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

Science.gov (United States)

2011-11-01

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

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

Science.gov (United States)

2011-02-22

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

Budget constraint and vaccine dosing: A mathematical modelling exercise

NARCIS (Netherlands)

Standaert, Baudouin A.; Curran, Desmond; Postma, Maarten J.

2014-01-01

Background: Increasing the number of vaccine doses may potentially improve overall efficacy. Decision-makers need information about choosing the most efficient dose schedule to maximise the total health gain of a population when operating under a constrained budget. The objective of this study is to

Deriving an atmospheric budget of total organic bromine using airborne in-situ measurements from the Western Pacific during SHIVA

Science.gov (United States)

Sala, S.; Bönisch, H.; Keber, T.; Oram, D. E.; Mills, G.; Engel, A.

2014-02-01

During the SHIVA (Stratospheric Ozone: Halogen Impacts in a Varying Atmosphere) project an extensive dataset of all halogen species relevant for the atmospheric budget of total organic bromine has been collected in the West Pacific region using the FALCON aircraft operated by the German Aerospace agency DLR (Deutsches Zentrum für Luft- und Raumfahrt) covering a vertical range from the planetary boundary layer up to the ceiling altitude of the aircraft of 13 km. In total, more than 700 measurements were performed with the newly developed fully-automated in-situ instrument GHOST-MS (Gas cHromatograph for the Observation of Tracers - coupled with a Mass Spectrometer) by the Goethe University of Frankfurt (GUF) and with the onboard whole-air sampler WASP with subsequent ground based state-of-the-art GC/MS analysis by the University of East Anglia (UEA). Both instruments yield good agreement for all major (CHBr3 and CH2Br2) and minor (CHBrCl, CHBrCl2 and CHBr2Cl) VSLS (very short-lived substances), at least at the level of their 2 σ measurement uncertainties. In contrast to the suggestion that the Western Pacific could be a major source region for VSLS (Pyle et al., 2011), we found only slightly enhanced mixing ratios of brominated halogen source gases relative to the levels reported in Montzka et al. (2011) for other tropical regions. A budget for total organic bromine, including all four halons,CH3Br and the VSLS, is derived for the upper troposphere, the input region for the TTL and thus also for the stratosphere, compiled from the SHIVA dataset. With exception of the two minor VSLS CHBrCl2 and CHBr2Cl, excellent agreement with the values reported in Montzka et al. (2011) is found, while being slightly higher than previous studies from our group based on balloon-borne measurements.

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...

Understanding the Budget Process

OpenAIRE

Mesut Yalvaç

2000-01-01

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

Deriving an atmospheric budget of total organic bromine using airborne in situ measurements from the western Pacific area during SHIVA

Science.gov (United States)

Sala, S.; Bönisch, H.; Keber, T.; Oram, D. E.; Mills, G.; Engel, A.

2014-07-01

During the recent SHIVA (Stratospheric Ozone: Halogen Impacts in a Varying Atmosphere) project an extensive data set of all halogen species relevant for the atmospheric budget of total organic bromine was collected in the western Pacific region using the Falcon aircraft operated by the German Aerospace agency DLR (Deutsches Zentrum für Luft- und Raumfahrt) covering a vertical range from the planetary boundary layer up to the ceiling altitude of the aircraft of 13 km. In total, more than 700 measurements were performed with the newly developed fully automated in situ instrument GHOST-MS (Gas chromatograph for the Observation of Tracers - coupled with a Mass Spectrometer) by the Goethe University of Frankfurt (GUF) and with the onboard whole-air sampler WASP with subsequent ground-based state-of-the-art GC / MS analysis by the University of East Anglia (UEA). Both instruments yield good agreement for all major (CHBr3 and CH2Br2) and minor (CH2BrCl, CHBrCl2 and CHBr2Cl) VSLS (very short-lived substances), at least at the level of their 2σ measurement uncertainties. In contrast to the suggestion that the western Pacific could be a region of strongly increased atmospheric VSLS abundance (Pyle et al., 2011), we found only in the upper troposphere a slightly enhanced amount of total organic bromine from VSLS relative to the levels reported in Montzka and Reimann et al. (2011) for other tropical regions. From the SHIVA observations in the upper troposphere, a budget for total organic bromine, including four halons (H-1301, H-1211, H-1202, H-2402), CH3Br and the VSLS, is derived for the level of zero radiative heating (LZRH), the input region for the tropical tropopause layer (TTL) and thus also for the stratosphere. With the exception of the two minor VSLS CHBrCl2 and CHBr2Cl, excellent agreement with the values reported in Montzka and Reimann et al. (2011) is found, while being slightly higher than previous studies from our group based on balloon-borne measurements.

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…

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

International Nuclear Information System (INIS)

Anon.

1997-01-01

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

24 CFR 968.225 - Budget revisions.

Science.gov (United States)

2010-04-01

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

Size, Stability and Incremental Budgeting Outcomes in Public Universities.

Science.gov (United States)

Schick, Allen G.; Hills, Frederick S.

1982-01-01

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

Industry adjusts 1992 E and P budgets

International Nuclear Information System (INIS)

Anon.

1992-01-01

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

Environmental budget and policy goal

Energy Technology Data Exchange (ETDEWEB)

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

1998-12-01

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

Nuclear science: Information on DOE accelerators should be better disclosed in the budget

Energy Technology Data Exchange (ETDEWEB)

1986-01-01

GAO estimated the total cost of six of the Department of Energy's largest accelerator projects to be about $6.9 billion. DOE has identified only about $0.6 billion of these project-specific costs in the budget. This is because DOE's definition of a project relates only to construction, which excludes certain project-specific components and preconstruction research and development. In addition, DOE funds a project in stages over a number of years and does not, when the first stage is authorized, identify for the Congress the total cost of completing the project. DOE also does not fully disclose in its budget technical uncertainties associated with the performance of certain accelerator components because its internal operating procedures do not require such disclosure. This could result in cost overruns or increased operating costs.

Mobile dental operations: capital budgeting and long-term viability.

Science.gov (United States)

Arevalo, Oscar; Chattopadhyay, Amit; Lester, Harold; Skelton, Judy

2010-01-01

The University of Kentucky College of Dentistry (UKCD) runs a large mobile dental operation. Economic conditions dictate that as the mobile units age it will be harder to find donors willing or able to provide the financial resources for asset replacement. In order to maintain current levels of access for the underserved, consideration of replacement is paramount. A financial analysis for a new mobile unit was conducted to determine self-sustainability, return on investment (ROI), and feasibility of generating a cash reserve for its replacement in 12 years. Information on clinical income, operational and replacement costs, and capital costs was collected. A capital budgeting analysis (CBA) was conducted using the Net Present Value (NPV) methodology in four different scenarios. Depreciation funding was calculated by transferring funds from cash inflows and reinvested to offset depreciation at fixed compound interest. A positive ROI was obtained for two scenarios. He depreciation fund did not generate a cash reserve sufficient to replace the mobile unit. Mobile dental programs can play a vital role in providing access to care to underserved populations and ensuring their mission requires long-term planning. Careful financial viability and CBA based on sound assumptions are excellent decision-making tools.

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.

Naval Reserve Force: Cost and Benefit Analysis of Reducing the Number of Naval Surface Reserve Force Operating Budget Holders

National Research Council Canada - National Science Library

Young, Eric

1997-01-01

.... This thesis examines one of Commander Naval Surface Reserve Force's initiatives for reducing the current number of Operating Budget holder's Comptroller Departments without sacrificing efficiency...

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…

Impact of orphan drugs on Latvian budget.

Science.gov (United States)

Logviss, Konstantins; Krievins, Dainis; Purvina, Santa

2016-05-11

Number of orphan medicinal products on the market and number of rare disease patients, taking these usually expensive products, are increasing. As a result, budget impact of orphan drugs is growing. This factor, along with the cost-effectiveness of orphan drugs, is often considered in the reimbursement decisions, directly affecting accessibility of rare disease therapies. The current study aims to assess the budget impact of orphan drugs in Latvia. Our study covered a 5-year period, from 2010 to 2014. Impact of orphan drugs on Latvian budget was estimated from the National Health Service's perspective. It was calculated in absolute values and relative to total pharmaceutical market and total drug reimbursement budget. A literature review was performed for comparison with other European countries. Orphan drug annual expenditure ranged between EUR 2.065 and 3.065 million, with total 5-year expenditure EUR 12.467 million. It constituted, on average, 0.84 % of total pharmaceutical market and 2.14 % of total drug reimbursement budget, respectively. Average annual per patient expenditures varied widely, from EUR 1 534 to EUR 580 952. The most costly treatment was enzyme replacement therapy (Elaprase) for MPS II. Glivec had the highest share (34 %) of the total orphan drug expenditure. Oncological drugs represented more than a half of the total orphan drug expenditure, followed by drugs for metabolic and endocrine conditions and medicines for cardiopulmonary diseases. Three indications: Ph+ CML, MPS II, and PAH accounted for nearly 90 % of the total orphan drug expenditure. Budget impact of orphan drugs in Latvia is very small. It increased slightly over a period of five years, due to the slight increase in the number of patients and the number of orphan drugs reimbursed. Current Latvian drug reimbursement system is not sufficient for most orphan drugs.

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.

Operational resource theory of total quantum coherence

Science.gov (United States)

Yang, Si-ren; Yu, Chang-shui

2018-01-01

Quantum coherence is an essential feature of quantum mechanics and is an important physical resource in quantum information. Recently, the resource theory of quantum coherence has been established parallel with that of entanglement. In the resource theory, a resource can be well defined if given three ingredients: the free states, the resource, the (restricted) free operations. In this paper, we study the resource theory of coherence in a different light, that is, we consider the total coherence defined by the basis-free coherence maximized among all potential basis. We define the distillable total coherence and the total coherence cost and in both the asymptotic regime and the single-copy regime show the reversible transformation between a state with certain total coherence and the state with the unit reference total coherence. Extensively, we demonstrate that the total coherence can also be completely converted to the total correlation with the equal amount by the free operations. We also provide the alternative understanding of the total coherence, respectively, based on the entanglement and the total correlation in a different way.

Budgeting for Efficiency and Effectiveness

Science.gov (United States)

Pereus, Steven C.

2012-01-01

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

Pure Nash Equilibria in Restricted Budget Games

NARCIS (Netherlands)

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

2017-01-01

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

Dose budget for exposure control

International Nuclear Information System (INIS)

Nair, P.S.

1999-01-01

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

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

Science.gov (United States)

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

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

Le budget total du CERN restera plus ou moins constant

CERN Document Server

Van der Boon, J E

2002-01-01

The Director of Administration at CERN has written to the paper following an article titled "Licenciements chez les sous-traitants du CERN" : dismissals amongst CERN sub-contractors. As the CERN budget will remain constant and a greater part will be devoted to building the LHC, changes will be made to staffing balances (0.5 page)

A water budget approach to instream flow maintenance

International Nuclear Information System (INIS)

Waddle, T.

1991-01-01

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

Deriving an atmospheric budget of total organic bromine using airborne in-situ measurements of brominated hydrocarbons in the Western Pacific during SHIVA

Science.gov (United States)

Sala, Stephan; Bönisch, Harald; Keber, Timo; Oram, Dave; Mills, Graham; Engel, Andreas

2014-05-01

Halogenated hydrocarbons play a major role as precursors for stratospheric ozone depletion. Released from the surface in the troposphere, the halocarbons reach the stratosphere via transport through the tropical tropopause layer. The contribution of the so called very short lived species (VSLS), having atmospheric lifetimes of less than half a year as sources gases for stratospheric bromine is significant. Source gas observations of long-lived bromine compounds and VSLS have so far not been able to explain the amount of bromine derived in the stratosphere from observations of BrO and modeling of the ratio of BrO to total bromine. Due to the short lifetimes and the high atmospheric variability, the representativeness of the available observations of VSLS source gases remains unclear, as these may vary with region and display seasonal variability. During the SHIVA (Stratospheric Ozone: Halogen Impacts in a Varying Atmosphere) project an extensive dataset with over 700 samples of ambient air of all halogen species relevant for the atmospheric budget of total organic bromine (long lived halocarbons: H-1301, H-1211, H-1202, H-2402 and CH3Br, very short lived substances: CHBr3, CH2Br2, CHBr2Cl, CHBrCl2 and CHBrCl) have been collected from onboard the FALCON aircraft in the West Pacific region. Measurements were performed with the newly developed fully-automated in-situ instrument GHOST-MS (Gas chromatograph for the Observation of Tracers - coupled with a Mass Spectrometer) by the Goethe University of Frankfurt and with the onboard whole-air sampler WASP with subsequent ground based state-of-the-art GC/MS analysis by the University of East Anglia. We will present the datasets, compare these to other observation, derive a bromine budget for the West Pacific and derive an estimate of the amount of bromine from VSLS reaching the stratosphere. Using the mean mixing ratios in the upper troposphere of the halocarbons mentioned above, the calculated budget of the total organic

Basin-scale assessment of the land surface energy budget in the National Centers for Environmental Prediction operational and research NLDAS-2 systems

Science.gov (United States)

Xia, Youlong; Cosgrove, Brian A.; Mitchell, Kenneth E.; Peters-Lidard, Christa D.; Ek, Michael B.; Kumar, Sujay; Mocko, David; Wei, Helin

2016-01-01

This paper compares the annual and monthly components of the simulated energy budget from the North American Land Data Assimilation System phase 2 (NLDAS-2) with reference products over the domains of the 12 River Forecast Centers (RFCs) of the continental United States (CONUS). The simulations are calculated from both operational and research versions of NLDAS-2. The reference radiation components are obtained from the National Aeronautics and Space Administration Surface Radiation Budget product. The reference sensible and latent heat fluxes are obtained from a multitree ensemble method applied to gridded FLUXNET data from the Max Planck Institute, Germany. As these references are obtained from different data sources, they cannot fully close the energy budget, although the range of closure error is less than 15% for mean annual results. The analysis here demonstrates the usefulness of basin-scale surface energy budget analysis for evaluating model skill and deficiencies. The operational (i.e., Noah, Mosaic, and VIC) and research (i.e., Noah-I and VIC4.0.5) NLDAS-2 land surface models exhibit similarities and differences in depicting basin-averaged energy components. For example, the energy components of the five models have similar seasonal cycles, but with different magnitudes. Generally, Noah and VIC overestimate (underestimate) sensible (latent) heat flux over several RFCs of the eastern CONUS. In contrast, Mosaic underestimates (overestimates) sensible (latent) heat flux over almost all 12 RFCs. The research Noah-I and VIC4.0.5 versions show moderate-to-large improvements (basin and model dependent) relative to their operational versions, which indicates likely pathways for future improvements in the operational NLDAS-2 system.

Basin-Scale Assessment of the Land Surface Energy Budget in the National Centers for Environmental Prediction Operational and Research NLDAS-2 Systems

Science.gov (United States)

Xia, Youlong; Peters-Lidard, Christa D.; Cosgrove, Brian A.; Mitchell, Kenneth E.; Peters-Lidard, Christa; Ek, Michael B.; Kumar, Sujay V.; Mocko, David M.; Wei, Helin

2015-01-01

This paper compares the annual and monthly components of the simulated energy budget from the North American Land Data Assimilation System phase 2 (NLDAS-2) with reference products over the domains of the 12 River Forecast Centers (RFCs) of the continental United States (CONUS). The simulations are calculated from both operational and research versions of NLDAS-2. The reference radiation components are obtained from the National Aeronautics and Space Administration Surface Radiation Budget product. The reference sensible and latent heat fluxes are obtained from a multitree ensemble method applied to gridded FLUXNET data from the Max Planck Institute, Germany. As these references are obtained from different data sources, they cannot fully close the energy budget, although the range of closure error is less than 15%formean annual results. The analysis here demonstrates the usefulness of basin-scale surface energy budget analysis for evaluating model skill and deficiencies. The operational (i.e., Noah, Mosaic, and VIC) and research (i.e., Noah-I and VIC4.0.5) NLDAS-2 land surface models exhibit similarities and differences in depicting basin-averaged energy components. For example, the energy components of the five models have similar seasonal cycles, but with different magnitudes. Generally, Noah and VIC overestimate (underestimate) sensible (latent) heat flux over several RFCs of the eastern CONUS. In contrast, Mosaic underestimates (overestimates) sensible (latent) heat flux over almost all 12 RFCs. The research Noah-I and VIC4.0.5 versions show moderate-to-large improvements (basin and model dependent) relative to their operational versions, which indicates likely pathways for future improvements in the operational NLDAS-2 system.

Earth Radiation Budget Experiment (ERBE) Data Sets for Global Environment and Climate Change Studies

Science.gov (United States)

Bess, T. Dale; Carlson, Ann B.; Denn, Fredrick M.

1997-01-01

For a number of years there has been considerable interest in the earth's radiation budget (ERB) or energy balance, and entails making the best measurements possible of absorbed solar radiation, reflected shortwave radiation (RSW), thermal outgoing longwave radiation (OLR), and net radiation. ERB data are fundamental to the development of realistic climate models and studying natural and anthropogenic perturbations of the climate. Much of the interest and investigations in the earth's energy balance predated the age of earth-orbiting satellites (Hunt et al., 1986). Beginning in the mid 1960's earth-orbiting satellites began to play an important role in making measurements of the earth's radiation flux although much effort had gone into measuring ERB parameters prior to 1960 (House et al., 1986). Beginning in 1974 and extending until the present time, three different satellite experiments (not all operating at the same time) have been making radiation budget measurements almost continually in time. Two of the experiments were totally dedicated to making radiation budget measurements of the earth, and the other experiment flown on NOAA sun-synchronous AVHRR weather satellites produced radiation budget parameters as a by-product. The heat budget data from the AVHRR satellites began collecting data in June 1974 and have operated almost continuously for 23 years producing valuable data for long term climate monitoring.

Budget impact model of Mydrane®, a new intracameral injectable used for intra-operative mydriasis, from a UK hospital perspective.

Science.gov (United States)

Davey, Keith; Chang, Bernard; Purslow, Christine; Clay, Emilie; Vataire, Anne-Lise

2018-04-19

During cataract surgery, maintaining an adequate degree of mydriasis throughout the entire operation is critical to allow for visualisation of the capsulorhexis and the crystalline lens. Good anaesthesia is also essential for safe intraocular surgery. Mydrane® is a new injectable intracameral solution containing two mydriatics (tropicamide 0.02% and phenylephrine 0.31%) and one anaesthetic (lidocaine 1%) that was developed as an alternative to the conventional topical pre-operative mydriatics used in cataract surgery. This study aimed to estimate the budget impact across a one year time frame using Mydrane® instead of topical dilating eye drops, for a UK hospital performing 3,000 cataract operations a year. A budget impact model (BIM) was developed to compare the economic outcomes associated with the use of Mydrane® versus topical drops (tropicamide 0.5% and phenylephrine 10%) in patients undergoing cataract surgery in a UK hospital. The outcomes of interest included costs and resource use (e.g. clinician time, mydriasis failures, operating room time, number of patients per vial of therapy etc.) associated with management of mydriasis in patients undergoing cataract surgery. All model inputs considered the UK hospital perspective without social or geographical variables. Deterministic sensitivity analyses were also performed to assess the model uncertainty. Introduction of Mydrane® is associated with a cost saving of £6,251 over 3,000 cataract surgeries in one year. The acquisition costs of the Mydrane® (£18,000 by year vs. £3,330 for eye drops) were balanced by substantial reductions in mainly nurses' costs and time, plus a smaller contribution from savings in surgeons' costs (£20,511) and lower costs associated with auxiliary dilation (£410 due to avoidance of additional dilation methods). Results of the sensitivity analyses confirmed the robustness of the model to the variation of inputs. Except for the duration of one session of eye drop instillation

USGS budget request up for 1994

Science.gov (United States)

White, M. Catherine

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

The Budget. Introduction to Financial Management.

Science.gov (United States)

Strong, Dexter K.

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

PFP total operating efficiency calculation and basis of estimate

International Nuclear Information System (INIS)

SINCLAIR, J.C.

1999-01-01

The purpose of the Plutonium Finishing Plant (PFP) Total Operating Efficiency Calculation and Basis of Estimate document is to provide the calculated value and basis of estimate for the Total Operating Efficiency (TOE) for the material stabilization operations to be conducted in 234-52 Building. This information will be used to support both the planning and execution of the Plutonium Finishing Plant (PFP) Stabilization and Deactivation Project's (hereafter called the Project) resource-loaded, integrated schedule

Ulipristal acetate for pre-operative treatment of moderate-to-severe uterine fibroids in women of reproductive age in The Netherlands: cost minimization analysis and budget impact analysis.

Science.gov (United States)

Zakiyah, N; van Asselt, A D I; Postma, M J

2017-03-01

Ulipristal acetate has been found to be non-inferior to other pre-operative treatments of uterine fibroids, particularly leuprolide. The objective of this study was to assess the pharmacoeconomic profile of ulipristal acetate compared to leuprolide for the pre-operative treatment of moderate-to-severe uterine fibroids in women of reproductive age in The Netherlands. The analysis was performed and applied within the framework of the ulipristal acetate submission for reimbursement in 2012. A decision model was developed to compare the total costs of ulipristal acetate compared to leuprolide, the standard care in The Netherlands. The target population of this study corresponded to the type of patients included in the PEARL II clinical trial; i.e. women of reproductive age requiring pre-operative treatment for uterine fibroids. Sensitivity analysis was implemented to assess uncertainties. Data regarding costs, effects, and other input parameters were obtained from relevant published literatures, the Dutch Healthcare Insurance Board, and expert opinion obtained by means of a panel of experts from several medical centers in The Netherlands. In The Netherlands, the total costs of ulipristal acetate and leuprolide were estimated at €4,216,027 and €4,218,095, respectively. The annual savings of ulipristal acetate were, therefore, estimated at €2,068. The major driver of this cost difference was the cost of administration for leuprolide. Sensitivity analyses showed that ulipristal acetate mostly remained cost-saving over a range of assumptions. The budget impact analysis indicated that the introduction of ulipristal acetate was estimated to result in cost savings in the first 3 years following the introduction. The results of this study were used in the decision on reimbursement of ulipristal acetate according to the Dutch Reference Pricing system in 2012. Ulipristal acetate was cost saving compared to leuprolide and has the potential to provide substantial savings on

Soft Budget Constraints in Professional Football

DEFF Research Database (Denmark)

Storm, Rasmus K.; Nielsen, Klaus

2012-01-01

European professional football clubs go out of business even though they operate chronically on the edge of financial collapse? The paper argues that the paradox can be explained by the fact that professional football clubs operate within soft budget constraints in a way which is similar to the role...... 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...

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

DEFF Research Database (Denmark)

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

2010-01-01

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

FINANCIAL EQUALIZATION TRANSFERS BETWEEN PUBLIC AUTHORITIES BUDGETS

Directory of Open Access Journals (Sweden)

Emilia Cornelia STOICA

2015-07-01

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

Estimating Evapotranspiration Using an Observation Based Terrestrial Water Budget

Science.gov (United States)

Rodell, Matthew; McWilliams, Eric B.; Famiglietti, James S.; Beaudoing, Hiroko K.; Nigro, Joseph

2011-01-01

Evapotranspiration (ET) is difficult to measure at the scales of climate models and climate variability. While satellite retrieval algorithms do exist, their accuracy is limited by the sparseness of in situ observations available for calibration and validation, which themselves may be unrepresentative of 500m and larger scale satellite footprints and grid pixels. Here, we use a combination of satellite and ground-based observations to close the water budgets of seven continental scale river basins (Mackenzie, Fraser, Nelson, Mississippi, Tocantins, Danube, and Ubangi), estimating mean ET as a residual. For any river basin, ET must equal total precipitation minus net runoff minus the change in total terrestrial water storage (TWS), in order for mass to be conserved. We make use of precipitation from two global observation-based products, archived runoff data, and TWS changes from the Gravity Recovery and Climate Experiment satellite mission. We demonstrate that while uncertainty in the water budget-based estimates of monthly ET is often too large for those estimates to be useful, the uncertainty in the mean annual cycle is small enough that it is practical for evaluating other ET products. Here, we evaluate five land surface model simulations, two operational atmospheric analyses, and a recent global reanalysis product based on our results. An important outcome is that the water budget-based ET time series in two tropical river basins, one in Brazil and the other in central Africa, exhibit a weak annual cycle, which may help to resolve debate about the strength of the annual cycle of ET in such regions and how ET is constrained throughout the year. The methods described will be useful for water and energy budget studies, weather and climate model assessments, and satellite-based ET retrieval optimization.

7 CFR 3402.14 - Budget and budget narrative.

Science.gov (United States)

2010-01-01

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

Water and nutrient budgets for Vancouver Lake, Vancouver, Washington, October 2010-October 2012

Science.gov (United States)

Sheibley, Rich W.; Foreman, James R.; Marshall, Cameron A.; Welch, Wendy B.

2014-01-01

Vancouver Lake, a large shallow lake in Clark County, near Vancouver, Washington, has been undergoing water-quality problems for decades. Recently, the biggest concern for the lake are the almost annual harmful cyanobacteria blooms that cause the lake to close for recreation for several weeks each summer. Despite decades of interest in improving the water quality of the lake, fundamental information on the timing and amount of water and nutrients entering and exiting the lake is lacking. In 2010, the U.S. Geological Survey conducted a 2-year field study to quantify water flows and nutrient loads in order to develop water and nutrient budgets for the lake. This report presents monthly and annual water and nutrient budgets from October 2010–October 2012 to identify major sources and sinks of nutrients. Lake River, a tidally influenced tributary to the lake, flows into and out of the lake almost daily and composed the greatest proportion of both the water and nutrient budgets for the lake, often at orders of magnitude greater than any other source. From the water budget, we identified precipitation, evaporation and groundwater inflow as minor components of the lake hydrologic cycle, each contributing 1 percent or less to the total water budget. Nutrient budgets were compiled monthly and annually for total nitrogen, total phosphorus, and orthophosphate; and, nitrogen loads were generally an order of magnitude greater than phosphorus loads across all sources. For total nitrogen, flow from Lake River at Felida, Washington, made up 88 percent of all inputs into the lake. For total phosphorus and orthophosphate, Lake River at Felida flowing into the lake was 91 and 76 percent of total inputs, respectively. Nutrient loads from precipitation and groundwater inflow were 1 percent or less of the total budgets. Nutrient inputs from Burnt Bridge Creek and Flushing Channel composed 12 percent of the total nitrogen budget, 8 percent of the total phosphorus budget, and 21 percent

Children's Budget 2016. 10th Anniversary Edition

Science.gov (United States)

Monsif, John, Ed.; Gluck, Elliott, Ed.

2016-01-01

Federal spending dedicated to children represents just 7.83 percent of the federal budget in fiscal year 2016, and total spending on children's programs has decreased by five percent in the last two years, according to "Children's Budget 2016." The federal government makes more than 200 distinct investments in children. These include…

24 CFR 902.47 - Management operations portion of total PHAS points.

Science.gov (United States)

2010-04-01

... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Management operations portion of... Operations § 902.47 Management operations portion of total PHAS points. Of the total 100 points available for a PHAS score, a PHA may receive up to 30 points based on the Management Operations Indicator. ...

Uncertainty in Analyzed Water and Energy Budgets at Continental Scales

Science.gov (United States)

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

2011-01-01

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

The role of risk-based prioritization in total quality management

Energy Technology Data Exchange (ETDEWEB)

Bennett, C.T.

1994-10-01

The climate in which government managers must make decisions grows more complex and uncertain. All stakeholders - the public, industry, and Congress - are demanding greater consciousness, responsibility, and accountability of programs and their budgets. Yet, managerial decisions have become multifaceted, involve greater risk, and operate over much longer time periods. Over the last four or five decades, as policy analysis and decisions became more complex, scientists from psychology, operations research, systems science, and economics have developed a more or less coherent process called decision analysis to aid program management. The process of decision analysis - a systems theoretic approach - provides the backdrop for this paper. The Laboratory Integrated Prioritization System (LIPS) has been developed as a systems analytic and risk-based prioritization tool to aid the management of the Tri-Labs` (Lawrence Livermore, Los Alamos, and Sandia) operating resources. Preliminary analyses of the effects of LIPS has confirmed the practical benefits of decision and systems sciences - the systematic, quantitative reduction in uncertainty. To date, the use of LIPS - and, hence, its value - has been restricted to resource allocation within the Tri-Labs` operations budgets. This report extends the role of risk-based prioritization to the support of DOE Total Quality Management (TQM) programs. Furthermore, this paper will argue for the requirement to institutionalize an evolutionary, decision theoretic approach to the policy analysis of the Department of Energy`s Program Budget.

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.

1996: BMBF expenditures for energy resrearch. Draft of the departmental federal budget 30

International Nuclear Information System (INIS)

Anon.

1995-01-01

Departmental budget 30 of the 1996 draft federal budget covers the activities of the German Federal Ministry for Education, Science, Research, and Technology (BMBF). The Ministry is the result of an amalgamation, in 1994, of the former Ministry for Education and Science (BMBW) and the former Ministry for Research and Technology (BMFT). For this reason, the total budget as indicated in the figures for 1995 and 1996 cannot be compared directly. The 1996 departmental budget No. 30 comprises a total of DM 15.62 (1995: 15.53) billion. Nuclear technology and nuclear research have desappeared almost completely as budgetary items and can be found only under the headings of Safety Research (DM 81/78 million) and Decommissioning (DM 259/232 million). A similar development was observed in recent years also with the change in names of German national research centers. However, this does not mean that the BMBF has completely withdrawn from nuclear research. These activities are now covered under more general items, such as 'Renewable Energies, Economical Use of Energy, Conversion and Combustion Technologies', for which expenditures of DM 290 (285) million have been earmarked in 1996. The BMBF makes available approx. DM 303 (290) million for investments into research centers, and approx. DM 1.32 (1.31) billion DM to cover their operating costs. The nuclear research share in these funds decreases steadily. DM 467 (472) million have been earmarked for basic research. (orig.) [de

Implementing Responsibility Centre Budgeting

Science.gov (United States)

Vonasek, Joseph

2011-01-01

Recently, institutes of higher education (universities) have shown a renewed interest in organisational structures and operating methodologies that generate productivity and innovation; responsibility centre budgeting (RCB) is one such process. This paper describes the underlying principles constituting RCB, its origin and structural elements, and…

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

Science.gov (United States)

2016-09-01

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

Proposed NOAA Budget Includes Hefty Increase for Satellites

Science.gov (United States)

Showstack, Randy

2010-03-01

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

42 CFR 417.572 - Budget and enrollment forecast and interim reports.

Science.gov (United States)

2010-10-01

... 42 Public Health 3 2010-10-01 2010-10-01 false Budget and enrollment forecast and interim reports... PLANS, AND HEALTH CARE PREPAYMENT PLANS Medicare Payment: Cost Basis § 417.572 Budget and enrollment forecast and interim reports. (a) Annual submittal. The HMO or CMP must submit an annual operating budget...

Dependent-Chance Programming Models for Capital Budgeting in Fuzzy Environments

Institute of Scientific and Technical Information of China (English)

LIANG Rui; GAO Jinwu

2008-01-01

Capital budgeting is concerned with maximizing the total net profit subject to budget constraints by selecting an appropriate combination of projects. This paper presents chance maximizing models for capital budgeting with fuzzy input data and multiple conflicting objectives. When the decision maker sets a prospec-tive profit level and wants to maximize the chances of the total profit achieving the prospective profit level, a fuzzy dependent-chance programming model, a fuzzy multi-objective dependent-chance programming model, and a fuzzy goal dependent-chance programming model are used to formulate the fuzzy capital budgeting problem. A fuzzy simulation based genetic algorithm is used to solve these models. Numerical examples are provided to illustrate the effectiveness of the simulation-based genetic algorithm and the po-tential applications of these models.

A New Approach in Public Budgeting: Citizens' Budget

Science.gov (United States)

Bilge, Semih

2015-01-01

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

FY 1996 Congressional budget request: Budget highlights

Energy Technology Data Exchange (ETDEWEB)

1995-02-01

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

Budget estimates, fiscal year 1984/85. Appropriation: salaries and expenses

International Nuclear Information System (INIS)

1983-01-01

This report contains the fiscal year budget justifications to Congress. The budget estimates for salaries and expenses for fiscal year 1984 to 1985 provide for obligations of $466,800,000 to be funded in total by a new appropriation

Total output operation chart optimization of cascade reservoirs and its application

International Nuclear Information System (INIS)

Jiang, Zhiqiang; Ji, Changming; Sun, Ping; Wang, Liping; Zhang, Yanke

2014-01-01

Highlights: • We propose a new double nested model for cascade reservoirs operation optimization. • We use two methods to extract the output distribution ratio. • The adopted two methods perform better than the widely used methods at present. • Stepwise regression method performs better than mean value method on the whole. - Abstract: With the rapid development of cascade hydropower stations in recent decades, the cascade system composed of multiple reservoirs needs unified operation and management. However, the output distribution problem has not yet been solved reasonably when the total output of cascade system obtained, which makes the full utilization of hydropower resources in cascade reservoirs very difficult. Discriminant criterion method is a traditional and common method to solve the output distribution problem at present, but some shortcomings cannot be ignored in the practical application. In response to the above concern, this paper proposes a new total output operation chart optimization model and a new optimal output distribution model, the two models constitute to a double nested model with the goal of maximizing power generation. This paper takes the cascade reservoirs of Li Xianjiang River in China as an instance to obtain the optimal total output operation chart by the proposed double nested model and the 43 years historical runoff data, progressive searching method and progressive optimality algorithm are used in solving the model. In order to take the obtained total output operation chart into practical operation, mean value method and stepwise regression method are adopted to extract the output distribution ratios on the basis of the optimal simulation intermediate data. By comparing with discriminant criterion method and conventional method, the combined utilization of total output operation chart and output distribution ratios presents better performance in terms of power generation and assurance rate, which proves it is an effective

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

Science.gov (United States)

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

Integration of small computers in the low budget facility

International Nuclear Information System (INIS)

Miller, G.E.; Crofoot, T.A.

1988-01-01

Inexpensive computers (PC's) are well within the reach of low budget reactor facilities. It is possible to envisage many uses that will both improve capabilities of existing instrumentation and also assist operators and staff with certain routine tasks. Both of these opportunities are important for survival at facilities with severe budget and staffing limitations. (author)

[Care for elderly patients in Africa: Analysis of the financial implications of the SESAME plan on the budget of the regional hospital center in Thies, Senegal].

Science.gov (United States)

Faye, A; Diousse, P; Seck, I; Diongue, M; Ndiaye, P; Diagne-Camara, M; Tal-Dia, A; Dia, La

2010-04-01

The SESAME plan has been implemented at the Thies Regional Hospital Center (TRHC) for one year. The purpose of this study was to analyze the financial implications of the plan on the hospital budget for the sustainability of care for persons aged 60 and over. This descriptive study included analysis of budget data from October 2006 to September 2007 plus information obtained by interviewing the accountant and head of SESAME plan. The number of patients managed, sources of CHRT funding, grants from various SESAME plan partners, and expenditures for each partner were determined. The weight of the SESAME plan in the CHRT operating budget was determined by calculating the ratio of the overall cost of care for elderly persons in relation to the hospital's revenues and SESAME grants. During the study period, the CHRT received a total of 17375 elderly persons including 89% with no pension or social security. The institute pension scheme (IPRES) covered 21% of the plan as compared to 79% for the state. Utilization plan grants in relation to funding source was 41% for IPRES and 124% for the State. The total cost of services provided to beneficiaries of the SESAME plan exceeded the aggregate amount by 26 083 847 CFA francs. The weight of the SESAME plan in the operating cost of the CHRT was 17%. Prefinancing a plan to cover elderly care in hospitals should be sufficient to prevent deficits from impacting negatively on the operating budget of the hospital.

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.

Financial, operating results, assets total down for OGJ300

International Nuclear Information System (INIS)

Anon.

1993-01-01

Financial and operating results of the Oil and Gas Journal 300 dropped again in 1992. It was the second consecutive set of declines for OGJ's list of the largest publicly traded, oil and gas producing companies in the U.S. Totals fell from 1991 results in almost all categories for financial and operating performance. Group net income fell sharply in 1992. Large, integrated companies reported sharp earnings declines, many of them related to special charges for restructuring and mandatory accounting changes. In addition, revenues were suppressed by lower crude and product prices below levels of 1991 and a decline in total crude production. This was partially offset by higher prices and demand for natural gas and by increased demand for petroleum products. The paper discusses the economic situation in the petroleum and natural gas industries then gives extensive data on the following: total assets, total income, net income, stockholders' equity, capital spending, worldwide and US liquids production, worldwide and US natural gas production, worldwide and US liquids reserves, worldwide and US natural gas reserves, and US net wells drilled

Budget Pressures Churn Workforce

Science.gov (United States)

Cavanagh, Sean

2011-01-01

When the budget-cutting ended this year in one rural North Texas school district, the people-moving began. Forced to chop its total staff to 55 employees from 64, the Perrin-Whitt Consolidated Independent school system went the route of many districts across the country: It made the majority of its reductions by encouraging early retirements and…

Venous thrombo-embolism (VTE prevention of patients undergoing total hip and knee replacement: budget impact analysis of apixaban in Italy

Directory of Open Access Journals (Sweden)

Lorenzo Giovanni Mantovani

2013-09-01

Full Text Available BACKGROUND: Venous thromboembolism (VTE is a common and burdensome cardiovascular condition, frequently leading to severe complications and requiring high-cost healthcare interventions. New oral anticoagulants (nOACs have demonstrated to be efficacious and safe in VTE prevention of patients undergoing total hip replacement (THR and total knee replacement (TKR, a condition that is typically associated to cardiovascular disease. The Italian Healthcare Service (SSN has recently approved the latest nOAC, apixaban. The present article aims to evaluate its economic impact in the perspective of the Italian SSN.METHODS: We conducted a budget impact analysis to estimate clinical outcomes and economic consequences associated to the reimbursement of apixaban, in the prevention of VTE as a consequence of major orthopedic surgery, over a three-year time horizon. In our analysis we compared two alternative scenarios, with apixaban either reimbursed (Scenario B or not reimbursed (Scenario A by the Italian SSN, and estimated the difference of healthcare costs between the two scenarios. Only direct healthcare costs have been considered.RESULTS: According to market assumptions, it is estimated that 1.2%, 3.7%, and 6.5% of THR patients, and 1.2%, 3.8% and 6.7% of TKR patients, would be treated with apixaban over the first three years since launch. At the estimated daily cost of apixaban (€2.48/die, this would translate into a budget impact of €14.3 mln, €45.5 mln, and €81.4 mln at years 1, 2 and 3 since launch, respectively. This expenditure would be more than offset by savings, due to: i reduction of prescriptions of alternative treatment options (other nOACs, low-molecular weight heparins, fondaparinux; ii reduction of the economic burden attributable of CV complications of VTE. Finally, Scenario B resulted slightly favourable compared to Scenario A, leading to economic savings for about €50 thousands over three years. Sensitivity analyses confirmed

Budget Options

National Research Council Canada - National Science Library

2000-01-01

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

Budget performance reporting and construction work packaging

International Nuclear Information System (INIS)

Strong, M.G.; Weyers, L.L.

1976-01-01

A changing financial, technological, and regulatory environment has increased the complexity, costliness, and risk involved in constructing new generating facilities. A primary challenge facing utility executives is to hold down costs on these construction projects. New construction management techniques are required to accomplish this. Commonwealth Edison has responded by implementing a new Budget Performance Reporting System and a Construction Work Packaging System. The new systems are being used successfully on four major construction projects with budgets totaling over $4 billion

1981 research programme and budget of Hahn-Meitner-Institut fuer Kernforschung Berlin

International Nuclear Information System (INIS)

Anon.

1981-01-01

Hahn-Meitner-Institut fuer Kernforschung Berlin (HMI) is one of the twelve large research centers of the Federal Republic of Germany; like the other centers, it has to present a combined research programme and budget (programme budget) every year. In these programme budgets, as in the medium-term financial planning in the federal budget, planning for the current year is combined with a medium-term plan for the three next years. For the year 1981, the budget of HMI includes a total expenditure of about DM 85 million, DM 71.2 million of which are direct R + D expenditures. This R + D programme is carried by 396 of the total staff of 705. Research is done in the following fields (approximate figures): Heavy ion physics DM 23.0 million. Radiation- and photochemistry DM 11.4 million. Solid state research DM 20.9 million. Nuclear chemistry DM 8.9 million. Data processing/electronics DM 7.0 million. (orig./UA) [de

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

African Journals Online (AJOL)

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

Nuclear budget up 9.6% for fiscal 1981

International Nuclear Information System (INIS)

1981-01-01

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

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

OpenAIRE

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

2013-01-01

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

Synthesis of budgeting and accounting standard method for «responsibility centers» as information engineering base of operating activities of enterprise

Directory of Open Access Journals (Sweden)

I.A. Herasymovych

2016-07-01

Full Text Available Market conditions have caused the necessity of introduction at Ukrainian enterprises such a new economic mechanism as financial engineering based on the new approach of synthesis budgeting, «responsibility centers» and managerial accounting by the statutory method in the option of «Direct-costing» (direct costs. The new register «Report of the responsibility center about the work of the pair» which is created in direct costs, is offered for controlling of indexes of the proven budgets about their actual implementation. The main results of the research are: the clear definition of «centers of responsibility» and liability of managers for each item of estimates (budget; the creation of the accounting data signal system about the deviations from standards and changing of the budget norms; the development of operational, accounting records for daily cost accounting; the development of the graphs of document flow on each «responsibility center», which will provide the drafting of internal reporting for implementation of informational indicators, which give an opportunity to evaluate and to control, to predict and to plan the «responsibility centers» activity of an enterprise and also of some of its managers. Scientific novelty and practical value lie in the capacity of «Direct-costing» in terms of financial engineering: 1 it provides rapid determination of budget implementation and the actual cost of production; 2 it allows to determine the «break-even point» which enables to regulate it by options for varying the direct costs or volume and price for selling; 3 according to this method there is no necessity to allocate managerial fixed costs for types of products, as we cannot include them into the results of an enterprise activity.

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)

Assessment and validation of CT scanogram to compare per-operative and post-operative mechanical axis after navigated total knee replacement

Science.gov (United States)

Jain, Sunil

2008-01-01

Our objective was to assess and validate low-dose computed tomography (CT) scanogram as a post-operative imaging modality to measure the mechanical axis after navigated total knee replacement. A prospective study was performed to compare intra-operative and post-operative mechanical axis after navigated total knee replacements. All consecutive patients who underwent navigated total knee replacement between May and December 2006 were included. The intra-operative final axis was recorded, and post-operatively a CT scanogram of lower limbs was performed. The mechanical axis was measured and compared against the intra-operative measurement. There were 15 patients ranging in age from 57 to 80 (average 70) years. The average final intra-operative axis was 0.56° varus (4° varus to 1.5° valgus) and post-operative CT scanogram axis was 0.52° varus (3.1° varus to 1.8° valgus). The average deviation from final axes to CT scanogram axes was 0.12° valgus with a correlation coefficient of 0.9. Our study suggests that CT scanogram is an imaging modality with reasonable accuracy for measuring mechanical axis despite significantly low radiation. It also confirms a high level of correlation between intra-operative and post-operative mechanical axis after navigated total knee replacement. PMID:18696064

Family of commuting operators for the totally asymmetric exclusion process

International Nuclear Information System (INIS)

Golinelli, O; Mallick, K

2007-01-01

The algebraic structure underlying the totally asymmetric exclusion process is studied by using the Bethe Ansatz technique. From the properties of the algebra generated by the local jump operators, we explicitly construct the hierarchy of operators (called generalized Hamiltonians) that commute with the Markov operator. The transfer matrix, which is the generating function of these operators, is shown to represent a discrete Markov process with long-range jumps. We give a general combinatorial formula for the connected Hamiltonians obtained by taking the logarithm of the transfer matrix. This formula is proved using a symbolic calculation program for the first ten connected operators

Expanding the Operational Use of Total Lightning Ahead of GOES-R

Science.gov (United States)

Stano, Geoffrey T.; Wood, Lance; Garner, Tim; Nunez, Roland; Kann, Deirdre; Reynolds, James; Rydell, Nezette; Cox, Rob; Bobb, William R.

2015-01-01

NASA's Short-term Prediction Research and Transition Center (SPoRT) has been transitioning real-time total lightning observations from ground-based lightning mapping arrays since 2003. This initial effort was with the local Weather Forecast Offices (WFO) that could use the North Alabama Lightning Mapping Array (NALMA). These early collaborations established a strong interest in the use of total lightning for WFO operations. In particular the focus started with warning decision support, but has since expanded to include impact-based decision support and lightning safety. SPoRT has used its experience to establish connections with new lightning mapping arrays as they become available. The GOES-R / JPSS Visiting Scientist Program has enabled SPoRT to conduct visits to new partners and expand the number of operational users with access to total lightning observations. In early 2014, SPoRT conducted the most recent visiting scientist trips to meet with forecast offices that will used the Colorado, Houston, and Langmuir Lab (New Mexico) lightning mapping arrays. In addition, SPoRT met with the corresponding Center Weather Service Units (CWSUs) to expand collaborations with the aviation community. These visits were an opportunity to learn about the forecast needs of each office visited as well as to provide on-site training for the use of total lightning, setting the stage for a real-time assessment during May-July 2014. With five lightning mapping arrays covering multiple geographic locations, the 2014 assessment has demonstrated numerous uses of total lightning in varying situations. Several highlights include a much broader use of total lightning for impact-based decision support ranging from airport weather warnings, supporting fire crews, and protecting large outdoor events. The inclusion of the CWSUs has broadened the operational scope of total lightning, demonstrating how these data can support air traffic management, particularly in the Terminal Radar Approach

Home - House Budget Committee

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

Late Budgets

DEFF Research Database (Denmark)

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

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

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.

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%.

Private vs. Public Higher Education Budgeting

Science.gov (United States)

Beamer, Sarah A.

2011-01-01

Private higher education institutions are those entities owned and operated by the private sector, while public institutions are those established, supported, and controlled by a governmental agency, most often a state. Key differences exist between private and public institutions that affect budgeting in critical ways. Such differences include…

California Budget Simulation

Science.gov (United States)

Mallinson, Daniel J.

2018-01-01

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

40 CFR Appendix C to Part 97 - Final Section 126 Rule: Trading Budget

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 20 2010-07-01 2010-07-01 false Final Section 126 Rule: Trading Budget... PROGRAMS (CONTINUED) FEDERAL NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS Pt. 97, App. C Appendix C to Part 97—Final Section 126 Rule: Trading Budget ST F126-EGU F126-NEGU Total DC 207 26...

12 CFR 995.6 - Budget and expenses.

Science.gov (United States)

2010-01-01

... and Banking FEDERAL HOUSING FINANCE BOARD NON-BANK SYSTEM ENTITIES FINANCING CORPORATION OPERATIONS... includes administrative and non-administrative expenses. (b) Finance Board approval. The Directorate shall submit annually to the Finance Board for approval, the budget of the Financing Corporation's proposed...

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…

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

International Nuclear Information System (INIS)

Anon.

1986-01-01

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

Farm, land, and soil nitrogen budgets for agriculture in Europe calculated with CAPRI

International Nuclear Information System (INIS)

Leip, Adrian; Britz, Wolfgang; Weiss, Franz; Vries, Wim de

2011-01-01

We calculated farm, land, and soil N-budgets for countries in Europe and the EU27 as a whole using the agro-economic model CAPRI. For EU27, N-surplus is 55 kg N ha -1 yr -1 in a soil budget and 65 kg N 2 O-N ha -1 yr -1 and 67 kg N ha -1 yr -1 in land and farm budgets, respectively. NUE is 31% for the farm budget, 60% for the land budget and 63% for the soil budget. NS values are mainly related to the excretion (farm budget) and application (soil and land budget) of manure per hectare of total agricultural land. On the other hand, NUE is best explained by the specialization of the agricultural system toward animal production (farm NUE) or the share of imported feedstuff (soil NUE). Total N input, intensive farming, and the specialization to animal production are found to be the main drivers for a high NS and low NUE. - Highlights: → Farm, land and soil N-budgets are important tools to characterize agricultural systems. → Farm N Use Efficiency (NUE) is lower than soil NUE; farm nitrogen surplus is higher. → On EU27 average, farm NUE is 31%, soil NUE is 63%, N surplus is 55-67 kg N ha -1 yr -1 . → Soil NUE is best explained by the share of imported feedstuff. → Intensive farming and specialization to animal production cause a high NS and low NUE. - Consistent calculations of farm, land and soil N-budgets for agriculture in Europe are presented and discussed at the national level and for EU27.

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...

[Guidelines for budget impact analysis of health technologies in Brazil].

Science.gov (United States)

Ferreira-Da-Silva, Andre Luis; Ribeiro, Rodrigo Antonini; Santos, Vânia Cristina Canuto; Elias, Flávia Tavares Silva; d'Oliveira, Alexandre Lemgruber Portugal; Polanczyk, Carisi Anne

2012-07-01

Budget impact analysis (BIA) provides operational financial forecasts to implement new technologies in healthcare systems. There were no previous specific recommendations to conduct such analyses in Brazil. This paper reviews BIA methods for health technologies and proposes BIA guidelines for the public and private Brazilian healthcare system. The following recommendations were made: adopt the budget administrator's perspective; use a timeframe of 1 to 5 years; compare reference and alternative scenarios; consider the technology's rate of incorporation; estimate the target population by either an epidemiological approach or measured demand; consider restrictions on technologies' indication or factors that increase the demand for them; consider direct and averted costs; do not adjust for inflation or discounts; preferably, integrate information on a spreadsheet; calculate the incremental budget impact between scenarios; and summarize information in a budget impact report.

A carbon budget for the aquatic ecosystem above SFR in Oeregrundsgrepen

Energy Technology Data Exchange (ETDEWEB)

Kumblad, L [Stockholm Univ. (Sweden). Dept. of Systems Ecology

1999-07-01

The potential hazards of radionuclide release to humans and the environment is regularly evaluated in safety assessments of SFR, the final repository for radioactive operational waste. SFR handles, since 1988, low and intermediate level nuclear waste from Swedish nuclear power plants, medical care attendance, industries and research laboratories and is located in the bedrock 50 meters under the seabed of Oeregrundsgrepen in the southern Bothnian Sea. This report presents a description of the aquatic ecosystem and a carbon budget for the area above SFR with the aim to include ecosystem dynamics in the present safety assessment of the repository (SAFE). The carbon budget will support SAFE by facilitating evaluations of transport and fate of radionuclides, primarily {sup 14}C, in case of a release from the repository and describe the ecosystem structure and function. Furthermore, {sup 14}C is the dose-dominant radionuclide in the repository which most likely will follow the general carbon flow in the ecosystem if there should be a release. The carbon budget was based on biomass and flow of carbon between thirteen functional groups (including POC and DOC) in the ecosystem above SFR and the results indicates that the organisms are self-sufficient on carbon and that the area exports carbon corresponding to approximately 50% of the annual primary production. The largest organic carbon pool is DOC (one and a half time larger than the total biomass) and the major functional organism groups are the macrophytes (37% of the total biomass), benthic macrofauna (36%), and the microphytes (11%). The soft bottom and phytobenthic communities seem to have important roles in the ecosystem since these communities comprise the main part of the living carbon in the studied area.

A carbon budget for the aquatic ecosystem above SFR in Oeregrundsgrepen

International Nuclear Information System (INIS)

Kumblad, L

1999-07-01

The potential hazards of radionuclide release to humans and the environment is regularly evaluated in safety assessments of SFR, the final repository for radioactive operational waste. SFR handles, since 1988, low and intermediate level nuclear waste from Swedish nuclear power plants, medical care attendance, industries and research laboratories and is located in the bedrock 50 meters under the seabed of Oeregrundsgrepen in the southern Bothnian Sea. This report presents a description of the aquatic ecosystem and a carbon budget for the area above SFR with the aim to include ecosystem dynamics in the present safety assessment of the repository (SAFE). The carbon budget will support SAFE by facilitating evaluations of transport and fate of radionuclides, primarily 14 C, in case of a release from the repository and describe the ecosystem structure and function. Furthermore, 14 C is the dose-dominant radionuclide in the repository which most likely will follow the general carbon flow in the ecosystem if there should be a release. The carbon budget was based on biomass and flow of carbon between thirteen functional groups (including POC and DOC) in the ecosystem above SFR and the results indicates that the organisms are self-sufficient on carbon and that the area exports carbon corresponding to approximately 50% of the annual primary production. The largest organic carbon pool is DOC (one and a half time larger than the total biomass) and the major functional organism groups are the macrophytes (37% of the total biomass), benthic macrofauna (36%), and the microphytes (11%). The soft bottom and phytobenthic communities seem to have important roles in the ecosystem since these communities comprise the main part of the living carbon in the studied area

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

International Nuclear Information System (INIS)

Reger, Darren; Madanat, Samer; Horvath, Arpad

2015-01-01

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

Happiness, Leisure and Tourism vs Household Budget in Iran

Directory of Open Access Journals (Sweden)

Dr. Mohammad Taghi Sheykhi

2014-06-01

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

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....

A reactive nitrogen budget for Lake Michigan

Science.gov (United States)

The reactive nitrogen budget for Lake Michigan was reviewed and updated, making use of recent estimates of watershed and atmospheric nitrogen loads. The updated total N load to Lake Michigan was approximately double the previous estimate from the Lake Michigan Mass Balance study ...

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

Science.gov (United States)

Balcerak, Ernie

2012-03-01

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

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

Science.gov (United States)

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

2015-01-01

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

Budget Constraints Affect Male Rats’ Choices between Differently Priced Commodities

Science.gov (United States)

Kalenscher, Tobias

2015-01-01

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

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.

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

Science.gov (United States)

2017-06-01

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

Does antegrade JJ stenting affect the total operative time during laparoscopic pyeloplasty?

Science.gov (United States)

Bolat, Mustafa Suat; Çınar, Önder; Akdeniz, Ekrem

2017-12-01

We aimed to show the effect of retrograde JJ stenting and intraoperative antegrade JJ stenting techniques on operative time in patients who underwent laparoscopic pyeloplasty. A total of 34 patients were retrospectively investigated (15 male and 19 female) with ureteropelvic junction obstruction. Of the patients stentized under local anesthesia preoperatively, as a part of surgery, 15 were retrogradely stentized at the beginning of the procedure (Group 1), and 19 were antegradely stentized during the procedure (Group 2). A transperitoneal dismembered pyeloplasty technique was performed in all patients. The two groups were retrospectively compared in terms of complications, the mean total operative time, and the mean stenting times. The mean ages of the patients were 31.5±15.5 and 33.2±15.5 years (p=0.09), and the mean body mass indexes were 25.8±5.6 and 26.2.3±8.4 kg/m 2 in Group 1 and Group 2, respectively. The mean total operative times were 128.9±38.9 min and 112.7±21.9 min (p=0.04); the mean stenting times were 12.6±5.4 min and 3.5±2.4 min (p=0.02); and the mean rates of catheterization-to-total surgery times were 0.1 and 0.03 (p=0.01) in Group 1 and 2, respectively. The mean hospital stays and the mean anastomosis times were similar between the two groups (p>0.05). Antegrade JJ stenting during laparoscopic pyeloplasty significantly decreased the total operative time.

The evolving energy budget of accretionary wedges

Science.gov (United States)

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

2017-04-01

simulated increments of the physical experiments. The work budget components of the physical experiments are determined from backwall force measurements and incremental velocity fields calculated via digital image correlation. Comparison of the energy budget preceding and following the development of the first thrust pair quantifies the tradeoff of work done in distributed deformation and work expended in frictional slip due to the development of the first backthrust and forethrust. In both the numerical and physical experiments, after the pair develops internal work decreases at the expense of frictional work, which increases. Despite the increase in frictional work, the total external work of the system decreases, revealing that accretion faulting leads to gains in efficiency. Comparison of the energy budget of the accretion experiments and simulations with the strong and weak detachments indicate that when the detachment is strong, the total energy consumed in frictional sliding and internal deformation is larger than when the detachment is relatively weak.

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)

Budget perspective in Croatia after accession to the European Union

Directory of Open Access Journals (Sweden)

Petar Sopek

2013-01-01

Full Text Available Upon accession to the European Union, the New Member State’s budget undergoes significant structural changes due to the appearance of new categories of revenues and expenditures. The aim of this paper is to estimate the possible effects of Croatian membership in the EU on changes in the structure and size of budget revenues and expenditures upon the country’s accession to the EU in the second half of 2013, as well as to indicate the possibilities for utilization of EU funds in the new financial perspective up to 2020. It is shown that in 2013 Croatia might realize a positive net financial position in transactions with the EU budget in the amount of approximately 0.28% of GDP, i.e. EUR 136 m. The total net financial position of Croatia due to EU accession, which includes some additional costs and benefits like different harmonization and the need for project co-financing at state and local levels, is also positive in 2013 and amounts to approximately 0.15% of GDP or equivalently EUR 72 m. Total amount of all funds that Croatia might receive in the new EU financial perspective covering the period from 2014 to 2020 amounts to EUR 6.34 bn, whereby annual amounts increase from EUR 0.7 bn in 2014 up to EUR 1.2 bn in 2020. By using exponential regression analysis it is estimated that in 2020 Croatia should be a net recipient of funds from the EU budget in total amount of 1.72% of GDP, i.e. EUR 1.13 bn.

A seasonal nitrogen deposition budget for Rocky Mountain National Park.

Science.gov (United States)

Benedict, K B; Carrico, C M; Kreidenweis, S M; Schichtel, B; Malm, W C; Collett, J L

2013-07-01

Nitrogen deposition is a concern in many protected ecosystems around the world, yet few studies have quantified a complete reactive nitrogen deposition budget including all dry and wet, inorganic and organic compounds. Critical loads that identify the level at which nitrogen deposition negatively affects an ecosystem are often defined using incomplete reactive nitrogen budgets. Frequently only wet deposition of ammonium and nitrate are considered, despite the importance of other nitrogen deposition pathways. Recently, dry deposition pathways including particulate ammonium and nitrate and gas phase nitric acid have been added to nitrogen deposition budgets. However, other nitrogen deposition pathways, including dry deposition of ammonia and wet deposition of organic nitrogen, still are rarely included. In this study, a more complete seasonal nitrogen deposition budget was constructed based on observations during a year-long study period from November 2008 to November 2009 at a location on the east side of Rocky Mountain National Park (RMNP), Colorado, USA. Measurements included wet deposition of ammonium, nitrate, and organic nitrogen, PM2.5 (particulate matter with an aerodynamic diameter less than 2.5 microm, nitrate, and ammonium) concentrations of ammonium, nitrate, and organic nitrogen, and atmospheric gas phase concentrations of ammonia, nitric acid, and NO2. Dry deposition fluxes were determined from measured ambient concentrations and modeled deposition velocities. Total reactive nitrogen deposition by all included pathways was found to be 3.65 kg N x ha(-1) yr(-1). Monthly deposition fluxes ranged from 0.06 to 0.54 kg N x ha(-1)yr(-1), with peak deposition in the month of July and the least deposition in December. Wet deposition of ammonium and nitrate were the two largest deposition pathways, together contributing 1.97 kg N x ha(-1)yr(-1) or 54% of the total nitrogen deposition budget for this region. The next two largest deposition pathways were wet

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

Science.gov (United States)

New York State Office of the Comptroller, Albany.

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

Budgeting and Beyond

DEFF Research Database (Denmark)

Rohde, Carsten

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

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

Science.gov (United States)

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

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

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

Science.gov (United States)

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

2015-02-01

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

Mask characterization for CDU budget breakdown in advanced EUV lithography

Science.gov (United States)

Nikolsky, Peter; Strolenberg, Chris; Nielsen, Rasmus; Nooitgedacht, Tjitte; Davydova, Natalia; Yang, Greg; Lee, Shawn; Park, Chang-Min; Kim, Insung; Yeo, Jeong-Ho

2012-11-01

As the ITRS Critical Dimension Uniformity (CDU) specification shrinks, semiconductor companies need to maintain a high yield of good wafers per day and a high performance (and hence market value) of finished products. This cannot be achieved without continuous analysis and improvement of on-product CDU as one of the main drivers for process control and optimization with better understanding of main contributors from the litho cluster: mask, process, metrology and scanner. In this paper we will demonstrate a study of mask CDU characterization and its impact on CDU Budget Breakdown (CDU BB) performed for an advanced EUV lithography with 1D and 2D feature cases. We will show that this CDU contributor is one of the main differentiators between well-known ArFi and new EUV CDU budgeting principles. We found that reticle contribution to intrafield CDU should be characterized in a specific way: mask absorber thickness fingerprints play a role comparable with reticle CDU in the total reticle part of the CDU budget. Wafer CD fingerprints, introduced by this contributor, may or may not compensate variations of mask CD's and hence influence on total mask impact on intrafield CDU at the wafer level. This will be shown on 1D and 2D feature examples in this paper. Also mask stack reflectivity variations should be taken into account: these fingerprints have visible impact on intrafield CDs at the wafer level and should be considered as another contributor to the reticle part of EUV CDU budget. We observed also MEEF-through-field fingerprints in the studied EUV cases. Variations of MEEF may also play a role for the total intrafield CDU and may be taken into account for EUV Lithography. We characterized MEEF-through-field for the reviewed features, the results to be discussed in our paper, but further analysis of this phenomenon is required. This comprehensive approach to characterization of the mask part of EUV CDU characterization delivers an accurate and integral CDU Budget

Soft Budgets And Highway Franchising

OpenAIRE

Eduardo Engel; Ronald Fischer; Alexander Galetovic

2004-01-01

Latin American governments progressively substituted build–operate–and–transfer (BOT) contracts for government–provided highways during the nineties. Because under BOT a private franchise holder finances and operates the road in exchange for tolls, it is often claimed that BOT represents a privatization of highways. We argue that, as currently applied, the BOT model is an imperfect and incomplete privatization, because the franchise holders’ budget constraint has been soft, with losses being ...

Budgeting Approaches in Community Colleges

Science.gov (United States)

Palmer, James C.

2014-01-01

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

Budget impact of pasireotide LAR for the treatment of acromegaly, a rare endocrine disorder.

Science.gov (United States)

Zhang, J J; Nellesen, D; Ludlam, W H; Neary, M P

2016-01-01

Acromegaly is a rare disorder characterized by the over-production of growth hormone (GH). Patients often experience a range of chronic comorbidities including hypertension, cardiac dysfunction, diabetes, osteoarthropathy, and obstructive sleep apnea. Untreated or inadequately controlled patients incur substantial healthcare costs, while normalization of GH levels may reduce morbidity and mortality rates to be comparable to the general population. To assess the 3-year budget impact of pasireotide LAR on a US managed care health plan following pasireotide LAR availability. Two separate economic models were developed: one from the perspective of an entire health plan and another from the perspective of a pharmacy budget. The total budget impact model includes costs of drug therapies and other costs for treatment, monitoring, management of adverse events, and comorbidities. The pharmacy cost calculator only considers drug costs. The total estimated budget impact associated with the introduction of pasireotide LAR is 0.31 cents ($0.0031) per member per month (PMPM) in the first year, 0.78 cents ($0.0078) in the second year, and 1.42 cents ($0.0142) in the third year following FDA approval. Costs were similar or lower from a pharmacy budget impact perspective. For each patient achieving disease control, cost savings from reduced comorbidities amounted to $10,240 per year. Published data on comorbidities for acromegaly are limited. In the absence of data on acromegaly-related costs for some comorbidities, comorbidity costs for the general population were used (may be under-estimates). The budget impact of pasireotide LAR is expected to be modest, with an expected increase of 1.42 cents PMPM on the total health plan budget in the third year after FDA approval. The efficacy of pasireotide LAR in acromegaly, as demonstrated in head-to-head trials compared with currently available treatment options, is expected to be associated with a reduction of the prevalence of

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

Directory of Open Access Journals (Sweden)

E.V. Peshina

2007-12-01

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

Think the way to measure the Earth Radiation Budget and the Total Solar Irradiance with a small satellites constellation

Science.gov (United States)

Meftah, M.; Keckhut, P.; Damé, L.; Bekki, S.; Sarkissian, A.; Hauchecorne, A.

2018-05-01

Within the past decade, satellites constellations have become possible and practical. One of the interest to use a satellites constellation is to measure the true Earth Radiation Imbalance, which is a crucial quantity for testing climate models and for predicting the future course of global warming. This measurement presents a high interest because the 2001-2010 decade has not shown the accelerating pace of global warming that most models predict, despite the fact that the greenhouse-gas radiative forcing continues to rise. All estimates (ocean heat content and top of atmosphere) show that over the past decade the Earth radiation imbalance ranges between 0.5 to 1W-2. Up to now, the Earth radiation imbalance has not been measured directly. The only way to measure the imbalance with sufficient accuracy is to measure both the incoming solar radiations (total solar irradiance) and the outgoing terrestrial radiations (top of atmosphere outgoing longwave radiations and shortwave radiations) onboard the same satellite, and ideally, with the same instrument. The incoming solar radiations and the outgoing terrestrial radiations are of nearly equal magnitude of the order of 340.5W-2. The objective is to measure these quantities over time by using differential Sun-Earth measurements (to counter calibration errors) with an accuracy better than 0.05Wm-2 at 1σ. It is also necessary to have redundant instruments to track aging in space in order to measure during a decade and to measure the global diurnal cycle with a dozen satellites. Solar irradiance and Earth Radiation Budget (SERB) is a potential first in orbit demonstration satellite. The SERB nano-satellite aims to measure on the same platform the different components of the Earth radiation budget and the total solar irradiance. Instrumental payloads (solar radiometer and Earth radiometers) can acquire the technical maturity for the future large missions (constellation that insure global measurement cover) by flying in a

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.

The forgotten R and D budget

International Nuclear Information System (INIS)

Hunt, R.; Mohsberg, J.

1992-01-01

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

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 ...

The Preparation and Selection of Budget Methods for Promotion in Kosovo

Directory of Open Access Journals (Sweden)

MSc. Halit Karaxha

2017-06-01

Full Text Available Selecting the adequate method for promotion has a huge importance in increasing business’s performance. Selecting the method of the budget depends from a number of factors. The formulation of budget is known as the most critical period which requires special analysis from marketing’s managers. The expenses for promotion are usually high, and every investment made in the field of promotion directly influences in the business situation. Thus, the selection and adequate formulation of budget methods for promotion influences the growth of profit. The allocated amount for promotion depends from a number of factors, such as: the size of the firm, the sector in which it operates, competition etc. After planning the budget, we have to do the budget allocation to select the promotional form which is considered to be successful by the firms in promoting the products and services and that will help the company to connect with its clients. In this paper, I have elaborated the role and importance of the preparation and selection of budget methods for promotion in the theoretical aspect and the practical one as well.

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

Science.gov (United States)

2012-07-13

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

The Role of Budget Airlines in the Air Transport Market

Directory of Open Access Journals (Sweden)

Panasiuk Irina P.

2017-05-01

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

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,…

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

Science.gov (United States)

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

1991-01-01

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

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

Directory of Open Access Journals (Sweden)

Bronius Sudavicius

2017-01-01

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

Defense Budget: DOD Needs to Improve Reporting of Operation and Maintenance Base Obligations

Science.gov (United States)

2016-08-01

10For additional information on DOD’s planning, programming, budgeting, and execution process, see GAO, DOD Service Acquisition ...check, or money order. Call for additional information. Connect with GAO on Facebook , Flickr, Twitter, and YouTube. Subscribe to our RSS Feeds or E

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

Data.gov (United States)

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

Securing budget for and implementing your significant simulator upgrade: The Fermi experience

International Nuclear Information System (INIS)

Crone, B.D.

2006-01-01

Detroit Edison has selected CAE to perform a total simulator upgrade (with the exception of the panel hardware and I/O system) of the Fermi 2 station simulator. The upgrade is intended to improve the performance of the simulator (and thus training effectiveness) while reducing associated operating costs by utilizing an industry standard operating platform, software applications, and off the shelf PC based computer hardware. Additionally, the upgrade is intended to provide the ability to conduct classroom presentations through the use of desktop simulators. Because the cost of a total upgrade is considerable, substantial work is necessary to convince site management that such an undertaking is necessary, can be performed efficiently, and that a return on investment is even possible. This effort was compounded by the lingering history of a previous simulator upgrade, which was completed considerably over-budget and beyond the intended Ready for Training date. As of this writing, the Fermi 2 Simulator Upgrade using CAE products is approximately 60% complete. This paper will describe the methods used to procure funding, as well as steps taken following funding approval to keep the project on track for successful completion. (author)

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

International Nuclear Information System (INIS)

Anon.

1988-01-01

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

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,...

Measuring Earth's Radiation Budget from the Vicinity of the Moon

Science.gov (United States)

Swartz, W. H.; Lorentz, S. R.; Erlandson, R. E.; Cahalan, R. F.; Huang, P. M.

2018-02-01

We propose to measure Earth's radiation budget (integrated total and solar-reflected shortwave) using broadband radiometers and other technology demonstrated in space. The instrument is compact, autonomous, and has modest resource requirements.

Total Hip Arthroplasty – over 100 years of operative history

Directory of Open Access Journals (Sweden)

Stephen Richard Knight

2011-11-01

Full Text Available Total hip arthroplasty (THA has completely revolutionised the nature in which the arthritic hip is treated, and is considered to be one of the most successful orthopaedic interventions of its generation (1. With over 100 years of operative history, this review examines the progression of the operation from its origins, together with highlighting the materials and techniques that have contributed to its development. Knowledge of its history contributes to a greater understanding of THA, such as the reasons behind selection of prosthetic materials in certain patient groups, while demonstrating the importance of critically analyzing research to continually determine best operative practice. Finally, we describe current areas of research being undertaken to further advance techniques and improve outcomes.

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

Directory of Open Access Journals (Sweden)

CHIRCULESCU MARIA FELICIA

2017-12-01

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

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

Science.gov (United States)

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

2011-01-01

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

Modeling Budget Optimum Allocation of Khorasan Razavi Province Agriculture Sector

Directory of Open Access Journals (Sweden)

Seyed Mohammad Fahimifard

2016-09-01

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

Incidence of Early Post Operative Infection after Primary Total Knee ...

African Journals Online (AJOL)

Incidence of Early Post Operative Infection after. Primary Total Knee Arthroplasty at an East African. Centre. Kigera JWM1, Kimpiatu P2. 1. School of Medicine, University of Nairobi. 2. PCEA Kikuyu Hospital. Correspondence to: Dr James Kigera, P.O Box 30197 – 00100 Nairobi. Email: jameskigera@yahoo.co.uk. Abstract.

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

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

Budget Management Performance Based On The Department Of Education Regional Konawe

Directory of Open Access Journals (Sweden)

Harmin Ramba

2015-03-01

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

ANALYSIS OF THE EVOLUTION IN DYNAMICS OF BUDGET INCOMES FROM ALBA COUNTY

Directory of Open Access Journals (Sweden)

CLAUDIA FLORINA RADU

2013-03-01

Full Text Available This paper aims to examine how the main taxes collected in Alba County have evolved over the last seven years and we put in evidence the evolution of total revenue received in Alba County budget. We point out also the taxes that hold the largest share of the total revenue collected. At the same time we observe the ranking of the main taxes in our county, compared to their ranking of the entire country. On the first place in our county we find VAT, the income tax is on the second, and corporate income tax follows. They are therefore the main source of income for the Alba budget.

Department of the Navy Justification of Estimates for Fiscal Year 1987 Submitted to Congress February 1986. Operation & Maintenance, Navy. Book 2. Budget Activity 7: Central Supply and Maintenance.

Science.gov (United States)

1986-02-01

requirements for the fleet,• provides funding required for the disposal of ships, and reimburses the Maritime r.,._ Administration (MARAD) for costs...1,091 1,120Fixed Load 643 494 531 - Total Manyears 7T TIM"- c. SUPSHIP total requirements include the requirement for direct funded, reimbur - sable...Transfers-Out (-238) 1) Intra Appropriation %- a) Transfer of SLUC reimbursable costs to Budget Activity 9, CNO. 4. Program Increases 6,806 A

The Usefulness of Cash Budgets in Micro, Very Small and Small Retail Enterprises Operating in the Cape Metropolis

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Almaree KEMP

2015-03-01

Full Text Available The concept of Small Medium and Micro Enterprises (SMMEs were introduced by the South African government by way of the Small Business Act No. 102 of 1996. Here SMMEs are defined as small business entities that are managed by one or more owner(s while operating in any sector or sub-sector of the national economy. The main roles of SMMEs are to alleviate poverty, reduce unemployment and uplift the South African economy. South African SMMEs are responsible for employing more than half of the national workforce and are believed to contribute up to 34.8% towards the national Gross Domestic Product. Unfortunately an estimated 80% of South African SMMEs fail within their first 5 years of existence; particularly due to the realisation of micro economic factors and macroeconomic factors. Included in micro economics factors which influence SMMEs is the utilisation of formal financial performance measures. For this research study the main objective of this paper was to establish the extent to which cash budgets (a formal financial performance measure assist SMME leaders to make sound business decisions in the Cape Metropolis. The study was descriptive in nature and quantitative research methods were used to collect data from 51 SMME leaders. All respondents had to adhere to a set of pre-determined delineation criteria. From the analysed data it is evident that SMME leaders (managers and/or owners regard cash budgets as important to make sound business decisions however, respondents made limited use thereof.

Some Operational Aspects Relating to Quality Management and Total Quality Management

OpenAIRE

Sorin GRESOI; Aurelian DIACONU

2013-01-01

The work pass in review a few basic concepts found in quality management focusing on operational aspects of quality assurance in production activity and continue with issues regarding total quality strategy, the vector of competitiveness on the market.

Budgeting at Local Government Level: Preparation, Problems and ...

African Journals Online (AJOL)

Budgeting process is central to any administration be it local, state or federal public or private because control of the purse is perhaps the most effective tool of coordination. The scope and nature of the entire governmental operations is determined by the allocation of appropriation to the various programmes. In fact human ...

System Budgets

DEFF Research Database (Denmark)

Jeppesen, Palle

1996-01-01

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

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

African Journals Online (AJOL)

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

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...

Managing the Cash and Liquidity of the Croatian Budget

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Anto Bajo

2005-06-01

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

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.

COST BUDGETING WITH THE ROMANIAN BAKERY UNITS

Directory of Open Access Journals (Sweden)

RĂSCOLEAN ILIE

2017-11-01

Full Text Available A primary objective of management accounting is the possibility to estimate the total costs of a product or service works, which determines the development and implementation of specific managerial accounting systems that in addition to quantifying the immediate results aimed at achieving objectives such as customer orientation, labor productivity growth, the improvement of economic entities’ performance, establishing optimal outlets and prices and abandoning production-manufacture products that generate losses. Based on the progress of the investigations undertaken in the literature, the authors article demonstrates the need for achieving cost budgeting in the context of economic entities from the milling and bakeries industry, as mean of management control - by the example of S.C. AVANTI SRL Lupeni. The research in the field has led to the conduct of the study are awaited, being capable of demonstrating the viability of the management accounting organization at economic entities in the milling and bakery industry from Romania, in order to increase their performances. The results obtained by applying the costs budgeting allowed a rigorous cost control, which ultimately leads to an increase in the performance of the economic entity under study, as well as to the economic entities in the field that will apply the costs budgeting. At the end, the authors conclude regarding the importance of extending the framework for successfully implementing cost budgeting in the context of economic entities across the country.

Diagnosing MJO Destabilization and Propagation with the Moisture and MSE Budgets

Science.gov (United States)

Maloney, Eric; Wolding, Brandon

2015-04-01

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

Digital marketing budgets for independent hotels Continuously Shifting to Remain Competitive in the Online World

OpenAIRE

Lanz, Leora Halpern; Carmichael, Megan

2015-01-01

The hotel marketing budget, typically amounting to approximately 4-5% of an asset’s total revenue, must remain fluid so that the marketing director can constantly adapt the marketing tools to meet consumer communications methods and demands. Though only a small amount of a hotel’s revenue is traditionally allocated for the marketing budget, the hotel’s success is directly reliant on how effectively that budget is utilized. Thus far in 2015, over 55% percent of hotel bookings are happening onl...

The application of total quality management principles to spacecraft mission operations

Science.gov (United States)

Sweetin, Maury

1993-03-01

By now, the philosophies of Total Quality Management have had an impact on every aspect of American industrial life. The trail-blazing work of Deming, Juran, and Crosby, first implemented in Japan, has 're-migrated' across the Pacific and now plays a growing role in America's management culture. While initially considered suited only for a manufacturing environment, TQM has moved rapidly into the 'service' areas of offices, sales forces, and even fast-food restaurants. The next logical step has also been taken - TQM has found its way into virtually all departments of the Federal Government, including NASA. Because of this widespread success, it seems fair to ask whether this new discipline is directly applicable to the profession of spacecraft operations. The results of quality emphasis on OAO Corporation's contract at JPL provide strong support for Total Quality Management as a useful tool in spacecraft operations.

The application of total quality management principles to spacecraft mission operations

Science.gov (United States)

Sweetin, Maury

1993-01-01

By now, the philosophies of Total Quality Management have had an impact on every aspect of American industrial life. The trail-blazing work of Deming, Juran, and Crosby, first implemented in Japan, has 're-migrated' across the Pacific and now plays a growing role in America's management culture. While initially considered suited only for a manufacturing environment, TQM has moved rapidly into the 'service' areas of offices, sales forces, and even fast-food restaurants. The next logical step has also been taken - TQM has found its way into virtually all departments of the Federal Government, including NASA. Because of this widespread success, it seems fair to ask whether this new discipline is directly applicable to the profession of spacecraft operations. The results of quality emphasis on OAO Corporation's contract at JPL provide strong support for Total Quality Management as a useful tool in spacecraft operations.

Budget institutions and taxation

DEFF Research Database (Denmark)

Aaskoven, Lasse

2018-01-01

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

Quantifying the Global Fresh Water Budget: Capabilities from Current and Future Satellite Sensors

Science.gov (United States)

Hildebrand, Peter; Zaitchik, Benjamin

2007-01-01

The global water cycle is complex and its components are difficult to measure, particularly at the global scales and with the precision needed for assessing climate impacts. Recent advances in satellite observational capabilities, however, are greatly improving our knowledge of the key terms in the fresh water flux budget. Many components of the of the global water budget, e.g. precipitation, atmospheric moisture profiles, soil moisture, snow cover, sea ice are now routinely measured globally using instruments on satellites such as TRMM, AQUA, TERRA, GRACE, and ICESat, as well as on operational satellites. New techniques, many using data assimilation approaches, are providing pathways toward measuring snow water equivalent, evapotranspiration, ground water, ice mass, as well as improving the measurement quality for other components of the global water budget. This paper evaluates these current and developing satellite capabilities to observe the global fresh water budget, then looks forward to evaluate the potential for improvements that may result from future space missions as detailed by the US Decadal Survey, and operational plans. Based on these analyses, and on the goal of improved knowledge of the global fresh water budget under the effects of climate change, we suggest some priorities for the future, based on new approaches that may provide the improved measurements and the analyses needed to understand and observe the potential speed-up of the global water cycle under the effects of climate change.

Water budget analysis and management for Bangkok Metropolis, Thailand.

Science.gov (United States)

Singkran, Nuanchan

2017-09-01

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

‘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.

The geostationary Earth radiation budget (GERB) instrument on EUMETSAT's MSG satellite

Science.gov (United States)

Sandford, M. C. W.; Allan, P. M.; Caldwell, M. E.; Delderfield, J.; Oliver, M. B.; Sawyer, E.; Harries, J. E.; Ashmall, J.; Brindley, H.; Kellock, S.; Mossavati, R.; Wrigley, R.; Llewellyn-Jones, D.; Blake, O.; Butcher, G.; Cole, R.; Nelms, N.; DeWitte, S.; Gloesener, P.; Fabbrizzi, F.

2003-12-01

Geostationary Earth radiation budget (GERB) is an Announcement of Opportunity Instrument for EUMETSAT's Meteosat Second Generation (MSG) satellite. GERB will make accurate measurements of the Earth Radiation Budget from geostationary orbit, provide an absolute reference calibration for LEO Earth radiation budget instruments and allow studies of the energetics of atmospheric processes. By operating from geostationary orbit, measurements may be made many times a day, thereby providing essentially perfect diurnal sampling of the radiation balance between reflected and emitted radiance for that area of the globe within the field of view. GERB will thus complement other instruments which operate in low orbit and give complete global coverage, but with poor and biased time resolution. GERB measures infrared radiation in two wavelength bands: 0.32-4.0 and 0.32- 30 μm, with a pixel element size of 44 km at sub-satellite point. This paper gives an overview of the project and concentrates on the design and development of the instrument and ground testing and calibration, and lessons learnt from a short time scale low-budget project. The instrument was delivered for integration on the MSG platform in April 1999 ready for the proposed launch in October 2000, which has now been delayed probably to early 2002. The ground segment is being undertaken by RAL and RMIB and produces near real-time data for meteorological applications in conjunction with the main MSG imager—SEVERI. Climate research and other applications which are being developed under a EU Framework IV pilot project will be served by fully processed data. Because of the relevance of the observations to climate change, it is planned to maintain an operating instrument in orbit for at least 3.5 years. Two further GERB instruments are being built for subsequent launches of MSG.

Revisiting global mean sea level budget closure : Preliminary results from an integrative study within ESA's Climate Change Initiative -Sea level Budget Closure-Climate Change Initiative

Science.gov (United States)

Palanisamy, H.; Cazenave, A. A.

2017-12-01

The global mean sea level budget is revisited over two time periods: the entire altimetry era, 1993-2015 and the Argo/GRACE era, 2003-2015 using the version '0' of sea level components estimated by the SLBC-CCI teams. The SLBC-CCI is an European Space Agency's project on sea level budget closure using CCI products. Over the entire altimetry era, the sea level budget was performed as the sum of steric and mass components that include contributions from total land water storage, glaciers, ice sheets (Greenland and Antarctica) and total water vapor content. Over the Argo/GRACE era, it was performed as the sum of steric and GRACE based ocean mass. Preliminary budget analysis performed over the altimetry era (1993-2015) results in a trend value of 2.83 mm/yr. On comparison with the observed altimetry-based global mean sea level trend over the same period (3.03 ± 0.5 mm/yr), we obtain a residual of 0.2 mm/yr. In spite of a residual of 0.2 mm/yr, the sea level budget result obtained over the altimetry era is very promising as this has been performed using the version '0' of the sea level components. Furthermore, uncertainties are not yet included in this study as uncertainty estimation for each sea level component is currently underway. Over the Argo/GRACE era (2003-2015), the trend estimated from the sum of steric and GRACE ocean mass amounts to 2.63 mm/yr while that observed by satellite altimetry is 3.37 mm/yr, thereby leaving a residual of 0.7 mm/yr. Here an ensemble GRACE ocean mass data (mean of various available GRACE ocean mass data) was used for the estimation. Using individual GRACE data results in a residual range of 0.5 mm/yr -1.1 mm/yr. Investigations are under way to determine the cause of the vast difference between the observed sea level and the sea level obtained from steric and GRACE ocean mass. One main suspect is the impact of GRACE data gaps on sea level budget analysis due to lack of GRACE data over several months since 2011. The current action plan

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…

The Budget Deficit in the System of the Financial and Credit Development of Economy

Directory of Open Access Journals (Sweden)

Kucher Galyna V.

2017-11-01

Full Text Available Scientific approaches to the role, influence and peculiarities of usage of budget deficit as an instrument for ensuring social development both in Ukraine and in the EU countries have been disclosed. Influence of certain types of budget deficit on the economic system has been explained and expediency of considering the fluctuations of exchange rate, along with conditions of attraction of credit resources for definition of the operational budget deficit, has been substantiated. The practical results include the analysis of budget deficit indicators in Ukraine and in the EU countries, as well as the factors that determined their change. Both the national and the international experience, cyclical economic development, crisis events in the economy have demonstrated that the budget deficit is an important instrument of financial policy. Its usage helps to reduce the negative impact and to ensure a way out of the economic crisis. The budget deficit is an effective lever for macroeconomic management, which should be actively used to accelerate economic growth in the developing countries in the context of globalization.

BUDGETING, BUDGETARY CONTROL AND PERFORMANCE EVALUATION: Evidence from Hospitality Firms in Nigeria

Directory of Open Access Journals (Sweden)

Patrick Egbunike

2017-12-01

Full Text Available This study was carried out with the view to address two fundamental issues: first, to determine if there is any association between budget, budgetary control and performance evaluation; second, to ascertain if there is any significant variation in the budget, budgetary control and performance evaluation measures of hospitality firms in Nigeria. The study employed descriptive design and primary data (questionnaire was the major source of data collection. Questionnaire was administered to a total of six hundred (600 employees of ten (10 selected hospitality firms in Nigeria. The data obtained were analyzed using both descriptive and inferential statistics. Findings indicated that budget and budgetary control could serve as an avenue through which hospitality firms in Nigeria can be evaluated. In addition, it was revealed that there is a significant variation in the budget, budgetary control and performance evaluation of hospitality firms in Nigeria. On the basis of the findings, it was recommended that hospitality firms in Nigeria should carry out performance evaluation on every aspect of their budget and budgetary activities as a way of ensuring that budgeted outcomes are met. Also, budgetary costs should be a basis of choosing the most-fit performance evaluation technique for hospitality firms since such

Under Secretary of Defense (Comptroller) > Budget

Science.gov (United States)

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

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.

Digital Marketing Budgets for Independent Hotels: Continuously Shifting to Remain Competitive in the Online World

Directory of Open Access Journals (Sweden)

Leora Halpern Lanz

2015-08-01

Full Text Available The hotel marketing budget, typically amounting to approximately 4-5% of an asset’s total revenue, must remain fluid, so that the marketing director can constantly adapt the marketing tools to meet consumer communications methods and demands. This article suggests how an independent hotel can maximize their marketing budget by using multiple channels and strategies.

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

Scientific and theoretical principles of personnel costs’ budgeting

Directory of Open Access Journals (Sweden)

O.P. Gutsal

2015-06-01

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

THE ISSUEOFSTRENGTHENING BUDGET CAPACITY FOR ENSURING THE FINANCIALINDEPENDENCE OFLOCALAUTHORITIES

Directory of Open Access Journals (Sweden)

Dmytriy V. Nekhaychuk

2018-05-01

Full Text Available The paper deals with the issues on strengthening local governments’ budget capacity in the face of modern challenges. It shows the conceptual in-depth study of local budgets foundations, income and practical recommendations focusing on stability and capacity. The author proves that the revenues of local budgets play a crucial role in ensuring the full and effective performance of the functions and local authorities’ tasks. The paper shows the scientific analysis of modern economists’ views on the local authorities’ financial autonomy and the local budgets’ role in the process. The paper also shows the retrospective comparative analysis of methods, used by local and foreign scientists for the formation of local budgets’ revenues. It considers the economic nature of income in local budgets as a source of finance, ensures the efficient operation of local authorities. It has been found out that the organization of the process of forming local budgets’ revenues is influenced by the organizational and legal forms of management, type of ownership and specifics of enterprises. Taxes are the dominant source of local budgets’ incomes, the financial regulator of production, means of ensuring socio-economic development of the separate administrative and territorial units and the state as a whole. The authors also analyze different types of revenues, including tax, in the revenue part of local budgets. The authors propose to expand the list of local taxes and fees due to the introduction of tax with targeted use of received funds. The conceptual basis of financial independence of local self-government lies in in the optimal interests of the population, local government, state and business structures. The increase of own revenues in the share of local budgets becomes a strategic issue of the financial autonomy and the corresponding administrative and territorial units.

THE BUDGETING PROCESS IN ROMANIA

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TURCIN MARIUS CATALIN

2015-08-01

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

Voting suffrage and the political budget cycle: Evidence from the London Metropolitan Boroughs 1902-1937.

Science.gov (United States)

Aidt, Toke S; Mooney, Graham

2014-04-01

We study the opportunistic political budget cycle in the London Metropolitan Boroughs between 1902 and 1937 under two different suffrage regimes: taxpayer suffrage (1902-1914) and universal suffrage (1921-1937). We argue and find supporting evidence that the political budget cycle operates differently under the two types of suffrage. Taxpayer suffrage, where the right to vote and the obligation to pay local taxes are linked, encourages demands for retrenchment and the political budget cycle manifests itself in election year tax cuts and savings on administration costs. Universal suffrage, where all adult residents can vote irrespective of their taxpayer status, creates demands for productive public services and the political budget cycle manifests itself in election year hikes in capital spending and a reduction in current spending.

Soft Budget Constraints in Public Hospitals.

Science.gov (United States)

Wright, Donald J

2016-05-01

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

Cycle-Based Budgeting Toolkit: A Primer

Science.gov (United States)

Yan, Bo

2016-01-01

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

Optimal optical communication terminal structure for maximizing the link budget

Science.gov (United States)

Huang, Jian; Jiang, Dagang; Deng, Ke; Zhang, Peng

2015-02-01

Ordinary inter-satellite optical includes at least three optical paths for acquisition, tracking and communication, the three optical paths work simultaneously and share the received power. An optimal structure of inter-satellite optical communication terminal with single working optical path at each of working stages of acquisition and communication is introduced. A space optical switch based on frustrated total internal reflection effect is applied to switch the received laser power between the acquisition sensor and the communication sensor between the stages of acquisition and communication, this is named as power fusion which means power is transferred for shutting down unused optical path. For the stages of tracking and communication, a multiple cells sensor is used to accomplish the operation of tracking while communication, this is named as function fusion which means accomplishing multiple functions by one device to reduce the redundant optical paths. For optical communication terminal with single working path structure, the total received laser power would be detected by one sensor for each different stages of acquisition, tracking and communication, the link budget would be maximized, and this design would help to enlarge the system tolerance and reduce the acquisition time.

Minimal investment risk of a portfolio optimization problem with budget and investment concentration constraints

Science.gov (United States)

Shinzato, Takashi

2017-02-01

In the present paper, the minimal investment risk for a portfolio optimization problem with imposed budget and investment concentration constraints is considered using replica analysis. Since the minimal investment risk is influenced by the investment concentration constraint (as well as the budget constraint), it is intuitive that the minimal investment risk for the problem with an investment concentration constraint can be larger than that without the constraint (that is, with only the budget constraint). Moreover, a numerical experiment shows the effectiveness of our proposed analysis. In contrast, the standard operations research approach failed to identify accurately the minimal investment risk of the portfolio optimization problem.

The prevalence of Beyond Budgeting in Denmark

DEFF Research Database (Denmark)

Sandalgaard, Niels

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

7 CFR 906.33 - Budget.

Science.gov (United States)

2010-01-01

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

Karlsruhe Nuclear Research Centre. Programme budget 1988

International Nuclear Information System (INIS)

1987-01-01

Following a general survey of tasks, planned activities and developmental trends of the nuclear research centre, the report gives an account of the activities to be performed in the subject fields of main interest, showing the budgeting figures for annual expenditure (for personnel, investments, operating costs) up to the year 1991. Further information explains the infrastructure of the centre and the distribution of overall expenditure as well as the budgetary planning. (UA) [de

Application of total care time and payment per unit time model for physician reimbursement for common general surgery operations.

Science.gov (United States)

Chatterjee, Abhishek; Holubar, Stefan D; Figy, Sean; Chen, Lilian; Montagne, Shirley A; Rosen, Joseph M; Desimone, Joseph P

2012-06-01

The relative value unit system relies on subjective measures of physician input in the care of patients. A payment per unit time model incorporates surgeon reimbursement to the total care time spent in the operating room, postoperative in-house, and clinic time to define payment per unit time. We aimed to compare common general surgery operations by using the total care time and payment per unit time method in order to demonstrate a more objective measurement for physician reimbursement. Average total physician payment per case was obtained for 5 outpatient operations and 4 inpatient operations in general surgery. Total care time was defined as the sum of operative time, 30 minutes per hospital day, and 30 minutes per office visit for each operation. Payment per unit time was calculated by dividing the physician reimbursement per case by the total care time. Total care time, physician payment per case, and payment per unit time for each type of operation demonstrated that an average payment per time spent for inpatient operations was $455.73 and slightly more at $467.51 for outpatient operations. Partial colectomy with primary anastomosis had the longest total care time (8.98 hours) and the least payment per unit time ($188.52). Laparoscopic gastric bypass had the highest payment per time ($707.30). The total care time and payment per unit time method can be used as an adjunct to compare reimbursement among different operations on an institutional level as well as on a national level. Although many operations have similar payment trends based on time spent by the surgeon, payment differences using this methodology are seen and may be in need of further review. Copyright © 2012 American College of Surgeons. Published by Elsevier Inc. All rights reserved.

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

Science.gov (United States)

1994-01-01

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

7 CFR 1744.64 - Budget adjustment.

Science.gov (United States)

2010-01-01

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

7 CFR 956.41 - Budget.

Science.gov (United States)

2010-01-01

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

7 CFR 945.41 - Budget.

Science.gov (United States)

2010-01-01

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

7 CFR 958.41 - Budget.

Science.gov (United States)

2010-01-01

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

7 CFR 966.41 - Budget.

Science.gov (United States)

2010-01-01

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

7 CFR 948.76 - Budget.

Science.gov (United States)

2010-01-01

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

7 CFR 959.41 - Budget.

Science.gov (United States)

2010-01-01

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

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...

Nuclear Regulatory Commission Budget request for fiscal years 1986 and 1987. Oversight hearings before the Subcommittee on Energy and the Environment of the Committee on Interior and Insular Affairs, House of Representatives, Ninety-Ninth Congress, First and Second Session

International Nuclear Information System (INIS)

Anon.

1986-01-01

Two days of hearings on the fiscal year 1986-1987 budget request for the Nuclear Regulatory Commission (NRC) heard testimony from NRC Chairman Nunzio Palladino and four commissioners. Areas of concern were the NRC's failure to develop public confidence in nuclear power and the Commission's ability to regulate. Palladino noted that the total budget request of $429 million is $20 million less than the 1985 budget, which will limit the funding for research that would improve licensing procedures and safe plant operation. There was concern that efforts to reduce the federal deficit could lower the level of protection and affect the NRC's mission. Two appendices with correspondence and statements submitted for the record follow the testimony

Uncertainty budget in internal monostandard NAA for small and large size samples analysis

International Nuclear Information System (INIS)

Dasari, K.B.; Acharya, R.

2014-01-01

Total uncertainty budget evaluation on determined concentration value is important under quality assurance programme. Concentration calculation in NAA or carried out by relative NAA and k0 based internal monostandard NAA (IM-NAA) method. IM-NAA method has been used for small and large sample analysis of clay potteries. An attempt was made to identify the uncertainty components in IM-NAA and uncertainty budget for La in both small and large size samples has been evaluated and compared. (author)

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

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

EVOLUTION OF THE LOCAL BUDGET REVENUES AND EXPENSES. CASE STUDY: ORĂȘTIE TOWN HALL, HUNEDOARA COUNTY

Directory of Open Access Journals (Sweden)

ILEANA-SORINA (BOCA RAKOS

2016-12-01

Full Text Available At present, the elaboration of budgets at any level is a real problem especially due to the need of respecting the budget balance principle, since the need for financial resources is greater than the existing funds necessary for a good development of the economic activites. Consequently, by this work, the authors deal with aspects concerning the general framework and procedures of creation, administration, commission and use of the local public funds, and the responsibilities of the local public authorities and of the public institutions involved in the domain of local public finances. The paper deals, on the level of an administrative-territorial unit with a number of about 20.000 inhabitants, with the aggregate budget revenues and expenses that make up the general budget of the respective unit, after consolidation, by the elimination of the transfers of sums between budgets, reflecting the dimension of the public financial effort, on the level of the year 2016 and its state of balance or imbalance. To analyze the data, the authors realized a case study regarding the evolution of the local budget revenues and expenses, at a public entity of Hunedoara County, the results obtained being analyzed and interpreted under the economic and social aspect. The overall objective of this study refers to the possibility of strengthening the operational and financial autonomy of the administrative-territorial unit and the local budget. Although at the national level, the laws necessary for the budget system operation were elaborated on the principle of local autonomy, however, at the level of administrative units we cannot yet speak of the existence of a real local autonomy, whereas the revenues of the local budgets are not sufficient to cover the expense level. The paper ends with the authors’ conclusions related to the need to increase the financial resources mobilized available to the local public authorities, by means of the local budgets, in order to

The influence of tourniquet use and operative time on the incidence of deep vein thrombosis in total knee arthroplasty.

Science.gov (United States)

Hernandez, Arnaldo José; Almeida, Adriano Marques de; Fávaro, Edmar; Sguizzato, Guilherme Turola

2012-09-01

To evaluate the association between tourniquet and total operative time during total knee arthroplasty and the occurrence of deep vein thrombosis. Seventy-eight consecutive patients from our institution underwent cemented total knee arthroplasty for degenerative knee disorders. The pneumatic tourniquet time and total operative time were recorded in minutes. Four categories were established for total tourniquet time: 120 minutes. Three categories were defined for operative time: 150 minutes. Between 7 and 12 days after surgery, the patients underwent ascending venography to evaluate the presence of distal or proximal deep vein thrombosis. We evaluated the association between the tourniquet time and total operative time and the occurrence of deep vein thrombosis after total knee arthroplasty. In total, 33 cases (42.3%) were positive for deep vein thrombosis; 13 (16.7%) cases involved the proximal type. We found no statistically significant difference in tourniquet time or operative time between patients with or without deep vein thrombosis. We did observe a higher frequency of proximal deep vein thrombosis in patients who underwent surgery lasting longer than 120 minutes. The mean total operative time was also higher in patients with proximal deep vein thrombosis. The tourniquet time did not significantly differ in these patients. We concluded that surgery lasting longer than 120 minutes increases the risk of proximal deep vein thrombosis.

25 CFR 122.7 - Budget.

Science.gov (United States)

2010-04-01

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

7 CFR 955.41 - Budget.

Science.gov (United States)

2010-01-01

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

Beyond Zero Based Budgeting.

Science.gov (United States)

Ogden, Daniel M., Jr.

1978-01-01

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

Zero-base budgeting and the library.

Science.gov (United States)

Sargent, C W

1978-01-01

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

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.

Bentall operation, total aortic replacement and mitral valve replacement for a young adult with Marfan syndrome: a case of three-staged operation.

Science.gov (United States)

Inui, K; Shimazaki, Y; Watanabe, T; Kuraoka, S; Minowa, T; Miura, M; Oshikiri, S; Toyama, H

1998-08-01

In Marfan syndrome, the most common cardiovascular abnormalities are dilatation of the aorta and aortic valve regurgitation in adult patients. Mitral valve dysfunction is the most common cause of morbidity and mortality in infants and children with Marfan syndrome, and is not frequently operated on in adult Marfan patients who undergo surgery for diseases of the aortic root and total aorta. This report describes a successfully three-staged operation for a 24 year-old man with Marfan syndrome who underwent an emergent Bentall operation and aortic arch replacement, total aortic replacement and mitral valve replacement over 2 years. Mitral valve regurgitation was mild but increased after the second operation. The graft was tightly adhesive and invasive to the sternum. Endoscopic view was helpful to avoid graft damage at resternotomy. The postoperative course was uneventful in each operation. Microscopic examination of the mitral valve leaflets showed abnormal increase of mucopolysaccharides, and disruption and fragmentation of elastic fibers.

The influence of non-CO2 forcings on cumulative carbon emissions budgets

Science.gov (United States)

Tokarska, Katarzyna B.; Gillett, Nathan P.; Arora, Vivek K.; Lee, Warren G.; Zickfeld, Kirsten

2018-03-01

Carbon budgets provide a useful tool for policymakers to help meet the global climate targets, as they specify total allowable carbon emissions consistent with limiting warming to a given temperature threshold. Non-CO2 forcings have a net warming effect in the Representative Concentration Pathways (RCP) scenarios, leading to reductions in remaining carbon budgets based on CO2 forcing alone. Carbon budgets consistent with limiting warming to below 2.0 °C, with and without accounting for the effects of non-CO2 forcings, were assessed in inconsistent ways by the Intergovernmental Panel on Climate Change (IPCC), making the effects of non-CO2 forcings hard to identify. Here we use a consistent approach to compare 1.5 °C and 2.0 °C carbon budgets with and without accounting for the effects of non-CO2 forcings, using CO2-only and RCP8.5 simulations. The median allowable carbon budgets for 1.5 °C and 2.0 °C warming are reduced by 257 PgC and 418 PgC, respectively, and the uncertainty ranges on the budgets are reduced by more than a factor of two when accounting for the net warming effects of non-CO2 forcings. While our overall results are consistent with IPCC, we use a more robust methodology, and explain the narrower uncertainty ranges of carbon budgets when non-CO2 forcings are included. We demonstrate that most of the reduction in carbon budgets is a result of the direct warming effect of the non-CO2 forcings, with a secondary contribution from the influence of the non-CO2 forcings on the carbon cycle. Such carbon budgets are expected to play an increasingly important role in climate change mitigation, thus understanding the influence of non-CO2 forcings on these budgets and their uncertainties is critical.

Portfolio balancing and risk adjusted values under constrained budget conditions

International Nuclear Information System (INIS)

MacKay, J.A.; Lerche, I.

1996-01-01

For a given hydrocarbon exploration opportunity, the influences of value, cost, success probability and corporate risk tolerance provide an optimal working interest that should be taken in the opportunity in order to maximize the risk adjusted value. When several opportunities are available, but when the total budget is insufficient to take optimal working interest in each, an analytic procedure is given for optimizing the risk adjusted value of the total portfolio; the relevant working interests are also derived based on a cost exposure constraint. Several numerical illustrations are provided to exhibit the use of the method under different budget conditions, and with different numbers of available opportunities. When value, cost, success probability, and risk tolerance are uncertain for each and every opportunity, the procedure is generalized to allow determination of probable optimal risk adjusted value for the total portfolio and, at the same time, the range of probable working interest that should be taken in each opportunity is also provided. The result is that the computations of portfolio balancing can be done quickly in either deterministic or probabilistic manners on a small calculator, thereby providing rapid assessments of opportunities and their worth to a corporation. (Author)

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.

Building information modeling in budgeting

Directory of Open Access Journals (Sweden)

Strnad, Michal

2017-12-01

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

Verification of uncertainty budgets

DEFF Research Database (Denmark)

Heydorn, Kaj; Madsen, B.S.

2005-01-01

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

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

OpenAIRE

Francken, Nathalie; Zorya, S

2010-01-01

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

Innovative Concepts of Budgeting in the Enterprises

Directory of Open Access Journals (Sweden)

Adam Bąk

2009-03-01

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

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.

Polity age and political budget cycles

DEFF Research Database (Denmark)

Aaskoven, Lasse

2018-01-01

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

Budgeting in Nonprofit Organizations.

Science.gov (United States)

Kelly, Lauren

1985-01-01

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

Developing Carbon Budgets for Cities: Phoenix as a Case Study

Science.gov (United States)

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

2008-12-01

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

Political Budget Cycles

DEFF Research Database (Denmark)

Aaskoven, Lasse; Lassen, David Dreyer

2017-01-01

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

An Analysis of Operational Total Lightning Data During Long-Track Tornadoes

Science.gov (United States)

Carcione, Brian C.; Stano, Geoffrey T.

2012-01-01

The 27 April 2011 tornado outbreak brought three distinct waves of tornadic thunderstorms to portions of Mississippi, Alabama, Tennessee, and Georgia, striking the Tennessee Valley of north Alabama and southern Tennessee particularly hard. A total of 42 tornado paths were surveyed across the fourteen county area covered by the National Weather Service (NWS) forecast office in Huntsville, Alabama. Ten of these tornadoes were on the ground for at least 20 miles, two had total path lengths over 130 miles, and six tornadoes were classified as violent (EF-4 or EF-5 on the Enhanced Fujita Scale). Many of these tornadoes occurred within the domain of the North Alabama Lightning Mapping Array (NALMA), a ground-based total lightning detection network owned and operated by the NASA Marshall Space Flight Center. Since 2003, the NASA Short-term Prediction Research and Transition Center has supplied data from NALMA in real time to NWS forecast offices in Huntsville, Knoxville/Tri-Cities, Birmingham, and Nashville. Previous research has documented the utility of total lightning information in predicting tornadogenesis, particularly when combined with other remote sensing tools. Basic warning decision-making during events such as 27 April is not the most difficult part of the process; instead, the focus of warning meteorologists shifts to looking for changes in intensity or possible particularly dangerous situations, since doppler radar velocity data often cannot distinguish between weak and strong tornadoes. To that end, this research attempts to determine if any correlation exists between flash densities of the longest-tracked tornadoes over time, and the surveyed wind speeds of the tornadoes. The long-track EF-5 tornado which struck the Hackleburg, Phil Campbell, and Tanner communities in north Alabama was the primary focus of this research due to its intensity and extended life cycle. However, not all tornadoes were available for total lightning analysis due to widespread

STATE BUDGET AND BUDGETARY PROCEDURES IN ROMANIA

Directory of Open Access Journals (Sweden)

POPA George Dorel

2013-12-01

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

Reduced survival for uncemented compared to cemented total hip arthroplasty after operatively treated acetabular fractures.

Science.gov (United States)

Clarke-Jenssen, John; Westberg, Marianne; Røise, Olav; Storeggen, Stein Arne Øvre; Bere, Tone; Silberg, Ingunn; Madsen, Jan Erik

2017-11-01

Post traumatic arthritis and avascular necrosis of the femoral head are common complications after operatively treated acetabular fractures. This may cause severe disabilities for the patient, necessitating a total hip arthroplasty. Even though an arthroplasty may provide good symptomatic relief, the long-term results are more uncertain and no consensus exists according to preferred prosthetic designs. With this cohort study, we aimed to investigate the medium to long term arthroplasty survival and clinical results of total hip arthroplasty after operatively treated acetabular fractures. We included 52 patients treated with a secondary total hip arthroplasty at a median of 2.4 (0.1-14.1) years after an operatively treated acetabular fracture. The median age was 54 (11-82) years. Cemented arthroplasty was used for 33 patients, 10 patients had an uncemented arthroplasty and 9 patients received a hybrid arthroplasty. Average follow up was 8.0 (SD 5.0) years. Ten-year revision free arthroplasty survival was 79%. Uncemented arthroplasties had a significantly worse 10-year survival of 57%. Arthroplasties performed at a centre without a pelvic fracture service also had a significantly worse 10-years survival of 51%. Cox regression showed similar results with an 8-fold increase in risk of revision for both uncemented arthroplasties and operations performed at a non-pelvic trauma centre. Total hip arthroplasty secondary to an operatively treated acetabular fracture provides good symptomatic relief. These patients are, however, complex cases and are probably best treated at specialist centres with both pelvic trauma surgeons and arthroplasty surgeons proficient in complex revisions present. Copyright © 2017 Elsevier Ltd. All rights reserved.

Defense.gov Special Report: 2013 Fiscal Budget

Science.gov (United States)

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

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…

Organizational Culture Influence On Total Productive Maintenance (TPM and Operational Performance Using RASCH Model Analysis

Directory of Open Access Journals (Sweden)

Mohd Norhasni Mohd Asaad

2014-02-01

Full Text Available Abstract. Market globalization, competitive product and services, high economic crises are the most critical factors that influence the success of the manufacturing companies in global market. Therefore it is critical to the manufacturing companies to be efficient in production and lean tool may used to achieve that.  The most frequently used is the Total Preventive Maintenance (TPM, even though there are many studies have been conducted in relation to the TPM but there is limited research in investigating the effects of the TPM on operational performance. However, the result of the studies was not consistent, where TPM practice may have positive and negative impact on operational performance. Among the reason is the culture of the organization that influenced the implementation of TPM and operational performance. Due to that this study attempts to investigate the influence of organizational culture on the TPM implementation and operational performance.  Rasch model is used in this study due to its ability in interpreting and analyzing the ability of respondents in performing the difficult items. The online questionnaires were distributed to 63 randomly selected automotive companies located at Northern Region of Malaysia.  Results of the study revealed that the organizational culture has influenced on the successful implementation of TPM and operational performance. Therefore by the implementation of TPM in outstanding organizational culture can improve operational performance.   Keyword: Total Preventive Maintenance (TPM, Lean manufacturing, Operational performance, Organizational culture, Rasch modeldoi:10.12695/ajtm.2013.6.2.2How to cite this article:Mohd Asaad, M.N and Yusoff, R.Z. (2013. Organizational Culture Influence On Total Productive Maintenance (TPM and Operational Performance Using RASCH Model Analysis . The Asian Journal of Technology Management 6 (2: 72-81. Print ISSN: 1978-6956; Online ISSN: 2089-791X.  doi:10.12695/ajtm

Colorado Children's Budget 2013

Science.gov (United States)

Buck, Beverly; Baker, Robin

2013-01-01

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

Estimated Costs of Continuing Operations in Iraq and Other Operations of the Global War on Terrorism

National Research Council Canada - National Science Library

Holtz-Eakin, Douglas

2004-01-01

At the request of Senator Conrad, the Congressional Budget Office (CBO) has estimated the costs of military operations in Iraq and Afghanistan and other operations associated with the global war on terrorism (GWOT...

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

Science.gov (United States)

Besançon, F

1984-02-23

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

Operational indicators

International Nuclear Information System (INIS)

2010-01-01

The chapter presents the operational indicators related to budget, travel costs and tickets, the evolution of the annual program for regulatory inspection, the scientific production, requested patents and the numbers related to the production of the services offered by the Institution

Voting suffrage and the political budget cycle: Evidence from the London Metropolitan Boroughs 1902–1937

Science.gov (United States)

Aidt, Toke S.; Mooney, Graham

2014-01-01

We study the opportunistic political budget cycle in the London Metropolitan Boroughs between 1902 and 1937 under two different suffrage regimes: taxpayer suffrage (1902–1914) and universal suffrage (1921–1937). We argue and find supporting evidence that the political budget cycle operates differently under the two types of suffrage. Taxpayer suffrage, where the right to vote and the obligation to pay local taxes are linked, encourages demands for retrenchment and the political budget cycle manifests itself in election year tax cuts and savings on administration costs. Universal suffrage, where all adult residents can vote irrespective of their taxpayer status, creates demands for productive public services and the political budget cycle manifests itself in election year hikes in capital spending and a reduction in current spending. PMID:25843984

Nuclear budget for FY1991 up 3.6% to 409.7 billion yen

International Nuclear Information System (INIS)

Anon.

1991-01-01

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

Laboratory administration--capital budgeting.

Science.gov (United States)

Butros, F

1997-01-01

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

BUDGET PLANNING IN FINANCIAL MANAGEMENT

OpenAIRE

Nataliya Melnichuk

2015-01-01

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

Defense.gov Special Report: 2015 Fiscal Budget

Science.gov (United States)

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

40 CFR 96.140 - State trading budgets.

Science.gov (United States)

2010-07-01

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

7 CFR 3015.115 - Budget revisions.

Science.gov (United States)

2010-01-01

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

Should Corrupt Countries receive Budget Support?

OpenAIRE

Kolstad, Ivar

2005-01-01

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

Lean Mean Times--Budgeting for School Media Technology.

Science.gov (United States)

Johnson, Doug

1995-01-01

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

Colorado Children's Budget 2010

Science.gov (United States)

Colorado Children's Campaign, 2010

2010-01-01

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

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...

An Evaluation of Intra‑ and Post‑operative Blood Loss in Total Hip ...

African Journals Online (AJOL)

2017-05-18

May 18, 2017 ... Results: The mean intra‑ and post‑operative blood losses were 1222.7 ... To evaluate blood loss after total hip replacement. 2. To evaluate the .... 12.3. 4.2. 0.1. Median. 400.0. 150.0. 20.0. 3.0. Mode. 400.0. 100.0. 0.0. 3.0. SD.

The Budget-Related Antecedents of Job Performance

Directory of Open Access Journals (Sweden)

Emine Yilmaz Karakoc

2016-04-01

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

25 CFR 41.12 - Annual budget.

Science.gov (United States)

2010-04-01

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

Defense.gov Special Report: Fiscal Budget

Science.gov (United States)

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

Revised budget for the oceanic uptake of anthropogenic carbon dioxide

Science.gov (United States)

Sarmiento, J.L.; Sundquist, E.T.

1992-01-01

TRACER-CALIBRATED models of the total uptake of anthropogenic CO2 by the world's oceans give estimates of about 2 gigatonnes carbon per year1, significantly larger than a recent estimate2 of 0.3-0.8 Gt C yr-1 for the synoptic air-to-sea CO2 influx. Although both estimates require that the global CO2 budget must be balanced by a large unknown terrestrial sink, the latter estimate implies a much larger terrestrial sink, and challenges the ocean model calculations on which previous CO2 budgets were based. The discrepancy is due in part to the net flux of carbon to the ocean by rivers and rain, which must be added to the synoptic air-to-sea CO2 flux to obtain the total oceanic uptake of anthropogenic CO2. Here we estimate the magnitude of this correction and of several other recently proposed adjustments to the synoptic air-sea CO2 exchange. These combined adjustments minimize the apparent inconsistency, and restore estimates of the terrestrial sink to values implied by the modelled oceanic uptake.

Budget Issues: Accrual Budgeting Useful in Certain Areas but Does Not Provide Sufficient Information for Reporting on Our Nation’s Longer-Term Fiscal Challenge

Science.gov (United States)

2007-12-01

Government Auditing Standards GDP gross domestic product IPSAS International Public Sector Accounting Standards OBEGAL Operating Balance...aligned with the international public sector accounting standards ( IPSAS ), but there were some deviations from IPSAS for constitutional reasons such...which is required under IPSAS . Besides developing the accounting standards to be used in the budget, a key challenge when switching to accrual

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

OpenAIRE

Nyland, Kari; Pettersen, Inger Johanne

2004-01-01

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

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…

24 CFR 982.157 - Budget and expenditure.

Science.gov (United States)

2010-04-01

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

34 CFR 75.251 - The budget period.

Science.gov (United States)

2010-07-01

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

Intra-operative monitoring of the common peroneal nerve during total knee replacement.

Science.gov (United States)

Unwin, A J; Thomas, M

1994-01-01

We present a method allowing intra-operative monitoring of the common peroneal nerve during total knee arthroplasty using a magnetic stimulator. Previous reports have shown no pre-operative method successful in selecting those patients prone to develop a post-operative palsy. The device, placed beneath the lumbar spine, stimulates the cauda equina; common peroneal nerve function is assessed via the response in extensor digitorum brevis. There is a loss of signal from the nerve with the use of a tourniquet 25 min following its application. The protocol therefore requires that a tourniquet is used at least only for fixation of the prosthetic components. The method is quick, safe, non-invasive and reproducible, and is of use both in at-risk patients and in research work. Images Figure 6. PMID:7837197

Collection assessment and acquisitions budgets

CERN Document Server

Lee, Sul H

2013-01-01

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

Implementing Site-based Budgeting.

Science.gov (United States)

Sielke, Catherine C.

2001-01-01

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

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

Science.gov (United States)

2011-11-07

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

Impact of short-lived non-CO2 mitigation on carbon budgets for stabilizing global warming

International Nuclear Information System (INIS)

Rogelj, Joeri; Riahi, Keywan; Meinshausen, Malte; Schaeffer, Michiel; Knutti, Reto

2015-01-01

Limiting global warming to any level requires limiting the total amount of CO 2 emissions, or staying within a CO 2 budget. Here we assess how emissions from short-lived non-CO 2 species like methane, hydrofluorocarbons (HFCs), black-carbon, and sulphates influence these CO 2 budgets. Our default case, which assumes mitigation in all sectors and of all gases, results in a CO 2 budget between 2011–2100 of 340 PgC for a >66% chance of staying below 2°C, consistent with the assessment of the Fifth Assessment Report of the Intergovernmental Panel on Climate Change. Extreme variations of air-pollutant emissions from black-carbon and sulphates influence this budget by about ±5%. In the hypothetical case of no methane or HFCs mitigation—which is unlikely when CO 2 is stringently reduced—the budgets would be much smaller (40% or up to 60%, respectively). However, assuming very stringent CH 4 mitigation as a sensitivity case, CO 2 budgets could be 25% higher. A limit on cumulative CO 2 emissions remains critical for temperature targets. Even a 25% higher CO 2 budget still means peaking global emissions in the next two decades, and achieving net zero CO 2 emissions during the third quarter of the 21st century. The leverage we have to affect the CO 2 budget by targeting non-CO 2 diminishes strongly along with CO 2 mitigation, because these are partly linked through economic and technological factors. (letter)

42 CFR 441.472 - Budget methodology.

Science.gov (United States)

2010-10-01

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

40 CFR 35.9035 - Budget period.

Science.gov (United States)

2010-07-01

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

Defense: FY2017 Budget Request, Authorization, and Appropriations

Science.gov (United States)

2016-04-12

adjusted the limits on defense and non-defense spending —each time adjusting only the limits for the two succeeding years. 13 Nevertheless, each of... employee hour worked . The Bureau of Labor Statistics reports the ECI which is computed from compensation cost data collected from a sample of jobs...with $9.6 billion in mandatory spending , brought the Administration’s total FY2017 National Defense budget request to $619.5 billion. In shaping the

Operations program plan: Revision 3

International Nuclear Information System (INIS)

1988-07-01

This document, the Operations Program Plan (OPP), has been developed as the seven-year master plan for operation of WIPP. The OPP was authorized by the Albuquerque Field Office of the Department of Energy (DOE-AL) and that organization's WIPP Project Office (DOE-WPO) in Carlsbad, New Mexico. The OPP is the directive from the DOE-WPO Project Manager as to how the WIPP is to be managed, operated, and administered. As the top tier management document for WIPP, the OPP establishes organizational responsibilities and an organizational structure for the Waste Isolation Division (WID) of Westinghouse Electric Corporation. The OPP sets policy and tone for conducting WIPP operations; it requires and specifically authorizes implementing documents (e.g., manuals). It has also proven instrumental in the budgeting and planning process, most particularly in expediting the preparation of specific budgets and detailed schedules for each of the numerous work packages. The OPP is also used to communicate information about WIPP operations

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

Directory of Open Access Journals (Sweden)

CRISTINEL ICHIM

2016-06-01

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

Energetic Analysis of Poultry Processing Operations

Directory of Open Access Journals (Sweden)

Simeon Olatayo JEKAYINFA

2007-01-01

Full Text Available Energy audit of three poultry processing plants was conducted in southwestern Nigeria. The plants were grouped into three different categories based on their production capacities. The survey involved all the five easily defined unit operations utilized by the poultry processing industry and the experimental design allowed the energy consumed in each unit operation to be measured. The results of the audit revealed that scalding & defeathering is the most energy intensive unit operation in all the three plant categories, averagely accounting for about 44% of the total energy consumption in the processing plants. Other processing operations consuming energy in the following order are eviscerating (17.5%, slaughtering (17%, washing & chilling (16% and packing (6%. The results of the study clearly indicated that the least mechanized of the plants consumed the highest energy (50.36 MJ followed by the semi-mechanized plant (28.04 MJ and the most mechanized plant (17.83 MJ. The energy audits have provided baseline information needed for carrying out budgeting, forecasting energy requirements and planning plant expansion in the poultry processing industries in the study area.

Budget-makers and health care systems.

Science.gov (United States)

White, Joseph

2013-10-01

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

12 CFR 917.8 - Budget preparation.

Science.gov (United States)

2010-01-01

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

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

International Nuclear Information System (INIS)

Anon.

1990-01-01

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

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...

Budget 2002: business taxation measures

OpenAIRE

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

2002-01-01

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

Proposal of a Budget-Friendly Camera Holder for Endoscopic Ear Surgery.

Science.gov (United States)

Ozturan, Orhan; Yenigun, Alper; Aksoy, Fadlullah; Ertas, Burak

2018-01-01

Endoscopic ear surgery (EES) is increasingly a preferred technique in otologic society. It offers excellent visualization of the anatomical structures directly and behind the corners with variable angled telescopes. It also provides reduced operative morbidity due to being able to perform surgical interventions with less invasive approaches. Operative preparation and setup time and cost of endoscopy system are less expensive compared with surgical microscopes. On the other hand, the main disadvantage of EES is that the surgery has to be performed with 1 single hand. It is certainly restrictive for an ear surgeon who has been operating with 2 hands under otologic microscopic views for years and certainly requires a learning period and perseverance. Holding the endoscope by a second surgeon is not executable because of insufficient surgical space.Endoscope/camera holders have been developed for those who need the comfort and convenience afforded by double-handed microscopic ear surgery. An ideal endoscope holder should be easy-to-set up, easily controlled, providing a variety of angled views, allowing the surgeon to operate with 2 hands and, budget-friendly. In this article, a commercially available 11-inch magic arm camera holder is proposed by the authors to be used in EES due to its versatile, convenient, and budget-friendly features. It allows 2-handed EES through existing technology and is affordable for surgeons looking for a low-cost and practical solution.

Mask characterization for critical dimension uniformity budget breakdown in advanced extreme ultraviolet lithography

Science.gov (United States)

Nikolsky, Peter; Strolenberg, Chris; Nielsen, Rasmus; Nooitgedacht, Tjitte; Davydova, Natalia; Yang, Greg; Lee, Shawn; Park, Chang-Min; Kim, Insung; Yeo, Jeong-Ho

2013-04-01

As the International Technology Roadmap for Semiconductors critical dimension uniformity (CDU) specification shrinks, semiconductor companies need to maintain a high yield of good wafers per day and high performance (and hence market value) of finished products. This cannot be achieved without continuous analysis and improvement of on-product CDU as one of the main drivers for process control and optimization with better understanding of main contributors from the litho cluster: mask, process, metrology and scanner. We will demonstrate a study of mask CDU characterization and its impact on CDU Budget Breakdown (CDU BB) performed for advanced extreme ultraviolet (EUV) lithography with 1D (dense lines) and 2D (dense contacts) feature cases. We will show that this CDU contributor is one of the main differentiators between well-known ArFi and new EUV CDU budgeting principles. We found that reticle contribution to intrafield CDU should be characterized in a specific way: mask absorber thickness fingerprints play a role comparable with reticle CDU in the total reticle part of the CDU budget. Wafer CD fingerprints, introduced by this contributor, may or may not compensate variations of mask CDs and hence influence on total mask impact on intrafield CDU at the wafer level. This will be shown on 1D and 2D feature examples. Mask stack reflectivity variations should also be taken into account: these fingerprints have visible impact on intrafield CDs at the wafer level and should be considered as another contributor to the reticle part of EUV CDU budget. We also observed mask error enhancement factor (MEEF) through field fingerprints in the studied EUV cases. Variations of MEEF may play a role towards the total intrafield CDU and may need to be taken into account for EUV lithography. We characterized MEEF-through-field for the reviewed features, with results herein, but further analysis of this phenomenon is required. This comprehensive approach to quantifying the mask part of

Fiscal Year 2010 Budget Request. Summary Justification

Science.gov (United States)

2009-05-01

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

7 CFR 1744.63 - The telephone loan budget.

Science.gov (United States)

2010-01-01

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

Payroll Operational Data Store

Data.gov (United States)

Social Security Administration — The Payroll ODS will provide a single repository of payroll data to produce accurate and timely financial reports to support operating, budget, and policy decisions.

A carbon isotope budget for an anoxic marine sediment

International Nuclear Information System (INIS)

Boehme, S.E.; Blair, N.E.

1991-01-01

A carbon isotope budget has been determined for the coastal marine site, Cape Lookout Bight, NC. Isotope measurements of methane and σCO 2 fluxing out and buried in these sediments were applied to previously measured flux data (Martens et al., in press) to predict the isotopic composition of the incoming metabolizable organic matter. Methane leaves the sediment predominantly via ebullition with an isotopic composition of -60 per mil. Less than 2% of the methane produced is buried with an average diffusional flux value of -17 per mil and a burial value of +11 per mil. The isotope budget predicts a metabolizable organic carbon isotope signature of -19.3 per mil which is in excellent agreement with the measured total organic carbon value of -19.2 ± 0.3 per mil implying that the dominant remineralization processes have been identified

The carbon budget of California

International Nuclear Information System (INIS)

Potter, Christopher

2010-01-01

The carbon budget of a region can be defined as the sum of annual fluxes of carbon dioxide (CO 2 ) and methane (CH 4 ) greenhouse gases (GHGs) into and out of the regional surface coverage area. According to the state government's recent inventory, California's carbon budget is presently dominated by 115 MMTCE per year in fossil fuel emissions of CO 2 (>85% of total annual GHG emissions) to meet energy and transportation requirements. Other notable (non-ecosystem) sources of carbon GHG emissions in 2004 were from cement- and lime-making industries (7%), livestock-based agriculture (5%), and waste treatment activities (2%). The NASA-CASA (Carnegie Ames Stanford Approach) simulation model based on satellite observations of monthly vegetation cover (including those from the Moderate Resolution Imaging Spectroradiometer, MODIS) was used to estimate net ecosystem fluxes and vegetation biomass production over the period 1990-2004. California's annual NPP for all ecosystems in the early 2000s (estimated by CASA at 120 MMTCE per year) was roughly equivalent to its annual fossil fuel emission rates for carbon. However, since natural ecosystems can accumulate only a small fraction of this annual NPP total in long-term storage pools, the net ecosystem sink flux for atmospheric carbon across the state was estimated at a maximum rate of about 24 MMTCE per year under favorable precipitation conditions. Under less favorable precipitation conditions, such as those experienced during the early 1990s, ecosystems statewide were estimated to have lost nearly 15 MMTCE per year to the atmosphere. Considering the large amounts of carbon estimated by CASA to be stored in forests, shrublands, and rangelands across the state, the importance of protection of the natural NPP capacity of California ecosystems cannot be overemphasized.

Budgeting in an imaging Department

International Nuclear Information System (INIS)

Nyalla, A. M.

2006-01-01

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

Radiation Budget Instrument (RBI) for JPSS-2

Science.gov (United States)

Georgieva, Elena; Priestley, Kory; Dunn, Barry; Cageao, Richard; Barki, Anum; Osmundsen, Jim; Turczynski, Craig; Abedin, Nurul

2015-01-01

Radiation Budget Instrument (RBI) will be one of five instruments flying aboard the JPSS-2 spacecraft, a polar-orbiting sun-synchronous satellite in Low Earth Orbit. RBI is a passive remote sensing instrument that will follow the successful legacy of the Clouds and Earth's Radiant Energy System (CERES) instruments to make measurement of Earth's short and longwave radiation budget. The goal of RBI is to provide an independent measurement of the broadband reflected solar radiance and Earth's emitted thermal radiance by using three spectral bands (Shortwave, Longwave, and Total) that will have the same overlapped point spread function (PSF) footprint on Earth. To ensure precise NIST-traceable calibration in space the RBI sensor is designed to use a visible calibration target (VCT), a solar calibration target (SCT), and an infrared calibration target (ICT) containing phase change cells (PCC) to enable on-board temperature calibration. The VCT is a thermally controlled integrating sphere with space grade Spectralon covering the inner surface. Two sides of the sphere will have fiber-coupled laser diodes in the UV to IR wavelength region. An electrical substitution radiometer on the integrating sphere will monitor the long term stability of the sources and the possible degradation of the Spectralon in space. In addition the radiometric calibration operations will use the Spectralon diffusers of the SCT to provide accurate measurements of Solar degradation. All those stable on-orbit references will ensure that calibration stability is maintained over the RBI sensor lifetime. For the preflight calibration the RBI will view five calibration sources - two integrating spheres and three CrIS (Cross-track Infrared Sounder ) -like blackbodies whose outputs will be validated with NIST calibration approach. Thermopile are the selected detectors for the RBI. The sensor has a requirement to perform lunar calibration in addition to solar calibration in space in a way similar to CERES

Power budget analysis of image-plane storage in spectral hole-burning materials

International Nuclear Information System (INIS)

Neifeld, M.A.; Randall Babbitt, W.; Krishna Mohan, R.; Craig, A.E.

2004-01-01

We analyze the power requirements of a volumetric storage system based on hole-burning materials. We consider an image-plane architecture that uses ultra-fine wavelength addressing. We perform an optimization study in which hole-depth, material thickness, and spot size are selected to minimize the system power budget. We find that a data rate of 10 Gbps and a latency of 10 μs can be achieved in a read-once system based on Eu-YSO with a total power budget of only 23 mW. The same material system designed to tolerate 1000 read cycles would require only a factor of 15 increase in power

CEA budget in 1982

Energy Technology Data Exchange (ETDEWEB)

1981-12-01

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

Does pre-operative psychological distress affect patient satisfaction after primary total hip arthroplasty?

Directory of Open Access Journals (Sweden)

Nolan John

2011-06-01

Full Text Available Abstract Background There are concerns that pre-operative psychological distress might be associated with reduced patient satisfaction after total hip replacement (THR. Methods We investigated this in a multi-centre prospective study between January 1999 and January 2002. We dichotomised the patients into the mentally distressed (MHS ≤ 56 and the not mentally distressed (MHS > 56 groups based on their pre-operative Mental Health Score (MHS of SF36. Results 448 patients (340 not distressed and 108 distressed completed the patient satisfaction survey. Patient satisfaction rate at five year was 96.66% (415/448. There was no difference in patient satisfaction or willingness to have the surgery between the two groups. None of pre-operative variables predicted five year patient satisfaction in logistic regression. Conclusions Patient satisfaction after surgery may not be adversely affected by pre-operative psychological distress.

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

OpenAIRE

Dan Tudor LAZĂR; Adrian Mihai INCEU

2004-01-01

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

Global Carbon Budget 2017

Science.gov (United States)

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

2018-03-01

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

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

Science.gov (United States)

Simmons, Cynthia V.

2012-01-01

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

The importance of biomass net uptake for a trace metal budget in a forest stand in north-eastern France

International Nuclear Information System (INIS)

Gandois, L.; Nicolas, M.; VanderHeijden, G.; Probst, A.

2010-01-01

The trace metal (TM: Cd, Cu, Ni, Pb and Zn) budget (stocks and annual fluxes) was evaluated in a forest stand (silver fir, Abies alba Miller) in north-eastern France. Trace metal concentrations were measured in different tree compartments in order to assess TM partitioning and dynamics in the trees. Inputs included bulk deposition, estimated dry deposition and weathering. Outputs were leaching and biomass exportation. Atmospheric deposition was the main input flux. The estimated dry deposition accounted for about 40% of the total trace metal deposition. The relative importance of leaching (estimated by a lumped parameter water balance model, BILJOU) and net biomass uptake (harvesting) for ecosystem exportation depended on the element. Trace metal distribution between tree compartments (stem wood and bark, branches and needles) indicated that Pb was mainly stored in the stem, whereas Zn and Ni, and to a lesser extent Cd and Cu, were translocated to aerial parts of the trees and cycled in the ecosystem. For Zn and Ni, leaching was the main output flux (> 95% of the total output) and the plot budget (input-output) was negative, whereas for Pb the biomass net exportation represented 60% of the outputs and the budget was balanced. Cadmium and Cu had intermediate behaviours, with 18% and 30% of the total output relative to biomass exportation, respectively, and the budgets were negative. The net uptake by biomass was particularly important for Pb budgets, less so for Cd and Cu and not very important for Zn and Ni in such forest stands.

The importance of biomass net uptake for a trace metal budget in a forest stand in north-eastern France.

Science.gov (United States)

Gandois, L; Nicolas, M; VanderHeijden, G; Probst, A

2010-11-01

The trace metal (TM: Cd, Cu, Ni, Pb and Zn) budget (stocks and annual fluxes) was evaluated in a forest stand (silver fir, Abies alba Miller) in north-eastern France. Trace metal concentrations were measured in different tree compartments in order to assess TM partitioning and dynamics in the trees. Inputs included bulk deposition, estimated dry deposition and weathering. Outputs were leaching and biomass exportation. Atmospheric deposition was the main input flux. The estimated dry deposition accounted for about 40% of the total trace metal deposition. The relative importance of leaching (estimated by a lumped parameter water balance model, BILJOU) and net biomass uptake (harvesting) for ecosystem exportation depended on the element. Trace metal distribution between tree compartments (stem wood and bark, branches and needles) indicated that Pb was mainly stored in the stem, whereas Zn and Ni, and to a lesser extent Cd and Cu, were translocated to aerial parts of the trees and cycled in the ecosystem. For Zn and Ni, leaching was the main output flux (>95% of the total output) and the plot budget (input-output) was negative, whereas for Pb the biomass net exportation represented 60% of the outputs and the budget was balanced. Cadmium and Cu had intermediate behaviours, with 18% and 30% of the total output relative to biomass exportation, respectively, and the budgets were negative. The net uptake by biomass was particularly important for Pb budgets, less so for Cd and Cu and not very important for Zn and Ni in such forest stands. Copyright © 2010 Elsevier B.V. All rights reserved.

Does state budget pressure matter for uncompensated care spending in hospitals? Findings from Texas and California.

Science.gov (United States)

Chang, Jongwha; Patel, Isha; Suh, Won S; Lin, Hsien-Chang; Kim, Sunjung; Balkrishnan, Rajesh

2012-01-01

This study examined the impact of state budget cuts on uncompensated care at general acute care hospital organizations. This study capitalized on the variations in the states of Texas and California to form a natural experiment testing the joint impact of budget cut status on uncompensated care costs, as well as specific charity care costs and bad debt expenses from indigent patients. Budget cuts in the state of Texas occurred in the year 2004. Information was obtained from the Texas Department of Health and the California Department of Health Services regarding financial characteristics of hospitals and from the American Hospital Directory annual survey regarding organizational characteristics of hospitals. We created three dependent variables: R(UC) (the ratio of total uncompensated care costs to gross patient revenue), R(CC) (the ratio of charity care to total patient revenue) and R(BD) (the ratio of bad debt expenses to gross patient revenue). Using a two-period panel data set and individual hospital fixed effects, we captured hospital uncompensated care spending that could also have influenced budget cut status. Additionally, the impact of the state budget cut status on hospitals' uncompensated care spending, charity care spending and bad debt expenses was also estimated using the similar methodology. In this study, we included 416 (in Texas) and 352 (in California) public, not-for-profit (NFP) and for-profit (FP) hospitals that completed the annual survey during the study period 2002-2005. For the state of Texas, results from the fixed effect model confirmed that the year 2005 was directly related to increased R(UC) and R(CC) . The coefficients of 2005 were significantly and positively associated with R(UC) (0.43, p budget cut pressure on uncompensated care provided in Texas general acute care hospitals. Copyright © 2012 John Wiley & Sons, Ltd.

NCTN Budget

Science.gov (United States)

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

Nitrogen emission and deposition budget in West and Central Africa

International Nuclear Information System (INIS)

Galy-Lacaux, C; Delon, C

2014-01-01

Atmospheric nitrogen depends on land surface exchanges of nitrogen compounds. In Sub Saharan Africa, deposition and emission fluxes of nitrogen compounds are poorly quantified, and are likely to increase in the near future due to land use change and anthropogenic pressure. This work proposes an estimate of atmospheric N compounds budget in West and Central Africa, along an ecosystem transect, from dry savanna to wet savanna and forest, for years 2000−2007. The budget may be considered as a one point in time budget, to be included in long term studies as one of the first reference point for Sub Saharan Africa. Gaseous dry deposition fluxes are estimated by considering N compounds concentrations measured in the frame of the IDAF network (IGAC/DEBITS/AFrica) at the monthly scale and modeling of deposition velocities at the IDAF sites, taking into account the bi directional exchange of ammonia. Particulate dry deposition fluxes are calculated using the same inferential method. Wet deposition fluxes are calculated from measurements of ammonium and nitrate chemical content in precipitations at the IDAF sites combined with the annual rainfall amount. In terms of emission, biogenic NO emissions are simulated at each IDAF site with a surface model coupled to an emission module elaborated from an artificial neural network equation. Ammonia emissions from volatilization are calculated from literature data on livestock quantity in each country and N content in manure. NO x and NH 3 emission from biomass burning and domestic fires are estimated from satellite data and emission factors. The total budget shows that emission sources of nitrogen compounds are in equilibrium with deposition fluxes in dry and wet savannas, with respectively 7.40 (±1.90) deposited and 9.01 (±3.44) kgN ha −1 yr −1 emitted in dry savanna, 8.38 (±2.04) kgN ha −1 yr −1 deposited and 9.60 (±0.69) kgN ha −1 yr −1 emitted in wet savanna. In forested ecosystems, the total budget is dominated

STUDY CONCERNING THE EXECUTION OF LOCAL BUDGETS REVENUES

Directory of Open Access Journals (Sweden)

Cristinel ICHIM

2013-12-01

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

Radiation budget measurement/model interface

Science.gov (United States)

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

1983-01-01

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

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...

14 CFR 152.323 - Budget revision: Airport development.

Science.gov (United States)

2010-01-01

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

24 CFR 791.405 - Reallocations of budget authority.

Science.gov (United States)

2010-04-01

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

NATURE AND CLASSIFICATION ASPECTS OF LOCAL BUDGET REVENUES

Directory of Open Access Journals (Sweden)

Oksana Vinnytska

2015-11-01

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

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...

Analysis of local budgets revenues in the Republic of Moldova: level, structure and dynamics for 2008-2014 years

Directory of Open Access Journals (Sweden)

Andrei PETROIA

2015-12-01

Full Text Available This paper consist largely of analysis of the local budgets revenues of the Republic of Moldova for the period of 2008-2014. The analysis can not offer many information in dynamics due to the few number of years, but we tried to make an analyze of the situation. Informational support of the work are the laws and regulations of the country; data provided by the Ministry of Finance, National Bureau of Statistics and the literature. The purpose of this paper is to approach each category of income and part of it, the time evolution of local budget revenues over several consecutive years of budget income distribution in the directions of the Republic of Moldova, and analysis of each component of the local budget. In this paper, we have analyzed in dynamics structure in total revenues of local budgets, in national public budget, in state budget and in GDP. The main components analyzed were: tax and non-tax revenues, revenues without grants and transfers, grants and transfers from the state budget. Also we have attracted special attention to direct and indirect taxes, as well as their components.The necessity of this study is to present a clear and concise form of the administrative-territorial units' budget feature, conceptual notions, policies which are reflected on local revenues in Moldova. This paper aims possibility of revising the budget system structure, improve financial relations within it and its evolution, but it does not reflect fully all matters related to the budget system.

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.

Budget Deficits Effects on Economic Growth

Directory of Open Access Journals (Sweden)

L.C.Risti

2013-06-01

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

OPTIMIZING LOCAL BUDGET BALANCING IN ROMANIA

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

40 CFR 96.40 - State trading program budget.

Science.gov (United States)

2010-07-01

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

5 CFR 1320.17 - Information collection budget.

Science.gov (United States)

2010-01-01

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

Budget estimates fiscal year 1995: Volume 10

International Nuclear Information System (INIS)

1994-02-01

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

Budget estimates fiscal year 1995: Volume 10

Energy Technology Data Exchange (ETDEWEB)

1994-02-01

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

7 CFR 1219.53 - Budget and expenses.

Science.gov (United States)

2010-01-01

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

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.

Water Budgets of the Walker River Basin and Walker Lake, California and Nevada

Science.gov (United States)

Lopes, Thomas J.; Allander, Kip K.

2009-01-01

The Walker River is the main source of inflow to Walker Lake, a closed-basin lake in west-central Nevada. The only outflow from Walker Lake is evaporation from the lake surface. Between 1882 and 2008, upstream agricultural diversions resulted in a lake-level decline of more than 150 feet and storage loss of 7,400,000 acre-feet. Evaporative concentration increased dissolved solids from 2,500 to 17,000 milligrams per liter. The increase in salinity threatens the survival of the Lahontan cutthroat trout, a native species listed as threatened under the Endangered Species Act. This report describes streamflow in the Walker River basin and an updated water budget of Walker Lake with emphasis on the lower Walker River basin downstream from Wabuska, Nevada. Water budgets are based on average annual flows for a 30-year period (1971-2000). Total surface-water inflow to the upper Walker River basin upstream from Wabuska was estimated to be 387,000 acre-feet per year (acre-ft/yr). About 223,000 acre-ft/yr (58 percent) is from the West Fork of the Walker River; 145,000 acre-ft/yr (37 percent) is from the East Fork of the Walker River; 17,000 acre-ft/yr (4 percent) is from the Sweetwater Range; and 2,000 acre-ft/yr (less than 1 percent) is from the Bodie Mountains, Pine Grove Hills, and western Wassuk Range. Outflow from the upper Walker River basin is 138,000 acre-ft/yr at Wabuska. About 249,000 acre-ft/yr (64 percent) of inflow is diverted for irrigation, transpired by riparian vegetation, evaporates from lakes and reservoirs, and recharges alluvial aquifers. Stream losses in Antelope, Smith, and Bridgeport Valleys are due to evaporation from reservoirs and agricultural diversions with negligible stream infiltration or riparian evapotranspiration. Diversion rates in Antelope and Smith Valleys were estimated to be 3.0 feet per year (ft/yr) in each valley. Irrigated fields receive an additional 0.8 ft of precipitation, groundwater pumpage, or both for a total applied-water rate

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…

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.

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

Science.gov (United States)

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

2012-01-01

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

Budget Options

National Research Council Canada - National Science Library

2001-01-01

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

Stress Analysis in Managing the Region’s Budget Risks

Directory of Open Access Journals (Sweden)

Natalya Pavlovna Pazdnikova

2014-09-01

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

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

Directory of Open Access Journals (Sweden)

CARLOS SANTISO

2015-09-01

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

Defense.gov Special Report: 2016 Fiscal Budget

Science.gov (United States)

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

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.

40 CFR 96.340 - State trading budgets.

Science.gov (United States)

2010-07-01

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

33 CFR 273.17 - Annual budget request.

Science.gov (United States)

2010-07-01

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

7 CFR 1280.212 - Budget and expenses.

Science.gov (United States)

2010-01-01

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

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.

The carbon budget of the North Sea

NARCIS (Netherlands)

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

2005-01-01

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

42 CFR 441.470 - Service budget elements.

Science.gov (United States)

2010-10-01

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

Global Carbon Budget 2017

Directory of Open Access Journals (Sweden)

C. Le Quéré

2018-03-01

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

Budget estimates, fiscal years 1994--1995

International Nuclear Information System (INIS)

1993-04-01

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

40 CFR 97.340 - State trading budgets.

Science.gov (United States)

2010-07-01

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

Program Budgeting for a Graduate School Library.

Science.gov (United States)

Westerman, Mel

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

Capital Construction Fund Program :: Office of Management and Budget

Science.gov (United States)

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

European Union Budget Politics

DEFF Research Database (Denmark)

Citi, Manuele

2015-01-01

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

FINANCIAL WORKBOOK Quick Reference -Budget Preparation 1 ...

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

Alexandra Eustache

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

40 CFR 97.40 - Trading program budget.

Science.gov (United States)

2010-07-01

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

PEPFAR Investments In Governance And Health Systems Were One-Fifth Of Countries' Budgeted Funds, 2004-14.

Science.gov (United States)

Moucheraud, Corrina; Sparkes, Susan; Nakamura, Yoriko; Gage, Anna; Atun, Rifat; Bossert, Thomas J

2016-05-01

Launched in 2003, the US President's Emergency Plan for AIDS Relief (PEPFAR) is the largest disease-focused assistance program in the world. We analyzed PEPFAR budgets for governance and systems for the period 2004-14 to ascertain whether PEPFAR's stated emphasis on strengthening health systems has been manifested financially. The main outcome variable in our analysis, the first of its kind using these data, was the share of PEPFAR's total annual budget for a country that was designated for governance and systems. The share of planned PEPFAR funding for governance and systems increased from 14.9 percent, on average, in 2004 to 27.5 percent in 2013, but it declined in 2014 to 20.8 percent. This study shows that the size of a country's PEPFAR budget was negatively associated with the share allocated for governance and systems (compared with other budget program areas); it also shows that there was no significant relationship between budgets for governance and systems and HIV prevalence. It is crucial for the global health policy community to better understand how such investments are allocated and used for health systems strengthening. Project HOPE—The People-to-People Health Foundation, Inc.

1999-2003 Shortwave Characterizations of Earth Radiation Budget Satellite (ERBS)/Earth Radiation Budget Experiment (ERBE) Broadband Active Cavity Radiometer Sensors

Science.gov (United States)

Lee, Robert B., III; Smith, George L.; Wong, Takmeng

2008-01-01

From October 1984 through May 2005, the NASA Earth Radiation Budget Satellite (ERBS/ )/Earth Radiation Budget Experiment (ERBE)ERBE nonscanning active cavity radiometers (ACR) were used to monitor long-term changes in the earth radiation budget components of the incoming total solar irradiance (TSI), earth-reflected TSI, and earth-emitted outgoing longwave radiation (OLR). From September1984 through September 1999, using on-board calibration systems, the ERBS/ERBE ACR sensor response changes, in gains and offsets, were determined from on-orbit calibration sources and from direct observations of the incoming TSI through calibration solar ports at measurement precision levels approaching 0.5 W/sq m , at satellite altitudes. On October 6, 1999, the onboard radiometer calibration system elevation drive failed. Thereafter, special spacecraft maneuvers were performed to observe cold space and the sun in order to define the post-September 1999 geometry of the radiometer measurements, and to determine the October 1999-September 2003 ERBS sensor response changes. Analyses of these special solar and cold space observations indicate that the radiometers were pointing approximately 16 degrees away from the spacecraft nadir and on the anti-solar side of the spacecraft. The special observations indicated that the radiometers responses were stable at precision levels approaching 0.5 W/sq m . In this paper, the measurement geometry determinations and the determinations of the radiometers gain and offset are presented, which will permit the accurate processing of the October 1999 through September 2003 ERBE data products at satellite and top-of-the-atmosphere altitudes.

Special Army Reports Prepared by Defense Finance and Accounting Service Indianapolis Operations

National Research Council Canada - National Science Library

Granetto, Paul J; Marsh, Patricia A; Armstrong, Jack L; Wenzel, Paul C; Barnes, Leslie M; Grum, Andrew D; Kleiman, E. E; Baer, Joseph A; Maroska, Chad A; Thompson, Ann L

2007-01-01

.... This is the second in a series of reports related to Army budget execution operations. The first report discussed the transmission of Army budget execution data by the Defense Finance and Accounting Service (DFAS...

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

Science.gov (United States)

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

2012-01-01

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

Patient-specific instrumentation for total knee arthroplasty does not match the pre-operative plan as assessed by intra-operative computer-assisted navigation.

Science.gov (United States)

Scholes, Corey; Sahni, Varun; Lustig, Sebastien; Parker, David A; Coolican, Myles R J

2014-03-01

The introduction of patient-specific instruments (PSI) for guiding bone cuts could increase the incidence of malalignment in primary total knee arthroplasty. The purpose of this study was to assess the agreement between one type of patient-specific instrumentation (Zimmer PSI) and the pre-operative plan with respect to bone cuts and component alignment during TKR using imageless computer navigation. A consecutive series of 30 femoral and tibial guides were assessed in-theatre by the same surgeon using computer navigation. Following surgical exposure, the PSI cutting guides were placed on the joint surface and alignment assessed using the navigation tracker. The difference between in-theatre data and the pre-operative plan was recorded and analysed. The error between in-theatre measurements and pre-operative plan for the femoral and tibial components exceeded 3° for 3 and 17% of the sample, respectively, while the error for total coronal alignment exceeded 3° for 27% of the sample. The present results indicate that alignment with Zimmer PSI cutting blocks, assessed by imageless navigation, does not match the pre-operative plan in a proportion of cases. To prevent unnecessary increases in the incidence of malalignment in primary TKR, it is recommended that these devices should not be used without objective verification of alignment, either in real-time or with post-operative imaging. Further work is required to identify the source of discrepancies and validate these devices prior to routine use. II.

Managing the Cash and Liquidity of the Croatian Budget

OpenAIRE

Anto Bajo

2005-01-01

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

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.

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…

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.

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…

Maintenance, repair and operation (MRO) of shutdown facilities

International Nuclear Information System (INIS)

Kenny, S.

2006-01-01

What level of maintenance does one apply to a shutdown facility? Well it depends on who you ask. Operations staff sees facilities that have completed their useful life cycle as a cost drain while Decommissioning staff sees this as the start of a new life cycle. Based on the decommissioning plan for the particular facility the building could complete another full life cycle while under decommissioning whether it is in storage with surveillance mode or under active decommissioning. This paper will explore how you maintain a facility and systems for many years after its useful life until final decommissioning is completed. When a building is declared redundant, who looks after it until the final decommissioning end state is achieved? At the AECL, Chalk River Labs site the safe shutdown and turnover process is one key element that initiates the decommissioning process. The real trick is orchestrating maintenance, repair and operation plans for a facility that has been poorly invested in during its last years of useful life cycle. To add to that usually shutdowns are prolonged for many years beyond the expected turnover period. During this presentation I will cover what AECL is doing to ensure that the facilities are maintained in a proper state until final decommissioning can be completed. All facilities or systems travel through the same life cycle, design, construction, commissioning, operation, shutdown and demolition. As we all know, nuclear facilities add one more interesting twist to this life cycle called Decommissioning that lands between shutdown and demolition. As a facility nears the shutdown phase, operations staff loose interest in the facility and stop investing in upgrades, repairs and maintenance but continue to invest and focus on maximizing operations. Facility maintenance standards produced by the International Facility Maintenance Association (IFMA) based on a survey done every year state that 2.2% of the total operating costs for the site should be

Budget impact analysis of everolimus for the treatment of hormone receptor positive, human epidermal growth factor receptor-2 negative (HER2-) advanced breast cancer in the United States.

Science.gov (United States)

Xie, Jipan; Diener, Melissa; De, Gourab; Yang, Hongbo; Wu, Eric Q; Namjoshi, Madhav

2013-01-01

To estimate the budget impact of everolimus as the first and second treatment option after letrozole or anastrozole (L/A) failure for post-menopausal women with hormone receptor positive (HR+), human epidermal growth factor receptor-2 negative (HER2-) advanced breast cancer (ABC). Pharmacy and medical budget impacts (2011 USD) were estimated over the first year of everolimus use in HR+, HER2- ABC from a US payer perspective. Epidemiology data were used to estimate target population size. Pre-everolimus entry treatment options included exemestane, fulvestrant, and tamoxifen. Pre- and post-everolimus entry market shares were estimated based on market research and assumptions. Drug costs were based on wholesale acquisition cost. Patients were assumed to be on treatment until progression or death. Annual medical costs were calculated as the average of pre- and post-progression medical costs weighted by the time in each period, adjusted for survival. One-way and two-way sensitivity analyses were conducted to assess the model robustness. In a hypothetical 1,000,000 member plan, 72 and 159 patients were expected to be candidates for everolimus treatment as first and second treatment option, respectively, after L/A failure. The total budget impact for the first year post-everolimus entry was $0.044 per member per month [PMPM] (pharmacy budget: $0.058 PMPM; medical budget: -$0.014 PMPM), assuming 10% of the target population would receive everolimus. The total budget impacts for the first and second treatment options after L/A failure were $0.014 PMPM (pharmacy budget: $0.018; medical budget: -$0.004) and $0.030 PMPM (pharmacy budget: $0.040; medical budget: -$0.010), respectively. Results remained robust in sensitivity analyses. Assumptions about some model input parameters were necessary and may impact results. Increased pharmacy costs for HR+, HER2- ABC following everolimus entry are expected to be partially offset by reduced medical service costs. Pharmacy and total

Regulations of irrigation on regional climate in the Heihe watershed, China, and its implications to water budget

Science.gov (United States)

Zhang, X.

2015-12-01

In the arid area, such as the Heihe watershed in Northwest China, agriculture is heavily dependent on the irrigation. Irrigation suggests human-induced hydro process, which modifies the local climate and water budget. In this study, we simulated the irrigation-induced changes in surface energy/moisture budgets and modifications on regional climate, using the WRF-NoahMP modle with an irrigation scheme. The irrigation scheme was implemented following the roles that soil moisture is assigned a saturated value once the mean soil moisture of all root layers is lower than 70% of fileld capacity. Across the growth season refering from May to September, the simulated mean irrigation amount of the 1181 cropland gridcells is ~900 mm, wihch is close to the field measurments of around 1000 mm. Such an irrigation largely modified the surface energy budget. Due to irrigation, the surface net solar radiation increased by ~76.7 MJ (~11 Wm-2) accouting for ~2.3%, surface latent and senbile heat flux increased by 97.7 Wm-2 and decreased by ~79.7 Wm-2 respectively; and local daily mean surface air temperature was thereby cooling by ~1.1°C. Corresponding to the surface energy changes, wind and circulation were also modified and regional water budget is therefore regulated. The total rainfall in the irrigation area increased due to more moisture from surface. However, the increased rainfall is only ~6.5mm (accounting for ~5% of background rainfall) which is much less than the increased evaporation of ~521.5mm from surface. The ~515mm of water accounting for 57% of total irrigation was transported outward by wind. The other ~385 mm accounting for 43% of total irrigation was transformed to be runoff and soil water. These results suggest that in the Heihe watershed irrigation largely modify local energy budget and cooling surface. This study also implicate that the existing irrigation may waste a large number of water. It is thereby valuable to develope effective irrigation scheme to

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

Science.gov (United States)

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

2016-01-01

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

The CEA budget in 1982

International Nuclear Information System (INIS)

Anon.

1981-01-01

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

CONFIGURATION OF THE BUDGET IN THE “VILLA THEONELIS AGROTOURISM” STRUCTURAL FUNDS INVESTMENT PROJECT

Directory of Open Access Journals (Sweden)

Mariana Rodica ŢÎRLEA

2013-11-01

Full Text Available In order to anticipate the future of an investment project, we must understand the past and present of an enterprise. The income and expenses budget in an investment project, is drafted based on the enterprise’s historical data, carrying out all the profitability calculations on existing cash flows, supporting an anticipation, a full forecast of all the elements targeting the future investment project. The budget is an operational plan, a planning and control tool, based on knowledge. The financial projections are aimed at three or five years timeframes and they include the company’s revenue and expenditure forecasting, taking into account the need for capital coming from the company’s own sources, additional capital needs and the financing methods, based on professional judgment that scientifically calculates the expected efficiency. The procedure for having an investment project approved implies the existence of a typical documentation, involving, besides the financing request, the drafting of an income and expenses budget, for a 3 to 5 years timeframe.

Analysis of Budget deficit in Romania during 2000-2013

OpenAIRE

Moraru Camelia; Popovici Norina

2014-01-01

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

Cost reduction by using budgeting via the Kaizen method

OpenAIRE

Dorina Budugan; Iuliana Georgescu

2009-01-01

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

The budget between transportation and accumulation of organic carbon and total nitrogen in black soil at a sloping farmland

International Nuclear Information System (INIS)

Fang Huajun; Zhang Xiaoping; Liang Aizhen

2006-01-01

Based on the rate of soil redistribution at a sloping farmland using 137 Cs tracer technique and spatial variation of soil organic carbon (SOC) and total nitrogen (TN), the spatial distribution of SOC and TN loss and the budget between transportation and accumulation for recently 50 years was calculated. The results showed that the rate of soil redistribution ranged from -24.61 t/hm 2 /a to 33.56 t/hm 2 /a, most of study area was in medium and weakly erosion phase and accounted for 83.66%; and the area of soil deposition accounted for 15.62%; The variation of the loss of SOC and TN was consistent with that of soil redistribution, shoulder-slope had the most serious loss with the rate of 407.57 kg/hm 2 /a for SOC and 39.94 kg/hm 2 /a for TN, back-slope and summit had the secondly loss with the average rate of 244.2 kg/hm 2 /a for SOC and -20.56 kg/hm 2 /a for TN. For the whole area, relative loss of SOC and TN more than 50% accounted for 10.45% and 11.21%, respectively; The net loss of sediment in the study area was 45.54 t/a for recent 48 years, among which SOC and TN were 612.62 kg/a and 47.20 kg/a, respectively, which was 52% more than that of without consideration of the enrichment of sediment on soil organic matter. (authors)

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

African Journals Online (AJOL)

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

The interaction between motivational disposition and participative budgeting

DEFF Research Database (Denmark)

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

2011-01-01

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

Spatiotemporal Variability of Turbulence Kinetic Energy Budgets in the Convective Boundary Layer over Both Simple and Complex Terrain

Energy Technology Data Exchange (ETDEWEB)

Rai, Raj K. [Pacific Northwest National Laboratory, Richland, Washington; Berg, Larry K. [Pacific Northwest National Laboratory, Richland, Washington; Pekour, Mikhail [Pacific Northwest National Laboratory, Richland, Washington; Shaw, William J. [Pacific Northwest National Laboratory, Richland, Washington; Kosovic, Branko [National Center for Atmospheric Research, Boulder, Colorado; Mirocha, Jeffrey D. [Lawrence Livermore National Laboratory, Livermore, California; Ennis, Brandon L. [Sandia National Laboratories, Albuquerque, New Mexico

2017-12-01

The assumption of sub-grid scale (SGS) horizontal homogeneity within a model grid cell, which forms the basis of SGS turbulence closures used by mesoscale models, becomes increasingly tenuous as grid spacing is reduced to a few kilometers or less, such as in many emerging high-resolution applications. Herein, we use the turbulence kinetic energy (TKE) budget equation to study the spatio-temporal variability in two types of terrain—complex (Columbia Basin Wind Energy Study [CBWES] site, north-eastern Oregon) and flat (ScaledWind Farm Technologies [SWiFT] site, west Texas) using the Weather Research and Forecasting (WRF) model. In each case six-nested domains (three domains each for mesoscale and large-eddy simulation [LES]) are used to downscale the horizontal grid spacing from 10 km to 10 m using the WRF model framework. The model output was used to calculate the values of the TKE budget terms in vertical and horizontal planes as well as the averages of grid cells contained in the four quadrants (a quarter area) of the LES domain. The budget terms calculated along the planes and the mean profile of budget terms show larger spatial variability at CBWES site than at the SWiFT site. The contribution of the horizontal derivative of the shear production term to the total production shear was found to be 45% and 15% of the total shear, at the CBWES and SWiFT sites, respectively, indicating that the horizontal derivatives applied in the budget equation should not be ignored in mesoscale model parameterizations, especially for cases with complex terrain with <10 km scale.

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

Science.gov (United States)

2010-04-01

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

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

Science.gov (United States)

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

2018-01-01

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

Industry's 1996 U.S. budgets rise for second year in a row

International Nuclear Information System (INIS)

Beck, R.J.

1996-01-01

This is a compilation of information on the estimated expenditures for the US oil and gas industry for 1996. It is broken down into budget categories such as exploration and development, marketing, pipeline construction, refining, petrochemicals. It also categorizes the expenditures into domestic and foreign operations. In addition, this paper does provide some historical trends in the various expenditure items

Sediment Budget Analysis; Masonboro Inlet, North Carolina

Science.gov (United States)

2017-08-15

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

Does National Culture Impact Capital Budgeting Systems?

OpenAIRE

Peter J. Graham; Milind Sathye

2017-01-01

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

Specific problems in Kozloduy municipality, concerning NPP operation and decommissioning

International Nuclear Information System (INIS)

Pironkova, L.

2000-01-01

The only nuclear power plant in Bulgaria, which operates for 25 years is located in Kozloduy. Kozloduy municipality is situated in the northern part of Danube plane, includes the administrative center and four villages. It is 200 km far from Sofia and 80 km from the regional center Vratza. The Kozloduy NPP operates 6 units of total capacity 3760 MW, producing more than 40% of the electricity needs in Bulgaria. Settled and recurring problems of the municipality are related to economic, geographical, demographic and administration issues. Future problems will be related to forthcoming reactor shutdown and decommissioning. This involves economic problems, possible bankruptcies of local firms servicing the NPP, decreasing budget and living standard, expected restrictions of social programs, increasing unemployment, possible changes in demographic structure of population

40 CFR 45.140 - Budget and project period.

Science.gov (United States)

2010-07-01

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

A Well-Designed Budget Yields Long-Term Rewards.

Science.gov (United States)

Pinola, Mary; Knirk, Frederick G.

1984-01-01

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

40 CFR 52.2424 - Motor vehicle emissions budgets.

Science.gov (United States)

2010-07-01

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

Using tracer-based sediment budgets to quantify erosion and deposition within harvested forests in south-east NSW, Australia

International Nuclear Information System (INIS)

Wallbrink, P.J.; Roddy, B.P.; Olley, J.M.

1998-01-01

Full text: The total impact of forest operations on the store of soil material within harvested coupes can be difficult to quantify. A study was recently undertaken in a small (∼12 ha) basin near Bombala, south-east NSW to measure both the net amount of soil erosion from the basin, and the redistribution of eroded soils and sediments within it. The dry sclerophyll study area was divided into several distinct elements: log landings, snig tacks, general harvest area (GHA), cross banks, and the filter strip of native vegetation left adjacent to the major streamline Measurements of two radionuclide tracers ( 137 Cs and 210 Pb-excess) in each of these locations were then integrated into budgets describing the movement of soil within and between the various landscape elements. The 137 Cs budget showed that no net loss of soil material had occurred from within the study area, with retention of 109 ± 14 %. Conversely, the 210 Pb-excess budget showed a total retention of 78 ± 12 %. The deficit of 2 10 Pb compared to that of 137 Cs was explained by a combination of analytical and sampling uncertainties, losses of 2 10 Pb associated with combustion and/or transport of litter and organic matter from the site, and some small loss of surface soil (to a depth of 2 mm). However, no evidence of surface-derived topsoil material was found in sediments currently being transported from the site. Both tracer budgets showed that a net loss of soil from the snig tracks and log landings had occurred. This was quantified to be 28 ± 13 mm and 48 ± 29 mm depth from these land forms respectively. Up to 30 % of this loss could be directly attributable to the creation of the cross banks by bulldozer blading. The remainder was associated with mechanical losses due to export on truck tyres and bark, dust during the dry summer harvesting phase, and losses associated with sheet and rill erosion during storm events over the intervening years. Soil material eroded from the log landings was

10 CFR 434.602 - Determination of the annual energy budget.

Science.gov (United States)

2010-01-01

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

Political Broker and Budget Mafia in Indonesian Parliament

Directory of Open Access Journals (Sweden)

Moh. Ilham A. Hamudy

2014-09-01

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

ON THE ESSENCE AND EFFICIENCY OF PROGRAMME BUDGETING

Directory of Open Access Journals (Sweden)

Andrei PETROIA

2017-12-01

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

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.

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),...

The uncertainty budget in pharmaceutical industry

DEFF Research Database (Denmark)

Heydorn, Kaj

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

Budget Brief: 2015 Proposed Budget Milwaukee Public Schools

Science.gov (United States)

Allen, Vanessa; Chapman, Anne; Henken, Rob

2014-01-01

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

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

Directory of Open Access Journals (Sweden)

Dan Tudor LAZĂR

2004-06-01

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

Budget reforms in times of austerity

DEFF Research Database (Denmark)

Kristiansen, Mads Bøge

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

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

Science.gov (United States)

2009-06-01

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

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

Science.gov (United States)

New America Foundation, 2012

2012-01-01

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

Five countries pioneering accrual budgeting and accounting in central government

NARCIS (Netherlands)

Dees, M.; Neelissen, P.A.

2004-01-01

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

Total-variation based velocity inversion with Bregmanized operator splitting algorithm

Science.gov (United States)

Zand, Toktam; Gholami, Ali

2018-04-01

Many problems in applied geophysics can be formulated as a linear inverse problem. The associated problems, however, are large-scale and ill-conditioned. Therefore, regularization techniques are needed to be employed for solving them and generating a stable and acceptable solution. We consider numerical methods for solving such problems in this paper. In order to tackle the ill-conditioning of the problem we use blockiness as a prior information of the subsurface parameters and formulate the problem as a constrained total variation (TV) regularization. The Bregmanized operator splitting (BOS) algorithm as a combination of the Bregman iteration and the proximal forward backward operator splitting method is developed to solve the arranged problem. Two main advantages of this new algorithm are that no matrix inversion is required and that a discrepancy stopping criterion is used to stop the iterations, which allow efficient solution of large-scale problems. The high performance of the proposed TV regularization method is demonstrated using two different experiments: 1) velocity inversion from (synthetic) seismic data which is based on Born approximation, 2) computing interval velocities from RMS velocities via Dix formula. Numerical examples are presented to verify the feasibility of the proposed method for high-resolution velocity inversion.

Linking Planning and Budgeting through Business Process Redesign.

Science.gov (United States)

Inman, Marianne E.

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

40 CFR 52.244 - Motor vehicle emissions budgets.

Science.gov (United States)

2010-07-01

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

SOME ASPECTS OF STATE BUDGET

Directory of Open Access Journals (Sweden)

VEZURE OANA SABINA

2011-09-01

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

Generic Advertising Optimum Budget for Iran’s Milk Industry

Directory of Open Access Journals (Sweden)

H. Shahbazi

2016-05-01

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

Zero Based Budgeting for Voc Ed

Science.gov (United States)

Chuang, Ying C.

1977-01-01

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

Measuring the Total Economic Value of State-Funded Higher Education in Iowa

OpenAIRE

Swenson, David A.

2011-01-01

This is an evaluation of the statewide total economic value of state-funded higher education in Iowa. The analysis is based on Fiscal Year 2010 final budgeted values for Iowa's three Board of Regents universities and their teaching hospital, as well as the state's 15 community colleges. Final budget year data were obtained from the respective state universities' web sites, from the Board of Regents, and from the Annual Condition of Iowa's Community Colleges, 2010, report published by the Iowa...

Analysis of Health Sector Budget of Nepal.

Science.gov (United States)

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

2014-01-01

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

Monitoring total endotoxin and (1 --> 3)-beta-D-glucan at the air exhaust of concentrated animal feeding operations.

Science.gov (United States)

Yang, Xufei; Wang, Xinlei; Zhang, Yuanhui; Lee, Jongmin; Su, Jingwei; Gates, Richard S

2013-10-01

Mitigation of bioaerosol emissions from concentrated animal feeding operations (CAFOs) demands knowledge of bioaerosol concentrations feeding into an end-of-pipe air treatment process. The aim of this preliminary study was to measure total endotoxin and (1 --> 3)-beta-glucan concentrations at the air exhaust of 18 commercial CAFOs and to examine their variability with animal operation type (swine farrowing, swine gestation, swine weaning, swine finishing, manure belt laying hen, and tom turkey) and season (cold, mild, and hot). The measured airborne concentrations of total endotoxin ranged from 98 to 23,157 endotoxin units (EU)/m3, and the airborne concentrations of total (1 --> 3)-beta-D-glucan ranged from 2.4 to 537.9 ng/m3. Animal operation type in this study had a significant effect on airborne concentrations of total endotoxin and (1 --> 3)-beta-D-glucan but no significant effect on their concentrations in total suspended particulate (TSP). Both endotoxin and (1 --> 3)-beta-D-glucan attained their highest airborne concentrations in visited tom turkey buildings. Comparatively, season had no significant effect on airborne concentrations of total endotoxin or (1 --> 3)-beta-D-glucan. Endotoxin and (1 --> 3)-beta-glucan concentrations in TSP dust appeared to increase as the weather became warmer, and this seasonal effect was significant in swine buildings. Elevated indoor temperatures in the hot season were considered to facilitate the growth and propagation of bacteria and fungi, thus leading to higher biocomponent concentrations in TSP.

50 CFR 600.125 - Budgeting, funding, and accounting.

Science.gov (United States)

2010-10-01

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

20 CFR 1001.122 - Reporting and budget requirements.

Science.gov (United States)

2010-04-01

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

Energy budget and propagation of faults via shearing and opening using work optimization

Science.gov (United States)

Madden, Elizabeth H.; Cooke, Michele L.; McBeck, Jessica

2017-08-01

We present numerical models of faults propagating by work optimization in a homogeneous medium. These simulations allow quantification and comparison of the energy budgets of fault growth by shear versus tensile failure. The energy consumed by growth of a fault, Wgrow, propagating by in-line shearing is 76% of the total energy associated with that growth, while 24% is spent on frictional work during propagation. Wgrow for a fault propagating into intact rock by tensile failure, at an angle to the parent fault, consumes 60% of the work budget, while only 6% is consumed by frictional work associated with propagation. Following the conservation of energy, this leaves 34% of the energy budget available for other activities and suggests that out-of-plane propagation of faults in Earth's crust may release energy for other processes, such as permanent damage zone formation or rupture acceleration. Comparison of these estimates of Wgrow with estimates of the critical energy release rate and earthquake fracture energy at several scales underscores their theoretical similarities and their dependence on stress drop.

Agricultural subsidies in the budget of the Republic of Serbia

Directory of Open Access Journals (Sweden)

Popović Vesna

2015-01-01

Full Text Available In this paper, the authors analyse the dynamics of agricultural subsidies, compared to the developments in public revenue and public expenditure and the total subsidies of the republic budget, in the years of 2006-2013. We performed desk research using official statistical data and processing them with standard statistical methods, and studying and quoting a number of scientific papers and documents of national and EU institutions. We also considered the government's projection of the scope and structure of agricultural subsidies by 2024, having in mind the fiscal consolidations and the obligations of adjusting legislation, support policy and institutional framework in agriculture with those of the EU. A three-year fiscal consolidation programme, which includes, among other things, reducing and re-examining agricultural support programmes, should create a healthy basis for stable and growing budget transfers to agriculture. Investment support will still be very important, and producers could expect a more significant growth in direct payments just before and just after joining the EU.

Mission operations management

Science.gov (United States)

Rocco, David A.

1994-01-01

Redefining the approach and philosophy that operations management uses to define, develop, and implement space missions will be a central element in achieving high efficiency mission operations for the future. The goal of a cost effective space operations program cannot be realized if the attitudes and methodologies we currently employ to plan, develop, and manage space missions do not change. A management philosophy that is in synch with the environment in terms of budget, technology, and science objectives must be developed. Changing our basic perception of mission operations will require a shift in the way we view the mission. This requires a transition from current practices of viewing the mission as a unique end product, to a 'mission development concept' built on the visualization of the end-to-end mission. To achieve this change we must define realistic mission success criteria and develop pragmatic approaches to achieve our goals. Custom mission development for all but the largest and most unique programs is not practical in the current budget environment, and we simply do not have the resources to implement all of our planned science programs. We need to shift our management focus to allow us the opportunity make use of methodologies and approaches which are based on common building blocks that can be utilized in the space, ground, and mission unique segments of all missions.

Office of the Secretary of Defense Operation and Maintenance Overview, Fiscal Year (FY) 2006 Budget Estimates

Science.gov (United States)

2005-02-01

2005 and is funded within OSD); -- eGov Initiatives supporting the President’s Management Agenda and funding for Government -wide Councils (FY 2006...equipment transformation initiative ($0.2 billion);. • Navy: Funding transfers in of Fleet Flying Hour and other support from Fleet Air Training and the...priorities for Army forces that are simultaneously at war and transforming . The FY 2006 budget does not include any funding requests associated with

Clinton administration budget includes mixed bag for science

Science.gov (United States)

Showstack, Randy

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

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.

Regional CO2 budget, countermeasures and reduction aims for the Alpine tourist region of Davos, Switzerland

International Nuclear Information System (INIS)

Walz, A.; Calonder, G.-P.; Hagedorn, F.; Lardelli, C.; Lundstroem, C.; Stoeckli, V.

2008-01-01

In its latest report, the Intergovernmental Panel on Climate Change (IPCC) concludes that global climate change can still be slowed down if greenhouse gas emissions are rapidly and strongly reduced. We present a detailed regional CO 2 budget for the Alpine tourist region of Davos, Switzerland, including emissions and potential sinks. The aim of the study was (1) to estimate the most important CO 2 sources and sinks, (2) to identify the most efficient reduction measures and (3) to assess the feasibility of different reduction targets. The results show that the emissions due to heating contribute to a proportion of 86.3% to the total budget, which is mainly due to the harsh local climate and the tourism-focused local economy. They also show that the yearly CO 2 emissions per capita in Davos exceed the Swiss average of 6 tonnes by 25%. The augmentation of the carbon pool through the natural environment compares to 10.3% of the total emissions, and further afforestation of the community forest can contribute to an improvement of the total budget by 2.6%. The reduction aim of -15% until 2015 (compared with 2004), as set by the municipality itself, could be easily reached through better building insulation and the use of renewable energy sources. More ambitious aims, such as a 2000 W-society or CO 2 neutrality, however, will not be realised without major drawbacks in living standards

40 CFR 60.4124 - Hg budget permit revisions.

Science.gov (United States)

2010-07-01

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

Effect of pre-operative methylprednisolone on orthostatic hypotension during early mobilization after total hip arthroplasty

DEFF Research Database (Denmark)

Lindberg-Larsen, V; Petersen, P B; Jans, Ø

2018-01-01

a standardized mobilization protocol pre-operatively, 6, and 24 h after surgery. Systolic and diastolic arterial pressure and heart rate were measured non-invasively (Nexfin® ). The systemic inflammation was monitored by the C-reactive protein (CRP) response. RESULTS: At 6 h post-operatively, 11 (38%) versus 11......BACKGROUND: Orthostatic hypotension (OH) and intolerance (OI) are common after total hip arthroplasty (THA) and may delay early mobilization. The pathology of OH and OI includes a dysregulated post-operative vasopressor response, by a hitherto unknown mechanism. We hypothesized that OI could...... be related to the inflammatory stress response which is inhibited by steroid administration. Consequently, this study evaluated the effect of a pre-operative high-dose methylprednisolone on OH and OI early after THA. METHODS: Randomized, double-blind, placebo-controlled study in 59 patients undergoing...

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

OpenAIRE

K. S., Christine Dwi; Agustina, Lidya

2010-01-01

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

FY1992 nuclear budget requests reach 433 bil. yen, up 5.8%

International Nuclear Information System (INIS)

Anon.

1991-01-01

The total of 433,586 million yen has been requested for nuclear related budgetary appropriation for fiscal 1992, up 5.8% from the previous year, according to the Atomic Energy Commission in an announcement made on September 10. The Commission summed up the budget requests from eight relevant ministries and agencies (185,397 million yen on the general account and 248,189 million yen on the special account for power resource development). Subsidies for power plant siting promotion represent more than half of the request for funds to promote public understanding and cooperation, and this item tops the list of budget items at 115,650 million yen, up 16% over the previous year. The appropriation of 95,243 million yen was requested for the development of advanced power reactors and the utilization of plutonium. The funds allocated to the establishment of nuclear fuel cycle amount to 73,074 million yen, up 19%. 38,285 million yen is requested for strengthening nuclear safety measures. The budget requests of Science and Technology Agency and Ministry of International Trade and Industry related to nuclear energy are reported more in detail. (K.I.)

Energy management in the budget proposal for the year 1988

International Nuclear Information System (INIS)

Salminen, P.

1987-01-01

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

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

Science.gov (United States)

Woolfork, Kevin

2010-01-01

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

Keynote: Beyond Budgeting in a Lean and Agile World

Science.gov (United States)

Bogsnes, Bjarte

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

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.

THE BUDGET PROGRAM: ECONOMIC CONTENT AND PRACTICE OF IMPLEMENTATION

Directory of Open Access Journals (Sweden)

Iryna Shevchenko

2017-09-01

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

Development techniques of total product maintenance

Energy Technology Data Exchange (ETDEWEB)

Kim, S. D.; Oh, Y. W.; Soong, W. S.; Oh, W. H

2000-06-01

Facilities should be maintained in solid operational condition and the time required for correcting the malfunctions should be minimized since the operational pause due to malfunctions would be one of the most influencing factors on the accomplishments of research goals. It is well-known that we are able to obtain about a 30% reduction of the disbursement through the scheduled pre-repairing processes and to minimize the duration of the malfunctions provided that the relevant factors were administered under systematic coordination. Hence, the development of the facility integrity management system is necessary in order to minimize the duration of the operational pause due to malfunctions with the least disbursement and to minimize the repair time, and also to maximize the efficiency of the budget execution, manpower organization and maintenance management.

Development techniques of total product maintenance

International Nuclear Information System (INIS)

Kim, S. D.; Oh, Y. W.; Soong, W. S.; Oh, W. H.

2000-06-01

Facilities should be maintained in solid operational condition and the time required for correcting the malfunctions should be minimized since the operational pause due to malfunctions would be one of the most influencing factors on the accomplishments of research goals. It is well-known that we are able to obtain about a 30% reduction of the disbursement through the scheduled pre-repairing processes and to minimize the duration of the malfunctions provided that the relevant factors were administered under systematic coordination. Hence, the development of the facility integrity management system is necessary in order to minimize the duration of the operational pause due to malfunctions with the least disbursement and to minimize the repair time, and also to maximize the efficiency of the budget execution, manpower organization and maintenance management

Determining the Budget of Marketing Communication in Big Advertisers

Directory of Open Access Journals (Sweden)

Fabiano Palhares Galão

2015-09-01

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

A budget model to determine the financial health of nursing education programs in academic institutions.

Science.gov (United States)

Donnelly, Gloria

2005-01-01

In the allocation of resources in academic settings, hierarchies of tradition and status often supersede documented need. Nursing programs sometimes have difficulty in getting what they need to maintain quality programs and to grow. The budget is the crucial tool in documenting nursing program needs and its contributions to the entire academic enterprise. Most nursing programs administrators see only an operating expense budget that may grow or shrink by a rubric that may not fit the reality of the situation. A budget is a quantitative expression of how well a unit is managed. Educational administrators should be paying as much attention to analyzing financial outcomes as they do curricular outcomes. This article describes the development of a model for tracking revenue and expense and a simple rubric for analyzing the relationship between the two. It also discusses how to use financial data to improve the fiscal performance of nursing units and to leverage support during times of growth.

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...

Atmospheric nitrogen deposition budget in a subtropical hydroelectric reservoir (Nam Theun II case study, Lao PDR)

Science.gov (United States)

Adon, Marcellin; Galy-Lacaux, Corinne; Serça, Dominique; Guerin, Frederic; Guedant, Pierre; Vonghamsao, Axay; Rode, Wanidaporn

2016-04-01

With 490 km² at full level of operation, Nam Theun 2 (NT2) is one of the largest hydro-reservoir in South East Asia. NT2 is a trans-basin hydropower project that diverts water from the Nam Theun river (a Mekong tributary) to the Xe Ban Fai river (another Mekong tributary). Atmospheric deposition is an important source of nitrogen (N), and it has been shown that excessive fluxes of N from the atmosphere has resulted in eutrophication of many coastal waters. A large fraction of atmospheric N input is in the form of inorganic N. This study presents an estimation of the atmospheric inorganic nitrogen budget into the NT2 hydroelectric reservoir based on a two-year monitoring (July 2010 to July 2012) including gas concentrations and precipitation. Dry deposition fluxes are calculated from monthly mean surface measurements of NH3, HNO3 and NO2 concentrations (passive samplers) together with simulated deposition velocities, and wet deposition fluxes from NH4+ and NO3- concentrations in single event rain samples (automated rain sampler). Annual rainfall amount was 2500 and 3160 mm for the two years. The average nitrogen deposition flux is estimated at 1.13 kgN.ha-1.yr-1 from dry processes and 5.52 kgN.ha-1.yr-1 from wet ones, i.e., an average annual total nitrogen flux of 6.6 kgN.ha-1.yr-1 deposited into the NT2 reservoir. The wet deposition contributes to 83% of the total N deposition. The nitrogen deposition budget has been also calculated over the rain tropical forest surrounding the reservoir. Due to higher dry deposition velocities above forested ecosystems, gaseous dry deposition flux is estimated at 4.0 kgN.ha-1.yr-1 leading to a total nitrogen deposition about 9.5 kgN.ha-1.yr-1. This result will be compared to nitrogen deposition in the African equatorial forested ecosystems in the framework of the IDAF program (IGAC-DEBITS-AFrica).

Using wide area differential GPS to improve total system error for precision flight operations

Science.gov (United States)

Alter, Keith Warren

Total System Error (TSE) refers to an aircraft's total deviation from the desired flight path. TSE can be divided into Navigational System Error (NSE), the error attributable to the aircraft's navigation system, and Flight Technical Error (FTE), the error attributable to pilot or autopilot control. Improvement in either NSE or FTE reduces TSE and leads to the capability to fly more precise flight trajectories. The Federal Aviation Administration's Wide Area Augmentation System (WAAS) became operational for non-safety critical applications in 2000 and will become operational for safety critical applications in 2002. This navigation service will provide precise 3-D positioning (demonstrated to better than 5 meters horizontal and vertical accuracy) for civil aircraft in the United States. Perhaps more importantly, this navigation system, which provides continuous operation across large regions, enables new flight instrumentation concepts which allow pilots to fly aircraft significantly more precisely, both for straight and curved flight paths. This research investigates the capabilities of some of these new concepts, including the Highway-In-The Sky (HITS) display, which not only improves FTE but also reduces pilot workload when compared to conventional flight instrumentation. Augmentation to the HITS display, including perspective terrain and terrain alerting, improves pilot situational awareness. Flight test results from demonstrations in Juneau, AK, and Lake Tahoe, CA, provide evidence of the overall feasibility of integrated, low-cost flight navigation systems based on these concepts. These systems, requiring no more computational power than current-generation low-end desktop computers, have immediate applicability to general aviation flight from Cessnas to business jets and can support safer and ultimately more economical flight operations. Commercial airlines may also, over time, benefit from these new technologies.

Jackson Revenue Budget

Data.gov (United States)

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

10 Budget-Savvy Content Management Strategies

Science.gov (United States)

Hillis, David J.

2004-01-01

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

CAUT Analysis of Federal Budget 2013

Science.gov (United States)

Canadian Association of University Teachers, 2013

2013-01-01

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

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

Science.gov (United States)

Starck, P L; Bailes, B

1996-01-01

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

An Analysis of improvisational budgeting from calendar year 1990 to 1999

OpenAIRE

Buell, Richard C.

2002-01-01

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

BCDP: Budget Constrained and Delay-Bounded Placement for Hybrid Roadside Units in Vehicular Ad Hoc Networks

Directory of Open Access Journals (Sweden)

Peng Li

2014-11-01

Full Text Available In vehicular ad hoc networks, roadside units (RSUs placement has been proposed to improve the the overall network performance in many ITS applications. This paper addresses the budget constrained and delay-bounded placement problem (BCDP for roadside units in vehicular ad hoc networks. There are two types of RSUs: cable connected RSU (c-RSU and wireless RSU (w-RSU. c-RSUs are interconnected through wired lines, and they form the backbone of VANETs, while w-RSUs connect to other RSUs through wireless communication and serve as an economical extension of the coverage of c-RSUs. The delay-bounded coverage range and deployment cost of these two cases are totally different. We are given a budget constraint and a delay bound, the problem is how to find the optimal candidate sites with the maximal delay-bounded coverage to place RSUs such that a message from any c-RSU in the region can be disseminated to the more vehicles within the given budget constraint and delay bound. We first prove that the BCDP problem is NP-hard. Then we propose several algorithms to solve the BCDP problem. Simulation results show the heuristic algorithms can significantly improve the coverage range and reduce the total deployment cost, compared with other heuristic methods.

Effects of globalization on state budgeting system in Ukraine

Directory of Open Access Journals (Sweden)

Bobukh S.О.

2017-06-01

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

Centralization versus Delegation in an Experimental Capital Budgeting Setting

Directory of Open Access Journals (Sweden)

Markus C. Arnold

2011-04-01

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

The Budget Policy in the Context of Economic Transformations

Directory of Open Access Journals (Sweden)

Pasichnik Vladimir A.

2017-12-01

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

ROUTING FINANCIAL FLOWS AT THE EXECUTION OF THE MUNICIPALITY BUDGET

Directory of Open Access Journals (Sweden)

Mariya V. Fedotova

2018-05-01

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

Reading a District Budget: Reporter Guide

Science.gov (United States)

McNeil, Michele

2013-01-01

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

Monthly-Diurnal Water Budget Variability Over Gulf of Mexico-Caribbean Sea Basin from Satellite Observations

Science.gov (United States)

Smith, E. A.; Santos, P.

2006-01-01

This study presents results from a multi-satellite/multi-sensor retrieval system design d to obtain the atmospheric water budget over the open ocean. A combination of hourly-sampled monthly datasets derived from the GOES-8 5-channel Imager, the TRMM TMI radiometer, and the DMSP 7-channel passive microwave radiometers (SSM/I) have been acquired for the combined Gulf of Mexico-Caribbean Sea basin. Whereas the methodology has been tested over this basin, the retrieval system is designed for portability to any open-ocean region. Algorithm modules using the different datasets to retrieve individual geophysical parameters needed in the water budget equation are designed in a manner that takes advantage of the high temporal resolution of the GOES-8 measurements, as well as the physical relationships inherent to the TRMM and SSM/I passive microwave measurements in conjunction with water vapor, cloud liquid water, and rainfall. The methodology consists of retrieving the precipitation, surface evaporation, and vapor-cloud water storage terms in the atmospheric water balance equation from satellite techniques, with the water vapor advection term being obtained as the residue needed for balance. Thus, the intent is to develop a purely satellite-based method for obtaining the full set of terms in the atmospheric water budget equation without requiring in situ sounding information on the wind profile. The algorithm is validated by cross-checking all the algorithm components through multiple-algorithm retrieval intercomparisons. A further check on the validation is obtained by directly comparing water vapor transports into the targeted basin diagnosed from the satellite algorithms to those obtained observationally from a network of land-based upper air stations that nearly uniformly surround the basin, although it is fair to say that these checks are more effective in identifying problems in estimating vapor transports from a "leaky" operational radiosonde network than in

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...

Taking Another Path: Community-Based Budgeting

Science.gov (United States)

Malinowski, Matthew J.; Davis, Darlene G.

2011-01-01

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

Water Budget Model for a Remnant of the Historic Northern Everglades

Science.gov (United States)

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

2006-12-01

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

The Budget and Economic Outlook: Fiscal Years 2001-2010

National Research Council Canada - National Science Library

2000-01-01

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

Comments on the NRC Safety Research Program budget

International Nuclear Information System (INIS)

1979-07-01

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

SYNERGISTIC EFFECTS OF TOTAL QUALITY MANAGEMENT AND OPERATIONAL RISK MANAGEMENT IN CENTRAL BANKS

Directory of Open Access Journals (Sweden)

Radoica Luburić

2012-12-01

Full Text Available This paper focuses on two very important and current approaches to management: Total Quality Management (TQM and Operational Risk Management (ORM. As a paradigm of business success, TQM provides the key assumptions for survival, development and success of an organisation, regardless of any limitations whatsoever. ORM, on the other hand, is predetermined to be an irreplaceable managerial tool that enables organisations to survive in any environment. In times of accelerated political, economic and technological changes, frequent natural disasters, acts of terrorism and other external events, a successful risk management has been gaining importance and becomes one of the key competitive advantages of an organisation. The ultimate objective is to make TQM and ORM, as two rather compatible and complementary approaches to risk management, harmonized, efficient and functional in order to get their synergistic effects in an organisation in full swing and practice. Various organisations, and thus central banks as conservative institutions, have an innovative opportunity to timely minimize their operational risk through preventive, comprehensive and synergistic operation of TQM and ORM and thus significantly contribute to improving their business performance.

Small business, cash budgets and general practice.

Science.gov (United States)

Jackson, A R

1991-01-01

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

Operation and Support Costs for the Department of Defense

National Research Council Canada - National Science Library

Pierrot, Lane; Kornfeld, Robert; Mechanic, Robert E; Miller, Michael; Bryton, Eugene; Berger, Michael; Dombey, Bonita; Kostak, William; Lussier, Frances; Moore, David

1988-01-01

Operation and support (O&S) funds -- the portion of the Department of Defense (DoD) budget that pays to operate DoD's forces -- have grown an average of about 2 percent per year from 1980 to 1988 in real...

Water Budget Tool

Science.gov (United States)

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

Budget and Actuals

Data.gov (United States)

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

Manager, Local Operations | IDRC - International Development ...

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

While the management of Locally Engaged Staff (LES) belongs to each supervisor of ... Regional Operations on the preparation of annual budget for the office. ... and preparing petty cash replenishment requests for approval by the Controller, ...

The institutional logics of local government budget in Indonesia

Directory of Open Access Journals (Sweden)

Palupi Ade

2017-01-01

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

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

OpenAIRE

Jack Diamond

2002-01-01

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

Understanding the Budget Process Bütçe Sürecini Anlamak

Directory of Open Access Journals (Sweden)

Madeline J. Daubert

2000-03-01

Full Text Available Many different budgeting techniques can be used in libraries, and some combination of these will be appropriate for almost any individual situation. Line-item, program, performance, formula, variable, and zero-base budgets all have features that may prove beneficial in the preparation of a budget. Budgets also serve a variety of functions, providing for short-term and long-term financial planning as well as for cash management over a period of time. Short-term plans are reflected in the operating budget, while long-term plans are reflected in the capital budget. Since the time when cash is available to an organization does not usually coincide with the time that disbursements must be made, it is also important to carefully plan for the inflow and outflow of funds by means of a cash budget. During the budget process an organization selects its programs and activities by providing the necessary funding; the library, along with others in the organization, must justify its requests. Because of the cyclical nature of the budget process, it is possible continually to gather information and evaluate alternatives for the next budget period so that the library may achieve its maximum potential for service to its patrons. Kütüphanelerde bir çok farklı bütçeleme tekniği kullanılabilir ve bu tekniklerin bazı kombinasyonları, hemen hemen her özel durum için uygundur. Kalem, Program, Performans, Formül, Değişken ve Sıfır-tabanlı bütçelerinin hepsi, bir bütçenin hazırlanmasında yararlı olacak özelliklere sahiptirler. Bütçeler aynı zamanda kısa ve uzun vadeli parasal planlamaları ve belli bir zaman sürecinde para idaresini sağlamak gibi çeşitli işlere hizmet ederler. Kısa vadeli projeler, cari bütçede yansıtılırken, uzun vadeli planlar yatırım bütçede yansıtılırlar. Nakitin kurumun kullanımına hazır olduğu zamanlarla, ödemelerin yapılacağı zamanlar genellikle çakışmadığından, bir nakit b

Operational waste volume projection

International Nuclear Information System (INIS)

Koreski, G.M.; Strode, J.N.

1995-06-01

Waste receipts to the double-shell tank system are analyzed and wastes through the year 2015 are projected based on generation trends of the past 12 months. A computer simulation of site operations is performed, which results in projections of tank fill schedules, tank transfers, evaporator operations, tank retrieval, and aging waste tank usage. This projection incorporates current budget planning and the clean-up schedule of the tri-party agreement. Assumptions are current as of June 1995

Operational Waste Volume Projection

Energy Technology Data Exchange (ETDEWEB)

STRODE, J.N.

2000-08-28

Waste receipts to the double-shell tank system are analyzed and wastes through the year 2015 are projected based on generation trends of the past 12 months. A computer simulation of site operations is performed, which results in projections of tank fill schedules, tank transfers, evaporator operations, tank retrieval, and aging waste tank usage. This projection incorporates current budget planning and the clean-up schedule of the Tri-Party Agreement. Assumptions were current as of June. 2000.

Operational Waste Volume Projection

International Nuclear Information System (INIS)

STRODE, J.N.

2000-01-01

Waste receipts to the double-shell tank system are analyzed and wastes through the year 2015 are projected based on generation trends of the past 12 months. A computer simulation of site operations is performed, which results in projections of tank fill schedules, tank transfers, evaporator operations, tank retrieval, and aging waste tank usage. This projection incorporates current budget planning and the clean-up schedule of the Tri-Party Agreement. Assumptions were current as of June. 2000

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

Science.gov (United States)

2010-07-01

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

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

Science.gov (United States)

2010-07-01

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

ACHP | News | Laura Bush Announces Preserve America Grants Budget

Science.gov (United States)

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

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.…

14 CFR 1260.72 - Adherence to original budget estimates.

Science.gov (United States)

2010-01-01

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

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

Science.gov (United States)

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

2017-12-01

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

Monitoring the Efficiency of Budget Management of Trade Enterprises in Ukraine

Directory of Open Access Journals (Sweden)

Frolova Larysa V

2016-08-01

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

Brazil's Petrobras chops 1992 capital budget

International Nuclear Information System (INIS)

Anon.

1992-01-01

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

Uncertainty Propagation in an Ecosystem Nutrient Budget.

Science.gov (United States)

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

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. ...

Cost of post-operative intravenous iron therapy in total lower limb arthroplasty: a retrospective, matched cohort study

Science.gov (United States)

Muñoz, Manuel; Gómez-Ramírez, Susana; Martín-Montañez, Elisa; Naveira, Enrique; Seara, Javier; Pavía, José

2014-01-01

Background Requirements for allogeneic red cell transfusion after total lower limb arthroplasty are still high (20–50%), and post-operative intravenous iron has been shown to reduce transfusion requirements for this surgery. We performed a cost analysis to ascertain whether this alternative is also likely to be cost-effective. Materials and methods Data from 182 matched-pairs of total lower limb arthroplasty patients, managed with a restrictive transfusion protocol and without (control group) or with post-operative intravenous iron (iron group), were retrospectively reviewed. Acquisition and administration costs of iron (iron sucrose or ferric carboxymaltose) and allogeneic red cell concentrates, haemoglobin measurements, and prolonged stay in hospital were used for blood management cost analysis. Results Patients in the iron group received 600 mg intravenous iron, without clinically relevant incidents, and had a lower allogeneic transfusion rate (11.5% vs 26.4% for the iron and control groups, respectively; p=0.001). The reduction in transfusion rate was more pronounced in anaemic patients (17% vs 40%; p=0.015) than in non-anaemic ones (9.6% vs 21.2%; p=0.011). There were no differences with respect to post-operative infection rate. Patients receiving allogeneic transfusion stayed in hospital longer (+1.9 days [95% CI: 1.2–2.6]). As intravenous iron reduces the allogeneic transfusion rate, both iron formulations were cost-neutral in the different cost scenarios (−25.5 to 62.1 €/patient for iron sucrose, and −51.1 to 64.4 €/patient for ferric carboxymaltose). Discussion In patients presenting with or without pre-operative anaemia, post-operative intravenous iron after total lower limb arthroplasty seems to be safe and is associated with reduced transfusion rates, without incremental costs. For anaemic patients, its efficacy could be increased by associating some other blood-saving method. PMID:24120595

Comparison between local anaesthesia with remifentanil and total intravenous anaesthesia for operative hysteroscopic procedures in day surgery

DEFF Research Database (Denmark)

Majholm, B; Bartholdy, J; Clausen, H V

2012-01-01

BACKGROUND: /st>This study aimed at comparing total i.v. anaesthesia (TIVA) with monitored anaesthesia care (MAC) during day-surgery operative hysteroscopy regarding: operation time, time to mobilization and discharge, and patient satisfaction. METHODS: /st>Ninety-one healthy women were randomized...... to MAC with paracervical local anaesthesia and remifentanil or to TIVA with propofol and remifentanil. Time from arrival to leaving the operating theatre, time from arrival in the recovery room to mobilization and discharge readiness, and patient satisfaction with MAC and TIVA were observed. RESULTS: /st.......003). CONCLUSIONS: /st>Paracervical local anaesthesia combined with remifentanil is suitable for operative hysteroscopy in day surgery....

Intra-operative reliability of ShapeMatch cutting guide placement in total knee arthroplasty.

Science.gov (United States)

Clark, Gavin; Leong, Anthony; McEwen, Peter; Steele, Robert; Tran, Ton; Trivett, Adrian

2013-01-01

Custom cutting guides based on pre-operative imaging have been introduced for total knee arthroplasty (TKA). The aim of this prospective cohort study was to assess the reliability of repeated placement of custom cutting guides by multiple surgeons in a group of patients undergoing TKA. Custom cutting guides (ShapeMatch®, Stryker Orthopaedics) were designed from pre-operative MRI scans. The treating surgeon placed each guide on the femur and tibia of each patient three times without pinning the block. The three-dimensional position and orientation of the guide was measured for each repetition using a computer navigation system. The surgeon was blinded to the navigation system display. Data from 24 patients and 6 surgeons were analyzed. Intraclass correlation coefficients for all measurement parameters were in the range 0.889-0.997 (excellent), and all comparisons were statistically significant (p reliable.

Statistical – Econometric Analysis of the Correlations between the Social Security Budget and the Main Macroeconomic Aggregates in Romania

Directory of Open Access Journals (Sweden)

Emilia ŢIŢAN

2011-02-01

, with increases of inflation and unemployment. Among the variables used in the study we mention: total incomes, total expenditure, budgetary deficit, unemployment rate, monthly average net earnings, average number of pensioners and social allowance recipients, monthly average pension of pensioners and social allowance recipients, economically active population, monthly average inflation rate. By analysing the correlation between all the studied variables we observe that there is a strong correlation between monthly average pension and monthly average net earnings. Increases in the level of earnings will determine the increase of budget deficit. At first view the macroeconomic policy adopted by the actual government in Romania (the cut with 25 % of salaries in the budgetary system, VAT increase will have as a result the decrease of budget deficit. Since the monthly average net earnings is correlated with unemployment and inflation rate, the reduction of the general level of earnings will determine the increase of unemployment and inflation. Therefore this policy should be applied with caution, taking in parallel measures to compensate its adverse effects. The impact of some of the macroeconomic policies on budget deficit is studied using two regression functions. After an econometric analysis we shall conclude about the influence of the dependent variables of these functions on the Romanian budgetary deficit.

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

Science.gov (United States)

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

2013-01-01

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

Capital budgeting and cost reimbursement in investor-owned and not-for-profit hospitals.

Science.gov (United States)

Hubbard, C M

1983-01-01

Net present value estimates cannot be made in health care finance without the appropriate cost reimbursement adjustments. The results of new regulations could radically alter the effects of reimbursement on capital budgeting. Debates on the effects of cost reimbursement on decision making in hospitals will continue as long as reimbursement exists in a manner that affects operating cash flows or the cost of capital.

A Swedish co-operation programme for radiological emergency planning activities in the Baltic Sea region

International Nuclear Information System (INIS)

Petersson, B.

1998-01-01

Short overview of the Swedish cooperation projects with Baltic countries in the field of radiological emergency preparedness is presented. Cooperation programme is going since 1993 and is divided into following sections: sub-projects on planning, training and exercises, sub-projects on measurement strategies, including early warning systems, sub-project on information to the public and the media, sub-projects on review of the Ignalina NPP on-site emergency preparedness and planning of on-site rescue operations. Total budget amount allocated for these projects is 9 million Swedish crowns

The Dynamic Definition of the Advertising Campaign Budget

OpenAIRE

Ostrianyn Serhii O.

2017-01-01

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

SWIFT BAT Loop Heat Pipe Thermal System Characteristics and Ground/Flight Operation Procedure

Science.gov (United States)