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Hu, Xiaodan, Justin C. Ortagus, Nicholas Voorhees, Kelly Rosinger y Robert Kelchen. "Disparate Impacts of Performance Funding Research Incentives on Research Expenditures and State Appropriations". AERA Open 8 (enero de 2022): 233285842110711. http://dx.doi.org/10.1177/23328584211071109.
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Performance-based funding (PBF) policies with research incentives have grown in popularity over the years despite little understanding regarding whether they actually work. This study leverages a novel national data set to examine the impact of PBF research incentives on the research expenditures and total state appropriations among public 4-year institutions, with a particular focus on minority-serving institutions. We find that PBF research incentives had no impact on the total amount or relative share of total research expenditures or the total amount of state appropriations allocated to treated institutions, regardless of minority-serving institution status. PBF policies that allowed institutions to self-select or opt into including research incentives as part of their PBF formula had a positive impact on the relative share of expenditures allocated to research and total state appropriations.
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GORDON, SANFORD C. y HANNAH K. SIMPSON. "The Birth of Pork: Local Appropriations in America’s First Century". American Political Science Review 112, n.º 3 (28 de marzo de 2018): 564–79. http://dx.doi.org/10.1017/s000305541800014x.
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After describing a newly assembled dataset consisting of almost 9,000 local appropriations made by the U.S. Congress between 1789 and 1882, we test competing accounts of the politics surrounding them before offering a more nuanced, historically contingent view of the emergence of the pork barrel. We demonstrate that for most of this historical period—despite contemporary accusations of crass electoral motives—the pattern of appropriations is largely inconsistent with accounts of distributive politics grounded in a logic of legislative credit-claiming. Instead, support for appropriations in the House mapped cleanly onto the partisan/ideological structure of Congress for most of this period, and only in the 1870s produced the universalistic coalitions commonly associated with pork-barrel spending. We trace this shift to two historical factors: the emergence of a solid Democratic South, and growth in the fraction of appropriations funding recurrent expenditures on extant projects rather than new starts.
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JONES, RHYS. "BEETHOVEN AND THE SOUND OF REVOLUTION IN VIENNA, 1792–1814". Historical Journal 57, n.º 4 (12 de noviembre de 2014): 947–71. http://dx.doi.org/10.1017/s0018246x14000405.
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ABSTRACTBeethoven the revolutionary is fading from history. Ossified by the Romantic tradition and, under the pressure of recent revision, reconsidered as conservative and prone to power worship, Beethoven's music has been drained of its radical essence. Yet his compositions also evoked the sonic impact of revolution – its aesthetic of natural violence and terrifying sublime – and so created an aural image of revolutionary action. Through stylistic appropriations of Luigi Cherubini and others, Beethoven imported the rhetorical tropes of French revolutionary composition to the more culturally conservative environment of Vienna. But where the music of revolutionary Paris accompanied concerted political action, the Viennese music that echoed its exhortative rhetoric played to audiences that remained politically mute. This inertia was the result of both a Viennese mode of listening that encouraged a solely internalized indulgence in revolution, and a Beethovenian musical rhetoric that both goaded and satisfied latent political radicalism. Far from rallying the public to the figurative barricades, then, the radical content of Beethoven's music actually helped satiate – and thereby stymie – the outward expression of rebellion in Vienna. This article is a bid to reaffirm the revolutionary in Beethoven.
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Stančík, Juraj. "Targeting the Digital Agenda for Europe: a new approach for estimating ICT R&D expenditures". info 16, n.º 1 (7 de enero de 2014): 45–61. http://dx.doi.org/10.1108/info-09-2013-0048.
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Purpose – The main goal of this paper is to create a methodology for estimating public research and development (R&D) expenditures on Information and Communication Technologies (ICT) in the European Union (EU). The study further applies this methodology on business expenditures on R&D (BERD) data across all sectors and estimate ICT BERD within each of them. Then the study assesses the evolution of these expenditures in the context of the Digital Agenda for Europe (DAE) and its specific target to double them by 2020. Design/methodology/approach – The study assumes that the share of public ICT R&D expenditures in total public R&D expenditures is similar to the share of ICT R&D labour costs. The study bases its estimation on government budget appropriations or outlays on R&D (GBAORD). Findings – EU public ICT R&D expenditures grew steadily over the period 2004-2010 and in 2010 reached 5.9 billion. The study also estimates that the total EU ICT BERD in 2010 amounted to 15.8 billion. Regarding the DAE target about ICT R&D expenditures, the study shows that, in both public and private, the EU drops behind. Research limitations/implications – The study estimates that substantial ICT BERD can be found also in non-ICT sectors. Practical implications – The methodology allows for monitoring one of the DAE targets. Originality/value – The methodology currently represents the only way for measuring public ICT R&D expenditures in the EU.
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Rasler, Karen A. y William R. Thompson. "War Making and State Making: Governmental Expenditures, Tax Revenues, and Global Wars". American Political Science Review 79, n.º 2 (junio de 1985): 491–507. http://dx.doi.org/10.2307/1956662.
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Addressing the disputed relationship between war and the expansion of governmental expenditures and revenues, Box-Tiao intervention models are applied to a number of British (1700-1980), United States (1792-1980), French (1815-1979), and Japanese (1878-1980) spending and taxation series. Distinguishing between global and interstate wars, the more intensive and extensive bouts of warfare (global wars) tend to bring about abrupt, permanent impacts in contrast to the temporary changes associated with most interstate wars. The observed displacements are reflected in both war-related and nonwar-related types of expenditure and are also observed before 1900. Although our findings are not universally applicable and are subject to various other qualifications, they may be interpreted, in general, as reinforcing the need for an appreciation of the persistent centrality of war, especially global war, in the discontinuous growth and expansion of the modern state.
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Aksenov, Pavel. "Biden’s Budget Plans at the First Year of Presidency". Russia and America in the 21st Century, n.º 4 (2021): 0. http://dx.doi.org/10.18254/s207054760017749-0.
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President Biden’s 2022 budget is providing a starting step for increasing non-defense appropriations. Budget plans of the presidential administration, being under the needs of continuing struggle against pandemic, show the necessity of financing social programs after previous budget cuts, wide range measures for meeting climate changing challenges; modernizing infrastructure. Besides medical services, education, job training, assistance for needy families, the budget plans tend to support roads all over the country, traffic control, rural development, protecting environment. The Budget statement puts special attention to the American Rescue Plan, calling it turning the corner on the pandemic, economic recovery, and having in mind the priorities of this Plan. At the same time the proposed expenditures lead to facing fiscal challenges and may worsen budget deficit outlook. The costs of budget proposals may be partly offset by the growing economy; but due to Congressional Budget Office projections the budget deficit and the public debt remain huge.
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Jianu, Marian. "Fundamental Elements Regarding the Organization of Internal Financial Control in Public Entities in Romania". International conference KNOWLEDGE-BASED ORGANIZATION 27, n.º 2 (1 de junio de 2021): 31–37. http://dx.doi.org/10.2478/kbo-2021-0044.
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Abstract Financial control, as part of internal managerial control and economic control, is an activity of overwhelming importance for the efficient, effective and economical use of resources economic and financial institutions in public institutions and beyond.The profile literature in this field has outlined the conceptual aspects, the necessary classifications and other defining dimensions of financial control as a highly responsible activity, meant to prevent facts contrary to the good management of wealth elements in public institutions and private entities.Preventive financial control, with its two components (own and delegated), is designed and carried out in public institutions according to a very rigorous methodology, meant to grant a visa only to those public money expenditures that meet all the requirements entered in the checklist. inserts requirements regarding the existence of supporting documents, visas, certifications and approvals regarding the legality of operations, the inclusion of amounts in the allocations of budgetary appropriations and the existence of supporting documents specific tooperations.
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Mustika, Hani Febri, Arida Ferti Syafiandini, Lindung Parningotan Manik y Yan Rianto. "Evaluating Naïve Bayes Automated Classification for GBAORD". Computer Engineering and Applications Journal 9, n.º 1 (1 de febrero de 2020): 29–37. http://dx.doi.org/10.18495/comengapp.v9i1.320.
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The Indonesian Government Budget Appropriations or Outlays for Research and Government (GBAORD) has been analyzed manually every year to measure the government expenditures in research and development. The analysis process involved several experts in making the budget classification. This method, commonly known as manual classification, has its downsides, which are time consumption and inconsistent result. Therefore, a study about implementing the machine learning method in GBAORD budget classification to avoid inconsistency is proposed in the previous research. For further analysis, this paper evaluates the performance of the Naïve Bayes algorithm for the GBAORD budget classification. This paper aims to measure the robustness of the Naïve Bayes to classify GBAORD data taken from 2017 until 2019. This paper uses three models of Naive Bayes with different preprocessing methods and features. This paper concludes that using the Naïve Bayes algorithm in Indonesian GBAORD budget classification is suitable since the robustness of the algorithm is proved to be high with 96.788+-0.185% average accuracy.
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Jones, Jonathan D. y David Joulfaian. "Federal govemment expenditures and revenues in the early years of the American republic: Evidence from 1792 to 1860". Journal of Macroeconomics 13, n.º 1 (diciembre de 1991): 133–55. http://dx.doi.org/10.1016/0164-0704(91)90035-s.
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Daniels, Roger B., Mike Braswell y Jesse D. Beeler. "Accounting and Financial Reporting by a Late 18th Century American Charity". Accounting Historians Journal 37, n.º 2 (1 de diciembre de 2010): 39–65. http://dx.doi.org/10.2308/0148-4184.37.2.39.
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Empirical research to date has neglected accounting and external financial reporting among 18th century American charitable institutions. Contemporary understanding of 18th century American practices is supported by evidence relating to commercial transactions primarily among colonial merchants. Our study examines the accounting and financial reporting of the Charleston Orphan House, the first municipal orphanage in America, from its inception in 1790 through its first five years of operations. The institution was established by city ordinance in 1790 which required the institution “to keep a book of fair and regular accounts of all receipts and expenditures which will be subject at all times to the inspection of the Commissioners.” The ordinance charged the orphanage's Committee on Accounts to “audit” its accounts. The City Council required the institution's board chairman to countersign the financial statements in 1792 before subjecting them to a second “audit.” The Orphan House employed a system of account books that recorded and facilitated the reporting of expenditures and sources of funds. Accounting and external reporting may have been legitimizing factors to overcome the “liability of newness” by promoting a sense of propriety and transparency among benefactors.“I visited the Orphan House at which there were one hundred and seven boys and girls. This appears to be a charitable organization and under good management.”[President George Washington, diary entry, Saturday, May 7, 1791]
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Sinha, Michael S., Nina Jain, Thomas Hwang y Aaron S. Kesselheim. "Expansion of the Priority Review Voucher Program Under the 21st Century Cures Act: Implications for Innovation and Public Health". American Journal of Law & Medicine 44, n.º 2-3 (mayo de 2018): 329–41. http://dx.doi.org/10.1177/0098858818789430.
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The U.S. federal government awards a priority review voucher (“PRV”) to a pharmaceutical manufacturer after the Food and Drug Administration (“FDA”) approves a product for one of a list of voucher-eligible indications. The voucher, which can be transferred or sold, allows the company to accelerate the review timeline of another product for any indication. The PRV program was proposed in 2006 as an incentive for research and development for neglected diseases, such as dengue and leishmaniasis.Neglected tropical diseases (“NTDs”) predominantly affect the world’s poorest populations and are associated with significant morbidity and mortality. Despite their global public health importance, neglected diseases were estimated to account for less than 1% of pharmaceutical research and development expenditures. The voucher program was intended to address this gap between investment and disease burden: “[t]he major obstacle to stimulating the R&D of new medicines for neglected diseases is lowincome nations' inability to pay for such medicines.” The voucher would provide an additional financial incentive to fund clinical development of these products without requiring additional appropriations from Congress.
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Годжаєва, Ельміра, Поліна Ігор Дзядзюля y Гульшан Ельшан Юсіфова. "ОЦІНЮВАННЯ СТАНУ КРЕДИТУВАННЯ РЕАЛЬНОГО СЕКТОРУ ТА ТЕНДЕНЦІЇ ЙОГО РОЗВИТКУ В СУЧАСНИХ УМОВАХ". TIME DESCRIPTION OF ECONOMIC REFORMS, n.º 4 (15 de enero de 2023): 41–46. http://dx.doi.org/10.32620/cher.2022.4.06.
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The tasks performed with the help of the budget help to define the essence of the budget. Without going into details of the controversy of the essence, functions and principles of budgeting, however, I believe it is necessary to determine the initial theoretical positions on these concepts, which have been debatable so far. The purpose of the article is conducting an assessment of the state of real sector crediting and its development trends in modern conditions. Methods used in the research: survey, quantification, ranking, scoring, etc. The hypothesis of the study. When issues related to ensuring sufficient transparency of the costs incurred for the maintenance of a particular state entity are resolved, a problem arises related to the relationship between budget-financed expenditures and expenditures through assistance (grants and sponsorship). Transparency requires the integration of aid-financed spending information for decision-making and budget reporting. Presenting main material. The state helps the formation of highly efficient economic organizations capable of operating in the domestic and world markets in an environment of fierce competition, and concentrating resources on promising areas for updating production. Instruments of direct state influence should be focused on supporting private initiative specifically for the development of modern and newest technological structures, stimulating investment activity in the relevant areas. The originality and practical significance of the research. How the term “budget” itself is defined is of fundamental importance to manage the budget process as effectively as possible. In most cases, this concept is limited to estimates relating to annual appropriations of funds by the relevant legislature. Such a concept, however, may cover only a small fraction of all fiscal transactions. Conclusions. The size of the budget deficit depends on many factors. For example, the government, under pressure from the public or the opposition, cannot stop unreasonable wage growth, especially in conditions of high inflation, while the volume of the budget deficit, respectively, increases by the amount of economically unjustified wages. In such cases, in the absence of other sources of covering the budget deficit, the government resorts to the "traditional" methods for such a situation to cover the budget deficit - a loan from the Central Bank.
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Munavalli, Sahana y Sanjeevakumar M. Hatture. "Fraud Detection in Healthcare System using Symbolic Data Analysis". International Journal of Innovative Technology and Exploring Engineering 10, n.º 9 (30 de julio de 2021): 1–7. http://dx.doi.org/10.35940/ijitee.h9269.0710921.
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In the era of digitization the frauds are found in all categories of health insurance. It is finished next to deliberate trickiness or distortion for acquiring some pitiful advantage in the form of health expenditures. Bigdata analysis can be utilized to recognize fraud in large sets of insurance claim data. In light of a couple of cases that are known or suspected to be false, the anomaly detection technique computes the closeness of each record to be fake by investigating the previous insurance claims. The investigators would then be able to have a nearer examination for the cases that have been set apart by data mining programming. One of the issues is the abuse of the medical insurance systems. Manual detection of frauds in the healthcare industry is strenuous work. Fraud and Abuse in the Health care system have become a significant concern and that too inside health insurance organizations, from the most recent couple of years because of the expanding misfortunes in incomes, handling medical claims have become a debilitating manual assignment, which is done by a couple of clinical specialists who have the duty of endorsing, adjusting, or dismissing the appropriations mentioned inside a restricted period from their gathering. Standard data mining techniques at this point do not sufficiently address the intricacy of the world. In this way, utilizing Symbolic Data Analysis is another sort of data analysis that permits us to address the intricacy of the real world and to recognize misrepresentation in the dataset.
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Ismoilova Sanobarkhon Yakubovna. "ANALYSIS OF THE PROBLEMS OF EFFECTIVE USE OF LOCAL BUDGET FUNDS AND THEIR CAUSES. (in the case of Fergana region)". EPRA International Journal of Multidisciplinary Research (IJMR), 26 de febrero de 2021, 211–15. http://dx.doi.org/10.36713/epra0327.
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The article analyzes the problems of effective use of local budget funds and their causes on the example of the Ferghana region. KEYWORDS: local budget, revenues and expenditures, financing, deficit, appropriations, illegal expenditures.
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"FY2016 - Output Cost Estimates and Budget Outturn Paper". Policy Papers 2016, n.º 42 (21 de julio de 2016). http://dx.doi.org/10.5089/9781498345422.007.
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Operating within a flat real budget envelope, the Fund delivered on the priorities and initiatives laid out in the Global Policy Agenda and Management’s Key Goals (MKGs). Resource pressures were addressed via implementation of streamlining initiatives, strategic reallocation of resources towards higher priority areas, and careful budget management. In terms of outputs, spending in FY 16 continued the shift from crisis management to crisis prevention, in line with the MKGs. Output shifted moderately from multilateral surveillance and oversight of the global system to bilateral surveillance and capacity development. Lending activity expenditure remained broadly unchanged. Average country spending was broadly aligned with assessment of risk. The net administrative budget outturn in FY 16 was $1,038 million against an approved budget of $1,052 million. The modest underspend reflects the preservation of the contingency reserve and lower-than-planned travel expenditure. Relative to FY 15, higher budget execution led to a small real (0.8 percent) year-on-year increase in net expenditures. Total capital expenditures of $131 million were recorded in FY 16 out of the $435 million in available appropriations. HQ1 Renewal expenses made up 70 percent of the spending.
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Delfin, Nilo D. "Fiscal Administration Variables and Productivity of State Universities and Colleges in Western Visayas, Philippines". JPAIR Multidisciplinary Research 22, n.º 1 (22 de octubre de 2015). http://dx.doi.org/10.7719/jpair.v22i1.334.
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Funds, whether from government or generated by institutions from other sources are the lifeblood of institutional development. Since there is never an end to development and improvement, fund sourcing and allocation are continuing concerns of every educational institution. The study determined the financial variables and productivity of SUCs in Region VI for CY 2002-2003. The study aimed to determine the a) institutional profile of the 11 SUCs in Region VI, b) profile of financial managers of SUCs in Region VI, c) budgetary allocation based on the General Appropriations Act (GAA) and income from the Special Trust Fund (STF), and d) how these financial resources are utilized for the operation. Descriptive method of research was employed and data were analyzed through frequency count and percentage mean. Study revealed that 11 SUCs in Region VI shared a common vision of becoming the center excellence, research, extension, and production with a mission of producing globally competitive graduates. The West Visayas State University (WVSU) had the biggest budgetary allocation from GAA, and got the highest earnings in school fees. A similar pattern of expenditures had been adopted by the 11 SUCs in Region VI. The SUCs in the region foresee their respective institutions as Center of Excellence. Fiscal managers had upgraded their educational qualifications. Faculty members have conducted extension, income generating projects and published researches. Fiscal managers of SUCs in Region VI should think and implement strategic plans to increase budgetary allocations to meet the demands of necessary expenditures vital to the attainment of quality education.Keywords – Fiscal Administration, SUCs productivity, descriptive research, Western Visayas, Philippines