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Annual Budgets (annual + budget)
Selected AbstractsAn exploratory study of operational reasons to budgetACCOUNTING & FINANCE, Issue 4 2009Prabhu Sivabalan M00 Abstract Budgets are used widely but criticized, mainly for performance evaluation reasons. We find that organizations regard budgets as more important for planning and control than evaluation, thus proposing a rationale for their continued use irrespective of evaluation-based criticisms. This finding is also important, because most extant budget research focuses on evaluation, suggesting a potential disconnect between budget research and practice. We also find that rolling forecasts are used in tandem with the annual budget in most organizations, and for the same reasons. This was unexpected, as coexistence suggests their adoption for different reasons. [source] The Israeli Model for Managing The National List of Health Services in an Era of Limited ResourcesLAW & POLICY, Issue 2 2002Segev Shani In order to attain financial stability, equality, and quality of care, Israel placed its basic health insurance system under strict government regulation in the National Health Insurance Act (NHIA) of 1994. The act creates the National List of Health Services (NLHS), which outlines the minimal health services (including drugs and medical devices) that the four pre,exiting Sick Funds must supply to their members free of charge or for a relatively small defined co,payment This article analyzes the mechanisms that update the NLHS to ensure the quality of health services provided to all citizens with respect to the constant developments in health technologies both for medical procedures and diagnosis, and for drugs. The article's main conclusion is that Israel offers a unique model for explicit rationing. The process of updating the list of services leads to clear decision making at a national level, one which offers new technologies to all citizens by public funding each year within the limits of an allocated and defined budget. However, the Israeli model is far from perfect, especially as the act does not establish a defined mechanism for allocating an annual budget for updating the list. Therefore, the act cannot assure a health care system with the stability and certainty it requires. [source] Organizational realignment case study: Adding value by analyzing performancePERFORMANCE IMPROVEMENT, Issue 6 2010Aaron U. Bolin CPT The U.S. Navy is a global organization with an annual budget in excess of $140 billion and employs roughly 330, 000 sailors. A multilevel adaptation of the human performance model was applied to look across organizations for functional areas where efficiencies could be gained by standardizing business practices and cooperating across organizational boundaries. The resulting 17-to-1 return on investment is attributed to the process of working through the model with a team of executive stakeholders. [source] Doing harm reduction better: syringe exchange in the United StatesADDICTION, Issue 9 2009Don C. Des Jarlais ABSTRACT Objective To trace the growth of syringe exchange programs (SEPs) in the United States since 1994,95 and assess the current state of SEPs. Methods Annual surveys of US SEPs known to North American Syringe Exchange Network (NASEN). Surveys mailed to executive directors with follow-up interviews by telephone and/or e-mail. Response rates have varied between 70% and 88% since surveys were initiated in 1996. Results The numbers of programs known to NASEN have increased from 68 in 1994,95 to 186 in 2007. Among programs participating in the survey, numbers of syringes exchanged have increased from 8.0 million per year to 29.5 million per year, total annual budgets have increased from $6.3 to $19.6 million and public funding (from state and local governments) has increased from $3.9 to $14.4 million. In 2007, 89% of programs permitted secondary exchange and 76% encouraged it. Condoms, referrals to substance abuse treatment, human immunodeficiency virus (HIV), hepatitis C virus (HCV), hepatitis B virus (HBV) counseling and testing and naloxone for overdose were among the most commonly provided services in addition to basic syringe exchange. Each of these services was provided by 40% or more of SEPs in 2007. Conclusions While syringe exchange has remained controversial in the United States, there has been very substantial growth in numbers of programs, syringes exchange and program budgets. Utilizing secondary exchange to reach large numbers of injecting drug users and utilizing SEPs as a new platform for providing health and social services beyond basic syringe exchange have been the two major organizational strategies in the growth of SEPs in the United States. [source] Ecosystem,atmosphere exchange of CH4 and N2O and ecosystem respiration in wetlands in the Sanjiang Plain, Northeastern ChinaGLOBAL CHANGE BIOLOGY, Issue 3 2009CHANGCHUN SONG Abstract Natural wetlands are critically important to global change because of their role in modulating atmospheric concentrations of CO2, CH4, and N2O. One 4-year continuous observation was conducted to examine the exchanges of CH4 and N2O between three wetland ecosystems and the atmosphere as well as the ecosystem respiration in the Sanjiang Plain in Northeastern China. From 2002 to 2005, the mean annual budgets of CH4 and N2O, and ecosystem respiration were 39.40 ± 6.99 g C m,2 yr,1, 0.124 ± 0.05 g N m,2 yr,1, and 513.55 ± 8.58 g C m,2 yr,1 for permanently inundated wetland; 4.36 ± 1.79 g C m,2 yr,1, 0.11 ± 0.12 g N m,2 yr,1, and 880.50 ± 71.72 g C m,2 yr,1 for seasonally inundated wetland; and 0.21 ± 0.1 g C m,2 yr,1, 0.28 ± 0.11 g N m,2 yr,1, and 1212.83 ± 191.98 g C m,2 yr,1 for shrub swamp. The substantial interannual variation of gas fluxes was due to the significant climatic variability which underscores the importance of long-term continuous observations. The apparent seasonal pattern of gas emissions associated with a significant relationship of gas fluxes to air temperature implied the potential effect of global warming on greenhouse gas emissions from natural wetlands. The budgets of CH4 and N2O fluxes and ecosystem respiration were highly variable among three wetland types, which suggest the uncertainties in previous studies in which all kinds of natural wetlands were treated as one or two functional types. New classification of global natural wetlands in more detailed level is highly expected. [source] The impact of storm events on solute exports from a glaciated forested watershed in western New York, USAHYDROLOGICAL PROCESSES, Issue 16 2006S. P. Inamdar Abstract This study analysed the importance of precipitation events from May 2003 to April 2004 on surface water chemistry and solute export from a 696 ha glaciated forested watershed in western New York State, USA. The specific objectives of the study were to determine: (a) the temporal patterns of solutes within individual storm events; (b) the impact of precipitation events on seasonal and annual export budgets; and (c) how solute concentrations and loads varied for precipitation events among seasons as functions of storm intensity and antecedent moisture conditions. Analysis of solute trajectories showed that NH4+, total Al and dissolved organic nitrogen (DON) peaked on the hydrograph rising limb, whereas dissolved organic carbon (DOC) concentrations peaked following the discharge peak. Sulphate and base-cations displayed a dilution pattern with a minimum around peak discharge. End-member mixing analysis showed that throughfall contributions were highest on the rising limb, whereas valley-bottom riparian waters peaked following the discharge peak. The trajectories of NO3, concentrations varied with season, indicating the influence of biotic processes on the generation, and hence flux, of this solute. Storm events had the greatest impact on the annual budgets for NH4+, K+, total dissolved Al, DON and DOC. Storm events during summer had the greatest impact on seasonal solute budgets. Summer events had the highest hourly discharges and high concentrations of solutes. However, NO3, and DOC exports during a spring snowmelt event were considerably more than those observed for large events during other periods of the year. Comparisons among storms showed that season, precipitation amount, and antecedent moisture conditions affected solute concentrations and loads. Concentrations of solutes were elevated for storms that occurred after dry antecedent conditions. Seven of the largest storms accounted for only 15% of the annual discharge, but were responsible for 34%, 19%, 64%, 13%, 39% and 24% of the annual exports of NH4+, K+, Al, NO3,, DON and DOC respectively. These results suggest that the intense and infrequent storms predicted for future climate-change scenarios will likely increase the exports of solutes like DOC, DON, NH4+, Al and K+ from watersheds. Copyright © 2006 John Wiley & Sons, Ltd. [source] Budgets: All bad things must come to an endJOURNAL OF CORPORATE ACCOUNTING & FINANCE, Issue 1 2008Dominic Paniccia Jack Welch, the legendary former General Electric CEO, once said, "The budget is the bane of corporate America." Many people dread preparing annual budgets. Why is the budgeting process broken,and what can we do about it? © 2008 Wiley Periodicals, Inc. [source] | ||||||||||