Journal articles on the topic 'Budget model'
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Траченко, Marina Trachenko, Мищенко, and L. Mishchenko. "Budget Model Formation Tools for Activity and Project-Based Budgeting." Administration 3, no. 4 (December 10, 2015): 49–54. http://dx.doi.org/10.12737/16697.
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Activity-based budgeting (ABB) and project-based budgeting (project budgeting) are important
trends of budgeting at an enterprise level. The paper authors have systematized factors of formation for
directions of the activity-based and project-based budgeting, have characterized these directions’ budget
models and revealed their specific features. The main specific features of activity-based budgeting model
are the matrix (or more complex, multidimensional) structure of the budget model, interrelation of business
processes’ budget items with key performance indicators and balanced scorecards (thus the model focused
on strategy), simultaneous incorporation of financial indicators describing a business process into the
budgets of business processes, budgets of CFR (Centers for Financial Responsibility) units, or project
budgets, and a number of other specific features. The most important particulars of the project-based
budgeting model is the integration of master budgets, operational and support budgets with project budgets
within a budget model, the use of project budgets as a link between project management and budgeting
as a management technology, and others particulars. The paper authors have developed a tool for the
ABB budget model formation, which includes two algorithms. The first one is the algorithm for ABB model
formation based on the budgets of CFR acting as expense providers, from the perspective of CFR units. The
algorithm relies on the budgets of expense-providing Centers for Financial Responsibility. These Centers
control the expenses of all CFR by certain business processes and items. The second one is the algorithm
for the more detailed ABB model formation based on the budgets of business processes that are structured
for analytical purposes (other than CFR units). This algorithm is intended for building a more detailed ABB
model and implies the allocation of analytical sections like “CFR”, “Business Processes” and other analytics.
It has been proposed to use a standard project budget a as a tool to solve the problem of matching the
individual projects implementation time with the budget period. The standard budget is developed for the
project’s entire life, in conjunction with the Project Budget, the indicators of which describe the project in a
certain budget period.
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Metcalfe, Mike. "The budget model." British Accounting Review 22, no. 3 (September 1990): 247–58. http://dx.doi.org/10.1016/0890-8389(90)90007-5.
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Leonov, Sergei. "The «Model» Budget: the Features of Its Formation and Implementation." Bulletin of Baikal State University 29, no. 2 (June 27, 2019): 314–23. http://dx.doi.org/10.17150/2500-2759.2019.29(2).314-323.
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The paper analyzes the features of the formation of «model» budgets, assesses the consequences of the transition to the distribution of subsidies to the subjects of the Russian Federation from the federal budget on the basis of the calculation of the «model» budget and developed proposals for adequate consideration of the identified problems in the inter-budget policy of the Russian Federation. It is shown that the transition to the «model» budget in the Russian Federation is envisaged through the mechanism of redistribution of the total amount of subsidies to equalize the budget provision with simultaneous refinement of the method of increasing the allocated subsidies to the least affluent regions. The discrepancy between the current budget expenditures and the estimated need for budget allocations was revealed, which can lead to the emergence of unsecured budget expenditures for planned activities in a number of Northern and Far Eastern regions. The necessity for maximum orientation to the individual characteristics of the subjects of the Federation in the calculation of «model» budgets is shown, which is expressed in taking into account the rising cost factors associated with the uneven distribution of the population and the difference in the coefficients of transport accessibility in the subjects of the Russian Federation.
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Gorbunov, Sergei Vladimirovch, Marina Yurievna Mishlanova, and Dmitrii Valer'evich Khavin. "System parameterization of the budget model of investment construction project." Теоретическая и прикладная экономика, no. 3 (March 2021): 69–81. http://dx.doi.org/10.25136/2409-8647.2021.3.36247.
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This article reviews the definitions of budgeting and budget model, their role in cost management of investment construction projects, and the subject field of budget modeling of a project. The author indicates the relevance of implementation of budgeting in management of investment construction projects, as well as the factors of low efficiency of this process. The subject of this research is the system variables of the budget model: functions, content, structure, levels, quantitative and qualitative indicators, standards, methodological and analytical parameters, and financial modeling processes. The peculiarity of the subject of research lies in systematicity, need for consolidation of budgets in various aspects, and compatibility of the local budget models for creating a reasonably universal system for supporting managerial decision-making. Description is given to the basic methodological provisions of the development of budget models of investment construction projects. This article is first to elaborate on the analytical parameters of budget modeling of investment construction projects, as well indicate various parametric levels in reference to each other. The author develops the financial planning processes and the pattern of project budgeting, as well as adapts the cybernetic principles of “input – output”. It is suggested to use a special accounting scheme in the budget model of the project, which is based on the managerial accounting policy approved by the subject. For achieving compatibility of the methods of financial administration, the author offers to coordinate the cost pool in estimates and budgets, maximal expenditure accounting, reduce scheduling uncertainty, and consider dynamic factors. The budget model is viewed as an input parameter of cost control over the investment construction projects. The vectors of further improvement of budgeting of investment construction projects are proposed.
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Egger, Joseph. "A simple model of the global angular momentum budget." Meteorologische Zeitschrift 11, no. 2 (May 8, 2002): 129–33. http://dx.doi.org/10.1127/0941-2948/2002/0011-0129.
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Bondaruk, Т. H., І. S. Bondaruk, and О. А. Vinnytska. "Foreign Experiences of Budget Decentralization." Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, no. 3 (July 14, 2018): 83–95. http://dx.doi.org/10.31767/nasoa.3.2018.09.
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Administrative reforms in Ukraine focused on decentralization of governance system, change in the administrative and territorial system by consolidating communities and redistribution of authorities and financing sources at local governance level are expected to be implemented in keeping with European standards. The need to achieve positive dynamics of the economic system in Ukraine raises the importance of studies covering the array of problems related with the operation of local budgets, including European practices of local budget formation in the conditions of decentralization and their applicability for Ukraine. The purpose of the article is to investigate foreign practices of budget decentralization and their implementation perspectives in Ukraine.
The essence of budget decentralization is highlighted; main indicators measuring budget decentralization and financial autonomy of local self-governance bodies are shown. As three models of local self-governance financing are distinguished by main criteria of financial decentralization (Scandinavian, Latin, and Hannover), peculiarities of the local budget formation in three countries belonging to the above models are analyzed: Finland (Scandinavian model), Spain (Latin model), and Poland (Hannover model). Results of the study show that while in countries of Scandinavian and Latin model taxation of consumption and residents’ incomes prevails, with fiscal importance of taxation of real estate, in countries of Hannover model taxation of consumption has minor significance.
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Andersen, Asger Lau, David Dreyer Lassen, and Lasse Holbøll Westh Nielsen. "Late Budgets." American Economic Journal: Economic Policy 4, no. 4 (November 1, 2012): 1–40. http://dx.doi.org/10.1257/pol.4.4.1.
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The budget forms the legal basis for government spending, and timely budgets, enacted before the new fiscal year, are an integral part of good governance. This paper examines the causes of late budgets using a unique dataset of budget completion dates for US state governments 1988–2007, constructed from news reports and state budget office surveys. We find 23 percent of state budgets to be late. We show that changing economic circumstances and divided government are the driving forces behind late budgets, which is consistent with a war-of-attrition bargaining model featuring budget baselines and preferences over deviations from such baselines. (JEL C78, D72, H61, H72)
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Li, Huwei, and Yanlin Guo. "Performance Management of University Financial Budget Execution Relying on Comprehensive Budget Management Strengthening Model." Advances in Multimedia 2022 (January 22, 2022): 1–11. http://dx.doi.org/10.1155/2022/4758609.
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In order to improve the effect of college financial budgeting, this paper combines the comprehensive budget management strengthening model to construct the school financial budget execution performance management model and selects data envelopment analysis (DEA) and stochastic frontier analysis (SFA) as empirical analysis methods. Moreover, this paper puts forward the idea of analyzing the proportion of investment funds and obtains the optimal distribution proportion through mathematical methods. Under the circumstance that the total funding input remains unchanged, this paper adjusts the investment ratio to improve the efficiency of the colleges and centers in the school and combines actual needs to construct an intelligent model of financial budget execution performance management for colleges and universities that relies on the comprehensive budget management enhancement model. In addition, the model effect verification is carried out on this basis. According to the research, the energy system proposed in this paper plays an important role in the performance management evaluation of the financial budget implementation of colleges and universities and can effectively improve the effect of college financial budgets.
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Szeto, K. K., H. Tran, M. D. MacKay, R. Crawford, and R. E. Stewart. "The MAGS Water and Energy Budget Study." Journal of Hydrometeorology 9, no. 1 (February 1, 2008): 96–115. http://dx.doi.org/10.1175/2007jhm810.1.
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Abstract This study represents the first attempt at developing a comprehensive climatology of atmospheric and surface water and energy budgets for the Mackenzie River basin (MRB). Different observed, remotely sensed, (re)analyzed, and modeled datasets were used to obtain independent estimates of the budgets. In particular, assimilated datasets, including the National Centers for Environmental Prediction Global Reanalysis 2 (NCEP-R2), the global 40-yr European Centre for Medium-Range Weather Forecasts Re-Analysis (ERA-40), the NCEP North American Regional Reanalysis (NARR), and the Canadian Meteorological Centre (CMC) operational regional analysis as well as results from the Canadian Regional Climate Model (CRCM) simulations, are used in the study. Apart from the development of state-of-the-art budget estimates for the MRB, the relative merits of current models, data assimilation systems, and global blended datasets in representing aspects of the water and energy cycle of this northern and data-sparse region were also assessed. In addition, the levels of uncertainty in assessing the budgets as well as their sources are discussed. The regional water budget for the MRB is closed within 10% of the observed runoff by using the moisture flux convergence from ERA-40, NARR, CMC, or CRCM. While these are noted improvements over previous water closure assessments for the region, magnitudes of the residuals in balancing the budgets are often comparable to the budget terms themselves in all the model and analysis datasets, and the spreads of budget estimates from the different datasets are also typically large, suggesting that substantial improvements to the models and observations are needed before the assessments of water and energy budgets for this northern region can be vastly improved.
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Leeuw, J., P. G. M. Heijden, and P. Verboon. "A latent time–budget model." Statistica Neerlandica 44, no. 1 (March 1990): 1–22. http://dx.doi.org/10.1111/j.1467-9574.1990.tb01268.x.
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Yao, Yonghong, Jingjing Li, and Liu Yun. "Application of Flexible Budget Based on Company Profit Model: Taking VK's Financial Data as an Example." Asian Business Research 7, no. 2 (March 29, 2022): 88. http://dx.doi.org/10.20849/abr.v7i2.1069.
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There are many types of budgeting, and budgeting based on profit models is rare. This paper combines financial big data with management accounting methods to build a profit model in financial big data; and uses model data as the basis and basis for preparing flexible budgets, making budget preparation and execution more scientific and feasible; The company’s budget preparation method has been introduced; more importantly, financial accounting and management accounting are integrated, and the forecasting and budgeting functions of management accounting applications are really brought into play and applied.
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Holubiak, N. R. "PARTYCYPACY BUDGET AS A CROSSING OF CIVIL ACTIVITY: POLISH MODEL ON THE EXAMPLE OF POZNAŃ." PRECARPATHIAN BULLETIN OF THE SHEVCHENKO SCIENTIFIC SOCIETY Idea, no. 6(50) (December 28, 2018): 32–41. http://dx.doi.org/10.31471/2304-7410-2018-6(50)-32-41.
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The author sets the task to study the impact of new mechanisms of direct democracy (participatory budget) on attracting and activating the population to local public policy. The organization of participatory budgeting is a manifestation of direct democracy that allows citizens to express their approval or disapproval of the actions taken by local authorities.
This article presents the Polish experience of implementing a public budget on the example of the city of Poznan, which was one of the first cities in Poland to introduce a civic budget in 2012. It should be added that there is no one model of the participatory budget in Poland. Each municipality and city introduce its own rules, often guided by existing examples, often don’t conducting social consultations and don’t working out the principles of the civic budget together with the residents.
The normative, qualitative and quantitative characteristics of the civic budgets of Poznan (number of voters and number of submitted projects, motivation for participation in the voting, public control, application of electronic platforms) are analyzed.
In the addition, the advantages and disadvantages of the process of participatory budget are summed up, the activation of citizens is especially noted at the voting stage and low awareness of intermediate stages of the civil budget.
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Jensen, Jens Ledet, Peter B. Mortensen, and Søren Serritzlew. "The Dynamic Model of Choice for Public Policy Reconsidered: A Formal Analysis With an Application to US Budget Data." Journal of Public Administration Research and Theory 26, no. 2 (May 23, 2015): 226–38. http://dx.doi.org/10.1093/jopart/muv007.
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It has been shown empirically across countries and political systems, and for different levels of government, that the distribution of budget changes follows a non-Gaussian distribution, a power function. This implies that budgets are very stable, yet occasionally are punctuated by very large changes. To explain this strong empirical generalization, Jones and Baumgartner (2005a) developed the Dynamic Model of Choice for Public Policy, which today is the dominant explanation of stability and change in public budgets. Based on formal analysis, this article investigates the implications and scope conditions of this model. Furthermore, using US budget data, the article reveals aspects of the model that do not closely fit the empirical pattern. The article concludes with an examination of three model revisions that may improve the fit between the model and the empirical distributions of budget decisions.
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OSTRISHCHENKO, Yuliia. "FEATURES OF PLANNING AND IMPLEMENTATION OF LOCAL BUDGETS IN THE CONTEXT OFTHE BUDGET AND DECENTRALIZATION REFORMS." WORLD OF FINANCE, no. 4(53) (2017): 132–44. http://dx.doi.org/10.35774/sf2017.04.132.
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Introduction. Scarce local budget financial resources, lack of sufficient transparency of budget expenditures, and poor quality of public services provided by the central and local governments - all these factors require comprehensive governance reforms introduction primarily budget reform and powerdecentralization reform. Purpose. The aim of the article is to identify special traits and discover challenges of the local budgets planning and execution system, to analyze potential approaches to its improvement based on outcomes and effects of budget reform and local self-government reform implementation in Ukraine. Results. The article summarizes the tasks, measures and achievements of the local budgets reform and intergovernmental relation reform. The changes in the local budget revenue and expenditure structure were analyzed taking into account recent amendments to Budget and Tax Codes of Ukraine. The local budgets planning methods and approaches as well as procedures for fiscal equalization ofthe local government’s financial capacity were investigated; 2010-2017 reporting data on budget revenue and expenditures performance were analyzed. At the same time the article determines key budget parameters preliminarily included in draft 2018 Budget Law and medium-term Budget Declaration, in particular regarding local budgets and intergovernmental transfers and also represents review of progress achieved under the territorial communities’ amalgamation and establishment of direct interrelation between central government and newly formed amalgamated communities. Conclusion. According to the results ofthe research and analysis, the article substantiates the necessity of further local budget revenue amplification, the expediency of the budget decentralization considering budget subsidiarity principle, as well as the effectiveness of the new interbudgetary relation model.
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BONDARUK, Taisiia, and Oksana VINNYTSKA. "ASSESSMENT OF THE STATUS OF DECENTRALIZATION OF UKRAINE’S LOCAL BUDGETS." Economy of Ukraine 2018, no. 7 (July 16, 2018): 59–75. http://dx.doi.org/10.15407/economyukr.2018.07.059.
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Decentralization of power is a necessary condition for the formation of effective local self-government. Therefore, it is important to deepen theoretical and methodological principles for assessing the status of decentralization of the revenue part of Ukraine’s local budgets. It is determined that the assessment of the status of decentralization of local budget revenues requires the use of a set of indicators that would fully characterize the financial decentralization. It is proposed to allocate the assessment indicators of financial decentralization of local budgets revenues according to three criteria: influence of decentralization on formation of local budget revenues; decentralization of local budgets revenues according to budget classification; dependence of local budgets revenues on interbudgetary transfers. A system of separate indicators that can be used to assess the status of decentralization of local budget revenues is proposed, and criteria for assessing the impact of decentralization on the formation of local budget revenues are determined in accordance with the proposed method of calculation. Based on the results of analysis of some assessment indicators of the status of decentralization of local budget revenues, it is determined that such an analysis does not provide a general idea of the status of their decentralization. Therefore, the authors calculated the indicators by individual criteria using weight coefficients. It is substantiated that parameters of the linear trend model for the criteria for assessing the impact of decentralization on formation of local budget revenues show a high degree of certainty of their decline process. In recent years, there has been a tendency to reduce the criteria for assessing the impact of decentralization on formation of local budget revenues. The authors determined an unstable tendency of changing the criteria for assessing the decentralization of local budget revenues according to budget classification. At the same time, the parameters of linear trend model for sub-indices of the criteria for assessing the dependence of local budget revenues from interbudgetary transfers show a high degree of certainty about its downward trend. In the course of the research, a system of indicators was developed to determine the status of decentralization of local budgets. Approbation of the methodology for calculating the integral indicator confirmed the possibility of its use for analyzing the status of decentralization of local budget revenues.
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Notz, Dirk, Alexandra Jahn, Marika Holland, Elizabeth Hunke, François Massonnet, Julienne Stroeve, Bruno Tremblay, and Martin Vancoppenolle. "The CMIP6 Sea-Ice Model Intercomparison Project (SIMIP): understanding sea ice through climate-model simulations." Geoscientific Model Development 9, no. 9 (September 23, 2016): 3427–46. http://dx.doi.org/10.5194/gmd-9-3427-2016.
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Abstract. A better understanding of the role of sea ice for the changing climate of our planet is the central aim of the diagnostic Coupled Model Intercomparison Project 6 (CMIP6)-endorsed Sea-Ice Model Intercomparison Project (SIMIP). To reach this aim, SIMIP requests sea-ice-related variables from climate-model simulations that allow for a better understanding and, ultimately, improvement of biases and errors in sea-ice simulations with large-scale climate models. This then allows us to better understand to what degree CMIP6 model simulations relate to reality, thus improving our confidence in answering sea-ice-related questions based on these simulations. Furthermore, the SIMIP protocol provides a standard for sea-ice model output that will streamline and hence simplify the analysis of the simulated sea-ice evolution in research projects independent of CMIP. To reach its aims, SIMIP provides a structured list of model output that allows for an examination of the three main budgets that govern the evolution of sea ice, namely the heat budget, the momentum budget, and the mass budget. In this contribution, we explain the aims of SIMIP in more detail and outline how its design allows us to answer some of the most pressing questions that sea ice still poses to the international climate-research community.
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Bagloee, Saeed A., and Christopher G. Reddick. "A Logit Model for Budget Allocation Subject to Multi Budget Sources." International Journal of Strategic Decision Sciences 2, no. 3 (July 2011): 1–17. http://dx.doi.org/10.4018/ijsds.2011070101.
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In a complex and extended system such as a government, the proper allocation of the budget to its sub-entities is always a major challenge. As such for cases like governments, a situation in which multiple budget sources with different concerns available to the sub-entities is common. This study develops an applicable model for large-scale cases in which identifying the flow of capital or budget from (multiple) sources to the sub-entities is sought. Since the influential factors to the allocation process may be mingled with some unknown parameters (as well as known factors) a logit model is developed from past panel data. The logit model is based on the concept of utility, which quantifies the advantage of approaching budget-sources for the sub-entities. Then the budget allocation problem of logit form is written as a mathematical programming formulation for which Successive Coordinate Descent (SCD) method is proposed as the solution algorithm. In this paper, the proposed methodology is tested numerically. The results of this study show there is strong evidence that some of the entities’ properties can be altered in order to achieve a better budget allocation.
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Liu, Shu-Shun, Hsin-Yi Huang, and Nevy Risna Dyah Kumala. "Two-Stage Optimization Model for Life Cycle Maintenance Scheduling of Bridge Infrastructure." Applied Sciences 10, no. 24 (December 12, 2020): 8887. http://dx.doi.org/10.3390/app10248887.
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As bridge infrastructure ages, the deterioration of materials and hazard events reduce the service quality and compromise the safety of the structure. Therefore, there is a tremendous need for bridge maintenance planning, and such maintenance studies during recent years have focused on the life cycle aspect. To fulfill the budget requirements of life cycle maintenance, an important issue is to ensure that the limited maintenance budget is utilized in an effective way. However, there are few studies that have aimed to assess the topic of budget allocation and the adjustment of bridge life-cycle maintenance issues. In order to resolve such issues, a two-stage optimization model based on constraint programming (CP) is proposed in this study to deal with maintenance scheduling problems. This is facilitated by adopting the resource-constrained project scheduling problem (RCPSP) framework, in which, three plans according to the maintenance time point are considered (i.e., early, middle, and late plans). According to the RCPSP concepts, this study views the budget ceiling as the resource limit, and maintenance plans as activities, so that the feasibility of each maintenance plan depends on the sufficiency of the budget. As the first stage, Model-I (the life cycle lifespan evaluation model) takes a life cycle perspective, evaluating how long it will take to keep all bridges in a serviceable condition with minimum expenditure over the planning cycle, and evaluates the annual budgets that can be used as a reference for users to draft a budget plan. Based on the planning result from Model-I and the actual annual budget approved for the current year, the second stage, Model-II (the annual budget allocation model) then reallocates the actual budget to take into account the importance of all bridges and different costs and benefits of maintenance plans, and revises the suggested annual budget values obtained by Model-I for the following years. Through a case study, the optimized result demonstrates that annual recursive implementation of this two-stage model satisfies the need to adjust existing budgetary data, and provides management personnel with optimized and realistic maintenance decision support for bridge infrastructure.
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Liu, Fengxian, and Kelvin C. P. Wang. "Pavement Performance-Oriented Network Optimization System." Transportation Research Record: Journal of the Transportation Research Board 1524, no. 1 (January 1996): 86–93. http://dx.doi.org/10.1177/0361198196152400110.
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The objective of the current network optimization system (NOS) model used by the Arizona Department of Transportation is to minimize the annual cost over the planning period. An NOS model with the objective of maximizing a network's pavement performance is presented. In this performance-oriented NOS, the annual budget is given as a constraint that is distributed evenly over the planning period. This NOS model aims to provide an approach simulating a possible scenario in a state department of transportation by effectively using a given budget in the planning period. At the same time the performance of the pavement network is also maximized. In relation to annual budget and pavement condition, two types of analysis are conducted: in the first analysis, only annual budget is applied as the constraint for this model; in the second, both annual budget and pavement performance requirements are introduced as the constraints. The necessary minimum annual budgets for various pavement performance requirements are compared; using the results, a rational annual budget for the needed pavement performance standards can be obtained, which may be used as decision support data for future budget allocation.
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Hobbs, Will, Matthew D. Palmer, and Didier Monselesan. "An Energy Conservation Analysis of Ocean Drift in the CMIP5 Global Coupled Models*." Journal of Climate 29, no. 5 (February 22, 2016): 1639–53. http://dx.doi.org/10.1175/jcli-d-15-0477.1.
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Abstract Climate model simulations of changes to Earth’s energy budget are fundamental to improve understanding of both historical and future climate change. However, coupled models are prone to “drift” (i.e., they contain spurious unforced trends in state variables) due to incomplete spinup or nonclosure of the energy budget. This work assesses the globally integrated energy budgets of 25 models in phase 5 of CMIP (CMIP5). It is shown that for many of the models there is a significant disagreement between ocean heat content changes and net top-of-atmosphere radiation. The disagreement is largely time-constant and independent of forcing scenario. Furthermore, most of the nonconservation seems to occur as a result of energy leaks external to the ocean model realm. After drift correction, the time-varying energy budget is consistent at decadal time scales, and model responses to climate forcing are not sensitive to the magnitude of their drift. This demonstrates that, although drift terms can be significant, model output can be corrected post hoc without biasing results.
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Grooms, Ian, Louis-Philippe Nadeau, and K. Shafer Smith. "Mesoscale Eddy Energy Locality in an Idealized Ocean Model." Journal of Physical Oceanography 43, no. 9 (September 1, 2013): 1911–23. http://dx.doi.org/10.1175/jpo-d-13-036.1.
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Abstract This paper investigates the energy budget of mesoscale eddies in wind-driven two-layer quasigeostrophic simulations. Intuitively, eddy energy can be generated, dissipated, and fluxed from place to place; regions where the budget balances generation and dissipation are “local” and regions that export or import large amounts of eddy energy are “nonlocal.” Many mesoscale parameterizations assume that statistics of the unresolved eddies behave as local functions of the resolved large scales, and studies that relate doubly periodic simulations to ocean patches must assume that the ocean patches have local energetics. This study derives and diagnoses the eddy energy budget in simulations of wind-driven gyres. To more closely approximate the ideas of subgrid-scale parameterization, the authors define the mean and eddies using a spatial filter rather than the more common time average. The eddy energy budget is strongly nonlocal over nearly half the domain in the simulations. In particular, in the intergyre region the eddies lose energy through interactions with the mean, and this energy loss can only be compensated by nonlocal flux of energy from elsewhere in the domain. This study also runs doubly periodic simulations corresponding to ocean patches from basin simulations. The eddy energy level of ocean patches in the basin simulations matches the level in the periodic simulations only in regions with local eddy energy budgets.
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Yuan, Zhijie, Hua Li, and Feng Xu. "Application of Glodon BIM 5D technology in Gucun international foreign language school." E3S Web of Conferences 143 (2020): 01023. http://dx.doi.org/10.1051/e3sconf/202014301023.
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Glodon BIM5D technology was used in the project of gucun world foreign language school, which connected the BIM 3d model of the project with the construction progress and project cost. The results showed that the project team uses the same model for engineering calculation and valuation. The automatic calculation of the imported model not only improved the accuracy of compiling budget estimates and budgets, but also shortened the time of compiling budget estimates and budgets by 30% and saved the construction period. Glodon BIM 5D was used to get through the model, cost and schedule information to help optimize the construction organization and strengthen the control of the construction process.
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O’Connor, F. M., K. S. Law, J. A. Pyle, H. Barjat, N. Brough, K. Dewey, T. Green, J. Kent, and G. Phillips. "Tropospheric ozone budget: regional and global calculations." Atmospheric Chemistry and Physics Discussions 4, no. 1 (February 11, 2004): 991–1036. http://dx.doi.org/10.5194/acpd-4-991-2004.
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Abstract. Results from a tropospheric three-dimensional chemical transport model (TOMCAT) have been used to examine the terms of the ozone budget, both regionally and globally. The global calculations are discussed in light of other published estimates. Regional budgets are calculated for continental regions, including the American Mid-West, Sahara, and central Europe. These are compared with regional budgets for oceanic regions, including the Azores High and the Tropical Pacific Warm Pool. Furthermore, the coastal region of the UK and Ireland is also considered. The validity of these regional budgets from TOMCAT are discussed by comparing TOMCAT with measurements from a number of aircraft campaigns. The budgets for central Europe and the American Mid-West indicate that continental regions dominate the ozone budget of the northern extratropics. This is in spite of the remote oceanic regions being photochemical sinks for ozone. The regional budget calculations for the UK and Ireland exhibit net photochemical production of ozone in the boundary layer but this is not consistent with available aircraft measurements. This is attributed to the coarse horizontal resolution of the TOMCAT model which results in the model's photochemical budget being more typical of a polluted continental region than a relatively remote one. On the other hand, the ozone photochemical rates calculated for the Azores High and the Tropical Pacific Warm Pool agree rather well with other estimates.
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Rausch, Alexandra, and Friederike Wall. "Mitigating inefficiencies in budget spending: evidence from an explorative study." Journal of Accounting & Organizational Change 11, no. 4 (November 2, 2015): 430–54. http://dx.doi.org/10.1108/jaoc-04-2013-0035.
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Purpose – The purpose of this paper is to investigate whether a greater flexibility in the budget time-structure, which allows for shifting budgetary funds beyond the budget year, does, in fact, mitigate inefficiencies in budget spending. Traditional budgets are usually tied to a finite time span, e.g. one year, and are heavily criticized both for hampering efficient resource allocation and also for encouraging dysfunctional budget spending behaviours such as wasteful spend-downs at the end of the budget year and inappropriate holding back of funds early on. Design/methodology/approach – A research framework is proposed which draws on critical perspectives developed in prior research and an analytical model put forward by Pollack/Zeckhauser that is adopted as the basis for the development of the hypotheses. In an explorative study, data from an empirical questionnaire survey administered to 219 practitioners, mainly managers, from Austria are then used to substantiate the hypotheses. Findings – Finite-period budgets and fully flexible budgets, which allow subordinates both to save unspent funds beyond the budget year and also to borrow funds from future budgets, cause inefficiencies in budget spending. Subordinates who are allowed to spend and save funds at their discretion without being threatened by the loss of funds or imminent debts seem to spend their budgets most efficiently. Originality/value – The present paper contributes to the management accounting literature by investigating a heavily criticized but rather underexplored area of budgeting and by subjecting theoretical propositions from prior research to explorative empirical testing. Enhanced understanding of the temporal effects of the budget cycle structure will help practitioners improve budget spending and should encourage further research.
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Nam Lee, Byoung, and Ji Soo Kim. "Capital budgeting model with flexible budget." Computers & Industrial Engineering 27, no. 1-4 (September 1994): 317–20. http://dx.doi.org/10.1016/0360-8352(94)90299-2.
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Gomez, J., D. Rios Insua, and C. Alfaro. "A participatory budget model under uncertainty." European Journal of Operational Research 249, no. 1 (February 2016): 351–58. http://dx.doi.org/10.1016/j.ejor.2015.09.024.
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Abdulla, Parosh Aziz, Mohamed Faouzi Atig, Othmane Rezine, and Jari Stenman. "Budget-bounded model-checking pushdown systems." Formal Methods in System Design 45, no. 2 (April 25, 2014): 273–301. http://dx.doi.org/10.1007/s10703-014-0207-y.
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Giese, Felix, Thomas Konstandin, Kai Schmitz, and Jorinde van de Vis. "Model-independent energy budget for LISA." Journal of Cosmology and Astroparticle Physics 2021, no. 01 (January 29, 2021): 072. http://dx.doi.org/10.1088/1475-7516/2021/01/072.
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Kobelsky, Kevin W., Vernon J. Richardson, Rodney E. Smith, and Robert W. Zmud. "Determinants and Consequences of Firm Information Technology Budgets." Accounting Review 83, no. 4 (July 1, 2008): 957–95. http://dx.doi.org/10.2308/accr.2008.83.4.957.
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ABSTRACT: For most firms, the information technology (IT) budget represents a major element in the overall firm budget, and IT budget decisions often have significant operational and strategic impacts on the business processes in the firm’s value chain. In this paper we use a large unique data set to examine the extent to which IT budgets are affected by environmental, organizational, and technological circumstances. We find that our cross-sectional model explains substantial variance in IT budgets, which indicates that contingent environmental, organizational, and technological factors affect managers’ budget decisions. We then examine the extent to which these IT budget levels are related to future firm performance, measured using both broad financial accounting measures, such as operating profit margins and return on assets, and market returns. We find that IT budget levels are positively associated with subsequent firm performance and shareholder returns. We further suggest that IT’s aggregate effect on performance is a weighted average of two very different components: (1) context-driven IT budget levels, which reflect the effects of environmental, organization, and technological factors and the IT budgets resulting from them, and (2) idiosyncratic IT budget levels, which reflect the effect of any marginal firm-specific IT budget expenditures after controlling for these contextual factors. Both components are positively associated with performance, indicating that the specified contextual factors provide an incomplete explanation of firms’ value-relevant IT expenditures. The current study contributes to the accounting information systems and management accounting literatures by assessing the causes and consequences of IT budgets.
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Bransby, David I., H. Arlen Smith, C. Robert Taylor, and Patricia A. Duffy. "Switchgrass budget model: An interactive budget model for producing & delivering switchgrass to a bioprocessing plant." Industrial Biotechnology 1, no. 2 (June 2005): 122–25. http://dx.doi.org/10.1089/ind.2005.1.122.
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Leonov, Sergey. "Problems of Equalization the Level of Budget Security of Municipalities and Ways to Solve Them." Regionalistica 8, no. 4 (2021): 5–21. http://dx.doi.org/10.14530/reg.2021.4.5.
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The subject of the study is the processes of forming the budget security of municipalities. The purpose of the study was to identify problems that reduce the effectiveness of leveling the level of budget provision of municipalities. It is shown that it is impossible to equalize the budget provision of municipalities by establishing standards for the formation of expenditures of local budgets or improving interbudgetary relations within the framework of «model» budgets. Using the example of the Khabarovsk Territory, the preference for an evolutionary approach to improving the methodology for equalizing the degree of budget security in modern conditions is shown, with an emphasis on taking into account differences in housing and communal services costs and transport accessibility of municipalities
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LI, WEIPING. "OPTIMAL DIVIDEND POLICY AND STOCK PRICES." International Journal of Theoretical and Applied Finance 23, no. 04 (June 2020): 2050023. http://dx.doi.org/10.1142/s0219024920500235.
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We model a corporation dividend as an exchange option on stochastic cash flow and capital budge. Then we solve optimal dividend policy problem completely based on the dividend model under the assumption that the cash reservoir of a corporation follows a mean reverting process from empirical evidence and economic arguments. Our optimal dividend controls depend on explicitly with the cash flow and the capital budget of the corporation, and maximizes the HARA utility performance. We specify the unique optimal dividend control for the cash flow and the capital budge. Multiplicity or absence of optimal dividend policies are given. The stock price of the corporation is studied in terms of our stochastic dividend model. We find an explicit relation among the volatility of the stock price, the volatility of the cash flow and the volatility of the capital budget. The ex-dividend stock price is positively proportional to the stochastic cash flow and the probability of the dividend delta with respect to the cash flow, and negatively proportional to the capital budget and the probability of the dividend delta with respect to the capital budget. Hence, our approach provides another passage through which countercyclical volatility of the stock price can arise from the countercyclical cash flow and capital budget directly.
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Binda, Jacek, and Sylwia Niedziela. "The Participatory Budgets Implementation on the Example of Selected Municipalities." Economy of Region 17, no. 1 (March 2021): 288–300. http://dx.doi.org/10.17059/ekon.reg.2021-1-22.
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In recent years, participatory budgets are one of the most dynamically developing institutions of social participation. The implementation of the participatory budget in local government units is an endeavor to increase the degree of involvement of the inhabitants of a given community to co-decide on spending budget funds. Implementation of a participatory budget requires a well-constructed procedure, which will engage the highest possible number of residents and lead to a more rational and efficient utilisation of budget resources of local government units. We analysed the problems of the implementations of participatory budgets in the Polish communes of Jaworze, Cieszyn, Kęty and Bielsko-Biała (South of Poland) and discussed challenges, which accompanied this process. We hypothesised that the complicated and ambiguous participatory budget procedure is the reason for a low efficiency of spending funds under participatory budgets in the analysed communes. The analysis was based on the literature review of amendments to Polish legislation that define the notion of the participatory budget and lay foundations for its functioning. We compared various constituents of the procedure applied in the examined communes, used in the process of the participatory budget implementation. Research results indicated that the participatory budget model should be changed to optimise expenditure of local funds, increase local community satisfaction and accelerate the development of the commune. The results may be used to assess the effectiveness of the spending of funds under the participatory budget in other municipalities of the region.
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Sarwari, Sara, Tanvir Ahmed Minar, Nasrin Shah Naaz, and Md Al Amin Hossain. "Customer Satisfaction Model." International Journal of Tourism and Hospitality Management in the Digital Age 5, no. 1 (January 2021): 34–51. http://dx.doi.org/10.4018/ijthmda.2021010103.
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In the service industry, one of the main challenges is to provide customer satisfaction. Though the number of budget hotel in Bangladesh is increasing, but customer satisfaction of these hotels are still ignored. The aim of the study is to identify the determinants that satisfy the customers in these hotels. The research targeted a total of 350 selected respondents from different budget hotels in Bangladesh. The descriptive analyses were conducted by using Amos SPSS 24. Findings reveal that price is the ultimate preference for budget hotels along with products and service quality for satisfying customers. Customers are unconcerned with the services provided by the hotel staff and the location of the hotel as well.
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Irawan, Shiddiq Ardhi. "Measurement of Ministry/Institution Budget Performance Efficiency Using Data Envelopment Analysis (DEA)." Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) 2, no. 1 (June 30, 2020): 43. http://dx.doi.org/10.33827/akurasi2020.vol2.iss1.art57.
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Efficiency is one of the tools used by the Government to measure the success of an activity. Based on PMK Number 214/ PMK.02/2017 it is regulated regarding the measurement and Evaluation of Budget Performance for the implementation of Work Plans and Ministries/Institutions Budgets. To measure budget performance achievement based on aspects of implementation 4 (four) variables i.e. budget absorption, output achievements, efficiency, and consistency of budget absorption towards planning, are used. This study aims to measure the efficiency level of Ministries/Institutions budget performance using Data Envelopment Analysis (DEA). However, the variables used are not only based on measurement aspects of implementation according to PMK Number 214/PMK.02/2017 but also the number of satker (satuan Kerja). The approach used in the DEA model is Constant Return to Scale (CRS) model and Variable Return to Scale (VRS) model. This study uses the DEA model approach by comparing the results of the CRS model with VRS model. Based on DEA results, the number of Ministries/Institutions that have efficient scores is less than the number of Ministries/Institutions with inefficient scores. In addition, based on the value of slacks in each Ministries/Institutions, the variables that need to be improved are the coordination among satkers in when they are recording their performance achievements in the SMART application. Other variables that also require improvements are the ministry/agency’s willingness to revise their Disbursement Plan (RPD) after each budget revision and the speed at which they spend their budget once DIPA is stipulated.
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Torod, Kullavudh, Chanon Promsakon, and Kanokporn Sripathomswat. "Stochastic Model of Ordering a Forklift for Sale within a Limited Budget." Journal of Industrial Technology 16, no. 1 (March 20, 2020): 47–61. http://dx.doi.org/10.14416/j.ind.tech.2020.03.004.
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Suryono, Devi Dwiyanti, and Setyo S. Moersidik. "KAJIAN KARAKTERISTIK MUARA CILIWUNG DENGAN MODEL BUDGET NITROGEN (Assessment of Ciliwung Estuary Characteristic with Nitrogen Budget Model)." Jurnal Manusia dan Lingkungan 22, no. 1 (March 31, 2015): 32. http://dx.doi.org/10.22146/jml.18722.
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Zaichko, I. V. "A Review of Foreign Experiences in Implementing Budget Policy in Inter-Budgetary Relations." Statistics of Ukraine 80, no. 1 (July 25, 2018): 40–46. http://dx.doi.org/10.31767/su.1(80).2018.01.05.
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The article investigates the theoretical and methodological framework of foreign experiences in implementing budget policy in inter-budgetary relations. It is demonstrated that the model of inter-budgetary relations, existing in Ukraine, does not contribute in creating necessary incentives for local governments to ensure appropriate management of budgets. The situation can be improved only by harmonizing the reform of inter-budgetary relations with the general logic of change in regional relations. It is demonstrated that the use of income differentiation method depends on the structural basis of the budget system, which is determined by the organization of the State. While in unitary countries taxes are most often split with fixed rates and allowances to national taxes, in federal countries distribution of income between budgets is used. As foreign experiences show, while in federal countries optimal mobilization and socially oriented spending of budget funds requires a long time, in unitary countries it can be possibly done in a relatively short time, but it needs clearly defined social goals and ways to achieve them.
In the budgetary practice of Ukraine two methods of budget regulation are used: (i) deductions from national taxes and incomes collected on local budget territories; (ii) fixed financial assistance to local budgets in form of budget transfers. The advantages of the first method are balancing of local budgets by use of flexible revenue sources, local governments’ concern with full mobilization of not only local revenue sources, but also national taxes, the responsibility of local financial authorities for timely and complete receipt of national taxes. Budget regulation does not exclude the possibility of using budget transfers. The review of foreign experiences in local budgeting shows that the budget regulation instruments practiced in unitary countries would be useful for Ukraine.
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Volodina, A. O., and M. B. Trachenko. "THE ROLE OF THE BUDGETING SYSTEM IN MERGERS AND ACQUISITIONS." Vestnik Universiteta, no. 4 (May 27, 2019): 83–88. http://dx.doi.org/10.26425/1816-4277-2019-4-83-88.
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The article considers the role of the budgeting system in mergers and absorption at all stages of their implementation – the search for the target company and preparation for the transaction, the process of conducting and concluding the transaction, the integration of the initiator company and the target company in the post-transaction period and describes the options for the build budget models during the integration period. The article suggests models of interaction of budgeting systems using project budgets in mergers and absorption in general, as well as in the implementation of vertical integration of companies that are parties to the transaction. It shows the role of project budgets in relationship between budget model of initiation company and target company. The advantages and disadvantages of the considered models have been highlighted.
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Göbel, Matthias, Stefano Serafin, and Mathias W. Rotach. "Numerically consistent budgets of potential temperature, momentum, and moisture in Cartesian coordinates: application to the WRF model." Geoscientific Model Development 15, no. 2 (January 26, 2022): 669–81. http://dx.doi.org/10.5194/gmd-15-669-2022.
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Abstract. Numerically accurate budgeting of the forcing terms in the governing equations of a numerical weather prediction model is hard to achieve. Because individual budget terms are generally 2 to 3 orders of magnitude larger than the resulting tendency, exact closure of the budget can only be achieved if the contributing terms are calculated consistently with the model numerics. We present WRFlux, an open-source software that allows precise budget evaluation for the WRF model and, in comparison to existing similar tools, incorporates new capabilities. WRFlux transforms the budget equations from the terrain-following grid of the model to the Cartesian coordinate system, permitting a simplified interpretation of budgets obtained from simulations over non-uniform orography. WRFlux also decomposes the resolved advection into mean advective and resolved turbulence components, which is useful in the analysis of large-eddy simulation output. The theoretical framework of the numerically consistent coordinate transformation is also applicable to other models. We demonstrate the performance and a possible application of WRFlux with an idealized simulation of convective boundary layer growth over a mountain range. We illustrate the effect of inconsistent approximations by comparing the results of WRFlux with budget calculations using a lower-order advection operator and two alternative formulations of the coordinate transformation. With WRFlux, the sum of all forcing terms for potential temperature, water vapor mixing ratio, and momentum agrees with the respective model tendencies to high precision. In contrast, the approximations lead to large residuals: the root mean square error between the sum of the diagnosed forcing terms and the actual tendency is 1 to 3 orders of magnitude larger than with WRFlux.
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Drobchak, M. O., and O. H. Yakovenko. "Inventory Management Modeling in the Budget Process of an Industrial Enterprise." Business Inform 1, no. 528 (2022): 152–58. http://dx.doi.org/10.32983/2222-4459-2022-1-152-158.
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The article is aimed at studying and substantiating the role of stocks in the budget process of an industrial enterprise, as well as elaborating a dynamic economic and mathematical model of inventory management, which would take into account the stochastic nature of demand for products and maximize profits that directly depend on the volume of output and, accordingly, on the stocks of finished products and raw materials available in stock. Since stocks affect profits, which, in turn, reflect a positive financial result of the enterprise, the application of the elaborated model will be the key to more effective activities of the economic entity as a whole. In addition, the use of the elaborated model simplifies the process of developing the enterprise’s budgets. The article proposes a perspective method for solving the problem of inventory management of an industrial enterprise in the budget process, taking into account the stochastic nature of demand. The simulation model of order formation and dynamic model of inventory management are elaborated, which allows to determine for each individual period the optimal production volumes that contribute to maximizing the total profit of the enterprise. The connection of stocks and budget is determined and the role of stocks in the budget process is established, as well as the need for research in this area. The elaborated model was applied at an industrial enterprise, which confirmed its effectiveness. Calculations for two different strategies for the purchase of raw materials are made and the optimal volumes of monthly production are determined. The result obtained through the use of the described methods is analyzed. The elaborated model can be used in the planning and development of budgets at any enterprise engaged in production activities. The actual direction of further research is the development and automation of the budgets consolidation system.
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MacCready, Parker, and Sarah N. Giddings. "The Mechanical Energy Budget of a Regional Ocean Model." Journal of Physical Oceanography 46, no. 9 (September 2016): 2719–33. http://dx.doi.org/10.1175/jpo-d-16-0086.1.
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AbstractA method is presented for calculating a complete, numerically closed, mechanical energy budget in a realistic simulation of circulation in a coastal–estuarine domain. The budget is formulated in terms of the “local” available potential energy (APE; Holliday and McIntyre 1981). The APE may be split up into two parts based on whether a water parcel has been displaced up or down relative to its rest depth. This decomposition clearly shows the different APE signatures of coastal upwelling (particles displaced up by wind) and the estuary (particles displaced down by mixing). Because the definition of APE is local in almost the same sense that kinetic energy is, this study may form meaningful integrals of reservoir and budget terms even over regions that have open boundaries. However, the choice of volume to use for calculation of the rest state is not unique and may influence the results. Complete volume-integrated energy budgets over shelf and estuary volumes in a realistic model of the northeast Pacific and Salish Sea give a new way to quantify the state of these systems and the physical forces that influence that state. On the continental shelf, upwelling may be quantified using APE, which is found to have order-one seasonal variation with an increase due to winds and decrease due to mixing. In the Salish Sea estuarine system, the APE has much less seasonal variation, and the magnitude of the most important forcing terms would take over 7 months to fully drain this energy.
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Tanaka, Yasuhito. "Very Simple Mathematical Model of MMT (Modern Monetary Theory)." Business and Economic Research 11, no. 3 (September 4, 2021): 78. http://dx.doi.org/10.5296/ber.v11i3.18983.
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The purpose of this paper is to provide a concise theoretical and mathematical foundation for the major parts of the debate in the recently discussed school of economics called Modern Monetary Theory (MMT), while maintaining the basics of the neoclassical microeconomic framework, such as utility maximization of consumers using budget constraints and utility functions, and equilibrium of demand and supply of goods under perfect competition with constant returns to scale technology. By a two-periods overlapping generations (OLG) model in which the economy grows by technological progress, we will show that: 1) We need a budget deficit to achieve full employment with constant price when the economy grows by technological progress. This budget deficit should not be offset by future surplus; 2) A budget deficit that exceeds the level necessary to maintain full employment in a growing economy with constant price will cause inflation. A stable budget deficit is required to prevent further inflation; 3) A budget deficit that is insufficient to maintain full employment will cause a recession with involuntary unemployment. A budget deficit larger than the one necessary and sufficient to maintain full employment without a recession can overcome a recession caused by insufficient budget deficit and restore full employment. The deficit created to overcome the recession should not be offset by subsequent surpluses, since full employment can then be maintained through constant budget deficits.
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Nelly, Nelly. "Manajemen Finansial Lembaga Pendidikan Islam (Studi Tentang Optimalisasi Anggaran Pembiayaan)." Hikmah 18, no. 1 (August 9, 2021): 28–40. http://dx.doi.org/10.53802/hikmah.v18i1.105.
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The education budget is often a problem in determining the quality of education, the lack of budget from the government is the main obstacle, with such a small budget, it is certainly necessary to optimize financing. The purpose of this study is to analyze the basic concepts of education financial management and optimizing the education financing budget. This research uses qualitative research methods based on literature study. The data collection method uses documentation studies, namely exploring theories or thoughts from various references. Data analysis uses content analysis, by analyzing and providing data interpretation to draw conclusions. The results of the study explain that. Sources of funds obtained by schools come from the government in the form of central and regional BOS funds, tuition fees for students, and assistance from donors, agencies, sponsors and infaq or sedekah. The available funds are then compiled in the school spending plan which is prepared by the team to be later approved by the principal and the school committee. The implementation of the school financial budget is used in accordance with the budgeted plan in an effective and efficient, trustworthy, and responsible manner. School financial accountability is reported to the directorate of school development (central BOS), the provincial education and culture office, committees, with an accountable and transparent model. The form of optimization can be realized by determining the priority scale when preparing school budgets.
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Hakim Nasution, Arman, Alva Edy Tontowi, Bertha Maya Sopha, Budi Hartono, and Satria Fadil Persada. "A dynamic model of budget competition allocation on craft industry: evidence from Indonesia." Problems and Perspectives in Management 17, no. 4 (December 28, 2019): 416–29. http://dx.doi.org/10.21511/ppm.17(4).2019.34.
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This research aims to create a sustainable dynamic model concept towards the craft industry, which competes with each other in order to get the government budget allocation. The object of this research is superior industry (IU) from regional work unit. The regional work unit allocates its fund’s proportion of wood craft industry (IKA) by 51 percent and leather craft industry (IKU) by 49 percent. With almost equal portion, it turns out that the development result of IU has unequal proportion, which is 34 percent for IKA and 66 percent for IKU. This inequality indicates that there is a budgeting allocation, which is not based on performance. System dynamic simulation approach (SD) is conducted to predict the development of performance of both observation objects. In the phase of SD model development, Balanced Scoreboard (BSC) framework is used as a frame of development. The approach of ARCH-type model Success to Successful (StoS) is used as a concept of problem-solving. Several scenarios are formed in this research and needed as symbiosis redesign policy towards IKA product to increase the absorption of IKU product. Practical implications on sustainability of IKA and IKU are discussed in this research. The problem-solving can be applicable and replicable in Indonesia’s craft industry.
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Deryugin, Alexander N., and Ilya A. Sokolov. "Prospects for the use of the “model budget” in the distribution of equalization grants in Russia." Voprosy Ekonomiki, no. 4 (April 4, 2019): 21–38. http://dx.doi.org/10.32609/0042-8736-2019-4-21-38.
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The paper analyzes the impact of the “model budget” on the problems of intergovernmental relations in the Russian Federation: a high proportion of expenditure obligations of regional and local budgets and a high degree of interregional inequality in fiscal capacity and socio-economic development. It was concluded that the planned broader use of the “model budget” will not solve the problem of unfunded mandates and will lead first to a significant reduction in incentives for regional authorities to develop the territorial revenue base, and then to economic slowdown in the country. As an alternative approach to improving intergovernmental relations, options are being considered for adjusting the parameters of the equalization transfers distribution formula, the procedure for determining their total volume and calculating the budget expenditure index. In solving the problem of unfunded mandates, an equally important role is given to the procedure for preparing a financial and economic rationale for draft laws.
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Yang, Ming-Jen, Scott A. Braun, and Deng-Shun Chen. "Water Budget of Typhoon Nari (2001)." Monthly Weather Review 139, no. 12 (December 1, 2011): 3809–28. http://dx.doi.org/10.1175/mwr-d-10-05090.1.
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Abstract Although there have been many observational and modeling studies of tropical cyclones (TCs), the understanding of TCs’ budgets of vapor and condensate and the changes of budgets after TCs’ landfall is still quite limited. In this study, high-resolution (2-km horizontal grid size and 2-min data interval) model output from a cloud-resolving simulation of Typhoon Nari (2001) is used to examine the vapor and condensate budgets and the respective changes of the budgets after Nari’s landfall on Taiwan. All budget terms are directly derived from the model except for a small residual term. For the vapor budget, while Nari is over the ocean, evaporation from the ocean surface is 11% of the inward horizontal vapor transport within 150 km of the storm center, and the net horizontal vapor convergence into the storm is 88% of the net condensation. The ocean source of water vapor in the inner core is a small portion (5.5%) of horizontal vapor import, consistent with previous studies. After landfall, Taiwan’s steep terrain enhances Nari’s secondary circulation significantly and produces stronger horizontal vapor import at low levels, resulting in a 22% increase in storm-total condensation. Precipitation efficiency, defined from either the large-scale or microphysics perspective, is increased 10%–20% over the outer-rainband region after landfall, in agreement with the enhanced surface rainfall over the complex terrain.
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Kambuaya, Maylen P., and Hastutie Noor Andriati. "PENERAPAN ANALISIS STANDAR BELANJA BAGI PENGAWAS INTERNAL PEMERINTAH DAERAH." Community Engagement Journal : The Commen 3, no. 2 (January 15, 2021): 42–48. http://dx.doi.org/10.52062/thecommen.v3i2.173.
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Training "PREPARATION OF SPENDING STANDARD ANALYSIS MODEL (ASB) IN WAROPENDISTRICT", which aims to know the fairness of financial budget and determine the model ofanalysis of spending standards that meet the fairness of education and training activities in theWaropen District Device Organization. The method used in this study is by approaching the costperformance of activities (ABC) and simple regression approach. While the data used is secondarydata, in the form of existing activities of local government in the current year (in the form of DraftBudget Work or Budget Implementation Document - Regional Work Equipment Unit) and alsosecondary data in the form of unit price standards.Proposed budgets that do not comply with the ASB will be analyzed or revised according to theestablished standards. The draft APBD is prepared based on the results of an assessment of theproposed budget of SKPD which is prepared based on ASB. For local governments, the Analysis ofSpending Standards is expected to hold effective and efficient budget management andaccountability of local governments that will later materialize good governance. Based on theexplanation above, it appears that the existence of a standard analysis of shopping is a must.Without the analysis of spending standards, the APBD proposed by each SKPD will tend not tocomply with the budget standards. As a result, the preparation of performance-based budgets thatare expected to be able to improve the performance, efficiency, effectiveness, and accountability oflocal governments.
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Janhunen, P., A. A. Quarta, and G. Mengali. "Electric solar wind sail mass budget model." Geoscientific Instrumentation, Methods and Data Systems Discussions 2, no. 2 (July 10, 2012): 429–55. http://dx.doi.org/10.5194/gid-2-429-2012.
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Abstract. The electric solar wind sail (E-sail) is a new type of propellantless propulsion system for Solar System transportation, which uses the natural solar wind for producing spacecraft propulsion. This paper discusses a mass breakdown and a performance model for an E-sail spacecraft that hosts a scientific payload of prescribed mass. In particular, the model is able to estimate the total spacecraft mass and its propulsive acceleration as a function of various design parameters such as the tethers number and their length. A number of subsystem masses are calculated assuming existing or near-term E-sail technology. In light of the obtained performance estimates, an E-sail represents a promising propulsion system for a variety of transportation needs in the Solar System.
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Nath, Shree S., and John P. Bolte. "A water budget model for pond aquaculture." Aquacultural Engineering 18, no. 3 (September 1998): 175–88. http://dx.doi.org/10.1016/s0144-8609(98)00029-6.
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