996 resultados para Budget Issues


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Avalia se as informações orçamentárias disponibilizadas à sociedade brasileira na Internet pelo Poder Legislativo Federal atendem à transparência nos processos de discussão e de aprovação do orçamento público. Tal objetivo é alcançado após o cotejamento das informações disponíveis nos endereços eletrônicos da Câmara dos Deputados, do Senado Federal e da Comissão Mista de Planos, Orçamentos Públicos e Fiscalização – CMO com aquelas disponíveis em outros países, previamente selecionados, que disponibilizam informações orçamentárias em sítios da Internet. A partir daí, são identificadas eventuais necessidades e oportunidades de melhoria para o Brasil. Sedimentam as bases do trabalho referências bibliográficas que buscam relacionar transparência fiscal com transparência orçamentária, e sua importância para a cidadania. São estabelecidas variáveis a serem pesquisadas nos diversos países e, mediante análise quali-quantitativa, é possível analisar a situação dos países selecionados e compará-la à situação do Brasil. Os resultados mostram que o Brasil se encontra à frente dos países pesquisados, em termos de divulgação de informações orçamentárias pelo Poder Legislativo. No entanto, são propostas melhorias quanto à qualidade das informações divulgadas, no sentido de disponibilizá-las de maneira mais sucinta e simples, bem como quanto à disponibilização das informações em um portal de orçamento público único do Poder Legislativo. Assim, pretende-se alcançar o cidadão comum, que não possui conhecimento técnico a respeito das questões orçamentárias. Sugere-se, ainda, que estudos futuros examinem a relação entre cidadania e divulgação de informações orçamentárias.

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O presente estudo teve como objetivo a análise das intervenções em saúde bucal, registradas em atas de reuniões, de 15 Conselhos Municipais de Saúde, próprios de municípios pertencentes à 17ª Regional de Saúde do Estado do Paraná. A análise documental deu-se a partir da identificação das temáticas em saúde, com ênfase na categorização por assunto das intervenções em saúde bucal. Os resultados evidenciaram os registros relativos à programação e organização da prestação de serviços, seguida pelo orçamento em saúde, como sendo os mais freqüentes do conjunto de temáticas analisadas. Pôde-se identificar, em 90 atas das 591 estudadas, o total de 134 registros de intervenções em saúde bucal. Por meio da análise desses últimos, percebeu-se que as intervenções em saúde bucal eram relatos de ações já concretizadas, desprovidas de características propositivas quando analisadas sob a dimensão do planejamento em saúde. Sinaliza-se para a necessidade da categoria odontológica de adquirir um maior padrão de representatividade nesses espaços, de forma a possibilitar vínculos importantes no processo de planejamento e de fortalecimento da saúde bucal enquanto direito de cidadania.

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[From Summary] As a condition of accepting funds under IDEA, public schools must provide special education and related services necessary for children with disabilities to benefit from a public education. Generally, states can finance only a portion of these costs with federal IDEA funds. Medicaid, the federal-state program that finances medical and health services for the poor, can cover IDEA required health-related services for enrolled children as well as related administrative activities (e.g., outreach for Medicaid enrollment purposes, medical care coordination/monitoring). However, the link between IDEA and Medicaid has not been seamless. Despite written federal guidance, schools have a difficult time meeting the myriad complex reimbursement rules applicable to all Medicaid participating providers. According to federal investigations and congressional hearings, Medicaid payments to schools have sometimes been improper. The President’s FY2007 budget proposal would prohibit federal Medicaid reimbursement for IDEA-related school-based administration and transportation costs. This report will be updated.

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According to the Budget Approach proposed by the German Advisory Council on Global Change (WBGU), allocating CO2 emission rights to countries on an equal per-capita basis would provide an ethically justified response to global climate change. In this paper, we will highlight four normative issues which beset the WBGU’s Budget Approach: (1) the approach’s core principle of distributive justice, the principle of equality, and its associated policy of emissions egalitarianism are much more complex than it initially appears; (2) the “official” rationale for determining the size of the budget should be modified in order to avoid implausible normative assumptions about the imposition of permissible intergenerational risks; (3) the approach heavily relies on trade-offs between justice and feasibility which should be stated more explicitly; and (4) part of the approach’s ethical appeal depends on policy instruments which are “detachable” from the approach’s core principle of distributive justice.

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In the Radiative Atmospheric Divergence Using ARM Mobile Facility GERB and AMMA Stations (RADAGAST) project we calculate the divergence of radiative flux across the atmosphere by comparing fluxes measured at each end of an atmospheric column above Niamey, in the African Sahel region. The combination of broadband flux measurements from geostationary orbit and the deployment for over 12 months of a comprehensive suite of active and passive instrumentation at the surface eliminates a number of sampling issues that could otherwise affect divergence calculations of this sort. However, one sampling issue that challenges the project is the fact that the surface flux data are essentially measurements made at a point, while the top-of-atmosphere values are taken over a solid angle that corresponds to an area at the surface of some 2500 km2. Variability of cloud cover and aerosol loading in the atmosphere mean that the downwelling fluxes, even when averaged over a day, will not be an exact match to the area-averaged value over that larger area, although we might expect that it is an unbiased estimate thereof. The heterogeneity of the surface, for example, fixed variations in albedo, further means that there is a likely systematic difference in the corresponding upwelling fluxes. In this paper we characterize and quantify this spatial sampling problem. We bound the root-mean-square error in the downwelling fluxes by exploiting a second set of surface flux measurements from a site that was run in parallel with the main deployment. The differences in the two sets of fluxes lead us to an upper bound to the sampling uncertainty, and their correlation leads to another which is probably optimistic as it requires certain other conditions to be met. For the upwelling fluxes we use data products from a number of satellite instruments to characterize the relevant heterogeneities and so estimate the systematic effects that arise from the flux measurements having to be taken at a single point. The sampling uncertainties vary with the season, being higher during the monsoon period. We find that the sampling errors for the daily average flux are small for the shortwave irradiance, generally less than 5 W m−2, under relatively clear skies, but these increase to about 10 W m−2 during the monsoon. For the upwelling fluxes, again taking daily averages, systematic errors are of order 10 W m−2 as a result of albedo variability. The uncertainty on the longwave component of the surface radiation budget is smaller than that on the shortwave component, in all conditions, but a bias of 4 W m−2 is calculated to exist in the surface leaving longwave flux.

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One of the most challenging tasks in financial management for large governmental and industrial organizations is Planning and Budgeting (P&B). The processes involved with P&B are cost and time intensive, especially when dealing with uncertainties and budget adjustments during the planning horizon. This work builds on our previous research in which we proposed and evaluated a fuzzy approach that allows optimizing the budget interactively beyond the initial planning stage. In this research we propose an extension that handles financial stress (i.e. drastic budget cuts) occurred during the budget period. This is done by introducing fuzzy stress parameters which are used to re-distribute the budget in order to minimize the negative impact of the financial stress. The benefits and possible issues of this approach are analyzed critically using a real world case study from the Nuremberg Institute of Technology (NIT). Additionally, ongoing and future research directions are presented.

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The data describe the flows of nitrogen between different pools and economic sectors within Denmark. The data are stored in an Excel spreadsheet that is divided into a number of worksheets. The National worksheet contains the national flows of nitrogen for the years 1990 to 2010 (note that for some flows, the data series is not complete for all years). These data underlie the national nitrogen flow figures in the main text of the paper. The remaining worksheets contain the data that underlie the figures presented in the detailed description of nitrogen flows between pools/sectors, that is in the Supplementary Material associated with the paper.

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One of the main problems relief teams face after a natural or man-made disaster is how to plan rural road repair work tasks to take maximum advantage of the limited available financial and human resources. Previous research focused on speeding up repair work or on selecting the location of health centers to minimize transport times for injured citizens. In spite of the good results, this research does not take into account another key factor: survivor accessibility to resources. In this paper we account for the accessibility issue, that is, we maximize the number of survivors that reach the nearest regional center (cities where economic and social activity is concentrated) in a minimum time by planning which rural roads should be repaired given the available financial and human resources. This is a combinatorial problem since the number of connections between cities and regional centers grows exponentially with the problem size, and exact methods are no good for achieving an optimum solution. In order to solve the problem we propose using an Ant Colony System adaptation, which is based on ants? foraging behavior. Ants stochastically build minimal paths to regional centers and decide if damaged roads are repaired on the basis of pheromone levels, accessibility heuristic information and the available budget. The proposed algorithm is illustrated by means of an example regarding the 2010 Haiti earthquake, and its performance is compared with another metaheuristic, GRASP.

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Often described as complex, opaque and unfair, the EU budget financing system is an ‘unfinished journey’. One of the most critical issues is that EU revenue, drawn from the cashbox of national taxation, remains intangible to the general public. The nature of the EU as a union of states and their nationals makes the visibility of EU revenue unavoidable. The political sustainability of a move that would put the legitimacy of EU revenue at the forefront of public discussion will depend on the EU institutions and member states’ ability to demonstrate that EU funds can achieve results that are truly beyond member states’ reach. In this, his third, CEPS book on the EU budget, Gabriele Cipriani assesses the current system of financing the EU budget against the criteria of simplicity, transparency, equity and democratic accountability and offers two possible options for reforming the EU revenue system. He finds that the value-added tax (VAT) is a natural choice for funding the EU budget, through a dedicated EU VAT rate as part of the national VAT and designed as such in fiscal receipts, whose use as a means for raising EU citizens’ awareness could be encouraged already in the current arrangements.

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Includes bibliographical references.