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Macilwain, Colin. "Promising signs for NSF budget increase." Nature 388, no. 6637 (July 1997): 3. http://dx.doi.org/10.1038/40214.
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Davis, Shawn K., and Jessica L. Thompson. "Investigating the Impact of Interpretive Signs at Neighborhood Natural Areas." Journal of Interpretation Research 16, no. 2 (November 2011): 55–66. http://dx.doi.org/10.1177/109258721101600205.
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Designing interpretive signs for community natural areas is often an expensive endeavor, sometimes requiring the largest portion of an already small budget, but what do we know about the impact of these signs? How do visitors to neighborhood natural areas interact with and use the signs? This multiple-method study investigated how visitors interacted with interpretive signs in two neighborhood natural areas in a mid-sized urban area. Results of this study indicate that a majority of natural area visitors were repeat visitors; however, when tested, first-time visitors scored higher on a knowledge assessment of information presented on the interpretive signs than repeat. Similarly, visitors’ appreciation for the signs varied whether they were running, biking, or walking. This insight may be helpful as natural areas invest in interpretive signage during a time of tight budgets.
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JOHNSON, JEFF. "DOE budget signed with science, security cuts." Chemical & Engineering News 77, no. 41 (October 11, 1999): 20. http://dx.doi.org/10.1021/cen-v077n041.p020.
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Rovner, Julie. "US budget deal shows signs of strain." Lancet 349, no. 9063 (May 1997): 1458. http://dx.doi.org/10.1016/s0140-6736(05)63745-2.
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Meganita, Linda, Halim Dedy Perdana, Santoso Tri Hananto, and Hanung Triatmoko. "FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT." EkBis: Jurnal Ekonomi dan Bisnis 1, no. 2 (November 7, 2018): 123. http://dx.doi.org/10.14421/ekbis.2017.1.2.1012.
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The purpose of this study is: 1) knowing the sequence of audit procedure which most often signed off by auditor 2) testing effect of external and internal factors on premature signed off of audit procedure. The sample of this study are auditors of the Audit Board of the Republic of Indonesia (BPK RI) in the head office and the representative office. Sampling technique used is convenience sampling. Survey method for this study by distributing questionare. Data analysis uses Friedman test and regression logistic analysis with significance level (α) 5%.Friedman test result indicates that there are sequence of priority of audit procedure tend to be signed off. The most audit procedure which often to be signed off is internal auditor judgment and audit procedure which seldom to be signed off is substantive test. Logistic regression test shows that audit risk, materiality, professional commitment, and locus of control affect premature sign off of audit procedure, meanwhile time budget pressure, time deadline pressure, and role overload do not affect premature sign off of audit procedure.
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Rotella, Elyce, and George Alter. "Working Class Debt in the Late Nineteenth Century United States." Journal of Family History 18, no. 2 (March 1993): 111–34. http://dx.doi.org/10.1177/036319909301800204.
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Children's wages played a central role in family economic strategies in the late nineteenth century. The family budgets collected by the U.S. Commissioner of Labor in 1889-1890 show that life-cycle patterns of savings and debt varied by industry depending upon incomes from children. The consumption patterns of families whose expenditures exceeded their incomes do not show signs of economic distress, and most families whose annual budget was in deficit could expect larger contributions from children in the near future. These patterns suggest that families used borrowing and saving to smooth consumption over the life-cycle as the earning capacity of the family changed.
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GROPP, ROBERT E. "Are There Signs of Life in the Innovation Budget?" BioScience 56, no. 5 (2006): 382. http://dx.doi.org/10.1641/0006-3568(2006)056[0382:atsoli]2.0.co;2.
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Criado-Aldeanueva, Francisco, F. Javier Soto-Navarro, and Jesús García-Lafuente. "Large-Scale Atmospheric Forcing Influencing the Long-Term Variability of Mediterranean Heat and Freshwater Budgets: Climatic Indices." Journal of Hydrometeorology 15, no. 2 (April 1, 2014): 650–63. http://dx.doi.org/10.1175/jhm-d-13-04.1.
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Abstract Interannual to interdecadal precipitation P, evaporation E, freshwater budget (E − P), and air–sea net heat flux Q have been correlated with the North Atlantic Oscillation (NAO), eastern Atlantic (EA), eastern Atlantic–western Russia (EA-WR), and Mediterranean Oscillation (MO) climatic indices to explore the influence of atmospheric forcing in the Mediterranean freshwater and heat budget variability. The effect of the MO pattern has similarities with that of the NAO, but MO influence is more intense. On an annual basis, the MO index gives the highest correlation with all the variables considered, and during its negative phase, it exerts a stronger influence than the NAO and is associated with higher P and, especially, enhanced evaporative losses in the Levantine subbasin. The EA pattern does not significantly affect P in the Mediterranean, but a high correlation is found for E and Q from 1979. The EA-WR mode plays a significant role in annual net heat flux since variations in its sign have the potential to induce seesaw variations in the heat budgets of the eastern and western subbasins, as previously found by Josey et al., for wintertime.
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Bosilovich, Michael G., Franklin R. Robertson, and Junye Chen. "Global Energy and Water Budgets in MERRA." Journal of Climate 24, no. 22 (November 15, 2011): 5721–39. http://dx.doi.org/10.1175/2011jcli4175.1.
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Abstract Reanalyses, retrospectively analyzing observations over climatological time scales, represent a merger between satellite observations and models to provide globally continuous data and have improved over several generations. Balancing the earth’s global water and energy budgets has been a focus of research for more than two decades. Models tend to their own climate while remotely sensed observations have had varying degrees of uncertainty. This study evaluates the latest NASA reanalysis, the Modern Era Retrospective-Analysis for Research and Applications (MERRA), from a global water and energy cycles perspective, to place it in context of previous work and demonstrate the strengths and weaknesses. MERRA was configured to provide complete budgets in its output diagnostics, including the incremental analysis update (IAU), the term that represents the observations influence on the analyzed states, alongside the physical flux terms. Precipitation in reanalyses is typically sensitive to the observational analysis. For MERRA, the global mean precipitation bias and spatial variability are more comparable to merged satellite observations [the Global Precipitation and Climatology Project (GPCP) and Climate Prediction Center Merged Analysis of Precipitation (CMAP)] than previous generations of reanalyses. MERRA ocean evaporation also has a much lower value, which is comparable to independently derived estimate datasets. The global energy budget shows that MERRA cloud effects may be generally weak, leading to excess shortwave radiation reaching the ocean surface. Evaluating the MERRA time series of budget terms, a significant change occurs that does not appear to be represented in observations. In 1999, the global analysis increments of water vapor changes sign from negative to positive and primarily lead to more oceanic precipitation. This change is coincident with the beginning of Advanced Microwave Sounding Unit (AMSU) radiance assimilation. Previous and current reanalyses all exhibit some sensitivity to perturbations in the observation record, and this remains a significant research topic for reanalysis development. The effect of the changing observing system is evaluated for MERRA water and energy budget terms.
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Annamalai, H. "ENSO Precipitation Anomalies along the Equatorial Pacific: Moist Static Energy Framework Diagnostics." Journal of Climate 33, no. 21 (November 1, 2020): 9103–27. http://dx.doi.org/10.1175/jcli-d-19-0374.1.
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AbstractWith the recognition that equatorial Pacific precipitation anomalies are fundamental to global teleconnections during ENSO winters, the present research applies vertically integrated moist static energy (MSE) budget analysis to historical simulations of CMIP5 models. Process-based assessment is carried out to understand if the models capture the differing processes that account for regional precipitation anomalies along the equatorial Pacific and to isolate a few leading processes that account for the diversified precipitation response to similar SST forcing and vice versa. To assess SST biases in CMIP5, analysis is also carried out in AMIP5 solutions. Diagnostics reveal that models have limitations in representing the “sign” of MSE sources and sinks and, even if they do, compensating errors dominate the budget. The diverse response in precipitation depends on model parameterizations that determine anomalous net radiative flux divergence in the column, free troposphere moisture, and MSE export out of the column, although these processes are not independent. Diagnostics derived from AMIP5 solutions support the findings from CMIP5. The implication is that biases in representing any one of these processes are expected to imprint on others, acknowledging the tight connections among moisture, convection, and radiation. CMIP5 models have limitations in representing the basic states in SST and precipitation over the Niño-3.4 region, and the different convective regimes over the equatorial central and eastern Pacific regions with implications for ENSO. Study limitations are that MSE sources/sinks depend on parameterizations and their interactions, making it difficult to isolate one particular process for attribution. Budgets estimated from monthly anomalies do not capture contributions from high-frequency variability that are vital in closing the budgets.
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Huzar, B. S., and О. М. Trus. "An estimation and analysis of a budgetary decentralization in Ukraine." Collected Works of Uman National University of Horticulture 2, no. 98 (June 20, 2021): 89–110. http://dx.doi.org/10.31395/2415-8240-2021-98-2-89-110.
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European and world experience testifies that the major element of reform of decentralization in Ukraine is reformation of local selfgovernment, creation of capable territorial communities, that must be able to satisfy the necessities related to the vital functions of habitants of settlements, and also properly to provide realization of their rights. The input of new mechanism of the budgetary adjusting changed the system of total balancing of all local budgets on the horizontal smoothing of taxability of territories depending on the level of receivabless on one habitant. The significant amount of budgetary facilities remains in the complete order of local authorities. Reform of interbudgetary relations stimulates territorial communities more effective to fill the estimates, become self-sufficient and carefully plan the charges. The local government independently decides on which needs spend budgetary funds, which is especially important for the development of united territorial communities. The article examines the essence of budget decentralization, its role and place in the development of united territorial communities. An assessment and analysis of budgetary decentralization in Ukraine has been carried out. The features of the introduction of budgetary decentralization in Ukraine are investigated, the main factors influencing the income and expenditures of local budgets are determined. Implementation of the decentralization reform, which has been ongoing in Ukraine for six years, includes a set of sectoral reforms, in particular, the reform of the administrative-territorial structure and the system of local self-government, and See also fiscal legislation. One of the key objectives of the reform is the voluntary unification of territorial communities and the formation of capable administrative-territorial units of the basic level. Thanks to the introduction of inter-municipal cooperation, the communities were able to consolidate their efforts and to implement common projects. In particular, 1354 territorial communities have signed 604 cooperation agreements. That is, the process of decentralization continues, they believed in it, and the resistance of opponents is being overcome. First, the reform of financial decentralization, local budget revenues show positive dynamics: in 2014 their volume was UAH 80.2 billion, then over six years, own revenues to the general fund of local budgets has increased by UAH 209.9 billion. and represented in 2020 UAH 290.1 billion. Total receipts from the general and special funds for this period increased by UAH 210.2 billion. This is a real instrument of influence on the achievement of results and responsibility for the trust of communities. The basis for the growth of revenues of local budgets was laid thanks to the changes adopted in 2015 to the Budget and Tax Codes of Ukraine regarding the transfer of additional budgetary powers to local governments and the consolidation of stable sources of income for their implementation. Financial decentralization in Ukraine has significantly accelerated the dynamics of investment activity. An important positive result of the reform of interbudgetary relations is the annual increase in investment resources of local budgets. After a sharp decline in investment activity in 2014, the volume of capital investments amounted to UAH 5.9 billion, while in 2020 their volume amounted to UAH 43.6 billion. On the average capital investments from local budgets in Ukraine for the years under study has increased by UAH 33.4 billion, the capital investment growth index was 7.39. Further implementation of the reform of budgetary decentralization and ensuring the effectiveness of the mechanism of budgetary regulation of socio-economic development requires expanding the rights of local authorities, strengthening their budgetary independence and determining their responsibility.
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Loo, Roger, Andriy Hikavyy, Frederik E. Leys, Masayuki Wada, Kenichi Sano, Brecht De Vos, Antoine Pacco, et al. "Low Temperature Pre-Epi Treatment: Critical Parameters to Control Interface Contamination." Solid State Phenomena 145-146 (January 2009): 177–80. http://dx.doi.org/10.4028/www.scientific.net/ssp.145-146.177.
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Several device concepts have been further evaluated after the successful implementation of epitaxial Si, SiGe and/or Si:C layers. Most of the next device generations will put limitations on the thermal budget of the deposition processes without making concessions on the epitaxial layer quality. In this work we address the impact of ex-situ wet chemical cleans and in-situ pre-epi bake steps, which are required to obtain oxide free Si surfaces for epitaxial growth. The combination of defect measurements, Secondary Ion Mass Spectroscopy, photoluminescence, lifetime measurements, and electrical diode characterization gives a very complete overview of the performance of low-temperature pre-epi cleaning methods. Contamination at the epi/substrate interface cannot be avoided if the pre-epi bake temperature is too low. This interface contamination is traceable by the photoluminescence and lifetime measurements. It may affect device characteristics by enhanced leakage currents and eventually by yield issues due to SiGe layer relaxation or other defect generation. A comparison of state of the art 200 mm and 300 mm process equipment indicates that for the same thermal budgets the lowest contamination levels are obtained for the 300 mm equipments.
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H. P., H. P. "The Theoretical Aspects of the Functioning of the System of Personal Income Taxation." Business Inform 12, no. 515 (2020): 389–94. http://dx.doi.org/10.32983/2222-4459-2020-12-389-394.
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The publication outlines theoretical aspects of the system of personal income taxation and determines that individuals and the tax agent are the paramount actors in certain synergistic relations of the institutional system elements. The state of formation of the revenue part of the Consolidated Budget of Ukraine was researched. Monitoring the formation of the revenue part of the consolidated budget is a set of methods for identifying and assessing the causes and signs that may lead to an increase in the tax culture of personal income tax payers and, at the same time, to increase the revenue part of the budget. The study of the structure of the tax determined that income in the form of wages and income tax, which is paid by the tax agent on income in the form of wages, dominate with great advantage and indicate the urgency of changing the policy of the State and in the minds of taxpayers oward their diversification. The fiscal pressure of income tax on taxpayers is analyzed. The tax burden should also take into account the cost of social benefits received, and therefore local self-government bodies should have information on the amount of taxes paid by one person or one employee and their dynamics in the future. A forecast of the tax burden on payment of tax to local budgets is carried out. It is proved that local self-government bodies should have not only a sufficiently predicted, but also an ever-growing amount of income tax, which requires urgent reform of the current taxation system. Ways to improve the system of personal income taxation are proposed. The author singles out the main stages of the strategy for reforming the personal income taxation system and the strategic goal: obtaining maximum revenues to the budget with an acceptable tax burden on the taxpayer. A set of factors of influence and differences between the taxation system of Ukraine and those established in other countries is formed.
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Simangunsong, Eliot. "The factor analysis of demographic, purchasing behaviour, and customer satisfaction of budget hotel." BISMA (Bisnis dan Manajemen) 13, no. 2 (April 28, 2021): 121. http://dx.doi.org/10.26740/bisma.v13n2.p121-134.
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Budget hotels are growing in Indonesia because of the increased number of business travelers and budget travelers. Nevertheless, budget hotels face increasingly fierce competition to attract customers and sustain growth. This research aims to identify factors that determine budget hotels' guest satisfaction. A quantitative approach with the survey as a research instrument has been applied and collected 363 respondents. Data analysis using SPSS shows that monthly spending, frequency of staying, and lifestyle factors are the main determinants of visitor's decision to stay in a budget hotel. This result indicates that the more prudent the visitor lifestyle, the more likely they will remain at a budget hotel. Furthermore, the Friedman test shows the degree of importance of each factor influencing guest satisfaction in a budget hotel. A posthoc analysis with Wilcoxon signed-rank tests (Bonferroni correction applied) found that cleanliness, price, and location become the utmost important factors determining guest satisfaction.
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Sanusi, Gbenga Peter. "Macroeconomic Fundamentals and Budget Deficit Nexus: Evidence from a Developing Economy." Mediterranean Journal of Social Sciences 12, no. 4 (July 8, 2021): 152. http://dx.doi.org/10.36941/mjss-2021-0036.
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The increasing budget deficit of the Nigeria’s government in the past few decades with its attendance impact on the economy is worrisome. This study examines the impacts of macroeconomic fundamentals on Nigeria’s fiscal deficit. An error correction model was specified and estimated. In terms of sign and size, the result showed that, there is an inverse relationship between budget deficit and the external reserve. This implies that an increase in the external reserve, leads to a decrease in budget deficits. A unit increase in external reserves resulted in 12.4 percent fall in budget deficit. In contrast, however, national income and interest rate showed a positive relationship with budget deficit. Increase in income expands the potential and propensity to spend. Lenders are equally more disposed to lend to the government because of the presupposed economic prosperity. The lagged value of the error correction term has the expected inverse sign of -0.42, and highly significant. The negative value of the error correction model further supports the co-integration relationship among the variables. Thus, macroeconomic variables influence budget deficits. Economic policies which minimizes macroeconomic fluctuations is paramount in curbing the negative impacts of increasing government deficit in the economy. Received: 2 May 2021 / Accepted: 15 June 2021 / Published: 8 July 2021
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Ranke, Tarah D., C. Louise Mitchell, Diane Marie St. George, and Christopher R. D’Adamo. "Evaluation of the Balanced Menus Challenge: a healthy food and sustainability programme in hospitals in Maryland." Public Health Nutrition 18, no. 13 (December 29, 2014): 2341–49. http://dx.doi.org/10.1017/s1368980014002936.
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AbstractObjectiveThe Balanced Menus Challenge (BMC) is a national effort to bring the healthiest, most sustainably produced meat available into health-care settings to preserve antibiotic effectiveness and promote good nutrition. The present study evaluated the outcomes of the BMC in the Maryland/Washington, DC region.DesignThe BMC is a cost-effective programme whereby participating hospitals reduce meat purchases by 20 % of their budget, then invest the savings into purchasing sustainably produced meat. A mixed-methods retrospective assessment was conducted to assess (i) utilization of the BMC ‘implementation toolkit’ and (ii) achievement of the 20 % reduction in meat purchases. Previous survey data were reviewed and semi-structured interviews were conducted.SettingHospitals located in the Maryland/Washington, DC region, USA, that adopted the BMC.SubjectsTwelve hospitals signed the BMC in the Maryland/Washington, DC region and six were available for interview.ResultsThree hospitals in the Maryland/Washington, DC region that signed the BMC tracked their progress and two achieved a reduction in meat procurement by ≥20 %. One hospital demonstrated that the final outcome goal of switching to a local and sustainable source for meat is possible to achieve, at least for a portion of the meal budget. The three hospitals that reduced meat purchases also received and used the highest number of BMC implementation tools. There was a positive correlation between receipt and usage of implementation tools (r=0·93, P=0·005).ConclusionsThe study demonstrates that hospitals in the Maryland/Washington, DC region that sign the BMC can increase the amount of sustainably produced meat purchased and served.
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Moffitt, Robert. "The Econometrics of Kinked Budget Constraints." Journal of Economic Perspectives 4, no. 2 (May 1, 1990): 119–39. http://dx.doi.org/10.1257/jep.4.2.119.
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In the last several years, a branch of applied econometrics has developed that is devoted to the development of techniques for the estimation of demand and other functions when the budget constraint is “piecewise-linear,” or “kinky”—that is, when the constraint consists of a number of segments joined together at kink points. Such constraints most frequently arise from government tax and transfer programs. But kinked constraints sometimes arise in nongovernment contexts, a well-known example being the block pricing schedule commonly set by utilities and volume discounting in general. Kinked budget constraints create two difficulties. First, changes in tax and transfer schedules can have unexpected effects that can be exactly the opposite in sign to those expected from economic theory. Examples of this phenomenon are given below. Second, kinked budget constraints make the estimation of demand functions quite difficult.
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Jones, Chris D., Thomas L. Frölicher, Charles Koven, Andrew H. MacDougall, H. Damon Matthews, Kirsten Zickfeld, Joeri Rogelj, et al. "The Zero Emissions Commitment Model Intercomparison Project (ZECMIP) contribution to C4MIP: quantifying committed climate changes following zero carbon emissions." Geoscientific Model Development 12, no. 10 (October 15, 2019): 4375–85. http://dx.doi.org/10.5194/gmd-12-4375-2019.
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Abstract. The amount of additional future temperature change following a complete cessation of CO2 emissions is a measure of the unrealized warming to which we are committed due to CO2 already emitted to the atmosphere. This “zero emissions commitment” (ZEC) is also an important quantity when estimating the remaining carbon budget – a limit on the total amount of CO2 emissions consistent with limiting global mean temperature at a particular level. In the recent IPCC Special Report on Global Warming of 1.5 ∘C, the carbon budget framework used to calculate the remaining carbon budget for 1.5 ∘C included the assumption that the ZEC due to CO2 emissions is negligible and close to zero. Previous research has shown significant uncertainty even in the sign of the ZEC. To close this knowledge gap, we propose the Zero Emissions Commitment Model Intercomparison Project (ZECMIP), which will quantify the amount of unrealized temperature change that occurs after CO2 emissions cease and investigate the geophysical drivers behind this climate response. Quantitative information on ZEC is a key gap in our knowledge, and one that will not be addressed by currently planned CMIP6 simulations, yet it is crucial for verifying whether carbon budgets need to be adjusted to account for any unrealized temperature change resulting from past CO2 emissions. We request only one top-priority simulation from comprehensive general circulation Earth system models (ESMs) and Earth system models of intermediate complexity (EMICs) – a branch from the 1 % CO2 run with CO2 emissions set to zero at the point of 1000 PgC of total CO2 emissions in the simulation – with the possibility for additional simulations, if resources allow. ZECMIP is part of CMIP6, under joint sponsorship by C4MIP and CDRMIP, with associated experiment names to enable data submissions to the Earth System Grid Federation. All data will be published and made freely available.
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FARRIER, JASMINE. "The Law: Barack Obama and Budget Deficits: Signs of a Neo-Whig Presidency?" Presidential Studies Quarterly 41, no. 3 (July 4, 2011): 618–34. http://dx.doi.org/10.1111/j.1741-5705.2011.03890.x.
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Syam, M. Ardiansyah, Syahril Djaddang, Mulyadi ., and Imam Ghozali. "The Attributes of Dysfunctional Audit Behavior (DAB): Second Order Confirmatory Factor Analysis." International Journal of Financial Research 11, no. 2 (March 16, 2020): 311. http://dx.doi.org/10.5430/ijfr.v11n2p311.
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This paper is intended to confirm the attributes of dysfunctional audit behavior (DAB). The attributes of dysfunctional audit behavior consist of under-reporting of time (URT), premature sign-off (PMSO), and time-budget pressure (TBP). We propose task complexity as a new attribute of dysfunctional audit behavior. The data was gathered from 367 senior auditors who work at Big-fourand Non-big four of 140 Public Accounting Firms that registered in Indonesian Public Accounting Association (IAPI). The data was processed using Second Order Confirmatory Factor Analysis (SEM-PLS) – SmartPLS3. The result of the study confirmed that the attributes of under-reporting of time (URT), positively, manifest the dysfunctional audit behavior. The attributes of premature-sign-off (PMSO), positively, manifest the dysfunctional audit behavior. The attributes of time-budget pressure (TBP), positively, manifest the dysfunctional audit behavior. The proposed factor, task complexity (TC) positively, manifests the dysfunctional audit behavior. The premature-sign-off is the most dominant factor reflecting/manifesting the dysfunctional audit behavior. The under-reporting of time (URT), premature sign-off (PMSO), time-budget pressure (TBP), and task complexity (TC) can be used as the predictor of dysfunctional auditor behavior (DAB). The higher the incidence of their attributes, the higher the potential incidence of dysfunctional audit behavior is.
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Shkarlet, Serhiy, Iryna Dolozina, and Maksym Dubyna. "BUDGETARY REVENUE BREAKDOWN AT THE LOCAL LEVEL OF PUBLIC ADMINISTRATION IN FEDERAL COUNTRIES." Baltic Journal of Economic Studies 5, no. 3 (August 1, 2019): 218. http://dx.doi.org/10.30525/2256-0742/2019-5-3-218-224.
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Ensuring the financial autonomy of local government bodies is an important component for creating conditions on accelerating the development of individual territories of the country and increasing the efficiency of their use. Creation of mechanisms for providing sufficient amounts of financial resources, activities of the above-mentioned authorities require thorough research in this area, especially within the study of foreign experience by building budget systems and organizing redistribution of financial resources between their individual components at different levels. Experience of federative countries is particularly significant in this area. The outlined confirms the relevance of the chosen topic of the article. Accordingly, the following goal of the research was set – to identify structural features and trends in the transformation of budget revenues at the local level of public administration in federative countries from 2000 to 2015. To achieve this goal, the following tasks were set: to determine the revenues structure of local government in federative countries; to analyse main tendencies of the change of the specified structure during 2000–2015; to apply cluster analysis in order to identify groups of countries that are similar to the processes of revenue generation of local government budgets in federative countries. Methodology. Statistics for assessment of budgetary revenue’s breakdown in several federative countries by the IMF data was processed, assessment of breakdown transformation with the use of the Ryabtsev index was done, and similarity and distinctions of revenue’s breakdown in different countries with the use of the hierarchical cluster analysis was investigated. Outcomes. It was found that among the analysed federative countries, the own tax revenue has a significant share (higher than 30% in a breakdown of all revenue) only in Belgium, Germany, Australia, Canada, and also in Bosnia and Herzegovina; the inter-budgetary transfers take the main position in financing of local budgets in Austria, Belgium, Canada, Russia, and Brazil; own non-tax revenues in local budgets are significant only in Australia and Bosnia and Herzegovina. It was proved that in fifteen years only in Russia, the opposite type of revenues breakdown sources was created and it demonstrates shifting to the centralization of public finance. It was also revealed that in 2000, the countries’ cluster structure by breakdown sign had obviously expressed group character, but further it evolved from a group structure to the step structure displaying specifics in the formation of local budgets’ revenues in each country. Practical implications. Practical outcomes of the study are analytical information on the structure of revenues of local government in federative countries, which may be useful by introducing new mechanisms for increasing the financial autonomy of local self-government. In addition, the obtained data may be useful for other not federative countries in terms of studying peculiarities of the formation of budget revenues of local government and analysis of the impact of such revenues on the socio-economic development of separate territories. Value/originality. The conducted study is relevant given the importance of developing local government in federative countries and providing it with the necessary financial resources for independent self-functioning. The data obtained during the research implementation are of practical value and can be used in the process of implementing measures to increase the financial independence of budget revenues at the level of local self-government in federative countries. This research was carried out within the framework of the scientific work performing of the Department of Finance, Banking and Insurance of the Chernihiv National University of Technology on the following topics: “Financial stability of economic systems in crisis management” (No. 0115U001149) and “Theoretical and applied aspects on financial provision of the national economy” (State Registration No. 0113U002741).
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Davidson, Bruce I. "The Effects of Reciprocity and Self-Awareness on Honesty in Managerial Reporting: Social Value Orientation Matters." Journal of Management Accounting Research 31, no. 1 (January 1, 2018): 85–103. http://dx.doi.org/10.2308/jmar-52020.
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ABSTRACT This study examines the effects of reciprocity, self-awareness, and social value orientation on honesty in managerial reporting. I measure each manager's social value orientation personality characteristic and conduct an experimental study that manipulates two contextual factors: a hiring choice and a signature requirement. I find that managers are not homogeneous in their reporting decisions. Pro-socials provide more honest reports when they are required to sign the budget report or when they are endogenously hired. Pro-selfs provide more honest reports when they are endogenously hired, and the level of honesty incrementally increases when pro-selfs sign the budget report. I find no support for the signature requirement alone increasing the level of honesty exhibited by pro-selfs. The differences in intrinsic preferences between SVO types exposed to situational cues common in a participative budget setting have the potential to inform employee recruitment and selection by organizations to allow for efficient budgetary control.
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Rahmani, Nima. "Evaluating of the Effectiveness of Television Advertisement of Life Insurance and Investing in Ma Insurance Company." Modern Applied Science 10, no. 12 (October 21, 2016): 222. http://dx.doi.org/10.5539/mas.v10n12p222.
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Nowadays, corporates require purposeful and effective marketing activities to survive and sell their goods and services in this ever-growing competitive world. Marketing is an issue having a significant role in marketing process of a corporate and it is dedicated a huge amount of marketing budget. Measuring effectiveness can be implemented through considering three steps: advertising inputs (e.g. advertising intensity, advertising content, and advertising budget); mental processing of customers during and after the ads broadcast; and finally advertising outcomes (e.g. resulting change in sales, income, and profit). In addition to the measurement of ads effectiveness on the customers mind, in the present study the impact of such ads on the sales was also tackled based on the AIDA hierarchy of effects model. Four hypotheses were considered for testing the research model. After the reliability and validity confirmation by, respectively, Cronbach's alpha and content validity, 400 questionnaires were distributed amongst the customers of “Ma” insurance company in Tehran, chosen base on the simple random sampling. Due to the rejection of data normality hypothesis, two Wilcoxon non-parametric tests, namely sign test and signed-rank test, were used. After statistical tests, hypotheses 3 and 4 (i.e. ads effectiveness on individuals willingness and action) were rejected. Finally, following the interpretations of results obtained from data analysis, the practical recommendations were presented for corporates and advertisers.
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Gély, Suzanne. "La religion de l'Antique de Cicéron à Chateaubriand : le signe et le sens." Bulletin de l'Association Guillaume Budé 1, no. 1 (1991): 76–88. http://dx.doi.org/10.3406/bude.1991.1455.
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Giraudet, Vincent. "Les Dionysiaques de Nonnos de Panopolis : un poème sous le signe de Protée." Bulletin de l'Association Guillaume Budé 1, no. 2 (2005): 75–98. http://dx.doi.org/10.3406/bude.2005.3646.
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Faradiza, Sekar Akrom, and Januar Chritianto. "TIME BUDGET PRESSURE DAN KARAKTERISTIK PERSONAL AUDITORTERHADAP PERILAKU PREMATURE SIGN-OFF AUDIT PROCEDURES." Jurnal Analisis Bisnis Ekonomi 16, no. 2 (October 30, 2018): 18–38. http://dx.doi.org/10.31603/bisnisekonomi.v16i2.2612.
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To produce a high quality audit report, an auditor must carry out several audit procedures.Premature sign-off audit procedures is one of the behaviors that can reduce audit quality becauseignores and stops audit procedures that must be carried out in accordance with the audit program.The aims of this research is to examine the effect of time budget pressure and personal auditorcharacteristics on premature sign-off audit procedures. The characteristics considered consist ofexternal locus of control, auditor's self rate performance, turnover intention and self esteem. Inadditions this research also examines the sequence of procedures that are often stopped orabandoned by the auditor. This study used questionnaires to obtained data form 140 auditors inYogyakarta, Semarang and Surakarta. Based on the Friedman test, this research found that theprocedure for understanding client business often ignored by auditors. Based on the logisticregression test, this research found that the time budget pressure factor affects the behavior ofpremature sign-off audit procedures.
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Баталов, Дмитрий, Dmitry Batalov, Руслан Кадыргулов, Ruslan Kadyrgulov, Юлия Морозова, Yulia Morozova, Геннадий Чернецов, and Gennady Chernetzov. "SIGNS AND FAILURE PATH OF RUSSIAN PROJECTS." Russian Journal of Management 7, no. 2 (August 5, 2019): 111–15. http://dx.doi.org/10.29039/article_5d4846bd8b9751.96209334.
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In the article, based on the results of the research of Russian projects of failed, the authors determine the need to increase the definition of project success. They add important criterion - the added value for a company and applicability of project results in operation. For systematize the reasons for the failure of projects, the article proposes the elementary taxonomy consisting of 2 groups. The presence of factors of the first group, the project definitely will not be successful upon completion. The presence of factors of the second group, the project can be completed within the budget and in the schedule, but the quality of the project results will suffer greatly, making them inapplicable in operations. The authors determine 4 types of state that the project lives while moving toward failure, thereby determining the typical path of degradation of project management. For identify the failure of the project, the authors propose to apply the early and late signs indicated in the article. To save the project, the authors indicate their recommendations, which are to stop and re-plan the project.
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Williams, Richard G., Anna Katavouta, and Vassil Roussenov. "Regional Asymmetries in Ocean Heat and Carbon Storage due to Dynamic Redistribution in Climate Model Projections." Journal of Climate 34, no. 10 (May 2021): 3907–25. http://dx.doi.org/10.1175/jcli-d-20-0519.1.
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AbstractProjected changes in ocean heat and carbon storage are assessed in terms of the added and redistributed tracer using a transport-based framework, which is applied to an idealized climate model and a suite of six CMIP5 Earth system models following an annual 1% rise in atmospheric CO2. Heat and carbon budgets for the added and redistributed tracer are used to explain opposing regional patterns in the storage of ocean heat and carbon anomalies, such as in the tropics and subpolar North Atlantic, and the relatively reduced storage within the Southern Ocean. Here the added tracer takes account of the net tracer source and the advection of the added tracer by the circulation, while the redistributed tracer takes account of the time-varying circulation advecting the preindustrial tracer distribution. The added heat and carbon often have a similar sign to each other with the net source usually acting to supply the tracer. In contrast, the redistributed heat and carbon consistently have an opposing sign to each other due to the opposing gradients in the preindustrial temperature and carbon. These different signs in heat and carbon redistribution can lead to regional asymmetries in the climate-driven changes in ocean heat and carbon storage. For a weakening in the Atlantic overturning and strengthening in the Southern Ocean residual circulation, the high latitudes are expected to have heat anomalies of variable sign and carbon anomalies of a consistently positive sign, since added and redistributed tracers are opposing in sign for heat and the same sign for carbon there.
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SYZONENKO, Olena. "PARTICIPATION BUDGET IN THE SYSTEM OF PUBLIC FINANCE." WORLD OF FINANCE, no. 1(58) (2019): 111–20. http://dx.doi.org/10.35774/sf2019.01.111.
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Introduction. The reform of public finances in Ukraine involves implementing measures to increase the openness and transparency of the budget system. Ensuring the transparency of the budget process and the participation of the population in its organization envisages timely and accurate disclosure of information on the use of budget funds, as well as the ability of the public to participate in the formation and implementation of the budget, which is indisputable sign of democracy in many countries around the world. Purpose. The purpose of the article is to study the issues of effective implementation of the participation budget in the context of decentralization, also the development of practical recommendations for improving the dialogue between local authorities and society on the basis of cooperation in the context of participative budgeting. Results. The role and place of the participation budget in the system of public finance in terms of financial decentralizations are justified. Foreign and domestic experience of introducing participatory budgeting in the field is generalized. The algorithm for implementation and implementation of participatory budgeting and recommendations for effective implementation of the budget for participation in the community are presented. Conclusions. The participation budget is an effective tool for interaction between government and society, which combines the principles of democracy and zransparency. Of course, the introduction of a budget for participation in the context of decentralization reform offers significant benefits. Particularly relevant is the introduction of the participation budget for newly formed united territorial communities. If previously small financially unprofitable communities were not able to use participatory budgeting in their territory, now, with voluntary unions, they are getting new financial opportunities for their development, using best practices in the participation budget in large and small cities
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Bloss, Joseph P. "The Financial Burdens of the Balanced Budget Act of 1997." Care Management Journals 1, no. 4 (January 1999): 267–74. http://dx.doi.org/10.1891/1521-0987.1.4.267.
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The Balanced Budget Act of 1997 (BBA) was signed into law on August 5, 1997 as Public Law No. 105-33. This single act introduced a revolutionary phase for the health care industry in the United States. It marked the beginning of momentous change to the overall health care coverage provided through the Medicare program. These changes, contained in the Balanced Budget Act, were intended to reduce substantially Medicare reimbursement, primarily to postacute care providers, including Certified Home Health Agencies. As a matter of fact, the Federal Register of August 5, 1999 states that “the intent of Section 4602 of the BBA is to control the soaring expenditures of the Medicare home health benefit that have been driven largely by increased utilization rather than price per visit.”
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Zabralova, O. S. "Concept and purpose of expenditure obligations." Courier of Kutafin Moscow State Law University (MSAL)), no. 10 (December 22, 2020): 205–11. http://dx.doi.org/10.17803/2311-5998.2020.74.10.205-211.
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One of the topical problematic issues in financial law is the definition of the meaningful characteristics of expenditure obligations in the budget structure. Not only in civil relations there are obligations, they are also characteristic of the public law sphere within the framework of different types of financial obligations: public, budgetary, expenditure, cash, debt. Expenditure obligations are legislatively enshrined in the Budget Code of the Russian Federation, and provide for the obligations of the relevant public law entity to provide funds from the relevant budget to the entity specified in the legislation (natural or legal entity, public entity). An analysis of the content characteristics of expenditure obligations indicates the presence of general and specific signs of civil and expenditure obligations. Among the first, it is necessary to highlight the property nature, the presence of legal relations, and the specific ones include the grounds for the emergence of obligations, their nature.
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Huisman, Selma E., Matthijs den Toom, Henk A. Dijkstra, and Sybren Drijfhout. "An Indicator of the Multiple Equilibria Regime of the Atlantic Meridional Overturning Circulation." Journal of Physical Oceanography 40, no. 3 (March 1, 2010): 551–67. http://dx.doi.org/10.1175/2009jpo4215.1.
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Abstract Recent model results have suggested that there may be a scalar indicator Σ monitoring whether the Atlantic meridional overturning circulation (MOC) is in a multiple equilibrium regime. The quantity Σ is based on the net freshwater transport by the MOC into the Atlantic basin. It changes sign as soon as the steady Atlantic MOC enters the multiple equilibrium regime because of an increased freshwater input in the northern North Atlantic. This paper addresses the issue of why the sign of Σ is such a good indicator for the multiple equilibrium regime. Changes in the Atlantic freshwater budget over a complete bifurcation diagram and in finite amplitude perturbation experiments are analyzed in a global ocean circulation model. The authors show that the net anomalous freshwater transport into or out of the Atlantic, resulting from the interactions of the velocity perturbations and salinity background field, is coupled to the background (steady state) state freshwater budget and hence to Σ. The sign of Σ precisely shows whether this net anomalous freshwater transport is stabilizing or destabilizing the MOC. Therefore, it can indicate whether the MOC is in a single or multiple equilibrium regime.
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Doležalová, Jitka. "The Political-Budget Cycle in Countries of the European Union." Review of Economic Perspectives 11, no. 1 (January 1, 2011): 12–36. http://dx.doi.org/10.2478/v10135-011-0005-z.
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The Political-Budget Cycle in Countries of the European Union We empirically estimate the political-budget cycle in the member countries of the European Union in period of 1988-2008. We indirectly analyze the potential of these countries to deal with increasing public debts which were augmented by the global economic crisis. The selection of the EU countries depends on three characteristics of democracy - shared power, openness and adaptability. The openness of democracy is the most important characteristics in relation to effective behavior of governments. We suppose that governments are motivated to make electoral manipulation in countries which have lower level of openness. We choose Finland, the Netherlands, Austria, Estonia, Poland, the Czech Republic, Romania and Greece to include into our sample of countries. The research of political-budget cycle confirmed our assumption. We did not find the political-budget cycle in Finland, the Netherlands and Estonia. On the other hand, we identified that Austrian, Czech and Greece governments had a tendency to manipulate fiscal policy before elections. The regression coefficients of Poland electoral dummies were very statistically significant but they had a wrong sign. We could not estimate political-budget cycle in Romania due to the short time series.
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Fowler, Luke. "Paygo for punctuality." Journal of Public Budgeting, Accounting & Financial Management 28, no. 3 (March 1, 2016): 265–98. http://dx.doi.org/10.1108/jpbafm-28-03-2016-b001.
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The federal budgeting process is wrought with conflict that makes it nearly impossible for the budget to be passed on time, or so it seems. One aspect overlooked is the effects of statutory Pay-As-You-Go (PAYGO) rules. The cursory evidence indicates PAYGO may be beneficial under certain circumstances. The analysis relies on an Autoregressive-Moving-Average (ARMA) time series model with data from appropriations bills signed into law from fiscal years 1994 to 2014. The findings indicate mixed effects for PAYGO statutes with a shorter budgeting timeline under the Budget Enforcement Act of 1990, but a longer timeline under the Statutory PAYGO Act of 2010. Additional findings suggest substantive relationships between the length of the budgeting process and party polarization, presidential leadership, and the economy.
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Slimani, Salma. "Threshold Effects of Fiscal Policy on Economic Activity in Developing Countries." International Journal of Business and Social Research 6, no. 3 (April 3, 2016): 20. http://dx.doi.org/10.18533/ijbsr.v6i3.933.
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<p>The aim of this paper is to investigate the relationship between fiscal policy and economic growth for a panel of 40 developing countries for the period 1990 – 2012 with a focus on a comparative analysis between Morocco and the panel. The variables used are real GDP, budget deficit, current government spending, national saving, inflation rate, total investment, public debt and current account balance. The main findings are: <em>First</em>, there is evidence of a double threshold effect of the fiscal balance. When exceeding a budget deficit level of 4.8% of GDP or a fiscal surplus level of 3.2% of GDP, economic growth is negatively affected. <em>Second</em>, the sign of the relationship between budget deficit and economic growth is conditioned by the level of total investment. For values of total investment higher than 23%, it follows that there is a positive relationship. However, it becomes negative, when investment falls below this threshold. <em>Third</em>, from Morocco’s perspective, analysis of threshold effects suggested that above 4.8% of budget deficit, average growth rate falls by 2.1%, while median growth falls by 1.5%.</p>
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Vorob’ev, Yu N., and L. M. Borshch. "5 financial System: an Integrated approach in the Context of the State financial Policy." Finance: Theory and Practice 22, no. 5 (November 23, 2018): 56–72. http://dx.doi.org/10.26794/2587-5671-2018-22-5-56-75.
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The purpose of our study was to substantiate theoretically and applied integrated approaches to the functioning and development of the fnancial system in the context of the state fnancial policy under the international sanctions. The study has been based on the theory of fnance, the dialectical method, and scientifc argumentation. We used a systemic approach, historical and economic-statistical methods as well. The authors substantiate the important scientifc direction of the modern fnancial system — modernization and progressive development and determine the consolidating functions of the state fnancial regulation, aimed at eliminating the imbalance, including new approaches to fnancing the budget defcit at the expense of borrowed funds. New approaches to macroeconomic orientation form new opportunities for modern modifcations in the fnancial system. On the basis of scientific arguments, the authors showed that although the federal budget of Russia plays a key role in the development of the fnancial system and the fnancial market, and the state fnancial policy acts as a macroeconomic regulator, the fnancial system of Russia develops on the basis of its own laws arising within it. The authors substantiate the point of view that the state fnancial policy is aimed at revealing the diversity of the functions of money circulation. This has an impact not only on social reproduction but also on the functioning and development of the fnancial system as a whole. The public fnancial policy should take into account the peculiarities of the functioning and development of the fnancial system in the context of constantly occurring macro-, meso-, and microeconomic processes. Of course, this will allow applying new approaches to modern changes in the fnancial system, and will also indicate the existence of a communicative convergent market, which is a sign of the formation of a “market of symbolic exchange of signs”, and hence of the new monetary changes.
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Farmer, D. K., and R. C. Cohen. "Observations of HNO<sub>3</sub>, ΣAN, ΣPN and NO<sub>2</sub> fluxes: evidence for rapid HO<sub>x</sub> chemistry within a pine forest canopy." Atmospheric Chemistry and Physics 8, no. 14 (July 22, 2008): 3899–917. http://dx.doi.org/10.5194/acp-8-3899-2008.
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Abstract. Measurements of exchange of reactive nitrogen oxides between the atmosphere and a ponderosa pine forest in the Sierra Nevada Mountains are reported. During winter, we observe upward fluxes of NO2, and downward fluxes of total peroxy and peroxy acyl nitrates (ΣPNs), total gas and particle phase alkyl and multifunctional alkyl nitrates (ΣANs(g+p)), and the sum of gaseous HNO3 and semi-volatile NO3− particles (HNO3(g+p)). We use calculations of the vertical profile and flux of NO, partially constrained by observations, to show that net midday ΣNOyi fluxes in winter are –4.9 ppt m s−1. The signs and magnitudes of these wintertime individual and ΣNOyi fluxes are in the range of prior measurements. In contrast, during summer, we observe downward fluxes only of ΣANs(g+p), and upward fluxes of HNO3(g+p), ΣPNs and NO2 with signs and magnitudes that are unlike most, if not all, previous observations and analyses of fluxes of individual nitrogen oxides. The results imply that the mechanisms contributing to NOy fluxes, at least at this site, are much more complex than previously recognized. We show that the observations of upward fluxes of HNO3(g+p) and σPNs during summer are consistent with oxidation of NO2 and acetaldehyde by an OH x residence time of 1.1×1010 molec OH cm−3 s, corresponding to 3 to 16×107 molecules cm−3 OH within the forest canopy for a 420 to 70 s canopy residence time. We show that ΣAN(g+p) fluxes are consistent with this range in OH if the reaction of OH with ΣANs produces either HNO3 or NO2 with a 6–30% yield. Calculations of NO fluxes constrained by the NO2 observations and the inferred OH indicate that NOx fluxes are downward into the canopy because of the substantial conversion of NOx to HNO3 and σPNs in the canopy. Even so, we derive that NOx emission fluxes of ~15 ng(N) m−2 s−1 at midday during summer are required to balance the NOx and NOy flux budgets. These fluxes are partly explained by estimates of soil emissions (estimated to be between 3 and 6 ng(N) m−2 s-1). One possibility for the remainder of the NOx source is large HONO emissions. Alternatively, the 15 ng(N) m−2 s−1 emission estimate may be too large, and the budget balanced if the deposition of HNO3 and σPNs is slower than we estimate, if there are large errors in either our understanding of peroxy radical chemistry, or our assumptions that the budget is required to balance because the fluxes do not obey similarity theory.
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Farmer, D. K., and R. C. Cohen. "Observations of HNO<sub>3</sub>, ΣAN, ΣPN and NO<sub>2</sub> fluxes: evidence for rapid HO<sub>x</sub> chemistry within a pine forest canopy." Atmospheric Chemistry and Physics Discussions 7, no. 3 (May 24, 2007): 7087–136. http://dx.doi.org/10.5194/acpd-7-7087-2007.
Full textAbstract:
Abstract. Measurements of exchange of reactive nitrogen oxides between the atmosphere and a ponderosa pine forest in the Sierra Nevada Mountains are reported. During winter, we observe upward fluxes of NO2, and downward fluxes of total peroxy and peroxy acyl nitrates (ΣPNs), total gas and particle phase alkyl and multifunctional alkyl nitrates (ΣANs(g+p), and the sum of gaseous HNO3 and semi-volatile NO3− particles (HNO3(g+p). We use calculations of the vertical profile and flux of NO, partially constrained by observations, to show that net midday ΣNOyi fluxes in winter are –4.9 ppt m s−1. The signs and magnitudes of these wintertime individual and ΣNOyi fluxes are in the range of prior measurements. In contrast, during summer, we observe downward fluxes only of ΣANs(g+p), and upward fluxes of HNO3(g+p), ΣPNs and NO2 with signs and magnitudes that are unlike most, if not all, previous observations and analyses of fluxes of individual nitrogen oxides. The results imply that the mechanisms contributing to NOy fluxes, at least at this site, are much more complex than previously recognized. We show that the observations of upward fluxes of HNO3(g+p) and ΣPNs during summer are consistent with oxidation of NO2 and acetaldehyde by OH with the product of concentration and residence time equal to 1.1×1010 molec OH cm−3 s, e.g. 3×107 molecules cm−3 OH for a 400 s canopy residence time. We show that ΣAN(g+p) fluxes are consistent with this same OH if the reaction of OH with ΣANs produces either HNO3 or NO2 in 6–30% yield. Calculations of NO fluxes constrained by the NO2 observations and the inferred OH indicate that NOx fluxes are downward into the canopy because of the substantial conversion of NOx to HNO3 and ΣPNs in the canopy. Even so, we derive that NOx emission fluxes of ~15 ng(N) m−2 s−1 at midday during summer are required to balance the NOx and NOy flux budgets. These fluxes are partly explained by estimates of soil emissions (estimated to be between 3 and 6 ng(N) m−2 s−1). One possibility for the remainder of the NOx source is large HONO emissions. Alternatively, the 15 ng(N) m−2 s−1 emission estimate may be too large, and the budget balanced if the deposition of HNO3 and ΣPNs is slower than we estimate, if there are large errors in either our understanding of peroxy radical chemistry, or our assumptions that the budget is required to balance because the fluxes do not obey similarity theory.
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Валеев and Azat Valeev. "Performance audit of the efficiency of the budget expenses on agriculture." Vestnik of Kazan State Agrarian University 8, no. 3 (October 24, 2013): 5–9. http://dx.doi.org/10.12737/1311.
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The significant funds annually are allocated under the government’s support for agriculture from the federal budget and the subject’s budgets of the Russian Federation. In this regard, one of the priorities of the control and audit departments should carry out audit of the use of public funds to support agriculture (hereafter - the performance audit). Auditing the effectiveness includes three main phases: a preparatory phase, during which the preliminary study of the control measures subjects, according to its results, the guidelines for the conduct of the performance audit are prepared; the main stage, which includes the collection, validation and analysis of data required to audit the facilities, and also obtain information from other sources. As a result of this phase check acts are signed; the final phase, during which findings, conclusions and recommendations are formed, a report on the results of performance audit are prepared and considered in due course. At the preparatory stage, the particular attention is paid to the identification and analysis of possible risks in the use of public funds. Taking into account the evaluation subject, the audit objectives and further on each of these criteria for evaluating the effectiveness are selected, representing the qualitative and quantitative characteristics of the organization, processes and results of the use of public funds and the activities of audit objects that show what should be the organization and processes and the results are a testament to efficient use of public funds.
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CHEN, WEI-LING, TSUNG-LUNG YANG, PO-LEI LEE, and CHUNG-DANN KAN. "FEASIBILITY OF SMART HEMODIALYSIS PATIENT CARE USING SENSORS EMBEDDED IN PERSONALIZED 3D PRINTING CAST." Journal of Mechanics in Medicine and Biology 19, no. 02 (March 2019): 1940017. http://dx.doi.org/10.1142/s0219519419400177.
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The ever-increasing incidence of end-stage renal disease (ESRD) has already become a major burden to health budgets and a threat to public health nationwide in Taiwan. According to the United States Renal Data System Annual Data Report in 2015, the prevalence and incidence of ESRD in Taiwan are the highest in the world. Moreover, for the population of 82 thousand ESRD patients receiving hemodialysis treatments, the total cost is up to NT$34.2 billion annually out of the National Health Insurance (NHI) program budget. This project is to design a wearable medical device which can measure and monitor the fluid dynamics of the dialysis access using sensor of phonoangiography (PAG) for exploring vascular pitch pattern and sensor of Photoplethysmography (PPG) for estimating the flow volume as a double checking of the AV access condition. We use arteriovenous access (AVA) stenosis detector based on phonoangiography technique and autoregressive model to detect access stenosis and simultaneously estimate the status of AVA life cycle by tracking and obtaining changes in frequency spectra domain. It helps hemodialysis patients to be aware earlier of the dysfunction of AVA and reminds them to make a return visit. The purpose of the complement deployment of vital sign sensors is to improve the prognosis and optimize overall health by providing analysis of physiological signals, including water content index, pulse oximetry, and blood pressure at the same time. With these sensors, the concept of holistic hemodialysis patient care (HHPC) might be proved.
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Grishin, I. "Sweden’s Parliamentary Deadlock: a Solution is Found?" World Economy and International Relations, no. 5 (2015): 65–70. http://dx.doi.org/10.20542/0131-2227-2015-5-65-70.
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This publication is a kind of afterword to the previous article by the same author, printed in MEMO Journal, 2015, no. 2. The article was received by the editorial board in October 2014.The afterword was caused by extraordinary events in the Swedish politics in December 2014. In the Riksdag in early December, the government lost a vote on the budget, due to the Swedish Democrats voting in favour of the centre-right opposition proposal. In return, the government announced snap elections for March 22nd, 2015, which officially were supposed to be confirmed on 29th December. The most likely outcome of these elections would have been a recurrence of the main result of the September elections, that is, the position of the Swedish Democrats as kingmaker. To avoid dependence on the Swedish Democrats, on December 27th, the government parties and the centre-right opposition signed an agreement that made it possible for a minority government to get its own budget approved. Thus, the agreement brought the country out of parliamentary deadlock and enabled her to regain control, but deprived the Swedish Democrats of the effectiveness of voting and by that ignored the will of their electorate. In Sweden, the agreement was given the opposite evaluations. Despite being tactically effective, the agreement has not solved the problem of the Swedish Democrats and especially anti-immigration sentiments in the society that the party reflects. The deal of the government and the centre-right opposition is a political-technological solution to this problem, whereas there needs to be found a political one. A dialogue between the parties of the establishment with the Swedish Democrats is needed, leading to some compromise. Probably, for the first time since the 1930's, the Swedish establishment has begun to lose its appreciation of the necessity for political compromise. However, some signs of understanding the necessity of reforming immigration policy are already visible; this is evidenced by the statements of a number of establishment politicians.
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Krone, Stefan, Falko Guderian, Gerhard Fettweis, Markus Petri, Maxim Piz, Miroslav Marinkovic, Michael Peter, Robert Felbecker, and Wilhelm Keusgen. "Physical layer design, link budget analysis, and digital baseband implementation for 60 GHz short-range applications." International Journal of Microwave and Wireless Technologies 3, no. 2 (March 8, 2011): 189–200. http://dx.doi.org/10.1017/s1759078711000080.
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The large bandwidth of the 60 GHz frequency band enables wireless short-range applications with data rates of several Gbit/s. The German project EASY-A has focused on early prototype implementations for selected applications, although no generally accepted 60 GHz standard has been available at the time. The implementations are based on application-oriented physical layer designs and link-budget investigations that account for the scenario-specific channel characteristics and for different integration technologies. This paper discusses the results of these investigations and details the hardware implementation of the digital baseband processing that relies on considerable parallelization. The link-budget results show that SiGe technology allows for 1 Gbit/s at a range of 3.5 m in non-line-of-sight environments, while up to 10 Gbit/s are feasible at more than 1 m in case of strong line of sight.
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Wan, Ting Ting, and Hui Min Li. "Investment Control of Construction Project." Applied Mechanics and Materials 672-674 (October 2014): 2217–20. http://dx.doi.org/10.4028/www.scientific.net/amm.672-674.2217.
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The measures for effective investment control of construction project include: raise the scientific nature of feasibility study report, compile practical and feasible design task book, strengthen design bidding and quota design, optimize design scheme, compile scientific bidding documents, properly sign construction contracts, strictly control design changes, strengthen investment management of equipment and material, make good analysis on investment and budget, strictly control payment progress and quality, correctly prevent and treat claims, and carefully examine and verify quantities and costs.
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Fisher, Anthony, and Bill Ussher. "A Cautionary Tale: What are the signs telling us? Curriculum versus standards reflected in schools planning." Teachers' Work 11, no. 2 (August 21, 2015): 221–31. http://dx.doi.org/10.24135/teacherswork.v11i2.71.
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The revised New Zealand Curriculum (NZC) was introduced in 2007 and seen as an opportunity for schools and communities to work together to provide a curriculum that reflected local needs. The NZC identifies learning areas which provide students with the foundation on which they can develop and later specialise. It would be expected that this broad base would be reflected in schools’ Charters and Strategic or Annual Plans. A small scale initial investigation reviewing documentation for 2012 of 16 schools was undertaken. The resulting review identified that the schools’ plans focussed primarily on National Standards. There was limited identification of specific Learning Areas other than Literacy and Numeracy in regards to school targets, professional development, budget or school priorities. This review raises the concern that predictions that the impact of the National Standards being implemented within New Zealand schools would narrow the school curriculum is becoming a reality.
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Yakimova, V. B., S. I. Zhestovskaya, E. V. Lebedeva, S. P. Litvinova, and E. V. Eremina. "Ultrasound diagnosis of Budd-Chiari syndrome." Siberian Medical Review, no. 2 (2021): 54–59. http://dx.doi.org/10.20333/25000136-2021-2-54-59.
Full textAbstract:
An analysis of ultrasound scanning of patients with hepatic veins (HV) pathology in order to clarify sonographic signs of Budd-Chiari syndrome was performed at the premises of the Regional state budget health care facility “Regional Clinical Hospital” in the city of Krasnoyarsk. The occurrence rate of the syndrome in the population was 1:100,000. The patients showed diff erent combinations of sonographic signs. Stenosis (or occlusion) of HV was found in 8 (88.9 %) patients; thrombotic masses in vessel lumens were found in 2 (22.2 %) patients, HV architectonics was compromised in 9 (100 %) patients, HV wall irregularities were registered in 9 (100 %) patients and pylephlebitis symptoms were observed in 4 (44.4 %) patients. HV thrombosis is diagnosed through Doppler ultrasound with the possibility of HV permeability along its entire length and evaluation of perivascular hepatic parenchyma with dynamic control.
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Ziboreva, O. B. "Concepts and signs of public administration." Uzhhorod National University Herald. Series: Law, no. 64 (August 14, 2021): 220–23. http://dx.doi.org/10.24144/2307-3322.2021.64.40.
Full textAbstract:
The article is devoted to the definition of the concept in the signs of public administration. It was found that the transition from the state-centric paradigm of state administration to the concept of a service state led to the renewal of the conceptual apparatus of administrative law. There was a need to substantiate the essence and characteristics of public administration, with the help of which the goals of the existence of a service state are realized.It is substantiated that the category “public administration” occupies an important place in modern scientific research. Scientists of public administration are mainly considered as: a) a way of realizing public interest as the interest of a certain social community, united within the territory of the state; b) as a mechanism for the implemen-tation of state policy; c) as the activity of public authorities (or state bodies and local self-government bodies) aimed at achieving socially important goals.It has been established that the definition of the concept of “public administration” in a broad sense depends to a certain extent on the level of development of democratic relations in society. If the state is characterized as democratic, then public administration can be defined as professional, paid, funded from the state and local budgets, the activities of state bodies and local self-government bodies, their officials, aimed at ensuring the rights, needs and interests of man and citizen, civil society, subjects objects of entrepreneurial activity and other participants in public relations within the framework of a unified state (public) policy. In a narrow, technocratic, understanding, public administration of any state can be considered as a set of actions of state-authorized bodies and their officials aimed at implementing public policy measures in all spheres of society.It has been proved that the signs of public administration are: a) the relationship between the direction of actions of persons directly carrying out public administration measures and state (public) policy; b) the professional nature of public administration; c) detailed legal regulation of most of the public administration activities; d) the presence of a distribution of competence between various subjects of public administration in order to avoid duplication of their functions.
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Herbst, M., T. Friborg, K. Schelde, R. Jensen, R. Ringgaard, A. G. Thomsen, and H. Soegaard. "Climate and site management as driving factors for the atmospheric greenhouse gas exchange of a restored wetland." Biogeosciences Discussions 9, no. 7 (July 23, 2012): 9029–64. http://dx.doi.org/10.5194/bgd-9-9029-2012.
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Abstract. The full atmospheric greenhouse gas (GHG) budget of a restored wetland in Western Denmark could be established for the years 2009–2011 from eddy covariance measurements of carbon dioxide (CO2) and methane (CH4) fluxes. The water table in the wetland, being restored in 2002, was unregulated, and the vegetation height was limited through occasional grazing by cattle and grass cutting. The annual net CO2 uptake varied between 195 and 983 g m−2 and the annual net CH4 release varied between 11 and 17 g m−2. In all three years the wetland was a carbon sink and removed between 42 and 259 g C m−2 from the atmosphere. However, in terms of the annual GHG budget (assuming that 1 g CH4 is equivalent to 25 g CO2 with respect to the greenhouse effect) the wetland was a sink in 2009, a source in 2010 and neutral in 2011. Complementary observations of meteorological factors and management activities were used to explain the large inter-annual variations in the full atmospheric GHG budget of the wetland. It is shown that the largest impacts on the annual GHG fluxes, eventually defining their sign, came from site management through changes in grazing duration and animal stocking density and from extreme weather patterns through an unusually long period of snow cover in the second year of observations. Since integrated CO2 and CH4 flux data from restored wetlands are still very rare, it is concluded that more long-term flux measurements are needed to predict the role of this land use type in the atmospheric GHG budget more accurately.
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Azizah, Nur, Dwi Oktaviani, and Windy Lia Safitri. "RANCANG BANGUN SISTEM INFORMASI STANDAR HARGA BARANGPADA KOTA TANGERANG." CCIT Journal 8, no. 2 (January 21, 2015): 78–90. http://dx.doi.org/10.33050/ccit.v8i2.323.
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In planning the procurement of goods and services the government city of Tangerang, will be compiled in a budget plan regional work units (RKA-on education) allocated from the Budget Revenue and Expenditure for Fiscal Year 2013, the compilation takes into account Standard Price of Goods. The problem faced now is the drafting, discussion and Standard Storage Unit Price still use the document to be signed by the Drafting Team and the Mayor of Tangerang as authorizing the Mayor's decision, and the data is stored in a file on Ms. Excel 2007. This proved to be less effective and time efficiency, especially when searching required by the standard price of sector departments. And waste paper for printing the books for sector departments in the form of a report each fiscal year. To overcome these problems were created Standards Information System using the web-based Goods Price CodeIgniter 2.0 framework and data storage using MySQL. With the construction of this system is expected to boost the quality of information transmission standard price of goods in the city of Tangerang.
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Nelson, Shanelle, Patricia W. Stone, Sarah Jordan, Monika Pogorzelska, Helen Halpin, Megan Vanneman, and Elaine Larson. "Patient Safety Climate: Variation in Perceptions by Infection Preventionists and Quality Directors." Interdisciplinary Perspectives on Infectious Diseases 2011 (2011): 1–7. http://dx.doi.org/10.1155/2011/357121.
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Background. Healthcare-associated infections (HAIs) are an important patient safety issue, and safety climate is an important organizational factor. This study explores perceptions of infection preventionists (IPs) and quality directors (QDs) regarding two safety microclimates, Senior Management Engagement (SME) and Leadership on Patient Safety (LOPS), across California hospitals.Methods. This was an analysis of two cross-sectional surveys. We conducted Wilcoxon signed-rank test, univariate analyses, and a multivariate ordinary least square regression.Results. There were 322 eligible hospitals; 149 hospitals (46.3%) responded to both surveys. The IP response rate was 59%, and the QD response rate was 79.5%. We found IPs perceived SME more positively than did QDs (21.4 vs. 20.4, ). No setting characteristics predicted variation in perceptions. Presence of an independent budget predicted more positive perceptions of microclimates across personnel types ().Conclusions. Differences in perceptions continue to exist between essential leaders in acute health care settings which could have critical effects on outcomes such as HAIs. Having an independent budget for the infection prevention and control department may enhance the overall safety climate and in turn patient care.
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Pirk, Norbert, Jakob Sievers, Jordan Mertes, Frans-Jan W. Parmentier, Mikhail Mastepanov, and Torben R. Christensen. "Spatial variability of CO<sub>2</sub> uptake in polygonal tundra: assessing low-frequency disturbances in eddy covariance flux estimates." Biogeosciences 14, no. 12 (June 29, 2017): 3157–69. http://dx.doi.org/10.5194/bg-14-3157-2017.
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Abstract. The large spatial variability in Arctic tundra complicates the representative assessment of CO2 budgets. Accurate measurements of these heterogeneous landscapes are, however, essential to understanding their vulnerability to climate change. We surveyed a polygonal tundra lowland on Svalbard with an unmanned aerial vehicle (UAV) that mapped ice-wedge morphology to complement eddy covariance (EC) flux measurements of CO2. The analysis of spectral distributions showed that conventional EC methods do not accurately capture the turbulent CO2 exchange with a spatially heterogeneous surface that typically features small flux magnitudes. Nonlocal (low-frequency) flux contributions were especially pronounced during snowmelt and introduced a large bias of −46 gC m−2 to the annual CO2 budget in conventional methods (the minus sign indicates a higher uptake by the ecosystem). Our improved flux calculations with the ogive optimization method indicated that the site was a strong sink for CO2 in 2015 (−82 gC m−2). Due to differences in light-use efficiency, wetter areas with low-centered polygons sequestered 47 % more CO2 than drier areas with flat-centered polygons. While Svalbard has experienced a strong increase in mean annual air temperature of more than 2 K in the last few decades, historical aerial photographs from the site indicated stable ice-wedge morphology over the last 7 decades. Apparently, warming has thus far not been sufficient to initiate strong ice-wedge degradation, possibly due to the absence of extreme heat episodes in the maritime climate on Svalbard. However, in Arctic regions where ice-wedge degradation has already initiated the associated drying of landscapes, our results suggest a weakening of the CO2 sink in polygonal tundra.