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1
Schell, Bernadette, and Debra Tarnopolsky. "Budgeting Attitudes in Smaller Universities: A Function of the Environment, Environmental Outcomes, and Personal Outcomes." Canadian Journal of Higher Education 20, no. 2 (August 31, 1990): 9–26. http://dx.doi.org/10.47678/cjhe.v20i2.183071.
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Academic and administrative staff involved in the budget process in four small-medium universities in Ontario responded to a 16-page mail questionnaire on budgeting attitude as it relates to content, context, process, environmental outcomes, and personal factors. The results showed that for this setting, budgetees seem to have positive budget attitudes, high academic satisfaction levels, and high commitment levels. There was some dissatisfaction expressed, however, with many economic facets, including the university budget, the faculty budgets, the university's long-range plans, and the university's external relations. The personal budget history and values as motivators appeared to have less of an effect on budgetary attitude than did the respondent's definition of a budget, the perception of a consultative, fair superior-subordinate leadership style, and the fact that the superior holds the budgetee personally accountable for budget variances within the department. As hypothesized, there was not a significant difference in budget attitude scores between those of an administrative background and those of an academic background. Objectives for administrators in this particular environment are discussed.
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Dvoryadkina, Elena Borisovna, and O. Belikova. "Local budgets of municipal districts of rural type." Agrarian Bulletin of the 191, no. 12 (December 9, 2019): 84–88. http://dx.doi.org/10.32417/1997-4868-2019-191-12-84-88.
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Abstract. The topicality of this article is due to firstly, the need to study local budgets as a factor in the economic growth of rural municipal districts and as a component of the economic basis of local self-government; secondly, the presence of problems in the formation and execution of local budgets of rural municipalities due to their inherent features. In the budget system structure, based on the criteria of the municipal structure, there are distinguished various types of local budgets, among which the largest group is the local budgets of rural municipalities, combining local budgets of municipalities and local budgets of rural settlements. Local budgets of rural municipalities are components of a regional financial system. The purpose of the study is to assess trends and development factors of local budgets of rural municipalities against the background of a set of local budgets. Research methods: allocation and justification of the features of rural municipalities in the financial aspect, affecting the formation and execution of their local budgets; a method of structural analysis of indicators of local budgets of municipal districts and local budgets of rural settlements in the context of such components as budget revenues, budget expenditures, budget deficits, which allows us to assess the extent of their presence in the corresponding aggregate of local budgets. The results of the study and their scientific novelty: confirmation of the hypothesis on the development trends of local budgets of rural municipalities against the background of local budgets of other types of municipalities: there are trends in the reduction of income and expenditures of local budgets of municipalities and rural settlements in the general indicators of local budgets, against the background of the trend strengthening the imbalance of local budgets of rural municipalities.
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Dub, Andrii R., and Tetyana V. Medynska. "The Tax Policy During the Wartime and Its Impact on the Local Budget Revenues." PROBLEMS OF ECONOMY 4, no. 54 (2022): 214–21. http://dx.doi.org/10.32983/2222-0712-2022-4-214-221.
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The easing of tax legislation after the outbreak of war was aimed at supporting business and ensuring the functioning of the economy. However, its impact on local budget revenues was ambiguous. Some changes to the tax legislation during martial law had a negative impact on local budget revenues, while others had the opposite effect. The purpose of the article is to identify the impact of tax policy on the formation of local budget revenues during the wartime and to assess the prospects for filling local budgets with tax revenues in the short term. The publication characterizes the tax changes introduced after the outbreak of war in terms of taxes that have a direct impact on the formation of local budget revenues – personal income tax, single tax, land payment, tax on real estate other than land, excise tax on fuel, alcohol and tobacco products. The authors analyze the tendency in changes in tax revenues of local budgets by region. It is found that the introduced tax changes have had a negative impact on local budget revenues from property tax (land payment, tax on real estate other than land, transport tax) and from excise tax on fuel. At the same time, the growth of tax revenues from personal income tax, single tax, and excise tax on alcohol and tobacco products in total ensured a 13.5% increase in local budget revenues compared to the previous pre-war year. However, against the background of the overall growth of local budget revenues, there was a decline in tax revenues in the regions, some parts of which remain under russian military occupation (Zaporizhzhia, Kharkiv, Kherson, Donetsk, and Luhansk regions). The authors critically assess and substantiate the prospects for filling local budgets with tax revenues in the short term. In the near future, we can expect an increase in tax revenues of local budgets, given the possible abolition of «tax relaxations» against the background of the successes of the Armed Forces of Ukraine, which positively affect the business expectations of enterprises and intensification of their business activities.
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Hannestad, S. "Combining the baryon budget with cosmic microwave background radiation measurements." Monthly Notices of the Royal Astronomical Society 309, no. 2 (October 21, 1999): 556–60. http://dx.doi.org/10.1046/j.1365-8711.1999.02857.x.
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Tomaello, Andrea, Cristian Bonato, Vania Da Deppo, Giampiero Naletto, and Paolo Villoresi. "Link budget and background noise for satellite quantum key distribution." Advances in Space Research 47, no. 5 (March 2011): 802–10. http://dx.doi.org/10.1016/j.asr.2010.11.009.
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Madau, Piero, Francesco Haardt, and Lucia Pozzetti. "Extragalactic Background Light, MACHOs, and the Cosmic Stellar Baryon Budget." Symposium - International Astronomical Union 204 (2001): 359–72. http://dx.doi.org/10.1017/s0074180900226272.
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The optical/far–IR extragalactic background light (EBL) from both resolved and unresolved extragalactic sources is an indicator of the total luminosity of cosmic structures, as the cumulative emission from young and evolved galactic systems, as well as from active galactic nuclei (AGNs), is recorded in this radiation. This is a brief review of some of the implications of the observed brightness of the night sky for the stellar mass density and average metallicity of the universe today, and of the possible contribution of MACHO progenitors and QSOs to the EBL. Assuming a Salpeter initial mass function with a cutoff below 0.6 M⊙, a lower limit of Ωg+Sh2 > 0.0015 I60 can be derived to the visible (recycled gas + stars) mass density required to generate an EBL at a level of IEBL = 60 I60 nW m−2 sr−1. Our latest, ‘best–guess’ estimate is Ωg+sh2 ≈ 0.0023 I60, which implies a mean metallicity at the present–epoch of yZΩg+s/Ωb ≈ 0.2 Z⊙. If massive dark halos around spiral galaxies are partially composed of faint, old white dwarfs, i.e., if a non–negligible fraction (~ a few percent) of the nucleosynthetic baryons is locked in the remnants (MACHOs) of intermediate–mass stars forming at very high redshifts, then the bright early phases of such halos should contribute significantly to the observed EBL. Assuming a standard black hole accretion model for quasar activity and using recent observations of the quasar population and new synthesis models for the cosmic X-ray background, we estimate a present mass density of QSO remnants of ρBH ≈ 3 x 105 M⊙ Mpc−3 for a 10% efficiency of accreted mass–to–radiation conversion. The quasar contribution to the brightness of the night sky is IQSO ≈ 2 nW m−2 sr−1.
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Anatolii, VDOVICHEN, CHORNOVOL Alla, and TABENSKA Yuliia. "BUDGET PLANNING IN THE CONDITIONS OF INSTITUTIONAL TRANSFORMATIONS." Herald of Kyiv National University of Trade and Economics 135, no. 1 (February 24, 2021): 90–100. http://dx.doi.org/10.31617/visnik.knute.2021(135)07.
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Background. Quality level of the budget planning is an important factor in ensuring balance of state and local budgets in the conditions of institutional transformations. Adoption of effective management decisions by public authorities and local governments involves the development of the budget planning system taking into account information technology, assessment of changes in socio-economic processes. The aim of the article is to reveal the areas of improvement of the budget planning system and its tools. Materials and methods. Thesystematic method has been used in determining nature and role of the budget planning in ensuring the stability and balance of state and local budgets. The comparative method is used in the process of generalizing the features of the budget planning tools. The method of scientific abstraction is used in the disclosure of theoretical and methodological principles of improving the budget planning system. The method of analysis and the synthesis has been used to assess the planned and actual indicators (revenues, expenditures, deficit of the State Budget of Ukraine; public and guaranteed public debt). Results. The essence and role of the budget planning in ensuring the stability and balance of state and local budgets have been determined. Theoretical and methodological principles of functioning of the budget planning system have been revealed. The analysis and assessment of planned and actual indicators such as revenues, expenditures, deficit of the State Budget of Ukraine; public and guaranteed public debt for 2015–2019 have been made. The ways of improving the budget planning system in the conditions of institutional transformations have been substantiated. Conclusion. A detailed analysis and assessment of the impact of internal and external factors on the financial and economic environment is needed in order to develop the budget planning system in terms of institutional transformation. It will provide an opportunity to identify regular trends in the dynamics of macroeconomic indicators and budget indicators. An important task is to develop economic and mathematical models based on the assessment of economic development opportunities of the country, the tax potential of administrative territorial units. Keywords: budget policy, budget system, budget planning, budget revenues, budget expenditures, budget deficit, public debt.
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Xing Lu. "Research on the problems and countermeasures of university budget performance management under the background of "Double First Class"." GSC Advanced Research and Reviews 13, no. 2 (November 30, 2022): 286–89. http://dx.doi.org/10.30574/gscarr.2022.13.2.0324.
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The Outline of the National Medium- and Long-term Education Reform and Development Plan (2010-2020) clearly points out that "colleges and universities should speed up the construction of first-class universities and disciplines, improve the management mode, introduce competition mechanism, implement performance evaluation, and conduct dynamic management". Therefore, under the background of China's development strategy of "building a powerful country in education" and the promotion of colleges and universities to speed up the construction of double first-class, the introduction of budget performance management in colleges and universities will promote the better and faster development of colleges and universities, provide better teaching services, cultivate more outstanding talents, and further accelerate the connotation development of colleges and universities. Based on the analysis of the problems and causes in the budget performance management of colleges and universities in China at the present stage, this paper discusses the specific countermeasures for colleges and universities to improve their budget performance management level under the national comprehensive budget performance management system from the aspects of capital management requirements, budget resource allocation, and the application of budget performance evaluation results.
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Madau, P., and L. Pozzetti. "Deep galaxy counts, extragalactic background light and the stellar baryon budget." Monthly Notices of the Royal Astronomical Society 312, no. 2 (February 21, 2000): L9—L15. http://dx.doi.org/10.1046/j.1365-8711.2000.03268.x.
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Barbashova, Natalia E. Barbashova. "Approaches to the Modeling and Use of a Long-term Budget Projection at the Regional Level." Financial Journal 14, no. 2 (April 2022): 8–25. http://dx.doi.org/10.31107/2075-1990-2022-2-8-25.
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In compliance with the requirements of the budget legislation the constituent entities of the Russian Federation work out and adopt long-term budget forecasts. The major drawbacks of the current regional forecasts are inadequate methodology of calculating indicators (revenues, expenditures, deficit, debt) and an indistinct role of forecasting in the budgeting process. The article gives specific recommendations on assessing the parameters of revenues and expenditures of the regional budget for a long term horizon. The author focuses on the relationship of the long-term budget forecasts with the other documents of strategic planning (notably, forecasts of socio-economic development). The author suggests various formulas for calculating revenues and expenditures of regional budgets in the long term, as well as options for detailed elaboration of these parameters depending on the availability of background information and the peculiar features of the region. The article also formulates recommendations on the formalized approaches to assess the long-term consequences of the region’s budget policy, as well as to quantify external challenges on a long-term budget forecast model. Approbation of the proposed approaches was carried out on the example of a simulation model based on the data of the Khanty-Mansiysk Autonomous Okrug.
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Zhuravleva, Tatyana, Elena Semenova, and Olga Goltsova. "Financial Stability of Regional Budgets in Conditions of Cyclic Development of the Russian Economy. Part 2." Regionalnaya ekonomika. Yug Rossii, no. 4 (December 2021): 166–80. http://dx.doi.org/10.15688/re.volsu.2021.4.16.
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This article is devoted to financial stability assessment of regional budgets of the constituent entities of the Russian Federation in the conditions of cyclical development of the national economic system. The authors identified the regional budgets of the following regions of the Russian Federation as objects of research: Rostov region, Republic of Kalmykia and Orel region. Financial and economic performance of the administration of budgets of these territorial units for the period 2010–2019, which are reflected in the previous article (Part 1) of the authors, were taken as the subject. The purpose of the article is to reflect the features of the practical application of the methodology presented by the authors for the analysis of changes in the financial stability of regional budgets of specific regions against the background of the impact of external economic forces (decrease in world energy prices, sanctions to Russian companies and entrepreneurs). The relevance of the research topic is connected with the demand for a high-quality and objective financial analysis of the budgets of specific regions of the Russian Federation against the background of the general economic crisis affecting all the main spheres of society, as well as negatively influencing economic and social policy, both at federal and regional levels. When making generalized assessments and conclusions about the dynamics of changes in the level of financial stability of the regional budgets of Rostov region, the Republic of Kalmykia and Orel region, the authors suggested a system of indicators characterizing the budget in the following main areas: budget efficiency, financial stability, as well as the balance of the revenues and expenditures of the regional budget. On the basis of analytical research, the authors found that regions characterized as financially stable have the following features: presence of a highquality and well-functioning process of planning and administration of the regional budget; effective use of the potential of region’s industrial resource base; active investment in projects, both promising, profitable, and socially significant. In the course of the study of regions with a low level of financial independence (the Republic of Kalmykia and Orel region), the authors noted that the consistently worsening economic sphere in the Russian economy leads to an acceleration of the rates of the degradation of social and economic situation of the entire region, thereby reducing financial opportunities of the corresponding budget, what consequently results in the decrease in the quality of life of the population of the regions under analysis.
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Bukina, I. S., and L. N. Lykova. "A Year of a Pandemic: the State of the Russian Budget System." Federalism, no. 2 (July 8, 2021): 149–68. http://dx.doi.org/10.21686/2073-1051-2021-2-149-168.
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In the first quarter of 2021 against the background of a slight recovery in economic activity and a continuing downward trend in real household incomes the RF consolidated budget revenues grew not only in nominal terms, but also in real terms compared to last year. The most active growth in real terms was demonstrated by tax revenues and VAT. Income taxes and social insurance payments related to the income of the population are significantly behind the rate of inflation. The formed positive trend in world oil prices, however, does not yet provide access to the level of last year’s oil and gas revenues of the federal budget. At the same time, the outstripping growth of non-oil and gas revenues, even with the increase in the total volume of federal budget expenditures above the rate of inflation, ensured the final positive balance of both the federal budget and the consolidated budget. In the first quarter of the year, spending on the national economy grew at a faster pace. The growth rate of social policy expenditures remains high. Sub-federal budget revenues also showed a pronounced upward trend, mainly due to federal transfers. There is a certain shift in emphasis from their non-target types to their target ones. Although the expenditures of the sub-federal budgets increased in real terms, the balance of the consolidated budgets remained positive. Nevertheless, in a number of regions, there is a budget deficit with a significant amount of deficit financing of expenditures. The values of the state subfederal debt decreased slightly, while the total amount of the country’s state internal debt increased significantly.
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Li, Jia. "Analysis on the Management Measures of University Scientific Research Funds under the Background of "Delegation, Regulation and Service." Journal of Innovation and Development 1, no. 1 (January 8, 2023): 59–66. http://dx.doi.org/10.54097/jid.v1i1.4541.
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Under the background of "decentralization, management and service", with the transformation of the management mode of scientific research funds from supervision and management to supervision and management and standardized services, from the responsibility system of project leaders to the responsibility system of legal persons, from process control to results oriented, and from fine budget to lump sum budget, the focus of internal control of scientific research funds has also changed, from project level risk to unit level risk. How to better control the internal control of scientific research funds at present? This paper analyzes the effectiveness of comprehensive budget performance management on the internal control of scientific research funds, proposes to combine the assessment indicators of comprehensive budget performance management with the internal control risk points, guide the scientific research management departments and researchers to improve the internal control measures by completing the assessment indicators, so as to achieve the internal control objectives, and discusses the above situation with case method.
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Karaseva (Sentsova), M. V. "Ignacy Chuma and his monograph «Balance of budget against the background of a budget law of the different states»." Proceedings of Voronezh State University Series Law, no. 3 (2022): 224–30. http://dx.doi.org/10.17308/law/1995-5502/2022/3/224-230.
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Hasan, Akhmad Misbakhul, Betta Anugrah, and Andi Misbahul Pratiwi. "Gender-Responsive Budget Analysis on Social Protection Programs in Indonesia: A Case Study in Two Districts and A City." Jurnal Perempuan 24, no. 1 (March 7, 2019): 27. http://dx.doi.org/10.34309/jp.v24i1.308.
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<p><span style="font-size: 12pt; font-family: Calibri, sans-serif; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;" lang="EN-AU">Presidential Instruction (Inpres) No. 9 of 2000 about Gender Mainstreaming is a mechanism to in National Development has impacts on the planning and implementation of public policy in Indonesia. Public policy becomes an important arena for the struggle to realize gender equality and justice. One of the government’s commitments to this matter can be seen through Gender-Responsive Budgeting (GRB). This study analyses gender responsive budgeting in social protection programs in Indonesia, with case studies in three regions, namely Gunungkidul Regency, North Lombok Regency, and Padang City. Data collection is carried out by in-depth interviews and literature studies, including the Indonesian Budget and Regional Government Budget documents. This study conducted GRB analysis in three regions with three categories of budget expenditure analysis, namely specifically identified gender-based expenditure, equal employment opportunity expenditure, and mainstream budget expenditure. The results of the study show that in several regions there have been gender-responsive specific budget allocations for affirmation programs for women, children, the elderly, and dissability. However, it can be seen that the budget and gender-specific expenditure are still centralized in services that are identical to women's affairs, and not yet mainstreamed in all of the budget allocation.</span></p><p> </p>
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Hayo, Bernd, and Florian Neumeier. "Political Leaders' Socioeconomic Background and Public Budget Deficits: Evidence from OECD Countries." Economics & Politics 28, no. 1 (February 9, 2016): 55–78. http://dx.doi.org/10.1111/ecpo.12071.
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Tegmark, Max, and Matias Zaldarriaga. "New Microwave Background Constraints on the Cosmic Matter Budget: Trouble for Nucleosynthesis?" Physical Review Letters 85, no. 11 (September 2000): 2240–43. http://dx.doi.org/10.1103/physrevlett.85.2240.
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Wichowska, Anna. "Macroeconomic Functions of the European Union Budget and the Multinational Financial Framework for 2014-2020." Oeconomia Copernicana 4, no. 2 (June 30, 2013): 21–37. http://dx.doi.org/10.12775/oec.2013.011.
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This study aims to identify macroeconomic functions of the EuropeanUnion budget and an indication of the possibilities and extent of the impact of thebudget on the economy of the Community, as well as evaluating the functions performedon the background of Multiannual Financial Framework for 2014-2020.The budget of the European Union – despite many different opinions – can actsand actually performs close macro functions which are attributed to the modernnational budgets. In order to demonstrate the veracity of this claim there werereviewed literature on the economic functions of the national budget, and it wasreferenced to the regulations of the functioning of the general budget of the EuropeanUnion. This demonstrated the specificity and limitations of the impact of thisbudget on the economies of the Member States. Functions which are performed bythe European Union budget were analyzed against the Multiannual FinancialFramework for 2014-2020. The result of this study shows that the budget of theEuropean Union performs five of the traditional functions of the state budget:redistributive, allocative, stimulus, information and control, and fiscal. But it doesnot perform the stabilizing function. The specificity of the impact of the EU budgetshows the Multiannual Financial Framework for 2014-2020, which includesa particularly difficult period in the history of the Community – a period of recoveryfrom the financial and economic crisis, as well as discussions and seekinga compromise on the shape and the possible strengthening of European integration in support of the primary instrument of fiscal policy, which is the budget. Currentissues are therefore discussed in this paper, which are part of a Europe-wide debateon the future of the Community.
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Lee, Sahong, and Jung Lyul Lee. "Estimation of Background Erosion Rate at Janghang Beach due to the Construction of Geum Estuary Tidal Barrier in Korea." Journal of Marine Science and Engineering 8, no. 8 (July 23, 2020): 551. http://dx.doi.org/10.3390/jmse8080551.
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In this study, a reduction in sediment budget due to the development of a river watershed, resulting in coastal erosion, was reviewed, and the rate of background erosion was calculated through an examination of the loss of coastal sediment into the open sea. The west coast of the Korean peninsula is severely impacted by the intercept of inflowing sediments from rivers, owing to the watershed development. However, the effects have not fully propagated into the entire coastal area, and thus, the long-term coastal erosion remains insignificant. However, a serious and irrevocable disaster may occur once the coastal erosion begins. Therefore, an analysis of the coastal erosion resulting from changes in the sediment budget, due to the development of the watershed, was conducted on Janghang Songrim Beach. A littoral cell of the Geum River was selected for a quantitative analysis of the decrease in the sediment budget from the watershed development. The rate of coastal sediment loss offshore, which reflects the characteristics of the Janghang Songrim Beach, and the future rate of coastal erosion were calculated. Then, the results were verified by employing geometrically corrected satellite photographs from previous years. This will enable us to predict the time of coastal erosion in the future due to a reduction in the sediment budget and watershed development, and prepare for future disasters resulting from the coastal erosion. Based on research into the components constituting the coastal development, the present study presents theoretical formulae allowing the prediction of the sediment budget and providing a practical contribution to the prevention of coastal erosion, for which additional reliable studies need to be conducted.
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Aleksandrova, Valentina, Nadezhda Krasteva, Gergana Kresnaliyska, Yoana Petrova, and Petar Baldzhiev. "Municipalities’ own revenue as an instrument for financial independence." SHS Web of Conferences 92 (2021): 07003. http://dx.doi.org/10.1051/shsconf/20219207003.
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Research background: The article presents an analysis of the trends relating to the relation of the own income of municipalities and the received from the state budget financial resources compared with other countries which are chosen according to their form of state organization, as well as the financial relations of the municipal budget and the state budget, the budgetary relations and the applied fiscal rules. Purpose of the article: The topicality of the issues connected with the financial decentralization of municipalities and the existing problems is indisputable, as the analysis and the assessment of the financial independence of municipalities are made according to a basic index – their own income. The main problem that is connected with the independence of municipalities - lack of enough own income requires the exertion of serious efforts so that the financially weaker and local communities are protected. The globalization and the free movement of people have an adverse effect on the own income of the municipalities in the country because of their depopulation and to a large extent, they depend on the state subsidies and transfers which seriously limits their independence. Methods: The methods of analysis include a comparative one and an analysis of the constitutional and legal organization of municipal budgets in Bulgaria as well as an analysis of the structure of their own income. Findings & Value added: The analysis allows us to make suggestions about legal changes and recommendations for more useful budgetary relations between the municipal budgets and the state budget.
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SPASIV, Nataliia. "ASSESSMENT OF STRUCTURAL DISABILITIES IN THE INCOME OF BUDGETS OF THE UNITED TERRITORIAL COMMUNITIES." WORLD OF FINANCE, no. 2(59) (2019): 73–84. http://dx.doi.org/10.35774/sf2019.02.073.
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Introduction. In today's conditions of reforming local self-government and territorial organization of power, the formation of revenues of budgets of united territorial communities, as well as balancing their components, is a guarantee of the existence of financially capable, self-sufficient and developed UTC. Financially capable UTC should have sufficient resources to fulfill all their own and delegated powers. An important prerequisite for the effective functioning of UTC finances is the formation of the amount of financial resources necessary for the implementation of the functions of local self-government bodies of UTC, the timeliness and completeness of which mobilization is a determinant factor in the growth of budget revenues of territorial communities and the balancing of their structure. In the context of financial decentralization, local budget revenues are embodied in the economic independence of local self-government bodies, and their optimal structure enables them to fulfill their commitments effectively and on time. Purpose. The purpose of the article is an analysis of budget revenues of the united territorial communities, assessment of their structure, determination of factors of structural imbalances, assessment of budgetary risks in order to ensure the timeliness and completeness of the mobilization of revenues to the budgets of the joint territorial communities against the background of permanent crisis phenomena that significantly affect the economic and social development of administrative-territorial units and the state as a whole. Results. The analysis revealed a significant gap between the maximum possible and the minimum revenues to the general fund, which indicates that there is a significant disproportionate distribution of the absolute values of revenues to the general fund of the UTC budgets of the Ternopil region. It also points to the impact of structural imbalances in absolute terms on the general fund revenues of the UTC budgets of the Ternopil region. Using the regression modeling tool, the functional effect of certain types of income on the general fund revenues of the UTC of the Ternopil region was established. It has been established that general fund revenues of UTC budgets on the level of pair correlation are generally the most dependent on official transfers, domestic taxes on goods and services, local taxes, personal income tax and profit tax. Consequently, these types of revenues are structurally and systematically generating revenues of the general budget of the UTC of the Ternopil region. It is determined that the volume of revenues of the special fund of the budgets of the UTC has a fixed functional relationship only with the volume of official transfers. All other components of the revenues of the special budget of UTC budgets do not have stable relations with the revenues of this fund of community budgets, indicating a critical imbalance in its structure and increased risk. The risk of loss for the budget of UTCs is determined on the basis of the mathematical expectation of revenues to their budgets for general and special funds. In this case, the definition of the mathematical expectation of the value of the indicator by the approach of P. Chebyshev was used. Іt was established that the risk of budget revenues of UTC of the Ternopil region is determined by the budgetary risk of revenues of the general fund of community budgets. Conclusions. According to the results of the analysis, in the revenues of the general fund of UTC budgets, more system-based factors were revealed than in the special fund's revenues. In addition, the functional dependence of the components of the general and special funds of the UTC of the Ternopil region is different in nature. This allows us to assert that the system-forming factors and factors that form functional connections form the risk of budget revenues of the UTC of the Ternopil region. Consequently, we can state that the role of general fund revenues in the budget structure of UTC of the Ternopil region is in contrast to the revenues of a special fund that does not fulfill its designated purpose in the process of financial decentralization.
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Putri, Rani Gesta. "FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA DPRK DALAM PENGAWASAN KEUANGAN DAERAH DENGAN KOMITMEN PROFESIONAL SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA DPRK KABUPATEN ACEH UTARA)." Jurnal Akuntansi dan Keuangan 8, no. 1 (May 10, 2020): 11. http://dx.doi.org/10.29103/jak.v8i1.2276.
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The objective of this research was to find out: 1) the influence of the parliamentarians’ knowledge of budget, personal background, political background, public accountability, community participation, and public policy transparency on the performance of DPRK (Regency Parliament) in regional financial monitoring; 2) that professional commitment is able to become moderating variable to the relationship of the parliamentarians’ knowledge on budget, personal background, political background, public accountability, community participation, and public policy transparency with the performance of DPRK in the regional financial monitoring. This research applied quantitative method. It was carried out in October 2018 at the DPRK of North Aceh Regency with term of office from 2014 to 2019. The data were collected through questionnaires distributed to 45 respondents who are members of DPRK of North Aceh Regency by using census technique. The data analysis was performed using reliability and validity tests, classic assumption test, multiple linear regression methods and residual test by means of SPSS. The result of this research showed 1) that the parliamentarians’ knowledge on budget, personal background, political background, public accountability, community participation, and public policy transparency simultaneously influenced the performance of the DPRK in the regional financial monitoring, and 2) that professional commitment was not able to become the moderating variable to the relationship of the parliamentarians’ knowledge on budget, personal background, political background, public accountability, community participation, and public policy transparency with the performance of DPRK in the regional financial monitoring.
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Rezi Indriani, Juita Sukraini, and Siska Yulia Defitri. "PENGARUH PENGETAHUAN DEWAN TENTANG ANGGARAN DAN LATAR BELAKANG POLITIK TERHADAP PENGAWASAN KEUANGAN DAERAH." OPTIMAL: Jurnal Ekonomi dan Manajemen 2, no. 3 (September 16, 2022): 318–38. http://dx.doi.org/10.55606/optimal.v2i3.520.
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This study aims to determine the Influence of the Council on the Budget (X1) on Regional Financial Supervision (Y), the Effect of Political Background (X2) on Regional Financial Supervision (Y), and the Simultaneous Effect of the Council's Knowledge of the Budget (X1) and Political Background. (X2) on Regional Financial Supervision (Y). The results of the study indicate that there is no effect of the Council's Knowledge of the Budget (X1) on Regional Financial Supervision (Y). The results of testing the first hypothesis are proven by the value of |t_hitung | of 0.987 < 1.682 and the significance of t is 0.330 > 0.05. After that, there is no influence of Political Background (X2) on Regional Financial Supervision (Y). The results of testing the second hypothesis are proven by the value of |t_hitung | – 0.027 < 1.682 and the significance of t is 0.978 > 0.05 of. In addition, there is no simultaneous influence of the Council's Knowledge of the Budget (X1) and Political Background (X2) on Regional Financial Supervision (Y). The results of this third test are proven by |F_hitung | 0.837 < 3.23 and a significance value of 0.440 > F of 0.05.
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Wonda, Iskandar, Herman Karamoy, and Ventje Ilat. "ANALISIS ATAS PELAKSANAAN FUNGSI PENGAWASAN PENGELOLAAN KEUANGAN DAERAH OLEH ANGGOTA DEWAN PERWAKILAN RAKYAT DAERAH KABUPATEN PUNCAK JAYA." ACCOUNTABILITY 2, no. 1 (June 1, 2013): 199. http://dx.doi.org/10.32400/ja.2357.2.1.2013.199-211.
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The purpose of this study is to analyze the local financial management supervision by the local parliament members period 2009-2014 in Puncak Jaya regency and stuff underlying onset of these conditions. The data used in this research were the primary data using the instrument as a list of questions with in-depth interviews to the research informants. The subjects were legislators of Puncak Jaya Regency period of 2009-2014 totaling 24 people. The method used were qualitative descriptive analysis.The results showed that the personal background would have less effect on the function of supervision of local financial management. The political background effect on the supervisory function of financial management at Puncak Jaya Regency legislators. The legislator knowledge about the budget effect to a good supervision of the local financial management. The legislator who have a good understanding of the local financial regulatory would easy to supervise whether the budget has been run according to predetermined objectives and to detect the occurrence of budget leaks.Keywords: Personal Background, Political Background, Legislators Knowledge about the Budget, Supervisory Function of the Local Financial Management by the Local Legislators.
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Putra, Rahmatullah Muhajir. "Public Information Governance Through The Official Website to Improve The Accountability of Regional Budget Management: Case Study Jember Official Website." Regional Dynamic: Journal of Policy and Business Science 1, no. 1 (July 12, 2020): 14. http://dx.doi.org/10.19184/rdjpbs.v1i1.17506.
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This research aims to describe the management of public information through the official website to improvethe accountability of regional budget management. The public information governance through the website is the government's effort to utilize technology gives public easy access to information, especially in terms of accountability in managing regional budgets. This is based on the instruction of Minister of Home Affairs No. 188.52 / 1797 / SJ on " Transparency in Regional Budget Management ".It instructs that the Regional Government is obliged to publish budget plans, work plans, budget allocations, budget realization and the report documents to the official website of the Regional Government's official website on "Transparency in Regional Budget Management "content menu. However, the empirical fact shows that the information disclosure of Regional Government in Jemberis low. Based on Penambulu’s research (2014), Jember ranks on information disclosure is 35th of 38 Regencies / Cities in East Java. This background madethe researcher to research further related to public information disclosure, especially accountability of regional budget management website based in Jember. This research use a qualitative approach with descriptive research. The research design is case studies. Data collection techniques are primary data (observation and semi-structured interviews) and secondary data (documentation). The technique of selecting informants is purposive sampling and snowball sampling. The validity testing is by extending participation, perseverance, and triangulation. Data analysis uses data reduction, data analysis, and conclusion. The results showed that the public information governance has not been optimal. There is no “Transparency in Regional Budget Management “menu on the Jemberofficial website, the low commitment of regional leaders to implement e-government, the low ability of human resources to manage information technology. Therefore, information governance through the website has not been able to increase accountability of budget management in Jember. This can be seen from: a) the website does not contain information that public needed regarding budget management in detail; b) Jember Information Commission has not yet been formed; c) The sanctions from the East Java Information Commission are only reprimands and warning letters; d) Joint accountability has not been coordinated well and the lack of authority due to the legality status of assisting public information officers(only assignment letter not decree) ; e) There is a tendency for the JemberGovernment to maintain the status quo.
Keywords: E-Government, Accountability, Budget Management
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Delaney, Jennifer A., and William R. Doyle. "Patterns and Volatility in State Funding for Higher Education, 1951–2006." Teachers College Record: The Voice of Scholarship in Education 120, no. 6 (June 2018): 1–42. http://dx.doi.org/10.1177/016146811812000605.
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Background Numerous studies have addressed the determinants of higher education appropriations. Extending prior studies that only consider the relationship between higher education and one other state budget category, Delaney and Doyle develop and test an empirical model of the relationship between higher education and all other budget categories. Delaney and Doyle propose that higher education takes the form of a balance wheel in state budgets. They find that higher education is cut more than other budget categories in bad budget years and given larger increases in good budget years. Although previous work advances understanding of how states budget for higher education, it is limited in the length of time considered. Purpose This study makes two important contributions to the literature. First, it documents changes in the amount of volatility in state funding for higher education. Second, it identifies patterns in the volatility, and does so over a longer time period than has been investigated in past research, using data that spans over a half century (1951–2006). Research Design This study uses a unique panel dataset spanning the period from 1951 to 2006 to quantitatively document changes in the extent of volatility in state funding for higher education. It also identifies and tests for patterns of volatility. Findings We find that the level of volatility in state budgeting for higher education has changed over time. We also find evidence of linear (incremental), quadratic (countercyclical), and cubic (balance wheel) patterns of volatility at different points in time. Recommendations Our findings indicate that the role of higher education in state budgets is not static and has varied over time. In policy discussions about higher education funding, we think it is important to consider both absolute funding levels and the amount of volatility in funding. We recommend that higher education leaders discuss not only funding levels with their state legislatures, but also discuss volatility in funding patterns. States and higher education have operated under different funding relationships in the past; therefore, it seems possible that policymakers and higher education officials could change their current funding relationship to conform to a pattern that better serves the needs of the state, institutions, and students.
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Shabel’nikova, S. I. "Problems of Ensuring the Balance of Regional Budgets in The Conditions of Sanctions Pressure." Federalism 27, no. 2 (July 6, 2022): 31–45. http://dx.doi.org/10.21686/2073-1051-2022-2-31-45.
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Having successfully passed the tests of the pandemic, the Russian economy has faced new challenges. Unprecedented sanctions have been imposed on our country by unfriendly States. They affected the Bank of Russia and are related to the management of reserves and assets, as a result of which more than half are blocked. A number of Russian banks have disconnected from the SWIFT payment system and restricted cross-border transfers. Against the background of such a difficult geopolitical situation, the regional economy and the budget system were under serious threat. However, the «pandemic» experience gained allowed the Government of the Russian Federation, the Parliament, and regional management teams not to react slowly to the events taking place and take the necessary steps to contain external sanctions pressure. Priority actions were aimed at stabilizing the situation in financial markets, tax incentives and reducing regulatory restrictions, import support, speeding up budget procedures and the use of funds from state-owned companies, support for SMEs and system-forming enterprises. The rights of the Government of the Russian Federation have been expanded and the opportunity has been given to direct the funds of the NWF for the purchase of Russian government securities and shares of Russian issuers, to identify specific investment projects in the tourism industry. In addition, legislative norms have been adopted that allow regions to respond quickly to changes in the geopolitical situation and the economic situation and reduce the impact of negative factors on the budget system. This article examines the issues of the state of regional budgets in modern conditions, analyzes the state measures taken to preserve the stability of the budget system, and also suggests mechanisms aimed at further strengthening and stabilizing the situation in the regions to ensure the balance of regional budgets.
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Nanyun, Xiao, and Xu Yan. "Research on Comprehensive Budget Management of Agricultural Enterprises in Heilongjiang under the Background of Cloud Accounting." E3S Web of Conferences 235 (2021): 03052. http://dx.doi.org/10.1051/e3sconf/202123503052.
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Heilongjiang, as an important commodity grain production base in the country, shoulders the important task of national food security. At the same time, Heilongjiang has strong supporting capacity in resources, industries, science and education, talents, infrastructure and so on. Therefore, it plays an important role in the overall development of the country. Accounting, as an important management means and information system, is affected by economic environment factors. Accounting should adapt to the new economic environment, and provide a boost to the economy. The budget is not only a tool to control expenditure, but also a method to increase the value of the enterprise by using the existing resources of the enterprise. In the 21st century, with the rapid development of computer and internet technology, cloud computing and big data have gradually become the mainstream technology. In the era of big data, it is imperative to carry out comprehensive budget management in the environment of cloud accounting.
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Squire, Marietta M., Takeru Igusa, Sauleh Siddiqui, Gareth K. Sessel, and Edward N. Squire. "Cost-Effectiveness of Multifaceted Built Environment Interventions for Reducing Transmission of Pathogenic Bacteria in Healthcare Facilities." HERD: Health Environments Research & Design Journal 12, no. 2 (April 2019): 147–61. http://dx.doi.org/10.1177/1937586719833360.
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Objectives: The objective of this study is to determine the optimal allocation of budgets for pairs of alterations that reduce pathogenic bacterial transmission. Three alterations of the built environment are examined: handwashing stations (HW), relative humidity control (RH), and negatively pressured treatment rooms (NP). These interventions were evaluated to minimize total cost of healthcare-associated infections (HAIs), including medical and litigation costs. Background: HAIs are largely preventable but are difficult to control because of their multiple mechanisms of transmission. Moreover, the costs of HAIs and resulting mortality are increasing with the latest estimates at US$9.8 billion annually. Method: Using 6 years of longitudinal multidrug-resistant infection data, we simulated the transmission of pathogenic bacteria and the infection control efforts of the three alterations using Chamchod and Ruan’s model. We determined the optimal budget allocations among the alterations by representing them under Karush–Kuhn–Tucker conditions for this nonlinear optimization problem. Results: We examined 24 scenarios using three virulence levels across three facility sizes with varying budget levels. We found that in general, most of the budget is allocated to the NP or RH alterations in each intervention. At lower budgets, however, it was necessary to use the lower cost alterations, HW or RH. Conclusions: Mathematical optimization offers healthcare enterprise executives and engineers a tool to assist with the design of safer healthcare facilities within a fiscally constrained environment. Herein, models were developed for the optimal allocation of funds between HW, RH, and negatively pressured treatment rooms (NP) to best reduce HAIs. Specific strategies vary by facility size and virulence.
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Thiele, Alexander. "The ‘German Way’ of Curbing Public Debt." European Constitutional Law Review 11, no. 01 (May 2015): 30–54. http://dx.doi.org/10.1017/s1574019615000048.
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Public debt: relevance for funding of modern states – Keynesian revolution – Consequences of the financial crisis in Germany – Introduction of the debt brake and Fiscal Compact – The constitutional debt brake: structure and exceptions of the balanced budget rule, four deficiencies of the debt brake – The Fiscal Compact: historical background and structure of the balanced budget rule – Sufficient implementation of the balanced budget rule in Germany? – Constitutionality of the Fiscal Compact? – Austerity as the wrong answer for solving the current economic problems
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Werimon, Simson, Memed Ronsumre, and Hustianto Sudarwadi. "Faktor Faktor Yang Mempengaruhi Peran DPRD Dalam Pengawasan Keuangan Daerah." JFRES: Journal of Fiscal and Regional Economy Studies 2, no. 1 (March 30, 2019): 58–68. http://dx.doi.org/10.36883/jfres.v2i1.24.
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This study aims to examine the influence of personal background, political background and knowledge of council about budget towards the role members of DPRD on financial region supervision. This research is motivated by the fact individual backgroundwill effect to individual behavior for their role and on political activity. Dependent variable in this research are the role members of DPRD on financial region supervision. Independent variables are personal background, political background and knowledge of council about budget. The data in this research consist of primary data that taken from questionnaires distributed directly to respondents. The collected are from 43 respondents that members of DPRD at West Papua Province. Hipothesis of this study are examine by using Multiple Linear Regression use SPSS 22 program. The result of this indicated that‟s, first, there is a positive influence of personal background toward the role members of DPRD on financial region supervision. Second, political background haven‟t effect towards the role members of DPRD on financial region supervision. Third, knowledge of council about budget affect towards the role members of DPRD on financial region supervision. The suggestions for further research, research instrument of variable education and trainning, organizational experience, experience in DPRD should be developed. Measurement of variable length of employment in government should be developed.
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Hikmah Johan, Hayatul, and Efrizal Syofyan. "Pengaruh Kejelasan Sasaran Anggaran, Akuntansi Pertanggungjawaban, Dan Latar Belakang Pendidikan Terhadap Kinerja Manajerial Di Satuan Kerja Kementerian Perindustrian Padang." JURNAL EKSPLORASI AKUNTANSI 1, no. 4 (December 5, 2019): 1773–93. http://dx.doi.org/10.24036/jea.v1i4.175.
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This study aims to 1) The extent to which the clarity of budget targets influences the management performance in the Work Unit of the Ministry of Industry of Padang. 2) The extent to which responsibility accounting influences managerial performance in the Work Unit of the Ministry of Industry, Padang. 3) The extent to which educational background influences managerial performance in the Work Unit of the Ministry of Industry of Padang and 4) The extent to which clarity of budget targets, responsibility accounting and educational background influences simultaneously on managerial performance in the Work Unit of the Ministry of Industry of Padang. In this study the design of this study is the Design of Causality. The data used are 1) primary, which is the answer to be analyzed for statistical testing purposes, 2) Secondary data, i.e. data needed to support this study were obtained from primary data, ie data obtained directly from the Work Unit of the Ministry of Industry of Padang concerning clarity budget goals, accountability accounting, educational background and managerial performance. This means that together with the variables of the clarity of budget targets, accountability accounting and education affect managerial performance in the Work Unit of the Ministry of Industry, Padang.
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IEFYMENKO, Tetiana. "Property taxation: background of fiscal decentralization in Ukraine." Fìnansi Ukraïni 2022, no. 1 (May 9, 2022): 27–49. http://dx.doi.org/10.33763/finukr2022.01.027.
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Fiscal decentralization has strengthened the capacity of governments to finance and provide public goods and services. Fulfillment of local government functions helps to balance the consumers’ individual preferences according to their needs. In Ukraine, each local authority should be entrusted with the management of the lands of relevant community in compliance with the principle of ubiquity as well as with the right to collect land tax. Local taxes on real estate and transport, typical for countries with capable local self-government, have also been introduced. Global challenges, international obligations, insufficient effectiveness of modern budgetary instruments of anti-crisis regulation make the improvement of property taxation necessary. Given new economic realities and the best world practice, it is necessary to reconsider the use of tools to support and stimulate regional development. The diversity of sources of payment and objects of taxation is one of essential problems in the collection of property tax. Its solution is the differentiated application of benefits, rates, deferrals, installments or to objects of taxation (according to the degree of participation of a property in the production process), or to entities (depending on their investment, social, environmental activity in the context of sustainable development). Such approaches are extremely important given the current trends of urbanization - their application will give the property tax an opportunity to perform the function of stimulating better use of funds and distribution of net income of enterprises and households in favor of budget revenues. Property taxes are progressive for those who have low incomes and can receive discounts when paying them. The spread of this approach during the post-crisis recovery of the national economy should be facilitated by the best practices of local authorities focused on the tax potential of SMBs. The main advantage of property taxes is a high degree of stability of the tax base. Further improvement of real estate taxation in Ukraine should focus on the prospects of its use in order to form stable sources of budget revenues and de-shadowing of property relations through the establishment of property owners. However, the risks of a low level of production incentives, as well as the understatement of the tax base through the transfer of property rights, still needs considering coordinated tax regimes for legal entities and individuals.
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Omara, Andy. "The Constitutionalization of Budget for Education and Its Judicial Enforcement in Indonesia." Constitutional Review 2, no. 2 (February 6, 2017): 189. http://dx.doi.org/10.31078/consrev222.
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The introduction of provision concerning budget allocation for education in the amended constitution is not a common method in constitutional drafting in Indonesia. This article aims to understanding the background of the inclusion of this provision and its judicial enforcement. It argues that the establishment of this provision closely related to the fact that education was not properly funded. As a result, the quality of education was negatively affected. The constitutionalisation of budget for education opens the possibility to allocate the national budget in this field in a more sustainable way. In addition, by constitutionalizing budget for education, there is a legal avenue available to challenge the government policy if the government fails to fulfill its constitutional obligation. The newly established Constitutional Court has the power to review whether the allocation of national budget for education is consistent with the Constitution. In some judicial review cases on budget for education, the Court took legal approach and also extralegal factors in its rulings.
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Крушельницька, Таїсія. "Financial self-sufficiency of territorial communities in decentralization conditions: analysis and new difficulties." Public administration aspects 8, no. 1 (February 29, 2020): 6–17. http://dx.doi.org/10.15421/152001.
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This article analyzes the current state of financial self-sufficiency of the territorial communities of Ukraine, investigates the mechanisms of forming local budgets in the context of decentralization and identifies new economic and institutional difficulties for community development.The relevance of this article is condition by the need to address the problems of creating adequate material, financial and organizational conditions to ensure the exercise of local and regional authorities' own and delegated powers. It is determined that decentralization is a complex system of public management of organizational and functional influence of public authorities on the functioning and development of territories.The analysis of the state of practical implementation of financial support of territorial communities. It is revealed that against the background of increasing absolute size of local budget revenues, their share in GDP, which is redistributed through local budgets in the period 2002–2006 was 20 %, in 2007, before the global financial crisis, reached 32.71 %, and Since 2015, since the beginning of decentralization, it has fluctuated at the level of 15%. This level is slightly lower than in the developed countries of Europe, which indicates a strong growth potential for Ukraine.The level of financial dependence/independence of local budgets from intergovernmental transfers from the State Budget. It found that the share of local budgets, formed with the participation of intergovernmental transfers remains quite high, although in 2018–2019 there was a tendency to decrease and increase the financial capacity of local budgets. Thus, right after the start of decentralization in 2015, their share was 59.08 % (own 40.92 %), and in 2019 they are expected to decrease to 50.2 % (correspondingly, their own increase to 47.34 %). Although, overall, there has been a tendency to strengthen the financial capacity of territorial communities, the practice of looking toward reducing the share of taxes credited to local budgets is an example of inconsistent state budgetary policy.In order to shape the financial self-sufficiency of territorial communities in the course of decentralization, an important institutional complication has emerged and needs to be address. We mean rethinking the role of local governments in shaping the local budget, eradicating paternalism, and fostering the philosophy of ownership and responsibility of each citizen in the development of society and the territorial community.
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Toghanian, Samira, John Moshtaghi-Svensson, Maria Papageorgiou, Kristin Kittelsen, Christiaan Dolk, Markus Hultstrand, and Stina Salomonsson. "Estimating Potential for Drug Budget Reallocation Following Expiration of Exclusivity of Pharmaceutical Products." Journal of Health Economics and Outcomes Research 9, no. 1 (February 3, 2022): 20–30. http://dx.doi.org/10.36469/jheor.2022.29624.
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Background: The prioritization of public funds in an equitable and ethically sound manner along with efficient budget allocation are key challenges for governments and budget holders. Following the introduction of generics/biosimilars, the potential total budget made available for reallocation resulting from the loss of exclusivity (LOE) in a given market has not been estimated. Objectives: This study investigated the impact of generic/biosimilar entry on drug budget in 4 countries. Methods: Pharmaceutical sales data, drug costs and LOE dates were modeled and forecast using an analytical framework (Affordability by ReallocaTing Funds model [ART]) to estimate future incremental budget availability using scenario analyses in Greece (GR), the Netherlands (NL), Norway (NO) and Sweden (SW). Results: During 2020-2022, 166 (GR), 222 (NL), 145 (NO) and 93 (SW) products facing LOE were identified. This equated to release of an estimated cumulative budget during 2020-2024 of €218 million (GR), €1319 million (NL), €340 million (NO) and €876 million (SW). The estimated average budget released per year during 2020-2024 was 1.8% (GR), 4.6% (NL), 3.4% (NO) and 3.9% (SW) of each country’s total annual drug budget. Discussion: These analyses showed that LOE for pharmaceutical products between 2020 and 2022 can result in significant increase in budget availability. LOE in the retail channel was the main driver of budget availability in GR and SW, compared to LOE in the hospital channel in the NL and NO. Conclusion: Estimation of future release of budget capacity using the Affordability by ReallocaTing Funds model supports discussion on resource allocation to fund innovation and may help inform policy changes.
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Suliková, Veronika, Marianna Sinicáková, and Denis Horváth. "Twin deficits in small open Baltic economies." Panoeconomicus 61, no. 2 (2014): 227–39. http://dx.doi.org/10.2298/pan1402227s.
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This paper analyzes the twin deficit hypothesis - simultaneous current account deficit and budget deficit - in three small open Baltic countries (Estonia, Latvia and Lithuania) running under certain forms of the fixed exchange rate regime. The idea of twin deficits is tested using the vector error correction model (VECM), Granger causality tests and forecast variance decomposition, involving three variables: current account, budget balance, and investments. The new estimates confirm significant long-run positive relation between budget balance and current account in Estonia and Lithuania on one hand and the negative one in case of budget balance and investments in all three considered countries. The results of the analysis are specific to each country as they depend on their particular macroeconomic background. The contribution was elaborated within the project VEGA 1/0973/11.
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Kanemaru, Kaya, and Hirohiko Masunaga. "The Potential Roles of Background Surface Wind in the SST Variability Associated with Intraseasonal Oscillations." Journal of Climate 27, no. 18 (September 10, 2014): 7053–68. http://dx.doi.org/10.1175/jcli-d-13-00774.1.
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Abstract The current study is aimed at exploring the potential roles of the seasonally altering background surface wind in the seasonality of the intraseasonal oscillations (ISOs) with a focus on the sea surface temperature (SST) variability. A composite analysis of the ocean mixed layer heat budget in term of ISO phases with various satellite data is performed for boreal winter and summer. The scalar wind is found to be a dominant factor that accounts for the ocean surface heat budget, implying that the background surface wind as well as its anomaly is important for the SST variability. An easterly anomaly to the east of convection diminishes scalar wind, and thus latent heat flux, when superposed onto a background westerly wind, implying that the presence of basic westerly wind is important for the development of a warm SST anomaly ahead of the ISO convection. On the other hand, an easterly anomaly in combination with basic easterly wind magnifies scalar wind and latent heat flux and cancels out the shortwave heat flux anomaly. The seasonal migration of the background westerly wind, which is confined to a southern equatorial belt in boreal winter but spread across the northern Indian Ocean in boreal summer, may offer a mechanism that partly accounts for the seasonal characteristics of ISO propagation. The northward propagation of the SST variability associated with the boreal summer ISO is found to also involve a similar mechanism with the meridional wind modulation of scalar wind.
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Kawai, Chihaya, and Daisuke Abe. "A Study on the Background of the Establishment of Budget Hotels and its Transformation with Overtourism." Proceedings of The City Planning Institute of Japan, Kansai Branch 20 (2022): 77–80. http://dx.doi.org/10.11361/cpijkansai.20.0_77.
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Sheikhahmadi, Haidar, Ali Aghamohammadi, and Khaled Saaidi. "The Effect of de-Sitter Like Background on Increasing the Zero Point Budget of Dark Energy." Advances in High Energy Physics 2016 (2016): 1–8. http://dx.doi.org/10.1155/2016/2594189.
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During this work, using subtraction renormalization mechanism, zero point quantum fluctuations for bosonic scalar fields in a de-Sitter like background are investigated. By virtue of the observed value for spectral index,ns(k), for massive scalar field the best value for the first slow roll parameter,ϵ, is achieved. In addition, the energy density of vacuum quantum fluctuations for massless scalar field is obtained. The effects of these fluctuations on other components of the universe are studied. By solving the conservation equation, for some different examples, the energy density for different components of the universe is obtained. In the case which all components of the universe are in an interaction, the different dissipation functions,Q~i, are considered. The time evolution ofρDE(z)/ρcri(z)shows thatQ~=3γH(t)ρmhas the best agreement in comparison to observational data including CMB, BAO, and SNeIa data set.
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Kim, Sungjun, and Changmu Jung. "The Influence of Urban Planning-Related Pledge Budget on Local Election Votes: A City Case in Korea." Land 9, no. 12 (December 4, 2020): 493. http://dx.doi.org/10.3390/land9120493.
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Most election pledges require a significant budget for their implementation. In the case of a candidate for the head of a local government who presented his pledges related to urban planning by subdividing them into voting districts, we tested how the size of the budget committed to the voters affected the votes. Based on the urban planning-related pledged budget, the economic utility value of one vote was estimated to be about 2050 USD. In elections for local government heads, as the pledged budget related to urban planning increased, the vote percentage and the degree of competition for votes increased positively. Moreover, when the pledged budget related to urban planning exceeded a certain level, the slope of the vote percentage curve tended to be gentle. The slope of the curve is steep in the section up to the pledged budget of 50 million USD, and the slope becomes gentle in the next section. This study was based on a specific case that was limited in terms of space and time, and it was limited to analyzing only the election pledge and election result data without considering the socioeconomic background factors of the voters.
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Hanna, Catherine, Jose Antonio Robles-Zurita, Robert J. Jones, and Kathleen Boyd. "Three versus six months of adjuvant chemotherapy for colorectal cancer: A multi-country cost-effectiveness and budget impact analysis." Journal of Clinical Oncology 38, no. 15_suppl (May 20, 2020): 7076. http://dx.doi.org/10.1200/jco.2020.38.15_suppl.7076.
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7076 Background: The international Short Course Oncology Treatment (SCOT) trial demonstrated non-inferiority and significantly less toxicity of 3 versus 6 months of adjuvant chemotherapy for patients with colorectal cancer (CRC). This study assesses the value of shorter treatment and the economic implications of implementing the findings from the perspective of the countries that participated in the SCOT trial. Methods: Individual patient level data (n=6055) from the SCOT trial was used in a fully-pooled, cost utility analysis for the six participating countries. The incremental net monetary benefit (INMB) per patient was calculated using a willingness to pay threshold of one Gross Domestic Product per capita for each country. Responses to a clinician questionnaire (n=265 across 21 countries collected in April 2019) were used to estimate extent of practice change. The budget impact over 5 years of using shorter treatment was calculated, using 2019 and US dollars (USD) as the base year and currency, respectively. Results: Cost drivers for differences between the SCOT trial arms were reduced chemotherapy costs and fewer hospitalisations in the first treatment year. The INMB per patient of using shorter treatment and subsequent monetary impact on healthcare provider budgets resulting from implementation are shown in Table. This is a cost saving treatment strategy in all countries. The budget impact over 5 years amounts to savings of nearly half a billion USD. Conclusions: The economic burden of CRC treatment globally exceeds $39 billion per annum. Understanding the costs and consequences of widespread clinical practice change is important for optimal budget planning. This study has widened the transferability of results from a phase III cancer trial, showing shorter treatment is cost-effective from a multi-country perspective. The vast savings could provide benefit elsewhere within a limited healthcare budget, and justify the investment in conducting the SCOT trial. [Table: see text]
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Strum, David P., Luis G. Vargas, and Jerrold H. May. "Surgical Subspecialty Block Utilization and Capacity Planning." Anesthesiology 90, no. 4 (April 1, 1999): 1176–85. http://dx.doi.org/10.1097/00000542-199904000-00034.
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Background Operational inefficiencies in the use of operating rooms (ORs) are hidden by traditional measures of OR utilization. To better detect these inefficiencies, the authors defined two new terms, underutilization and overutilization, and illustrated how these measures might be used to evaluate the use of surgical subspecialty ORs. The authors also described capacity planning (optimizing surgical subspecialty block time allotments) using a minimal cost analysis (MCA) model. Methods The authors evaluated post hoc all surgeries performed over 6 yr at a large teaching hospital. To prepare utilization estimates, surgical records were categorized relative to budgeted OR block time for each subspecialty. Surgical cases beginning and ending during budgeted OR block time were categorized as budgeted utilization, budgeted time not used for surgery was underutilization, and cases beginning before/after budgeted block time were classified as overutilization. Cases that overlapped budgeted and nonbudgeted OR block time were parsed and the portions were assigned appropriately. Probability distributions were fitted to the historical patterns of surgical demand, and MCA block time budgets were estimated that minimized the costs of underutilization and overutilization for each subspecialty. To illustrate the potential savings if these MCA budgets were implemented, the authors compared actual operational costs to the estimated MCA budget costs and expressed the savings as a percentage of actual costs. Results The authors analyzed data from 58,251 surgical cases and 10 surgical subspecialty blocks. Classic utilization for each block-day by surgical subspecialty ranged from 44-113%. Average daily block-specific underutilization ranged from 16 to 60%, whereas overutilization ranged from 4 to 49%. Conclusions Underutilization and overutilization are important measures because they may be used to evaluate the quality of OR schedules and the efficiency of OR utilization. Overutilization and underutilization also allow capacity planning using an MCA model This study indicated that the potential savings, if the MCA budgets were to be implemented, would be significant.
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Kheifets, B. "The Risks of Russia's Debt Policy against the Background of the Global Debt Crisis." Voprosy Ekonomiki, no. 3 (March 20, 2012): 80–97. http://dx.doi.org/10.32609/0042-8736-2012-3-80-97.
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The paper discusses the debt component of the current global crisis, which becomes stronger in 2011—2012. The Russian economy is analyzed in terms of its debt stability: a thorough analysis shows that it is not quite adequate. This paper presents the main problems that could be exacerbated by the global debt crisis (strong dependence of the budget on the volatility of oil prices, deterioration of conditions for external borrowing and overheat of the domestic debt market, too high public pension liabilities, substantial corporate debt and high level of state paternalism in regard to big business). Some measures to address Russian debt policy problems are proposed.
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Fedosov, Vitaliy, Galina Morunova, Natalia Ivanova, and Marzhinat Kankulova. "Long-term budget planning in the context of globalization and its socio-economic significance." SHS Web of Conferences 92 (2021): 03009. http://dx.doi.org/10.1051/shsconf/20219203009.
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Research background: The process of globalization increases the possibility of a more equitable distribution of income and national wealth, which contributes to the solution of social problems and ensures the development of the material base of human potential. In these conditions, the issues of budget planning of mandatory budget expenditures for the social sphere, in particular for education. With the use of simulation modeling, it is possible not only to implement budget planning more effectively, adjust current social expenditures, but also to increase the horizon of long-term budget planning, which is especially important in conditions of high financial dependence. Purpose of the article: to study the use of simulation modeling for long-term budget planning of mandatory budget expenditures in the social sphere at the subnational level. Methods: we have researched based on the application of the “Any Logic” modeling method for long-term budget planning and adjustment of current social expenditures. Findings & Value added: the study conducted by the authors allows us to conclude that the use of “any logic” for long-term financial planning in the context of globalization makes it possible for States to model social expenditures in the current and future periods. Based on official statistics, the forecast model of mandatory budget expenditures for the social sphere takes into account various factors (changes in demography, the number of recipients of social services, etc.) and provides a forecast of socio-economic development. Long-term budget planning based on simulation models allows you to adjust current social programs, which will improve the quality of life in the context of globalization.
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Kuncoro, Haryo. "THE SUSTAINABILITY OF STATE BUDGET IN DEBT REPAYMENT." Buletin Ekonomi Moneter dan Perbankan 13, no. 4 (June 28, 2011): 415–34. http://dx.doi.org/10.21098/bemp.v13i4.400.
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This paper is designed to analyze the sustainability of the central government budget in the case of Indonesia over the period of 1999-2009. First, we explore the theoretical background of the fiscal sustainability. Second, we develop a model to capture some factors determining the fiscal sustainability. Unlike the previous studies, we use both domestic debt and foreign debt to assess the fiscal solvency. Finally, we estimate it empirically. Based on the quarterly data analysis, we concluded that the government budget is unsustainable. This is associated with domestic debt rather than foreign debt. They imply that the central government should manage the debts carefully including re-profile, re-schedule, and re-structure them in order to spread the excess burden in the future. Also, the fiscal risks should be calculated comprehensively in order to maintain solvency.Keywords: Domestic debt, Foreign debt, Fiscal sustainability, Primary balanceJEL Clasbsification: E62, H63
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Durica, Jakub, and Viktor Soltes. "Comparison of the effectiveness of municipal police activities in two municipalities." SHS Web of Conferences 129 (2021): 08005. http://dx.doi.org/10.1051/shsconf/202112908005.
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Research background: Security and protection of public order should be a priority in every municipality. Just as residents protect their homes, so municipality should protect regional self-government buildings, public places such as, squares, parks and playgrounds. Currently, the COVID-19 pandemic is reducing the budget of the municipality, which also it should reduced the budget for the activities of municipal police. Purpose of the article: The study deals with the analysis of municipal police budget for the last 5 years and the analysis of municipal police interventions in each of these years. Subsequently, a correlation will be created between the annual budget of the municipal police and the number of interventions in the relevant year. The main objective will be to assess whether the number of municipal police interventions in one year depends on the annual budget. Methods: The mentioned analysis of publicly available sources and correlation to determine the dependence between two variables will be used to prepare the article. Synthesis, induction and deduction will also be used.. Findings & Value added: The result of the study can be used by municipalities to create a municipal budget and determine the amount of the municipal police budget so that its activities are as effective as possible. The study will also provide an overview of municipal police interventions in recent years, from which it is possible to predict the number of interventions in the coming period.
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Sari, Nurhaslita, Arfriani Maifizar, Sri Wahyu Handayani, Agus Pratama, Nurasma Aripin, and Fitria Mustika. "Peran DPRK Aceh Utara dalam Menjalankan Fungsi Anggaran." Jurnal Public Policy 7, no. 2 (December 2, 2021): 148. http://dx.doi.org/10.35308/jpp.v7i2.3431.
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This study discusses the shape and obstacles of policy control of North Aceh's Revenue and Expenditure Budget in 2020. This study aims to find out how the form and obstacles of monitoring the policy of Revenue and Expenditure Budget of North Aceh Regency in 2020. The method used in this paper is a descriptive qualitative research method. The authors collected data from multiple sources of research books, encyclopedias, journals and interviews with informants of the study. The results showed the form of monitoring of budget policy of North Aceh District Expenditure has not been carried out effectively, because only political. there are obstacles, such as education background of North Aceh DPRK member, political factor and lack of databases in monitoring the APBK North Aceh policy in 2020.
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Bonsang, Bernard, Amine Al Aarbaoui, and Jean Sciare. "Diurnal variation of non-methane hydrocarbons in the subantarctic atmosphere." Environmental Chemistry 5, no. 1 (2008): 16. http://dx.doi.org/10.1071/en07018.
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Environmental context. The ocean surface is known to be supersaturated in some non-methane hydrocarbons and particularly alkenes. This oceanic source, though small on a global scale, can be a dominant component of the background atmosphere in remote areas. Attempts have been made to quantify this source, in order to estimate its magnitude in the budgets of these gases in the water column and the atmosphere. A main difficulty is to determine the production processes involved under the effects of plankton activity and solar and UV radiation penetration in the water column. Abstract. Non-methane hydrocarbons (NMHCs) play a key role in the photochemistry of the remote atmosphere. They are oxidised by OH radicals and subsequently lead to a net formation of peroxy radicals, which have a crucial role in the budget of tropospheric ozone. Whereas in polluted areas, the effect of light hydrocarbons results in a net formation of ozone, in non- or low-polluted areas, the self-reaction of peroxy radicals dominates and leads eventually to ozone destruction, which in turn acts significantly on the OH budget. In remote environments, the origin of the NMHC background level is clearly attributed to a marine production, but a great uncertainty still exists about its geographical, seasonal and diurnal variability. Here, we present in situ measurements of NMHCs and particularly of alkenes in subantarctic areas, which show very systematic diurnal trends in agreement with an origin clearly dependent on photochemical processes on the surface seawater. The diurnal variability of alkene atmospheric mixing ratios appears strongly related to solar irradiance at the ocean surface. The magnitude of this marine source is deduced from a simple 1-D model of the alkene budget in the marine boundary layer. It appears that the required source must be approximately one order of magnitude greater than the source deduced from concentration measured at 1-m depth, and consistent with probable high concentration gradients close to the ocean surface.
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Conter, Henry Jacob. "Market capitalism in cancer pharmaceuticals." Journal of Clinical Oncology 35, no. 15_suppl (May 20, 2017): e18295-e18295. http://dx.doi.org/10.1200/jco.2017.35.15_suppl.e18295.
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e18295 Background: How can health technology assessments be deployed in a market-based healthcare system to improve value and sustainability? Methods: The pan-Canadian Oncology Drug Review (pCODR) is an evidence-based, cancer drug review process that guides formulary decision-making. As of 1/1/17, data from all 98 reviews and economic guidances were abstracted for price of medication, total health care cost per patient, cost-utility provided by the submitter and re-analysis by pCODR. Regression analysis identified correlations. Expected use of therapy was estimated employing data from the Canadian Cancer Society. An optimal formulary was developed, optimizing value for money. Results: Of the 98 reviews, 13 were not finalized, 3 were withdrawn, 1 was suspended. 4 reviews were excluded since the base-case was ambiguous. The median drug price per 28-day cycle was $7,567 (range $2,800-$18,435), with no annual difference from 2012-2016 (p = 0.49). The median best-estimate of cost-utility was $190,858/QALY (IQR $125,585/QALY) with a median net increase in health system cost of $62,771/patient (IQR $89,260) and 0.48 LYG/patient (range 0.04-2.43). Cost per 28-day cycle was a weak predictor of value (R² = 0.02, p < 0.01), and not of health system cost (R² = 0.14, p = 0.06). Funding all efficacious medications by a single payer insurance plan in Canada would require $5.91 billion producing 31,705 QALYs, annually. 26% of the cumulative budget would buy 41% of the health benefit, 56% of the budget would buy 70% of the effect. Once a budget is determined, new medication would replace drugs of higher cost per QALY. Employing this method increased QALY yield of the budget by 67%, 21%, 15%, and 14% at $1B, $2B, $3B, and $4B, respectively. The formulary turnover would be 66%, 44%, 37%, and 22% at each respective budget level. Conclusions: An optimized formulary requires practical deployment of HTA, the ability to shift resources across budgets, and the ability to continuously renegotiate prices based on incremental value. Future work is needed on publically acceptable divestment methods for lower value pharmaceuticals.