Management and Budget Approval...

  20. 77 FR 41981 - Information Collection Approved by the Office of Management and Budget (OMB)

    Science.gov (United States)

    2012-07-17

    ... FEDERAL COMMUNICATIONS COMMISSION Information Collection Approved by the Office of Management and... Communications Commission (FCC) has received Office of Management and Budget (OMB) approval for the following... of TRS offered, including documentary and other evidence, and in the case of VRS, such documentary...

  1. 78 FR 28224 - Agency Information Collection Activities; Announcement of Office of Management and Budget...

    Science.gov (United States)

    2013-05-14

    ... INFORMATION CONTACT: Ila S. Mizrachi, Office of Information Management, Food and Drug Administration, 1350... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. FDA-2011-N-0902] Agency Information Collection Activities; Announcement of Office of Management and Budget Approval...

  2. 75 FR 82406 - Agency Information Collection Activities; Announcement of Office of Management and Budget...

    Science.gov (United States)

    2010-12-30

    ...: Denver Presley, Jr., Office of Information Management, Food and Drug Administration, 1350 Piccard Dr... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. FDA-2010-N-0356] Agency Information Collection Activities; Announcement of Office of Management and Budget Approval...

  3. 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...

  4. 77 FR 65541 - Agency Information Collection Activities; Submission to the Office of Management and Budget for...

    Science.gov (United States)

    2012-10-29

    ... and Records Management Services, Office of Management, publishes this notice containing proposed...; Submission to the Office of Management and Budget for Review and Approval; Comment Request; Impact Evaluation..., Information and Records Management Services, Office of Management. [FR Doc. 2012-26519 Filed 10-26-12; 8:45 am...

  5. 76 FR 70461 - Agency Information Collection Activities; Announcement of Office of Management and Budget...

    Science.gov (United States)

    2011-11-14

    ... Capezzuto, Office of Information Management, Food and Drug Administration, 1350 Piccard Dr., PI50-400B... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. FDA-2011-N-0015] Agency Information Collection Activities; Announcement of Office of Management and Budget Approval...

  6. 76 FR 6798 - Agency Information Collection Activities; Announcement of Office of Management and Budget...

    Science.gov (United States)

    2011-02-08

    ... Management and Budget Approval; Labeling of Nonprescription Human Drug Products Marketed Without an Approved...: Elizabeth Berbakos, Office of Information Management, Food and Drug Administration, 1350 Piccard Dr., PI50... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. 2007-D-0429...

  7. 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

  8. Safety risk assessment using analytic hierarchy process (AHP) during planning and budgeting of construction projects.

    Science.gov (United States)

    Aminbakhsh, Saman; Gunduz, Murat; Sonmez, Rifat

    2013-09-01

    The inherent and unique risks on construction projects quite often present key challenges to contractors. Health and safety risks are among the most significant risks in construction projects since the construction industry is characterized by a relatively high injury and death rate compared to other industries. In construction project management, safety risk assessment is an important step toward identifying potential hazards and evaluating the risks associated with the hazards. Adequate prioritization of safety risks during risk assessment is crucial for planning, budgeting, and management of safety related risks. In this paper, a safety risk assessment framework is presented based on the theory of cost of safety (COS) model and the analytic hierarchy process (AHP). The main contribution of the proposed framework is that it presents a robust method for prioritization of safety risks in construction projects to create a rational budget and to set realistic goals without compromising safety. The framework provides a decision tool for the decision makers to determine the adequate accident/injury prevention investments while considering the funding limits. The proposed safety risk framework is illustrated using a real-life construction project and the advantages and limitations of the framework are discussed. Copyright © 2013 National Safety Council and Elsevier Ltd. All rights reserved.

  9. 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.

  10. Ethical budgets: a critical success factor in implementing new public management accountability in health care.

    Science.gov (United States)

    Bosa, Iris M

    2010-05-01

    New public management accountability is increasingly being introduced into health-care systems throughout the world - albeit with mixed success. This paper examines the successful introduction of new management accounting systems among general practitioners (GPs) as an aspect of reform in the Italian health-care system. In particular, the study examines the critical role played by the novel concept of an 'ethical budget' in engaging the willing cooperation of the medical profession in implementing change. Utilizing a qualitative research design, with in-depth interviews with GPs, hospital doctors and managers, along with archival analysis, the present study finds that management accounting can be successfully implemented among medical professionals provided there is alignment between the management imperative and the ethical framework in which doctors practise their profession. The concept of an 'ethical budget' has been shown to be an innovative and effective tool in achieving this alignment.

  11. 76 FR 368 - Agency Information Collection Activities; Announcement of Office of Management and Budget...

    Science.gov (United States)

    2011-01-04

    ... Food Safety and Applied Nutrition'' has been approved by the Office of Management and Budget (OMB... Food Safety and Applied Nutrition AGENCY: Food and Drug Administration, HHS. ACTION: Notice. SUMMARY... of Information Management, Food and Drug Administration, 1350 Piccard Dr., PI50-400B, Rockville, MD...

  12. 76 FR 10609 - Agency Information Collection Activities; Announcement of Office of Management and Budget...

    Science.gov (United States)

    2011-02-25

    ... entitled ``Charging for Investigational Drugs'' has been approved by the Office of Management and Budget..., Office of Information Management, Food and Drug Administration, 1350 Piccard Dr., PI50-400B, Rockville... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. FDA-2006-N-0237...

  13. 78 FR 48689 - Agency Information Collection Activities; Announcement of Office of Management and Budget...

    Science.gov (United States)

    2013-08-09

    ... ``Prescription Drug User Fee Cover Sheet; Form FDA 3397'' has been approved by the Office of Management and... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. FDA-2012-N-0471] Agency Information Collection Activities; Announcement of Office of Management and Budget Approval...

  14. 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%.

  15. 25 CFR 900.37 - What provisions of Office of Management and Budget (OMB) circulars or the “common rule” apply to...

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 2 2010-04-01 2010-04-01 false What provisions of Office of Management and Budget (OMB... Tribal or Tribal Organization Management Systems General § 900.37 What provisions of Office of Management and Budget (OMB) circulars or the “common rule” apply to self-determination contracts? The only...

  16. 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

  17. The Next Step in Educational Program Budgets and Information Resource Management: Integrated Data Structures.

    Science.gov (United States)

    Jackowski, Edward M.

    1988-01-01

    Discusses the role that information resource management (IRM) plays in educational program-oriented budgeting (POB), and presents a theoretical IRM model. Highlights include design considerations for integrated data systems; database management systems (DBMS); and how POB data can be integrated to enhance its value and use within an educational…

  18. 76 FR 35448 - Agency Information Collection Activities; Announcement of Office of Management and Budget...

    Science.gov (United States)

    2011-06-17

    ... ``Radioactive Drug Research Committees'' has been approved by the Office of Management and Budget (OMB) under... Information Management, Food and Drug Administration, 1350 Piccard Dr., PI50-400B, Rockville, MD 20850, 301... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. FDA-2010-N-0583...

  19. 77 FR 37413 - Agency Information Collection Activities; Announcement of Office of Management and Budget...

    Science.gov (United States)

    2012-06-21

    ... Used by the Food and Drug Administration'' has been approved by the Office of Management and Budget..., Office of Information Management, Food and Drug Administration, 1350 Piccard Dr., PI50-400B, Rockville... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. FDA-2011-N-0401...

  20. 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)

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

    Directory of Open Access Journals (Sweden)

    José Olegário Rodrigues da Silva

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

  2. 78 FR 64206 - Agency Information Collection Activities; Submission to the Office of Management and Budget for...

    Science.gov (United States)

    2013-10-28

    ...; Submission to the Office of Management and Budget for Review and Approval; Comment Request; Student Assistance General Provisions--Subpart K--Cash Management AGENCY: Federal Student Aid (FSA), Department of... of Collection: Student Assistance General Provisions--Subpart K--Cash Management. OMB Control Number...

  3. 78 FR 61346 - Agency Information Collection Activities; Submission to the Office of Management and Budget for...

    Science.gov (United States)

    2013-10-03

    ...; Submission to the Office of Management and Budget for Review and Approval; Comment Request; Student Assistance General Provisions--Subpart K--Cash Management AGENCY: Federal Student Aid (FSA), Department of... of Collection: Student Assistance General Provisions--Subpart K--Cash Management. OMB Control Number...

  4. Reconciliation Model of Transparency Value and Bureaucracy Secretion in Management of Local Government Budget

    Directory of Open Access Journals (Sweden)

    I Putu Yoga Bumi Pradana

    2015-02-01

    Full Text Available This study aims to present a reconciliation model of bureaucratic principles (Secretion and democracy (Transparency through the mapping of public information about managing a local government budget which is accessible to the public and which ones are excluded (secret based on bureaucracy and public perceptions. This study uses a mixed method with sequential exploratory design and data collection research procedures using surveys, depth interviews, and documents. The validation data use source of triangulation techniques. The subjects of this study was divided into 2 (two information assembling that is government bureaucracy and public Kupang determined by purposive. The results of this research showed that Kupang Goverment bureaucracy has 22 types of information perception (33,85% in category information which is open and 42 types of information (64,62% in category information that are closed while the public perceives 29 types of information (44,62% in category information which is open and 26 types of information (40% in the category of information that are closed. Therefore, to achieve the main of reconciliation to end of conflict between bureaucracy and public, later on the amount of information is open budget of management that are 32 types of information (49,2% and the amount of information that is enclosed which includes 33 types of information (50,8 % of the 65 types of management budget information by egulation No. 13 of 2006 on local Financial Management.

  5. 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)

  6. 75 FR 81616 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2010-12-28

    .... FOR FURTHER INFORMATION CONTACT: Daniel Gittleson, Office of Information Management, Food and Drug... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. FDA-2010-N-0447] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment...

  7. 77 FR 66620 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2012-11-06

    .... FOR FURTHER INFORMATION CONTACT: Ila S. Mizrachi, Office of Information Management, Food and Drug... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. FDA-2012-N-0748] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment...

  8. 78 FR 27969 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2013-05-13

    ... CONTACT: Jonna Capezzuto, Office of Information Management, Food and Drug Administration, 1350 Piccard Dr... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. FDA-2012-N-1131] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment...

  9. 75 FR 22597 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2010-04-29

    ... CONTACT: Elizabeth Berbakos, Office of Information Management, Food and Drug Administration, 1350 Piccard... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. Docket No. FDA-2009-N-0506] Agency Information Collection Activities; Submission for Office of Management and Budget...

  10. 76 FR 10605 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2011-02-25

    ... CONTACT: Johnny Vilela, Office of Information Management, Food and Drug Administration, 1350 Piccard Dr... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. FDA-2010-N-0597] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment...

  11. 76 FR 20680 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2011-04-13

    ... CONTACT: Elizabeth Berbakos, Office of Information Management, Food and Drug Administration, 1350 Piccard... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. FDA-2010-N-0627] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment...

  12. 78 FR 68429 - Agency Information Collection Activities; Submission to the Office of Management and Budget for...

    Science.gov (United States)

    2013-11-14

    ...; Submission to the Office of Management and Budget for Review and Approval; Comment Request; Jacob K. Javits... undertake graduate study in selected fields in the arts, humanities, and social sciences leading to a... Collection Clearance Division, Privacy, Information and Records Management Services, Office of Management...

  13. 78 FR 63973 - Agency Information Collection Activities; Submission to the Office of Management and Budget for...

    Science.gov (United States)

    2013-10-25

    ...; Submission to the Office of Management and Budget for Review and Approval; Comment Request; Student Assistance General Provisions--Subpart K--Cash Management AGENCY: Federal Student Aid (FSA), Department of... General Provisions--Subpart K--Cash Management OMB Control Number: 1845-0038 Type of Review: Revision of...

  14. 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...

  15. 76 FR 14405 - Agency Information Collection Activities; Announcement of Office of Management and Budget...

    Science.gov (United States)

    2011-03-16

    ...; Patent Term Restoration, Due Diligence Petitions, Filing, Format, and Content of Petitions AGENCY: Food..., Filing, Format, and Content of Petitions'' has been approved by the Office of Management and Budget (OMB...

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

    Science.gov (United States)

    Lyons, Lucy Eleonore; Blosser, John

    2012-01-01

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

  17. 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)

  18. 77 FR 24961 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2012-04-26

    ... Vilela, Office of Information Management, Food and Drug Administration, 1350 Piccard Dr., PI50-400B... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. FDA-2011-N-0902] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment...

  19. 77 FR 64523 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2012-10-22

    ..., Office of Information Management, Food and Drug Administration, 1350 Piccard Dr., PI50-400B, Rockville... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. FDA-2012-N-0471] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment...

  20. 77 FR 41984 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2012-07-17

    ... II, Office of Information Management, Food and Drug Administration, 1350 Piccard Dr., PI50-400B... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. FDA-2011-N-0708] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment...

  1. 78 FR 33847 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2013-06-05

    ... CONTACT: Ila S. Mizrachi, Office of Information Management, Food and Drug Administration, 1350 Piccard Dr... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. FDA-2013-N-0172] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment...

  2. 75 FR 49495 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2010-08-13

    ...: Elizabeth Berbakos, Office of Information Management, Food and Drug Administration, 1350 Piccard Dr., PI50... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. FDA-2010-N-0248] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment...

  3. 78 FR 42960 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2013-07-18

    .... Mizrachi, Office of Information Management, Food and Drug Administration, 1350 Piccard Dr., PI50-400B... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. FDA-2013-N-0242] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment...

  4. 75 FR 39531 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2010-07-09

    ...: Elizabeth Berbakos, Office of Information Management, Food and Drug Administration, 1350 Piccard Dr., PI50... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. FDA-2010-N-0174] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment...

  5. The role of risk and cost benefit in program budgeting

    Energy Technology Data Exchange (ETDEWEB)

    Henry, C.J.; Alchowiak, J. [Dept. of Energy, Washington, DC (United States)

    1995-12-31

    The primary Environmental Management (EM) program mission is protecting human health and the environment. EM is currently facing a decreasing budget while still having to deal with competing requirements and risks to workers, public, and environment. There has been no consistent framework for considering in an integrated fashion the multiple types of risks and hazards present in the nuclear weapons complex. Therefore, to allocate resources during the budget process, EM is using risk, long term costs, mortgage reduction, compliance issues, and stakeholders concerns to prioritize the funding of activities. Risk and cost-benefit analysis are valuable tools to help make decisions to reduce risks to health, safety, and the environment in a sensible and cost-effective manner. Principles for priority setting using risk analysis are to seek to compare risks by grouping them into broad categories of concern (e.g., high, medium, and low); to set priorities in managing risks to account for relevant management and social considerations; to inform priorities by as broad a range of views as possible, ideally with consensus; and, to try to coordinate risk reduction efforts among programs. The Draft Risk Report to Congress, Risks and the Risk Debate: Searching for Common Ground {open_quote}The First Step,{close_quote} provides the first link between budget, compliance requirements, and risk reduction/pollution prevention activities. The process used for the report provides an initial framework to capture the spectrum of risks associated with environmental management activities and to link these risks in a qualitative fashion to compliance and the budget.

  6. The role of risk and cost benefit in program budgeting

    International Nuclear Information System (INIS)

    Henry, C.J.; Alchowiak, J.

    1995-01-01

    The primary Environmental Management (EM) program mission is protecting human health and the environment. EM is currently facing a decreasing budget while still having to deal with competing requirements and risks to workers, public, and environment. There has been no consistent framework for considering in an integrated fashion the multiple types of risks and hazards present in the nuclear weapons complex. Therefore, to allocate resources during the budget process, EM is using risk, long term costs, mortgage reduction, compliance issues, and stakeholders concerns to prioritize the funding of activities. Risk and cost-benefit analysis are valuable tools to help make decisions to reduce risks to health, safety, and the environment in a sensible and cost-effective manner. Principles for priority setting using risk analysis are to seek to compare risks by grouping them into broad categories of concern (e.g., high, medium, and low); to set priorities in managing risks to account for relevant management and social considerations; to inform priorities by as broad a range of views as possible, ideally with consensus; and, to try to coordinate risk reduction efforts among programs. The Draft Risk Report to Congress, Risks and the Risk Debate: Searching for Common Ground open-quote The First Step,close-quote provides the first link between budget, compliance requirements, and risk reduction/pollution prevention activities. The process used for the report provides an initial framework to capture the spectrum of risks associated with environmental management activities and to link these risks in a qualitative fashion to compliance and the budget

  7. 76 FR 71039 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2011-11-16

    ... Management, Food and Drug Administration, 1350 Piccard Dr., PI50-400B, Rockville, MD 20850, (301) 796-7651... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. FDA-2011-N-0555] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment...

  8. 76 FR 28043 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2011-05-13

    ... Management, Food and Drug Administration, 1350 Piccard Dr., PI50-400B, Rockville, MD 20850, 301-796-3794... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. FDA-2011-N-0015] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment...

  9. 76 FR 40374 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2011-07-08

    ... Information Management, Food and Drug Administration, 1350 Piccard Dr., PI50-400B, Rockville, MD 20850, 301... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. FDA-2011-N-0237] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment...

  10. 77 FR 38303 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2012-06-27

    ... Information Management, Food and Drug Administration, 1350 Piccard Dr., PI50-400B, Rockville, MD 20850, 301... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. FDA-2012-N-0253] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment...

  11. 76 FR 27328 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2011-05-11

    ... Management, Food and Drug Administration, 1350 Piccard Dr., PI50-400B, Rockville, MD 20850, 301-796-3792... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. FDA-2011-N-0042] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment...

  12. 76 FR 11786 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2011-03-03

    ... Management, Food and Drug Administration, 1350 Piccard Dr., PI50-400B, Rockville, MD 20850, 301-796-3792... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. FDA-2010-N-0583] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment...

  13. 76 FR 59139 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2011-09-23

    ... Information Management, Food and Drug Administration, 1350 Piccard Dr., PI50-400B, Rockville, MD 20850, 301... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. FDA-2011-N-0481] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment...

  14. TRANSPARENCY OF LOCAL BUDGETS IN THE NORTH-WEST REGION OF ROMANIA

    Directory of Open Access Journals (Sweden)

    Pintea Mirela-Oana

    2013-07-01

    Full Text Available The central researched element in our paper is the local budgets, the basic component of local public finances. Local budgets, like any other budgets, are the most important tool for the management (of local governments planning, forecasting, implementing and monitoring the results of administrative-territorial units activity, also being an appropriate tool for enhancing performance. A budget is the government's plan regarding the use of public resources to meet the citizens' needs. The aim of this paper is to realize a research on budget transparency in local governments from the Nord-West Region of Romania, regarding the availability of the budget information on the websites of the county councils and the county residences. The key element of good governance in today global economic environment is transparency that can be defined as the openness of public authorities (central and local regarding their policy intention, formulation and implementation. For local governments budget transparency is an important issue, due to the growing role of administrative-territorial units, confirmed over time by the economic reality. The importance of local budgets has increased in recent years due to the need to improve management efficiency and accounting al the level of local governments. Not only policy makers but also the citizens need information regarding local government current activities, expenditures, development projects and policies. In this context of a growing need for information, the transparency of local budgets is a mandatory condition for any local government. The combination of budget transparency and public participation in budget processes has the potential to combat corruption, foster public accountability of government agencies and contribute to judicious use of public funds. In this context, budget transparency represents the mean through which ordinary citizens and civil society organizations can access information about the

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

    Science.gov (United States)

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

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

  17. Effective use of Budgeting as a Tool Towards Financial Management in Schools in Lejweleputswa District

    Directory of Open Access Journals (Sweden)

    George Mosala

    2016-12-01

    Full Text Available In South Africa, public schools are expected to do their utmost to improve the quality of education. However, a notion exists that for a school to improve the quality of education, enough resources should be available. Although this notion is critical, it is the argument of this article that school financial management capacity is also a challenge in most of the public schools in South Africa. In this regard, the study, attempted to establish the effectiveness of budgeting in the public schools to ensure that quality education is promoted; and whether parents in the SGBs are knowledgeable enough to prepare the school budgets. In order to realise these objectives, an empirical study was undertaken, following the literature study which formed its basis. The findings confirmed that knowledge of budgeting as an aspect of financial management is lacking or inadequate in some schools. This is demonstrated by the level of contradictions of schools in meeting their basic needs, such as procurement of books and other materials. Consequently, it was recommended that capacity building endeavours should focus on financial planning, communication, decision-making, organising, delegating, coordinating, leading, and controlling in order to bring about effective financial management in public schools.

  18. 77 FR 72353 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2012-12-05

    ... Management, Food and Drug Administration, 1350 Piccard Dr., PI50-400B, Rockville, MD 20850, 301-796-7726, Ila... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. FDA-2012-N-0813] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment...

  19. 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.

  20. U.S. Budgeting for the United Nations: Process, Policy, and Problems

    Science.gov (United States)

    2009-06-01

    in the report, noting that loan guarantees in support of U.S. defense exports for UN peacekeeping operations or any other humanitarian assistance...Office of Management and Budget. (2009). Earmarks. Accessed February 2009: http://www.earmarks.omb.gov Ozmanczyk, E. J., & Mango , A. (Ed.) (2003...Pema THIS PAGE INTENTIONALLY LEFT BLANK i REPORT DOCUMENTATION PAGE Form Approved OMB No. 0704-0188 Public reporting burden for this collection of

  1. 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.…

  2. 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.

  3. 76 FR 43733 - Agency Information Collection Activities: Submission for the Office of Management and Budget (OMB...

    Science.gov (United States)

    2011-07-21

    ... done when specified events occur. Recordkeeping for nuclear material accounting and control information... done through the U.S. State system (Nuclear Materials Management and Safeguards System, collected under...: Submission for the Office of Management and Budget (OMB) Review; Comment Request AGENCY: Nuclear Regulatory...

  4. 78 FR 67402 - Agency Information Collection Activities: Submission for the Office of Management and Budget (OMB...

    Science.gov (United States)

    2013-11-12

    ... Collection Activities: Submission for the Office of Management and Budget (OMB) Review; Comment Request... which facilitates tracking the identity of the waste generator. That tracking becomes more complicated..., Office of Information and Regulatory Affairs (3150-0164, -0166, -0165), NEOB-10202, Office of Management...

  5. 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.

  6. Performance-Based Budgeting and Management of Judicial Courts in France: an Assessment

    Directory of Open Access Journals (Sweden)

    Thierry Kirat

    2010-04-01

    Full Text Available The efficiency of civil justice has become a central issue in several communities, including national states that have undertaken to reform their civil procedures rules and/or to implement methods of case management (such as the USA and United Kingdomand international organizations such as the Council of Europe and the World Bank. Of course, there has always also been interest on the part of legal academics and judicial/court administration professionals.Court systems have two aspects: on one side, as public institutions, their funding, the recruitment of judges and clerks and employees, the procedural rules they must comply with, are determined by the state. On the other side, as organizations producing dispute resolution services, their operation and management are borne by the chiefs of courts. The importance of capacity management of the former, who are most often judges, is now acknowledged by most specialists, even if the compatibility between legal rationality and managerial rationality is questioned by some of them. This article seeks to explain the situation of French courts, focusing on court administration that can not be addressed without taking account of the broader framework of State policy concerning most specifically the budget-setting process which has undergone recent radical reforms.

  7. Budgetary Function Of Parliament In Implementing The Regional Budget Revenue And Expenditure

    Directory of Open Access Journals (Sweden)

    Idhamsyah

    2015-08-01

    Full Text Available The purpose of this research is to find and analyze the nature of budgetary functions by the House of Representatives. For find and analyze the implementation of budgetary functions by the Regional Representatives Council. The ideal model of future budgetary functions to achieve the objectives of the research methods of research conducted qualitatively analyze qualitative data were processed and analyzed with empirical normative approach regarding the existing problems of this writing. The results showed Regarding the implementation of the rights of the Budget as well as the limitation of the right budget is essentially located at the focus of the regional council to judge the legitimacy or expediency reasons of public towards the Regional Budget than technical assessment. Thus the Regional Representatives Council focusing on local budgetary strategy appropriate to peoples needs not on the technical budget figures. Implementation of budgetary function by the regional council where the implementation of the budget function must begin with the elaboration of various policies set out in the form of law in the form of work programs of government and development. As a suggestion from the author should importance of Central Sulawesi province put through coordination with regions that have implemented e-budgeting for the management of the Regional Budget of Central Sulawesi using e-budgeting system in order to manage the manufacturing budget.

  8. 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...

  9. 78 FR 49271 - Agency Information Collection Activities; Announcement of Office of Management and Budget...

    Science.gov (United States)

    2013-08-13

    ...] Agency Information Collection Activities; Announcement of Office of Management and Budget Approval; Communicating Composite Scores in Direct-to-Consumer Advertising AGENCY: Food and Drug Administration, HHS... information entitled ``Communicating Composite Scores in Direct-to-Consumer (DTC) Advertising'' has been...

  10. The Budgeting as an Instrument of the Financial Planning System of Industrial Enterprises

    Directory of Open Access Journals (Sweden)

    Fedorenko Iryna A.

    2018-02-01

    Full Text Available The article is concerned with generalization of conceptual aspects of budgeting at industrial enterprise. The existing approaches of researchers to the essence of the concept of «budgeting» have been systematized. The subject, object, purpose, tasks, principles, and functions of the budgeting process have been defined. As a result of the research, the budgeting system and the stages of budgetary planning at the industrial enterprise have been structured in detail. The role and possibilities of budgeting for effective management of financial and economic activity of industrial enterprises have been clarified. Also the negative features of budgeting are described, which can affect the efficiency of its implementation in the practice of industrial enterprises. Directions for improvement of budgeting system at industrial enterprises have been defined.

  11. 77 FR 38303 - Agency Information Collection Activities; Announcement of Office of Management and Budget...

    Science.gov (United States)

    2012-06-27

    ...] Agency Information Collection Activities; Announcement of Office of Management and Budget Approval; Experimental Study: Effect of Promotional Offers in Direct-to-Consumer Prescription Drug Print Advertisements... ``Experimental Study: Effect of Promotional Offers in Direct-to-Consumer Prescription Drug Print Advertisements...

  12. 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.

  13. 76 FR 27073 - Information Collection Request to Office of Management and Budget; OMB Control Number: 1625-0109

    Science.gov (United States)

    2011-05-10

    ... Office of Management and Budget; OMB Control Number: 1625-0109 AGENCY: Coast Guard, DHS. ACTION: Sixty....S. Coast Guard intends to submit an Information Collection Request (ICR) to the Office of Management...-0158] to the Docket Management Facility (DMF) at the U.S. Department of Transportation (DOT). To avoid...

  14. 76 FR 11502 - Information Collection Request to Office of Management and Budget; OMB Control Number: 1625-0003

    Science.gov (United States)

    2011-03-02

    ... Office of Management and Budget; OMB Control Number: 1625-0003 AGENCY: Coast Guard, DHS. ACTION: Sixty....S. Coast Guard intends to submit an Information Collection Request (ICR) to the Office of Management... number [USCG-2011-0017], to the Docket Management Facility (DMF) at the U.S. Department of Transportation...

  15. 76 FR 10385 - Information Collection Request to Office of Management and Budget; OMB Control Number: 1625-0106

    Science.gov (United States)

    2011-02-24

    ... Office of Management and Budget; OMB Control Number: 1625-0106 AGENCY: Coast Guard, DHS. ACTION: Sixty....S. Coast Guard intends to submit an Information Collection Request (ICR) to the Office of Management... Coast Guard docket number [USCG-2011-0087] to the Docket Management Facility (DMF) at the U.S...

  16. Applying Olap Model On Public Finance Management

    OpenAIRE

    Dorde Pavlovic; Branko Gledovic

    2011-01-01

    Budget control is derivate from one of the main functions of budget, that aims that the budget is control instrument of acquiring and pending of budget needs. OLAP model represents an instrument that finds its place in the budget planning process, executive phases of budget, accountancy, etc. There is a direct correlation between the OLAP model and public finance management process.

  17. 浅谈通信运营企业预算管理%Discussion on Budget Management of Communication Enterprises

    Institute of Scientific and Technical Information of China (English)

    胡伟

    2011-01-01

    科学健全的全面预算管理体系是公司管理的关键.本文作者结合自己多年的实际工作经验,对通信运营企业预算管理相关问题进行分析探讨,仅供参考.%Scientific and improved comprehensive budget management system is the key point of company management. In this paper, the author combines with the actual work experience to analyze related problems about budget management of communication enterprises, which is only for reference.

  18. 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...

  19. System of Budget Planning, Programming, Development and Execution and the Defence Resources Management Model (DRMM

    Directory of Open Access Journals (Sweden)

    Davor Čutić

    2010-07-01

    Full Text Available The system of budget planning, programming, development and execution of the Ministry of Defence of the Republic of Croatia (henceforth: the Croatian acronym SPPIIP is the basic system for the strategic management of defence resources through which an effective and rational distribution of available resources is conducted, based on the goals of national security of the Republic of Croatia. This system sets the principles of transparency and democratic management of defence resources while respecting the specificities of the defence system. The SPPIIP allows for decision making based on complete information about alternatives and the choice of the most economical and most efficient way to reach the goal. It unites the strategic plan, program and budget. It consists of four continuous, independent and interconnected phases: planning, programming, development and the execution of the budget. The processes of the phases are dynamic and cyclic. In addition to the SPPIIP, the Defence Resources Management Model (DRMM, Croatian acronym: MURO has also been developed. This is an analytic tool which serves as a decision support system in the SPPIIP. The DRMM is a complex computer model showing graph and tabular overviews in a multi-year period. The model examines three areas: the strength of the forces, expenses and defence programs. The purpose of the model is cost and strength analysis and the analysis of compromise and feasibility, i.e. how sensitive the programs are to fiscal movements in the sphere of the MoD budget in the course of a multiyear cycle, until a certain project ends. The analysis results are an easily understandable basis for decision making. The SPPIIP and the DRMM are mutually independent systems, but they complement each other well. The SPPIIP uses the DRMM in designing and resource allocation based on the goals set. The quality of the DRMM depends on the amount and quality of data in its database. The DRMM can be used as a basis for

  20. Surgery and Research: A Practical Approach to Managing the Research Process

    Science.gov (United States)

    Swiatek, Peter R.; Chung, Kevin C.; Mahmoudi, Elham

    2016-01-01

    Following a practical project management method is essential in completing a research project on time and within budget. Although this concept is well developed in the business world, it has yet to be explored in academic surgical research. Defining and adhering to a suitable workflow would increase portability, reusability, and therefore, efficiency of the research process. In this article, we briefly review project management techniques. We specifically underline four main steps of project management: (1) definition and organization, (2) planning, (3) execution, and (4) evaluation, using practical examples from our own multidisciplinary plastic surgery research team. PMID:26710037

  1. 76 FR 77243 - Information Collection Request to Office of Management and Budget; OMB Control Number: 1625-0010

    Science.gov (United States)

    2011-12-12

    ... Office of Management and Budget; OMB Control Number: 1625-0010 AGENCY: Coast Guard, DHS. ACTION: Sixty....S. Coast Guard intends to submit an Information Collection Request (ICR) to the Office of Management... Guard docket number [USCG-2011-1074] to the Docket Management Facility (DMF) at the U.S. Department of...

  2. 75 FR 48357 - Collection of Information Under Review by Office of Management and Budget; OMB Control Number...

    Science.gov (United States)

    2010-08-10

    ... Review by Office of Management and Budget; OMB Control Number: 1625-0089 AGENCY: Coast Guard, DHS. ACTION... docket via http://www.regulations.gov on or before August 19, 2010, or reach the Docket Management... INFORMATION CONTACT: Mr. Arthur Requina, Office of Information Management, telephone 202-475-3523, or fax 202...

  3. Bulk Fuel: Actions Needed to Improve DODs Fuel Consumption Budget Data

    Science.gov (United States)

    2016-09-01

    be reimbursed with more cash than it anticipated. DOD and military service financial management officials prepare budget justification materials...Overseas Contingency Operations OMB Office of Management and Budget OUSD Office of the Under Secretary of Defense This is a work of the U.S...military service budget and financial management offices, and DLA to determine how O&M budget justification materials generally, and fuel

  4. 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.

  5. 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...

  6. 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 ...

  7. Library management in the tight budget seventies. Problems, challenges, and opportunities.

    Science.gov (United States)

    White, H S

    1977-01-01

    This paper examines changes in the management of university, special, and medical libraries brought about by the budget curtailments that followed the more affluent funding period of the mid-1960s. Based on a study conducted for the National Science Foundation by the Indiana University Graduate Library School, this paper deals with misconceptions that have arisen in the relationship between publishers and librarians, and differentiates between the priority perceptions of academic and of special librarians in the allocation of progressively scarcer resources. It concludes that libraries must make strong efforts to reduce the growing erosion of materials acquisitions budgets because of growing labor costs as a percentage of all library expenditures; that they must make a working reality of the resource-sharing mechanisms established through consortia and networks; and that they must use advanced evaluative techniques in the determination of which services and programs to implement, expand, and retain, and which to curtail and abandon.

  8. Department of Defense Financial Management Regulation. Volume 3. Budget Execution-Availability and Use of Budgetary Resources

    National Research Council Canada - National Science Library

    1996-01-01

    .... In addition, it directs statutory and regulatory financial reporting requirements. Volume 3 of the "DoD Financial Management Regulation" establishes procedures for DoD Components to use in budget execution...

  9. ZBB--a new skill for the financial manager.

    Science.gov (United States)

    Thompson, G B; Pyhrr, P A

    1979-03-01

    Zero-based budgeting (ZBB) is a management decision-making tool currently gaining wide acceptance. ZBB is a budgeting approach which is useful for planning, controlling and coordinating financial and human resources. It involves the re-evaluation of all budgeted activities in terms of priorities established by the management. The traditional process of incremental budgeting differs from ZBB in that only the planned changes are evaluated in the former. In incremental budgeting, the base budget is considered authorized and required little attention. The ZBB process focuses on the whol budget. This is accomplished by: (1) identifying decision units; (2) evaluating each decision unit in terms of performance, costs, benefits, and alternate means of accomplishiing the objectives; (3) ranking the decision packages; and (4) preparing a budget for the highest priority decision packages. The effect of the ZBB approach is that new high priority programs may be funded by eliminating or reducing existing lower-priority programs. ZBB is viewed as a logical process which can combine many of the elements of good management.

  10. 75 FR 54907 - Information Collection Sent to the Office of Management and Budget (OMB) for Approval; OMB...

    Science.gov (United States)

    2010-09-09

    ... sport fish and wildlife management and restoration, including: Improvement of fish and wildlife habitats... and 91400-9782-Survey-7B] Information Collection Sent to the Office of Management and Budget (OMB) for... of Activity household participant Completion time per Total burden responses responses response hours...

  11. Creating an effort tracking tool to improve therapeutic cancer clinical trials workload management and budgeting.

    Science.gov (United States)

    James, Pam; Bebee, Patty; Beekman, Linda; Browning, David; Innes, Mathew; Kain, Jeannie; Royce-Westcott, Theresa; Waldinger, Marcy

    2011-11-01

    Quantifying data management and regulatory workload for clinical research is a difficult task that would benefit from a robust tool to assess and allocate effort. As in most clinical research environments, The University of Michigan Comprehensive Cancer Center (UMCCC) Clinical Trials Office (CTO) struggled to effectively allocate data management and regulatory time with frequently inaccurate estimates of how much time was required to complete the specific tasks performed by each role. In a dynamic clinical research environment in which volume and intensity of work ebbs and flows, determining requisite effort to meet study objectives was challenging. In addition, a data-driven understanding of how much staff time was required to complete a clinical trial was desired to ensure accurate trial budget development and effective cost recovery. Accordingly, the UMCCC CTO developed and implemented a Web-based effort-tracking application with the goal of determining the true costs of data management and regulatory staff effort in clinical trials. This tool was developed, implemented, and refined over a 3-year period. This article describes the process improvement and subsequent leveling of workload within data management and regulatory that enhanced the efficiency of UMCCC's clinical trials operation.

  12. 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.

  13. 76 FR 13668 - Respiratory Protection Standard; Extension of the Office of Management and Budget's (OMB...

    Science.gov (United States)

    2011-03-14

    ...] Respiratory Protection Standard; Extension of the Office of Management and Budget's (OMB) Approval of... proposal to extend OMB approval of the information collection requirements specified by the Respiratory... Respiratory Protection Standard (29 CFR 1910.134; hereafter, ``the [[Page 13669

  14. 75 FR 56998 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2010-09-17

    ... its expert judgment about consumer behavior, perceptions, and similar information related to consumer... CONSUMER PRODUCT SAFETY COMMISSION [Docket No. CPSC-2010-0046] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment Request; Consumer Focus Groups...

  15. 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

  16. 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.

  17. Budget Automation System

    Data.gov (United States)

    U.S. Environmental Protection Agency — BAS is the central Agency system used to integrate strategic planning, annual planning, budgeting and financial management. BAS contains resource (dollars and FTE),...

  18. 76 FR 54809 - Agency Information Collection Activities: Submission for the Office of Management and Budget (OMB...

    Science.gov (United States)

    2011-09-02

    ... disposal of low-level radioactive waste; and all generators, collectors, and processors of low-level waste...), NEOB-10202, Office of Management and Budget, Washington, DC 20503. Comments can also be e-mailed to...

  19. 17 CFR 202.11 - Public Company Accounting Oversight Board budget approval process.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Public Company Accounting Oversight Board budget approval process. 202.11 Section 202.11 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION INFORMAL AND OTHER PROCEDURES § 202.11 Public Company Accounting Oversight...

  20. 78 FR 6822 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2013-01-31

    ... business and will help prospective applicants understand what they need to do to meet the small business...] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment... Fee Small Business Qualification and Certification AGENCY: Food and Drug Administration, HHS. ACTION...

  1. 75 FR 2874 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2010-01-19

    ... will help prospective applicants understand what they need to do to meet the small business criteria...] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment... Small Business Qualification and Certification AGENCY: Food and Drug Administration, HHS. ACTION: Notice...

  2. 76 FR 66087 - Telecommunications; Extension of the Office of Management and Budget's (OMB) Approval of...

    Science.gov (United States)

    2011-10-25

    ...] Telecommunications; Extension of the Office of Management and Budget's (OMB) Approval of Information Collection... the Standard on Telecommunications (29 CFR 1910.268). The purpose of this requirement is to ensure... of the information collection requirement contained in the Standard on Telecommunications (29 CFR...

  3. 76 FR 8782 - Underground Construction Standard; Extension of the Office of Management and Budget's (OMB...

    Science.gov (United States)

    2011-02-15

    ...] Underground Construction Standard; Extension of the Office of Management and Budget's (OMB) Approval of... Underground Construction (29 CFR 1926.800). DATES: Comments must be submitted (postmarked, sent, or received...). Seven paragraphs in the Underground Construction Standard (``the Standard''), 29 CFR 1926.800, require...

  4. Carbon budget of Ontario's managed forests and harvested wood products, 2001–2100

    Science.gov (United States)

    Jiaxin Chen; Stephen J. Colombo; Michael T. Ter-Mikaelian; Linda S. Heath

    2010-01-01

    Forest and harvested wood products (HWP) carbon (C) stocks between 2001 and 2100 for Ontario's managed forests were projected using FORCARB-ON, an adaptation of the U.S. national forest C budget model known as FORCARB2. A fire disturbance module was introduced to FORCARB-ON to simulate the effects of wildfire on C, and some of the model's C pools were re-...

  5. 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

  6. 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.…

  7. 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.

  8. FY 1997 congressional budget request: Budget highlights

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-03-01

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

  9. 75 FR 80825 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2010-12-23

    ...] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment Request; Pet Event Tracking Network--State, Federal Cooperation To Prevent Spread of Pet Food Related... Administration (FDA) is announcing that a proposed collection of information has been submitted to the Office of...

  10. 76 FR 35448 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2011-06-17

    ...] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment... Protection Act of 1996, which amended the Federal Insecticide, Fungicide, and Rodenticide Act (FIFRA) and the...: Table 1--Estimated Annual Reporting Burden \\1\\ Number of Average burden Activity Number of responses per...

  11. 42 CFR 137.401 - What role does Tribal consultation play in the IHS annual budget request process?

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false What role does Tribal consultation play in the IHS annual budget request process? 137.401 Section 137.401 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF...-GOVERNANCE Secretarial Responsibilities Budget Request § 137.401 What role does Tribal consultation play in...

  12. 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...

  13. 76 FR 39880 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2011-07-07

    ... resulted in an NAI decision, FDA estimates that 1,378 of the facilities certified under ISO 13485:2003 by...] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment... ISO 13485:2003 Voluntary Audit Report Submission Program AGENCY: Food and Drug Administration, HHS...

  14. 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...

  15. Budget Impact of Increasing Market Share of Patient Self-Testing and Patient Self-Management in Anticoagulation

    NARCIS (Netherlands)

    Stevanović, Jelena; Postma, Maarten J.; Le, Hoa H.

    Background: Patient self-testing (PST) and/or patient self-management (PSM) might provide better coagulation care than monitoring at specialized anticoagulation centers. Yet, it remains an underused strategy in the Netherlands. Methods: Budget-impact analyses of current and new market-share

  16. 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.

  17. 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

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

    Science.gov (United States)

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

    2009-01-01

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

  19. Money Talks: Gender Budgeting in the University of Iceland

    Directory of Open Access Journals (Sweden)

    Finnborg S. Jónasdóttir

    2016-06-01

    Full Text Available The article addresses the financial framework, decision-making and budgeting processes of the University of Iceland from a gender perspective. The newly appointed rector of the University of Iceland (elected 2015 together with the university council is currently revising the UI system of the distribution formula of budget allocation. This provides an opportunity to examine the system which is inspired by New Public Management, with emphasis on global competition and performance based indicators. The aim of the article is to scrutinize the current system of budget allocation and distribution and its significance when it comes to gender. We ask how the, allegedly gender neutral, system plays out for different schools and disciplines and for academics in different ranks, when the gender dimension is taken into account. We draw on empirical data collected as part of the GARCIA research project, Gendering the Academy and Research combating Career Instability and Asymmetries, which is supported by the 7th Framework Programme of the European Union. To shed a light on the process we focus on the male-dominated School of Engineering and Natural Sciences (SENS and the more feminised School of Social Sciences (SSS. The exploration shows that the financial framework, decision-making and budgeting processes at the University of Iceland are rather non-transparent, and biased in favour of the natural sciences. This applies to funding from the state; third party funding; the allocation of funding in the teaching part of the budgeting, as well as the research part. From the article it can be concluded that the current system contains an internal, though unintended, gender bias that needs to be corrected.

  20. 75 FR 48992 - Baseline Safety and Health Practices; Office of Management and Budget's (OMB) Approval of...

    Science.gov (United States)

    2010-08-12

    ...] Baseline Safety and Health Practices; Office of Management and Budget's (OMB) Approval of Information... health practices of private sector establishments in agriculture (with 10 or more workers) and non... monitor and more effectively implement practices to mitigate workplace hazards, thereby reducing the...

  1. 75 FR 9443 - Agency Information Collection Activities: Submission for the Office of Management and Budget (OMB...

    Science.gov (United States)

    2010-03-02

    ...: Recipients of Federal Financial Assistance provided by the NRC (including Educational Institutions, Other... for the Office of Management and Budget (OMB) Review; Comment Request AGENCY: U.S. Nuclear Regulatory... Programs or Activities Receiving Federal Financial Assistance''. 3. Current OMB approval number: 3150-XXXX...

  2. 78 FR 52565 - Student Data Form; Extension of the Office of Management and Budget's (OMB) Approval of...

    Science.gov (United States)

    2013-08-23

    ... Services and Things of Value''); Office of Management and Budget Circular A-25 (``User Charges''); and 29... , which is the Federal eRulemaking Portal; (2) by facsimile (fax); or (3) by hard copy. All comments...

  3. Implications of Project-Based Funding of Research on Budgeting and Financial Management in Public Universities

    Science.gov (United States)

    Raudla, Ringa; Karo, Erkki; Valdmaa, Kaija; Kattel, Rainer

    2015-01-01

    The main goal of the paper is to explore--both theoretically and empirically--the implications of project-based research funding for budgeting and financial management at public universities. The theoretical contribution of the paper is to provide a synthesized discussion of the possible impacts of project-based funding on university financial…

  4. 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.

  5. A disease management programme for patients with diabetes mellitus is associated with improved quality of care within existing budgets.

    Science.gov (United States)

    Steuten, L M G; Vrijhoef, H J M; Landewé-Cleuren, S; Schaper, N; Van Merode, G G; Spreeuwenberg, C

    2007-10-01

    To assess the impact of a disease management programme for patients with diabetes mellitus (Type 1 and Type 2) on cost-effectiveness, quality of life and patient self-management. By organizing care in accordance with the principles of disease management, it is aimed to increase quality of care within existing budgets. Single-group, pre-post design with 2-year follow-up in 473 patients. Substantial significant improvements in glycaemic control, health-related quality of life (HRQL) and patient self-management were found. No significant changes were detected in total costs of care. The probability that the disease management programme is cost-effective compared with usual care amounts to 74%, expressed in an average saving of 117 per additional life year at 5% improved HRQL. Introduction of a disease management programme for patients with diabetes is associated with improved intermediate outcomes within existing budgets. Further research should focus on long-term cost-effectiveness, including diabetic complications and mortality, in a controlled setting or by using decision-analytic modelling techniques.

  6. Manager Experiences with the Return to Work Process in a Large, Publically Funded, Hospital Setting

    DEFF Research Database (Denmark)

    Stochkendahl, Mette Jensen; Myburgh, Corrie; Young, Amanda Ellen

    2015-01-01

    Purpose Previous research on the role of managers in the return to work (RTW) process has primarily been conducted in contexts where the workplace has declared organizational responsibility for the process. While this is a common scenario, in some countries, including Denmark, there is no explicit......, organizational, and policy factors. Instances were observed where supervisors faced the dilemma of balancing ethical and managerial principles with requirements of keeping staffing budgets. Conclusion Although it is not their legislative responsibility, Danish managers play a key role in the RTW process. As has...... been observed in other contexts, Danish supervisors struggle to balance considerations for the returning worker with those of their teams....

  7. 75 FR 63506 - Logging Operations; Extension of the Office of Management and Budget's (OMB) Approval of...

    Science.gov (United States)

    2010-10-15

    ...] Logging Operations; Extension of the Office of Management and Budget's (OMB) Approval of Information... Logging Operations (29 CFR 1910.266). DATES: Comments must be submitted (postmarked, sent, or received) by... following elements: Safe work practices, including the use, operation, and maintenance of tools, machines...

  8. 78 FR 3409 - Agency Information Collection Activities; Submission to the Office of Management and Budget for...

    Science.gov (United States)

    2013-01-16

    ...; Submission to the Office of Management and Budget for Review and Approval; Comment Request; Application for... Rehabilitation Act of 1973, as amended (Rehabilitation Act), to assist consumers and applicants in their relationships with projects, programs and services provided under the Rehabilitation Act including the...

  9. 78 FR 7418 - Agency Information Collection Activities; Submission to the Office of Management and Budget for...

    Science.gov (United States)

    2013-02-01

    ... the use of information technology. Please note that written comments received in response to this... DEPARTMENT OF EDUCATION [Docket No.: ED-2013-ICCD-0008] Agency Information Collection Activities; Submission to the Office of Management and Budget for Review and Approval; Comment Request; High School...

  10. 76 FR 30200 - Forging Machines; Extension of the Office of Management and Budget's (OMB) Approval of...

    Science.gov (United States)

    2011-05-24

    ...] Forging Machines; Extension of the Office of Management and Budget's (OMB) Approval of Information... extend OMB approval of the information collection requirements contained in the Forging Machines Standard... to reduce employees' risk of death or serious injury by ensuring that forging machines used by them...

  11. 76 FR 27367 - Slings; Extension of the Office of Management and Budget's (OMB) Approval of Information...

    Science.gov (United States)

    2011-05-11

    ..., rated capacity, and reach of the sling. The information, supplied by the manufacturer, is typically...] Slings; Extension of the Office of Management and Budget's (OMB) Approval of Information Collection... handling. Paragraph (e) of the Standard covers alloy steel chain slings. Paragraph (e)(1) requires that...

  12. 75 FR 30036 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2010-05-28

    ....282(a)(1)(i) through (a)(1)(iii)). In the event that an article of food has been refused admission... in a request for review. In the event that an article of food has been placed under hold under...] Agency Information Collection Activities; Submission for Office of Management and Budget Review; Comment...

  13. 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

  14. 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.

  15. Co-engineering Participatory Water Management Processes: Theory and Insights from Australian and Bulgarian Interventions

    Directory of Open Access Journals (Sweden)

    Katherine A. Daniell

    2010-12-01

    Full Text Available Broad-scale, multi-governance level, participatory water management processes intended to aid collective decision making and learning are rarely initiated, designed, implemented, and managed by one person. These processes mostly emerge from some form of collective planning and organization activities because of the stakes, time, and budgets involved in their implementation. Despite the potential importance of these collective processes for managing complex water-related social-ecological systems, little research focusing on the project teams that design and organize participatory water management processes has ever been undertaken. We have begun to fill this gap by introducing and outlining the concept of a co-engineering process and examining how it impacts the processes and outcomes of participatory water management. We used a hybrid form of intervention research in two broad-scale, multi-governance level, participatory water management processes in Australia and Bulgaria to build insights into these co-engineering processes. We examined how divergent objectives and conflict in the project teams were negotiated, and the impacts of this co-engineering on the participatory water management processes. These investigations showed: (1 that language barriers may aid, rather than hinder, the process of stakeholder appropriation, collective learning and skills transferal related to the design and implementation of participatory water management processes; and (2 that diversity in co-engineering groups, if managed positively through collaborative work and integrative negotiations, can present opportunities and not just challenges for achieving a range of desired outcomes for participatory water management processes. A number of areas for future research on co-engineering participatory water management processes are also highlighted.

  16. 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.…

  17. 77 FR 73626 - Agency Information Collection Activities; Submission to the Office of Management and Budget for...

    Science.gov (United States)

    2012-12-11

    ...; Submission to the Office of Management and Budget for Review and approval; Comment Request; Student... by (1) Specifying a Net Present Value (NPV) formula used to establish the revenue for institutional... regulations require an institution to disclose in a footnote to its audited financial statements the amounts...

  18. 76 FR 77560 - Agency Information Collection Activities: Submission for the Office of Management and Budget (OMB...

    Science.gov (United States)

    2011-12-13

    ... medicine, or hospital to possess certain small quantities of byproduct material for in vitro clinical or...: Submission for the Office of Management and Budget (OMB) Review; Comment Request AGENCY: Nuclear Regulatory... required or asked to report: Any physician, veterinarian in the practice of veterinary medicine, clinical...

  19. Materials management: stretching the "household" budget.

    Science.gov (United States)

    Carpe, R H; Carroll, P E

    1987-11-01

    As CFOs assume responsibility for the materials management function because of the potential to maximize cash flow, achieve economies of scale, decrease costs, and streamline operations, they look for guidelines to evaluate performance. Conducting a systems operations audit can aid in assessing that performance. CFOs can determine whether materials management processes are working "smarter, nor harder."

  20. 78 FR 70326 - Rigging Equipment for Material Handling; Extension of the Office of Management and Budget's (OMB...

    Science.gov (United States)

    2013-11-25

    ...] Rigging Equipment for Material Handling; Extension of the Office of Management and Budget's (OMB) Approval... on Rigging Equipment for Material Handling (29 CFR 1926.251). These paragraphs require affixing... automated or other technological information collection and transmission techniques. III. Proposed Actions...

  1. 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...

  2. 75 FR 60480 - Concrete and Masonry Construction; Extension of the Office of Management and Budget's (OMB...

    Science.gov (United States)

    2010-09-30

    ...] Concrete and Masonry Construction; Extension of the Office of Management and Budget's (OMB) Approval of... requirements specified in the Standard on Concrete and Masonry Construction (29 CFR part 1926, subpart Q..., screens or pumps used for concrete and masonry construction) specified by paragraphs 1926.702(a)(2), (j)(1...

  3. 78 FR 38304 - Agency Information Collection Activities; Submission to the Office of Management and Budget for...

    Science.gov (United States)

    2013-06-26

    ...; Submission to the Office of Management and Budget for Review and Approval; Comment Request; Financial Report... in response to this notice will be considered public records. Title of Collection: Financial Report... Program. The purpose of this Annual Financial Report is to have the grantees report annually the kind of...

  4. Effects of thermal budget in n-type bifacial solar cell fabrication processes on effective lifetime of crystalline silicon

    Directory of Open Access Journals (Sweden)

    Tomihisa Tachibana

    2017-04-01

    Full Text Available The effects of residual C on cell properties are investigated from the view point of thermal budget in the n-type bifacial cell processes. Implied Voc obtained from wafers with same Oi concentration depend on the thermal budgets decreases as the Cs concentration increases. The Voc values vary depending on the wafer with different growth cooling rate. To analyze the effect of thermal budget correspond to solar cell fabrication process, CZ wafers with almost the same Oi concentrations are prepared. One of the wafers with relatively high residual Cs concentration shows the longer lifetime than the initial value after the 950 oC annealing step. On the other hand, the lifetime of a wafer with relatively low Cs concentration dramatically decreased by the same process due to the O segregation. These results suggest that it is important to choose appropriate wafer specification, starting with feedstock material, for increasing the solar cell efficiency.

  5. 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.

  6. 76 FR 67480 - Standard on Commercial Diving Operations; Extension of the Office of Management and Budget's (OMB...

    Science.gov (United States)

    2011-11-01

    ...] Standard on Commercial Diving Operations; Extension of the Office of Management and Budget's (OMB) Approval... Commercial Diving Operations Standard (29 CFR part 1910, subpart T). DATES: Comments must be submitted... existing Standard on Commercial Diving Operations (29 CFR part 1910, Subpart [[Page 67481

  7. The Budgetary Process with a Use of Modern Approaches in Cost Management

    Directory of Open Access Journals (Sweden)

    Jiří Hammer

    2016-01-01

    Full Text Available State organisational units still compile their budget as incremental and as such it therefore disregards causes of the origination of costs and does not put a sufficient pressure on increase in efficiency of economy. This article aims to propose a budgetary setup for operating costs using the methods of ABC/ABM (Activity Based Costing/Activity Based Management in state organisational units (SOU. Essence of the proposed procedure towards budgetary setup as well as cost management is specification of such cost drivers that reflect the causal link between activities of the given organisation and indirect operating costs. Through a system of linear equations there is in turn resolved parity between demands on budgetary funding of a specific activity and full costs of activities. Using a multiple regression analyses, for selected cost groups there was also tested their dependence upon criteria that may act as general cost drivers. Undertaken research has also uncovered that frequently used variable “number of workers” cannot explain the analysed cost groups. Benefit of proposed solutions is increase in efficiency of SOU economy. This way, the management receives a tool for budgeting and cost control not only within the process structure based on activities, but also within individual items of the budgetary classification.

  8. Integrated Management System as constituent of balanced development approach

    International Nuclear Information System (INIS)

    Pasternak, J.

    2005-01-01

    Globalization of the economy makes RAFAKO S.A. react promptly and efficiently to what goes on in the surrounding world. The way this company is organized and managed constitutes the fundamental condition for success and it is this subject that the authors have concentrated on. The restructuring process of the company started in 1998. A business management structure was established and individual fields of activity, as profit or cost centers for budgeting and reporting, were separated. Employment rationalization was started, labour valuation system, its effectiveness and a new payment policy were implemented. In accordance with the stipulation resulting from standard PN-EN ISO 9000:2001, process-like approach to management was assumed. This paper presents the process based approach to management and elements of project management at RAFAKO S.A. The experiences in project management, originating from the history of this company, facilitated considerably the first stages of process management implementation. A brief description of budget planning technique and elements of cost account, as well as how the budget and account are interpreted in the Integrated Management System were presented. (author)

  9. 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

  10. 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...

  11. Hanford Site Environmental Safety and Health Fiscal Year 2001 Budget-Risk management summary

    Energy Technology Data Exchange (ETDEWEB)

    REEP, I.E.

    1999-05-12

    The Hanford Site Environment, Safety and Health (ES&H) Budget-Risk Management Summary report is prepared to support the annual request to sites in the U.S. Department of Energy (DOE) Complex by DOE, Headquarters. The request requires sites to provide supplementary crosscutting information related to ES&H activities and the ES&H resources that support these activities. The report includes the following: (1) A summary status of fiscal year (FY) 1999 ES&H performance and ES&H execution commitments; (2)Status and plans of Hanford Site Office of Environmental Management (EM) cleanup activities; (3) Safety and health (S&H) risk management issues and compliance vulnerabilities of FY 2001 Target Case and Below Target Case funding of EM cleanup activities; (4) S&H resource planning and crosscutting information for FY 1999 to 2001; and (5) Description of indirect-funded S&H activities.

  12. 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)

  13. 78 FR 53159 - Standard for Welding, Cutting, and Brazing; Extension of the Office of Management and Budget's...

    Science.gov (United States)

    2013-08-28

    ...] Standard for Welding, Cutting, and Brazing; Extension of the Office of Management and Budget's (OMB... collection requirements contained in the Standard for Welding, Cutting, and Brazing (29 CFR Part 1910, Subpart Q). The information collected is used by employers and workers whenever welding, cutting, and...

  14. Configuration Management (CM) Support for KM Processes at NASA/Johnson Space Center (JSC)

    Science.gov (United States)

    Cioletti, Louis

    2010-01-01

    Collection and processing of information are critical aspects of every business activity from raw data to information to an executable decision. Configuration Management (CM) supports KM practices through its automated business practices and its integrated operations within the organization. This presentation delivers an overview of JSC/Space Life Sciences Directorate (SLSD) and its methods to encourage innovation through collaboration and participation. Specifically, this presentation will illustrate how SLSD CM creates an embedded KM activity with an established IT platform to control and update baselines, requirements, documents, schedules, budgets, while tracking changes essentially managing critical knowledge elements.

  15. Reducing uncertainty in nitrogen budgets for African livestock systems

    International Nuclear Information System (INIS)

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

    2014-01-01

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

  16. 76 FR 9817 - Standard on Commercial Diving Operations; Extension of the Office of Management and Budget's (OMB...

    Science.gov (United States)

    2011-02-22

    ...] Standard on Commercial Diving Operations; Extension of the Office of Management and Budget's (OMB) Approval... Commercial Diving Operations Standard (29 CFR part 1910, subpart T). DATES: Comments must be submitted... obtaining information (29 U.S.C. 657). Subpart T applies to diving and related support operations conducted...

  17. 78 FR 33860 - Crawler, Locomotive, and Truck Cranes Standard; Extension of the Office of Management and Budget...

    Science.gov (United States)

    2013-06-05

    ...] Crawler, Locomotive, and Truck Cranes Standard; Extension of the Office of Management and Budget's (OMB... collection requirements contained in the General Industry Standard on Crawler, Locomotive, and Truck cranes... workers from using unsafe cranes and ropes, thereby reducing their risk of death or serious injury caused...

  18. 75 FR 20005 - Crawler, Locomotive, and Truck Cranes Standard; Extension of the Office of Management and Budget...

    Science.gov (United States)

    2010-04-16

    ...] Crawler, Locomotive, and Truck Cranes Standard; Extension of the Office of Management and Budget's (OMB... Crawler, Locomotive, and Truck Cranes Standard (29 CFR 1910.180). DATES: Comments must be submitted... of each of these requirements is to prevent workers from using unsafe cranes and ropes, thereby...

  19. 75 FR 52037 - Welding, Cutting and Brazing Standard; Extension of the Office of Management and Budget's (OMB...

    Science.gov (United States)

    2010-08-24

    ...] Welding, Cutting and Brazing Standard; Extension of the Office of Management and Budget's (OMB) Approval... requirements contained in the Welding, Cutting and Brazing Standard (29 CFR part 1910, subpart Q). The information collected is used by employers and workers whenever welding, cutting and brazing are performed...

  20. 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...

  1. 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.

  2. Convergence of Croatian Financial and Budget Regulations to the Framework and Practices of the European Union

    Directory of Open Access Journals (Sweden)

    Ivana MALETIĆ

    2010-03-01

    Full Text Available As of 2004 intensive preparatory activities for the accession of the Republic of Croatia into the European Union have started. Significant changes have been taking place in legislation, institutional and administrative respect. The so called “silent reform“ is changing the appearance and the way of work of state administration. Institutions acquire the rules and way of work of the European Union through the usage of pre-accession programmes. General opinion moves in the direction of successfulness, competitiveness, attainment of results and added values. Financial regulations regarding stipulation of budget processes have been changing through the introduction of the following elements: strategic planning, multi-annual budget framework, fiscal discipline, internal audit as well as financial management and control system based on clearly set work processes and procedures. This document provides the description of the most significant changes regarding financial management and budget regulations in the Republic of Croatia which have taken place in the course of adapting (developing the system to the European practices and rules.

  3. Development and Deployment of NASA's Budget Execution Dashboard

    Science.gov (United States)

    Putz, Peter

    2009-01-01

    This paper discusses the successful implementation of a highly visible company-wide management system and its potential to change managerial and accounting policies, processes and practices in support of organizational goals. Applying the conceptual framework of innovation in organizations, this paper describes the development and deployment process of the NASA Budget Execution Dashboard and the first two fiscal years of its use. It discusses the positive organizational changes triggered by the dashboard, like higher visibility of financial goals and variances between plans and actuals, increased involvement of all management levels in tracking and correcting of plan deviations, establishing comparable data standards across a strongly diversified organization, and enhanced communication between line organizations (NASA Centers) and product organizations (Mission Directorates). The paper also discusses the critical success factors experienced in this project: Strong leadership and division of management roles, rapid and responsive technology development, and frequent communication among stakeholders.

  4. 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...

  5. Implementing Strategy in a Budget: A Model of the Coast Guard Reserve

    OpenAIRE

    Bromund, Carl Douglas

    1990-01-01

    Approved for public release; distribution is unlimited. This thesis discusses the managment strategy of the Coast Guard Reserve; it examines the formulation and implmentation of strateqy. A model to develop and implement strategy is proposed, which defines the role of the budget in this strategic management process. The recent strategy of the Coast Guard Reserve is analyzed using this model.. This analysis seems to indicate that the Coast Guard Reserve had no explicit strate...

  6. 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...

  7. THE BUDGETARY PROCESS – REASON FOR DISSATISFACTION

    Directory of Open Access Journals (Sweden)

    MARIANA RADU

    2011-01-01

    Full Text Available The behavior of individuals within the organization does not always correspond with what is expected and what is defined by formal rules. The budget may be perceived as a source of oppression and can sometimes lead to the development of attitudes of resistance from employees. The success of the budget process and budget execution process is conditioned by how the leadership of the company, through its managerial policy, manages to contribute to the motivation of individuals. The budget must have the ability to mobilize members of the organization, must be built to be exciting. The purpose of this paper is to identify the causes of behavior problems from individuals in the budget process of the enterprise, and to propose measures to eliminate these causes.

  8. Processes governing transient responses of the deep ocean buoyancy budget to a doubling of CO2

    Science.gov (United States)

    Palter, J. B.; Griffies, S. M.; Hunter Samuels, B. L.; Galbraith, E. D.; Gnanadesikan, A.

    2012-12-01

    Recent observational analyses suggest there is a temporal trend and high-frequency variability in deep ocean buoyancy in the last twenty years, a phenomenon reproduced even in low-mixing models. Here we use an earth system model (GFDL's ESM2M) to evaluate physical processes that influence buoyancy (and thus steric sea level) budget of the deep ocean in quasi-steady state and under a doubling of CO2. A new suite of model diagnostics allows us to quantitatively assess every process that influences the buoyancy budget and its temporal evolution, revealing surprising dynamics governing both the equilibrium budget and its transient response to climate change. The results suggest that the temporal evolution of the deep ocean contribution to sea level rise is due to a diversity of processes at high latitudes, whose net effect is then advected in the Eulerian mean flow to mid and low latitudes. In the Southern Ocean, a slowdown in convection and spin up of the residual mean advection are approximately equal players in the deep steric sea level rise. In the North Atlantic, the region of greatest deep steric sea level variability in our simulations, a decrease in mixing of cold, dense waters from the marginal seas and a reduction in open ocean convection causes an accumulation of buoyancy in the deep subpolar gyre, which is then advected equatorward.

  9. Management process invaded Ames as the Center shifted from NACA to NASA oversight. Ames constructed

    Science.gov (United States)

    1968-01-01

    Management process invaded Ames as the Center shifted from NACA to NASA oversight. Ames constructed a review room in its headquarters building where, in the graphical style that prevailed in the 1960's, Ames leadership could review progress against schedule, budget and performance measures. Shown, in October 1965 is Merrill Mead chief of Ames' program and resources office. (for H Julian Allen Retirement album)

  10. 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.

  11. 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...

  12. 77 FR 26034 - Information Collection Request Sent to the Office of Management and Budget (OMB) for Approval...

    Science.gov (United States)

    2012-05-02

    ... the ESA will certainly meet both the monetary bar and the adverse impacts bar. Response: The burden... cannot use economic impacts as part of our listing determination. Commenter 1 stated that the PECE policy... Collection Request Sent to the Office of Management and Budget (OMB) for Approval; Policy for Evaluation of...

  13. 77 FR 3490 - Information Collection Request Sent to the Office of Management and Budget (OMB) for Approval...

    Science.gov (United States)

    2012-01-24

    ...] Information Collection Request Sent to the Office of Management and Budget (OMB) for Approval; Mourning Dove...: Mourning Dove Call Count Survey. Service Form Number(s): 3-159. Type of Request: Extension of currently... migratory bird populations. The Mourning Dove Call Count Survey is an essential part of the migratory bird...

  14. 78 FR 42549 - Conflict of Interest and Disclosure Form; Extension of the Office of Management and Budget's...

    Science.gov (United States)

    2013-07-16

    ...] Conflict of Interest and Disclosure Form; Extension of the Office of Management and Budget's Approval of... requirements contained in the proposed Conflict of Interest (COI) and Disclosure Form which will be used to determine whether or not a conflict of interest exists for a potential peer review panel member. DATES...

  15. 77 FR 33764 - Information Collection Request Sent to the Office of Management and Budget (OMB) for Approval...

    Science.gov (United States)

    2012-06-07

    ...-FF09W11000/ FVWF51100900000-XXX-FF09W11000] Information Collection Request Sent to the Office of Management and Budget (OMB) for Approval; Wildlife and Sport Fish Grants and Cooperative Agreements AGENCY: Fish...: OMB Control Number: 1018-0109. Title: Wildlife and Sport Fish Grants and Cooperative Agreements, 80...

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

    Directory of Open Access Journals (Sweden)

    Leandro Marques

    2014-09-01

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

  17. Contribution of mesoscale processes to nutrient budgets in the Arabian Sea

    Digital Repository Service at National Institute of Oceanography (India)

    Resplandy, L; Levy, M.; Madec, G.; Pous, S.; Aumont, O.; DileepKumar, M.

    Contribution of mesoscale processes to nutrient1 budgets in the Arabian Sea2 L. Resplandy, 1 M. L´evy, 1 G. Madec, 1,2 S. Pous, 1 O. Aumont, 3 D. Kumar 4 L. Resplandy, LOCEAN, UPMC, BC100, 4 place Jussieu, F-75252 Paris cedex 05, France. (lrlod... is constant and set to 122/16 [Takahashi et al., 1985]. To ensure positive values, biogeo-141 chemical tracers are advected with the positive Monotone Upstream-centered Schemes for142 Conservation Laws [Van Leer, 1979; L´evy et al., 2001] and dissipated along...

  18. 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…

  19. Capital budget practices: a study in hospitality companies of São Paulo, Rio de Janeiro and Salvador

    OpenAIRE

    Manoela Quint dos Santos Zanini; Paula de Souza; Rogério João Lunkes

    2013-01-01

    Budget is considered an essential process to management and communication to the company, to assist in the identification of potentials bottlenecks, to define specific goals and objectives and evaluate future performances. Therefore, this study aims is to analyze the capital budgeting practices adopted by the hotel companies in the cities of Sao Paulo, Rio de Janeiro and Salvador. Data were collected applying questionnaires in the three cities, constituting a population of 12 hotels associate...

  20. Do Shared Interests Affect the Accuracy of Budgets?

    Directory of Open Access Journals (Sweden)

    Ilse Maria Beuren

    2015-04-01

    Full Text Available The creation of budgetary slack is a phenomenon associated with various behavioral aspects. This study focuses on accuracy in budgeting when the benefit of the slack is shared between the unit manager and his/her assistant. In this study, accuracy is measured by the level of slack in the budget, and the benefit of slack represents a financial consideration for the manager and the assistant. The study aims to test how shared interests in budgetary slack affect the accuracy of budget reports in an organization. To this end, an experimental study was conducted with a sample of 90 employees in management and other leadership positions at a cooperative that has a variable compensation plan based on the achievement of organizational goals. The experiment conducted in this study is consubstantiated by the study of Church, Hannan and Kuang (2012, which was conducted with a sample of undergraduate students in the United States and used a quantitative approach to analyze the results. In the first part of the experiment, the results show that when budgetary slack is not shared, managers tend to create greater slack when the assistant is not aware of the creation of slack; these managers thus generate a lower accuracy index than managers whose assistants are aware of the creation of slack. When budgetary slack is shared, there is higher average slack when the assistant is aware of the creation of slack. In the second part of the experiment, the accuracy index is higher for managers who prepare the budget with the knowledge that their assistants prefer larger slack values. However, the accuracy level differs between managers who know that their assistants prefer maximizing slack values and managers who do not know their assistants' preference regarding slack. These results contribute to the literature by presenting evidence of managers' behavior in the creation of budgetary slack in scenarios in which they share the benefits of slack with their assistants.

  1. Outcomes analysis of hospital management model in restricted budget conditions

    Directory of Open Access Journals (Sweden)

    Virsavia Vaseva

    2016-03-01

    Full Text Available Facing conditions of market economy and financial crisis, the head of any healthcare facility has to take adequate decisions about the cost-effective functioning of the hospital. Along with cost reduction, the main problem is how to maintain a high level of health services. The aim of our study was to analyse the quality of healthcare services after the implementation of control over expenses due to a reduction in the budgetary resources in Military Medical Academy (MMA, Sofia, Bulgaria. Data from the hospital information system and the Financial Department about the incomes and expenditures for patient treatment were used. We conducted a retrospective study on the main components of clinical indicators in 2013 to reveal the main problems in the hospital management. In 2014, control was imposed on the use of the most expensive medicines and consumables. Comparative analysis was made of the results of the medical services in MMA for 2013 and 2014. Our results showed that despite the limited budget in MMA over the last year, the policy of control over operational costs succeeded in maintaining the quality of healthcare services. While reducing the expenses for medicines, consumables and laboratory investigations by ∼26%, some quality criteria for healthcare services were observed to be improved by ∼9%. Financial crisis and budget reduction urge healthcare economists to create adequate economical instruments to assist the normal functioning of hospital facilities. Our analysis showed that when a right policy is chosen, better results may be achieved with fewer resources.

  2. 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.

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

    African Journals Online (AJOL)

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

  4. Technical Report: Investigation of Carbon Cycle Processes within a Managed Landscape: An Ecosystem Manipulation and Isotope Tracer Approach

    Energy Technology Data Exchange (ETDEWEB)

    Griffis, Timothy J; Baker, John M; Billmark, Kaycie

    2009-06-01

    The goal of this research is to provide a better scientific understanding of carbon cycle processes within an agricultural landscape characteristic of the Upper Midwest. This project recognizes the need to study processes at multiple spatial and temporal scales to reduce uncertainty in ecosystem and landscape-scale carbon budgets to provide a sound basis for shaping future policy related to carbon management. Specifically, this project has attempted to answer the following questions: 1. Would the use of cover crops result in a shift from carbon neutral to significant carbon gain in corn-soybean rotation ecosystems of the Upper Midwest? 2. Can stable carbon isotope analyses be used to partition ecosystem respiration into its autotrophic and heterotrophic components? 3. Can this partitioning be used to better understand the fate of crop residues to project changes in the soil carbon reservoir? 4. Are agricultural ecosystems of the Upper Midwest carbon neutral, sinks, or sources? Can the proposed measurement and modeling framework help address landscape-scale carbon budget uncertainties and help guide future carbon management policy?

  5. 75 FR 44288 - Overhead and Gantry Cranes; Extension of the Office of Management and Budget's (OMB) Approval of...

    Science.gov (United States)

    2010-07-28

    ...] Overhead and Gantry Cranes; Extension of the Office of Management and Budget's (OMB) Approval of... requirements specified in the Standard on Overhead and Gantry Cranes (29 CFR 1910.179). DATES: Comments must be... requirements for: Marking the rated load of cranes; preparing certification records to verify the inspection of...

  6. 78 FR 755 - Information Collection Request Sent to the Office of Management and Budget (OMB) for Approval...

    Science.gov (United States)

    2013-01-04

    ...-FF09W23000; FVWF511009000007B-XXX-FF09W23000] Information Collection Request Sent to the Office of Management and Budget (OMB) for Approval; Annual Certification of Hunting and Sport Fishing Licenses Issued... Hunting and Sport Fishing Licenses Issued, 50 CFR 80, Subpart D. Service Form Number(s): 3-154a and 3-154b...

  7. 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.

  8. Risk management

    OpenAIRE

    Mcmanus, John

    2009-01-01

    Few projects are completed on time, on budget, and to their original requirement or specifications. Focusing on what project managers need to know about risk in the pursuit of delivering projects, Risk Management covers key components of the risk management process and the software development process, as well as best practices for risk identification, risk planning, and risk analysis. The book examines risk planning, risk analysis responses to risk, the tracking and modelling of risks, intel...

  9. 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…

  10. 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...

  11. 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 ...

  12. 78 FR 68477 - Overhead and Gantry Cranes; Extension of the Office of Management and Budget's (OMB) Approval of...

    Science.gov (United States)

    2013-11-14

    ...] Overhead and Gantry Cranes; Extension of the Office of Management and Budget's (OMB) Approval of... requirements specified in the Standard on Overhead and Gantry Cranes (29 CFR 1910.179). DATES: Comments must be... information (29 U.S.C. 657). The paperwork provisions of the Standard on Overhead and Gantry Cranes specify...

  13. 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.

  14. 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.

  15. 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 ...

  16. Project management for profit a failsafe guide to keeping projects on track and on budget

    CERN Document Server

    Knight, Joe; Angus, Brad; Case, John

    2012-01-01

    If your work involves projects, then this book is for you. It will show every company owner and project manager—at businesses large and small—how to run projects differently. You’ll benefit if you’ve ever: • been over budget on a project • exceeded a timeline on a project • worked on a project that completely stalled as you neared the finish line • lost money on a sure-thing project and had no idea why • noticed that scope and feature creep held you back • watched a project take three times as long as planned • felt too embarrassed to perform a review of your successes and failures • wondered whether your project actually made any money By the time you finish the book, you’ll be ready to implement Project Management for Profit in your own company—and be prepared to keep your projects on track and on budget.

  17. Open budget systems and participatory budgeting in Africa: A comparative analysis of Nigeria and Ghana, 2012 and 2015

    Directory of Open Access Journals (Sweden)

    Michael E. Nwokedi

    2017-10-01

    Full Text Available Nigeria and Ghana have so many things in common. Apart from sharing the same colonial history and being located in the same West African sub-region, they also practice the same executive presidential system of government. However, this study is an attempt to do a comparative analysis of the budgetary systems of both countries, with a view to understanding how open and transparent the processes are, and the extent to which they allow for public participation. The aim is to identify the differences and similarities (if any. The study was anchored on the Marxist theory of the state. Our analysis showed that in terms of openness and transparency of the system, budget processes in Ghana were more open and transparent both in 2012 and in 2015 than what obtained in Nigeria in those years. As regards public participation in the process, the study also discovered that the government of Ghana created more opportunities for the public to participate in the process than the government of Nigeria. The comprador bourgeois class in Nigeria, because of its interest in primitive accumulation, ensures that budgeting in Nigeria is its exclusive preserve. This is because it is through the budget that it allocates funds to service the interest of its members. Conversely, the national bourgeoisie in Ghana, to a large extent, carries the citizens along in the budget process. However, though Ghana has made appreciable progress in this regard, there is still room for improvement. Finally, the study made a case for participatory budgeting for both countries.

  18. 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…

  19. 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.

  20. 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.

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

    Science.gov (United States)

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

    1995-06-01

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

  2. Finance and supply management project execution plan

    Energy Technology Data Exchange (ETDEWEB)

    BENNION, S.I.

    1999-02-10

    As a subproject of the HANDI 2000 project, the Finance and Supply Management system is intended to serve FDH and Project Hanford major subcontractor with financial processes including general ledger, project costing, budgeting, and accounts payable, and supply management process including purchasing, inventory and contracts management. Currently these functions are performed with numerous legacy information systems and suboptimized processes.

  3. 40 CFR 30.25 - Revision of budget and program plans.

    Science.gov (United States)

    2010-07-01

    ... FEDERAL ASSISTANCE UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 30.25 Revision of budget and program plans. (a) The budget plan is the financial...

  4. 45 CFR 74.25 - Revision of budget and program plans.

    Science.gov (United States)

    2010-10-01

    ... ADMINISTRATIVE REQUIREMENTS FOR AWARDS AND SUBAWARDS TO INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, OTHER NONPROFIT ORGANIZATIONS, AND COMMERCIAL ORGANIZATIONS Post-Award Requirements Financial and Program Management § 74.25 Revision of budget and program plans. (a) The budget plan is the financial expression of...

  5. Implementing SCRUM using Business Process Management and Pattern Analysis Methodologies

    Directory of Open Access Journals (Sweden)

    Ron S. Kenett

    2013-11-01

    Full Text Available The National Institute of Standards and Technology in the US has estimated that software defects and problems annually cost 59.5 billions the U.S. economy (http://www.abeacha.com/NIST_press_release_bugs_cost.htm. The study is only one of many that demonstrate the need for significant improvements in software development processes and practices. US Federal agencies, that depend on IT to support their missions and spent at least $76 billion on IT in fiscal year 2011, experienced numerous examples of lengthy IT projects that incurred cost overruns and schedule delays while contributing little to mission-related outcomes (www.gao.gov/products/GAO-12-681. To reduce the risk of such problems, the US Office of Management and Budget recommended deploying an agile software delivery, which calls for producing software in small, short increments (GAO, 2012. Consistent with this recommendation, this paper is about the application of Business Process Management to the improvement of software and system development through SCRUM or agile techniques. It focuses on how organizational behavior and process management techniques can be integrated with knowledge management approaches to deploy agile development. The context of this work is a global company developing software solutions for service operators such as cellular phone operators. For a related paper with a comprehensive overview of agile methods in project management see Stare (2013. Through this comprehensive case study we demonstrate how such an integration can be achieved. SCRUM is a paradigm shift in many organizations in that it results in a new balance between focus on results and focus on processes. In order to describe this new paradigm of business processes this work refers to Enterprise Knowledge Development (EKD, a comprehensive approach to map and document organizational patterns. In that context, the paper emphasizes the concept of patterns, reviews the main elements of SCRUM and shows how

  6. 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.

  7. 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

  8. Decision science: a scientific approach to enhance public health budgeting.

    Science.gov (United States)

    Honoré, Peggy A; Fos, Peter J; Smith, Torney; Riley, Michael; Kramarz, Kim

    2010-01-01

    The allocation of resources for public health programming is a complicated and daunting responsibility. Financial decision-making processes within public health agencies are especially difficult when not supported with techniques for prioritizing and ranking alternatives. This article presents a case study of a decision analysis software model that was applied to the process of identifying funding priorities for public health services in the Spokane Regional Health District. Results on the use of this decision support system provide insights into how decision science models, which have been used for decades in business and industry, can be successfully applied to public health budgeting as a means of strengthening agency financial management processes.

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

    Directory of Open Access Journals (Sweden)

    Iryna Shevchenko

    2017-09-01

    . This will allow timely identification of the probability of non-fulfilment of the budget program and its possible cause but also will allow optimizing cash flows and their managers, will not allow assessing the necessity and expediency of combining several budget programs of one main manager of funds into one program; combining them according to the branch principle by transferring to other main budget holders in accordance with their functions; reducing the number of main budget holders.

  10. 20 CFR 435.25 - Revision of budget and program plans.

    Science.gov (United States)

    2010-04-01

    ... GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, OTHER NON-PROFIT ORGANIZATIONS, AND COMMERCIAL ORGANIZATIONS Post-Award Requirements Financial and Program Management § 435.25 Revision of budget and program plans. (a) The budget plan is the financial expression of the project or...

  11. 38 CFR 49.25 - Revision of budget and program plans.

    Science.gov (United States)

    2010-07-01

    ... (CONTINUED) UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 49.25 Revision of budget and program plans. (a) The budget plan is the financial expression of...

  12. 45 CFR 2543.25 - Revision of budget and program plans.

    Science.gov (United States)

    2010-10-01

    ... AND COMMUNITY SERVICE GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 2543.25 Revision of budget and program plans. (a) The budget plan is the financial expression of the project or...

  13. Managing for Results--Linking Performance Measures and Budgets.

    Science.gov (United States)

    McGee, William L.; Fountain, James R., Jr.

    1995-01-01

    The Government Accounting Standards Board notion of service efforts and accomplishments reporting is one step in a process of managing for results that includes strategic planning, development and use of performance measures of managing ongoing programs, and outputs to budgetary appropriation. Reports a trial application to one school district.…

  14. 22 CFR 145.25 - Revision of budget and program plans.

    Science.gov (United States)

    2010-04-01

    ... Section 145.25 Foreign Relations DEPARTMENT OF STATE CIVIL RIGHTS GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 145.25 Revision of budget and program plans. (a) The budget plan is the...

  15. 28 CFR 70.25 - Revision of budget and program plans.

    Science.gov (United States)

    2010-07-01

    ... REQUIREMENTS FOR GRANTS AND AGREEMENTS (INCLUDING SUBAWARDS) WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 70.25 Revision of budget and program plans. (a) The budget plan is the financial expression of the project or...

  16. 22 CFR 518.25 - Revision of budget and program plans.

    Science.gov (United States)

    2010-04-01

    ... GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 518.25 Revision of budget and program plans. (a) The budget plan is the financial expression of the project or program as approved during the...

  17. 15 CFR 14.25 - Revision of budget and program plans.

    Science.gov (United States)

    2010-01-01

    ... ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, OTHER NON-PROFIT, AND COMMERCIAL ORGANIZATIONS Post-Award Requirements Financial and Program Management § 14.25 Revision of budget and program plans. (a) The budget plan is the financial expression of the project or...

  18. A Closer look on Ineffectiveness in Riau Mainland Expenditure: Local Government Budget Case

    Science.gov (United States)

    Yandra, Alexsander; Roserdevi Nasution, Sri; Harsini; Wardi, Jeni

    2018-05-01

    this study discussed about the issues on ineffectiveness of expenditure by one Indonesia local Government in Riau. This Provence were amounted Rp. 10.7 trillion through Local Government Budget (APBD) in 2015. According to data from Financial Management Board and Regions Assets (BPKAD) APBD Riau in 2015 stood at approximately 37.58% until October 2015,another data taken from the Ministry of Home Affairs, Riau regional budget, from January to December 2015, it shows the lowest in Indonesia which amounted to 59.6%. The percentage described the lacking implementation of the budget, this can be interpreted that Riau government is less optimal and irrelevant in spending the budget in 2015. Through a theoretical approach to government spending, the implementation of public policies showed the ineffectiveness of the budget that have implicated towards regional development. As regional budget is only the draft in achieving the targets. Budget management in 2015 by the provincial administration through the Local Government Unit (SKPD) shows unsynchronized between the Medium Term Development Plan with the work program from SKPD.

  19. 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.

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

    Directory of Open Access Journals (Sweden)

    Ana P. Oliveira

    2014-07-01

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

  1. Finance and supply management project execution plan; TOPICAL

    International Nuclear Information System (INIS)

    BENNION, S.I.

    1999-01-01

    As a subproject of the HANDI 2000 project, the Finance and Supply Management system is intended to serve FDH and Project Hanford major subcontractor with financial processes including general ledger, project costing, budgeting, and accounts payable, and supply management process including purchasing, inventory and contracts management. Currently these functions are performed with numerous legacy information systems and suboptimized processes

  2. The role and importance of strategic budgeting for competitiveness of the agribusiness supply chain

    Directory of Open Access Journals (Sweden)

    Savić Bojan

    2016-01-01

    Full Text Available Rapid challenges and changes that are an integral part of the business environment require from the enterprises to plan carefully their business, as well as to assess the probability of occurrence and outcome of future events. The importance of this approach is even more evident in the field of agribusiness, which is characterized by the increasingly unfavorable business conditions along with numerous specificities and limitations typical for agricultural activity. It is primarily about the growing business costs on one side and disproportionate changes in the level of agricultural products' selling prices on the other one. The enterprises form a supply chain in order to reduce risk and uncertainty, to realize the production of high-quality products at competitive prices, to maintain and increase the market share. The realization of such complex goals requires an adequate approach to the budgeting process. The aim of the paper is to highlight the importance, achievements and challenges of budgeting as an instrument of management accounting and strategic budget in order to support management in their efforts of acquiring and improving the competitiveness of the entire supply chain.

  3. 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…

  4. 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...

  5. 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

  6. 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.

  7. Innovative Management of Budget Deficits: A Proportional Salary and Time Reduction Scheme.

    Science.gov (United States)

    Sloper, David

    1989-01-01

    An approach to institutional budgeting designed to alleviate accumulated deficits is described. The proposal introduces flexibility into the salary component, alleviating cash flow difficulties in the short to medium term and encouraging more proactive budgeting, by allowing employees to contract for reduced annual salary in exchange for reduced…

  8. Budget. School Business Management Handbook No. 3. Revised.

    Science.gov (United States)

    Debus, Richard C.

    The material in this handbook has been designed for continuous reference and use by administrators and school board members in formulating sound school budgets. Statements of practices and policy express the general situation and simply provide a starting point. Practical applications in union free, central, and city school districts in cities of…

  9. 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.

  10. 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...

  11. [Research progress on phosphorus budgets and regulations in reservoirs].

    Science.gov (United States)

    Shen, Xiao; Li, Xu; Zhang, Wang-shou

    2014-12-01

    Phosphorus is an important limiting factor of water eutrophication. A clear understanding of its budget and regulated method is fundamental for reservoir ecological health. In order to pro- mote systematic research further and improve phosphorus regulation system, the budget balance of reservoir phosphorus and its influencing factors were concluded, as well as conventional regulation and control measures. In general, the main phosphorus sources of reservoirs include upstream input, overland runoff, industrial and domestic wastewater, aquaculture, atmospheric deposition and sediment release. Upstream input is the largest phosphorus source among them. The principal output path of phosphorus is the flood discharge, the emission load of which is mainly influenced by drainage patterns. In addition, biological harvest also can export a fraction of phosphorus. There are some factors affecting the reservoir phosphorus balance, including reservoirs' function, hydrological conditions, physical and chemical properties of water, etc. Therefore, the phosphorus budgets of different reservoirs vary greatly, according to different seasons and regions. In order to reduce the phosphorus loading in reservoirs, some methods are carried out, including constructed wetlands, prefix reservoir, sediment dredging, biomanipulation, etc. Different methods need to be chosen and combined according to different reservoirs' characteristics and water quality management goals. Thus, in the future research, it is reasonable to highlight reservoir ecological characteristics and proceed to a complete and systematic analysis of the inherent complexity of phosphorus budget and its impact factors for the reservoirs' management. Besides, the interaction between phosphorus budget and other nutrients in reservoirs also needs to be conducted. It is fundamental to reduce the reservoirs' phosphorus loading to establish a scientific and improved management system based on those researches.

  12. 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…

  13. Using disease management and market reforms to address the adverse economic effects of drug budgets and price and reimbursement regulations in Germany.

    Science.gov (United States)

    Schwermann, Tim; Greiner, Wolfgang; v d Schulenburg, J M Graf

    2003-01-01

    Germany spends the highest share (10.4%) of its gross domestic product on health care among European Union countries. The majority of this financing comes from an earmarked tax on labor earnings. Drug spending, as a share (12.7%), is relatively low, as is per-capita drug spending. Over the past decade, a number of specific budgeting initiatives were introduced to control drug spending-with some success, at least until the 11% increase in the first 6 months of 2001. This article describes and analyzes these governmental initiatives as well as other market reforms. Germany has had a "drug budget silo mentality" throughout this period. But the focus of the mentality moved rapidly from the central budget to regional budgets and to drug budgets per physician based on historical data. These amounts do not correspond to either medical necessity or economic considerations. An analysis of the health-care system as a whole shows that the efforts to constrain spending with budget in one area can lead to higher total costs. This article also considers the impact of introducing other actual or proposed reforms such as a positive list to replace the negative list, generic substitution, retail price competition among pharmacies, and E-health commerce. There is also a new national institute constructing a database of information on health technology assessments. To overcome the strong segmentation of the health system in physician, drug, and hospital budgets, we recommend using this information from proper cost-effectiveness evaluations to develop clear guidelines for disease management programs, reinforced by appropriate financial incentives.

  14. Process management practice

    International Nuclear Information System (INIS)

    Pyeon, In Beom

    1983-04-01

    This book gives descriptions of qualifying subject and test scope like production plan and control, economic feasibility, process management, quality management and operations research, industrial economics like materials and marketing management, production management such as meaning and goals of process management and production plan and control, basic economic concept, official interest and equivalence, and depreciation, and OR concept such as network analysis and PERT CPM and stimulation.

  15. Cost-effectiveness and Budget Impact of Routine Use of Fractional Exhaled Nitric Oxide Monitoring for the Management of Adult Asthma Patients in Spain.

    Science.gov (United States)

    Sabatelli, L; Seppälä, U; Sastre, J; Crater, G

    Fractional exhaled nitric oxide (FeNO) is a marker for type 2 airway inflammation. The objective of this study was to evaluate the cost-effectiveness and budget impact of FeNO monitoring for management of adult asthma in Spain. A cost-effectiveness analysis model was used to evaluate the effect on costs of adding FeNO monitoring to asthma management. Over a 1-year period, the model estimated the incremental cost per quality-adjusted life year and incremental number of exacerbations avoided when FeNO monitoring was added to standard guideline-driven asthma care compared with standard care alone. Univariate and multivariate sensitivity analyses were applied to explore uncertainty in the model. A budget impact model was used to examine the impact of FeNO monitoring on primary care costs across the Spanish health system. The results showed that adding FeNO to standard asthma care saved €62.53 per patient-year in the adult population and improved quality-adjusted life years by 0.026 per patient-year. The budget impact analysis revealed a potential net yearly saving of €129 million if FeNO monitoring had been used in primary care settings in Spain. The present economic model shows that adding FeNO to the treatment algorithm can considerably reduce costs and improve quality of life when used to manage asthma in combination with current treatment guidelines.

  16. 76 FR 28218 - Environmental Management Site-Specific Advisory Board, Hanford

    Science.gov (United States)

    2011-05-16

    ...: Red Lion Hotel, 1101 North Columbia Center Boulevard, Kennewick, WA 99336. FOR FURTHER INFORMATION... Committee; Health, Safety and Environmental Protection Committee; Public Involvement Committee; and Budgets... Priorities. [cir] Hanford Advisory Board Budget. [cir] Process Discussions: [dec222] Issue Managers. [dec222...

  17. 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

  18. 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…

  19. Process Management Plans

    Directory of Open Access Journals (Sweden)

    Tomasz Miksa

    2014-07-01

    Full Text Available In the era of research infrastructures and big data, sophisticated data management practices are becoming essential building blocks of successful science. Most practices follow a data-centric approach, which does not take into account the processes that created, analysed and presented the data. This fact limits the possibilities for reliable verification of results. Furthermore, it does not guarantee the reuse of research, which is one of the key aspects of credible data-driven science. For that reason, we propose the introduction of the new concept of Process Management Plans, which focus on the identification, description, sharing and preservation of the entire scientific processes. They enable verification and later reuse of result data and processes of scientific experiments. In this paper we describe the structure and explain the novelty of Process Management Plans by showing in what way they complement existing Data Management Plans. We also highlight key differences, major advantages, as well as references to tools and solutions that can facilitate the introduction of Process Management Plans.

  20. 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

  1. 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

  2. Applied software risk management a guide for software project managers

    CERN Document Server

    Pandian, C Ravindranath

    2006-01-01

    Few software projects are completed on time, on budget, and to their original specifications. Focusing on what practitioners need to know about risk in the pursuit of delivering software projects, Applied Software Risk Management: A Guide for Software Project Managers covers key components of the risk management process and the software development process, as well as best practices for software risk identification, risk planning, and risk analysis. Written in a clear and concise manner, this resource presents concepts and practical insight into managing risk. It first covers risk-driven project management, risk management processes, risk attributes, risk identification, and risk analysis. The book continues by examining responses to risk, the tracking and modeling of risks, intelligence gathering, and integrated risk management. It concludes with details on drafting and implementing procedures. A diary of a risk manager provides insight in implementing risk management processes.Bringing together concepts ...

  3. 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...

  4. [Management of human resources, materials, and organization processes in radioprotection].

    Science.gov (United States)

    Coppola, V

    1999-06-01

    The radiologist must learn to face daily management responsibilities and therefore he/she needs the relevant knowledge. Aside from the mechanisms of management accounting, which differ only slightly from similar analysis methods used in other centers, the managing radiologist (the person in charge) is directly responsible for planning, organizing, coordinating and controlling radiation protection, a major discipline characterizing diagnostic imaging. We will provide some practical management hints, keeping in mind that radiation protection must not be considered a simple (or annoying) technical task, but rather an extraordinary positive element for the radiologist's cultural differentiation and professional identity. The managing radiologist can use the theory and practice of management techniques successfully applied in business, customizing them to the ethics and economics of health care. Meeting the users' needs must obviously prevail on balancing the budget from both a logical and an accounting viewpoints, since non-profit organizations are involved. In radiological practice, distinguishing the management of human from structural resources (direct funding is not presently available) permits to use internal benchmarking for the former and controlled acquisition and planned replacement of technologies in the latter, obviously after evaluation of specific indicators and according to the relevant laws and technical guidelines. Managing human resources means safeguarding the patient, the operator and the population, which can be achieved or improved using benchmarking in a diagnostic imaging department. The references for best practice will be set per tabulas based on the relevant laws and (inter)national guidelines. The physical-technical and bureaucratic-administrative factors involved will be considered as process indices to evaluate the gap from normal standards. Among the different elements involved in managing structural resources, the appropriate acquisition

  5. MANAGEMENT INNOVATIONS IN THE SYSTEM OF THE CRISIS MANAGEMENT OF THE ENTERPRISE

    Directory of Open Access Journals (Sweden)

    O. N. Kiseleva

    2015-01-01

    Full Text Available The problem of the use of the management innovations in the system of crisis management is considered in the article. Domestic enterprises run business in the changing environment and are forced to respond to the impact of environmental factors all the time. The crisis management system is provided this opportunity. The analysis of the practical experience proved that the innovations are the most effective tools of the crisis management at the present time. The management innovations are the primary. These innovations are the base of the "correct" anticrisis program of the enterprise. The possibilities of the budgeting system as the management innovations for each type of the crisis management are presented in the article. The role of the budgeting system for the definition of the priority directions of anticrisis measures is considered on the example of the analysis of cash flow budget. The features of the budgeting as the management innovations for each type of crisis management is presented in the article. The specific example of cash flow budget analysis proved the role of budgeting in determining the priority directions of anti-crisis measures.

  6. 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)

  7. 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

  8. 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...

  9. Changes in water budgets and sediment yields from a hypothetical agricultural field as a function of landscape and management characteristics--A unit field modeling approach

    Science.gov (United States)

    Roth, Jason L.; Capel, Paul D.

    2012-01-01

    Crop agriculture occupies 13 percent of the conterminous United States. Agricultural management practices, such as crop and tillage types, affect the hydrologic flow paths through the landscape. Some agricultural practices, such as drainage and irrigation, create entirely new hydrologic flow paths upon the landscapes where they are implemented. These hydrologic changes can affect the magnitude and partitioning of water budgets and sediment erosion. Given the wide degree of variability amongst agricultural settings, changes in the magnitudes of hydrologic flow paths and sediment erosion induced by agricultural management practices commonly are difficult to characterize, quantify, and compare using only field observations. The Water Erosion Prediction Project (WEPP) model was used to simulate two landscape characteristics (slope and soil texture) and three agricultural management practices (land cover/crop type, tillage type, and selected agricultural land management practices) to evaluate their effects on the water budgets of and sediment yield from agricultural lands. An array of sixty-eight 60-year simulations were run, each representing a distinct natural or agricultural scenario with various slopes, soil textures, crop or land cover types, tillage types, and select agricultural management practices on an isolated 16.2-hectare field. Simulations were made to represent two common agricultural climate regimes: arid with sprinkler irrigation and humid. These climate regimes were constructed with actual climate and irrigation data. The results of these simulations demonstrate the magnitudes of potential changes in water budgets and sediment yields from lands as a result of landscape characteristics and agricultural practices adopted on them. These simulations showed that variations in landscape characteristics, such as slope and soil type, had appreciable effects on water budgets and sediment yields. As slopes increased, sediment yields increased in both the arid and

  10. Capital budget practices: a study in hospitality companies of São Paulo, Rio de Janeiro and Salvador

    Directory of Open Access Journals (Sweden)

    Manoela Quint dos Santos Zanini

    2013-12-01

    Full Text Available Budget is considered an essential process to management and communication to the company, to assist in the identification of potentials bottlenecks, to define specific goals and objectives and evaluate future performances. Therefore, this study aims is to analyze the capital budgeting practices adopted by the hotel companies in the cities of Sao Paulo, Rio de Janeiro and Salvador. Data were collected applying questionnaires in the three cities, constituting a population of 12 hotels associated with ABIH (Brazilian Hotel Industry Association. The results show that the Profitability Index is considered dominant in the budget evaluation by the hotels companies in Brazil, as well the Cost of Equity at the definition of the minimum acceptable rate of return, which is usually the same for all investments. Regarding the most critical stages of the process of investments analyses, are considered critical by the managements the definition of the project and the cash flow forecasting. For the matter of predictability of the hotel environment, the behavior of suppliers is assessed as partially unpredictable, the financial market assessed as possibly predictable and the government assessed as totally unpredictable. And, in addition to this, it was found that the macroeconomic data and the life expectancy are knowledge obtained with little or no frequency by the hotel’s information system.

  11. 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.

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

    NARCIS (Netherlands)

    M. de Jong (Maarten)

    2016-01-01

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

  13. 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...

  14. Long range planning, scheduling and budgeting for the environmental compliance program at the Rocky Flats Plant

    International Nuclear Information System (INIS)

    McKinley, K.B.; Nielsen, T.H.

    1989-01-01

    This paper reports how the Rocky Flats RCRA/CERCLA group at the Rocky Flats Plant in Golden, Colorado is developing a computerized schedule and budget management system. The system will aggregate schedule, budgets, and regulatory commitments provided by RCRA/CERCLA program managers. The system will provide tabular and graphical representations of the schedule and budget information at various levels of detail. The system will perform a variety of analyses on the schedule and budget. The RCRA/CERCLA group will use the results to develop realistic compliance schedules and the budgets necessary to meet them. Presentation of the schedules and budgets in a consistent graphical and tabular form will give a good appreciation of the remediation costs as understood by the RCRA/CERCLA group. The system will then be used to test resource availability and remediation period scenarios, differing from the optimal combination as determined by the RCRA/CERCLA group

  15. 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…

  16. 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…

  17. 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…

  18. 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.

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

    Directory of Open Access Journals (Sweden)

    Ahmad R. Albattat

    2016-12-01

    cultural village management should maintain the status of performance in all attributes area. The Ratio Analysis indicated the ranking of priority which needed special attention from the management of the budget hotels. From the analysis, availability of mini bar, hotel safe box availability, and hotel F&B are value for money were ranked at the highest priority and needed special intention from the management of the budget hotels. Overall, the result of the study was, all of the attributes were evaluated as High Importance and High Performance. The management of the budget hotels in Georgetown has to keep up the good work and maintain the attributes. Hopefully, the findings of this study will be useful for the management of budget hotels to manage and maintain the facilities and services provided to enhance the quality of backpackers’ experiences.

  20. 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...

  1. 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.

  2. Managing the Budget: Stock-Flow Reasoning and the CO2 Accumulation Problem.

    Science.gov (United States)

    Newell, Ben R; Kary, Arthur; Moore, Chris; Gonzalez, Cleotilde

    2016-01-01

    The majority of people show persistent poor performance in reasoning about "stock-flow problems" in the laboratory. An important example is the failure to understand the relationship between the "stock" of CO2 in the atmosphere, the "inflow" via anthropogenic CO2 emissions, and the "outflow" via natural CO2 absorption. This study addresses potential causes of reasoning failures in the CO2 accumulation problem and reports two experiments involving a simple re-framing of the task as managing an analogous financial (rather than CO2 ) budget. In Experiment 1 a financial version of the task that required participants to think in terms of controlling debt demonstrated significant improvements compared to a standard CO2 accumulation problem. Experiment 2, in which participants were invited to think about managing savings, suggested that this improvement was fortuitous and coincidental rather than due to a fundamental change in understanding the stock-flow relationships. The role of graphical information in aiding or abetting stock-flow reasoning was also explored in both experiments, with the results suggesting that graphs do not always assist understanding. The potential for leveraging the kind of reasoning exhibited in such tasks in an effort to change people's willingness to reduce CO2 emissions is briefly discussed. Copyright © 2015 Cognitive Science Society, Inc.

  3. 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.

  4. Integrated Project Management System description

    International Nuclear Information System (INIS)

    1994-09-01

    The Integrated Program Management System (IPMS) Description is a ''working'' document that describes the work processes of the Uranium Mill Tailings Remedial Action Project Office (UMTRA) and IPMS Group. This document has undergone many revisions since the UMTRA Project began; this revision not only updates the work processes but more clearly explains the relationships between the Project Office, contractors, and other participants. The work process flow style has been revised to better describe Project work and the relationships of participants. For each work process, more background and guidance on ''why'' and ''what is expected'' is given. For example, a description of activity data sheets has been added in the work organization and the Project performance and reporting processes, as well as additional detail about the federal budget process and funding management and improved flow charts and explanations of cost and schedule management. A chapter has been added describing the Cost Reduction/Productivity Improvement Program. The Change Control Board (CCB) procedures (Appendix A) have been updated. Project critical issues meeting (PCIM) procedures have been added as Appendix B. Budget risk assessment meeting procedures have been added as Appendix C. These appendices are written to act as stand-alone documentation for each process. As the procedures are improved and updated, the documentation can be updated separately

  5. Water budgets of two forested watersheds in South Carolina

    Science.gov (United States)

    Ge Sun; Jianbiao Lu; David L. Gartner; Masato Miwa; Carl C. Trettin

    2000-01-01

    Wetland protection, restoration and management require detail information of the water budgets for a particular system. Relatively undisturbed systems with long-term hydrologic records are extremely valuable for developing reference wetlands and detecting effects of management. Two forested flatwoods watersheds in the lower coastal plain of South Carolina have been...

  6. 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 ...

  7. DCS Budget Tracking System

    Data.gov (United States)

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

  8. 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

  9. 78 FR 73756 - Process Safety Management and Prevention of Major Chemical Accidents

    Science.gov (United States)

    2013-12-09

    ... include certain molecular structures that have been identified as highly reactive, based on scientific... procedures for organizational changes,\\10\\ such as changes in management structure, budget cuts, or personnel...; employee training; prestartup safety reviews; evaluation of the mechanical integrity of critical equipment...

  10. 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…

  11. 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.

  12. MANAGING DIVERSITY FOR A GROWING EUROPE: A ROMANIAN VIEW ON THE EU BUDGETARY REVIEW PROCESS

    Directory of Open Access Journals (Sweden)

    Daniel Dăianu

    2008-04-01

    Full Text Available Facing major external and internal challenges (climate change, redistribution of power in the world economy, increased EU complexity following the Eastern enlargement etc, the European Union needs to overhaul its budget, observing some basic principles such as: solidarity, interdependence of policies, necessity to redesign the national budgets as well, all under the legal framework of the Lisbon Treaty. There is still considerable scope for improving the implementation of the Cohesion Policy, as one of the most important EU policies with tools designed to manage the EU's socio-economic complexity. The reform of the Common Agricultural Policy has to be undertaken in view of the effects of global warming and the need to secure adequate food supply inside the EU and around the world. The implementation of the eventual reform of the budget should be carried out gradually in order to avoid the emergence of disequilibria. For better management and accountability, the Financial Perspective span should be reduced to 5 years, similar to the mandate of the European Parliament and the Commission. Increased flexibility of the Financial Perspective needs to be considered for better answering to unforeseen situations. In the long term the EU budget should be increased and new resources should be added to the existing ones.

  13. Agency problems in hospitals participating in self-management project under global budget system in Taiwan.

    Science.gov (United States)

    Yan, Yu-Hua; Hsu, Shuofen; Yang, Chen-Wei; Fang, Shih-Chieh

    2010-02-01

    The main purposes of this study are to clarify the agency problems in the hospitals participating in self-management project within the context of Global Budgeting Payment System regulated by Taiwan government, and also to provide some suggestions for hospital administrator and health policy maker in reducing the waste of healthcare resources resulting from agency problems. For the purposes above, this study examines the relationships between two agency problems (ex ante moral hazard and ex post moral hazard) aroused among the hospitals and Bureau of National Health Insurance in Taiwan's health care sector. This study empirically tested the theoretical model at organization level. The findings suggest that the hospital's ex ante moral hazards before participating the self-management project do have some influence on its ex post moral hazards after participating the self-management project. This study concludes that the goal conflict between the agents and the principal certainly exist. The principal tries hard to control the expenditure escalation and keep the financial balance, but the agents have to subsist within limited healthcare resources. Therefore, the agency cost would definitely occur due to the conflicts between both parties. According to the results of the research, some suggestions and related management concepts were proposed at the end of the paper.

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

    Directory of Open Access Journals (Sweden)

    Markuts Yuliya I.

    2013-11-01

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

  15. 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...

  16. Prioritization of proposed waste management construction projects for the Waste Management program within the Department of Energy

    International Nuclear Information System (INIS)

    Johnson, J.V.

    1995-01-01

    A prioritization process is used to evaluate and rank proposed construction projects within the Department of Energy's Waste Management program. The process is used to determine which projects should proceed with conceptual design activities. The proposed construction projects are evaluated against a set of criteria which reflect Waste Management priorities. A management review team ranks and scores the projects thereby generating a prioritized list of projects. Despite decreasing budgets and changing political climates, the process has been a successful decision-aiding tool for selecting construction projects to carry out the Waste Management mission within the Department of Energy

  17. 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.

  18. Evaluation of risk prioritization and budget allocation methods for pollution prevention activities

    International Nuclear Information System (INIS)

    Daniels, J.; Jones, E.; Lmont, A.; Ladmn, T.; Watz, J.

    1997-01-01

    This study reviews the structure of two main risk prioritization budget allocation methods developed by the DOE Risk-Based Priority Mode (RPM) and Management Evaluation Matrix (MEM). It identifies potential augmentations to the process that will address both risk reduction and cost-effective investments of finite resources for future Environmental Management activities. The evaluation was performed in accordance with the EM ten-year vision and principles for site cleanup. The evaluation and recommendations in this report strive to reflect four key principles, namely to eliminate the most urgent risks, reduce mortgage and support costs to make funds available for further risk reduction, protect worker health and safety, and reduce the generation of wastes

  19. Managers’ Perception on Budget Participation, Procedural Justice and Managerial Performance

    Directory of Open Access Journals (Sweden)

    Sady Mazzioni

    2014-08-01

    Full Text Available The purpose of this paper is analyzing the influence of budget participation on the relationship between procedural justice and managerial performance in organizations in Santa Catarina. In order to achieve the objective, a descriptive quantitative research was carried out, based on a questionnaire, with 5 and 7-pont Likert scale, answered by 44 managers. For data treatment, it was used the statistical package Smart PLS to determine, by regression technique, the contribution of each variable (participation and procedural justice on the dependent variable (performance. Descriptive statistics points to a greater awareness regarding the possibility of participation in budgeting process and a less meaningful feeling regarding superiors’ procedural justice, leaving the assessment of managerial performance in an intermediate condition. Initially, it was found that the correlations between independent (procedural justice and intervening (budget participation variables, and between intervening and dependent (managerial performance variables are statistically meaningful. However, the correlation between independent and dependent variables was not statistically meaningful. The results of using structural equation (path analysis indicated that one of the assumptions of the indirect effect was not confirmed, that is, the relationship between independent and dependent variables should diminish after being controlled by the intervening variable. In the present study, the reverse situation was observed, starting from a non-significant correlation and reaching a significant negative correlation, after the effect of the intervening variable.

  20. 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...

  1. Joint Information Environment: DOD Needs to Strengthen Governance and Management

    Science.gov (United States)

    2016-10-25

    increments : 1.0 by the end of the first quarter of fiscal year 2017, 1.5 in the third quarter of fiscal year 2017, and 2.0 by the end of fiscal year 2019...planning, programming, budgeting , and execution process. The purpose of the process is to allocate resources to programs within the department. An...Institute, effective program financial management includes integrating the budgets of program components (e.g., projects), developing an overall

  2. Program Direction FY 2017 Budget At-A-Glance

    Energy Technology Data Exchange (ETDEWEB)

    None

    2016-03-01

    Program Direction enables EERE to maintain and support a world-class federal workforce to accomplish its mission of creating and sustaining American leadership in the sustainable transportation, renewable power, and energy efficiency sectors. The FY 2017 Program Direction budget request provides resources for program and project management, administrative support, contract administration, human capital management, headquarters and field site non-laboratory facilities and infrastructure, and contractor support.

  3. 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)

  4. Water Budget Model for a Remnant of the Historic Northern Everglades

    Science.gov (United States)

    Arceneaux, J. C.; Meselhe, E. A.; Habib, E.; Waldon, M. G.

    2006-12-01

    The Arthur R. Marshall Loxahatchee National Wildlife Refuge overlays an area termed Water Conservation Area 1 (WCA-1, a 143,000 acre (58,000 ha) freshwater wetland. It is a remnant of the northern Everglades in Palm Beach County, Florida, USA. Sheetflow that naturally would flow across the Refuge wetlands was disrupted in the 1950s and early 1960s by construction of stormwater pumps, and levees with associated borrow canals which hydraulically isolated the Refuge from its watershed. The U.S. Fish and Wildlife Services (USFWS) concludes that changes in the water quantity, timing, and quality have caused negative impacts to the Refuge ecosystem. It is a top priority of the Refuge to ensure appropriate management that will produce maximum benefits for fish and wildlife, while meeting flood control and water supply needs. Models can improve our understanding and support improvement in these management decisions. The development of a water budget for the Loxahatchee Refuge will provide one useful modeling tool in support of Refuge water management decisions. The water budget model reported here was developed as a double- box (2-compartment) model with a daily time step that predicts temporal variations of water level in the Refuge rim canal and interior marsh based on observed inflows, outflows, precipitation, and evapotranspiration. The water budget model was implemented using Microsoft EXCEL. The model calibration period was from January 1, 1995 to December 31, 1999; the validation period extended from January 1, 2000 to December 31, 2004. Statistical analyses demonstrate the utility of this simple water budget model to predict the temporal variation of water levels in both the Refuge marsh and rim canal. The Refuge water budget model is currently being applied to evaluate various water management scenarios for the Refuge. Preliminary results modeling the mass balance of water quality constituents, including chloride, total phosphorus are encouraging. Success of this

  5. 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

  6. 通信公司全面预算管理的应用探讨%Discussion on the application of comprehensive budget management in communication company

    Institute of Scientific and Technical Information of China (English)

    李洁红

    2017-01-01

    本文首先介绍了全面预算管理的概念与组织体系构成情况,据此以某通信公司为例,对该公司对全面预算管理的应用情况进行了分析,并提出了其中存在的问题,给出了具体的发展建议,仅供有关人员参考.%This paper firstly introduces the concept and composition of the overall budget management organization system, according to a communications company as an example, the application of the comprehensive budget management are analyzed, and puts forward the existing problems and gives concrete development suggestions, for reference.

  7. Comparing the effects of different land management strategies across several land types on California's landscape carbon and associated greenhouse gas budgets

    Science.gov (United States)

    Di Vittorio, A. V.; Simmonds, M.; Nico, P. S.

    2017-12-01

    Land-based carbon sequestration and GreenHouse Gas (GHG) reduction strategies are often implemented in small patches and evaluated independently from each other, which poses several challenges to determining their potential benefits at the regional scales at which carbon/GHG targets are defined. These challenges include inconsistent methods, uncertain scalability to larger areas, and lack of constraints such as land ownership and competition among multiple strategies. To address such challenges we have developed an integrated carbon and GHG budget model of California's entire landscape, delineated by geographic region, land type, and ownership. This empirical model has annual time steps and includes net ecosystem carbon exchange, wildfire, multiple forest management practices including wood and bioenergy production, cropland and rangeland soil management, various land type restoration activities, and land cover change. While the absolute estimates vary considerably due to uncertainties in initial carbon densities and ecosystem carbon exchange rates, the estimated effects of particular management activities with respect to baseline are robust across these uncertainties. Uncertainty in land use/cover change data is also critical, as different rates of shrubland to grassland conversion can switch the system from a carbon source to a sink. The results indicate that reducing urban area expansion has substantial and consistent benefits, while the effects of direct land management practices vary and depend largely on the available management area. Increasing forest fuel reduction extent over the baseline contributes to annual GHG costs during increased management, and annual benefits after increased management ceases. Cumulatively, it could take decades to recover the cost of 14 years of increased fuel reduction. However, forest carbon losses can be completely offset within 20 years through increases in urban forest fraction and marsh restoration. Additionally, highly

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

    International Nuclear Information System (INIS)

    Colette, A.

    2005-12-01

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

  9. Topics in Finance Part VI--Capital Budgeting

    Science.gov (United States)

    Laux, Judy

    2011-01-01

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

  10. Knowledge management vs business process management in contemporary enterprises

    Directory of Open Access Journals (Sweden)

    Bitkowska Agnieszka

    2016-06-01

    Full Text Available The main objective of this paper is to identify the system of knowledge management in contemporary process organizations in business process perspective, especially with regard to technological and social conditions. Methodology is based on literature analysis and case studies. The integration of knowledge management technologies, concepts and methods into organizational business processes is challenging research issue today. The concepts of knowledge management and business process management should be analyzed jointly in the contemporary enterprises. Despite of the growing interest among researchers and practitioners of the concept of the knowledge management referring to business process management there is a lack of articles in this area. Appropriate approach to the modelling of knowledge management processes, as well as the use of IT tools, and a motivation system are of key importance for the introduction of this solution in organizations.

  11. THE IMPACT OF SYSTEM OF BUDGET EQUILIBRATION ON MACROECONOMIC INDEXES OF RUSSIAN FEDERATION

    Directory of Open Access Journals (Sweden)

    E.V. Peshina

    2007-12-01

    Full Text Available Theoretical regulations of basic conceptions of budget equilibration are considered in the article and the position of budget deficit/proficit in a system of socioeconomics relations is grounded. Estimation of control mechanism of budget deficit and proficit in the system of socioeconomics relations was conducted. This estimation confirmed an analysis inference about large discontinuity and fragmentation, that is outboard, first of all in respect of strategy of financial policy, sum-total of using, at present, principles, methods and regulations of budgetary management. The article contains a description of basic directions of budgetary policy about optimization of budget deficit/proficit in Russian Federation.

  12. 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…

  13. 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)

  14. 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.

  15. Management oriented process

    International Nuclear Information System (INIS)

    2004-01-01

    ANAV decided to implement process-oriented management by adopting the U. S. NEI (Nuclear Electric Industry) model. The article describes the initial phases of the project, its current status and future prospects. The project has been considered as an improvement in the areas of organization and human factors. Recently, IAEA standard drafts are including processes as an accepted management model. (Author)

  16. Managing performance through business processes from BPM to the practice of process management

    CERN Document Server

    Thiault, Dominique

    2012-01-01

    Centred on the performance of the company, this book is a practical guide that organises Business Process Management (BPM) around these major subjects, such as process management, process governance, or the setting up a successful process approach in the company. Each of these subjects is introduced didactically, alternating examples and in-depth information. Relying on implementation recommendations, practical sheets, and illustrations, managing performance through processes can be used, first, to increase the chances that the objectives will be reached and to improve company performance (industrial organisation, service organisation, private or public sector) and to offer methods, rules, models, and practical supports that can easily be reused. The result of a combination of several experiences in the field and of rewarding encounters with managers, experts, and high-level executives, this book durably places the processes in their managerial dimension. It also presents an opening to a systematic approach t...

  17. Business process management and IT management: The missing integration

    DEFF Research Database (Denmark)

    Rahimi, Fatemeh; Møller, Charles; Hvam, Lars

    2016-01-01

    of IT on process innovations, the association between business process management and IT management is under-explored. Drawing on a literature analysis of the capabilities of business process and IT governance frameworks and findings from a case study, we propose the need for horizontal integration between the two......The importance of business processes and the centrality of IT to contemporary organizations' performance calls for a specific focus on business process management and IT management. Despite the wide scope of business process management covering both business and IT domains, and the profound impact...... management functions to enable strategic and operational business - IT alignment. We further argue that the role of IT in an organization influences the direction of integration between the two functions and thus the choice of integration mechanisms. Using case study findings, we propose...

  18. 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…

  19. 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)

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

    International Nuclear Information System (INIS)

    Singh, R.; Sinha, S.; Hsu, N.J.; Ng, J.T.C.; Chou, P.; Thakur, R.P.S.; Narayan, J.

    1991-01-01

    Metalorganic chemical vapor deposition (MOCVD) has the potential of emerging as a viable technique to fabricate ribbons, tapes, coated wires, and the deposition of films of high-temperature superconductors, and related materials. As a reduced thermal budget processing technique, rapid isothermal processing (RIP) based on incoherent radiation as the source of energy can be usefully coupled to conventional MOCVD. In this paper we report on the deposition and characterization of high quality superconducting thin films of Y-Ba-Cu-O (YBCO) on yttrium stabilized zirconia substrates by RIP assisted MOCVD. Using O 2 gas as the source of oxygen, YBCO films deposited initially at 600 degree C for 1 min and at 745 degree C for 25 min followed by deposition at 780 degree C for 45 s are primarily c-axis oriented and zero resistance is observed at 89--90 K. The zero magnetic field current density at 53 and 77 K are 1.2x10 6 and 3x10 5 A/cm 2 , respectively. By using a mixture of N 2 O and O 2 as the oxygen source substrate temperature was further reduced in the deposition of YBCO films. The films deposited initially at 600 degree C for 1 min and than at 720 degree C for 30 min are c-axis oriented and with zero resistance being observed at 91 K. The zero magnetic field current densities at 53 and 77 K are 3.4x10 6 and 1.2x10 6 A/cm 2 , respectively. To the best of our knowledge this is the highest value of critical current density, J c for films deposited by MOCVD at a substrate temperature as low as 720 degree C. It is envisioned that high energy photons from the incoherent light source and the use of a mixture of N 2 O and O 2 as the oxygen source, assist chemical reactions and lower overall thermal budget for processing of these films