876 resultados para Budget Act


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"March 1986."

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"March 1986."

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"March 1986."

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"March 1986."

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Excerpts of the main volume with the same title.

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Excerpts of the main volume with the same title.

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The funded ratio places the unfunded liabilities in the context of the retirement system's assets. Expressed as a percentage of a system's liabilities, the funded ratio is calculated by dividing net assets by the accrued liabilities. The result is the percentage of the accrued liabilities that are covered by assets. At 100%, a fully funded system has sufficient assets to pay all benefits earned to date by all its members. Of course, in order to calculate the funded ratio, the accrued actuarial liabilities must be calculated and the actual value of plan assets must be determined.

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Item 1005-C.

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Mode of access: Internet.

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"April 1994"--Cover.

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This study examines the effect of budgetary participation on departmental performance via budget adequacy, organisational commitment and role ambiguity. The responses of 108 budget preparers and budget users drawn from a cross-section of Malaysian local authorities, to a questionnaire survey were analysed by using mediation analysis, path analysis and Pearson Product-Moment Correlation technique. The results suggest that budget adequacy, organisational commitment, and role ambiguity are important links in the process. The results of this study suggest that the relationship between budget participation and departmental performance is statistically, significantly, positively and marginally correlated. Of more interest was the finding that budget adequacy, organisational commitment, and role ambiguity are important intervening variables in the relationship between budget participation and departmental performance. The test for mediation effect, demonstrated that budget adequacy, organisational commitment, and role ambiguity had partially mediated the relationship of budget participation and departmental performance. These three variables act as partial mediators when they significantly reduced or decreased the path coefficient of budget participation and departmental performance rather than eliminating the relationship. Furthermore, the test for direct and indirect effect of budget participation on departmental performance, suggests that budget participation predicted or affected departmental performance more strongly in the indirect way than it did in a direct way. This suggests that, even though the correlation between budget participation and departmental performance was significant, the path interpretation suggests that the correlation arose because budget participation was correlated with other variables that have direct effect upon departmental performance not budget participation itself directly predicted departmental performance. Therefore, there is enough evidence to suggest that budget participation of budget preparers and budget users affects departmental performance of Malaysian local authorities indirectly via budget adequacy, organisational commitment and role ambiguity. Among the indirect effects, the link between budget participation, budget adequacy, organisational commitment, role ambiguity and departmental performance may be the most important in term of this study’s contribution. The decomposition of the observed correlation between budget participation, budget adequacy, organisational commitment and role ambiguity showed that budget 3 participation of budget preparers and budget users of Malaysian local authorities in the budget setting has direct effect on budget adequacy, organisational commitment and role ambiguity. Budget adequacy and organisational commitment was directly related. However, the relationship of role ambiguity and organisational commitment in this study was indirectly related. This suggests that participation of budget preparers and budget users in the budget setting of Malaysian local authorities lead to decrease role ambiguity that provide adequate budgetary supports, which lead to increase organisational commitment and thus enhance departmental performance. In relation to the strength of the relationships of the variables undertaken for the study, the overall relationships between variables are significant and positively related except that of role ambiguity relationship. The relationships of role ambiguity with budget participation, budget adequacy, organisational performance and departmental performance are negatively related.

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A költségvetési korlát megkeményítése nem egyforma mértékben ment végbe minden posztszocialista gazdaságban. Egyes országokban messzire jutottak ebben a tekintetben, másokban viszont alig változott az indulóállapot. A tanulmány áttekinti a költségvetési korlát puhaságának különböző megnyilvánulásait: az állami támogatásokat, a puha adózást, a nem teljesítő bankkölcsönöket, a vállalatközi tartozások felgyülemlését és a kifizetetlen béreket. A jelenséget sokféle tényező okozza, amelyek többnyire együttesen jelentkeznek. Az állami tulajdon fenntartása kedvez a puha költségvetési szindróma megrögződésének, a privatizálás elősegíti a keményítést, de nem elégséges feltétele a kemény korlát érvényesítésének. Ehhez megfelelő politikai, jogi és gazdasági környezetet kell céltudatosan kialakítani. A posztszocialista átmenet kezdetén sokan azt hitték, hogy a hatékony piacgazdaság létrehozásához elegendő lesz megvalósítani a liberalizáció, privatizáció és stabilizáció "szentháromságát". Mára már kiderült, hogy a költségvetési korlát megkeményítése az említett három feladattal egyenrangúan fontos. Ahol ez nem valósul meg (például Oroszország), ott a privatizáció nem hozza meg a várt eredményt. ___________________ The budget constraint has not hardened to equal degrees in the various post-socialist countries. In some of them, a great deal has been done in this respect, while in others there has been hardly any change from the initial state. This study surveys the typical manifestations of softness of the budget constraint, such as state subsidies, soft taxation, non-performing loans, the accumulation of trade arrears between firms, and the build-up of wage arrears. Softness of the budget constraint is caused by several factors that tend to act in combination. Thus retention of state ownership helps to preserve the soft budget-constraint syndrome, while privatization encourages the budget constraint to harden, although it does not form a sufficient condition for it to happen. Purposeful development of the requisite political, legal and economic conditions is also required. It was widely maintained at the outset of the post-socialist transition that the 'Holy Trinity' of liberalization, privatization and stabilization would suffice to produce an efficient market economy. Since then, it has become clear that hardening the budget constraint needs to be given equal priority with these. Otherwise, the effects of privatization will fall short of expectations, as they have in Russia, for example.

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The neoliberal period was accompanied by a momentous transformation within the US health care system.  As the result of a number of political and historical dynamics, the healthcare law signed by President Barack Obama in 2010 ‑the Affordable Care Act (ACA)‑ drew less on universal models from abroad than it did on earlier conservative healthcare reform proposals. This was in part the result of the influence of powerful corporate healthcare interests. While the ACA expands healthcare coverage, it does so incompletely and unevenly, with persistent uninsurance and disparities in access based on insurance status. Additionally, the law accommodates an overall shift towards a consumerist model of care characterized by high cost sharing at time of use. Finally, the law encourages the further consolidation of the healthcare sector, for instance into units named “Accountable Care Organizations” that closely resemble the health maintenance organizations favored by managed care advocates. The overall effect has been to maintain a fragmented system that is neither equitable nor efficient. A single payer universal system would, in contrast, help transform healthcare into a social right.

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Land use in the river catchments of tropical North Queensland appears to have increased the export of sediment and nutrients to the coast. Although evidence of harmful effect of sediment on coastal and riverine ecosystems is limited, there is a growing concern about its possible negative impacts. Sugarcane cultivation on the floodplains of the tropical North Queensland river catchments is thought to be an important source of excess sediment in the river drainage systems. Minimum-tillage, trash blanket harvesting has been shown to reduce erosion from sloping sugarcane fields, but in the strongly modified floodplain landscape other elements (e.g. drains, water furrows and headlands) could still be important sediment sources. The main objectives of this thesis are to quantify the amount of sediment coming from low-lying cane land and identify the important sediment sources in the landscape. The results of this thesis enable sugarcane farmers to take targeted measures for further reduction of the export of sediment and nutrients. Sediment budgets provide a useful approach to identify and quantify potential sediment sources. For this study a sediment budget is calculated for a part of the Ripple Creek catchment, which is a sub-catchment of the Lower Herbert River. The input of sediment from all potential sources in cane land and the storage of sediment within the catchment have been quantified and compared with the output of sediment from the catchment. Input from, and storage on headlands, main drains, minor drains and water furrows, was estimated from erosion pin and surface profile measurements. Input from forested upland, input from fields and the output at the outlet of the catchment was estimated with discharge data from gauged streams and flumes. Data for the sediment budget were collected during two ‘wet’-seasons: 1999-2000 and 2000-2001. The results of the sediment budget indicate that this tropical floodplain area is a net source of sediment. Plant cane fields, which do not have a protective trash cover, were the largest net source of sediment during the 1999-2000 season. Sediment input from water furrows was higher, but there was also considerable storage of sediment in this landscape element. Headlands tend to act as sinks. The source or sink function of drains is less clear, but seems to depend on their shape and vegetation cover. An important problem in this study is the high uncertainty in the estimates of the sediment budget components and is, for example, likely to be the cause of the imbalance in the sediment budget. High uncertainties have particularly affected the results from the 20002001 season. The main source of uncertainty is spatial variation in the erosion and deposition processes. Uncertainty has to be taken into consideration when interpreting the budget results. The observation of a floodplain as sediment source contradicts the general understanding that floodplains are areas of sediment storage within river catchments. A second objective of this thesis was therefore to provide an answer to the question: how can floodplains in the tropical North Queensland catchments can be a source of sediment? In geomorphic literature various factors have been pointed out, that could control floodplain erosion processes. However, their importance is not 'uniquely identified'. Among the most apparent factors are the stream power of the floodwater and the resistance of the floodplain surface both through its sedimentary composition and the vegetation cover. If the cultivated floodplains of the North Queensland catchments are considered in the light of these factors, there is a justified reason to expect them to be a sediment source. Cultivation has lowered the resistance of their surface; increased drainage has increased the drainage velocity and flood control structures have altered flooding patterns. For the Ripple Creek floodplain four qualitative scenarios have been developed that describe erosion and deposition under different flow conditions. Two of these scenarios were experienced during the budget study, involving runoff from local hillslopes and heavy rainfall, which caused floodplain erosion. In the longer term larger flood events, involving floodwater from the Herbert River, may lead to different erosion and deposition processes. The present study has shown that the tropical floodplain of the Herbert River catchment can be a source of sediment under particular flow conditions. It has also shown which elements in the sugarcane landscape are the most important sediment sources under these conditions. This understanding will enable sugarcane farmers to further reduce sediment export from cane land and prevent the negative impact this may have on the North Queensland coastal ecosystems.