Efficient interactive budget planning and adjusting under financial stress

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.

Prudent Budget Planning and Budgetary Process Effectiveness: The Canadian Federal Government’s Experience (Working Paper 47)

In 1994, the Liberal government introduced a structured approach to prudent budgeting to provide the fiscal discipline needed to meet its debt reduction targets in which explicit prudence factors were introduced into the fiscal framework to reduce the amount of fiscal flexibility available for allocation in each annual budget. Although that framework was successful in contributing to the elimination of persistent budgetary deficits, this paper advances three linked arguments: • that additional but undisclosed prudence factors were also introduced into the fiscal framework to attenuate the political risk of missing budget targets; • that these undisclosed prudence factors are one cause of a number of unintended budgetary outcomes that put the effectiveness of the budgetary process at risk; and • that there is nothing inherently politically partisan about the Liberal’s approach to prudent budget planning and, changes to terminology and display notwithstanding, the present Conservative government has continued to apply most elements of that framework in its budgets. Moving from a single-year budget target to one that is expressed as a cumulative total over the election cycle is discussed as one option that would help preserve the merits of prudent budgeting.

The Canadian Federal Government’s Experience with Prudent Budget Planning (Working Paper 42)

The Liberal government made three significant changes to the budget process during the twelve years that it held office (from 1993 to the election call in the winter of 2005). The first of these changes was the formal introduction of prudent budget planning. The second was a focus on reallocation, beginning with its 1994 Program Review initiative, followed by a series of other measures. The third was the introduction for fiscal 2003-04 of a full accrual basis for the budget (though not, it should be noted, full accrual budgeting) and for the Public Accounts. This paper focuses predominantly on the first of these changes and examines its impact on the government’s budget and expenditure management decision-making processes.

President Budget Town Hall Meeting May 2, 2012

Budget Town Hall Meeting with FIU President Mark B. Rosenberg on May 2,2012 held at the MARC Pavillion at Modesto A. Maidique Campus

President's Budget Town Hall Meeting May 19, 2011

President's Budget Town Hall Meeting, held on May 19,2011 at Biscayne Bay Campus, Florida International University, featuring FIU President Mark B. Rosenberg.

Sístoles e diástoles no financiamento da saúde em Minas Gerais:período pós-Constituição de 1989

Esta tese tem como objeto o estudo do financiamento da saúde pública no Estado de Minas Gerais, no período compreendido entra a promulgação da Constituição mineira, em 21 de setembro de 1989, e o ano de 2005. Seu texto analisa também o financiamento da saúde pública no federalismo trino, em Minas Gerais, e, diferentes momentos de vinculação constitucional: na vigência do ordenamento constitucional determinado pelo 1 do art. 158 da Constituição estadual de 19989 e na vigência da Emenda n 29, de 13 de setembro de 2000, da Constituição da República. A presente tese constrói a série histórica de 1989 a 2005, com os valores do gasto em saúde pelo Estado de Minas Gerais, a partir dos Balanços Gerais do Estado. Através desses dados, comprova-se que a aplicação de recursos em ações e serviços públicos de saúde não se elevou com a vigência da EC-29, ao contrário, constatamos uma diminuição do aporte realizado em 2005 quando comparado ao valor aplicado em 1995 (15,62%). A construção da série histórica de gastos municipais em saúde total despendido pelo conjunto dos 853 municípios mineiros no período 1996-2005, demonstra que Minas Gerais no período analisado o aporte dos governos locais e, na média anual expressa em real de 2005 (13,22%), menor no quinquênio 2000-2005 do que no quadriênio 1996-1999 que antecede a vigência da EC-29. Este estudo pioneiro, já que o Siops disponibiliza dados municipais até o primeiro semestre de 2003, recomenda a necessidade de verificação em outros estados, pois em Minas Gerais a EC-29 se revela ferramenta incapaz de garantir maiores aportes ao financiamento das ações e serviços públicos de saúde. Verificamos, também que, nos últimos quatro anos, há coerência entre as quatro leis que formam o arcabouço do planejamento orçamentário (PMDI, PPAG, LDOs, LOAs) e os respectivos Balanços Gerais do Estado, mas o Fundo Estadual de Saúde FES não é a unidade orçamentária que realiza a maior parte dos gastos na função saúde.

G. Ernest Wright Papers, 1957-1972

This collection primarily contains correspondence from Wright’s years as president of ASOR. Material dates as far back as 1957, and proceed into the early 1970’s. Some of Wright’s more notable correspondents include William F. Albright, A. Henry Detweiler, Paul W. Lapp, William Reed, and Dean Seiler. Subject-specific correspondence includes records of expenditures, budget planning, corporate memberships, and the Jerusalem School.

Ampliação dos hospitais privados na cidade de São Paulo: uma estratégia ou uma aposta?

Gestão ética, socioambiental e de saúde

Planejamento orçamentário empresarial de indústrias do Distrito Industrial I de Bauru

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Sistemas de gestión de puentes : optimización de estrategias de mantenimiento : implementación en redes locales de carreteras

En la actualidad, y en consonancia con la tendencia de “sostenibilidad” extendida a todos los campos y parcelas de la ciencia, nos encontramos con un área de estudio basado en la problemática del inevitable deterioro de las estructuras existentes, y la gestión de las acciones a realizar para mantener las condiciones de servicio de los puentes y prolongar su vida útil. Tal y como se comienza a ver en las inversiones en los países avanzados, con una larga tradición en el desarrollo de sus infraestructuras, se muestra claramente el nuevo marco al que nos dirigimos. Las nuevas tendencias van encaminadas cada vez más a la conservación y mantenimiento, reduciéndose las partidas presupuestarias destinadas a nuevas actuaciones, debido a la completa vertebración territorial que se ha ido instaurando en estos países, entre los que España se encuentra. Este nutrido patrimonio de infraestructuras viarias, que cuentan a su vez con un importante número de estructuras, hacen necesarias las labores de gestión y mantenimiento de los puentes integrantes en las mismas. Bajo estas premisas, la tesis aborda el estado de desarrollo de la implementación de los sistemas de gestión de puentes, las tendencias actuales e identificación de campos por desarrollar, así como la aplicación específica a redes de carreteras de escasos recursos, más allá de la Red Estatal. Además de analizar las diversas metodologías de formación de inventarios, realización de inspecciones y evaluación del estado de puentes, se ha enfocado, como principal objetivo, el desarrollo de un sistema específico de predicción del deterioro y ayuda a la toma de decisiones. Este sistema, adicionalmente a la configuración tradicional de criterios de formación de bases de datos de estructuras e inspecciones, plantea, de forma justificada, la clasificación relativa al conjunto de la red gestionada, según su estado de condición. Eso permite, mediante técnicas de optimización, la correcta toma de decisiones a los técnicos encargados de la gestión de la red. Dentro de los diversos métodos de evaluación de la predicción de evolución del deterioro de cada puente, se plantea la utilización de un método bilineal simplificado envolvente del ajuste empírico realizado y de los modelos markovianos como la solución más efectiva para abordar el análisis de la predicción de la propagación del daño. Todo ello explotando la campaña experimenta realizada que, a partir de una serie de “fotografías técnicas” del estado de la red de puentes gestionados obtenidas mediante las inspecciones realizadas, es capaz de mejorar el proceso habitual de toma de decisiones. Toda la base teórica reflejada en el documento, se ve complementada mediante la implementación de un Sistema de Gestión de Puentes (SGP) específico, adaptado según las necesidades y limitaciones de la administración a la que se ha aplicado, en concreto, la Dirección General de Carreteras de la Junta de Comunidades de Castilla-La Mancha, para una muestra representativa del conjunto de puentes de la red de la provincia de Albacete, partiendo de una situación en la que no existe, actualmente, un sistema formal de gestión de puentes. Tras un meditado análisis del estado del arte dentro de los Capítulos 2 y 3, se plantea un modelo de predicción del deterioro dentro del Capítulo 4 “Modelo de Predicción del Deterioro”. De la misma manera, para la resolución del problema de optimización, se justifica la utilización de un novedoso sistema de optimización secuencial elegido dentro del Capítulo 5, los “Algoritmos Evolutivos”, en sus diferentes variantes, como la herramienta matemática más correcta para distribuir adecuadamente los recursos económicos dedicados a mantenimiento y conservación de los que esta administración pueda disponer en sus partidas de presupuesto a medio plazo. En el Capítulo 6, y en diversos Anexos al presente documento, se muestran los datos y resultados obtenidos de la aplicación específica desarrollada para la red local analizada, utilizando el modelo de deterioro y optimización secuencial, que garantiza la correcta asignación de los escasos recursos de los que disponen las redes autonómicas en España. Se plantea con especial interés la implantación de estos sistemas en la red secundaria española, debido a que reciben en los últimos tiempos una mayor responsabilidad de gestión, con recursos cada vez más limitados. Finalmente, en el Capítulo 7, se plantean una serie de conclusiones que nos hacen reflexionar de la necesidad de comenzar a pasar, en materia de gestión de infraestructuras, de los estudios teóricos y los congresos, hacia la aplicación y la práctica, con un planteamiento que nos debe llevar a cambios importantes en la forma de concebir la labor del ingeniero y las enseñanzas que se imparten en las escuelas. También se enumeran las aportaciones originales que plantea el documento frente al actual estado del arte. Se plantean, de la misma manera, las líneas de investigación en materia de Sistemas de Gestión de Puentes que pueden ayudar a refinar y mejorar los actuales sistemas utilizados. In line with the development of "sustainability" extended to all fields of science, we are faced with the inevitable and ongoing deterioration of existing structures, leading nowadays to the necessary management of maintaining the service conditions and life time extension of bridges. As per the increased amounts of money that can be observed being spent in the countries with an extensive and strong tradition in the development of their infrastructure, the trend can be clearly recognized. The new tendencies turn more and more towards conservation and maintenance, reducing programmed expenses for new construction activities, in line with the already wellestablished territorial structures, as is the case for Spain. This significant heritage of established road infrastructure, consequently containing a vast number of structures, imminently lead to necessary management and maintenance of the including bridges. Under these conditions, this thesis focusses on the status of the development of the management implementation for bridges, current trends, and identifying areas for further development. This also includes the specific application to road networks with limited resources, beyond the national highways. In addition to analyzing the various training methodologies, inventory inspections and condition assessments of bridges, the main objective has been the development of a specific methodology. This methodology, in addition to the traditional system of structure and inspection database training criteria, sustains the classification for the entire road network, according to their condition. This allows, through optimization techniques, for the correct decision making by the technical managers of the network. Among the various methods for assessing the evolution forecast of deterioration of each bridge, a simplified bilinear envelope adjustment made empirical method and Markov models as the most effective solution to address the analysis of predicting the spread of damage, arising from a "technical snapshot" obtained through inspections of the condition of the bridges included in the investigated network. All theoretical basis reflected in the document, is completed by implementing a specific Bridges Management System (BMS), adapted according to the needs and limitations of the authorities for which it has been applied, being in this case particularly the General Highways Directorate of the autonomous region of Castilla-La Mancha, for a representative sample of all bridges in the network in the province of Albacete, starting from a situation where there is currently no formal bridge management system. After an analysis of the state of the art in Chapters 2 and 3, a new deterioration prediction model is developed in Chapter 4, "Deterioration Prediction Model". In the same way, to solve the optimization problem is proposed the use of a singular system of sequential optimization elected under Chapter 5, the "Evolutionary Algorithms", the most suitable mathematical tool to adequately distribute the economic resources for maintenance and conservation for mid-term budget planning. In Chapter 6, and in the various appendices, data and results are presented of the developed application for the analyzed local network, from the optimization model, which guarantees the correct allocation of scarce resources at the disposal of authorities responsible for the regional networks in Spain. The implementation of these systems is witnessed with particular interest for the Spanish secondary network, because of the increasing management responsibility, with decreasing resources. Chapter 7 presents a series of conclusions that triggers to reconsider shifting from theoretical studies and conferences towards a practical implementation, considering how to properly conceive the engineering input and the related education. The original contributions of the document are also listed. In the same way, the research on the Bridges Management System can help evaluating and improving the used systematics.

Digest of agricultural legislation enacted during the ... Congress, ... session.

Description based on: 91st Congress, 1st session (Jan. 3-Dec. 23, 1969); title from cover.

An inventory of growth and resource conservation activity in Illinois /

Includes bibliographical references.

What is the Future of Strategic Management?

The history of planning and creating strategies has a past of over half a century. Throughout this lifetime period we have witnessed both the evolution of theory and practice. The MBA study books in the last-third of the 20th century have with predilection exhibited this very process as a complex of monetary centered budget planning, forecast-based planning, strategic planning and strategic management. There might be a controversy existing about the naming, characteristics and timing of these different sections but there is an accordance that the changes that we have taken place in the last decade as a whole without a doubt can be derived from these very changes in the business environment or in some outstanding cases (like 9/11) they can be acknowledged as the ability of corporate foreseeing and the ability to adapt to the vision of the future. The main purposes of the research is to provide a summarized picture about the changing process of this procedure during last decades as far as the planning and creating strategies are concerned and also their milestones and periods. Try to explore and systemize the very aspects of these changes. The happenings of the first decade of the new millennium are outstandingly interesting if we consider their real effect on the theory and practice of strategic management. Let us remember the euphoria around the year 2000, the predictions of „new technologies”, „new economy”, „new organization” and „new leadership”. We have implied before on the destruction of the twin towers of the World Trade Center which meant a new era, a new quality of international terrorism and its consequences (Afghanistan, Iraq). But the „product” of this decade is the strategic aim that companies focus on, which is the social responsibility regarding the unavoidance of the effects of climate change on the long run. During the research the big question has risen concerning how did the science of strategic management do as far as the predictions of the global monetary and economic crisis are concerned? And also its solutions this very science has to offer in order to handle and get over the crisis. Does it conclude from the answers given to the questions that a change in paradigms are necessary, a new quality is needed or may be we have come to a new crossroad of the development process that will take over strategic management? (...)

Os rumos do fundo público no capitalismo contemporâneo: uma análise sobre o financiamento da Política de saúde no estado do Rio Grande do Norte

This work analizes the financing of Health Policies on the state of Rio Grande Do Norte, starting at the presumption that SUS is “Bombarded” by fiscal ajustments, as a neoliberal strategy to face capital crises.The trafectory of the financing of SUS demands the comprehension of two principles which are, in essence, contradictory: the “principle of universatility”, which is caracterized by the uncompromising defence of the fundaments of the Sanitary Reform, and the “principle of containment of social costs”, articulating the macroeconomic policy that has being developed in Brazil since the 1990s and which substantiantes itself on the 2000s.This last defends the reduction of the social costs, the maintanance of primary surplus and the privatization of public social services. Considering these determinations, the objective of this research constitues in bringing a critical reflection sorrounding the financing of the Health Policies on the state of Rio Grande do Norte, on the period from 2004 to 2012.Starting from a bibliografic and documentary research, it sought out to analyze the budget planning forseen on the Budget Guideline Law (LDO) and on the Multiannual Plans (PPA), investigating the reports of the Court of Auditors of the State of RN and gathering information about expenses with health, available on the System of Information About Public Budgeting in Health (SIOPS).The Analises of the data obtained, in light of the theoretic referece chosen, reveals trends in the public budget setting for health on the State of Rio Grande do Norte, which are: a tiny share of investment expenditure on health, when compared to other expenses, the amount used in daily fees and advertising; the high expense in personnel expenses, especially for hiring medical cooperatives;the strong dependence of the state on revenue transferences from the Union; the aplication of resources in actions of other nature considered as health, in exemple of the expenditures undertaken by the budgeting unit Supplying Center S/A (CEASA) on the function of health and subfunction of prophylactic and therapeutic and on the Popular Pharmacy program. Since 2006, expenses refering to Regime Security Servers (RPPA) on the area of health also have being considered as public actions and services in health for constitutional limit ends, beyond the inconsistencies on the PPAs with the actions performed efectively.