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.
Moraru Camelia; Popovici Norina
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...
Marri, Anand R.; Ahn, Meesuk; Crocco, Margaret Smith; Grolnick, Maureen; Gaudelli, William; Walker, Erica N.
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…
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.
Khieu Van, Hoang
This study empirically examines the nexus among budget deficit, money supply and inflation by using a monthly data set from January 1995 to December 2012 and a SVAR model with five endogenous variables, inflation, money growth, budget deficit growth, real GDP growth and interest rate. Since real GDP and budget deficit are unavailable on the monthly basis, we interpolate those series using Chow and Lin’s (1971) annualized approach from their annual series. Overall, we found that money growth h...
The Zimbabwean economy is one of the many numbers of countries that has experienced a relatively high fiscal deficit for a prolonged period with the result of a high inflationary environment. This paper examines the deficit-inflation nexus in the Zimbabwean economy and establishes the causal link that runs from the budget deficit to the inflation rate using Johansen (1991, 1995) cointegration technique over the period 1980 – 2005. Due to massive monetization of the budget deficit, significant...
The Zimbabwean economy is one of the countries that once experienced a relatively high fiscal deficit for a prolonged period which resulted in a hyper inflationary environment. This paper examines the deficit-inflation nexus in the Zimbabwean economy and establishes the causal link that runs from the budget deficit to the inflation rate using Johansen (1991, 1995) cointegration technique over the period 1980 to 2005. Due to massive monetization of the budget deficit, significant inflationary ...
Full Text Available In the article, the causes and existence of the state budget deficit are defined. The main source of budget deficit financing in historical retrospective are considered. The most popular government securities which issued in foreign countries are compared in the article. The dynamics of the budget deficit in Ukraine and the sources of its coverage are analyzed in the article. There are three main types of government securities in Ukraine, such as: national currency-denominated government bonds, foreign currency-denominated government bonds and target government bonds. The main market maker of the government bonds' market is National Bank of Ukraine. The volume of resources, which are mobilized from the issue of the national currency-denominated government bonds are major then the volume of resources, which are mobilized from the issue of the foreign currency-denominated government bonds The necessity of further improvement of government securities as an important source of budget deficit financing is emphasized.
Angela Boariu; Irina Bilan
This paper tries to analyse the relations existing between the different ways of financing budget deficit and inflation, underlining the terms of these relations and the involved social and economic effects. An important source of inflation is considered to be the financing of budget deficits by direct appeal to the central bank's resources, nowadays forbidden by law in most countries for its negative impact. Nevertheless, inflation can also appear as a consequence of debt financing of the bu...
Melville, Keith, Ed.
Although designed for participants in the National Issues Forum, this booklet, which describes the impact of the federal deficit and the federal budget process, is also useful for secondary school social studies. The six sections begin with an introduction describing why the deficit grows yearly and why it is difficult for Congress to stop its…
This paper provides evidence on the response of interest rates to Federal budget deficits. A simple model is presented that incorporates the role of monetary policy in the determination of short-run interest rates and that ascribes the effects of government budget imbalances on the term structure of interest rates to uncertainty about the expected evolution of inflation and real interest rates. Empirical results support the view that the term structure of interest rates is affected by Fede...
Marri, Anand R.; Gaudelli, William; Cohen, Aviv; Siegel, Brad; Wylie, Scott; Crocco, Margaret S.; Grolnick, Maureen
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…
Holtz-Eakin, Douglas; Ramlet, Michael J
The federal government faces a daunting fiscal outlook, which makes the budgetary impact of the Patient Protection and Affordable Care Act even more important. The official Congressional Budget Office (CBO) analysis indicates modest deficit reduction over the next ten years and beyond. We examine the underpinnings of the CBO's projection and conclude that it is built on a shaky foundation of omitted costs, premiums shifted from other entitlements, and politically dubious spending cuts and revenue increases. A more comprehensive and realistic projection suggests that the new reform law will raise the deficit by more than $500 billion during the first ten years and by nearly $1.5 trillion in the following decade.
Mesea, Oana Elena
This paper empirically analyzes the impact of budget deficit on the economic development of Romania. Using the OLS estimates for quarterly series for the period from 2001 to 2011, the results of the estimates prove that there is an indirect relationship between budget deficit and economic growth of Romania. According to the best statistically significant model from the three different model tested, we reached the result that one percent rise of budget deficit gives a 1.36 percent fall in real...
This article investigates the causal linkage between budget deficit, monetary mass and inflation in the transition economies. It is focused on the impact of public expenditures growth on money supply growth, and it does not take in account the amount of budget deficit. We test the new hypothesis that inflation is primarily attributable to public finances imbalances. In our model, the money supply growth is function of budget deficit and GDP growth rate; and inflation is a function of money su...
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.
Wakeel, Iftkhar; Ullah, Kafait
This paper tries to analyze the impacts of budget deficit on macroeconomic aspects of Pakistan. In fact the ways through which budget deficit is financed, can affect money supply, output, exchange rate and then foreign trade. Annual data for the period 1970-2010 has been taken for analysis. ADF test
and FY2009, and corporate income tax receipts fell even more sharply. Federal deficits, according to OMB and CBO projections, will likely be high...gains receipts can be especially sensitive to cyclical economic conditions. Asset values and corporate profits—and thus federal corporate income tax and
Full Text Available Objectives: Public imbalances can cause extensive problems both on public finances and economy. Regardless of the constitution and destination of funds it is absolutely necessary to verify their correct accounting, collection type and expense in accordance with applicable regulations, and if due attention is paid to obtain an optimal balance between resources and results. Therefore it is useful to study the role of public audit in the formation and use of public funds to indicate its impact on the budget balance. Prior Work: This paper presents the evolution of synthetic budgetary indicators during 2010 - 2013 and the impact that the external public audit had on the budget deficit. Approach: In order to highlight the importance and necessity of public audit activity it has been analyzed its influence in the formation and use of public funds and the extent of implementation of the recommendations made in the audit reports. Results: In the study conducted we have set out several conclusions regarding definite reality according to which financial resources materialize a large part of GDP, so that advocates for public performance of the audit. Implications: The need for public audit can be viewed through the prism of the three classes of economic and financial interests, namely: the interests of public entities, third party interests of consumers of public goods and services and state interests. Value: This paper highlights the importance and the impact of public external audit activity on public financial funds and invites the interested readers on the topic to get involved by providing feedback in order to improve this activity in Romania.
Full Text Available Aim/purpose - This paper examines the relationship between budget deficits and selected macroeconomic variables in Tanzania for the period spanning from 1966 to 2015. Design/methodology/approach - The paper uses Vector autoregression (VAR - Vector Error Correction Model (VECM and variance decomposition techniques. The Johansen's test is applied to examine the long run relationship among the variables under study. Findings - The Johansen's test of cointegration indicates that the variables are cointegrated and thus have a long run relationship. The results based on the VAR-VECM estimation show that real GDP and exchange rate have a negative and significant relationship with budget deficit whereas inflation, money supply and lending interest rate have a positive one. Variance decomposition results show that variances in the budget deficits are mostly explained by the real GDP, followed by inflation and real exchange rate. Research implications/limitations - Results are very indicative, but highlight the importance of containing inflation and money supply to check their effects on budget deficits over the short run and long-run periods. Also, policy recommendation calls for fiscal authorities in Tanzania to adopt efficient and effective methods of tax collection and public sector spending. Originality/value/contribution - Tanzania has been experiencing budget deficit since the 1970s and that this budget deficit has been blamed for high indebtedness, inflation and poor investment and growth. The paper contributes to the empirical debate on the causal relationship between budget deficits and macroeconomic variables by employing VAR-VECM and variance decomposition approaches.
... 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...
Kucher Galyna V.
Full Text Available Scientific approaches to the role, influence and peculiarities of usage of budget deficit as an instrument for ensuring social development both in Ukraine and in the EU countries have been disclosed. Influence of certain types of budget deficit on the economic system has been explained and expediency of considering the fluctuations of exchange rate, along with conditions of attraction of credit resources for definition of the operational budget deficit, has been substantiated. The practical results include the analysis of budget deficit indicators in Ukraine and in the EU countries, as well as the factors that determined their change. Both the national and the international experience, cyclical economic development, crisis events in the economy have demonstrated that the budget deficit is an important instrument of financial policy. Its usage helps to reduce the negative impact and to ensure a way out of the economic crisis. The budget deficit is an effective lever for macroeconomic management, which should be actively used to accelerate economic growth in the developing countries in the context of globalization.
An approach to institutional budgeting designed to alleviate accumulated deficits is described. The proposal introduces flexibility into the salary component, alleviating cash flow difficulties in the short to medium term and encouraging more proactive budgeting, by allowing employees to contract for reduced annual salary in exchange for reduced…
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
Harries, J. E.; Russell, J. E.; Hanafin, J. A.; Brindley, H.; Futyan, J.; Rufus, J.; Kellock, S.; Matthews, G.; Wrigley, R.; Last, A.; Mueller, J.; Mossavati, R.; Ashmall, J.; Sawyer, E.; Parker, D.; Caldwell, M.; Allan, P. M.; Smith, A.; Bates, M. J.; Coan, B.; Stewart, B. C.; Lepine, D. R.; Cornwall, L. A.; Corney, D. R.; Ricketts, M. J.; Drummond, D.; Smart, D.; Cutler, R.; Dewitte, S.; Clerbaux, N.; Gonzalez, L.; Ipe, A.; Bertrand, C.; Joukoff, A.; Crommelynck, D.; Nelms, N.; Llewellyn-Jones, D. T.; Butcher, G.; Smith, G. L.; Szewczyk, Z. P.; Mlynczak, P. E.; Slingo, A.; Allan, R. P.; Ringer, M. A.
This paper reports on a new satellite sensor, the Geostationary Earth Radiation Budget (GERB) experiment. GERB is designed to make the first measurements of the Earth's radiation budget from geostationary orbit. Measurements at high absolute accuracy of the reflected sunlight from the Earth, and the thermal radiation emitted by the Earth are made every 15 min, with a spatial resolution at the subsatellite point of 44.6 km (north south) by 39.3 km (east west). With knowledge of the incoming solar constant, this gives the primary forcing and response components of the top-of-atmosphere radiation. The first GERB instrument is an instrument of opportunity on Meteosat-8, a new spin-stabilized spacecraft platform also carrying the Spinning Enhanced Visible and Infrared (SEVIRI) sensor, which is currently positioned over the equator at 3.5°W. This overview of the project includes a description of the instrument design and its preflight and in-flight calibration. An evaluation of the instrument performance after its first year in orbit, including comparisons with data from the Clouds and the Earth's Radiant Energy System (CERES) satellite sensors and with output from numerical models, are also presented. After a brief summary of the data processing system and data products, some of the scientific studies that are being undertaken using these early data are described. This marks the beginning of a decade or more of observations from GERB, as subsequent models will fly on each of the four Meteosat Second Generation satellites.
Full Text Available This paper differs from scientific papers describing current research. In line with the theme of this special issue, it challenges conventional risk management practice against the background of former research results successfully finished decades ago. It is well-known that conventional practice frequently results in budget overruns of large projects. International reviews document that. Severe delays of schedules are also well-known. This paper describes successful research results from almost three decades ago, which successfully challenges this severe problem and has led to new practices. The research involved is an unusual mix: Scandinavian researchers from psychology, statistical theory and engineering economy. The resulting procedure has been widely used since around 1990 and challenges conventional procedures. The procedure is documented to be able to yield statistically correct prognoses, when the “rules of the game” have been correctly followed. After a short summary of the basic situation, this paper summarizes the research, followed by some resulting experiences, focusing on two recent studies each of 40 infrastructures and other major projects. In both sets, the actual final cost largely equaled the expected project cost. This result is a marked change from international past and present experience. Finally, the need for further research and progress is discussed.
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
Nikoloski, Aleksandar; Nedanovski, Pece
Having a balanced budget is very important for achieving long-term and stable economic growth in everyone country.Namely, the budget itself is a very powerful and useful tool and instrument for defining and realizing development policies in acountry. The usefulness and the efficiency of this instrument largely depend on whether it is balanced or in deficit. Structural budgetdeficit cannot be analyzed if abstracted and separated because it influences large number of macroeconomic trends, but i...
Greenhut, Melvin L.; Smithson, Charles W.
In this booklet, one of a series intended to apply economic principles to major social and political issues of the day, an analogy is drawn between the dire predictions once made about the energy crisis and those now being made about a budget crisis. Concerns about the deficit have centered on inflation, interest rates, and growth of the economy.…
Hatfield, Elizabeth; Dicks, Elizabeth; Parfrey, Patrick
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.
Full Text Available The problems of deficit and debt are the traditional drivers of the recession in the past. Due to the high impact of the budget deficit to increase in indebtedness and deterioration of a macroeconomic performance, the European Union in Maastricht Treaty and later in the Pact of Stability and Growth strictly defined fiscal criteria which the member states should adhere to. Fiscal criteria are particularly important when it comes to candidate countries for EU membership. The aim of this paper is that, through theoretical and empirical basis perform a comparative analysis of the budget deficit in EU countries and candidates for membership in the EU, to rank the 34 countries according to the criteria of public finances and to show the causality between the candidate countries for membership of the EU and EU member states.
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%.
Henning Bohn; Robert P. Inman
Most states (Vermont is the exception) have a constitutional or statutory limitation restricting their ability to run deficits in the state's general fund. Balanced budget limitations may be either prospective or beginning-of-the-year requirements or retrospective or end-of-the-year requirements. Using budget data from a panel of 47 U.S. states for the period 1970-1991, the analysis finds that states with end-of-the-year (not prospective) balance requirements enforced as constitutional (not s...
Approved for public release; distribution is unlimited. This thesis documents findings on the relationship of government budget deficits and defense spending for France, Germany, Greece, and the United Kingdom in detail and for NATO and OECD country collectives. The thesis topic is relevant, as many European countries are justifying their recent cuts in defense spending with high government budget deficits. The author looked at different data sources and metrics to graphically analyze the ...
All manager in business and industry routinely have to decide how to allocate discretionary resources, whether money or people, to optimize the performance of their organizations. These decisions invariably require choices among projects that produce fundamentally different kinds of effects on the organization. Some things are done to eliminate existing problems. Others are done to eliminate potential problems which may never develop. Still others are done to bring about predicted improvements, which also may or may not ever be achieved. This paper discusses the important characteristics required of good project evaluation systems and describes a practical implementation of such a system at several nuclear electric utilities
Cebula, Richard; Toma, Michael
This study investigates the hypothesis that higher federal budget deficits act to increase the degree of federal personal income tax evasion in the U.S. Using annual data on aggregate personal income tax evasion for the period 1961-1997, 1997 being the most recent year for which all of the needed data are currently available, and allowing for such factors as income tax rates, IRS tax return audit rates, the Vietnam War, and the Watergate scandal, it is found that income tax evasion is an incr...
Frances, Carol; Harrison, Jim
This newsletter discusses factors that shape federal education funding policies. It examines the size of the federal deficit and its progress, as well as the factors affecting the resources available for education. The 1993 interest on the federal debt is projected to be $314 billion and payments such as these have held down funding for student…
Using quarterly data and dealing with the ex post real rates on three month U.S. Treasury bills and 20 year U.S. Treasury bonds, this empirical note has estimated an IS-LM based regression by 2SLS. The results indicate that the budget deficit raises the slope of the yield curve. Furthermore, to the extent that private sector capital formation is sensitive to longer term real interest rates in the United States, federal budget deficits lead to crowding out of private investment and hence to sl...
Knight, Joe; Angus, Brad; Case, John
If your work involves projects, then this book is for you. It will show every company owner and project manager—at businesses large and small—how to run projects differently. You’ll benefit if you’ve ever: • been over budget on a project • exceeded a timeline on a project • worked on a project that completely stalled as you neared the finish line • lost money on a sure-thing project and had no idea why • noticed that scope and feature creep held you back • watched a project take three times as long as planned • felt too embarrassed to perform a review of your successes and failures • wondered whether your project actually made any money By the time you finish the book, you’ll be ready to implement Project Management for Profit in your own company—and be prepared to keep your projects on track and on budget.
Dalian Marius DORAN
Full Text Available The article aims to research impact of budget balance, whether surplus or deficit, on the main indicator characterizing the economic growth of a country, namely GDP and the inflation rate in the 27 European Union Member States and the United Kingdom. For this analysis was used panel data, taking into account the period from 2001 to 2015. The method used for the analysis is the linear regression with fixed effects and with Driscoll-Kraay standard errors. The dependent variables are the growth rate of real GDP and the inflation rate, and the independent variable is the budget balance (surplus or deficit. The results obtained after using econometric software Stata shows a positive impact of budget balance on growth in the European Union for the analyzed period.
Mazzoni, A.; Heggy, E.; Scabbia, G.
Water scarcity in the Arabian Peninsula and North Africa is accentuated by forecasted climatic variability, decreasing precipitation volumes and projected population growth, urbanization and economic development, increasing water demand. These factors impose uncertainties on food security and socio-economic stability in the region. We develop a water-budget model combining hydrologic, climatic and economic data to quantify water deficit volumes and groundwater depletion rates for the main aquifer systems in the area, taking into account three different climatic scenarios, and calculated from the precipitation forecast elaborated in the CSIRO, ECHAM4 and HADCM3 global circulation models from 2016 to 2050 over 1-year intervals. Water demand comprises water requirements for each economic sector, derived from data such as population, GDP, cropland cover and electricity production, and is based upon the five different SSPs. Conventional and non-conventional water resource supply data are retrieved from FAO Aquastat and institutional databases. Our results suggest that in the next 35 years, in North Africa, only Egypt and Libya will exhibit severe water deficits with respectively 44% and 89.7% of their current water budgets by 2050 (SSP2-AVG climatic scenario), while all the countries in the Arabian Peninsula will be subjected to water stress; the majority of small-size aquifers in the Arabian Peninsula will reach full depletion by 2050. In North Africa, the fossil aquifers' volume loss will be 1-15% by 2050, and total depletion within 200-300 years. Our study suggests that (1) anthropogenic drivers on water resources are harsher than projected climatic variability; (2) the estimated water deficit will induce substantial rise in domestic food production's costs, causing higher dependency on food imports; and (3) projected water deficits will most strongly impact the nations with the lowest GDPP, namely Egypt, Yemen and Libya.
Keiser, Meagan [Statoil, Stavanger (Norway)
In accordance with the Statement of Project Objectives (SOPO) agreed to between the Department of Energy (“DOE”) and Statoil for the Hywind Maine project, Statoil hereby submits a Budget Period 1 Summary Report which includes accomplishments for the project. The report includes summaries of the other submitted reports (see Section 1.2-2) and progress regarding innovations leading to potential reductions in the Cost of Energy (see Section 3). The Hywind Demo project, the world’s first full-scale 2.3 megawatts (MW) floating wind turbine, installed at a water depth of 200 meter (m), 10 kilometer (km) off the coast of Norway, has proven that the Hywind floating substructure is a suitable platform for conventional multi- MW turbines. A principal goal of the Hywind Maine Project was to leverage that experience, both to demonstrate the commercial feasibility of the technology and to further develop and optimize the technology all in order to bring the costs down in a larger scale development. With the Hywind Maine Project, Statoil planned to deploy four turbines of 3 MW in approximately 140 meters water depth. Although the project in Maine will not move forward, much value was gained through the BP1 work package. Advanced modeling related to the design basis, which will have applicability beyond the Maine project, was completed. In addition, initial supply chain analyses were conducted, which will help assist with development of updated cost of energy models. Geophysical and various environmental surveys were also conducted, the results of which Statoil has committed to share publicly, and which will help build a database of information that future developers may be able to access. Finally, Statoil gained a greater understanding of the US offshore wind industry and related markets, which will assist the company as it looks for full-scale, commercial opportunities.
Tan, Zhengxi; Liu, Shuguang
Increasing demand for food and biofuel feedstocks may substantially affect soil nutrient budgets, especially in the United States where there is great potential for corn (Zea mays L) stover as a biofuel feedstock. This study was designed to evaluate impacts of projected stover harvest scenarios on budgets of soil nitrogen (N), phosphorus (P), and potassium (K) currently and in the future across the conterminous United States. The required and removed N, P, and K amounts under each scenario were estimated on the basis of both their average contents in grain and stover and from an empirical model. Our analyses indicate a small depletion of soil N (−4 ± 35 kg ha−1) and K (−6 ± 36 kg ha−1) and a moderate surplus of P (37 ± 21 kg ha−1) currently on the national average, but with a noticeable variation from state to state. After harvesting both grain and projected stover, the deficits of soil N, P, and K were estimated at 114–127, 26–27, and 36–53 kg ha−1 yr−1, respectively, in 2006–2010; 131–173, 29–32, and 41–96 kg ha−1 yr−1, respectively, in 2020; and 161–207, 35–39, and 51–111 kg ha−1 yr−1, respectively, in 2050. This study indicates that the harvestable stover amount derived from the minimum stover requirement for maintaining soil organic carbon level scenarios under current fertilization rates can be sustainable for soil nutrient supply and corn production at present, but the deficit of P and K at the national scale would become larger in the future.
This paper introduces the event that the 2009 and 2010 budgets for the Yucca Mountain Spent Fuel Disposal Project is cut. The political, ethnical, technical, economical and resource recycling reasons for the budget cutting are analyzed. It is proposed that the strong objection of Senator Harry Reid and the political consideration are the main reasons for budget cutting. Many objections on the budget cutting are also introduced. (authors)
New America Foundation, 2012
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…
There were significant positive long-run relationships between the capital stock, ... however, be to use the budget to create the necessary public investments in capital ... linkages with agriculture and industry to generate good future returns.
Full Text Available The financial crises had a strong impact on the public finance sectors from European countries. Even if in 2007 they started from relative good fiscal positions, the public debt and the budgetary deficits considerably deteriorated and registered historic values in European Union. With all measures taken to stimulate the economy, is a very favourable scenario to return at the taxes level from 2007. The aggregate numbers regarding the deficit and public debt incline to disguise the different evolutions of the European Union member states. The strong deterioration of fiscal indicators is caused by the automat effect of the economic productivity and also by measures taken by the governments of the member states. The past experiences can help to evaluate the fiscal measures that must be adopted in order to reduce the public debt and the deficit, without having an universal solution for all countries. Very important is the existing context for the implementation of adopted measures.
... of appropriate programs, plans, or projects for advertising, sales promotion, other promotion, and... HASS AVOCADO PROMOTION, RESEARCH, AND INFORMATION Hass Avocado Promotion, Research, and Information... promotion, industry information, consumer information, and related research programs, plans, and projects...
Levas, Stephen; Grottoli, Andréa G.; Schoepf, Verena; Aschaffenburg, Matthew; Baumann, Justin; Bauer, James E.; Warner, Mark E.
Annual coral bleaching events due to increasing sea surface temperatures are predicted to occur globally by the mid-century and as early as 2025 in the Caribbean, and severely impact coral reefs. We hypothesize that heterotrophic carbon (C) in the form of zooplankton and dissolved organic carbon (DOC) is a significant source of C to bleached corals. Thus, the ability to utilize multiple pools of fixed carbon and/or increase the amount of fixed carbon acquired from one or more pools of fixed carbon (defined here as heterotrophic plasticity) could underlie coral acclimatization and persistence under future ocean-warming scenarios. Here, three species of Caribbean coral— Porites divaricata, P. astreoides, and Orbicella faveolata—were experimentally bleached for 2.5 weeks in two successive years and allowed to recover in the field. Zooplankton feeding was assessed after single and repeat bleaching, while DOC fluxes and the contribution of DOC to the total C budget were determined after single bleaching, 11 months on the reef, and repeat bleaching. Zooplankton was a large C source for P. astreoides, but only following single bleaching. DOC was a source of C for single-bleached corals and accounted for 11-36 % of daily metabolic demand (CHARDOC), but represented a net loss of C in repeat-bleached corals. In repeat-bleached corals, DOC loss exacerbated the negative C budgets in all three species. Thus, the capacity for heterotrophic plasticity in corals is compromised under annual bleaching, and heterotrophic uptake of DOC and zooplankton does not mitigate C budget deficits in annually bleached corals. Overall, these findings suggest that some Caribbean corals may be more susceptible to repeat bleaching than to single bleaching due to a lack of heterotrophic plasticity, and coral persistence under increasing bleaching frequency may ultimately depend on other factors such as energy reserves and symbiont shuffling.
Full Text Available movements and sustainability of the public debt in the period up to 2013. It is shown that changes in the public debt come from the effect of the primary deficit created, stockflow adjustment, the real growth of the GDP and real interest rates. On the basis of results of the European Communities (2009 a statistical estimate is given of the trends in the primary deficit for EU-12, after which the model is adjusted to Croatian figures. The projection of stock-flow adjustment is undertaken from a projection of the primary deficit, due to the relatively strong negative correlation between those two variables in the past, whilst the projection of the real growth rate of the GDP and real interest rates is significantly simplified. The main hypothesis tested is that the ratio of the public debt in the GDP up to 2013 does not exceed the margin of sustainability prescribed in the Maastricht criterion of 60%, which is finally confirmed by this analysis.
Richey, John B.
A discussion of international sponsored research program administration looks at budgeting, costs, and procedures for both projects with in-country business operations in developing nations and projects with long-term residential assignments. It is intended for university administrators providing new services to faculty working on international…
Raudla, Ringa; Karo, Erkki; Valdmaa, Kaija; Kattel, Rainer
The main goal of the paper is to explore--both theoretically and empirically--the implications of project-based research funding for budgeting and financial management at public universities. The theoretical contribution of the paper is to provide a synthesized discussion of the possible impacts of project-based funding on university financial…
Linda S. Heath; James E. Smith
Estimates of uncertainty are presented for projections of forest carbon inventory and average annual net carbon flux on private timberland in the US using the model FORCARB. Uncertainty in carbon inventory was approximately ±9% (2000 million metric tons) of the estimated median in the year 2000, rising to 11% (2800 million metric tons) in projection year 2040...
Tan, Zhengxi; Liu, Shu-Guang
Corn (Zea mays L.) stover has been identified as a prime feedstock for biofuel production in the U.S. Corn Belt because of its perceived abundance and availability, but long-term stover harvest effects on regional nutrient budgets have not been evaluated. We defined the minimum stover requirement (MSR) to maintain current soil organic carbon levels and then estimated current and future soil carbon (C), nitrogen (N), phosphorus (P), and potassium (K) budgets for various stover harvest scenarios. Analyses for 2006 through 2010 across the entire Corn Belt indicated that currently, 28 Tg or 1.6 Mg ha−1 of stover could be sustainably harvested from 17.95 million hectares (Mha) with N, P, and K removal of 113, 26, and 47 kg ha−1, respectively, and C removal for that period was estimated to be 4.55 Mg C ha−1. Assuming continued yield increases and a planted area of 26.74 Mha in 2050, 77.4 Tg stover (or 2.4 Mg ha−1) could be sustainably harvested with N, P, and K removal of 177, 37, and 72 kg ha−1, respectively, along with C removal of ∼6.57 Mg C ha−1. Although there would be significant variation across the region, harvesting only the excess over the MSR under current fertilization rates would result in a small depletion of soil N (−5 ± 27 kg ha−1) and K (−20 ± 31 kg ha−1) and a moderate surplus of P (36 ± 18 kg ha−1). Our 2050 projections based on continuing to keep the MSR, but having higher yields indicate that soil N and K deficits would become larger, thus emphasize the importance of balancing soil nutrient supply with crop residue removal.
DeWeaver, Eric [National Science Foundation (NSF), Washington, DC (United States); Patterson, Michael [US CLIVAR Project Office (USCPO),Washington DC (United States)
The primary goal of the US Climate Variability and Predictability (CLIVAR) Project Office is to enable science community planning and implementation of research to understand and predict climate variability and change on intraseasonal-to-centennial timescales, through observations and modeling with emphasis on the role of the ocean and its interaction with other elements of the Earth system, and to serve the climate community and society through the coordination and facilitation of research on outstanding climate questions.
Full Text Available The issues of public debt and budget deficit are regulated by constitutions (e.g. of Poland, Germany, Spain as well as by the law of the European Union. The constitutional regulations concerning public debt and deficit are norms primarily directed at governments and parliaments. However, these regulations mainly have a preventive and auxiliary character and cannot by themselves stop the debt level of the state from increasing. Financial aims concerning debt and deficit can be achieved by non-financial methods, i.e. through the appropriate social and economic policies implemented by the authorities enjoying considerable social respect. The EU regulations regarding public debt and deficit can only be implemented with the instruments of the national law. The set of the EU regulations limiting the budgetary powers of member states, including the budgetary powers of governments and national parliaments, are questionable and undermine the authority of the state.
... Preference § 170.915 May tribal employment taxes or fees be included in an IRR project budget? Yes. The cost of tribal employment taxes or fees may be included in the budget for an IRR program or project... 25 Indians 1 2010-04-01 2010-04-01 false May tribal employment taxes or fees be included in an IRR...
Driscoll, Frederick [Statoil Wind US LLC, Washington, DC (United States); Platt, Andrew [Statoil Wind US LLC, Washington, DC (United States); Sirnivas, Senu [Statoil Wind US LLC, Washington, DC (United States)
This project was performed under the Work for Others—Funds in Agreement FIA-14-1793 between Statoil and the Alliance for Sustainable Energy, manager and operator of the National Renewable Energy Laboratory (NREL). To support the development of a 6-MW spar-mounted offshore wind turbine, NREL performed tasks on behalf of Statoil in the following three categories: 1. Design and analysis 2. Wake modeling 3. Concept resource assessment. This document summarizes the work performed in Work Package (WP) 3, where the spatial variability and influence that relevant parameters have on levelized cost of energy (LCOE) were analyzed. The study allows Statoil to identify areas of interest for floating wind technology and the Hywind concept in particular. This report describes the results of a study that NREL conducted to provide targeted insight into the United States (U.S.) offshore wind resource area that Statoil can use for taking strategic decisions about how to commercialize and market the company’s Hywind technology. The report centers on a new spatio-economic methodology that NREL has developed to assess how variability in spatial parameters can influence levelized cost of energy (LCOE) for different technologies. The method combines wind plant performance modeling, economic modeling, and national geospatial data layers to estimate the cost of potential projects using Hywind technology, considering the following parameters: • Water depth • Possible inshore assembly areas • Wind resource • Existing grid features and potential connection points • Wave regime • Environmentally sensitive areas • Seabed conditions • Competitive use areas • Prospective staging ports The scope of the study covers the major offshore regions within the contiguous United States, including the Atlantic Ocean, Gulf of Mexico, Pacific Ocean, and the Great Lakes. The spatio-economic assessment extends to 92 km (50 nm) off of the nearest land mass, consistent with the available data
A model for the non-oil production side of the Kuwaiti economy was developed and estimated. The model, then, was simulated according to various scenarios designed to eliminate the budget deficit by the year 2000, in order to examine the effect on the non-oil sector of the economy. The results indicate that, in terms of its impact on non-oil GDP, the extreme case scenario is harsh, bringing down the level of non-oil GDP by more than 20% by the year 2000 from its level in 1993. The impact on the budget deficit may be very positive, but non-oil production and consumption will decline very rapidly, creating widespread hardship across all economic sectors. The results suggest a better option lies in adopting either of two intermediate case scenarios. While each of these will also cause a decline in non-oil GDP, it will not be to the extent caused by the extreme case scenario
Yakovlev, D.; Yushkov, E.; Pryakhin, A.; Bogatyreova, M.
The issues of R&D project performance and their prospects are closely concerned with knowledge management. In the initial stages of the project development, it is the quality of the project evaluation that is crucial for the result and generation of future knowledge. Currently there does not exist any common methodology for the evaluation of new R&D financed by the budget. Suffice it to say, the assessment of scientific and technical projects (ST projects) varies greatly depending on the type of customer - government or business structures. An extensive methodological groundwork was formed with respect to orders placed by business structures. It included “an internal administrative order” by the company management for the results of STA intended for its own ST divisions. Regretfully this is not the case with state orders in the field of STA although the issue requires state regulation and official methodological support. The article is devoted to methodological assessment of scientific and technical effectiveness of studies performed at the expense of budget funds, and suggests a new concept based on the definition of the cost-effectiveness index. Thus, the study reveals it necessary to extend the previous approach to projects of different levels - micro-, meso-, macro projects. The preliminary results of the research show that there must be a common methodological approach to underpin the financing of projects under government contracts within the framework of budget financing and stock financing. This should be developed as general guidelines as well as recommendations that reflect specific sectors of the public sector, various project levels and forms of financing, as well as different stages of project life cycle.
Mariana Rodica ŢÎRLEA
Full Text Available In order to anticipate the future of an investment project, we must understand the past and present of an enterprise. The income and expenses budget in an investment project, is drafted based on the enterprise’s historical data, carrying out all the profitability calculations on existing cash flows, supporting an anticipation, a full forecast of all the elements targeting the future investment project. The budget is an operational plan, a planning and control tool, based on knowledge. The financial projections are aimed at three or five years timeframes and they include the company’s revenue and expenditure forecasting, taking into account the need for capital coming from the company’s own sources, additional capital needs and the financing methods, based on professional judgment that scientifically calculates the expected efficiency. The procedure for having an investment project approved implies the existence of a typical documentation, involving, besides the financing request, the drafting of an income and expenses budget, for a 3 to 5 years timeframe.
Saxena, Shekhar; Sharan, Pratap; Saraceno, Benedetto
Very little information is available on budget and financing of mental health services in the world. During year 2001, WHO collected information from all countries on resources available for mental health care as a part of Project Atlas. The present report seeks to describe the situation regarding federal budgets and financing of mental health care at the country level. It also examines the association between relative allocation of health budget to mental health and mental health policy, programme and resource indicators in 89 countries. The information was collected through a questionnaire (with an accompanying glossary) that was sent to the mental health focal point in the Ministry of Health of each country. Eighty nine countries provided information on their mental health budget as a proportion of health budget. In addition, information was obtained on policy, programme and mental health resource indicators (beds, personnel, services to special population and availability of drugs). The results showed that 32% of 191 countries did not have a specified budget for mental health. Of the 89 countries that supplied the requisite information 36% spent less than 1% of their total health budget on mental health. Many countries from Africa (79%) and the South East Asia (63%) were in this subgroup. Comparison with the Global Burden of Disease data showed a marked disparity between burden and resources. Lower income countries allocated a lesser proportion of their health budget on mental health in comparison to higher income countries. The primary method of financing mental health care in most countries was tax-based (60.2%), but many low-income countries depended on out-of-pocket expenditure (16.4%). The presence of mental health policies and programmes in general was not associated with the proportion of health budget allocated to mental health. Counties categorized based on the proportion of mental health budget to health budget, differed significantly in terms of
Etnyre, Vance A.; Black, Ken U.
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.
Kollar, Lenka; Mathews, Caroline E.
This study examines the past trends and evolution of safeguards over time and projects growth through 2030. The report documents the amount of nuclear material and facilities under safeguards from 1970 until present, along with the corresponding budget. Estimates for the future amount of facilities and material under safeguards are made according to non-nuclear-weapons states (NNWS) plans to build more nuclear capacity and sustain current nuclear infrastructure. Since nuclear energy is seen as a clean and economic option for base load electric power, many countries are seeking to either expand their current nuclear infrastructure, or introduce nuclear power. In order to feed new nuclear power plants and sustain existing ones, more nuclear facilities will need to be built, and thus more nuclear material will be introduced into the safeguards system. The projections in this study conclude that a zero real growth scenario for the IAEA safeguards budget will result in large resource gaps in the near future.
Kollar, Lenka; Mathews, Caroline E.
This study examines the past trends and evolution of safeguards over time and projects growth through 2030. The report documents the amount of nuclear material and facilities under safeguards from 1970 until present, along with the corresponding budget. Estimates for the future amount of facilities and material under safeguards are made according to non-nuclear-weapons states’ (NNWS) plans to build more nuclear capacity and sustain current nuclear infrastructure. Since nuclear energy is seen as a clean and economic option for base load electric power, many countries are seeking to either expand their current nuclear infrastructure, or introduce nuclear power. In order to feed new nuclear power plants and sustain existing ones, more nuclear facilities will need to be built, and thus more nuclear material will be introduced into the safeguards system. The projections in this study conclude that a zero real growth scenario for the IAEA safeguards budget will result in large resource gaps in the near future.
Aminbakhsh, Saman; Gunduz, Murat; Sonmez, Rifat
The inherent and unique risks on construction projects quite often present key challenges to contractors. Health and safety risks are among the most significant risks in construction projects since the construction industry is characterized by a relatively high injury and death rate compared to other industries. In construction project management, safety risk assessment is an important step toward identifying potential hazards and evaluating the risks associated with the hazards. Adequate prioritization of safety risks during risk assessment is crucial for planning, budgeting, and management of safety related risks. In this paper, a safety risk assessment framework is presented based on the theory of cost of safety (COS) model and the analytic hierarchy process (AHP). The main contribution of the proposed framework is that it presents a robust method for prioritization of safety risks in construction projects to create a rational budget and to set realistic goals without compromising safety. The framework provides a decision tool for the decision makers to determine the adequate accident/injury prevention investments while considering the funding limits. The proposed safety risk framework is illustrated using a real-life construction project and the advantages and limitations of the framework are discussed. Copyright © 2013 National Safety Council and Elsevier Ltd. All rights reserved.
Full Text Available Large amounts of unspent funds budgeted for implementing development projects have been recovered from Nigeria’s public officials since President Yar Adua directed in 2007 that responsible Nigerian Ministries, Departments and Agencies (MDAs must refund such funds at the end of every fiscal year. While unspent funds recovery represents some progress in the “war on corruption” entrenched by previous governments in the 1980s, the current policy limited by concentrating narrowly on recovery of financial resources thereby excluding accounting for other project resources (human skills application, time management or optimization among others that are usually applied to project implementation but lost through public officers’ failure and/or delays to implement planned projects. This article examines the magnitude of unspent funds recently recovered by the government from its various ministries, departments and agencies (MDAs. The general objective of this article is to contribute towards improving the development project management culture in Nigeria. The specific objectives are: To highlight the magnitude of unspent funds in Nigeria’s MDAs; and to show some adverse consequences of failing (or delaying to spend funds allocated in the budget forimplementing projects in economic sectors and on the pursuit of development objectives. Survey and description methods were used. Data on the refund of unspent funds was obtained from secondary sources (records of MDAs and analysed using qualitative and simple quantitative techniques. Results show that a high rate of projects delay and /or abandonment was discovered shortly after the inauguration of President Yar’ Adua and his administration in May 2007. Although some project funds have been recovered, other project resources (time wasted, human skills/hours and development benefits that would have accrued from completion of the planned and financed projects have not been recovered but lost. The fact
Jung, Chun-Yong; Shin, Ho-Jeong; Jang, Chan Joo; Kim, Hyung-Jin
The summer monsoon considerably affects water resource and natural hazards including flood and drought in East Asia, one of the world's most densely populated area. In this study, we investigate future changes in summer precipitation over East Asia induced by global warming through dynamical downscaling with the Weather Research and Forecast model. We have selected a global model from the Coupled Model Intercomparison Project Phase 5 based on an objective evaluation for East Asian summer monsoon and applied its climate change under Representative Concentration Pathway 4.5 scenario to a pseudo global warming method. Unlike the previous studies that focused on a qualitative description of projected precipitation changes over East Asia, this study tried to identify the physical causes of the precipitation changes by analyzing a local moisture budget. Projected changes in precipitation over the eastern foothills area of Tibetan Plateau including Sichuan Basin and Yangtze River displayed a contrasting pattern: a decrease in its northern area and an increase in its southern area. A local moisture budget analysis indicated the precipitation increase over the southern area can be mainly attributed to an increase in horizontal wind convergence and surface evaporation. On the other hand, the precipitation decrease over the northern area can be largely explained by horizontal advection of dry air from the northern continent and by divergent wind flow. Regional changes in future precipitation in East Asia are likely to be attributed to different mechanisms which can be better resolved by regional dynamical downscaling.
Anita V. Sotnikova
Full Text Available Article is devoted to a problem of effective distribution of the general budget of a portfolio between the IT projects which are its part taking into ac-count their priority. The designated problem is actual in view of low results of activity of the consulting companies in the sphere of information technologies.For determination of priority of IT projects the method of analytical networks developed by T. Saati is used. For the purpose of application of this method the system of criteria (indicators reflecting influence of IT projects of a portfolio on the most significant purposes of implementation of IT projects of a portfolio is developed. As system of criteria the key indicators of efficiency defined when developing the Balanced system of indicators which meet above-mentioned requirements are used. The essence of a method of analytical net-works consists in paired comparison of key indicators of efficiency concerning the purpose of realization of a portfolio and IT projects which are a part of a portfolio. Result of use of a method of analytical networks are coefficients of priority of each IT project of a portfolio. The received coefficients of priority of IT projects are used in the offered model of distribution of the budget of a portfolio between IT projects. Thus, the budget of a portfolio of IT projects is distributed between them taking into account not only the income from implementation of each IT project, but also other criteria, important for the IT company, for example: the degree of compliance of the IT project to strategic objectives of the IT company defining expediency of implementation of the IT project; the term of implementation of the IT project determined by the customer. The developed model of distribution of the budget of a portfolio between IT projects is approved on the example of distribution of the budget between IT projects of the portfolio consisting of three IT projects. Taking into account the received
Alunno-Bruscia, M.; v.d. Veer, H.; Kooijman, S.A.L.M.
This second special issue of the Journal of Sea Research on development and applications of Dynamic Energy Budget (DEB) theory concludes the European Research Project AquaDEB (2007-2011). In this introductory paper we summarise the progress made during the running time of this 5. years' project,
Laasonen, Marja; Leppamaki, Sami; Tani, Pekka; Hokkanen, Laura
The project Adult Dyslexia and Attention Deficit Disorder in Finland (Project DyAdd) compares adults (n = 119, 18-55 years) with dyslexia, attention-deficit/hyperactivity disorder (ADHD), dyslexia together with ADHD (comorbid), and healthy controls with neuropsychological, psychophysical, and biological methods. The focus of this article is on the…
Yan, Yu-Hua; Hsu, Shuofen; Yang, Chen-Wei; Fang, Shih-Chieh
The main purposes of this study are to clarify the agency problems in the hospitals participating in self-management project within the context of Global Budgeting Payment System regulated by Taiwan government, and also to provide some suggestions for hospital administrator and health policy maker in reducing the waste of healthcare resources resulting from agency problems. For the purposes above, this study examines the relationships between two agency problems (ex ante moral hazard and ex post moral hazard) aroused among the hospitals and Bureau of National Health Insurance in Taiwan's health care sector. This study empirically tested the theoretical model at organization level. The findings suggest that the hospital's ex ante moral hazards before participating the self-management project do have some influence on its ex post moral hazards after participating the self-management project. This study concludes that the goal conflict between the agents and the principal certainly exist. The principal tries hard to control the expenditure escalation and keep the financial balance, but the agents have to subsist within limited healthcare resources. Therefore, the agency cost would definitely occur due to the conflicts between both parties. According to the results of the research, some suggestions and related management concepts were proposed at the end of the paper.
Alunno-bruscia, Marianne; Van Der Veer, Henk; Kooijman, S. A. L. M.
This second special issue of the Journal of Sea Research on development and applications of Dynamic Energy Budget (DEB) theory concludes the European Research Project AquaDEB (2007–2011). In this introductory paper we summarise the progress made during the running time of this 5 years’ project, present context for the papers in this volume and discuss future directions. The main scientific objectives in AquaDEB were (i) to study and compare the sensitivity of aquatic species (mainly molluscs ...
In this article is described the economic situation of Saudi Arabia. In a first time, Saudi Arabia drew from external reserves to finance gulf war and covered its budget deficits, then the internal debts took over. The actual strategy in order to transfer from state to private national and foreign sector a great part of new projects financing is become a necessity to control the deficits in a country where state is strongly got in debt. (N.C.). 2 tabs
Children Now, 2013
For the first time in many years, the Administration's proposed state budget does not project a deficit. Painful budget cutting in recent years combined with voters passing Proposition 30 in November to generate revenues finally have put California on more stable fiscal ground. However, it is critical to recognize that kids have borne a…
This research program in high energy physics is carried out under the general supervision of a committee which is composed of G.W. Brandenburg, G.J. Feldman, M.E. Franklin, R.J. Glauber, K. Kinoshita, F.M. Pipkin, K. Strauch, R. Wilson, and H. Yamamoto. Professor G.J. Feldman currently serves as chair of this committee. Dr. Brandenburg is the Director of the High Energy Physics Laboratory and administers the DOE high energy physics contract. In the fall of 1991 S. Mishra will join this committee. Harvard is planning to make one or two additional senior faculty appointments in experimental high energy physics over the next two years. The principal goals of the work described here are to carry out forefront programs in high energy physics research and to provide first rate educational opportunities for students. The experimental program supported through HEPL is carried out at the major accelerator centers in the world and addresses some of the most important questions in high energy physics. Harvard's educational efforts are concentrated in graduate education, where they are currently supporting thirteen research students. In addition, undergraduate students work in projects at HEPL during the academic year and over summers. These budget projections cover all of the Harvard based high energy physics experimental activities. The open-quotes umbrellaclose quotes nature of this contract greatly simplifies support of essential central technical and computer services and helps the group to take advantage of new physics opportunities and to respond to unexpected needs. The funding for the operation of the HEPL facility is shared proportionally by the experimental groups. Harvard financially supports this high energy physics research program in many ways
Research programs in experimental high energy physics are carried out at Harvard under the general supervision of a departmental faculty committee on high energy physics. The committee members are: G.W. Brandenburg, M. Franklin, S. Geer, R. J. Glauber, K. Kinoshita, F. M. Pipkin, R. F. Schwitters, K. Strauch, M. E. Law, and R. Wilson. Of these individuals, Professors R.J. Glauber, F.M. Pipkin, R.F.Schwitters, K. Strauch, and R. Wilson are the principal investigators with whom a number of junior faculty members and post-doctoral research fellows are associated. Dr. Brandenburg is the Director of the High Energy Physics Laboratory and administers the DOE high energy physics contract. Professor Schwitters is currently on leave of absence as Director of the Superconducting Super Collider project. In the fall of 1990 Professor G. Feldman, who is currently at SLAC, will join the Harvard faculty and become a principal investigator. Harvard is planning to make one or two additional senior faculty appointments in experimental high energy physics over the next two years. The principal goals of the work described here are to carry out forefront programs in high energy physics research and to provide first rate educational opportunities for students. The experimental program supported through HEPL is carried out at the major accelerator centers in the world and addresses some of the most important questions in high energy physics. Harvard's educational efforts are concentrated in graduate education. These budget projections cover all of the Harvard based high energy physics experimental activities. The open-quotes umbrellaclose quotes nature of this contract greatly simplifies support of essential central technical and computer services and helps the group to take advantage of new physics opportunities and to respond to unexpected needs. The funding for the operation of the HEPL facility is shared equally by the experimental groups
357 B SPENDING OPTIONS BY BUDGET FUNCION ...... 363 TABLES 1. Baseline Deficit Projections, Fiscal Years 1993-2004...direct control of the Congress. abled beneficiaries and beneficiaries with end-stage renal disease. Nonhealth changes enacted in The total that is
... budgeting is devoted to analyzing performance by gender in a few sectors. ... IDRC congratulates first cohort of Women in Climate Change Science Fellows ... Special journal issue highlights IDRC-supported findings on women's paid work.
Gonçalo M Marques
Full Text Available We developed new methods for parameter estimation-in-context and, with the help of 125 authors, built the AmP (Add-my-Pet database of Dynamic Energy Budget (DEB models, parameters and referenced underlying data for animals, where each species constitutes one database entry. The combination of DEB parameters covers all aspects of energetics throughout the full organism's life cycle, from the start of embryo development to death by aging. The species-specific parameter values capture biodiversity and can now, for the first time, be compared between animals species. An important insight brought by the AmP project is the classification of animal energetics according to a family of related DEB models that is structured on the basis of the mode of metabolic acceleration, which links up with the development of larval stages. We discuss the evolution of metabolism in this context, among animals in general, and ray-finned fish, mollusks and crustaceans in particular. New DEBtool code for estimating DEB parameters from data has been written. AmPtool code for analyzing patterns in parameter values has also been created. A new web-interface supports multiple ways to visualize data, parameters, and implied properties from the entire collection as well as on an entry by entry basis. The DEB models proved to fit data well, the median relative error is only 0.07, for the 1035 animal species at 2018/03/12, including some extinct ones, from all large phyla and all chordate orders, spanning a range of body masses of 16 orders of magnitude. This study is a first step to include evolutionary aspects into parameter estimation, allowing to infer properties of species for which very little is known.
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).
Full Text Available Traditional discounted cash-flows method for assessing projects assumes that investment decision is an irreversible one, which is not correct. Managers can and must reconsider their initial decision as the new information arises during the project life. This is managerial flexibility and it creates strategic value for a project, only if management takes advantage of the opportunities associated with an analyzed project. Real options represent a new approach in capital budgeting, using the theory of pricing financial options for investments in real assets. In this paper, we emphasize the characteristics and valuation methodologies of real options. The objective in the last section is pricing the option to delay and the option to abandon a project in construction materials field.
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...
National Renewable Energy Laboratory
The Office of Energy Efficiency and Renewable Energy (EERE) of the U.S. Department of Energy (DOE) leads the Federal Government's efforts to provide reliable, affordable, and environmentally sound energy for America, through its 11 research, development, demonstration, and deployment (RDD&D) programs. EERE invests in high-risk, high-value research and development (R&D) that, conducted in partnership with the private sector and other government agencies, accelerates the development and facilitates the deployment of advanced clean energy technologies and practices. This document summarizes the results of the benefits analysis of EERE's programs, as described in the FY 2005 Budget Request. EERE has adopted a benefits framework developed by the National Research Council (NRC) to represent the various types of benefits resulting from the energy efficiency technology improvements and renewable energy technology development prompted by EERE programs. EERE's benefits analysis focuses on three main categories of energy-linked benefits-economic, environmental, and security. These metrics are not a complete representation of the benefits or market roles of efficiency and renewable technologies, but provide an indication of the range of benefits provided. EERE has taken steps to more fully represent the NRC framework, including two key improvements to the FY 2005 analysis-adding an electricity security metric and extending the analysis through the year 2050.
Norland, D.; Jenkin, T.
The Office of Energy Efficiency and Renewable Energy (EERE) of the U.S. Department of Energy (DOE) leads the Federal Government's efforts to provide reliable, affordable, and environmentally sound energy for America, through its 11 research, development, demonstration, and deployment (RDD&D) programs. EERE invests in high-risk, high-value research and development (R&D) that, conducted in partnership with the private sector and other government agencies, accelerates the development and facilitates the deployment of advanced clean energy technologies and practices. EERE designs its RDD&D activities to improve the Nation's readiness for addressing current and future energy needs. This document summarizes the results of the benefits analysis of EERE's programs, as described in the FY 2006 Budget Request. EERE has adopted a benefits framework developed by the National Research Council (NRC) to represent the various types of benefits resulting from the energy efficiency technology improvements and renewable energy technology development supported by EERE programs. Specifically, EERE's benefits analysis focuses on three main categories of energy-linked benefits--economic, environmental, and security.
Pykhtin, Kirill; Simankina, Tatyana; Karmokova, Kristina; Zonova, Alevtina
Although the historical period of public-private partnership in the Russian federation is rather short, yet this type of cooperation of private entrepreneurs and authorities became the major driver of growth in such areas as construction, utilities, infrastructure and energetics. However, even though the experience of foreign countries is much larger than of Russia, great number of human resources are still consumed within disputes and disquisitions in order to assess the ratio of private and public funds. The present paper is based on the idea that this ratio can be determined for each of the industries with the use of statistical data. The authors offered the change in project cost range within the project classification regarding to the “project scale” characteristic.
Nelson, J.G.; Castillo, C.; Huntsman, J.; Killoy, S.; Lucek, H.; Marks, T.C.
Faced with the Department of Energy (DOE) Complex Transformation, National Nuclear Security Administration (NNSA) was tasked with developing an integrated plan for the decommissioning of over 400 facilities and 300 environmental remediation units, as well as the many reconfiguration and modernization projects at the Oak Ridge National Laboratory (ORNL) and Y-12 Complex. Manual scheduling of remediation activities is time-consuming and inherently introduces bias of the scheduler or organization into the process. Clearly a well-defined process, quantitative risk-based tool was needed to develop an objective, unbiased baseline sequence and schedule with a sound technical foundation for the Integrated Facility Disposition Project (IFDP). Faced with limited available data, innovation was needed to extrapolate intelligent relative data for key risk parameters based on known data elements. The IFDP Supermodel was customized and expanded to provide this capability for conceptual planning of diverse project portfolios and multiple sites. (author)
Alunno-Bruscia, M.; v.d. Veer, H.; Kooijman, S.A.L.M.
The European Research Project AquaDEB (2007-2011, http://www.ifremer.fr/aquadeb/) is joining skills and expertise of some French and Dutch research institutes and universities to analyse the physiological flexibility of aquatic organisms and to link it to ecological and evolutionary processes within
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...
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...
The Japanese government has been spending huge public budgets for various programs to mitigate climate change, such as subsidy programs for energy efficient and renewable technologies, and R and D programs to develop innovative low carbon technologies. This report makes a comprehensive review of government projects and expenditure related to climate change mitigation in order to grasp their total expenditure and to analyze portfolio of supported technology and activity types, outcome, and the cost-effectiveness. It is estimated that the total expenditure for climate change mitigation excluding nuclear energy and forest sink projects amounts to 4.8 trillion JPY (approximately 40 billion USD) in the period of 2008 to 2014. 40% of the total expenditure went to only three largest programs, namely the Eco Car Subsidy, the Eco Point Programs for Appliances and Houses, all of which have gone through virtually no or only poor evaluations by the implementing ministries. While some programs had decent cost-effectiveness of reducing carbon dioxide emission at below 10,000 JPY/t-CO 2 (approximately 90 USD), there are also programs with very low cost-effectiveness at more than 100,000 JPY/t-CO 2 . Moreover, all of the evaluation was based on 'gross' reduction, not on 'net' of freeriders, rebound and other factors, which may lead to overestimation of performances. The result shows the need for a much larger resource for evaluation activities by the government. (author)
Morar Ioan Dan
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
Enflasyon, Bütçe Açığı ve Para Arzı İlişkisinin Türkiye Ekonomisi Açısından Değerlendirilmesi: 1980-2014 Dönemi(Evaluation of Inflation, Budget Deficit and Money Supply Relations in Terms of Turkish Economy: Period of 1980-2014
M. Göktuğ KAYA
Full Text Available The aim of this study, based on the hypothesis that there is a close relationship between budget deficits and monetary growth,is to determine the effect of these variables on inflation for Turkish economy using quarterly data on 1980-2014 period. The ARDL bounds testing approach is used in determining this relationshipbecause of variables at different levels stationary as a result of stability analysis.According to the results, while there is a significant and positive relationship between inflation and money supply, there is not significant relationship between inflation and the budget deficit in the long term
Wiethege, J; Ommen, O; Ernstmann, N; Pfaff, H
Currently, elements of managed care are being implemented in the German health-care system. The legal basis for these innovations are § 140, § 73, § 137, and §§ 63 et seq. of the German Social Code - Part 5 (SGB V). For the model projects according to §§ 63 et seq. of the German Social Code a scientific evaluation and publication of the evaluation results is mandatory. The present study examines the status of evaluation of German model projects. The present study has a mixed method design: A mail and telephone survey with the German Federal Social Insurance Authority, the health insurance funds, and the regional Associations of Statutory Health Insurance Physicians has been conducted. Furthermore, an internet research on "Medpilot" and "Google" has been accomplished to search for model projects and their evaluation reports. 34 model projects met the inclusion criteria. 13 of these projects had been terminated up to 30/9/2008. 6 of them have published an evaluation report. 4 model projects have published substantial documents. One model project in progress has published a meaningful interim report. 12 model projects failed to give information concerning the evaluator or the duration of the model projects. The results show a significant deficit in the mandatory reporting of the evaluation of model projects in Germany. There is a need for action for the legislator and the health insurance funds in terms of promoting the evaluation and the publication of the results. The institutions evaluating the model projects should obligate themselves to publish the evaluation results. The publication is an essential precondition for the development of managed care structures in the health-care system and in the development of scientific evaluation methods. © Georg Thieme Verlag KG Stuttgart · New York.
Alunno-Bruscia, Marianne; van der Veer, Henk W.; Kooijman, Sebastiaan A. L. M.
This second special issue of the Journal of Sea Research on development and applications of Dynamic Energy Budget (DEB) theory concludes the European Research Project AquaDEB (2007-2011). In this introductory paper we summarise the progress made during the running time of this 5 years' project, present context for the papers in this volume and discuss future directions. The main scientific objectives in AquaDEB were (i) to study and compare the sensitivity of aquatic species (mainly molluscs and fish) to environmental variability within the context of DEB theory for metabolic organisation, and (ii) to evaluate the inter-relationships between different biological levels (individual, population, ecosystem) and temporal scales (life cycle, population dynamics, evolution). AquaDEB phase I focussed on quantifying bio-energetic processes of various aquatic species ( e.g. molluscs, fish, crustaceans, algae) and phase II on: (i) comparing of energetic and physiological strategies among species through the DEB parameter values and identifying the factors responsible for any differences in bioenergetics and physiology; (ii) considering different scenarios of environmental disruption (excess of nutrients, diffuse or massive pollution, exploitation by man, climate change) to forecast effects on growth, reproduction and survival of key species; (iii) scaling up the models for a few species from the individual level up to the level of evolutionary processes. Apart from the three special issues in the Journal of Sea Research — including the DEBIB collaboration (see vol. 65 issue 2), a theme issue on DEB theory appeared in the Philosophical Transactions of the Royal Society B (vol 365, 2010); a large number of publications were produced; the third edition of the DEB book appeared (2010); open-source software was substantially expanded (over 1000 functions); a large open-source systematic collection of ecophysiological data and DEB parameters has been set up; and a series of DEB
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
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
The AquaDEB project (phase I): Analysing the physiological flexibility of aquatic species and connecting physiological diversity to ecological and evolutionary processes by using Dynamic Energy Budgets
Alunno-bruscia, Marianne; Van Der Veer, Henk W.; Kooijman, Sebastiaan A.l.m.
The European Research Project AquaDEB (20072011, http://www.ifremer.fr/aquadeb/) is joining skills and expertise of some French and Dutch research institutes and universities to analyse the physiological flexibility of aquatic organisms and to link it to ecological and evolutionary processes within a common theoretical framework for quantitative bioenergetics [Kooijman, S.A.L.M., 2000. Dynamic energy and mass budgets in biological systems. Cambridge University Press, Cambridge]. The main sci...
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...
This document is divided into: byproduct horizontal control rod system (5 reactors); high-speed scanning-effluent temperature monitoring system (KE reactor); improved reactor gas system (100-KE & KW); safety circuit system modifications (5 reactors); alternate process hot die sizing, 313 Building 300 Area; button line equipment (234-5 Building); in-tank waste solidification (3rd unit); and misc. minor equipment projects.
Williams, R B
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.
Egypt has presented important budget imbalances. This paper tries to evaluate whether Egypt’s public deficit has had any impact on current account imbalances, examining the validity of the twin deficit hypothesis for Egypt. We conclude for the presence of a (weak) long-run relationship between the budget deficit and the current account deficit. Yet, we reject the twin-deficit hypothesis: we found evidence in favour of a reverse Granger-causality running from the external deficit to the budget...
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.
Sandra Krtalic; Ines Kersan
In restructuring process of their own economies, countries in transition deal with many common problems. One of the problems that transition brought to those countries is deficit in current account, as well as budget deficit. Deficits represent limit to a healthy and fast economic development and progress. Balance in balance of payments, as well as balanced budget are components of macroeconomic system. The authors will give an review of activities on deficits in countries in transition, and ...
... sufficient funds under the program; (2) The recipient has either— (i) Made substantial progress toward meeting the objectives in its approved application; or (ii) Obtained the Secretary's approval of changes... those objectives in succeeding budget periods; (3) The recipient has submitted all reports as required...
Brackett, John; And Others
This paper represents a backdrop from which to consider the development of a planning and budgeting model for local education agencies. The first part of the presentation describes the demands and external pressures that affect resource allocation decisions in school districts. The ability of local school officials to link the cost consequences…
Using guided apprenticeships in cognitive and social development and action research, a nonformal education project focused on developing strategic thinking, team values, and internal locus of control in 20 South African industrial participants. Increased self-confidence, better communication/relationship skills, and a broader knowledge base were…
Sciberras, Emma; Efron, Daryl; Gerner, Bibi; Davey, Margot; Mensah, Fiona; Oberklaid, Frank; Hiscock, Harriet
Up to 70% of children with Attention-Deficit/Hyperactivity Disorder (ADHD) experience sleep problems including difficulties initiating and maintaining sleep. Sleep problems in children with ADHD can result in poorer child functioning, impacting on school attendance, daily functioning and behaviour, as well as parental mental health and work attendance. The Sleeping Sound with ADHD trial aims to investigate the efficacy of a behavioural sleep program in treating sleep problems experienced by children with ADHD. We have demonstrated the feasibility and the acceptability of this treatment program in a pilot study. This randomised controlled trial (RCT) is being conducted with 198 children (aged between 5 to 12 years) with ADHD and moderate to severe sleep problems. Children are recruited from public and private paediatric practices across the state of Victoria, Australia. Upon receiving informed written consent, families are randomised to receive either the behavioural sleep intervention or usual care. The intervention consists of two individual, face-to-face consultations and a follow-up phone call with a trained clinician (trainee consultant paediatrician or psychologist), focusing on the assessment and management of child sleep problems. The primary outcome is parent- and teacher-reported ADHD symptoms (ADHD Rating Scale IV). Secondary outcomes are child sleep (actigraphy and parent report), behaviour, daily functioning, school attendance and working memory, as well as parent mental health and work attendance. We are also assessing the impact of children's psychiatric comorbidity (measured using a structured diagnostic interview) on treatment outcome. To our knowledge, this is the first RCT of a behavioural intervention aiming to treat sleep problems in children with ADHD. If effective, this program will provide a feasible non-pharmacological and acceptable intervention improving child sleep and ADHD symptoms in this patient group. Current Controlled Trials ISRCTN
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....
Full Text Available This paper analyses the correlation between social security budget and the main macroeconomic indicators (like GDP, monthly average gross earnings, unemployment in Romania during the period 2000 – 2009. Romania faces a more severe economic recession than originally anticipated. Although the implementation of anti-crisis program was able to lead to normalization of financial conditions, the contraction of economic activity is higher than initial projections. Because of the great policy debate in Romania about the impact of the reduction of pensions and salaries and increases of taxations on the reduction of budget deficit, we have explained in our paper the basic sides of the balanced budget debate. There are three basic sides to the balanced budget debate. The traditionalists argue for a reduction of the budget deficit since it harms the economy. Another group holds the Ricardian view of government debt in believing that there is no real harm done to the economy by the national debt. A third group claims one way or another that the budget deficit is not an adequate measure of fiscal policy. We will argue which of these views is most reasonable, based on a study case. The study is based on official data published by the National Institute of Statistics, with the specification that they are transformed into real values in order to assure the data comparability. The methodology used is the correlation analysis, the factorial analysis and the regression analysis, in order to evaluate the impact of some macroeconomic policies on the budget deficit. Three hypotheses on macroeconomic policies are discussed in the paper and their influences on the budget deficit. The main problem in Romania was that the macroeconomic policies didn't give enough attention to budget deficit in order to keep it under control. This is the main cause of the actual unfavourable economical situation in Romania, with a huge budget deficit, with a decrease in economic activity
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...
Holland, Jeffrey; Blom, Barry; Arnold, Robert; Trimarco, Gerard; Booth, Mark; Hays, Ellen; Russek, Frank; Brauer, David; Futrell, Ann; Smith, Jennifer
.... It satisfies the requirement of section 202(e) of the Congressional Budget Act of 1974 for CBO to submit to the Committees on the Budget periodic reports about fiscal policy and to provide baseline projections of the federal budget...
... (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...
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.
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
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
Miller, James R.; Russell, Gary L.
The annual flux of freshwater into the Arctic Ocean by the atmosphere and rivers is balanced by the export of sea ice and oceanic freshwater. Two 150-year simulations of a global climate model are used to examine how this balance might change if atmospheric greenhouse gases (GHGs) increase. Relative to the control, the last 50-year period of the GHG experiment indicates that the total inflow of water from the atmosphere and rivers increases by 10% primarily due to an increase in river discharge, the annual sea-ice export decreases by about half, the oceanic liquid water export increases, salinity decreases, sea-ice cover decreases, and the total mass and sea-surface height of the Arctic Ocean increase. The closed, compact, and multi-phased nature of the hydrologic cycle in the Arctic Ocean makes it an ideal test of water budgets that could be included in model intercomparisons.
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
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.
Full Text Available Economic policies and, particularly, fiscal policies are not designed and implemented in an “empty space”: the structural characteristics of the economic systems, the institutional architecture of societies, the cultural paradigm and the power relations between different social groups define the borders of these policies. This paper tries to deal with these borders, to describe their nature and the implications of their existence to the fiscal policies’ quality and impact at a theoretical level as well as at an empirical one. The main results of the proposed analysis support the ideas that the mentioned variables matters both for the social mandate entrusted by the society to the state and thus to the role and functions of the state and for the economic growth as a support of the resources collected at distributed by the public authorities.
Dubois, C.; Somot, S.; Deque, M.; Sevault, F. [CNRM-GAME, Meteo-France, CNRS, Toulouse (France); Calmanti, S.; Carillo, A.; Dell' Aquilla, A.; Sannino, G. [ENEA, Rome (Italy); Elizalde, A.; Jacob, D. [Max Planck Institute for Meteorology, Hamburg (Germany); Gualdi, S.; Oddo, P.; Scoccimarro, E. [INGV, Bologna (Italy); L' Heveder, B.; Li, L. [Laboratoire de Meteorologie Dynamique, Paris (France)
Within the CIRCE project ''Climate change and Impact Research: the Mediterranean Environment'', an ensemble of high resolution coupled atmosphere-ocean regional climate models (AORCMs) are used to simulate the Mediterranean climate for the period 1950-2050. For the first time, realistic net surface air-sea fluxes are obtained. The sea surface temperature (SST) variability is consistent with the atmospheric forcing above it and oceanic constraints. The surface fluxes respond to external forcing under a warming climate and show an equivalent trend in all models. This study focuses on the present day and on the evolution of the heat and water budget over the Mediterranean Sea under the SRES-A1B scenario. On the contrary to previous studies, the net total heat budget is negative over the present period in all AORCMs and satisfies the heat closure budget controlled by a net positive heat gain at the strait of Gibraltar in the present climate. Under climate change scenario, some models predict a warming of the Mediterranean Sea from the ocean surface (positive net heat flux) in addition to the positive flux at the strait of Gibraltar for the 2021-2050 period. The shortwave and latent flux are increasing and the longwave and sensible fluxes are decreasing compared to the 1961-1990 period due to a reduction of the cloud cover and an increase in greenhouse gases (GHGs) and SSTs over the 2021-2050 period. The AORCMs provide a good estimates of the water budget with a drying of the region during the twenty-first century. For the ensemble mean, he decrease in precipitation and runoff is about 10 and 15% respectively and the increase in evaporation is much weaker, about 2% compared to the 1961-1990 period which confirm results obtained in recent studies. Despite a clear consistency in the trends and results between the models, this study also underlines important differences in the model set-ups, methodology and choices of some physical parameters inducing
... 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...
.... 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...
Nelson, Jerel; Castillo, Carlos; Huntsman, Julie; Lucek, Heather; Marks, Tim
Document available in abstract form only. Full text of publication follows: Faced with the DOE Complex Transformation, NNSA was tasked with developing an integrated plan for the decommissioning of over 400 facilities and 300 environmental remediation units, as well as the many reconfiguration and modernization projects at the Oak Ridge National Laboratory (ORNL) and Y-12 Complex. Manual scheduling of remediation activities is time-consuming, labor intensive, and inherently introduces bias and unaccounted for aspects of the scheduler or organization in the process. Clearly a tool was needed to develop an objective, unbiased baseline optimized project sequence and schedule with a sound technical foundation for the Integrated Facility Disposition Project (IFDP). In generating an integrated disposition schedule, each project (including facilities, environmental sites, and remedial action units) was identified, characterized, then ranked relative to other projects. Risk matrices allowed for core project data to be extrapolated into probable contamination levels, relative risks to the public, and other technical and risk parameters to be used in the development of an overall ranking. These matrices ultimately generated a complete data set that were used in the Ranking and Sequencing Model (RSM), commonly referred to as the SUPER model, for its numerous abilities to support D and D planning, prioritization, and sequencing
Miller, James R.; Russell, Gary L.; Hansen, James E. (Technical Monitor)
The annual energy budget of the Arctic Ocean is characterized by a net heat loss at the air-sea interface that is balanced by oceanic heat transport into the Arctic. The energy loss at the air-sea interface is due to the combined effects of radiative, sensible, and latent heat fluxes. The inflow of heat by the ocean can be divided into two components: the transport of water masses of different temperatures between the Arctic and the Atlantic and Pacific Oceans and the export of sea ice, primarily through Fram Strait. Two 150-year simulations (1950-2099) of a global climate model are used to examine how this balance might change if atmospheric greenhouse gases (GHGs) increase. One is a control simulation for the present climate with constant 1950 atmospheric composition, and the other is a transient experiment with observed GHGs from 1950 to 1990 and 0.5% annual compounded increases of CO2 after 1990. For the present climate the model agrees well with observations of radiative fluxes at the top of the atmosphere, atmospheric advective energy transport into the Arctic, and surface air temperature. It also simulates the seasonal cycle and summer increase of cloud cover and the seasonal cycle of sea-ice cover. In addition, the changes in high-latitude surface air temperature and sea-ice cover in the GHG experiment are consistent with observed changes during the last 40 and 20 years, respectively. Relative to the control, the last 50-year period of the GHG experiment indicates that even though the net annual incident solar radiation at the surface decreases by 4.6 W(per square meters) (because of greater cloud cover and increased cloud optical depth), the absorbed solar radiation increases by 2.8 W(per square meters) (because of less sea ice). Increased cloud cover and warmer air also cause increased downward thermal radiation at the surface so that the net radiation into the ocean increases by 5.0 Wm-2. The annual increase in radiation into the ocean, however, is
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.
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
Kidd, Luanne; Morris, Kenneth B.; Self, Tim
The U.S. Vision for Space Exploration directs NASA to retire the Space Shuttle in 2010 and replace it with safe, reliable, and cost-effective space transportation systems for crew and cargo travel to the Moon, Mars, and beyond. Such emerging space transportation initiatives face massive organizational challenges, including building and nurturing an experienced, dedicated team with the right skills for the required tasks; allocating and tracking the fiscal capital invested in achieving technical progress against an integrated master schedule; and turning generated data into usehl knowledge that equips the team to design and develop superior products for customers and stakeholders. This paper discusses how NASA's Exploration Launch Projects Office, which is responsible for delivering these new launch vehicles, integrates these resources to create an engineering business environment that promotes mission success.
Nyalla, A. M.
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
... 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...
Kidd, Luanne; Morris, Kenneth B.; Self, Timothy A.
The U.S. Vision for Space Exploration directs NASA to retire the Space Shuttle in 2010 and replace it with safe, reliable, and cost-effective space transportation systems for crew and cargo travel to the Moon, Mars, and beyond. Such emerging space transportation initiatives face massive organizational challenges, including building and nurturing an experienced, dedicated team with the right skills for the required tasks; allocating and tracking the fiscal capital invested in achieving technical progress against an integrated master schedule; and turning generated data into useful knowledge that equips the team to design and develop superior products for customers and stakeholders. It has been more than 30 years since the Space Shuttle was designed; therefore, the current aerospace workforce has limited experience with developing new designs for human-rated spaceflight hardware. To accomplish these activities, NASA is using a wide range of state-of-the-art information technology tools that connect its diverse, decentralized teams and provide timely, accurate information for decision makers. In addition, business professionals are assisting technical managers with planning, tracking, and forecasting resource use against an integrated master schedule that horizontally and vertically interlinks hardware elements and milestone events. Furthermore, NASA is employing a wide variety of strategies to ensure that it has the motivated and qualified staff it needs for the tasks ahead. This paper discusses how NASA's Exploration Launch Projects Office, which is responsible for delivering these new launch vehicles, integrates its resources to create an engineering business environment that promotes mission success, which is defined by replacing the Space Shuttle by 2014 and returning to the Moon by 2020.
Bütçe Açıkları ile Parasal Büyüme ve Enflasyon Arasındaki İlişki: Türkiye İçin Bir Model Denemesi(The Relationship Among Budget Deficits, Monetary Growth and Inflations: A Model Application for Turkey
C. Yenal KESBİÇ
Full Text Available The aim of this paper is to find an econometric relation between inflation and internal borrowing as an instrument for budget financing, and to assess the impact of a given internal borrowing on inflation. It is mainly argued that budget deficits financed through internal borrowing causes monetary expansion, which results in higher inflation. We want to show that the persistent inflation in Turkey has fiscal roots and any attempt of stopping inflation should imply fiscal adjustments. In this context, firstly, the relation between inflation and the instruments for budget financing (short term advances and internal borrowing has theoretically been examined, and then, the situation in Turkey has been exhibited for the period 1989 to 2003. Finally, the relation between internal borrowing and inflation has econometrically been analyzed using the Simultaneous Equations System. In order to purify the effect of internal borrowing, two subsamples were processed, one of which includes short term advances from the central bank to the Treasury, and the other one of which does not. It is found that there is a negative relationship between outstanding internal debt and money supply and thereby inflation, except in the first subsample.
The hydrological characterisation and water budget of a South African rehabilitated ... Hydrograph separation, based on stable isotopes (18O), revealed that the ... during the summer rains when the wetlands soil moisture deficit is close to 0, ...
Drott, M. Carl
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…
The AquaDEB project (phase I): Analysing the physiological flexibility of aquatic species and connecting physiological diversity to ecological and evolutionary processes by using Dynamic Energy Budgets
Alunno-Bruscia, Marianne; van der Veer, Henk W.; Kooijman, Sebastiaan A. L. M.
The European Research Project AquaDEB (2007-2011, http://www.ifremer.fr/aquadeb/) is joining skills and expertise of some French and Dutch research institutes and universities to analyse the physiological flexibility of aquatic organisms and to link it to ecological and evolutionary processes within a common theoretical framework for quantitative bioenergetics [Kooijman, S.A.L.M., 2000. Dynamic energy and mass budgets in biological systems. Cambridge University Press, Cambridge]. The main scientific objectives in AquaDEB are i) to study and compare the sensitivity of aquatic species (mainly molluscs and fish) to environmental variability of natural or human origin, and ii) to evaluate the related consequences at different biological levels (individual, population, ecosystem) and temporal scales (life cycle, population dynamics, evolution). At mid-term life, the AquaDEB collaboration has already yielded interesting results by quantifying bio-energetic processes of various aquatic species (e.g. molluscs, fish, crustaceans, algae) with a single mathematical framework. It has also allowed to federate scientists with different backgrounds, e.g. mathematics, microbiology, ecology, chemistry, and working in different fields, e.g. aquaculture, fisheries, ecology, agronomy, ecotoxicology, climate change. For the two coming years, the focus of the AquaDEB collaboration will be in priority: (i) to compare energetic and physiological strategies among species through the DEB parameter values and to identify the factors responsible for any differences in bioenergetics and physiology; and to compare dynamic (DEB) versus static (SEB) energy models to study the physiological performance of aquatic species; (ii) to consider different scenarios of environmental disruption (excess of nutrients, diffuse or massive pollution, exploitation by man, climate change) to forecast effects on growth, reproduction and survival of key species; (iii) to scale up the models for a few species from
Full Text Available The aim of this paper is to analyze how the implementation of the Budgetary Stability Law has affected Political Budget Cycles generated by Spanish local governments. Specifically, we study whether the evolution of debt, budget deficit, capital spending and current spending over the electoral cycle has changed after the introduction of this law. We use a sample of 132 Spanish municipalities with more than 50,000 inhabitants (including the provincial capitals during the period 1995–2009. Our results show that the Budgetary Stability Law has avoided electoral cycles in debt. On the contrary, the adoption of this law has not mitigated the incumbents’ incentives to manipulate deficit, capital spending and current spending with electoral aims. Nevertheless, it has caused a change in the way in which mayors manipulate fiscal policy over the electoral cycle. The opportunistic expansion covered both preelectoral year and the electoral year before the implementation of this fiscal rule, while after that, deficit and spending increases are confined in the election year.
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,...
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
Full Text Available The paper is an outline of the author’s research project to be undertaken in 2006. It is focused on the process of transition from authoritarian to democratic order in Serbia after 2000. Starting from the findings of previous studies of transition, in Serbia and in other post socialist countries, the research will adopt a socio-anthropological approach and deal with the following topics: the model of transition being applied in Serbia preconditions for democratic transformation; a balance sheet of positive achievements accomplished and, on the other hand, "lost chances"; socio economic, political and cultural obstacles to articulating a coherent strategy of democratic development; psychological and anthropological aspects of current processes; alternative paths of democratic development feasible within given conditions. A central question the research will aim at resolving is why the current situation in Serbia is often described as suffering from a "democratic deficit".
Full Text Available Theoretical regulations of basic conceptions of budget equilibration are considered in the article and the position of budget deficit/proficit in a system of socioeconomics relations is grounded. Estimation of control mechanism of budget deficit and proficit in the system of socioeconomics relations was conducted. This estimation confirmed an analysis inference about large discontinuity and fragmentation, that is outboard, first of all in respect of strategy of financial policy, sum-total of using, at present, principles, methods and regulations of budgetary management. The article contains a description of basic directions of budgetary policy about optimization of budget deficit/proficit in Russian Federation.
Nesladek, Pavel; Wiswesser, Andreas; Sass, Björn; Mauermann, Sebastian
The Critical dimension off-target (CDO) is a key parameter for mask house customer, affecting directly the performance of the mask. The CDO is the difference between the feature size target and the measured feature size. The change of CD during the process is either compensated within the process or by data correction. These compensation methods are commonly called process bias and data bias, respectively. The difference between data bias and process bias in manufacturing results in systematic CDO error, however, this systematic error does not take into account the instability of the process bias. This instability is a result of minor variations - instabilities of manufacturing processes and changes in materials and/or logistics. Using several masks the CDO of the manufacturing line can be estimated. For systematic investigation of the unit process contribution to CDO and analysis of the factors influencing the CDO contributors, a solid understanding of each unit process and huge number of masks is necessary. Rough identification of contributing processes and splitting of the final CDO variation between processes can be done with approx. 50 masks with identical design, material and process. Such amount of data allows us to identify the main contributors and estimate the effect of them by means of Analysis of variance (ANOVA) combined with multivariate analysis. The analysis does not provide information about the root cause of the variation within the particular unit process, however, it provides a good estimate of the impact of the process on the stability of the manufacturing line. Additionally this analysis can be used to identify possible interaction between processes, which cannot be investigated if only single processes are considered. Goal of this work is to evaluate limits for CDO budgeting models given by the precision and the number of measurements as well as partitioning the variation within the manufacturing process. The CDO variation splits according to
CHIRCULESCU MARIA FELICIA
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.
Mallinson, Daniel J.
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…
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)
Leuchter, Andrew F; McGough, James J; Korb, Alexander S; Hunter, Aimee M; Glaser, Paul E A; Deldar, Ahmed; Durell, Todd M; Cook, Ian A
Atomoxetine is a non-stimulant medication with sustained benefit throughout the day, and is a useful pharmacologic treatment option for young adults with Attention-Deficit/Hyperactivity Disorder (ADHD). It is difficult to determine, however, those patients for whom atomoxetine will be both effective and advantageous. Patients may need to take the medication for several weeks before therapeutic benefit is apparent, so a biomarker that could predict atomoxetine effectiveness early in the course of treatment could be clinically useful. There has been increased interest in the study of thalamocortical oscillatory activity using quantitative electroencephalography (qEEG) as a biomarker in ADHD. In this study, we investigated qEEG absolute power, relative power, and cordance, which have been shown to predict response to reuptake inhibitor antidepressants in Major Depressive Disorder (MDD), as potential predictors of response to atomoxetine. Forty-four young adults with ADHD (ages 18-30) enrolled in a multi-site, double-blind placebo-controlled study of the effectiveness of atomoxetine and underwent serial qEEG recordings at pretreatment baseline and one week after the start of medication. qEEG measures were calculated from a subset of the sample (N = 29) that provided useable qEEG recordings. Left temporoparietal cordance in the theta frequency band after one week of treatment was associated with ADHD symptom improvement and quality of life measured at 12 weeks in atomoxetine-treated subjects, but not in those treated with placebo. Neither absolute nor relative power measures selectively predicted improvement in medication-treated subjects. Measuring theta cordance after one week of treatment could be useful in predicting atomoxetine treatment response in adult ADHD. Copyright © 2014 Elsevier Ltd. All rights reserved.
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.
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
Peter J. Graham
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.
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.
Executive Office of the President — This file contains governmental receipts for 1962 through the current budget year, as well as four years of projections. It can be used to reproduce many of the...
Strong, M.G.; Weyers, L.L.
A changing financial, technological, and regulatory environment has increased the complexity, costliness, and risk involved in constructing new generating facilities. A primary challenge facing utility executives is to hold down costs on these construction projects. New construction management techniques are required to accomplish this. Commonwealth Edison has responded by implementing a new Budget Performance Reporting System and a Construction Work Packaging System. The new systems are being used successfully on four major construction projects with budgets totaling over $4 billion
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
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
C. Le Quéré
Full Text Available Accurate assessment of anthropogenic carbon dioxide (CO2 emissions and their redistribution among the atmosphere, ocean, and terrestrial biosphere – the global carbon budget – is important to better understand the global carbon cycle, support the development of climate policies, and project future climate change. Here we describe data sets and methodology to quantify the five major components of the global carbon budget and their uncertainties. CO2 emissions from fossil fuels and industry (EFF are based on energy statistics and cement production data, respectively, while emissions from land-use change (ELUC, mainly deforestation, are based on land-cover change data and bookkeeping models. The global atmospheric CO2 concentration is measured directly and its rate of growth (GATM is computed from the annual changes in concentration. The ocean CO2 sink (SOCEAN and terrestrial CO2 sink (SLAND are estimated with global process models constrained by observations. The resulting carbon budget imbalance (BIM, the difference between the estimated total emissions and the estimated changes in the atmosphere, ocean, and terrestrial biosphere, is a measure of imperfect data and understanding of the contemporary carbon cycle. All uncertainties are reported as ±1σ. For the last decade available (2007–2016, EFF was 9.4 ± 0.5 GtC yr−1, ELUC 1.3 ± 0.7 GtC yr−1, GATM 4.7 ± 0.1 GtC yr−1, SOCEAN 2.4 ± 0.5 GtC yr−1, and SLAND 3.0 ± 0.8 GtC yr−1, with a budget imbalance BIM of 0.6 GtC yr−1 indicating overestimated emissions and/or underestimated sinks. For year 2016 alone, the growth in EFF was approximately zero and emissions remained at 9.9 ± 0.5 GtC yr−1. Also for 2016, ELUC was 1.3 ± 0.7 GtC yr−1, GATM was 6.1 ± 0.2 GtC yr−1, SOCEAN was 2.6 ± 0.5 GtC yr−1, and SLAND was 2.7 ± 1.0 GtC yr−1, with a small BIM of −0.3 GtC. GATM continued to be
.... 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...
.... 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...
.... 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...
Ogden, Daniel M., Jr.
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)
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...
Mariya V. Fedotova
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.
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...
J.L.T. Blank; E. Eggink
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
Warner, Alice Sizer
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)
Natalya Pavlovna Pazdnikova
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.
Sarac Ionut Pavel
Accounting information plays a key role in the foundation process of public sector decisions. Financing budget deficits, treasury risk identification (availability risk), formation of tax claims, foundation of financial sustainability for public investment projects are just some examples of using accounting information in decision-making process of credit accountant. How can we use and process accounting information in the foundation of public investment projects? We will try to answer this q...
... 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...
Riana Iren RADU
Full Text Available The work developed by the authors assumes a definite need for reflection on funding mechanisms and macroeconomic management at all levels of budget deficit, amid the economic crisis unprecedented in the recent history of Romania and the whole of Europe. In this direction, this paper attempts to highlight issues that arise in terms of absorption of European funds for economic development based on this absorption emphasizing the role of grants in the economy and the need to audit projects.
Udeh Francis Nnoli
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.
International audience; Project-financing and public-private partnership schemes are joint projects of investment that are generally submitted to investment valuation criteria based on compound discounting. However, the theoretical basis of these criteria is at issue nowadays. According to recent studies on relational contracting economics and behavioral finance, joint projects of investment can be considered as special relational environments where the project's returns improve on alternativ...
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.
Full Text Available This paper examines the relationship between current account and government budget deficits in Tanzania. The paper tests the validity of the twin deficits hypothesis, using annual time series data for the 1966-2015 period. The paper is thought to be significant because the concept of the twin deficit hypothesis is fraught with controversy. Some researches support the hypothesis that there is a positive relationship between current account deficits and fiscal deficits in the economy while others do not. In this paper, the empirical tests fail to reject the twin deficits hypothesis, indicating that rising budget deficits put more strain on the current account deficits in Tanzania. Specifically, the Vector Error Correction Model results support the conventional theory of a positive relationship between fiscal and external balances, with a relatively high speed of adjustment toward the equilibrium position. This evidence is consistent with a small open economy. To address the problem that may result from this kind of relationship, appropriate policy variables for reducing budget deficits such as reduction in non-development expenditure, enhancement of domestic revenue collection and actively fight corruption and tax evasion should be adopted. The government should also target export oriented firms and encourage an import substitution industry by creating favorable business environments.
Accurate assessment of anthropogenic carbon dioxide (CO2) emissions and their redistribution among the atmosphere, ocean, and terrestrial biosphere the global carbon budget is important to better understand the global carbon cycle, support the development of climate policies, and project future climate change. Here we describe data sets and methodology to quantify all major components of the global carbon budget, including their uncertainties, based on the combination of a range of data, algorithms, statistics, and model estimates and their interpretation by a broad scientific community. We discuss changes compared to previous estimates and consistency within and among components, alongside methodology and data limitations. CO2 emissions from fossil fuels and industry (EFF) are based on energy statistics and cement production data, respectively, while emissions from land-use change (ELUC), mainly deforestation, are based on combined evidence from land-cover change data, fire activity associated with deforestation, and models. The global atmospheric CO2 concentration is measured directly and its rate of growth (GATM) is computed from the annual changes in concentration. The mean ocean CO2 sink (SOCEAN) is based on observations from the 1990s, while the annual anomalies and trends are estimated with ocean models. The variability in SOCEAN is evaluated with data products based on surveys of ocean CO2 measurements. The global residual terrestrial CO2 sink (SLAND) is estimated by the difference of the other terms of the global carbon budget and compared to results of independent dynamic global vegetation models. We compare the mean land and ocean fluxes and their variability to estimates from three atmospheric inverse methods for three broad latitude bands. All uncertainties are reported as +/- 1(sigma), reflecting the current capacity to characterize the annual estimates of each component of the global carbon budget. For the last decade available (2006-2015), EFF was 9
Le Quéré, Corinne; Andrew, Robbie M.; Canadell, Josep G.; Sitch, Stephen; Korsbakken, Jan Ivar; Peters, Glen P.; Manning, Andrew C.; Boden, Thomas A.; Tans, Pieter P.; Houghton, Richard A.; Keeling, Ralph F.; Alin, Simone; Andrews, Oliver D.; Anthoni, Peter; Barbero, Leticia; Bopp, Laurent; Chevallier, Frédéric; Chini, Louise P.; Ciais, Philippe; Currie, Kim; Delire, Christine; Doney, Scott C.; Friedlingstein, Pierre; Gkritzalis, Thanos; Harris, Ian; Hauck, Judith; Haverd, Vanessa; Hoppema, Mario; Klein Goldewijk, Kees; Jain, Atul K.; Kato, Etsushi; Körtzinger, Arne; Landschützer, Peter; Lefèvre, Nathalie; Lenton, Andrew; Lienert, Sebastian; Lombardozzi, Danica; Melton, Joe R.; Metzl, Nicolas; Millero, Frank; Monteiro, Pedro M. S.; Munro, David R.; Nabel, Julia E. M. S.; Nakaoka, Shin-ichiro; O'Brien, Kevin; Olsen, Are; Omar, Abdirahman M.; Ono, Tsuneo; Pierrot, Denis; Poulter, Benjamin; Rödenbeck, Christian; Salisbury, Joe; Schuster, Ute; Schwinger, Jörg; Séférian, Roland; Skjelvan, Ingunn; Stocker, Benjamin D.; Sutton, Adrienne J.; Takahashi, Taro; Tian, Hanqin; Tilbrook, Bronte; van der Laan-Luijkx, Ingrid T.; van der Werf, Guido R.; Viovy, Nicolas; Walker, Anthony P.; Wiltshire, Andrew J.; Zaehle, Sönke
Accurate assessment of anthropogenic carbon dioxide (CO2) emissions and their redistribution among the atmosphere, ocean, and terrestrial biosphere - the "global carbon budget" - is important to better understand the global carbon cycle, support the development of climate policies, and project future climate change. Here we describe data sets and methodology to quantify all major components of the global carbon budget, including their uncertainties, based on the combination of a range of data, algorithms, statistics, and model estimates and their interpretation by a broad scientific community. We discuss changes compared to previous estimates and consistency within and among components, alongside methodology and data limitations. CO2 emissions from fossil fuels and industry (EFF) are based on energy statistics and cement production data, respectively, while emissions from land-use change (ELUC), mainly deforestation, are based on combined evidence from land-cover change data, fire activity associated with deforestation, and models. The global atmospheric CO2 concentration is measured directly and its rate of growth (GATM) is computed from the annual changes in concentration. The mean ocean CO2 sink (SOCEAN) is based on observations from the 1990s, while the annual anomalies and trends are estimated with ocean models. The variability in SOCEAN is evaluated with data products based on surveys of ocean CO2 measurements. The global residual terrestrial CO2 sink (SLAND) is estimated by the difference of the other terms of the global carbon budget and compared to results of independent dynamic global vegetation models. We compare the mean land and ocean fluxes and their variability to estimates from three atmospheric inverse methods for three broad latitude bands. All uncertainties are reported as ±1σ, reflecting the current capacity to characterise the annual estimates of each component of the global carbon budget. For the last decade available (2006-2015), EFF was 9
Full Text Available A surplus of expenditure over revenues in the government budget is called a budgetary deficit. Budgetary deficit, in itself, is not a negative thing. If the budgetary deficit allows full employment and helps reaching economic policy goals, there is full understanding for having a budgetary deficit. Budgetary deficit of the Republic of Serbia has shown an increasing tendency in the period 2005-2016. After this period, budgetary deficit has started to decrease as a result of fiscal consolidation measures. Besides avoiding the negative consequences of a budgetary deficit, Serbia has to maintain its budgetary deficit at a level below 3% of GDP, because that is a requirement for joining the European Union. This also applies to countries which are already members of the EU, but they have the right to short term deviations during the economic crisis. The European Union uses these rules to maintain fiscal discipline. By comparing budgetary deficits of the developed and developing countries, we can see a big difference in levels of deficits. Developed countries have higher deficits in the first years of economic recession, while the developing countries' budgets show economic crisis consequences in the subsequent years. The reasons for that lie in crisis overflow channels, thanks to which the developed countries were the first to experience crisis, and only later it affected the developing countries, too.
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...
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...
Le Quéré, C.; Moriarty, R.; Andrew, R. M.; Canadell, J. G.; Sitch, S.; Korsbakken, J. I.; Friedlingstein, P.; Peters, G. P.; Andres, R. J.; Boden, T. A.; Houghton, R. A.; House, J. I.; Keeling, R. F.; Tans, P.; Arneth, A.; Bakker, D. C. E.; Barbero, L.; Bopp, L.; Chang, J.; Chevallier, F.; Chini, L. P.; Ciais, P.; Fader, M.; Feely, R. A.; Gkritzalis, T.; Harris, I.; Hauck, J.; Ilyina, T.; Jain, A. K.; Kato, E.; Kitidis, V.; Klein Goldewijk, K.; Koven, C.; Landschützer, P.; Lauvset, S. K.; Lefèvre, N.; Lenton, A.; Lima, I. D.; Metzl, N.; Millero, F.; Munro, D. R.; Murata, A.; Nabel, J. E. M. S.; Nakaoka, S.; Nojiri, Y.; O'Brien, K.; Olsen, A.; Ono, T.; Pérez, F. F.; Pfeil, B.; Pierrot, D.; Poulter, B.; Rehder, G.; Rödenbeck, C.; Saito, S.; Schuster, U.; Schwinger, J.; Séférian, R.; Steinhoff, T.; Stocker, B. D.; Sutton, A. J.; Takahashi, T.; Tilbrook, B.; van der Laan-Luijkx, I. T.; van der Werf, G. R.; van Heuven, S.; Vandemark, D.; Viovy, N.; Wiltshire, A.; Zaehle, S.; Zeng, N.
Accurate assessment of anthropogenic carbon dioxide (CO2) emissions and their redistribution among the atmosphere, ocean, and terrestrial biosphere is important to better understand the global carbon cycle, support the development of climate policies, and project future climate change. Here we describe data sets and a methodology to quantify all major components of the global carbon budget, including their uncertainties, based on the combination of a range of data, algorithms, statistics, and model estimates and their interpretation by a broad scientific community. We discuss changes compared to previous estimates as well as consistency within and among components, alongside methodology and data limitations. CO2 emissions from fossil fuels and industry (EFF) are based on energy statistics and cement production data, while emissions from land-use change (ELUC), mainly deforestation, are based on combined evidence from land-cover-change data, fire activity associated with deforestation, and models. The global atmospheric CO2 concentration is measured directly and its rate of growth (GATM) is computed from the annual changes in concentration. The mean ocean CO2 sink (SOCEAN) is based on observations from the 1990s, while the annual anomalies and trends are estimated with ocean models. The variability in SOCEAN is evaluated with data products based on surveys of ocean CO2 measurements. The global residual terrestrial CO2 sink (SLAND) is estimated by the difference of the other terms of the global carbon budget and compared to results of independent dynamic global vegetation models forced by observed climate, CO2, and land-cover change (some including nitrogen-carbon interactions). We compare the mean land and ocean fluxes and their variability to estimates from three atmospheric inverse methods for three broad latitude bands. All uncertainties are reported as ±1σ, reflecting the current capacity to characterise the annual estimates of each component of the global
Palmer, James C.
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.…
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.
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)
Colorado Children's Campaign, 2010
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…
Buck, Beverly; Baker, Robin
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…
Full Text Available The aim of this paper is to analyze how the implementation of the Budgetary Stability Law has affectedPolitical Budget Cycles generated by Spanish local governments. Specifically, we study whether the evolutionof debt, budget deficit, capital spending and current spending over the electoral cycle has changed after theintroduction of this law. We use a sample of 132 Spanish municipalities with more than 50,000 inhabitants(including the provincial capitals during the period 1995‑2009. Our results show that the Budgetary StabilityLaw has avoided electoral cycles in debt. On the contrary, the adoption of this law has not mitigated theincumbents’ incentives to manipulate deficit, capital spending and current spending with electoral aims.Nevertheless, it has caused a change in the way in which mayors manipulate fiscal policy over the electoralcycle. The opportunistic expansion covered both preelectoral year and the electoral year before theimplementation of this fiscal rule, while after that, deficit and spending increases are confined in the electionyear.En este trabajo analizamos la influencia de la entrada en vigor de la Ley de Estabilidad Presupuestaria en losCiclos Políticos Presupuestarios generados por los gobiernos locales españoles. En concreto, estudiamos si laevolución de la deuda, del déficit, del gasto de capital y del gasto corriente a lo largo del ciclo electoral se havisto modificada tras la introducción de dicha ley. Para ello utilizamos una muestra formada por132 municipios españoles con más de 50.000 habitantes (incluidas las capitales de provincia durante elperiodo 1995‑2009. Nuestros resultados muestran que la Ley de Estabilidad Presupuestaria ha evitado lacreación de Ciclos Políticos Presupuestarios en la deuda. Por el contrario, la aprobación de dicha ley noha atenuado los incentivos de los políticos para manipular el déficit, el gasto de capital y el gasto corriente conla finalidad de permanecer en el poder
Full Text Available The aim of this paper is to highlight the important issues of the budget deficit and public debt and their impact on economic growth. This paper considers the twin deficit hypothesis, which argues that there is a strong correlation between the current account deficit for an economy and government budget deficits. In the last ten years, Serbia is faced with a situation of simultaneous fiscal deficit and current account deficit. However, the growth of gross domestic product and the maturity of the debt obligation indicate that the debt burden increases, the weak development of the economy and the debt, and the power of the state and threatened to open debt crisis, the emergence of foreign insolvency. To explore the effects of budget deficits and public debt in macroeconomic relations and aggregates applied the methods of descriptive statistics, and used the official data of the relevant national and international institutions. The main results of the analysis indicate a crisis of public finances, which are accumulated for many years, with a growing budget deficit and the dominant external financing of the budget deficit.
Heydorn, Kaj; Madsen, B.S.
, 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...
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.
van der Berg, W.J.; van den Broeke, M.R.; van Meijgaard, E.
Output from the regional climate model RACMO2/ANT is used to calculate the heat budget of the Antarctic atmospheric boundary layer (ABL). The main feature of the wintertime Antarctic ABL is a persistent temperature deficit compared to the free atmosphere. The magnitude of this deficit is controlled
Tuner, James A.
Many introductory finance texts present information on the capital budgeting process, including estimation of project cash flows. Typically, estimation of project cash flows begins with a calculation of net income. Getting from net income to cash flows requires accounting for non-cash items such as depreciation. Also important is the effect of…
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),...
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.
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...
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...
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
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…
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.
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....
Anna Ivanovna Povarova
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 , 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
... 7 Agriculture 10 2010-01-01 2010-01-01 false Budget and expenses. 1218.50 Section 1218.50 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING... budget shall include: (1) A statement of objectives and strategy for each program, plan, or project; (2...
... 7 Agriculture 11 2010-01-01 2010-01-01 false Telephone loan budget. 1737.60 Section 1737.60... Cost Estimation Procedures § 1737.60 Telephone loan budget. (a) RUS shall prepare a “Telephone Loan Budget” (RUS Form 493) showing all costs for the proposed project and the amount of loan and nonloan...
Game play in budgeting is not new. They are routine behaviours adopted by managers and subordinates to cope with pressures inherent in the budgetary negation process or deliberate and pre-meditated manipulation of performance variables by managers to project an overtly conservative image into their budget.
Changes to the budget for the European sixth Framework programme may jeapardize the Grid project. The EU Parliament have asked to cut the budget for infrastructure to 500 million euros from 900 and of this 150 million will probably be allocated to Ge the pan-European research network (1 page).
Gyorgy Adina Crsitina
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
number of years, leading to substantial additional federal spending. For example, the nation could experience a massive earthquake, a nuclear meltdown...budget surpluses remaining after paying down publicly held debt available for redemption . a. For comparison with the current long-term projections, CBO
Hartman, Micah; Smith, Cynthia; Heffler, Stephen; Freeland, Mark
With each passing decade, health care has consumed a larger share of gross domestic product (GDP) and Federal budgets. By the 2000-2004 period, society was willing to devote over 20 percent of the cumulative increase in GDP and the cumulative increase in Federal outlays towards health care. The financing challenges are expected to become more acute for private payers as well as Federal, State, and local budgets. With the implementation of Part D in 2006, the U.S. Office of Management and Budget projects that Federal budget pressures will heighten, bringing increased attention to Medicare's long-term fiscal outlook.
This part specifies the activities and project tasks of each project broken down according to types of financing, listing the current projects Lw 1 through 3 funded by long-term provisions (budget), the current projects LB 1 and 2, LG 1 through 5, LK1, LM1, and LU 1 through 6 financed from special funds, and the planned projects ZG 1 through 4 and ZU 1, also financed from special funds. (DG) [de
Bharat R. Koluri; Demetrios S. Giannaros
The purpose of this study is to examine the monetarist propositions regarding the effects of budget deficits, external debt, and money growth on inflation in the cases of Brazil and Mexico. To this end, a money growth equation and a price equation have been specified and estimated for empirical analysis. In general, it is concluded that the government budget deficit is not a determinant of money supply growth or of inflation. External debt is found to be a significant factor of money growth. ...
Aaskoven, Lasse; Lassen, David Dreyer
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...
Executive Office of the President — This file contains historical outlays and offsetting receipts for 1962 through the current budget year, as well as four years of projections. It can be used to...
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...
Full Text Available This article investigates the application of capital budgeting techniques and the incorporation of risk into the capital budgeting process among a sample of South African industrial firms listed on the JSE Securities Exchange for at least ten years. Previous international and local research on this topic indicated a preference for the internal rate of return (IRR as a capital budgeting method over the net present value (NPV, and that risk incorporation was relatively rarely incorporated into the capital budgeting process. The results of this study indicate that the NPV is just as popular as, and sometimes more so than, the IRR. Furthermore, compared to previous studies, risk is incorporated into evaluating capital budgeting projects more often. Sensitivity analysis is the most popular method, but adjustments to the cash flows and discount rate are becoming more popular. During the last decade the use of non-financial criteria to accept or reject a project has also increased in South Africa.
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.)
Robert W. Blanning
An issue of theoretical and practical importance to R&D managers is the proper allocation of an organization's resources between the periodic selection and budgeting of R&D projects and the implementation of these projects. One possibility is to consider previous allocations as an established base and to restrict the attention of R&D managers to an examination of any subsequent deviations from the base. The advantage of this strategy, often called incremental budgeting, is that it focuses man...
Massachusetts, Connecticut, and New York face giant deficits in their state budgets. The financial impact of the 1986 federal tax reform law was underestimated by colleges and income estimates were overly optimistic for 1988 and 1989. Unpopular, new taxes are seen as the way to solve the budget crunch. (MLW)
Monaco, R M; Phelps, J H
Rising health care spending, led by rising prices, has had an enormous impact on the economy, especially on the federal budget. Our work shows that if rapid growth in health care prices continues, under current institutional arrangements, real economic growth and employment will be lower during the next two decades than if health price inflation were somehow reduced. How big the losses are and which sectors bear the brunt of the costs vary depending on how society chooses to fund the federal budget deficit that stems from the rising cost of federal health care programs.
... emissions budget. 93.118 Section 93.118 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED... and procedures: Motor vehicle emissions budget. (a) The transportation plan, TIP, and project not from a conforming transportation plan and TIP must be consistent with the motor vehicle emissions budget...
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
When the budget-cutting ended this year in one rural North Texas school district, the people-moving began. Forced to chop its total staff to 55 employees from 64, the Perrin-Whitt Consolidated Independent school system went the route of many districts across the country: It made the majority of its reductions by encouraging early retirements and…
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.)
Recently, institutes of higher education (universities) have shown a renewed interest in organisational structures and operating methodologies that generate productivity and innovation; responsibility centre budgeting (RCB) is one such process. This paper describes the underlying principles constituting RCB, its origin and structural elements, and…
There are many articles about space management, including those that discuss space calculations, metrics, and categories. Fewer articles discuss the space budgeting processes used by administrators to allocate space. The author attempts to fill this void by discussing her administrative experiences with Middle Tennessee State University's (MTSU)…
Rushing, Douglas A.; Blakeley, Chris; Chapman, Gerry; Robertson, Bill; Horton, Allison; Besser, Thomas; McCarthy, Debbie
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.
The marginal involvement of the EU in redistributive policies and its limited fiscal resources have led to a lack of attention to the EU budget and its determinants. In this paper I analyse an original dataset containing yearly data on the main macrocategories of expenditure and how they have...
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…
F.K.M. van Nispen tot Pannerden (Frans)
textabstractThe Call for a Budgetary Theory: The appeal of Valdimer Key for a budgetary theory marks the interest in public budgeting in modern history. He clearly referred to a normative theory, raising the question: ‘on what basis shall it be decided to allocate X dollars to activity A instead of
Abstract. This paper presents the detailed turbulent kinetic energy budget and higher order statistics of flow behind a surface-mounted rib with and without superimposed acoustic excitation. Pattern recognition technique is used to determine the large-scale structure magnitude. It is observed that most of the turbulence ...
Dothan, Michael; Thompson, Fred
Debt limits, interest coverage ratios, one-off balanced budget requirements, pay-as-you-go rules, and tax and expenditure limits are among the most important fiscal rules for constraining intertemporal transfers. There is considerable evidence that the least costly and most effective of such rules are those that focus directly on the rate of…
Brunner, Markus; Ostermaier, Andreas
for honesty inhibits sabotage. Moreover, honesty suppresses negative reciprocity and thus reduces sabotage not only directly but also indirectly. Our findings warn firms to consider the sabotage of investments as a hidden cost of control in budgeting. They show that honesty has a spill-over effect...
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.
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.
flexibility to use tax and spending policies to respond to unexpected challenges. The probability of a fiscal crisis in the United States would...baseline, after accounting for all of the government’s borrowing needs, shows debt held by the public rising from $13.1 trillion at the end of 2015 to...2016 remain unchanged from last year’s 18.2 percent (see Table 3). Receipts of individual income taxes are expected to edge up by 0.1 percentage point
In fact, since the beginning of democratic rule in the current fourth republic, government has increasingly failed to balance its budget with grave consequences for price levels, interest rates, inflation and macroeconomic stability. This paper shows that deficit financing of public expenditure by the Nigerian government is ...
Ana Carolina Giuberti
Full Text Available This article aims to assess the impact of federal budget institutions on the primary deficit of the Brazilian Federal Government from 1985 to 2009, a period marked by important changes in these institutions. Based on the methodology established in the literature on political economy that is linked to the macroeconomic mainstream, three sets of budget indices and their respective sub-indices are constructed, and their behaviour over the period of analysis indicate that the changes made have resulted in institutions that induce greater fiscal discipline. Regarding the effect of these institutions on the fiscal performance, the results allow us to conclude that the institutional changes have contributed to a lower government deficit.
This article discusses the theory of bounded rationality which had been introduced by Herbert Simon in the 1950s. Simon introduced the notion of bounded rationality stating that while decision-makers strive for rationality, they are limited by the effect of the environment, their information process capacity and by the constraints on their information storage and retrieval capabilities. Moreover, this article tries to specifically blend this notion into budgeting, using the foundations of inc...
There are 11 main fields of KfK R + D activities which are connected with one or more of the research goals of a) assurance of nuclear fuel supply, b) nuclear waste management, c) safety of nuclear facilities, d) basic research and research on new technologies. The scientific and technical tasks connected with these goals in 1981 and on a medium-term basis as well as the financial requirements are presented in the programme budget. (orig.) [de
T.H.E. Journal, 2013
If district technology leaders had a nickel for every time they heard the phrase "the new normal," they'd have all the money they need to run their IT departments. In an effort to help readers think about their budgets in creative and practical ways, "T.H.E. Journal" and the Consortium for School Networking (CoSN) recently convened a panel of CTOs…
FLOW-AID is a 6th Framework European project which started in autumn 2006. Its objective is to contribute to sustainability of irrigated agriculture by developing, testing in relevant conditions, and then optimizing an irrigation management system that can be used at farm level. The system will be
General Services Administration — Capital Projects application (CPA) provides users with the ability to maintain project related financial data for Budget Activity (BA) 51, 55, 64, 01, 02, 03, 04....
Full Text Available This paper reports a study of the full carbon (C-CO2 budget of the Australian continent, focussing on 1990–2011 in the context of estimates over two centuries. The work is a contribution to the RECCAP (REgional Carbon Cycle Assessment and Processes project, as one of numerous regional studies. In constructing the budget, we estimate the following component carbon fluxes: net primary production (NPP; net ecosystem production (NEP; fire; land use change (LUC; riverine export; dust export; harvest (wood, crop and livestock and fossil fuel emissions (both territorial and non-territorial. Major biospheric fluxes were derived using BIOS2 (Haverd et al., 2012, a fine-spatial-resolution (0.05° offline modelling environment in which predictions of CABLE (Wang et al., 2011, a sophisticated land surface model with carbon cycle, are constrained by multiple observation types. The mean NEP reveals that climate variability and rising CO2 contributed 12 ± 24 (1σ error on mean and 68 ± 15 TgC yr−1, respectively. However these gains were partially offset by fire and LUC (along with other minor fluxes, which caused net losses of 26 ± 4 TgC yr−1 and 18 ± 7 TgC yr−1, respectively. The resultant net biome production (NBP is 36 ± 29 TgC yr−1, in which the largest contributions to uncertainty are NEP, fire and LUC. This NBP offset fossil fuel emissions (95 ± 6 TgC yr−1 by 38 ± 30%. The interannual variability (IAV in the Australian carbon budget exceeds Australia's total carbon emissions by fossil fuel combustion and is dominated by IAV in NEP. Territorial fossil fuel emissions are significantly smaller than the rapidly growing fossil fuel exports: in 2009–2010, Australia exported 2.5 times more carbon in fossil fuels than it emitted by burning fossil fuels.
Rasmussen, Troels A.; Merritt, Timothy R.
CNC cutting machines have become essential tools for designers and architects enabling rapid prototyping, model-building and production of high quality components. Designers often cut from new materials, discarding the irregularly shaped remains. We introduce ProjecTables, a visual augmented...... reality system for interactive packing of model parts onto sheet materials. ProjecTables enables designers to (re)use scrap materials for CNC cutting that would have been previously thrown away, at the same time supporting aesthetic choices related to wood grain, avoiding surface blemishes, and other...... relevant material properties. We conducted evaluations of ProjecTables with design students from Aarhus School of Architecture, demonstrating that participants could quickly and easily place and orient model parts reducing material waste. Contextual interviews and ideation sessions led to a deeper...
The purpose of this research-based thesis was to get an idea how managers of two small resembling hotels of a specific region deal with marketing process with a limited budget. In addition, the aim of the thesis was to examine if hotel managers who were interviewed perceive marketing only in the way of ‘promotion’ rather than marketing research, marketing mix and marketing environment theories. It was also found out if hotel managers of those hotels consider marketing as a key to successful h...
Farlik, John T.
Project success has multiple definitions in the scholarly literature. Research has shown that some scholars and practitioners define project success as the completion of a project within schedule and within budget. Others consider a successful project as one in which the customer is satisfied with the product. This quantitative study was conducted…
Cline, Melinda; Guynes, Carl S.; Simard, Karine
The primary challenge of project management is to achieve the project goals and objectives while adhering to project constraints--usually scope, quality, time and budget. The secondary challenge is to optimize the allocation and integration of resources necessary to meet pre-defined objectives. Project management software provides an active…
Noh, Sang Hwan [Korea Environment Institute, Seoul (Korea)
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.
Kilty, G L
This article is designed to introduce the techniques used to convert traditionally maintained department budgets to baseline budgets. This entails identifying key activities, evaluating for value-added, and implementing continuous improvement opportunities. Baseline Budgeting for Continuous Improvement was created as a result of a newly named company president's request to implement zero-based budgeting. The president was frustrated with the mind-set of the organization, namely, "Next year's budget should be 10 to 15 percent more than this year's spending." Zero-based budgeting was not the answer, but combining the principles of activity-based costing and the Just-in-Time philosophy of eliminating waste and continuous improvement did provide a solution to the problem.
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...
Blow, L.; Hawkins, M.; Klemm, A.; McCrae, J.; Simpson, H.
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...
Lee, Sul H
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
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)
Saeed Mohammadi; Kamran Feizi; Ali Khatami Firouz Abadi
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...
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,…
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.
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
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
Full Text Available Introduction: to evaluate the impact on the Italian National Health Service (NHS budget of the recent introduction of the DPP-4 inhibitor vildagliptin in combination treatment for NIDDM patients. Methods: NIDDM patients eligible to vildagliptin treatment were identified and quantified based on approved indications and prevalence data review; adequate alternative strategies were identified; direct medical costs associated with competing strategies were calculated according to national practice and prices (drug acquisition, therapeutic monitoring, cost for managing severe adverse events – severe hypoglycemia events, fractures, new heart failure cases and the NHS budgetary impact was estimated according to market penetration assumptions (base-case: 5% and 10% for the first and second year, respectively. Results: patients estimated eligible for vildagliptin in Italy are about 237,500: pts inadequately controlled with metformin monotherapy (166,500, pts inadequately controlled with sulfonylurea monotherapy and intolerant/contraindicated to metformin (70,200, and those inadequately controlled with thiazolidinedione monotherapy (800. Costing and comparing of the vildagliptin-based and competing strategies revealed differences in both directions, depending on patient subgroup. Assuming uniform penetration among identified patient subgroups, vildagliptin introduction is expected to raise NHS costs by 2,750,000 Euro in the first and by 5,500,000 Euro in the second year, respectively representing 1,6% and 3,2% of the estimated total management cost of this patient population. Conclusions: the introduction of vildagliptin in the treatment of Italian NIDDM patients offers a new therapeutic option for three inadequately controlled NIDDM subpopulations; the financial impact on Italian NHS expenditures depends on patient selection and can be expected not to exceed 2-3% of the currently dedicated budget in the first two years.
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.
Antonio Lopo Martins
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.
Markus C. Arnold
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.
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...
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…
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.
Sielke, Catherine C.
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)
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
Pereus, Steven C.
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…
TURCIN MARIUS CATALIN
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.
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
Full Text Available This paper deals with a connection between financial and quality management systems. These departments only rarely cooperate on projects, which could be a loss, because this connection has many improvement opportunities. The author shows through the simple example of catering deliveries a possible procedure of how to reach a more realistic evaluation of production costs for each product and how to connect budgeting and process analysis.
Full Text Available The study aims at examining how fiscal deficits affect the performance of the stock market in India by using annual data from 1988–2012. The study makes use of Ng-Perron unit root tests to check the non-stationarity property of the series; the Auto Regressive Distributed Lag (ARDL bounds test and a Vector Error Correction Model (VECM for testing both short and long run dynamic relationships. The variance decomposition (VDC is used to predict the exogenous shocks of the variables. The findings of the bounds test reveal that the estimated equation and the series are co-integrated. The ARDL results suggest a long run negative relationship exists between budget deficit and stock prices and do not show any significant relationship in the short run. The VECM result shows that fiscal deficits influence the stock price only in the short run. The results of the Variance Decomposition show that stock price movement in the long run is mostly explained by shocks of fiscal deficits. The study implies that the government must adopt appropriate macroeconomic policies to reduce budget deficit, which will result in stock market growth and in turn will lead to the financial development of the country.
Codispoti, L; Brandes, J.A.; Christensen, J.P.; Devol, A.H.; Naqvi, S.W.A.; Paerl, H.W.; Yoshinari, T.
New data forced to raise previous estimates of oceanic denitrification. The revised estimate of approx. 450 Tg N yr sup(-1) (Tg = 10 sup(12) g) produces an oceanic fixed N budget with a large deficit (approx. 200 Tg N yr sup(1)) that can...
National Oceanic and Atmospheric Administration, Department of Commerce — The NASA/GEWEX Surface Radiation Budget (SRB) Release-3.0 data sets contains global 3-hourly, daily, monthly/3-hourly, and monthly averages of surface and top-of...
Despite initial fears of significant funding cuts, America’s 2017 budget largely maintains support for research. But as Peter Gwynne reports, the relief may only be temporary and funding for science may be slashed next year instead
Congress has agreed to match or exceed most of the funding requests for the major science agencies requested by President Clinton in February. Many of them will receive their largest budget increases for years (11 paragraphs).
Nakamura, Kei; Kasai, Mari; Nakai, Megumi; Nakatsuka, Masahiro; Meguro, Kenichi
The group reminiscence approach (GRA) and reality orientation (RO) are common psychosocial interventions for patients with dementia. As a qualitative evaluation of the reminiscence approach in patients with dementia, the Patient Report Outcome (PRO) is useful. The purpose of this study was to investigate the effects of GRA-RO for participants with mild cognitive impairment (MCI) using the PRO. A cluster randomized controlled trial. Community-based study. Ninety-four patients with MCI (39 GRA-RO, 23 physical activity, and 32 cognitive training) described their impressions. Based on the database of the Kurihara Project, we retrospectively analyzed the participants' descriptions of their impressions as a PRO in the nonpharmacological interventions: GRA-RO, physical activity, and cognitive training. We categorized the descriptions according to the following 2 types: impression with content and reminiscence with life review. We assessed what they wrote regarding memory loss. The content on their life reviews was also a particular focus for the GRA-RO group. PRO. Compared with the physical activity and the clinical training groups, the GRA-RO patients described their reminiscence with life review and their own memory problems. There was no confusion of the order of events of their autobiographical memories. There was a significant time effect between the 2 family involvement groups in quality-of-life (QOL) scores, and the postintervention QOL scores were significantly better than preintervention. This study suggests that the GRA-RO in participants with MCI not only stimulates life review but also increases self-awareness of memory deficits without confusion of the order of events. Thus, the GRA-RO may improve self-esteem and develop self-awareness. Copyright © 2016 AMDA – The Society for Post-Acute and Long-Term Care Medicine. Published by Elsevier Inc. All rights reserved.
Drawing on its dynamic strengths, a psychiatric unit develops various projects and care techniques. In this framework, the institute director must make a number of choices with regard to architecture. Why renovate the psychiatry building? What financial investments are required? What criteria should be followed? What if the major argument was based on the respect of the patient's dignity?
Quéré, Le Corinne; Andrew, Robbie M.; Canadell, Josep G.; Sitch, Stephen; Korsbakken, Jan Ivar; Peters, Glen P.; Manning, Andrew C.; Boden, Thomas A.; Tans, Pieter P.; Houghton, Richard A.; Keeling, Ralph F.; Alin, Simone; Andrews, Oliver D.; Anthoni, Peter; Barbero, Leticia; Bopp, Laurent; Chevallier, Frédéric; Chini, Louise P.; Ciais, Philippe; Currie, Kim; Delire, Christine; Doney, Scott C.; Friedlingstein, Pierre; Gkritzalis, Thanos; Harris, Ian; Hauck, Judith; Haverd, Vanessa; Hoppema, Mario; Klein Goldewijk, Kees; Jain, Atul K.; Kato, Etsushi; Körtzinger, Arne; Landschützer, Peter; Lefèvre, Nathalie; Lenton, Andrew; Lienert, Sebastian; Lombardozzi, Danica; Melton, Joe R.; Metzl, Nicolas; Millero, Frank; Monteiro, Pedro M.S.; Munro, David R.; Nabel, Julia E.M.S.; Nakaoka, S.; 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; Laan-Luijkx, van der Ingrid T.; Werf, van der Guido R.; Viovy, Nicolas; Walker, Anthony P.; Wiltshire, Andrew J.; Zaehle, Sönke
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
Gastellu-Etchegorry, J. P.
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.
Ronald D. Kneebone
Full Text Available Provincial budgets may normally make for dry reading, but in Alberta’s case, there is plenty of suspense lurking inside the pages — and that’s not necessarily a good thing. Your average family may know certain things about balancing a budget: keeping spending roughly in line with income; not relying on volatile, unpredictable income streams to cover expenses; and not leaving the kids with an inheritance of significant debt. But look at how Alberta has been managing its budget in the last decade, and it is obvious that the provincial government is breaking a lot of the financial management rules that most Albertans are disciplined enough to live by at home. A clear way to get a sense of how the Alberta government has managed its finances is by analyzing how much provincial program spending relies on depleting provincial savings, either in the form of savings funds or non-renewable resource deposits, such as oil and gas. By 2011, Alberta’s “Budget Gap” had grown to almost the same level it was in 1993, when the province was forced to adopt wrenching budget cuts in order to close what had become a yawning gap between revenue and costs amounting to $4,000 in spending for every man, woman and child in the province. This paper suggests there are three key questions that should be posed to our government and to any political party seeking to represent our interests as our government: 1. How tolerant are they of annual deficits? Do they advocate a strategy of relatively lower levels of government spending and/or higher tax rates, so as to avoid deficits no matter the state of the economy? Or will they tolerate deficits during economic slowdowns to enable higher levels of spending and/or lower tax rates? 2. To what extent are they willing to trust the payment of health-care costs and the costs of education and social assistance to oil and gas royalties as opposed to taxation? 3. How, exactly, does one define investments in social
Considers present-day aspects of capital budgeting decision-making in investment projects by transnational corporations (TNCs) in emerging markets. Discusses peculiarities of cash flows of TNC mother and project companies which influence the decision-making in project investment. A number of effective valuation techniques for multicurrency projects has been proposed, taking into account adjustments for various factors.
Jung, J. S.; Choi, E. S.; Cho, J. I.; Jung, S. C.; Lee, J. H. [Caleb and Company, Seoul (Korea, Republic of)
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.
... GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, OTHER NON-PROFIT ORGANIZATIONS, AND COMMERCIAL ORGANIZATIONS Post-Award Requirements Financial and Program Management § 435.25 Revision of budget and program plans. (a) The budget plan is the financial expression of the project or...
... REQUIREMENTS FOR GRANTS AND AGREEMENTS (INCLUDING SUBAWARDS) WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 70.25 Revision of budget and program plans. (a) The budget plan is the financial expression of the project or...
... GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 518.25 Revision of budget and program plans. (a) The budget plan is the financial expression of the project or program as approved during the...
... AND COMMUNITY SERVICE GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 2543.25 Revision of budget and program plans. (a) The budget plan is the financial expression of the project or...
... WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 74.25 Revision of budget and program plans. (a) The budget plan is the financial expression of the project or program as approved during the award process. It may...
... ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, OTHER NON-PROFIT, AND COMMERCIAL ORGANIZATIONS Post-Award Requirements Financial and Program Management § 14.25 Revision of budget and program plans. (a) The budget plan is the financial expression of the project or...
... 7 Agriculture 10 2010-01-01 2010-01-01 false Budget and expenses. 1216.50 Section 1216.50 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING... statement of objectives and strategy for each program, plan, or project; (2) A summary of anticipated...
... 7 Agriculture 10 2010-01-01 2010-01-01 false Budget and expenses. 1212.50 Section 1212.50 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING... objectives and strategy for each program, plan, or project; (2) A summary of anticipated revenue, with...
The stance of fiscal policy is commonly assessed by the size of the annual budget deficit and public debt. Both indices fail, however, to correctly reflect the long run financial burden of government programs such as social security. An alternative to "deficit accounting" is "generational accounting" which in particular reveals the intergenerational distribution effect of government legislation. The present paper applies generational accounting on the pay-as-you-go financed part of old age pe...
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…
... 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...
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
... 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...
... 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...
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...
Project management is critical for successful project development. A crucial responsibility of the project manager is ensuring that the client is certified and the scope of work is of high quality, within the agreed budget and time frame. In some way, project financing is completed from the time of project conception. Indeed ...
Edouard T. Djeutem
Full Text Available Two approaches are used to analyze the sustainability of the current account deficits of Cameroon in order to find out whether current economic policies are sound enough to guarantee the country’ s financial solvency. The first uses a structural procedure to compare current account deficits relative to an optimal benchmark using the Campbell-Shiller’s methodology. The second uses a reduced form approach to test for intertemporal budget constraint through cointegration tests between imports and exports plus net transfer payments on foreign obligations. Our results suggest that the current account imbalances for Cameroon based on data from the period 1970-2002 are “excessive” and the deficits are currently unsustainable.
The Construction of Facilities (CoF) appropriation provides contractual services for the repair, rehabilitation, and modification of existing facilities; the construction of new facilities and the acquisition of related collateral equipment; the acquisition or condemnation of real property; environmental compliance and restoration activities; the design of facilities projects; and advanced planning related to future facilities needs. Fiscal year 1994 budget estimates are broken down according to facility location of project and by purpose.
Engineering projects become increasingly more complex and project complexity is assumed to be one of the causes for projects being delivered late and over budget. However, what this project complexity actually comprised of was unclear. To improve the overall project performance, this study focuses
Türkiye'de Kamu Açıklarının Oluşumunda Tarım Satış Kooperatifleri Birliklerinin Rolü ve Marmarabirlik Örneği (The Role of Agricultural Sales Cooperatives and Unions in the Formation of Budget Deficits in Turkey and the Marmarabirlik Example
İsmail Muzaffer EREN
Full Text Available Agricultural sales cooperatives and unions that began their work in 1935 with the adoption of Law No 2834 made significant contributions to their producer members and the national economy in general in the first years. However changing circumstances and various economic fluctuations made it necessary to support agricultural sector and the agricultural sales cooperatives and unions were used actively in certain support policies because of the fact that they were organized among the producers. In time the subsidies in question caused the cooperatives and unions to be perceived as public institutions and governments started to play a more active role on them. Later the domination of the public influence continued and increased with certain legal arrangements being made for this purpose. The cooperatives and unions left behind their original purpose of establishment and as a result became a significant contributor to public deficits. The budgetary burden, deficits of support policies, choice of target segment, unfairness in income distribution, indifference to market conditions and obligations arising from the agreements signed brought to the agenda changes in support policies implemented through agricultural sales cooperatives and unions. In this paper the size of the damage cooperatives and unions that left behind their original purpose gave to the national economy is explained and Marmara Olive Agricultural Sales Cooperatives Union (Marmarabirlik is analyzed as an example of the benefits these institutions would bring under correct policies.
Hauser, R C; Edwards, D E; Edwards, J T
Cash budgeting is generally considered to be an important part of resource management in all businesses. However, respondents to a survey of not-for-profit health care entities revealed that some 40 percent of the participants do not currently prepare cash budgets. Where budgeting occurred, the cash forecasts covered various time frames, and distribution of the document was inconsistent. Most budgets presented cash receipts and disbursements according to operating, investing, and financing activities--a format consistent with the year-end cash flow statement. By routinely preparing monthly cash budgets, the not-for-profit health care entity can project cash inflow/outflow or position with anticipated cash insufficiencies and surpluses. The budget should be compared each month to actual results to evaluate performance. The magnitude and timing of cash flows is much too critical to be left to chance.
VEZURE OANA SABINA
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
Bamberger, Michael; Rugh, Jim; Mabry, Linda
.... Vignettes and case studies--representing evaluations from a variety of geographic regions and sectors--demonstrate adaptive possibilities for small projects with budgets of a few thousand dollars...
Allen, Vanessa; Chapman, Anne; Henken, Rob
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…
Rülke, Jan-Christoph; Frenkel, Michael; Lis, Eliza
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...
Hosseini, Majid; Ghafouri, Mohammad; Tabatabaei, MahmoudReza; Goodarzi, Masoud; Mokarian, Zeinab
Estimation of the major components of the hydrologic budget is important for determining the impacts on the water supply and quality of either planned or proposed land management projects, vegetative changes, groundwater withdrawals, and reservoir management practices and plans. As acquisition of field data is costly and time consuming, models have been created to test various land use practices and their concomitant effects on the hydrologic budget of watersheds. To simulate such management scenarios realistically, a model should be able to simulate the individual components of the hydrologic budget. The main objective of this study is to perform the SWAT2012 model for estimation of hydrological budget in six subbasin of Persian Gulf watershed; Golgol, Baghan, Marghab Shekastian, Tangebirim and Daragah, which are located in south and south west of Iran during 1991-2009. In order to evaluate the performance of the model, hydrological data, soil map, land use map and digital elevation model (DEM) are obtained and prepared for each catchment to run the model. SWAT-CUP with SUFI2 program was used for simulation, uncertainty and validation with 95 Percent Prediction Uncertainty. Coefficient of determination ( R 2) and Nash-Sutcliffe coefficient (NS) were used for evaluation of the model simulation results. Comparison of measured and predicted values demonstrated that each component of the model gave reasonable output and that the interaction among components was realistic. The study has produced a technique with reliable capability for annual and monthly water budget components in Persian Gulf watershed.
Misra, S. N.; Ghadai, Sanjaya Kumar
The Fourth Conference on Women at Beijing (1995) underlined the importance of gender mainstreaming; spurring India to provide for separate Gender Budgeting in 2005-06. The Constitution tries to make fine balance between right to equality and positive discrimination for promoting gender justice in India. Yet high levels of Gender Inequality Index…
Vestlusringi teemad: riigieelarve koostamisel ei arvestata soolist võrdõiguslikkust; gender budgeting kui üks soolise võrdõiguslikkuse jälgimise viise; vabaabielu võib osutuda naisele palju ebasoodsamaks kui mehele; kogukonna kollektiivne vastutus perevägivalla korral. Vt. samas: Aasta 2004 suurte mõtlejate auhinnad
Miller, Norman E.
Presents techniques for ensuring constituency involvement in district- and site-level budget management. Outlines four models for securing constituent input and focuses on strategies to orchestrate the more complex model for staff and community participation. Two figures are included. (LMI)
Ab van der Torre; Ingrid Ooms; Mirjam de Klerk
The personal budget is a sum of money which recipients can use to arrange and pay for their own care provider. Since its introduction, demand for this provision, which is funded through the Exceptional Medical Expenses Act (AWBZ) has grown rapidly, prompting the Dutch government to take a number
Fultz, David A.
The Grand Blanc (Michigan) Community School District sets budget priorities by (1) surveying students, taxpayers, and teachers to learn their preferences for current programs and services; (2) determining the costs of state-mandated programs; (3) listing nonmandated programs and determining their costs; and (4) considering proposed new programs.…
Planning Programming and Budgeting Systems (PPBS) have been considered as either synonymous with abstract, advanced, mathematical systems analysis or as an advanced accounting and control system. If PPBS is to perform a useful function, both viewpoints must be combined such that a number of standardized procedures and reports are required and…
Rose, Jeremy; Rios, Jesus; Lippa, Barbara
Participatory budgeting is a reasonably well-established governance practice, particularly in South America. It is information and communication rich - making it well suited for modern technology support; in addition, the widespread participation of many citizens is difficult to achieve without...
Geiger, Philip E.
Zero-based, programmatic budgeting involves four basic steps: (1) define what needs to be done; (2) specify the resources required; (3) determine the assessment procedures and standards to use in evaluating the effectiveness of various programs; and (4) assign dollar figures to this information. (MLF)
Earth science teachers know how frustrating it can be to spend hundreds of dollars on three-dimensional (3-D) models of Earth's geologic features, to use the models for only a few class periods. To avoid emptying an already limited science budget, the author states that teachers can use a simple alternative to the expensive 3-D models--sand. She…
...) will expire in fiscal year 2002. Perhaps this timing is appropriate: although most of us would argue that some controls are necessary even in a time of surplus, the details will be different in a time of surplus than a time of deficit...
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.
A healthy, well-fed, educated populace is synonymous with a prospering economy. Yet, when planning their budgets, governments tend to emphasize infrastructural/industrial projects and defence rather than investing in health, education and other social programmes to eliminate the widespread poverty and high mortality of its population, which would assure a more promising future in the long-term. As citizens, nurses are responsible for initiating and supporting action to meet the health and social needs of the public. And in keeping with ICN's 1989 resolution on nuclear war, INR presents some facts on social and defence spending to show how health needs are often being deprived by emphasis on others sectors, particularly defence. The aim is "to encourage nurses to critically appraise expenditure on health and welfare at a national and global level in relation to that spent on conventional and nuclear arms and to assist nurses to develop strategies of action to contribute to international peace."
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
Hansen, Janus Staffan; Holm, Lotte; Frewer, Lynn
The paper reviews psychological and social scientific research on lay attitudes to food risks. Many experts (scientists, food producers and public health advisors) regard public unease about food risks as excessive. This expert-lay discrepancy is often attributed to a 'knowledge deficit' among la...... in institutions and experts. It suggests that an interdisciplinary, contextualised and psychologically sound approach to the study of risk is needed.......The paper reviews psychological and social scientific research on lay attitudes to food risks. Many experts (scientists, food producers and public health advisors) regard public unease about food risks as excessive. This expert-lay discrepancy is often attributed to a 'knowledge deficit' among lay...... people. However, much research in psychology and sociology suggests that lay risk assessments are complex, situationally sensitive expressions of personal value systems. The paper is organised around four themes: risk perception, the communication of risk, lay handling of risk, and public trust...
Full Text Available The mainstream in Finance studies recognizes the impact of tax shields on capital budgeting. This study offers some evidences regarding a bias in direct investment projects valuation in the case of taking into account of the allowance of recovery of the losses recorded in the past financial exercises from future profits as long as the classical indicators (e.g., Net Present Value are used. Also, this tax regime seems to favour the adoption of less-performer projects by lessperformer companies, as long as these projects should be otherwise rejected by a performer company.
Jaime O. Oliver
Attention Deficit Hyperactivity Disorder (ADHD) is considered as among the most common yet serious brain disorders significant number of children are subjected to; the seriousness of which manifests in the ability of the disorder to continue to show up even after the childhood years, during the period of adolescence as well as adulthood. Considering the findings delivered by Brain Imaging Studies conducted on youth, it is revealed that people suffering from ADHD experiences del...
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
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
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.
Bouchard, Geneviève; Saint-Aubin, Jean
Building on previous work on the role of attention deficits associated with the regulation of executive control in psychiatric disorders, we examine whether these attention deficits are related to an interpersonal disturbance, the experience of divorce. Attentional capacities of 95 randomly selected couples from the general population were measured with a well-established task, the Attentional Network Task, which assesses the efficiency of 3 attention networks (that is, alerting, orienting, and executive control). Among the 190 participants, 32 had experienced a divorce in the past. ANCOVAs were used to compare divorced people in marital or cohabiting unions with people in first unions in their performance on this purely cognitive task. Our findings indicate that divorced people who are currently living in a cohabiting relationship show significantly lower executive control than other adults living as couples, after controlling for sex, age, income, and education. This subgroup of divorced people not only exhibit greater difficulty in responding to some stimuli while ignoring irrelevant ones but also manifest cognitive deficits in conflict resolution. This study highlights the links between attention and the long-term maintenance of intimate relationships. Our results may have important implications for the identification of people at risk for divorce.
Duchene, G.; Moszynski, M.; Curien, D.
The EUROGAM data-acquisition has to handle a large number of events/s. Typical in-beam experiments using heavy-ion fusion reactions assume the production of about 50 000 compound nuclei per second deexciting via particle and γ-ray emissions. The very powerful γ-ray detection of EUROGAM is expected to produce high-fold event rates as large as 10 4 events/s. Such high count rates introduce, in a common dead time mode, large dead times for the whole system associated with the processing of the pulse, its digitization and its readout (from the preamplifier pulse up to the readout of the information). In order to minimize the dead time the shaping time constant τ, usually about 3 μs for large volume Ge detectors has to be reduced. Smaller shaping times, however, will adversely affect the energy resolution due to ballistic deficit. One possible solution is to operate the linear amplifier, with a somewhat smaller shaping time constant (in the present case we choose τ = 1.5 μs), in combination with a ballistic deficit compensator. The ballistic deficit can be corrected in different ways using a Gated Integrator, a hardware correction or even a software correction. In this paper we present a comparative study of the software and hardware corrections as well as gated integration
Project goals, project tasks, progress on tasks, and problems encountered are described and discussed for each of the studies that make up the Great Basin Paleoenvironmental Studies Project for Yucca Mountain. These studies are: Paleobotany, Paleofauna, Geomorphology, and Transportation. Budget summaries are also given for each of the studies and for the overall project
This report contains descriptions of the projects supported by the Mirror Confinement Systems (MCS) Division of the Office of Fusion Energy. The individual project summaries were prepared by the principal investigators, in collaboration with MCS staff office, and include objectives and milestones for each project. In addition to project summaries, statements of Division objectives and budget summaries are also provided
Full Text Available The general theory of twin deficits hypothesis does not consider specific characteristics of domestic tax systems, i.e. whether the revenue side of the budget is dominated by indirect or by direct taxes. The main hypothesis of the paper is that in countries with fiscal systems dominated by indirect taxes, the deterioration of the current account balance would imply higher fiscal revenues due to larger imports and consumption. The hypothesis is based on the characteristics of domestic tax systems of Bulgaria, Croatia, Poland and Romania in which indirect tax revenues account for the majority of total budget tax revenues. Results suggest that the co-movements of the current account and the fiscal balance cannot be explained by the twin deficit theory in countries with indirect tax-oriented systems. These results imply that only the structural economic transformation and export orientation of the economy may reverse the causality direction between two deficits.
Loeb, N. G.; Su, W.; Wong, T.; Priestley, K.
Earth's climate is determined by the exchange of radiant energy between the Sun, Earth and space. The absorbed solar radiation at the top-of-atmosphere (TOA) fuels the climate system, providing the energy required for atmospheric and oceanic motions. Earth's radiation budget (ERB) involves a balance between how much solar energy Earth absorbs and how much terrestrial thermal infrared radiation is emitted to space. Because of its critical role in climate, continuous monitoring of the ERB is necessary for improved understanding and prediction of climate variability and change. NASA's long history in observing the TOA ERB is acknowledged in the 2007 and 2013 reports of the IPCC (IPCC 2007, 2013), the 2007 NRC Decadal Survey (NRC 2007), and the GCOS implementation plan of the WMO (GCOS 2016). A key reason for NASA's success in this area is due to its support of the CERES Project and its predecessor, ERBE. During ERBE, the TOA ERB was observed using both scanner and nonscanner broadband instruments. The CERES project consists of six scanner instruments flying alongside high-resolution spectral imagers (MODIS, VIIRS) in morning and afternoon sun-synchronous orbits. In addition to extending the ERBE TOA radiation budget record, CERES also provides observations of Earth's surface radiation budget with unprecedented accuracy. Here we assess the likelihood of a measurement gap in the ERB record. We show that unless a follow-on ERB instrument to the last available CERES copy (FM6) is built and launched, there is a significant risk of a measurement gap in the ERB record by the mid-2020s. A gap is of concern not only because the ERB would not be monitored during the gap period but also because it would be exceedingly difficult to tie the records before and after the gap together with sufficient accuracy for climate analyses. While ERB instruments are highly stable temporally, they lack the absolute accuracy needed to bridge a gap. Consequently, there is a requirement that
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.
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.
Thomas, H.; Bozec, Y.; Baar, H.J.W. de; Elkalay, K.; Frankignoulle, M.; Schiettecatte, L.-S.; Kattner, G.; Borges, A.V.; Gattuso, J.-P.
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
... 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 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...
... 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...
... 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 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 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...
Drees, Maximilian Werner; Feldotto, Matthias; Riechers, Sören; Skopalik, Alexander
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
... 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 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...
... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Budget period. 35.9035 Section 35.9035... ASSISTANCE Financial Assistance for the National Estuary Program § 35.9035 Budget period. An applicant may choose its budget period in consultation with and subject to the approval of the Regional Administrator. ...
... 7 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...
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
... 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...
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.…
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 ...
... 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...
... 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...
McCabe, Gregory J.; Wolock, David M.
A monthly water-balance model is used with CRUTS3.1 gridded monthly precipitation and potential evapotranspiration (PET) data to examine changes in global water deficit (PET minus actual evapotranspiration) for the Northern Hemisphere (NH) for the years 1905 through 2009. Results show that NH deficit increased dramatically near the year 2000 during both the cool (October through March) and warm (April through September) seasons. The increase in water deficit near 2000 coincides with a substantial increase in NH temperature and PET. The most pronounced increases in deficit occurred for the latitudinal band from 0 to 40°N. These results indicate that global warming has increased the water deficit in the NH and that the increase since 2000 is unprecedented for the 1905 through 2009 period. Additionally, coincident with the increase in deficit near 2000, mean NH runoff also increased due to increases in P. We explain the apparent contradiction of concurrent increases in deficit and increases in runoff.
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
Hentschke, Guilbert C.
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)
Zakhozhay Kostyantyn V.
Full Text Available The aim of the article is considering the theoretical and methodological instruments of the State Budget of Ukraine and in view of this providing a more extended characteristic of the principles of the budget system, taking into account the role of the country’s main financial plan at five classical levels of economy. As a result of the research, there determined the necessity of supplementing the legislatively approved principles of the State Budget of Ukraine with the newly introduced principles of economic security and social protection of the population. In order to improve the theoretical and methodological instruments of the State Budget of Ukraine and the visibility of its impact on socio-economic processes under current conditions of the society development as well as to determine its role in the socio-economic space, it is suggested to consider the role of the main financial plan for mega-, macro-, meso-, micro- and nano-levels. Further practical application of the introduced principles of forming the State Budget of Ukraine on the basis of the process and system approach will enable development of many sectors of the national economy; increase the flow of investment; promote political stability; reduce the inflation, unemployment; increase production and exports; reduce the budget deficit and public debt; affect the increase in the financial potential and gold reserves of the state.
Pasichniy Mykola D.
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.
Pablo de Andrés
Full Text Available This paper seeks to shed further light on the capital budgeting techniques used by Spanish companies. Our paper posits that the gap between theory and practice might be related to the nature of sources of value and to the efficiency of mechanisms aligning managerial and shareholder incentives, rather than to resource restrictions or model misinterpretation. We analyze data from a survey conducted in 2011, the final sample comprising 140 non-financial Spanish firms. Our findings show a behaviour pattern similar to that reported in prior research for firms in other countries. Particularly noteworthy is that payback appears to be the most widely used tool, while real options are used relatively little. Our results confirm that size and industry are related to the frequency of use of certain capital budgeting techniques. Further, we find that the relevance of growth opportunities and flexibility is an important factor explaining the use of real options.
The notion of 'incrementalism', formulated by Aaron Wildavsky in the 1960's, has been extremely influential in the public budgeting literature. In essence, it entails the claim that legislators engaged in budgetary policymaking accept past allocations, and decide only on the allocation of increments to revenue. Wildavsky explained incrementalism with reference to the cognitive limitations of lawmakers and their desire to reduce conflict. This paper uses a legislative bargaining framework to u...
Eduardo Engel; Ronald Fischer; Alexander Galetovic
Latin American governments progressively substituted build–operate–and–transfer (BOT) contracts for government–provided highways during the nineties. Because under BOT a private franchise holder finances and operates the road in exchange for tolls, it is often claimed that BOT represents a privatization of highways. We argue that, as currently applied, the BOT model is an imperfect and incomplete privatization, because the franchise holders’ budget constraint has been soft, with losses being ...
Enbar, Nadav [Sandia National Lab. (SNL-NM), Albuquerque, NM (United States); Weng, Dean [Sandia National Lab. (SNL-NM), Albuquerque, NM (United States); Klise, Geoffrey Taylor [Sandia National Lab. (SNL-NM), Albuquerque, NM (United States)
With rising grid interconnections of solar photovoltaic (PV) systems, greater attention is being trained on lifecycle performance, reliability, and project economics. Expected to meet production thresholds over a 20-30 year timeframe, PV plants require a steady diet of operations and maintenance (O&M) oversight to meet contractual terms. However, industry best practices are only just beginning to emerge, and O&M budgets—given the arrangement of the solar project value chain—appear to vary widely. Based on insights from in-depth interviews and survey research, this paper presents an overview of the utility-scale PV O&M budgeting process along with guiding rationales, before detailing perspectives on current plant upkeep activities and price points largely in the U.S. It concludes by pondering potential opportunities for improving upon existing O&M budgeting approaches in ways that can benefit the industry at-large.
Enbar, Nadav [Electric Power Research Inst. (EPRI), Palo Alto, CA (United States); Weng, Dean [Electric Power Research Inst. (EPRI), Palo Alto, CA (United States); Klise, Geoffrey Taylor [Sandia National Lab. (SNL-NM), Albuquerque, NM (United States)
With rising grid interconnections of solar photovoltaic (PV) systems, greater attention is being trained on lifecycle performance, reliability, and project economics. Expected to meet production thresholds over a 20-30 year timeframe, PV plants require a steady diet of operations and maintenance (O&M) oversight to meet contractual terms. However, industry best practices are only just beginning to emerge, and O&M budgets—given the arrangement of the solar project value chain—appear to vary widely. Based on insights from in-depth interviews and survey research, this paper presents an overview of the utility-scale PV O&M budgeting process along with guiding rationales, before detailing perspectives on current plant upkeep activities and price points largely in the U.S. It concludes by pondering potential opportunities for improving upon existing O&M budgeting approaches in ways that can benefi t the industry at-large.
Dees, M.; Neelissen, P.A.
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.
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
Sargent, C W
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
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....
This lecture will focus on the following issues: - The current state of the art in Project Management, especially the integration of Project Management with general management activities, and the integrated view of resources allocation. - Overview of the project life cycle, the phases and the deliverables - Necessity and limits of planning in a research environment - Organizational aspects of the projects the roles of the stakeholders - How to get the resources when they are needed - Risk Management in Projects - Earned value - How to keep a project on track (schedule and budget) - Management of the suppliers - Closing of the project
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.
projects. Debt held by the public would also grow significantly from its already high level . CBO anticipates that the economy will expand solidly this...when the econ - omy expands. Economic growth also will contribute to a rise of 3 percent in payroll taxes, CBO estimates. In contrast, corporate...rising debt would have serious negative consequences for the budget and the nation: B When interest rates increased from their current levels to more
Program Direction enables EERE to maintain and support a world-class federal workforce to accomplish its mission of creating and sustaining American leadership in the sustainable transportation, renewable power, and energy efficiency sectors. The FY 2017 Program Direction budget request provides resources for program and project management, administrative support, contract administration, human capital management, headquarters and field site non-laboratory facilities and infrastructure, and contractor support.
Wright, Donald J
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.
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.
Cohen, Stewart J.
Many activities associated with the transportation sector are weather sensitive. This study is concerned with highway maintenance activities, specifically snow removal, and the budgeting of same by the Illinois Department of Transportation (IDOT). During the 1978-79 winter, IDOT's snow removal budget was exhausted by the end of January, thereby necessitating the procurement of emergency funds. The following year, the Illinois State Water Survey (ISWS) was asked to provide specialized climatic design information that could be used to assist IDOT in its budget planning for snow removal.Snow removal is often accomplished by spreading road salt over snow- and ice-covered roads, thus improving traction and reducing the risk of vehicles skidding along slippery surfaces. This study demonstrates the computation of `salt days,' a user-oriented climatic variable that indicates the number of days when road salt is required. This variable is defined using certain temperature and snowfall criteria. Results of a pilot study indicate that it is possible to provide statistical outlooks for salt days two months in advance, using correlation analysis. The analysis for several Illinois stations indicates that at various intervals in the data records, November and December temperatures are significantly correlated with February salt days if short periods of record (5-20 years) are used.IDOT originally requested a `2- to 3-month projection.' However, it became clear that only projections of 12 months or longer could benefit annual budget preparation. Confusion existed between the user and the supplier of climatic information regarding the user's needs, and the applicability of the supplier's `climate products' to the user's budget planning procedure. This demonstrates the need for a prolonged effort by the supplier to fully acquaint the user with the various forms of climatic information available. This gap in communication must be overcome so that applied climatology can be integrated
Full Text Available The study aims to deepen the analysis on the indirect dependence of government budget balance on private sector credit flow in the countries of Central and Eastern Europe. The added value of this approach consists of two elements. First, the analysis suggests developing the traditional analytical framework of assessing risks to public finance stability by including second round effects of negative fiscal impulses on credit to private sector during recession periods. Second, the study provides empirical evidence on the importance of economic growth transmission channel for the impact of credit accelerator effects on primary deficit. At the same time, nonperforming loans channel proved to be insignificant, especially in relation to the persistency of last year’s budget deficit and the effects of budget allocations pro-cyclicality. However, loan portfolio quality seems to be more relevant in the case of public debt service, through its influence on the evolution of the yield on long-term government securities that is closely related to sovereign risk premium. Nevertheless, strengthening the financial safety net by the introduction of resolution funds will most probably break the link investors saw between credit portfolio quality and the impending increase in budget spending. This expected development across not only CEE countries, but at the EU level also, will facilitate the isolation of sovereign risk premium from non-performing loans’ dynamics.
The global methane (CH4) budget is becoming an increasingly important component for managing realistic pathways to mitigate climate change. This relevance, due to a shorter atmospheric lifetime and a stronger warming potential than carbon dioxide, is challenged by the still unexplained changes of atmospheric CH4 over the past decade. Emissions and concentrations of CH4 are continuing to increase, making CH4 the second most important human-induced greenhouse gas after carbon dioxide. Two major difficulties in reducing uncertainties come from the large variety of diffusive CH4 sources that overlap geographically, and from the destruction of CH4 by the very short-lived hydroxyl radical (OH). To address these difficulties, we have established a consortium of multi-disciplinary scientists under the umbrella of the Global Carbon Project to synthesize and stimulate research on the methane cycle, and producing regular (approximately biennial) updates of the global methane budget. This consortium includes atmospheric physicists and chemists, biogeochemists of surface and marine emissions, and socio-economists who study anthropogenic emissions. Following Kirschke et al. (2013), we propose here the first version of a living review paper that integrates results of top-down studies (exploiting atmospheric observations within an atmospheric inverse-modeling framework) and bottom-up models, inventories and data-driven approaches (including process-based models for estimating land surface emissions and atmospheric chemistry, and inventories for anthropogenic emissions, data-driven extrapolations).For the 2003-2012 decade, global methane emissions are estimated by top-down inversions at 558 TgCH4 yr(exp -1), range 540-568. About 60 of global emissions are anthropogenic (range 50-65%). Since 2010, the bottom-up global emission inventories have been closer to methane emissions in the most carbon-intensive Representative Concentrations Pathway (RCP8.5) and higher than all other RCP
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.
W. J. van de Berg
Full Text Available Output from the regional climate model RACMO2/ANT is used to calculate the heat budget of the Antarctic atmospheric boundary layer (ABL. The main feature of the wintertime Antarctic ABL is a persistent temperature deficit compared to the free atmosphere. The magnitude of this deficit is controlled by the heat budget. During winter, transport of heat towards the surface by turbulence and net longwave emission are the primary ABL cooling terms. These processes show horizontal spatial variability only on continental scales. Vertical and horizontal, i.e. along-slope, advection of heat are the main warming terms. Over regions with convex ice sheet topography, i.e. domes and ridges, warming by downward vertical advection is enhanced due to divergence of the ABL wind field. Horizontal advection balances excess warming caused by vertical advection, hence the temperature deficit in the ABL weakens over domes and ridges along the prevailing katabatic wind. Conversely, vertical advection is reduced in regions with concave topography, i.e. valleys, where the ABL temperature deficit enlarges along the katabatic wind. Along the coast, horizontal and vertical advection is governed by the inability of the large-scale circulation to adapt to small scale topographic features. Meso-scale topographic structures have thus a strong impact on the ABL winter temperature, besides latitude and surface elevation. During summer, this mechanism is much weaker, and the horizontal variability of ABL temperatures is smaller.
The U.S. Congress has determined that the safe use of nuclear materials for peaceful purposes is a legitimate and important national goal. It has entrusted the Nuclear Regulatory Commission (NRC) with the primary Federal responsibility for achieving that goal. The NRC's mission, therefore, is to regulate the Nation's civilian use of byproduct, source, and special nuclear materials to ensure adequate protection of public health and safety, to promote the common defense and security, and to protect the environment. The NRC's FY 1998 budget requests new budget authority of $481,300,000 to be funded by two appropriations - one is the NRC's Salaraies and Expenses appropriation for $476,500,000, and the other is NRC's Office of Inspector General appropriation for $4,800,000. Of the funds appropriated to the NRC's Salaries and Expenses, $17,000,000, shall be derived from the Nuclear Waste Fund and $2,000,000 shall be derived from general funds. The proposed FY 1998 appropriation legislation would also exempt the $2,000,000 for regulatory reviews and other assistance provided to the Department of Energy from the requirement that the NRC collect 100 percent of its budget from fees. The sums appropriated to the NRC's Salaries and Expenses and NRC's Office of Inspector General shall be reduced by the amount of revenues received during FY 1998 from licensing fees, inspection services, and other services and collections, so as to result in a final FY 1998 appropriation for the NRC of an estimated $19,000,000 - the amount appropriated from the Nuclear Waste Fund and from general funds. Revenues derived from enforcement actions shall be deposited to miscellaneous receipts of the Treasury
The U.S. Congress has determined that the safe use of nuclear materials for peaceful purposes is a legitimate and important national goal. It has entrusted the Nuclear Regulatory Commission (NRC) with the primary Federal responsibility for achieving that goal. The NRC`s mission, therefore, is to regulate the Nation`s civilian use of byproduct, source, and special nuclear materials to ensure adequate protection of public health and safety, to promote the common defense and security, and to protect the environment. The NRC`s FY 1998 budget requests new budget authority of $481,300,000 to be funded by two appropriations - one is the NRC`s Salaraies and Expenses appropriation for $476,500,000, and the other is NRC`s Office of Inspector General appropriation for $4,800,000. Of the funds appropriated to the NRC`s Salaries and Expenses, $17,000,000, shall be derived from the Nuclear Waste Fund and $2,000,000 shall be derived from general funds. The proposed FY 1998 appropriation legislation would also exempt the $2,000,000 for regulatory reviews and other assistance provided to the Department of Energy from the requirement that the NRC collect 100 percent of its budget from fees. The sums appropriated to the NRC`s Salaries and Expenses and NRC`s Office of Inspector General shall be reduced by the amount of revenues received during FY 1998 from licensing fees, inspection services, and other services and collections, so as to result in a final FY 1998 appropriation for the NRC of an estimated $19,000,000 - the amount appropriated from the Nuclear Waste Fund and from general funds. Revenues derived from enforcement actions shall be deposited to miscellaneous receipts of the Treasury.
Sandalgaard, Niels; Bukh, Per Nikolaj; Poulsen, Carsten Stig
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....
... option, restrict the transfer of funds among direct cost categories or programs, functions and activities... scope or the objective of the project or program. (2) The need arises for additional Federal funds to... program or budget related reasons. (1) Change in the scope or the objective of the project or program...
Matthews, Marguerite; Nigg, Joel T.
Over the last two decades, there have been numerous technical and methodological advances available to clinicians and researchers to better understand attention deficit hyperactivity disorder (ADHD) and its etiology. Despite the growing body of literature investigating the disorder’s pathophysiology, ADHD remains a complex psychiatric disorder to characterize. This chapter will briefly review the literature on ADHD, with a focus on its history, the current genetic insights, neurophysiologic theories, and the use of neuroimaging to further understand the etiology. We address some of the major concerns that remain unclear about ADHD, including subtype instability, heterogeneity, and the underlying neural correlates that define the disorder. We highlight that the field of ADHD is rapidly evolving; the descriptions provided here will hopefully provide a sturdy foundation for which to build and improve our understanding of the disorder. PMID:24214656
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.
When it comes to project management, the IT department is typically its own worst enemy. When project requests are pushed through the budgeting process by different departments, it's up to IT to make them all work. The staff is required to be "heroic" to get the project load done. People get to work over weekends and postpone their vacations. The…
Waste receipts to the double-shell tank system are analyzed and wastes through the year 2015 are projected based on generation trends of the past 12 months. A computer simulation of site operations is performed, which results in projections of tank fill schedules, tank transfers, evaporator operations, tank retrieval, and aging waste tank usage. This projection incorporates current budget planning and the clean-up schedule of the Tri-Party Agreement. Assumptions were current as of June. 2000.
Koreski, G.M.; Strode, J.N.
Waste receipts to the double-shell tank system are analyzed and wastes through the year 2015 are projected based on generation trends of the past 12 months. A computer simulation of site operations is performed, which results in projections of tank fill schedules, tank transfers, evaporator operations, tank retrieval, and aging waste tank usage. This projection incorporates current budget planning and the clean-up schedule of the tri-party agreement. Assumptions are current as of June 1995
Waste receipts to the double-shell tank system are analyzed and wastes through the year 2015 are projected based on generation trends of the past 12 months. A computer simulation of site operations is performed, which results in projections of tank fill schedules, tank transfers, evaporator operations, tank retrieval, and aging waste tank usage. This projection incorporates current budget planning and the clean-up schedule of the Tri-Party Agreement. Assumptions were current as of June. 2000
Peter J. Graham; Milind Sathye
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...
POPA George Dorel
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.
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.
Montgomery County of Maryland — This dataset includes the Fiscal Year 2015 County Executive Recommended and County Council Approved operating budgets for Montgomery County, for comparison purposes....
Finnborg S. Jónasdóttir
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.
Tanja Markovič Hribernik
Full Text Available On May 1, 2004 ten new states joined the EU. At the same time, budgetary cash flow mechanisms between the EU budget (as the central subject and national budgets were established. Despite the fact that all the rules are clear and known in advance - stipulated by the EU directives and regulations - there are some uncertainties, which may have an important effect on the liquidity as well as on the budgetary cash flows in new member states. The greatest problem for the liquidity of new member states’ budgets is posed by the time lags between inflows and outflows of EU funds. These lags are mainly because of delayed payments from the EU budget and problems with some member state’s absorption capacity. This article deals with the dynamics and the scale of budgetary cash flows between the Slovenian budget and the EU budget until 2006. A couple of likely scenarios are presented, which could happen in case of delayed payments of European funds. Consequently, both an unexpected state budget liquidity deficit and an additional burden arising from interest on delayed payments to the Brussels are possible for Slovenia.
Full Text Available The Polish Central Bank (National Bank of Poland – NBP performs mainly macro-economic tasks, for maintaining price levels. This Bank is not focused on tasks aimed at the interests of the State Budget. The Central Bank has a lot of power in the creation of money. It seems, there is possible to create the budgetary revenues, which are connected with the emission of money. In particular, the income from emission of coins may be determined as the budget revenue. The connection the Treasury with the Central Bank results from the historical evolution of the origin and role of the Central Bank. It is reasonable to increase the role of the treasury securities in the Central Bank activity. The Treasury Bills should be used in the open market policy leading by the Central Bank. There is the issue of changing of the Constitution of the Republic Poland in the field of limit of the public debt (60% of GDP. It seems, the Polish Constitution should not be the only constitution in the world that introduced such a limit. This limit, and the limit on annual budgetary deficit, introduces EU law. That is a sufficient legal limit.
Viaroli, Stefano; Mastrorillo, Lucia; Lotti, Francesca; Paolucci, Vittorio; Mazza, Roberto
Groundwater management authorities usually use groundwater budget calculations to evaluate the sustainability of withdrawals for different purposes. The groundwater budget calculation does not always provide reliable information, and it must often be supported by further aquifer monitoring in the case of hydraulic connections between neighboring aquifers. The Riardo Plain aquifer is a strategic drinking resource for more than 100,000 people, water storage for 60 km2 of irrigated land, and the source of a mineral water bottling plant. Over a long period, the comparison between the direct recharge and the estimated natural outflow and withdrawals highlights a severe water deficit of approximately 40% of the total groundwater outflow. A groundwater budget deficit should be a clue to the aquifer depletion, but the results of long-term water level monitoring allowed the observation of the good condition of this aquifer. In fact, in the Riardo Plain, the calculated deficit is not comparable to the aquifer monitoring data acquired in the same period (1992-2014). The small oscillations of the groundwater level and the almost stable streambed spring discharge allows the presumption of an additional aquifer recharge source. The confined carbonate aquifer locally mixes with the above volcanic aquifer, providing an externally stable recharge that reduces the effects of the local rainfall variability. The combined approach of the groundwater budget results and long-term aquifer monitoring (spring discharge and/or hydraulic head oscillation) provides information about significant external groundwater exchanges, even if unidentified by field measurements, and supports the stakeholders in groundwater resource management.
José Olegário Rodrigues da Silva
Full Text Available Abstract Operating cost forecasts are used in economic feasibility studies of projects and in budgeting process. Studies have pointed out that some companies are not satisfied with the budgeting process and chief executive officers want updates more frequently. In these cases, the main problem lies in the costs versus benefits. Companies seek simple and cheap forecasting methods without, at the same time, conceding in terms of quality of the resulting information. This study aims to compare operating cost forecasting models to identify the ones that are relatively easy to implement and turn out less deviation. For this purpose, we applied ARIMA (autoregressive integrated moving average and distributed dynamic lag models to data from a Brazilian petroleum company. The results suggest that the models have potential application, and that multivariate models fitted better and showed itself a better way to forecast costs than univariate models.
DEHAAN, J; STURM, JE
Long-run data for the USA is used to examine whether the inflation adjustment of the government budget deficit as proposed by Eisner and Pieper makes a difference in assessing the impact of fiscal policy on economic growth. Using Vector Autoregressions (VAR) it is found that both the inflation
Broeders, Mark; Geurts, Hilde; Jennekens-Schinkel, Aag
Background: Various psychiatric and neurological disorders including epilepsy have been associated with language deficits. Pragmatic language deficits, however, have seldom been the focus of earlier studies in children with epilepsy. Moreover, it is unknown whether these pragmatic deficits are
C. Le Quéré
Full Text Available Accurate assessments of anthropogenic carbon dioxide (CO2 emissions and their redistribution among the atmosphere, ocean, and terrestrial biosphere is important to better understand the global carbon cycle, support the climate policy process, and project future climate change. Present-day analysis requires the combination of a range of data, algorithms, statistics and model estimates and their interpretation by a broad scientific community. Here we describe datasets and a methodology developed by the global carbon cycle science community to quantify all major components of the global carbon budget, including their uncertainties. We discuss changes compared to previous estimates, consistency within and among components, and methodology and data limitations. CO2 emissions from fossil fuel combustion and cement production (EFF are based on energy statistics, while emissions from Land-Use Change (ELUC, including deforestation, are based on combined evidence from land cover change data, fire activity in regions undergoing deforestation, and models. The global atmospheric CO2 concentration is measured directly and its rate of growth (GATM is computed from the concentration. The mean ocean CO2 sink (SOCEAN is based on observations from the 1990s, while the annual anomalies and trends are estimated with ocean models. Finally, the global residual terrestrial CO2 sink (SLAND is estimated by the difference of the other terms. For the last decade available (2002–2011, EFF was 8.3 ± 0.4 PgC yr−1, ELUC 1.0 ± 0.5 PgC yr−1, GATM 4.3 ± 0.1PgC yr−1, SOCEAN 2.5 ± 0.5 PgC yr−1, and SLAND 2.6 ± 0.8 PgC yr−1. For year 2011 alone, EFF was 9.5 ± 0.5 PgC yr−1, 3.0 percent above 2010, reflecting a continued trend in these emissions; ELUC was 0.9 ± 0.5 PgC yr−1, approximately constant throughout the decade; GATM was 3.6 ± 0.2 PgC yr−1, SOCEAN was 2.7 ± 0.5 PgC yr−1, and SLAND was 4.1 ± 0.9 PgC yr−1. GATM was low in 2011
Full Text Available Blackbody radiation, emitted from a furnace and described by a Planck spectrum, contains (on average an entropy of 3 . 9 ± 2 . 5 bits per photon. Since normal physical burning is a unitary process, this amount of entropy is compensated by the same amount of “hidden information” in correlations between the photons. The importance of this result lies in the posterior extension of this argument to the Hawking radiation from black holes, demonstrating that the assumption of unitarity leads to a perfectly reasonable entropy/information budget for the evaporation process. In order to carry out this calculation, we adopt a variant of the “average subsystem” approach, but consider a tripartite pure system that includes the influence of the rest of the universe, and which allows “young” black holes to still have a non-zero entropy; which we identify with the standard Bekenstein entropy.
The politics of the US budget deficit and President's Clinton proposed health budget are described. The proposed health budget included the following items and expenditure levels: Title X planning with a 10% increase to 199 million; abstinence-based programs deleted and funding directed to the Office of Adolescent Health for $6.8 million; Community Health Centers with a 1% increase to $604 million; WIC with a 12% increase to $3.7 billion; Title IIIb of the Ryan White CARE Act on AIDS prevention with a 40% increase to $67 million; National Institute of Child Heath and Human Development, including contraceptive research, with a 5% increase to $581 million; Sexually Transmitted Disease Prevention for $100 million; Breast and Cervical Cancer Screening for $78 million; and Maternal and Child Health Block Grant with a 1% increase to $679 million. Abortion funding for poor women was an item deleted from the appropriations budget for the next fiscal year, because of its inclusion in health care reform. Final funding levels may diverge greatly from Clinton's proposed budget outlined above. Appropriations subcommittees will consider funding for each of the departments. There is no certainty on how the administration will support the proposed budget, or what actions on health care reform will impact on appropriations. If the cost of health care reform is enough, it may be that other health funding will be cut. The president's budget was sent to Congress on February 7, 1994, and included mandatory entitlement programs, which are 66% of the entire federal budget, and discretionary spending, such as for family planning. The prior Bush and Reagan administrations reduced discretionary funding, and Clinton is in the awkward position of having politically supported both increased health funding and federal budget reduction. The agreement between Congress and President Clinton in 1993 to cut federal spending over the next 5 years has reduced the ability to include new spending.
The carbon budget of a region can be defined as the sum of annual fluxes of carbon dioxide (CO 2 ) and methane (CH 4 ) greenhouse gases (GHGs) into and out of the regional surface coverage area. According to the state government's recent inventory, California's carbon budget is presently dominated by 115 MMTCE per year in fossil fuel emissions of CO 2 (>85% of total annual GHG emissions) to meet energy and transportation requirements. Other notable (non-ecosystem) sources of carbon GHG emissions in 2004 were from cement- and lime-making industries (7%), livestock-based agriculture (5%), and waste treatment activities (2%). The NASA-CASA (Carnegie Ames Stanford Approach) simulation model based on satellite observations of monthly vegetation cover (including those from the Moderate Resolution Imaging Spectroradiometer, MODIS) was used to estimate net ecosystem fluxes and vegetation biomass production over the period 1990-2004. California's annual NPP for all ecosystems in the early 2000s (estimated by CASA at 120 MMTCE per year) was roughly equivalent to its annual fossil fuel emission rates for carbon. However, since natural ecosystems can accumulate only a small fraction of this annual NPP total in long-term storage pools, the net ecosystem sink flux for atmospheric carbon across the state was estimated at a maximum rate of about 24 MMTCE per year under favorable precipitation conditions. Under less favorable precipitation conditions, such as those experienced during the early 1990s, ecosystems statewide were estimated to have lost nearly 15 MMTCE per year to the atmosphere. Considering the large amounts of carbon estimated by CASA to be stored in forests, shrublands, and rangelands across the state, the importance of protection of the natural NPP capacity of California ecosystems cannot be overemphasized.
often too slow to be effective during a recession. It is a particularly so in Alberta, where unemployment rates are low and skilled labour is already at a shortage. And the idea that it is somehow fair to saddle future generations with paying for infrastructure they did not vote to build is problematic and permits current generations the ability to be more reckless than they might otherwise. But more to the point, most of the benefits of infrastructure is enjoyed by the generations who are living when it is built; less than 20 per cent of its utility accrues to unborn generations. Furthermore, the tax-smoothing argument implies that taxes should be increased (or other current spending cut to finance an infrastructure program so that the present value of fiscal surpluses cover the debt incurred in financing construction — the key to satisfying the condition of debt solvency. Some infrastructure does “pay for itself” — when user fees or tolls are applied — and in those cases debt financing can be justified. But this almost never happens. Despite claims to the contrary, the cost of a school or a hospital can never be recouped in the higher productivity and wealth it might bring to the jurisdiction, since income taxes (particularly in Alberta are so low. Therefore, when a province announces that it plans to build things, it should also indicate how it will raise the necessary funding to pay for it, rather than borrowing. This is not a message that provincial politicians will want to hear; indeed, their entire budgeting model — based on accrual accounting and capital budgeting — is predicated on the assumption that infrastructure is an asset rather than an expense, despite the fact that maintenance costs make every infrastructure project an ongoing obligation. This model — in part the result of balanced-budget rules — is the primary reason why the public finds provincial budgets to be notoriously incomprehensible. The self-imposed balanced-budget rules
Mignot, Shan; Flagey, Nicolas; Szeto, Kei; Murowinski, Rick; McConnachie, Alan
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.
Linda J Gormezano
Full Text Available Climate change is predicted to expand the ice-free season in western Hudson Bay and when it grows to 180 days, 28-48% of adult male polar bears are projected to starve unless nutritional deficits can be offset by foods consumed on land. We updated a dynamic energy budget model developed by Molnar et al. to allow influx of additional energy from novel terrestrial foods (lesser snow geese, eggs, caribou that polar bears currently consume as part of a mixed diet while on land. We calculated the units of each prey, alone and in combination, needed to alleviate these lethal energy deficits under conditions of resting or limited movement (2 km d-1 prior to starvation. We further considered the total energy available from each sex and age class of each animal prey over the period they would overlap land-bound polar bears and calculated the maximum number of starving adult males that could be sustained on each food during the ice-free season. Our results suggest that the net energy from land-based food, after subtracting costs of limited movement to obtain it, could eliminate all projected nutritional deficits of starving adult male polar bears and likely other demographic groups as well. The hunting tactics employed, success rates as well as behavior and abundance of each prey will determine the realized energetic values for individual polar bears. Although climate change may cause a phenological mismatch between polar bears and their historical ice-based prey, it may simultaneously yield a new match with certain land-based foods. If polar bears can transition their foraging behavior to effectively exploit these resources, predictions for starvation-related mortality may be overestimated for western Hudson Bay. We also discuss potential complications with stable-carbon isotope studies to evaluate utilization of land-based foods by polar bears including metabolic effects of capture-related stress and consuming a mixed diet.
Gormezano, Linda J; Rockwell, Robert F
Climate change is predicted to expand the ice-free season in western Hudson Bay and when it grows to 180 days, 28-48% of adult male polar bears are projected to starve unless nutritional deficits can be offset by foods consumed on land. We updated a dynamic energy budget model developed by Molnar et al. to allow influx of additional energy from novel terrestrial foods (lesser snow geese, eggs, caribou) that polar bears currently consume as part of a mixed diet while on land. We calculated the units of each prey, alone and in combination, needed to alleviate these lethal energy deficits under conditions of resting or limited movement (2 km d-1) prior to starvation. We further considered the total energy available from each sex and age class of each animal prey over the period they would overlap land-bound polar bears and calculated the maximum number of starving adult males that could be sustained on each food during the ice-free season. Our results suggest that the net energy from land-based food, after subtracting costs of limited movement to obtain it, could eliminate all projected nutritional deficits of starving adult male polar bears and likely other demographic groups as well. The hunting tactics employed, success rates as well as behavior and abundance of each prey will determine the realized energetic values for individual polar bears. Although climate change may cause a phenological mismatch between polar bears and their historical ice-based prey, it may simultaneously yield a new match with certain land-based foods. If polar bears can transition their foraging behavior to effectively exploit these resources, predictions for starvation-related mortality may be overestimated for western Hudson Bay. We also discuss potential complications with stable-carbon isotope studies to evaluate utilization of land-based foods by polar bears including metabolic effects of capture-related stress and consuming a mixed diet.
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)
Office of Management and Budget, Executive Office of the President, 2012
"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…
... 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...
Jefferson, Anne L.
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…
Berg, M.; Brekelmans, R.C.M.; De Waegenaere, A.M.B.
The paper deals with the issue of budget setting to the divisions of a company. The approach is quantitative in nature both in the formulation of the requirements for the set-budgets, as related to different general managerial objectives of interest, and in the modelling of the inherent
Hillis, David J.
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…
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…
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…
Monsif, John, Ed.; Gluck, Elliott, Ed.
Federal spending dedicated to children represents just 7.83 percent of the federal budget in fiscal year 2016, and total spending on children's programs has decreased by five percent in the last two years, according to "Children's Budget 2016." The federal government makes more than 200 distinct investments in children. These include…
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...
Canadian Association of University Teachers, 2013
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…
Chuang, Ying C.
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)
Malinowski, Matthew J.; Davis, Darlene G.
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…
Harty, Chris; Holm Jacobsen, Peter; Tryggestad, Kjell
The aim of this paper is to inquire into the role of project visualizations in shaping healthcare spaces and practices. The study draws upon an ethnographic field study from a large on-going hospital construction project in Denmark, and focuses on the early phases of on-boarding the design team...... into the project organization. During the on-boarding visualizations multiplies in form, content and purpose, ranging from paper and digitally based projections of clinical work spaces and practices for the future hospital building in use, to paper and digitally based projections of the cost budget and time...
Braden, Barry M.
How does a Project Management Office provide: Consistent, familiar, easily used scheduling tools to Project Managers and project team members? Provide a complete list of organization resources available for use on the project? Facilitate resource tracking and visibility? Provide the myriad reports that the organization requires? Facilitate consistent budget planning and cost performance information? Provide all of this to the entire organization? Provide for the unique requirement of the organization? and get people to use it? Answer: Implementation of the Kennedy space Center Projects and Resources Online (KPRO), a modified COTS solution.
Full Text Available A number of empirical studies have investigated the impact of the federal Government budget deficit on interest rates in the US with most of them concluding that it is positive and significant on long-term interest rates. Both the IS/LM and the loanable funds frameworks through which this relationship is usually couched imply that causality flows from increased deficits to interest rates. The present work argues that the direction of causality may well be the reverse, that is real long-term interest rates may cause the budget deficit. The author offers two reasons to support this hypothesis. First, much or the Government’s debt is financed or refinanced in just a few short years. Second, according to conventional macroeconomic theory, a rise in the real interest rate should lead to a fall in real economic growth. A multivariate causality test is employed to determine the direction of causality among the real long-term interest rate, the unemployment rate and the structural deficit. JEL Codes: H6, E43Keywords: Budget deficit, interest rates, economic growth
GAO estimated the total cost of six of the Department of Energy's largest accelerator projects to be about $6.9 billion. DOE has identified only about $0.6 billion of these project-specific costs in the budget. This is because DOE's definition of a project relates only to construction, which excludes certain project-specific components and preconstruction research and development. In addition, DOE funds a project in stages over a number of years and does not, when the first stage is authorized, identify for the Congress the total cost of completing the project. DOE also does not fully disclose in its budget technical uncertainties associated with the performance of certain accelerator components because its internal operating procedures do not require such disclosure. This could result in cost overruns or increased operating costs.
LIANG Rui; GAO Jinwu
Capital budgeting is concerned with maximizing the total net profit subject to budget constraints by selecting an appropriate combination of projects. This paper presents chance maximizing models for capital budgeting with fuzzy input data and multiple conflicting objectives. When the decision maker sets a prospec-tive profit level and wants to maximize the chances of the total profit achieving the prospective profit level, a fuzzy dependent-chance programming model, a fuzzy multi-objective dependent-chance programming model, and a fuzzy goal dependent-chance programming model are used to formulate the fuzzy capital budgeting problem. A fuzzy simulation based genetic algorithm is used to solve these models. Numerical examples are provided to illustrate the effectiveness of the simulation-based genetic algorithm and the po-tential applications of these models.
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
Fichera, Christopher E.
A majority of large IT projects fail to meet scheduled deadlines, are over budget and do not satisfy the end user. Many projects fail in spite of utilizing traditional project management techniques. Research of project management has not identified the use of a visual workspace as a feature affecting or influencing the success of a project during…
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
The goal of this paper is to present an optimal resource allocation model for the regional allocation of public service inputs. The proposed solution leads to maximise the relative public service availability in regions located below the best availability frontier, subject to exogenous budget restrictions and equality of access for equal need criteria (equity-based notion of regional needs). The construction of non-parametric deficit indicators is proposed for public service availability by a...
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)
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. However, software projects frequently fail to meet these criteria. Software engineers, acquisition officers, and project managers have all studied this issue and made recommendations for achieving success...
Tsirlin, Inna; Colpa, Linda; Goltz, Herbert C; Wong, Agnes M F
Amblyopia is a neurodevelopmental disorder defined as a reduction in visual acuity that cannot be corrected by optical means. It has been associated with low-level deficits. However, research has demonstrated a link between amblyopia and visual attention deficits in counting, tracking, and identifying objects. Visual search is a useful tool for assessing visual attention but has not been well studied in amblyopia. Here, we assessed the extent of visual search deficits in amblyopia using feature and conjunction search tasks. We compared the performance of participants with amblyopia (n = 10) to those of controls (n = 12) on both feature and conjunction search tasks using Gabor patch stimuli, varying spatial bandwidth and orientation. To account for the low-level deficits inherent in amblyopia, we measured individual contrast and crowding thresholds and monitored eye movements. The display elements were then presented at suprathreshold levels to ensure that visibility was equalized across groups. There was no performance difference between groups on feature search, indicating that our experimental design controlled successfully for low-level amblyopia deficits. In contrast, during conjunction search, median reaction times and reaction time slopes were significantly larger in participants with amblyopia compared with controls. Amblyopia differentially affects performance on conjunction visual search, a more difficult task that requires feature binding and possibly the involvement of higher-level attention processes. Deficits in visual search may affect day-to-day functioning in people with amblyopia.
... managers, maintenance staff, and temporary help including their: (A) Gross salary; (B) Employer FICA...) Health insurance premiums; (G) Cost of fidelity or comparable insurance; (H) Leasing, performance... expenses, including taxes and insurance; (3) Agency debt payments; (4) Reserve account requirements; (5...
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.
Simankina, Tatyana; Ćetković, Jasmina; Verstina, Natalia; Evseev, Evgeny
Economy crisis significantly affects primarily the project cost management. The article considers the problems of project management in the field of housing under conditions of economy crisis. Project budgets are reduced, their mutual interference grows and framework of risks changes. Apparently, specific approaches are required to be developed to optimize the expenses and guarantee the project implementation within the approved budget. There is considered domestic and foreign experience in terms of project cost management with involvement of BIM technologies.
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.
Dulal, R K; Magar, A; Karki, S D; Khatiwada, D; Hamal, P K
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.
Josler, Cheryl; Burger, James
When charged with overseeing a project, how can one ensure that the project will be completed on time, within budget, and to the satisfaction of everyone involved? In this article, the authors examine project management methodology as a means of ensuring that projects are conducted in a disciplined, well-managed and consistent manner that serves…
Uri, N.D.; Boyd, Roy
The analysis presented in this paper examines the United States (US) impact of raising the excise tax on gasoline on the US economy. The analytical approach used in the analysis consists of a computable general equilibrium model composed of fourteen producing sectors, fourteen consuming sectors, six household categories classified by income and the government. The effects of a 50 cents per gallon increase in the excise tax on gasoline on prices and quantities include a lower output by the producing sectors (by about $35.0 billion), a reduction in the consumption of goods and services (by about $28.6 billion), and a reduction in welfare (by about $51.7 billion). The government would realize an increase in revenue of about $17.3 billion. When subjected to a sensitivity analysis, the results are reasonably robust with regard to the assumption of the values of the substitution elasticities. (Author)
numerous additional savings proposals from the Medicare and Medicaid programs, medical malpractice reform, and transforming the Federal Employees...taxes will likely be required. The sacrifices made today are essential to minimizing the size of potential programmatic cuts or tax increases, reducing...detailing possible ways that the country can put itself on a more sustainable fiscal path. Though the fiscal reform plans differ, they all have several
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.
deficit twins, the relation between them, and their consanguine parentage. The trade deficit or, to be more accurate, the current account deficit, is...In general, there is a small negative, but statistically significant, relationship between the size of the federal deficit in one year and the
Poberezhskiy, Ilya; cady, eric; Frerking, Margaret A.; Kern, Brian; Nemati, Bijan; Noecker, Martin; Seo, Byoung-Joon; Zhao, Feng; Zhou, Hanying
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.
Jackson, A R
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.
of their uncertainty, exactly as described in GUM . Pharmaceutical industry has therefore over the last 5 years shown increasing interest in accreditation according to ISO 17025 , 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...
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...
Full Text Available Upon accession to the European Union, the New Member State’s budget undergoes significant structural changes due to the appearance of new categories of revenues and expenditures. The aim of this paper is to estimate the possible effects of Croatian membership in the EU on changes in the structure and size of budget revenues and expenditures upon the country’s accession to the EU in the second half of 2013, as well as to indicate the possibilities for utilization of EU funds in the new financial perspective up to 2020. It is shown that in 2013 Croatia might realize a positive net financial position in transactions with the EU budget in the amount of approximately 0.28% of GDP, i.e. EUR 136 m. The total net financial position of Croatia due to EU accession, which includes some additional costs and benefits like different harmonization and the need for project co-financing at state and local levels, is also positive in 2013 and amounts to approximately 0.15% of GDP or equivalently EUR 72 m. Total amount of all funds that Croatia might receive in the new EU financial perspective covering the period from 2014 to 2020 amounts to EUR 6.34 bn, whereby annual amounts increase from EUR 0.7 bn in 2014 up to EUR 1.2 bn in 2020. By using exponential regression analysis it is estimated that in 2020 Croatia should be a net recipient of funds from the EU budget in total amount of 1.72% of GDP, i.e. EUR 1.13 bn.
The SOLEIL project is built around an optimized 2,5 GeV positron storage ring with its own injector, i-e, a linear accelerator and a booster. This paper gathers information on the main characteristics of the project and more specially on the budget, the staff, the overall time table and a presentation of the Synchrotron Soleil Society. (A.L.B.)
Anna Ivanovna Povarova
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
Marina Yuryevna Malkina
Full Text Available The study focuses on the Russian regions’ disparities in the level of budget expenditures per capita and their dynamics. The paper assesses contribution of main factors and their correlation, as well as the stages of budget process, to the regional imbalances in the public sector. The author also presents regions’ budget expenditures per capita in a form of five-factor multiplicative model which at the same time demonstrates the sequence of the stages of budget process. To estimate regions’ inequality in budget expenditures and other related variables the researcher employs the Theil - Bernoulli index which is sensitive to excessive poverty. Its decomposition, made on the basis of the Duro and Esteban technique, allows evaluating the structure of inter- regional disparities in the public sector. The results include following: 1 static assessments of the factors contribution to the regions’ convergence in budget expenditure per capita at the stages of GRP production, receipt and distribution of taxes among levels of budget system, the stages of attraction of inter-budgetary support and budget deficit financing; 2 dynamic assessments of the factors contribution to regions’ convergence / divergence in the level of budgetary expenditure per capita for 9 years. The findings may be useful in optimizing the policy of inter-budgetary equalization in Russia
British astronomers are angry that the budget for the Particle Physics and Astronomy Research Council will receive only a 0.5% rise above inflation. All the other research councils will get increases of at least 3% (1 page).
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...
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...
Vonderhaar, T. H.; Ciesielski, P.; Randel, D.; Stevens, D.
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.
... Responsive Community Based Planning and Budgeting Tool for Local Governance ... in data collection, and another module that facilitates gender responsive and ... In partnership with UNESCO's Organization for Women in Science for the ...
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...
Summers, Donald E; San Miguel, Joseph G
.... One of the major impediments to using alternative forms of procurement financing for acquiring defense capabilities is in the budgetary treatment, or scoring, of these initiatives by the Congressional Budget Office (CBO...
Farrell, Marie; Eckert, Joseph
Zero-based budgeting (ZBB) refers to a system whereby the entire nursing program is reevaluated yearly and justification for all programs and expenditures must be made. ZBB is compared to the governmental sunset law. (JOW)
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.”
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.
Mlynczak, Martin G.; Garcia, Rolando R.; Roble, Raymond G.; Hagan, Maura
We derive rates of energy deposition in the mesosphere due to the absorption of solar ultraviolet radiation by ozone. The rates are derived directly from measurements of the 1.27-microns oxygen dayglow emission, independent of knowledge of the ozone abundance, the ozone absorption cross sections, and the ultraviolet solar irradiance in the ozone Hartley band. Fifty-six months of airglow data taken between 1982 and 1986 by the near-infrared spectrometer on the Solar-Mesosphere Explorer satellite are analyzed. The energy deposition rates exhibit altitude-dependent annual and semi-annual variations. We also find a positive correlation between temperatures and energy deposition rates near 90 km at low latitudes. This correlation is largely due to the semiannual oscillation in temperature and ozone and is consistent with model calculations. There is also a suggestion of possible tidal enhancement of this correlation based on recent theoretical and observational analyses. The airglow-derived rates of energy deposition are then compared with those computed by multidimensional numerical models. The observed and modeled deposition rates typically agree to within 20%. This agreement in energy deposition rates implies the same agreement exists between measured and modeled ozone volume mixing ratios in the mesosphere. Only in the upper mesosphere at midlatitudes during winter do we derive energy deposition rates (and hence ozone mixing ratios) consistently and significantly larger than the model calculations. This result is contrary to previous studies that have shown a large model deficit in the ozone abundance throughout the mesosphere. The climatology of solar energy deposition and heating presented in this paper is available to the community at the Middle Atmosphere Energy Budget Project web site at http://heat-budget.gats-inc.com.
Silmy Arizatul Humaira’
Full Text Available Human being is social creature who needs other people to interact with. One of the ways to interact with others is communication with language. However, communication could be a complicated problem for those who were born with developmental disorder called Asperger Syndrome (AS. The communication challenge of Asperger’s is the difficulty using language appropriately for social purposes or known as pragmatic deficits. Many excellent books about autism are published whereas knowledge on pragmatic deficits are still very limited. Thus, it is expected to be a beneficial reference to understand the pragmatic deficits and to create strategies for them to communicate effectively. Therefore, this study aimed at exploring the kinds of pragmatic deficits of an individual with AS. The verbal language profiles of autism purposed by MacDonald (2004 is used to analyzed the data in depth. The descriptive qualitative method is applied to develop a comprehensive understanding about the AS case in Temple Grandin movie.The finding shows that all of the five types of communication deficits are appearing and the dominant of which is unresponsive.
The anchovy harvest off the coast of Peru has decreased from a maximum of about 12 million tons in 1970 to about 1 million tons/year between 1977 and 1979. This rise and collapse of the Peruvian anchovy fishery between the 1950s and the 1970s was accompanied by marked changes in the fluxes of a carbon budget for the upwelling ecosystem. These carbon budget changes are discussed in relation to anchovy production. (JMT)
Andersen, Mads Møller
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”....
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.
This research discusses the effects of Service Quality on Customer Satisfaction, Customer Loyalty, and Brand Image Budget hotel (Five Budget Hotel Managed by local chain hotel). The purpose of this study were 1) to analyze the effects of Service Quality on Customer Satisfaction, 2) to analyze the effects of Service Quality on Customer Loyalty, 3) to analyze the effect of Customer Satisfaction to Customer Loyalty, 4) to analyze the effects of Service Quality on the Brand Image, 5 ) to analyze ...
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…
Udeh Francis Nnoli; Sopekan Sam Adeyemi; Oraka Azubuike Onuora
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 ...
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.
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
Gavrilova Lidia V.
Full Text Available The article is aimed at studying the relationships between the efficiency of the budget policy and the socio-economic development of country, assessment of the implementation of expenditures of the consolidated budget of Ukraine for financing certain programs of social development. It has been found that economic growth is possible due to the development of both the real sector of the economy and the budgetary support of projects in the sphere of health, education and culture. An important criterion for the success of the budget policy is also the level of accessibility of the public services contributing to the productive economic activity. A systemic instrument for implementation of budget policy is the program-target method, which allows to assess achievements of concrete results at all stages of budget process. It is based on the budget programs, which represent a complex of interrelated tasks and activities aimed at solving the most important problems of development of the State, individual branches of economy, and administrative-territorial units.
Brown, Patrick T; Caldeira, Ken
Climate models provide the principal means of projecting global warming over the remainder of the twenty-first century but modelled estimates of warming vary by a factor of approximately two even under the same radiative forcing scenarios. Across-model relationships between currently observable attributes of the climate system and the simulated magnitude of future warming have the potential to inform projections. Here we show that robust across-model relationships exist between the global spatial patterns of several fundamental attributes of Earth's top-of-atmosphere energy budget and the magnitude of projected global warming. When we constrain the model projections with observations, we obtain greater means and narrower ranges of future global warming across the major radiative forcing scenarios, in general. In particular, we find that the observationally informed warming projection for the end of the twenty-first century for the steepest radiative forcing scenario is about 15 per cent warmer (+0.5 degrees Celsius) with a reduction of about a third in the two-standard-deviation spread (-1.2 degrees Celsius) relative to the raw model projections reported by the Intergovernmental Panel on Climate Change. Our results suggest that achieving any given global temperature stabilization target will require steeper greenhouse gas emissions reductions than previously calculated.
...; Submission to the Office of Management and Budget for Review and Approval; Comment Request; Application for... Rehabilitation Act of 1973, as amended (Rehabilitation Act), to assist consumers and applicants in their relationships with projects, programs and services provided under the Rehabilitation Act including the...
... transfer of funds among direct cost categories or programs, functions and activities for awards in which...) Change in the scope or the objective of the project or program (even if there is no associated budget...) The transfer of funds allotted for training allowances (direct payment to trainees) to other...
... revisions: (1) The transfer of funds among direct cost categories, functions, and activities for awards in... change in the scope or the objective of the project or program (even if there is no associated budget... accordance with the applicable costs principles for Federal funds and the requirements applicable to the...
... may, at its option, restrict the transfer of funds among direct cost categories or programs, functions... or the objective of the project or program (even if there is no associated budget revision requiring... funds allotted for training allowances (direct payment to trainees) to other categories of expense. (8...
... prior approvals are not required): (i) The transfer of funds among direct cost categories, functions and... or the objective of the project or program (even if there is no associated budget revision requiring... principles for Federal funds and recipients' cost share or match, in § 34.17 and § 34.13, respectively. (iv...
n imperfectly competitive credit markets, banks can face a tradeoff between exploiting their market power and enforcing hard budget constraints. As market power rises, banks eventually find it too costly to discipline underperforming borrowers by stopping their projects. Lending relationships become
... described in this paragraph (e) are automatically waived (i.e., recipients need not obtain such prior... the needs of the recipient for the project period by more than $5000 or five percent of the Federal... appropriate. (b) Recipients are required to report deviations from budget and program plans, and request prior...
... described in paragraph (e) of this section are automatically waived (i.e., recipients need not obtain such... exceed the needs of the recipient for the project period by more than $5,000 or five percent of the...) Recipients are required to report deviations from budget and program plans, and request prior approvals for...
...., recipients need not obtain such prior written approvals) unless one of the conditions included in paragraph... is expected to exceed the needs of the recipient for the project period by more than $5,000 or five...) Recipients are required to report deviations from budget and program plans, and request prior approvals for...
L. S. Heath; R. A. Birdsey; D. W. Williams
The largest carbon (C) pool in United States forests is the soil C pool. We present methodology and soil C pool estimates used in the FORCARB model, which estimates and projects forest carbon budgets for the United States. The methodology balances knowledge, uncertainties, and ease of use. The estimates are calculated using the USDA Natural Resources Conservation...
In this article, the author reports the ripple effects of the energy squeeze due to Hurricane Katrina and other factors that sent energy costs skyrocketing. Energy costs are a good part of why budget growth, which has been steady over the past five years, has been slowing down. The projected change from FY2005 to FY2006 is only 3.3%, compared to…
Full Text Available It has been well documented an executive dysfunction in children with Attention Deficit Hyperactivity Disorder (ADHD and with Reading Disorder (RD. The purpose of the present study was to test an alternative hypothesis that deficits in executive functioning within ADHD may be partially due to an impairment of the automatic processing. In addition, since the co-occurrence between ADHD and RD, we tested the hypothesis that the automatic processing may be a possible common cognitive factor between ADHD and RD. We investigated the automatic processing of selective visual attention through two experiments. 12 children with ADHD, 17 with ADHD+RD and 29 typically developing children, matched for age and gender, performed two tasks: Visual Information Processing Task and Clock Test. As expected, ADHD and ADHD+RD groups differed from the control group in controlled process task, suggesting a deficit in executive functioning. All clinical subjects also exhibited a lower performance in automatic processes, compared to control group. The results of this study suggest that executive deficits within ADHD can be partially due to an impairment of automatic processing.
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 common goal of these diverse projects is to understand the mechanisms of how animal populations respond to the continual changes in their environment in both time and space. Our models are mechanistic allowing us to explore how a wide array of environmental variables may determine individual performance. Large scale climate change and its effect on animal populations can be seen as quantitative extensions of biological responses to smaller scales of environmental variability. Changes in developmental rates or reproductive levels of individuals, extension or contraction of geographic ranges, and modification of community organization have all been documented in response to previous changes in habitats. We know from our biophysical work that some changes in function are driven by microclimate conditions directly, and some are mediated indirectly through ecological parameters such as the food supply. Our research is guided by a comprehensive conceptual scheme of the interaction of an animal with its environment. The physical and physiological properties of the organism, and the range of available microclimates, set bounds on the performance of organismal function, such as growth, reproduction, storage, and behavior. To leave the most offspring over a lifetime, animals must perform those functions in a way that maximizes the amount of resources devoted to reproduction. Maximizing the total size of the budget and minimizing those budget items not devoted to reproduction are crucial. Animals trade off among expenditures for current and future reproduction. Both water and energy are important, potentially limiting resources. Projects described here include empirical studies and theoretical models.
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…
... 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...
... 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...
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…
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
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
Office of Management and Budget, Executive Office of the President, 2016
"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…
... 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...
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: ...
... 14 Aeronautics and Space 3 2010-01-01 2010-01-01 false Budget revision: Airport development. 152... TRANSPORTATION (CONTINUED) AIRPORTS AIRPORT AID PROGRAM Accounting and Reporting Requirements § 152.323 Budget... change in the budget estimates, the sponsor shall submit a request for budget revision on a form...
... 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...
... 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...
Liljedahl, Anna K; Hinzman, Larry D; Kane, Douglas L; Oechel, Walter C; Tweedie, Craig E; Zona, Donatella
Difficulties in obtaining accurate precipitation measurements have limited meaningful hydrologic assessment for over a century due to performance challenges of conventional snowfall and rainfall gauges in windy environments. Here, we compare snowfall observations and bias adjusted snowfall to end-of-winter snow accumulation measurements on the ground for 16 years (1999-2014) and assess the implication of precipitation underestimation on the water balance for a low-gradient tundra wetland near Utqiagvik (formerly Barrow), Alaska (2007-2009). In agreement with other studies, and not accounting for sublimation, conventional snowfall gauges captured 23-56% of end-of-winter snow accumulation. Once snowfall and rainfall are bias adjusted, long-term annual precipitation estimates more than double (from 123 to 274 mm), highlighting the risk of studies using conventional or unadjusted precipitation that dramatically under-represent water balance components. Applying conventional precipitation information to the water balance analysis produced consistent storage deficits (79 to 152 mm) that were all larger than the largest actual deficit (75 mm), which was observed in the unusually low rainfall summer of 2007. Year-to-year variability in adjusted rainfall (±33 mm) was larger than evapotranspiration (±13 mm). Measured interannual variability in partitioning of snow into runoff (29% in 2008 to 68% in 2009) in years with similar end-of-winter snow accumulation (180 and 164 mm, respectively) highlights the importance of the previous summer's rainfall (25 and 60 mm, respectively) on spring runoff production. Incorrect representation of precipitation can therefore have major implications for Arctic water budget descriptions that in turn can alter estimates of carbon and energy fluxes.
An updated and revised edition of the bestselling guide to managing projects For any professional responsible for coordinating projects among different departments, across executive levels, or with technical complexity, The Fast Forward MBA in Project Management offers comprehensive instruction on how to deliver on time and on budget. Get the step-by-step advice you need to find the right sponsor, clarify objectives, and set realistic schedules and budget projections. This Fourth Edition of the 200,000-copy bestseller now covers critical new topics including: software and IT projects, agile te
Full Text Available In this paper we have evaluated the influence of the modification of public investment level and unemployment rate on the general government deficit at the European Union level. We have created a regression model that shows that a sustained and increased investment policy and the reduction of unemployment rate have a favorable effect on the objective of minimizing the budget deficit. In the last years European Union’s countries had to face a difficult problem concerning fiscal policy. They had to make public investments to stimulate economic growth and, in the same time, they had to meet the convergence criteria’s of public deficit. On the other hand, EU has to deal with a higher rate of unemployment. Through our model we try to see how European Union countries should implement their political strategies on unemployment and investment with the main objective of reducing the general government deficit.
Petrasch, Peter; Schmitt, Christian; Stapf, Meike
The deconstruction of nuclear facilities requires due to the particular conditions and the size of the project a special project planning. The authors analyze the possible requirements to be fulfilled by a project structure plan for nuclear facilities, including personnel resources, organization structure, budget questions, operation and project oriented measures, possibility of modifications and supplements. Further topics include controlling and project realization procedures, documentation, third party activities (authorities, consultants, surveyors), logistics and transport, and radiation protection issues. Several questions remain for plants-specific planning, including the integration of the plant personnel, administrative work, project management, economic and financial issues, radioactive waste management issues.
Dorina Budugan; Iuliana Georgescu
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...
This podcast discusses Attention Deficit Hyperactivity Disorder, or ADHD, the most common behavioral disorder in children. Learn about symptoms, risk factors, and treatment. Created: 4/10/2014 by National Center on Birth Defects and Developmental Disabilities (NCBDDD). Date Released: 5/7/2014.
Foxton, Jessica M.; Nandy, Rachel K.; Griffiths, Timothy D.
It is commonly observed that "tone deaf" individuals are unable to hear the beat of a tune, yet deficits on simple timing tests have not been found. In this study, we investigated rhythm processing in nine individuals with congenital amusia ("tone deafness") and nine controls. Participants were presented with pairs of 5-note sequences, and were…
Simmons, Cynthia V.
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…
Franklin, Alexandra M.; Hongu, Nobuko
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…