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.

Hybrid political institutions and governability: the budgetary process in Brazil

In this paper we take a close look at some of the particular pathways by which majoritarian and consensual institutions affect governability. We demonstrate that the mix of majoritarian and consensual institutions found within a country can influence these pathways quite dramatically, such that they produce rather different consequences for governability, even when these pathways are relatively similar in nature. Particularly, we focus on the rules governing the relationship between the President and the Legislature, especially the appropriation of amendments proposed by legislators. In some presidential countries, the president possesses a partial veto (or a line-item veto) which allows him/her to approve or strike appropriations, which legislators introduce in amendments. Concentrating on the case of Brazil, we argue and demonstrate that whether or not the president can use this tool to sustain governing majorities (i.e., to increase governability) depends on the kind of amendment introduced by legislators. One kind, individual amendment, is linked to the majoritarian institution of a powerful presidency and therefore helps to increase governability. A second kind, collective amendment, is linked to consensual institutions and actually does not enhance legislative support for the Executive.

The Municipal Budgetary Response to Changing Labor Costs: The Case of San Francisco

"This paper analyzes how expenditures of the city of San Francisco were altered in response to changes in municipal labor costs over the period 1945 through 1976. A hybrid of the "demands" and the "organizational" models of budgeting is used to measure the budgetary response to changes in the relative prices of labor inputs. Descriptive and econometric evidence reveals significant adjustments both among and within departments in reaction to changes in relative labor costs. The empirical evidence demonstrates that the city's budgetary process is guided by simple allocative rules modified by price-responsive adjustments."

Boosting the effects of a curriculum based injury prevention program through a school connectedness intervention : final report to NRMA-ACT Road Safety Trust

Injury is the leading cause of death among young people (AIHW, 2008). A primary contributing factor to injury among adolescents is risk taking behaviour, including road related risks such as risky bicycle and motorcycle use and riding with dangerous or drink-drivers. Injury rates increase dramatically throughout adolescence, at the same time as adolescents are becoming more involved in risk taking behaviour. Also throughout this period, adolescents‟ connectedness to school is decreasing (Monahan, Oesterle & Hawkins, 2010; Whitlock, 2004). School connectedness refers to „the extent to which students feel personally accepted, respected, included, and supported by others in the school‟ (Goodenow, 1993, p. 80), and has been repeatedly shown to be a critical protective factor in adolescent development. For example, school connectedness has been shown to be associated with decreased risk taking behaviour, including violence and alcohol and other drug use (e.g., Resnick et al., 1997), as well as with decreased transport risk taking and vehicle related injuries (Chapman et al., accepted April 2011). This project involved the pilot evaluation of a school connectedness intervention (a professional development program for teachers) to reduce adolescent risk taking behaviour and injury. This intervention has been developed for use as a component of the Skills for Preventing Injury in Youth (SPIY) curriculum based injury prevention program for early adolescents. The objectives of this research were to: 1. Implement a trial School Connectedness intervention (professional development program for teachers) in ACT high schools, and evaluate using comparison high schools. 2. Determine whether the School Connectedness program impacts on adolescent risk taking behaviour and associated injuries (particularly transport risks and injuries). 3. Evaluate the process effectiveness of the School Connectedness program.

Aluekehittämisverkostojen arviointi : Verkostotoimijanäkökulma MAL- ja hyvinvointiverkostoihin aluekehittämisen välineinä

The Finnish regional development system has gone through structural reforms from state centered governed system to multi-actor governance, based on negotiation and cooperation. One of the reforms has been the regional cohesion and competitiveness program (COCO) established in 2010. The aim of the program is to increase competitiveness through all the regions and balance the regional development by supporting networking. The main focus of the program is to improve the methods and tools for regional development. In the program there are seven thematic networks founded around topics seen important national wide. This thesis explores regional development networks and their evaluation COCO:s two thematic networks, Wellbeing and Land use, housing and transportation as examples. The aim of the thesis is to explore the network actors understanding of thematic networks as tools for regional development. In particular, the study focuses on how the actors see the possible network level outcomes and wider effects of the networking activity. In addition, the central themes of the study are the prerequisite for successful network processes and improvement of the network process effectiveness by evaluation. The research material in this study consist the interviews of the network coordinators and national and regional actors participating in the network activities. The interviews were conducted in spring 2011. Based on the research results, the networks act on national regional and network level and across them. The cooperation is based on official and unofficial relations. The structure of the networks seemed to be self-organizing and controlled at the same time. The structural elements were found to set the framework for the network process and evaluation. According to the results, the networks enabled the more effective operation of the national development system, support of the regions and political lobbying. For the regions the networks offered support for areal development, new resources and possibility to influence national discourse. As conclusion, the role of the network was to disseminate information, create possibilities for collaboration and execute projects and studies and to effect on national policy making. These factors determined the effectiveness of the networks. However, because different regions were satisfied with different network level outcomes, the utilization of the networks in the regions should be evaluated by their own objectives. Resources, motivation, competence and perceptions of the effects were found to affect the successful implementation of the network process and cooperation in networks. Some network level obstacles could be overcome with coordination, but the challenge was the ability and motivation of the areas to utilize the networks as resources and see them as part of the comprehensive development agenda. Thus, the development should focus on how to increase awareness on how to improve regional cooperation processes and how multiple regional actors could enhance their working by utilizing the networks.

Programa cheque-cidadão: avaliação e responsabilidade social do Tribunal de Contas do Estado do Rio de Janeiro

No Brasil, na última década, vários programas de transferência de renda foram implantados, mas os níveis de pobreza não têm diminuído na mesma proporção do aporte de recursos investidos nos programas. Verifica-se, especialmente, a falta de coordenação entre poderes governamentais, entre órgãos gestores, financiadores e executores de políticas públicas. O programa Cheque Cidadão, dado ao grande volume de recursos distribuídos e à participação de instituições religiosas na seleção e distribuição de benefícios, foi objeto de inspeção realizada pelo Tribunal de Contas do Estado do Rio de Janeiro (TCERJ), em Campos dos Goytacazes em setembro de 2004. No ano de 2002, foi tema de pesquisa realizada pelo Instituto de Estudo do Trabalho e Sociedade (IETS), que visava conhecer o programa em seus processos e impacto junto ao público beneficiário. Este trabalho visa à contextualização destes dois eventos nos paradigmas da Nova Gestão Pública (NGP) com indicadores de desempenho de eficiência, eficácia, efetividade e eqüidade, esperando inserir o TCE-RJ no campo das Auditorias Operacionais, e favorecendo a avaliação de políticas públicas como uma forma de contribuição para corresponder à crescente demanda social por um governo orientado para resultados.

Sistema orçamentário para bancos de desenvolvimento

O objetivo principal deste trabalho consiste em documentar o Sistema Orçamentário do Banco Nacional de Desenvolvimento Econômico e Social - BNDES - e do Banco de Desenvolvimento de Minas Gerais - BDMG - verificando: a) Quais são as principais vantagens do orçamento para esses bancos? b} Quais são as principais limitações do orçamento para esses bancos? c ) Qual é a relação existente entre a estrutura organizacional e o processo orçamentário? d) Qual é o processo de elaboração e acompanhamento do orçamento nesses bancos? e) Quais são as funções do orçamento nesses bancos? Existe conflito entre elas? O estudo foi realizado à luz dos fundamentos teóricos existentes na literatura sobre orçamento, tendo sido pesquisadas obras de autores nacionais e estrangeiros, o que possibilitou a construção de um quadros de referência que norteou a (Cap. II). A metodologia adotada é a de estudo de casos e se encontra evidenciada no Cap. III. Os dados necessários à descrição dos casos estudados (Cap. IV e Cap. V), foram obtidos de duas formas: a) aplicação de questionário contendo questões na sua maioria abertas e b) análise de documentos. Baseado nos resultados obtidos no trabalho de campo, pode-se analisar os sistemas orçamentários dos bancos de desenvolvimento pesquisados, sem perder de vista as sugestões dos autores cujas obras foram consultadas, que nos permitiu chegar a importantes conclusões (Cap.VI) de que, em termos gerais, os sistemas orçamentários dos bancos em questão, projetados com base na sua nova estrutura organizacional, se assemelham com os sistemas orçamentários sugeridos nos modelos normativos encontrados na literatura pesquisada.

Planejamento financeiro: levantamento de casos na indústria cinematográfica

Este estudo exploratório teve como objetivo investigar os principais mecanismos de gestão utilizados no planejamento na indústria cinematográfica. Para tanto, foi realizado um estudo de casos múltiplos, envolvendo quatro produtoras cinematográficas, das quais três estão localizadas no estado do Rio de Janeiro e uma em São Paulo. Os dados foram obtidos a partir de entrevistas focalizadas com profissionais dessas quatro empresas. Os casos foram analisados sob à luz de teorias sobre planejamento e controle em ambientes incertos e nas indústrias culturais. Os resultados indicam que o orçamento e controle dos filmes é feito de forma rigorosa. Todas as produtoras efetuam revisões orçamentárias durante a produção dos filmes. A maior incerteza relatada por todas as empresas foi a estimativa da receita e para isso, duas produtoras indicaram o uso de cenários para auxiliá-los nesta tarefa. Além disso, duas produtoras relataram a elaboração de carteiras de projetos a fim de reduzir o risco das produções. Por fim, um caso especificamente trouxe um elemento novo em relação aos demais casos ao incluir sócio em busca de investimento de risco na composição acionária do filme. Este modelo de negócio acarretou orçamentos em patamares menores do que nos demais casos.

Redução de desperdícios no serviço de atendimento ao consumidor: estudo de caso do orçamento base zero em uma empresa de linha branca

The self-evaluation is increasingly necessary in a competitive environment, and a way for companies to self-evaluate is through your budget. Knowing the importance of this budgetary process, this study aimed to observe and analyze the developing process of a zero-based budgeting (ZBB) highlighting its best practices and difficulties and propose recommendations for other companies in general. This goal was achieved through a case study in an area responsible for the budgeting process in the customer services department from a white-goods company. Also was required to review the literature regarding the customer services area, waste reduction, cost management, budgets in general and the zero-based budgeting. After reviewing the literature and the study, we can highlight good practices and difficulties observed in the studied company, and also propose recommendations on how to develop a zero-based budget and evidence what plans, analyzes and justifications are essential in a good budget process execution

Wearable Computing und RFID in Produktion und Logistik – Ansätze zur bereichsübergreifenden Nutzung digitaler Informationen

Die voranschreitende Entwicklung von Konzepten und Systemen zur Nutzung digitaler Informationen im industriellen Umfeld eröffnet verschiedenste Möglichkeiten zur Optimierung der Informationsverarbeitung und damit der Prozesseffektivität und -effizienz. Werden die relevanten Daten zu Produkten oder Prozessen jedoch lediglich in digitaler Form zur Verfügung gestellt, fällt ein Eingriff des Menschen in die virtuelle Welt immer schwerer. Auf Grundlage dessen wird am Beispiel der RFIDTechnologie dargestellt, inwiefern digitale Informationen durch die Verwendung von in den Arbeitsablauf integrierten Systemen für den Menschen nutzbar werden. Durch die Entwicklung eines Systems zur papierlosen Produktion und Logistik werden exemplarisch Einsatzszenarien zur Unterstützung des Mitarbeiters in Montageprozessen sowie zur Vermeidung von Fehlern in der Kommissionierung aufgezeigt. Dazu findet neben einer am Kopf getragenen Datenbrille zur Visualisierung der Informationen ein mobiles RFID-Lesegerät Anwendung, mit Hilfe dessen die digitalen Transponderdaten ohne zusätzlichen Aufwand für den Anwender genutzt werden können.

El color en las aceitunas negras naturales de mesa : nueva técnica de mensura digitalizada para optimizar el método de oscurecimiento natural

Se aplicó un nuevo método para la evaluación objetiva del color en aceitunas de mesa, basado en el análisis de la intensidad de reflexión de cada uno de los colores primarios que componen la luz blanca (rojo, verde y azul), según las longitudes de onda del Sistema RGB. Se trabajó con programas informáticos para el análisis de imágenes digitales color tipo BMP de 24 bits. Este trabajo proporciona mayor información sobre el pardeamiento de las aceitunas naturales en salmuera, lo que sería muy útil para incrementar la efectividad del proceso. El método propuesto es rápido y no destructivo, prometiendo ser muy práctico ya que permite que una misma muestra pueda ser evaluada en el tiempo. Se investigaron los cambios de color en aceitunas elaboradas naturalmente, con diferentes grados de madurez (pintas, rojas y negras) y a diferentes valores de pH (3,6 - 4,0 - 4,5), expuestas al aire durante períodos crecientes de tiempo. Se cuantificó el grado de oscurecimiento a través de Índices de Intensidad de Reflexión. La evolución del índice de reflexión en función del tiempo generó una curva polinomial de 4° grado que reveló el comportamiento sigmoidal del fenómeno de pardeamiento enzimático, con la máxima correlación a las 8 horas de aireación. Esta función permitiría predecir el fenómeno de pardeamiento en las aceitunas negras y representa una medición objetiva del grado relativo de pardeamiento. La evolución del color rojo (λ = 700,0 nm) exhibió la mayor correlación con el proceso de pardeamiento. Las aceitunas rojas naturales a pH 4,5 presentaron óptimo pardeamiento. El espectro de reflexión para el color azul (λ = 435,8 nm) se sugiere como medida de la actividad de la enzima PPO (polifenoloxidasa).

Avaliação da contaminação microbiológica de drogas vegetais e potencial descontaminação por plasma

A qualidade, eficácia e segurança no emprego de drogas vegetais dependem, entre outras questões, de sua qualidade sanitária. Sua origem e manuseio, em condições no geral inadequadas, propiciam biocarga elevada e abrangente, o que implica riscos para saúde. O presente trabalho objetivou conhecimento da microbiota das plantas estudadas e o desenvolvimento de estudos de sua descontaminação por plasma, tendo-se analisado os parâmetros físicos que influenciaram este processo. O projeto possibilitou a descontaminação de drogas vegetais com alta carga microbiana. Estudou-se a alcachofra (Cynara scolymus L.), camomila (Chamomilla recutita (L.) Rauschert.), ginco (Ginkgo biloba L.) e guaraná (Paullinia cupana Kunth), adotando parâmetros de processo que alegadamente permitem a integridade dos princípios ativos termossensíveis. Para isso, foi empregado reator disponível no Laboratório de Sistemas Integráveis, pertecente à Escola Politécnica da Universidade de São Paulo, em sistema com acoplamento capacitivo modo RIE (Reactive Ion Etching). Neste sistema, trabalhou-se com oxigênio adicionado de peróxido de hidrogênio. Todos os processos de descontaminação foram desenvolvidos a temperatura ambiente, sob diferentes parâmetros físicos complementares. A eficácia do processo foi investigada, empregando-se contagem de microrganismos heterotróficos, assim como pesquisa de indicadores de patogênicos (Staphylococcus aureus, Pseudomonas aeruginosa, Salmonella spp, Escherichia coli). As avaliações microbiológicas, quantitativas e qualitativas, assim como os estudos decorrentes dos dados obtidos, foram desenvolvidos no Laboratório de Controle Biológico da Faculdade de Ciências Farmacêuticas - USP. Os resultados obtidos após a descontaminação por plasma de oxigênio (100%), a potência de 150 W, evidenciaram redução de até 4 ciclos de aeróbicos totais. No processo por plasma peróxido de hidrogênio (20%) e oxigênio (80%), a uma potência de 150 W, observou-se a redução de até 4 ciclos log de aeróbios totais para as drogas vegetais deste estudo. A presença de substâncias químicas complexas da camomila, que contêm óleo volátil, flavonóides, aminoácidos, ácidos graxos, sais minerais, cumarinas, mucilagens e ácidos orgânicos, interferem no processo por plasma provavelmente em decorrência de a mucilagem formar um filme protetor, impedindo a difusão gasosa em ambos os processos por plasma. Assim, não só a camomila mas também o guaraná, com biocargas iniciais respectivamente de 6,6x106 UFC/g e 2,7x106 UFC/g, mantiveram-se com níveis de contaminação da mesma ordem de grandeza, após os desafios com plasma. A contagem bacteriana da alcachofra (fornecedor B), que foi submetida ao processo de descontaminação através do plasma O2 (100%), (potência de 150 W, pressão de 100 mTorr e vazão de 200 sccm), sofreu redução de dez vezes, independentemente do tempo do processo. Possivelmente este resultado, que aparenta inconsistência, decorre da ação apenas superficial do plasma. A descontaminação por processo de plasma de oxigênio e de peróxido de hidrogênio para a alcachofra (fornecedor B) não foi eficaz, devido à predominância de elementos lignificados. As amostras de alcachofra (fornecedor C), com baixa percentagem de vasos de xilema lignificados e fibras lignificadas evidenciaram a maior eficácia do processo por plasma, pois possibilitou grande difusão gasosa sobre as amostras. O estudo permitiu ainda concluir que à aplicabilidade do plasma na descontaminação de drogas vegetais depende da resistência dos microrganismos, mas igualmente das características da planta, sejam aquelas de natureza morfoanatômica, enzimática ou química. Estudos específicos devem ser desenvolvidos para cada situação.

The Budget of the European Union. IES WORKING PAPER 4/2010

This paper first provides a short history of the European budget, focusing on the development of the EU’s “own resources”. It then elaborates on the fundamental changes to the financial system and the budgetary procedure that the Treaty of Lisbon introduced. It is posited that with the amendments the budgetary process has lost clarity. Whilst the multiannual framework may provide for long-term stability, it stands in contradiction to a central principle of parliamentary democracy: annual budgets. The EU’s search for a fair and transparent budgetary system has not yet come to full fruition. Europe needs a fairer and more transparent system. Since the Luxembourg agreement of 1970, the Union has not done anything with the VAT as own resources. The VAT is related to the welfare standards and developments in the Member States. A fixed share of this indirect tax could form the base of a long term financing plan for the general EU budget.

An analysis of the traffic safety system. 1975. Final report.

National Highway Traffic Safety Administration, Washington, D.C.

Participative Budgeting and Participant Motivation: A Review of the Literature

In their discussion - Participative Budgeting and Participant Motivation: A Review of the Literature - by Frederick J. Demicco, Assistant Professor, School of Hotel, Restaurant and Institutional Management, The Pennsylvania State University and Steven J. Dempsey, Fulton F. Galer, Martin Baker, Graduate Assistants, College of Business at Virginia Polytechnic Institute and State University, the authors initially observe: “In recent years behavioral literature has stressed the importance of participation In goal-setting by those most directly affected by those goals. The common postulate is that greater participation by employees in the various management functions, especially the planning function, will lead to improved motivation, performance, coordination, and functional behavior. The authors analyze this postulate as it relates to the budgeting process and discuss whether or not participative budgeting has a significant positive impact on the motivations of budget participants.” In defining the concept of budgeting, the authors offer: “Budgeting is usually viewed as encompassing the preparation and adoption of a detailed financial operating plan…” In furthering that statement they also furnish that budgeting’s focus is to influence, in a positive way, how managers plan and coordinate the activities of a property in a way that will enhance their own performance. In essence, framing an organization within its described boundaries, and realizing its established goals. The authors will have you know, to control budget is to control operations. What kind of parallels can be drawn between the technical methods and procedures of budgeting, and managerial behavior? “In an effort to answer this question, Ronen and Livingstone have suggested that a fourth objective of budgeting exists, that of motivation,” say the authors with attribution. “The managerial function of motivation is manipulative in nature.” Demicco, Dempsey, Galer, and Baker attempt to quantify motivation as a psychological premise using the expectancy theory, which encompasses empirical support, intuitive appeal, and ease of application to the budgetary process. They also present you with House's Path-Goal model; essentially a mathematics type formula designed to gauge motivation. You really need to see this. The views of Argyris are also explored in particular detail. Although, the Argyris study was primarily aimed at manufacturing firms, and the effects on line-supervisors of the manufacturing budgets which were used to control and evaluate their performance, its application is relevant to the hospitality industry. As the title suggests, other notables in the field of behavioral motivation theory, and participation are also referenced. “Behavioral theory has been moving away from models of purported general applicability toward contingency models that are suited for particular situations,” say the authors in closing. “It is conceivable that some time in the future, contingency models will make possible the tailoring of budget strategies to individual budget holder personalities.”