Academic literature on the topic 'General comprehensive budget'

Comprehensive budget management as the important tool of enterprise internal control and management goal achieving gradually expose some problems like out of touch with strategy, budget work become a mere formality in the long running process. This thesis puts the concept of EVA into the comprehensive budget management, find out the dominant position of the comprehensive budget management based on EVA, discuss on the comprehensive budget management system building, and seek a new way for the enterprise comprehensive budget management.

This study aimed to examine the financing of photovoltaics research and development by analyzing funding from public (European Union and national budgets) and private sources (enterprises), Strategic Energy Technology Plan participating countries being the main focus (European Union Member States plus Norway and Turkey). In the coming years, photovoltaics are expected to heavily contribute towards the achievement of audacious climate and energy objectives. Continuous monitoring of the effects is of great importance to assess a course of action taken at such a large scale. It will be revealed that the distribution of funding provided by national budgets highly concentrates on a few Member States, which is part of a general trend in Research and Development within Europe. Approximately 85% of the current European investment provided by the EU budget is administered in the framework of the Horizon 2020 (2014–2020) program; private investment behaves differently. The European photovoltaics manufacturing market has been obliterated by low-budget imported goods. A major characteristic is that the remaining companies are almost exclusively privately held. Gathering data has consequently been a challenge, as opposed to the readily available public datasets.

As a major method for internal administration and control of an enterprise, comprehensive Budget Management is also a modern administration pattern centralizing systematization and strategy theories and human-resource-based concepts. This article begins with research of strategic administration theory and then puts forward a theoretical frame of the strategy-oriented Comprehensive Budget Management based on comprehensive summary and specific analysis of it.

Urgency of the research. Management of the budget process, namely an assessment of the efficiency of the redistribution of funds in the economy, the timeliness of funding of government commitments and targeted programs, requires scientific substantiation and determination of criteria for which it would be possible to evaluate and compare its efficiency. Target setting. Proposals for improving the complex methodology to assess the budget process in Ukraine are being developed. Actual scientific researches and issues analysis. The works of the following authors are devoted to the study of the efficiency of the budget process: Apatov N.V., Medzitov R.Sh., Bugay T.V., Frolov S.M. Uninvestigated parts of general matters defining. Scientists pay a lot of attention to particular issues of the budget process, while the problem of evaluating its efficiency is largely ignored. The research objective. The article is aimed to give a comprehensive assessment of the efficiency of the budget process in Ukraine with the help of the point rating method. The statement of basic materials. Qualitative and quantitative indicators that objectively determine the effectiveness of its organization are studying while evaluating the efficiency of the budget process. According to the analysis, the budget process of 2016 is defined as more effective compared with previous years. Based on the chosen methodology, the sum of the points scored in this period was 36, which is 66,6% of the maximum possible. Conclusions. However, a number of problems related to strategic budget planning, violation of deadlines for review and approval of budgets, ineffective use of budget funds, have to be resolved in a future. The survey confirms a necessity to give a comprehensive assessment of the budgetary process in Ukraine, aimed to provide efficient use of budgetary resources.

We present a unified vision of the existing theoretical models for the turbulent plane jet, leading to new analytical profiles for scalar concentration and turbulent quantities, including a complete turbulent kinetic energy budget. Integrals of the budget terms are also computed. The present model is split into two variants. Both compare fairly well with referenced experimental data.

The 2011 Budget brought good news for UK science with the Chancellor announcing £100 million of capital investment in science1. While widely welcomed by the scientific community, this news is set against a backdrop of the 43% reduction in capital spending at Department of Business, Innovation and Skills (BIS) over 4 years as set out under the terms of the Comprehensive Spending Review2, and arrives amid what has been a challenging start to 2011 for the life sciences sector.

Budgeting is an important tool helping managers in planning and controlling during the operation of universities. Budgeting plays a vital role in controlling budgeting activities in the short-term and provides appropriate implementation plans to achieve strategic objectives. This study aims to evaluate the management effectiveness of budgeting activities in Vietnamese public universities. Data was collected from 53 public universities in Vietnam through questionnaire. After collecting, the data is cleansed and analyzed on SPSS software by tools such as: Frequency statistics, price statistics, average, comparing. The research results showed that: (1) The application of budgeting is comprehensive; that includes income and expenditure budget, enrollment budget, and teaching budget; (2) Monitoring and evaluation of budgeting activities are strictly implemented, (3) The main budgeting method is preparing general budgets for the entire university, and the other method is preparing budgets for each department (4) The main method of evaluating budgeting is comparing variances while variance analysis and finding underlying causes were not applied. This study proposes solutions to improve the process, content and quality of budgeting, thereby contributing to improving management efficiency in public universities in Vietnam. JEL Classification: M10, M40, M41.

Abstract The energy budget of global thermohaline circulation (THC) is numerically investigated using an ocean general circulation model (OGCM) under a realistic configuration. Earlier studies just discuss a globally integrated energy budget. This study intends to draw a comprehensive picture of the global THC by separately calculating the energy budgets for three basins (the Atlantic, Indo-Pacific, and Southern Ocean). The largest mechanical energy source is a kinetic energy (KE) input to the general circulation by wind. Of that, 0.3 TW is converted to gravitational potential energy (GPE), and 80% of the energy conversion occurs in the Southern Ocean. Almost the same quantity of GPE is supplied by vertical mixing. Injected GPE is almost equally dissipated by convective adjustment and the effect of cabbeling, and a large part of that is consumed in the Southern Ocean. A dominant role of the Southern Ocean in the energy balance of THC and importance of the interbasin transport of GPE are found. Then, the enhancement of the meridional overturning circulation in the Atlantic induced by wind in the Southern Ocean is examined. Calculating the energy budget anomaly enables the authors to identify its mechanism as a component of THC.

Master’s thesis aims at understanding the process of planning and implementation of development project. It focuses in particular on the description and analysis of various stages of the project, especially in terms of their management and elimination of potential risks. The first part of the thesis deals mainly with theoretical introduction of the topic and definition of basic concepts and methods. The second part of the work is already trying to map a specific development project and to analyze its real progress. This section also proposed other possible approaches to addressing certain specific tasks within the individual phases and the elimination of potential risks that the project actually occurred, including the proposal of optimal process for managing development project.

This collective monograph continues a series of scientific studies and publications on the problems of strategic planning, which have been carried out for several years at the Financial University under the Government of the Russian Federation with the involvement of specialists from other scientific and educational organizations. A series of research papers in 2017-2019 was devoted to the analysis of strategic development risks and the analysis of global strategic planning practice, the general methodology of strategic planning and forecasting (including in the context of ensuring Russia's economic security), the approach to the formation of life cycles of preparation and revision of strategic planning documents and their comparative analysis, the experience of coordinating budget, project and process types of management and financing, monitoring risks and threats, the use of new information tools in the strategic planning complex, including blockchain, and also naturally develops such aspects of previous research as analysis of world practice, coordination of budget, project and process types of management and financing, the use of information technologies. However, at the same time, a special task was set — to approach a comprehensive analysis of the strategic planning process as a whole, especially to study its documentary support as the core of the organization of this process and the implementation of its results in the practice of public administration, as well as to analyze the scientific support of strategic planning as an essential aspect of all strategic planning and strategic management activities in the entirety of its aspects (goal setting, forecast, design, programming, planning, control and audit). It is intended for specialists from the humanities, natural sciences and technical fields of knowledge focused on management and development problems, for undergraduates and postgraduates, as well as for a wide audience of management practitioners, including those related to strategic planning processes in the public sector.

Over the last few decades, software security has become significant in parallel to general software testing. Previously, the scope of software security was relatively limited as compared to the software functionality. But now, in global software engineering, the scope and budget of software security are far more than its basic functionality. This has created a pressing need to devise the separate set of working boundaries between software quality testing, and software security testing in global software engineering. In the past literature, a massive number of software security testing methods has been devised. In this paper, a comprehensive literature review is presented on the recent global software security testing methods. In addition, the strength and limitation of each framework are discussed and analyzed. Finally, this work submits the open areas in the domain of global software security testing methods as one of the deliverables of this research work.

Like other rangelands, little application of remote sensing data for measurement and monitoring has taken place within the Jornada Basin. Although remote sensing data in the form of aerial photographs were acquired as far back as 1935 over portions of the Jornada Basin, little reliance was placed on these data. With the launch of Earth resources satellites in 1972, a variety of sensors have been available to collect remote sensing data. These sensors are typically satellite-based but can be used from other platforms including ground-based towers and hand-held apparatus, low-altitude aircraft, and high-altitude aircraft with various resolutions (now as good as 0.61 m) and spectral capabilities. A multispectral, multispatial, and multitemporal remote sensing approach would be ideal for extrapolating ground-based point and plot knowledge to large areas or landscape units viewed from satellite-based platforms. This chapter details development and applications of long-term remotely sensed data sets that are used in concert with other long-term data to provide more comprehensive knowledge for management of rangeland across this basin and as a template for their use for rangeland management in other regions. In concert with the ongoing Jornada Basin research program of ground measurements, in 1995 we began to collect remotely sensed data from ground, airborne, and satellite platforms to provide spatial and temporal data on the physical and biological state of basin rangeland. Data on distribution and reflectance of vegetation were measured on the ground along preestablished transects with detailed vegetation surveys (cover, composition, and height); with hand-held and yoke-mounted spectral and thermal radiometers; from aircraft flown at different elevations with spectral and thermal radiometers, infrared thermal radiometers, multispectral video, digital imagers, and laser altimeters; and from space with Landsat Thematic Mapper (TM), IKONOS, QuickBird, Terra/Aqua, and other satellite-based sensors. These different platforms (ground, aircraft, and satellite) allow evaluation of landscape patterns and states at different scales. One general use of these measurements will be to quantify the hydrologic budget and plant response to changes in components in the water and energy balance at different scales and to evaluate techniques of scaling data.

Chapter 2 reads black women’s diverse performance of race play in contemporary American pornography, focusing on three sites of analysis. First, I discuss the performance of black female/white male humiliation in the BDSM femdom website of a veteran black female performer/pornographer, Vanessa Blue, arguing that race is a critical technology of interracial BDSM pornography. Next, I read a performance of black female submission staged as a historical reenactment of chattel slavery in hard-core mainstream race-play pornography to illustrate the hold this history maintains over our erotic imaginary. Then, I turn to amateur Internet race-play pornography to analyze queer race-play performance in porn. From amateur to high budget, mainstream to margins, and across the shifting racial and gender dynamics of production and positions of domination and submission, pornographic performances of race play exhibit an unfaltering racial hyperbole and eroticization of black female racial-sexual alterity and its anxiety. Though I demonstrate the salience of race play in the pornographic imaginary, I analyze race play as a comprehensive performance with a more universal sociocultural currency and relevance. Far from being a liminal sexual practice, race play delineates the performance of racialized sexuality more generally.

A popular model to measure the stability of a network is k-core - the maximal induced subgraph in which every vertex has at least k neighbors. Many studies maximize the number of vertices in k-core to improve the stability of a network. In this paper, we study the edge k-core problem: Given a graph G, an integer k and a budget b, add b edges to non-adjacent vertex pairs in G such that the k-core is maximized. We prove the problem is NP-hard and APX-hard. A heuristic algorithm is proposed on general graphs with effective optimization techniques. Comprehensive experiments on 9 real-life datasets demonstrate the effectiveness and the efficiency of our proposed methods.

The U.S. electric utility industry continues to undergo dramatic and accelerating transformation. Reliability and resiliency are a key focus. A number of important issues including cyber and physical security challenges, aging infrastructure, and low natural gas prices continue to be of concern. Significant advances in technology, and prolonged regulatory uncertainty are also contributing factors. Electric utilities are now making substantial investment in renewable resources and other technologies needed for renewables integration. This means a reduction in investment in generation assets and an increase in the transmission and distribution grids. There is also increased investment in providing customers with solutions to lower their costs, reduce their carbon footprint and provide control over their energy management. The transformation ultimately demands significant increases in power plant generation operating capabilities and higher levels of equipment reliability while reducing O&M and capital budgets. Achieving higher levels of equipment reliability, with such tightening budget and resource constraints, requires a very disciplined approach to maintenance and an optimized mix of the following maintenance practices: • Preventative (time-based) • Predictive (condition-based) • Reactive (run-to-failure) • Proactive (combination of 1, 2 and 3 + root cause failure analysis) Preventive maintenance (PM) is planned maintenance actions taken to ensure equipment is capable of performing its required functions. PM tasks are generally time-based, depending on the availability of condition monitoring data through a predictive maintenance (PdM) program. Traditionally, PdM is largely performed by maintenance technicians in the field with handheld devices. Resource constraints usually mean that often weeks or even months elapsed between readings on the same piece of equipment. This approach has limitations with data volume, velocity, variety, and veracity. Significant recent advances in sensor and technology associated with the Industrial Internet of Things (IIoT) have enabled the transformation of critical power plant assets such as steam turbines, combustion turbines, generators, and large balance-of-plant equipment into smart, connected power plant assets. These enhanced assets, in conjunction with analysis and visualization software, provide a comprehensive on-line conditioning monitoring solution that enables both a reduction in time-based PM tasks and also automation of PdM tasks. This paper describes an approach by Duke Energy to apply smart, connected power plant assets to greatly enhance its fossil generation equipment reliability program and processes. It will outline the value that is currently being realized and will also examine additional opportunities.

Section 316(b) of the Clean Water Act regulates the potential environmental impacts of cooling water intakes in order to mitigate the adverse entrainment and impingement effects on aquatic organisms. The recently proposed EPA regulations require that power plants currently using once-through cooling systems at the very minimum, evaluate the cost and environmental benefits of retrofitting to wet or dry cooling towers for their next permit application. However, a sound cooling tower retrofit assessment cannot be confined to cooling tower issues alone. Cooling tower backfits significantly affect the entire cooling system and generating capacity. Though the industry still awaits the EPA’s February 2004 final action ruling to clarify the regulations for existing plants, it is clear that acceptable methods of plant compliance with 316(b) regulations will be decided based upon the costs of new technology available, including cooling tower retrofits. A plant not able to meet the tight impingement and entrainment reduction percentages required under 316(b) will be required to consider the cost of retrofitting technologies versus the expected environmental benefit. The EPA has complied standard costs for retrofitting cooling towers that are extremely optimistic and limited in their scope, and thus tend to be far lower than a plant would actually accrue during a retrofit. These EPA costs of compliance are accepted by default in the cost-benefit analysis unless a plant can make a compelling case that their site-specific costs are much higher than EPA’s estimate or are wholly disproportionate to the environmental benefits accrued by such a retrofit. In either case, an overly simplistic and non-comprehensive tower retrofit cost estimate will increase the chances of a plant being required to implement a closed-cooling system retrofit, which in nearly all cases is the most costly and difficult alternative. In addition to constructing a tower, a cooling tower retrofit also alters many parts of the existing cooling system. Typically, a once-through condenser is designed to operate in a siphon circuit using low pressure buried piping under the turbine building. The condenser, along with its piping, would likely have to be modified to be compatible for a conversion to a higher pressure closed-loop system. The retrofit would require installation of new circulating water pumps to provide the additional required head. Portions of the plant’s large diameter circulating water piping systems and intakes must be decommissioned or redesigned to accommodate the retrofit. The critical parts of any retrofit evaluation will be to identify the site-specific modifications required for a conversion with a reasonably accurate estimate of capital costs. An accurate retrofit evaluation must reflect the impacts on all of the circulating water system components along with the adjusted overall performance. Obtaining accurate cost data on the full scope of a retrofit project is difficult due to many factors. There have been only a handful of cooling tower retrofits in the U.S. The experiences from these are mostly inapplicable due to either their small size or unique factors that facilitated the cooling system conversion. The site-specific nature of each retrofit, including the interpretation of a matrix of environmental siting issues, makes cooling system retrofit estimates very complex. Developing an accurate estimate requires a thorough review the existing cooling system design equipment, features & layout. These data are best obtained from a site visit and interviews with key system and operations personnel. Retrofit budgets for this evaluation should not be based on very “generic” cases prepared without regard to site-specific design & operating limitations. Instead, a realistic turnkey retrofit budget is based on a well planned project that confronts the broad scope of a retrofit including the range of site-specific factors. This paper will summarize the art of the retrofit and provide considerations to develop more reliable and meaningful closedcycle retrofit cooling system cost estimates. It will describe the critical characteristics of cooling towers, pumps, circulating water piping, and condenser modifications. It will provide recommendations to produce reasonably accurate evaluations of the seasonal and peak period (energy penalty) effects of the retrofitted cooling system on plant generation. In fact, those conversion costs and the negative effects on plant generation are the key to determining the realistic effects of a proposed retrofit. Finally, it will present the major consequences of trading-off the adverse aquatic environmental impacts with airborne ones from a retrofitted wet cooling tower.