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Sample records for sustainable budget act

  1. The 2014 Budget Act: Selected Legal Aspects

    Directory of Open Access Journals (Sweden)

    Andrzej Borodo

    2014-03-01

    Full Text Available The Budget Act for the year 2014 raises legal questions in the context of the provisions of the Constitution as well as the Public Finance Act from 2009. Polish constitutional provisions relating to the state budget may be described as too general. They specify the requirements with regard to the Budget Act only to a limited extent.

  2. The 2015 Budget Act and proposals for amendments of the Budget Act in Poland

    Directory of Open Access Journals (Sweden)

    Andrzej Borodo

    2015-03-01

    Full Text Available The article presents the legal content and system of the 2015 Budget Act and the legal significance of its regulations. In the paper there are also proposals to the new structure Polish Budget Act. The present system of the Budget Act does not include the revenues and expenditure of certain state funds (especially the National Road Fund and finances of State Treasury companies. The current system weakens the control function and budgetary power of the Parliament. New Polish system of the Budget Act should contain the general budget and several special budgets.

  3. The Polish Budget Act for 2016: Legal Issues

    Directory of Open Access Journals (Sweden)

    Andrzej Borodo

    2016-06-01

    Full Text Available The article presents the legal content and system of the 2016 Budget Act and the legal significance of its regulations. The Budget Act for 2016 contains three parts: the state budget (general budget, complementary budgets, other legal provisions. The state revenues, expenditure, expenses, salaries, rates of some state levies are determined in the Budget Act. The regulations of the Budget Act relate to the financial activity of government and other parts of the state. The complex Budget Act contains provisions resulting from the many legal acts.

  4. Budgeting Issues in the Act on Metropolitan Unions

    Directory of Open Access Journals (Sweden)

    Małgorzata Ofiarska

    2016-06-01

    Full Text Available Resolved in 2015 the act on metropolitan unions was meant to be a legal instrument with complex character. It included regulations concerning constitution and tasks of the unions and basics of budget management, as well the budgetary procedures. They are not exhaustive regulations and some of them may be even regarded as needless from point of view of correct legislative standards. However, for the metropolitan unions budgeting issues, the regulations have no comprehensive nature and basically they are only an outline of the financial status concept, including budgetary one, of these entities. The metropolitan union's financial law and budgeting position must be therefore shaped using regulations taken from separate laws, especially, the law on public finances and the law on regional accounting chambers.

  5. The ACTS Center for Software Sustainability

    Energy Technology Data Exchange (ETDEWEB)

    Leroy, Drummond-Lewis [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Marques, Osni A. [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States)

    2011-09-30

    This report covers the activities carried out by the project The ACTS Center for Software Sustainability, whose proposal was submitted to ASCR in 2007. These activities have their roots in the project Advanced Computational Testing Software (ACTS) Toolkit, which was part of the DOE2000 Program. Driven by the state of the software, the technology and the nature of the tools in the Toolkit, the project was reformulated in a project that better represented the goals and activities within ACTS, An Expanded Framework for the Advanced CompuTational Software (ACTS) Collection. At the heart of this project was the consolidation of lessons learned and demands from the computational science community that guided us to the creation of the now well-known DOE ACTS Collection. The goal of the project was to increase the pay-off of DOE ASCR investment in the development of the general purpose tools in the DOE ACTS Collection, reduce the duplication of efforts, and minimize the development time of high-end computer applications while maximizing the life of the codes.

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

    OpenAIRE

    Udeh Francis Nnoli; Sopekan Sam Adeyemi; Oraka Azubuike Onuora

    2017-01-01

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

  7. 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.

  8. Negative global phosphorus budgets challenge sustainable intensification of grasslands

    NARCIS (Netherlands)

    Sattari, S.Z.; Bouwman, A.F.|info:eu-repo/dai/nl/090428048; Rodríquez, R. Martinez; Beusen, A.H.W.|info:eu-repo/dai/nl/109357302; van Ittersum, M.K.

    2016-01-01

    Grasslands provide grass and fodder to sustain the growing need for ruminant meat and milk. Soil nutrients in grasslands are removed through withdrawal in these livestock products and through animal manure that originates from grasslands and is spread in croplands. This leads to loss of soil

  9. Negative global phosphorus budgets challenge sustainable intensification of grasslands

    NARCIS (Netherlands)

    Sattari, S.Z.; Bouwman, A.F.; Martinez Rodríguez, R.; Beusen, A.H.W.; Ittersum, Van M.K.

    2016-01-01

    Grasslands provide grass and fodder to sustain the growing need for ruminant meat and milk. Soil nutrients in grasslands are removed through withdrawal in these livestock products and through animal manure that originates from grasslands and is spread in croplands. This leads to loss of soil

  10. 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…

  11. Expenditure Rules Related to Government Budget (under the Public Finance Act 2009

    Directory of Open Access Journals (Sweden)

    Małgorzata Cilak

    2013-10-01

    Full Text Available The article is devoted to expenditure rules related to government budget, specified in Public Finance Act. The object of analysis is the legal con-struction and functioning of expenditure rules. The article tries to respond on a question of effectiveness of these restrictions of conduct of budgetary policy. The analysis covers the rules in articles 112a–112d and 86 of Public Finance Act.

  12. 76 FR 67764 - Finance, Budget & Program Committee Board of Directors Meeting; Sunshine Act

    Science.gov (United States)

    2011-11-02

    ... From the Federal Register Online via the Government Publishing Office NEIGHBORHOOD REINVESTMENT CORPORATION Finance, Budget & Program Committee Board of Directors Meeting; Sunshine Act Time & Date: 10 a.m., Thursday, November 3, 2011. Place: 1325 G Street, NW., Suite 800, Boardroom, Washington, DC 20005. Status...

  13. 76 FR 55125 - Finance, Budget & Program Committee Meeting of the Board of Directors; Sunshine Act

    Science.gov (United States)

    2011-09-06

    ... From the Federal Register Online via the Government Publishing Office NEIGHBORHOOD REINVESTMENT CORPORATION Finance, Budget & Program Committee Meeting of the Board of Directors; Sunshine Act TIME AND DATE: 2 p.m., Wednesday, September 7, 2011 PLACE: 1325 G Street, NW., Suite 800, Boardroom, Washington, DC...

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

    Science.gov (United States)

    2013-11-01

    ... From the Federal Register Online via the Government Publishing Office 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 Meeting. STATUS: Open. CONTACT PERSON...

  15. 77 FR 56238 - Finance, Budget & Program. Committee Meeting of the Board of Directors; Sunshine Act

    Science.gov (United States)

    2012-09-12

    ... From the Federal Register Online via the Government Publishing Office NEIGHBORHOOD REINVESTMENT CORPORATION Finance, Budget & Program. Committee Meeting of the Board of Directors; Sunshine Act TIME & DATE: 3 p.m., Thursday, September 20, 2012. PLACE: 1325 G Street NW., Suite 800, Boardroom, Washington, DC...

  16. 78 FR 24438 - Board of Directors Finance, Budget & Program Committee: Sunshine Act Meeting

    Science.gov (United States)

    2013-04-25

    ... From the Federal Register Online via the Government Publishing Office NEIGHBORHOOD REINVESTMENT CORPORATION Board of Directors Finance, Budget & Program Committee: Sunshine Act Meeting TIME AND DATE: 1:00 p.m., Thursday, May 2, 2013. PLACE: 1325 G Street NW., Suite 800, Boardroom, Washington, DC 20005...

  17. 78 FR 8193 - Sunshine Act Meeting; Finance, Budget & Program Committee Meeting of the Board of Directors

    Science.gov (United States)

    2013-02-05

    ... From the Federal Register Online via the Government Publishing Office NEIGHBORHOOD REINVESTMENT CORPORATION Sunshine Act Meeting; Finance, Budget & Program Committee Meeting of the Board of Directors TIME & DATE: 2:00 p.m., Wednesday, February 13, 2013. PLACE: 1325 G Street NW., Suite 800, Boardroom...

  18. 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

    ... PROCEDURES Paperwork Reduction Act Control Numbers § 11.201 Office of Management and Budget (OMB) control... 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...

  19. 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...

  20. 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.

  1. 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

  2. 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.

  3. 78 FR 53790 - Sunshine Act Meeting; Finance, Budget and Program Committee Meeting of the Board of Directors

    Science.gov (United States)

    2013-08-30

    ... From the Federal Register Online via the Government Publishing Office NEIGHBORHOOD REINVESTMENT CORPORATION Sunshine Act Meeting; Finance, Budget and Program Committee Meeting of the Board of Directors TIME and DATE: 1:00 p.m., Monday, September 9, 2013. ] PLACE: 999 North Capitol St NE., Suite 900...

  4. 77 FR 68155 - Finance, Budget & Program Committee Meeting of the Board of Directors; Sunshine Act Meeting Notice

    Science.gov (United States)

    2012-11-15

    ... From the Federal Register Online via the Government Publishing Office NEIGHBORHOOD REINVESTMENT CORPORATION Finance, Budget & Program Committee Meeting of the Board of Directors; Sunshine Act Meeting Notice TIME and DATE: 9:00 a.m., Tuesday, November 20, 2012. PLACE: 1325 G Street NW., Suite 800, Boardroom...

  5. 77 FR 24538 - Sunshine Act Meeting Notice; Finance, Budget & Program; Committee Meeting of the Board of Directors

    Science.gov (United States)

    2012-04-24

    ... From the Federal Register Online via the Government Publishing Office NEIGHBORHOOD REINVESTMENT CORPORATION Sunshine Act Meeting Notice; Finance, Budget & Program; Committee Meeting of the Board of Directors TIME AND DATE: 2 p.m., Wednesday, May 2, 2012. PLACE: 1325 G Street NW., Suite 800, Boardroom...

  6. 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

  7. 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

  8. A Defense Budget Primer

    Science.gov (United States)

    1998-12-09

    budget practices. See Appendix D for the actual timetable of congressional action on the FY1999 budget.65 See James V. Saturno , The Appropriations...details, see James V. Saturno , The Appropriations Process and the Congressional69 Budget Act, CRS Report 97-947. Table 6. Milestone Votes on the Defense...James V. Saturno , The74 Appropriations Process and the Congressional Budget Act, CRS Report 97-947. The Budget Enforcement Act of 1990 and subsequent

  9. Sustainability And Planning. Thinking and Acting According to Thermodinamics Laws

    Directory of Open Access Journals (Sweden)

    Antonio Leone

    2014-05-01

    Full Text Available The paper deals with environmental sustainability, in terms of intrinsic vulnerability and thermodynamics laws concepts, applied to urban green infrastructures. This approach gives also the track to build more resilient and complex landscapes. Integrating intrinsic vulnerability and thermodynamics laws concepts, an effective strategy could be conceived to face best management practices in planning more sustainable and healthy cities.

  10. The Reconciliation Provision of the 1974 Congressional Budget Act: Process and Outcomes.

    Science.gov (United States)

    1987-06-01

    Lcdr.v .D.uke, Second Reader Department of Administrative cience Kneale T. Ma..7- _. Dean of Information and Policy ces 2 IId- ABSTRAkCT In the 1950’s...budget officials, as well as private citizens ) could make statements and answer questions of members of the subcommittees concerned (Ref. 9: p. 23

  11. [Bioethics and psychotherapy: which moral assumptions sustain psychotherapeutical acts?].

    Science.gov (United States)

    Figueroa, Gustavo

    2004-02-01

    Since about 1970 biomedical ethics crystallized into a full-fledged discipline. The so called "ethical turn" is a fundamental conceptual challenge for the field of medicine and has generated heated controversy. Today, the ancient psychotherapeutic framework is under the severest strain in its long history. To review the relationship between psychotherapy and the conceptual shift in moral theory. To forge a new model for the patient-physician relationship, speech acts and nature of man derived from a "pragmatic turn" of bioethics. Research findings suggest that behavior, cognitive and psychodynamic psychotherapies are speech-acts constituted by a hierarchy of subordinate acts distributed on three levels: the level of the locutionary act, the act of saying; the level of the illocutionary act (or force), what we do in saying and the level of the perlocutionary act, what we provoke by the fact that we speak. Advances in linguistic research have led to a more sophisticated understanding of how psychotherapy affects ethical issues. These developments point towards a new era of psychotherapeutical theory and practice in which specific modes of psychotherapy can be designed to target specific dilemmas of medical ethics.

  12. Sustainable IT budgeting: a method to determine not to exceed values for annual infrastructure purchases.

    Science.gov (United States)

    Langer, Steve

    2009-08-01

    Picture-archiving and communication systems are complex entities, but at core they consist of compute processors that are networked together to store and retrieve objects. Therein lay fundamental aspects of both performance benchmarking and predicting future costs, provided one can accurately predict trends in both exam volumes and sizes. Hence, determining the correct amount of capital to reserve annually for the information technology infrastructure can be a difficult process for the administrator of a medical center. Both exam volumes and sizes tend to increase over time. In addition, users demand more compute-intensive applications and expect exam delivery to the desktop to be ever timelier despite the increase in size. Against this, storage, compute, and networking costs tend to decrease over time for the same performance level. At the end of the day, the question of whether to budget more or less capital for next year's infrastructure is not trivial. This paper develops a methodology that uses current baseline data to predict the "ampleness" of a budget to meet future needs.

  13. 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

  14. 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...

  15. Recovery Act - Sustainable Transportation: Advanced Electric Drive Vehicle Education Program

    Energy Technology Data Exchange (ETDEWEB)

    Caille, Gary

    2013-12-13

    The collective goals of this effort include: 1) reach all facets of this society with education regarding electric vehicles (EV) and plug–in hybrid electric vehicles (PHEV), 2) prepare a workforce to service these advanced vehicles, 3) create web–based learning at an unparalleled level, 4) educate secondary school students to prepare for their future and 5) train the next generation of professional engineers regarding electric vehicles. The Team provided an integrated approach combining secondary schools, community colleges, four–year colleges and community outreach to provide a consistent message (Figure 1). Colorado State University Ventures (CSUV), as the prime contractor, plays a key program management and co–ordination role. CSUV is an affiliate of Colorado State University (CSU) and is a separate 501(c)(3) company. The Team consists of CSUV acting as the prime contractor subcontracted to Arapahoe Community College (ACC), CSU, Motion Reality Inc. (MRI), Georgia Institute of Technology (Georgia Tech) and Ricardo. Collaborators are Douglas County Educational Foundation/School District and Gooru (www.goorulearning.org), a nonprofit web–based learning resource and Google spin–off.

  16. The effects of the Balanced Budget Act of 1997 on home health and hospice in older adult cancer patients.

    Science.gov (United States)

    Kilgore, Meredith L; Grabowski, David C; Morrisey, Michael A; Ritchie, Christine S; Yun, Huifeng; Locher, Julie L

    2009-03-01

    Home health and hospice services can constitute important elements in the continuum of care for older adults diagnosed with cancer. The Balanced Budget Act (BBA) of 1997 included provisions affecting those services. The first objective of this study is to assess the effect of the BBA of 1997 on home health and hospice service utilization in older cancer patients. The second objective is to estimate the effect of the BBA of 1997 on costs associated specifically with home health and hospice services and on total costs of care. The final objective is to evaluate the effect of the BBA of 1997 on mortality in these patients. Longitudinal analysis using the Surveillance, Epidemiology, and End Results-Medicare Database, covering a service area that includes 26% of the US population. Community-dwelling Medicare beneficiaries 65 years of age and older. Utilization rates of home health and hospice services; costs associated with those services, and total costs of care; and mortality. Home health utilization rates dropped substantially and hospice utilization rates increased after the BBA. Medicare costs for home health services declined as did total Medicare costs but hospice costs increased. There was no discernable effect on mortality rates. The BBA was successful in containing the costs of home health services and resulted in savings in overall costs of care for older cancer patients. Reduction in utilization of home health services did not seem to negatively affect outcomes. The BBA may have contributed to the trend of increasing use of hospice care.

  17. Utilization of home health services before and after the Balanced Budget Act of 1997: what were the initial effects?

    Science.gov (United States)

    McCall, Nelda; Petersons, Andrew; Moore, Stanley; Korb, Jodi

    2003-02-01

    To estimate the impact of the Balanced Budget Act of 1997 (BBA), which changed the way Medicare reimbursed for home health services, on a range of home health utilization measures, and to examine whether particular subgroups of beneficiaries were differentially impacted in the post-BBA period. Secondary data from the Centers for Medicare and Medicaid Services (CMS) Standard Analytic Files for the 1 percent sample of Medicare beneficiaries for fiscal years 1997 and 1999, linked with information from CMS eligibility, provider, and cost report files as well as the Area Resources File. Logistic regression was used to estimate the effects of being in the post-BBA period on the incidence of home health service use and ordinary least squares (OLS) regression was used to estimate the effects of being in the post-BBA period on the amount and type of use by home health service users. Interaction terms we reincluded for all the independent variables to assess whether the effect was disproportionate among particular beneficiary subgroups. Results show a 22 percent decrease in the percentage using home health services post-BBA and a 39 percent decrease in the number of visits per user. Stronger reductions, though not very large, were found in the incidence of use for beneficiaries aged 85 and older, those in states with high historical Medicare home health use, and those with Medicaid buy-in. More intensive reductions in the number of services were found for those aged 85 and older, in high historical Medicare use states, nonwhites, females, those using for-profit agencies, and those treated for certain diagnoses. Less intensive reductions were associated with hospital-based agencies. This research demonstrates that public program expenditures can be sharply curtailed with financial incentives. As reimbursement shifts to a prospective payment system legislated by the BBA, utilization should be closely monitored, especially for vulnerable subgroups.

  18. 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)

  19. 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

  20. Cost and carbon burden of long-acting injections: a sustainable evaluation.

    Science.gov (United States)

    Maughan, Daniel L; Lillywhite, Rob; Cooke, Matthew

    2016-06-01

    Aims and method This study explores the economic cost and carbon footprint associated with current patterns of prescribing long-term flupentixol decanoate long-acting injections. We conducted an analysis of prescription data from a mental health trust followed by economic and carbon cost projections using local and national data. Results A reduction of £300 000 could be achieved across England by improving prescribing behaviour, which equates to £250 per patient per year and 170 000 kg CO2e. These savings are unlikely to be released as cash from the service, but will lead to higher-value service provision at the same or lower cost. Most of these carbon emissions are attributable to the carbon footprint of the appointment - 88 000 kg CO2e (including energy use and materials used) and the overprescribing of medication - 66 000 kg CO2e. Clinical implications Psychiatrists need to review their prescribing practice of long-acting injections to reduce their impact on the National Health Service financial budget and the environment.

  1. H.R. 3221: Student Aid and Fiscal Responsibility Act of 2009. Congressional Budget Office Cost Estimate

    Science.gov (United States)

    Congressional Budget Office, 2009

    2009-01-01

    H.R. 3221 would amend the Higher Education Act of 1965, which authorizes most federal postsecondary education programs. It would prohibit new federally guaranteed loans from being made under the Federal Family Education Loan (FFEL) Program and would increase direct spending for the Federal Pell Grant Program and other programs. The elimination of…

  2. 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...... a novel perspective. Whereas most of the literature on sustainable sourcing tend to be concerned with buying company issues and takes the perspective of the buying company, such as drivers/barriers and effects on buying company performance, this review tries to provide an overview and analysis of how...... the mechanisms adopted by the buying company to influence suppliers to live up to sustainability, actually affect supplier sustainability performance. The review reveals that there is limited and mixed evidence in the literature of the effects of various adopted mechanisms on supplier sustainability performance...

  3. Late Budgets

    DEFF Research Database (Denmark)

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

    The budget forms the legal basis of government spending. If a budget is not in place at the beginning of the fiscal year, planning as well as current spending are jeopardized and government shutdown may result. This paper develops a continuous-time war-of-attrition model of budgeting...

  4. 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...

  5. BEYOND BUDGETING

    OpenAIRE

    Edo Cvrkalj; Denis Smolar

    2015-01-01

    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 bus...

  6. 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....

  7. DCS Budget Tracking System

    Data.gov (United States)

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

  8. 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...

  9. Cost and carbon burden of long-acting injections : a sustainable evaluation

    OpenAIRE

    Maughan, Daniel L.; Lillywhite, Robert; Cooke, Matthew

    2016-01-01

    Aims and method: This study explores the economic cost and carbon footprint associated with current patterns of prescribing long-term flupentixol decanoate long-acting injections. We conducted an analysis of prescription data from a mental health trust followed by economic and carbon cost projections using local and national data.\\ud \\ud Results: A reduction of £300 000 could be achieved across England by improving prescribing behaviour, which equates to £250 per patient per year and 170 000 ...

  10. 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.

  11. 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…

  12. Recovery Act: Advanced Interaction, Computation, and Visualization Tools for Sustainable Building Design

    Energy Technology Data Exchange (ETDEWEB)

    Greenberg, Donald P. [Cornell Univ., Ithaca, NY (United States); Hencey, Brandon M. [Cornell Univ., Ithaca, NY (United States)

    2013-08-20

    Current building energy simulation technology requires excessive labor, time and expertise to create building energy models, excessive computational time for accurate simulations and difficulties with the interpretation of the results. These deficiencies can be ameliorated using modern graphical user interfaces and algorithms which take advantage of modern computer architectures and display capabilities. To prove this hypothesis, we developed an experimental test bed for building energy simulation. This novel test bed environment offers an easy-to-use interactive graphical interface, provides access to innovative simulation modules that run at accelerated computational speeds, and presents new graphics visualization methods to interpret simulation results. Our system offers the promise of dramatic ease of use in comparison with currently available building energy simulation tools. Its modular structure makes it suitable for early stage building design, as a research platform for the investigation of new simulation methods, and as a tool for teaching concepts of sustainable design. Improvements in the accuracy and execution speed of many of the simulation modules are based on the modification of advanced computer graphics rendering algorithms. Significant performance improvements are demonstrated in several computationally expensive energy simulation modules. The incorporation of these modern graphical techniques should advance the state of the art in the domain of whole building energy analysis and building performance simulation, particularly at the conceptual design stage when decisions have the greatest impact. More importantly, these better simulation tools will enable the transition from prescriptive to performative energy codes, resulting in better, more efficient designs for our future built environment.

  13. Maintenance Budgeting.

    Science.gov (United States)

    Smith, J. McCree

    Three methods for the preparation of maintenance budgets are discussed--(1) a traditional method, inconclusive and obsolete, based on gross square footage, (2) the formula approach method based on building classification (wood-frame, masonry-wood, masonry-concrete) with maintenance cost factors for each type plus custodial service rates by type of…

  14. Alcohol and Drug Abuse Education Act Amendments Report, Including Cost Estimate of the Congressional Budget Office to Accompany H.R. 10569. 95th Congress, 2nd Session.

    Science.gov (United States)

    Congress of the U.S., Washington, DC. House.

    This Congressional report contains a recommendation from the Committee on Education and Labor, that the proposed Bill (H.R. 10569) to amend the Alcohol and Drug Abuse Education Act, be accepted. The Bill proposes a five-year extension of the Act with amendments to clarify its purposes and to permit multiple-year funding of alcohol and drug abuse…

  15. 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.

  16. Budgeting for School Media Centers.

    Science.gov (United States)

    Drott, M. Carl

    1978-01-01

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

  17. 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...

  18. 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...

  19. 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...

  20. 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. ...

  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. Legal procedures regarding state budget expenditure

    Directory of Open Access Journals (Sweden)

    Andrzej Borodo

    2016-03-01

    Full Text Available Government spending and the procedures for making them can be examined on the basis of many of public regulations, which are the legal grounds for these expenditure. The procedures of government spending can be studied in the field of personal expenditure of the state budget (including salaries, pensions and social benefits. Appropriate procedures are related to expenditure for purchases of goods and services and for making of public investments (e.g. public roads and buildings. An extensive area of expenditure is in the form of grants. There are special legal ways for transferring the budget grants to different legal organizations and entities. The state expenditure are fixed in the Budget Act. The implementation of the budgetary expenditure needs to take up, by state authorities and agencies, thousands of individual and concrete actions (e.g. the contracts, administrative decisions, other activities. That is, in the Budget Act fixed expenditure have, in principle, normative act features.

  3. Effects of the Omnibus Budget Reconciliation Act of 1981 (OBRA) Welfare Changes and the Recession on Poverty. Subcommittee on Oversight and Subcommittee on Public Assistance and Unemployment Compensation of the Committee on Ways and Means. U.S. House of Representatives, 98th Congress, 2nd Session.

    Science.gov (United States)

    Congress of the U.S., Washington, DC. House Committee on Ways and Means.

    Possible causes for the rapid increase in the poverty rate from 1980 to 1982 were investigated, with two factors in particular being considered: the impact of the welfare program provisions of the Omnibus Budget Reconciliation Act of 1981 (OBRA), and the recessionary economy experienced during that year. The basic study design used a computer…

  4. Budget Process: Considerations for Updating the Budget Enforcement Act

    National Research Council Canada - National Science Library

    Irving, Susan

    2001-01-01

    ...) will expire in fiscal year 2002. Perhaps this timing is appropriate: although most of us would argue that some controls are necessary even in a time of surplus, the details will be different in a time of surplus than a time of deficit...

  5. CDO budgeting

    Science.gov (United States)

    Nesladek, Pavel; Wiswesser, Andreas; Sass, Björn; Mauermann, Sebastian

    2008-04-01

    The Critical dimension off-target (CDO) is a key parameter for mask house customer, affecting directly the performance of the mask. The CDO is the difference between the feature size target and the measured feature size. The change of CD during the process is either compensated within the process or by data correction. These compensation methods are commonly called process bias and data bias, respectively. The difference between data bias and process bias in manufacturing results in systematic CDO error, however, this systematic error does not take into account the instability of the process bias. This instability is a result of minor variations - instabilities of manufacturing processes and changes in materials and/or logistics. Using several masks the CDO of the manufacturing line can be estimated. For systematic investigation of the unit process contribution to CDO and analysis of the factors influencing the CDO contributors, a solid understanding of each unit process and huge number of masks is necessary. Rough identification of contributing processes and splitting of the final CDO variation between processes can be done with approx. 50 masks with identical design, material and process. Such amount of data allows us to identify the main contributors and estimate the effect of them by means of Analysis of variance (ANOVA) combined with multivariate analysis. The analysis does not provide information about the root cause of the variation within the particular unit process, however, it provides a good estimate of the impact of the process on the stability of the manufacturing line. Additionally this analysis can be used to identify possible interaction between processes, which cannot be investigated if only single processes are considered. Goal of this work is to evaluate limits for CDO budgeting models given by the precision and the number of measurements as well as partitioning the variation within the manufacturing process. The CDO variation splits according to

  6. Where 2.0 Australia’s Environment? Crowdsourcing, Volunteered Geographic Information, and Citizens Acting as Sensors for Environmental Sustainability

    Directory of Open Access Journals (Sweden)

    Alister Clark

    2014-08-01

    Full Text Available Crowdsourcing, volunteered geographic information (VGI and citizens acting as sensors are currently being used in Australia via GeoWeb 2.0 applications for environmental sustainability purposes. This paper situates the origins of these practices, phenomena and concepts within the intersection of Web 2.0 and emerging online and mobile spatial technologies, herein called the GeoWeb 2.0. The significance of these origins is akin to a revolution in the way information is created, curated and distributed, attributed with transformative social impacts. Applications for environmental sustainability have the potential to be similarly transformative or disruptive. However, Web 2.0 is not described or conceptualised consistently within the literature. Australian examples implementing the GeoWeb 2.0 for environmental sustainability are diverse, but the reasons for this are difficult to ascertain. There is little published by the creators of such applications on their decisions, and Australian research is nascent, occurring across a variety of disciplinary approaches. While a substantial research literature emanates from North America and Europe, its transferability to Australia requires careful assessment. This paper contributes to this assessment by providing a review of relevant literature in the context of Australian examples for environmental sustainability.

  7. 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.

  8. Energy indicators to assess sustainable development at the national level : acting on the Johannesburg plan of implementation

    Energy Technology Data Exchange (ETDEWEB)

    Vera, I.A. [International Atomic Energy Agency, Vienna (Austria); Abdalla, K.L. [United Nations, New York, NY (United States). Dept. of Economic and Social Affairs

    2006-04-15

    Energy and its relationship to socio-economic development and the environment was a central theme at the World Summit on Sustainable Development in 2002. Countries participating in the resulting Johannesburg plan of implementation need to accurately assess current economic conditions, policy instruments and goals for the future. This article provided details of a cooperative effort by the International Atomic Energy Agency (IAEA) and the United Nations Department for Economic and Social Affairs to develop a set of energy indicators to provide insight into the causal relationships between energy trends and policies. The energy indicators are consonant with Agenda 21 objectives, and aim to provide countries with a statistical analysis tool for assessing energy systems status and trends within the paradigm of sustainable development. The first phase of the initiative defined a a conceptual framework that incorporated and identified specific indicators for sustainable energy development. The second phase aimed to test and to provide assistance to countries in the development and use of energy indicators for monitoring progress and for developing energy strategies in conformity with the national objectives of sustainable development. Seven countries participated in the second phase, namely Brazil, Cuba, Lithuania, Mexico, Russian Federation, Slovakia, and Thailand. All participating countries have now defined their energy and sustainable development priorities, and have applied energy indicators to the analysis of energy policies geared to attaining priority goals. The case studies have led to the development of a number of new initiatives to improve national energy statistics as well as to develop databases on energy indicators. It was noted that many developing countries need to make an investment in their energy statistical databases and programs. It was concluded that the case studies demonstrated the advantages of using an integrated approach in the formulation and

  9. Models of Interuniversity Collaboration in Higher Education--How Do Their Features Act as Barriers and Enablers to Sustainability?

    Science.gov (United States)

    Coombe, Leanne

    2015-01-01

    This study combines conceptual and empirical review of the literature around interuniversity collaborations to identify known models and applications, and enablers and barriers impacting on their sustainability, to inform development of a collaborative public health teaching programme in Australia. A range of literature was explored in this study,…

  10. 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)

  11. 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...

  12. 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

  13. Library Budget Primer.

    Science.gov (United States)

    Warner, Alice Sizer

    1993-01-01

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

  14. The Trump Administrations March 2017 Defense Budget Proposals: Frequently Asked Questions

    Science.gov (United States)

    2017-04-03

    modernization and infrastructure investment . It represents a critical first step in investing in a larger, more ready, and more capable military force...the Budget Control Act of 2011 (P.L. 112-25), as amended; National Defense Budget Estimates for FY2017 ( Green Book); Office of Management and Budget...FY2017 ( Green Book); Office of Management and Budget, America First: A Budget Blueprint to Make America Great Again, March 16, 2017; and Senator John

  15. 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.)

  16. 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.

  17. Verification of uncertainty budgets

    DEFF Research Database (Denmark)

    Heydorn, Kaj; Madsen, B.S.

    2005-01-01

    The quality of analytical results is expressed by their uncertainty, as it is estimated on the basis of an uncertainty budget; little effort is, however, often spent on ascertaining the quality of the uncertainty budget. The uncertainty budget is based on circumstantial or historical data......, 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...

  18. 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 Agriculture Regulations of the Department of Agriculture (Continued) COOPERATIVE STATE RESEARCH, EDUCATION... budget narrative. Applicants must prepare the Budget, Form CSREES-2004, and a budget narrative...

  19. Office of Management and Budget Circular A-133 Reminder Letters

    Science.gov (United States)

    Letters are sent to EPA recipients to remind them to obtain and submit an annual audit report in accordance with the Single Audit Act Amendments of 1996, Office of Management and Budget (OMB) Circular A-133.

  20. Multimedia Budget Presentations.

    Science.gov (United States)

    Hughes, Jonathon T.; Rodabaugh, Karl

    This book provides an overview of the potential of multimedia budget proposals. The text reviews the fundamentals of multimedia, emphasizing how it improves communication by using multiple levels of input. A process for analyzing many of the budget decisions that must be made, as adapted from Robert Finney's five-step process of "Gap…

  1. 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.

  2. 78 FR 42535 - Information Collection Requests to Office of Management and Budget

    Science.gov (United States)

    2013-07-16

    ... SECURITY Coast Guard Information Collection Requests to Office of Management and Budget AGENCY: Coast Guard... Office of Management and Budget (OMB), Office of Information and Regulatory Affairs (OIRA), requesting... years. A written request to the Coast Guard is necessary. Need: The Omnibus Budget Reconciliation Act of...

  3. The Importance of Institutional Design for Distributed Local-Level Governance of Groundwater: The Case of California’s Sustainable Groundwater Management Act

    Directory of Open Access Journals (Sweden)

    Michael Kiparsky

    2017-09-01

    Full Text Available In many areas of the world, groundwater resources are increasingly stressed, and unsustainable use has become common. Where existing mechanisms for governing groundwater are ineffective or nonexistent, new ones need to be developed. Local level groundwater governance provides an intriguing alternative to top-down models, with the promise of enabling management to better match the diversity of physical and social conditions in groundwater basins. One such example is emerging in California, USA, where new state law requires new local agencies to self-organize and act to achieve sustainable groundwater management. In this article, we draw on insights from research on common pool resource management and natural resources governance to develop guidelines for institutional design for local groundwater governance, grounded in California’s developing experience. We offer nine criteria that can be used as principles or standards in the evaluation of institutional design for local level groundwater governance: scale, human capacity, funding, authority, independence, representation, participation, accountability, and transparency. We assert that local governance holds promise as an alternative to centralized governance in some settings but that its success will depend heavily on the details of its implementation. Further, for local implementation to achieve its promise, there remain important complementary roles for centralized governance. California’s developing experience with local level groundwater management in dozens of basins across the state provides a unique opportunity to test and assess the importance and influence of these criteria.

  4. Quantifying the Impact of Vehicle and Motor Fuel Provisions from the Energy Policy Act on the Sustainability and Resilience of U.S. Cities: Preprint

    Energy Technology Data Exchange (ETDEWEB)

    Steward, Darlene; Sears, Ted

    2017-02-01

    The Energy Policy Act (EPAct) of 1992, with later amendments, was enacted with the goal of reducing U.S. petroleum consumption by building a core market for alternative fuels and vehicles. The U.S. Department of Energy manages three federal programs related to EPAct; the Sustainable Federal Fleets Program, the State and Alternative Fuel Provider Program, and Clean Cities. Federal agencies and State and Alternative Fuel Provider Fleets are required to submit annual reports that document their compliance with the legislation. Clean Cities is a voluntary program aimed at building partnerships and providing technical expertise to encourage cities to reduce petroleum use in transportation. This study reviews the evolution of these three programs in relation to alternative fuel and vehicle markets and private sector adoption of alternative fueled vehicles to assess the impact of the programs on reduction in petroleum use and greenhouse gas emissions both within the regulated fleets and through development of alternative fuel and vehicle markets. The increased availability of alternative fuels and use of alternative fuels in regulated fleets is expected to improve cities' ability to respond to and quickly recover from both local disasters and short- and long-term regional or national fuel supply interruptions. Our analysis examines the benefits as well as potential drawbacks of alternative fuel use for the resiliency of U.S. cities.

  5. 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.

  6. 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…

  7. HUMAN RESOURCE BUDGETING AND HRM STRATEGIES: A PARADIGM SHIFT THAT INCREASES JOB SATISFACTION, EFFECTIVENESS OF RECRUITMENT DECISIONS OF HUMAN ASSETS

    National Research Council Canada - National Science Library

    Anurag Joshi; Kumar Ratnesh

    2013-01-01

    .... To increase organizational sustainability and increased organizational turnover, a combination of traditional strategies and latest accounting techniques like Cost-Volume-Profit, Zero-Based Budgeting...

  8. Landscape Water Budget Tool

    Science.gov (United States)

    WaterSense created the Water Budget Tool as one option to help builders, landscape professionals, and irrigation professionals certified by a WaterSense labeled program meet the criteria specified in the WaterSense New Home Specification.

  9. 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...

  10. 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),...

  11. Women and Budget Deficits

    OpenAIRE

    Signe Krogstrup; Sébastien Wälti

    2007-01-01

    If women have different economic preferences than men, then female economic and political empowerment is likely to change policy and household decisions, and in turn macroeconomic outcomes. We test the hypothesis that female enfranchisement leads to lower government budget deficits due gender differences in preferences over fiscal outcomes. Estimating the impact of women's vote on budget deficits in a differences-in-differences regression for Swiss cantonal panel data, we find that including ...

  12. New Savings through Sustainability

    Science.gov (United States)

    Battise, Laura

    2011-01-01

    After three years of budget cuts, California school district leaders are hard-pressed to find ways to make further reductions without impacting educational quality. However, some seasoned leaders have turned to broad sustainability strategies to find new sources of savings and revenue. This article presents case studies in which three district…

  13. 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

  14. 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

  15. National Childhood Vaccine-Injury Compensation Act. Hearing before the Committee on Labor and Human Resources, United States Senate, Ninety-Eighth Congress on S.2117 to Amend the Public Health Service Act to Provide for the Compensation of Children and Others Who Have Sustained Vaccine-Related Injury, and for Other Purposes.

    Science.gov (United States)

    Congress of the U.S., Washington, DC. Senate Committee on Labor and Human Resources.

    Statements are presented which were made at this hearing to amend the Public Health Service Act to provide for the compensation of children and others who have sustained vaccine-related injury. While the hearing focused on the costs and the regulatory burden that might be imposed by the legislation, the following areas were also addressed: (1) the…

  16. Improvement of liver stiffness in patients with hepatitis C virus infection who received direct-acting antiviral therapy and achieved sustained virological response.

    Science.gov (United States)

    Tada, Toshifumi; Kumada, Takashi; Toyoda, Hidenori; Mizuno, Kazuyuki; Sone, Yasuhiro; Kataoka, Saki; Hashinokuchi, Shinichi

    2017-12-01

    There is insufficient research on whether direct-acting antiviral (DAA) therapy can improve liver fibrosis in patients with chronic hepatitis C virus (HCV). We evaluated sequential changes in liver stiffness using shear wave elastography in patients with HCV who received DAA therapy. A total of 210 patients with HCV who received daclatasvir and asunaprevir therapy and achieved sustained virological response (SVR) were analyzed. Liver stiffness, as evaluated by shear wave elastography, and laboratory data were assessed before treatment (baseline), at end of treatment (EOT), and at 24 weeks after EOT (SVR24). Alanine aminotransferase levels (ALT) decreased over time, and there were significant differences between baseline and EOT and between EOT and SVR24. Although platelet counts did not significantly differ between baseline and EOT, they increased significantly from EOT to SVR24. The median (interquartile range) liver stiffness values at baseline, EOT, and SVR24 were 10.2 (7.7-14.7), 8.8 (7.1-12.1), and 7.6 (6.3-10.3) kPa, respectively (P liver) and Fibrosis-4 index > 2.0 (n = 75), the liver stiffness values at baseline, EOT, and SVR24 were 9.6 (7.7-15.2), 9.2 (7.3-12.1), and 7.7 (6.3-10.1) kPa, respectively (P liver stiffness starts during the administration of DAAs in patients who achieve SVR, and this effect is particularly pronounced in patients with progressive liver fibrosis. © 2017 Journal of Gastroenterology and Hepatology Foundation and John Wiley & Sons Australia, Ltd.

  17. 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.

  18. 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...... 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......—and in the reporting of public finances—is beginning to emerge....

  19. Kinetic energy budget details

    Indian Academy of Sciences (India)

    Abstract. This paper presents the detailed turbulent kinetic energy budget and higher order statistics of flow behind a surface-mounted rib with and without superimposed acoustic excitation. Pattern recognition technique is used to determine the large-scale structure magnitude. It is observed that most of the turbulence ...

  20. Reforming the EU Budget

    DEFF Research Database (Denmark)

    Citi, Manuele

    The marginal involvement of the EU in redistributive policies and its limited fiscal resources have led to a lack of attention to the EU budget and its determinants. In this paper I analyse an original dataset containing yearly data on the main macrocategories of expenditure and how they have...

  1. 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.

  2. Budgeting and Finance

    NARCIS (Netherlands)

    F.K.M. van Nispen tot Pannerden (Frans)

    2012-01-01

    textabstractThe Call for a Budgetary Theory: The appeal of Valdimer Key for a budgetary theory marks the interest in public budgeting in modern history. He clearly referred to a normative theory, raising the question: ‘on what basis shall it be decided to allocate X dollars to activity A instead of

  3. Zero-Based Budgeting.

    Science.gov (United States)

    Wichowski, Chester

    1979-01-01

    The zero-based budgeting approach is designed to achieve the greatest benefit with the fewest undesirable consequences. Seven basic steps make up the zero-based decision-making process: (1) identifying program goals, (2) classifying goals, (3) identifying resources, (4) reviewing consequences, (5) developing decision packages, (6) implementing a…

  4. Budgeting Academic Space

    Science.gov (United States)

    Harris, Watson

    2011-01-01

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

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

    African Journals Online (AJOL)

    To the extent that zero base budgeting plans, executes and controls, it serves as a management tool. Nigeria's budgeting has been incremental, overly politicized and not carried out by experts, but merely based on benchmark price and quota of daily oil production. Factors militating against proper budgeting in Nigeria are ...

  6. Budget and Appropriations - Congressional Justification

    Science.gov (United States)

    The Congressional Justification is prepared when the President submits an annual budget to Congress, to justify the President's request by explaining NCI's mission, objectives for the coming fiscal year, and providing comparative budget data and analysis.

  7. Sustainable Agriculture Course Delivered Nationally via Satellite.

    Science.gov (United States)

    Salvador, R. J.; And Others

    1993-01-01

    Describes an instructional model for a sustainable agriculture telecourse offered nationally by Iowa State University. Includes preproduction activities; technology employed; budget; time requirements; course content; student postevaluation results. Provides information and suggestions for individuals and institutions considering production or…

  8. Budget impact analysis.

    Science.gov (United States)

    Leelahavarong, Pattara

    2014-05-01

    A budget impact analysis (BIA) is used to assess whether the adoption of a new health technology is affordable, given the resource and budget constraints of the context. Increasingly, BIAs are coming to be viewed as an important-if not essential-part of health technology assessment (HTA). BIA data is often examined in conjunction with cost-effectiveness analysis (CEA) data to help inform decisions makers when developing reimbursement policies within the resource constraints of their health care system. This article presents a review of existing BIA guidelines from around the world and makes some initial recommendations for the development of Thai BIA guidelines, as part of the newly-developed Economic Evaluation guidelines for Thailand. Initial recommendations include guidelines on appropriate analytic framework design, study design, perspective, scenarios for comparison, target population, costing and resource use, uncertainty analysis, and discounting.

  9. 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.

  10. Budget impact of vildagliptin

    OpenAIRE

    Orietta Zaniolo; Viola Sacchi; Lorenzo Pradelli

    2008-01-01

    Introduction: to evaluate the impact on the Italian National Health Service (NHS) budget of the recent introduction of the DPP-4 inhibitor vildagliptin in combination treatment for NIDDM patients. Methods: NIDDM patients eligible to vildagliptin treatment were identified and quantified based on approved indications and prevalence data review; adequate alternative strategies were identified; direct medical costs associated with competing strategies were calculated according to national practic...

  11. Simplified budget preparation

    OpenAIRE

    VIJAYA KRUSHNA VARMA

    2011-01-01

    In the present economic system the budget preparation is massive, multi staged, time consuming and laborious process. There are thousands of different high or very low valued goods or services to be segregated into different groups and taxed by both Centre and States with different taxes at three or more slab rates and, as if these are not enough, there are additional surcharges or cesses on selected goods. These tax structures and slab rates on different goods keep changing every year. With ...

  12. Sustainable advanced construction technologies

    CSIR Research Space (South Africa)

    Kuchena, JC

    2009-11-01

    Full Text Available Advanced Construction Technologies (ACTs) are set to become the sustainable mainstay of the construction industry due to the demand for innovative housing solutions. Like most emerging economies, South Africa from a historical perspective and global...

  13. TRADITIONAL BUDGETING VERSUS BEYOND BUDGETING: A LITERATURE REVIEW

    Directory of Open Access Journals (Sweden)

    CARDOS ILDIKO REKA

    2014-07-01

    Full Text Available Budgets are an important part of the business environment since 1920 and are considered to be the key drivers and evaluators of managerial performance; and the key elements for planning and control. Budgets are the most powerful tool for management control; they can play an essential role in the organization’s power politics because it can increase the power and authority of top management and limit the autonomy of lower-level managers. Besides its advantages traditional budgeting presents disadvantages also. In recent years criticism towards traditional budgeting has increased. The basis of this criticism is that traditional budgeting is a relic of the past; it prevents reactions to changes in the market, it cannot keep up with the changes and requirements of today’s business world and it isn’t useful for business management. In order to eliminate criticism researchers and practitioners have developed more systematic and alternative concepts of budgeting that suits better for the needs of the modern business environment. Beyond budgeting, better budgeting, rolling forecasts, activity-based budgeting are the main alternatives developed in the last years. From the mentioned alternatives this article examines only beyond budgeting. Our paper discusses how budgeting has evolved into its current state, before examining why this universal technique has come under such heavy criticism of late. The paper is a literature analysis, it contributes to the existing managerial accounting literature and it is structured as follows. In the first part the background and evolution of budgeting is presented, followed by the analysis of related theories in traditional budgeting, emphasizing both the advantages and disadvantages of traditional budgeting. The second part of the paper continues with the discussion about alternative budgeting methods highlighting pros and cons of alternative methods, especially beyond budgeting. In the third part conducted

  14. 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....

  15. TRADITIONAL BUDGETING VERSUS BEYOND BUDGETING: A LITERATURE REVIEW

    OpenAIRE

    CARDOS ILDIKO REKA; PETE STEFAN; CARDOS VASILE DANIEL

    2014-01-01

    Budgets are an important part of the business environment since 1920 and are considered to be the key drivers and evaluators of managerial performance; and the key elements for planning and control. Budgets are the most powerful tool for management control; they can play an essential role in the organization’s power politics because it can increase the power and authority of top management and limit the autonomy of lower-level managers. Besides its advantages traditional budgeting presents di...

  16. 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.

  17. 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

  18. 75 FR 54916 - Sunshine Act Meetings

    Science.gov (United States)

    2010-09-09

    ... Act based on a majority vote of the Council taken pursuant to electronic mail voting beginning on September 3. The timing of this meeting was prompted by the congruence of time-sensitive end-of-year budget... TO BE CONSIDERED: The agenda for this meeting is two-fold: (1) To discuss end-of-year final budget...

  19. 77 FR 10784 - Sunshine Act Meeting

    Science.gov (United States)

    2012-02-23

    ... CORPORATION Finance, Budget & Program Committee of the Board of Directors; Sunshine Act Meeting DATES: Time..., Washington, DC 20005. Status: Open. CONTACT PERSON FOR MORE INFORMATION: Erica Hall, Assistant Corporate... Report IV. NFMC Interest Income Budget V. Lease Update VI. Corporate Scorecard & Dashboard VII. NFMC...

  20. Marketing with limited budget

    OpenAIRE

    Smirnova, Daria

    2017-01-01

    The purpose of this research-based thesis was to get an idea how managers of two small resembling hotels of a specific region deal with marketing process with a limited budget. In addition, the aim of the thesis was to examine if hotel managers who were interviewed perceive marketing only in the way of ‘promotion’ rather than marketing research, marketing mix and marketing environment theories. It was also found out if hotel managers of those hotels consider marketing as a key to successful h...

  1. European Union Budget Politics

    DEFF Research Database (Denmark)

    Citi, Manuele

    2015-01-01

    The marginal involvement of the European Union (EU) in redistributive policies and its limited fiscal resources have led to a notable lack of attention by EU scholars towards the EU budget and its dynamics. Yet the nature of the budgetary data and their high usability for statistical analysis make...... them an excellent tool for studying and measuring policy change in the EU. In this article, I analyse an original dataset containing yearly data for the main categories of expenditure and how they have changed over the last three decades (1979–2013). Using time-series analysis, I find that the ability...

  2. 78 FR 22407 - Sequestration Order for Fiscal Year 2014 Pursuant to Section 251A of the Balanced Budget and...

    Science.gov (United States)

    2013-04-15

    ... Management and Budget in its report to the Congress of April 10, 2013. All sequestrations shall be made in strict accordance with the requirements of section 251A of the Act and the specifications of the Office of Management and Budget's report of April 10, 2013, prepared pursuant to section 251A(11) of the Act...

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

    Directory of Open Access Journals (Sweden)

    CARLOS SANTISO

    2015-09-01

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

  4. Baseline budgeting for continuous improvement.

    Science.gov (United States)

    Kilty, G L

    1999-05-01

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

  5. Indonesia : Budget Reform Strategy Priorities

    OpenAIRE

    Allen, R.; Eckardt, S.; Jacobs, D; Kristensen, J; Lienert, I.; Schiavo-Campo, S.

    2007-01-01

    This report is designed to assist the authorities develop an overall road map for reforming budget preparation. A specific focus is on the steps to be taken to introduce a medium-term framework for the central government's budget and a performance-based budget. These reforms require important preconditions to be in place, and a substantial change in the culture, incentives and behavior of ...

  6. 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

  7. 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...

  8. Conference OKs science budgets

    Science.gov (United States)

    With the budget process all but complete for next fiscal year, the National Science Foundation and the National Aeronautics and Space Administration observers were saying that science had not done that badly in Congress, for an election year. NSF got half the budget increase it requested, NASA two-thirds. The Space Station did well, at the expense of environmental and social programs, which are funded by Congress from the same pot of money as NASA and NSF.A House-Senate conference finished work on a $59 billion appropriations bill for the Department of Housing and Urban Development and independent agencies, including EPA, NASA, and NSF, in early August. The House and Senate then quickly passed the measure before their recess; the President is expected to sign it soon. Included in the Fiscal Year 1989 spending bill are $1,885 billion for NSF, a 9.8% increase over FY 1988, and $10.7 billion for NASA, 18.5% more than the year before.

  9. 77 FR 42513 - Sunshine Act Meetings Notice

    Science.gov (United States)

    2012-07-19

    .... Carol Bergman, Director, Government Relations and Public Affairs. 6. Consider and act on recommendation to the Board of Directors for FY 2014 Budget Request. Presentation by Carol Bergman, Director...

  10. City-based Carbon Budgets for Buildings

    DEFF Research Database (Denmark)

    Lütken, Søren; Wretlind, Per Harry

    this restriction contingent upon documented compliance - leaving it up to the sector itself to document its carbon footprint. A parallel is drawn to the dissemination of ISO standards 9001 and 14001, where quality and environmental demands from decisive commercial actors spread through the supply chain. The paper...... emissions through carbon budgets for construction they would act in their own self-interest. Adopting the model they would and will ultimately deliver a ground breaking initiative for cutting global emissions at scale – beyond that of the construction sector. If the ISO experience has any merit, it suggests...

  11. 76 FR 17131 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2011-03-28

    ... timely tracing of food products through the supply chain and, to support effective product tracing... Office of Management and Budget Review; Comment Request; Recordkeeping and Records Access Requirements... the Office of Management and Budget (OMB) for review and clearance under the Paperwork Reduction Act...

  12. 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…

  13. 78 FR 77693 - Information Collection Requests to Office of Management and Budget

    Science.gov (United States)

    2013-12-24

    ... SECURITY Coast Guard Information Collection Requests to Office of Management and Budget AGENCY: Coast Guard... 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), requesting...

  14. 75 FR 67990 - Information Collection Request to Office of Management and Budget; OMB

    Science.gov (United States)

    2010-11-04

    ...: 1625-0073] Information Collection Request to Office of Management and Budget; OMB AGENCY: Coast Guard... Act of 1995, the U.S. Coast Guard intends to submit an Information Collection Request (ICR) and Analysis to the Office of Management and Budget (OMB) requesting an extension of its approval for the...

  15. 76 FR 60501 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2011-09-29

    ... Office of Management and Budget Review; Comment Request; Prescription Drug Marketing Act of 1987... has been submitted to the Office of Management and Budget (OMB) for review and clearance under the... Management, Food and Drug Administration, 1350 Piccard Dr., PI50-400B, Rockville, MD 20850, 301-796-7651...

  16. 76 FR 65729 - Agency Information Collection Activities; Announcement of Office of Management and Budget...

    Science.gov (United States)

    2011-10-24

    ... Office of Management and Budget Approval; Temporary Marketing Permit Applications AGENCY: Food and Drug... collection of information entitled ``Temporary Marketing Permit Applications'' has been approved by the Office of Management and Budget (OMB) under the Paperwork Reduction Act of 1995. FOR FURTHER INFORMATION...

  17. Unforeseen costs of cutting mosquito surveillance budgets.

    Directory of Open Access Journals (Sweden)

    Gonzalo M Vazquez-Prokopec

    Full Text Available A budget proposal to stop the U.S. Centers for Disease Control and Prevention (CDC funding in surveillance and research for mosquito-borne diseases such as dengue and West Nile virus has the potential to leave the country ill-prepared to handle new emerging diseases and manage existing ones. In order to demonstrate the consequences of such a measure, if implemented, we evaluated the impact of delayed control responses to dengue epidemics (a likely scenario emerging from the proposed CDC budget cut in an economically developed urban environment. We used a mathematical model to generate hypothetical scenarios of delayed response to a dengue introduction (a consequence of halted mosquito surveillance in the City of Cairns, Queensland, Australia. We then coupled the results of such a model with mosquito surveillance and case management costs to estimate the cumulative costs of each response scenario. Our study shows that halting mosquito surveillance can increase the management costs of epidemics by up to an order of magnitude in comparison to a strategy with sustained surveillance and early case detection. Our analysis shows that the total costs of preparedness through surveillance are far lower than the ones needed to respond to the introduction of vector-borne pathogens, even without consideration of the cost in human lives and well-being. More specifically, our findings provide a science-based justification for the re-assessment of the current proposal to slash the budget of the CDC vector-borne diseases program, and emphasize the need for improved and sustainable systems for vector-borne disease surveillance.

  18. Budget Reconciliation Measures Enacted Into Law: 1980-2010

    Science.gov (United States)

    2010-05-28

    benefits for illegal aliens, Child Care and Development Block Grant, child nutrition, Food Stamps, teenage pregnancies , and abstinence education ...2007 (P.L. 110-84) 09-27-07 2010 S.Con.Res. 13 Health Care and Education Reconciliation Act of 2010 (P.L. 111-152) 03-30-10 Source: Prepared by the...and Education Reconciliation Act of 2010 included significant changes in both spending and revenues. Reconciliation directives in a single budget

  19. 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,…

  20. 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.

  1. 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

  2. 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.

  3. 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...... is a motivational paradox....

  4. 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…

  5. Budget impact of vildagliptin

    Directory of Open Access Journals (Sweden)

    Orietta Zaniolo

    2008-09-01

    Full Text Available Introduction: to evaluate the impact on the Italian National Health Service (NHS budget of the recent introduction of the DPP-4 inhibitor vildagliptin in combination treatment for NIDDM patients. Methods: NIDDM patients eligible to vildagliptin treatment were identified and quantified based on approved indications and prevalence data review; adequate alternative strategies were identified; direct medical costs associated with competing strategies were calculated according to national practice and prices (drug acquisition, therapeutic monitoring, cost for managing severe adverse events – severe hypoglycemia events, fractures, new heart failure cases and the NHS budgetary impact was estimated according to market penetration assumptions (base-case: 5% and 10% for the first and second year, respectively. Results: patients estimated eligible for vildagliptin in Italy are about 237,500: pts inadequately controlled with metformin monotherapy (166,500, pts inadequately controlled with sulfonylurea monotherapy and intolerant/contraindicated to metformin (70,200, and those inadequately controlled with thiazolidinedione monotherapy (800. Costing and comparing of the vildagliptin-based and competing strategies revealed differences in both directions, depending on patient subgroup. Assuming uniform penetration among identified patient subgroups, vildagliptin introduction is expected to raise NHS costs by 2,750,000 Euro in the first and by 5,500,000 Euro in the second year, respectively representing 1,6% and 3,2% of the estimated total management cost of this patient population. Conclusions: the introduction of vildagliptin in the treatment of Italian NIDDM patients offers a new therapeutic option for three inadequately controlled NIDDM subpopulations; the financial impact on Italian NHS expenditures depends on patient selection and can be expected not to exceed 2-3% of the currently dedicated budget in the first two years.

  6. Financing Territorial Administrative Units from the Budget Reserve Fund of the Romanian Government on Political Criteria

    Directory of Open Access Journals (Sweden)

    Mihai LUPU

    2015-09-01

    Full Text Available Trying to explain the influence of communist ideology on the post-revolutionary Romanian legal system, we sought effective procedures, within legal boundaries, illustrating the manner in which democratic principles are compromised by old practices. One of these procedures is financing territorial administrative units from the budget reserve fund of the Romanian Government according to political criteria. This research focuses, briefly, on demonstrating the illegality of this activity and on the way to be followed so as to cancel the administrative legal acts covering allocation on political criteria, namely administrative action. The approach doesn’t pretend to be exhaustive, treating all aspects implied by such an action. Therefore, we only talk about those we consider relevant. Responsibility for issuing illegal administrative acts may take different forms: political, criminal or administrative. We believe, in this case, that the best solution is to promote the application for annulment of the act of discrimination in contentious administratively even if pedendi causa, law enforcement, is abstract. A sustained practice in this area would undoubtedly deter excessive executive power by public authorities and strengthen democratic institutions.

  7. Technology support for participatory budgeting

    DEFF Research Database (Denmark)

    Rose, Jeremy; Rios, Jesus; Lippa, Barbara

    2010-01-01

    and match them to the generic participatory budgeting processes. This results in a comprehensive picture of how known eParticipation technologies can be used to support participatory budgeting. The next research question (unfortunately beyond the scope of this article) is how to choose - which technologies...

  8. Service Increases Fueling Budget Growth

    Science.gov (United States)

    Cottrell, Terry

    2011-01-01

    Reactionary stances against pending budget cuts should be considered to be less favorable positioning for library leaders versus more proactive and anticipatory strategies. By changing the attitudinal and service posturing of library staff and services, libraries can show themselves as a more essential function to their colleges. Budget cuts…

  9. The FY2011 Federal Budget

    Science.gov (United States)

    2010-08-04

    costs of federal health care programs and baby boomer retirements present further challenges to fiscal stability. Operating these programs in their...costs and baby boomer retirements. Budget Fiscal Year 2011 The Obama Administration released its FY2011 budget on February 1, 2010. Congress began its...11 Healthcare Legislation .................................................................................................. 12

  10. 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

  11. Global Carbon Budget 2016

    Science.gov (United States)

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

    2016-11-01

    Accurate assessment of anthropogenic carbon dioxide (CO2) emissions and their redistribution among the atmosphere, ocean, and terrestrial biosphere - the "global carbon budget" - is important to better understand the global carbon cycle, support the development of climate policies, and project future climate change. Here we describe data sets and methodology to quantify all major components of the global carbon budget, including their uncertainties, based on the combination of a range of data, algorithms, statistics, and model estimates and their interpretation by a broad scientific community. We discuss changes compared to previous estimates and consistency within and among components, alongside methodology and data limitations. CO2 emissions from fossil fuels and industry (EFF) are based on energy statistics and cement production data, respectively, while emissions from land-use change (ELUC), mainly deforestation, are based on combined evidence from land-cover change data, fire activity associated with deforestation, and models. The global atmospheric CO2 concentration is measured directly and its rate of growth (GATM) is computed from the annual changes in concentration. The mean ocean CO2 sink (SOCEAN) is based on observations from the 1990s, while the annual anomalies and trends are estimated with ocean models. The variability in SOCEAN is evaluated with data products based on surveys of ocean CO2 measurements. The global residual terrestrial CO2 sink (SLAND) is estimated by the difference of the other terms of the global carbon budget and compared to results of independent dynamic global vegetation models. We compare the mean land and ocean fluxes and their variability to estimates from three atmospheric inverse methods for three broad latitude bands. All uncertainties are reported as ±1σ, reflecting the current capacity to characterise the annual estimates of each component of the global carbon budget. For the last decade available (2006-2015), EFF was 9

  12. Global Carbon Budget 2016

    Science.gov (United States)

    Quéré, Corinne Le; Andrew, Robbie M.; Canadell, Josep G.; Sitch, Stephen; Korsbakken, Jan Ivar; Peters, Glen P.; Manning, Andrew C.; Boden, Thomas A.; Tans, Pieter P.; Houghton, Richard A.; hide 12px; height:12px; display:none; " src="images/arrow-down.gif" width="12" height="12" border="0" alt="hide" id="author_20170008485_hide">

    2016-01-01

    Accurate assessment of anthropogenic carbon dioxide (CO2) emissions and their redistribution among the atmosphere, ocean, and terrestrial biosphere the global carbon budget is important to better understand the global carbon cycle, support the development of climate policies, and project future climate change. Here we describe data sets and methodology to quantify all major components of the global carbon budget, including their uncertainties, based on the combination of a range of data, algorithms, statistics, and model estimates and their interpretation by a broad scientific community. We discuss changes compared to previous estimates and consistency within and among components, alongside methodology and data limitations. CO2 emissions from fossil fuels and industry (EFF) are based on energy statistics and cement production data, respectively, while emissions from land-use change (ELUC), mainly deforestation, are based on combined evidence from land-cover change data, fire activity associated with deforestation, and models. The global atmospheric CO2 concentration is measured directly and its rate of growth (GATM) is computed from the annual changes in concentration. The mean ocean CO2 sink (SOCEAN) is based on observations from the 1990s, while the annual anomalies and trends are estimated with ocean models. The variability in SOCEAN is evaluated with data products based on surveys of ocean CO2 measurements. The global residual terrestrial CO2 sink (SLAND) is estimated by the difference of the other terms of the global carbon budget and compared to results of independent dynamic global vegetation models. We compare the mean land and ocean fluxes and their variability to estimates from three atmospheric inverse methods for three broad latitude bands. All uncertainties are reported as +/- 1(sigma), reflecting the current capacity to characterize the annual estimates of each component of the global carbon budget. For the last decade available (2006-2015), EFF was 9

  13. At Home with Sustainability

    DEFF Research Database (Denmark)

    Hale, Lara

    2018-01-01

    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......-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...

  14. (Updated) NCI Fiscal 2016 Bypass Budget Proposes $25 Million for Frederick National Lab | Poster

    Science.gov (United States)

    By Nancy Parrish, Staff Writer; image by Richard Frederickson, Staff Photographer The additional funding requested for Frederick National Laboratory for Cancer Research (FNLCR) in the Fiscal 2016 Bypass Budget was $25 million, or approximately 3.5 percent of the total additional funding request of $715 million. Officially called the Professional Judgment Budget, the Bypass Budget is a result of the National Cancer Act of 1971, which authorizes NCI to submit a budget directly to the president, to send to Congress. With a focus on NCI’s research priorities and areas of cancer research with potential for investment, the Bypass Budget specifies additional funding, over and above the current budget, that is needed to advance

  15. Global Carbon Budget 2015

    Science.gov (United States)

    Le Quéré, C.; Moriarty, R.; Andrew, R. M.; Canadell, J. G.; Sitch, S.; Korsbakken, J. I.; Friedlingstein, P.; Peters, G. P.; Andres, R. J.; Boden, T. A.; Houghton, R. A.; House, J. I.; Keeling, R. F.; Tans, P.; Arneth, A.; Bakker, D. C. E.; Barbero, L.; Bopp, L.; Chang, J.; Chevallier, F.; Chini, L. P.; Ciais, P.; Fader, M.; Feely, R. A.; Gkritzalis, T.; Harris, I.; Hauck, J.; Ilyina, T.; Jain, A. K.; Kato, E.; Kitidis, V.; Klein Goldewijk, K.; Koven, C.; Landschützer, P.; Lauvset, S. K.; Lefèvre, N.; Lenton, A.; Lima, I. D.; Metzl, N.; Millero, F.; Munro, D. R.; Murata, A.; Nabel, J. E. M. S.; Nakaoka, S.; Nojiri, Y.; O'Brien, K.; Olsen, A.; Ono, T.; Pérez, F. F.; Pfeil, B.; Pierrot, D.; Poulter, B.; Rehder, G.; Rödenbeck, C.; Saito, S.; Schuster, U.; Schwinger, J.; Séférian, R.; Steinhoff, T.; Stocker, B. D.; Sutton, A. J.; Takahashi, T.; Tilbrook, B.; van der Laan-Luijkx, I. T.; van der Werf, G. R.; van Heuven, S.; Vandemark, D.; Viovy, N.; Wiltshire, A.; Zaehle, S.; Zeng, N.

    2015-12-01

    Accurate assessment of anthropogenic carbon dioxide (CO2) emissions and their redistribution among the atmosphere, ocean, and terrestrial biosphere is important to better understand the global carbon cycle, support the development of climate policies, and project future climate change. Here we describe data sets and a methodology to quantify all major components of the global carbon budget, including their uncertainties, based on the combination of a range of data, algorithms, statistics, and model estimates and their interpretation by a broad scientific community. We discuss changes compared to previous estimates as well as consistency within and among components, alongside methodology and data limitations. CO2 emissions from fossil fuels and industry (EFF) are based on energy statistics and cement production data, while emissions from land-use change (ELUC), mainly deforestation, are based on combined evidence from land-cover-change data, fire activity associated with deforestation, and models. The global atmospheric CO2 concentration is measured directly and its rate of growth (GATM) is computed from the annual changes in concentration. The mean ocean CO2 sink (SOCEAN) is based on observations from the 1990s, while the annual anomalies and trends are estimated with ocean models. The variability in SOCEAN is evaluated with data products based on surveys of ocean CO2 measurements. The global residual terrestrial CO2 sink (SLAND) is estimated by the difference of the other terms of the global carbon budget and compared to results of independent dynamic global vegetation models forced by observed climate, CO2, and land-cover change (some including nitrogen-carbon interactions). We compare the mean land and ocean fluxes and their variability to estimates from three atmospheric inverse methods for three broad latitude bands. All uncertainties are reported as ±1σ, reflecting the current capacity to characterise the annual estimates of each component of the global

  16. Groundwater balance estimation and sustainability in the Sandıklı ...

    Indian Academy of Sciences (India)

    To assure sustainability of the basin, determination of groundwater budget is necessary. In this study, the water-table fluctuation (WTF) and the meteorological water budget (MWB) methods were used to estimate groundwater budget in the Sandıklı basin (Turkey). Conceptual hydrogeological model of the basin was used for ...

  17. Water Budget Quick Start Guide

    Science.gov (United States)

    WaterSense created the Water Budget Tool as one option to help builders, landscape professionals, and irrigation professionals certified by a WaterSense labeled program meet the criteria specified in the WaterSense New Home Specification.

  18. On reading the federal budget.

    Science.gov (United States)

    1974-03-01

    Within the scientific community there seem to be at least two schools of thought as far as the federal budget is concerned. One holds that more money would be made available for research if only spokesmen for research could gain access to high government officials. The other view is that the research budget of the United States reflects well-considered policy and cannot be changed by friendly persuasion. Rashi Fein, professor of the economics of medicine at Harvard Medical School, believes the latter. He expressed his point of view recently in an address before the American Public Health Association. His remarks were directed to last year's budget but apply equally to the President's budget for fiscal 1975. Excerpts from his talk, "The new national health spending policy-who pays and who gets?" follow.

  19. Congress smiles on research budgets

    CERN Multimedia

    Reichhardt, T

    1998-01-01

    Congress has agreed to match or exceed most of the funding requests for the major science agencies requested by President Clinton in February. Many of them will receive their largest budget increases for years (11 paragraphs).

  20. GEWEX Surface Radiation Budget (SRB)

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — The NASA/GEWEX Surface Radiation Budget (SRB) Release-3.0 data sets contains global 3-hourly, daily, monthly/3-hourly, and monthly averages of surface and top-of...

  1. Balancing regional sea level budgets

    Science.gov (United States)

    Leuliette, E. W.; Miller, L.; Tamisiea, M. E.

    2015-12-01

    Balancing the sea-level budget is critical to understanding recent and future climate change as well as balancing Earth's energy budget and water budget. During the last decade, advancements in the ocean observing system — satellite altimeters, hydrographic profiling floats, and space-based gravity missions — have allowed the global mean sea level budget to?be assessed with unprecedented accuracy from direct, rather than inferred, estimates. In particular, several recent studies have used the sea-level budget to bound the rate of deep ocean warming [e.g. Llovel et al. 2014]. On a monthly basis, the sum of the steric component estimated from Argo and the ocean mass (barostatic) component from GRACE agree total sea level from Jason within the estimated uncertainties with the residual difference having an r.m.s. of less than 2 mm [Leuliette 2014]. Direct measurements of ocean warming above 2000 m depth during January 2005 and July 2015 explain about one-third of the observed annual rate of global mean sea-level rise. Extending the understanding of the sea-level budget from global mean sea level to regional patterns of sea level change is crucial for identifying regional differences in recent sea level change. The local sea-level budget can be used to identify any systematic errors in the global ocean observing system. Using the residuals from closing the sea level budget, we demonstrate that systematic regional errors remain, in part due to Argo sampling. We also show the effect of applying revised geocentric pole-tide corrections for GRACE [Wahr et al. 2015] and altimetry [Desai et al., 2015].

  2. Budget deficits and public debt

    OpenAIRE

    Ph.D. Student Ionut Constantin

    2009-01-01

    In the recent decades, the budget deficit has become one of the characteristics of national economies. Furthermore, it finds its dimensions amplification. Despite this, more and more are the economists who dispute the need to balance the budget, arguing the need even the deficit and systematic use of in order to achieve economic equilibrium. Such guidance is substantiated by the need to promote an economic policy which ensures full use of resources and non-inflation economic growth.In these c...

  3. US physics suffers budget setbacks

    CERN Multimedia

    Gwynne, Peter

    2007-01-01

    "The US has slashed funding for the International Linear Collider (ILC) by 75% as the budget for 2008 has been finally agreed between the Republican Bush Administration and Democratic Cngress. The new budget legislation, which US president George W. Bush is expected to signe by 31 December, will see up to 200 scientists at the Fermi National Accelerator Laboratory (Fermilag) lose their jobs." (2 pages)

  4. Long-acting combination anti-HIV drug suspension enhances and sustains higher drug levels in lymph node cells than in blood cells and plasma.

    Science.gov (United States)

    Kraft, John C; McConnachie, Lisa A; Koehn, Josefin; Kinman, Loren; Collins, Carol; Shen, Danny D; Collier, Ann C; Ho, Rodney J Y

    2017-03-27

    The aim of the present study was to determine whether a combination of anti-HIV drugs - tenofovir (TFV), lopinavir (LPV) and ritonavir (RTV) - in a lipid-stabilized nanosuspension (called TLC-ART101) could enhance and sustain intracellular drug levels and exposures in lymph node and blood cells above those in plasma. Four macaques were given a single dose of TLC-ART101 subcutaneously. Drug concentrations in plasma and mononuclear cells of the blood (PBMCs) and lymph nodes (LNMCs) were analysed using a validated combination LC-MS/MS assay. For the two active drugs (TFV, LPV), plasma and PBMC intracellular drug levels persisted for over 2 weeks; PBMC drug exposures were three- to four-fold higher than those in plasma. Apparent terminal half-lives (t1/2) of TFV and LPV were 65.3 and 476.9 h in plasma, and 169.1 and 151.2 h in PBMCs. At 24 and 192 h, TFV and LPV drug levels in LNMCs were up to 79-fold higher than those in PBMCs. Analysis of PBMC intracellular TFV and its active metabolite TFV-diphosphate (TFV-DP) indicated that intracellular exposures of total TFV and TFV-DP were markedly higher and persisted longer than in humans and macaques dosed with oral TFV prodrugs, tenofovir disoproxil fumarate (TDF) or tenofovir alafenamide (TAF). A simple, scalable three-drug combination, lipid-stabilized nanosuspension exhibited persistent drug levels in cells of lymph nodes and the blood (HIV host cells) and in plasma. With appropriate dose adjustment, TLC-ART101 may be a useful HIV treatment with a potential to impact residual virus in lymph nodes.

  5. Challenges and opportunities in building a sustainable rural primary care workforce in alignment with the Affordable Care Act: the WWAMI program as a case study.

    Science.gov (United States)

    Allen, Suzanne M; Ballweg, Ruth A; Cosgrove, Ellen M; Engle, Kellie A; Robinson, Lawrence R; Rosenblatt, Roger A; Skillman, Susan M; Wenrich, Marjorie D

    2013-12-01

    The authors examine the potential impact of the Patient Protection and Affordable Care Act (ACA) on a large medical education program in the Northwest United States that builds the primary care workforce for its largely rural region. The 42-year-old Washington, Wyoming, Alaska, Montana, and Idaho (WWAMI) program, hosted by the University of Washington School of Medicine, is one of the nation's most successful models for rural health training. The program has expanded training and retention of primary care health professionals for the region through medical school education, graduate medical education, a physician assistant training program, and support for practicing health professionals.The ACA and resulting accountable care organizations (ACOs) present potential challenges for rural settings and health training programs like WWAMI that focus on building the health workforce for rural and underserved populations. As more Americans acquire health coverage, more health professionals will be needed, especially in primary care. Rural locations may face increased competition for these professionals. Medical schools are expanding their positions to meet the need, but limits on graduate medical education expansion may result in a bottleneck, with insufficient residency positions for graduating students. The development of ACOs may further challenge building a rural workforce by limiting training opportunities for health professionals because of competing demands and concerns about cost, efficiency, and safety associated with training. Medical education programs like WWAMI will need to increase efforts to train primary care physicians and increase their advocacy for student programs and additional graduate medical education for rural constituents.

  6. 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...

  7. 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...

  8. 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…

  9. School Budget Hold'em Facilitator's Guide

    Science.gov (United States)

    Education Resource Strategies, 2012

    2012-01-01

    "School Budget Hold'em" is a game designed to help school districts rethink their budgeting process. It evolved out of Education Resource Strategies' (ERS) experience working with large urban districts around the country. "School Budget Hold'em" offers a completely new approach--one that can turn the budgeting process into a long-term visioning…

  10. GUARANTEED LOAN SYSTEM REQUIREMENTS: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act

    National Research Council Canada - National Science Library

    2001-01-01

    ...), in Office of Management and Budget (OMB) Circular A-127, Financial Management Systems, and in OMB s Revised Implementation Guidance for the Federal Financial Management Improvement Act (FFMIA...

  11. Gender Equality From A Gender Budgeting Perspective

    OpenAIRE

    Nyevero Maruzani; Nogget Matope; Efiritha Chauraya

    2012-01-01

    Gender budgeting, which is also known as gender responsive budgeting , tracks how budgets respond to gender equality and women’s rights requirement. This entails investing in and making available mechanisms, guidelines and indicators that enable gender equality advocates to track progress, benefit incidence and show how supposedly gender neutral budgets impact on men and women. The aim of this discussion is to highlight the importance of gender budgeting in addressing gender disparities while...

  12. The America COMPETES Act and the FY2009 Budget

    Science.gov (United States)

    2008-03-20

    STEM education programs across the department, and a Science, Engineering, and Mathematics Education Fund, that is to include not less than 0.3% of...information on STEM Education activities, see CRS Report 98-871, Science, Engineering, and Mathematics Education : Status and Issues, by Christine M. Matthews

  13. [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.

  14. Sustainable Food & Sustainable Economics

    OpenAIRE

    Alvarez, Mavis Dora

    2012-01-01

    Cuba today is immersed in a very intense process of perfecting its agricultural production structures with the goal of making them more efficient and sustainable in their economic administration and in their social and environmental management. Agricultural cooperatives in Cuba have the responsibility of producing on 73% of the country's farmland. Their contributions are decisive to developing agricultural production and to ensuring more and better food for the population, in addition to redu...

  15. 75 FR 7279 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2010-02-18

    ... Office of Management and Budget Review; Comment Request; Tobacco Product Standard on Flavored Cigarettes... information to OMB for review and clearance. Tobacco Product Standard on Flavored Cigarettes--(OMB Control... the Federal Food, Drug, and Cosmetic Act (the act) by adding a new chapter granting FDA important new...

  16. 76 FR 45261 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2011-07-28

    ... Office of Management and Budget Review; Comment Request; Guidance for Industry: Fast Track Drug... clearance. Guidance for Industry: Fast Track Drug Development Programs: Designation, Development, and... Modernization Act of 1997 (FDAMA) (Pub. L. 105-115) amended the Federal Food, Drug, and Cosmetic Act (the FD&C...

  17. 77 FR 31024 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2012-05-24

    ... and Budget Review; Comment Request; Guidance for Industry on Postmarketing Adverse Event Reporting for.... Guidance for Industry on Postmarketing Adverse Event Reporting for Nonprescription Human Drug Products... the Federal Food, Drug, and Cosmetic Act (the FD&C Act)) appears on the label of a nonprescription...

  18. 76 FR 51370 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2011-08-18

    ... Office of Management and Budget Review; Comment Request; Temporary Marketing Permit Applications AGENCY... clearance. Temporary Marketing Permit Applications--21 CFR 130.17(c) and (i)--(OMB Control Number 0910-0133)--Extension Section 401 of the Federal Food, Drug, and Cosmetic Act (the FD&C Act) (21 U.S.C. 341) directs FDA...

  19. 78 FR 11915 - Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support...

    Science.gov (United States)

    2013-02-20

    ..., Release No. 68921/February 13, 2013] Order Approving Public Company 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 Oversight Board (``PCAOB'') to oversee...

  20. 75 FR 81684 - Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support...

    Science.gov (United States)

    2010-12-28

    ...; Release No. 34-63596/December 22, 2010] Order Approving Public Company 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 Oversight Board (``PCAOB'') to...

  1. 77 FR 2576 - Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support...

    Science.gov (United States)

    2012-01-18

    ... Release No. 34-66141/January 11, 2012] Order Approving Public Company 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 Oversight Board (``PCAOB...

  2. 78 FR 14633 - Sequestration Order for Fiscal Year 2013 Pursuant to Section 251A of the Balanced Budget and...

    Science.gov (United States)

    2013-03-06

    ... Management and Budget in its report to the Congress of March 1, 2013. Pursuant to sections 250(c)(6), 251A... authority, and obligation limitations. All sequestrations shall be made in strict accordance with the requirements of section 251A of the Act and the specifications of the Office of Management and Budget's report...

  3. Budget deficits and public debt

    Directory of Open Access Journals (Sweden)

    Ph. D. Student Ionut Constantin

    2009-05-01

    Full Text Available In the recent decades, the budget deficit has become one of the characteristics of national economies. Furthermore, it finds its dimensions amplification. Despite this, more and more are the economists who dispute the need to balance the budget, arguing the need even the deficit and systematic use of in order to achieve economic equilibrium. Such guidance is substantiated by the need to promote an economic policy which ensures full use of resources and non-inflation economic growth.In these circumstances, balancing the budgest is clearly of secondary importance. In this context, it supported the need to increase expenditure at a pace faster than income growth and, implicitly , to keep budget deficits.

  4. 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…

  5. HUNGARIAN HIGHER EDUTATION-SUSTAINABILITY

    Directory of Open Access Journals (Sweden)

    Éva DARABOS

    2015-12-01

    Full Text Available Nowadays, the sustainability already goes far beyond the aspects of environmental protection; the knowledge and the education are also part of the sustainable development. In the field of education, a condition of realizing the sustainability is that the state should ensure a predictable and stable budget for the operation of institutions. Aim of the treatise, at first, is to examine the fulfilment of Europe 2020 Strategy objective affecting the higher education directly and then, based on statistical data, to present the trend in number of students of the Hungarian higher education and its composition by regions and to examine the change in the budgetary support.In order to retain the sustainability and competitiveness, the state and the institutions should make efforts to harmonise their sources and expenditures and to ensure a predictable, stable financial environment for the sector and its stakeholders.

  6. Privacy Act

    Science.gov (United States)

    Learn about the Privacy Act of 1974, the Electronic Government Act of 2002, the Federal Information Security Management Act, and other information about the Environmental Protection Agency maintains its records.

  7. Programme Budgets for Graduate Training.

    Science.gov (United States)

    Appelquist, Claes G.; And Others

    The development of a methodological framework for planning, programming, and budgeting which is specific to graduate training and research activities at the Chalmers University of Technology in Sweden is described. This pilot project is regarded as a step towards developing and implementing a generalized approach to an output-oriented finance…

  8. Program Budgeting: Promise and Problems.

    Science.gov (United States)

    Huff, Robert A.

    Planning, Programming, and Budgeting Systems (PPBS) are increasingly mentioned as effective means for improving the management of educational resources in institutions of higher education. PPBS has several advantages over conventional accounting systems, which still would be needed for day to day operations. First, it relates cost to output;…

  9. Feminism, Budgeting and Gender Justice

    Science.gov (United States)

    Misra, S. N.; Ghadai, Sanjaya Kumar

    2017-01-01

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

  10. Rational Budgeting? The Stanford Case.

    Science.gov (United States)

    Chaffee, Ellen Earle

    The budget decision making process at Stanford University, California, from 1970 through 1979 was evaluated in relation to the allocation of general funds to 38 academic departments. Using Simon's theory of bounded rationality and an organizational level of analysis, the Stanford decision process was tested for its rationality through…

  11. Kollektiivne vastutus ja gender budgeting

    Index Scriptorium Estoniae

    2005-01-01

    Vestlusringi teemad: riigieelarve koostamisel ei arvestata soolist võrdõiguslikkust; gender budgeting kui üks soolise võrdõiguslikkuse jälgimise viise; vabaabielu võib osutuda naisele palju ebasoodsamaks kui mehele; kogukonna kollektiivne vastutus perevägivalla korral. Vt. samas: Aasta 2004 suurte mõtlejate auhinnad

  12. Zero-Based Budgeting Redux.

    Science.gov (United States)

    Geiger, Philip E.

    1993-01-01

    Zero-based, programmatic budgeting involves four basic steps: (1) define what needs to be done; (2) specify the resources required; (3) determine the assessment procedures and standards to use in evaluating the effectiveness of various programs; and (4) assign dollar figures to this information. (MLF)

  13. 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...... (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...... 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....

  14. Best practices for budget-based design.

    Science.gov (United States)

    2017-03-01

    State Departments of Transportation (State DOTs) encounter difficulties in establishing feasible and : reliable project budget early in the project development. The lack of a systematic process for establishing : baseline budget with the consideratio...

  15. Performance Budgeting in the Netherlands: Beyond Arithmetic

    NARCIS (Netherlands)

    F.K.M. van Nispen tot Pannerden (Frans); J.J.A. Posseth (Johan)

    2006-01-01

    textabstractPerformance-based budgeting seems to be a promising tool for improving the management and accountability of public finances. However, its application causes many difficulties. This article briefly reviews international experience with performance-based budgeting and explores its

  16. Female Athletes Thrive, but Budget Pressures Loom.

    Science.gov (United States)

    Suggs, Welch

    2001-01-01

    A "Chronicle" survey finds significant progress for female athletes at the college level and budget constraints looming for all sports programs. The article includes several data tables on sports participation by women, scholarships, and athletic budgets. (EV)

  17. Sustainable agriculture

    National Research Council Canada - National Science Library

    Lichtfouse, Eric

    2009-01-01

    ... : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : 9 Part I CLIMATE CHANGE Soils and Sustainable Agriculture: A Review : : : : : : : : : : : : : : : : : : : : : : : : : : Rattan Lal 15 Soils and Food Sufficiency...

  18. 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.

  19. Sustainable Marketing

    NARCIS (Netherlands)

    Dam, van Y.K.

    2017-01-01

    In this article, three different conceptions of sustainable marketing are discussed and compared. These different conceptions are referred to as social, green, and critical sustainable marketing. Social sustainable marketing follows the logic of demand-driven marketing management and places the

  20. 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.

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 7 CFR 966.41 - Budget.

    Science.gov (United States)

    2010-01-01

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

  7. 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...

  8. 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...

  9. 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...

  10. Budget Considerations: A Primer for Senate Leaders

    Science.gov (United States)

    Academic Senate for California Community Colleges, 2009

    2009-01-01

    This paper is intended to provide a selection of easy to use resources and tools to enhance the effectiveness of a local senate president during ongoing budget conversations. It is not intended to provide a narrative description of budgets and budget process, nor a comprehensive listing of the many arcane rules that govern community college…

  11. 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...

  12. 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...

  13. 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.…

  14. 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)

  15. 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.)

  16. 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.

  17. Capital budgeting practices in Spain

    Directory of Open Access Journals (Sweden)

    Pablo de Andrés

    2015-01-01

    Full Text Available This paper seeks to shed further light on the capital budgeting techniques used by Spanish companies. Our paper posits that the gap between theory and practice might be related to the nature of sources of value and to the efficiency of mechanisms aligning managerial and shareholder incentives, rather than to resource restrictions or model misinterpretation. We analyze data from a survey conducted in 2011, the final sample comprising 140 non-financial Spanish firms. Our findings show a behaviour pattern similar to that reported in prior research for firms in other countries. Particularly noteworthy is that payback appears to be the most widely used tool, while real options are used relatively little. Our results confirm that size and industry are related to the frequency of use of certain capital budgeting techniques. Further, we find that the relevance of growth opportunities and flexibility is an important factor explaining the use of real options.

  18. Polity age and political budget cycles

    DEFF Research Database (Denmark)

    Aaskoven, Lasse

    2017-01-01

    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....

  19. Innovative Concepts of Budgeting in the Enterprises

    OpenAIRE

    Adam Bąk

    2009-01-01

    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...

  20. 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

  1. 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.

  2. Innovative Concepts of Budgeting in the Enterprises

    Directory of Open Access Journals (Sweden)

    Adam Bąk

    2009-01-01

    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 companys 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.

  3. 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...

  4. Sustainable Disruptions

    DEFF Research Database (Denmark)

    Friis, Silje Alberthe Kamille; Kjær, Lykke Bloch

    2016-01-01

    Since 2012 the Sustainable Disruptions (SD) project at the Laboratory for Sustainability at Design School Kolding (DK) has developed and tested a set of design thinking tools, specifically targeting the barriers to economically, socially, and environmentally sustainable business development....... The tools have been applied in practice in collaboration with 11 small and medium sized companies (SMEs). The study investigates these approaches to further understand how design thinking can contribute to sustainable transition in a business context. The study and the findings are relevant to organizations...... invested in the issue of sustainable business development, in particular the leaders and employees of SMEs, but also to design education seeking new ways to consciously handle and teach the complexity inherent in sustainable transformation. Findings indicate that the SD design thinking approach contributes...

  5. Computational sustainability

    CERN Document Server

    Kersting, Kristian; Morik, Katharina

    2016-01-01

    The book at hand gives an overview of the state of the art research in Computational Sustainability as well as case studies of different application scenarios. This covers topics such as renewable energy supply, energy storage and e-mobility, efficiency in data centers and networks, sustainable food and water supply, sustainable health, industrial production and quality, etc. The book describes computational methods and possible application scenarios.

  6. ACT Test

    Science.gov (United States)

    ... Content View Sources Ask Us Also Known As ACT Activated Coagulation Time Formal Name Activated Clotting Time ... What is being tested? The activated clotting time (ACT) is a test that is used primarily to ...

  7. Sustainable transformation

    DEFF Research Database (Denmark)

    Andersen, Nicolai Bo

    This paper is about sustainable transformation with a particular focus on listed buildings. It is based on the notion that sustainability is not just a question of energy conditions, but also about the building being robust. Robust architecture means that the building can be maintained and rebuilt...... theoretical lenses. It is proposed that three parameters concerning the ꞌtransformabilityꞌ of the building can contribute to a more nuanced understanding of sustainable transformation: technical aspects, programmatic requirements and narrative value. It is proposed that the concept of ꞌsustainable...

  8. Financing Sustainable Development

    DEFF Research Database (Denmark)

    Fejerskov, Adam Moe; Funder, Mikkel; Engberg-Pedersen, Lars

    In the fall of 2015, world leaders adopted the most ambitious global development agenda in history. Meeting the aspiring targets of the Sustainable Development Goals will require financing far beyond traditional aid. At the same time, aid itself is under major pressure as European governments cut...... aid budgets or divert them to meet refugee and migration issues. In this context of massive global ambition and concurrent uncertainty on the future of aid, other actors and sources of development financing seem ever more critical, such as the private sector, private foundations and the BRICS....... But what are in fact the interests and modes of operation of such actors in the context of development financing, and to what extent do they align with the aims of the SDGs? And how do national governments of developing countries themselves perceive and approach these new sources of financing?...

  9. 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.

  10. 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...

  11. Education for Sustainability through a Photography Competition

    OpenAIRE

    Rowena Scott

    2014-01-01

    This article describes the development and history of a sustainability photography competition. From its simple beginnings as an environmental officer’s idea, an environmental sustainability photography competition began in just one university. Now hosted by Australasian Campuses Towards Sustainability (ACTS), finalist entries are viewed on a public website gaining international attention. A purpose of this article is to demonstrate the diversity of views of sustainability by displaying the w...

  12. 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.

  13. 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....

  14. Budget estimates. Fiscal year 1998

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-02-01

    The U.S. Congress has determined that the safe use of nuclear materials for peaceful purposes is a legitimate and important national goal. It has entrusted the Nuclear Regulatory Commission (NRC) with the primary Federal responsibility for achieving that goal. The NRC`s mission, therefore, is to regulate the Nation`s civilian use of byproduct, source, and special nuclear materials to ensure adequate protection of public health and safety, to promote the common defense and security, and to protect the environment. The NRC`s FY 1998 budget requests new budget authority of $481,300,000 to be funded by two appropriations - one is the NRC`s Salaraies and Expenses appropriation for $476,500,000, and the other is NRC`s Office of Inspector General appropriation for $4,800,000. Of the funds appropriated to the NRC`s Salaries and Expenses, $17,000,000, shall be derived from the Nuclear Waste Fund and $2,000,000 shall be derived from general funds. The proposed FY 1998 appropriation legislation would also exempt the $2,000,000 for regulatory reviews and other assistance provided to the Department of Energy from the requirement that the NRC collect 100 percent of its budget from fees. The sums appropriated to the NRC`s Salaries and Expenses and NRC`s Office of Inspector General shall be reduced by the amount of revenues received during FY 1998 from licensing fees, inspection services, and other services and collections, so as to result in a final FY 1998 appropriation for the NRC of an estimated $19,000,000 - the amount appropriated from the Nuclear Waste Fund and from general funds. Revenues derived from enforcement actions shall be deposited to miscellaneous receipts of the Treasury.

  15. 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)

  16. Sustainable Transportation

    DEFF Research Database (Denmark)

    Hall, Ralph P.; Gudmundsson, Henrik; Marsden, Greg

    2014-01-01

    that relate to the construction and maintenance of transportation infrastructure and the operation or use of the different transportation modes. The concept of sustainable transportation emerged in response to these concerns as part of the broader notion of sustainable development. Given the transportation...

  17. Sustaining dairy

    NARCIS (Netherlands)

    Villarreal Herrera, Georgina

    2017-01-01

    Dairy in Europe has undergone many changes in the last few years—the abolition of milk production quotas being a fundamental one. This study explores these changes in relation to the sustained social and environmental viability of the sector and how dairy processors' sustainability

  18. Sustainable Universities

    DEFF Research Database (Denmark)

    Grindsted, Thomas Skou

    2011-01-01

    . Declarations tend to have impact on three trends. Firstly, there is emerging international consensus on the university’s role and function in relation to sustainable development; secondly, the emergence of national legislation, and thirdly, an emerging international competition to be leader in sustainable...... campus performance....

  19. Sustainable Transition

    DEFF Research Database (Denmark)

    Hansen, Ole Erik; Søndergård, Bent

    2014-01-01

    of agendas/vision, technologies, actors and institutions in the emergent design of an urban mobility system based on an electric car sharing system. Why. Designing for sustainability is a fundamental challenge for future design practices; designers have to obtain an ability to contribute to sustainable...

  20. Sustainable Learning

    Science.gov (United States)

    Cadwell, Louise; Dillon, Robert

    2011-01-01

    Green schools have moved into a new era that focuses on building a culture of sustainability in every aspect of learning in schools. In the early stages of sustainability education, the focus was on recycling and turning off the lights. Now, students and adults together are moving into the areas of advocacy and action that are based on a deep…

  1. ACTS 2014

    DEFF Research Database (Denmark)

    . For the 2014 festival, the museum has entered into a collaboration with the Department for Performance Design at Roskilde University – with continued focus on sound and performance art, and social art in public spaces. With ACTS, art moves out of its usual exhibition space and instead utilizes the city, its...... various possibilities and public spaces as a stage. ACTS takes place in and around the museum and diverse locations in Roskilde city. ACTS is partly curated by the museum staff and partly by guest curators. ACTS 2014 is supported by Nordea-fonden and is a part of the project The Museum goes downtown.......Co-curator of ACTS 2014 together with Rasmus Holmboe, Judith Schwarzbart and Sanne Kofoed. ACTS is the Museum of Contemporary Art’s international bi-annual festival. ACTS was established in 2011 and, while the primary focus is on sound and performance art, it also looks toward socially oriented art...

  2. 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.

  3. Budget Deficits Effects on Economic Growth

    OpenAIRE

    L.C.Risti; C. Nicolaescu; D.Tăgăduan

    2013-01-01

    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.

  4. Water Budget in the UAE for Applications in Food Security.

    Science.gov (United States)

    Gonzalez Sanchez, R.; Ouarda, T.; Marpu, P. R.; Pearson, S.

    2014-12-01

    The current rate of population growth combined with climate change, have increased the impact on natural resources globally, especially water, land and energy, and therefore the food availability. Arid and semi-arid countries are highly vulnerable to these threats being already aware of the scarcity of resources depending mainly on imports. This study focuses on the UAE, with a very low rainfall, high temperatures and a very high rate of growth. It represents the perfect scenario to study the adaptive strategies that would allow to alleviate the effects of changing climate conditions and increase of population. Water is a key factor to food security especially in dry regions like the UAE, therefore, the first step of this approach is to analyze the water budget, first at a global scale (UAE), and after at smaller scales where particular and in-depth studies can be performed. The water budget is represented by the following equation: total precipitation and desalinated water minus the evapotranspiration equals the change in the terrestrial water storage. The UAE is highly dependent on desalinated water, therefore, this factor is included as a water input in the water budget. The procedure adopted in this study is applicable to other Gulf countries where desalination represents a large component of the water budget. Remotely sensed data will be used to obtain the components of the water budget equation performing a preliminary study of the suitability of TRMM data to estimate the precipitation in the UAE by comparison with six ground stations in the country. GRACE and TRMM data will then be used to obtain the terrestrial water storage and the precipitation respectively. The evapotranspiration will be estimated from the water budget equation and maps of these three variables will be obtained. This spatial analysis of the water resources will help to determine the best areas for cultivation and whether it can be planned in a way that increases the agricultural

  5. 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.

  6. OMB Recommended vs Approved Operating Budget

    Data.gov (United States)

    Montgomery County of Maryland — This dataset includes the Fiscal Year 2015 County Executive Recommended and County Council Approved operating budgets for Montgomery County, for comparison purposes....

  7. How local authorities allocate resources to carers through carer personal budgets

    OpenAIRE

    Mitchell, Wendy Ann

    2014-01-01

    Key aims of the study were to explore: - What approaches local authorities in England were using to determine eligibility for, and levels of, carer personal budgets. - Why these approaches were used. - Anticipated changes to these approaches following implementation of the Care Act (the study was conducted before the Care Bill received Royal Assent).

  8. 76 FR 34083 - Agency Information Collection Activities; Announcement of Office of Management and Budget...

    Science.gov (United States)

    2011-06-10

    ... HUMAN SERVICES Food and Drug Administration Agency Information Collection Activities; Announcement of Office of Management and Budget Approval; Guidance for Industry on Citizen Petitions and Petitions for Stay of Action Subject to Section 505(q) of the Federal Food, Drug, and Cosmetic Act AGENCY: Food and...

  9. 75 FR 78249 - Agency Information Collection Activities; Submission for Office of Management and Budget Review...

    Science.gov (United States)

    2010-12-15

    ... Office of Management and Budget Review; Comment Request; Guidance for Industry on Citizen Petitions and Petitions for Stay of Action Subject to Section 505(q) of the Federal Food, Drug, and Cosmetic Act AGENCY... ``Guidance for Industry on Citizen Petitions and Petitions for Stay of Action Subject to Section 505(q) of...

  10. 75 FR 67991 - Information Collection Request to Office of Management and Budget; OMB

    Science.gov (United States)

    2010-11-04

    ...: 1625-0008] Information Collection Request to Office of Management and Budget; OMB AGENCY: Coast Guard.... FOR FURTHER INFORMATION CONTACT: Mr. Arthur Requina, Office of Information Management, telephone 202... Act of 1995, the U.S. Coast Guard intends to submit an Information Collection Request (ICR) and...

  11. 76 FR 32215 - Agency Information Collection Activities; Announcement of Office of Management and Budget...

    Science.gov (United States)

    2011-06-03

    ... HUMAN SERVICES Food and Drug Administration Agency Information Collection Activities; Announcement of Office of Management and Budget Approval; Restaurant Menu and Vending Machine Labeling; Registration for Small Chains Under Section 4205 of the Patient Protection and Affordable Care Act of 2010 AGENCY: Food...

  12. 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...

  13. The Australian terrestrial carbon budget

    Directory of Open Access Journals (Sweden)

    V. Haverd

    2013-02-01

    Full Text Available This paper reports a study of the full carbon (C-CO2 budget of the Australian continent, focussing on 1990–2011 in the context of estimates over two centuries. The work is a contribution to the RECCAP (REgional Carbon Cycle Assessment and Processes project, as one of numerous regional studies. In constructing the budget, we estimate the following component carbon fluxes: net primary production (NPP; net ecosystem production (NEP; fire; land use change (LUC; riverine export; dust export; harvest (wood, crop and livestock and fossil fuel emissions (both territorial and non-territorial. Major biospheric fluxes were derived using BIOS2 (Haverd et al., 2012, a fine-spatial-resolution (0.05° offline modelling environment in which predictions of CABLE (Wang et al., 2011, a sophisticated land surface model with carbon cycle, are constrained by multiple observation types. The mean NEP reveals that climate variability and rising CO2 contributed 12 ± 24 (1σ error on mean and 68 ± 15 TgC yr−1, respectively. However these gains were partially offset by fire and LUC (along with other minor fluxes, which caused net losses of 26 ± 4 TgC yr−1 and 18 ± 7 TgC yr−1, respectively. The resultant net biome production (NBP is 36 ± 29 TgC yr−1, in which the largest contributions to uncertainty are NEP, fire and LUC. This NBP offset fossil fuel emissions (95 ± 6 TgC yr−1 by 38 ± 30%. The interannual variability (IAV in the Australian carbon budget exceeds Australia's total carbon emissions by fossil fuel combustion and is dominated by IAV in NEP. Territorial fossil fuel emissions are significantly smaller than the rapidly growing fossil fuel exports: in 2009–2010, Australia exported 2.5 times more carbon in fossil fuels than it emitted by burning fossil fuels.

  14. CUTTING THE CORD: SUSTAINING UNTETHERED AIR SUPERIORITY OPERATIONS IN THE PACIFIC

    Science.gov (United States)

    2016-06-01

    AU/ACSC/2016 AIR COMMAND AND STAFF COLLEGE AIR UNIVERSITY CUTTING THE CORD: SUSTAINING UNTETHERED AIR SUPERIORITY OPERATIONS IN THE PACIFIC...has instituted a second round of budget sequestration. Still suffering from the first round of budget cuts in 2012, the USAF is struggling to meet

  15. Sustainable consumption

    DEFF Research Database (Denmark)

    Prothero, Andrea; Dobscha, Susan; Freund, Jim

    2011-01-01

    This essay explores sustainable consumption and considers possible roles for marketing and consumer researchers and public policy makers in addressing the many sustainability challenges that pervade our planet. Future research approaches to this interdisciplinary topic need to be comprehensive...... and systematic and will benefit from a variety of different perspectives. There are a number of opportunities for future research, and three areas are explored in detail. First, the essay considers the inconsistency between the attitudes and behaviors of consumers with respect to sustainability; next, the agenda...... is broadened to explore the role of individual citizens in society; and finally, a macro institutional approach to fostering sustainability is explored. Each of these areas is examined in detail and possible research avenues and public policy initiatives are considered within each of these separate...

  16. Stabilizing Sustainability

    DEFF Research Database (Denmark)

    Reitan Andersen, Kirsti

    The publication of the Brundtland Report in 1987 put the topic of sustainable development on the political and corporate agenda. Defining sustainable development as “a development that meets the needs of the future without compromising the ability of future generations to meet their own needs......” (WCED, 1987, p. 43), the Report also put a positive spin on the issue of sustainability by upholding capitalist beliefs in the possibility of infinite growth in a world of finite resources. While growth has delivered benefits, however, it has done so unequally and unsustainably. This thesis focuses...... on the textile and fashion industry, one of the world’s most polluting industries and an industry to some degree notorious for leading the ‘race to the bottom’ in global labour standards. Despite being faced with increasing demands to practise sustainability, most textile and fashion companies continue to fail...

  17. Sustainability reporting

    NARCIS (Netherlands)

    Kolk, A.

    2005-01-01

    This article gives an overview of developments in sustainability (also sometimes labelled corporate social responsibility) reporting. The article will first briefly indicate how accountability on social and environmental issues started, already in the 1970s when social reports were published.

  18. Sustainable Cities

    DEFF Research Database (Denmark)

    Georg, Susse; Garza de Linde, Gabriela Lucía

    Judging from the number of communities and cities striving or claiming to be sustainable and how often eco-development is invoked as the means for urban regeneration, it appears that sustainable and eco-development have become “the leading paradigm within urban development” (Whitehead 2003......), urban design competitions are understudied mechanisms for bringing about field level changes. Drawing on actor network theory, this paper examines how urban design competitions may bring about changes within the professional field through the use of intermediaries such as a sustainable planning....../assessment tool. The context for our study is urban regeneration in one Danish city, which had been suffering from industrial decline and which is currently investing in establishing a “sustainable city”. Based on this case study we explore how the insights and inspiration evoked in working with the tool...

  19. Sustainable responsibilities?

    DEFF Research Database (Denmark)

    Lystbæk, Christian Tang

    2015-01-01

    This working paper analyzes the conceptions of corporate responsibility for sustainable development in EU policies on CSR. The notion of corporate responsibility has until recently been limited to economical and legal responsibilities. Based on this narrow conception of corporate responsibility.......e. a combination of destruction and construction, this chapter will deconstruct conceptions of responsibility for sustainable development in these EU documents on CSR. A deconstructive conceptual analysis involves destructing dominant interpretations of a text and allowing for constructions of alternative...... such as sustainability actually means, but on what the concept says and does not say. A deconstructive analysis of EU policies on CSR, then, pinpoints that such policies are sites of conceptual struggles. This kind of analysis is suitable for studying conceptions of corporate responsibility for sustainable development...

  20. Agriculture: Sustainability

    Science.gov (United States)

    Sustainability creates and maintains the conditions under which humans and nature can exist in productive harmony, that permit fulfilling the food, feed, and fiber needs of our country and the social, economic and other requirements.

  1. 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

  2. 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...

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

    African Journals Online (AJOL)

    ... slacks and budget gamesmanship. It could also arise due to conflicts between top management quest for control and lower-level management demand for flexibility, unclear objective setting process, market uncertainty, managers' drive to achieve target . Keywords: Budget, budget games, budgeting, budget participation ...

  4. 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…

  5. Sustainable finance

    OpenAIRE

    Boersma-de Jong, Margreet F.

    2012-01-01

    Presentation for Springschool of Strategy, University of Groningen, 10 October 2012. The role of CSR is to stimulate ethical behaviour, and as a result, mutual trust in society. Advantage of CSR for the company and the evolution of CSR. From CSR to Sustainable Finance: how does CSR influence Sustainable Business Administration & Management Accounting, Financial Leadership and what is the importance of CSR in the financial sector

  6. Entropy Budget for Hawking Evaporation

    Directory of Open Access Journals (Sweden)

    Ana Alonso-Serrano

    2017-07-01

    Full Text Available Blackbody radiation, emitted from a furnace and described by a Planck spectrum, contains (on average an entropy of 3 . 9 ± 2 . 5 bits per photon. Since normal physical burning is a unitary process, this amount of entropy is compensated by the same amount of “hidden information” in correlations between the photons. The importance of this result lies in the posterior extension of this argument to the Hawking radiation from black holes, demonstrating that the assumption of unitarity leads to a perfectly reasonable entropy/information budget for the evaporation process. In order to carry out this calculation, we adopt a variant of the “average subsystem” approach, but consider a tripartite pure system that includes the influence of the rest of the universe, and which allows “young” black holes to still have a non-zero entropy; which we identify with the standard Bekenstein entropy.

  7. SUSTAINABLE TRANSPORTATION

    Directory of Open Access Journals (Sweden)

    Linda STEG

    2007-01-01

    Full Text Available This paper discusses possible contributions of psychologists to sustainable transportation. It is argued that in order to reach sustainable transportation, among others, behaviour changes of individual car users are needed. As transport policies will be more effective if they target important antecedents of travel behaviour, first, factors influencing such behaviour are discussed. It is argued that car use is very attractive and sometimes even necessary for many different reasons. This implies that a combination of policies is called for, each targeting different factors that support car use and hinder the use of more sustainable modes of transport. Next, the paper elaborates on policy strategies that may be employed to achieve sustainable transportation by changing car use. Increasing the attractiveness of sustainable transport modes by means of pull measures seems not sufficient to reduce the level of car use. Besides, car use should be made less attractive by means of push measures to force drivers to reconsider their travel behaviour. The acceptability of such policies may be increased by clearly communicating the aim of these policies, and the expected positive consequences (e.g., less congestion, improved environmental quality. Moreover, possible negative effects for individual freedom may be compensated by implementing additional policies aimed at facilitating the use of sustainable transport modes.

  8. Green Schools on Ordinary Budgets

    Science.gov (United States)

    Hanson, Mark E.

    2010-01-01

    Some in the green building industry have spoken for some time now of green buildings not needing to cost more. Jason McLennan in his 2004 book "The Philosophy of Sustainable Design" discusses not falling into the "green is always more" syndrome. He goes on to explain the concept of tunneling through the cost barrier. A 2007…

  9. Sustainable markets for sustainable energy

    Energy Technology Data Exchange (ETDEWEB)

    Millan, J.; Smyser, C.

    1997-12-01

    The author discusses how the Inter-American Development Bank (IDB) is involved in sustainable energy development. It presently has 50 loans and grants for non conventional renewable energy projects and ten grants for efficiency programs for $600 and $17 million respectively, representing 100 MW of power. The IDB is concerned with how to create a sustainable market for sustainable energy projects. The IDB is trying to work with government, private sector, NGOs, trading allies, credit sources, and regulators to find proper roles for such projects. He discusses how the IDB is working to expand its vision and objectives in renewable energy projects in Central and South America.

  10. 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.

  11. Centre for Budget and Governance Accountability

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

    This funding will enhance the Centre for Budget and Governance Accountability's (CBGA) role as a credible public policy institution in India by strengthening its ability to provide high-quality, influential, and policy-relevant research. About the Centre for Budget and Governance Accountability CBGA is an independent ...

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

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

    Gender Responsive Community Based Planning and Budgeting Tool for Local Governance. During the early 1990s, IDRC supported the development and testing of a reliable and cost-efficient tool for monitoring poverty and facilitating local level budgeting: the community-based (poverty) monitoring system (CBMS).

  13. CAUT Analysis of Federal Budget 2013

    Science.gov (United States)

    Canadian Association of University Teachers, 2013

    2013-01-01

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

  14. Women and gender budgeting: Nigeria's policy alternative ...

    African Journals Online (AJOL)

    This work contributes to the policy debate on women empowerment through gender budgeting and equally exposes the inherent negative impacts of the current budgeting system, and how it could help facilitate gender equity and open up economic opportunities for women. Gender inequalities thrive in all societies but are ...

  15. 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)

  16. CAUT Analysis of Federal Budget 2012

    Science.gov (United States)

    Canadian Association of University Teachers, 2012

    2012-01-01

    The 2012 federal Budget marks the beginning of a painful and unnecessary fiscal retrenchment. Despite boasting one of the lowest debt-to-GDP ratios amongst industrialized countries, the Conservative government is pressing ahead with deep cuts of more than $5 billion across departmental budgets by 2014-15. For post-secondary education and research,…

  17. Financial Advisor - Budget and Financial Management | IDRC ...

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

    Job Summary As the most senior budget team member, the Financial Advisor assumes key responsibilities in the preparation of the annual program of work and budget of the Centre (xx cost centres totalling expending some $190 M in 2007-2008). The Financial Advisor also maintains and refines as needed financial ...

  18. 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.

  19. Zero Base Budgeting Method Applied at Education Expenditures of Cluj-Napoca Budget

    Directory of Open Access Journals (Sweden)

    Paul ZAI

    2006-10-01

    Full Text Available This study is trying to propose alternative methods for budget elaboration, in order to be able to forcast the budget. For presenting the practical part of ZBB (Zero Base Budgeting, we have decided to apply ZBB method for forecasting Cluj-Napoca budget - Chapter Education. To estimate the values of the principal expenditures we will study the data from a budgetary centre, and a tertiary unit. The accuracy of our predictions is trying to underline the necessity of using modern methods for budget elaboration.

  20. Political Budget Cycles in the European Union

    Directory of Open Access Journals (Sweden)

    Jiří Gregor

    2016-01-01

    Full Text Available This paper provides research on the theme of the political budget cycles. The goal is to find out whether or not the government tries to manipulate the state budget and its components for the purpose of re-election across the countries of the European Union. In order to verify this theory a dynamic panel data model was used. The results were significant, but only if predetermined elections were not counted into the estimations. In that case, the theory of the political budget cycles could be accepted as valid for the EU countries. The main driving force of the political budget cycles across the countries of the European Union is fluctuation of the government expenditures. During the election year, the government expenditures are higher, and a year after the election, government expenditures are lower. This is reflected into the state budget balance.

  1. BUDGET AMENDMENT – CAUSE AND EFFECT

    Directory of Open Access Journals (Sweden)

    ROXANA ISPAS

    2014-10-01

    Full Text Available This paper analyzes both the causes and effects of budget amendment in Romania, taking into account the Fiscal Budget Responsibility Law. Reduction by 5% of the CSI payable by the employer from the 1st of October 2014 should be necessarily accompanied by a reform of the social security system, starting from the principle of equal treatment of taxpayers irrespective of their type of income and the elaboration and implementation of a medium-term strategy for financially rebalancing the social security budgets, especially the pensions' budget. Such a strategy should aim to increase the number of taxpayers, in particular by reducing "black" labor, and ensure a total transparency of budget expenditures as a whole in order to stimulate the growth of voluntary compliance to payment of taxes.

  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. 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...

  4. Fiscal Year 2003 Budget of the U.S. Government

    National Research Council Canada - National Science Library

    2002-01-01

    Budget of the United States Government, Fiscal Year 2003 contains the Budget Message of the President and information on the President's budget and management priorities, including assesments of agencies performance...

  5. STRATEGIC PLANNING AND PROGRAM BUDGETING IN ROMANIA – RECENT DEVELOPMENTS

    Directory of Open Access Journals (Sweden)

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

    2009-05-01

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

  6. 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.

  7. Roundtabling Sustainability

    DEFF Research Database (Denmark)

    Ponte, Stefano

    2014-01-01

    The willingness of public authority to delegate social and environmental regulation to the private sector has varied from sector to sector, but has often led to the establishment of ‘voluntary’ standards and certifications on sustainability. Many of these have taken the form of ‘stewardship...... councils’ and ‘sustainability roundtables’ and have been designed around a set of institutional features seeking to establish legitimacy, fend off possible criticism, and ‘sell’ certifications to potential users. The concept of ‘roundtabling’ emphasizes the fitting a variety of commodity......-specific sustainability situations into a form that not only ‘hears more voices’ (as in ‘multi-stakeholder’), but also portrays to give them equal standing at the table of negotiations (roundtable), thus raising higher expectations on accountability, transparency and inclusiveness. In this article, I examine to what...

  8. Learning Our Way to Sustainability

    NARCIS (Netherlands)

    Wals, A.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

  9. Sustainability Evaluation.

    Science.gov (United States)

    Stichnothe, Heinz

    2017-03-17

    The long-term substitution of fossil resources can only be achieved through a bio-based economy, with biorefineries and bio-based products playing a major role. However, it is important to assess the implications of the transition to a bio-based economy. Life cycle-based sustainability assessment is probably the most suitable approach to quantify impacts and to identify trade-offs at multiple levels. The extended utilisation of biomass can cause land use change and affect food security of the most vulnerable people throughout the world. Although this is mainly a political issue and governments should be responsible, the responsibility is shifted to companies producing biofuels and other bio-based products. Organic wastes and lignocellulosic biomass are considered to be the preferred feedstock for the production of bio-based products. However, it is unlikely that a bio-based economy can rely only on organic wastes and lignocellulosic biomass.It is crucial to identify potential problems related to socio-economic and environmental issues. Currently there are many approaches to the sustainability of bio-based products, both quantitative and qualitative. However, results of different calculation methods are not necessarily comparable and can cause confusion among decision-makers, stakeholders and the public.Hence, a harmonised, globally agreed approach would be the best solution to secure sustainable biomass/biofuels/bio-based chemicals production and trade, and to avoid indirect effects (e.g. indirect land use change). However, there is still a long way to go.Generally, the selection of suitable indicators that serve the purpose of sustainability assessment is very context-specific. Therefore, it is recommended to use a flexible and modular approach that can be adapted to various purposes. A conceptual model for the selection of sustainability indicators is provided that facilitates identifying suitable sustainability indicators based on relevance and significance in a

  10. Balancing Acts

    Science.gov (United States)

    ... Current Issue Past Issues Special Section: Focus on Communication Balancing Acts Past Issues / Fall 2008 Table of ... It was like watching a movie, but every couple of frames were skipping. It was disorienting," the ...

  11. Budget-makers and health care systems.

    Science.gov (United States)

    White, Joseph

    2013-10-01

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

  12. 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.

  13. 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.

  14. THE BUDGET, AN INSTRUMENT FOR PLANNING

    Directory of Open Access Journals (Sweden)

    Calin Anca

    2010-12-01

    Full Text Available The budget is a management instrument used by any entity, financially ensuring the dimension of the objectives, revenues, expenses and results at the management centers level and finally evaluating the economic efficiency through comparing the results with those budgeted for. A major component of the managerial control, the effectiveness of the budgeting process is reflected in the fact that: requires the strategic planning and implementing the plans, offers a frame of reference for performance evaluation, contributes to personnel motivation, encourages the coordination and communication.

  15. 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...

  16. Sustainable Soesterkwartier

    NARCIS (Netherlands)

    Abrahams, H.; Goosen, H.; Jong, de F.; Sickmann, J.; Prins, D.

    2010-01-01

    The municipality of Amersfoort wants to construct an endurable and sustainable eco-town in the Soesterkwartier neighbourhood, by taking future climate change into account. The impact of climate change at the location of the proposed eco-town was studied by a literature review.

  17. Sustainable agriculture

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

    New farming techniques, better food security. Since 1970, IDRC-supported research has introduced sustainable agricultural practices to farmers and communities across the devel- oping world. The result: higher productivity, less poverty, greater food security, and a healthier environment. Opportunities grow on trees in ...

  18. Sustainable Development

    African Journals Online (AJOL)

    Tsegai Berhane Ghebretekle

    Abstract. This article examines the concept of sustainable development after the Post-. 2015 Paris Climate Change Agreement with particular emphasis on Ethiopia. Various African countries are vulnerable to climate change, as is evidenced by recent droughts. Ethiopia is selected as a case study in light of its pace in.

  19. Sustainable machining

    CERN Document Server

    2017-01-01

    This book provides an overview on current sustainable machining. Its chapters cover the concept in economic, social and environmental dimensions. It provides the reader with proper ways to handle several pollutants produced during the machining process. The book is useful on both undergraduate and postgraduate levels and it is of interest to all those working with manufacturing and machining technology.

  20. Architecture Sustainability

    NARCIS (Netherlands)

    Avgeriou, Paris; Stal, Michael; Hilliard, Rich

    2013-01-01

    Software architecture is the foundation of software system development, encompassing a system's architects' and stakeholders' strategic decisions. A special issue of IEEE Software is intended to raise awareness of architecture sustainability issues and increase interest and work in the area. The

  1. Sustainability reporting

    NARCIS (Netherlands)

    Kolk, A.

    2005-01-01

    This article gives an overview of developments in sustainability (also sometimes labelled corporate social responsibility) reporting. It The article will first briefly indicate how accountability on social and environmental issues started, already in the 1970s when social reports were published.

  2. Exergy sustainability.

    Energy Technology Data Exchange (ETDEWEB)

    Robinett, Rush D. III (.; ); Wilson, David Gerald; Reed, Alfred W.

    2006-05-01

    Exergy is the elixir of life. Exergy is that portion of energy available to do work. Elixir is defined as a substance held capable of prolonging life indefinitely, which implies sustainability of life. In terms of mathematics and engineering, exergy sustainability is defined as the continuous compensation of irreversible entropy production in an open system with an impedance and capacity-matched persistent exergy source. Irreversible and nonequilibrium thermodynamic concepts are combined with self-organizing systems theories as well as nonlinear control and stability analyses to explain this definition. In particular, this paper provides a missing link in the analysis of self-organizing systems: a tie between irreversible thermodynamics and Hamiltonian systems. As a result of this work, the concept of ''on the edge of chaos'' is formulated as a set of necessary and sufficient conditions for stability and performance of sustainable systems. This interplay between exergy rate and irreversible entropy production rate can be described as Yin and Yang control: the dialectic synthesis of opposing power flows. In addition, exergy is shown to be a fundamental driver and necessary input for sustainable systems, since exergy input in the form of power is a single point of failure for self-organizing, adaptable systems.

  3. Sustainable processing

    DEFF Research Database (Denmark)

    Kristensen, Niels Heine

    2004-01-01

    Kristensen_NH and_Beck A: Sustainable processing. In Otto Schmid, Alexander Beck and Ursula Kretzschmar (Editors) (2004): Underlying Principles in Organic and "Low-Input Food" Processing - Literature Survey. Research Institute of Organic Agriculture FiBL, CH-5070 Frick, Switzerland. ISBN 3-906081-58-3...

  4. Sustainable finance

    NARCIS (Netherlands)

    dr. Margreet F. Boersma-de Jong

    2012-01-01

    Presentation for Springschool of Strategy, University of Groningen, 10 October 2012. The role of CSR is to stimulate ethical behaviour, and as a result, mutual trust in society. Advantage of CSR for the company and the evolution of CSR. From CSR to Sustainable Finance: how does CSR influence

  5. Regional budget for 2015–2017: doing away with deficit or doing away with development?

    Directory of Open Access Journals (Sweden)

    Anna Ivanovna Povarova

    2015-03-01

    Full Text Available Regional budget in the Vologda Oblast for 2015–2017 was formed under difficult socioeconomic conditions caused not only by a longstanding dependence of Russia’s economy and its budget system on the external economic environment, but also by a number of new factors associated with the aggravation of geopolitical tensions and the application of sectoral sanctions by Western countries. Despite an uncertainty in economic development trends, the new budget is announced to be deficitfree. It would seem that the balance of revenues and expenditures, a fundamental principle of the budget system, has been achieved. However, an analysis of the expenditure part of the budget shows that the balance is achieved at the expense of introducing the austerity regime followed by the restriction of all directions of funding. For 2015–2017 the share of the regional budget expenditures in GRP will decrease to 9.8% vs. 13.6% in 2014. If macroeconomic dynamics maintains its downward trend, such fiscal policy in the long term will suppress the economy even more significantly and will ultimately lead to the taxable capacity reduction. Under the conditions of economic activity slowdown, even if the budget is balanced, it will not be possible to neutralize the cyclical risks connected with the receipt of profit tax from the metallurgical and chemical industries that are integrated into the world economy and act as the major budget revenue generating industries in the region. Simple calculations prove that at the current high level of debt load it will be extremely difficult for the government to overcome the dependence on borrowed funds; therefore, it seems rather doubtful that the budget balance over the forecast period can be achieved. The author analyzes several laws on the regional budget*16 and comes to a conclusion that the fiscal policy pursued by the federal government is flawed because it focuses on fiscal functions rather than on stimulating and regulating

  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. 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.

  8. Physics loses out in UK budget

    CERN Multimedia

    Cartlidge, E

    1998-01-01

    British astronomers are angry that the budget for the Particle Physics and Astronomy Research Council will receive only a 0.5% rise above inflation. All the other research councils will get increases of at least 3% (1 page).

  9. FY 2015 Supplement to the Presidents Budget

    Data.gov (United States)

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

  10. FY 2014 Supplement to the Presidents Budget

    Data.gov (United States)

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

  11. FY 2016 Supplement to the Presidents Budget

    Data.gov (United States)

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

  12. [FY 1990 Budget Summary : Rocky Mountain Arsenal

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This document contains information related to Rocky Mountain Arsenal's budget for the 1990 fiscal year. The specifics are broken down into seven tasks, task #1 being...

  13. [FY 1996 Budget Summary : Rocky Mountain Arsenal

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This document contains information related to Rocky Mountain Arsenal's budget for the 1996 fiscal year. Page 1 is the memorandum from the Service to the U.S. Army...

  14. [FY 1989 Budget Summary : Rocky Mountain Arsenal

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This is a single page document summarizing Rocky Mountain Arsenal's Budget for the 1989 fiscal year. There are three mentioned tasks; Operations & Planning, Law...

  15. Zero-Based Budgeting in Nursing Education.

    Science.gov (United States)

    Farrell, Marie; Eckert, Joseph

    1979-01-01

    Zero-based budgeting (ZBB) refers to a system whereby the entire nursing program is reevaluated yearly and justification for all programs and expenditures must be made. ZBB is compared to the governmental sunset law. (JOW)

  16. The surface heat budget of Hudson Bay

    National Research Council Canada - National Science Library

    Danielson, E.W

    1969-01-01

    ... which information the heat budget calculations are based. These data include surface air and sea temperatures, ice concentration, cloudiness, wind, atmospheric moisture, ice and water movement, and heat storage amounts within Hudson Bay waters...

  17. Carbon budgets and energy transition pathways

    National Research Council Canada - National Science Library

    Vuuren, Van, Detlef P; Soest, van, Heleen; Riahi, Keywan; Clarke, Leon; Krey, Volker; Kriegler, Elmar; Rogelj, Joeri; Schaeffer, Michiel; Tavoni, Massimo

    2016-01-01

    .... Here, we show typical values for these indicators for different carbon budgets, using the recently compiled IPCC scenario database, and discuss how these vary as a function of non-CO2 forcing, energy...

  18. Sustainability as the basic principle of responsible budgetary policy

    Directory of Open Access Journals (Sweden)

    Anton Viktorovich Galukhin

    2014-05-01

    Full Text Available The author touches upon rather critical issues of management of the regional budget system sustainability. The prospect to studying this issue is confirmed at the highest level – by the RF President. The article indicates that the main components of the budgets financial sustainability concept are the following: the territory’s self-sufficiency (independence, its solvency, income and expenditure balance. The swot analysis of the public finances state in the Northwestern Federal District regions has revealed lowering independence of the territories, debt burden deterioration in the post-crisis period and the unsolved problem of income and expenses imbalance. The study shows the territories’ capacity constraints to find additional financial resources, although the anti-crisis instruments of the budget process (regional reserve funds are not used in full measure. The analysis has resulted in the development of directions to stimulate the regional budget system sustainability, such as the modernization model of fiscal federalism, strengthening and development of tax potential, improving the budget expenditures efficiency and encouraging the use of regional reserve funds potential. According to the author, the timeliness of these measures is to be achieved through continuous financial situation monitoring in the RF subjects

  19. Budgeting, funding, and managing clinical research projects.

    Science.gov (United States)

    Hatfield, Elizabeth; Dicks, Elizabeth; Parfrey, Patrick

    2009-01-01

    Large, integrated multidisciplinary teams have become recognized as an efficient means by which to drive innovation and discovery in clinical research. This chapter describes how to budget and fund these large studies and effectively manage the large, often dispersed teams involved. Sources of funding are identified; budget development, justification, reporting, financial governance, and accountability are described; in addition to the creation and management of the multidisciplinary team that will implement the research plan.

  20. 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

  1. Meteorological Error Budget Using Open Source Data

    Science.gov (United States)

    2016-09-01

    Approved for public release; distribuiton unlimited. 4 The sites selected were in both the northern and southern hemispheres , and included...ARL-TR-7831 ● SEP 2016 US Army Research Laboratory Meteorological Error Budget Using Open- Source Data by J Cogan, J Smith, P...needed. Do not return it to the originator. ARL-TR-7831 ● SEP 2016 US Army Research Laboratory Meteorological Error Budget Using

  2. Antesen Customer Loyalty Pada Budget Hotel

    OpenAIRE

    Rahma, Latifa

    2016-01-01

    This research discusses the effects of Service Quality on Customer Satisfaction, Customer Loyalty, and Brand Image Budget hotel (Five Budget Hotel Managed by local chain hotel). The purpose of this study were 1) to analyze the effects of Service Quality on Customer Satisfaction, 2) to analyze the effects of Service Quality on Customer Loyalty, 3) to analyze the effect of Customer Satisfaction to Customer Loyalty, 4) to analyze the effects of Service Quality on the Brand Image, 5 ) to analyze ...

  3. Water Budgets: Foundations for Effective Water-Resources and Environmental Management

    Science.gov (United States)

    Healy, Richard W.; Winter, Thomas C.; LaBaugh, James W.; Franke, O. Lehn

    2007-01-01

    INTRODUCTION Water budgets provide a means for evaluating availability and sustainability of a water supply. A water budget simply states that the rate of change in water stored in an area, such as a watershed, is balanced by the rate at which water flows into and out of the area. An understanding of water budgets and underlying hydrologic processes provides a foundation for effective water-resource and environmental planning and management. Observed changes in water budgets of an area over time can be used to assess the effects of climate variability and human activities on water resources. Comparison of water budgets from different areas allows the effects of factors such as geology, soils, vegetation, and land use on the hydrologic cycle to be quantified. Human activities affect the natural hydrologic cycle in many ways. Modifications of the land to accommodate agriculture, such as installation of drainage and irrigation systems, alter infiltration, runoff, evaporation, and plant transpiration rates. Buildings, roads, and parking lots in urban areas tend to increase runoff and decrease infiltration. Dams reduce flooding in many areas. Water budgets provide a basis for assessing how a natural or human-induced change in one part of the hydrologic cycle may affect other aspects of the cycle. This report provides an overview and qualitative description of water budgets as foundations for effective water-resources and environmental management of freshwater hydrologic systems. Perhaps of most interest to the hydrologic community, the concepts presented are also relevant to the fields of agriculture, atmospheric studies, meteorology, climatology, ecology, limnology, mining, water supply, flood control, reservoir management, wetland studies, pollution control, and other areas of science, society, and industry. The first part of the report describes water storage and movement in the atmosphere, on land surface, and in the subsurface, as well as water exchange among these

  4. facilitating sustainable development through market-based ...

    African Journals Online (AJOL)

    Administrator

    behaviour impacting on the environment, is to prescribe a range of legislative standards, prohibitions and restrictions and ... Biodiversity Act 10 of 2004; and National Environmental Management: Air Quality Act 39 of 2004. ... and development are sustainable and that activities that impose high social and economic costs in ...

  5. 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.

  6. 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.

  7. SUSTAINABLE CORPORATE AND SUSTAINABLE DEVELOPMENT

    Directory of Open Access Journals (Sweden)

    DORU CÎRNU

    2017-06-01

    Full Text Available In recent decades, the image of the international business environment has changed significantly. Studies conducted by UNCTAD shows that corporate phenomenon developments in the world economy is growing. Without claiming to present an exhaustive topic so vast we tried to capture some "facets" of sustainable development from the perspective of multinational corporations, given the expansion of these economic entities and strengthening their power in the global economy. We present more negative aspects of the actions of multinational corporations in terms of sustainable development, it is very important to know both sides of the coin, which will not only help transnational giants including release. Based on issues such as corporate social responsibility, environmental pollution and workers' rights, we sought to counter official statements. The conclusion is that these economic entities are real forces that can not be ignored in today's world and the obvious problem of sustainable development can not be addressed independently of the phenomenon, context we also identified some possible solutions to conflict of corporations and essence of the concept of sustainable development.

  8. SUSTAINABLE DEVELOPMENT, A MULTIDIMENSIONAL CONCEPT

    Directory of Open Access Journals (Sweden)

    TEODORESCU ANA MARIA

    2015-06-01

    Full Text Available Sustainable development imposed itself as a corollary of economic term "development". Sustainable development is meant to be the summation of economic, environmental and social considerations for the present and especially for the future. The concept of sustainable development plays an important role in european and global meetings since 1972, the year it has been set for the first time. Strategies necessary to achieve the objectives of sustainable development have been developed, indicators meant to indicate the result of the implementation of policies have been created, national plans were oriented towards achieving the proposed targets. I wanted to highlight the multidimensional character of the concept of sustainable development. Thus, using specialized national and international literature, I have revealed different approaches of one pillar to the detriment of another pillar depending on the specific field. In the different concepts of sustainable development, the consensus is undoubtedly agreed on its components: economic, social, environmental. Based on this fact, the concept of sustainability has different connotations depending on the specific content of each discipline: biology, economics, sociology, environmental ethics. The multidimensional valence of sustainable development consists of three pillars ability to act together for the benefit of present and future generations. Being a multidimensional concept, importance attached to a pillar over another is directed according to the particularities of each field: in economy profit prevails, in ecology care of natural resources is the most important, the social aims improving human living conditions. The challenge of sustainable development is to combine all the economic, environmental and social benefits and the present generation to come. Ecological approach is reflected in acceptance of limited natural resources by preserving natural capital. In terms of the importance of

  9. 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

  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. POLITICAL BUDGET CYCLES: EVIDENCE FROM TURKEY

    Directory of Open Access Journals (Sweden)

    FİLİZ ERYILMAZ

    2015-04-01

    Full Text Available The theorical literature on “Political Business Cycles” presents important insights on the extent to which politicians attempt to manipulate government monetary and fiscal policies to influence electoral outcomes, in particular, with the aim of re-election. In recent years “Political Budget Cycles” is the one of the most important topics in Political Business Cycles literature. According to Political Budget Cycles Theory, some components of the government budget are influenced by the electoral cycle and consequently an increase in government spending or decrease in taxes in an election year, leading to larger fiscal deficit. This incumbent’s fiscal manipulation is a tool that governments possess to increase their changes for re-election. In this paper we investigate the presence of Political Budget Cycles using a data set of budget balance, total expenditure and total revenue over the period 1994–2012. Our findings suggest that incumbents in Turkey use fiscal policy to increase their popularity and win elections, therefore fiscal manipulation was rewarded rather than punished by Turkish voters. The meaning of this result is that Political Budget Cycles Theory is valid for Turkey between 1994 and 2012.

  12. 49 CFR 110.7 - Control Number under the Paperwork Reduction Act.

    Science.gov (United States)

    2010-10-01

    ... HAZARDOUS MATERIALS PUBLIC SECTOR TRAINING AND PLANNING GRANTS § 110.7 Control Number under the Paperwork Reduction Act. The Office of Management and Budget control number assigned to collection of information in...

  13. Sustainable Consumption

    DEFF Research Database (Denmark)

    Røpke, Inge

    2015-01-01

    in wider social, economic and technological frameworks is emphasised. In particular, the chapter is inspired by practice theory and transition theory. First, various trends in consumption are outlined to highlight some of the challenges for sustainability transitions. Then, it is discussed how consumption...... patterns are shaped over time and what should be considered in sustainability strategies. While discussions on consumption often take their point of departure in the perspective of the individual and then zoom to the wider context, the present approach is the opposite. The outline starts with the basic...... biophysical, distributional and economic conditions for high consumption in rich countries and then zooms in on the coevolution of provision systems and consumption, and how consumption is shaped by practices and projects in everyday life. Furthermore, the paper discusses whether and how transition...

  14. Sustainable Buildings

    DEFF Research Database (Denmark)

    Tommerup, Henrik M.; Elle, Morten

    The scientific community agrees that: all countries must drastically and rapidly reduce their CO2 emissions and that energy efficient houses play a decisive role in this. The general attitude at the workshop on Sustainable Buildings was that we face large and serious climate change problems that ...... that need urgent action. The built environment is an obvious area to put effort into because of the large and cost-effective energy saving potential and potential for Renewable Energy-based supply systems for buildings.......The scientific community agrees that: all countries must drastically and rapidly reduce their CO2 emissions and that energy efficient houses play a decisive role in this. The general attitude at the workshop on Sustainable Buildings was that we face large and serious climate change problems...

  15. The Concept of Sustainable Development of Cities. Ethnological Notes

    Directory of Open Access Journals (Sweden)

    Darulová Jolana

    2016-06-01

    Full Text Available The sustainable development concept has been detailed in several strategic documents which, among other things, point out that it is a complex issue and should be explored at the inter-disciplinary level. Examples of the current ethnological research of cities concerning transformations of post-socialist urban spaces in the context of civic initiatives and participative planning and participative budget demonstrate the possibilities of ethnology in applying the sustainable development principles in an urban environment.

  16. 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.

  17. 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...

  18. 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...

  19. 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...

  20. 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…

  1. STATE BUDGET AND FISCAL POLICY INSTRUMENTS TO ACHIEVE ITS

    Directory of Open Access Journals (Sweden)

    Haralambie George Alin

    2010-12-01

    Full Text Available This paper presents the tools for carrying out the fiscal budget in Romania. An effective fiscal policy involves increasing budget revenues and reduce their costs of collection. Public expenditure, taxes and debt are tools of fiscal policy to achieve economic stability budget. They are also presented the inter dependencies between fiscal policy and budget.

  2. Day one sustainability

    Science.gov (United States)

    Orr, John; Ibell, Timothy; Evernden, Mark; Darby, Antony

    2015-05-01

    Emissions reductions targets for the UK set out in the Climate Change Act for the period to 2050 will only be achieved with significant changes to the built environment, which is currently estimated to account for 50% of the UK's carbon emissions. The socio-technological nature of Civil Engineering means that this field is uniquely placed to lead the UK through such adaptations. This paper discusses the importance of interdisciplinary teaching to produce multi-faceted team approaches to sustainable design solutions. Methods for measuring success in education are often not fit for purpose, producing good students but poor engineers. Real-world failures to apply sustainable design present a serious, difficult to detect, and ultimately economically negative situation. Techniques to replace summative examinations are presented and discussed, with the aim of enhancing core technical skills alongside those required for sustainable design. Finally, the role of our future engineers in policy-making is discussed. In addition to carbon, the provision of water and food will heavily influence the work of civil engineers in the coming decades. Leadership from civil engineers with the technical knowledge and social awareness to tackle these issues will be required. This provides both opportunities and challenges for engineering education in the UK.

  3. Energy Sustainability: It's Easier (and Cheaper) than You Think

    Science.gov (United States)

    Smith, Molly; Peterson, David

    2010-01-01

    In this economy, it's hard to implement any kind of school facility improvement plan with tight budgets and rising energy costs. The following strategies and suggestions are just some of the many ways schools can reach toward sustainability. In creating this presentation, our objective was to point out what you can do to save energy right now with…

  4. Improving the System of Management of Risks of the Income Base of Regions’ Consolidated Budgets

    Directory of Open Access Journals (Sweden)

    Galukhin Anton Viktorovich

    2017-01-01

    Full Text Available Budgetary risks of the Russian regions have been characterized by a sustained upward trend since the beginning of the 200–2009 crisis. This hinders the achievement of target indicators and fails to provide financial stability and sustainable socio-economic development of territories, which makes it important to search for solutions to the scientific issue of improving the system of management of risks affecting the income base of regions’ consolidated budgets. It is necessary that the authorities made timely management decisions aimed at minimizing the impact of negative risk-contributing factors on public finances of the constituent entities of the Russian Federation. Informational and analytical basis of such operational decisions may include methodological tools of assessment of the impact of budgetary risks on the sustainability of the regional budgets’ income base. However, such tool is currently missing. The novelty of the research lies in the fact that the authors have proven that when assessing budgetary risks, principles of comprehensiveness and objectivity need to be complied with, these principles imply the consideration of the risk of failure to perform the budget, the risk of imbalance and the risk expenditure non-implementation in connection with the repayment of the region’s debt. Moreover, the authors suggest a gradation of the level of budgetary risks based on a hierarchy of groups of budget expenditures which can be reduced with minimal impact on the socio-economic development of territories. The results of testing the proposed methodological tools conducted in the constituent entities of the Northwestern Federal district have demonstrated an increase in the integral quantity of budgetary risks destabilizing the income base of regional budgets. The greatest risk is currently generated in the management of regions’ public (municipal debt. In order to improve the management and mitigate budgetary risks, the authors have

  5. RESULTS OF RESEARCH OF BUDGETING DEVELOPMENT IN SLOVENE INSURANCE COMPANIES

    OpenAIRE

    Guzej, Katarina

    2008-01-01

    The article presents the research of development and use of different methods and budgeting techniques in Slovene insurance companies. The analysis of budgeting methods in Slovene insurance companies shows that more attention should be given to changes in the budgeting process, enforcement of some modern budgeting approaches and more flexible budgeting systems in order to successfully confront the challenges of a turbulent environment and ever more demanding customers, while also reaching the...

  6. 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...

  7. Budget Discipline In Nigeria: A Critical Evaluation of Military and Civilian Regimes

    Directory of Open Access Journals (Sweden)

    Ben-Caleb Egbide

    2013-02-01

    Full Text Available The Nigeria budgetary practices havebeen characterised with indiscipline and flagrantdisregards to budgetary rules and procedures. This culture has been substantially attributed to the longyears of military rule. This paper juxtaposes military and civilian regimes in Nigeria with respect toadherence to budgetary estimates. Eight years for each regime were purposively considered (1991–1998 and 1999-2006. Time series data were retrieved from secondary sources and analyzed usingsimple variances, percentages, descriptive statistics as well as independent T-Test. The paper foundthat although budget discipline under democratic regime is arithmetically higher that budgetdiscipline under military system, the difference is not statistically significant. It was thereforerecommended that since budget is a law (appropriation Act; it should be accorded the same respectlike any other act of the National Assembly as a justification for the democratic tenet of the rule oflaw. To that endbudget implementation and control should be judiciously enforced with a view toachieving the lofty objectives that accompanies each year’s budget, as well as reduce the negativepressure that budget indiscipline engenders.

  8. SUSTAINABLE CHEMISTRY FOR SUSTAINABLE INDUSTRY

    Directory of Open Access Journals (Sweden)

    G. Rizzuto

    2015-01-01

    Full Text Available Foundry Alfe Chem is an industrial reality working in the field of lubrication and chemical auxiliaries for industrial processes, which falls within the framework of the emerging and increasingly important «green chemistry». The goal of the company is to develop products that are more environmentally friendly by using raw materials from renewable sources; specifically, Foundry Alfe Chem has a program of self-sustainability that contemplates, for the foreseeable future, the direct production of renewable raw materials. The company has developed a new dedicated product line, Olitema, whose purpose is to offer highly technological solutions with complete environmental sustainability. In this context, Foundry Alfe CHEM has created a new product which represents a breakthrough in the class of HFC hydraulic fluids: Ecosafe Plus is a biodegradable fire-resistant hydraulic fluid with high engineering and technological performances, high environmental sustainability and the best security guarantees in workplaces. Its formulation is glycols-free, and it allows for easier disposal of the exhausted fluid, compared to a traditional water/ glycol-based HFC hydraulic fluid. For what concern the technological properties, Ecosafe Plus has been tested by accredited laboratories with tribological trials (4 Ball wear test ASTM D 4172, Ball on disc test ASTM 6425, Brugger test DIN 51347, Vickers test ASTM D 2882, with elastomer compatibility test (ASTM D 471 and biodegradability test (OECD 310 F.

  9. Education for Sustainability through a Photography Competition

    Directory of Open Access Journals (Sweden)

    Rowena Scott

    2014-01-01

    Full Text Available This article describes the development and history of a sustainability photography competition. From its simple beginnings as an environmental officer’s idea, an environmental sustainability photography competition began in just one university. Now hosted by Australasian Campuses Towards Sustainability (ACTS, finalist entries are viewed on a public website gaining international attention. A purpose of this article is to demonstrate the diversity of views of sustainability by displaying the winning entries from 2013 and 2012. It is anticipated that readers may replicate these ideas in creative arts and across disciplines throughout primary, secondary and other higher education institutions, community groups and diverse organizations.

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

    African Journals Online (AJOL)

    Using evidence from 105 Civil Society Organisations (CSOs) in Kabalore and Kamwenge district local governments, therefore, this study set out to analyse the participation of CSO's in the budgeting process and the effectiveness of the budget process, as a result of such participation. The findings were that the participation ...

  11. 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…

  12. 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…

  13. The Optimization of Budget Outcome to Create Trust in Public Expenditure Allocation on Local Budget

    Directory of Open Access Journals (Sweden)

    Hendri Koeswara

    2016-11-01

    Full Text Available Planning and budgeting process is the most crucial process in the administration of local government. Results of previous studies in Solok, the increase in the total budget is not accompanied by spending management capabilities. Expenditure of public service has always fluctuated, but ideally should always increasing. This study aimed to analyze the outcome of the budget in the allocation of public spending in an effort to realize the presence of trust on the budget in Solok West Sumatra Province. This study uses qualitative research methods with the type of research that is selected using descriptive type. While the techniques of data collection are done through an interview, observation and documentation study. This study further highlights the emic perspective, is the voice of the informant, not the personal opinion of the researchers (etic. Then, the data analysis is done categorically and chronologically, viewed repeatedly, and will continue to be encoded. To test the verification of data, triangulation is done by comparing the results of interviews with documents obtained in the field and testing of concepts used by researchers with the information given by the informant. The results showed that the pathology was found that budget allocations reflect inefficiencies as a failure of the link between policy, planning, and budgeting as a fragmented system. But on the other hand, it must be admitted there has been “trust” among policymaking actors in allocating public expenditure budget in playing the role in the budget policy.

  14. Sustainable Procurement

    DEFF Research Database (Denmark)

    Telles, Pedro; Ølykke, Grith Skovgaard

    2017-01-01

    and within it how sustainable requirements have increased the level of compliance required, particularly regulatory compliance. Compliance was already present in previous EU public procurement frameworks, but its extent on Directive 2014/24/EU leads the authors to consider the current legal framework...... as subject to substantial regulatory compliance obligations external to the process of procurement. In short, procurement has been transformed in a way to enforce regulatory obligations that are not intrinsic to the process of buying. This leads to the conclusion that questions such as the cost and trade...

  15. Citizens’ Participation in Planning Local Self–Government Expenditures on the Example of the Participatory Budget of the City of Torun in 2013 and 2014

    Directory of Open Access Journals (Sweden)

    Krzysztof Czarnecki

    2014-03-01

    Full Text Available The idea of so-called participatory budget was brought into effect for the first time twenty five years ago in the Brazilian city of Porto Alegre. In the short time participatory budget gained a great popularity, spreading to the entire country, and then to other South-American states. About 2000 many cities all over the world made attempts to implement participatory budgets. Members of local communities usually are enthusiastic, as participatory budget empowers them to decide on part of expenditures of local self-governments. Participatory budget creates alternative way of spending public funds. In Poland, the first city that decided to implement participatory budget was Sopot (2011. At present participatory budget is functioning in several dozen Polish local self-government units. In the article author tries to explain role and position of participatory budget according to the Act on Local Self-Government (1991. The structure and procedure concerning participatory budget is described on the example of the city of Torun (2013–2014.

  16. Sustainable consumption and marketing

    NARCIS (Netherlands)

    Dam, van Y.K.

    2016-01-01

    Sustainable development in global food markets is hindered by the discrepancy between positive consumer attitudes towards sustainable development or sustainability and the lack of corresponding sustainable consumption by a majority of consumers. Apparently for many (light user) consumers the

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

    Directory of Open Access Journals (Sweden)

    CHIRCULESCU MARIA FELICIA

    2016-12-01

    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.

  18. Federal Audiovisual Policy Act. Hearing before a Subcommittee of the Committee on Government Operations, House of Representatives, Ninety-Eighth Congress, Second Session on H.R. 3325 to Establish in the Office of Management and Budget an Office to Be Known as the Office of Federal Audiovisual Policy, and for Other Purposes.

    Science.gov (United States)

    Congress of the U. S., Washington, DC. House Committee on Government Operations.

    The views of private industry and government are offered in this report of a hearing on the Federal Audiovisual Policy Act, which would establish an office to coordinate federal audiovisual activity and require most audiovisual material produced for federal agencies to be acquired under contract from private producers. Testimony is included from…

  19. 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...

  20. 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%.

  1. 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

  2. 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.

  3. 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.

  4. 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

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

    Science.gov (United States)

    Reger, Darren; Madanat, Samer; Horvath, Arpad

    2015-11-01

    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.

  6. Budgeting in the Era of Judicial Independence

    Directory of Open Access Journals (Sweden)

    Jesper Wittrup

    2010-04-01

    Full Text Available In this paper judicial independence is viewed from the angle of economics. Economic historians have identified judicial independence as a key element in explaining why some nations have had a more successful economic development than others. Empirically it is shown that perceived judicial independence correlates with economic growth. I argue that the crucial importance of judicial independence and how it is perceived poses a challenge with regard to judicial budgeting, and that this true with regard to both basic models of judicial budgeting presently found in Europe: the traditional model which grants the authority to manage and allocate the judicial budget to the Ministry of Justice, and the more “modern” approach which grants this authority to an independent judicial council. However as illustrated with practical examples, in both cases the use of carefully designed and transparent statistical performance indicators may help authorities to deal more properly with the challenge posed by judicial independence.

  7. SALES BUDGET - MANAGEMENT TOOL IN BUSINESS BACKGROUND ENTITY

    Directory of Open Access Journals (Sweden)

    Cristina-Otilia, ȚENOVICI

    2014-11-01

    Full Text Available Budget as a management tool is used to size the activity of forecasting the financial and accounting terms and in terms of economic efficiency, the allocation and use of resources to an entity in a particular reporting period, that aims to achieve the necessary expenses and income achieved, establishing this and the powers and responsibilities relating to the efficient use of these resources. Sales budgeting should be given special attention given the correlation and the influence of these predictions with other budgets namely production budget; supplies budget; investment budget; budget overheads; treasury budget. There should be understood that estimates of other budgets are not related or that there are no dependencies between them.

  8. EXPENSES FOR ECONOMIC ACTIVITIES FROM LOCAL BUDGETS

    Directory of Open Access Journals (Sweden)

    CRISTINEL ICHIM

    2015-04-01

    Full Text Available In the present article we propose to analyze and deepen significant categories of costs funded from the local budgets, namely the expenditure for economic activities. Our scientific approach begins with determining the place occupied by such expenses in local public expenditure by specifying their content and role. The center of gravity of the study is to treat and deepen the three subgroups of expenses that we consider representative: "The expenses for production, transportation, distribution and supply of heat in a centralized system", "Transport Costs" and Expenditure for agriculture and forestry ". The reaserch is based on the quantitative analysis of the expenses for economic actions, in local budgets, based on the existing data from the Statistical Yearbook of Romania, and highlights the structure of this type of expenses as well as the place they hold in the expediture of local budgets.The study includes an analysis of the dynamics of the share held by economic costs within total expenses from local budgets. From the reaserch carried out, it is shown that the evolution and structure of the expenditures for economic actions from local budgets is determined by the action of certain economical and social factors that vary from one administrative teritorial unit to another: the ray of economical develpoment of the administrative ter itorial unit, urbanization, the number and social structure of the population. The reaserch shows that in the field of expenses for economic actions, the largest share is held by expenditures for transportation (almost 80%, far away from the expenses for fuel and energy (13,66%. During the 1999-2013 the dynamic of expenses for economical actions in the total of expenditures of local budgets, is sinusoidal due to the intervention of certain legislative changes.

  9. 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

  10. 77 FR 13563 - Information Collection To Be Submitted to the Office of Management and Budget (OMB) for Approval...

    Science.gov (United States)

    2012-03-07

    ... Management and Budget (OMB) for Approval Under the Paperwork Reduction Act; Initial Certification AGENCY... concerning annual certification of nonprofit agencies serving people who are blind or who have other... or who have other severe disabilities. Its primary means of doing so is by requiring Government...

  11. Budget reforms in times of austerity

    DEFF Research Database (Denmark)

    Kristiansen, Mads Bøge

    -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...... that centralizes decisions making. A centralization cascade is identi-fied, as the Ministry of Finance enhances more power and control the ministries more frequent and more in the depth, as a result of this parent ministries have to control their agencies more frequent and much more detailed than before, which...

  12. Virtual Sustainability

    Directory of Open Access Journals (Sweden)

    William Sims Bainbridge

    2010-09-01

    Full Text Available In four ways, massively multiplayer online role-playing games may serve as tools for advancing sustainability goals, and as laboratories for developing alternatives to current social arrangements that have implications for the natural environment. First, by moving conspicuous consumption and other usually costly status competitions into virtual environments, these virtual worlds might reduce the need for physical resources. Second, they provide training that could prepare individuals to be teleworkers, and develop or demonstrate methods for using information technology to replace much transportation technology, notably in commuting. Third, virtual worlds and online games build international cooperation, even blending national cultures, thereby inching us toward not only the world consciousness needed for international agreements about the environment, but also toward non-spatial government that cuts across archaic nationalisms. Finally, realizing the potential social benefits of this new technology may urge us to reconsider a number of traditional societal institutions.

  13. Sustainability; Sustentabilidade

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2009-10-15

    This chapter analyses the production chain of ethanol, considering the impacts on the quality of the air, water supplies, soil occupation and biodiversity, and the efforts for the soil preservation. It is pointed out the activities of the production cycle and use of bio ethanol due to great uncertainties as far the environmental impacts is concerning and that will deserve more attention in future evaluations. At same time, the chapter highlights another activities where the present acknowledge is sufficient to assure the control and/or prediction of consequences of the desired intervention on the environment media to accommodate the sugar and ethanol production expansion. The consideration is not conservative but to promote the sustainable development.

  14. Sustainability Science Needs Sustainable Data!

    Science.gov (United States)

    Downs, R. R.; Chen, R. S.

    2013-12-01

    Sustainability science (SS) is an 'emerging field of research dealing with the interactions between natural and social systems, and with how those interactions affect the challenge of sustainability: meeting the needs of present and future generations while substantially reducing poverty and conserving the planet's life support systems' (Kates, 2011; Clark, 2007). Bettencourt & Kaur (2011) identified more than 20,000 scientific papers published on SS topics since the 1980s with more than 35,000 distinct authors. They estimated that the field is currently growing exponentially, with the number of authors doubling approximately every 8 years. These scholars are undoubtedly using and generating a vast quantity and variety of data and information for both SS research and applications. Unfortunately we know little about what data the SS community is actually using, and whether or not the data that SS scholars generate are being preserved for future use. Moreover, since much SS research is conducted by cross-disciplinary, multi-institutional teams, often scattered around the world, there could well be increased risks of data loss, reduced data quality, inadequate documentation, and poor long-term access and usability. Capabilities and processes therefore need to be established today to support continual, reliable, and efficient preservation of and access to SS data in the future, especially so that they can be reused in conjunction with future data and for new studies not conceived in the original data collection activities. Today's long-term data stewardship challenges include establishing sustainable data governance to facilitate continuing management, selecting data to ensure that limited resources are focused on high priority SS data holdings, securing sufficient rights to allow unforeseen uses, and preparing data to enable use by future communities whose specific research and information needs are not yet known. Adopting sustainable models for archival

  15. Performance budgeting as the highest stage of the budget system development

    Directory of Open Access Journals (Sweden)

    Dimitrijević Marina

    2016-01-01

    Full Text Available For some time, quite a few countries have been facing a serious crisis of public finances. This crisis fundamentally determines their everyday lives; therefore, it comes as no surprise that the changes within the field of public budgeting are labelled as priorities. In this context, the questions of advancement of the public sector management, the process of making more quality decisions about public spending and the increase in the responsibility of the budget users become particularly important. The introduction and the gradual improvement of performance budgeting is an indisputable manifestation of an effort to reform the area of financing public spending. Performance budgeting, as an advanced model of public budgeting, is a huge step forward in the direction of providing a better usage of budget funds, achieving consolidation of public finances and being more successful in meeting the public needs. As the financing of the public sector entities (organisations, institutions is closely related to their performance, performance budgeting is also, to some extent, a suitable way to eliminate the shortcomings and modify the traditional 'philosophy' underlying the operation of the public sector, to rationalise the system of public expenditures and to manage them more successfully. Performance budgeting is complex by its nature and may not easily be performed in certain segments of the public sector. In many developed countries, it has been implemented for more than half a century. Monitoring and measuring the public sector performances, the increase in the scope and the improvement in the quality of public goods and provided public services are highly ranked goals in these countries, which are highly committed to instituting a more adequate control over the public funds and innovating their budget system in the direction of attaining the highest level of development.

  16. 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.

  17. 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

  18. Improving Electronic Resources through Holistic Budgeting

    Science.gov (United States)

    Kusik, James P.; Vargas, Mark A.

    2009-01-01

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

  19. The Budgeting Mechanism in Development Companies

    Science.gov (United States)

    Kovaleva, Tatiana M.; Khvostenko, Oleg A.; Glukhova, Alla G.; Nikeryasova, Veronica V.; Gavrilov, Denis E.

    2016-01-01

    Relevance of the researched problem is caused by the fact that today there is a requirement for a unique, generalized, theoretically and methodically elaborated budgeting mechanism disaggregating the aims of strategic level to the level of structural units of the company. The aim of article is to develop methodical provisions and practical…

  20. Carbon budgets and energy transition pathways

    NARCIS (Netherlands)

    Vuuren, Van Detlef P.; Soest, van Heleen; Riahi, Keywan; Clarke, Leon; Krey, Volker; Kriegler, Elmar; Rogelj, Joeri; Schaeffer, Michiel; Tavoni, Massimo

    2016-01-01

    Scenarios from integrated assessment models can provide insights into how carbon budgets relate to other policy-relevant indicators by including information on how fast and by how much emissions can be reduced. Such indicators include the peak year of global emissions, the decarbonisation rate

  1. States' Budgets Reflect Rising Tax Collections

    Science.gov (United States)

    Hoff, David J.

    2005-01-01

    Many state budgets are reaping the benefits of tax revenues that are rising faster than at any time since the economic slowdown ended. Overall tax collections by states rose by 11.7 percent in the first quarter of 2005, giving the legislatures extra cash to shore up school aid, increase teacher pay, and finance new initiatives such as full-day…

  2. Budgeting-Based Organization of Internal Control

    Science.gov (United States)

    Rogulenko, Tatiana; Ponomareva, Svetlana; Bodiaco, Anna; Mironenko, Valentina; Zelenov, Vladimir

    2016-01-01

    The article suggests methodical approaches to the budgeting-based organization of internal control, determines the tasks and subtasks of control that consist in the construction of an efficient system for the making, implementation, control, and analysis of managerial decisions. The organization of responsibility centers by means of implementing…

  3. Kinetic energy budgets in areas of convection

    Science.gov (United States)

    Fuelberg, H. E.

    1979-01-01

    Synoptic scale budgets of kinetic energy are computed using 3 and 6 h data from three of NASA's Atmospheric Variability Experiments (AVE's). Numerous areas of intense convection occurred during the three experiments. Large kinetic energy variability, with periods as short as 6 h, is observed in budgets computed over each entire experiment area and over limited volumes that barely enclose the convection and move with it. Kinetic energy generation and transport processes in the smaller volumes are often a maximum when the enclosed storms are near peak intensity, but the nature of the various energy processes differs between storm cases and seems closely related to the synoptic conditions. A commonly observed energy budget for peak storm intensity indicates that generation of kinetic energy by cross-contour flow is the major energy source while dissipation to subgrid scales is the major sink. Synoptic scale vertical motion transports kinetic energy from lower to upper levels of the atmosphere while low-level horizontal flux convergence and upper-level horizontal divergence also occur. Spatial fields of the energy budget terms show that the storm environment is a major center of energy activity for the entire area.

  4. Soft Budget Constraints in Professional Football

    DEFF Research Database (Denmark)

    Storm, Rasmus K.; Nielsen, Klaus

    2012-01-01

    of large companies in socialist economies – a phenomenon which was first identified by the Hungarian Economist János Kornai. More generally, it is argued that our understanding of the peculiar economics of professional team sports can be enhanced significantly by applying the soft budget constrain concept...

  5. Carbon budgets and energy transition pathways

    NARCIS (Netherlands)

    Van Vuuren, Detlef P.|info:eu-repo/dai/nl/11522016X; Van Soest, Heleen; Riahi, Keywan; Clarke, Leon; Krey, Volker; Kriegler, Elmar; Rogelj, Joeri; Schaeffer, Michiel; Tavoni, Massimo

    2016-01-01

    Scenarios from integrated assessment models can provide insights into how carbon budgets relate to other policy-relevant indicators by including information on how fast and by how much emissions can be reduced. Such indicators include the peak year of global emissions, the decarbonisation rate and

  6. Fla. Budget Threatens Online Ed. Mandate

    Science.gov (United States)

    Manzo, Kathleen Kennedy

    2009-01-01

    As Florida school districts scramble to meet a looming state mandate to offer full-time online instruction for K-8 students, and as high school enrollments in such courses continue to climb, lawmakers are mulling restrictions and budget cuts for the state's nationally known virtual school. Together, online-learning advocates say, the growing…

  7. Issues in Higher Education Budgeting Policy.

    Science.gov (United States)

    McKeown, Mary P.

    1986-01-01

    Reviews two papers appearing in this "Economics of Education Review" issue. Faults M.J. Bowman, B. Millot, and E. Schiefelbein's tax burden study for excluding background information on educational goals in France, Chile, and Malaysia. Criticizes L. R. Jones, F. Thompson, and W. Zumeta for viewing budgeting as limiting expenditures, rather than…

  8. Cern faces 260m euro budget cuts

    CERN Multimedia

    Banks, Michael

    2010-01-01

    "The Cern particle-physics lab near Geneva is to slash about 260m euro ($340m) from its budget for 2011-2015. The cut, which was approved by Cern's council last month, will require the lab to scale back research into future particles accelerators" (0.5 page)

  9. Budget Development-More Than $ and Sense.

    Science.gov (United States)

    Camerino, Joseph P.

    2001-01-01

    A significant planning component is establishing a budget forecast for the upcoming year and at least the year following. Bringing a projected budgetary profile to the community and school board early on provides opportunities for discussing certain assumptions, initiatives, and goals that may need examination by district administrators. (MLH)

  10. The global methane budget 2000-2012

    NARCIS (Netherlands)

    Saunois, Marielle; Bousquet, Philippe; Poulter, Ben; Peregon, Anna; Ciais, Philippe; Canadell, Josep G.; Dlugokencky, Edward J.; Etiope, Giuseppe; Bastviken, David; Houweling, Sander; Janssens-Maenhout, Greet; Tubiello, Francesco N.; Castaldi, Simona; Jackson, Robert B.; Alexe, Mihai; Arora, Vivek K.; Beerling, David J.; Bergamaschi, Peter; Blake, Donald R.; Brailsford, Gordon; Brovkin, Victor; Bruhwiler, Lori; Crevoisier, Cyril; Crill, Patrick; Covey, Kristofer; Curry, Charles; Frankenberg, Christian; Gedney, Nicola; Höglund-Isaksson, Lena; Ishizawa, Misa; Ito, Akihiko; Joos, Fortunat; Kim, Heon Sook; Kleinen, Thomas; Krummel, Paul; Lamarque, Jean François; Langenfelds, Ray; Locatelli, Robin; Machida, Toshinobu; Maksyutov, Shamil; McDonald, Kyle C.; Marshall, Julia; Melton, Joe R.; Morino, Isamu; Naik, Vaishali; O'Doherty, Simon; Parmentier, Frans Jan W; Patra, Prabir K.; Peng, Changhui; Peng, Shushi; Peters, Glen P.; Pison, Isabelle; Prigent, Catherine; Prinn, Ronald; Ramonet, Michel; Riley, William J.; Saito, Makoto; Santini, Monia; Schroeder, Ronny; Simpson, Isobel J.; Spahni, Renato; Steele, Paul; Takizawa, Atsushi; Thornton, Brett F.; Tian, Hanqin; Tohjima, Yasunori; Viovy, Nicolas; Voulgarakis, Apostolos; Van Weele, Michiel; Van Der Werf, Guido R.; Weiss, Ray; Wiedinmyer, Christine; Wilton, David J.; Wiltshire, Andy; Worthy, Doug; Wunch, Debra; Xu, Xiyan; Yoshida, Yukio; Zhang, Bowen; Zhang, Zhen; Zhu, Qiuan

    2016-01-01

    The global methane (CH4) budget is becoming an increasingly important component for managing realistic pathways to mitigate climate change. This relevance, due to a shorter atmospheric lifetime and a stronger warming potential than carbon dioxide, is challenged by the still unexplained changes of

  11. Zero-Based Budgeting: The Texas Experience.

    Science.gov (United States)

    Boyd, William L.

    1982-01-01

    Zero-based budgeting was instituted in all Texas state-funded agencies in 1975-76, including colleges. The first two years of using this procedure are reviewed and its applicability to higher education institutions is examined in light of the need to consider educational quality as well as costs. (MSE)

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

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

    Alexandra Eustache

    FINANCIAL WORKBOOK. Quick Reference -Budget Preparation. 1. Open file and immediately click on enable macros to open workbook. Follow instructions on the workook welcome page. 2. Click yes on the security warning widow to make the workbook a Trusted document. 3. Save workbook with file extension XLSM. 4.

  13. 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.)

  14. 76 FR 22902 - Agency Forms Undergoing Paperwork Reduction Act Review

    Science.gov (United States)

    2011-04-25

    ... Act Review The Centers for Disease Control and Prevention (CDC) publishes a list of information collection requests under review by the Office of Management and Budget (OMB) in compliance with the... disease (COPD). Chest radiographs alone cannot provide a measure of airflow obstruction and therefore...

  15. 75 FR 49538 - National Science Board; Sunshine Act Meetings; Notice

    Science.gov (United States)

    2010-08-13

    ... National Science Board; Sunshine Act Meetings; Notice The National Science Board's Committee on Strategy... in regard to the scheduling of a meeting for the transaction of National Science Board business and... Matter: Review, discussion and recommendation of the NSF Future year budget. Status: Closed. Location...

  16. 78 FR 68074 - Agency Forms Undergoing Paperwork Reduction Act Review

    Science.gov (United States)

    2013-11-13

    ... Act Review The Centers for Disease Control and Prevention (CDC) publishes a list of information collection requests under review by the Office of Management and Budget (OMB) in compliance with the..., particularly opioid pain relievers, have been identified as the main driver of this increase. The number of...

  17. The evolving energy budget of accretionary wedges

    Science.gov (United States)

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

    2017-04-01

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

  18. Global Energy and Water Budgets in MERRA

    Science.gov (United States)

    Bosilovich, Michael G.; Robertson, Franklin R.; Chen, Junye

    2010-01-01

    Reanalyses, retrospectively analyzing observations over climatological time scales, represent a merger between satellite observations and models to provide globally continuous data and have improved over several generations. Balancing the Earth s global water and energy budgets has been a focus of research for more than two decades. Models tend to their own climate while remotely sensed observations have had varying degrees of uncertainty. This study evaluates the latest NASA reanalysis, called the Modern Era Retrospective-analysis for Research and Applications (MERRA), from a global water and energy cycles perspective. MERRA was configured to provide complete budgets in its output diagnostics, including the Incremental Analysis Update (IAU), the term that represents the observations influence on the analyzed states, alongside the physical flux terms. Precipitation in reanalyses is typically sensitive to the observational analysis. For MERRA, the global mean precipitation bias and spatial variability are more comparable to merged satellite observations (GPCP and CMAP) than previous generations of reanalyses. Ocean evaporation also has a much lower value which is comparable to observed data sets. The global energy budget shows that MERRA cloud effects may be generally weak, leading to excess shortwave radiation reaching the ocean surface. Evaluating the MERRA time series of budget terms, a significant change occurs, which does not appear to be represented in observations. In 1999, the global analysis increments of water vapor changes sign from negative to positive, and primarily lead to more oceanic precipitation. This change is coincident with the beginning of AMSU radiance assimilation. Previous and current reanalyses all exhibit some sensitivity to perturbations in the observation record, and this remains a significant research topic for reanalysis development. The effect of the changing observing system is evaluated for MERRA water and energy budget terms.

  19. Sustainable Scientists

    Energy Technology Data Exchange (ETDEWEB)

    Mills, Evan

    2008-12-31

    Scientists are front and center in quantifying and solving environmental problems. Yet, as a spate of recent news articles in scientific journals point out, much can be done to enhance sustainability within the scientific enterprise itself, particularly by trimming the energy use associated with research facilities and the equipment therein (i,ii,iii, iv). Sponsors of research unwittingly spend on the order of $10 billion each year on energy in the U.S. alone, and the underlying inefficiencies drain funds from the research enterprise while causing 80 MT CO2-equivalent greenhouse-gas emissions (see Box). These are significant sums considering the opportunity costs in terms of the amount of additional research that could be funded and emissions that could be reduced if the underlying energy was used more efficiently. By following commercially proven best practices in facility design and operation, scientists--and the sponsors of science--can cost-effectively halve these costs, while doing their part to put society on alow-carbon diet.

  20. FY 2006 Supplement to the President`s Budget

    Data.gov (United States)

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

  1. FY 2009 Supplement to the President`s Budget

    Data.gov (United States)

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

  2. FY 2010 Supplement to the President`s Budget

    Data.gov (United States)

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

  3. FY 2007 Supplement to the President`s Budget

    Data.gov (United States)

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

  4. The Scope and Structure of the General EU Budget

    Directory of Open Access Journals (Sweden)

    Małgorzata Cilak

    2014-06-01

    Full Text Available The purpose of this article is to present the scope and structure of the general budget of the European Union. EU general budget is constructed in accordance with the budgetary principles that are set out in Regulation No 966/2012. The scope of the budget is related to entities whose income and expenses are accounted for in the budget. It is connected with the principle of unity and budget accuracy. The structure and content of the budget, however, are associated with the data exhibited in the budget and the way they are presented. Of particular importance in the context of the structure and content of the budget are principles such as universality, balance, specification.

  5. [FY 1992 Budget Proposals, Requests, Projections & Summaries : Rocky Mountain Arsenal

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This document contains information related to Rocky Mountain Arsenal's budget for the 1992 fiscal year. Detailed budget proposals, projections, and summaries are...

  6. 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.

  7. ISLSCP II Surface Radiation Budget (SRB) Radiation Data

    Data.gov (United States)

    National Aeronautics and Space Administration — ABSTRACT: This data set contains global Surface Radiation Budget (SRB) and a few top-of-atmosphere (TOA) radiation budget parameters on a 1-degree x 1-degree spatial...

  8. ISLSCP II Surface Radiation Budget (SRB) Radiation Data

    Data.gov (United States)

    National Aeronautics and Space Administration — This data set contains global Surface Radiation Budget (SRB) and a few top-of-atmosphere (TOA) radiation budget parameters on a 1-degree x 1-degree spatial...

  9. FY 2011 Supplement to the President`s Budget

    Data.gov (United States)

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

  10. FY 2008 Supplement to the President`s Budget

    Data.gov (United States)

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

  11. National Science Foundation proposed budget could see another increase

    Science.gov (United States)

    Showstack, Randy

    2012-03-01

    President Barack Obama's proposed budget for the U.S. National Science Foundation (NSF) for fiscal year (FY) 2013 would provide the agency with $7.37 billion, a $340 million increase, 4.8% above the FY 2012 estimated budget under which NSF has been operating. NSF has fared well during previous budget cycles, and the Obama administration's budget document for FY 2013 states that “NSF plays a critical role in the implementation of the President's Plan for Science and Technology.” With federal agencies operating under tighter budgets in a difficult financial climate, NSF director Subra Suresh said the budget includes substantial increases for core programs, frontier science, education, and human resources. “I am confident that NSF merits the $7.4 billion the president proposed. I'm optimistic Congress will approve the budget,” Suresh said at a 13 February NSF budget briefing.

  12. Budgeting and Performing Arts Management in Nigeria: Valuated ...

    African Journals Online (AJOL)

    Budgeting and Performing Arts Management in Nigeria: Valuated Concerns. ... AFRICAN JOURNALS ONLINE (AJOL) · Journals · Advanced Search · USING ... in budgeting, performing arts establishments continue to treat same with levity.

  13. Effective budgeting: A tool for the successful administration of ...

    African Journals Online (AJOL)

    Effective budgeting: A tool for the successful administration of secondary education ... AFRICAN JOURNALS ONLINE (AJOL) · Journals · Advanced Search · USING ... This paper examines the role of effective budgeting in the administration of ...

  14. Budget and budgetary control in Nigeria: procedures, practices and ...

    African Journals Online (AJOL)

    Budget and budgetary control in Nigeria: procedures, practices and policy issues. ... AFRICAN JOURNALS ONLINE (AJOL) · Journals · Advanced Search · USING AJOL ... Keywords: budget; budgetary control; expenditure; policy issues

  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. Women Health Problems And The Health Budget In Tanzania ...

    African Journals Online (AJOL)

    African Journal of Finance and Management ... The national budget is expected to be an instrument for the judicious allocation of public resources. ... is the health budget as it affects men and women who often face different health problems.

  17. Performance management through budgets. Drafting and launching the company’s sales budget

    OpenAIRE

    Adriana Mihaela IONESCU; Cristina Elena BÎGIOI

    2016-01-01

    In the economic activities enterprises set goals which, if achieved, enable performance improvement. In this regard, it becomes necessary to develop forecasts mentioned in budgets, which are used as tools for enterprise performance management. Creating an effective budget system, closely related to the medium and long-term plans of the company, is the key to profitable economic activity, which allows to find the right path to achieving the proposed objective and to pro...

  18. Sustainable agriculture - selected papers

    OpenAIRE

    Krasowicz, Stanisław; Wrzaszcz, Wioletta; Zegar, Jozef St.

    2007-01-01

    The concept of research on socially sustainable agriculture. Features of sustainable agriculture. Sustainability of private farms in the light of selected criteria. Subsistence agricultural holdings and the sustainable development of agriculture. Sustainable farms in the light of the FADN data. Description of organic holdings in Poland.

  19. Closing the gap between budget formulation and execution

    OpenAIRE

    Lowery, Erainust

    2000-01-01

    Approved for public release; distribution is unlimited This thesis is a case study analysis of the Resource Management Office of the Bureau of Naval Personnel (PERS-02). Specifically, an analysis of projected versus actual budget figures was conducted. The purpose of the research was to explain anomalies in the budget formulation figures as compared to actual budget execution figures and define ways to improve the protocol between budget activities. Based on model comparisons, document rev...

  20. 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).

  1. Flattening of Sustainment: The Interaction of Technology, Information, Force Structure, and the Emergence of Operational Logistics

    Science.gov (United States)

    2009-05-21

    respective theaters. The ballet between the combatant commands, the generating force, and the requirement of operations to maximize the greatest amount...Year 2007, http://origin.www.gpoaccess.gov/ USbudget/fy07/ pdf /budget/defense.pdf (12 April 2009). 2 logistics capability and sustainment continues...origin.www.gpoaccess.gov/USbudget/fy07/ pdf /budget/defense.pdf (accessed 13 April 2009) Beougher, Guy C. “Improving Division and Brigade Logistics

  2. Sustainable NREL - Site Sustainability Plan FY 2015

    Energy Technology Data Exchange (ETDEWEB)

    None, None

    2015-01-01

    NREL's Site Sustainability Plan FY 2015 reports on sustainability plans for the lab for the year 2015 based on Executive Order Goals and provides the status on planned actions cited in the FY 2014 report.

  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 commitmen...

  4. Women Health Problems And The Health Budget In Tanzania ...

    African Journals Online (AJOL)

    Issues of contention which have been raised concerning the budget have usually covered the weight of allocations between recurrent and development budgets as well as the disparity between the amounts allocated and the actual performance of the budget. Issues of gender hardly come to the picture. It is often taken for ...

  5. 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...

  6. 40 CFR 97.340 - State trading budgets.

    Science.gov (United States)

    2010-07-01

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

  7. 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...

  8. 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…

  9. 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...

  10. 5 CFR 1320.17 - Information collection budget.

    Science.gov (United States)

    2010-01-01

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

  11. 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...

  12. 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.…

  13. Budgeting Strategies in Selected Federal Polytechnic Libraries in ...

    African Journals Online (AJOL)

    The study investigated budgeting strategies in selected Federal Polytechnic Libraries in Nigeria. Four research questions were raised and answered. The objectives of the research was to determine sources of funds for Federal Polytechnic Libraries in Nigeria, adequacy of budgeting allocation, types of budgeting system ...

  14. 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... of the user, the revised text is set forth as follows: § 600.125 Budgeting, funding, and accounting...

  15. Mental budgeting and the management of household finance

    NARCIS (Netherlands)

    Antonides, G.; Groot, de I.M.; Raaij, van W.

    2011-01-01

    Mental budgeting and financial management were investigated in a large sample of the Dutch population. Mental budgeting was quite common, and was explained from general education, having saving goals, financial knowledge, time orientation, and financial situation. Also, mental budgeting, in addition

  16. 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...

  17. 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...

  18. 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…

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

    African Journals Online (AJOL)

    Admin

    stresses the relevance of budgeting to arts organisations that ought to achieve their goals and objectives. It evidences the difficulties faced by ... development in arts organizations. A budget committee should be set up and staff training and .... An important benefit of budgeting in any arts organization worth its salt is that it is a.

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

    Directory of Open Access Journals (Sweden)

    V. Shvetz’

    2013-10-01

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

  1. Development of Turbulent Diffusion Transfer Model to Estimate Hydrologic Budget of Upper Klamath Lake Oregon, USA

    Science.gov (United States)

    Sahoo, G. B.; Schladow, G.

    2013-12-01

    Detailed and accurate hydrologic budgets of lake or reservoirs are essential for sustainable water supply and ecosystem managements due to increasing water demand and uncertainties related to climate change. Ensuring sustainable water allocation to stakeholders requires accurate heat and hydrologic budgets. A number of micrometeorological methods have been developed to approximate heat budget components, such as evaporative and sensible heat loss, that are not directly measurable. Although micrometeorological methods estimate the sensible and evaporative loss well for stationary (i.e. ideal) condition, these methods can rarely be approximated for non-idealized condition. We developed a turbulent diffusion transfer model and coupled to the dynamic lake model (DLM-WQ), developed at UC Davis, with the goal of correctly estimating the hydrologic budget of Upper Klamath Lake Oregon, USA. The measured and DLM-WQ estimated lake water temperatures and water elevation are in excellent agreement with correlation coefficient equals 0.95 and 0.99, respectively. Consistent with previous studies, the sensible and latent heat exchange coefficients were found to be site specific. Estimated lake mixing shows that the lake became strongly stratified during summer (between late April and the end of August). For the hypereutrophic shallow Upper Klamath Lake, longer stratification results in low dissolved oxygen (DO) concentration at the sediment surface causing DO sensitive habitat destruction and ecological problems. The updated DLM-WQ can provide quantitative estimates of hydrologic components and predict the effects of natural- or human-induced changes in one component of the hydrologic cycle on the lake supplies and associated consequences.

  2. Sustainability in Transport Planning

    DEFF Research Database (Denmark)

    Gudmundsson, Henrik; Greve, Carsten

    Contribution to session J: Joint University Sustainability Initiatives. This session will provide an inspiring overview of interdisciplinary research and teaching activities on sustainability bridging DTU, KU, and CBS, and introduce the joint collaboration Copenhagen Sustainability Initiative (COSI...

  3. Sustainability : Politics and governance

    NARCIS (Netherlands)

    Heinrichs, Harald; Biermann, Frank

    2016-01-01

    he article gives an overview of global sustainability policy and politics. It is shown how international policy making on sustainable development has progressed from environmental policy toward recent approaches of Earth system governance. Key challenges of international sustainability politics are

  4. Innovations in Financing Environmental and Social Sustainability. Literature Overview

    Energy Technology Data Exchange (ETDEWEB)

    Kerste, M.; Weda, J.; Rosenboom, N.

    2010-12-15

    Innovative finance instruments can help increase funding of investments aimed at environmental and social sustainability.This report highlights leading literature and empirical findings on innovations in financing environmental and social sustainability. Many of these instruments have not been implemented for long, as yet, or are even still in their design phase. Being a relatively young (academic) discipline, the report starts off with designing a framework to describe and assess innovative finance instruments. Thereafter, a sample of instruments is discussed based on this framework, respectively Green Bonds, Index-Linked Carbon Bonds, Payment for Environmental Services, Kiva, and Gender budgeting. This report is part of a set of SEO-reports on finance and sustainability. The other reports deal with: Financing the Transition to Sustainable Energy; Carbon Trading; and Sustainable investment.

  5. Textiles and clothing sustainability sustainable technologies

    CERN Document Server

    2017-01-01

    This is the first book to deal with the innovative technologies in the field of textiles and clothing sustainability. It details a number of sustainable and innovative technologies and highlights their implications in the clothing sector. There are currently various measures to achieve sustainability in the textiles and the clothing industry, including innovations in the manufacturing stage, which is the crux of this book.

  6. 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…

  7. 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.

  8. Health Care and Education Reconciliation Act of 2010 (Public Law 111-152)

    Science.gov (United States)

    US Congress, 2010

    2010-01-01

    The Health Care and Education Reconciliation Act of 2010 (Public Law 111-152) was put in place to provide for reconciliation pursuant to Title II of the concurrent resolution on the budget for fiscal year 2010 (S. Con. Res. 13). The table of contents for this Act is as follows: (1) Sec. 1. Short title; table of contents. (A) Title--Coverage,…

  9. Extension of Library Services and Construction Act. Report (to Accompany H.R. 3712).

    Science.gov (United States)

    Congress of the U.S., Washington, DC. House Committee on Education and Labor.

    This house report proposes a four year extension of the Library Services and Construction Act, with an amendment requiring that administrative costs expended by states in carrying out programs under the act must be matched by the states from funds other than Federal moneys. Budget statements are given, as are explanations of library services,…

  10. 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....

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

    Science.gov (United States)

    Bogsnes, Bjarte

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

  12. 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...

  13. The 2015 Long-Term Budget Outlook

    Science.gov (United States)

    2015-06-17

    of the economy than they had been in any year since 1946. Because of the large deficits, federal debt held by the public soared, nearly doubling... debt held by the public would decline slightly relative to GDP over the next few years, CBO projects. After that, however, growing budget deficits... public would exceed 100 percent of GDP. Moreover, debt would still be on an upward path relative to the size of the economy. Consequently, the

  14. Enfranchisement and budget deficits: A theoretical note

    OpenAIRE

    Krogstrup, Signe; Wälti, Sébastien

    2009-01-01

    If women make different economic decisions than men on average, then an increase in women's influence in the political and economic spheres of society might change economic outcomes. In this note, we focus on the impact of female enfranchisement on fiscal policy outcomes. We present a simple median voter model and show that if women have different economic preferences than men, then female enfranchisement leads to a change in government budget deficits..

  15. Recherche sans budget, Europe sans avenir

    CERN Multimedia

    Staff Association

    2013-01-01

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

  16. 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.

  17. NEW TRENDS IN BUDGETING – A LITERATURE REVIEW

    Directory of Open Access Journals (Sweden)

    Ildikó Réka CARDOȘ

    2014-06-01

    Full Text Available Budgeting is universally used all over the world. Budgets are the most powerful tool for management control, they are the key drivers and evaluators of managerial performance. However, in recent years criticism towards traditional budgeting has been notably increased. Researchers consider that traditional budgeting is a relic of the past; it cannot keep up with the changes and requirements of today’s business world. As an answer, alternative budgeting concepts were developed, such as beyond budgeting, forecasting or activity-based budgeting. Our paper is a literature analysis. First, the background and evolution of budgeting is presented, emphasizing both the advantages and disadvantages of traditional budgeting. Second, we continue the discussion about alternative budgeting methods highlighting their pros and cons. Third, conducted surveys and studies are analyzed in order to establish whether traditional or alternative budgeting methods are better and have a positive impact on businesses; or which has more practical usefulness. The final part provides conclusions and discussions for future research.

  18. 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.

  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. Neo-isolationism, balanced-budget conservatism, and the fiscal impacts of immigrants.

    Science.gov (United States)

    Huber, G A; Espenshade, T J

    1997-01-01

    "A rise in neo-isolationism in the United States has given encouragement to a new fiscal politics of immigration. Growing anti-immigrant sentiment has coalesced with forces of fiscal conservatism to make immigrants an easy target of budget cuts. Limits on legal alien access to social welfare programs that are contained in the 1996 welfare and immigration reform acts seem motivated not so much by a guiding philosophy of what it means to be a member of American society as by a desire to shrink the size of the federal government and to produce a balanced budget. Even more than in the past, the consequence of a shrinking welfare state is to metamorphose legal immigrants from public charges to windfall gains for the federal treasury." excerpt

  1. The three dimensional structure of the atmospheric energy budget: methodology and evaluation

    Science.gov (United States)

    Trenberth, Kevin E.; Smith, Lesley

    2009-06-01

    Studies of the vertically-integrated energy and moisture budgets of the atmosphere are expanded to three dimensions. The vertical integrals of the moisture, energy and heat budget equations computed analytically act as a very strong constraint on any local computational results of the vertical structure. This paper focuses on the methodology and difficulties in closing the budgets and satisfying constraints, given the need to use a pressure coordinate because model coordinates all differ. Vertical interpolation destroys delicate mass balances and can lead to inconsistencies, such as from how geopotential or vertical motion is computed. Using the advective rather than flux form of the equations greatly reduces the contamination from these effects. Results are documented for January 1989 using European Centre for Medium Range Weather Forecasts reanalysis (ERA-40) data. The moistening, diabatic heating and total energy forcing of the atmosphere are computed as a residual from the analyses using the moisture, dry energy (dry static energy plus kinetic energy) and total atmospheric (moist static plus kinetic) energy equations. The components from the monthly averaged flow and transients, as a function of layer in the atmosphere, and as quasi-horizontal and vertical fluxes of dry static, latent and kinetic energy are examined. Results show the moistening of the atmosphere at the surface, its release as latent heat in precipitation and transformation into dry static energy, and thus net radiative cooling as a function of height and location. The vertically integrated forcings computed from the model parameterizations are compared with available observations and budget-derived values, and large ERA-40 model biases are revealed in radiation and precipitation. The energy and moisture budget-derived quantities are more realistic, although results depend on the quality of the analyses which are not constructed to conserve mass, moisture or energy, owing to analysis increments.

  2. Assessing sustainable remediation frameworks using sustainability principles.

    Science.gov (United States)

    Ridsdale, D Reanne; Noble, Bram F

    2016-12-15

    The remediation industry has grown exponentially in recent decades. International organizations of practitioners and remediation experts have developed several frameworks for integrating sustainability into remediation projects; however, there has been limited attention to how sustainability is approached and operationalized in sustainable remediation frameworks and practices - or whether sustainability plays any meaningful role at all in sustainable remediation. This paper examines how sustainability is represented in remediation frameworks and the guidance provided for practical application. Seven broad sustainability principles and review criteria are proposed and applied to a sample of six international remediation frameworks. Not all review criteria were equally satisfied and none of the frameworks fully met all criteria; however, the best performing frameworks were those identified as sustainability remediation frameworks. Intra-generational equity was addressed by all frameworks. Integrating social, economic and biophysical components beyond triple-bottom-line indicators was explicitly addressed only by the sustainable remediation frameworks. No frameworks provided principle- or rule-based guidance for dealing with trade-offs in sustainability decisions. Copyright © 2016 Elsevier Ltd. All rights reserved.

  3. The 2014 Long-Term Budget Outlook

    Science.gov (United States)

    2014-07-01

    the health care provisions of the Health Care and Education Reconciliation Act of 2010, as affected by subsequent judicial decisions, statutory...nursing facilities, home health care , and hospice care . Part B mainly covers services provided by physicians and other practitioners and by hospitals...than a tenth of a percentage point. As referred to in this report, the Affordable Care Act comprises the Patient Protection and Affordable Care Act and

  4. The 2013 Long-Term Budget Outlook

    Science.gov (United States)

    2013-09-01

    Care Act; the health care provisions of the Health Care and Education Reconciliation Act of 2010; and, in the case of this report, the effects of...A, primar- ily covers inpatient services provided by hospitals as well as care in skilled nursing facilities, home health care , and hospice care ...tables, and figures of this report may not add up to totals because of rounding. The Affordable Care Act comprises the Patient Protection and Affordable

  5. Organizing for Sustainability

    Science.gov (United States)

    Brown, William M.; Hamburger, Michael W.

    2012-01-01

    A successful campus sustainability effort catalyzes broad engagement of the campus community and integration of sustainability principles into the academic and operational components of campus life. Although many universities have embraced sustainability as a new core value, others have been more sluggish in adopting sustainability principles to…

  6. Technology and sustainability

    NARCIS (Netherlands)

    Kroeze, C.; Boersema, J.J.; Tellegen, E.; Cremers, A.

    2011-01-01

    In ten essays, this book addresses a broad range of issues related to the interplay of sustainability and technology. How do population growth and technology relate to sustainable development? Can globalization be reconciled with sustainable development? Is sustainability a subjective or an

  7. Action Research for Sustainability

    DEFF Research Database (Denmark)

    Egmose, Jonas

    by analysing processes of social learning. The book addresses the need to move towards sustainability at societal level as a democratic challenge questioning the way we live on planet earth. By conceptualising sustain-ability as an immanent and emergent ability of ecological and social life, continuously...... to renew itself without eroding its own foundation of existence, it argues that since sustainability cannot be invented but only supported (or eroded) by science, we need to reframe science in the role of sustaining sustain-ability. Through analyses of a three year action research programme, aiming...

  8. Sustainable Investment. Literature Overview

    Energy Technology Data Exchange (ETDEWEB)

    Weda, J.; Kerste, M.; Rosenboom, N.

    2010-08-15

    Corporate Social Responsibility (CSR), or sustainability at the company level, entails incorporating ecological (environmental stakeholders) and social aspects (stakeholders other than shareholders and environmental stakeholders) when doing business. Socially Responsible Investment (SRI) concerns sustainability at the investment, fund or portfolio level and involves screening the sustainability of companies before investing in them. This report highlights leading literature and empirical findings on 'sustainable investment', amongst others addressing the economic rationale for CSR and SRI. This report is part of a set of SEO-reports on finance and sustainability. The other reports deal with: Financing the Transition to Sustainable Energy; Carbon Trading; Innovations in financing environmental and social sustainability.

  9. ANALYSIS OF GOVERNMENT BUDGET IN ISLAMIC VIEW : CASE OF ACEH GOVERNMENT BUDGET

    Directory of Open Access Journals (Sweden)

    Putri Bintusy Syathi

    2015-06-01

    Full Text Available Aceh province has a special right to implement Sharia principles throughout the area (Law Number 11/2006 though Indonesia is not an Islam country. Among the Sharia laws implementation, government budget was one of the first to be carried out in the province. It was showed up as Zakat post in the APBD (local government budget. The issue is whether putting in the Zakat post was enough to demonstrate an Islamic based budget as well as the transparence of zakat disbursement. Therefore, this paper trying to analyze the existing budget based on Sharia principles (Islamic Law as explained by Chaudhry (1999 and Kahf (1997 The provincial budget needs improvement to be more sharia compliance. Fulfilling the Sharia criterion consequently will improve the accountability, transparency and the fairness of the budget toward people needs and development enhancing. =========================================== Aceh adalah provinsi yang memiliki hak khusus dalam mengimplementasikan prinsip- prinsip syariah dalam wilayahnya (Undang- Undang no.11 tahun 2006 walaupun Indonesia bukanlah suatu negara Islam. Diantara implementasi hukum syariah, anggaran pemerintah adalah satu hal yang pertama yang dikelola dalam provinsi ini. Hal ini muncul pada pos zakat pada APBD (Anggaranan Pengeluaran dan Belanja Daerah. Masalahnya adalah apakah penempatan dana Zakat sudah cukup untuk menunjukkan sebagai anggaran yang berbasis Islam serta transparansi dalam penyaluran zakat. Untuk itu paper ini bertujuan untuk menganalisis anggara yang ada berdasarkan prinsip- prinsip syariah (Hukum Islam seperti yang telah dijelaskan oleh Chaudury (1999 dan Kahf (1997. Anggaran provinsi perlu perbaikan agar lebih patuh syariah. Dengan terpenuhinya kriteria syariah maka akan meningkatkan akuntabilitas, transparansi, dan keadilan dalam anggaran terhadap kebutuhan masyarakat dan meningkatkan pembangunan.

  10. Social justice praxis in education: Towards sustainable ...

    African Journals Online (AJOL)

    Hennie

    2015-05-29

    May 29, 2015 ... This responsibility included practices found in collaborative efforts, where communities became the ... the fullest degree in such a sustainable leadership and effective social justice praxis (Spaull, 2013). A Proposition-Based Inquiry ... justice is a lived concept that encompasses acts of fairness, equality and ...

  11. 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

  12. Empathy and Imagination in Education for Sustainability

    Science.gov (United States)

    Jensen, Sally

    2016-01-01

    The importance of imagination in understanding sustainability has often been overlooked. This paper examines acts of imagining in teaching and learning that elicit and enable the emotive experience of empathy. I frame ways of thinking about imagination and empathy through theoretical perspectives of otherness. I report on research findings into…

  13. Sequential Sediment Budgets in an Ungauged Watershed: Redwood Creek, Marin County, California

    Science.gov (United States)

    Downs, P. W.; Stallman, J.

    2005-12-01

    Sediment budgets provide an organizing framework in fluvial geomorphology and have enormous potential in environmental management. A sediment budget approach assisted in developing strategies for restoring Big Lagoon, the wetland ecosystem at the terminus of the 22.7 km2 Redwood Creek watershed in Marin County, California. Persistence of a restored lagoon largely depends on the current sediment yield relative to the reference yield prior to European settlement. Process-based, distributed sediment budgets were constructed for several historical time periods to account for accelerated sediment production from contemporary land management practices and legacy factors stemming from past resource exploitation. Sediment production, storage, and transfer were investigated using digital terrain modeling, field reconnaissance to ascertain and validate hillslope processes, mainstem channel surveys and dendrochronology to assess trends in alluvial sediment storage, application of published process rate estimates, use of short-term and prorated stream gauging records, and sediment transport modeling to validate sediment yields into Big Lagoon. Evidence suggests that the Redwood Creek valley bottom aggraded from at least 3,500 B.P., with floodplain wetlands acting as sediment sinks (average annual sediment yield of 34 t km2 yr-1). Channel incision rapidly followed European settlement and intensive hillslope disturbances beginning around 1840 (peak yield 1921-1982 of 324 t km2 yr-1). Mainstem and large tributary valley bottoms became major sediment sources during this time and remain sources despite progressive retirement of most agricultural land use (yield 1981-2000 of 198 t km2 yr-1). Numerous issues related to data availability and resolution limited quantification of some sediment sources and resulted in potential uncertainties in estimates of yield to Big Lagoon. Historical sediment budgets, however, require more than adequate data sources, they require accurate conceptual

  14. The global methane budget 2000-2012

    Science.gov (United States)

    Saunois, Marielle; Bousquet, Philippe; Poulter, Ben; Peregon, Anna; Ciais, Philippe; Canadell, Josep G.; Dlugokencky, Edward J.; Etiope, Giuseppe; Bastviken, David; Houweling, Sander; Janssens-Maenhout, Greet; Tubiello, Francesco N.; Castaldi, Simona; Jackson, Robert B.; Alexe, Mihai; Arora, Vivek K.; Beerling, David J.; Bergamaschi, Peter; Blake, Donald R.; Brailsford, Gordon; Brovkin, Victor; Bruhwiler, Lori; Crevoisier, Cyril; Crill, Patrick; Covey, Kristofer; Curry, Charles; Frankenberg, Christian; Gedney, Nicola; Höglund-Isaksson, Lena; Ishizawa, Misa; Ito, Akihiko; Joos, Fortunat; Kim, Heon-Sook; Kleinen, Thomas; Krummel, Paul; Lamarque, Jean-François; Langenfelds, Ray; Locatelli, Robin; Machida, Toshinobu; Maksyutov, Shamil; McDonald, Kyle C.; Marshall, Julia; Melton, Joe R.; Morino, Isamu; Naik, Vaishali; O'Doherty, Simon; Parmentier, Frans-Jan W.; Patra, Prabir K.; Peng, Changhui; Peng, Shushi; Peters, Glen P.; Pison, Isabelle; Prigent, Catherine; Prinn, Ronald; Ramonet, Michel; Riley, William J.; Saito, Makoto; Santini, Monia; Schroeder, Ronny; Simpson, Isobel J.; Spahni, Renato; Steele, Paul; Takizawa, Atsushi; Thornton, Brett F.; Tian, Hanqin; Tohjima, Yasunori; Viovy, Nicolas; Voulgarakis, Apostolos; van Weele, Michiel; van der Werf, Guido R.; Weiss, Ray; Wiedinmyer, Christine; Wilton, David J.; Wiltshire, Andy; Worthy, Doug; Wunch, Debra; Xu, Xiyan; Yoshida, Yukio; Zhang, Bowen; Zhang, Zhen; Zhu, Qiuan

    2016-12-01

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

  15. 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

  16. THE REAL OPTIONS OF CAPITAL BUDGET

    Directory of Open Access Journals (Sweden)

    Antonio Lopo Martins

    2008-07-01

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

  17. 76 FR 70749 - Information Collection Request Sent to the Office of Management and Budget (OMB) for Approval...

    Science.gov (United States)

    2011-11-15

    ..., environmental education and outreach, organizational infrastructure development, and sustainable-use studies... administers grant programs associated with the North American Wetlands Conservation Act (NAWCA), Public Law 101-233, and the Neotropical Migratory Bird Conservation Act (NMBCA), Public Law 106-247. Currently...

  18. The uncertainty budget in pharmaceutical industry

    DEFF Research Database (Denmark)

    Heydorn, Kaj

    Measurements in a pharmaceutical industry are usually carried out to ascertain the quality of a product or the control of a process; in either case the measurement result serves to demonstrate that the value of the measurand is within specified limits. No method is without bias, and no result...... 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...

  19. Deficit Limits, Budget Rules, and Fiscal Policy

    OpenAIRE

    Paolo Manasse

    2005-01-01

    The paper presents a simple model for discussing the effects of deficit limits and budget rules on fiscal policy. I find that limits on deficit- output ratios provide incentives to implement procyclical policies when the economy is in intermediate states, and countercyclical policies only in very “good” and very “bad” economic times. As a result, fiscal “reaction functions” are not monotonically related to the state of the economy. Deficit limits are found to exert discipline only provided th...

  20. Bleaching drives collapse in reef carbonate budgets and reef growth potential on southern Maldives reefs

    Science.gov (United States)

    Perry, C. T.; Morgan, K. M.

    2017-01-01

    Sea-surface temperature (SST) warming events, which are projected to increase in frequency and intensity with climate change, represent major threats to coral reefs. How these events impact reef carbonate budgets, and thus the capacity of reefs to sustain vertical growth under rising sea levels, remains poorly quantified. Here we quantify the magnitude of changes that followed the ENSO-induced SST warming that affected the Indian Ocean region in mid-2016. Resultant coral bleaching caused an average 75% reduction in coral cover (present mean 6.2%). Most critically we report major declines in shallow fore-reef carbonate budgets, these shifting from strongly net positive (mean 5.92 G, where G = kg CaCO3 m-2 yr-1) to strongly net negative (mean -2.96 G). These changes have driven major reductions in reef growth potential, which have declined from an average 4.2 to -0.4 mm yr-1. Thus these shallow fore-reef habitats are now in a phase of net erosion. Based on past bleaching recovery trajectories, and predicted increases in bleaching frequency, we predict a prolonged period of suppressed budget and reef growth states. This will limit reef capacity to track IPCC projections of sea-level rise, thus limiting the natural breakwater capacity of these reefs and threatening reef island stability.

  1. 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...

  2. Action Research for Sustainability

    DEFF Research Database (Denmark)

    Egmose, Jonas

    How can action research further new research orientations towards sustainability? This book, empirically situated in the field of upstream public engagement, involving local residents, researchers and practitioners in bottom-up processes deliberating on urban sustainability, answers this question...... by analysing processes of social learning. The book addresses the need to move towards sustainability at societal level as a democratic challenge questioning the way we live on planet earth. By conceptualising sustain-ability as an immanent and emergent ability of ecological and social life, continuously...... to renew itself without eroding its own foundation of existence, it argues that since sustainability cannot be invented but only supported (or eroded) by science, we need to reframe science in the role of sustaining sustain-ability. Through analyses of a three year action research programme, aiming...

  3. Budget Deficit and Macroeconomics Fundamentals: The case of Azerbaijan

    Directory of Open Access Journals (Sweden)

    Kahnim Farajova

    2011-08-01

    Full Text Available In recent years, the emergence of rising budget deficit is the main reason forcing economists to investigate the reasons for changes in fiscal balances. The purpose of the paper is to investigate the relationship between budget deficit and macroeconomic fundamentals using data from Azerbaijan. The empirical analysis applies ARDL Cointegration methodology in conjunction with Granger causality tests to provide evidence for both the long and short run dynamics between the variables involved in the analysis. Using the Error Correction specification, there was found evidence of long-run causality running from current account, real interest rate, GDP, inflation and exchange rate to budget deficit. There was also found evidence of short-run Granger causal effects running from current account and real interest rate towards budget deficit and a rather weak causal effect from inflation to budget deficit. However, there is no short – run causality running from interest rate to budget deficit.

  4. 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.

  5. 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

  6. Net Operating Working Capital, Capital Budgeting, and Cash Budgets: A Teaching Example

    Science.gov (United States)

    Tuner, James A.

    2016-01-01

    Many introductory finance texts present information on the capital budgeting process, including estimation of project cash flows. Typically, estimation of project cash flows begins with a calculation of net income. Getting from net income to cash flows requires accounting for non-cash items such as depreciation. Also important is the effect of…

  7. Sustaining Rural Communities through Sustainable Agriculture.

    Science.gov (United States)

    Ikerd, John

    A 5-year collaborative project between Missouri, Michigan State, and Nebraska Universities to provide new opportunities for rural community self-development through sustainable agriculture had mixed results. This happened because community members did not understand the principles of sustainability, and because the extension education system was…

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

    Science.gov (United States)

    Kalenscher, Tobias

    2015-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Marijn van Wingerden

    Full Text Available 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

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

    Science.gov (United States)

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

    2015-01-01

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

  11. The budget constraint in the governance of organizations

    OpenAIRE

    Dallago,Bruno

    2007-01-01

    The paper suggests a partial solution to the disjunction between the institutional environment and the institutions of governance by considering the budget constraint. This approach is put in the perspective of the comparative analysis of economic organizations as discrete structural alternatives. The budget constraint presents a whole range of alternative values that are distinct by different transaction costs that organizations meet. Following different values of budget constraint, bounded ...

  12. 78 FR 45545 - Collection of Information under Review by Office of Management and Budget

    Science.gov (United States)

    2013-07-29

    ...In compliance with the Paperwork Reduction Act of 1995 the U.S. Coast Guard is forwarding an Information Collection Request (ICR), abstracted below, to the Office of Management and Budget (OMB), Office of Information and Regulatory Affairs (OIRA), requesting a revision of a currently approved collection of information: 1625-0087; U.S. Coast Guard International Ice Patrol (IIP) Customer Survey. Our ICR describes the information we seek to collect from the public. Review and comments by OIRA ensure we only impose paperwork burdens commensurate with our performance of duties.

  13. How Czech firms deal with operational budgets? – Survey results

    Directory of Open Access Journals (Sweden)

    Boris Popesko

    2017-06-01

    Full Text Available In recent decades, academics and practitioners started a deep discussion about the limitations and perspectives of enterprise budgeting systems. Traditional budgets are frequently criticized due to their inflexibility, weak connection to corporate performance and demand on manager’s time. Recently, we have observed more frequent examples of firms which have undertaken budgeting system transformation and the adoption of modern, flexible and performance-based budgets. In this study, we have studied some trends in the budgeting of Czech firms with a focus on the manager´s behaviour. This paper contributes to the existing knowledge in two fields: Firstly, it summarizes the existing state of the art regarding the budgeting transformation; secondly, it presents the survey results focused on the operational budget utilization and its impact on the manager’s behaviour. Overall, the study presents some findings regarding the impact of an operational budget on the manager’s behaviour. We have tested how frequently situations occur, more specifically those frequently discussed in literature, in a given Czech firm´s budgeting practices.

  14. Line-item Budgeting and Film-Production

    DEFF Research Database (Denmark)

    Friis, Ivar; Hansen, Allan

    2015-01-01

    conducted a case study on the making of a Danish adventure film and analysed the role budgeting plays from the film director’s point of view. Findings – This paper suggests that the constraints of the line-item budget imposed on the director had positive effects in terms of the pre-commitments entailed...... of line-item budgeting, adding greater insight into the interrelations between creativity and control. By exploring the ways in which line-item budgeting might take on the role of pre-commitment advice and devices in the creative process, this paper further exposes the links between accounting constraints...

  15. Sustainable Marketing : The Importance of Being a Sustainable Business

    OpenAIRE

    Reutlinger, Janina

    2012-01-01

    This thesis deals with sustainable marketing, as well as the necessity for more sustainability. The purpose of this thesis was to determine the importance of sustainable marketing for companies. The theoretical part is divided into sustainability and sustainable marketing. Sustainability covers current issues and sustainable development, which form a background for a better understanding of sustainable marketing. Sustainable marketing includes a definition of the concept, as well as susta...

  16. 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.

  17. 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 ...

  18. 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 ...

  19. THE EFFECTS OF THE ECONOMICAL CRISIS ON THE STATE’S BUDGET AND BUDGETS OF REVENUES AND EXPENDITURES OF ECONOMICAL

    Directory of Open Access Journals (Sweden)

    VADUVA MARIA

    2012-06-01

    Full Text Available The budget represents a document which states the annually approved incomes, revenues and expenses, expenditures or, only the expenses depending on the self-financing form of the economical enterprise. The consolidated budget of the state is elaborated starting from the budget which encompasses all the economical transactions which take place in the national economy; however it only includes the resources and the expenses of the public structures.

  20. Action Research for Sustainability

    DEFF Research Database (Denmark)

    Egmose, Jonas

    Analysing processes of social learning this work addresses how action research can further new research orientations towards sustainability. Empirically situated in the field of upstream public engagement, involving local residents, researchers and practitioners in bottom-up processes deliberating...... on urban sustainability the need to move towards sustainability at societal level is conceptualised as a democratic challenge questioning the way we live on planet earth. By understanding sustainability as an immanent and emergent ability of ecological and social life, continuously to renew itself without...... eroding its own foundation of existence, it argues that since sustainability cannot be invented but only supported (or eroded) by science, we need to reframe science in the role of sustaining sustain-ability. Through analyses of a three year action research programme, aiming to provide local citizens...