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1
Carlowicz, M. "NAS calls for comprehensive science budget." Eos, Transactions American Geophysical Union 76, no. 51 (1995): 525. http://dx.doi.org/10.1029/95eo00323.
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Xia, Bin, and Jia Zhuo. "Construction of Comprehensive Budget Management System Based on EVA." Advanced Materials Research 811 (September 2013): 706–9. http://dx.doi.org/10.4028/www.scientific.net/amr.811.706.
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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.
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De Negri, Juan Francisco, Simon Pezzutto, Sonia Gantioler, David Moser, and Wolfram Sparber. "A Comprehensive Analysis of Public and Private Funding for Photovoltaics Research and Development in the European Union, Norway, and Turkey." Energies 13, no. 11 (May 29, 2020): 2743. http://dx.doi.org/10.3390/en13112743.
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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.
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Shi, Liu, and You Ni Huang. "Study on the Strategy-Oriented Enterprises Comprehensive Budget Management System." Advanced Materials Research 850-851 (December 2013): 1032–35. http://dx.doi.org/10.4028/www.scientific.net/amr.850-851.1032.
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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.
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Hrubliak, Oksana Mykhaylivna, Maksym Volodymyrovych Karvatskyi, and Artur Vitaliyovych Zhavoronok. "METHODICAL APPROACHES TO ASSESS THE EFFICIENCY OF THE BUDGET PROCESS IN UKRAINE." SCIENTIFIC BULLETIN OF POLISSIA 1, no. 2(14) (March 1, 2018): 108–13. http://dx.doi.org/10.25140/2410-9576-2018-2-2(14)-108-113.
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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.
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Violeau, D. "A Comprehensive Presentation of the Turbulent Plane Jet Theory with Passive Scalar." Mathematical Problems in Engineering 2017 (2017): 1–11. http://dx.doi.org/10.1155/2017/4369895.
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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.
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Smith, Rebecca. "Science and the Budget." Biochemist 33, no. 3 (June 1, 2011): 54–56. http://dx.doi.org/10.1042/bio03303054.
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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.
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LE, Oanh Thi Tu, and Nga Thi Nguyen. "Management Efficiency of Budgeting: Evidence from Public Universities in Vietnam." International Journal of Accounting & Finance Review 5, no. 1 (June 15, 2020): 105–15. http://dx.doi.org/10.46281/ijafr.v5i1.618.
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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.
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Urakawa, L. Shogo, and Hiroyasu Hasumi. "The Energetics of Global Thermohaline Circulation and Its Wind Enhancement." Journal of Physical Oceanography 39, no. 7 (July 1, 2009): 1715–28. http://dx.doi.org/10.1175/2009jpo4073.1.
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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.
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Hopkins Tanne, J. "Obama's budget changes sex education funding from abstinence-only to comprehensive education." BMJ 338, may20 1 (May 20, 2009): b2008. http://dx.doi.org/10.1136/bmj.b2008.
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Reimer, Marie, Kurt Möller, and Tobias Edward Hartmann. "Meta-analysis of nutrient budgets in organic farms across Europe." Organic Agriculture 10, S1 (May 26, 2020): 65–77. http://dx.doi.org/10.1007/s13165-020-00300-8.
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AbstractNutrient supply to organic farms is a highly discussed topic in Europe, due to the restricted availability of external fertilizer resources and the use of contentious inputs. To optimize the flow of nutrients throughout the organic farming system, it is firstly necessary to obtain valid data on the nutrient status of organic farms. Nutrient budgets are a valid tool to investigate the nutrient demand or surplus of a system. However, there is currently no comprehensive overview of nutrient budgets of European organic farms. We therefore carried out a meta-analysis on 56 individual studies that reported either farm-gate or soil surface budgets. The analysis showed an imbalance between nutrients, a general surplus of nitrogen (45 kg N ha−1 year−1 [95% confidence interval (CI) 30, 61]), magnesium (16 kg Mg ha−1 year−1 [− 9, 40]) and sulfur (45 kg S ha−1 year−1 [− 29, 118]), a balanced phosphorus budget (0 kg P ha−1 year−1 [− 2, 2]), and a deficit for potassium (− 12 kg K ha−1 year−1 [− 21, − 3]). We observed large differences between farms that could be partly explained by farm type and budgeting method. Arable and mixed farms showed lower nitrogen, phosphor, magnesium, and sulfur budgets than dairy/beef farms or even vegetable farms, while all farm types besides dairy/beef farms showed deficits for K budgets. Further, farm-gate budget studies yielded higher budgets than soil surface budgets. Variations between studied countries could also be detected, but the coverage and comparability are low due to differences in studied farm types and budgeting method.
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Vyhovska, N., and S. Diachek. "RЕFORM OF THE SYSTEM OF FINANCIAL CONTROL OVER THE EXECUTION OF LOCAL BUDGETS." Vìsnik Sumsʹkogo deržavnogo unìversitetu, no. 3 (2020): 63–71. http://dx.doi.org/10.21272/1817-9215.2020.3-7.
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The article defines, the need to improve the system of public financial control at the regional level is due to the concentration of financial and material resources of a particular area for more efficient use. Definitely at the current stage of development of financial control, scientists pay much attention to providing recommendations for reforming financial control over the implementation of local budgets, but they are diverse, which complicates the comprehensive improvement of the system of financial control over the implementation of local budgets. The need to increase the efficiency of the system of financial control over the implementation of local budgets in Ukraine, the need to revise many theoretical and practical provisions requires research and development of scientifically sound recommendations for further development of the control system at the local level. The purpose of the article is to identify problems of inefficiency of the state financial control of local budgets, develop directions for its reform in the context of organizational, regulatory, methodological support and justify the need for public monitoring in the budget process as a tool for civil society and local authorities. The methodological basis of the study are general philosophical and general scientific methods of cognition of phenomena and processes in the system of financial control. In the process of studying the theoretical aspects of control, a systematic approach was used to form a system of financial control over the implementation of local budgets.The directions of reforming the system of financial control over the implementation of local budgets in terms of elements of the support subsystem of the financial control system are proposed, namely: improvement of regulatory, organizational, personnel, methodological and information support. The practical implementation of the proposed measures will improve the quality of budget process management, the formation and development of the system of municipal financial control, increase the efficiency and effectiveness of local governments and other participants in the budget process.
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RADELYTSKYJ, Yurij. "PROBLEMS OF LOCAL BUDGETS’ ORGANIZATION IN UKRAINE IN THE CONTEXT OF FINANCIAL DECENTRALIZATION." WORLD OF FINANCE, no. 2(51) (2017): 29–41. http://dx.doi.org/10.35774/sf2017.02.029.
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Introduction. Fiscal decentralization as the main vector of development of Ukraine in general and local government in particular has set scientific and expert community task of defining feasibility and effectiveness of the reforms and their compliance with requirements and needs of society. Purpose. Analysis of the tool of organization of local budgets in Ukraine due to decentralization process to define the main results of these innovations and make recommendations for improving the system. Results. Specific features of organization of local budgets in Ukraine in terms of local government reform are observed. It is made comparative analysis of formation and execution of local budgets before and after the reform. Peculiarities of formation of the revenue of local governments are examined. Tax revenue is defined as the main source of local budgets. It is analyzed the main characteristics of collection of major budget-taxes. The features of expenditure policies at the local level are investigated. The main problems of this process are defined. It is investigated the place and role of intergovernmental transfers as a part of local budgets. The features of forming of intergovernmental transfers and horizontal fiscal equalization of local budgets in consequence of financial decentralization are determined. General conclusions resulting from the study are made. Conclusion. Reform of the system of local budgets requires a comprehensive update of local government and simultaneous implementation of sectoral reforms. In the system of local budget revenues development and selection of algorithm of formation of a well-defined orientation to ensure financial autonomy and financial viability and its implementation on an ongoing basis is a priority. The task of reforming expenditure part of local budgets is orientation of financial resources to secure capital expenditures and implementing their own powers of local government.
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Apreda, Rodolfo. "The governance slack model: A cash flow approach to shape up corporate accountability and good practices." Corporate Ownership and Control 1, no. 1 (2003): 35–49. http://dx.doi.org/10.22495/cocv1i1p12.
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This paper introduces a cash flow model to budget and monitor distinctive matters usually arising in corporate governance. By enlarging the standard cash flow model widely used in Finance, and avoiding some of its downsides, it sets up a composite of cash flows called governance slack, which amounts to a comprehensive budget for the most usual governance issues. This slack has a dual structure whose dynamics keeps track of uses and sources of its components, and could become functional in preventing likely agency problems and improving not only disclosure but accountability as well.
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Arief, Muhammad Sukri. "THE EVALUATION OF THE PERFORMANCE BASED BUDGETING IN HEALTH, EDUCATION, AND PUBLIC WORKS AGENCIES OF POLEWALI MANDAR REGENCY, WEST SULAWESI PROVINCE." Mega Aktiva: Jurnal Ekonomi dan Manajemen 9, no. 1 (May 27, 2020): 39. http://dx.doi.org/10.32833/majem.v9i1.110.
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New paradigm of modern society pushes financial reform of regencies. One form of the reform is the application of performance-based budgeting. The budget compilation process and target demonstrate regencies’ opportunities to develop vision and mission as well as to materialize society expectation and desire in accordance with the regencies potentials. However, the implementation of the budget faces uneasy challenges. The subjects of this paper consist of budgeting process included planning, implementation, performance measurement and evaluation, and reporting. This paper also describes problems in budgeting process. The technique of collecting data were collected by observation, in depth interview and analyzed by using qualitative method that was developed based on descriptive paradigm to describe comprehensive meaning of Polewali Mandar Regency, budgeting process. This research shows that in general, the idealism of performance based budgeting is not yet achieved. There are many mistakes in budgeting process sequences included planning, implementation, performance measurement and evaluation, and reporting. The less comprehensive communication, integration computerized application system, rewards and punishment system, and work ethic became the causes of the problems.
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Ptashnyk, S., Y. Ulyanych, and O. Rolinsky. "Financial security of local self-government in the conditions of financial decentralization in Ukraine." Collected Works of Uman National University of Horticulture 2, no. 97 (December 28, 2020): 243–62. http://dx.doi.org/10.31395/2415-8240-2020-97-2-243-262.
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In order to identify the impact of changes that have been introduced as a result of decentralization, a study was conducted on the effectiveness of the formation of the revenue side of local budgets in the period before and after the beginning of local government reform. To conduct a comprehensive analysis of changes in the definition of revenues and expenditures of local budgets, the level of the ratio of expenditures made from the local budget to tax revenues has been established. There was a significant increase in the values of the indicator, which means a decrease in the level of tax capacity of local budgets. In the context of the analysis of changes in the composition and structure of local budget revenues, an increase in the differentiation of revenues to general and special funds almost doubled in the period after the changes to the budget and tax legislation. This is evidence of the growing social orientation of budgetary resources and the lack of their focus on economic development of administrative-territorial units of lower levels. The role of basic taxes in ensuring the capacity of territorial communities is determined. The transition to the use of subventions as transfers to local budgets has been noted, which indicates a decrease in the possibility for local governments to independently resolve the issue of directing funds from the provided transfers to the relevant areas. The expediency of determining the relationship of such factors as the number of inhabitants of the community and the level of its financial capacity in connection with the creation at the first stage of formation of united territorial communities as administrative-territorial units with up to 2 thousand people, and and communities with a population of 20 thousand people. As a result, communities with larger populations were found to have greater financial potential. The most effective is the formation of communities with a number of 10-25 thousand people. The reason for the formation of patterns between the number of inhabitants and financial capacity is determined, first, the presence of greater opportunities for business development, the availability of labor resources and the market for products; second, greater potential for sustainable development and infrastructure maintenance and development opportunities in large communities.
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Prawesti, Puspita Ayuningtyas, and Bambang Supriyono. "Infrastructural Development and Poverty Alleviation in Indonesia (Municipal Panel Data 2002 – 2013)." GATR Journal of Business and Economics Review 2, no. 4 (December 7, 2017): 51–62. http://dx.doi.org/10.35609/jber.2017.2.4(8).
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Objective - This study attempts to provide comprehensive findings on the impact of several kinds of infrastructural developments and government budgets on specific purposes, as well as agricultural and non-agricultural productions, on poverty alleviation in Indonesia between 2002-2013. Methodology/Technique - This study uses macroeconomic data at a municipal level to provide more precise findings when comparing provincial and national level data. The study uses an adaptation of the theory of international development. Findings - This research shows that electricity and sanitation are more effective at eradicating poverty than water infrastructure. In addition, household access to infrastructure is more effective in combatting poverty than the government budget for infrastructure development. The study also performs correlation matrices, dividing the data into the western and eastern parts of Indonesia, to provide more robust findings. Agricultural production is more effective in the western part of Indonesia, yet non-agricultural production is more relevant towards poverty reduction in the eastern part of Indonesia. Novelty - This study yields some empirical results and conclusions for economic development in Indonesia, finding that the key problem lies in the effectiveness of budget arrangement within the framework of fiscal decentralization. Type of Paper: Empirical. Keywords: Infrastructure Development; Fiscal Decentralization; Government Expenditure; Poverty Rate; Poverty Reduction. JEL Classification: H54, P30, P36.
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Sherwood, Owen A., Stefan Schwietzke, Victoria A. Arling, and Giuseppe Etiope. "Global Inventory of Gas Geochemistry Data from Fossil Fuel, Microbial and Burning Sources, version 2017." Earth System Science Data 9, no. 2 (August 31, 2017): 639–56. http://dx.doi.org/10.5194/essd-9-639-2017.
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Abstract. The concentration of atmospheric methane (CH4) has more than doubled over the industrial era. To help constrain global and regional CH4 budgets, inverse (top-down) models incorporate data on the concentration and stable carbon (δ13C) and hydrogen (δ2H) isotopic ratios of atmospheric CH4. These models depend on accurate δ13C and δ2H end-member source signatures for each of the main emissions categories. Compared with meticulous measurement and calibration of isotopic CH4 in the atmosphere, there has been relatively less effort to characterize globally representative isotopic source signatures, particularly for fossil fuel sources. Most global CH4 budget models have so far relied on outdated source signature values derived from globally nonrepresentative data. To correct this deficiency, we present a comprehensive, globally representative end-member database of the δ13C and δ2H of CH4 from fossil fuel (conventional natural gas, shale gas, and coal), modern microbial (wetlands, rice paddies, ruminants, termites, and landfills and/or waste) and biomass burning sources. Gas molecular compositional data for fossil fuel categories are also included with the database. The database comprises 10 706 samples (8734 fossil fuel, 1972 non-fossil) from 190 published references. Mean (unweighted) δ13C signatures for fossil fuel CH4 are significantly lighter than values commonly used in CH4 budget models, thus highlighting potential underestimation of fossil fuel CH4 emissions in previous CH4 budget models. This living database will be updated every 2–3 years to provide the atmospheric modeling community with the most complete CH4 source signature data possible. Database digital object identifier (DOI): https://doi.org/10.15138/G3201T.
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Andreeva, Elena M. "Violation of the goals and conditions for the use of budget subsidies - criminal law aspect." Gosudarstvo i pravo, no. 8 (2021): 71. http://dx.doi.org/10.31857/s102694520016388-7.
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This publication is devoted to the analysis of violations of the goals and conditions for the use of budget subsidies on the example of grants for scientific research through criminal liability. Since only one article of the Criminal Code of the Russian Federation is provided for these acts - 2851 "Misuse of budget funds", the authors focused their attention on its study. The objectives of the study are, firstly, to assess the coverage of all violations in the use of budget subsidies that pose a significant public danger and require criminal prosecution by this corpus delicti. Secondly, a comprehensive description of the elements of the crime provided for in Article 2851 of the Criminal Code of the Russian Federation, in relation to budget subsidies for scientific research using literal, logical, systematic, as well as historical ways of interpreting the norms of law. The results of the study were the shortcomings of the criminal law norms on responsibility in the use of budget funds identified by the authors. As such, we can name the discrepancy between the terminology of the Criminal Code of the Russian Federation and the Budget Code of the Russian Federation in this part, the narrow scope of the analyzed article of the Criminal Code of the Russian Federation among persons, a small number of offenses in the studied area, which are included in Article 2851 of the Criminal Code of the Russian Federation. The authors have accumulated proposals for improving the current criminal legislation.
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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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Barnes, Elizabeth A., and Chaim I. Garfinkel. "Barotropic Impacts of Surface Friction on Eddy Kinetic Energy and Momentum Fluxes: An Alternative to the Barotropic Governor." Journal of the Atmospheric Sciences 69, no. 10 (June 22, 2012): 3028–39. http://dx.doi.org/10.1175/jas-d-11-0243.1.
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Abstract As the surface drag is increased in a comprehensive general circulation model (GCM), the upper-level zonal winds decrease and eddy momentum flux convergence into the jet core increases. Globally averaged eddy kinetic energy decreases, a response that is inconsistent with the conventional barotropic governor mechanism whereby decreased barotropic shears encourage baroclinic wave growth. As the conventional barotropic governor appears insufficient to explain the entire response in the comprehensive GCM, the nondivergent barotropic model on the sphere is used to demonstrate an additional mechanism for the effect of surface drag on eddy momentum fluxes and eddy kinetic energy. Analysis of the pseudomomentum budget shows that increased drag modifies the background meridional vorticity gradient, which allows for enhanced eddy momentum flux convergence and decreased eddy kinetic energy in the presence of a constant eddy source. This additional feedback may explain the changes in eddy momentum fluxes observed in the comprehensive GCM and was likely present in previous work on the barotropic governor.
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Shkolnyk, I., O. Miroshnichenko, Yu Havrysh, and A. Ivanchenko. "CURRENT STATE OF TRANSPARENCY OF PUBLIC FINANCES OF UKRAINE." Vìsnik Sumsʹkogo deržavnogo unìversitetu, no. 3 (2020): 182–90. http://dx.doi.org/10.21272/1817-9215.2020.3-20.
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Transparency in public finances is one of the main features of a mature democratic society, as well as one of the main tools for reducing corruption in the country. The level of transparency in the formation and use of budget funds at the state and local levels affects the effectiveness of financial policy in the country. Therefore, the purpose of the study is to determine the current state of transparency in the formation of the state budget of Ukraine. The article conducted a comprehensive study of the level of transparency of public finances at the macro level. The dynamics of changes in the qualitative level of transparency of legislative and executive bodies during the period of Ukraine's participation in the international organization of monitoring the publicity of the government before the public is analyzed. In particular, the authors analyzed the dynamics of the budget openness index in comparison with other countries and the integrated assessment of budget transparency for the period from 2008 to 2019. In addition, the level of public participation in budget formation at different stages of the budget process was studied. There is a positive trend of improving the level of openness of public authorities in Ukraine in the formation and use of public finances. This, in turn, is part of a global trend. The article presents a description of the main documents that serve as indicators of informing the public about the state of the budget, the level of its implementation, the formation of the budget for future periods and the budget process in general. It is determined that the system of transparent and accessible public accountability for the formation and use of public finances has not been formed yet. The results of the study can be the basis for developing measures to increase the level of transparency of public authorities in Ukraine. According to the study, a high level of transparency becomes the basis for public support for the government, provided that the government does not abuse its powers, or conversely becomes an incentive for active public participation in political and economic life to improve or change government. According to the results of the research, a system of measures of priority importance is proposed.
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Voigt, A. "The dynamics of the Snowball Earth Hadley circulation for off-equatorial and seasonally varying insolation." Earth System Dynamics 4, no. 2 (November 27, 2013): 425–38. http://dx.doi.org/10.5194/esd-4-425-2013.
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Abstract. I study the Hadley circulation of a completely ice-covered Snowball Earth through simulations with a comprehensive atmosphere general circulation model. Because the Snowball Earth atmosphere is an example of a dry atmosphere, these simulations allow me to test to what extent dry theories and idealized models capture the dynamics of realistic dry Hadley circulations. Perpetual off-equatorial as well as seasonally varying insolation is used, extending a previous study for perpetual on-equatorial (equinox) insolation. Vertical diffusion of momentum, representing the momentum transport of dry convection, is fundamental to the momentum budgets of both the winter and summer cells. In the zonal budget, it is the primary process balancing the Coriolis force. In the meridional budget, it mixes meridional momentum between the upper and the lower branch and thereby decelerates the circulation. Because of the latter, the circulation intensifies by a factor of three when vertical diffusion of momentum is suppressed. For seasonally varying insolation, the circulation undergoes rapid transitions from the weak summer into the strong winter regime. Consistent with previous studies in idealized models, these transitions result from a mean-flow feedback, because of which they are insensitive to the treatment of vertical diffusion of momentum. Overall, the results corroborate previous findings for perpetual on-equatorial insolation. They demonstrate that descriptions of realistic dry Hadley circulations, in particular their strength, need to incorporate the vertical momentum transport by dry convection, a process that is neglected in most dry theories and idealized models. An improved estimate of the strength of the Snowball Earth Hadley circulation will also help to better constrain the climate of a possible Neoproterozoic Snowball Earth and its deglaciation threshold.
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Kwarteng, Amoako. "The impact of budgetary planning on resource allocation: evidence from a developing country." African Journal of Economic and Management Studies 9, no. 1 (March 12, 2018): 88–100. http://dx.doi.org/10.1108/ajems-03-2017-0056.
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Purpose The purpose of this paper is to empirically examine whether firms in Ghana allocate resources through the use of budgetary planning principles. Design/methodology/approach A survey was conducted using top business executive and budget holders of the firms listed on the Ghana Stock Exchange. The data were analyzed using the structural equation modeling (SEM) and, in particular, the PLS-SEM approach. Findings The study demonstrates that there is a statistically significant relationship between budgeting, performance management, and resource allocation constructs. The results indicate that performance management partially mediates the relations between budget planning and resource allocation. This indicates that firms in Ghana behave optimally by allocating resource using budgetary planning principles. Research limitations/implications The study is limited to the firms listed on the Ghana Stock Exchange. As a policy implication, this study has established that efficiency revolves around making the possible use of a given set of resources and as such firms in Ghana allocate resources through the use of budget. Originality/value There have been just a few studies that tried to integrate budgeting, performance management, and resource allocation in a comprehensive framework to deal with agency problems.
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Moffitt, Robert A. "In Defense of the NSF Economics Program." Journal of Economic Perspectives 30, no. 3 (August 1, 2016): 213–34. http://dx.doi.org/10.1257/jep.30.3.213.
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The NSF Economics program funds basic research in economics across all its disparate fields. Its budget has experienced a long period of stagnation and decline, with its real value in 2013 below that in 1980 and having declined by 50 percent as a percent of the total NSF budget. The number of grants made by the program has also declined over time, and its current budget is very small compared to that of many other funders of economic research. Over the years, NSF-supported research has supported many of the major intellectual developments in the discipline that have made important contributions to the study of public policy. The public goods argument for government support of basic economic research is strong. Neither private firms, foundations, nor private donors are likely to engage in the comprehensive support of all forms of economic research if NSF were not to exist. Select universities with large endowments are more likely to have the ability to support general economic research in the absence of NSF, but most universities do not have endowments sufficiently large to do so. Support for large-scale general purpose dataset collection is particularly unlikely to receive support from any nongovernment agency. On a priori grounds, it is likely that most NSF-funded research represents a net increase in research effort rather than displacing already-occurring effort by academic economists. Unfortunately, the empirical literature on the net aggregate impact of NSF economics funding is virtually nonexistent.
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Kartika, Ray Septianis. "Kinerja ASN Dalam Menghadapi Refocusing Anggaran Di Masa Pandemi Covid-19." Jurnal Administrasi dan Kebijakan Publik 6, no. 1 (April 9, 2021): 20–41. http://dx.doi.org/10.25077/jakp.6.1.20-41.2021.
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Budget refocusing becomes a problem when program activities cannot be realized according to the target. The effect is to affect the volume of employees to work. Facing this, it is very important to see how ASN can work optimally in the midst of budget constraints. This study looks at the dimensions of qualification, competence, performance and discipline. The purpose of this study is to find out how the performance of ASN in the face of budget refocusing by looking at the four dimensions. The method is descriptive qualitative, the respondents come from elements of the central government and local government which are recorded in the goggle form application. The results of the study were analyzed that the qualification dimension relates between education and class, the competency dimension measures the competence of ASN from their position, the performance dimensions of respondents who already know refocusing information are 66.53% and 62.50% are of the opinion that budget refocusing affects performance, and 81.65 % approve the refocusing policy. The discipline dimension talks about activity planning, independent study and work innovation. The findings of the study are First, ASN continues to carry out activities as usual even though refocusing has been carried out, Second, ASN productivity is shown by budget realization and achievement of fulfilling annual credit scores for researchers, Third General functional officials carry out action plans in dealing with the situation by shifting non-priority activities into activities that are output based. The suggestion is that the first is integrated managerial planning, the second is output-based research. The third is realizing comprehensive work innovation. Thus the achievement of the institution and the target of the institution will be achieved without reducing its usefulness.
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Castaldelli, Giuseppe, Fabio Vincenzi, Elisa Anna Fano, and Elisa Soana. "In Search for the Missing Nitrogen: Closing the Budget to Assess the Role of Denitrification in Agricultural Watersheds." Applied Sciences 10, no. 6 (March 21, 2020): 2136. http://dx.doi.org/10.3390/app10062136.
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Although representing a paramount mechanism against nitrogen excess in agricultural landscapes, soil denitrification is still a largely unknown term in nitrogen balances at the watershed scale. In the present work, a comprehensive investigation of nitrogen sources and sinks in agricultural soils and waters was performed with the aim of gaining insights into the relevance of soil denitrification in a highly farmed sub-basin of the Po River delta (Northern Italy). Agricultural statistics, water quality datasets, and results of laboratory experiments targeting nitrogen fluxes in soils were combined to set up a detailed nitrogen budget along the terrestrial–freshwater continuum. The soil nitrogen budget was not closed, with inputs exceeding outputs by 72 kg N·ha−1·year−1, highlighting a potential high risk of nitrate contamination. However, extensive monitoring showed a general scarcity of mineral nitrogen forms in both shallow aquifers and soils. The present study confirmed the importance of denitrification, representing ~37% of the total nitrogen inputs, as the leading process of nitrate removal in heavily fertilized fine-texture soils prone to waterlogged conditions.
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Duan, Wei. "Research on the Budgetary Slack Behavior to the Construction Machinery and Equipment Manufacturing Enterprise in China." Advanced Materials Research 915-916 (April 2014): 1504–8. http://dx.doi.org/10.4028/www.scientific.net/amr.915-916.1504.
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In Chinese construction machinery and equipment manufacturing enterprises, the behavior of budgetary slack is an intractable problem in comprehensive budget management so far. In this paper, the causes of budgetary slack behavior, from points of agency theory, contingency theory, behavioral theory, psychology theory, information asymmetry theory and motivation theory, and from the lack of relativity between the theory and practice of management accounting, are analyzed systematically. Some management countermeasures are advanced to prevent budgetary slack. As the research consequence, the compromised point is the appropriate budgetary slack is not harmful to corporate performance.
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Voigt, A. "The dynamics of the Snowball Earth Hadley circulation for off-equatorial and seasonally-varying insolation." Earth System Dynamics Discussions 4, no. 2 (August 29, 2013): 927–65. http://dx.doi.org/10.5194/esdd-4-927-2013.
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Abstract. I study the Hadley circulation of a completely ice-covered Snowball Earth through simulations with a comprehensive atmosphere general circulation model. Because the Snowball Earth atmosphere is an example of a dry atmosphere, these simulations allow me to test to what extent dry theories and idealized models capture the dynamics of dry Hadley circulations. Perpetual off-equatorial as well as seasonally-varying insolation is used, extending a previous study for perpetual on-equatorial (equinox) insolation. Vertical diffusion of momentum, representing the momentum transport of dry convection, is fundamental to the momentum budgets of both the winter and summer cells. In the zonal budget, it is the primary process balancing the Coriolis force. In the meridional budget, it mixes meridional momentum between the upper and the lower branch and thereby decelerates the circulation. Because of the latter, the circulation intensifies by a factor of three when vertical diffusion of momentum is suppressed. For seasonally-varying insolation, the circulation undergoes rapid transitions from the weak summer into the strong winter regime. Consistent with previous studies in idealized models, these transitions result from a mean-flow feedback, because of which they are insensitive to the treatment of vertical diffusion of momentum. Overall, the results corroborate previous findings for perpetual on-equatorial insolation. They demonstrate that an appropriate description of dry Hadley circulations, in particular their strength, needs to incorporate the vertical momentum transport by dry convection, a process that is neglected in most dry theories and idealized models. An improved estimate of the strength of the Snowball Earth Hadley circulation will also help to better constrain the climate of a possible Neoproterozoic Snowball Earth and its deglaciation threshold.
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Rudíus, Michael. "Cost estimation and cost risk analysis in early design stages of naval projects." Ciencia y tecnología de buques 8, no. 17 (July 8, 2015): 31. http://dx.doi.org/10.25043/19098642.119.
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During the design and engineering process for naval projects a comprehensive cost management is required. The overall aim is to ensure the financial feasibility throughout the project with a low financial risk. Cost management combines acquisition costs and in-service costs in order to obtain life cycle costs. In this context methods for cost estimation have to be adapted to the phase of the planning process of a naval vessel. This paper introduces challenges and solutions for the cost estimation in general and describes MTGÅLs cost estimation approach for conceptual and preliminary designs. Additionally the utilization of cost risk analyses in order to ensure a reliable budget planning and the identification of cost risk drivers will be described.
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Keogh, Fiona, Tom Pierse, Eamon O'Shea, Christine Fitzgerald, and David Challis. "Resource allocation decision-making in dementia care with and without budget constraints: a qualitative analysis." HRB Open Research 3 (September 28, 2020): 69. http://dx.doi.org/10.12688/hrbopenres.13147.1.
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Introduction: Health systems in many different countries have increasingly been reorienting the delivery of dementia care to home and community care settings. This paper provides information on how health and social care professionals (HSCPs) in Ireland make decisions on resource allocation for people with dementia living at home and how resource constraints affect their decisions and choices. Methods: The study employed a balance of care approach to assess resource allocation across six dementia case types, ranging from low to high needs. Decision-making workshops were held with 24 HSCPs from a range of backgrounds. Participants were asked to allocate services and supports across dementia case types in two scenarios: allocation with and without a budget constraint. Nominal group technique was used to structure discussions around resource allocation in both scenarios. Thematic analysis was applied to analyse the qualitative data using a general inductive approach. Results: The following themes influenced allocative deliberations: whose needs are being met; what needs are identified; decision making context; decision making process; and allocation outcomes. Participants used ‘decision rules’ or heuristics to help them make decisions under fixed budget rules. Conclusions: Freedom from a budget constraint allowed HSCPs to consider a broader range of services and to take a more expansive view on what needs should be considered, with a particular emphasis on adopting a proactive, preventative approach to the allocation of resources. The effect of the budget constraint overall was to narrow all considerations, using heuristics to limit the type of needs addressed and the range of services and supports provided. The consequences were a largely reactive, less personalised system of care. The findings emphasise the need for an integrated and comprehensive assessment process that is more concerned with individualised responses rather than relying on existing models of care alone.
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Keogh, Fiona, Tom Pierse, Eamon O'Shea, Christine Fitzgerald, and David Challis. "Resource allocation decision-making in dementia care with and without budget constraints: a qualitative analysis." HRB Open Research 3 (December 14, 2020): 69. http://dx.doi.org/10.12688/hrbopenres.13147.2.
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Introduction: Health systems in many different countries have increasingly been reorienting the delivery of dementia care to home and community care settings. This paper provides information on how health and social care professionals (HSCPs) in Ireland make decisions on resource allocation for people with dementia living at home and how resource constraints affect their decisions and choices. Methods: A balance of care approach was used to assess resource allocation across six dementia case types, from low to high needs. Workshops were held with 24 HSCPs from multiple disciplines. Participants allocated services in two scenarios: allocation with and without a budget constraint. Nominal group technique was used to structure discussions around resource allocation in both scenarios. Thematic analysis was applied to analyse the qualitative data using a general inductive approach. Results: The following themes influenced allocative deliberations: whose needs are being met; what needs are identified; decision making context; decision making process; and allocation outcomes. Participants were proficient in making decisions, using ‘decision rules’ or heuristics to help them make decisions under fixed budget rules and sticking to conventional provision when constraints were in place. Conclusions: Freedom from a budget constraint allowed HSCPs to consider a broader range of services and to take a more expansive view on what needs should be considered, with a particular emphasis on adopting a proactive, preventative approach to the allocation of resources. The effect of the budget constraint overall was to narrow all considerations, using heuristics to limit the type of needs addressed and the range of services and supports provided. The consequences were a largely reactive, less personalised system of care. The findings emphasise the need for an integrated and comprehensive assessment process that is more concerned with individualised responses rather than relying on existing models of care alone.
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Khmelyuk, Alona, and Natalia Donskykh. "ACCOUNTING ORGANIZATION AND ALLOCATION OF PRODUCTION COSTS ON METALLURGICAL ENTERPRISES." Economic Analysis, no. 30(3) (2020): 205–11. http://dx.doi.org/10.35774/econa2020.03.205.
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Introduction. Features of reforming the accounting system in budgetary institutions, current problems of the transition period and ways to solve them are considered. An analysis of the gradual reform of the accounting of public sector entities. It is determined that the current conditions of the budget system of Ukraine are characterized by the presence of a number of problematic issues in the organization of accounting for budget execution and evaluation of the effectiveness of the use of funds in budgetary institutions. It is established that the reform of the accounting of public sector entities associated with the introduction of NP (S) BODS from January 1, 2017 is only the current stage and requires a comprehensive analysis of the effective use of budget funds of general and special funds. It is noted that the analysis of the effectiveness of the use of budgetary institutions will provide complete information about the real economic condition of the organization, identify unused internal reserves for further development and ensure more efficient targeted use of state and own allocations. The object of the study is the financial statements of KZ «NVK G24» in the Dnipropetrovsk region. It is proposed to use management accounting and analysis in order to carry out a step-by-step analysis of the effective use of funds. An algorithm for a comprehensive analysis of the receipt of funds, revenues and expenditures of the budget institution has been developed. Management analysis is considered as part of the management accounting system and as part of economic analysis. The main directions of improvement and modernization of accounting in budgetary institutions of Ukraine in order to ensure absolute openness and transparency of accounting are considered. It is established that the managerial analysis of the efficiency of the use of funds is a necessary component of effective management of the public sector entity. Purpose. To analyze the implementation of the Strategy for reforming the accounting system in the public sector and the development of stages of implementation of management accounting by public sector entities on the example of the Municipal Institution «Educational Complex № 24» in Kamyanske in Dnipropetrovsk region. Method (methodology). Method of system analysis, methods of causal analysis, tabular method, time series, relative indicators. Results. The result of the research is a theoretical generalization and practical recommendations for methodological aspects of the application of management accounting and analysis of non-profit organizations by analyzing the effectiveness of the use of funds from the special fund.
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Lembo, Valerio, Frank Lunkeit, and Valerio Lucarini. "TheDiaTo (v1.0) – a new diagnostic tool for water, energy and entropy budgets in climate models." Geoscientific Model Development 12, no. 8 (August 30, 2019): 3805–34. http://dx.doi.org/10.5194/gmd-12-3805-2019.
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Abstract. This work presents the Thermodynamic Diagnostic Tool (TheDiaTo), a novel diagnostic tool for investigating the thermodynamics of climate systems with a wide range of applications, from sensitivity studies to model tuning. It includes a number of modules for assessing the internal energy budget, the hydrological cycle, the Lorenz energy cycle and the material entropy production. The routine takes as inputs energy fluxes at the surface and at the top of the atmosphere (TOA), which allows for the computation of energy budgets at the TOA, the surface and in the atmosphere as a residual. Meridional enthalpy transports are also computed from the divergence of the zonal mean energy budget from which the location and intensity of the maxima in each hemisphere are calculated. Rainfall, snowfall and latent heat fluxes are received as inputs for computation of the water mass and latent energy budgets. If a land–sea mask is provided, the required quantities are separately computed over continents and oceans. The diagnostic tool also computes the annual Lorenz energy cycle (LEC) and its storage and conversion terms by hemisphere and as a global mean. This is computed from three-dimensional daily fields of horizontal wind velocity and temperature in the troposphere. Two methods have been implemented for the computation of the material entropy production: one relying on the convergence of radiative heat fluxes in the atmosphere (indirect method) and the other combining the irreversible processes occurring in the climate system, particularly heat fluxes in the boundary layer, the hydrological cycle and the kinetic energy dissipation as retrieved from the residuals of the LEC (direct method). A version of these diagnostics has been developed as part of the Earth System Model eValuation Tool (ESMValTool) v2.0a1 in order to assess the performances of CMIP6 model simulations, and it will be available in the next release. The aim of this software is to provide a comprehensive picture of the thermodynamics of the climate system, as reproduced in the state-of-the-art coupled general circulation models. This can prove useful for better understanding anthropogenic and natural climate change, paleoclimatic climate variability, and climatic tipping points.
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Soon, Kok Yew, Kein Huat Chua, Yun Seng Lim, and Li Wang. "A comprehensive methodology for setting up rural electrifications with minimum budgets on indigenous villages in Malaysia." International Journal of Energy Sector Management 13, no. 4 (November 4, 2019): 885–902. http://dx.doi.org/10.1108/ijesm-02-2018-0010.
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Purpose This paper aims to propose a comprehensive methodology for setting up rural electrifications for indigenous villages with minimum budgets and the lowest possible cost of electricity (COE). The electricity accessibility of rural area in Malaysia is not fully covered and the cost of extending the grid to these areas can be high as RM 2.7m per km. Lack of vigorous policies and economic attraction of the rural areas are also the main barriers to rural electrification. Electricity is an essential element of economic activities and the lack of electricity exacerbates poverty and contributes to its perpetuation. Therefore, a hybrid standalone power system can be an alternative solution for the rural electrification. A hybrid standalone power system is studied to investigate the potential of the implementation and the budget required. Design/methodology/approach A site survey has been carried out in a village in Peninsular Malaysia, namely, Kampung Ulu Lawin Selatan. A standalone hybrid system is modeled in HOMER Pro software and the data collected from the selected site are used to obtain the system configuration with the lowest COE. The load following and cycle charging energy dispatch methods are compared to identify the optimal system configuration that yields the lowest COE. The diesel generator-only system is chosen as a benchmark for comparisons. Findings The results show that the hybrid system constituted from the diesel generator, photovoltaic (PV), micro-hydro and energy storage using the load following energy dispatch method yields the lowest COE of RM 0.519 per kWh. The COE of the hybrid system is 378 per cent lower than that of the diesel generator-only system. The lead-acid energy storage system (ESS) is able to reduce 40 per cent of COE as compared to the system without ESS. Originality/value The results indicate that the COE of the diesel-micro hydro-PV-ESS system with load following dispatch strategy is RM 0.519 per kWh, and this value is 35 per cent higher than the average electricity price in Malaysia. However, it is important to note that the costs of extending the grid to the rural area are not taken into account. If this cost is considered into the electricity price, then the standalone hybrid power system proposed by this study is still a competitive alternative for rural electrification.
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Schratzenstaller, Margit, Alexander Krenek, Danuše Nerudová, and Marian Dobranschi. "EU Taxes for the EU Budget in the Light of Sustainability Orientation – a Survey." Jahrbücher für Nationalökonomie und Statistik 237, no. 3 (September 26, 2017): 163–89. http://dx.doi.org/10.1515/jbnst-2017-1106.
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Abstract EU taxes play a key role in political and economic discussions about the future of the EU own resource system, and their desirability can vary accordingly. It is therefore essential to clearly articulate the goals which are to be achieved by the introduction of this new financing tool. This paper provides a critical review of pros and cons of EU taxes put forward in the literature. Reviewing the conventional fiscal federalism and political economy literature on this topic it can be concluded that there is no convincing (overall) case for funding the EU budget with EU taxes rather than with contributions by Member States which currently make up for the lion’s share of EU own resources. There are, however, some specific issues arising from a sustainability perspective, which could be addressed with the introduction of EU taxes. Departing from a comprehensive concept of sustainability which is based on the economic, the social, the environmental and the cultural/institutional pillar of sustainability, the paper identifies existing sustainability gaps in taxation in the EU. EU taxes if designed accordingly may be suitable instruments to reduce these sustainability gaps and thus to strengthen sustainability-orientation of taxation in the EU.
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Mudhunguyo, Chathebert. "A review of Zimbabwe’s macro-fiscal forecasts." African Journal of Economic and Management Studies 8, no. 4 (December 4, 2017): 433–40. http://dx.doi.org/10.1108/ajems-03-2017-0060.
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Purpose The purpose of this paper is to evaluate accuracy of macro fiscal forecasts done by Government of Zimbabwe and the spillover effects of forecasting errors over the period 2010-2015. Design/methodology/approach In line with the study objectives, the study employed the root mean square error methodology to measure the accuracy of macro fiscal forecasts, borrowing from the work of Calitz et al. (2013). The spillover effects were assessed through running simple regression in Eviews programme. The data used in the analysis are based on annual national budget forecasts presented to the Parliament by the Minister of Finance. Actual data come from the Ministry of Finance budget outturns and Zimbabwe Statistical Agency published national accounts. Findings The results of the root mean square error revealed relatively high levels of macro-fiscal forecasting errors, with revenue recording the highest. The forecasting errors display a tendency of under predicting the strength of economic recovery during boom and over predicting its strength during periods of weakness. The study although found significant evidence of GDP forecasting errors translating into revenue forecasting inaccuracies, the GDP forecasting errors fail to fully account for the revenue errors. Revenue errors were, however, found to be positive and significant in explaining the budget balance errors. Originality/value In other jurisdictions, particularly developed countries, they undertake regular evaluation of their forecasts in order to improve their forecasting procedures, which translate into quality public service delivery. The situation is lagging in Zimbabwe. Given the poor performance in public service delivery in Zimbabwe, this study contributes in dissecting the sources of the challenge by providing a comprehensive review of macro fiscal forecasts.
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Barannyk, Liliia, Tatyana Dulik, and Tatyana Alexandriuk. "Gender budgeting in the context of social protection in Ukraine." University Economic Bulletin, no. 45 (May 27, 2020): 163–74. http://dx.doi.org/10.31470/2306-546x-2020-45-163-174.
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The article considers gender budgeting as a way to solve important social problems, in particular those related to meeting the needs of women. Given the need a significantly improve the demographic situation in the country the problem of social support for women of childbearing age becomes especially urgent. The general characteristic of gender budgeting is presented. This will help to find out further directions for reforming budget (as well as social) legislation. The dynamics of fertility in Ukraine in 1990-2018 is shown. The purpose of the article is to identify those gender issues that should be taken into account by the government and local authorities during budgeting, in particular those related to the social protection of women. The study used general scientific and special methods: analysis and synthesis, the method of comparison, generalization, statistical and others. The methodological basis of the study is a comprehensive approach, system-structural analysis and the dialectical method of scientific knowledge. The scientific approaches to the definition of the concept of "gender budgeting" are generalized. The necessity of increasing the maternity allowance has been proved, in particular for women who are not insured in the system of compulsory state social insurance, as well as the expediency of reorienting the calculation of the benefit amount from 25% of the living wage for an able-bodied person to its full size. Conclusions: In Ukraine, while making budgetary analysis and planning of expenditures aimed at ensuring gender equality, it is necessary that in state and local authorities budgets precisely those expenditures should be take into account, which are important not only for women but for men, the state and all the society as well. This requires: strengthening political support for gender initiatives; coordinating the efforts of various agencies as to the transition to the gender-oriented budgeting (GOB) on an ongoing basis; involving questions related to social policy issues, including gender inequality, into training programs for economics, finance, and public administration; gender analysis not only of expenditures but also of budget revenues; cooperation of state bodies engaged in budgeting with public organizations, communities, feminist centers.
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Ghent, Darren, Karen Veal, Tim Trent, Emma Dodd, Harjinder Sembhi, and John Remedios. "A New Approach to Defining Uncertainties for MODIS Land Surface Temperature." Remote Sensing 11, no. 9 (April 30, 2019): 1021. http://dx.doi.org/10.3390/rs11091021.
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The accuracy of land surface temperature (LST) observations is critical to many applications. Any observation of LST is subject to incomplete knowledge, so an accurate assessment of the uncertainty budget is critical. We present a comprehensive and consistent approach to determining an uncertainty budget for LST products. We apply this approach to the Moderate Resolution Imaging Spectroradiometer (MODIS) instrument on-board the Aqua satellite. In order to generate the uncertainty model, a new implementation of the generalised split-window algorithm is applied, in which retrieval coefficients are categorised by viewing angle and water vapour. Validation of the LST against in situ data shows a mean absolute bias of 0.37 K for daytime and 0.73 K for nighttime. The average standard deviation per site is 1.53 K for daytime and 1.21 K for nighttime. Uncertainties from the implemented model are estimates in their own right and are also validated. We do this by comparing the standard deviation of the differences between the satellite and in situ LSTs, and the total uncertainties of the validation matchups. We show that the uncertainty model provides a good fit. Our approach offers a framework for quantifying uncertainties for LST that is equally applicable across different sensors and different retrieval approaches.
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Kim, Si Joon, Jaidah Mohan, Harrison Sejoon Kim, Su Min Hwang, Namhun Kim, Yong Chan Jung, Akshay Sahota, et al. "A Comprehensive Study on the Effect of TiN Top and Bottom Electrodes on Atomic Layer Deposited Ferroelectric Hf0.5Zr0.5O2 Thin Films." Materials 13, no. 13 (July 2, 2020): 2968. http://dx.doi.org/10.3390/ma13132968.
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The discovery of ferroelectricity in HfO2-based materials in 2011 provided new research directions and opportunities. In particular, for atomic layer deposited Hf0.5Zr0.5O2 (HZO) films, it is possible to obtain homogenous thin films with satisfactory ferroelectric properties at a low thermal budget process. Based on experiment demonstrations over the past 10 years, it is well known that HZO films show excellent ferroelectricity when sandwiched between TiN top and bottom electrodes. This work reports a comprehensive study on the effect of TiN top and bottom electrodes on the ferroelectric properties of HZO thin films (10 nm). Investigations showed that during HZO crystallization, the TiN bottom electrode promoted ferroelectric phase formation (by oxygen scavenging) and the TiN top electrode inhibited non-ferroelectric phase formation (by stress-induced crystallization). In addition, it was confirmed that the TiN top and bottom electrodes acted as a barrier layer to hydrogen diffusion into the HZO thin film during annealing in a hydrogen-containing atmosphere. These features make the TiN electrodes a useful strategy for improving and preserving the ferroelectric properties of HZO thin films for next-generation memory applications.
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Jørgensen, Torben, Anne Hvenegaard, and Finn Børlum Kristensen. "HEALTH TECHNOLOGY ASSESSMENT IN DENMARK." International Journal of Technology Assessment in Health Care 16, no. 2 (April 2000): 347–81. http://dx.doi.org/10.1017/s0266462300101047.
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The Danish healthcare services are mainly provided by public sector institutions. The system is highly decentralized. The state has little direct influence on the provision of healthcare services. State influence is exercised through legislation and budget allocations. The main task of the state is to initiate, co-ordinate, and advise. Counties, which run the hospitals, also decide on the placement of services. The hospital sector is controlled within the framework of legislation and global budgets. General practitioners occupy a central position in the Danish healthcare sector, acting as gatekeepers to the rest of the system. The system works well, and its structure has resulted in steady costs of health care for a long period. There is no regulatory mechanism in the Danish health services requiring use of health technology assessment (HTA) as a basis for policy decisions, planning, or administrative procedures. However, since the late 1970s a number of comprehensive assessments of health technology have formed the basis for national health policy decisions. In 1997, after years of public criticism of the quality of hospital care and health technologies, and on the basis of a previously developed national HTA strategy, a national institute for HTA (DIHTA) was established. There seems to be a growing awareness of evidence-based healthcare among health professionals and a general acceptance of health economic analyses as a basis for health policy decision making. This progress is coupled with growing regional HTA activity in the health services. HTA seems to have a bright future in Denmark.
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Chiriacò, Maria Vincenza, Claudio Belli, Tommaso Chiti, Carlo Trotta, and Simone Sabbatini. "The potential carbon neutrality of sustainable viticulture showed through a comprehensive assessment of the greenhouse gas (GHG) budget of wine production." Journal of Cleaner Production 225 (July 2019): 435–50. http://dx.doi.org/10.1016/j.jclepro.2019.03.192.
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Kuma, Chetti Praveen. "Trends and Status of Zero Budget Natural Farming in Andhra Pradesh, ZBNF Impact in District of Visakhapatnam." Indian Journal of Pure & Applied Biosciences 9, no. 4 (August 30, 2021): 54–60. http://dx.doi.org/10.18782/2582-2845.8738.
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Agriculture peasants lost their agricultural economic power of agricultural labor due to some short of adverse effect on agriculture labor, like privatized seeds, privatized inputs and inaccessibility credit, overwhelmingly corporate controlled farming. The agriculture economic power slips from hands of peasants to corporate body. Indian agriculture system transforming towards conventional farming to organic natural farming, not even Indian agrarian society most of the developing and developed economies approximately more than 154 countries switching from conventional to organic natural farming. Natural farming is certainly much superiority than conventional farming. Simply we can say less expansive, it saves energy, conservation of bio diversity, fewer residues in food and many others. Hence, a comprehensive study dealing with the economics of organic farming and conventional farming covering different agro-climatic conditions is felt necessary. As such, the present Study addresses itself to fill in this gap by examining the Economics of Natural Farming vis-à-vis Conventional Farming in A.P. In recent years, it is moving towards “Natural farming” with growing consciousness on health and environment damages. It is not viable yet. In this backdrop, the study seeks to address economic viability of organic and natural farming and it’s empirically, to examine the status and trends of ZBNF in Andhra Pradesh. to assess and analyze the economic feasibility and economic efficiency of zero budget natural farming.
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Wen, Xu, Martin Rieth, Arne Scholtissek, Oliver T. Stein, Haiou Wang, Kun Luo, Andreas M. Kempf, Andreas Kronenburg, Jianren Fan, and Christian Hasse. "A comprehensive study of flamelet tabulation methods for pulverized coal combustion in a turbulent mixing layer — Part I: A priori and budget analyses." Combustion and Flame 216 (June 2020): 439–52. http://dx.doi.org/10.1016/j.combustflame.2019.05.046.
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Engstrom, David Freeman, and David K. Hausman. "Rights, Redistribution, and the Rise of the “Litigation State”: The Case of Disability Discrimination Laws." Law & Social Inquiry 46, no. 3 (March 10, 2021): 788–825. http://dx.doi.org/10.1017/lsi.2020.25.
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Critics have long maintained that the rights revolution and, by extension, the postwar turn to litigation as a regulatory tool, are the product of a cynical legislative choice. On this view, legislators choose rights and litigation over alternative regulatory approaches to shift costs from on-budget forms (for example, publicly funded social provisions, public enforcement actions by prosecutors or agencies) to off-budget forms (for example, rights-based statutory duties, enforced via private lawsuits). This “cost-shift” theory has never been subjected to sustained theoretical scrutiny or comprehensive empirical test. This article offers the first such analysis, examining a context where the cost-shift hypothesis is at its most plausible: disability discrimination laws, which shift costs away from social welfare programs by requiring that employers hire and “accommodate” workers with disabilities. Using a novel dataset of state-level disability discrimination laws enacted prior to the federal-level Americans with Disabilities Act (ADA) and a range of archival and other materials drawn from state-level legislative campaigns, we find only limited support for the view that cost shifting offered at least part of the motivation for these laws. Our findings offer a fresh perspective on long-standing debates about American disability law and politics, including judicial interpretation of the ADA and its state-level analogues and the relationship of disability rights activism to other rights-based political movements.
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MOLCHANOVA, R. V. "METHODOLOGICAL APPROACHES TO ESTIMATING THE EFFICIENCY OF INNOVATIVE PROJECTS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4, no. 10 (2020): 49–53. http://dx.doi.org/10.36871/ek.up.p.r.2020.10.04.009.
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The article deals with the implementation of innovative projects, involving a comprehensive assessment, reflecting the integral efficiency of the most significant indicators. The features of innovative projects in large innovation and production clusters, projects that are strategic in nature and affect the activities of the enter-prise in the long term are considered. The principles of analyzing the effectiveness of the projects under study when choosing methods for assessing the effectiveness of innovative projects and the need to discount cash flows are presented. The heterogeneity of the assessment of the effectiveness of an innovative project at various stages of the project life cycle, efficiency in general, the effectiveness of participation in the project, social efficiency and budgetary efficiency are noted. It is summarized that the inflows and outflows used in assessing the budgetary efficiency of innovative projects vary significantly when moving from one level of budget efficiency research to another.
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Vdovichenko, A., B. Voronina, O. Dinnikova, A. Ustinov, and V. Subbotin. "Inflation and Exchange Rate Policy." Voprosy Ekonomiki, no. 12 (December 20, 2003): 39–55. http://dx.doi.org/10.32609/0042-8736-2003-12-39-55.
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In this article the trade-off between anti-inflation policy and policy aimed at limiting currency appreciation in Russia is analysed. A detailed overview of the Central Bank achievements in inflation restraining in 2003 as well as the analysis of the state budget role in the sterilisation process are given. A comprehensive study of trade-offs between inflation and rouble appreciation is provided. The authors analyse the influence of real rouble exchange rate on key sectors in mid-term, consider causes and consequences of "Dutch Disease" and examine effectiveness of its treatment by exchange rate policy. The authors come to a conclusion that the Bank of Russia would better give more attention to the inflation reduction policy while reducing its presence on the foreign exchange market and allow more rapid appreciation of the rouble.
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Jooste, Fritz J., and Seosamh B. Costello. "Efficient and Stable Road Maintenance Strategy Evaluation Algorithm Utilizing a Trigger Horizon." Transportation Research Record: Journal of the Transportation Research Board 2674, no. 11 (September 8, 2020): 424–39. http://dx.doi.org/10.1177/0361198120945323.
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The optimization of road maintenance on large road networks over long analysis periods is an extremely complex problem. Different approaches to the problem have been investigated and methods such as dynamic programming, integer programming, and genetic algorithms have shown promise in providing near-optimal solutions. One of the general approaches to the road maintenance optimization problem uses a sequential approach in which feasible candidate treatment strategies are first generated for each road segment. These strategies can then be evaluated using benefit cost analysis principles and the most promising strategies can be used in the network optimization phase. A key challenge in this approach is the tendency for the candidate treatment strategy set to increase exponentially as the modeling period increases. This leads at best to long modeling times, and at worst to computational instability. This paper presents a fast, approximate alternative to the conventional decision tree-based approach to strategy generation. The method involves the use of a specified “trigger horizon” to control the number of years a triggered treatment can be postponed. The proposed method is shown to have a more gradual increase in the number of strategies generated as the modeling period increases. The method is also shown to provide overall network costs that are within 2% for an unconstrained budget, and 11% for a constrained budget scenario, of the cost generated by the more comprehensive but slower, less stable, decision tree-based methods.
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Shahmoradi, Majid, and Hasan Atri. "Identification and Ranking the Current Barriers in National Tax System (The Comprehensive Tax Plan)." Modern Applied Science 11, no. 6 (May 14, 2017): 82. http://dx.doi.org/10.5539/mas.v11n6p82.
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Tis study aims to identify and rank the obstacles found in the change of country tax system (tax comprehensive plan). In the first chapter, some questions have been raised and along them, some hypotheses are considered.The general questions of this study are: do environmental obstacles influence on successful implementing of tax comprehensive plan? Do organizational obstacles influence on successful implementation of tax comprehensive plan? Do behavioral obstacles influence on successful implementation of tax comprehensive plan?The method of this research is practical by purpose, and it is descriptive by data collection. Statistical population of this study is consisted of all of experts and managers of organization of country tax affairs and based on Cochran formula 106 people of personnel and manager of Tehran tax affairs and personnel in the building of tax comprehensive plan are selected as the sample. Considering the study literature, behavioral obstacles, environmental obstacles and organizational obstacles are evaluated and a questionnaire is designed based on mentioned variables with five scales of Likert with demographic variables. In this study, after preparing the study plan and studying and collecting its theoretic basics, two questionnaires are prepared for identifying and ranking the obstacles for study statistical sample and after distributing and gathering questionnaires, descriptive inferential statistics has been used for data analysis, and nonparametric test is used for hypothesis test. 10 of 13 hypotheses are proved and three of them failed to be proved which the proved results of this study are consistent with those of previous research ( about unproved hypotheses, they weren’t consistent, therefore, they can be examined for future research), then, through Friedman test, they are ranked as follows: 1- resistance of personnel against the change, 2- cultural factor, 3- behavioral factor, 4- lack professional workforce, 5- environmental factor 6- technological factor , 7- organizational factor, 8- lack of managers’ support, 9- technological factors (organizational), 10- domestic policy. Conclusion: considering the impact of cultural factor on the implementation of plan, it is recommended to include some pedagogic materials in textbooks of students and to make teaser ads and make animation and accomplishing education and expressing the importance of implementing the plan for general public, in order to promote a culture in this regard for all ages. Suggestions: In the current state budget and tax Civil Affairs with support at work and Parliament also about requiring all government agencies and non-governmental entities and financial and non-financial entities to submit information and supervision act.
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Athanassakis, Apostolos N. "Introduction." Ramus 21, no. 02 (1992): 117–18. http://dx.doi.org/10.1017/s0048671x00002587.
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This second volume of essays on Hesiod published under the auspices of Ramus is a supplement to Ramus Essays on Hesiod I. Neither this volume by itself nor for that matter both volumes taken together aspire, in the opinion of the editor, to more than addressing some of the key issues of Hesiodic research from a contemporary perspective. To the extent that all contributors are professors at American universities, the effort is limited in compass. Strictures imposed by a very tight publication schedule and a very trim budget made it quite clear from the beginning that a truly comprehensive and, therefore, international effort could not be initiated by the editor and his collaborators at this time. It is sincerely hoped that our successes will spur others on to better ways of interpreting Hesiodic poetry and archaic Greek poetics in general. Perhaps even our mistakes will be of the kind that will provoke ‘the good Eris’.