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5,617 Results Found

  • Article
  • Open Access
2,137 Views
34 Pages

I examine how the association between the current period’s budget variance and the subsequent period’s budget is affected by various governmental monitoring mechanisms. Specifically, I consider the following governance and monitoring mech...

  • Article
  • Open Access
13 Citations
570 Views
11 Pages

Background: Hard-to-heal wounds are associated with high treatment costs and, in Germany, are mostly treated in the outpatient care sector. Wound dressings are the main cost-drivers in venous leg ulcer (VLU) care which prescription is budget-restrict...

  • Article
  • Open Access
4,010 Views
16 Pages

Modelling of the Risk of Budget Variances of Cost Energy Consumption Using Probabilistic Quantification

  • Łukasz Kuźmiński,
  • Zdzisław Kes,
  • Veselin Draskovic,
  • Andrzej Gawlik,
  • Marcin Rabe,
  • Katarzyna Widera,
  • Agnieszka Łopatka and
  • Maciej Śniegowski

5 March 2023

Budgets in organisational units are considered to be traditional management support tools. On the other hand, budgetary control is the essence of control measures, allowing for the increase in the efficiency of an enterprise through appropriate alloc...

  • Article
  • Open Access
2 Citations
1,866 Views
18 Pages

20 April 2025

Government budget management serves as a critical enabler for the development of a green economy and represents an essential pathway to promote sustainable urban development. The government budget delineates the scope and direction of governmental ac...

  • Article
  • Open Access
327 Views
17 Pages

Determinants of the Revenues of the Local Government Budget: Evidence from Panel Data in Vietnam

  • Tien Duc Ngo,
  • Phuong Thi Hoang Pham,
  • Ha Thu Phung,
  • Ha Thanh Pham,
  • Anh Thi Lan Pham,
  • Trang Thu Pham and
  • Hao Van Pham

The state budget system in Vietnam functions within a cohesive structure that allocates financial resources between central and local governments; nevertheless, substantial disparities in socioeconomic conditions among provinces have resulted in incr...

  • Article
  • Open Access
2 Citations
5,548 Views
14 Pages

21 December 2015

Everyone likes Porsche but few can afford it. Budget constraints always play a critical role in a customer’s decision-making. The literature disproportionally focuses on how firms can induce customer valuations toward the product, but does not addres...

  • Article
  • Open Access
4 Citations
4,523 Views
14 Pages

Fiscal policies are one of the most important instruments of government to guide the progress of the country’s economic development. They find significant use in cases where the economy is experiencing a period of recession, such as the current...

  • Review
  • Open Access
33 Citations
7,418 Views
16 Pages

23 July 2021

There is rising scholarly and political interest in participatory budgets and their potential to advance urban sustainability. This article aims to contribute to this field of study through the specific lens of the city of Lisbon’s experience as an i...

  • Article
  • Open Access
1,239 Views
22 Pages

The Influence of Public Audit Bodies on the Effectiveness of Local Budget Governance

  • Liya Mukhamedyarova,
  • Gulmira Tussibayeva,
  • Aliya Shakharova,
  • Kristina Rudžionienė,
  • Česlovas Christauskas and
  • Aliya Rakayeva

16 December 2025

Ensuring effective governance of local budgets is critical for public service delivery and sustainable development. Public audit institutions—including internal auditors and independent supreme audit bodies—are hypothesized to enhance loc...

  • Review
  • Open Access
55 Citations
13,210 Views
13 Pages

7 November 2017

The Earth Radiation Budget at the top of the atmosphere quantifies how the Earth gains energy from the Sun and loses energy to space. It is of fundamental importance for climate and climate change. In this paper, the current state-of-the-art of the s...

  • Article
  • Open Access
6 Citations
4,386 Views
22 Pages

Does the Effectiveness of Budget Deficit Vary between Welfare and Non-Welfare Countries?

  • Kazi Musa,
  • Norli Ali,
  • Jamaliah Said,
  • Farha Ghapar,
  • Oleg Mariev,
  • Norhayati Mohamed and
  • Hirnissa Mohd Tahir

21 February 2023

Government intervention is imperative in the mixed economic system due to market failures, imperfection, pure public goods, and economic externalities. To this end, we measure the comparative impact of budget deficits on economic growth, incorporatin...

  • Article
  • Open Access
10 Citations
4,272 Views
17 Pages

Assessment of the Carbon Budget of Local Governments in South Korea

  • Gyung Soon Kim,
  • A Reum Kim,
  • Bong Soon Lim,
  • Jaewon Seol,
  • Ji Hong An,
  • Chi Hong Lim,
  • Seung Jin Joo and
  • Chang Seok Lee

18 February 2022

This study was carried out to assess the carbon budget of local governments in South Korea. The carbon budget was obtained from the difference between net ecosystem productivity (NEP) that the natural ecosystem displays, and carbon dioxide emissions...

  • Article
  • Open Access
2 Citations
3,398 Views
11 Pages

13 October 2022

The supply chain of the tourism industry, including air transportation, travel agencies, souvenirs, and hotel services, is almost at a breaking point, causing a rise in unemployment with huge losses during the COVID-19 pandemic period. In order to ov...

  • Article
  • Open Access
5 Citations
3,339 Views
16 Pages

Environmental Factors Indirectly Impact the Nematode Carbon Budget of Subalpine Spruce Forests

  • Hongyang Zhou,
  • Kaiwen Pan,
  • Xiaoming Sun,
  • Belayneh Azene,
  • Piotr Gruba,
  • Xiaogang Wu,
  • Lin Zhang,
  • Meng Zhang,
  • Tianwen Tang and
  • Renhuan Zhu

16 March 2022

Nematodes play a significant role in soil biogeochemical cycling. However, our understanding of their community carbon budget response for a shift in the environmental conditions of natural and planted forests is limited. Therefore, we investigated t...

  • Article
  • Open Access
10 Citations
3,249 Views
18 Pages

Spatiotemporal Patterns and Drivers of the Carbon Budget in the Yangtze River Delta Region, China

  • Qi Fu,
  • Mengfan Gao,
  • Yue Wang,
  • Tinghui Wang,
  • Xu Bi and
  • Jinhua Chen

3 August 2022

Improving our understanding of the patterns and drivers of regional carbon budgets is critical to mitigating climate change regionally and globally. Different from previous research, our study attempts to reveal the comprehensive impact of climate ch...

  • Article
  • Open Access
1,626 Views
19 Pages

24 January 2025

The purpose of this article was to examine the level and variability of budgetary expenditures directed to the Agricultural Social Insurance Fund (ASIF) in Poland in the form of subsidies to the Farmers’ Pension Fund in the period 2004–20...

  • Proceeding Paper
  • Open Access
1,803 Views
7 Pages

The Vorticity Budget of an Individual Atmospheric Vortex for the Hawaiian High

  • Iuliia Mukhartova,
  • Irina Zheleznova,
  • Anastasia Nesvyatipaska and
  • Alexander Kislov

The study of atmospheric vortex structures based on the analysis of the vorticity field decomposition into empirical orthogonal functions (EOFs) was performed. We consider an atmospheric vortex that exists quasi-permanently in a certain region (the H...

  • Communication
  • Open Access
2 Citations
2,440 Views
10 Pages

12 August 2021

Total sea level changes from space radar altimetry are mainly decomposed into two contributions of mass addition and volume expansion of oceans, measured by GRACE space gravimeter and Argo float array, respectively. However, the averages of altimetry...

  • Article
  • Open Access
5 Citations
2,203 Views
17 Pages

6 February 2023

Using the ERA5 reanalysis dataset during the period 1979–2019, the diurnal variation in summer water vapor budget (Bt) over the Tibetan Plateau (TP) is investigated in this study. It is found that the TP Bt shows a distinct diurnal cycle. It te...

  • Editorial
  • Open Access
4 Citations
2,855 Views
4 Pages

16 October 2020

The Earth Radiation Budget (ERB) at the top of the atmosphere describes how the Earth gains energy from the Sun and loses energy to space through the reflection of solar radiation and the emission of thermal radiation. The ERB is measured from space...

  • Article
  • Open Access
16 Citations
8,710 Views
28 Pages

20 July 2018

In this study, a radiation component calculation algorithm was developed using channel data from the Himawari-8 Advanced Himawari Imager (AHI) and meteorological data from the Unified Model (UM) Local Data Assimilation and Prediction System (LDAPS)....

  • Article
  • Open Access
32 Citations
9,267 Views
15 Pages

Quantitative Analysis of the Impact of Public Policies on the Sustainable Development Goals through Budget Allocation and Indicators

  • Raffaele Sisto,
  • Javier García López,
  • Alberto Quintanilla,
  • Álvaro de Juanes,
  • Dalia Mendoza,
  • Julio Lumbreras and
  • Carlos Mataix

17 December 2020

Measuring the advances performed in the 2030 Agenda and the contribution of public policies remains a key issue. Budgets are acknowledged as one of the most powerful tools made available to administrations to push forward this contribution, and so se...

  • Article
  • Open Access
14 Citations
6,115 Views
12 Pages

National Budget as Linked Open Data: New Tools for Supporting the Sustainability of Public Finances

  • Francisco Cifuentes-Silva,
  • Daniel Fernández-Álvarez and
  • Jose Emilio Labra-Gayo

3 June 2020

This paper presents the visualization of national budget, a tool based on Semantic Web technologies that shows by graphic representations the Chilean budget law published annually, and their execution by each state agency. We describe the processes f...

  • Article
  • Open Access
15 Citations
4,035 Views
18 Pages

Urban CO2 Budget: Spatial and Seasonal Variability of CO2 Emissions in Krakow, Poland

  • Alina Jasek-Kamińska,
  • Mirosław Zimnoch,
  • Przemysław Wachniew and
  • Kazimierz Różański

14 June 2020

Krakow, with an area of 327 km2 and over 750,000 inhabitants, is one of the largest cities in Poland. Within the administrative city borders several anthropogenic CO2 source types are located, including car traffic, household coal and natural gas bur...

  • Article
  • Open Access
14 Citations
8,546 Views
13 Pages

Potential European Emissions Trajectories within the Global Carbon Budget

  • Ilaria Perissi,
  • Sara Falsini,
  • Ugo Bardi,
  • Davide Natalini,
  • Michael Green,
  • Aled Jones and
  • Jordi Solé

15 November 2018

The Paris Agreement, ratified in 2015, pledged to reduce greenhouse gas emissions within a Global Carbon Budget that limits the global temperature increase to less than 2 °C. With the Roadmap 2050 mitigation measures, the European Union has a tar...

  • Article
  • Open Access
14 Citations
9,431 Views
32 Pages

27 April 2015

Most previous top-down global carbon monoxide (CO) budget estimates have used only concentration information and shown large differences in individual source estimates. Since CO from certain sources has a specific isotopic signature, coupling the con...

  • Article
  • Open Access
4 Citations
4,389 Views
17 Pages

19 November 2018

The budget for disaster and safety management can be characterized as a large-scale public asset in which the government has a significant role. However, this budget has been managed in a somewhat scattered and inconsistent manner by different govern...

  • Article
  • Open Access
20 Citations
4,972 Views
29 Pages

Assessment of the Anthropogenic Sediment Budget of a Littoral Cell System (Northern Tuscany, Italy)

  • Sergio Cappucci,
  • Duccio Bertoni,
  • Luigi Enrico Cipriani,
  • Gianfranco Boninsegni and
  • Giovanni Sarti

19 November 2020

In the present study we describe a straightforward and highly replicable methodology to assess the anthropogenic sediment budget within a coastal system (the Northern Tuscany littoral cell, Italy), specifically selected in a partially natural and par...

  • Article
  • Open Access
5 Citations
2,910 Views
17 Pages

The seasonal variation in mixed layer salinity (MLS) plays a crucial role in global ocean circulation and hydrological cycle. The salinity budget of the mixed layer is important to understand the mechanism of the variation, but in the South China Sea...

  • Article
  • Open Access
2 Citations
4,499 Views
16 Pages

Fresh food boxes have been popular in many countries for providing convenience and supporting local production, while the convenient access of various market channels in Taiwan makes it difficult to develop. The COVID-19 events shed light on the oppo...

  • Article
  • Open Access
2 Citations
2,122 Views
18 Pages

3 November 2023

A good water budget involving four variables, including precipitation (P), evapotranspiration (ET), streamflow (R), and terrestrial water storage change (TWSC), is reflected in two aspects: a high accuracy against observations for each budget compone...

  • Review
  • Open Access
22 Citations
567 Views
8 Pages

Approaches to Manage ‘Affordability’ of High Budget Impact Medicines in Key EU Countries

  • Mathias Flume,
  • Marc Bardou,
  • Stefano Capri,
  • Oriol Sola-Morales,
  • David Cunningham,
  • Lars-Ake Levin,
  • Maarten J. Postma and
  • Nicolas Touchot

Background: The launch of hepatitis C (HCV) drugs such as sofosbuvir or ledipasvir has fostered the question of affordability of novel high budget impact therapies even in countries with high domestic product. European countries have developed a vari...

  • Article
  • Open Access
698 Views
21 Pages

31 December 2025

This article aims to describe a novel workflow designed for generating a new family of minimal surface-based lattice structures with improved performance in terms of material budget compared to the well-known cells like Gyroid and Schwartz. The imple...

  • Article
  • Open Access
2 Citations
500 Views
8 Pages

Affordability of Oncology Drugs: Accuracy of Budget Impact Estimations

  • Joost W. Geenen,
  • Mark Jut,
  • Cornelis Boersma,
  • Olaf H. Klungel and
  • Anke M. Hövels

Background: In many countries, Budget Impact (BI) informs reimbursement decisions. Evidence has shown that decision-makers have restricted access based on high BI estimates but studies show that BI estimates are often inaccurate. Objective: To assess...

  • Article
  • Open Access
1 Citations
2,814 Views
20 Pages

17 December 2024

Understanding the components of residential landscapes in Amman can deliver effective information about landscape elements, materials, and water requirements. This research aimed to identify the most common landscape types and materials for residenti...

  • Article
  • Open Access
3 Citations
3,429 Views
13 Pages

Assessing Dietary Intakes from Household Budget Survey in Armenia, 2008–2019

  • Seda Stepanyan,
  • Davit Pipoyan,
  • Meline Beglaryan and
  • Nicolò Merendino

14 September 2022

Household budget surveys are used regularly to estimate dietary intakes. The study aims to assess the trends in food consumption and nutrient intake, according to 14 dietary indicators from household budget surveys in Armenia. Data on food consumptio...

  • Article
  • Open Access
1 Citations
3,006 Views
13 Pages

4 December 2020

Most election pledges require a significant budget for their implementation. In the case of a candidate for the head of a local government who presented his pledges related to urban planning by subdividing them into voting districts, we tested how th...

  • Article
  • Open Access
23 Citations
5,984 Views
29 Pages

How a Participatory Budget Can Support Sustainable Rural Development—Lessons From Poland

  • Dorota Bednarska-Olejniczak,
  • Jarosław Olejniczak and
  • Libuše Svobodová

26 March 2020

Since the announcement of the Sustainable Development Goals (SDGs), the need for localization of SDGs has been emphasized. In this context, sustainable rural development is still a relatively undescribed area in the context of using the participatory...

  • Article
  • Open Access
26 Citations
12,088 Views
18 Pages

Water Budget Analysis in Arid Regions, Application to the United Arab Emirates

  • Rocio Gonzalez,
  • Taha B. M. J. Ouarda,
  • Prashanth R. Marpu,
  • Mariam M. Allam,
  • Elfatih A. B. Eltahir and
  • Simon Pearson

21 September 2016

Population growth and economic development have impacted the capacity of water resources to meet demands in a number of arid countries. This study focuses on the United Arab Emirates (UAE) where low rainfall, high rate of growth and agricultural deve...

  • Article
  • Open Access
1 Citations
1,363 Views
36 Pages

Analyzing the Mediterranean Tropical-like Cyclone Ianos Using the Moist Static Energy Budget

  • Miriam Saraceni,
  • Lorenzo Silvestri and
  • Paolina Bongioannini Cerlini

This paper presents a detailed analysis of the energy dynamics of the Mediterranean tropical-like cyclone, Medicane Ianos, by using a moist static energy (MSE) budget framework. Medicanes are hybrid cyclonic systems that share characteristics of both...

  • Article
  • Open Access
18 Citations
5,429 Views
26 Pages

A Pathway for the German Energy Sector Compatible with a 1.5 °C Carbon Budget

  • Sonja Simon,
  • Mengzhu Xiao,
  • Carina Harpprecht,
  • Shima Sasanpour,
  • Hedda Gardian and
  • Thomas Pregger

17 January 2022

We present an energy transition pathway constrained by a total CO2 budget of 7 Gt allocated to the German energy system after 2020, the Budget Scenario (BS). We apply a normative backcasting approach for scenario building based on historical data and...

  • Article
  • Open Access
27 Citations
11,344 Views
15 Pages

Creating Green Space Sustainability through Low-Budget and Upcycling Strategies

  • Krzysztof Herman,
  • Madalina Sbarcea and
  • Thomas Panagopoulos

3 June 2018

Frugality is a core notion of sustainability, and responsible resource management should be prioritized in urban planning and landscape architecture. Low-budget strategies as a deliberate means of creating valuable, attractive, well-used, sociable pu...

  • Article
  • Open Access
3 Citations
3,486 Views
41 Pages

A three-step data assimilation (DA) of deep learning (DL) predictions to a process-based water budget is developed and applied to produce an active, operational water balance for groundwater management. In the first step, an existing water budget mod...

  • Article
  • Open Access
3,705 Views
15 Pages

The Boron Budget in Waters of the Mono Basin, California

  • Mengqu Han,
  • E. Troy Rasbury,
  • N. Gary Hemming,
  • Sidney R. Hemming and
  • Paul B. Tomascak

Mono Lake in eastern California has the highest natural boron concentrations measured in a natural water body. Inputs to Mono Lake are from creeks that drain from the Sierra Nevada, accounting for over 80% of the total water input, and springs accoun...

  • Communication
  • Open Access
3 Citations
3,995 Views
14 Pages

Link Budget Analysis with Laser Energy for Time Transfer Using the Ajisai Satellite

  • Jong Uk Park,
  • Hyung-Chul Lim,
  • Ki-Pyoung Sung and
  • Mansoo Choi

18 September 2021

Two-way Laser Time Transfer (TLTT) using the Ajisai satellite has been considered as a more accurate and stable time transfer technique than existing methods; TLTT requires the kHz laser pulses to decrease the systematic restrictions for TLTT realiza...

  • Article
  • Open Access
18 Citations
6,728 Views
18 Pages

Local Budget Resilience in Times of COVID-19 Crisis: Evidence from Indonesia

  • Nauli Aisyiyah Desdiani,
  • Syahda Sabrina,
  • Meila Husna,
  • Amalia Cesarina Budiman,
  • Fachry Abdul Razak Afifi and
  • Alin Halimatussadiah

The COVID-19 pandemic has put immense pressure on the fiscal situation. Central revenues have decelerated while expenditures had to be increased to facilitate economic recovery. Local governments faced even harder challenges as intergovernmental tran...

  • Article
  • Open Access
15 Citations
4,898 Views
8 Pages

This study aimed to identify orphan drug accessibility and impact on pharmaceutical budgets in South Korea by analyzing the status of orphan drug designation, approval, reimbursement, and pharmaceutical expenditure. We analyzed the dataset on orphan...

  • Article
  • Open Access
11 Citations
3,232 Views
17 Pages

Combined Analysis of Net Groundwater Recharge Using Water Budget and Climate Change Scenarios

  • Sul-Min Yun,
  • Hang-Tak Jeon,
  • Jae-Yeol Cheong,
  • Jinsoo Kim and
  • Se-Yeong Hamm

1 February 2023

Estimating the groundwater recharge rate is essential in all groundwater-related fields, including groundwater development, use, management, modeling, and contamination analysis. In this study, we proposed a combined method of water budget and climat...

  • Article
  • Open Access
4 Citations
3,280 Views
19 Pages

4 July 2019

Nutrient budget is one of the Organization for Economic Co-operation and Development (OECD) agri-environmental indicators. A model was developed for regional nutrient management in Korea. In this study, a sensitivity analysis of parameters of a nutri...

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