The French National Authority for Health (HAS) Guidelines for Conducting Budget Impact Analyses (BIA).

Science.gov (United States)

Ghabri, Salah; Autin, Erwan; Poullié, Anne-Isabelle; Josselin, Jean Michel

2018-04-01

Budget impact analysis (BIA) provides short- and medium-term estimates on changes in budgets and health outcomes resulting from the adoption of new health interventions. The purpose of this study is to present the newly developed French National Authority for Health (HAS) guidelines on budget impact analysis as follows: process, literature review, recommendations and comparisons with other guidelines. The development process of the HAS guidelines included a literature review (search dates: January 2000 to June 2016), a retrospective investigation of BIA previously submitted to HAS, a public consultation, international expert reviews and approval from the HAS Board and the Economic and Public Health Evaluation Committee of HAS. Documents identified in the literature review included 12 national guidelines, 5 recommendations for good practices developed by national and international society of health economics and 14 methodological publications including recommendations for conducting BIA. Based on its research findings, HAS developed its first BIA guidelines, which include recommendations on the following topics: BIA definition, perspective, populations, time horizon, compared scenarios, budget impact models, costing, discounting, choice of clinical data, reporting of results and uncertainty exploration. It is expected that the HAS BIA guidelines will enhance the usefulness, quality and transparency of BIA submitted by drug manufacturers to HAS. BIA is becoming an essential part of a comprehensive economic assessment of healthcare interventions in France, which also includes cost-effectiveness analysis and equity of access to healthcare.

School District Cabinet Member Task and Relationship Conflict Behavior during Budget Development in a State Fiscal Crisis

Science.gov (United States)

Nickerson, John

2009-01-01

Purpose. The first purpose of this study was to determine to what extent task and relationship conflict occurred in school district cabinets during budget development in a state budget crisis. The second purpose was to determine which cabinet member task and relationship conflict behaviors were demonstrated during budget development in a state…

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.

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

Science.gov (United States)

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

2013-10-01

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

Mapping subsurface in proximity to newly-developed sinkhole along roadway.

Science.gov (United States)

2013-02-01

MS&T acquired electrical resistivity tomography profiles in immediate proximity to a newly-developed sinkhole in Nixa Missouri : The sinkhole has closed a well-traveled municipal roadway and threatens proximal infrastructure. The intent of this inves...

STRATEGIC PLANNING AND PROGRAM BUDGETING IN ROMANIA – RECENT DEVELOPMENTS

Directory of Open Access Journals (Sweden)

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

2009-05-01

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

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

Directory of Open Access Journals (Sweden)

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.

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

National Research Council Canada - National Science Library

2005-01-01

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

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...

REALIZATION STRATEGY OF BUDGET ALLOCATION TO DISSEMINATING OF DEVELOPMENT INFOMATION

Directory of Open Access Journals (Sweden)

Tarmidzi

2018-03-01

Full Text Available The objectives of this study is to know the strategy of realization for budget allocation of 2016 for disseminating of development information in news and communication Information Division, especially in Publication and Media Relation Sub Division at Public Relation and Protocol Bureau, Provincial Secretariat of West Nusa Tenggara. This study uses descriptive qualitative approach and tends to find a meaning from data obtained from the result of a research. It is intended to describe the description of existing data or theories and the resulting findings. In this case, the researchers collected data by conducting in-depth interviews and the use of information access test methods of eleven informants. The results show that there are limitations of publication budget on Sub Division of Publication and Media Relations at Public Relations Bureau and Protocol Provincial Secretariat of West Nusa Tenggara, the inappropriate use of the strategy, the lack of harmony of internal relations both within the environment of public relations officials themselves and with the media crew, the presumption that the Trip Press budget is in vain, less than the maximum use of media Internal and outdoor media.

BUDGET PLANNING IN FINANCIAL MANAGEMENT

Directory of Open Access Journals (Sweden)

Nataliya Melnichuk

2015-11-01

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

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.

Developing an Earth system Inverse model for the Earth's energy and water budgets.

Science.gov (United States)

Haines, K.; Thomas, C.; Liu, C.; Allan, R. P.; Carneiro, D. M.

2017-12-01

The CONCEPT-Heat project aims at developing a consistent energy budget for the Earth system in order to better understand and quantify global change. We advocate a variational "Earth system inverse" solution as the best methodology to bring the necessary expertise from different disciplines together. L'Ecuyer et al (2015) and Rodell et al (2015) first used a variational approach to adjust multiple satellite data products for air-sea-land vertical fluxes of heat and freshwater, achieving closed budgets on a regional and global scale. However their treatment of horizontal energy and water redistribution and its uncertainties was limited. Following the recent work of Liu et al (2015, 2017) which used atmospheric reanalysis convergences to derive a new total surface heat flux product from top of atmosphere fluxes, we have revisited the variational budget approach introducing a more extensive analysis of the role of horizontal transports of heat and freshwater, using multiple atmospheric and ocean reanalysis products. We find considerable improvements in fluxes in regions such as the North Atlantic and Arctic, for example requiring higher atmospheric heat and water convergences over the Arctic than given by ERA-Interim, thereby allowing lower and more realistic oceanic transports. We explore using the variational uncertainty analysis to produce lower resolution corrections to higher resolution flux products and test these against in situ flux data. We also explore the covariance errors implied between component fluxes that are imposed by the regional budget constraints. Finally we propose this as a valuable methodology for developing consistent observational constraints on the energy and water budgets in climate models. We take a first look at the same regional budget quantities in CMIP5 models and consider the implications of the differences for the processes and biases active in the models. Many further avenues of investigation are possible focused on better valuing

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...

High acceptability of a newly developed urological practical skills training program.

NARCIS (Netherlands)

Vries, A.H. de; Luijk, S.J. van; Scherpbier, A.J.J.A.; Hendrikx, A.J.M.; Koldewijn, E.L.; Wagner, C.; Schout, B.M.A.

2015-01-01

Background: Benefits of simulation training are widely recognized, but its structural implementation into urological curricula remains challenging. This study aims to gain insight into current and ideal urological practical skills training and presents the outline of a newly developed skills

High acceptability of a newly developed urological practical skills training program

NARCIS (Netherlands)

de Vries, A.H.; van Luijk, S.J.; Scherpbier, A.J.J.A.; Hendrikx, A.J.M.; Koldewijn, E.L.; Wagner, C.; Schout, B.M.A.

2015-01-01

Background: Benefits of simulation training are widely recognized, but its structural implementation into urological curricula remains challenging. This study aims to gain insight into current and ideal urological practical skills training and presents the outline of a newly developed skills

24 CFR 968.225 - Budget revisions.

Science.gov (United States)

2010-04-01

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

Influence of the Participatory Budgeting on the Infrastructural Development of the Territories in the Russian Federation

Science.gov (United States)

Tsurkan, Marina V.; Sotskova, Svetlana I.; Aksinina, Olga S.; Lyubarskaya, Maria A.; Tkacheva, Oksana N.

2016-01-01

The relevance of the investigated problem is caused by the need for the advancing of participatory budgeting practice in the Russian Federation. Due to insufficient development of theoretical, scientific, and methodological aspects of the participatory budgeting, very few territories in the Russian Federation use this tool effectively. The most…

Developing Carbon Budgets for Cities: Phoenix as a Case Study

Science.gov (United States)

McHale, M. R.; Baker, L. A.; Koerner, B. A.; Grimm, N. B.

2008-12-01

Studies have shown that cities can alter regional carbon dynamics through changing ecosystem productivity, overall carbon cycling rate, and total carbon storage in vegetation and soils. Furthermore, people in urban regions import a large amount of carbon in food and fuel, as well as release an exceptional amount of CO2 into the atmosphere. Numerous studies have attempted to quantify some sources and sinks of carbon in urban areas, although a complete carbon budget for a city that accounts for total inputs, outputs, and storage within the ecosystem has yet to be fully accomplished. One challenge is associated with attaining the data necessary to accurately account for all carbon dynamics in these heterogeneous and complex ecosystems. Our goal was to estimate a budget for the Phoenix metropolitan area while developing methodology to calculate carbon dynamics in urban systems that can be applied to cities across the US. Only with comparable carbon budgets for multiple cities will we finally begin to understand the influence of urbanization on carbon dynamics. Our analysis shows when calculating certain variables like transportation emissions, results can vary radically (up to 250%) depending on the data source and methodology implemented (i.e. bottom-up vs. top-down). A common assumption is that productivity and carbon storage will increase with urbanization in arid systems due to water and nutrient inputs, as well as changes in vegetation structure; however, our results indicated that this may not actually be the case in Phoenix where a large number of residents design landscapes to conserve water. Even if all urban expansion was dedicated to landscapes designed for carbon sequestration and storage, vegetation and soils will unlikely have a large effect on the C budget without significant changes in transportation and lifestyle choices.

Fusion power research and development program. Volume IV. 5-year program, budget and milestone summaries

International Nuclear Information System (INIS)

1976-07-01

Budget data are given for each of the tokamak systems, mirror systems, and high density plasma systems for the years 1976 through 1982. All major facilities currently under ERDA contract are included. In addition, budget data are given for the development and technology program consisting of the following; (1) magnetic systems, (2) plasma engineering, (3) fusion reactor materials, (4) fusion systems engineering, (5) environment and safety, and (6) applied plasma physics

24 CFR 982.157 - Budget and expenditure.

Science.gov (United States)

2010-04-01

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

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…

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.

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

Directory of Open Access Journals (Sweden)

Bronius Sudavicius

2017-01-01

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

24 CFR 791.405 - Reallocations of budget authority.

Science.gov (United States)

2010-04-01

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

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.

Budget 2002: business taxation measures

OpenAIRE

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

2002-01-01

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

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

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.

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.

Clinton administration budget includes mixed bag for science

Science.gov (United States)

Showstack, Randy

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

42 CFR 441.470 - Service budget elements.

Science.gov (United States)

2010-10-01

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

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.

TENDENCIES IN THE DEVELOPMENT OF BUDGET REVENUES UNDER THE IMPACT OF TAX POLICY OF ROMANIA

Directory of Open Access Journals (Sweden)

DOBROTĂ GABRIELA

2016-10-01

Full Text Available Currently, the need to ensure sustainable development has become a central point of debates and of the economic policies. Obviously, the influence of the level of financial resources mobilized at the state level is crucial, reason for it is necessary to promote a sustainable fiscal policy. The purpose of this paper is to analyze the influence of fiscal policy measures on budget revenues, in terms of volume and their structure in Romania. Empirical researchs realised, reflected a longitudinal study that targeted budget income trends between 2006-2015, both in terms of total volume and in terms of revenues for each category of taxation. The results of this study demonstrate the use of a pro-cyclical fiscal policy, with negative effects in terms of the impact on the budget deficit and a poor correlation with other components of macroeconomic policy.

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...

Systems budgets architecture and development for the Maunakea Spectroscopic Explorer

Science.gov (United States)

Mignot, Shan; Flagey, Nicolas; Szeto, Kei; Murowinski, Rick; McConnachie, Alan

2016-08-01

The Maunakea Spectroscopic Explorer (MSE) project is an enterprise to upgrade the existing Canada-France- Hawaii observatory into a spectroscopic facility based on a 10 meter-class telescope. As such, the project relies on engineering requirements not limited only to its instruments (the low, medium and high resolution spectrographs) but for the whole observatory. The science requirements, the operations concept, the project management and the applicable regulations are the basis from which these requirements are initially derived, yet they do not form hierarchies as each may serve several purposes, that is, pertain to several budgets. Completeness and consistency are hence the main systems engineering challenges for such a large project as MSE. Special attention is devoted to ensuring the traceability of requirements via parametric models, derivation documents, simulations, and finally maintaining KAOS diagrams and a database under IBM Rational DOORS linking them together. This paper will present the architecture of the main budgets under development and the associated processes, expand to highlight those that are interrelated and how the system, as a whole, is then optimized by modelling and analysis of the pertinent system parameters.

Improving a newly developed patient-reported outcome for thyroid patients, using cognitive interviewing

DEFF Research Database (Denmark)

Watt, Torquil; Rasmussen, Ase Krogh; Groenvold, Mogens

2008-01-01

Objective To improve a newly developed patient-reported outcome measure for thyroid patients using cognitive interviewing. Methods Thirty-one interviews using immediate retrospective and expansive probing were conducted among patients with non-toxic goiter (n = 4), nodular toxic goiter (n = 5) Gr...

Newly Developed Ceramic Membranes for Dehydration and Separation of Organic Mixtures by Pervaporation

NARCIS (Netherlands)

Gemert, van R.W.; Cuperus, F.P.

1995-01-01

Polymeric pervaporation membranes sometimes show great variety in performance when they are alternately used for different solvent mixtures. In addition, membrane stability in time is a problem in case of some solvents. Therefore, newly developed ceramic silica membranes with a 'dense' top layer

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

Science.gov (United States)

Jefferson, Anne L.

1995-01-01

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

ROUTING FINANCIAL FLOWS AT THE EXECUTION OF THE MUNICIPALITY BUDGET

Directory of Open Access Journals (Sweden)

Mariya V. Fedotova

2018-05-01

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

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.

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.

Territorial Indicative Budget Ceilings (PIK as Instrument of Technocracy of Regional Development Planning

Directory of Open Access Journals (Sweden)

Sarjiyanto Sarjiyanto

2017-03-01

Full Text Available This research aims at analyzing the local government policy related to the local budget posture in the each territorial. There are uncertainty methods in dividing and formulating the local budget posture in each territorial in Indonesia. It is not depend on the actual economic variables of each territorial. This study uses the literature studies to collect the data of planning and budgeting. The content analysis of this local government economic policy is based on of the planning and budgeting process itself. The detailed information is found by observations and in-depth interview with the informants about the planning and budgeting process in Rembang. The result shows the variables that can determine the fair instrument in formulating the local budget posture some of which are: the number of population, the number of drop out (DO, the illiteracy (IR, the infant mortality rate (IMR, the malnutrition data, the number of poor (HCI, the economic growth, the damaged road infrastructure, the damaged irrigation system, the damaged schools, the land building tax, and the amount of retribution.

The Development Needs of Newly Appointed Senior School Leaders in the Western Cape South Africa: A Case Study

Directory of Open Access Journals (Sweden)

Nelius Jansen van Vuuren

2017-12-01

Full Text Available The essential role that senior school leaders play in school leadership teams to ensure effective strategic leadership in schools has been the subject of intense discussion for many years. Crucial to this debate is the establishment of professional learning and leadership approaches for newly appointed senior school leaders. Recommendations for policy and practice highlight the importance of appropriate, multifaceted, developmental support initiatives for newly appointed school leaders. In many countries, including South Africa, a teaching qualification and, in most cases, extensive teaching experience is the only requirement for being appointed as a senior school leader in a school. This tends to suggest that no further professional development is required for newly appointed school leaders, the problem addressed in this paper. This paper reports on the main findings of the perceived development needs of newly appointed senior school leaders in the Western Cape, South Africa, and suggests that school leaders occupy a unique and specialist role in education, which requires relevant and specific preparation to support effective leadership. The respondents of this study report a lack of contextualised training and support before and after their appointment in their new roles creating unique development needs. This paper, therefore, employs a mixed-method approach to gather data to understand the perceived needs of twenty newly appointed senior school leaders in the Western Cape, South Africa.

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...

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)

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.

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...

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.

Budget Elements of Economic Security: Specifics of Classification

Directory of Open Access Journals (Sweden)

О. S.

2017-02-01

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

The forgotten R and D budget

International Nuclear Information System (INIS)

Hunt, R.; Mohsberg, J.

1992-01-01

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

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

Late Budgets

DEFF Research Database (Denmark)

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

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

THE BUDGET PROGRAM: ECONOMIC CONTENT AND PRACTICE OF IMPLEMENTATION

Directory of Open Access Journals (Sweden)

Iryna Shevchenko

2017-09-01

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

Does National Culture Impact Capital Budgeting Systems?

OpenAIRE

Peter J. Graham; Milind Sathye

2017-01-01

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

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.

Validating self-reported mobile phone use in adults using a newly developed smartphone application

NARCIS (Netherlands)

Goedhart, Geertje; Kromhout, Hans; Wiart, Joe; Vermeulen, Roel

2015-01-01

OBJECTIVE: Interpretation of epidemiological studies on health effects from mobile phone use is hindered by uncertainties in the exposure assessment. We used a newly developed smartphone application (app) to validate self-reported mobile phone use and behaviour among adults. METHODS: 107

Micro-computed tomography newly developed for in vivo small animal imaging

International Nuclear Information System (INIS)

Arai, Yoshinori; Ninomiya, Tadashi; Kato, Takafumi; Masuda, Yuji

2005-01-01

The aim of this paper is to report a newly developed micro-computed tomography system for in vivo use. The system was composed of a micro-focus X-ray tube and an image intensifier (I.I.), both of which rotated around the object stage. A guinea pig and a rat were examined. The anesthetized animal was set on the secure object stage. Images of the head of the guinea pig and the tibia knee joint of the rat were taken. In addition, an image of the rat's tail was taken. The reconstruction and the image viewing were carried out using I-View software. The voxel matrix was 512 x 512 x 384. The voxel sizes ranged from 10 x 10 x 10 μm to 100 x 100 x 100 μm. The exposure time was 17 s, and the reconstruction time was 150 s. The head of the guinea pig and the tibia/knee joint of the rat were observed clearly under 100-μm and 30μm voxels, respectively. The trabecular bone of the tail was also observed clearly under a 10 μm voxel. The newly developed micro-computed tomography system makes it possible to obtain images of anesthetized animals set on a secure object stage. Clear bone images of the small animals could be obtained within a short time. (author)

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…

Nuclear budget up 9.6% for fiscal 1981

International Nuclear Information System (INIS)

1981-01-01

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

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…

Assessing College Students' Perceptions of a Case Teacher's Pedagogical Content Knowledge Using a Newly Developed Instrument

Science.gov (United States)

Jang, Syh-Jong

2011-01-01

Ongoing professional development for college teachers has been much emphasized. However, previous research on learning environments has seldom addressed college students' perceptions of teachers' PCK. This study aimed to evaluate college students' perceptions of a physics teacher's PCK development using a newly developed instrument and workshop…

Uncertainty Propagation in an Ecosystem Nutrient Budget.

Science.gov (United States)

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

Applicability of newly developed 610MPa class heavy thickness high strength steel to boiler pressure vessel

Energy Technology Data Exchange (ETDEWEB)

Katayama, Norihiko; Kaihara, Shoichiro; Ishii, Jun [Ishikawajima-Harima Heavy Industries Corp., Yokohama (Japan); Kajigaya, Ichiro [Ishikawajima-Harima Heavy Industries Corp., Tokyo (Japan); Totsuka, Takehiro; Miyazaki, Takashi [Ishikawajima-Harima Heavy Industries Corp., Aioi (Japan)

1995-11-01

Construction of a 350 MW Class PFBC (Pressurized Fluidized Bed Combustion) boiler plant is under planning in Japan. Design temperature and pressure of the vessel are maximum 350 C and 1.69 MPa, respectively. As the plate thickness of the vessel exceeds over 100 mm, high strength steel plate of good weldability and less susceptible to reheat cracking was required and developed. The steel was aimed to satisfy the tensile strength over 610 MPa at 350 C after postweld heat treatment (PWHT), with good notch toughness. The authors investigated the welding performances of the newly developed steel by using 150 mm-thick plate welded by pulsed-MAG and SAW methods. It was confirmed that the newly developed steel and its welds possess sufficient strength and toughness after PWHT, and applicable to the actual pressure vessel.

Fundamental Characteristics of the Newly Developed ATA™ Membrane Dialyzer.

Science.gov (United States)

Sunohara, Takashi; Masuda, Toshiaki

2017-01-01

Dialysis membranes are often made from synthetic polymers, such as polysulfone. However, membranes made from cellulose triacetate have superior biocompatibility and have been used since the 1980s. On-line hemodiafiltration treatment accompanied by massive fluid replacement is increasingly being used in Europe and Japan, but cellulose triacetate is not suitable for this treatment. Our newly developed asymmetric triacetate membrane, the ATA™ membrane, substantially improved the filtration properties and blood compatibility because of the asymmetric structure and smooth surface of this cellulose acetate membrane. Key Message: The ATA membrane maintains its high permeability even after massive filtration and shows less temporal variation in its permeation performance, lower protein adsorption, and superior biocompatibility compared with conventional membranes. © 2017 S. Karger AG, Basel.

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.…

Research on budget management under IT environment

Directory of Open Access Journals (Sweden)

Wenchang Li

2017-03-01

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

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.

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…

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...

The uncertainty budget in pharmaceutical industry

DEFF Research Database (Denmark)

Heydorn, Kaj

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

Targeted erlotinib for first-line treatment of advanced non-small cell lung cancer: a budget impact analysis.

Science.gov (United States)

Bajaj, Preeti S; Veenstra, David L; Goertz, Hans-Peter; Carlson, Josh J

2014-08-01

A recent phase III trial showed that patients with advanced non-small cell lung cancer (NSCLC) whose tumors harbor specific EGFR mutations significantly benefit from first-line treatment with erlotinib compared to chemotherapy. This study sought to estimate the budget impact if coverage for EGFR testing and erlotinib as first-line therapy were provided in a hypothetical 500,000-member managed care plan. The budget impact model was developed from a US health plan perspective to evaluate administration of the EGFR test and treatment with erlotinib for EGFR-positive patients, compared to non-targeted treatment with chemotherapy. The eligible patient population was estimated from age-stratified SEER incidence data. Clinical data were derived from key randomized controlled trials. Costs related to drug, administration, and adverse events were included. Sensitivity analyses were conducted to assess uncertainty. In a plan of 500,000 members, it was estimated there would be 91 newly diagnosed advanced NSCLC patients annually; 11 are expected to be EGFR-positive. Based on the testing and treatment assumptions, it was estimated that 3 patients in Scenario 1 and 6 patients in Scenario 2 receive erlotinib. Overall health plan expenditures would increase by $0.013 per member per month (PMPM). This increase is largely attributable to erlotinib drug costs, in part due to lengthened progression-free survival and treatment periods experienced in erlotinib-treated patients. EGFR testing contributes slightly, whereas adverse event costs mitigate the budget impact. The budget impact did not exceed $0.019 PMPM in sensitivity analyses. Coverage for targeted first-line erlotinib therapy in NSCLC likely results in a small budget impact for US health plans. The estimated impact may vary by plan, or if second-line or maintenance therapy, dose changes/interruptions, or impact on patients' quality-of-life were included.

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....

Proposed NOAA Budget Includes Hefty Increase for Satellites

Science.gov (United States)

Showstack, Randy

2010-03-01

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

Hydrological and solute budgets of Lake Qinghai, the largest lake on the Tibetan Plateau

Energy Technology Data Exchange (ETDEWEB)

Jin, Zhangdong [Chinese Academy of Sciences (CAS), Beijing (China); National Cheng Kung Univ., Tainan City (Taiwan); You, Chen-Feng [National Cheng Kung Univ., Tainan City (Taiwan); Wang, Yi [Pacific Northwest National Lab. (PNNL), Richland, WA (United States); Shi, Yuewei [Bureau of Hydrology and Water Resources of Qinghai Province, Xining (China)

2009-12-04

Water level and chemistry of Lake Qinghai are sensitive to climate changes and are important for paleoclimatic implications. An accurate understanding of hydrological and chemical budgets is crucial for quantifying geochemical proxies and carbon cycle. Published results of water budget are firstly reviewed in this paper. Chemical budget and residence time of major dissolved constituents in the lake are estimated using reliable water budget and newly obtained data for seasonal water chemistry. The results indicate that carbonate weathering is the most important riverine process, resulting in dominance of Ca ²⁺ and DIC for river waters and groundwater. Groundwater contribution to major dissolved constituents is relatively small (4.2 ± 0.5%). Wet atmospheric deposition contributes annually 7.4–44.0% soluble flux to the lake, resulting from eolian dust throughout the seasons. Estimates of chemical budget further suggest that (1) the Buha-type water dominates the chemical components of the lake water, (2) Na⁺, Cl^-, Mg ²⁺ , and K⁺ in lake water are enriched owing to their conservative behaviors, and (3) precipitation of authigenic carbonates (low-Mg calcite, aragonite, and dolomite) transits quickly dissolved Ca ²⁺ into the bottom sediments of the lake, resulting in very low Ca ²⁺ in the lake water. Therefore, authigenic carbonates in the sediments hold potential information on the relative contribution of different solute inputs to the lake and the lake chemistry in the past.

Nuclear-related budget for fiscal 1982 increased by 7.1 %

International Nuclear Information System (INIS)

1982-01-01

In the budget draft for fiscal 1982, highest priority is given to the cost of energy countermeasures, and 563,200 million yen is earmarked, which is 13.2 % increase as compared with the budget for 1981. Emphasis is placed on the stable supply of oil and the development of the alternative sources of energy. The main pillar of the measures for alternative energy sources is nuclear power development. 290,448 million yen is allocated to the nuclearrelated budget, which is 7.1 % increase as compared with that for 1981. Besides, in order to develop overseas uranium resources and to promote nuclear fuel cycle industries and the domestic production of nuclear power equipments, the fiscal loans and investments of 159,000 million yen are available. The budget draft for the nuclear power development in the Science and Technology Agency is 243,038 million yen, which amounts to 83.7 % of the nuclear-related budget mentioned above. The budget for the STA is roughly classified into the expansion and reinforcement of nuclear safety measures, the establishment of nuclear fuel cycle, the development of advenced power reactors, the R and D on nuclear fusion and HTGRs, the R and D on nuclear ships, the smooth siting of nuclear facilities, etc. (Kako, I.)

The Importance of Financial Management Principles in the State Budget Execution

Directory of Open Access Journals (Sweden)

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.

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.

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.

FY 2010 Supplement to the President`s Budget

Data.gov (United States)

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

FY 2006 Supplement to the President`s Budget

Data.gov (United States)

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

FY 2007 Supplement to the President`s Budget

Data.gov (United States)

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

FY 2008 Supplement to the President`s Budget

Data.gov (United States)

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

FY 2011 Supplement to the President`s Budget

Data.gov (United States)

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

PHL10/460: Cancerfacts.com - Vertical Portal with Newly Developed Health Profiler

OpenAIRE

Lenz, C; Brucksch, M

1999-01-01

Introduction Unlike general health portals such as WebMD and Drkoop.com that cover everything from the flu to heart disease, Silicon Valley-based cancerfacts.com is a so-called vertical portal. It covers only one small vertical niche of health care: cancer, and in particular, prostate cancer. As a value-added proprietary technology, the company offers its newly developed profile engine to health information retrievers. Methods Users are enabled to insert their specific medical information - r...

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.

FY 2009 Supplement to the President`s Budget

Data.gov (United States)

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

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

Understanding the Budget Process

Directory of Open Access Journals (Sweden)

Mesut Yalvaç

2000-03-01

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

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…

The Dynamic Definition of the Advertising Campaign Budget

OpenAIRE

Ostrianyn Serhii O.

2017-01-01

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

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)

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.

Negotiating Creativity on a Small Budget

DEFF Research Database (Denmark)

Andersen, Mads Møller

2018-01-01

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

Reagan's budget slashes geophysics R&D

Science.gov (United States)

Richman, Barbara T.

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

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…

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)

A nitrogen budget for Denmark; developments between 1990 and 2010, and prospects for the future

International Nuclear Information System (INIS)

Hutchings, N J; Dalgaard, T; Børgesen, C D; Mogensen, L; Nielsen, O-K; Mikkelsen, M H; Thomsen, M; Ellermann, T; Winther, M; Højberg, A L

2014-01-01

A nitrogen (N) budget for Denmark has been developed for the years 1990 to 2010, describing the inputs and outputs at the national scale and the internal flows between relevant sectors of the economy. Satisfactorily closing the N budgets for some sectors of the economy was not possible, due to missing or contradictory information. The budgets were nevertheless considered sufficiently reliable to quantify the major flows. Agriculture was responsible for the majority of inputs, though fisheries and energy generation also made significant contributions. Agriculture was the main source of N input to the aquatic environment, whereas agriculture, energy generation and transport all contributed to emissions of reactive N gases to the atmosphere. Significant reductions in inputs of reactive N have been achieved during the 20 years, mainly by restricting the use of N for crop production and improving livestock feeding. This reduction has helped reduce nitrate leaching by about half. Measures to limit ammonia emissions from agriculture and mono-nitrogen oxides (NO x ) emissions from energy generation and transport, has reduced gaseous emissions of reactive N. Much N flows through the food and feed processing industries and there is a cascade of N through the consumer to solid and liquid waste management systems. The budget was used to frame a discussion of the potential for further reductions in losses of reactive N to the environment. These will include increasing the recycling of N between economic sectors, increasing the need for the assessment of knock-on effects of interventions within the context of the national N cycle. (paper)

The Dynamic Definition of the Advertising Campaign Budget

Directory of Open Access Journals (Sweden)

Ostrianyn Serhii O.

2017-10-01

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

Budgeting and Beyond

DEFF Research Database (Denmark)

Rohde, Carsten

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

Newly developed semi-empirical formulas for (p, α) at 17.9 MeV and ...

Indian Academy of Sciences (India)

Home; Journals; Pramana – Journal of Physics; Volume 74; Issue 6. Newly developed semi-empirical formulas for (, ) at 17.9 MeV and (, ) at 22.3 MeV reaction cross-sections. Eyyup Tel Abdullah Aydin E Gamze Aydin Abdullah Kaplan Ömer Yavaş İskender A Reyhancan. Research Articles Volume 74 Issue 6 June ...

1985 nuclear budget requests up 12 %

International Nuclear Information System (INIS)

Anon.

1984-01-01

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

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.…

The newly developed Toyota plug-in hybrid system

Energy Technology Data Exchange (ETDEWEB)

Takaoka, Toshifumi; Ichinose, Hiroki [Toyota Motor Corporation (Japan)

2010-07-01

Toyota has been introducing several hybrid vehicles (HV) as a countermeasure to the automobile's concerns, like CO2 reduction, energy security, and emission reduction in urban areas. A next step towards an even more effective solution for these concerns is a plug-in hybrid vehicle (PHV). This vehicle combines the advantages of electric vehicles (EV), which use clean electric energy, and HV, with it's high environmental potential and user- friendliness comparable to conventional vehicles, such as a long cruising range. This paper describes a newly developed plug-in hybrid system and its vehicle performance. This system uses a Li-ion battery with high energy density and has an affordable EV range without sacrificing cabin space. The vehicle achieves a CO2 emission of 59g/km and meets the most stringent emission regulations in the world. The new PHV is a forerunner of the large-scale mass production PHV two years later. PHVs have the potential to become popular as a realistic solution towards sustainable mobility by renewable electricity usage in the future. (orig.)

The Fundamentals of Formation of the State Budget and Tax Policy

Directory of Open Access Journals (Sweden)

Pasichniy Mykola D.

2017-03-01

Full Text Available The article is aimed at substantiation and development of the theoretical and methodological definitions as to formation of the State budget and tax policy in the current conditions of economic transformations. The issues of developing the directions and measures of fiscal policy in line with the priorities of social and economic development of the country and its administrative-territorial units have been explored. Attention has been focused on the importance of assessing the impacting of the economic growth by not the tax burden only, but the tax structure as well, in the context of the major classifications. The article substantiates the importance of enhancing the efficiency of use of budgetary funds, separation of social and economic efficiency of the budget expenditures. Of particular interest are the issues relating to strengthening of the institutional foundations of the budget and tax policy, implementation of measures for introduction of the medium-term budget planning. Priorities of the budget policy in the sphere of the inter-budgetary relations and regulation of the budget deficit have been allocated.

AGF program budget 1992

International Nuclear Information System (INIS)

1992-01-01

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

Global Carbon Budget 2017

NARCIS (Netherlands)

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

2018-01-01

Accurate assessment of anthropogenic carbon dioxide (CO2) emissions and their redistribution among the atmosphere, ocean, and terrestrial biosphere - the "global carbon budget" - is important to better understand the global carbon cycle, support the development of climate policies, and project

Global Carbon Budget 2016

NARCIS (Netherlands)

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

2016-01-01

Accurate assessment of anthropogenic carbon dioxide (CO2) emissions and their redistribution among the atmosphere, ocean, and terrestrial biosphere-the "global carbon budget"-is important to better understand the global carbon cycle, support the development of climate policies, and project future

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

OpenAIRE

Udeh Francis Nnoli; Sopekan Sam Adeyemi; Oraka Azubuike Onuora

2017-01-01

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

How Schools Can Promote Healthy Development for Newly Arrived Immigrant and Refugee Adolescents: Research Priorities

Science.gov (United States)

McNeely, Clea A.; Morland, Lyn; Doty, S. Benjamin; Meschke, Laurie L.; Awad, Summer; Husain, Altaf; Nashwan, Ayat

2017-01-01

Background: The US education system must find creative and effective ways to foster the healthy development of the approximately 2 million newly arrived immigrant and refugee adolescents, many of whom contend with language barriers, limited prior education, trauma, and discrimination. We identify research priorities for promoting the school…

A computer literacy scale for newly enrolled nursing college students: development and validation.

Science.gov (United States)

Lin, Tung-Cheng

2011-12-01

Increasing application and use of information systems and mobile technologies in the healthcare industry require increasing nurse competency in computer use. Computer literacy is defined as basic computer skills, whereas computer competency is defined as the computer skills necessary to accomplish job tasks. Inadequate attention has been paid to computer literacy and computer competency scale validity. This study developed a computer literacy scale with good reliability and validity and investigated the current computer literacy of newly enrolled students to develop computer courses appropriate to students' skill levels and needs. This study referenced Hinkin's process to develop a computer literacy scale. Participants were newly enrolled first-year undergraduate students, with nursing or nursing-related backgrounds, currently attending a course entitled Information Literacy and Internet Applications. Researchers examined reliability and validity using confirmatory factor analysis. The final version of the developed computer literacy scale included six constructs (software, hardware, multimedia, networks, information ethics, and information security) and 22 measurement items. Confirmatory factor analysis showed that the scale possessed good content validity, reliability, convergent validity, and discriminant validity. This study also found that participants earned the highest scores for the network domain and the lowest score for the hardware domain. With increasing use of information technology applications, courses related to hardware topic should be increased to improve nurse problem-solving abilities. This study recommends that emphases on word processing and network-related topics may be reduced in favor of an increased emphasis on database, statistical software, hospital information systems, and information ethics.

Newly developed chitosan-silver hybrid nanoparticles: biosafety and apoptosis induction in HepG2 cells

International Nuclear Information System (INIS)

El-Sherbiny, Ibrahim M.; Salih, Ehab; Yassin, Abdelrahman M.; Hafez, Elsayed E.

2016-01-01

The present study reports the biosafety assessment, the exact molecular effects, and apoptosis induction of newly developed chitosan-silver hybrid nanoparticles (Cs–Ag NPs) in HepG2 cells. The investigated hybrid NPs were green synthesized using Cs/grape leaves aqueous extract (Cs/GLE) or Cs/GLE NPs as reducing and stabilizing agents. The successful formation of Cs/GLE NPs and Cs–Ag hybrid NPs has been confirmed by UV–Vis spectrophotometry, FTIR spectroscopy, XRD, and HRTEM. From the TEM analysis, the prepared Cs/GLE NPs are uniform and spherical with an average size of 150 nm, and the AgNPs (5–10 nm) were formed mainly on their surface. The UV–Vis spectra of Cs–Ag NPs showed a surface plasmon resonance (SPR) peak at about 450 nm confirming their formation. The synthesized Cs–Ag NPs were found to be crystalline as shown by XRD patterns with fcc phase oriented along the (111), (200), (220), and (311) planes. The cytotoxicity patterns, the antiproliferative activities, and the possible mechanisms of anticancer activity at molecular level of the newly developed Cs–Ag hybrid NPs were investigated. Cytotoxicity patterns of all the preparations demonstrated that the nontoxic treatment concentrations are ranged from 0.39 to 50 %, and many of the newly prepared Cs–Ag hybrid NPs showed high anticancer activities against HpG2 cells, and induced cellular apoptosis by downregulating BCL2 gene and upregulating P53.Graphical Abstract

Newly developed chitosan-silver hybrid nanoparticles: biosafety and apoptosis induction in HepG2 cells

Energy Technology Data Exchange (ETDEWEB)

El-Sherbiny, Ibrahim M., E-mail: ielsherbiny@Zewailcity.edu.eg; Salih, Ehab [Zewail City of Science and Technology, Center for Materials Science (Egypt); Yassin, Abdelrahman M. [Genetic Engineering and Biotechnology Research Institute, City of Scientific Research and Technology Applications, Biopharmaceutical Product Research Department (Egypt); Hafez, Elsayed E. [City of Scientific Research and Technology Applications, Plant Protection and Biomolecular Diagnosis Department (Egypt)

2016-07-15

The present study reports the biosafety assessment, the exact molecular effects, and apoptosis induction of newly developed chitosan-silver hybrid nanoparticles (Cs–Ag NPs) in HepG2 cells. The investigated hybrid NPs were green synthesized using Cs/grape leaves aqueous extract (Cs/GLE) or Cs/GLE NPs as reducing and stabilizing agents. The successful formation of Cs/GLE NPs and Cs–Ag hybrid NPs has been confirmed by UV–Vis spectrophotometry, FTIR spectroscopy, XRD, and HRTEM. From the TEM analysis, the prepared Cs/GLE NPs are uniform and spherical with an average size of 150 nm, and the AgNPs (5–10 nm) were formed mainly on their surface. The UV–Vis spectra of Cs–Ag NPs showed a surface plasmon resonance (SPR) peak at about 450 nm confirming their formation. The synthesized Cs–Ag NPs were found to be crystalline as shown by XRD patterns with fcc phase oriented along the (111), (200), (220), and (311) planes. The cytotoxicity patterns, the antiproliferative activities, and the possible mechanisms of anticancer activity at molecular level of the newly developed Cs–Ag hybrid NPs were investigated. Cytotoxicity patterns of all the preparations demonstrated that the nontoxic treatment concentrations are ranged from 0.39 to 50 %, and many of the newly prepared Cs–Ag hybrid NPs showed high anticancer activities against HpG2 cells, and induced cellular apoptosis by downregulating BCL2 gene and upregulating P53.Graphical Abstract.

Macroeconomic Factors Affecting Budget Deficit in Pakistan: A Time Series Analysis

Directory of Open Access Journals (Sweden)

Ayesha Mushtaq

2013-10-01

Full Text Available The objective of the study is to empirically investigate the relationship between budget deficit and macroeconomic factors i.e., financial development indicator, economic growth, changes in price level and real exchange rate, by using data from1980-2011 for Pakistan. The results reveal that there is a positive and significant relationship between real effective exchange rate and budget deficit on one hand, while economic growth and financial development indicator with reference to budget deficit on the other hand. Changes in price level have a significant and negative relationship with the budget deficit in Pakistan.

Budgeting Time to Teach about the School Budget

Science.gov (United States)

Weiss, Dale

2011-01-01

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

AGF program budget 1991

International Nuclear Information System (INIS)

1991-01-01

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

The evolving energy budget of accretionary wedges

Science.gov (United States)

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

2017-04-01

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

FACTOR IN ENSURING A BALANCED BUDGET NORTHERN TERRITORIES

Directory of Open Access Journals (Sweden)

Tatiana Anatol’evna Naidenova

2016-02-01

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

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

Data.gov (United States)

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

WFIRST: Coronagraph Systems Engineering and Performance Budgets

Science.gov (United States)

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

2018-01-01

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

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,...

A newly development RIA for thyroid hormone autoantibodies (THAAb)

International Nuclear Information System (INIS)

Li Fengying; Gu Liqiong; Chen Xiayin; Jin Yan; Chen Shuxian; Zhang Qun; Qiu Hongxia; Yang Jingren; Zhao Yongju; Chen Mingdao

2004-01-01

Objective: To report a newly developed RIA for THAAb from this laboratory. Methods: The tested serum samples were cultured with labelled thyroid hormone analogous ( 125 I T 3 , 125 I T 4 ) for 16 hours. Antigen-antibody complex was precipitated with anti-human IgG (immune precipitation method) and radio-activity determined. Results: The mean positive rate of THAAb in healthy euthyroid controls (n=186) was only 1.07%. The mean positive rate in patients with thyroid disorders was 14.4% (mean rate 13.5% in hyperthyroid subjects, n=118 and mean rate 15.2% in hypothyroid subjects, n=72). The serum THAAb titer could be markedly lowered after adding non-labelled thyroid hormones (P 3 and FT 4 would be significantly lowered (P 3 , FT 4 levels. In patients with positive THAAb (about 14.4% in patients with all thyroid disorders), the FT 3 , FT 4 levels were best determined after PEG precipitation. (authors)

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.

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...

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

Science.gov (United States)

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

2011-01-01

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

Muscle Attenuation Is Associated With Newly Developed Hypertension in Men of African Ancestry.

Science.gov (United States)

Zhao, Qian; Zmuda, Joseph M; Kuipers, Allison L; Bunker, Clareann H; Patrick, Alan L; Youk, Ada O; Miljkovic, Iva

2017-05-01

Increased ectopic adipose tissue infiltration in skeletal muscle is associated with insulin resistance and diabetes mellitus. We evaluated whether change in skeletal muscle adiposity predicts subsequent development of hypertension in men of African ancestry, a population sample understudied in previous studies. In the Tobago Health Study, a prospective longitudinal study among men of African ancestry (age range 40-91 years), calf intermuscular adipose tissue, and skeletal muscle attenuation were measured with computed tomography. Hypertension was defined as a systolic blood pressure ≥140 mm Hg, or a diastolic blood pressure ≥90 mm Hg, or receiving antihypertensive medications. Logistic regression was performed with adjustment for age, insulin resistance, baseline and 6-year change in body mass index, baseline and 6-year change in waist circumference, and other potential confounding factors. Among 746 normotensive men at baseline, 321 (43%) developed hypertension during the mean 6.2 years of follow-up. Decreased skeletal muscle attenuation was associated with newly developed hypertension after adjustment for baseline and 6-year change of body mass index (odds ratio [95% confidence interval] per SD, 1.3 [1.0-1.6]) or baseline and 6-year change of waist circumference (odds ratio [95% confidence interval] per SD, 1.3 [1.0-1.6]). No association was observed between increased intermuscular adipose tissue and hypertension. Our novel findings show that decreased muscle attenuation is associated with newly developed hypertension among men of African ancestry, independent of general and central adiposity and insulin resistance. Further studies are needed to adjust for inflammation, visceral and other ectopic adipose tissue depots, and to confirm our findings in other population samples. © 2017 American Heart Association, Inc.

Monitoring the Efficiency of Budget Management of Trade Enterprises in Ukraine

Directory of Open Access Journals (Sweden)

Frolova Larysa V

2016-08-01

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

Between Bedside and Budget

NARCIS (Netherlands)

J.L.T. Blank; E. Eggink

1998-01-01

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

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.

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...

Budget deficits, monetization, and central-bank independence in developing countries

NARCIS (Netherlands)

Sikken, BJ; de Haan, J

Using various indicators for central bank independence we examine the relationship between central bank independence and government budget deficits. Using a two-stage procedure we also analyze whether central bank independence affects the monetization of deficits. First, the monetization relation in

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

Building Technologies Program Budget Request: Fiscal Year 2012

Energy Technology Data Exchange (ETDEWEB)

none,

2011-02-01

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

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

Science.gov (United States)

Yan, Bo

2016-01-01

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

Analysis of Health Sector Budget of Nepal.

Science.gov (United States)

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

2014-01-01

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

System Budgets

DEFF Research Database (Denmark)

Jeppesen, Palle

1996-01-01

The lecture note is aimed at introducing system budgets for optical communication systems. It treats optical fiber communication systems (six generations), system design, bandwidth effects, other system impairments and optical amplifiers.......The lecture note is aimed at introducing system budgets for optical communication systems. It treats optical fiber communication systems (six generations), system design, bandwidth effects, other system impairments and optical amplifiers....

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 ...

Joint development effort Thermonuclear Fusion. Programme budgeting 1984

International Nuclear Information System (INIS)

1985-01-01

The joint KfK and IPP project for the development of thermonuclear fusion device is established as the centerpiece of Federal German efforts in this field. It is meant to enhance the German contribution to the European programme and thus foster the chances of a joint European large-scale experiment to be started in the Federal Republic of Germany. IPP's tasks in the project are to study the physical principles and aspects, whereas KfK is responsible for the technological aspects. Work at IPP is focused on divertor experiments with the ASDEX series in order to go deeper into the problems that could not be solved by the JET experiments, namely those of the plasma boundary and control of impurities. Stellarator experiments are made in order to study the potentials of this toroidal confinement concept for steady-state operation. The IPP which always has been working in the plasma physics field devotes all activities to the joint effort. KfK has established a special project group for this purpose, PKF. The budgeting programme presented therefore covers the IPP entire working schedule, and that of PKF of the KfK. (orig./GG) [de

42 CFR 457.140 - Budget.

Science.gov (United States)

2010-10-01

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

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.

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

NARCIS (Netherlands)

Remme, Roy P.; Schröter, Matthias

2016-01-01

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

A mathematical model for maximizing the value of phase 3 drug development portfolios incorporating budget constraints and risk.

Science.gov (United States)

Patel, Nitin R; Ankolekar, Suresh; Antonijevic, Zoran; Rajicic, Natasa

2013-05-10

We describe a value-driven approach to optimizing pharmaceutical portfolios. Our approach incorporates inputs from research and development and commercial functions by simultaneously addressing internal and external factors. This approach differentiates itself from current practices in that it recognizes the impact of study design parameters, sample size in particular, on the portfolio value. We develop an integer programming (IP) model as the basis for Bayesian decision analysis to optimize phase 3 development portfolios using expected net present value as the criterion. We show how this framework can be used to determine optimal sample sizes and trial schedules to maximize the value of a portfolio under budget constraints. We then illustrate the remarkable flexibility of the IP model to answer a variety of 'what-if' questions that reflect situations that arise in practice. We extend the IP model to a stochastic IP model to incorporate uncertainty in the availability of drugs from earlier development phases for phase 3 development in the future. We show how to use stochastic IP to re-optimize the portfolio development strategy over time as new information accumulates and budget changes occur. Copyright © 2013 John Wiley & Sons, Ltd.

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.

Environmental budget and policy goal

Energy Technology Data Exchange (ETDEWEB)

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

1998-12-01

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

Development of Turbulent Diffusion Transfer Algorithms to Estimate Lake Tahoe Water Budget

Science.gov (United States)

Sahoo, G. B.; Schladow, S. G.; Reuter, J. E.

2012-12-01

The evaporative loss is a dominant component in the Lake Tahoe hydrologic budget because watershed area (813km2) is very small compared to the lake surface area (501 km2). The 5.5 m high dam built at the lake's only outlet, the Truckee River at Tahoe City can increase the lake's capacity by approximately 0.9185 km3. The lake serves as a flood protection for downstream areas and source of water supply for downstream cities, irrigation, hydropower, and instream environmental requirements. When the lake water level falls below the natural rim, cessation of flows from the lake cause problems for water supply, irrigation, and fishing. Therefore, it is important to develop algorithms to correctly estimate the lake hydrologic budget. We developed a turbulent diffusion transfer model and coupled to the dynamic lake model (DLM-WQ). We generated the stream flows and pollutants loadings of the streams using the US Environmental Protection Agency (USEPA) supported watershed model, Loading Simulation Program in C++ (LSPC). The bulk transfer coefficients were calibrated using correlation coefficient (R2) as the objective function. Sensitivity analysis was conducted for the meteorological inputs and model parameters. The DLM-WQ estimated lake water level and water temperatures were in agreement to those of measured records with R2 equal to 0.96 and 0.99, respectively for the period 1994 to 2008. The estimated average evaporation from the lake, stream inflow, precipitation over the lake, groundwater fluxes, and outflow from the lake during 1994 to 2008 were found to be 32.0%, 25.0%, 19.0%, 0.3%, and 11.7%, respectively.

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

Modeling Budget Optimum Allocation of Khorasan Razavi Province Agriculture Sector

Directory of Open Access Journals (Sweden)

Seyed Mohammad Fahimifard

2016-09-01

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

Execution of local budgets in 2014: tension is not decreasing

Directory of Open Access Journals (Sweden)

Anna Ivanovna Povarova

2015-05-01

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

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...

Predictive score for the development or progression of Graves' orbitopathy in patients with newly diagnosed Graves' hyperthyroidism

DEFF Research Database (Denmark)

Wiersinga, Wilmar; Žarković, Miloš; Bartalena, Luigi

2018-01-01

OBJECTIVE: To construct a predictive score for the development or progression of Graves' orbitopathy (GO) in Graves' hyperthyroidism (GH). DESIGN: Prospective observational study in patients with newly diagnosed GH, treated with antithyroid drugs (ATD) for 18 months at ten participating centers f...

‘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.

Pressure drop performance evaluation for test assemblies with the newly developed top and bottom nozzles

International Nuclear Information System (INIS)

Lee, S. K.; Park, N. K.; Su, J. M.; Kim, H. K.; Lee, J. N.; Kim, K. T.

2003-01-01

To perform the hydraulic test for the newly developed top and bottom nozzles, two kinds of test assemblies were manufactured i. e. one is the test assembly which has the newly developed top and bottom nozzles and the other is Guardian test assembly which is commercially in mass production now. The test results show that the test assembly with one top nozzle and two bottom nozzles has a greater pressure loss coefficient than Guardian test assembly by 60.9% and 90.4% at the bottom nozzle location. This cause is due to the debris filtering plate for bottom nozzle to improve a filtering efficiency aginst foreign material. In the region of mid grid and top nozzle, there is no difference in pressure loss coefficient between the test assemblies since the componet features in these regions are very similar or same each other. The loss coefficients are 14.2% and 21.9% for model A and B respectively in the scale of test assembly, and the value would be within the 10% in the scale of real fuel assembly. As a result of hydraulic performance evaluation, model A is superior to model B

PUBLIC EXPENDITURE ON HEALTH IN LOCAL BUDGETS

Directory of Open Access Journals (Sweden)

Cristinel ICHIM

2017-06-01

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

How Schools Can Promote Healthy Development for Newly Arrived Immigrant and Refugee Adolescents: Research Priorities.

Science.gov (United States)

McNeely, Clea A; Morland, Lyn; Doty, S Benjamin; Meschke, Laurie L; Awad, Summer; Husain, Altaf; Nashwan, Ayat

2017-02-01

The US education system must find creative and effective ways to foster the healthy development of the approximately 2 million newly arrived immigrant and refugee adolescents, many of whom contend with language barriers, limited prior education, trauma, and discrimination. We identify research priorities for promoting the school success of these youth. The study used the 4-phase priority-setting method of the Child Health and Nutrition Research Initiative. In the final stage, 132 researchers, service providers, educators, and policymakers based in the United States were asked to rate the importance of 36 research options. The highest priority research options (range 1 to 5) were: evaluating newcomer programs (mean = 4.44, SD = 0.55), identifying how family and community stressors affect newly arrived immigrant and refugee adolescents' functioning in school (mean = 4.40, SD = 0.56), identifying teachers' major stressors in working with this population (mean = 4.36, SD = 0.72), and identifying how to engage immigrant and refugee families in their children's education (mean = 4.35, SD = 0.62). These research priorities emphasize the generation of practical knowledge that could translate to immediate, tangible benefits for schools. Funders, schools, and researchers can use these research priorities to guide research for the highest benefit of schools and the newly arrived immigrant and refugee adolescents they serve. © 2017, American School Health Association.

A multi-method approach to curriculum development for in-service training in China's newly established health emergency response offices.

Directory of Open Access Journals (Sweden)

Yadong Wang

Full Text Available To describe an innovative approach for developing and implementing an in-service curriculum in China for staff of the newly established health emergency response offices (HEROs, and that is generalisable to other settings.The multi-method training needs assessment included reviews of the competency domains needed to implement the International Health Regulations (2005 as well as China's policies and emergency regulations. The review, iterative interviews and workshops with experts in government, academia, the military, and with HERO staff were reviewed critically by an expert technical advisory panel.Over 1600 participants contributed to curriculum development. Of the 18 competency domains identified as essential for HERO staff, nine were developed into priority in-service training modules to be conducted over 2.5 weeks. Experts from academia and experienced practitioners prepared and delivered each module through lectures followed by interactive problem-solving exercises and desktop simulations to help trainees apply, experiment with, and consolidate newly acquired knowledge and skills.This study adds to the emerging literature on China's enduring efforts to strengthen its emergency response capabilities since the outbreak of SARS in 2003. The multi-method approach to curriculum development in partnership with senior policy-makers, researchers, and experienced practitioners can be applied in other settings to ensure training is responsive and customized to local needs, resources and priorities. Ongoing curriculum development should reflect international standards and be coupled with the development of appropriate performance support systems at the workplace for motivating staff to apply their newly acquired knowledge and skills effectively and creatively.

A multi-method approach to curriculum development for in-service training in China's newly established health emergency response offices.

Science.gov (United States)

Wang, Yadong; Li, Xiangrui; Yuan, Yiwen; Patel, Mahomed S

2014-01-01

To describe an innovative approach for developing and implementing an in-service curriculum in China for staff of the newly established health emergency response offices (HEROs), and that is generalisable to other settings. The multi-method training needs assessment included reviews of the competency domains needed to implement the International Health Regulations (2005) as well as China's policies and emergency regulations. The review, iterative interviews and workshops with experts in government, academia, the military, and with HERO staff were reviewed critically by an expert technical advisory panel. Over 1600 participants contributed to curriculum development. Of the 18 competency domains identified as essential for HERO staff, nine were developed into priority in-service training modules to be conducted over 2.5 weeks. Experts from academia and experienced practitioners prepared and delivered each module through lectures followed by interactive problem-solving exercises and desktop simulations to help trainees apply, experiment with, and consolidate newly acquired knowledge and skills. This study adds to the emerging literature on China's enduring efforts to strengthen its emergency response capabilities since the outbreak of SARS in 2003. The multi-method approach to curriculum development in partnership with senior policy-makers, researchers, and experienced practitioners can be applied in other settings to ensure training is responsive and customized to local needs, resources and priorities. Ongoing curriculum development should reflect international standards and be coupled with the development of appropriate performance support systems at the workplace for motivating staff to apply their newly acquired knowledge and skills effectively and creatively.

Carbon budget of the vineyard – A new feature of sustainability

Directory of Open Access Journals (Sweden)

Pitacco Andrea

2015-01-01

Full Text Available Vineyards received scarce attention in relation to the continuous monitoring of carbon fluxes and the assessment of their overall budget, as a common believe is that agricultural crops cannot be net carbon sinks. Indeed, many technical inputs, massive periodical harvests, and the repeated disturbances of upper soil layers, all contribute to a substantial loss both of the old and newly-synthesized organic matter. Woody perennials, however, can behave differently: they grow a permanent structure, stand undisturbed in the same field for decades, originate abundant pruning debris, and are often grass-covered. We have been monitoring the Net Ecosystem Exchange (NEE by eddy covariance and the carbon partitioning in a temperate vineyard in North Eastern Italy. Five complete yearly budgets confirm a steady and substantial sink capacity of the system, with a yearly NEE around 800–900 gC m−2, grape harvest representing about 20–25% of it. Biometrical assessment of growth and partitioning show a good agreement with micrometeorological measurements and demonstrate a large input of organic matter into the soil. Even if it can be objected that this sink may be only temporary and the built-up can be substantially disrupted at the end of the vineyard life cycle, these results show that there is a concrete possibility of storing carbon in temperate-climate vineyards, possibly contributing to the global carbon budget. This sink capacity might be accounted in the official calculation of wine carbon footprint and represents a new, relevant feature of their sustainability.

Zero-Base Budgeting:; An Institutional Experience.

Science.gov (United States)

Alexander, Donald L.; Anderson, Roger C.

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

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

Perspectives used for gaining approval of budgets.

Science.gov (United States)

Franks-Joiner, G L

1990-01-01

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

Accounting for hybridity: Accrual budgeting in the Dutch central government

NARCIS (Netherlands)

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

2003-01-01

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

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

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.

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.

Recherche sans budget, Europe sans avenir

CERN Multimedia

Staff Association

2013-01-01

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

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.

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

OpenAIRE

S. K. Lioukas; D. J. Chambers

1981-01-01

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

THE BUDGETING PROCESS IN ROMANIA

Directory of Open Access Journals (Sweden)

TURCIN MARIUS CATALIN

2015-08-01

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

Fiscal Year 2015 Budget

Data.gov (United States)

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

Soft Budget Constraints in Public Hospitals.

Science.gov (United States)

Wright, Donald J

2016-05-01

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

Cycle-Based Budgeting Toolkit: A Primer

Science.gov (United States)

Yan, Bo

2016-01-01

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

Association Between Manual Loading and Newly Developed Carpal Tunnel Syndrome in Subjects With Physical Disabilities: A Follow-Up Study.

Science.gov (United States)

Lin, Yen-Nung; Chiu, Chun-Chieh; Huang, Shih-Wei; Hsu, Wen-Yen; Liou, Tsan-Hon; Chen, Yi-Wen; Chang, Kwang-Hwa

2017-10-01

To identify the association between body composition and newly developed carpal tunnel syndrome (CTS) and to search for the best probabilistic cutoff value of associated factors to predict subjects with physical disabilities developing new CTS. Longitudinal. University-affiliated medical center. Subjects with physical disabilities (N=47; mean age ± SD, 42.1±7.7y). Not applicable. Median and ulnar sensory nerve conduction velocity (SNCV) were measured at the initial and follow-up tests (interval >2y). Total and regional body composition were measured with dual-energy x-ray absorptiometry at the initial test. Leg lean tissue percentage was calculated to delineate each participant's manual loading degree during locomotion. Leg lean tissue percentage is the lean tissue mass of both legs divided by body weight. Based on median SNCV changes, we divided all participants into 3 groups: subjects with bilateral CTS (median SNCV value normative ulnar SNCV value >37.8m/s) in the initial test (n=10), subjects with newly developed CTS in the follow-up test (n=8), and subjects without additional CTS in the follow-up test (n=27). Eight of 35 subjects not having bilateral CTS initially developed new CTS (8.8% per year; mean follow-up period, 2.6y). Leg lean tissue percentage was associated with the probability of newly developed CTS (adjusted odds ratio, .64; P12% were less likely to have developed new CTS at the follow-up test (sensitivity, .75; specificity, .85; area under the curve, .88; Pphysical disabilities. Therefore, a preventive program for those subjects at risk can start early. Copyright © 2017 American Congress of Rehabilitation Medicine. Published by Elsevier Inc. All rights reserved.

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...

7 CFR 906.33 - Budget.

Science.gov (United States)

2010-01-01

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

Applications of stable isotope analysis to atmospheric trace gas budgets

Directory of Open Access Journals (Sweden)

Brenninkmeijer C. A.M.

2009-02-01

Full Text Available Stable isotope analysis has become established as a useful method for tracing the budgets of atmospheric trace gases and even atmospheric oxygen. Several new developments are briefly discussed in a systematic way to give a practical guide to the scope of recent work. Emphasis is on applications and not on instrumental developments. Processes and reactions are less considered than applications to resolve trace gas budgets. Several new developments are promising and applications hitherto not considered to be possible may allow new uses.

7 CFR 1744.64 - Budget adjustment.

Science.gov (United States)

2010-01-01

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

National Nanotechnology Initiative. Research and Development Supporting the Next Industrial Revolution. Supplement to the President’s 2004 Budget

Science.gov (United States)

2004-01-01

and Development Supporting the Next Industrial Revolution Supplement to the President’s FY 2004 Budget National Science and Technology Council...potential to profoundly change our economy, to improve our standard of living, and to bring about the next industrial revolution . Nanotechnology: From

7 CFR 956.41 - Budget.

Science.gov (United States)

2010-01-01

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

7 CFR 945.41 - Budget.

Science.gov (United States)

2010-01-01

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

7 CFR 958.41 - Budget.

Science.gov (United States)

2010-01-01

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

7 CFR 966.41 - Budget.

Science.gov (United States)

2010-01-01

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

7 CFR 948.76 - Budget.

Science.gov (United States)

2010-01-01

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

7 CFR 959.41 - Budget.

Science.gov (United States)

2010-01-01

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

Happiness, Leisure and Tourism vs Household Budget in Iran

Directory of Open Access Journals (Sweden)

Dr. Mohammad Taghi Sheykhi

2014-06-01

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

Motivation in Beyond Budgeting: A Motivational Paradox?

DEFF Research Database (Denmark)

Sandalgaard, Niels; Bukh, Per Nikolaj

In this paper we discuss the role of motivation in relation to budgeting and we analyse how the Beyond Budgeting model functions compared with traditional budgeting. In the paper we focus on budget related motivation (and motivation in general) and conclude that the Beyond Budgeting model...

BUDGET AND PUBLIC DEBT

Directory of Open Access Journals (Sweden)

Morar Ioan Dan

2014-12-01

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

Uncertainty in Analyzed Water and Energy Budgets at Continental Scales

Science.gov (United States)

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

2011-01-01

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

7 CFR 1210.340 - Budget and expenses.

Science.gov (United States)

2010-01-01

...) The Board is authorized to incur such expenses for research, development, advertising, or promotion of... PROMOTION PLAN Watermelon Research and Promotion Plan Expenses and Assessments § 1210.340 Budget and... disbursements in the administration of this Plan, including probable costs of research, development, advertising...

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

Lessons Learned from the 14-Year Systems Development of the Marine Corps Standard Accounting, Budgeting and Reporting System (SABRS)

Science.gov (United States)

1994-03-01

22202-4302. and to the Office of Managmnt and Budget, Paperwork Reduction Project (0704-0188) Wahington DC 20503. 1. AGENCY USE ONLY (Leave blank) 2...Project Officer ........................ 49 d. Program Management ..................... 50 2. User/Systems Development Team Relationship ...... 52 D...and 60’s, when programming and systems development was in its infancy, virtually all software was custom -made. The programmer designed, coded

Fiscal year 2013 energy department budget: Proposed investments in clean energy research

Science.gov (United States)

Balcerak, Ernie

2012-03-01

Energy and environmental research programs generally fared well in President Barack Obama's proposed budget for the Department of Energy (DOE) for fiscal year (FY) 2013. In his State of the Union address, Obama called for the United States to pursue an "all of the above" energy strategy that includes fossil fuels, as well as a variety of renewable sources of energy. The DOE budget request supports that strategy, Energy Secretary Steven Chu said in a 13 February press briefing announcing the budget proposal. The proposed budget gives DOE 27.2 billion overall, a 3.2% increase from the FY 2012 enacted budget (see Table 1). This budget "reflects some tough choices," Chu said. The proposed budget would cut 4 billion in subsidies for oil and gas companies; many Republican members of Congress have already indicated that they oppose such cuts, suggesting that congressional approval of this budget may run into stumbling blocks. The budget would also cut funding for research and development projects that are already attracting private-sector investment or that are not working, and would reduce some of the department's operational costs.

Ways to improve conceptual aspects of balancing the budget

Directory of Open Access Journals (Sweden)

Dodon Svetlana

2013-02-01

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

25 CFR 122.7 - Budget.

Science.gov (United States)

2010-04-01

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

7 CFR 955.41 - Budget.

Science.gov (United States)

2010-01-01

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

Market segmentation and the changing budget hotel industry in urban South Africa

Directory of Open Access Journals (Sweden)

Market segmentation and the changing budget hotel industry in urban South Africa

2013-01-01

Full Text Available Market segmentation is a critical driver of change in the hotel industry, resulting in the appearance of differentiated forms of hotel property developments, including budget hotels. International research on budget hotels is mainly limited to North America and Europe, with some more recent studies on emerging economies. This article examines the role of budget hotels within the wider restructuring of the South African hotel industry following the country’s re-entry into the global tourism economy after its democratic transition. Historically, the South African hotel industry became dominated by one- and two-star budget accommodation as a result of the country’s liquor legislation. With the reconfiguration of the hotel industry after 1990 to target the growing international tourism market, the role of budget hotels changed. This analysis examines the diminished role of budget hotels in South Africa’s hotel economy, the shifting nature of the budget hotel and location patterns of budget hotels from 1990 to the present. It shows that post-1990 budget hotels are mainly concentrated in large cities and secondary centres of South Africa, and that in small towns the former liquor-focused budget hotel has been replaced by other forms of accommodation.

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)

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

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...

Budgeting practices: a study on Brazilian hotel companies

Directory of Open Access Journals (Sweden)

Paula de Souza

2015-12-01

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

Building information modeling in budgeting

Directory of Open Access Journals (Sweden)

Strnad, Michal

2017-12-01

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

Verification of uncertainty budgets

DEFF Research Database (Denmark)

Heydorn, Kaj; Madsen, B.S.

2005-01-01

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

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

OpenAIRE

Francken, Nathalie; Zorya, S

2010-01-01

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

Fertilization effects on biomass production, nutrient leaching and budgets in four stand development stages of short rotation forest poplar

DEFF Research Database (Denmark)

Georgiadis, Petros; Nielsen, Anders Tærø; Stupak, Inge

2017-01-01

leaching based on water fluxes modelled with CoupModel and soil solution analyses and calculated the nutrient budgets. Fertilization effects depended on the stage of stand development, but were inconsistent in time. The biomass production increased in EST in the first year after fertilization and in PT...

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.

Polity age and political budget cycles

DEFF Research Database (Denmark)

Aaskoven, Lasse

2018-01-01

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

Women in nonmetropolitan areas: a time-budget survey

OpenAIRE

Risa Palm

1981-01-01

Space - time budgets for women in two isolated nonmetropolitan towns in western Colorado were compiled in order to develop a basis for analyzing the effects of these environments on activity patterns. Compared with the time budgets of women in urban US areas, these responses showed large surpluses in the categories of leisure, free time, and leisure travel, and few hours spent in full-time employment, even by those who claim a full-time job outside the home. A time-geographic interpretation o...

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.

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)

The risk of newly developed visual impairment in treated normal-tension glaucoma: 10-year follow-up.

Science.gov (United States)

Choi, Yun Jeong; Kim, Martha; Park, Ki Ho; Kim, Dong Myung; Kim, Seok Hwan

2014-12-01

To investigate the risk and risk factors for newly developed visual impairment in treated patients with normal-tension glaucoma (NTG) followed up on for 10 years. Patients with NTG, who did not have visual impairment at the initial diagnosis and had undergone intraocular pressure (IOP)-lowering treatment for more than 7 years, were included on the basis of a retrospective chart review. Visual impairment was defined as either low vision (0.05 [20/400] ≤ visual acuity (VA) visual field (VF) visual impairment, Kaplan-Meier survival analysis and generalized linear mixed effects models were utilized. During the 10.8 years mean follow-up period, 20 eyes of 16 patients were diagnosed as visual impairment (12 eyes as low vision, 8 as blindness) among 623 eyes of 411 patients. The cumulative risk of visual impairment in at least one eye was 2.8% at 10 years and 8.7% at 15 years. The risk factors for visual impairment from treated NTG were worse VF mean deviation (MD) at diagnosis and longer follow-up period. The risk of newly developed visual impairment in the treated patients with NTG was relatively low. Worse VF MD at diagnosis and longer follow-up period were associated with development of visual impairment. © 2014 Acta Ophthalmologica Scandinavica Foundation. Published by John Wiley & Sons Ltd.

Value of a newly sequenced bacterial genome

DEFF Research Database (Denmark)

Barbosa, Eudes; Aburjaile, Flavia F; Ramos, Rommel Tj

2014-01-01

and annotation will not be undertaken. It is important to know what is lost when we settle for a draft genome and to determine the "scientific value" of a newly sequenced genome. This review addresses the expected impact of newly sequenced genomes on antibacterial discovery and vaccinology. Also, it discusses...... heightened expectations that NGS would boost antibacterial discovery and vaccine development. Although many possible drug and vaccine targets have been discovered, the success rate of genome-based analysis has remained below expectations. Furthermore, NGS has had consequences for genome quality, resulting...

Political Budget Cycles

DEFF Research Database (Denmark)

Aaskoven, Lasse; Lassen, David Dreyer

2017-01-01

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

Underground trials on a newly developed EDW 150-2 L unit

Energy Technology Data Exchange (ETDEWEB)

Wille, G.; Klimek, K.H.

1982-01-01

Coal-getting from medium thick coalbeds (> 1.7 m) requires high-performance shearer-loaders. Machine length and adjustability have to be such as to permit smooth cutting through geological faults. Furthermore they should be suitable to cut out niches for the AFC drives so that gateroads can be driven along with the face line. The newly developed EDW 150-2 L shearer-loader meets these expectations after various mechanical and electrical improvements. The unit proved its usefulness from the beginning and in the most difficult geological conditions where other shearer-loaders normally available for the range of coalbed thickness would mostly have failed. The multiple requirements and disturbances have led to a number of separate improvements and disturbances have led to a number of separate improvements which together contribute to a basic improvement of the machine concept as far as applications, operational flexibility and safety are concerned.

National Round Table on the Environment and the Economy : Greening of the budget submission : Budget recommendations 2003

International Nuclear Information System (INIS)

2003-01-01

The mandate of the National Round Table on the Environment and the Economy is to act as a catalyst to identify, explain and promote principles and practices of sustainable development in all sectors of Canadian society. This annual set of recommendations outlining ways in which the Federal Government can better integrate economic, social, and environmental considerations into its annual budget is the result of multi-stakeholder processes involving industry, Aboriginals, environmental interest groups and others. The focus of this year's recommendations is in ensuring a more fully balanced budget that achieves an equilibrium between economic, environmental, and societal objectives. The 34 recommendations included in the report touched upon the following areas: sustainable urban communities; brownfield redevelopment; sustainability opportunities for Northern Aboriginal communities; environment and human health; conserving Canada's natural heritage; and building Canada's knowledge base and sustainable development capacity. A summary of recommended measures was provided in appendix A. tabs

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

13 CFR 130.460 - Budget justification.

Science.gov (United States)

2010-01-01

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

A Newly Improved Modified Method Development and Validation of Bromofenac Sodium Sesquihydrate in Bulk Drug Manufacturing

OpenAIRE

Sunil Kumar Yelamanchi V; Useni Reddy Mallu; I. V Kasi Viswanath; D. Balasubramanyam; G. Narshima Murthy

2016-01-01

The main objective of this study was to develop a simple, efficient, specific, precise and accurate newly improved modified Reverse Phase High Performance Liquid Chromatographic Purity (or) Related substance method for bromofenac sodium sesquihydrate active pharmaceuticals ingredient dosage form. Validation of analytical method is the confirmation by examination and the provision of objective evidence that the particular requirements for a specific intended use are fulfilled as per ICH, USP...

First-order error budgeting for LUVOIR mission

Science.gov (United States)

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

2017-09-01

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

Defense.gov Special Report: 2013 Fiscal Budget

Science.gov (United States)

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

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

Directory of Open Access Journals (Sweden)

Anna Ivanovna Povarova

2016-09-01

Full Text Available Last year has been marked by worrying trends in the development of a budgetary crisis in Russian regions; the crisis became apparent in 2013, when regional authorities had to get into huge debts in order to provide finances for the social obligations in the framework of the presidential decrees of May 7, 2012. The budget process in 2015 was characterized by expanding negative trends in those regions that had previously been the engines of economic growth and budget donors, which contradicts the regional development strategy. The crisis response measures consist in a large-scale optimization of expenses. Despite an attempt undertaken by the Government to replace commercial borrowings with budget loans, there are still no prospects for solving the debt issue. On the contrary, expert forecasts predict a doubling of the debt stock in regions by the end of 2017. Cuts in the expenditures on human capital development should be considered as a new negative trend, naturally resulting in the deterioration of material well-being of Russians, which was expressed in the decline in their real incomes and raising poverty level. It seems that on the eve of the RF State Duma elections the social policy of the authorities ceases to be socially oriented. Under the circumstances of an aggravating budget crisis, the Government is not increasing unrepayable financial aid (it did increase it in 2009; instead, it is pursuing the opposite policy and estranges itself from providing support to regions. Moreover, the Cabinet of Ministers does not openly wish to carry out a just division of powers and obligations of governmental units, but turns it into a mechanism for financing federal budget deficit by shifting state obligations onto the regions. The paper presents the results of the analysis of sub-federal budgets execution in 2015. The main goal was to identify the features of budget process and trends in the dynamics of budget parameters. The main conclusion is that

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

Colorado Children's Budget 2013

Science.gov (United States)

Buck, Beverly; Baker, Robin

2013-01-01

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

GCIP water and energy budget synthesis (WEBS)

Science.gov (United States)

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

2003-01-01

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

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

Science.gov (United States)

Besançon, F

1984-02-23

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

Improving Electronic Resources through Holistic Budgeting

Science.gov (United States)

Kusik, James P.; Vargas, Mark A.

2009-01-01

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

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)

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.

Large-scale budget applications of mathematical programming in the Forest Service

Science.gov (United States)

Malcolm Kirby

1978-01-01

Mathematical programming applications in the Forest Service, U.S. Department of Agriculture, are growing. They are being used for widely varying problems: budgeting, lane use planning, timber transport, road maintenance and timber harvest planning. Large-scale applications are being mace in budgeting. The model that is described can be used by developing economies....

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.

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.

FY 2005 Supplement to the President`s Budget

Data.gov (United States)

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

Market segmentation and the changing budget hotel industry in urban South Africa

OpenAIRE

Market segmentation and the changing budget hotel industry in urban South Africa

2013-01-01

Market segmentation is a critical driver of change in the hotel industry, resulting in the appearance of differentiated forms of hotel property developments, including budget hotels. International research on budget hotels is mainly limited to North America and Europe, with some more recent studies on emerging economies. This article examines the role of budget hotels within the wider restructuring of the South African hotel industry following the country’s re-entry into the global tourism ec...

Defense.gov Special Report: 2015 Fiscal Budget

Science.gov (United States)

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

40 CFR 96.140 - State trading budgets.

Science.gov (United States)

2010-07-01

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

7 CFR 3015.115 - Budget revisions.

Science.gov (United States)

2010-01-01

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

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.

Capital budgeting practices in Indian companies

Directory of Open Access Journals (Sweden)

Roopali Batra

2017-03-01

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

National Round Table on the Environment and the Economy : Greening of the budget submission : Budget recommendations 2003

Energy Technology Data Exchange (ETDEWEB)

NONE

2003-07-01

The mandate of the National Round Table on the Environment and the Economy is to act as a catalyst to identify, explain and promote principles and practices of sustainable development in all sectors of Canadian society. This annual set of recommendations outlining ways in which the Federal Government can better integrate economic, social, and environmental considerations into its annual budget is the result of multi-stakeholder processes involving industry, Aboriginals, environmental interest groups and others. The focus of this year's recommendations is in ensuring a more fully balanced budget that achieves an equilibrium between economic, environmental, and societal objectives. The 34 recommendations included in the report touched upon the following areas: sustainable urban communities; brownfield redevelopment; sustainability opportunities for Northern Aboriginal communities; environment and human health; conserving Canada's natural heritage; and building Canada's knowledge base and sustainable development capacity. A summary of recommended measures was provided in appendix A. tabs.

Lean Mean Times--Budgeting for School Media Technology.

Science.gov (United States)

Johnson, Doug

1995-01-01

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

Colorado Children's Budget 2010

Science.gov (United States)

Colorado Children's Campaign, 2010

2010-01-01

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

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.

40 CFR 97.140 - State trading budgets.

Science.gov (United States)

2010-07-01

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

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.

FY 2014 Supplement to the Presidents Budget

Data.gov (United States)

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

FY 2015 Supplement to the Presidents Budget

Data.gov (United States)

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

FY 2016 Supplement to the Presidents Budget

Data.gov (United States)

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

A Newly Developed Nested PCR Assay for the Detection of Helicobacter pylori in the Oral Cavity.

Science.gov (United States)

Ismail, Hawazen; Morgan, Claire; Griffiths, Paul; Williams, John; Jenkins, Gareth

2016-01-01

To develop a new nested polymerase chain reaction (PCR) assay for identifying Helicobacter pylori DNA from dental plaque. H. pylori is one of the most common chronic bacterial pathogens in humans. The accurate detection of this organism is essential for proper patient management and for the eradication of the bacteria following treatment. Forty-nine patients (24 males and 25 females; mean age: 51; range, 19 to 94 y) were investigated for the presence of H. pylori in dental plaque by single-step PCR and nested PCR and in the stomach by single-step PCR, nested PCR, and histologic examination. The newly developed nested PCR assay identified H. pylori DNA in gastric biopsies of 18 patients who were histologically classified as H. pylori-positive and 2 additional biopsies of patients who were H. pylori-negative by histologic examination (20/49; 40.8%). Dental plaque samples collected before and after endoscopy from the 49 patients revealed that single-step PCR did not detect H. pylori but nested PCR was able to detect H. pylori DNA in 40.8% (20/49) patients. Nested PCR gave a higher detection rate (40.8%, 20/49) than that of histology (36.7%, 18/49) and single-step PCR. When nested PCR results were compared with histology results there was no significant difference between the 2 methods. Our newly developed nested PCR assay is at least as sensitive as histology and may be useful for H. pylori detection in patients unfit for endoscopic examination.

Characteristics of bread prepared from wheat flours blended with various kinds of newly developed rice flours.

Science.gov (United States)

Nakamura, S; Suzuki, K; Ohtsubo, K

2009-04-01

Characteristics of the bread prepared from wheat flour blended with the flour of various kinds of newly developed rice cultivars were investigated. Qualities of the bread made from wheat flour blended with rice flour have been reported to be inferior to those from 100% wheat flour bread. To improve its qualities, we searched for the new-characteristic rice flours among the various kinds of newly developed rice cultivars to blend with the wheat flour for the bread preparation. The most suitable new characteristic rices are combination of purple waxy rice, high-amylose rice, and sugary rice. Specific volume of the bread from the combination of wheat and these 3 kinds of rice flours showed higher specific volume (3.93) compared with the traditional wheat/rice bread (3.58). We adopted the novel method, continuous progressive compression test, to measure the physical properties of the dough and the bread in addition to the sensory evaluation. As a result of the selection of the most suitable rice cultivars and blending ratio with the wheat flour, we could develop the novel wheat/rice bread, of which loaf volume, physical properties, and tastes are acceptable and resistant to firming on even 4 d after the bread preparation. To increase the ratio of rice to wheat, we tried to add a part of rice as cooked rice grains. The specific volume and qualities of the bread were maintained well although the rice content of total flour increased from 30% to 40%.

25 CFR 41.12 - Annual budget.

Science.gov (United States)

2010-04-01

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

Defense.gov Special Report: Fiscal Budget

Science.gov (United States)

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

A Capsule Look at Zero-Base Budgeting.

Science.gov (United States)

Griffin, William A., Jr.

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

34 CFR 75.251 - The budget period.

Science.gov (United States)

2010-07-01

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

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

Implementing Site-based Budgeting.

Science.gov (United States)

Sielke, Catherine C.

2001-01-01

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

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)

42 CFR 441.472 - Budget methodology.

Science.gov (United States)

2010-10-01

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

40 CFR 35.9035 - Budget period.

Science.gov (United States)

2010-07-01

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

Establishment probability in newly founded populations

Directory of Open Access Journals (Sweden)

Gusset Markus

2012-06-01

Full Text Available Abstract Background Establishment success in newly founded populations relies on reaching the established phase, which is defined by characteristic fluctuations of the population’s state variables. Stochastic population models can be used to quantify the establishment probability of newly founded populations; however, so far no simple but robust method for doing so existed. To determine a critical initial number of individuals that need to be released to reach the established phase, we used a novel application of the “Wissel plot”, where –ln(1 – P0(t is plotted against time t. This plot is based on the equation P0t=1–c1e–ω1t, which relates the probability of extinction by time t, P0(t, to two constants: c1 describes the probability of a newly founded population to reach the established phase, whereas ω1 describes the population’s probability of extinction per short time interval once established. Results For illustration, we applied the method to a previously developed stochastic population model of the endangered African wild dog (Lycaon pictus. A newly founded population reaches the established phase if the intercept of the (extrapolated linear parts of the “Wissel plot” with the y-axis, which is –ln(c1, is negative. For wild dogs in our model, this is the case if a critical initial number of four packs, consisting of eight individuals each, are released. Conclusions The method we present to quantify the establishment probability of newly founded populations is generic and inferences thus are transferable to other systems across the field of conservation biology. In contrast to other methods, our approach disaggregates the components of a population’s viability by distinguishing establishment from persistence.

Analysis of the Capital Budgeting Practices: Serbian Case

Directory of Open Access Journals (Sweden)

Lidija Barjaktarovic

2016-09-01

Full Text Available This paper addresses two major research questions: which techniques firms in Serbia use for project evaluation, and how the Serbian companies calculate their cost of capital. The authors have created the questionnaire and the sample consisting of 65 companies that responded to the enquiry (out of 392 during the year 2015. The results showed that payback criterion is the most dominant capital budgeting technique used by firms in Serbia. Further, the results revealed that large firms as well as multinational firms are more inclined to use discounted cash flow capital budgeting techniques and other sophisticated techniques. Finally, the authors have concluded that the CAPM is not the dominant method for calculating cost of capital by the companies from the sample analyzing the overall sample. Consequently, skilled human capital, the adequate knowledge and developed procedures may contribute to accepting capital budgeting techniques such as discounted cash flow analysis and other sophisticated techniques by larger portion of the companies in Serbia. Finally, existence of perfect financial market is a necessary precondition for implementing all these contemporary financial concepts and its development has to be posed as one of the priorities in the years to come.

Development of a survey tool to assess and monitor the influence of food budget restraint on healthy eating, food related climate impact and quality of life

DEFF Research Database (Denmark)

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

This documentation describes the development of a survey tool designed to: 1) measure how different levels of constraints on food budgets are associated to outcomes of healthy eating, environmental sustainability and life quality for individuals in Denmark, and 2) explore how these different...... outcomes are related to strategies people employ to cope with restricted food budgets. The resulting survey consists of a total of 63 question items. The paper lays out the various steps involved in the process of developing the survey tool, presents the final survey items included in the tool...

Multi-unit auctions with budget-constrained bidders

Science.gov (United States)

Ghosh, Gagan Pratap

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

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.

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...

Budgetering och budgeteringsprocessen inom ekonomiförvaltningen

OpenAIRE

Finnström, Anders

2013-01-01

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

Fiscal Year 2010 Budget Request. Summary Justification

Science.gov (United States)

2009-05-01

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

7 CFR 1744.63 - The telephone loan budget.

Science.gov (United States)

2010-01-01

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

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

Budget impact analysis on erythropoiesis-stimulating agents use for the management of chemotherapy-induced anaemia in Greece.

Science.gov (United States)

Nikolaidi, Eleftheria; Hatzikou, Magdalini; Geitona, Mary

2013-07-16

Chemotherapy-induced anaemia is a common and significant complication of chemotherapy treatment. Blood transfusion and administration of Erythropoiesis-Stimulating Agents (ESAs) either alone or in combination with iron are the most widely used therapeutic options. In Greece, ESAs are among the top ten therapeutic groups with the highest pharmaceutical expenditure, since they are fully reimbursed by social security funds. The objective of the study is to determine potential cost savings related with the use of biosimilar over originator ESAs for the management of the newly diagnosed chemotherapy-induced anemic patients. A budget impact analysis has been carried through the elaboration of national epidemiological, clinical and economic data. Epidemiological data derived from WHO (GLOBOCAN) and the European Cancer Anaemia Survey. Clinical data reflect oncology patients' disease management. ESAs consumption was based on data from the biggest social security fund (IKA). The administration of ESAs under different dosing schemes and time periods has been estimated by separating them in originators and biosimilars as well as by classifying anaemic patients in responders and non-responders. Cost analysis is based on newly diagnosed patients' alternative treatment scenarios. Treatment costs and prices are used in 2012 values. The Social Security Funds's perspective was undertaken. Based on the annual incidence rates, 2.551 newly diagnosed chemotherapy-induced anemic patients are expected to be treated with ESAs. Average cost of treatment on originators ESAs for responders is €2.887 for the 15-week ESAs treatment and €5.019 for non-responders, while on biosimilars €2.623 and €4.009 respectively. Treatment cost on biosimilars is 10.1% lower than originators for responders and 25.2% for non-responders. Budget impact estimates show that treating anemic patients with originator ESAs was estimated at €10.084.800 compared to €8.460.119 when biosimilar ESAs were used

Budgeting in an imaging Department

International Nuclear Information System (INIS)

Nyalla, A. M.

2006-01-01

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

EU BUDGET – THE POLICY OF SHARING THE CAKE

Directory of Open Access Journals (Sweden)

Hella GERTH

2006-06-01

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

The effectiveness of newly developed written asthma action plan in improvement of asthma outcome in children.

Science.gov (United States)

Lakupoch, Kingthong; Manuyakorn, Wiparat; Preutthipan, Aroonwan; Kamalaporn, Harutai

2017-09-17

Providing asthma education about controller medication use and appropriate management of asthma exacerbation are the keys to improving the disease outcome. Many asthma guidelines recommend that physicians provide written asthma action plan (WAAP) to all of their asthmatic patients. However, the benefit of WAAP is unclear. Thus, we have created a new WAAP which is simplified in Thai and more user friendly. To determine the effectiveness of the newly developed asthma action plan in management of children with asthma. Asthmatic children who meet inclusion criteria all received the WAAP and they were followed up for 6 months with measurement of outcome variables, such as asthma exacerbation that required emergency room visit, unscheduled OPD visit, admission and school absence in order to compare with the past 6 months before receiving the WAAP. The analyzed outcomes of forty-nine children show significantly reduced emergency room visit (P-value 0.005), unscheduled OPD visit (P-value 0.046), admission days (P-value 0.026) and school absence days (P-value 0.022). Well controlled group and mild severity group were not the factors that contribute to decreased emergency room visit but step up therapy may be the co-factor to decreased ER visit. The results of this study suggest that the provision of newly developed WAAP is useful for improving self-care of asthma patients and reducing asthma exacerbation.

The Role of Budget Airlines in the Air Transport Market

Directory of Open Access Journals (Sweden)

Panasiuk Irina P.

2017-05-01

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

Nurse managers and budgeting: professional/bureaucratic conflict?

Science.gov (United States)

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.

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.

The Energy Budget of a Southwest Vortex With Heavy Rainfall over South China

Institute of Scientific and Technical Information of China (English)

FU Shenming; SUN Jianhua; ZHAO Sixiong; LI Wanli

2011-01-01

Energy budgets were analyzed to study the development of an eastward propagating southwest vortex (SWV) associated with heavy rainfall over southern China (11-13 June 2008). The results show that kinetic energy (KE) generation and a dvection were the most important KE sources, while friction and sub-grid processes were the main KE sinks. There was downward conversion from divergent to rotational wind KE consistent with the downward stretching of SWVs. The Coriolis force was important for the formation and maintenance of the SWV. Convergence was also an important factor for maintenance, as was vertical motion during the mature stage of the SWV and the formation stage of a newly formed vortex (vortex B). The conversion from available potential energy (APE) to KE of divergent wind can lead to strong convection. Vertical motion influenced APE by dynamical and thermal processes which had opposite effects.The variation of APE was related to the heavy rainfall and convection; in this case, vertical motion with direct thermal circulation was the most important way in which APE was released, while latent heat release and vertical temperature advection were important for APE generation.

The Energy Budget of a Southwest Vortex With Heavy Rainfall over South China

Institute of Scientific and Technical Information of China (English)

无

2011-01-01

Energy budgets were analyzed to study the development of an eastward propagating southwest vortex （SWV） associated with heavy rainfall over southern China（11-13 June 2008）.The results show that kinetic energy（KE） generation and advection were the most important KE sources,while friction and sub-grid processes were the main KE sinks.There was downward conversion from divergent to rotational wind KE consistent with the downward stretching of SWVs.The Coriolis force was important for the formation and maintenance of the SWV.Convergence was also an important factor for maintenance,as was vertical motion during the mature stage of the SWV and the formation stage of a newly formed vortex（vortex B）.The conversion from available potential energy（APE） to KE of divergent wind can lead to strong convection.Vertical motion influenced APE by dynamical and thermal processes which had opposite effects. The variation of APE was related to the heavy rainfall and convection;in this case,vertical motion with direct thermal circulation was the most important way in which APE was released,while latent heat release and vertical temperature advection were important for APE generation.

Bugetul funcțional (Line - Item Budget) și metoda Buget Bază Zero ( Zero Base Budgeting - ZBB)

OpenAIRE

Dan Tudor LAZĂR; Adrian Mihai INCEU

2004-01-01

A line-item budget lists, in vertical columns, each of the revenue sources and each of the types – or classes – of items will purchase during the fiscal year. The line-item budget, which is the most widely used of all budgeting systems, offers many advantages. It is comparatively easy to prepare and doesn’t require sophisticated financial skills. Also, the line-item budget is straightforward, simple to administer and readily understood by everybody. Moreover, the simplicity of the system make...

FY97 nuclear-related budgets total 493 billion yen (4.4 billion dollars)

International Nuclear Information System (INIS)

Anon.

1996-01-01

On September 13, the Atomic Energy Commission of Japan announced the estimated nuclear-related budget requests for FY1997 (April, 1997 - Mach, 1998), giving the breakdowns for eight ministries and agencies. The total amount requested by the government bodies was 493.3 billion yen, 0.8% increase as compared with FY96. this figure includes the budget requests of the Science and Technology Agency (STA), the Ministry of International Trade and Industry (MITI), the Ministry of Foreign Affairs, the Ministry of Transport, the Ministry of Agriculture, Forestry and Fisheries, the Okinawa Development Agency, and the Ministry of Home Affairs, but excludes the budget request made by the Ministry of Education. The budget requests of STA and MITI are 360 billion yen and 126 billion yen, respectively. On August 29, STA released its estimated FY97 budget request. The nuclear-related 360.4 billion yen is 0.9% more than that in year before. Of this sum, 199.9 billion yen is in the general account, and 160.6 billion yen is in the special account for power source development. The details of the nuclear-related amounts are explained. On August 26, MITI released its estimated budget request for FY97, and of the nuclear-related 125.7 billion yen (0.1% increase from FY96), 200 million yen is in the general account, and 98.9 billion yen and 26.6 billion yen are in the special accounts for power resource development and power source diversification, respectively. (K.I.)

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 ...

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

Science.gov (United States)

Simmons, Cynthia V.

2012-01-01

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

Research Costs Investigated: A Study Into the Budgets of Dutch Publicly Funded Drug-Related Research.

Science.gov (United States)

van Asselt, Thea; Ramaekers, Bram; Corro Ramos, Isaac; Joore, Manuela; Al, Maiwenn; Lesman-Leegte, Ivonne; Postma, Maarten; Vemer, Pepijn; Feenstra, Talitha

2018-01-01

The costs of performing research are an important input in value of information (VOI) analyses but are difficult to assess. The aim of this study was to investigate the costs of research, serving two purposes: (1) estimating research costs for use in VOI analyses; and (2) developing a costing tool to support reviewers of grant proposals in assessing whether the proposed budget is realistic. For granted study proposals from the Netherlands Organization for Health Research and Development (ZonMw), type of study, potential cost drivers, proposed budget, and general characteristics were extracted. Regression analysis was conducted in an attempt to generate a 'predicted budget' for certain combinations of cost drivers, for implementation in the costing tool. Of 133 drug-related research grant proposals, 74 were included for complete data extraction. Because an association between cost drivers and budgets was not confirmed, we could not generate a predicted budget based on regression analysis, but only historic reference budgets given certain study characteristics. The costing tool was designed accordingly, i.e. with given selection criteria the tool returns the range of budgets in comparable studies. This range can be used in VOI analysis to estimate whether the expected net benefit of sampling will be positive to decide upon the net value of future research. The absence of association between study characteristics and budgets may indicate inconsistencies in the budgeting or granting process. Nonetheless, the tool generates useful information on historical budgets, and the option to formally relate VOI to budgets. To our knowledge, this is the first attempt at creating such a tool, which can be complemented with new studies being granted, enlarging the underlying database and keeping estimates up to date.

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.

Daily Radiation Budget of the Baltic Sea Surface from Satellite Data

Directory of Open Access Journals (Sweden)

Zapadka Tomasz

2015-09-01

Full Text Available Recently developed system for assessment of radiation budget for the Baltic Sea has been presented and verified. The system utilizes data from various sources: satellite, model and in situ measurements. It has been developed within the SatBałtyk project (Satellite Monitoring of the Baltic Sea Environment - www.satbaltyk.eu where the energy radiation budget is one of the key element. The SatBałtyk system generates daily maps of the all components of radiation budget on every day basis. We show the scheme of making daily maps, applied algorithms and empirical data collection within the system. An empirical verification of the system has been carried out based on empirical data collected on the oil rig placed on the Baltic Sea. This verification concerned all the components of the surface radiation budget. The average daily NET products are estimated with statistical error ca. 13 Wm-2. The biggest absolute statistical error is for LWd component and equals 14 Wm-2. The relative error in relation to the average annual values for whole Baltic is the biggest for SWu and reaches 25%. All estimated components have correlation coefficient above 0.91.

USGS budget request up for 1994

Science.gov (United States)

White, M. Catherine

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

Budget Management Performance Based On The Department Of Education Regional Konawe

Directory of Open Access Journals (Sweden)

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.

NCTN Budget

Science.gov (United States)

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

Evaluation the Role of Securities Market in Increasing the Regional Budget Revenues

Directory of Open Access Journals (Sweden)

Aleksandr Yemelyanovich Miller

2015-09-01

Full Text Available In the article, the relevant problem of increasing the regional budget revenues is investigated. The subject matter of the research is the securities market as a mechanism for the redistribution of financial resources. The purpose of the research is justification of the effective scheme feasible in the current environment of the interaction of the securities market and the regional budget. In the study of the above-mentioned subject, the hypothesis of a close relationship between state and non-state finance system was taken as a basis. The theoretical principle of the research supports the theory of the stock market; to achieve the purpose, the institutionally-functional approach to the study of state finances is applied. As the result of the research, possible common grounds of the securities market and the regional financial system are identified; the reserve of improving efficiency of the securities market in the Western Siberia regions are revealed; the model reflecting the dependence of tax revenues from the pace of regional economic development is constructed; promising areas for development of the securities market for the benefit of the regional economy and regional financial system are formulated; the possible effect from the development of regional securities market on regional budget revenues is estimated. The results mentioned above are recommended to be apllied when developing regional financial policies and programmes of region socio-economic development. A long-term stimulation of the growth in incomes of regional budgets is a very complex process, but with the proper elaboration of organizational issues, the implementation of the proposed scheme for interaction of the securities market and the regional financial system is capable to provide a steady increase in tax revenue in the short term and alleviate the problem of financing costs of the regional budget.

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.

Radiation budget measurement/model interface

Science.gov (United States)

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

1983-01-01

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

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.

ORIGIN AND HISTORY OF PROGRAM BUDGETING.

Science.gov (United States)

NOVICK, DAVID

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

The Economic and Budget Outlook: An Update

National Research Council Canada - National Science Library

1999-01-01

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

Conventional and improved cytotoxicity test methods of newly developed biodegradable magnesium alloys

Science.gov (United States)

Han, Hyung-Seop; Kim, Hee-Kyoung; Kim, Yu-Chan; Seok, Hyun-Kwang; Kim, Young-Yul

2015-11-01

Unique biodegradable property of magnesium has spawned countless studies to develop ideal biodegradable orthopedic implant materials in the last decade. However, due to the rapid pH change and extensive amount of hydrogen gas generated during biocorrosion, it is extremely difficult to determine the accurate cytotoxicity of newly developed magnesium alloys using the existing methods. Herein, we report a new method to accurately determine the cytotoxicity of magnesium alloys with varying corrosion rate while taking in-vivo condition into the consideration. For conventional method, extract quantities of each metal ion were determined using ICP-MS and the result showed that the cytotoxicity due to pH change caused by corrosion affected the cell viability rather than the intrinsic cytotoxicity of magnesium alloy. In physiological environment, pH is regulated and adjusted within normal pH (˜7.4) range by homeostasis. Two new methods using pH buffered extracts were proposed and performed to show that environmental buffering effect of pH, dilution of the extract, and the regulation of eluate surface area must be taken into consideration for accurate cytotoxicity measurement of biodegradable magnesium alloys.

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

International Nuclear Information System (INIS)

Anon.

1997-01-01

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

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.

Radiation budget measurement/model interface research

Science.gov (United States)

Vonderhaar, T. H.

1981-01-01

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

SAY NO TO NEW BUDGET CUTS !

CERN Multimedia

STAFF ASSOCIATION

2010-01-01

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

How to market budget hotels in Thailand to international people

OpenAIRE

Pitakanonda, Weetara

2010-01-01

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

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.

OPTIMIZING LOCAL BUDGET BALANCING IN ROMANIA

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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

State Sukuk Potential in Reducing Indonesia Budget Deficit, 2009-2015

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Ima Amaliah

2017-06-01

Full Text Available The purpose of this study is to identify potential retail state sukuk as part of state bonds that are used to replace foreign debt and lower the government's budget deficit. This study is important because the government's budget deficit continues to rise each year due to the increase of foreign debt. The increase in the debt itself is closely related to exchange rate fluctuations. Therefore, it is important for the government to develop a relatively secure funding in facing exchange rate fluctuations as well as parts of interest rate. The government has developed state securities based on sharia (SBSN which can be used not only to close finance deficit but also to alternatively finance the infrastructure development. The population consists of budget deficit, retail state sukuk, corporate sukuk, and foreign debt. It uses purposive sampling to get the sample during 2009 -2015. This research uses descriptive quantitative method of secondary data published by Bank Indonesia, ministry Finance and Jakarta Islamic Index. The result shows that the proportion of retail state sukuk against sharia state securities increases over time (over 50% but the proportion of corporate sukuk numbers is still relatively small (below 25%.

40 CFR 96.40 - State trading program budget.

Science.gov (United States)

2010-07-01

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

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...

Government's nuclear draft budget for fiscal 1995 totals 480 billion yen, up 5.2%

International Nuclear Information System (INIS)

1995-01-01

The Japanese government's nuclear draft budget for fiscal 1995 totals 480,756 million yen (excluding the nuclear-related budget for universities under the auspices of the Ministry of Education, Culture and Science), 5.2% increase from the last year. The figure can be broken down into 194,793 million yen general account mainly assigned to research and development projects, and 295,963 million yen special account for power resource development. The total nuclear-related draft budget can be broken down into 344,201 million yen (6.2% increase) for the Science and Technology Agency which governs the various projects on the research and utilization of nuclear energy, and 133,430 million yen (4.6% increase) for the Ministry of International Trade and Industry which controls the development of and the regulation concerning commercial nuclear power plants. As for other ministries, 3,909 million yen for the contribution to IAEA and 283 million yen for OECD/NEA are allocated to the Ministry of Foreign Affairs. The nuclear draft budget of other ministries and agencies than STA and MITI totals 5,443 million yen (3.8% increase over fiscal 1994). The details of the nuclear-related draft budget of STA and MITI are listed. (K.I.)

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.

Evaluation of Shielding Performance for Newly Developed Composite Materials

Science.gov (United States)

Evans, Beren Richard

This work details an investigation into the contributing factors behind the success of newly developed composite neutron shield materials. Monte Carlo simulation methods were utilized to assess the neutron shielding capabilities and secondary radiation production characteristics of aluminum boron carbide, tungsten boron carbide, bismuth borosilicate glass, and Metathene within various neutron energy spectra. Shielding performance and secondary radiation data suggested that tungsten boron carbide was the most effective composite material. An analysis of the macroscopic cross-section contributions from constituent materials and interaction mechanisms was then performed in an attempt to determine the reasons for tungsten boron carbide's success over the other investigated materials. This analysis determined that there was a positive correlation between a non-elastic interaction contribution towards a material's total cross-section and shielding performance within the thermal and epi-thermal energy regimes. This finding was assumed to be a result of the boron-10 absorption reaction. The analysis also determined that within the faster energy regions, materials featuring higher non-elastic interaction contributions were comparable to those exhibiting primarily elastic scattering via low Z elements. This allowed for the conclusion that composite shield success within higher energy neutron spectra does not necessitate the use elastic scattering via low Z elements. These findings suggest that the inclusion of materials featuring high thermal absorption properties is more critical to composite neutron shield performance than the presence of constituent materials more inclined to maximize elastic scattering energy loss.

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

Science.gov (United States)

Gastellu-Etchegorry, J. P.

2008-12-01

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

Budget estimates fiscal year 1995: Volume 10

International Nuclear Information System (INIS)

1994-02-01

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

Budget estimates fiscal year 1995: Volume 10

Energy Technology Data Exchange (ETDEWEB)

1994-02-01

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

Fiscal 1988 draft budget for nuclear energy up 1.9% to yen 369 billion

International Nuclear Information System (INIS)

Anon.

1988-01-01

AT the cabinet meeting held on December 28, the government approved the fiscal 1988 draft budget, with a general account of yen 56.6 trillion. The nuclear energy related budget is yen 181.124 billion from the general account and yen 186.098 billion from the special account for power sources development, totalling yen 367.222 billion, up 1.9% on the previous year. The largest appropriation goes to the Science and Technology Agency (STA) totaling yen 271 billion. The STA is promoting safety studies and R and D for extensive nuclear energy utilization but the budget shows a 0.7% decrease from the previous year, reflecting completion of the construction of JT-60, which is one of the Agency's major projects. MITI, with its budget of yen 91 billion will carry on policies related to the promotion of commercial nuclear power program as well as support for the industrialization program of the nuclear fuel cycle. Nuclear related budget of Ministry of Foreign Affairs is yen 2.8 billion, consisting mainly of IAEA subscriptions and contributions and OECD/NEA subscriptions. Besides these three government agencies, a large sum of yen 1.2 billion is allocated to the Okinawa Development Agency for the prevention and elimination of melon-flies in Kume Island and islands around Okinawa main island. The draft government budget will be submitted to the ordinary session of the Diet when it resumes towards the end of January. After deliberation in the Budget Committees of the House of Representatives and the House of Councilors, the draft budget will be put to the vote in the plenary session. Assuming that all proceeds smoothly, the budget is expected to be approved by the end of March without any major revision. (author)

FY 2004 Supplement to the President`s Budget

Data.gov (United States)

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

7 CFR 1219.53 - Budget and expenses.

Science.gov (United States)

2010-01-01

... 7 Agriculture 10 2010-01-01 2010-01-01 false Budget and expenses. 1219.53 Section 1219.53..., AND INFORMATION Hass Avocado Promotion, Research, and Information Order Budgets, Expenses, and Assessments § 1219.53 Budget and expenses. (a) The Board is authorized to incur such expenses, including...

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

Science.gov (United States)

Woolfork, Kevin

2010-01-01

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

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

Science.gov (United States)

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

2012-01-01

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

Budget Options

National Research Council Canada - National Science Library

2001-01-01

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

FY 2012 Supplement to the President`s Budget

Data.gov (United States)

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

PLACE AND ROLE OF THE STRUCTURAL FUNDS IN THE LOCAL BUDGET REVENUES

Directory of Open Access Journals (Sweden)

CRISTINEL ICHIM

2016-06-01

Full Text Available In this study we aim to analyse the place and role manifested within local budgets of Romania by a new category of revenues available to local authorities namely those from the Structural and Cohesion Funds of the EU. At the beginning of our scientific approach we have outlined the scope of local government revenues highlighting that in the section development of local budgets are also set off funds from the European Union. The research continues with a characterization of the structural funds in which, on the one hand, we have emphasized their importance to the development of territorial administrative units in Romania and on the other hand we showed some difficulties arising in the process of absorption of European funds. The analysis of financial resources from the EU funds within the local budgets from Romania is the last part of the article and is based on the quantitative analysis of the budget indicator, "amounts of the EU in the payments made and pre-financing" from existing data in the Statistical Yearbook of Romania, and highlights the place occupied by such income within local public revenues. This analysis shows that local public authorities from Romania have made significant progress in terms of accessing European funds, their share in total revenues of local budgets increased during 2008-2014.

Stress Analysis in Managing the Region’s Budget Risks

Directory of Open Access Journals (Sweden)

Natalya Pavlovna Pazdnikova

2014-09-01

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

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.

Defense.gov Special Report: 2016 Fiscal Budget

Science.gov (United States)

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

40 CFR 96.340 - State trading budgets.

Science.gov (United States)

2010-07-01

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

33 CFR 273.17 - Annual budget request.

Science.gov (United States)

2010-07-01

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

7 CFR 1280.212 - Budget and expenses.

Science.gov (United States)

2010-01-01

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

FY 2003 Supplement to the President`s Budget

Data.gov (United States)

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

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…

Financial aspects of ISER/PIUS development

International Nuclear Information System (INIS)

Wakabayashi, Hiroaki

1987-01-01

One unique advantage of the ISER/PIUS is the fact that both the technological and the institional bases are already furnished by the established infrastructure of LWR and therefore can be capitalized on. On the other hand, specifically ISER is designed in such a simple manner that any newly developing industrialized country can participate in it with their medium sized industries. Indeed ISER/PIUS development has much to do with the general economic development of developing countries who need a certain amount of industrialization but lack in finance for energy developments. The author presents the following two ideas. The first plan proposes the encouragement toward the use of the united loan and other types of soft loan for the energy development budget in developing countries and the employment of, with them, nuclear engineers and technologies in developed countries who are also suffering from the currently extremely slow domestic market of nuclear plant order as is the case in Japan. The second plan proposes the introduction of a lease system of power production including of nuclear power plants favorably offered by an advanced country with trade surplus and other NICs (newly industrialized countries) who need to increase their domestic demand and consumption anyway. Either plan or both may be very interesting to a developing country like Indonesia who needs extensively increasing electric power for its development as a second tire country to the NICs. (Nogami, K.)

Pure Nash Equilibria in Restricted Budget Games

NARCIS (Netherlands)

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

2017-01-01

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

The carbon budget of the North Sea

NARCIS (Netherlands)

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

2005-01-01

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

Combustion, performance and emissions characteristics of a newly ...

Indian Academy of Sciences (India)

of a newly developed CRDI single cylinder diesel engine. AVINASH ... In case of unit injector and unit pump systems, fuel injection pressure depends on ... nozzle hole diameters were effective in reducing smoke and PM emissions. However ...

Budget estimates, fiscal years 1994--1995

International Nuclear Information System (INIS)

1993-04-01

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

Fiscal 1987 nuclear budget request amounts to 366 billion yen; increased 2.7 %

International Nuclear Information System (INIS)

Anon.

1986-01-01

The 1987 budget request was submitted to the Ministry of Finance by the end of August, 1986. Of the total, the nuclear budget request made by eight ministries and agencies totaled 366,896 million yen, 2.7 % increase over the previous year, which consists of 184,715 million yen in the general account, 0.6 % down, and 182,180 million yen in the special account for power resource development, 6.3 % up. The increase rate was kept at a low level in consideration of the tight government financial condition. The request was approved on September 9 by the Atomic Energy Commission, which is responsible for securing the budget for the peaceful uses of nuclear energy. The government draft budget is expected to be finalized by the end of 1986 on the basis of the draft of the Ministry of Finance. The Science and Technology Agency request is 277,934 million yen, 1.0 % increase, and the project costs for Japan Atomic Energy Research Institute and Power Reactor and Nuclear Fuel Development Corp. account for its 88.3 %. The 1987 nuclear budget request by the Ministry of International Trade and Industry is mostly on the special account for power resource siting and power resource diversification, totaling 88,400 million yen. (Kako, I.)

Fiscal 1990 draft nuclear budget up 2.0 % to 395.5 bil. yen

International Nuclear Information System (INIS)

Anon.

1990-01-01

The Japanese Government on December 29 approved a yen66.27 trillion general account draft budget for fiscal 1990, up 9.7% on fiscal '89, which will soon be sent to the Diet. The nuclear energy related draft budget in the general account is yen179.8 billion, covering expenditures on the implementation of various measures and actions relating to nuclear energy by ministerial agencies. Of the draft special account for power resources development for fiscal 1990, the nuclear power related budget for the Ministry of International Trade and Industry and the Science and Technology Agency is yen215.7 billion. The total amount of the nuclear energy budget in the two accounts is yen395.5 billion, up 2.0%. By Ministries, the Science and Technology Agency, having jurisdiction over the Japan Atomic Energy Research Institute, the Power Reactor and Nuclear Fuel Development Corp., the National Institute of Radiological Sciencies and other institutions, is alloted yen296.2 billion, up 5.2%. The draft nuclear related budget for the Ministry of International Trade and Industry, governing commercial nuclear power programs, is yen94.8 billion, down 6.7%. The other ministries are allocated yen4.5 billion, down 2.5%. (N.K.)

The use of newly developed real-time PCR for the rapid identification of bacteria in culture-negative osteomyelitis.

Science.gov (United States)

Kobayashi, Naomi; Bauer, Thomas W; Sakai, Hiroshige; Togawa, Daisuke; Lieberman, Isador H; Fujishiro, Takaaki; Procop, Gary W

2006-12-01

We report a case of a culture-negative osteomyelitis in which our newly developed real-time polymerase chain reaction (PCR) could differentiate Staphylococcus aureus from Staphylococcus epidermidis. This is the first report that described the application of this novel assay to an orthopedics clinical sample. This assay may be useful for other clinical culture-negative cases in a combination with a broad-spectrum assay as a rapid microorganism identification method.

Development of a dynamic energy budget modeling approach to investigate the effects of temperature and resource limitation on mercury bioaccumulation in Fundulus heteroclitus.

Science.gov (United States)

Dynamic energy budget (DEB) theory provides a generalizable and broadly applicable framework to connect sublethal toxic effects on individuals to changes in population survival and growth. To explore this approach, we are developing growth and bioaccumulation studies that contrib...

40 CFR 97.340 - State trading budgets.

Science.gov (United States)

2010-07-01

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

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.…

Perceptions of the clinical competence of newly registered nurses in the North West province

Directory of Open Access Journals (Sweden)

M.R. Moeti

2004-09-01

Full Text Available The clinical competence of newly registered nurses relating to the care of individual Clients, depends on their ability to correlate theoretical knowledge learned in the classroom with practice and the development of clinical skills. Its foundation lies in the ability to identify and solve problems that emanate from critical thinking, analytical reasoning and reflective practice. It is clear that the quality of clinical exposure plays a leading role in the development of nursing professionals. Nursing skills alone cannot ensure quality care of clients without the application of theory. Facilitation of this theory to practice therefore remains an essential component of nursing education. This study was aimed at identifying areas of incompetence of newly registered nurses (1998- 2001 in the clinical area by determining the newly registered nurses1 and professional nurses1 perceptions of the competence of the newly registered nurses. A quantitative, non-experimental, descriptive survey was used to collect the data regarding the clinical competence of newly registered nurses (1998-2001.

Industry adjusts 1992 E and P budgets

International Nuclear Information System (INIS)

Anon.

1992-01-01

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

Budget of Turbulent Kinetic Energy in a Shock Wave Boundary-Layer Interaction

Science.gov (United States)

Vyas, Manan A.; Waindim, Mbu; Gaitonde, Datta V.

2016-01-01

Implicit large-eddy simulation (ILES) of a shock wave/boundary-layer interaction (SBLI) was performed. Quantities present in the exact equation of the turbulent kinetic energy transport were accumulated and used to calculate terms like production, dissipation, molecular diffusion, and turbulent transport. The present results for a turbulent boundary layer were validated by comparison with direct numerical simulation data. It was found that a longer development domain was necessary for the boundary layer to reach an equilibrium state and a finer mesh resolution would improve the predictions. In spite of these findings, trends of the present budget match closely with that of the direct numerical simulation. Budgets for the SBLI region are presented at key axial stations. These budgets showed interesting dynamics as the incoming boundary layer transforms and the terms of the turbulent kinetic energy budget change behavior within the interaction region.

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.

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

European Union Budget Politics

DEFF Research Database (Denmark)

Citi, Manuele

2015-01-01

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

Preparing for budget-based payment methodologies: global payment and episode-based payment.

Science.gov (United States)

Hudson, Mark E

2015-10-01

Use of budget-based payment methodologies (capitation and episode-based bundled payment) has been demonstrated to drive value in healthcare delivery. With a focus on high-volume, high-cost surgical procedures, inclusion of anaesthesiology services in these methodologies is likely. This review provides a summary of budget-based payment methodologies and practical information necessary for anaesthesiologists to prepare for participation in these programmes. Although few examples of anaesthesiologists' participation in these models exist, an understanding of the structure of these programmes and opportunities for participation are available. Prospective preparation in developing anaesthesiology-specific bundled payment profiles and early participation in pathway development associated with selected episodes of care are essential for successful participation as a gainsharing partner. With significant opportunity to contribute to care coordination and cost management, anaesthesiology can play an important role in budget-based payment programmes and should expect to participate as full gainsharing partners. Precise costing methodologies and accurate economic modelling, along with identification of quality management and cost control opportunities, will help identify participation opportunities and appropriate payment and gainsharing agreements. Anaesthesiology-specific examples with budget-based payment models are needed to help guide increased participation in these programmes.

FINANCIAL WORKBOOK Quick Reference -Budget Preparation 1 ...

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

Alexandra Eustache

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

40 CFR 97.40 - Trading program budget.

Science.gov (United States)

2010-07-01

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

Measurement equivalence of the newly developed Quality of Life in Childhood Epilepsy Questionnaire (QOLCE-55).

Science.gov (United States)

Ferro, Mark A; Goodwin, Shane W; Sabaz, Mark; Speechley, Kathy N

2016-03-01

The aim of this study was to examine measurement equivalence of the newly developed Quality of Life in Childhood Epilepsy Questionnaire (QOLCE-55) across age, sex, and time in a representative sample of children with newly diagnosed epilepsy. Data come from 373 children enrolled in the Health-related Quality of Life in Children with Epilepsy Study (HERQULES), a multisite prospective cohort study. Measurement equivalence was examined using a multiple-group confirmatory factor analysis framework, whereby increasingly stringent parameter constraints are imposed on the model. Comparison groups were stratified based on age (4-7 years vs. 8-12 years), sex (male vs. female), and time (measurement of health-related quality of life at diagnosis vs. 24 months later). The QOLCE-55 demonstrated measurement equivalence at the level of strict invariance for each model tested--age: χ(2) (3,123) = 4,097.3, p QOLCE-55 are perceived similarly among groups stratified by age, sex, and time and provide further evidence supporting the validity of the scale in children with epilepsy. Health professionals and researchers should be confident that group comparisons made using the QOLCE-55 are unbiased and that any group differences detected are meaningful; that is, not related to differences in the interpretation of items by informants. Future research replicating these findings is encouraged. Wiley Periodicals, Inc. © 2016 International League Against Epilepsy.

Practicing on Newly Dead

Directory of Open Access Journals (Sweden)

Jewel Abraham

2015-07-01

Full Text Available A newly dead cadaver simulation is practiced on the physical remains of the dead before the onset of rigor mortis. This technique has potential benefits for providing real-life in-situ experience for novice providers in health care practices. Evolving ethical views in health care brings into question some of the ethical aspects associated with newly dead cadaver simulation in terms of justification for practice, autonomy, consent, and the need of disclosure. A clear statement of policies and procedures on newly dead cadaver simulation has yet to be implemented. Although there are benefits and disadvantages to an in-situ cadaver simulation, such practices should not be carried out in secrecy as there is no compelling evidence that suggests such training as imperative. Secrecy in these practices is a violation of honor code of nursing ethics. As health care providers, practitioners are obliged to be ethically honest and trustworthy to their patients. The author explores the ethical aspects of using newly dead cadaver simulation in training novice nursing providers to gain competency in various lifesaving skills, which otherwise cannot be practiced on a living individual. The author explores multiple views on cadaver simulation in relation to ethical theories and practices such as consent and disclosure to family.

Newly qualified teachers´ possibilities to get foothold in a lifelong career course

DEFF Research Database (Denmark)

Krøjgaard, Frede; Frederiksen, Lisbeth Angela Lunde

Keyword: Induction program, newly qualified teachers, NQT, retention, professional development In Contrary to many other countries in Europe Denmark does not have any kind of national program regarding teacher induction program (TIP) or support in general to newly qualified teachers what so ever...

Global carbon budget 2013

International Nuclear Information System (INIS)

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

2014-01-01

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

The practical skills of newly qualified nurses.

Science.gov (United States)

Danbjørg, Dorthe Boe; Birkelund, Regner

2011-02-01

This paper reports the findings from a study of newly qualified nurses and which subjects the nurses regarded as the most important in order to be able to live up to the requirements of clinical practice, and how they experience their potential for developing practical and moral skills, after the decrease in practical training. A qualitative approach guided the research process and the analysis of the data. The data was collected by participant observation and qualitative interviews with four nurses as informants. The conclusions made in this study are based on the statements and the observations of the newly qualified nurses. Our findings are discussed in relation to the Aristotelian concept and other relevant literature. The main message is that the newly qualified nurses did not feel equipped when they finished their training. This could be interpreted as a direct consequence of the decrease in practical training. Our study also underlines that the way nursing theory is perceived and taught is problematic. The interviews revealed that the nurses think that nursing theories should be applied directly in practice. This misunderstanding is probably also applicable to the teachers of the theories. Copyright © 2010 Elsevier Ltd. All rights reserved.

Comparison of newly developed anti-bone morphogenetic protein 4 llama-derived antibodies with commercially available BMP4 inhibitors.

Science.gov (United States)

Calpe, Silvia; Correia, Ana C P; Sancho-Serra, Maria Del Carmen; Krishnadath, Kausilia K

2016-01-01

Due to improved understanding of the role of bone morphogenetic protein 4 (BMP4) in an increasing number of diseases, the development of selective inhibitors of BMP4 is an attractive therapeutic option. The currently available BMP4 inhibitors are not suitable as therapeutics because of their low specificity and low effectiveness. Here, we compared newly generated anti-BMP4 llama-derived antibodies (VHHs) with 3 different types of commercially available BMP4 inhibitors, natural antagonists, small molecule BMPR inhibitors and conventional anti-BMP4 monoclonal antibodies. We found that the anti-BMP4 VHHs were as effective as the natural antagonist or small molecule inhibitors, but had higher specificity. We also showed that commercial anti-BMP4 antibodies were inferior in terms of both specificity and effectiveness. These findings might result from the fact that the VHHs C4C4 and C8C8 target a small region within the BMPR1 epitope of BMP4, whereas the commercial antibodies target other areas of the BMP4 molecule. Our results show that the newly developed anti-BMP4 VHHs are promising antibodies with better specificity and effectivity for inhibition of BMP4, making them an attractive tool for research and for therapeutic applications.

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

Science.gov (United States)

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

2012-01-01

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

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

Science.gov (United States)

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

2010-01-01

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

Development of a framework for identification of political environmental issues faced by multinational hotel chains in newly industrialized countries in Asia

OpenAIRE

Kim, Chol Yong

1992-01-01

The primary/objective of this study was to develop a framework for identification of political environmental issues faced by multinational hotel chains in newly industrialized countries in Asia. To accomplish the objective, key factors having an impact upon these hotel chains were identified using the Delphi Technique.

Budget impact analysis of trastuzumab in early breast cancer: a hospital district perspective.

Science.gov (United States)

Purmonen, Timo T; Auvinen, Päivi K; Martikainen, Janne A

2010-04-01

Adjuvant trastuzumab is widely used in HER2-positive (HER2+) early breast cancer, and despite its cost-effectiveness, it causes substantial costs for health care. The purpose of the study was to develop a tool for estimating the budget impact of new cancer treatments. With this tool, we were able to estimate the budget impact of adjuvant trastuzumab, as well as the probability of staying within a given budget constraint. The created model-based evaluation tool was used to explore the budget impact of trastuzumab in early breast cancer in a single Finnish hospital district with 250,000 inhabitants. The used model took into account the number of patients, HER2+ prevalence, length and cost of treatment, and the effectiveness of the therapy. Probabilistic sensitivity analysis and alternative case scenarios were performed to ensure the robustness of the results. Introduction of adjuvant trastuzumab caused substantial costs for a relatively small hospital district. In base-case analysis the 4-year net budget impact was 1.3 million euro. The trastuzumab acquisition costs were partially offset by the reduction in costs associated with the treatment of cancer recurrence and metastatic disease. Budget impact analyses provide important information about the overall economic impact of new treatments, and thus offer complementary information to cost-effectiveness analyses. Inclusion of treatment outcomes and probabilistic sensitivity analysis provides more realistic estimates of the net budget impact. The length of trastuzumab treatment has a strong effect on the budget impact.

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.

History of satellite missions and measurements of the Earth Radiation Budget (1957-1984)

Science.gov (United States)

House, F. B.; Gruber, A.; Hunt, G. E.; Mecherikunnel, A. T.

1986-01-01

The history of satellite missions and their measurements of the earth radiation budget from the beginning of the space age until the present time are reviewed. The survey emphasizes the early struggle to develop instrument systems to monitor reflected shortwave and emitted long-wave exitances from the earth, and the problems associated with the interpretation of these observations from space. In some instances, valuable data sets were developed from satellite measurements whose instruments were not specifically designed for earth radiation budget observations.

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

Science.gov (United States)

Franklin, Alexandra M.; Hongu, Nobuko

2016-01-01

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

Federal Funding Insulated State Budgets From Increased Spending Related To Medicaid Expansion.

Science.gov (United States)

Sommers, Benjamin D; Gruber, Jonathan

2017-05-01

As states weigh whether to expand Medicaid under the Affordable Care Act (ACA) and Medicaid reform remains a priority for some federal lawmakers, fiscal considerations loom large. As part of the ACA's expansion of eligibility for Medicaid, the federal government paid for 100 percent of the costs for newly eligible Medicaid enrollees for the period 2014-16. In 2017 states will pay some of the costs for new enrollees, with each participating state's share rising to 10 percent by 2020. States continue to pay their traditional Medicaid share (roughly 25-50 percent, depending on the state) for previously eligible enrollees. We used data for fiscal years 2010-15 from the National Association of State Budget Officers and a difference-in-differences framework to assess the effects of the expansion's first two fiscal years. We found that the expansion led to an 11.7 percent increase in overall spending on Medicaid, which was accompanied by a 12.2 percent increase in spending from federal funds. There were no significant increases in spending from state funds as a result of the expansion, nor any significant reductions in spending on education or other programs. States' advance budget projections were also reasonably accurate in the aggregate, with no significant differences between the projected levels of federal, state, and Medicaid spending and the actual expenses as measured at the end of the fiscal year. Project HOPE—The People-to-People Health Foundation, Inc.

A history of presatellite investigations of the earth's radiation budget

Science.gov (United States)

Hunt, G. E.; Kandel, R.; Mecherikunnel, A. T.

1986-01-01

The history of radiation budget studies from the early twentieth century to the advent of the space age is reviewed. By the beginning of the 1960's, accurate radiative models had been developed capable of estimating the global and zonally averaged components of the radiation budget, though great uncertainty in the derived parameters existed due to inaccuracy of the data describing the physical parameters used in the model, associated with clouds, the solar radiation, and the gaseous atmospheric absorbers. Over the century, the planetary albedo estimates had reduced from 89 to 30 percent.

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

Science.gov (United States)

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

2016-01-01

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

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

Analysis of Budget deficit in Romania during 2000-2013

OpenAIRE

Moraru Camelia; Popovici Norina

2014-01-01

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

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...

Budget impact from the incorporation of positron emission tomography - computed tomography for staging lung cancers.

Science.gov (United States)

Biz, Aline Navega; Caetano, Rosângela

2015-01-01

To estimate the budget impact from the incorporation of positron emission tomography (PET) in mediastinal and distant staging of non-small cell lung cancer. The estimates were calculated by the epidemiological method for years 2014 to 2018. Nation-wide data were used about the incidence; data on distribution of the disease's prevalence and on the technologies' accuracy were from the literature; data regarding involved costs were taken from a micro-costing study and from Brazilian Unified Health System (SUS) database. Two strategies for using PET were analyzed: the offer to all newly-diagnosed patients, and the restricted offer to the ones who had negative results in previous computed tomography (CT) exams. Univariate and extreme scenarios sensitivity analyses were conducted to evaluate the influence from sources of uncertainties in the parameters used. The incorporation of PET-CT in SUS would imply the need for additional resources of 158.1 BRL (98.2 USD) million for the restricted offer and 202.7 BRL (125.9 USD) million for the inclusive offer in five years, with a difference of 44.6 BRL (27.7 USD) million between the two offer strategies within that period. In absolute terms, the total budget impact from its incorporation in SUS, in five years, would be 555 BRL (345 USD) and 600 BRL (372.8 USD) million, respectively. The costs from the PET-CT procedure were the most influential parameter in the results. In the most optimistic scenario, the additional budget impact would be reduced to 86.9 BRL (54 USD) and 103.8 BRL (64.5 USD) million, considering PET-CT for negative CT and PET-CT for all, respectively. The incorporation of PET in the clinical staging of non-small cell lung cancer seems to be financially feasible considering the high budget of the Brazilian Ministry of Health. The potential reduction in the number of unnecessary surgeries may cause the available resources to be more efficiently allocated.

Mass and energy budgets of animals: Behavioral and ecological implications

Energy Technology Data Exchange (ETDEWEB)

Porter, W.P.

1991-11-01

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

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

African Journals Online (AJOL)

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

CREATING A BUDGET FOR THE CURRENT STAGE OF DEVEL OPMENT OF THE RUSSIAN ECONOMY

Directory of Open Access Journals (Sweden)

Andrey A. Derkach

2014-01-01

Full Text Available The article discusses the methodology ofthe budget in terms of innovative development of the Russian economy. Explored approaches to evaluating the effectiveness of public investment. The features of the use of resources of the Investment budget in innovative software industry asthe social sphere and the real economy

The interaction between motivational disposition and participative budgeting

DEFF Research Database (Denmark)

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

2011-01-01

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

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

Science.gov (United States)

2010-04-01

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

Newly graduated nurses' use of knowledge sources

DEFF Research Database (Denmark)

Voldbjerg, Siri Lygum; Grønkjaer, Mette; Sørensen, Erik Elgaard

2016-01-01

AIM: To advance evidence on newly graduated nurses' use of knowledge sources. BACKGROUND: Clinical decisions need to be evidence-based and understanding the knowledge sources that newly graduated nurses use will inform both education and practice. Qualitative studies on newly graduated nurses' use...... underscoring progression in knowledge use and perception of competence and confidence among newly graduated nurses. CONCLUSION: The transition phase, feeling of confidence and ability to use critical thinking and reflection, has a great impact on knowledge sources incorporated in clinical decisions....... The synthesis accentuates that for use of newly graduated nurses' qualifications and skills in evidence-based practice, clinical practice needs to provide a supportive environment which nurtures critical thinking and questions and articulates use of multiple knowledge sources....

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

Being a team leader: newly registered nurses relate their experiences.

Science.gov (United States)

Ekström, Louise; Idvall, Ewa

2015-01-01

This paper presents a study that explores how newly qualified registered nurses experience their leadership role in the ward-based nursing care team. A nurse's clinical leadership affects the quality of care provided. Newly qualified nurses experience difficulties during the transition period from student to qualified professional and find it challenging to lead nursing care. Twelve nurses were interviewed and the transcribed texts analysed using qualitative content analysis to assess both manifest and latent content. Five themes were identified: feeling stranded; forming well-functioning teams; learning to lead; having the courage, strength, and desire to lead; and ensuring appropriate care. The findings indicate that many factors limit nurses' leadership but some circumstances are supportive. The leadership prerequisites for newly registered nurses need to improve, emphasizing different ways to create a supportive atmosphere that promotes professional development and job satisfaction. To increase nurse retention and promote quality of care, nurse managers need to clarify expectations and guide and support newly qualified nurses in a planned way. © 2013 John Wiley & Sons Ltd.

40 CFR 45.140 - Budget and project period.

Science.gov (United States)

2010-07-01

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

A Well-Designed Budget Yields Long-Term Rewards.

Science.gov (United States)

Pinola, Mary; Knirk, Frederick G.

1984-01-01

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

40 CFR 52.2424 - Motor vehicle emissions budgets.

Science.gov (United States)

2010-07-01

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

10 CFR 434.602 - Determination of the annual energy budget.

Science.gov (United States)

2010-01-01

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

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.

ON THE ESSENCE AND EFFICIENCY OF PROGRAMME BUDGETING

Directory of Open Access Journals (Sweden)

Andrei PETROIA

2017-12-01

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

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),...

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.

Budget Brief: 2015 Proposed Budget Milwaukee Public Schools

Science.gov (United States)

Allen, Vanessa; Chapman, Anne; Henken, Rob

2014-01-01

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

Bugetul funcțional (Line - Item Budget și metoda Buget Bază Zero ( Zero Base Budgeting - ZBB

Directory of Open Access Journals (Sweden)

Dan Tudor LAZĂR

2004-06-01

Full Text Available A line-item budget lists, in vertical columns, each of the revenue sources and each of the types – or classes – of items will purchase during the fiscal year. The line-item budget, which is the most widely used of all budgeting systems, offers many advantages. It is comparatively easy to prepare and doesn’t require sophisticated financial skills. Also, the line-item budget is straightforward, simple to administer and readily understood by everybody. Moreover, the simplicity of the system makes it easier to monitor revenues and expenditures, which is important in this era of shrinking resources. Zero-based budgeting is a system that requires all departments to defend their programs and justify their continuation each year. Instead of simply penciling in the amounts of the additional funds that are needed in each account, the department head must prepare a series of “decision packages” that describe – and justify – each of the department’s programs in detail. For each program, the department must show: the various levels of service that could be provided with different levels of funding – including zero funding; alternative courses of action; and the consequences of funding the service at different levels, or not funding it at all. The most positive feature of zero-based budgeting is that it requires a thorough evaluation of all programs on a continuing basis and encourages proper funding for priority programs at the expense of less useful programs. The major drawback to zero-based budgeting is that it is extremely time-consuming, costly and requires a level of staff expertise that is not often available in small cities.

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...

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…

Five countries pioneering accrual budgeting and accounting in central government

NARCIS (Netherlands)

Dees, M.; Neelissen, P.A.

2004-01-01

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

40 CFR 52.244 - Motor vehicle emissions budgets.

Science.gov (United States)

2010-07-01

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

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

Generic Advertising Optimum Budget for Iran’s Milk Industry

Directory of Open Access Journals (Sweden)

H. Shahbazi

2016-05-01

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

Zero Based Budgeting for Voc Ed

Science.gov (United States)

Chuang, Ying C.

1977-01-01

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

FY1990 Nuclear-related budget demand totals 398 billion yen, up 2.7%

International Nuclear Information System (INIS)

Anon.

1989-01-01

Funds needed to promote the development and utilization of nuclear energy in fiscal 1990 in a planned and integrated way total yen398,427 million on a cash basis, up 2.7% over fiscal 1989. The Science and Technology Agency, which has two major nuclear RandD organizations -- the Japan Atomic Energy Research Institute and the Power Reactor and Nuclear Fuel Development Corp. -- within its jurisdiction, has asked for a total of yen297,765 million (up 5.7%), about three-fourths of the total nuclear-related budget demand. The budget demand of the Ministry of International Trade and Industry aggregates yen96.375 million, down 5.1%. The budget demand of the Ministry of Foreign Affairs is yen2,962 million, including subscriptions and contributions to IAEA, and that of the Ministry of Transport, yen42 million, including research and analysis costs for setting safety standards for the transportation of radioactive materials. The budget demand of the Ministry of Agriculture, Forestry and Fisheries is yen167 million, including costs for the prevention and elimination of melon-flies in the Amami Islands, and for the Tsukuba Agriculture and Forestry Research Exchange Center. (N.K.)

50 CFR 600.125 - Budgeting, funding, and accounting.

Science.gov (United States)

2010-10-01

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

20 CFR 1001.122 - Reporting and budget requirements.

Science.gov (United States)

2010-04-01

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

Development of ODL in a Newly Industrialized Country according to Face-to-Face Contact, ICT, and E-Readiness

Directory of Open Access Journals (Sweden)

J. Marinda van Zyl

2013-03-01

Full Text Available A large number of unqualified and under-qualified in-service teachers are holding back socio-economical development in South Africa, a newly industrialized country. Open and distance learning (ODL provides an innovative strategy and praxis for developing and newly industrialized countries to reach their educational and socio-economical objectives through professional development and training. In order to examine factors which affect the success of ODL offered by the North-West University in South Africa, a qualitative and quantitative research approach is used. Factors examined include face-to-face classroom contact, the implementation and use of ICTs, and e-readiness. The relationships between these factors are also discussed. A questionnaire was administered to 87 teacher-students in four Advanced Certificate in Education (ACE programs to collect quantitative data regarding aspects of their classes and the e-readiness of students. This data was qualitatively elaborated upon by three semi-structured, open-ended focus-group interviews. Besides descriptive statistics, Spearman’s rank-order correlations (r were determined between variables pertaining to negative feelings towards face-to-face classroom contact, ODL as students’ choice of delivery mode, and students’ positive attitude towards information and communication technology (ICT. Combined quantitative and qualitative findings were used to evaluate the effectiveness of contact classes as well as the e-readiness of students towards the attainment of ODL development Phase D. This phase refers to UNESCO’s description of ICT implementation, integration, and use. Relationships (Spearman’s rank-order correlations between ODL, as teacher-students’ choice of educational delivery mode, and aspects of their e-readiness suggest that the e-readiness of teacher-students is implicit to their choice of ODL as educational delivery mode for professional development.

AGU testifies on NASA Budget

Science.gov (United States)

Simarski, Lynn Teo

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

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.

Passive behavior of the government. Budget problems are aggravating in the regions

Directory of Open Access Journals (Sweden)

Anna Ivanovna Povarova

2015-07-01

Full Text Available Despite a number of reforms, the current multi-level budgetary system does not fully correspond to the development strategy of the country and its regions. Still the Russian Government has not taken effective measures to address the main structural contradiction of the budgetary system, based on the non-adequate distribution of revenue and expenditure responsibilities, manifested in the sharp decline in the revenue base of territorial budgets during the 2009 global financial crisis. However, the crisis effects have not been analyzed and the conclusions have not been made. The Ministry of Finance of the Russian Federation tried to solve the problem of territorial budgets imbalance not by enhancing existing mechanisms of revenue distribution at the regional level, but by granting large-scale loans to be repaid after 2012. Despite it, due to the sharp rise in the social burden, the deficit and the debt load enlarged and resulted in the budget crisis in the regions. The experts of the Higher School of Economics state that 20 RF subjects, having the level of public debt above 80%, had been actually in default by the end of 2014. Instead of finding ways out of the fiscal crisis, the Russian authorities gradually lose overall control over the processes of regional development. The mechanisms of federal target programs work poorly and the RF subjects have to finance program activities. In fact, the management of territorial development is reduced to the transfer of financial resources from the federal budget to the regions and the Ministry of Finance of the Russian Federation regulating interbudgetary relations has, in fact, become the only real institute of regional policy. But the interbudgetary policy of the Ministry of Finance does not gain visible economic returns: in 2006–2014 the amount of repayable financial assistance to the regional budgets increased from 0.6 to 1.5 trillion rubles, and the number of selfsufficient territories decreased from

40 CFR 60.4124 - Hg budget permit revisions.

Science.gov (United States)

2010-07-01

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

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

OpenAIRE

K. S., Christine Dwi; Agustina, Lidya

2010-01-01

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

Erosion of newly developed CFCs and Be under disruption heat loads

Science.gov (United States)

Nakamura, K.; Akiba, M.; Araki, M.; Dairaku, M.; Sato, K.; Suzuki, S.; Yokoyama, K.; Linke, J.; Duwe, R.; Bolt, H.; Roedig, M.

1996-10-01

An evaluation of the erosion under disruption heat loads is very important to the lifetime prediction of divertor armour tiles of next fusion devices such as ITER. In particular, erosion data on CFCs (carbon fiber reinforced composites) and beryllium (Be) as the armour materials is urgently required in the ITER design. For CFCs, high heat flux experiments on the newly developed CFCs with high thermal conductivity have been performed under the heat flux of around 800-2000 MW/m 2 and the pulse length of 2-5 ms in JAERI electron beam irradiation systems (JEBIS). As a result, the weight losses of B 4C doped CFCs after heating were almost same to those of the non doped CFC up to 5 wt% boron content. For Be, we have carried out our first disruption experiments on S65/C grade Be specimens in the Juelich divertor test facility in hot cells (JUDITH) facility as a frame work of the J—EU collaboration. The heating conditions were heat loads of 1250-5000 MW/m 2 for 2-8 ms, and the heated area was 3 × 3 mm 2. As a result, the protuberances of the heated area of Be were observed under the lower heat flux.

Erosion of newly developed CFCs and Be under disruption heat loads

International Nuclear Information System (INIS)

Nakamura, K.; Duwe, R.; Bolt, H.; Roedig, M.

1996-01-01

An evaluation of the erosion under disruption heat loads is very important to the lifetime prediction of divertor armour tiles of next fusion devices such as ITER. In particular, erosion data on CFCs (carbon fiber reinforced composites) and beryllium (Be) as the armour materials is urgently required in the ITER design. For CFCs, high heat flux experiments on the newly developed CFCs with high thermal conductivity have been performed under the heat flux of around 800-2000 MW/m 2 and the pulse length of 2-5 ms in JAERI electron beam irradiation systems (JEBIS). As a result, the weight losses of B 4 C doped CFCs after heating were almost same to those of the non doped CFC up to 5 wt% boron content. For Be, we have carried out our first disruption experiments on S65/C grade Be specimens in the Juelich divertor test facility in hot cells (JUDITH) facility as a frame work of the J-EU collaboration. The heating conditions were heat loads of 1250-5000 MW/m 2 for 2-8 ms, and the heated area was 3 x 3 mm 2 . As a result, the protuberances of the heated area of Be were observed under the lower heat flux. (orig.)

Weldability aspects of a newly developed duplex stainless steel LDX 2101

Energy Technology Data Exchange (ETDEWEB)

Westin, E.M. [Avesta Research Centre, Avesta (Sweden). Outokumpu Stainless; Brolund, B. [SSAB Tunnplat, Borlaenge (Sweden); Hertzman, S. [Outokumpu Stainless Research Foundation, Stockholm (Sweden)

2008-06-15

Duplex grades have, due to balanced chemical compositions of both filler and base metals, a weldability that allows for successful welding using a majority of the technically relevant techniques of today. In order to fulfil the performance requirements several aspects must be considered. In the heat affected zone (HAZ) the austenite reformation must be reasonably high and in the weld metal the microstructure must be stable so that e.g. high productivity welding and multi-pass welding are possible, without precipitation of detrimental phases in previous passes. This paper addresses the effect of alloying elements and thermal cycles on phase balance in the high temperature HAZ (HTHAZ) of the newly developed lean duplex grade LDX 2101 (EN 1.4162, UNS S32101). Bead-on-plate welds and simulated weld structures have been produced and investigated using metallography, scanning electron microscopy (SEM) and transmission electron microscopy (TEM). The results are analysed using the thermodynamic database Thermo-Calc and a model for phase transformation based on a paraequilibrium assumption for ferrite-austenite transformation. In the temperature region outside the paraequilibrium domain, growth controlled by diffusion of substitutional elements was considered. The analysis follows a model by Cahn regarding grain boundary nucleated growth and the Hillert-Engberg model on kinetics of spherical and planar growth. (orig.)

NUMERICAL MODELLING OF THE SOIL BEHAVIOUR BY USING NEWLY DEVELOPED ADVANCED MATERIAL MODEL

Directory of Open Access Journals (Sweden)

Jan Veselý

2017-02-01

Full Text Available This paper describes a theoretical background, implementation and validation of the newly developed Jardine plastic hardening-softening model (JPHS model, which can be used for numerical modelling of the soils behaviour. Although the JPHS model is based on the elasto-plastic theory, like the Mohr-Coulomb model that is widely used in geotechnics, it contains some improvements, which removes the main disadvantages of the MC model. The presented model is coupled with an isotopically hardening and softening law, non-linear elastic stress-strain law, non-associated elasto-plastic material description and a cap yield surface. The validation of the model is done by comparing the numerical results with real measured data from the laboratory tests and by testing of the model on the real project of the tunnel excavation. The 3D numerical analysis is performed and the comparison between the JPHS, Mohr-Coulomb, Modified Cam-Clay, Hardening small strain model and monitoring in-situ data is done.

Parsing multiple processes of high temperature impacts on corn/soybean yield using a newly developed CLM-APSIM modeling framework

Science.gov (United States)

Peng, B.; Guan, K.; Chen, M.

2016-12-01

Future agricultural production faces a grand challenge of higher temperature under climate change. There are multiple physiological or metabolic processes of how high temperature affects crop yield. Specifically, we consider the following major processes: (1) direct temperature effects on photosynthesis and respiration; (2) speed-up growth rate and the shortening of growing season; (3) heat stress during reproductive stage (flowering and grain-filling); (4) high-temperature induced increase of atmospheric water demands. In this work, we use a newly developed modeling framework (CLM-APSIM) to simulate the corn and soybean growth and explicitly parse the above four processes. By combining the strength of CLM in modeling surface biophysical (e.g., hydrology and energy balance) and biogeochemical (e.g., photosynthesis and carbon-nitrogen interactions), as well as that of APSIM in modeling crop phenology and reproductive stress, the newly developed CLM-APSIM modeling framework enables us to diagnose the impacts of high temperature stress through different processes at various crop phenology stages. Ground measurements from the advanced SoyFACE facility at University of Illinois is used here to calibrate, validate, and improve the CLM-APSIM modeling framework at the site level. We finally use the CLM-APSIM modeling framework to project crop yield for the whole US Corn Belt under different climate scenarios.

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

Science.gov (United States)

Woolfork, Kevin

2010-01-01

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

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.

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

Use of newly developed standardized form for interpretation of high-resolution CT in screening for pneumoconiosis

International Nuclear Information System (INIS)

Julien, P.J.; Sider, L.; Silverman, J.M.; Dahlgren, J.; Harber, P.; Bunn, W.

1991-01-01

This paper reports that although the International Labour Office (ILO) standard for interpretation of the posteroanterior chest radiograph has been available for 10 years, there has been no attempt to standardize the high-resolution CT (HRTC) readings for screening of pneumoconiosis. An integrated respirator surveillance program for 87 workers exposed to inorganic dust was conducted. This program consisted of a detailed occupational exposure history, physical symptoms and signs, spirometry, chest radiography, and HRCT. Two groups of workers with known exposure were studied with HRCT. Group 1 had normal spirometry results and chest radiographs, and group 2 had abnormalities at spirometry or on chest radiographs. The HRCT scans were read independently of the clinical findings and chest radiographs. The HRCT scans were interpreted by using an ILO-based standard form developed by the authors for this project. With the newly developed HRCT form, individual descriptive abnormality localized severity, and overall rating systems have been developed and compared for inter- and intraobserver consistency

Budget impact from the incorporation of positron emission tomography – computed tomography for staging lung cancers

Directory of Open Access Journals (Sweden)

Aline Navega Biz

2015-01-01

Full Text Available OBJECTIVE To estimate the budget impact from the incorporation of positron emission tomography (PET in mediastinal and distant staging of non-small cell lung cancer.METHODS The estimates were calculated by the epidemiological method for years 2014 to 2018. Nation-wide data were used about the incidence; data on distribution of the disease´s prevalence and on the technologies’ accuracy were from the literature; data regarding involved costs were taken from a micro-costing study and from Brazilian Unified Health System (SUS database. Two strategies for using PET were analyzed: the offer to all newly-diagnosed patients, and the restricted offer to the ones who had negative results in previous computed tomography (CT exams. Univariate and extreme scenarios sensitivity analyses were conducted to evaluate the influence from sources of uncertainties in the parameters used.RESULTS The incorporation of PET-CT in SUS would imply the need for additional resources of 158.1 BRL (98.2 USD million for the restricted offer and 202.7 BRL (125.9 USD million for the inclusive offer in five years, with a difference of 44.6 BRL (27.7 USD million between the two offer strategies within that period. In absolute terms, the total budget impact from its incorporation in SUS, in five years, would be 555 BRL (345 USD and 600 BRL (372.8 USD million, respectively. The costs from the PET-CT procedure were the most influential parameter in the results. In the most optimistic scenario, the additional budget impact would be reduced to 86.9 BRL (54 USD and 103.8 BRL (64.5 USD million, considering PET-CT for negative CT and PET-CT for all, respectively.CONCLUSIONS The incorporation of PET in the clinical staging of non-small cell lung cancer seems to be financially feasible considering the high budget of the Brazilian Ministry of Health. The potential reduction in the number of unnecessary surgeries may cause the available resources to be more efficiently allocated.

FINANCIAL EQUALIZATION TRANSFERS BETWEEN PUBLIC AUTHORITIES BUDGETS

Directory of Open Access Journals (Sweden)

Emilia Cornelia STOICA

2015-07-01

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

Global Carbon Budget 2017

Science.gov (United States)

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

2018-03-01

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

Selective Sequential Zero-Base Budgeting Procedures Based on Total Factor Productivity Indicators

OpenAIRE

A. Ishikawa; E. F. Sudit

1981-01-01

The authors' purpose in this paper is to develop productivity-based sequential budgeting procedures designed to expedite identification of major problem areas in bugetary performance, as well as to reduce the costs associated with comprehensive zero-base analyses. The concept of total factor productivity is reviewed and its relations to ordinary and zero-based budgeting are discussed in detail. An outline for a selective sequential analysis based on monitoring of three key indicators of (a) i...

Loyalty Card Promotional Activity in Budget Hotel

OpenAIRE

Teng, Fei

2010-01-01

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

Fiscal 1993 U.S. Science Budget request released

Science.gov (United States)

Bush, Susan; Simarski, Lynn Teo; DeVito, M. Catherine

1992-02-01

DOE's proposed budget for fiscal 1993 is $19.4 billion, almost level with fiscal 1992's $19 billion. Of that, $5.5 billion is targeted for environmental cleanup at DOE facilities, an increase of $1.16 billion. DOE's portion of research and development related to the National Energy Strategy is $725 million, up 16% from 1992. Funding for defense activities is down 9% to $7.5 billion from $8.3 billion.According to DOE Secretary James D. Watkins, “Congressional enactment of a comprehensive and balanced legislative package is needed to implement fully the president's National Energy Strategy.” As such, there are provisions in the fiscal 1993 DOE budget for advanced energy technology R&D to reduce energy consumption, increase fuel flexibility, and improve U.S. competitiveness in world markets.

Jackson Revenue Budget

Data.gov (United States)

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

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…

CAUT Analysis of Federal Budget 2013

Science.gov (United States)

Canadian Association of University Teachers, 2013

2013-01-01

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

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.

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...

THE REAL OPTIONS OF CAPITAL BUDGET

Directory of Open Access Journals (Sweden)

Antonio Lopo Martins

2008-07-01

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

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.

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

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

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

Experimental diet based on the foods listed in the Family Budget Survey is more detrimental to growth than to the reflex development of rats

Directory of Open Access Journals (Sweden)

Michelle Figueiredo Carvalho

2013-04-01

Full Text Available OBJECTIVE: The present study assessed the pregnancy and lactation performances of rats fed an experimental diet based on the foods listed in the Family Budget Survey (Pesquisa de Orçamento Familiar 2002/2003 and the impact of said diet on the growth and development of the pups until weaning. METHODS: Wistar (n=12 rats were randomly divided into two groups: a control group (control group, n=6 fed a commercial chow (Labina®, Brazil and an experimental group (n=6 fed the Family Budget Survey diet during the entire pregnancy and lactation period. All animals had free access to food and water during the entire study period. RESULTS: The Family Budget Survey diet increased the duration of pregnancy (control group=21.00±0.00; POFG=21.57±0.55, p=0.025 and made the dams lose weight during the lactation period (control group=27.92±18.47g; POFG=-15.66±16.90g. The Family Budget Survey group presented low food, energy and nutrient intakes during pregnancy, which became even lower during lactation. Pups from Family Budget Survey dams presented lower body weight at weaning (control group=52.38±4.49g; POFG=39.88±2.78g, p=0.001 and lower nose-to-anus length (control group= 117.37±0.64mm; POFG=125.62±0.96mm, p=0.001. However, some physical milestones and reflexes occurred earlier, such as the placing response reflex [control group= 12.00 (9.00-15.00 days; POFG=9.50 (9.00-14.00 days] aerial righting reflex [control group=18.00 (17.00-20.00 days; POFG=16.00 (13.00-18.00 days] and unfolding of the external ear [control group=3.00 (3.00-3.00 days; POFG=2.00 (2.00-3.00 days]. CONCLUSION: The Family Budget Survey diet seems to be more detrimental to the physical growth of the pups than to their brain growth, according to the assessed reflexes and physical milestones and measures. This may be due to the low protein content of the diet for rat reproduction and growth combined with adequate fat and essential fatty acid contents. Providing an adequate amount of

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…

Reading a District Budget: Reporter Guide

Science.gov (United States)

McNeil, Michele

2013-01-01

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

A Climate Data Record (CDR) for the global terrestrial water budget: 1984-2010

Science.gov (United States)

Zhang, Yu; Pan, Ming; Sheffield, Justin; Siemann, Amanda L.; Fisher, Colby K.; Liang, Miaoling; Beck, Hylke E.; Wanders, Niko; MacCracken, Rosalyn F.; Houser, Paul R.; Zhou, Tian; Lettenmaier, Dennis P.; Pinker, Rachel T.; Bytheway, Janice; Kummerow, Christian D.; Wood, Eric F.

2018-01-01

Closing the terrestrial water budget is necessary to provide consistent estimates of budget components for understanding water resources and changes over time. Given the lack of in situ observations of budget components at anything but local scale, merging information from multiple data sources (e.g., in situ observation, satellite remote sensing, land surface model, and reanalysis) through data assimilation techniques that optimize the estimation of fluxes is a promising approach. Conditioned on the current limited data availability, a systematic method is developed to optimally combine multiple available data sources for precipitation (P), evapotranspiration (ET), runoff (R), and the total water storage change (TWSC) at 0.5° spatial resolution globally and to obtain water budget closure (i.e., to enforce P - ET - R - TWSC = 0) through a constrained Kalman filter (CKF) data assimilation technique under the assumption that the deviation from the ensemble mean of all data sources for the same budget variable is used as a proxy of the uncertainty in individual water budget variables. The resulting long-term (1984-2010), monthly 0.5° resolution global terrestrial water cycle Climate Data Record (CDR) data set is developed under the auspices of the National Aeronautics and Space Administration (NASA) Earth System Data Records (ESDRs) program. This data set serves to bridge the gap between sparsely gauged regions and the regions with sufficient in situ observations in investigating the temporal and spatial variability in the terrestrial hydrology at multiple scales. The CDR created in this study is validated against in situ measurements like river discharge from the Global Runoff Data Centre (GRDC) and the United States Geological Survey (USGS), and ET from FLUXNET. The data set is shown to be reliable and can serve the scientific community in understanding historical climate variability in water cycle fluxes and stores, benchmarking the current climate, and

Verification of gamma knife based fractionated radiosurgery with newly developed head-thorax phantom

International Nuclear Information System (INIS)

Bisht, Raj Kishor; Kale, Shashank Sharad; Natanasabapathi, Gopishankar; Singh, Manmohan Jit; Agarwal, Deepak; Garg, Ajay; Rath, Goura Kishore; Julka, Pramod Kumar; Kumar, Pratik; Thulkar, Sanjay; Sharma, Bhawani Shankar

2016-01-01

Objective: Purpose of the study is to verify the Gamma Knife Extend™ system (ES) based fractionated stereotactic radiosurgery with newly developed head-thorax phantom. Methods: Phantoms are extensively used to measure radiation dose and verify treatment plan in radiotherapy. A human upper body shaped phantom with thorax was designed to simulate fractionated stereotactic radiosurgery using Extend™ system of Gamma Knife. The central component of the phantom aids in performing radiological precision test, dosimetric evaluation and treatment verification. A hollow right circular cylindrical space of diameter 7.0 cm was created at the centre of this component to place various dosimetric devices using suitable adaptors. The phantom is made of poly methyl methacrylate (PMMA), a transparent thermoplastic material. Two sets of disk assemblies were designed to place dosimetric films in (1) horizontal (xy) and (2) vertical (xz) planes. Specific cylindrical adaptors were designed to place thimble ionization chamber inside phantom for point dose recording along xz axis. EBT3 Gafchromic films were used to analyze and map radiation field. The focal precision test was performed using 4 mm collimator shot in phantom to check radiological accuracy of treatment. The phantom head position within the Extend™ frame was estimated using encoded aperture measurement of repositioning check tool (RCT). For treatment verification, the phantom with inserts for film and ion chamber was scanned in reference treatment position using X-ray computed tomography (CT) machine and acquired stereotactic images were transferred into Leksell Gammaplan (LGP). A patient treatment plan with hypo-fractionated regimen was delivered and identical fractions were compared using EBT3 films and in-house MATLAB codes. Results: RCT measurement showed an overall positional accuracy of 0.265 mm (range 0.223 mm–0.343 mm). Gamma index analysis across fractions exhibited close agreement between LGP and film

Projected Benefits of Federal Energy Efficiency and Renewable Energy Programs - FY 2008 Budget Request

Energy Technology Data Exchange (ETDEWEB)

2007-03-01

This document summarizes the results of the benefits analysis of EERE's programs, as described in the FY 2008 Budget Request. EERE estimates benefits for its overall portfolio and for each of its nine Research, Development, Demonstration, and Deployment (RD3) programs. Benefits for the FY 2008 budget request are estimated for the midterm (2008-2030) and long term (2030-2050).

The Budget and Economic Outlook: Fiscal Years 2003-2012

National Research Council Canada - National Science Library

Crippen, Dan

2002-01-01

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

The Budget and Economic Outlook: Fiscal Years 2001-2010

National Research Council Canada - National Science Library

2000-01-01

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

Comments on the NRC Safety Research Program budget

International Nuclear Information System (INIS)

1979-07-01

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

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.

Budget impact analysis of drugs for ultra-orphan non-oncological diseases in Europe.

Science.gov (United States)

Schlander, Michael; Adarkwah, Charles Christian; Gandjour, Afschin

2015-02-01

Ultra-orphan diseases (UODs) have been defined by a prevalence of less than 1 per 50,000 persons. However, little is known about budget impact of ultra-orphan drugs. For analysis, the budget impact analysis (BIA) had a time horizon of 10 years (2012-2021) and a pan-European payer's perspective, based on prevalence data for UODs for which patented drugs are available and/or for which drugs are in clinical development. A total of 18 drugs under patent protection or orphan drug designation for non-oncological UODs were identified. Furthermore, 29 ultra-orphan drugs for non-oncological diseases under development that have the potential of reaching the market by 2021 were found. Total budget impact over 10 years was estimated to be €15,660 and €4965 million for approved and pipeline ultra-orphan drugs, respectively (total: €20,625 million). The analysis does not support concerns regarding an uncontrolled growth in expenditures for drugs for UODs.

Water Budget Tool

Science.gov (United States)

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

Budget and Actuals

Data.gov (United States)

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

Nuclear budget for FY1991 up 3.6% to 409.7 billion yen

International Nuclear Information System (INIS)

Anon.

1991-01-01

A total of yen409.7 billion was approved for the Governmental nuclear energy draft budget for fiscal 1991 on December 28, as the Cabinet gave its approval. The total, the highest ever, was divided into yen182.6 billion for the general account and yen227.1 billion for the special account for power resources development, representing a 3.6% increase over the ongoing fiscal year's level of yen395.5 billion. The draft budget will be examined for approval of the Diet session by the end of March. The nuclear energy budget devoted to research and development projects governed by the Science and Technology Agency amounts yen306.4 billion, up 3.5% exceeding yen300 billion for the first time. The nuclear budget for the Ministry of International Trade and Industry is yen98.1 billion, up 3.5%. For the other ministries, including the Ministry of Foreign Affairs, yen5.1 billion was allotted to nuclear energy-related projects. The Government had decided to raise the unit cost of the power plant siting promotion subsidies in the special account for power resources development by 25% --- from yen600/kw to yen750/kw --- in order to support the siting of plants. Consequently, the power resources siting account of the special accounts for both STA and MITI showed high levels of growth rates: 6.3% and 7.5%, respectively. (N.K.)

PCTFPeval: a web tool for benchmarking newly developed algorithms for predicting cooperative transcription factor pairs in yeast.

Science.gov (United States)

Lai, Fu-Jou; Chang, Hong-Tsun; Wu, Wei-Sheng

2015-01-01

Computational identification of cooperative transcription factor (TF) pairs helps understand the combinatorial regulation of gene expression in eukaryotic cells. Many advanced algorithms have been proposed to predict cooperative TF pairs in yeast. However, it is still difficult to conduct a comprehensive and objective performance comparison of different algorithms because of lacking sufficient performance indices and adequate overall performance scores. To solve this problem, in our previous study (published in BMC Systems Biology 2014), we adopted/proposed eight performance indices and designed two overall performance scores to compare the performance of 14 existing algorithms for predicting cooperative TF pairs in yeast. Most importantly, our performance comparison framework can be applied to comprehensively and objectively evaluate the performance of a newly developed algorithm. However, to use our framework, researchers have to put a lot of effort to construct it first. To save researchers time and effort, here we develop a web tool to implement our performance comparison framework, featuring fast data processing, a comprehensive performance comparison and an easy-to-use web interface. The developed tool is called PCTFPeval (Predicted Cooperative TF Pair evaluator), written in PHP and Python programming languages. The friendly web interface allows users to input a list of predicted cooperative TF pairs from their algorithm and select (i) the compared algorithms among the 15 existing algorithms, (ii) the performance indices among the eight existing indices, and (iii) the overall performance scores from two possible choices. The comprehensive performance comparison results are then generated in tens of seconds and shown as both bar charts and tables. The original comparison results of each compared algorithm and each selected performance index can be downloaded as text files for further analyses. Allowing users to select eight existing performance indices and 15

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

Science.gov (United States)

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

2015-01-01

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

Budget Constraints Affect Male Rats’ Choices between Differently Priced Commodities

Science.gov (United States)

Kalenscher, Tobias

2015-01-01

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

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

Directory of Open Access Journals (Sweden)

Gabriela MOLĂNESCU

2011-02-01

Full Text Available In the current economic activity conditions, in which the need of financial resources is usually higher than the existing funds, the elaborations of budgets at any level is one of the primary issues, particularly as regards the principle of budgetary balance. Approaches regarding sizing budgets deficits, means of financing and particularly sizing public debt get a series of touches of precise nature for different economies. Actual economic, financial, social and administrative conditions put up a series of problems which impose an extremely serious approach of the potential adverse impact by sizing of budget deficits and public debt over the real possibilities of noninflationary financing. In Romania, in the highly complex framework in which the economic activity takes place, in the attempt to show the place held by the budget deficit, a special role is assigned to determine the share of public financial deficit in the consolidated budget revenue and expenditure. Currently, knowledge and concern for reducing the budget deficit are still of great importance, especially as Romania is facing great difficulties in economic development. Amid deepening structural crisis phenomena, increasing budget deficits financed over a non-inflationary limits comes as an additional factor that contributes to imbalances of the economy. In addition, where budgetary expenditures are targeted to satisfy, primary, the redistribution function and to state subsidies, because of the lack of a real multiplier coefficient, the state budget deficit worsens. Influences such as introducing economic disturbance in the mechanisms which cause them to increase budget deficits can be summarized and grouped into two broad categories: economic influences and psychological influences. Regarding economic influences, we can say that they act strongly and strictly determined by how meanings used to cover budget deficit. The modalities used are subject to an analysis by direct or indirect

Flagellation of Pseudomonas aeruginosa in newly divided cells

Science.gov (United States)

Zhao, Kun; Lee, Calvin; Anda, Jaime; Wong, Gerard

2015-03-01

For monotrichous bacteria, Pseudomonas aeruginosa, after cell division, one daughter cell inherits the old flagellum from its mother cell, and the other grows a new flagellum during or after cell division. It had been shown that the new flagellum grows at the distal pole of the dividing cell when the two daughter cells haven't completely separated. However, for those daughter cells who grow new flagella after division, it still remains unknown at which pole the new flagellum will grow. Here, by combining our newly developed bacteria family tree tracking techniques with genetic manipulation method, we showed that for the daughter cell who did not inherit the old flagellum, a new flagellum has about 90% chances to grow at the newly formed pole. We proposed a model for flagellation of P. aeruginosa.

NITRD Program Supplement to the President`s Budget - FY 2017

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Networking and Information Technology Research and Development, Executive Office of the President — This document is a supplement to the President`s 2017 Budget Request to Congress. It describes the activities planned for FY2017 by the Federal agencies...

NITRD Program Supplement to the President`s Budget - FY 2018

Data.gov (United States)

Networking and Information Technology Research and Development, Executive Office of the President — This document is a supplement to the President`s 2018 Budget Request to Congress. It describes the activities planned for FY2018 by the Federal agencies...

Organizational Conflict In Local Management Budget Planning In Raja Ampat Regency

Directory of Open Access Journals (Sweden)

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

Surface ultrastuctures of the human laryngeal mucosa - observation by an newly developed technique of SEM cinematography

International Nuclear Information System (INIS)

Ohyama, M.; Ohno, I.; Fujita, T.; Adachi, K.

1981-01-01

With the newly-developed techniques of SEM cinematography, surface ultrastructures of the human normal and pathological laryngeal mucosa were demonstrated. The high specialization of the laryngeal mucosa with its marked regional differences stresses the fact that even the squamous epithelium and nonciliated epithelium may play a role of utmost importance. All specimens were obtained after laryngectomy from 10 patients affected by laryngeal cancer which had been treated with or without preoperative irradiation of Lineac in total doses of 3,500-4,500 rad. Special attention was paid to the occurrence of microvilli and microplicae in the normal and pathological mucosa of the larynx, and their morphological and physiological significances were discussed briefly. (Auth.)

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

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2010-07-01

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

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

Science.gov (United States)

2010-07-01

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

ACHP | News | Laura Bush Announces Preserve America Grants Budget

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

14 CFR 1260.72 - Adherence to original budget estimates.

Science.gov (United States)

2010-01-01

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