WorldWideScience

Sample records for sustainable budget act

  1. The America COMPETES Act and the FY2009 Budget

    National Research Council Canada - National Science Library

    Stine, Deborah D

    2008-01-01

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

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

    International Nuclear Information System (INIS)

    2003-01-01

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

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

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2003-07-01

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

  4. An Empirical Study on Key Indicators of Environmental Quality: Green Budgeting - a Catalyst for Sustainable Economy and a Factor for Institutional Change

    Directory of Open Access Journals (Sweden)

    Violeta – Maria Cimpoeru

    2012-06-01

    Full Text Available This paper presents the phenomenon of institutional change through the implementation of sustainable strategies of medium-term budgeting, having as an effect the growth of opportunity to attract proper resources for social and environmental programs. The study analyzes green budget practices and suggests several ways to use them in order to ensure consistency in implementing key elements of sustainable economy. Thus, we conducted an empirical study to explain the decisive factors impact (greenhouse gas emissions and national income on health expenditure and we obtained statistically significant positive relationship, suggesting that green budgeting is an important factor for sustainable economy. The reasons behind the introduction of a sustainable perspective for budgeting in any country are important since they will dictate, to a large extent, the way the medium term budgeting will be institutionalized

  5. Describing an Environment for a Self-Sustaining Technology Transfer Service in a Small Research Budget University: A Case Study

    Science.gov (United States)

    Nieb, Sharon Lynn

    2014-01-01

    This single-site qualitative study sought to identify the characteristics that contribute to the self sustainability of technology transfer services at universities with small research budgets through a case study analysis of a small research budget university that has been operating a financially self-sustainable technology transfer service for…

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

    Directory of Open Access Journals (Sweden)

    Udeh Francis Nnoli

    2017-10-01

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

  7. 14 CFR 11.201 - Office of Management and Budget (OMB) control numbers assigned under the Paperwork Reduction Act.

    Science.gov (United States)

    2010-01-01

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

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

    Science.gov (United States)

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

  9. 48 CFR 301.106 - Office of Management and Budget approval under the Paperwork Reduction Act.

    Science.gov (United States)

    2010-10-01

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

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

    OpenAIRE

    Udeh Francis Nnoli; Sopekan Sam Adeyemi; Oraka Azubuike Onuora

    2017-01-01

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

  11. The Fiscal Compact: Europe’s Not Always Able to Speak German: On the Dutch Implementing Act and the Hazardous Interpretation of Article 3(2) Fiscal Compact

    NARCIS (Netherlands)

    Reestman, J.H.

    2013-01-01

    Fiscal Compact: duty to implement balanced budget rule, automatic correction mechanism and independent budget supervisor in national law - The Netherlands: Act on sustainable government finances - Act does not bind the (budget) legislature - Conformity with the implementation duty in Article 3(2)

  12. 15 CFR 30.63 - Office of Management and Budget control numbers assigned pursuant to the Paperwork Reduction Act.

    Science.gov (United States)

    2010-01-01

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

  13. The relationship between the Balanced Budget Act (BBA) and hospital profitability.

    Science.gov (United States)

    Younis, Mustafa Z

    2006-01-01

    The Balanced Budget Act of 1997 (BBA) reduced the payment for fees for service providers and reduced the subsidy paid by the government for teaching hospitals. Since the passage of such cost containment measures, debates regarding their impact on hospitals, graduate medical education, and access to health care were raised. The need to examine the effect of such payment reduction on hospital profitability was widely ignored. We examined the relationship between the BBA and hospital profitability by using return on assets to measure profitability, by running an ordinary least squares regression for 1996 as pre-BBA and 1999 as post-BBA. We controlled for variables that were not included in previous literature, such as disproportionate share hospital status, critical access hospital status, and graduate medical education, measured by teaching hospitals to measure the effect of BBA cuts on teaching hospitals. Furthermore we incorporated several economic, financial, and utilization variables in the model. We used 1996 and 1999 data in our analysis to bridge potential effects of the BBA. To locate hospitals that changed ownership status we cross-matched the Medicare Cost Report data with the American Hospital Association Annual Survey. We found that overall hospital profitability declined as a result of the introduction of the BBA; however, small rural hospitals that converted to critical access status enjoyed improvement in financial status over the period of our study. Hospitals that converted to for-profit status did not improve in financial status, and showed a lower earning after the conversation. Our results show that the BBA had a negative effect on hospitals because of cuts in its reimbursement policy, except for critical access hospitals, which show improvement because of their exemption from the prospective payment system. Our study differs from others by using national comprehensive data for years that focus exclusively on the Balanced Budget Act period. We

  14. 78 FR 65716 - Sunshine Act Meeting; Finance, Budget & Program Committee Meeting of the Board of Directors

    Science.gov (United States)

    2013-11-01

    ... NEIGHBORHOOD REINVESTMENT CORPORATION Sunshine Act Meeting; Finance, Budget & Program Committee Meeting of the Board of Directors TIME & DATE: 2:00 p.m., Thursday, November 7, 2013. PLACE: Telephonic.... Quarterly Program Reports C. Corporate Scorecard Report D. HUD Counseling Rule E. Grants Report VIII...

  15. Carbon budget of the vineyard – A new feature of sustainability

    Directory of Open Access Journals (Sweden)

    Pitacco Andrea

    2015-01-01

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

  16. 78 FR 8193 - Sunshine Act Meeting; Finance, Budget & Program Committee Meeting of the Board of Directors

    Science.gov (United States)

    2013-02-05

    ... NEIGHBORHOOD REINVESTMENT CORPORATION Sunshine Act Meeting; Finance, Budget & Program Committee...: Erica Hall, Assistant Corporate Secretary, (202) 220-2376; [email protected] . AGENDA: I. Call To Order II.../Treasury Initiative VI. Lease and Move VII. FY 13 Corporate Milestone Report and Dashboard VIII. NFMC and...

  17. Nuclear Weapons Sustainment: Improvements Made to Budget Estimates Report, but Opportunities Remain to Further Enhance Transparency

    Science.gov (United States)

    2015-12-01

    Enhance Transparency Report to Congressional Committees December 2015 GAO-16-23 United States Government Accountability Office United...SUSTAINMENT Improvements Made to Budget Estimates Report, but Opportunities Remain to Further Enhance Transparency Why GAO Did This Study DOD and DOE are...modernization plans and (2) complete, transparent information on the methodologies used to develop those estimates. GAO analyzed the departments

  18. 78 FR 53790 - Sunshine Act Meeting; Finance, Budget and Program Committee Meeting of the Board of Directors

    Science.gov (United States)

    2013-08-30

    ... NEIGHBORHOOD REINVESTMENT CORPORATION Sunshine Act Meeting; Finance, Budget and Program Committee... PERSON FOR MORE INFORMATION: Erica Hall, Assistant Corporate Secretary (202) 220-2376; [email protected] Education & Counseling VII. Quarterly Program Reports VIII. Financial Report IX. FY13 Corporate Scorecard...

  19. 77 FR 24538 - Sunshine Act Meeting Notice; Finance, Budget & Program; Committee Meeting of the Board of Directors

    Science.gov (United States)

    2012-04-24

    ... NEIGHBORHOOD REINVESTMENT CORPORATION Sunshine Act Meeting Notice; Finance, Budget & Program...: Erica Hall, Assistant Corporate Secretary, (202) 220-2376; [email protected] . AGENDA: I. Call to Order II.../Dashboard VII. NFMC & EHLP VIII. Program Updates IX. Adjournment Erica Hall, Assistant Corporate Secretary...

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

    Science.gov (United States)

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

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

    Science.gov (United States)

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

    2012-01-01

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

  2. Building a Sustainable Energy Future for Africa - Acting Now and Together

    Energy Technology Data Exchange (ETDEWEB)

    Fall, L.

    2007-07-01

    The key energy challenges Africa is facing are: low level of access to commercial energy, low per capita energy consumption, weak development of energy infrastructure and lack of investment and financing for energy projects. Addressing these challenges is critical for sustainable economic and social development, and assured access to secure, affordable and reliable energy. In spite of these daunting challenges, Africa is well endowed in energy resources, but these resources are largely untapped and concentrated in a few countries. In addition, there are numerous 'rooms' for opportunities that could be seized concretely to overcome the main obstacles to the Sustainable Energy Development of the Continent. Thus, right actions must be taken to overcome these obstacles, including: financing the huge needed investments, technological development, private-public partnerships, energy market reform and effective regulation, sound and sustainable energy policies, and economic and social measures. Subsequently, from priority areas, the related stakeholders should 'act now' and 'act together', through effective collaboration and partnership and making proper alliances, to initiate effective and concrete actions to support Africa aspirations in order to build a Sustainable Energy Future for Africa, in a cost-effective and timely manner. (auth)

  3. The Economic and Budget Outlook: An Update

    National Research Council Canada - National Science Library

    1999-01-01

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

  4. Corn Belt soil carbon and macronutrient budgets with projected sustainable stover harvest

    Science.gov (United States)

    Tan, Zhengxi; Liu, Shu-Guang

    2015-01-01

    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.

  5. The Geocybernetic Assessment Matrix (GAM) — A new assessment tool for evaluating the level and nature of sustainability or unsustainability

    Energy Technology Data Exchange (ETDEWEB)

    Phillips, Jason, E-mail: jp1@tiscali.co.uk

    2016-01-15

    Evaluating sustainability from EIA-based assessments has been problematic at best. This is due to the use of reductionist and qualitative approaches which is dependent upon the perspective of the assessor(s). Therefore, a more rigorous and holistic approach is required to evaluate sustainability in a more consistent way. In this paper, a matrix-based methodology in order to assess the indicated level and nature of sustainability for any project, policy, indicators, legislation, regulation, or other framework is described. The Geocybernetic Assessment Matrix (GAM) is designed to evaluate the level and nature of sustainability or unsustainability occurring in respect the fundamental and complex geocybernetic paradigms. The GAM method is described in detail in respect to the theory behind it and the methodology. The GAM is then demonstrated using an appropriate case study — Part 1 of the UK Climate Change Act (2008) concerning carbon budgets and targets. The results indicate that the Part 1 of Act may not achieve the desired goals in contributing towards sustainable development through the stated mechanisms for carbon budgets and targets. The paper then discusses the broader context of the GAM with respect to the core themes evident in the development and application of the GAM of: sustainability science; sustainability assessment; application value of the GAM; and future research and development. - Highlights: • A new assessment tool called the Geocybernetic Assessment Matrix (GAM) described. • GAM evaluates the level and nature of sustainability or unsustainability. • GAM demonstrated by application to Part 1 of the UK Climate Change Act (CCA). • Part 1 of CCA has significant flaws in achieving a sustainable pathway. • GAM offers a potentially useful tool for quantitatively evaluating sustainability.

  6. The Geocybernetic Assessment Matrix (GAM) — A new assessment tool for evaluating the level and nature of sustainability or unsustainability

    International Nuclear Information System (INIS)

    Phillips, Jason

    2016-01-01

    Evaluating sustainability from EIA-based assessments has been problematic at best. This is due to the use of reductionist and qualitative approaches which is dependent upon the perspective of the assessor(s). Therefore, a more rigorous and holistic approach is required to evaluate sustainability in a more consistent way. In this paper, a matrix-based methodology in order to assess the indicated level and nature of sustainability for any project, policy, indicators, legislation, regulation, or other framework is described. The Geocybernetic Assessment Matrix (GAM) is designed to evaluate the level and nature of sustainability or unsustainability occurring in respect the fundamental and complex geocybernetic paradigms. The GAM method is described in detail in respect to the theory behind it and the methodology. The GAM is then demonstrated using an appropriate case study — Part 1 of the UK Climate Change Act (2008) concerning carbon budgets and targets. The results indicate that the Part 1 of Act may not achieve the desired goals in contributing towards sustainable development through the stated mechanisms for carbon budgets and targets. The paper then discusses the broader context of the GAM with respect to the core themes evident in the development and application of the GAM of: sustainability science; sustainability assessment; application value of the GAM; and future research and development. - Highlights: • A new assessment tool called the Geocybernetic Assessment Matrix (GAM) described. • GAM evaluates the level and nature of sustainability or unsustainability. • GAM demonstrated by application to Part 1 of the UK Climate Change Act (CCA). • Part 1 of CCA has significant flaws in achieving a sustainable pathway. • GAM offers a potentially useful tool for quantitatively evaluating sustainability.

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

    Science.gov (United States)

    Woolfork, Kevin

    2010-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Ganna Muzychenko

    2017-12-01

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

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

    National Research Council Canada - National Science Library

    Crippen, Dan

    2002-01-01

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

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

    National Research Council Canada - National Science Library

    2000-01-01

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

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

    National Research Council Canada - National Science Library

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

    2005-01-01

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

  12. 3 CFR 101.2 - Office of Management and Budget.

    Science.gov (United States)

    2010-01-01

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

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

    National Research Council Canada - National Science Library

    Holtz-Eakin, Douglas

    2003-01-01

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

  14. Ensuring sustained ACT production and reliable artemisinin supply

    Directory of Open Access Journals (Sweden)

    Olliaro Piero

    2007-09-01

    Full Text Available Abstract Introduction This paper reviews recent trends in the production, supply and price of the active ingredients as well as finished ACT products. Production and cost data provided in this paper are based on an ongoing project (Artepal. Stability data are derived from a development project on rectal artesunate. Discussion The artemisinin raw material and its derivatives appear to be very stable compared to the finished products. Supply of artemisinin changed in May 2004 when the Global Fund shifted financial support to qualified countries from chloroquine or sulphadoxine-pyrimethamine to an ACT for treatment of malaria. First, there was a sudden shortage of the starting material, and short term scarcity led to a steep rise in API price: it increased dramatically in 2004, from $350 per kg to more than $1000. Second, there was a parallel increase in the number of companies extracting artemisinin from 10 to 80 between 2003 and 2005 in China, and from 3 to 20 in Vietnam. Commercial cultivation began also in East Africa and Madagascar. A steady and predictable demand for the crop can eliminate such wide fluctuations and indirectly contribute to price stability of the herb, the API and ACT. With appropriate mechanisms to reduce those fluctuations, the cost of artemisinin might decrease sustainably to US$ 250–300 per kg. Conclusion Today the global health community is facing the risk of another cyclical swing with lower demand feeding into reduced planting of A. annua and, thereafter, a new shortage of the raw material and higher API prices. International donors, the largest purchasers for ACTs could better coordinate their activities, in order to guarantee purchase of ACTs and consequently of API with manufacturers. In parallel, the base of quality producers of APIs and finished ACT products needs to be broadened. While the ACT programme is still in its early stages, the consequences of another wave of artemisinin and ACT shortages would

  15. Ensuring sustained ACT production and reliable artemisinin supply.

    Science.gov (United States)

    Kindermans, Jean-Marie; Pilloy, Jacques; Olliaro, Piero; Gomes, Melba

    2007-09-15

    This paper reviews recent trends in the production, supply and price of the active ingredients as well as finished ACT products. Production and cost data provided in this paper are based on an ongoing project (Artepal). Stability data are derived from a development project on rectal artesunate. The artemisinin raw material and its derivatives appear to be very stable compared to the finished products. Supply of artemisinin changed in May 2004 when the Global Fund shifted financial support to qualified countries from chloroquine or sulphadoxine-pyrimethamine to an ACT for treatment of malaria. First, there was a sudden shortage of the starting material, and short term scarcity led to a steep rise in API price: it increased dramatically in 2004, from $350 per kg to more than $1000. Second, there was a parallel increase in the number of companies extracting artemisinin from 10 to 80 between 2003 and 2005 in China, and from 3 to 20 in Vietnam. Commercial cultivation began also in East Africa and Madagascar.A steady and predictable demand for the crop can eliminate such wide fluctuations and indirectly contribute to price stability of the herb, the API and ACT. With appropriate mechanisms to reduce those fluctuations, the cost of artemisinin might decrease sustainably to US$ 250-300 per kg. Today the global health community is facing the risk of another cyclical swing with lower demand feeding into reduced planting of A. annua and, thereafter, a new shortage of the raw material and higher API prices. International donors, the largest purchasers for ACTs could better coordinate their activities, in order to guarantee purchase of ACTs and consequently of API with manufacturers. In parallel, the base of quality producers of APIs and finished ACT products needs to be broadened.While the ACT programme is still in its early stages, the consequences of another wave of artemisinin and ACT shortages would permanently discredit it and impede any progress in rolling malaria back.

  16. The Balanced Budget Act of 1997 and U.S. hospital operations.

    Science.gov (United States)

    Bazzoli, Gloria J; Lindrooth, Richard C; Hasnain-Wynia, Romana; Needleman, Jack

    The Balanced Budget Act (BBA) of 1997 initiated several changes to Medicare payment policy in an effort to slow the growth of hospital Medicare payments and ensure the future of the Medicare Hospital Insurance Trust Fund. Although subsequent federal legislation relaxed some original proposals, restored funds were limited and directed to specific types of hospitals. In addition, these Medicare policy changes came at a time when hospitals faced private sector payment constraints. This paper assesses the short-term effects of the BBA on operations of nonprofit hospitals in the United States and compares these effects to those observed in the early 1980s during implementation of the Medicare prospective payment system (PPS). We found that some operational changes instituted by hospitals facing financial pressures from the BBA were similar to those observed for hospitals that faced pressure from Medicare PPS, including efforts to contain Medicare cost growth, to expand outpatient service provision, and to contain hospital staffing. However, during PPS implementation hospitals experienced declining inpatient use and growing profit margins, whereas post-BBA hospitals experienced growing inpatient use and declining margins.

  17. STATE BUDGET AND BUDGETARY PROCEDURES IN ROMANIA

    Directory of Open Access Journals (Sweden)

    POPA George Dorel

    2013-12-01

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

  18. The Implementation of the Food Safety Modernization Act and the Strength of the Sustainable Agriculture Movement.

    Science.gov (United States)

    Wiseman, Samuel R

    2015-01-01

    In the wake of growing public concerns over salmonella outbreaks and other highly publicized food safety issues, Congress passed the FDA Food Safety Modernization Act in 2011, which placed more stringent standards on food growing and packaging operations. In negotiations preceding the Act's passage, farmers of local, sustainable food argued that these rules would unduly burden local agricultural operations or, at the extreme, drive them out of business by creating overly burdensome rules. These objections culminated in the addition of the Tester-Hagan Amendment to the Food Safety Modernization Act, which created certain exemptions for small farms. Proposed Food and Drug Administration (FDA) rules to implement the Act threatened to weaken this victory for small farm groups, however, prompting a loud response from small farmers and local food proponents. The FDA's second set of proposed rules, issued in September 2014 in response to these and other complaints, were, perhaps surprisingly, responsive to small farmers' concerns. Using comments submitted to the FDA, this article explores the responses of the agriculture industry and public health organizations, as well as small farm groups, consumers of local food, and sustainable agriculture interests (which, for simplicity, I alternately describe as comprising the "sustainable agriculture" or "small farm" movement), to three aspects of the FDA's proposed rules--involving manure application, on-farm packing activities, and exemptions for very small farms--to assess the strength of the sustainable agriculture movement. The rules involving manure application and on-farm packing, it turns out, reveal little about the independent political strength of the local food movement, as large industry groups also objected to these provisions. But for the third issue discussed here--exemptions for very small farms--the interests of sustainable agriculture groups were directly opposed to both industry and public health organizations

  19. 75 FR 53278 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2010-08-31

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

  20. Budget Elements of Economic Security: Specifics of Classification

    Directory of Open Access Journals (Sweden)

    О. S.

    2017-02-01

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

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

    Science.gov (United States)

    Besançon, F

    1984-02-23

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

  2. SOME ASPECTS OF STATE BUDGET

    Directory of Open Access Journals (Sweden)

    VEZURE OANA SABINA

    2011-09-01

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

  3. Sustainable Consumption Dilemmas

    Directory of Open Access Journals (Sweden)

    Kees Vringer

    2017-06-01

    Full Text Available To examine which considerations play a role when individuals make decisions to purchase sustainable product varieties or not, we have conducted a large scale field experiment with more than 600 participating households. Households can vote on whether the budgets they receive should only be spent on purchasing the sustainable product variety, or whether every household in a group is free to spend their budget on any product variety. By conducting several treatments, we tested whether people tend to view sustainable consumption as a social dilemma or as a moral dilemma. We find little support for the hypothesis that social dilemma considerations are the key drivers of sustainable consumption behaviour. Participants seem to be caught in a moral dilemma in which they not only weigh their individual financial costs with the sustainable benefits but they also consider the consequences of restricting other people’s freedom of choice. Complementary survey results further substantiate this claim and show that many people are reluctant to impose restrictions on their peers, but, at the same time, our results also suggest substantial support for the government to regulate the availability of unsustainable product varieties.

  4. Fiscal sustainability and fiscal policy targets

    DEFF Research Database (Denmark)

    Andersen, Torben M.

    Analyses of fiscal sustainability have become integral parts of fiscal policy planning due to high debt levels and projected demographic changes. A popular metric by which to evaluate sustainability gaps is the so-called S2 metric given as the permanent change in the primary budget balance...... indicator can be given a normative interpretation, and this issue is extensively discussed. The paper ends by discussing the formulation of fiscal policy targets to ensure fiscal sustainability....... (relative to GDP) needed to meet the intertemporal budget constraint. While a very useful metric it also suffers from some problems, and the paper discusses some of the problems with this metric as a way to assess fiscal sustainability problems. A particular important issue is the extent to which the S2...

  5. 76 FR 67764 - Finance, Budget & Program Committee Board of Directors Meeting; Sunshine Act

    Science.gov (United States)

    2011-11-02

    ... NEIGHBORHOOD REINVESTMENT CORPORATION Finance, Budget & Program Committee Board of Directors..., Assistant Corporate Secretary (202) 220-2376; [email protected] . Agenda: I. Call To Order II. Executive Session III. Financial Report III. Budget Report IV. Lease Update V. Corporate Scorecard VI. NFMC & EHLP VII...

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

    Energy Technology Data Exchange (ETDEWEB)

    None

    2016-03-01

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

  7. FACTOR IN ENSURING A BALANCED BUDGET NORTHERN TERRITORIES

    Directory of Open Access Journals (Sweden)

    Tatiana Anatol’evna Naidenova

    2016-02-01

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

  8. 78 FR 24438 - Board of Directors Finance, Budget & Program Committee: Sunshine Act Meeting

    Science.gov (United States)

    2013-04-25

    ... NEIGHBORHOOD REINVESTMENT CORPORATION Board of Directors Finance, Budget & Program Committee... Corporate Secretary (202) 220-2376; [email protected] . AGENDA: I. CALL TO ORDER II. FY 2013 Budget Update III... Corporate Milestone Report and Dashboard IX. NFMC, EHLP & MHA X. NeighborhoodLIFT & CityLIFT XI. Recent...

  9. 75 FR 25267 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2010-05-07

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

  10. Monitoring personal budgets and restrictions

    NARCIS (Netherlands)

    Ab van der Torre; Ingrid Ooms; Mirjam de Klerk

    2013-01-01

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

  11. The Effect of Shorter Treatment Regimens for Hepatitis C on Population Health and Under Fixed Budgets.

    Science.gov (United States)

    Morgan, Jake R; Kim, Arthur Y; Naggie, Susanna; Linas, Benjamin P

    2018-01-01

    Direct acting antiviral hepatitis C virus (HCV) therapies are highly effective but costly. Wider adoption of an 8-week ledipasvir/sofosbuvir treatment regimen could result in significant savings, but may be less efficacious compared with a 12-week regimen. We evaluated outcomes under a constrained budget and cost-effectiveness of 8 vs 12 weeks of therapy in treatment-naïve, noncirrhotic, genotype 1 HCV-infected black and nonblack individuals and considered scenarios of IL28B and NS5A resistance testing to determine treatment duration in sensitivity analyses. We developed a decision tree to use in conjunction with Monte Carlo simulation to investigate the cost-effectiveness of recommended treatment durations and the population health effect of these strategies given a constrained budget. Outcomes included the total number of individuals treated and attaining sustained virologic response (SVR) given a constrained budget and incremental cost-effectiveness ratios. We found that treating eligible (treatment-naïve, noncirrhotic, HCV-RNA budget among both black and nonblack individuals, and our results suggested that NS5A resistance testing is cost-effective. Eight-week therapy provides good value, and wider adoption of shorter treatment could allow more individuals to attain SVR on the population level given a constrained budget. This analysis provides an evidence base to justify movement of the 8-week regimen to the preferred regimen list for appropriate patients in the HCV treatment guidelines and suggests expanding that recommendation to black patients in settings where cost and relapse trade-offs are considered.

  12. Why budget accountability fails? The elusive links between parliaments and audit agencies in the oversight of the budget

    Directory of Open Access Journals (Sweden)

    CARLOS SANTISO

    2015-09-01

    Full Text Available ABSTRACTParliaments and audit agencies have critical and complementary roles in the oversight of the budget and the enforcement of government accountability. Yet, the nexus between parliaments and audit agencies is one of the weakest links in the accountability chain, generating an accountability gap in the budget process. This articles analyses the interactions between parliaments and audit agencies in the oversight of government finances during the latter stages of the budget process. Using proxies to evaluate the quality of those linkages, such as the follow-up to audit findings and the discharge of government, it shows important dysfunctions in the interactions between parliaments and audit agencies due to a combination of technical capacity constraints and political economy disincentives. It suggests that the effective functioning of the system of checks and balances in public budgeting critically hinges on the agility of the linkages between accountability institutions. As such, the failure of budget accountability is due to systemic dysfunctions in the systems of accountability, rather than the failure of an individual accountability institution acting in isolation. In addition, the effectiveness of the horizontal accountability architecture depends on the political economy incentives shaping the budget process, which are generated by the interactions between the choice of institutional design and budget rules, with the degree of political competition and electoral rules.

  13. Evaluating the Sustainability of School-Based Health Centers.

    Science.gov (United States)

    Navarro, Stephanie; Zirkle, Dorothy L; Barr, Donald A

    2017-01-01

    The United States is facing a surge in the number of school-based health centers (SBHCs) owing to their success in delivering positive health outcomes and increasing access to care. To preserve this success, experts have developed frameworks for creating sustainable SBHCs; however, little research has affirmed or added to these models. This research seeks to analyze elements of sustainability in a case study of three SBHCs in San Diego, California, with the purpose of creating a research-based framework of SBHC sustainability to supplement expertly derived models. Using a mixed methods study design, data were collected from interviews with SBHC stakeholders, observations in SBHCs, and SBHC budgets. A grounded theory qualitative analysis and a quantitative budget analysis were completed to develop a theoretical framework for the sustainability of SBHCs. Forty-one interviews were conducted, 6 hours of observations were completed, and 3 years of SBHC budgets were analyzed to identify care coordination, community buy-in, community awareness, and SBHC partner cooperation as key themes of sustainability promoting patient retention for sustainable billing and reimbursement levels. These findings highlight the unique ways in which SBHCs gain community buy-in and awareness by becoming trusted sources of comprehensive and coordinated care within communities and among vulnerable populations. Findings also support ideas from expert models of SBHC sustainability calling for well-defined and executed community partnerships and quality coordinated care in the procurement of sustainable SBHC funding.

  14. Good Bye Traditional Budgeting, Hello Rolling Forecast: Has the Time Come?

    Science.gov (United States)

    Zeller, Thomas L.; Metzger, Lawrence M.

    2013-01-01

    This paper argues for a new approach to accounting textbook budgeting material. The business environment is not stable. Change is continuous, for large and small business alike. A business must act and react to generate shareholder value. The rolling forecast provides the necessary navigational insight. The traditional annual static budget does…

  15. Life-cycle design for sustainable architecture

    Directory of Open Access Journals (Sweden)

    Francesca Thiébat

    2013-05-01

    Full Text Available Sustainability in architecture should involve environmental and social aspects and also economic aspects. However, in a design process budget issues usually outweigh ecological aspects. How can we then drive clients and builders to put more socially responsible buildings on the market that do not exceed the fixed budget but are environmentally friendly? This paper propose an economic and environmental assessment tool to aid private or public building designers and owners to find the global sustainability value of a green building within a life cycle perspective. Sustainable life cycle tools for buildings design and construction help to achieve successfully integrated architecture. The research here presented proposes a new point of view of the “time-cost-quality triangle” of Project Management, by introducing three further aspects: environment, society and aesthetics.

  16. 76 FR 56208 - Information Collection Request to Office of Management and Budget

    Science.gov (United States)

    2011-09-12

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

  17. Managing Sustainable Information Systems Development

    DEFF Research Database (Denmark)

    Kautz, Karlheinz

    2013-01-01

    Sustainable information systems development (ISD) in the context of this paper is not about products that support sustainability at large with its environmental, economic and social dimensions and little about the development of sustainable products, which are both without doubt important topics....... This paper is about a prerequisite for such products, namely, a sustainable ISD process, a process which exhibits reasonable and responsible stewardship and utilisation of the existing resources for ISD—people and information in the context of scope, time/schedule, budget/cost, quality and risk....

  18. A water budget approach to instream flow maintenance

    International Nuclear Information System (INIS)

    Waddle, T.

    1991-01-01

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

  19. Diagnosing MJO Destabilization and Propagation with the Moisture and MSE Budgets

    Science.gov (United States)

    Maloney, Eric; Wolding, Brandon

    2015-04-01

    Novel diagnostics obtained as an extension of empirical orthogonal function analysis are used as a composting basis to gain insight into MJO dynamics through examination of reanalysis moisture and moist static energy budgets. The net effect of vertical moisture advection and cloud processes was found to be a modest positive feedback to column moisture anomalies during both enhanced and suppressed phases of the MJO. This positive feedback is regionally strengthened by anomalous surface fluxes of latent heat. The modulation of horizontal synoptic scale eddy mixing acts as a negative feedback to column moisture anomalies, while anomalous winds acting against the mean state moisture gradient aid in eastward propagation. These processes act in a systematic fashion across the Indian Ocean and oceanic regions of the Maritime Continent. The ability to approximately close the MSE budget serves an important role in constraining the moisture budget, whose residual is several times larger than the total and horizontal advective moisture tendencies. Comparison with TRMM precipitation anomalies suggests that the moisture budget residual results from an underestimation by ERAi of variations in both total precipitation and vertical moisture advection associated with the MJO. The results of this study support the concept of the MJO as a moisture-mode. This analysis is extended to examine the impact of boundary layer convergence driven by MJO SST anomalies on the vertically-integrated moisture budget. Results from a coupled version of the SP-CAM suggest that SST-driven moisture convergence anomalies are of a sufficient amplitude to be important for MJO propagation and destabilization, and may help explain why coupled models produce better simulations of the MJO than uncoupled models.

  20. 7 CFR 3402.14 - Budget and budget narrative.

    Science.gov (United States)

    2010-01-01

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

  1. 76 FR 55125 - Finance, Budget & Program Committee Meeting of the Board of Directors; Sunshine Act

    Science.gov (United States)

    2011-09-06

    ... NEIGHBORHOOD REINVESTMENT CORPORATION Finance, Budget & Program Committee Meeting of the Board of..., Assistant Corporate Secretary, (202) 220-2376; [email protected] . AGENDA: I. CALL TO ORDER II. Financial Report III. Budget Report IV. Lease Update V. Corporate Scorecard VI. National Foreclosure Mitigation...

  2. 77 FR 56238 - Finance, Budget & Program. Committee Meeting of the Board of Directors; Sunshine Act

    Science.gov (United States)

    2012-09-12

    ... NEIGHBORHOOD REINVESTMENT CORPORATION Finance, Budget & Program. Committee Meeting of the Board of..., Assistant Corporate Secretary, (202) 220-2376; [email protected] . AGENDA: I. Call to Order II. Executive Session... Associated Budget VI. FY 12 Corporate Milestone Report and Dashboard VII. National Foreclosure Mitigation...

  3. Sustainable consumption dilemmas

    NARCIS (Netherlands)

    Vringer, Kees; Heijden, Eline Van Der; Soest, Daan Van; Vollebergh, Herman; Dietz, Frank

    To examine which considerations play a role when individuals make decisions to purchase sustainable product varieties or not, we have conducted a large scale field experiment with more than 600 participating households. Households can vote on whether the budgets they receive should only be spent on

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

    Directory of Open Access Journals (Sweden)

    DOBROTĂ GABRIELA

    2016-10-01

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

  5. DOE FY 2010 Budget Request and Recovery Act Funding for Energy Research, Development, Demonstration, and Deployment: Analysis and Recommendations

    Energy Technology Data Exchange (ETDEWEB)

    Anadon, Laura Diaz; Gallagher, Kelly Sims; Bunn, Matthew

    2009-06-01

    The combination of the FY 2010 budget request for the Department of Energy (DOE) and the portion of the American Recovery and Reinvestment Act of 2009 (ARRA) funds likely to be available in 2010 would (assuming that they would be split evenly between FY 2010 and FY 2011) result in a doubling in funding available for energy research, development, and deployment (ERD and D) from $3.6 billion in FY 2009 to $7.2 billion in FY 2010. Without the stimulus funds, DOE ERD and D investments in FY 2010 would decrease very slightly when compared to FY 2009. Excluding the $7.5 billion for the Advanced Technology Vehicles Manufacturing Loans in FY 2009, the FY 2010 budget request for deployment represents a 33 percent decrease from the FY 2009 levels from $520 million to $350 million. This decrease is largely due to the large amounts of funds appropriated in ARRA for DOE deployment programs, or $23.6 billion, which are three times greater than those appropriated in the FY 2009 budget. These very substantial funding amounts, coupled with the broad range of institutional innovations the administration is putting in place and movement toward putting a price on carbon emissions, will help accelerate innovation for a broad range of energy technologies. DOE's Advanced Research Projects Agency-Energy (ARPA-E) and the Energy Innovation Hubs are important initiatives that could contribute to two weak points of the government's energy innovation effort, namely funding high-risk projects in transformational technologies and in companies that have not traditionally worked with the government and strengthening the integration of basic and applied research in priority areas. Increasing the funding for different types of energy storage research, providing some support for exploring opportunities in coal-to-liquids with carbon capture and storage (CCS) and coal-and-biomass-to-liquids with CCS, and reducing funding for fission RD and D are other actions that Congress could take in the

  6. 77 FR 41410 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2012-07-13

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

  7. 78 FR 66939 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2013-11-07

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

  8. A Fiscal Cliff: The Current U.S. Federal Budget, Potential Cuts, and Impacts on Science Funding

    Science.gov (United States)

    Uhlenbrock, K. M.; Landau, E. A.; Hankin, E. R.

    2012-12-01

    As lawmakers on Capitol Hill face challenges to reach an agreement on how to cut the deficit while growing the economy, scientists must join the discussion and outline the serious impacts cuts to federal science programs will have on our society. Consistent and sustained federal science funding (discretionary spending) is an ever increasing struggle with the rising costs of mandatory spending and decrease in revenues. In 2011 Congress passed the Budget Control Act, which will require automatic across-the-board cuts, known as sequestration, and will take effect on 2 January 2013. Estimated cuts of $1.2 trillion and discretionary spending caps set at Fiscal Year 2012 levels will trigger non-defense program cuts of 9.8% in the first year as reported by the Congressional Research Service. Funding from non-defense program agencies such as NSF, NASA, DOE, NOAA, USGS, and others drive science and technological innovation, support public safety, create jobs, educate generations of scientists, stimulate the economy, protect our environment, and enrich lives. With non-defense discretionary programs representing less than one-fifth of the federal budget, severe cuts to these programs will not alleviate our deficit, but instead restrict our growth.

  9. Estimated Budget Impact of Adopting the Affordable Care Act's Required Smoking Cessation Coverage on United States Healthcare Payers.

    Science.gov (United States)

    Baker, Christine L; Ferrufino, Cheryl P; Bruno, Marianna; Kowal, Stacey

    2017-01-01

    Despite abundant information on the negative impacts of smoking, more than 40 million adult Americans continue to smoke. The Affordable Care Act (ACA) requires tobacco cessation as a preventive service with no patient cost share for all FDA-approved cessation medications. Health plans have a vital role in supporting smoking cessation by managing medication access, but uncertainty remains on the gaps between smoking cessation requirements and what is actually occurring in practice. This study presents current cessation patterns, real-world drug costs and plan benefit design data, and estimates the 1- to 5-year pharmacy budget impact of providing ACA-required coverage for smoking cessation products to understand the fiscal impact to a US healthcare plan. A closed cohort budget impact model was developed in Microsoft Excel ® to estimate current and projected costs for US payers (commercial, Medicare, Medicaid) covering smoking cessation medicines, with assumptions for coverage and smoking cessation product utilization based on current, real-world national and state-level trends for hypothetical commercial, Medicare, and Medicaid plans with 1 million covered lives. A Markov methodology with five health states captures quit attempt and relapse patterns. Results include the number of smokers attempting to quit, number of successful quitters, annual costs, and cost per-member per-month (PMPM). The projected PMPM cost of providing coverage for smoking cessation medications is $0.10 for commercial, $0.06 for Medicare, and $0.07 for Medicaid plans, reflecting a low incremental PMPM impact of covering two attempts ranging from $0.01 for Medicaid to $0.02 for commercial and Medicare payers. The projected PMPM impact of covering two quit attempts with access to all seven cessation medications at no patient cost share remains low. Results of this study reinforce that the impact of adopting the ACA requirements for smoking cessation coverage will have a limited near-term impact

  10. [Concept of budget-based remuneration system for the fields of psychiatry and psychotherapy, psychosomatic medicine and psychotherapy, child and adolescent psychiatry and psychotherapy].

    Science.gov (United States)

    2015-11-01

    A new remuneration system is currently being developed for the hospital care of people with mental disorders. Last year, because of sharp criticism the option phase of the planned Flat-rate Charges in Psychiatry and Psychosomatics (Pauschalierende Entgelte Psychiatrie und Psychosomatik, PEPP) was extended by 2 years. During this time the Federal Ministry of Health wants to look for alternatives and possible starting points for the further development of care. Now, 16 scientific professional associations and organisations have presented a joint concept for a sustainable solution: the budget-based remuneration system. The system is suitable for ensuring that people with mental disorders are treated according to their particular needs and for promoting the appropriate further development of regional care in all treatment settings. It corresponds with the objectives as formulated in Section 17d of the Hospital Finance Act (Krankenhausfinanzierungsgesetz, KHG) and translates the PEPP system, which is currently being developed and focusses on average prices, into a performance-oriented, transparent budgetary system. The fundamental principle is the separation of the individual hospitals' budgeting on the basis of evidence-based, feature- and performance-related modules and billing in the form of advance payments from the agreed budget.

  11. 75 FR 60463 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2010-09-30

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

  12. 78 FR 26782 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2013-05-08

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

  13. 75 FR 57962 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2010-09-23

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

  14. 77 FR 1095 - Sunshine Act Meeting

    Science.gov (United States)

    2012-01-09

    ... provisions of the Government in the Sunshine Act, Public Law 94-409, that the Securities and Exchange... 2012 budget of the Public Company Accounting Oversight Board and will consider the related annual accounting support fee for the Board under Section 109 of the Sarbanes-Oxley Act of 2002. Commissioner...

  15. US residency training before and after the 1997 Balanced Budget Act.

    Science.gov (United States)

    Salsberg, Edward; Rockey, Paul H; Rivers, Kerri L; Brotherton, Sarah E; Jackson, Gregory R

    2008-09-10

    Graduate medical education (GME) determines the size and characteristics of the future workforce. The 1997 Balanced Budget Act (BBA) limited Medicare funding for additional trainees in GME. There has been concern that because Medicare is the primary source of GME funding, the BBA would discourage growth in GME. To examine the number of residents in training before and after the BBA, as well as more recent changes in GME by specialty, sex, and type and location of education. Descriptive study using the American Medical Association/Association of American Medical Colleges National GME Census on physicians in Accreditation Council for Graduate Medical Education (ACGME)-accredited programs to examine changes in the number and characteristics of residents before and after the BBA. Differences in the number of physicians in ACGME-accredited training programs overall, by specialty, and by location and type of education. The number of residents and fellows changed little between academic year (AY) 1997 (n = 98,143) and AY 2002 (n = 98,258) but increased to 106,012 in AY 2007, a net increase of 7869 (8.0%) over the decade. The annual number of new entrants into GME increased by 7.6%, primarily because of increasing international medical graduates (IMGs). United States medical school graduates (MDs) comprised 44.0% of the overall growth from 2002 to 2007, followed by IMGs (39.2%) and osteopathic school graduates (18.8%). United States MD growth largely resulted from selection of specialties with longer training periods. From 2002 to 2007, US MDs training in primary care specialties decreased by 2641, while IMGs increased by 3286. However, increasing subspecialization rates led to fewer physicians entering generalist careers. After the 1997 BBA, there appears to have been a temporary halt in the growth of physicians training in ACGME programs; however, the number increased from 2002 to 2007.

  16. 78 FR 78971 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2013-12-27

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

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

    Science.gov (United States)

    Bilge, Semih

    2015-01-01

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

  18. FY 1996 Congressional budget request: Budget highlights

    Energy Technology Data Exchange (ETDEWEB)

    1995-02-01

    The FY 1996 budget presentation is organized by the Department`s major business lines. An accompanying chart displays the request for new budget authority. The report compares the budget request for FY 1996 with the appropriated FY 1995 funding levels displayed on a comparable basis. The FY 1996 budget represents the first year of a five year plan in which the Department will reduce its spending by $15.8 billion in budget authority and by $14.1 billion in outlays. FY 1996 is a transition year as the Department embarks on its multiyear effort to do more with less. The Budget Highlights are presented by business line; however, the fifth business line, Economic Productivity, which is described in the Policy Overview section, cuts across multiple organizational missions, funding levels and activities and is therefore included in the discussion of the other four business lines.

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

    CERN Document Server

    Dugan, Robert E

    2017-01-01

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

  20. 78 FR 3409 - Agency Information Collection Activities; Submission to the Office of Management and Budget for...

    Science.gov (United States)

    2013-01-16

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

  1. Information report published by the Commission for sustainable development and land planning on the finance bill project for 2017 (nr 4061). Nr 4131, Volume II: ecology, sustainable development and mobility, protection of the environment and risk prevention; Volume V: ecology, sustainable development and mobility, ecological transition; Volume X: research and higher education, research in fields related to sustainable development

    International Nuclear Information System (INIS)

    Lambert, Francois-Michel; Krabal, Jacques; Plisson, Philippe

    2016-01-01

    A first volume addresses the issue of risk prevention in terms of budgets, actions and strategic orientations for 2017 (a mix of budget increases and decreases, ambitious objectives and actions), and in terms of policy for a cleaner and safer environment (reduction of vulnerability to hydraulic and major natural risks, limitation of the exposure to technological and industrial risks, control of nuclear safety, protection of health against risks related to endocrine disrupters, bio-technologies or noise). A second volume addresses issues related to energy transition, firstly by discussing budgets awarded to energy and ecological transition (evolution of budgets awarded to program number 174, energy policy, economic and social management of the post-mining era, struggle against climate change, evolution of tax-related expenses, the issue of a sustainable financing of international and national commitments), and by discussing the consistency of the policy for a low carbon print system. A third volume addresses issues related to research in the fields related to sustainable development. It notably comments the global stability of budgets, and proposes an overview of involved public actors (CEA, CSTB, IFPEN, IFSTARR, INERIS and IRSN)

  2. 76 FR 76609 - Implementation of Office of Management and Budget Guidance on Drug-Free Workplace Requirements

    Science.gov (United States)

    2011-12-08

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

  3. 77 FR 68155 - Finance, Budget & Program Committee Meeting of the Board of Directors; Sunshine Act Meeting Notice

    Science.gov (United States)

    2012-11-15

    ... NEIGHBORHOOD REINVESTMENT CORPORATION Finance, Budget & Program Committee Meeting of the Board of...: Erica Hall, Assistant Corporate Secretary, (202) 220-2376; [email protected] . AGENDA: I. Call To Order II. Executive Session III. Budget Update IV. Committee Charter Review V. Financial Report VI. Corporate...

  4. Addressing the Sustainability of Groundwater Extraction in California Using Hydrochronology

    Science.gov (United States)

    Moran, J. E.; Visser, A.; Singleton, M. J.; Esser, B. K.

    2017-12-01

    In urban and agricultural settings in California, intense pressure on water supplies has led to extensive managed aquifer recharge and extensive overdraft in these areas, respectively. The California Sustainable Groundwater Management Act (SGMA) includes criteria for pumping that maintains groundwater levels and basin storage, and avoids stream depletion and degradation of water quality. Most sustainability plans will likely use water level monitoring and water budget balancing based on integrated flow models as evidence of compliance. However, hydrochronology data are applicable to several of the criteria, and provide an independent method of addressing questions related to basin turnover time, recharge rate, surface water-groundwater interaction, and the age distribution at pumping wells. We have applied hydrochronology (mainly tritium-helium groundwater age dating and extrinsic tracers) in urban areas to delineate flowpaths of artificially recharged water, to identify stagnant zones bypassed by the engineered flow system, and to predict vulnerability of drinking water sources to contamination. In agricultural areas, we have applied multi-tracer hydrochronology to delineate groundwater stratigraphy, to identify paleowater, and to project future nitrate concentrations in long-screened wells. This presentation will describe examples in which groundwater dating and other tracer methods can be applied to directly address the SGMA criteria for sustainable groundwater pumping.

  5. 75 FR 81684 - Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support...

    Science.gov (United States)

    2010-12-28

    ... Accounting Oversight Board Budget and Annual Accounting Support Fee for Calendar Year 2011 The Sarbanes-Oxley Act of 2002, as amended (the ``Sarbanes-Oxley Act''), established the Public Company Accounting... through registration of public accounting firms and standard setting, inspection, and disciplinary...

  6. 78 FR 11915 - Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support...

    Science.gov (United States)

    2013-02-20

    ... Accounting Oversight Board Budget and Annual Accounting Support Fee for Calendar Year 2013 The Sarbanes-Oxley Act of 2002, as amended (the ``Sarbanes-Oxley Act''),\\1\\ established the Public Company Accounting... through registration of public accounting firms and standard setting, inspection, and disciplinary...

  7. 77 FR 2576 - Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support...

    Science.gov (United States)

    2012-01-18

    ... Accounting Oversight Board Budget and Annual Accounting Support Fee for Calendar Year 2012 The Sarbanes-Oxley Act of 2002, as amended (the ``Sarbanes-Oxley Act''),\\1\\ established the Public Company Accounting... through registration of public accounting firms and standard setting, inspection, and disciplinary...

  8. Budget Options

    National Research Council Canada - National Science Library

    2000-01-01

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

  9. 76 FR 35448 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2011-06-17

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

  10. 78 FR 72139 - Forms Submitted to the Office of Management and Budget for Extension of Clearance

    Science.gov (United States)

    2013-12-02

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

  11. Pressures on DoD’s Budget Over the Next Decade

    Science.gov (United States)

    2016-11-16

    pay raises then equaled ECI for 2011 through 2013 – In the last three years (2014–2016) basic pay raise was below the ECI ■ DoD estimates that...National Civilians Provider Other Government Agencies (4.2) Working Capital Funds (37.6) Private Sector (87.7) DoD Civilians (53.6) Classified (14.8) WCF...E Outline • Fiscal Situation • Implications of Budget Control Act • Internal Pressures on DoD’s Budget 2C O N G R E S S I O N A L B U D G E

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

    African Journals Online (AJOL)

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

  13. 78 FR 9699 - Agency Forms Undergoing Paperwork Reduction Act Review

    Science.gov (United States)

    2013-02-11

    ... Budget (OMB) in compliance with the Paperwork Reduction Act (44 U.S.C. Chapter 35). To request a copy of... Officer, Office of Management and Budget, Washington, DC 20503 or by fax to (202) 395-5806. Written... through advertisements in laboratory trade publications, at professional meetings, and possibly through...

  14. Disadvantages of legal engineering of the disclosure of certain norms of the Budget Code of Ukraine

    Directory of Open Access Journals (Sweden)

    Світлана Миколаївна Клімова

    2017-09-01

    the Budget Code of Ukraine states as follows: “The total amount of financial resources for each type of intergovernmental transfers specified in paragraphs 6-8 of part one of Article 97 of this Code shall be calculated on the basis of state social standards and norms established by law and Other normative-legal acts “. Determine the ways (techniques of presenting this rule of law: – by the degree of abstract presentation – casuistic; – by degree of completeness of presentation – blanket; – in the form of the proposal – in the form of narrative proposal. This clause of Article 94 of the BCU can not be implemented by public administration bodies without the adoption of another, special law or by-law normative-legal act. Secondly, the integrity of the public finance management process is impossible without systematic and qualitative control. Article 113 of the BCU determines the powers of the state financial control bodies to control compliance with budget legislation. The control functions of the public administration bodies of Ukraine should be stated as follows: 1 The Budget Code of Ukraine does not specify specific directions and objects of control, but the system, principles and tasks of public financial control (in Article 113; 2 determine, in a special law, the system, forms, methods, types of public financial control; 3 by subordinate acts to establish specific rules for carrying out control activities by a specific public administration body in relation to a particular object. Thirdly, the norms of the Budget Code of Ukraine on legal liability for violation of budget legislation are set out in a non-systematic way in violation of the rules of legal technique. Conclusions of the research. 1. The legal electronics industry covers knowledge of the rules of law and the creation of a process of various legal documents outlining the content written regulations, preparing legal documents, legal analysis of the expression of legal rights and duties of

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

    OpenAIRE

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

    2013-01-01

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

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

    Science.gov (United States)

    Hentschke, Guilbert C.

    1977-01-01

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

  17. The sustainable development

    International Nuclear Information System (INIS)

    2004-01-01

    In the framework of the sustainable development week (june 2003), Actu Environnement published a complete document on the sustainable development to inform the public, recall the main steps of this notion (Rio conference and the following conferences) and the possible employments. It presents also the main organizations acting in the sustainable development domain. (A.L.B.)

  18. BUDGET IN DANGER : OUR LETTER TO THE MINISTERS

    CERN Multimedia

    STAFF ASSOCIATION

    2010-01-01

    In edition no. 104 of Echo we told you about the Finance Committee meeting which took place on Wednesday 16 June and the tense atmosphere that reigned during this meeting. Echoing the alarming news from most of our countries (budget cuts, restrictions, reforms), CERN’s global budget is indeed under pressure. This is extremely serious. How can we carry out our mission if our Member States do not give us the means? Basic research cannot progress with budget cuts. The Management tried to make this understood at the meeting, however, most delegations could not or would not see reason. Refusing to sit idly by, the Staff Association decided to act immediately. It sent a letter to all ministers in the twenty Member States concerned by CERN and its financing. A copy was also sent to all Finance Committee and Council delegates. We thus hope to help convince all our Member States that it is essential that they continue to invest in basic research, a breeding ground for new ideas and at the roo...

  19. The School Budget, Power and Responsibility in Grant-Maintained Schools.

    Science.gov (United States)

    Richards, Simon

    1992-01-01

    Describes Audenshaw High School in Manchester, England, the first school to achieve grant-maintained status under the 1988 Education Reform Act, as an example of future school administration in the United Kingdom. Examines five aspects of budgeting that this change has entailed, highlighting funding problems and opportunities. (10 references) (MLH)

  20. Home - House Budget Committee

    Science.gov (United States)

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

  1. Late Budgets

    DEFF Research Database (Denmark)

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

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

  2. A Kantian approach to a sustainable development indicator for climate

    Energy Technology Data Exchange (ETDEWEB)

    Greaker, Mads; Stoknes, Per Espen; Alfsen, Knut H.; Ericson, Torgeir

    2012-11-01

    How can the informed citizen know if the government is implementing a good-enough climate change policy? Most developed democracies have their own set of indicators for sustainable development, including indicators for climate change. These include yearly national emissions of greenhouse gasses (GHGs), global concentration of GHGs in the atmosphere and time series for global temperatures. However, without some kind of benchmark neither national emissions of GHGs nor global concentration of GHGs or temperatures, make it possible for the general public to evaluate the current climate policy of a nation state. In this paper we propose a benchmark for national climate policy based on a remaining Co2 budget allocated by egalitarian principles. Moreover, based on Kantian ethics we argue that this benchmark should be used as a sustainable development indicator for climate change. One way of interpreting Kantian ethics is to demand that each nation state should act as if a just global treaty on climate change were in place. We discuss possible important elements in a global treaty, and show how the different elements can be integrated in a forward-looking indicator of national climate policy.(auth)

  3. 78 FR 9749 - Notice of Sunshine Act Meeting

    Science.gov (United States)

    2013-02-11

    ... to the provisions of the Government in the Sunshine Act, Public Law 94-409, that the Securities and... to approve the 2013 budget of the Public Company Accounting Oversight Board and will consider the related annual accounting support fee for the Board under Section 109 of the Sarbanes-Oxley Act of 2002...

  4. California Budget Simulation

    Science.gov (United States)

    Mallinson, Daniel J.

    2018-01-01

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

  5. Evolution of Safeguards over Time: Past, Present, and Projected Facilities, Material, and Budget

    Energy Technology Data Exchange (ETDEWEB)

    Kollar, Lenka; Mathews, Caroline E.

    2009-07-01

    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.

  6. Evolution of Safeguards over Time: Past, Present, and Projected Facilities, Material, and Budget

    International Nuclear Information System (INIS)

    Kollar, Lenka; Mathews, Caroline E.

    2009-01-01

    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.

  7. Budgeting for School Media Centers.

    Science.gov (United States)

    Drott, M. Carl

    1978-01-01

    Describes various forms of budgets and discusses concepts in budgeting useful to supervisors of school media centers: line item budgets, capital budgets, creating budgets, the budget calendar, innovations, PPBS (Planning, Programing, Budgeting System), zero-based budgeting, cost-benefit analysis, benefits, benefit guidelines, and budgeting for the…

  8. DYNAMIC OPTIMAL BUDGET ALLOCATION FOR INTEGRATED MARKETING CONSIDERING PERSISTENCE

    OpenAIRE

    SHIZHONG AI; RONG DU; QIYING HU

    2010-01-01

    Aiming at forming dynamic optimal integrated marketing policies, we build a budget allocation model considering both current effects and sustained ones. The model includes multiple time periods and multiple marketing tools which interact through a common resource pool as well as through delayed cross influences on each other's sales, reflecting the nature of "integrated marketing" and its dynamics. In our study, marginal analysis is used to illuminate the structure of optimal policy. We deriv...

  9. Y-12 Site Sustainability Plan

    Energy Technology Data Exchange (ETDEWEB)

    Erhart, Steven C. [National Nuclear Security Administration (NNSA), Washington, DC (United States); Spencer, Charles G. [Y-12 National Security Complex, Oak Ridge, TN (United States)

    2013-12-01

    The accomplishments to date and the long-range planning of the Y-12 Energy Management and Sustainability and Stewardship programs support the U.S. Department of Energy (DOE) and the National Nuclear Security Administration (NNSA) vision for a commitment to energy effi ciency and sustainability and to achievement of the Guiding Principles. Specifi cally, the Y-12 vision is to support the Environment, Safety and Health Policy and the DOE Strategic Sustainability Performance Plan (SSPP), while promoting overall sustainability and reduction of greenhouse gas (GHG) emissions. The mission of the Y-12 Energy Management program is to incorporate energy-efficient technologies site-wide and to position Y-12 to meet NNSA energy requirement needs through 2025 and beyond. This plan addresses: Greenhouse Gas Reduction and Comprehensive Greenhouse Gas Inventory; Buildings, ESPC Initiative Schedule, and Regional and Local Planning; Fleet Management; Water Use Efficiency and Management; Pollution Prevention and Waste Reduction; Sustainable Acquisition; Electronic Stewardship and Data Centers; Renewable Energy; Climate Change; and Budget and Funding.

  10. DCS Budget Tracking System

    Data.gov (United States)

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

  11. 77 FR 74185 - Information Collection Approved by Office of Management and Budget

    Science.gov (United States)

    2012-12-13

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

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

    DEFF Research Database (Denmark)

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

    2009-01-01

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

  13. 76 FR 51064 - National Science Board; Sunshine Act Meetings; Notice

    Science.gov (United States)

    2011-08-17

    ... NATIONAL SCIENCE FOUNDATION National Science Board; Sunshine Act Meetings; Notice The National Science Board (NSB) Committee on Audit and Oversight and the NSB Committee on Strategy and Budget, pursuant to NSF regulations (45 CFR part 614), the National Science Foundation Act, as amended (42 U.S.C...

  14. Hospital budget increase for information technology during phase 1 meaningful use.

    Science.gov (United States)

    Neumeier, Harold; Berner, Eta S; Burke, Darrell E; Azuero, Andres

    2015-01-01

    Federal policies have a significant effect on how businesses spend money. The 2009 HITECH (Health Information Technology for Economic and Clinical Health Act) authorized incentive payments through Medicare and Medicaid to clinicians and hospitals when they use certified electronic health records privately and securely to achieve specified improvements in care delivery. Federal incentive payments were offered in 2011 for hospitals that had satisfied "meaningful use" criteria. A longitudinal study of nonfederal hospital information technology (IT) budgets (N = 493) during the years 2009 to 2011 found increases in the percentage of hospital annual operating budgets allocated to IT in the years leading up to these federal incentives. This increase was most pronounced among hospitals receiving high proportions of their reimbursements from Medicaid, followed by hospitals receiving high proportions of their reimbursements from Medicare, possibly indicating a budget shift during this period to more IT spending to achieve meaningful-use policy guidelines.

  15. The America COMPETES Act and the FY2009 Budget

    National Research Council Canada - National Science Library

    Stine, Deborah D

    2008-01-01

    The America COMPETES Act (P.L. 110-69) responds to concerns that the United States may not be able to compete economically with other nations in the future due to insufficient investment today in science and technology research...

  16. BEYOND BUDGETING

    Directory of Open Access Journals (Sweden)

    Edo Cvrkalj

    2015-12-01

    Full Text Available Traditional budgeting principles, with strictly defined business goals, have been, since 1998, slowly growing into more sophisticated and organization-adjusted alternative budgeting concepts. One of those alternative concepts is the “Beyond budgeting” model with an implemented performance effects measuring process. In order for the model to be practicable, budget planning and control has to be reoriented to the “bottom up” planning and control approach. In today’s modern business surroundings one has to take both present and future opportunities and threats into consideration, by valorizing them in a budget which would allow a company to realize a whole pallet of advantages over the traditional budgeting principles which are presented later in the article. It is essential to emphasize the importance of successfully implementing the new budgeting principles within an organization. If the implementation has been lacking and done without a higher goal in mind, it is easily possible that the process has been implemented without coordination, planning and control framework within the organization itself. Further in the article we present an overview of managerial techniques and instruments within the “Beyond budgeting” model such as balanced scorecard, rolling forecast, dashboard, KPI and other supporting instruments. Lastly we define seven steps for implementing the “Beyond budgeting” model and offer a comparison of “Beyond budgeting” model against traditional budgeting principles which lists twelve reasons why “Beyond budgeting” is better suited to modern and market-oriented organizations. Each company faces those challenges in their own characteristic way but implementing new dynamic planning models will soon become essential for surviving in the market.

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

    Science.gov (United States)

    2017-06-01

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

  18. Managing environmental sustainability in a healthcare setting.

    Science.gov (United States)

    Langstaff, Karen; Brzozowski, Victoria

    2017-03-01

    How does a hospital sustain its journey towards environmental sustainability? To date, most hospitals have embarked on some strategies for improving environmental performance, whether it's reducing energy or landfill waste. Environmental sustainability strategies, however, can often lose momentum or stagnate if not championed by someone whose full-time role is to assess, monitor, and bring new strategies to the table. In the face of ongoing budget deficits, it is increasingly difficult to get adequate support and buy-in for this type of role unless the leadership of the organization is committed to an environmental sustainability program. This article will examine the strategies and outcomes of an environmental sustainability plan for one hospital from 2008 to present, including best strategies, lessons learned, and what lies ahead of us in the new world of capping greenhouse gas emissions.

  19. Understanding the Budget Process

    Directory of Open Access Journals (Sweden)

    Mesut Yalvaç

    2000-03-01

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

  20. Entropy Analysis of the Coupled Human–Earth System: Implications for Sustainable Development

    Directory of Open Access Journals (Sweden)

    Weifang Shi

    2017-07-01

    Full Text Available Finding the basic physical foundation contributing to sustainable development is significantly useful in seeking ways to build an enduring human future. This paper introduces the dissipative structure theory to analyze the entropy budgets of the whole coupled human–Earth system and the key processes of the subsystems, and then presents the formulas to calculate these entropy budgets. The results show that the total net negative entropy of the coupled human–Earth system from exchange with space is sufficient, but only about 0.0042% of it is available for sustaining the life activities of the whole coupled system and the quantity of this portion is also not more than sufficient compared with the requirement of human life activities. In addition, the rate of negative entropy consumption by human subsystem from fossil fuels for sustaining modern civilization is too large, nearly a half of the negative entropy rate obtained by photosynthesis on the Earth, which indicates that entirely substituting biomass fuels for fossil fuels may be infeasible. The strategies for sustaining human life activities and modern civilization are proposed in the study, which would provide valuable information for humans to realize sustainable development.

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

    Directory of Open Access Journals (Sweden)

    Anna Ivanovna Povarova

    2015-05-01

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

  2. Library Budget Primer.

    Science.gov (United States)

    Warner, Alice Sizer

    1993-01-01

    Discusses the advantages and disadvantages of six types of budgets commonly used by many different kinds of libraries. The budget types covered are lump-sum; formula; line or line-item; program; performance or function; and zero-based. Accompanying figures demonstrate the differences between four of the budget types. (three references) (KRN)

  3. The Agency's budget

    International Nuclear Information System (INIS)

    1964-01-01

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

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

    Science.gov (United States)

    New York State Office of the Comptroller, Albany.

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

  5. Plan Your Advertising Budget.

    Science.gov (United States)

    Britt, Steuart-Henderson

    1979-01-01

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

  6. Hydrology and water budget for a forested atlantic coastal plain watershed, South Carolina

    Science.gov (United States)

    Scott V. Harder; Devendra M Amatya; Callahan Timothy J.; Carl C. Trettin; Hakkila Jon

    2007-01-01

    Increases in timber demand and urban development in the Atlantic Coastal Plain over the past decade have motivated studies on the hydrology, water quality, and sustainable management of coastal plain watersheds. However, studies on baseline water budgets are limited for the low-lying, forested watersheds of the Atlantic Coastal Plain. The purpose of this study was to...

  7. Hyrdology and water budget for a forested atlantic coastal plain watershed, South Carolina

    Science.gov (United States)

    Scott V. Harder; Devendra M. Amatya; Timothy J. Callahan; Carl C. Trettin; Jon Hakkila

    2007-01-01

    Increases in timber demand and urban development in the Atlantic Coastal Plain over the past decade have motivated studies on the hydrology, water quality, and sustainable management of coastal plain watersheds. However, studies on baseline water budgets are limited for the low-lying, forested watersheds of the Atlantic Coastal Plain. The purpose of this study was to...

  8. Sustainability as a challenge to radiotherapy in Nigeria

    International Nuclear Information System (INIS)

    Elegba, S.B.

    2005-01-01

    In Nigeria there are 5 radiotherapy centres for a population of 140 million, i.e. 1 machine to 28 million. About 100,000 new cases are diagnosed/yr. The cancer register was not updated since 1999, the services are poor and serve poor patients. Affluent patients seek treatment abroad. The legislative and regulatory infrastructure comprise the Medical and Dental Practitioners Act Cap 2221 of 1990 amended by Decree 78 of 1992, the Radiographers Registration Board of Nigeria Decree 1987, the Nuclear Safety and Radiation Protection Act 1995, the Nigerian Nuclear Regulatory Authority 2001, the Nigerian Basic Ionising Radiation Regulations 2003 and the Guidance on Radiation Protection. Audit report of radiotherapy practice revealed inadequate number of oncologists, medical physicist and radiographers as well as inadequate level of competence but high patient-to-expert ratio in radiotherapy. The equipment and machines are obsolete, second hand, without manuals or parts, poorly maintained, unaccredited maintenance group and lack of accessories as against spare parts. Concerning premises there is little or no shielding materials, re-configuration without drawings and lack of records. There is no operational manual, radiation protection programme, quality assurance manual and radiological emergency plan. There is no structured communication channel between management and the operating unit, no programme for equipment maintenance and replacement, no financial plan budget for the operation and maintenance of the facilities, no commitment from management to radiation protection and safety and inadequate communication between management and facility owners. Sustainability means meeting the needs of the present generation without compromising the needs of future generations. The triple bottom line is economic, social and environmental sustainability. There will be a National Policy of Integrating Radiotherapy into the National Cancer Control Programme in 2005 and the International

  9. Budgeting and Beyond

    DEFF Research Database (Denmark)

    Rohde, Carsten

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

  10. Medicare home health care patient case-mix before and after the Balanced Budget Act of 1997: effect on dual eligible beneficiaries.

    Science.gov (United States)

    Shih, Huai-Che; Temkin-Greener, Helena; Votava, Kathryn; Friedman, Bruce

    2014-01-01

    The Balanced Budget Act (BBA) of 1997 changed the payment system for Medicare home health care (HHC) from cost-based to prospective reimbursement. We used Medical Expenditure Panel Survey data to assess the impact of the BBA on Medicare HHC patient case-mix measured by the Centers for Medicare and Medicaid Services Hierarchical Condition Categories (CMS-HCC) model. There was a significant increase in Medicare HHC patient case-mix between the pre-BBA and Prospective Payment System (PPS) periods. The increase in the standardized-predicted risk score from the Interim Payment System period to PPS was nearly 4 times greater for the dual eligibles (Medicare-Medicaid) than for the Medicare-only population. This significantly greater rise in the HHC resources required by dual eligibles as compared to nonduals could be due to a shift in HHC payers from Medicare only to Medicaid rather than be an actual increase in case-mix per se.

  11. 76 FR 68757 - Information Collection Approved by the Office of Management and Budget

    Science.gov (United States)

    2011-11-07

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

  12. Reactive or proactive approach towards sustainability? A conceptual framework based on sustainable business models to increase stakeholders' sustainable value capture

    DEFF Research Database (Denmark)

    Rosati, Francesco; Morioka, Sandra; Monteiro de Carvalho, Marly

    2016-01-01

    and challenging companies to seek for business opportunities with an entrepreneurial attitude to help solving sustainable development challenges. By combining both approaches, organizations have the opportunity to increase sustainable value capture by its stakeholders, acting on their institutional responsibility...... as instrument to help companies describe, analyze, manage and communicate their sustainable value proposition, creation, delivery and capture mechanism. In particular, this research focuses on value capture dynamics, aiming to explore how companies can increase their contribution to sustainable development...... sustainability. In this sense, a proactive approach to foster sustainable value capture can complement the reactive approach by delivering value beyond stakeholders' expectations. In this case, companies use their capabilities to identify opportunities to create and deliver sustainable value that stakeholders...

  13. Budgeting Approaches in Community Colleges

    Science.gov (United States)

    Palmer, James C.

    2014-01-01

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

  14. SUSTAINABILITY OF TAX SYSTEM IN ROMANIA

    Directory of Open Access Journals (Sweden)

    Ana Patricia HOMORODEAN (CSATLOS

    2014-11-01

    Full Text Available In the context of globalization, sustainable development is the key to the development of contemporary society and future generations. Sustainability has become a key point for the debates in the political, economic, and academic environment. Therefore, today wehave reached the point when we speak of a country or company sustainability, of environmentalor agricultural sustainability, while speaking,at the same time, of fiscal policy sustainability. The purpose of this paper is to analyze the Romanian fiscal policy sustainability in terms of tax revenues. The methodology used in this research is bibliographical analysis of specialist literature and statistical analysis of data. Bibliographical analysis was used to define operating concepts: fiscal sustainability and tax revenues. Statistical analysis was used to analyze the evolution of tax revenues in Romania between2005and2013, as well as the share of tax revenues in the general consolidated budget of Romania. Statistical data were processed using Microsoft Excel and presented as evolution diagrams. The novelty and originality of the present work consist in the bibliographical study on Romanian fiscal policy sustainability, the statistical study on the evolution of tax revenues in Romania between 2005and2013, and the analysisof fiscal policy sustainability in Romania in terms of tax revenues.

  15. Budgeting Time to Teach about the School Budget

    Science.gov (United States)

    Weiss, Dale

    2011-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Bronius Sudavicius

    2017-01-01

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

  17. End-of-Year 2010-11 Progress Report to the Legislature: Implementation and Impact of the Workforce Investment Act, Title II Adult Education and Family Literacy Act

    Science.gov (United States)

    CASAS - Comprehensive Adult Student Assessment Systems (NJ1), 2012

    2012-01-01

    The Federal Workforce Investment Act (WIA), Title II: Adult Education and Family Literacy Act (AEFLA) provides funding for states and territories to provide instruction in English as a Second Language (ESL), Adult Basic Education (ABE), and Adult Secondary Education (ASE) to adults in need of these literacy services. California State Budget Act…

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

    Data.gov (United States)

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

  19. Budget Monitoring and Control in South African Township Schools: Democratic Governance at Risk

    Science.gov (United States)

    Mestry, Raj; Naidoo, Gans

    2009-01-01

    This article investigates budget monitoring and control in township schools in South Africa. The enactment of the Schools Act 1996 revolutionized school financial management in South Africa, making it part of the drive for democratic school governance. School governing bodies had to be established, whose responsibility it became to manage finances…

  20. A Structural VAR Approach to Estimating Budget Balance Targets

    OpenAIRE

    Robert A Buckle; Kunhong Kim; Julie Tam

    2001-01-01

    The Fiscal Responsibility Act 1994 states that, as a principle of responsible fiscal management, a New Zealand government should ensure total Crown debt is at a prudent level by ensuring total operating expenses do not exceed total operating revenues. In this paper a structural VAR model is estimated to evaluate the impact on the government's cash operating surplus (or budget balance) of four independent disturbances: supply, fiscal, real private demand, and nominal disturbances. Based on the...

  1. Automated Budget System -

    Data.gov (United States)

    Department of Transportation — The Automated Budget System (ABS) automates management and planning of the Mike Monroney Aeronautical Center (MMAC) budget by providing enhanced capability to plan,...

  2. Impact of the macroeconomic factors on university budgeting the US and Russia

    Science.gov (United States)

    Bogomolova, Arina; Balk, Igor; Ivachenko, Natalya; Temkin, Anatoly

    2017-10-01

    This paper discuses impact of macroeconomics factor on the university budgeting. Modern developments in the area of data science and machine learning made it possible to utilise automated techniques to address several problems of humankind ranging from genetic engineering and particle physics to sociology and economics. This paper is the first step to create a robust toolkit which will help universities sustain macroeconomic challenges utilising modern predictive analytics techniques.

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

    Directory of Open Access Journals (Sweden)

    CHIRCULESCU MARIA FELICIA

    2017-12-01

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

  4. Operational budgeting using fuzzy goal programming

    OpenAIRE

    Saeed Mohammadi; Kamran Feizi; Ali Khatami Firouz Abadi

    2013-01-01

    Having an efficient budget normally has different advantages such as measuring the performance of various organizations, setting appropriate targets and promoting managers based on their achievements. However, any budgeting planning requires prediction of different cost components. There are various methods for budgeting planning such as incremental budgeting, program budgeting, zero based budgeting and performance budgeting. In this paper, we present a fuzzy goal programming to estimate oper...

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

    Science.gov (United States)

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

    2011-01-01

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

  6. Economics, Corporate Sustainability and Social Responsibility

    OpenAIRE

    Tisdell, Clement A.

    2008-01-01

    It is often argued that corporate sustainability requires a corporation to make a profit, to act in a socially responsible manner and to engage in policies that are environmentally sustainable. This is sometimes called the corporation’s triple bottom line. In this paper it is argued that in practice profitability or more general maintaining economic variability constitutes a corporation’s bottom line and that it is limited by this consideration in showing social responsibility and in acting w...

  7. Preparing the operating budget.

    Science.gov (United States)

    Williams, R B

    1983-12-01

    The process of preparing a hospital pharmacy budget is presented. The desired characteristics of a budget and the process by which it is developed and approved are described. Fixed, flexible, and zero-based budget types are explained, as are the major components of a well-developed budget: expense, workload, productivity, revenue, and capital equipment and other expenditures. Specific methods for projecting expenses and revenues, based on historical data, are presented along with a discussion of variables that must be considered in order to achieve an accurate and useful budget. The current shift in emphasis away from revenue capture toward critical analysis of pharmacy costs underscores the importance of budgetary analysis for hospital pharmacy managers.

  8. Managing Supplier Sustainability Risk

    OpenAIRE

    Harilainen, Hanna-Riitta

    2014-01-01

    Supply chains are increasingly global, often reaching to developing regions. The media pressure brand owners to be responsible, but a product is only as sustainable as the practices of all the companies involved in manufacturing it are. It’s not enough that the brand owner acts responsibly; sustainable practices have to reach component and raw material suppliers upstream. Image risk has often been recognized as reason for investing in sustainability. In the supply chain context, supplier m...

  9. Between Bedside and Budget

    NARCIS (Netherlands)

    J.L.T. Blank; E. Eggink

    1998-01-01

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

  10. Operational budgeting using fuzzy goal programming

    Directory of Open Access Journals (Sweden)

    Saeed Mohammadi

    2013-10-01

    Full Text Available Having an efficient budget normally has different advantages such as measuring the performance of various organizations, setting appropriate targets and promoting managers based on their achievements. However, any budgeting planning requires prediction of different cost components. There are various methods for budgeting planning such as incremental budgeting, program budgeting, zero based budgeting and performance budgeting. In this paper, we present a fuzzy goal programming to estimate operational budget. The proposed model uses fuzzy triangular as well as interval number to estimate budgeting expenses. The proposed study of this paper is implemented for a real-world case study in province of Qom, Iran and the results are analyzed.

  11. Human development and sustainability of energy systems

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2003-07-01

    This seminar on human development and sustainability was jointly organized by the French agency of environment and energy mastery (Ademe) and Enerdata company. This document summarises the content of the different presentations and of the minutes of the discussions that took place at the end of each topic. The different themes discussed were: 1 - Political and methodological issues related to sustainability (sustainability concept in government policy, sustainability and back-casting: lessons from EST); 2 - towards a socially viable world: thematic discussions (demography and peoples' migration; time budget and life style change - equal sex access to instruction and labour - geopolitical regional and inter-regional universal cultural acceptability; welfare, poverty and social link and economics); 3 - building up an environmentally sustainable energy world, keeping resources for future generations and preventing geopolitical ruptures (CO{sub 2} emissions; nuclear issues; land-use, noise, and other industrial risks). The memorandum on sustainability issues in view of very long term energy studies is reprinted in the appendix. The transparencies of seven presentations are attached to this document. (J.S.)

  12. Human development and sustainability of energy systems

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2003-07-01

    This seminar on human development and sustainability was jointly organized by the French agency of environment and energy mastery (Ademe) and Enerdata company. This document summarises the content of the different presentations and of the minutes of the discussions that took place at the end of each topic. The different themes discussed were: 1 - Political and methodological issues related to sustainability (sustainability concept in government policy, sustainability and back-casting: lessons from EST); 2 - towards a socially viable world: thematic discussions (demography and peoples' migration; time budget and life style change - equal sex access to instruction and labour - geopolitical regional and inter-regional universal cultural acceptability; welfare, poverty and social link and economics); 3 - building up an environmentally sustainable energy world, keeping resources for future generations and preventing geopolitical ruptures (CO{sub 2} emissions; nuclear issues; land-use, noise, and other industrial risks). The memorandum on sustainability issues in view of very long term energy studies is reprinted in the appendix. The transparencies of seven presentations are attached to this document. (J.S.)

  13. Understanding the Budget Process

    OpenAIRE

    Mesut Yalvaç

    2000-01-01

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

  14. Comparison of vials and prefilled pens of a rapid-acting insulin analog on pharmacy budgets in a long-term care setting.

    Science.gov (United States)

    Eby, Elizabeth L; Smolen, Lee J; Pitts, Amber C; Krueger, Linda A; Andrews, Jeffrey Scott

    2014-12-01

    Estimate budgetary impact for skilled nursing facility converting from individual patient supply (IPS) delivery of rapid-acting insulin analog (RAIA) 10-mL vials or 3-mL prefilled pens to 3-mL vials. A budget-impact model used insulin volume purchased and assumptions of length of stay (LOS), daily RAIA dose, and delivery protocol to estimate the cost impact of using 3-mL vials. Skilled nursing facility. Medicare Part A patients. Simulations conducted using 12-month current and future scenarios. Comparisons of RAIA use for 13- and 28-day LOS. RAIA costs and savings, waste reduction. For patients with 13-day LOS using 20 units/day of IPS insulin, the model estimated a 70% reduction in RAIA costs and units purchased and a 95% waste reduction for the 3-mL vial compared with the 10-mL vial. The estimated costs for prefilled pen use were 58% lower than for use of 10-mL vials. The incremental savings associated with 3-mL vial use instead of prefilled pens was 28%, attributable to differences in per-unit cost of insulin in vials versus prefilled pens. Using a more conservative scenario of 28-day LOS at 20 units/day, the model estimated a 40% reduction in RAIA costs and units purchased, resulting in a 91% reduction in RAIA waste for the 3-mL vial, compared with 10-mL vial. Budget-impact analysis of conversion from RAIA 10-mL vials or 3-mL prefilled pens to 3-mL vials estimated reductions in both insulin costs and waste across multiple scenarios of varying LOS and patient daily doses for skilled nursing facility stays.

  15. End-of-Year 2009-10 Progress Report to the California Legislature: Implementation and Impact of the Workforce Investment Act (WIA), Title II Adult Education and Family Literacy Act

    Science.gov (United States)

    CASAS - Comprehensive Adult Student Assessment Systems (NJ1), 2011

    2011-01-01

    The Federal Workforce Investment Act (WIA), Title II: Adult Education and Family Literacy Act (AEFLA) provide funding for states and territories to provide instruction in English as a Second Language (ESL), Adult Basic Education (ABE), and Adult Secondary Education (ASE) to adults in need of these literacy services. California State Budget Act…

  16. Nr 251 - Report on the behalf of the Commission of finances, general economy and budget control on the finance bill project for 2013. Appendix Nr 13: ecology, sustainable development and planning, risk prevention, management and steering of policies of ecology, energy, sustainable development and sea

    International Nuclear Information System (INIS)

    Eckert, Christian; Mariton, Herve

    2012-01-01

    After having indicated some key figures (public finances and budgets awarded to different involved institutions and agencies), this report comments and discusses the various challenges and financial aspects regarding risk prevention: evolution of endowments in 2013, action in the field of prevention of technological risks and pollutions, issue of nuclear safety after the Fukushima accident (actions undertaken by the ASN, IRSN and ANDRA), assessment of the implementation of the PPRN (plan of prevention of natural risks) and management of flood risks, management of the after-mine period. The second part discusses the management and steering of policies of ecology, energy, sustainable development and sea in a context of decreased endowments

  17. System Budgets

    DEFF Research Database (Denmark)

    Jeppesen, Palle

    1996-01-01

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

  18. The sustainable development; Le developpement durable

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2004-07-01

    In the framework of the sustainable development week (june 2003), Actu Environnement published a complete document on the sustainable development to inform the public, recall the main steps of this notion (Rio conference and the following conferences) and the possible employments. It presents also the main organizations acting in the sustainable development domain. (A.L.B.)

  19. Accrual Budgeting: Experiences of Other Nations and Implications for the United States

    Science.gov (United States)

    2000-02-01

    Responsibility Act FRAB Financial Reporting Advisory Board GAAP generally accepted accounting principles GDP gross domestic product IP Independency...investment while the NIPA budget shows current expenditures and thus excludes investments and includes the consumption of fixed capital ( depreciation ). Page...asset purchases below a certain amount if the department can fund them from depreciation reserves. See chapter 3 and country appendixes for

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

    African Journals Online (AJOL)

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

  1. 42 CFR 457.140 - Budget.

    Science.gov (United States)

    2010-10-01

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

  2. Environmental budget and policy goal

    Energy Technology Data Exchange (ETDEWEB)

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

    1998-12-01

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

  3. Baseline budgeting for continuous improvement.

    Science.gov (United States)

    Kilty, G L

    1999-05-01

    This article is designed to introduce the techniques used to convert traditionally maintained department budgets to baseline budgets. This entails identifying key activities, evaluating for value-added, and implementing continuous improvement opportunities. Baseline Budgeting for Continuous Improvement was created as a result of a newly named company president's request to implement zero-based budgeting. The president was frustrated with the mind-set of the organization, namely, "Next year's budget should be 10 to 15 percent more than this year's spending." Zero-based budgeting was not the answer, but combining the principles of activity-based costing and the Just-in-Time philosophy of eliminating waste and continuous improvement did provide a solution to the problem.

  4. A Strategy for American Innovation: Driving towards Sustainable Growth and Quality Jobs

    Science.gov (United States)

    Executive Office of the President, 2009

    2009-01-01

    Since taking office, President Obama has taken historic steps to lay the foundation for the innovation economy of the future. The Obama Innovation Strategy builds on well over $100 billion of Recovery Act funds that support innovation, additional support for education, infrastructure and others in the Recovery Act and the President's Budget, and…

  5. Budget institutions and taxation

    DEFF Research Database (Denmark)

    Aaskoven, Lasse

    2018-01-01

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

  6. Challenges of Integrating Affordable and Sustainable Housing in Malaysia

    Science.gov (United States)

    Syed Jamaludin, S. Z. H.; Mahayuddin, S. A.; Hamid, S. H. A.

    2018-04-01

    Developing countries including Malaysia have begun to comprehend the needs for affordable and sustainable housing development. The majority of the population is still aspiring for a comfortable, safe and reasonably priced house. Households in the low-middle income range face difficulties to find housing that can satisfy their needs and budget. Unfortunately, most of the housing development programs are considering affordability rather than sustainable aspects. Furthermore, developers are more interested in profit and neglect sustainability issues. Thus, the aim of this paper is to review the challenges in integrating affordable housing and sustainable practices in Malaysia. This paper is produced based on an extensive literature review as a basis to develop strategies of integrated affordable and sustainable housing in Malaysia. The challenges are divided into four sections, namely market challenges, professional challenges, societal challenges and technological challenges. The outcomes of this paper will assist in the decision making involving housing development and in enhancing quality of life for sustainable communities.

  7. What are Buying Companies Doing to Influence Suppliers to Act Sustainable?

    DEFF Research Database (Denmark)

    Christensen, Ulla Normann

    2013-01-01

    Several literature reviews about sustainable sourcing can be found in the literature, adopting related terms such as sustainable/green supply chain management, corporate social responsibility in purchasing, sustainable purchasing etc. This article represents a review of this literature, but from....... The needs and possibilities for future research are highlighted, including research on the supplier’s point of view, which has been limited in previous empirical studies and articles....

  8. ‘FLEXIBLE’ BUDGETS ARE ALREADY BUDGETING PROCESS ANALYSIS OF PRODUCTION COSTS FOR OIL AND FAT ENTERPRISES

    Directory of Open Access Journals (Sweden)

    V. Shvetz’

    2013-10-01

    Full Text Available The problems of methodological fundamentals of managerial accounting of manufacturing costs in information provision for budgeting, not only at the enterprise level, but also as it is required by current conditions of advanced control, in the context of structural production units of “responsibility centers” using “flexible” budgets, which are prepared during the manufacturing process are examined. Unlike a simple comparison of the regular budgets (scheduled amount of work divided by regulatory costs per unit, “flexible” budget makes adjustments to the planned budget because it represents the actual amount of work divided by regulatory costs, which is included with the comparison of the amount of work that are not fulfilled, or carried to a greater or lesser extent compared with the expected budget. Thus, “Flexible” budgets reveal the actual extent of the changes compared with the expected budget.

  9. Report: Fiscal Year 2010 Federal Information Security Management Act Report

    Science.gov (United States)

    Report #11-P-0017, November 16, 2010. Attached is the Office of Inspector General’s (OIG’s) Fiscal Year 2010 Federal Information Security Management Act (FISMA) Reporting Template, as prescribed by the Office of Management and Budget (OMB).

  10. The Fiscal Year 1999 Outlay Estimate Difference Between the Department of Defense and the Congressional Budget Office

    National Research Council Canada - National Science Library

    Baker, Robert

    1999-01-01

    ...) estimated DoD FY 99 outlays to be $3.7 billion higher than estimates submitted by DoD, which would have caused DoD spending to exceed FY 99 defense spending targets established in the 1997 Balanced Budget Act (BBA...

  11. Integrated Systems Health Management for Sustainable Habitats (Using Sustainability Base as a Testbed)

    Science.gov (United States)

    Martin, Rodney A.

    2017-01-01

    Habitation systems provide a safe place for astronauts to live and work in space and on planetary surfaces. They enable crews to live and work safely in deep space, and include integrated life support systems, radiation protection, fire safety, and systems to reduce logistics and the need for resupply missions. Innovative health management technologies are needed in order to increase the safety and mission-effectiveness for future space habitats on other planets, asteroids, or lunar surfaces. For example, off-nominal or failure conditions occurring in safety-critical life support systems may need to be addressed quickly by the habitat crew without extensive technical support from Earth due to communication delays. If the crew in the habitat must manage, plan and operate much of the mission themselves, operations support must be migrated from Earth to the habitat. Enabling monitoring, tracking, and management capabilities on-board the habitat and related EVA platforms for a small crew to use will require significant automation and decision support software.Traditional caution and warning systems are typically triggered by out-of-bounds sensor values, but can be enhanced by including machine learning and data mining techniques. These methods aim to reveal latent, unknown conditions while still retaining and improving the ability to provide highly accurate alerts for known issues. A few of these techniques will briefly described, along with performance targets for known faults and failures. Specific system health management capabilities required for habitat system elements (environmental control and life support systems, etc.) may include relevant subsystems such as water recycling systems, photovoltaic systems, electrical power systems, and environmental monitoring systems. Sustainability Base, the agency's flagship LEED-platinum certified green building acts as a living laboratory for testing advanced information and sustainable technologies that provides an

  12. A Socratic approach to teaching sustainability

    NARCIS (Netherlands)

    Dimitri van Kelft; Dr. ir. Jan Venselaar

    2013-01-01

    Because understanding sustainability does not automatically lead to sustainable acting, we feel that additional awareness building should be necessary. Therefore a project is started in which a very old method, namely the Socratic dialogue, is borrowed from the founders and customized for the use in

  13. Zero-Base Budgeting:; An Institutional Experience.

    Science.gov (United States)

    Alexander, Donald L.; Anderson, Roger C.

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

  14. NOAA Freedom of Information Act (FOIA) Training and Tutorials

    Science.gov (United States)

    conferences held by OIP on topical issues related to improving transparency. For more information, please Oceanic and Atmospheric Administration Office Freedom of Information Act (FOIA) HOME CoNtact Search NOAA in your State Budget Information Emergency Information for NOAA Employees Items of Interest for

  15. The new Swiss Energy Act

    International Nuclear Information System (INIS)

    Tami, R.

    1999-01-01

    The new Swiss Energy Act and the accompanying regulation enable the instructions given in the poll by the electorate in 1990 -- the Energy Article in the Swiss Constitution -- to be implemented. The Energy Act creates the necessary basis for an advanced and sustainable energy policy. It should contribute to a sufficient, broadly based, dependable, economical and environment-friendly energy supply. The Energy Act and the Energy Regulation entered into force on January 1, 1999. (author)

  16. Delivering on a gendered definition of health needs in local government budgeting: experiences and concepts.

    Science.gov (United States)

    Buyana, K

    2009-10-01

    Local governments are granted budgetary power in the Local Governments Act of the Republic of Uganda, which allows for local-level participation and flexibility in the allocation of financial grants channelled annually from central to local governments. The act prescribes a legal mandate to allocate public resources based on local priorities including the health needs of women compared with men. This study investigated the responsiveness of local government budgeting to the health needs of women as compared to men. A qualitative study was conducted in Mpigi district using a set of data collection methods including: a) three (3) focus group discussions with 8 female and 8 male respondents in each group; b) face-to-face interviews with a random sample of 120 households, 75% of which were male-headed and 25% female-headed ; c) key informant interviews with a sample of 10 administrative officers in Mpigi district ; and d) desk-review of the Mpigi district Budget Framework Paper. Health needs consist of the daily requirements, which, arise out of common disease infections and the socioeconomic constraints that affect the well-being of women and men. However, the primary concern of the district health sector is disease control measures, without emphasis on the differing socio-economic interests of women as compared to men. Local government budgeting, therefore, does not reflect the broad community-wide understanding of health needs. Local government budgeting should be informed by a two-fold framework for the gendered definition of health needs. The two-fold framework combines both disease-based health needs and socio-economic needs of women as compared to men.

  17. Meeting carbon budgets - ensuring a low-carbon recovery. 2nd progress report to Parliament

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2010-06-15

    This is our second annual report to Parliament on progress reducing emissions and meeting carbon budgets as required under the Climate Change Act. It follows our first report to Parliament in October 2009. In this report, we consider latest trends in annual emissions relative to current budget limits, and we assess progress against our forward indicators which determine whether we are on track to meet future budgets. The UK's greenhouse gas emissions fell 8.6% from 2008 to 2009 with reductions of 9.7% in CO{sub 2} and 1.9% in non-CO{sub 2} emissions. But the reduction was largely due to the recession and other exogenous factors, which we estimate could reduce emissions by up to 6% over the first budget period. Underlying progress, which we assess by looking at the impact of specific policy measures, was limited relative to that needed to put the UK on the path towards the 2050 target, implying that a step change in the pace of emissions reduction is still required. We therefore reiterate our recommendation (set out in our first annual report) that outperformance in the first budget period should not be banked. We raise the issue of whether the second and third budgets should be tightened in the face of the easier short term challenge - for instance by moving to the Commmitee's 'Intended budget' even in the absence of a new global agreement. And we recommend that new policies are introduced to strengthen incentives for energy efficiency improvement, investment in low-carbon power generation, development of an electric car market, and introduction of new practices in agriculture. 56 figs., 8 tabs.

  18. Under Secretary of Defense (Comptroller) > Budget

    Science.gov (United States)

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

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

    Science.gov (United States)

    Macinati, Manuela S; Rizzo, Marco G

    2014-08-01

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

  20. Los Alamos National Laboratory and Lawrence Livermore National Laboratory Plutonium Sustainment Monthly Program Report - March 2012

    International Nuclear Information System (INIS)

    McLaughlin, Anastasia Dawn; Storey, Bradford G.; Bowidowicz, Martin; Robertson, William G.; Hobson, Beverly F.

    2012-01-01

    In March of 2012 the Plutonium Sustainment program at LANL completed or addressed the following high-level activities: (1) Delivered Revision 2 of the Plutonium Sustainment Manufacturing Study, which incorporated changes needed due to the release of the FY2013 President's Budget and the delay in the Chemistry and Metallurgy Research Replacement Nuclear Facility (CMRRNF). (2) W87 pit type development activities completed a detailed process capability review for the flowsheet in preparation for the Engineering Development Unit Build. (3) Completed revising the Laser Beam Welding schedule to address scope and resource changes. (4) Completed machining and inspecting the first set of high-fidelity cold parts on Precitech 2 for Gemini. (5) The Power Supply Assembly Area started floor cutting with a concrete saw and continued legacy equipment decommissioning. There are currently no major issues associated with achieving MRT L2 Milestones 4195-4198 or the relevant PBIs associated with Plutonium Sustainment. There are no budget issues associated with FY12 final budget guidance. Table 1 identifies all Baseline Change Requests (BCRs) that were initiated, in process, or completed during the month. The earned value metrics overall for LANL are within acceptable thresholds, so no high-level recovery plan is required. Each of the 5 major LANL WBS elements is discussed in detail.

  1. 76 FR 72712 - Agency Emergency Processing Under the Office of Management and Budget Review; Submission for...

    Science.gov (United States)

    2011-11-25

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

  2. BUDGET PLANNING IN FINANCIAL MANAGEMENT

    Directory of Open Access Journals (Sweden)

    Nataliya Melnichuk

    2015-11-01

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

  3. Scientific and theoretical principles of personnel costs’ budgeting

    Directory of Open Access Journals (Sweden)

    O.P. Gutsal

    2015-06-01

    Full Text Available The object of this article is to determine the main purpose of company’s budgeting, to study its functions in terms of personnel management, to identify the main advantages and disadvantages of budgeting and to determine the stages of realization budgeting in the company. There have been considered the purpose and aim of budgeting. The main functions of budgeting, which include such ones as: planning, forecasting, information and analysis function, motivational, coordinative, control and involvement function have been identified (determined. In terms of defined functions of budgeting their essence in budgeting personnel costs has been outlined. The main advantages and disadvantages of budgeting have been found. There has been determined the implementing and realization company’s budgeting. The process of budgeting is realized according to the following consecutive stages: preparatory and analytical stage; definition of budget constraints; drafting up the budget; discussion and adjustment of budget indicators; adoption of budget; analysis and control of the budget. There also has been considered budget organization structure which includes budget committee, budget planning and analysis department, financial responsibility center.

  4. THE BUDGETING PROCESS IN ROMANIA

    Directory of Open Access Journals (Sweden)

    TURCIN MARIUS CATALIN

    2015-08-01

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

  5. Fiscal Year 2015 Budget

    Data.gov (United States)

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

  6. Price stability and balanced public accounts as a condition for sustainable development

    Directory of Open Access Journals (Sweden)

    C.A. CIAMPI

    1998-03-01

    Full Text Available The article illustrates Italy's economic recovery as part of a process of renewal involving the institutions, every area of the economy and Italian society as a whole. After the turning point in 1992, a general consensus emerged that European integration was necessary and fully consistent with the national interest. In this context, the three components of economic policy - budgetary policy, incomes policy, monetary policy - are working in tandem, ensuring stability, the essential condition from any lasting and sustainable growth. Thus inflation has now been beaten; the balance of payments on current account has recorded increasing and substantial surpluses, and there has been a huge reduction in the budget deficit, with a large primary surplus. The sustainability of these results is ensured by the implementation of structural reforms: tax reform, reform of central government budget, reform of the civil service, pensions reform and reform of Italy’s commercial system.

  7. Sustainability effects of household-scale biogas in rural China

    International Nuclear Information System (INIS)

    Gosens, Jorrit; Lu, Yonglong; He, Guizhen; Bluemling, Bettina; Beckers, Theo A.M.

    2013-01-01

    Households in rural China rely heavily on low quality fuels which results in reduced quality of life and environmental degradation. This study assesses the comparative contribution of household scale biogas installations to the broad set of sustainability objectives in the Chinese biogas policy framework, which targets household budget, fuel collection workload, forest degradation, indoor air quality and health, renewable energy supply, and climate change. A household survey was used to determine how biogas affected consumption levels of crop residues, fuel wood, coal, LPG, and electricity. Biogas users were found to reduce consumption of biomass fuels but not coal. Although LPG is not a highly commonly used fuel in rural China, biogas users nearly cease to use it altogether. A big reduction in fuel wood consumption results in strongly reduced workload and forest degradation. Although household scale biogas has alleviated all sustainability issues targeted by Chinese policies, low quality fuel use remains abundant, even in households using biogas. Continued promotion of the construction of biogas installations is advisable, but additional policies are needed to ensure higher quality heating energy supply and cleaner uses of biomass fuels. - Highlights: ► Household biogas alleviated all sustainability issues targeted by policy. ► Biogas users consume less biomass fuels, much less LPG, but similar amounts of coal. ► Strongest sustainability effects are reduced workload and forest degradation. ► Household budget effects are slight as commercial cooking fuel use is limited. ► Low quality fuel use remains abundant and further policy efforts are needed

  8. Soft Budget Constraints in Public Hospitals.

    Science.gov (United States)

    Wright, Donald J

    2016-05-01

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

  9. Cycle-Based Budgeting Toolkit: A Primer

    Science.gov (United States)

    Yan, Bo

    2016-01-01

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

  10. Sustainability Self-Assessment and Business Model Design

    OpenAIRE

    França, Cesar-Levy; Broman, Göran; Robèrt, Karl-Henrik; Trygg, Louise

    2012-01-01

    The business case of sustainability has been argued for by many authors (Willard, 2005; McNall et al., 2011). There is a large degree of consensus regarding the potential business impact of sustainability. However, most companies either are not acting or are falling short on execution (MIT Sloan, 2009). Relatively few companies consider innovation for sustainability substantially rewarding. Suggested solution for this includes better access to frameworks for understanding sustainability and v...

  11. The prevalence of Beyond Budgeting in Denmark

    DEFF Research Database (Denmark)

    Sandalgaard, Niels

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

  12. 7 CFR 906.33 - Budget.

    Science.gov (United States)

    2010-01-01

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

  13. Legal financial institutions in the Water Law Act

    Directory of Open Access Journals (Sweden)

    Andrzej Borodo

    2015-12-01

    Full Text Available Some fees and payments are connected with obligatory participation in the cost of public projects and public investment. In the framework of the Water Law Act there are diverse public payments and fees. In this law there is the drainage fee and the investment fee. There are also contributions and other payments to the water companies. In the regulations of the Water Law Act there are also legal financial solutions for sharing the public costs, the use of budget subsidies, fixing and allocation of public expenditure.

  14. 7 CFR 1744.64 - Budget adjustment.

    Science.gov (United States)

    2010-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Gabriela MOLĂNESCU

    2011-02-01

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

  16. 7 CFR 956.41 - Budget.

    Science.gov (United States)

    2010-01-01

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

  17. 7 CFR 945.41 - Budget.

    Science.gov (United States)

    2010-01-01

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

  18. 7 CFR 958.41 - Budget.

    Science.gov (United States)

    2010-01-01

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

  19. 7 CFR 966.41 - Budget.

    Science.gov (United States)

    2010-01-01

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

  20. 7 CFR 948.76 - Budget.

    Science.gov (United States)

    2010-01-01

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

  1. 7 CFR 959.41 - Budget.

    Science.gov (United States)

    2010-01-01

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

  2. Motivation in Beyond Budgeting: A Motivational Paradox?

    DEFF Research Database (Denmark)

    Sandalgaard, Niels; Bukh, Per Nikolaj

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

  3. Professional Skepticism and Auditors’ Assessment of Misstatement Risks: The Moderating Effect of Experience and Time Budget Pressure

    Directory of Open Access Journals (Sweden)

    Sayed Alwee Hussnie Sayed Hussin

    2017-12-01

    Full Text Available Background: This study employs a field experiment to examine the relationship between professional skepticism, experience, and time budget pressure on auditors’ assessment of risk of misstatement. In addition, the study examines the moderating effect of experience and time budget pressure on the relationship between professional skepticism and auditors’ assessment of risk from material misstatements; 2 Method: This study employs a multiple regression analysis on 248 auditors from both Big4 and non-Big4 firms; 3 The results indicate that professional skepticism and experience have positive effects while time budget pressure has a negative effect on auditors’ assessment of risk from material misstatements; and 4 The positive effect of professional skepticism on auditors’ assessment of risk from material misstatement is stronger among more experienced auditors than that among less experienced. On the other hand, the positive effect of professional skepticism on risk assessment is weaker when auditors work under high time budget pressure than that when they work under low time budget pressure. Additional analysis on the samples from the two selected areas, Kuala Lumpur and Selangor, produces consistent results indicating that the use of separate models for different samples is not necessary. Hence, the study uses a single model for the final analysis. The results provide a better understanding on whether the auditors are able to sustain professional skepticism with a given amount of relevant audit experience and under different levels of time budget pressure.

  4. BUDGET AND PUBLIC DEBT

    Directory of Open Access Journals (Sweden)

    Morar Ioan Dan

    2014-12-01

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

  5. The utility of the historical record in assessing future carbon budgets

    Science.gov (United States)

    Millar, R.; Friedlingstein, P.; Allen, M. R.

    2017-12-01

    It has long been known that the cumulative emissions of carbon dioxide (CO2) is the most physically relevant determiner of long-lived anthropogenic climate change, with an approximately linear relationship between CO2-induced global mean surface warming and cumulative emissions. The historical observational record offers a way to constrain the relationship between cumulative carbon dioxide emission and global mean warming using observations to date. Here we show that simple regression analysis indicates that the 1.5°C carbon budget would be exhausted after nearly three decades of current emissions, substantially in excess of many estimates from Earth System Models. However, there are many reasons to be cautious about carbon budget assessments from the historical record alone. Accounting for the uncertainty in non-CO2 radiative forcing using a simple climate model and a standard optimal fingerprinting detection attribution technique gives substantial uncertainty in the contribution of CO2 warming to date, and hence the transient climate response to cumulative emissions. Additionally, the existing balance between CO2 and non-CO2 forcing may change in the future under ambitious mitigation scenarios as non-CO2 emissions become more (or less) important to global mean temperature changes. Natural unforced variability can also have a substantial impact on estimates of remaining carbon budgets. By examining all warmings of a given magnitude in both the historical record and past and future ESM simulations we quantify the impact unforced climate variability may have on estimates of remaining carbon budgets, derived as a function of estimated non-CO2 warming and future emission scenario. In summary, whilst the historical record can act as a useful test of climate models, uncertainties in the response to future cumulative emissions remain large and extrapolations of future carbon budgets from the historical record alone should be treated with caution.

  6. 24 CFR 968.225 - Budget revisions.

    Science.gov (United States)

    2010-04-01

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

  7. 77 FR 73973 - Privacy Act of 1974, System of Records

    Science.gov (United States)

    2012-12-12

    ... will become effective on January 25, 2013. ADDRESSES: You may submit comments: Paper Comments Fax: (703... requiring protection under the Privacy Act. It is USAID's core financial management system and accounting..., Accounts Receivables, and Budget Execution, which are required to perform necessary accounting operations...

  8. 77 FR 44207 - Privacy Act of 1974, System of Records

    Science.gov (United States)

    2012-07-27

    ... 10, 2012. ADDRESSES: You may submit comments: Paper Comments Fax: (703) 666-5670. Mail: Chief Privacy... the Privacy Act. It is USAID's core financial management system and accounting system of record... Budget Execution, which are required to perform necessary accounting operations. Phoenix falls under...

  9. FLEXIBLE BUDGET OF SPORT COMPETITIONS

    Directory of Open Access Journals (Sweden)

    Dragan Vukasović

    2009-11-01

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

  10. The effect of agency budgets on minimizing greenhouse gas emissions from road rehabilitation policies

    International Nuclear Information System (INIS)

    Reger, Darren; Madanat, Samer; Horvath, Arpad

    2015-01-01

    Transportation agencies are being urged to reduce their greenhouse gas (GHG) emissions. One possible solution within their scope is to alter their pavement management system to include environmental impacts. Managing pavement assets is important because poor road conditions lead to increased fuel consumption of vehicles. Rehabilitation activities improve pavement condition, but require materials and construction equipment, which produce GHG emissions as well. The agency’s role is to decide when to rehabilitate the road segments in the network. In previous work, we sought to minimize total societal costs (user and agency costs combined) subject to an emissions constraint for a road network, and demonstrated that there exists a range of potentially optimal solutions (a Pareto frontier) with tradeoffs between costs and GHG emissions. However, we did not account for the case where the available financial budget to the agency is binding. This letter considers an agency whose main goal is to reduce its carbon footprint while operating under a constrained financial budget. A Lagrangian dual solution methodology is applied, which selects the optimal timing and optimal action from a set of alternatives for each segment. This formulation quantifies GHG emission savings per additional dollar of agency budget spent, which can be used in a cap-and-trade system or to make budget decisions. We discuss the importance of communication between agencies and their legislature that sets the financial budgets to implement sustainable policies. We show that for a case study of Californian roads, it is optimal to apply frequent, thin overlays as opposed to the less frequent, thick overlays recommended in the literature if the objective is to minimize GHG emissions. A promising new technology, warm-mix asphalt, will have a negligible effect on reducing GHG emissions for road resurfacing under constrained budgets. (letter)

  11. 25 CFR 122.7 - Budget.

    Science.gov (United States)

    2010-04-01

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

  12. 7 CFR 955.41 - Budget.

    Science.gov (United States)

    2010-01-01

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

  13. Beyond Zero Based Budgeting.

    Science.gov (United States)

    Ogden, Daniel M., Jr.

    1978-01-01

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

  14. Zero-base budgeting and the library.

    Science.gov (United States)

    Sargent, C W

    1978-01-01

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

  15. Health Systems Sustainability and Rare Diseases.

    Science.gov (United States)

    Ferrelli, Rita Maria; De Santis, Marta; Egle Gentile, Amalia; Taruscio, Domenica

    2017-01-01

    The paper is addressing aspects of health system sustainability for rare diseases in relation to the current economic crisis and equity concerns. It takes into account the results of the narrative review carried out in the framework of the Joint Action for Rare Diseases (Joint RD-Action) "Promoting Implementation of Recommendations on Policy, Information and Data for Rare Diseases", that identified networks as key factors for health systems sustainability for rare diseases. The legal framework of European Reference Networks and their added value is also presented. Networks play a relevant role for health systems sustainability, since they are based upon, pay special attention to and can intervene on health systems knowledge development, partnership, organizational structure, resources, leadership and governance. Moreover, sustainability of health systems can not be separated from the analysis of the context and the action on it, including fiscal equity. As a result of the financial crisis of 2008, cuts of public health-care budgets jeopardized health equity, since the least wealthy suffered from the greatest health effects. Moreover, austerity policies affected economic growth much more adversely than previously believed. Therefore, reducing public health expenditure not only is going to jeopardise citizens' health, but also to hamper fair and sustainable development.

  16. Sustainable Monitoring and Surveillance Systems to Improve HIV Programs: Review.

    Science.gov (United States)

    Low-Beer, Daniel; Mahy, Mary; Renaud, Francoise; Calleja, Txema

    2018-04-24

    HIV programs have provided a major impetus for investments in surveillance data, with 5-10% of HIV program budgets recommended to support data. However there are questions concerning the sustainability of these investments. The Sustainable Development Goals have consolidated health into one goal and communicable diseases into one target (Target 3.3). Sustainable Development Goals now introduce targets focused specifically on data (Targets 17.18 and 17.19). Data are seen as one of the three systemic issues (in Goal 17) for implementing Sustainable Development Goals, alongside policies and partnerships. This paper reviews the surveillance priorities in the context of the Sustainable Development Goals and highlights the shift from periodic measurement towards sustainable disaggregated, real-time, case, and patient data, which are used routinely to improve programs. Finally, the key directions in developing person-centered monitoring systems are assessed with country examples. The directions contribute to the Sustainable Development Goal focus on people-centered development applied to data. ©Daniel Low-Beer, Mary Mahy, Francoise Renaud, Txema Calleja. Originally published in JMIR Public Health and Surveillance (http://publichealth.jmir.org), 24.04.2018.

  17. FY 1997 congressional budget request: Budget highlights

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-03-01

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

  18. Building information modeling in budgeting

    Directory of Open Access Journals (Sweden)

    Strnad, Michal

    2017-12-01

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

  19. Verification of uncertainty budgets

    DEFF Research Database (Denmark)

    Heydorn, Kaj; Madsen, B.S.

    2005-01-01

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

  20. 76 FR 5377 - Agency Forms Undergoing Paperwork Reduction Act Review

    Science.gov (United States)

    2011-01-31

    ... Budget (OMB) in compliance with the Paperwork Reduction Act (44 U.S.C. Chapter 35). To request a copy of... Project Developing a Sexual Consent Norms Instrument--New--National Center for Injury Prevention and... violence prevention strategies are increasingly focusing on promoting positive behavioral norms such as...

  1. 75 FR 54331 - Privacy Act of 1974; System of Records

    Science.gov (United States)

    2010-09-07

    ... Administrator of the Office of Information and Regulatory Affairs, Office of Management and Budget (OMB), on..., Academic Competitiveness Grants (ACG), National Science and Mathematics Access to Retain Talent (National... Privacy Act Advice Disclosure. The Department may disclose records to the DOJ or the Office of Management...

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

    OpenAIRE

    Francken, Nathalie; Zorya, S

    2010-01-01

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

  3. Innovative Concepts of Budgeting in the Enterprises

    Directory of Open Access Journals (Sweden)

    Adam Bąk

    2009-03-01

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

  4. Polity age and political budget cycles

    DEFF Research Database (Denmark)

    Aaskoven, Lasse

    2018-01-01

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

  5. Budgeting in Nonprofit Organizations.

    Science.gov (United States)

    Kelly, Lauren

    1985-01-01

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

  6. Political Budget Cycles

    DEFF Research Database (Denmark)

    Aaskoven, Lasse; Lassen, David Dreyer

    2017-01-01

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

  7. 76 FR 31941 - Atlantic Coastal Fisheries Cooperative Management Act Provisions; Horseshoe Crabs; Application...

    Science.gov (United States)

    2011-06-02

    .... SUMMARY: The Acting Director, Office of Sustainable Fisheries, has made a preliminary determination that... Court House, NJ, contains all the required information and warrants further consideration. The proposed... should be sent to Emily Menashes, Acting Director, Office of Sustainable Fisheries, NMFS, 1315 East-West...

  8. Estimating the budget impact of orphan drugs in Sweden and France 2013-2020.

    Science.gov (United States)

    Hutchings, Adam; Schey, Carina; Dutton, Richard; Achana, Felix; Antonov, Karolina

    2014-02-13

    The growth in expenditure on orphan medicinal products (OMP) across Europe has been identified as a concern. Estimates of future expenditure in Europe have suggested that OMPs could account for a significant proportion of total pharmaceutical expenditure in some countries, but few of these forecasts have been well validated. This analysis aims to establish a robust forecast of the future budget impact of OMPs on the healthcare systems in Sweden and France. A dynamic forecasting model was created to estimate the budget impact of OMPs in Sweden and France between 2013 and 2020. The model used historical data on OMP designation and approval rates to predict the number of new OMPs coming to the market. Average OMP sales were estimated for each year post-launch by regression analysis of historical sales data. Total forecast sales were compared with expected sales of all pharmaceuticals in each country to quantify the relative budget impact. The model predicts that by 2020, 152 OMPs will have marketing authorization in Europe. The base case OMP budget impacts are forecast to grow from 2.7% in Sweden and 3.2% in France of total drug expenditure in 2013 to 4.1% in Sweden and 4.9% in France by 2020. The principal driver of expenditure growth is the number of new OMPs obtaining OMP designation. This is tempered by the slowing success rate for new approvals and the loss of intellectual property protection on existing orphan medicines. Given the forward-looking nature of the analysis, uncertainty exists around model parameters and sensitivity analysis found peak year budget impact varying between 2% and 11%. The budget impact of OMPs in Sweden and France is likely to remain sustainable over time and a relatively small proportion of total pharmaceutical expenditure. This forecast could be affected by changes in the success rate for OMP approvals, average cost of OMPs, and the type of companies developing OMPs.

  9. Sustainable development and Estonian energetics

    International Nuclear Information System (INIS)

    Lausmaa, T.

    1997-01-01

    This conference was held 14 Nov 1997 in Tallinn, Estonia. The conference stressed the importance of the diminishing the negative impact of energy production on the environment. The Government and the Parliament should ensure the composing of short and long term master plans with the public participation for all sectors of the economy, based on the principles of sustainable development, the involved international treaties and the Sustainable Development Framework Act

  10. Defense.gov Special Report: 2013 Fiscal Budget

    Science.gov (United States)

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

  11. Colorado Children's Budget 2013

    Science.gov (United States)

    Buck, Beverly; Baker, Robin

    2013-01-01

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

  12. Dose budget for exposure control

    International Nuclear Information System (INIS)

    Nair, P.S.

    1999-01-01

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

  13. Lunar COTS: An Economical and Sustainable Approach to Reaching Mars

    Science.gov (United States)

    Zuniga, Allison F.; Rasky, Daniel; Pittman, Robert B.; Zapata, Edgar; Lepsch, Roger

    2015-01-01

    The NASA COTS (Commercial Orbital Transportation Services) Program was a very successful program that developed and demonstrated cost-effective development and acquisition of commercial cargo transportation services to the International Space Station (ISS). The COTS acquisition strategy utilized a newer model than normally accepted in traditional procurement practices. This new model used Space Act Agreements where NASA entered into partnerships with industry to jointly share cost, development and operational risks to demonstrate new capabilities for mutual benefit. This model proved to be very beneficial to both NASA and its industry partners as NASA saved significantly in development and operational costs while industry partners successfully expanded their market share of the global launch transportation business. The authors, who contributed to the development of the COTS model, would like to extend this model to a lunar commercial services program that will push development of technologies and capabilities that will serve a Mars architecture and lead to an economical and sustainable pathway to transporting humans to Mars. Over the past few decades, several architectures for the Moon and Mars have been proposed and studied but ultimately halted or not even started due to the projected costs significantly exceeding NASA's budgets. Therefore a new strategy is needed that will fit within NASA's projected budgets and takes advantage of the US commercial industry along with its creative and entrepreneurial attributes. The authors propose a new COTS-like program to enter into partnerships with industry to demonstrate cost-effective, cis-lunar commercial services, such as lunar transportation, lunar ISRU operations, and cis-lunar propellant depots that can enable an economical and sustainable Mars architecture. Similar to the original COTS program, the goals of the proposed program, being notionally referred to as Lunar Commercial Orbital Transfer Services (LCOTS

  14. Laboratory administration--capital budgeting.

    Science.gov (United States)

    Butros, F

    1997-01-01

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

  15. 75 FR 37445 - Agency Forms Undergoing Paperwork Reduction Act Review

    Science.gov (United States)

    2010-06-29

    ... Budget (OMB) in compliance with the Paperwork Reduction Act (44 U.S.C. Chapter 35). To request a copy of... HIV testing, socio-cultural norms, and perceived behavioral control factors that influence HIV testing... identify variables for a survey that will examine attitudes towards HIV testing, socio-cultural norms, and...

  16. Sustainability in Modern Art Museums

    DEFF Research Database (Denmark)

    Campolmi, Irene

    2013-01-01

    The paper analyzes the concept of sustainability in European governmental museum policies. It takes into consideration great modern art museums, particularly Tate Modern. On the one hand, the issue of sustainability is linked to art museums inasmuch these institutions operate for the sustainable...... to their eligibility for funding and it is indeed an economic rather than a cultural issue. Though, modern art museums’ sustainability relies not only in developing economic and environmental strategies but mostly in creating cultural policies that favor art museums in accomplishing same tasks but from different...... curatorial and managerial perspectives. A long-term sustainable museum model steps beyond Foucault’s notion that art museums are “heterotopy”, i.e. spaces that present art as an alternative phenomenon outside reality. On the contrary, a sustainable model for museums acts as “archètopy”, i.e. a space (tòpos...

  17. Leverage points for sustainability transformation.

    Science.gov (United States)

    Abson, David J; Fischer, Joern; Leventon, Julia; Newig, Jens; Schomerus, Thomas; Vilsmaier, Ulli; von Wehrden, Henrik; Abernethy, Paivi; Ives, Christopher D; Jager, Nicolas W; Lang, Daniel J

    2017-02-01

    Despite substantial focus on sustainability issues in both science and politics, humanity remains on largely unsustainable development trajectories. Partly, this is due to the failure of sustainability science to engage with the root causes of unsustainability. Drawing on ideas by Donella Meadows, we argue that many sustainability interventions target highly tangible, but essentially weak, leverage points (i.e. using interventions that are easy, but have limited potential for transformational change). Thus, there is an urgent need to focus on less obvious but potentially far more powerful areas of intervention. We propose a research agenda inspired by systems thinking that focuses on transformational 'sustainability interventions', centred on three realms of leverage: reconnecting people to nature, restructuring institutions and rethinking how knowledge is created and used in pursuit of sustainability. The notion of leverage points has the potential to act as a boundary object for genuinely transformational sustainability science.

  18. BUDGET PLANNING IN FINANCIAL MANAGEMENT

    OpenAIRE

    Nataliya Melnichuk

    2015-01-01

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

  19. Defense.gov Special Report: 2015 Fiscal Budget

    Science.gov (United States)

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

  20. 40 CFR 96.140 - State trading budgets.

    Science.gov (United States)

    2010-07-01

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

  1. Ethological investigations on a herd of plains zebra in a safari park: Time-budgets, reproduction and food competition

    NARCIS (Netherlands)

    Schilder, M.B.H.; Boer, P.L.

    The social organization of a herd of 25 plains zebras under safari park conditions and the time-budgets of 18 individuals from this herd were investigated. The zebras had organized themselves in harem groups. Stallions appeared to spend more time acting socially than did other sex-age classes and

  2. 7 CFR 3015.115 - Budget revisions.

    Science.gov (United States)

    2010-01-01

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

  3. Should Corrupt Countries receive Budget Support?

    OpenAIRE

    Kolstad, Ivar

    2005-01-01

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

  4. Environmentally sustainable economic development

    International Nuclear Information System (INIS)

    Jones, M.G.; Woodruffe, J.D.

    1991-01-01

    Shell Canada adopted Sustainable Development in 1990 as the approach to managing the environment. The corporation's president, representing the energy industry on the National Round Table on the Environment and the Economy, provided key direction on the development of the process. This paper reports on national concepts of Sustainable Development principles that were utilized as a starting point, but quickly a Shell specific policy was approved, followed by Corporate Principles and Targets and Undertakings. These are being further developed in both the upstream and downstream with leadership from Resources (E and P) Department. Cascading of Targets and Undertakings has occurred to E and P followed by operating complexes, the drilling sites and the seismic lines. Steps were carefully programmed to learn from specific application before expanding to all areas. All plans are expected to be in place by mid 1992. Place contain short and long term target but focus on a rolling 2 year identification of actions to meet those targets. The plans permit an annual appraisal of accomplishments as well as budgeting for successive years. The move to Sustainable Development planning is a significant shift in industry attitude and approach but demonstrates the ability for the coexistence of environmental and economic demands

  5. Seasonal and annual heat budgets offshore the Hanko Peninsula, Gulf of Finland

    Energy Technology Data Exchange (ETDEWEB)

    Merkouriadi, I.; Lepparanta, M. [Helsinki Univ. (Finland). Dept. of Physics], Email: ioanna.merkouriadi@helsinki.fi; Shirasawa, K. [Hokkaido Univ., Sapporo (Japan). Pan-Okhotsk Research Center, Inst. of Low Temperature Science

    2013-06-01

    A joint Finnish-Japanese sea-ice experiment 'Hanko-9012' carried out offshore the Hanko Peninsula included seasonal monitoring and intensive field campaigns. Ice, oceanographic and meteorological data were collected to examine the structure and properties of the Baltic Sea brackish ice, heat budget and solar radiation transfer through the ice cover. Here, the data from two years (2000 and 2001) are used for the estimation of the seasonal and annual heat budgets. Results present the surface heat balance, and the heat budget of the ice sheet and the waterbody. The ice cover acted as a good control measure of the net surface heat exchange. Solar radiation had a strong seasonal cycle with a monthly maximum at 160 and a minimum below 10 W m{sup -2}, while net terrestrial radiation was mostly between -40 and -60 W m{sup -2}. Latent heat exchange was much more important than sensible heat exchange, similar the net terrestrial radiation values in summer and autumn. A comparison between the latent heat flux released or absorbed by the ice and the net surface heat fluxes showed similar patterns, with a clearly better fit in 2001. The differences can be partly explained by the oceanic heat flux to the lower ice boundary. (orig.)

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

    Science.gov (United States)

    Johnson, Doug

    1995-01-01

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

  7. Colorado Children's Budget 2010

    Science.gov (United States)

    Colorado Children's Campaign, 2010

    2010-01-01

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

  8. 40 CFR 97.140 - State trading budgets.

    Science.gov (United States)

    2010-07-01

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

  9. 78 FR 15031 - Agency Information Collection Activities: Andean Trade Preferences Act

    Science.gov (United States)

    2013-03-08

    ... Management and Budget (OMB) approval. All comments will become a matter of public record. In this document..., Andean Trade Promotion and Drug Eradication Act (ATPDEA) Certificate of Origin. This form can be used... 17. Type of Review: Extension (without change). Affected Public: Businesses. ATPA Certificate of...

  10. The Budget-Related Antecedents of Job Performance

    Directory of Open Access Journals (Sweden)

    Emine Yilmaz Karakoc

    2016-04-01

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

  11. 25 CFR 41.12 - Annual budget.

    Science.gov (United States)

    2010-04-01

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

  12. Defense.gov Special Report: Fiscal Budget

    Science.gov (United States)

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

  13. A Capsule Look at Zero-Base Budgeting.

    Science.gov (United States)

    Griffin, William A., Jr.

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

  14. 24 CFR 982.157 - Budget and expenditure.

    Science.gov (United States)

    2010-04-01

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

  15. 34 CFR 75.251 - The budget period.

    Science.gov (United States)

    2010-07-01

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

  16. Collection assessment and acquisitions budgets

    CERN Document Server

    Lee, Sul H

    2013-01-01

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

  17. Implementing Site-based Budgeting.

    Science.gov (United States)

    Sielke, Catherine C.

    2001-01-01

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

  18. Fatty liver in hepatitis C patients post-sustained virological response with direct-acting antivirals

    Science.gov (United States)

    Noureddin, Mazen; Wong, Micaela M; Todo, Tsuyoshi; Lu, Shelly C; Sanyal, Arun J; Mena, Edward A

    2018-01-01

    AIM To determine steatosis and fibrosis prevalence in hepatitis C patients after a sustained virological response achieved with direct-acting antivirals. METHODS Transient elastography with controlled attenuation parameter (CAP) was used to assess hepatic steatosis post-sustained virological response (SVR); the CAP technology was not available in the United States at study initiation. Liver stiffness/fibrosis was measured before and 47 wk after treatment completion. Patients with genotype 3 and patients with cirrhosis were excluded. RESULTS One hundred and one patients were included in the study. Post-SVR there were decreases from baseline in alanine aminotransferase (ALT) (63.1 to 17.8 U/L), aspartate aminotransferase (51.8 to 21.5 U/L) and fibrosis score (7.4 to 6.1 kPa) (P steatosis on CAP; of these, 6.25% had advanced fibrosis. Patients with steatosis had higher body mass index (29.0 vs 26.1 kg/m2), glucose (107.8 vs 96.6 mg/dL), ALT (20.4 vs 15.3 mg/dL), CAP score (296.3 vs 212.4 dB/m) and fibrosis score (7.0 vs 5.3 kPa); P steatosis had change in fibrosis score post-SVR (7.7 kPa vs 7.0 kPa and 7.0 kPa vs 5.3 kPa); alternatively, (P steatosis continued to have clinically significant stiffness (≥ 7 kPa). CONCLUSION Fatty liver is very common in hepatitis C virus (HCV) patients post-SVR. These patients continue to have elevated mean fibrosis score (≥ 7 kPa) compared to those without fatty liver; some have advanced fibrosis. Long term follow up is needed to assess steatosis and fibrosis in HCV patients post-SVR. PMID:29568207

  19. Fatty liver in hepatitis C patients post-sustained virological response with direct-acting antivirals.

    Science.gov (United States)

    Noureddin, Mazen; Wong, Micaela M; Todo, Tsuyoshi; Lu, Shelly C; Sanyal, Arun J; Mena, Edward A

    2018-03-21

    To determine steatosis and fibrosis prevalence in hepatitis C patients after a sustained virological response achieved with direct-acting antivirals. Transient elastography with controlled attenuation parameter (CAP) was used to assess hepatic steatosis post-sustained virological response (SVR); the CAP technology was not available in the United States at study initiation. Liver stiffness/fibrosis was measured before and 47 wk after treatment completion. Patients with genotype 3 and patients with cirrhosis were excluded. One hundred and one patients were included in the study. Post-SVR there were decreases from baseline in alanine aminotransferase (ALT) (63.1 to 17.8 U/L), aspartate aminotransferase (51.8 to 21.5 U/L) and fibrosis score (7.4 to 6.1 kPa) ( P < 0.05). Post-SVR, 48 patients (47.5%) had steatosis on CAP; of these, 6.25% had advanced fibrosis. Patients with steatosis had higher body mass index (29.0 vs 26.1 kg/m 2 ), glucose (107.8 vs 96.6 mg/dL), ALT (20.4 vs 15.3 mg/dL), CAP score (296.3 vs 212.4 dB/m) and fibrosis score (7.0 vs 5.3 kPa); P < 0.05. Interestingly, compared to baseline, both patients with and without steatosis had change in fibrosis score post-SVR (7.7 kPa vs 7.0 kPa and 7.0 kPa vs 5.3 kPa); alternatively, ( P < 0.05) and therefore patients with steatosis continued to have clinically significant stiffness (≥ 7 kPa). Fatty liver is very common in hepatitis C virus (HCV) patients post-SVR. These patients continue to have elevated mean fibrosis score (≥ 7 kPa) compared to those without fatty liver; some have advanced fibrosis. Long term follow up is needed to assess steatosis and fibrosis in HCV patients post-SVR.

  20. SALMON AND THE ENDANGERED SPECIES ACT: TROUBLESOME QUESTIONS

    Science.gov (United States)

    Throughout the Pacific Northwest and California, all wild salmon runs have declined since 1850 and some have disappeared. A sustainable future for wild salmon remains elusive. In response to requirements of the U.S. Endangered Species Act, the Canadian Species at Risk Act, and ...

  1. 42 CFR 441.472 - Budget methodology.

    Science.gov (United States)

    2010-10-01

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

  2. 40 CFR 35.9035 - Budget period.

    Science.gov (United States)

    2010-07-01

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

  3. 75 FR 25859 - Agency Forms Undergoing Paperwork Reduction Act Review

    Science.gov (United States)

    2010-05-10

    ... drinking water will also be examined: Parkinson's disease, kidney failure and other severe kidney diseases... Budget (OMB) in compliance with the Paperwork Reduction Act (44 U.S.C. Chapter 35). To request a copy of... comparison group. As required by law, health surveys will also be mailed to those who registered with the...

  4. Advancing mission in the marketplace. Integrated strategic planning and budgeting helps a system remain accountable.

    Science.gov (United States)

    Smessaert, A H

    1992-10-01

    In the late 1980s Holy Cross Health System (HCHS), South Bend, IN, began to implement a revised strategic planning and budgeting process to effectively link the system's mission with its day-to-day operations. Leaders wanted a process that would help system employees internalize and act on the four major elements articulated in the HCHS mission statement: fidelity, excellence, empowerment, and stewardship. Representatives from mission, strategic planning, and finance from the corporate office and subsidiaries examined planning and budgeting methods. From the beginning, HCHS leaders decided that the process should be implemented gradually, with each step focusing on refining methodology and improving mission integration. As the process evolved. HCHS developed a sequence in which planning preceded budgeting. The system also developed a variety of educational and collaborative initiatives to help system employees adapt to the organization's change of direction. One critical aspect of HCHS's ongoing education is an ethical reflection process that helps participants balance ethical considerations by viewing an issue from three perspectives: social vision, multiple responsibility, and self-interest.

  5. 46 CFR 147.8 - OMB control numbers assigned pursuant to the Paperwork Reduction Act.

    Science.gov (United States)

    2010-10-01

    ...) DANGEROUS CARGOES HAZARDOUS SHIPS' STORES General Provisions § 147.8 OMB control numbers assigned pursuant... Management and Budget (OMB) pursuant to the Paperwork Reduction Act of 1980 (44 U.S.C. 3501 et seq.). The...

  6. SUSTAINABILITY OF DIGITAL PUBLIC SPACES

    Directory of Open Access Journals (Sweden)

    Matej Hudák

    2015-07-01

    Full Text Available Purpose: Modern digital public spaces are evolving from being mostly the provider of ICT and internet connection to institutions that provide complex range of services and support for the community. With this shift in their focus new challenges are emerging, among others their sustainability.Methodology/Approach: We build on and extend the methodology of Digital Cooperatives project. Within this project, survey on 59 digital public spaces from 12 EU countries was conducted. These digital public spaces were examined in 21 areas, some of them relating to their sustainability. We further analyse the sustainability issue of these digital public spaces.Findings: We identified three main issues affecting sustainability of digital public spaces – budgeting, services and community. Digital public spaces mostly rely on public funding and have limited diversification of their funds, which increases a risk when one source of funding drops out. They also have to build a strong community of users, supporters, which will make use of their capacities and helps co-create new services and thus strengthen and improve the community itself.Originality/Value of paper: Research in this paper is based on the collection of best practices from various EU countries in the field of digital public spaces. Recommendations based on these practices could help the creation of new, and in current digital public spaces.

  7. Budget-makers and health care systems.

    Science.gov (United States)

    White, Joseph

    2013-10-01

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

  8. 12 CFR 917.8 - Budget preparation.

    Science.gov (United States)

    2010-01-01

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

  9. COP21 - A moment of truth for climate and sustainable development

    International Nuclear Information System (INIS)

    2015-01-01

    Time is running out to act on climate change, poverty eradication and sustainable development. These challenges cannot be met independently of each other. The task of COP21 is to send strong policy signals that determined climate action is needed and will not harm the economy. In fact, these actions will trigger multiple employment, health and human development benefits by aligning strengthened short-term economic growth with long-term sustainable development goals. It is challenging but possible to trigger the transformation toward low carbon futures and to increase the affordability of advanced technologies despite the current pressures on public budgets. The world is awash in liquidity. What is needed is to redirect the savings of households, pension funds, insurance schemes, and sovereign wealth funds towards long-term and low-carbon investments. Sound regulatory frameworks and innovative financial mechanisms must be established to reduce the risks attached to potentially profitable low-carbon projects that are blocked by a combination of high up front costs and an uncertain environment, so as to attract private savings and institutional investors. COP 21 can provide critical policy hooks for step changes in economic and financial inter-mediation based on public guarantees for low carbon investments; an agreed social value of carbon mitigation activities could be incorporated into diverse low-carbon financial initiatives supporting Intended Nationally Determined Contributions (INDCs); strong and enforceable requirements for Measuring, Reporting and Verification (MRV) can ensure the environmental integrity and sustainability of the resulting investments. Such a framework can secure the transparency of voluntary commitments by countries, clubs of countries and non-state actors. If it can achieve these goals, the Paris Agreement can unleash a wave of investments into low-carbon development that responds to short-term economic and social challenges while supporting

  10. Budgetering och budgeteringsprocessen inom ekonomiförvaltningen

    OpenAIRE

    Finnström, Anders

    2013-01-01

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

  11. Budget 2002: business taxation measures

    OpenAIRE

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

    2002-01-01

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

  12. 76 FR 4436 - Privacy Act of 1974; Report of Modified or Altered System of Records

    Science.gov (United States)

    2011-01-25

    ... DEPARTMENT OF HEALTH AND HUMAN SERVICES Centers for Disease Control and Prevention Privacy Act of... following Breach Response Routine Use Language to comply with the Office of Management and Budget [[Page 4437

  13. Fiscal Year 2010 Budget Request. Summary Justification

    Science.gov (United States)

    2009-05-01

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

  14. 7 CFR 1744.63 - The telephone loan budget.

    Science.gov (United States)

    2010-01-01

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

  15. Estimating the budget impact of orphan drugs in Sweden and France 2013–2020

    Science.gov (United States)

    2014-01-01

    Background The growth in expenditure on orphan medicinal products (OMP) across Europe has been identified as a concern. Estimates of future expenditure in Europe have suggested that OMPs could account for a significant proportion of total pharmaceutical expenditure in some countries, but few of these forecasts have been well validated. This analysis aims to establish a robust forecast of the future budget impact of OMPs on the healthcare systems in Sweden and France. Methods A dynamic forecasting model was created to estimate the budget impact of OMPs in Sweden and France between 2013 and 2020. The model used historical data on OMP designation and approval rates to predict the number of new OMPs coming to the market. Average OMP sales were estimated for each year post-launch by regression analysis of historical sales data. Total forecast sales were compared with expected sales of all pharmaceuticals in each country to quantify the relative budget impact. Results The model predicts that by 2020, 152 OMPs will have marketing authorization in Europe. The base case OMP budget impacts are forecast to grow from 2.7% in Sweden and 3.2% in France of total drug expenditure in 2013 to 4.1% in Sweden and 4.9% in France by 2020. The principal driver of expenditure growth is the number of new OMPs obtaining OMP designation. This is tempered by the slowing success rate for new approvals and the loss of intellectual property protection on existing orphan medicines. Given the forward-looking nature of the analysis, uncertainty exists around model parameters and sensitivity analysis found peak year budget impact varying between 2% and 11%. Conclusion The budget impact of OMPs in Sweden and France is likely to remain sustainable over time and a relatively small proportion of total pharmaceutical expenditure. This forecast could be affected by changes in the success rate for OMP approvals, average cost of OMPs, and the type of companies developing OMPs. PMID:24524281

  16. Education for Sustainable Development A Global Agenda for the ...

    African Journals Online (AJOL)

    FEKEDE

    REVIEW ARTICLE. Education for Sustainable Development: A Global Agenda ... of the human kind. These problems have grown from local to ... To this end, it is better to think about sustainability .... face to education and act in a new way. The.

  17. Budgeting in an imaging Department

    International Nuclear Information System (INIS)

    Nyalla, A. M.

    2006-01-01

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

  18. THE SUSTAINABILITY OF PUBLIC DEFICIT AND DEBTS: SAMPLE OF TURKEY

    Directory of Open Access Journals (Sweden)

    Selim YILDIRIM

    2017-09-01

    Full Text Available The developing countries which include Turkey as well, has been adversely effected in terms of sustainability of fiscal policy due to the 2001 crisis and the global crisis in 2008. These developments, which are important for the sustainability of fiscal policy, have increased the interest of researchers in the subject. Therefore, the purpose of this study is to determine whether Turkey's fiscal policy is sustainable for the period 1976-2016. In this study, which examines the sustainability of public debts in Turkey during the period 1976-2016, Bohn (1989 based econometric model with time-varying parameters was estimated by considering the structural changes experienced by the Turkish economy. In this model, the basic relationship is between the dependent variable ration of primary surplus to GDP (fdoranı and the explanatory variable of ration of public debt to GDP kboran. This relationship was empirically positive and statistically significant. This result provides evidence that public debt is sustainable when Turkey's budget policy is assessed for the period covered.

  19. CEA budget in 1982

    Energy Technology Data Exchange (ETDEWEB)

    1981-12-01

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

  20. The dual sustainability of wind energy

    Energy Technology Data Exchange (ETDEWEB)

    Welch, Jonathan B.; Venkateswaran, Anand [413 Hayden Hall, College of Business, Northeastern University, 360 Huntington Avenue, Boston, MA 02115 (United States)

    2009-06-15

    Academics, practitioners, and policy makers continue to debate the benefits and costs of alternative sources of energy. Environmental and economic concerns have yet to be fully reconciled. One view is that decisions that incorporate both society's concern with the environment and investors' desire for shareholder value maximization are more likely to be truly sustainable. We coin the term dual sustainability to mean the achievement of environmental and financial sustainability simultaneously. Many experts believe that wind energy can help to meet society's needs without harming future generations. It is clean and renewable. Because the fuel is free it provides the ultimate in energy independence. Wind energy has emerged as a leading prospect, in part, because it is considered by many to be environmentally sustainable. However, a key question that remains is whether wind energy is financially sustainable without the extensive government support that has helped to create and nurture this growth industry. Using reliable, proprietary data from field research, our analysis employs a capital budgeting framework to evaluate the financial economics of investments in wind energy. We find that because of the convergence of improved technology, greater efficiency, and with the increasing cost of traditional, competing sources such as oil and natural gas, wind energy is close to becoming self-sustaining financially without the extensive federal government support that exists today. Wind energy can provide the best of both worlds. It is sustainable from an environmental perspective and it is becoming sustainable financially. In short, those companies investing in wind energy will be able to do well by doing good. Perhaps the achievement of dual sustainability is true sustainability. Our research findings and dual sustainability have several interesting and important implications for public policy towards wind energy. All imply that public policy can now be

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

    OpenAIRE

    Dan Tudor LAZĂR; Adrian Mihai INCEU

    2004-01-01

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

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

    Science.gov (United States)

    Simmons, Cynthia V.

    2012-01-01

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

  3. Integrated Budget Office Toolbox

    Science.gov (United States)

    Rushing, Douglas A.; Blakeley, Chris; Chapman, Gerry; Robertson, Bill; Horton, Allison; Besser, Thomas; McCarthy, Debbie

    2010-01-01

    The Integrated Budget Office Toolbox (IBOT) combines budgeting, resource allocation, organizational funding, and reporting features in an automated, integrated tool that provides data from a single source for Johnson Space Center (JSC) personnel. Using a common interface, concurrent users can utilize the data without compromising its integrity. IBOT tracks planning changes and updates throughout the year using both phasing and POP-related (program-operating-plan-related) budget information for the current year, and up to six years out. Separating lump-sum funds received from HQ (Headquarters) into separate labor, travel, procurement, Center G&A (general & administrative), and servicepool categories, IBOT creates a script that significantly reduces manual input time. IBOT also manages the movement of travel and procurement funds down to the organizational level and, using its integrated funds management feature, helps better track funding at lower levels. Third-party software is used to create integrated reports in IBOT that can be generated for plans, actuals, funds received, and other combinations of data that are currently maintained in the centralized format. Based on Microsoft SQL, IBOT incorporates generic budget processes, is transportable, and is economical to deploy and support.

  4. USGS budget request up for 1994

    Science.gov (United States)

    White, M. Catherine

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

  5. FACTORS THAT POTENTIALLY AFFECT THE FINANCIAL SUSTAINABILITY OF THE PENSION SYSTEM IN ROMANIA

    Directory of Open Access Journals (Sweden)

    Luise Mladen

    2017-06-01

    Full Text Available In Romania, the State Social Security Budget spending exceeds the revenues, and this situation leads to a growing deficit of the public budget. This evolution is the result of a complex of factors, more or less difficult to be managed, which we analyze in this article. The phenomenon of ageing has a significant role in increasing the pressure on the social protection systems, in general, and on the pension system, in particular. Also, the labour market related factors and the economic factors have an important impact on the sustainability of the pension system. The design of the pension system is equally important.

  6. Capturing the Stakeholders’ View in Sustainability Reporting: A Novel Approach

    OpenAIRE

    Nicola Bellantuono; Pierpaolo Pontrandolfo; Barbara Scozzi

    2016-01-01

    Sustainability reporting is the process by which companies describe how they deal with their own economic, environmental, and social impacts, thus making stakeholders able to recognize the value of sustainable practices. As stressed in the Global Reporting Initiative guidelines, which act as a de facto standard for sustainability reporting, sustainable reports should take into account the stakeholders’ view. In particular, engaging stakeholders is essential to carry out the materiality analys...

  7. SMART, SUSTAINABLE AND INCLUSIVE GROWTH FOR 2014-2020

    Directory of Open Access Journals (Sweden)

    Ana-Maria Popescu (Stîngaciu

    2012-01-01

    Full Text Available Starting with general information about the EU multiannual financial framework and the European Union’s budget, the research paper attempts to respond to some questions of general interest regarding the activities financed through EU budget, the potential causes for a low absorption rate of funding in the current financing period and concludes with some measures needed to be taken to strengthen the absorption of funding for the next financing period, 2014-2020. Based on the main theme of the Europe 2020 strategy, smart, sustainable and inclusive growth, the article attempts to outline the important role of EU allocations for the period 2014-2020 for funding the growing number of policy in which EU can be more effective in the current context, after the economic and financial crisis. The paper presents the objectives of the Europe 2020 strategy and the targets for 2014-2020.

  8. NCTN Budget

    Science.gov (United States)

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

  9. STUDY CONCERNING THE EXECUTION OF LOCAL BUDGETS REVENUES

    Directory of Open Access Journals (Sweden)

    Cristinel ICHIM

    2013-12-01

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

  10. Radiation budget measurement/model interface

    Science.gov (United States)

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

    1983-01-01

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

  11. 14 CFR 152.323 - Budget revision: Airport development.

    Science.gov (United States)

    2010-01-01

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

  12. 24 CFR 791.405 - Reallocations of budget authority.

    Science.gov (United States)

    2010-04-01

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

  13. Comparative analysis of sustainable value distribution for stakeholders in the mining industry

    Science.gov (United States)

    Lorenc, Sylwia; Kustra, Arkadiusz

    2018-01-01

    The objective of this article is the analysis and comparison of the value distribution process that takes place in enterprises for stakeholders. The following coal mining enterprises are subject of this work: JSW S.A., KGHM S.A., and LW Bogdanka S.A, for which the directions of value distribution in the years 2011-2016 were presented. The article defines the main groups of the partnerships' stakeholders, such as the owners, staff, suppliers, equity providers, the country budget and the local governments' budgets. The sustainable value benchmark was defined as the benefits received by the stakeholders through the allocation of financial surplus. The value defined for the abovementioned stakeholders was assessed according to the Free Cash Flow (FCF) methodology.

  14. Effects of aerosol/cloud interactions on the global radiation budget

    International Nuclear Information System (INIS)

    Chuang, C.C.; Penner, J.E.

    1994-01-01

    Aerosols may modify the microphysics of clouds by acting as cloud condensation nuclei (CCN), thereby enhancing the cloud reflectivity. Aerosols may also alter precipitation development by affecting the mean droplet size, thereby influencing cloud lifetimes and modifying the hydrological cycle. Clouds have a major effect on climate, but aerosol/cloud interactions have not been accounted for in past climate model simulations. However, the worldwide steady rise of global pollutants and emissions makes it imperative to investigate how atmospheric aerosols affect clouds and the global radiation budget. In this paper, the authors examine the relationship between aerosol and cloud drop size distributions by using a detailed micro-physical model. They parameterize the cloud nucleation process in terms of local aerosol characteristics and updraft velocity for use in a coupled climate/chemistry model to predict the magnitude of aerosol cloud forcing. Their simulations indicate that aerosol/cloud interactions may result in important increases in reflected solar radiation, which would mask locally the radiative forcing from increased greenhouse gases. This work is aimed at improving the assessment of the effects of anthropogenic aerosols on cloud optical properties and the global radiation budget

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

    International Nuclear Information System (INIS)

    Anon.

    1997-01-01

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

  16. NATURE AND CLASSIFICATION ASPECTS OF LOCAL BUDGET REVENUES

    Directory of Open Access Journals (Sweden)

    Oksana Vinnytska

    2015-11-01

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

  17. Proposed NOAA Budget Includes Hefty Increase for Satellites

    Science.gov (United States)

    Showstack, Randy

    2010-03-01

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

  18. SAY NO TO NEW BUDGET CUTS !

    CERN Multimedia

    STAFF ASSOCIATION

    2010-01-01

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

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

    Science.gov (United States)

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

    1995-06-01

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

  20. Budget Deficits Effects on Economic Growth

    Directory of Open Access Journals (Sweden)

    L.C.Risti

    2013-06-01

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

  1. OPTIMIZING LOCAL BUDGET BALANCING IN ROMANIA

    Directory of Open Access Journals (Sweden)

    Gyorgy Adina Crsitina

    2011-07-01

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

  2. 40 CFR 96.40 - State trading program budget.

    Science.gov (United States)

    2010-07-01

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

  3. 5 CFR 1320.17 - Information collection budget.

    Science.gov (United States)

    2010-01-01

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

  4. Phosphorus and water budgets in an agricultural basin.

    Science.gov (United States)

    Faridmarandi, Sayena; Naja, Ghinwa M

    2014-01-01

    Water and phosphorus (P) budgets of a large agricultural basin located in South Florida (Everglades Agricultural Area, EAA) were computed from 2005 to 2012. The annual surface outflow P loading from the EAA averaged 157.2 mtons originating from Lake Okeechobee (16.4 mtons, 10.4%), farms (131.0 mtons, 83.4%), and surrounding basins (9.8 mtons, 6.2%) after attenuation. Farms, urban areas, and the adjacent C-139 basin contributed 186.1, 15.6, and 3.8 mtons/yr P to the canals, respectively. The average annual soil P retention was estimated at 412.5 mtons. Water and P budgets showed seasonal variations with high correlation between rainfall and P load in drainage and surface outflows. Moreover, results indicated that the canals acted as a P sink storing 64.8 mtons/yr. To assess the P loading impact of farm drainage on the canals and on the outflow, dimensionless impact factors were developed. Sixty-two farms were identified with a high and a medium impact factor I1 level contributing 44.5% of the total drainage P load to the canals, while their collective area represented less than 23% of the EAA area (172 farms). Optimizing the best management practice (BMP) strategies on these farms could minimize the environmental impacts on the downstream sensitive wetlands areas.

  5. AGENDA 21 - the basic conceptual document - Agenda of the 21 century which was accepted on the United Nations Conference on Environment and Development (UNCED) in Rio de Janeiro in 1992. Part II. Source conservation and budget with their for the development

    International Nuclear Information System (INIS)

    1996-01-01

    This part of the AGENDA 21 contains 14 chapters: Air protection; The integrate approach to planning and budget with sources of the country; The fight against deforestation; The ministration about instable ecosystems: the fight with desertification and with drought; The ministration about instable ecosystems: sustainable development in mountain-ranges; The support of the sustainable development of the agriculture and the country; Preservation of the biodiversity; Environmentally suitable use of the bio-technologies; The ocean preservation, all types of seas, including closed and partially closed, and coastal areas and preservation, rationally use and development of the live sources from their; Preservation of quality and stocks of the fresh-water sources: applying of integral access at the development, budget and use of the water sources; Environmentally sustainable treatment with toxic chemical substances including block off non-legal international transport of the toxic and dangerous products; Environmentally sustainable treatment with toxic chemical substances including block off non-legal international transport of the toxic and dangerous wastes; Environmentally sustainable treatment with solid wastes and sludges; (22) Safe and environmentally sustainable treatment with radioactive wastes

  6. Budget estimates fiscal year 1995: Volume 10

    International Nuclear Information System (INIS)

    1994-02-01

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

  7. Budget estimates fiscal year 1995: Volume 10

    Energy Technology Data Exchange (ETDEWEB)

    1994-02-01

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

  8. Water Balance of the Eğirdir Lake and the Influence of Budget Components, Isparta,Turkey

    Directory of Open Access Journals (Sweden)

    Ayşen DAVRAZ

    2014-09-01

    Full Text Available Water budget of lakes must be determined regarding to their sustainable usage as for all water resources. One of the major problems in the management of lakes is the estimation of water budget components. The lack of regularly measured data is the biggest problem in calculation of hydrological balance of a lake. A lake water budget is computed by measuring or estimating all of the lake’s water gains and losses and measuring the corresponding changes in the lake volume over the same time period. Eğirdir Lake is one of the most important freshwater lakes in Turkey and is the most important surface water resources in the region due to different usages. Recharge of the Eğirdir Lake is supplied from especially precipitation, surface and subsurface water inflow. The discharge components of the lake are evaporation and water intake for irrigation, drinking and energy purposes. The difference between recharge and discharge of the lake was calculated as 7.78 hm3 for 1970-2010 period. According to rainfall, evaporation and the lake water level relations, rainfall is dominantly effective on the lake water level such as direct recharge to the lake and indirect recharge with groundwater flow

  9. 7 CFR 1219.53 - Budget and expenses.

    Science.gov (United States)

    2010-01-01

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

  10. Research on budget management under IT environment

    Directory of Open Access Journals (Sweden)

    Wenchang Li

    2017-03-01

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

  11. Does National Culture Impact Capital Budgeting Systems?

    Directory of Open Access Journals (Sweden)

    Peter J. Graham

    2017-06-01

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

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

    DEFF Research Database (Denmark)

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

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

  13. At Home with Sustainability: From Green Default Rules to Sustainable Consumption

    Directory of Open Access Journals (Sweden)

    Lara Anne Hale

    2018-01-01

    Full Text Available Although it is often assumed that default rules affect change without awareness, this paper suggests that contrast with the default and transition into conscious adoption of the default design may be the starting point to establish long-term changes in consumer behavior. Despite the rooting of default rules in subconscious decision-making, this research finds that, ultimately, awareness drives the demand necessary for the creation of sustainable consumption. Whereas direct appeal to individuals has a disappointing level of influence on sustainability choices, it is understood that green consumers do come from somewhere. Green default rules offer interesting prospects for sidestepping the drawbacks of direct marketing to individuals. Under green default rules, behavior is guided by a default, such as utilities automatically sending customers renewables-sourced instead of fossil-fuel-based energy. To act otherwise requires additional effort and is less likely. Motivated by a need to understand how defaults might bridge standards and sustainable consumption, I investigate how organizational processes potentially lead from standardized green default rules to individual awareness that can spread and facilitate sustainable consumption. This paper examines the Active House sustainable building demonstrations in Europe in order to understand how (1 communications and market creation and (2 responsible, user-centered experimentation are organized to move from defaults to sustainable consumption.

  14. Budget Options

    National Research Council Canada - National Science Library

    2001-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Natalya Pavlovna Pazdnikova

    2014-09-01

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

  16. Sustaining NGOs in the developing world: a perspective from the developing world.

    Science.gov (United States)

    Damodaran, A

    1993-01-01

    The issue of sustainable development is attracting a lot of attention in the 1990s in the developing world. The author therefore draws upon experience from India, Nepal, and Bangladesh to consider the related issue of sustaining nongovernmental organizations (NGO) in developing countries. Vision, credibility and trust, stable management, pragmatic leadership, good staff, team work, and public accountability are called for to develop and maintain a successful NGO. Further, pre-project studies, realistic budgeting, time frame, relationship between funding agency and NGO, multi-source funding, flexibility, scaling up, and resource mobilization are issues with which NGOs reckon throughout the world. Some criteria for financial sustainability, however, are strongly influenced by conditions and experiences particular to developing countries. In closing, the author stresses that NGOs working with the very poor must strive to sustain any process of social change leading toward community empowerment and social justice.

  17. Defense.gov Special Report: 2016 Fiscal Budget

    Science.gov (United States)

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

  18. Strategic plan creates a blueprint for budgeting.

    Science.gov (United States)

    Cook, D

    1990-05-01

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

  19. 40 CFR 96.340 - State trading budgets.

    Science.gov (United States)

    2010-07-01

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

  20. 33 CFR 273.17 - Annual budget request.

    Science.gov (United States)

    2010-07-01

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

  1. 7 CFR 1280.212 - Budget and expenses.

    Science.gov (United States)

    2010-01-01

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

  2. 7 CFR 1425.24 - OMB control number assigned pursuant to Paperwork Reduction Act.

    Science.gov (United States)

    2010-01-01

    ...) COMMODITY CREDIT CORPORATION, DEPARTMENT OF AGRICULTURE LOANS, PURCHASES, AND OTHER OPERATIONS COOPERATIVE MARKETING ASSOCIATIONS § 1425.24 OMB control number assigned pursuant to Paperwork Reduction Act. The... Office of Management and Budget (OMB) under the provisions of 44 U.S.C. Chapter 35 and have been assigned...

  3. Have Public Finances in the OECD Area Been Sustainable?

    Directory of Open Access Journals (Sweden)

    Ferraz Ricardo

    2018-03-01

    Full Text Available The aim of this article is to test, from an empirical standpoint, the existence of sustainable public finances in the Organisation for Economic Co-operation and Development (OECD area as a whole, over the most recent period of the world economy, 1973-2016. The research methods include not only standard stationarity tests, but also tests, which allow for a structural break. The relevant results of this research are a stationary public budget balance expressed as a percentage of GDP and a debt to GDP ratio that is stationary in first differences. According to the literature, this means that a “necessary and sufficient” condition is fulfilled for proving the existence of a strong sustainability. We hope this research can make a valuable contribution to the debate regarding public finances in the world economy. To obtain other relevant conclusions, additional tests will need to be performed in the future in order to assess which members are contributing to the fiscal sustainability of the OECD aggregate.

  4. Do Budget Deficits Reduce Household Taxpayer Compliance? Preliminary Evidence Using the Feige Data

    OpenAIRE

    Cebula, Richard; Toma, Michael

    2004-01-01

    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...

  5. Budgeting for Efficiency and Effectiveness

    Science.gov (United States)

    Pereus, Steven C.

    2012-01-01

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

  6. INSTITUTIONAL SUPPORT OF SECURITY BUDGET OF UKRAINE

    Directory of Open Access Journals (Sweden)

    S. Onishchenko

    2016-06-01

    Full Text Available The institutional framework from positions of different conceptual approaches was examined in the article. The attention was paid the problems of institutional support budget security in Ukraine. The institutionalization of budgetary relations and especially the formation system of institutional support was investigated. The author's approach to the nature of institutional support budget security was suggested. Institutional and legal, institutional and organizational, and staffing budget security were characterized. It is concluded that the process of institutional development budget security characterized by unacceptable levels of institutional strain.

  7. The groundwater budget: A tool for preliminary estimation of the hydraulic connection between neighboring aquifers

    Science.gov (United States)

    Viaroli, Stefano; Mastrorillo, Lucia; Lotti, Francesca; Paolucci, Vittorio; Mazza, Roberto

    2018-01-01

    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.

  8. Pure Nash Equilibria in Restricted Budget Games

    NARCIS (Netherlands)

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

    2017-01-01

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

  9. The carbon budget of the North Sea

    NARCIS (Netherlands)

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

    2005-01-01

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

  10. 42 CFR 441.470 - Service budget elements.

    Science.gov (United States)

    2010-10-01

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

  11. Diagnostic budget study of the internal variability in ensemble simulations of the Canadian RCM

    Energy Technology Data Exchange (ETDEWEB)

    Nikiema, Oumarou; Laprise, Rene [UQAM, Canadian Network for Regional Climate Modelling and Diagnostics, Centre ESCER, Departement des Sciences de la Terre et de l' Atmosphere, B.P. 8888, Montreal, QC (Canada)

    2011-06-15

    Due to the chaotic and nonlinear nature of the atmospheric dynamics, it is known that small differences in the initial conditions (IC) of models can grow and affect the simulation evolution. In this study, we perform a quantitative diagnostic budget calculation of the various diabatic and dynamical contributions to the time evolution and spatial distribution of internal variability (IV) in simulations with the nested Canadian Regional Climate Model. We establish prognostic budget equations of the IV for the potential temperature and the relative vorticity fields. For both of these variables, the IV equations present similar terms, notably terms relating to the transport of IV by ensemble-mean flow and to the covariance of fluctuations acting on the gradient of the ensemble-mean state. We show the skill of these equations to diagnose the IV that took place in an ensemble of 20 3-month (summer season) simulations that differed only in their IC. Our study suggests that the dominant terms responsible for the large increase of IV are either the covariance term involving the potential temperature fluctuations and diabatic heating fluctuations, or the covariance of inter-member fluctuations acting upon ensemble-mean gradients. Our results also show that, on average, the third-order terms are negligible, but they can become important when the IV is large. (orig.)

  12. Barriers and Facilitators to Sustaining School Health Teams in Coordinated School Health Programs.

    Science.gov (United States)

    Cheung, Karen; Lesesne, Catherine A; Rasberry, Catherine N; Kroupa, Elizabeth; Fisher, Deborah; Robin, Leah; Pitt Barnes, Seraphine

    2017-05-01

    Coordinated school health (CSH) programs address multiple factors related to students' overall health, thereby increasing their physical and mental readiness to learn. A formative evaluation of three school districts in 2010-2011 examined strategies for sustaining the school health teams (SHTs) that lead CSH efforts. Qualitative data from 39 interviews and 13 focus groups revealed facilitators and barriers for sustaining SHTs. Quantitative data from 68 questionnaires completed by SHT members and school principals examined factors associated with having more active SHTs and district and school characteristics SHT members believed to be important to their schools' efforts to implement CSH. Facilitators of sustaining SHTs included administrative support, staff engagement in the SHT, and shared goals and responsibility. Barriers to sustaining SHTs included limited time and competing priorities, budget and funding constraints, and staff turnover. Findings provide valuable insight into challenges and potential solutions for improving the sustainability of SHTs to enable them to better support CSH efforts.

  13. Budget estimates, fiscal years 1994--1995

    International Nuclear Information System (INIS)

    1993-04-01

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

  14. 40 CFR 97.340 - State trading budgets.

    Science.gov (United States)

    2010-07-01

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

  15. Program Budgeting for a Graduate School Library.

    Science.gov (United States)

    Westerman, Mel

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

  16. Industry adjusts 1992 E and P budgets

    International Nuclear Information System (INIS)

    Anon.

    1992-01-01

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

  17. Health impact assessment of Ontario's green energy and green economy act. The roles of environmental informatics in sustainability

    International Nuclear Information System (INIS)

    Rattle, Robert

    2013-01-01

    Renewable energy received a boost in Ontario, Canada with the Green Energy and Green Economy Act (GEGEA), ushering in a new Feed-in-Tariff (FIT) program modelled on programs from Germany, Spain, Denmark and other jurisdictions. Information about lessons learned elsewhere has clearly benefited the Ontario experience. Part of the Ontario program included streamlining the impact assessment process to facilitate the swift development of provincial renewable energy capacities. In this context, the GEGEA has been remarkably successful, generating renewable energy sector capacities, resources, projects and their spin-off benefits in Ontario, along with more sustainable electricity system. Environmentalists along with industry continue to laud the benefits of renewable energy and the GEGEA, and with good reason. Renewable energy generation in Ontario has grown from to 2 per cent in 2012 and is expected to reach 10 per cent in 2013. (orig.)

  18. European Union Budget Politics

    DEFF Research Database (Denmark)

    Citi, Manuele

    2015-01-01

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

  19. sustainable development and profitability in the Finnish restaurant industry

    OpenAIRE

    Mulenga, Mpafya

    2015-01-01

    Environmental sustainability in the food industry is often concerned with the provision of organic products and recycling. The emphasis on organically produced supplies though viewed as an environmentally sustainable means of food production to meet the ends of the green revolution should not obscure consideration of profitability in the business. Making profit is a business goal, while environmental sustainability is an ethical issue whose practice is subject to the balancing act of being pr...

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

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

    Alexandra Eustache

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

  1. 40 CFR 97.40 - Trading program budget.

    Science.gov (United States)

    2010-07-01

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

  2. Strategic Planning for Sustainable Forests: The Plan Drives the Budgets Which Drive Results

    Science.gov (United States)

    Paul Brouha; Elisabeth Grinspoon

    2006-01-01

    The USDA Forest Service is among the pioneers incorporating the Montreal Process criteria and indicators into its programs. Among its initial efforts is the adaptation of a criteria and indicators framework for its national strategic plan, which is the primary instrument for setting the course to achieve the Forest Service mission of sustaining the nation’s forests and...

  3. Comparative analysis of sustainable value distribution for stakeholders in the mining industry

    Directory of Open Access Journals (Sweden)

    Lorenc Sylwia

    2018-01-01

    Full Text Available The objective of this article is the analysis and comparison of the value distribution process that takes place in enterprises for stakeholders. The following coal mining enterprises are subject of this work: JSW S.A., KGHM S.A., and LW Bogdanka S.A, for which the directions of value distribution in the years 2011-2016 were presented. The article defines the main groups of the partnerships’ stakeholders, such as the owners, staff, suppliers, equity providers, the country budget and the local governments’ budgets. The sustainable value benchmark was defined as the benefits received by the stakeholders through the allocation of financial surplus. The value defined for the abovementioned stakeholders was assessed according to the Free Cash Flow (FCF methodology.

  4. Home health care agency staffing patterns before and after the Balanced Budget Act of 1997, by rural and urban location.

    Science.gov (United States)

    McAuley, William J; Spector, William; Van Nostrand, Joan

    2008-01-01

    The Balanced Budget Act (BBA) of 1997 and other recent policies have led to reduced Medicare funding for home health agencies (HHAs) and visits per beneficiary. We examine the staffing characteristics of stable Medicare-certified HHAs across rural and urban counties from 1996 to 2002, a period encompassing the changes associated with the BBA and related policies. Data were drawn from Medicare Provider of Service files and the Area Resource File. The unit of analysis was the 3,126 counties in the United States, grouped into 5 categories: metropolitan, nonmetropolitan adjacent, and 3 nonmetropolitan nonadjacent groups identified by largest town size. Only relatively stable HHAs were included. We generated summary HHA staff statistics for each county group and year. All staff categories, other than therapists, declined from 1997 to 2002 across the metropolitan and nonmetropolitan county groupings. There were substantial population-adjusted decreases in stable HHA-based home health aides in all counties, including remote counties. The limited presence of stable HHA staff in certain nonmetropolitan county types has been exacerbated since implementation of the BBA, especially in the most rural counties. The loss of aides in more rural counties may limit the availability of home-based long-term care in these locations, where the need for long-term care is considerable. Future research should examine the degree to which the presence of HHA staff influences actual access and whether other paid and unpaid sources of care substitute for Medicare home health care in counties with limited supplies of HHA staff.

  5. Addressing NCDs: A unifying agenda for sustainable development.

    Science.gov (United States)

    Collins, Téa; Mikkelsen, Bente; Adams, Jennifer; Chestnov, Oleg; Evans, Tim; Feigl, Andrea; Nugent, Rachel; Pablos-Mendez, Ariel; Srivanichakorn, Supattra; Webb, Douglas

    2017-10-28

    Despite the mounting evidence that they impede social and economic development, increase inequalities, and perpetuate poverty, Noncommunicable diseases (NCDs) remain largely absent from the agendas of major development assistance initiatives. In addition, fundamental changes are developing in patterns of development assistance for health, and more of the burden for fighting NCDs is being placed on domestic budgets, thus increasing pressure on the most vulnerable countries. The paper argues, however, that a new day is coming. With the inclusion of NCDs and related targets in the 2030 Agenda for Sustainable Development, there is an unprecedented opportunity to explore linkages among the sustainable development goals, enhance policy coherence and advance the NCD agenda as part of sustainable development. International development partners (bilateral and multilateral) can help in this important effort to address NCDs and their shared risk factors by providing catalytic support to countries that are particularly vulnerable in terms of the disease burden but lack the resources (human, financial) and institutional arrangements to meet their commitments at national, regional, and global levels.

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

    Science.gov (United States)

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

    2012-01-01

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

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

    Science.gov (United States)

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

    2010-01-01

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

  8. The advantage of using operational budgeting on governmental organization

    Directory of Open Access Journals (Sweden)

    Manouchehr Najafi

    2012-01-01

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

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

    Science.gov (United States)

    Jefferson, Anne L.

    1995-01-01

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

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

    Science.gov (United States)

    Franklin, Alexandra M.; Hongu, Nobuko

    2016-01-01

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

  11. Mixed Transportation Network Design under a Sustainable Development Perspective

    Directory of Open Access Journals (Sweden)

    Jin Qin

    2013-01-01

    Full Text Available A mixed transportation network design problem considering sustainable development was studied in this paper. Based on the discretization of continuous link-grade decision variables, a bilevel programming model was proposed to describe the problem, in which sustainability factors, including vehicle exhaust emissions, land-use scale, link load, and financial budget, are considered. The objective of the model is to minimize the total amount of resources exploited under the premise of meeting all the construction goals. A heuristic algorithm, which combined the simulated annealing and path-based gradient projection algorithm, was developed to solve the model. The numerical example shows that the transportation network optimized with the method above not only significantly alleviates the congestion on the link, but also reduces vehicle exhaust emissions within the network by up to 41.56%.

  12. Mixed Transportation Network Design under a Sustainable Development Perspective

    Science.gov (United States)

    Qin, Jin; Ni, Ling-lin; Shi, Feng

    2013-01-01

    A mixed transportation network design problem considering sustainable development was studied in this paper. Based on the discretization of continuous link-grade decision variables, a bilevel programming model was proposed to describe the problem, in which sustainability factors, including vehicle exhaust emissions, land-use scale, link load, and financial budget, are considered. The objective of the model is to minimize the total amount of resources exploited under the premise of meeting all the construction goals. A heuristic algorithm, which combined the simulated annealing and path-based gradient projection algorithm, was developed to solve the model. The numerical example shows that the transportation network optimized with the method above not only significantly alleviates the congestion on the link, but also reduces vehicle exhaust emissions within the network by up to 41.56%. PMID:23476142

  13. Sustainability of Government Debt in Sri Lanka

    Directory of Open Access Journals (Sweden)

    OG Dayaratna-Banda

    2014-07-01

    Full Text Available This paper examines the impact of government budget deficit on debt sustainability in Sri Lanka by using a novel methodological approach. The study used annual time series data from 1960 to 2012 in Sri Lanka for empirical testing. Sustainability of government debt is tested by using face value, market value and discounted market value of government debt as a proportion of GDP. Discounted market value of debt to GDP ratio was calculated using weighted average interest rate. Results of Augmented Dickey Fuller and Phillips-Perron tests indicate that debt ratios are non-stationary implying the existence of an unsustainable debt outlook. Results of the Chow test, employed to test if a structural break can be observed in 1978 as a result of moving away from the command economy to a market-oriented economy, indicate that the policy change has not led to have any fixed change in the mean of debt serials. The results compel us to conclude that public debt in Sri Lankan is not sustainable, so that a switch is required from foreign debt to other sources of financing of fiscal deficit or deficit reduction.

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

    Science.gov (United States)

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

    2016-01-01

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

  15. The CEA budget in 1982

    International Nuclear Information System (INIS)

    Anon.

    1981-01-01

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

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

    OpenAIRE

    Moraru Camelia; Popovici Norina

    2014-01-01

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

  17. Cost reduction by using budgeting via the Kaizen method

    OpenAIRE

    Dorina Budugan; Iuliana Georgescu

    2009-01-01

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

  18. Sustainable energy policy: the impact of government subsidies on ethanol as a renewable fuel

    Science.gov (United States)

    Osuagwu, Denis Ahamarula

    The United States Congress passed the Energy Policy Act of 1978 to promote ethanol production and reduce American dependence on foreign oil. The provision of subsidies in the act is indicative of the importance of energy in the economy. America needs a national energy policy that is economically, socially, and environmentally sustainable. Considering the importance of these needs, this study examines (a) the implementation of the Energy Policy Act of 1978 in regard to government subsidies and its effect on ethanol production, (b) the effect of gasoline consumption and cost on ethanol production, (c) the effect of corn production and price on ethanol fuel, and (d) the role of mandates and global crises on ethanol production. Secondary qualitative and quantitative data collected from various sources in 1978 through 2005 study the effect of ethanol subsidies on ethanol production. An autoregression error model is used to estimate the relevance of the explanatory variables on variations in ethanol production. The following are major study findings: (1) there is a positive correlation between corn production and ethanol production, is statistically significant; (2) government subsidies have a statistically significant positive correlation with ethanol production; (3) oil import has a statistically significant positive correlation with ethanol production, but has not contributed to a reduction the quantity of imported oil; (4) the price of corn has a statistically significant inverse relationship with ethanol production; (5) though not statistically significant, the price per barrel of oil is inversely related to ethanol production; (6) the budget surplus or deficit is associated with ethanol production; and (7) advocacy and lobbying for renewable fuel have encouraged support of ethanol production. The findings also show that global crises in the oil producing regions tend to influence the passage of favorable legislation for ethanol production. Furthermore, the

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

    African Journals Online (AJOL)

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

  20. Affordable Exploration of Mars: Recommendations from a Community Workshop on Sustainable Initial Human Missions

    Science.gov (United States)

    Thronson, Harley; Carberry, Chris; Cassady, R. J.; Cooke, Doug; Hopkins, Joshua; Perino, Maria A.; Kirkpatrick, Jim; Raftery, Michael; Westenberg, Artemis; Zucker, Richard

    2013-01-01

    There is a growing consensus that within two decades initial human missions to Mars are affordable under plausible budget assumptions and with sustained international participation. In response to this idea, a distinguished group of experts from the Mars exploration stakeholder communities attended the "Affording Mars" workshop at George Washington University in December, 2013. Participants reviewed and discussed scenarios for affordable and sustainable human and robotic exploration of Mars, the role of the International Space Station over the coming decade as the essential early step toward humans to Mars, possible "bridge" missions in the 2020s, key capabilities required for affordable initial missions, international partnerships, and a usable definition of affordability and sustainability. We report here the findings, observations, and recommendations that were agreed to at that workshop.

  1. Designing Sustainable Supply Chains for Biofuels

    Science.gov (United States)

    Driven by the Energy and Independence Act of 2007 mandate to increase production of alternative fuels and to ensure that this increase causes minimal environmental impact, a project to design sustainable biofuel supply chains has been developed. This effort uses life cycle asses...

  2. Illinois highway materials sustainability efforts of 2014.

    Science.gov (United States)

    2015-08-01

    This report presents the 2014 sustainability efforts of the Illinois Department of Transportation (IDOT) in : recycling reclaimed materials in highway construction. This report meets the requirements of Illinois : Public Act 097-0314 by documenting I...

  3. The interaction between motivational disposition and participative budgeting

    DEFF Research Database (Denmark)

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

    2011-01-01

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

  4. QUESTION OF IMPROVEMENT OF BUDGET CONTROL AT THE LOCAL LEVEL

    Directory of Open Access Journals (Sweden)

    Oleg Vatslavskyi

    2016-11-01

    Full Text Available The aim is to analyse the current practice of budgetary control to develop its areas of improvement at the local level. The subject of the research is theoretical and methodological principles of functioning of budgetary control at the local level. The methodological basis of the study comprises research approaches, general theoretical principles of scientific knowledge, system of methods and techniques. The paper clarifies the nature of budgetary control at the local level. The main bodies that implement budget control, namely the State Audit Office, the Accounting Chamber, the State Treasury, the State Fiscal Service, financial and management departments are singled out. It is found that the leading part among all of the special budgetary control bodies in the rational and efficient use of local financial resources is performed by the State Audit Office. Analysis of the State Audit Office in three regions of Ukraine for the period 2013-2015 has been carried out. We distinguish two main types of violations that the State Audit Service reveals during its work at the local level: 1 shortfall in the financial resources of public enterprises, institutions and organizations; 2 violations that lead to illegal, non-target costs and shortages. It is proved that the efficiency of budgetary control is low. The paper states basic problems of budget control at the local level, namely, low income funds and reimbursements from violations revealed by regulatory agencies; insufficient work with the public to explain the problems of budget control and eliminate violations in the public sector; lack of a consolidated legal act, which would have regulated all the major components of budgetary control; insufficient use of controlling and auditing methods aimed at determining the effectiveness of budget funds; low preventive function on the part of budget control bodies. We offer ways to improve budget control at the local level through: standardization system of

  5. 25 CFR 1000.105 - What are self-governance base budgets?

    Science.gov (United States)

    2010-04-01

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

  6. Neutrons and sustainable energy research

    International Nuclear Information System (INIS)

    Peterson, V.

    2009-01-01

    Full text: Neutron scattering is essential for the study of sustainable energy materials, including the areas of hydrogen research (such as its separation, storage, and use in fuel-cells) and energy transport (such as fuel-cell and battery materials). Researchers at the Bragg Institute address critical questions in sustainable energy research, with researchers providing a source of expertise for external collaborators, specialist analysis equipment, and acting as a point of contact for the study of sustainable energy materials using neutron scattering. Some recent examples of sustainable energy materials research using neutron scattering will be presented. These examples include the storage of energy, in the form of hydrogen through a study of its location in and interaction with new porous hydrogen storage materials [1-3] and in battery materials through in-situ studies of structure during charge-discharge cycling, and use of energy in fuel cells by studying proton diffusion through fuel cell membranes.

  7. 11 January 1991-Act replacing section 179(2) of the Act of 8 August 1980 concerning budget proposals for 1979-1980

    International Nuclear Information System (INIS)

    1991-01-01

    ONDRAF, the National Body for the Management of Radioactive Waste and Fissile Materials, has been given new duties mainly regarding management of foreign waste on national territory, management of spent fuel and decommissioning of nuclear installations. The purpose of the amending Act is also to secure financing of the safe management of nuclear waste, enriched fissile materials and certain plutonium-bearing material as well as that of fresh and spent fuel the use of which has not been decided. The 1991 Act further provides for the financing of decommissioning operations and for the constitution of funds to meet cases of bankruptcy or default by producers. (NEA)

  8. Sediment Budget Analysis; Masonboro Inlet, North Carolina

    Science.gov (United States)

    2017-08-15

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

  9. Does National Culture Impact Capital Budgeting Systems?

    OpenAIRE

    Peter J. Graham; Milind Sathye

    2017-01-01

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

  10. 76 FR 4460 - Privacy Act of 1974; Report of Modified or Altered System of Records

    Science.gov (United States)

    2011-01-25

    ... DEPARTMENT OF HEALTH AND HUMAN SERVICES Centers for Disease Control and Prevention Privacy Act of... the following Breach Response Routine Use Language to comply with the Office of Management and Budget (OMB) Memoranda (M) 07- 16, Safeguarding Against and responding to the Breach of Personally...

  11. 76 FR 4474 - Privacy Act of 1974; Report of Modified or Altered System of Records

    Science.gov (United States)

    2011-01-25

    ... DEPARTMENT OF HEALTH AND HUMAN SERVICES Centers for Disease Control and Prevention Privacy Act of... Breach Response Routine Use Language to comply with the Office of Management and Budget (OMB) Memoranda (M) 07-16, Safeguarding Against and responding to the Breach of Personally Identifiable Information...

  12. 76 FR 4449 - Privacy Act of 1974; Report of Modified or Altered System of Records

    Science.gov (United States)

    2011-01-25

    ... DEPARTMENT OF HEALTH AND HUMAN SERVICES Centers for Disease Control and Prevention Privacy Act of... Breach Response Routine Use Language to comply with the Office of Management and Budget (OMB) Memoranda (M) 07-16, Safeguarding Against and responding to the Breach of Personally Identifiable Information...

  13. Corporate Sustainability and Organizational Change. Case of OMV Petrom

    Directory of Open Access Journals (Sweden)

    Catalina Soriana Sitnikov

    2012-06-01

    Full Text Available Many corporations have recognized the importance of being perceived as socially responsible to the environment, employees or local community. They have worked hard to be labeled as sustainable organizations. Corporate behavior, however, implies a gap between theory and practice. Therefore, we consider it necessary to study how to transform corporations into sustainable organizations based on organizational change models. The paper brings an original contribution to the study of organizational sustainability by introducing a framework for sustainable organizational change using organizational culture components and Deming's Plan-Do-Check-Act (PDCA cycle of continuous quality improvement.

  14. How sustainable is government-sponsored desertification rehabilitation in China? Behavior of households to changes in environmental policies.

    Science.gov (United States)

    Liu, Ning; Zhou, Lihua; Hauger, J Scott

    2013-01-01

    This paper undertakes a direct, comprehensive assessment of the long-term sustainability of desertification rehabilitation in China under a plausible but worst case scenario where governmental interventions, in the form of payments for environmental services (PES), will cease. The analysis is based on household behavior as well as experimental data. Our econometric results highlight the main obstacles to the sustainability of rehabilitation programs subsequent to cessation of government intervention, including specific shortfalls in households' preference for a free ride, budget constraints, attitudes, tolerance of and responsibility for desertification, and dissatisfaction with governmental actions. We conclude that desertification rehabilitation is not sustainable in China without continued governmental intervention. The results of this study are intended to support policy makers as they consider future directions for rehabilitation sustainability.

  15. 40 CFR 45.140 - Budget and project period.

    Science.gov (United States)

    2010-07-01

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

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

    Science.gov (United States)

    Pinola, Mary; Knirk, Frederick G.

    1984-01-01

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

  17. 40 CFR 52.2424 - Motor vehicle emissions budgets.

    Science.gov (United States)

    2010-07-01

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

  18. 10 CFR 434.602 - Determination of the annual energy budget.

    Science.gov (United States)

    2010-01-01

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

  19. Civil disobedience and democratic sustainability in Nigeria: a study ...

    African Journals Online (AJOL)

    In the recent time, the importance of civil disobedience to sustainability of democracy in Nigeria has not been given rapt attention by scholars. Hence, this article examines an act of civil disobedience in Acts 5: 17-42 and its implications for democracy in Nigeria. Using contextual hermeneutical approach, it is argued that civil ...

  20. Illinois highway materials sustainability efforts of 2013.

    Science.gov (United States)

    2014-08-01

    This report presents the sustainability efforts of the Illinois Department of Transportation (IDOT) in : recycling and reclaiming materials for use in highway construction. This report meets the requirements of : Illinois Public Act 097-0314 by docum...

  1. Political Broker and Budget Mafia in Indonesian Parliament

    Directory of Open Access Journals (Sweden)

    Moh. Ilham A. Hamudy

    2014-09-01

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

  2. ON THE ESSENCE AND EFFICIENCY OF PROGRAMME BUDGETING

    Directory of Open Access Journals (Sweden)

    Andrei PETROIA

    2017-12-01

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

  3. The Dynamic Definition of the Advertising Campaign Budget

    Directory of Open Access Journals (Sweden)

    Ostrianyn Serhii O.

    2017-10-01

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

  4. Budget Automation System

    Data.gov (United States)

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

  5. The uncertainty budget in pharmaceutical industry

    DEFF Research Database (Denmark)

    Heydorn, Kaj

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

  6. Budget Brief: 2015 Proposed Budget Milwaukee Public Schools

    Science.gov (United States)

    Allen, Vanessa; Chapman, Anne; Henken, Rob

    2014-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Dan Tudor LAZĂR

    2004-06-01

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

  8. Budget reforms in times of austerity

    DEFF Research Database (Denmark)

    Kristiansen, Mads Bøge

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

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

    Science.gov (United States)

    New America Foundation, 2012

    2012-01-01

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

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

    NARCIS (Netherlands)

    Dees, M.; Neelissen, P.A.

    2004-01-01

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

  11. Report: Fiscal Year 2011 Federal Information Security Management Act Report Status of EPA’s Computer Security Program

    Science.gov (United States)

    Report #12-P-0062, November 9, 2011. Attached is the Office of Inspector General’s (OIG’s) Fiscal Year 2011 Federal Information Security Management Act (FISMA) Reporting Template, as prescribed by the Office of Management and Budget (OMB).

  12. 24 CFR 990.300 - Preparation of operating budget.

    Science.gov (United States)

    2010-04-01

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

  13. Linking Planning and Budgeting through Business Process Redesign.

    Science.gov (United States)

    Inman, Marianne E.

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

  14. 40 CFR 52.244 - Motor vehicle emissions budgets.

    Science.gov (United States)

    2010-07-01

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

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

    Directory of Open Access Journals (Sweden)

    H. Shahbazi

    2016-05-01

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

  16. Critical Care Implications of the Affordable Care Act.

    Science.gov (United States)

    Dogra, Anjali P; Dorman, Todd

    2016-03-01

    To provide an overview of key elements of the Affordable Care Act. To evaluate ways in which the Affordable Care Act will likely impact the practice of critical care medicine. To describe strategies that may help health systems and providers effectively adapt to changes brought about by the Affordable Care Act. Data sources for this concise review include search results from the PubMed and Embase databases, as well as sources relevant to public policy such as the text of the Patient Protection and Affordable Care Act and reports of the Congressional Budget Office. As all of the Affordable Care Act's provisions will not be fully implemented until 2019, we also drew upon cost, population, and utilization projections, as well as the experience of existing state-based healthcare reforms. The Affordable Care Act represents the furthest reaching regulatory changes in the U.S. healthcare system since the 1965 Medicare and Medicaid provisions of the Social Security Act. The Affordable Care Act aims to expand health insurance coverage to millions of Americans and place an emphasis on quality and cost-effectiveness of care. From models which link pay and performance to those which center on episodic care, the Affordable Care Act outlines sweeping changes to health systems, reimbursement structures, and the delivery of critical care. Staffing models that include daily rounding by an intensivist, palliative care integration, and expansion of the role of telemedicine in areas where intensivists are inaccessible are potential strategies that may improve quality and profitability of ICU care in the post-Affordable Care Act era.

  17. Organizational Sustainability Practices: A Study of the Firms Listed by the Corporate Sustainability Index

    Directory of Open Access Journals (Sweden)

    Alamo Alexandre da Silva Batista

    2018-01-01

    Full Text Available Organizational sustainability (OS has been guiding the decision-making process of managers in order to generate competitive advantage. This paper aims to identify the sustainable practices performed by large corporations in the implementation of OS. Reports with actions performed by large organizations and their reach in the three pillars of sustainability—environmental, economic, and social dimensions—are disclosed to their main stakeholders, based on short, medium and long-term sustainable goals. These reports often reflect the progress of OS or the progress made toward them. However, few studies investigate the sustainable practices adopted by firms and their reproducibility. A search was performed in reports selected from the firms listed by the Corporate Sustainability Index (CSI from 2012–2016, belonging to the Brazilian stock market in services sector of the economy and employed the Global Reporting Initiative (GRI methodology. The results showed the strategic planning involving infrastructure, environment, human resources, product innovation, organizational management and deadline setting acted as the baseline for the implementation of the practices found. The findings will guide the managers´ decisions in the development of their strategic planning, based on practical and objective results.

  18. Zero Based Budgeting for Voc Ed

    Science.gov (United States)

    Chuang, Ying C.

    1977-01-01

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

  19. Analysis of Health Sector Budget of Nepal.

    Science.gov (United States)

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

    2014-01-01

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

  20. 50 CFR 600.125 - Budgeting, funding, and accounting.

    Science.gov (United States)

    2010-10-01

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

  1. 20 CFR 1001.122 - Reporting and budget requirements.

    Science.gov (United States)

    2010-04-01

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

  2. 26 CFR 1.1044(a)-1 - Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993.

    Science.gov (United States)

    2010-04-01

    ... Nontaxable Exchanges § 1.1044(a)-1 Time and manner for making election under the Omnibus Budget... sale if the taxpayer purchases common stock or a partnership interest in a specialized small business investment company (SSBIC) within the 60-day period beginning on the date the publicly traded securities are...

  3. Budget impact analysis of two immunotherapy products for treatment of grass pollen-induced allergic rhinoconjunctivitis

    Directory of Open Access Journals (Sweden)

    Rønborg SM

    2012-09-01

    Full Text Available Steen M Rønborg,1 Ulrik G Svendsen,2 Jesper S Micheelsen,3 Lars Ytte,4 Jakob N Andreasen,5 Lars Ehlers61The Pulmonology and Allergy Clinic of Copenhagen, Copenhagen, 2Bispebjerg Hospital, Copenhagen, 3Private ENT practice, Aalborg, 4General Practice Aalborg, 5ALK, Hørsholm, 6Aalborg University, Aalborg, DenmarkBackground: Grass pollen-induced allergic rhinoconjunctivitis constitutes a large burden for society. Up to 20% of European and United States (US populations suffer from respiratory allergies, including grass pollen-induced allergic rhinoconjunctivitis. The majority of patients are treated with symptomatic medications; however, a large proportion remains uncontrolled despite use of such treatments. Specific immunotherapy is the only treatment documented to target the underlying cause of the disease, leading to a sustained effect after completion of treatment. The aim of this study was to compare the economic consequences of treating patients suffering from allergic rhinoconjunctivitis with either a grass allergy immunotherapy tablet (AIT or subcutaneous immunotherapy (SCIT.Methods: A budget impact analysis was applied comparing SQ-standardized grass AIT (Grazax®; Phleum pratense, 75,000 SQ-T/2,800 BAU; ALK, Denmark with SCIT (Alutard®; P. pratense, 100,000 SQ-U/mL; ALK, Denmark. Budget impact analysis included health care utilization measured in physical units based on systematic literature reviews, guidelines, and expert opinions, as well as valuation in unit costs based on drug tariffs, physician fees, and wage statistics. Budget impact analysis was conducted from a Danish health care perspective.Results: Treating patients suffering from allergic rhinoconjunctivitis with grass AIT instead of grass SCIT resulted in a total reduction in treatment costs of €1291 per patient during a treatment course. This cost saving implies that approximately 40% more patients could be treated with grass AIT per year without influencing the cost of

  4. Clinton administration budget includes mixed bag for science

    Science.gov (United States)

    Showstack, Randy

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

  5. Determination of consumer awareness about sustainable fashion

    Science.gov (United States)

    Saricam, C.; Erdumlu, N.; Silan, A.; Dogan, B. L.; Sonmezcan, G.

    2017-10-01

    The concept of sustainability has begun to gain importance in fashion industry. The companies, which are acting in sustainable fashion, want to gain recognition, inform the consumer about their products and services and generate a demand from the consumers. But the awareness of the consumers about sustainability is still an unknown. In this study, the level of awareness of consumers about sustainable fashion was tried to be determined with a survey established in Turkey in which the socio-demographic characteristics and the awareness level of the participants were questioned. The result of the survey showed that the level of awareness among the participants is not so high and the perception of sustainability is mostly limited to some aspects of sustainable fashion such as “Usage of organic materials” and “Recycling”. Besides, the analysis of the relation between socio-demographic characteristics and awareness level of sustainable fashion showed that the awareness level increased with the education level and income to some extent. But specifically, the males and the participants aged between 24-29 have higher levels of awareness compared with the other participants.

  6. 76 FR 4462 - Privacy Act of 1974; Report of Modified or Altered System of Records

    Science.gov (United States)

    2011-01-25

    ... DEPARTMENT OF HEALTH AND HUMAN SERVICES Centers for Disease Control and Prevention Privacy Act of... add the following Breach Response Routine Use Language to comply with the Office of Management and Budget (OMB) Memoranda (M) 07-16, Safeguarding Against and responding to the Breach of Personally...

  7. 76 FR 4446 - Privacy Act of 1974; Report of Modified or Altered System of Records

    Science.gov (United States)

    2011-01-25

    ... DEPARTMENT OF HEALTH AND HUMAN SERVICES Centers for Disease Control and Prevention Privacy Act of... to add the following Breach Response Routine Use Language to comply with the Office of Management and Budget (OMB) Memoranda (M) 07-16, Safeguarding Against and responding to the Breach of Personally...

  8. 76 FR 4438 - Privacy Act of 1974; Report of Modified or Altered System of Records

    Science.gov (United States)

    2011-01-25

    ... DEPARTMENT OF HEALTH AND HUMAN SERVICES Centers for Disease Control and Prevention Privacy Act of... the following Breach Response Routine Use Language to comply with the Office of Management and Budget (OMB) Memoranda (M) 07-16, Safeguarding Against and responding to the Breach of Personally Identifiable...

  9. ANALYSIS OF BUDGET DEFICIT AND ITS PROBLEMS IN LITHUANIA

    Directory of Open Access Journals (Sweden)

    F. Jaseviciene

    2015-10-01

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

  10. 40 CFR 60.4124 - Hg budget permit revisions.

    Science.gov (United States)

    2010-07-01

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

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

    OpenAIRE

    K. S., Christine Dwi; Agustina, Lidya

    2010-01-01

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

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

    Science.gov (United States)

    Woolfork, Kevin

    2010-01-01

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

  13. Kinetic energy budget for electroconvective flows near ion selective membranes

    Science.gov (United States)

    Wang, Karen; Mani, Ali

    2017-11-01

    Electroconvection occurs when ions are driven from a bulk fluid through an ion-selective surface. When the driving voltage is beyond a threshold, this process undergoes a hydrodynamic instability called electroconvection, which can become chaotic due to nonlinear coupling between ion-transport, fluid flow, and electrostatic forces. Electroconvection significantly enhances ion transport and plays an important role in a wide range of electrochemical applications. We investigate this phenomenon by considering a canonical geometry consisting of a symmetric binary electrolyte between an ion-selective membrane and a reservoir using 2D direct numerical simulation (DNS). Our simulations reveal that for most practical regimes, DNS of electroconvection is expensive. Thus, a plan towards development of reduced-order models is necessary to facilitate the adoption of analysis of this phenomenon in industry. Here we use DNS to analyze the kinetic energy budget to shed light into the mechanisms sustaining flow and mixing in electroconvective flows. Our analysis reveals the relative dominance of kinetic energy sources, dissipation, and transport mechanisms sustaining electroconvection at different distances from the interface and over a wide range of input parameters. Karen Wang was supported by the National Defense Science & Engineering Graduate Fellowship (NDSEG). Ali Mani was supported by the National Science Foundation Award.

  14. An approach towards sustainable groundwater development

    African Journals Online (AJOL)

    To address water availability problems in a semi-arid country like South Africa, the National Water Act (RSA, 1998) proposes that specialists adopt an approach that is strategic, deliberate and dictated by socio-political reforms and socioeconomic development needs on a programmatic basis for long-term sustainability.

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

    Science.gov (United States)

    Bogsnes, Bjarte

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

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

    Directory of Open Access Journals (Sweden)

    Iryna Shevchenko

    2017-09-01

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

  17. Analysis reveals potential rangeland impacts if Williamson Act eliminated

    Directory of Open Access Journals (Sweden)

    William C. Wetzel

    2012-10-01

    Full Text Available California budget cuts have resulted in dramatic reductions in state funding for the Williamson Act, a land protection program that reduces property taxes for the owners of 15 million acres of California farms and rangeland. With state reimbursements to counties eliminated, the decision to continue Williamson Act contracts lies with individual counties. We investigated the consequences of eliminating the Williamson Act, using a geospatial analysis and a mail questionnaire asking ranchers for plans under a hypothetical elimination scenario. The geospatial analysis revealed that 72% of rangeland parcels enrolled in Williamson Act contracts contained habitat important for statewide conservation goals. Presented with the elimination scenario, survey respondents reported an intention to sell 20% of their total 496,889 acres. The tendency of survey participants to respond that they would sell land was highest among full-time ranchers with low household incomes and without off-ranch employment. A majority (76% of the ranchers who reported that they would sell land predicted that the buyers would develop it for nonagricultural uses, suggesting substantial changes to California's landscape in a future without the Williamson Act.

  18. Determining the Budget of Marketing Communication in Big Advertisers

    Directory of Open Access Journals (Sweden)

    Fabiano Palhares Galão

    2015-09-01

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

  19. Performance versus Values in Sustainability Transformation of Food Systems

    Directory of Open Access Journals (Sweden)

    Hugo F. Alrøe

    2017-02-01

    Full Text Available Questions have been raised on what role the knowledge provided by sustainability science actually plays in the transition to sustainability and what role it may play in the future. In this paper we investigate different approaches to sustainability transformation of food systems by analyzing the rationale behind transformative acts-the ground that the direct agents of change act upon- and how the type of rationale is connected to the role of research and how the agents of change are involved. To do this we employ Max Weber’s distinction between instrumental rationality and value-rationality in social action. In particular, we compare two different approaches to the role of research in sustainability transformation: (1 Performance-based approaches that measure performance and set up sustainability indicator targets and benchmarks to motivate the agents in the food system to change; (2 Values-based approaches that aim at communicating and mediating sustainability values to enable coordinated and cooperative action to transform the food system. We identify their respective strengths and weaknesses based on a cross-case analysis of four cases, and propose that the two approaches, like Weber’s two types of rationality, are complementary-because they are based on complementary observer stances—and that an optimal in-between approach therefore cannot be found. However, there are options for reflexive learning by observing one perspective-and its possible blind spots-from the vantage point of the other, so we suggest that new strategies for sustainability transformation can be found based on reflexive rationality as a third and distinct type of rationality.

  20. Sustainability as the key to prioritize investments in public infrastructures

    International Nuclear Information System (INIS)

    Pardo-Bosch, Francesc; Aguado, Antonio

    2016-01-01

    Infrastructure construction, one of the biggest driving forces of the economy nowadays, requires a huge analysis and clear transparency to decide what projects have to be executed with the few resources available. With the aim to provide the public administrations a tool with which they can make their decisions easier, the Sustainability Index of Infrastructure Projects (SIIP) has been defined, with a multi-criteria decision system called MIVES, in order to classify non-uniform investments. This index evaluates, in two inseparable stages, the contribution to the sustainable development of each infrastructure project, analyzing its social, environmental and economic impact. The result of the SIIP allows to decide the order with which projects will be prioritized. The case of study developed proves the adaptability and utility of this tool for the ordinary budget management.

  1. Sustainability as the key to prioritize investments in public infrastructures

    Energy Technology Data Exchange (ETDEWEB)

    Pardo-Bosch, Francesc, E-mail: francesc.pardo@upc.edu [Departament d' Enginyeria Civil i Ambiental, Universitat Politècnica de Catalunya - Barcelona Tech. (Spain); Political Science Department, University of California - Berkeley (United States); Aguado, Antonio, E-mail: antonio.aguado@upc.edu [Departament d' Enginyeria Civil i Ambiental, Universitat Politècnica de Catalunya - Barcelona Tech. (Spain)

    2016-09-15

    Infrastructure construction, one of the biggest driving forces of the economy nowadays, requires a huge analysis and clear transparency to decide what projects have to be executed with the few resources available. With the aim to provide the public administrations a tool with which they can make their decisions easier, the Sustainability Index of Infrastructure Projects (SIIP) has been defined, with a multi-criteria decision system called MIVES, in order to classify non-uniform investments. This index evaluates, in two inseparable stages, the contribution to the sustainable development of each infrastructure project, analyzing its social, environmental and economic impact. The result of the SIIP allows to decide the order with which projects will be prioritized. The case of study developed proves the adaptability and utility of this tool for the ordinary budget management.

  2. Loyalty Card Promotional Activity in Budget Hotel

    OpenAIRE

    Teng, Fei

    2010-01-01

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

  3. Jackson Revenue Budget

    Data.gov (United States)

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

  4. 10 Budget-Savvy Content Management Strategies

    Science.gov (United States)

    Hillis, David J.

    2004-01-01

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

  5. CAUT Analysis of Federal Budget 2013

    Science.gov (United States)

    Canadian Association of University Teachers, 2013

    2013-01-01

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

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

    Science.gov (United States)

    Starck, P L; Bailes, B

    1996-01-01

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

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

    OpenAIRE

    Buell, Richard C.

    2002-01-01

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

  8. 76 FR 4440 - Privacy Act of 1974; Report of Modified or Altered System of Records

    Science.gov (United States)

    2011-01-25

    ... DEPARTMENT OF HEALTH AND HUMAN SERVICES Centers for Disease Control and Prevention Privacy Act of....'' HHS is proposing to add the following Breach Response Routine Use Language to comply with the Office of Management and Budget (OMB) Memoranda (M) 07-16, Safeguarding Against and responding to the Breach...

  9. 76 FR 4458 - Privacy Act of 1974; Report of Modified or Altered System of Records

    Science.gov (United States)

    2011-01-25

    ... DEPARTMENT OF HEALTH AND HUMAN SERVICES Centers for Disease Control and Prevention Privacy Act of... proposing to add the following Breach Response Routine Use Language to comply with the Office of Management and Budget (OMB) Memoranda (M) 07-16, Safeguarding Against and Responding to the Breach of Personally...

  10. 77 FR 22755 - Sunshine Act Meeting; Notice of Meeting of the Broadcasting Board of Governors

    Science.gov (United States)

    2012-04-17

    ... BROADCASTING BOARD OF GOVERNORS Sunshine Act Meeting; Notice of Meeting of the Broadcasting Board of Governors DATE AND TIME: Friday, April 20, 2012, 10 a.m. PLACE: Office of Cuba Broadcasting, 4201... Strategy and Budget Committee on the implementation of the BBG strategy and a report from the Governance...

  11. Effects of globalization on state budgeting system in Ukraine

    Directory of Open Access Journals (Sweden)

    Bobukh S.О.

    2017-06-01

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

  12. Learning Our Way to Sustainability

    Science.gov (United States)

    Wals, Arjen E. J.

    2011-01-01

    Should environmental education (EE) and education for sustainable development (ESD) try to change students' behaviours or should it focus on capacity building and critical thinking? The latter is more likely to lead to a citizenry that can examine new challenges and act wisely. New forms of learning are entering the arena of EE and ESD such as…

  13. Centralization versus Delegation in an Experimental Capital Budgeting Setting

    Directory of Open Access Journals (Sweden)

    Markus C. Arnold

    2011-04-01

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

  14. Biotechnology: a tool for sustainable innovation in agriculture

    International Nuclear Information System (INIS)

    Nocera, Rachele

    2015-01-01

    Feed 9.6 billion people, according to UN projections, will populate the planet in 2050. This is the challenge that agriculture is called to deal and that will be one of the topics carriers EXPO 2015. The answer to food needs of a population growing, in particular in the Countries in the developing world, will certainly not unique, but the road seems marked: it is that of an i ntensification sustainable a griculture, supported by innovation and research, able to enhance agricultural yields without adding to the budget input necessary for the production (energy, earth, water). [it

  15. The Budget Policy in the Context of Economic Transformations

    Directory of Open Access Journals (Sweden)

    Pasichnik Vladimir A.

    2017-12-01

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

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

    Directory of Open Access Journals (Sweden)

    Mariya V. Fedotova

    2018-05-01

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

  17. Sustained volunteerism: justification, motivation and management

    NARCIS (Netherlands)

    Renes, R.J.

    2005-01-01

    In a society such as ours, where the tendency exists to always weigh costs against benefits (“what’s in it for me?”), unselfish volunteerism seems difficult to understand. An unselfish act such as sustained volunteerism lacks clear-cut, visible extrinsic rewards or benefits. The present thesis tries

  18. The Budget. Introduction to Financial Management.

    Science.gov (United States)

    Strong, Dexter K.

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

  19. Reading a District Budget: Reporter Guide

    Science.gov (United States)

    McNeil, Michele

    2013-01-01

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

  20. HANFORD SITE SUSTAINABILITY PROGRAM RICHLAND WASHINGTON - 12464

    Energy Technology Data Exchange (ETDEWEB)

    FRITZ LL

    2012-01-12

    In support of implementation of Executive Order (EO) 13514, Federal Leadership in Environmental, Energy and Economic Performance, the Hanford Site Sustainability Plan was developed to implement strategies and activities required to achieve the prescribed goals in the EO as well as demonstrate measurable progress in environmental stewardship at the Hanford Site. The Hanford Site Sustainability Program was developed to demonstrate progress towards sustainability goals as defined and established in Executive Order (EO) 13514, Federal Leadership in Environmental, Energy and Economic Performance; EO 13423, Strengthening Federal Environmental, Energy and Transportation Management, and several applicable Energy Acts. Multiple initiatives were undertaken in Fiscal Year (FY) 2011 to implement the Program and poise the Hanford Site as a leader in environmental stewardship. In order to implement the Hanford Site Sustainability Program, a Sustainability Plan was developed in conjunction with prime contractors, two U.S. Department of Energy (DOE) Offices, and key stakeholders to serve as the framework for measuring progress towards sustainability goals. Based on the review of these metrics and future plans, several activities were initiated to proactively improve performance or provide alternatives for future consideration contingent on available funding. A review of the key metric associated with energy consumption for the Hanford Site in FY 2010 and 2011 indicated an increase over the target reduction of 3 percent annually from a baseline established in FY 2003 as illustrated in Figure 1. This slight increase was attributed primarily from the increased energy demand from the cleanup projects funded by the American Recovery and Reinvestment Act (ARRA) in FY 2010 and 2011. Although it is forecasted that the energy demand will decrease commensurate with the completion of ARRA projects, several major initiatives were launched to improve energy efficiency.

  1. National strategy of ecological transition towards sustainable development 2015-2020

    International Nuclear Information System (INIS)

    2014-05-01

    In 2015, the energy transition law for green growth is creating a momentum which removes obstacles, boosts initiatives and enables everyone to act. All stakeholders, local authorities, NGO's, businesses and citizens are gradually building a new social model that combines economic, ecological and human progress. Building on that momentum, the national strategy of ecological transition towards sustainable development (SNTEDD) 2015-2020 replaces the national sustainable development strategy 2010-2013 by setting us on a new path to sustainable development. The national strategy of ecological transition towards sustainable development ensures the consistency of public policies and facilitates people's ownership

  2. Taking Another Path: Community-Based Budgeting

    Science.gov (United States)

    Malinowski, Matthew J.; Davis, Darlene G.

    2011-01-01

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

  3. Project safety as a sustainable competitive advantage.

    Science.gov (United States)

    Rechenthin, David

    2004-01-01

    To be consistently profitable, a construction company must complete projects in scope, on schedule, and on budget. At the same time, the nature of the often high-risk work performed by construction companies can result in high accident rates. Clients and other stakeholders are placing increasing pressure on companies to decrease those accident rates. Clients routinely demand copies of safety plans and evidence of past results at the "pre-qualification" or "request for proposal" stages of the procurement process. Are high accident rates and the associated costs just a part of business? Companies that deliver on scope, schedule, and budget have a competitive advantage. Is it possible for projects with low accident rates to use it as a competitive advantage? Is the value added by safety just a temporary or parity issue, or does a successful safety program offer significant advantage to the company and the client? This article concludes that in the case of a high-risk industry, such as the construction industry, an organization with a successful safety program can promote safety performance as a sustainable competitive advantage. It is a choice the company can make.

  4. Modulating Reward Induces Differential Neurocognitive Approaches to Sustained Attention.

    Science.gov (United States)

    Esterman, Michael; Poole, Victoria; Liu, Guanyu; DeGutis, Joseph

    2017-08-01

    Reward and motivation have powerful effects on cognition and brain activity, yet it remains unclear how they affect sustained cognitive performance. We have recently shown that a variety of motivators improve accuracy and reduce variability during sustained attention. In the current study, we investigate how neural activity in task-positive networks supports these sustained attention improvements. Participants performed the gradual-onset continuous performance task with alternating motivated (rewarded) and unmotivated (unrewarded) blocks. During motivated blocks, we observed increased sustained neural recruitment of task-positive regions, which interacted with fluctuations in task performance. Specifically, during motivated blocks, participants recruited these regions in preparation for upcoming targets, and this activation predicted accuracy. In contrast, during unmotivated blocks, no such advanced preparation was observed. Furthermore, during motivated blocks, participants had similar activation levels during both optimal (in-the-zone) and suboptimal (out-of-the-zone) epochs of performance. In contrast, during unmotivated blocks, task-positive regions were only engaged to a similar degree as motivated blocks during suboptimal (out-of-the-zone) periods. These data support a framework in which motivated individuals act as "cognitive investors," engaging task-positive resources proactively and consistently during sustaining attention. When unmotivated, however, the same individuals act as "cognitive misers," engaging maximal task-positive resources only during periods of struggle. Published by Oxford University Press 2016.

  5. Comments on the NRC Safety Research Program budget

    International Nuclear Information System (INIS)

    1979-07-01

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

  6. Small business, cash budgets and general practice.

    Science.gov (United States)

    Jackson, A R

    1991-01-01

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

  7. Water Budget Tool

    Science.gov (United States)

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

  8. Budget and Actuals

    Data.gov (United States)

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

  9. Efficiency of the state support for the sustainable development of the real production sector in Russia

    Directory of Open Access Journals (Sweden)

    Vasilyeva Elena

    2017-01-01

    Full Text Available Sustained and inclusive economic growth is necessary for achieving sustainable development. While economic growth and employment are important for economic security, access to financial services is an essential component of inclusive growth. In the conditions of prolonged crisis the sustainable development of the cities, as well as the real production sector in general, establishes some special requirements to the use of means of the federal budget for the state support of organizations. Reducing of some expenses is inevitable. At the same time the principle of the effective use of the budgetary funds is very urgent. During the research the indicators of activities of the enterprises with the state participation were studied including public companies, companies quoted at the exchange; credit institutions, systemically important companies; companies realizing innovative programs. The authors insist that the efficiency evaluation of the use of means of the government budget should be based on the comparison of the surplus of products from the state support and the amount of the state support for each industry. According the result of the research the conclusions about the low efficiency of the use of state support in the organizations are made in the article. According to the authors’ opinion, it is connected with the actually estimate order of financing. The transition from the estimate financing to the project financing is suggested and proved in the article.

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

    Science.gov (United States)

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

    2015-01-01

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

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

    Science.gov (United States)

    Kalenscher, Tobias

    2015-01-01

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

  12. 75 FR 31421 - Atlantic Coastal Fisheries Cooperative Management Act Provisions; Application for Exempted...

    Science.gov (United States)

    2010-06-03

    ... comments. SUMMARY: The Acting Director, Office of Sustainable Fisheries, has made a preliminary... Cape May Court House, New Jersey, contains all the required information and warrants further..., Office of Sustainable Fisheries, NMFS, 1315 East-West Highway, Room 13362, Silver Spring, MD 20910. Mark...

  13. The institutional logics of local government budget in Indonesia

    Directory of Open Access Journals (Sweden)

    Palupi Ade

    2017-01-01

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

  14. Evaluation of Sustainable Practices within Project Management Methods

    Directory of Open Access Journals (Sweden)

    Shah Satya

    2017-01-01

    Full Text Available The purpose of this research study is to investigate some of the sustainable practices within projects with a focus on social projects. The different research methodologies applied through this research consisted both primary and secondary research, including literature review and through case study. The stakeholder’s behavioural needs towards acting and implementing sustainable practices led to the adoption of sustainable practices within projects which are managed across profit and non-profit organisations. Nevertheless, lack of sustainable behaviour was outlined, and henceforth the integration of sustainable development within social projects is crucially important as such projects were identified as the drivers toward educating the society in order to help to produce generations of people who would be more sustainably aware. Currently, sustainable development is very often taken into account when it comes to managing projects. Nevertheless, if the adoption of sustainable practices is well established in some sectors such as construction, literature tends to demonstrate a lack of information regarding other sectors, especially within social projects. This research aims to investigate the adoption of sustainable practices within social projects and therefore to satisfy a literature gap.

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

    OpenAIRE

    Jack Diamond

    2002-01-01

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

  16. Seasonal Evaporation and Surface Energy Budget Estimation Across an Arid Agricultural Region in Saudi Arabia: Quantifying Groundwater Extraction

    Science.gov (United States)

    Aragon, B.; Huang, D.; Houborg, R.; Dasari, H. P.; Hoteit, I.; McCabe, M.

    2017-12-01

    In arid-land agricultural environments, knowledge of the water and energy budget is critical in order to sustainably manage the allocation and use of water resources. Using long-term weather reanalysis data from the Weather Research and Forecasting (WRF) model and a time-series record of Landsat 8 imagery, we apply the Priestly-Taylor Jet Propulsion Lab (PT-JPL) model to estimate the energy budget over the Al Jawf agricultural region in the north of Saudi Arabia. This zone generates a significant proportion of the agricultural production in Saudi Arabia and consumes an important fraction of the non-renewable water resources. This research contributes towards efforts seeking to quantify the precise amount of water that is used in agriculture - a difficult variable given that the overwhelming majority of supply comes from groundwater extraction. Results of this research can be used to improve crop management and to mitigate aquifer over-exploitation by monitoring the indiscriminate use of water and establishing bounds around the rates of groundwater withdrawal.

  17. 40 CFR 96.85 - NOX Budget opt-in permit contents.

    Science.gov (United States)

    2010-07-01

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

  18. 40 CFR 97.85 - NOX Budget opt-in permit contents.

    Science.gov (United States)

    2010-07-01

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

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

    Science.gov (United States)

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

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

    Science.gov (United States)

    McKenzie, Anne; Bishop, Anna

    2009-01-01

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

  1. 14 CFR 1260.72 - Adherence to original budget estimates.

    Science.gov (United States)

    2010-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Frolova Larysa V

    2016-08-01

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

  3. Sustainable development, challenges and priorities

    International Nuclear Information System (INIS)

    Soltani Arabshahi, S.

    2003-01-01

    This article primarily introduces a general overview of the concept of sustainable development along with its formation and expansion process. After defining the concept, followed by an analysis of certain principles on how s ustainable development management h as so far been implemented, some arguments against those principles are presented. The article emphasize on the fact that ever since the concept of sustainable development has emerged, highly industrialized countries perceived it as o nging development m erely in its materialistic sense, with little respect to preserving the nature. while developing countries are held responsible to cooperate, coordinate and act in with international directives on environment protection, industrialized countries, in addition to changing their production and consumption patterns, must be committed to provided financial resources and transfer the needed environmentally sound technologies the developing world. The author finally suggests an number of guidelines as to how sustainable development may be achieved Iran

  4. Brazil's Petrobras chops 1992 capital budget

    International Nuclear Information System (INIS)

    Anon.

    1992-01-01

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

  5. Uncertainty Propagation in an Ecosystem Nutrient Budget.

    Science.gov (United States)

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

  6. Health impact assessment of Ontario's green energy and green economy act. The roles of environmental informatics in sustainability

    Energy Technology Data Exchange (ETDEWEB)

    Rattle, Robert

    2013-07-01

    Renewable energy received a boost in Ontario, Canada with the Green Energy and Green Economy Act (GEGEA), ushering in a new Feed-in-Tariff (FIT) program modelled on programs from Germany, Spain, Denmark and other jurisdictions. Information about lessons learned elsewhere has clearly benefited the Ontario experience. Part of the Ontario program included streamlining the impact assessment process to facilitate the swift development of provincial renewable energy capacities. In this context, the GEGEA has been remarkably successful, generating renewable energy sector capacities, resources, projects and their spin-off benefits in Ontario, along with more sustainable electricity system. Environmentalists along with industry continue to laud the benefits of renewable energy and the GEGEA, and with good reason. Renewable energy generation in Ontario has grown from to 2 per cent in 2012 and is expected to reach 10 per cent in 2013. (orig.)

  7. Optimal fiscal policy rule for achieving fiscal sustainability: A Japanese case study

    OpenAIRE

    Yoshino, Naoyuki; Mizoguchi, Tetsuro; Taghizadeh-Hesary, Farhad

    2015-01-01

    Japan's debt-to-gross domestic product (GDP) ratio is the highest among Organisation for Economic Co-operation and Development (OECD) countries. This paper will firstly answer the question of whether Japanese government debt is sustainable. Next, while the Domar condition and Bohn's condition are often used in the literature to check whether a government's debt situation is in a dangerous zone, this paper will show that the Domar condition is obtained only from the government budget constrain...

  8. California Adult Education End-of-Year Progress Report to the Legislature: Implementation of the Workforce Investment Act (WIA) Title II. Program Year 2008. July 1, 2007 to June 30, 2008

    Science.gov (United States)

    CASAS - Comprehensive Adult Student Assessment Systems (NJ1), 2009

    2009-01-01

    The Federal Workforce Investment Act (WIA) Title II, Adult Education and Family Literacy Act provides funding for states and territories to provide instruction in English as a Second Language (ESL), Adult Basic Education (ABE), and Adult Secondary Education (ASE) to adults in need of these literacy services. California State Budget Act language…

  9. California Adult Education End-of-Year Progress Report to the Legislature: Implementation of the Workforce Investment Act (WIA) Title II. Program Year 2009. July 1, 2008 to June 30, 2009

    Science.gov (United States)

    CASAS - Comprehensive Adult Student Assessment Systems (NJ1), 2010

    2010-01-01

    The Federal Workforce Investment Act (WIA) Title II, Adult Education and Family Literacy Act provides funding for states and territories to provide instruction in English as a Second Language (ESL), Adult Basic Education (ABE), and Adult Secondary Education (ASE) to adults in need of these literacy services. California State Budget Act language…

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

    Science.gov (United States)

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

    2013-01-01

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

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

    Science.gov (United States)

    Schick, Allen G.; Hills, Frederick S.

    1982-01-01

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

  12. PUBLIC EXPENDITURE ON HEALTH IN LOCAL BUDGETS

    Directory of Open Access Journals (Sweden)

    Cristinel ICHIM

    2017-06-01

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

  13. The Dynamic Definition of the Advertising Campaign Budget

    OpenAIRE

    Ostrianyn Serhii O.

    2017-01-01

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

  14. Use of elicitors as an approach for sustainable agriculture

    African Journals Online (AJOL)

    Yomi

    2010-12-29

    Dec 29, 2010 ... elicitors act in cellular defense mechanism of crops, to improve protection and management for sustainable ... mechanisms governing resistance to plant diseases and therefore could ..... Emerging MAP kinase pathways in ...

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

    Science.gov (United States)

    Roll, Frederick G

    2003-01-01

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

  16. The forgotten R and D budget

    International Nuclear Information System (INIS)

    Hunt, R.; Mohsberg, J.

    1992-01-01

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

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

    Science.gov (United States)

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

    2015-01-01

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

  18. Equity, sustainability and governance in urban settings.

    Science.gov (United States)

    Rice, Marilyn; Hancock, Trevor

    2016-03-01

    In this commentary the urban setting is explored from the perspective of ecological sustainability and social equity. Urban-related issues are highlighted related to social inequality, deficits in urban infrastructures, behavior-related illnesses and risks, global ecological changes, and urban sprawl. Approaches to addressing these issues are described from the perspective of urban governance, urban planning and design, social determinants of health, health promotion, and personal and community empowerment. Examples of successful strategies are provided from Latin America, including using participatory instruments (assessments, evaluation, participatory budgeting, etc.), establishing intersectoral committees, increasing participation of civil society organizations, and developing virtual forums and networks to channel participatory and collaborative processes. A way forward is proposed, using the urban setting to show the imperative of creating intersectoral policies and programs that produce environments that are both healthy and sustainable. It will be important to include new forms of social participation and use social media to facilitate citizen decision-making and active participation of all sectors of society, especially excluded groups. © The Author(s) 2015.

  19. 40 CFR 60.4140 - State trading budgets.

    Science.gov (United States)

    2010-07-01

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

  20. 7 CFR 1209.50 - Budget and expenses.

    Science.gov (United States)

    2010-01-01

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

  1. 7 CFR 1218.50 - Budget and expenses.

    Science.gov (United States)

    2010-01-01

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

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

    Science.gov (United States)

    McLaren, M. Bruce

    1994-01-01

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

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

    DEFF Research Database (Denmark)

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

    2014-01-01

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

  4. The China Development Bank and Sustainable Development

    Directory of Open Access Journals (Sweden)

    Valentina Levanchuk

    2016-11-01

    Full Text Available In this article, the author presents an empirical study of sustainable banking in China and examines the flagship China DevelopmentBank (CDB. The CDB is directly supervised by the State Council of the People’s Republic of China and is one ofthe largest state-owned financial institutions in the country. Its overseas lending is growing rapidly; it increasingly acts as aglobal player, influenced by a variety of international actors. Using the mercantilist framework, the author investigates how the CDB’s social policies diverge from those set by the Chinese authorities. The analysis discusses CDB’s policy variations that are not in line with government interests or prescribed directly by governmental bodies. It concludes that the bank has been active in developing and establishing its own corporate strategy for implementing the concept of sustainable development to promote a balanced development of the economy, society and the environment. That strategy contains the norms and rules set by Chinese regulatory agencies with regard to social and environmental areas, as well as important elements ofthe international practice of corporate responsibility and sustainable funding. The CDB is most likely driven by its desire tobe considered internationally a good corporate citizen and often acts independently from governmental guidance, which insome sense undermines mercantilist perceptions.

  5. Multi-unit auctions with budget-constrained bidders

    Science.gov (United States)

    Ghosh, Gagan Pratap

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

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

    National Research Council Canada - National Science Library

    O'Neill, June

    1998-01-01

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

  7. SUSTAINABLE DEVELOPMENT: THINK GLOBAL, ACT LOCAL – A CASE STUDY IN IGHIU, ROMANIA

    Directory of Open Access Journals (Sweden)

    L. Baltador

    2015-06-01

    Full Text Available Sustainable development refers to the fair usage of the resources, so that future generations can be able to satisfy their needs, as well. For this to happen, a new paradigm on how economic development is being carried out is imperative. Thus, inter-national treaties on mitigating Climate Change, bio-diversity and fighting poverty and other such matters have been signed by most states. At local level, the problems appear more concrete, and thus, the practical solutions are (or appear to be sometimes in opposition to what is needed for a sustainable way of handling things. This paper aims to present an instrument, which can be used by the local authorities to overcome this impediment. The Integrated Management System (I.M.S. aims to contribute to a better communication between the local stakeholders, citizens and local authorities, which, in the end, can lead to a more sus-tainable future. For this, we will analyze first steps towards implementing the IMS in the village of Ighiu, Alba County, on the basis of the minimum requirements developed by the Champ project.

  8. Sediment budgets as an organizing framework in fluvial geomorphology

    Science.gov (United States)

    Leslie Reid; Thomas Dunne

    2016-01-01

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

  9. 45 CFR 233.32 - Payment and budget months (AFDC).

    Science.gov (United States)

    2010-10-01

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

  10. Defense budget control in the event of emergency

    OpenAIRE

    Sakunaka, Masakazu

    2013-01-01

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

  11. Budget Setting Strategies for the Company's Divisions

    NARCIS (Netherlands)

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

    1997-01-01

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

  12. Optimal Referral Reward Considering Customer’s Budget Constraint

    Directory of Open Access Journals (Sweden)

    Dan Zhou

    2015-12-01

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

  13. 78 FR 49524 - Privacy Act of 1974; CMS Computer Match No. 2013-08; HHS Computer Match No. 1309

    Science.gov (United States)

    2013-08-14

    ... individuals applying for and receiving Federal benefits. Section 7201 of the Omnibus Budget Reconciliation Act... findings before reducing, suspending, terminating, or denying an individual's benefits or payments. This...; a Cost Sharing Reduction (CSR) under Section 1402 of the ACA; Medicaid and the Children's Health...

  14. Definition and use of Solution-focused Sustainability Assessment: A novel approach to generate, explore and decide on sustainable solutions for wicked problems.

    Science.gov (United States)

    Zijp, Michiel C; Posthuma, Leo; Wintersen, Arjen; Devilee, Jeroen; Swartjes, Frank A

    2016-05-01

    This paper introduces Solution-focused Sustainability Assessment (SfSA), provides practical guidance formatted as a versatile process framework, and illustrates its utility for solving a wicked environmental management problem. Society faces complex and increasingly wicked environmental problems for which sustainable solutions are sought. Wicked problems are multi-faceted, and deriving of a management solution requires an approach that is participative, iterative, innovative, and transparent in its definition of sustainability and translation to sustainability metrics. We suggest to add the use of a solution-focused approach. The SfSA framework is collated from elements from risk assessment, risk governance, adaptive management and sustainability assessment frameworks, expanded with the 'solution-focused' paradigm as recently proposed in the context of risk assessment. The main innovation of this approach is the broad exploration of solutions upfront in assessment projects. The case study concerns the sustainable management of slightly contaminated sediments continuously formed in ditches in rural, agricultural areas. This problem is wicked, as disposal of contaminated sediment on adjacent land is potentially hazardous to humans, ecosystems and agricultural products. Non-removal would however reduce drainage capacity followed by increased risks of flooding, while contaminated sediment removal followed by offsite treatment implies high budget costs and soil subsidence. Application of the steps in the SfSA-framework served in solving this problem. Important elements were early exploration of a wide 'solution-space', stakeholder involvement from the onset of the assessment, clear agreements on the risk and sustainability metrics of the problem and on the interpretation and decision procedures, and adaptive management. Application of the key elements of the SfSA approach eventually resulted in adoption of a novel sediment management policy. The stakeholder

  15. Negotiating Creativity on a Small Budget

    DEFF Research Database (Denmark)

    Andersen, Mads Møller

    2018-01-01

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

  16. Reagan's budget slashes geophysics R&D

    Science.gov (United States)

    Richman, Barbara T.

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

  17. WFIRST: Coronagraph Systems Engineering and Performance Budgets

    Science.gov (United States)

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

    2018-01-01

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

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

    Indian Academy of Sciences (India)

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

  19. 40 CFR 60.4122 - Information requirements for Hg budget permit applications.

    Science.gov (United States)

    2010-07-01

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

  20. 42 CFR 412.352 - Budget neutrality adjustment.

    Science.gov (United States)

    2010-10-01

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