Annual Budget Research Articles

Canopy Heterogeneity and Environmental Variability Drive Annual Budgets of Net Ecosystem Carbon Exchange in a Tidal Marsh

AbstractTidal salt marshes are important ecosystems in the global carbon cycle. Understanding their net carbon exchange with the atmosphere is required to accurately estimate their net ecosystem carbon budget (NECB). In this study, we present the interannual net ecosystem exchange (NEE) of CO2 derived from eddy covariance (EC) for a Spartina alterniflora salt marsh. We found interannual NEE could vary up to 3‐fold and range from −58.5 ± 11.3 to −222.9 ± 12.4 g C m−2 year−1 in 2016 and 2020, respectively. Further, we found that atmospheric CO2 fluxes were spatially dependent and varied across short distances. High biomass regions along tidal creek and estuary edges had up to 2‐fold higher annual NEE than lower biomass marsh interiors. In addition to the spatial variation of NEE, regions of the marsh represented by distinct canopy zonation responded to environmental drivers differently. Low elevation edges (with taller canopies) had a higher correlation with river discharge (R2 = 0.61), the main freshwater input into the system, while marsh interiors (with short canopies) were better correlated with in situ precipitation (R2 = 0.53). Lastly, we extrapolated interannual NEE to the wider marsh system, demonstrating the potential underestimation of annual NEE when not considering spatially explicit rates of NEE. Our work provides a basis for further research to understand the temporal and spatial dynamics of productivity in coastal wetlands, ecosystems which are at the forefront of experiencing climate change induced variability in precipitation, temperature, and sea level rise that have the potential to alter ecosystem productivity.

Cost and value of cancer medicines in a single-payer public health system in Ontario, Canada: a cross-sectional study

The financial impact of cancer medicines on health systems is not well known. We describe temporal trends in expenditure on cancer medicines within the single-payer health system of Ontario, Canada, and the extent of clinical benefit these treatments offer. In this cross-sectional study, we identified cancer medicines and expenditures from formularies and costing databases (the New Drug Funding Program, Ontario Drug Benefit Program, and The High-Cost Therapy Funding Program) during 10 consecutive years (April 1, 2012, to March 31, 2022) in Ontario, Canada. For intravenous medicines, we applied the European Society for Medical Oncology Magnitude of Clinical Benefit Scale (ESMO-MCBS) to identify expenditures associated with substantial clinical benefit. We also identified treatments associated with improved overall survival or quality of life. 69 intravenous and 98 oral or injectable medicines were funded during 2012-22. Annual expenditure on cancer medicines increased by approximately 15% per year during 2012-22; the increase was more rapid in the most recent 4 years. Total expenditure on cancer medicines in the 2021-22 financial year was CA$1·7 billion. Immune checkpoint inhibitors were the single biggest expense by class ($284 million), representing 17% of the entire cancer medicine annual budget. Drugs with the highest individual costs were lenalidomide ($178 million) and pembrolizumab ($163 million), each accounting for around 10% of the entire budget. 29 (76%) of 38 indications eligible for ESMO-MCBS scoring met the threshold for substantial clinical benefit. Eight (21%) indications had no randomised trial evidence of improved overall survival, and only four (11%) were associated with improved QOL. $346 million (67% of the expenditure on intravenous cancer medicines) was spent on drugs that improved median overall survival by more than 6 months, $82 million (16%) was spent on medicines with overall survival gains of 3-6 months, and $32 million (6%) was spent on medicines with overall survival gains of less than 3 months. $53 million (10%) was spent on medicines with no established improvement in overall survival. Costs of cancer medicines to the Canadian health system are increasing rapidly. Most funded indications met thresholds for substantial clinical benefit and two-thirds of the expenditure were for medicines that improve survival by more than 6 months. Whether this cost trajectory can be maintained in a sustainable, equitable, high-quality health system is unclear. Efforts are needed to ensure the price of medicines with substantial benefit is affordable and funding of treatments with very modest benefit might need to be re-assessed, particularly when alternative supportive and palliative therapies are available. None.

Financial assessment of the implementation of state policy measures in the field of environmental protection: macroeconomic aspect

In the current article, financial aspects of the state environmental policy in Russia at the present stage are observed. The authors study the scale of financial resources allocated for environmental protection at the macroeconomic level in the context of ensuring environmental safety. The review of periodical press materials allowed us to highlight the most pressing issues of eco-investment. When processing statistical data to conduct an analysis of the costs of implementing environmental measures and assessing dissipation of funds in the main categories of expenses, the authors used dyna mic and structural methods of economic analysis with determination of absolute and relative difference. A comparative method was implied in comparing retrospective information to monitor annual budget allocations for the needs of ecology alongside with the table method combined with the graphical one. The assessment of expenditures for environmental protection in Russia for 2017–2021 showed an annual stable growth with an almost twofold increase in the whole five years. A structural analysis in the context of environmental protection activities allowed us to identify the dominant cost items as the most significant in the implementation of state environmental policy. A comparative analysis of the unit costs of environmental protection in percentage of gross domestic product through international comparisons indicates the underfunding of this area by Russian state authorities. The limited amount of finance to ensure rational use of natural resources requires implementing principal measures in accordance with the main priorities of state policy in the field along with application of the most effective ecological and economic tools.

Management strategy and research productivity in the Peruvian Institute of Nuclear Energy for the period 2000 – 2020

This paper analyzes the production indicators for the period 2000-2020 of the Peruvian Institute of Nuclear Energy, an institution that researches and applies knowledge of ionizing radiation. The research institute published an average of one article per year between 1984 and 2000. During the period 2001 to 2006, some policies were applied. Staff salaries were tripled, allowing the incorporation of researchers with experience in scientific research. The number of publications increased from 01 in 2001 to 15 in 2007 as a result of intense work done in 2006. These policies were ignored in 2007 with a significant change in research productivity in years to come. Finally, an overall analysis determines that: (a) management actions are different from manager director to manager director and the changes substantially affect research productivity, (b) the policy that increases researcher salary may be more detrimental than reducing the total annual budget for research since by increasing the researcher salary is still possible to preserve research indicator trends.

Establishing International Monetary System Version 3.0 to Solve Triffin Dilemma

International Data Currency, abbreviated as Digital Currency, is issued by the United Nations. The first issue of “digital currency”, which anchors globally, is the sum of “foreign exchange cash” + “foreign exchange reserves” + “small amount of gold reserves”. Every year, “digital currency” is issued to anchor the weighted average of the three “data elements” including “①International trade annual increment + ②International investment annual increment + ③United Nations’ annual budget” globally, anchoring no physical assets anymore. Each contracting party of the International Monetary Convention shall apply for “digital currency” from the United Nations in accordance with regulations based on the sum of items ① and ② of their respective fiscal years. On the basis of IMF and others, Monetary Agency of the United Nations is supposed to be established. Besides, the International Data Currency Trading and Settlement Platform is supposed to be established based on SWIFT and other technologies. The United Nations charges a “service fee” for each transaction through various systems, which can replace the membership fee. All external debts of debtor countries shall be exempted. The credit limit of each creditor country shall be fully repaid by the United Nations in digital currency. “International Monetary System Version 3.0” shall be established to solve Triffin Dilemma.

Financial burden faced by breastfeeding mothers caring for children diagnosed with cancer in Ghana; an exploratory qualitative study

BackgroundWhen children are diagnosed of cancer, parents face varied financial issues. Among some of the identifiable factors that cause financial challenges among breastfeeding mothers include the high cost of childhood cancer care. The high cost of childhood cancer care could impede the sustainability of access to prompt care. There is paucity of literature on the financial burdens faced by breastfeeding mothers with children diagnosed with cancer in Ghana. Therefore, this study sought to explore the financial burden faced by mothers with breastfeeding children diagnosed with cancer.MethodsThe study employed qualitative exploratory descriptive design. One-on-one interviews were conducted among 13 mothers with breastfeeding children diagnosed of cancer. Permission was sought for data to be recorded, transcribed concurrently and inductive content analysis done.ResultsThree main themes emerged after data analysis: High cost (sub-themes; expensive medications, laboratory investigation fees, and cost of mothers’ feeding), Public support (sub-themes; appeal for funds, national health insurance scheme) and Self-financing (loans, personal savings). Most of the breastfeeding mothers narrated that high cost of childhood cancer care generated financial distress to them. They shared that the cost involved in purchasing their children’s cancer medications, paying for laboratory investigations and feeding themselves to produce adequate breastmilk to feed their children were challenging. Some of the mothers self-financed the cost of their children’s cancer care through loans and personal savings.ConclusionGovernment and other stakeholders should allocate annual budget and funds towards childhood cancer care to lessen the financial burden breastfeeding mothers caring for children with cancer experience.

Functioning of a canopy-dominated intertidal community during emersion: highly productive but heterotrophic at the annual scale

In order to address lack of data regarding coastal carbon budgets, we estimated the annual metabolic carbon budget of an intertidal rocky reef macroalgal community during emersion. This budget is based on direct in situ measurements during emersion and establishes the seasonal variations of the photosynthetic parameters of such a community. CO2 fluxes were measured hourly to study the response of community gross primary productivity (GPP) to irradiance and the variation of GPP and community respiration (CR) over the emersion period at different times of the year. These were combined together with existing monthly measures of GPP and CR hourly rates to model the variations of these fluxes as a function of irradiance and the tidal cycle throughout an entire calendar year. Daily, monthly and annual values of GPP, CR and net primary productivity (NPP) were calculated with a relatively low sensitivity to any of the parameters used. While GPP fluxes show comparable orders of magnitude to those measured in other systems, higher CR fluxes lead to a heterotrophic system during emersion, both under measured (NPP = −299 gC m−2 year−1) and theoretical irradiances (NPP = −119 gC m−2 year−1). This heterotrophy is directly linked to the light availability, varying according to combined daily, tidal and seasonal cycles, and to temperature at the seasonal scale. Measurements performed in situ at the community scale integrated interactions that are otherwise absent at the individual scale. This gives access to aspects of the functioning that cannot be otherwise identified.

Spending reviews’ capacity-building initiatives: Reflections on the experience and methodologies employed

ABSTRACT This study aims to reflect on the spending reviews’ capacity-building initiatives undertaken over the years, the experience and methodology employed. It discusses the feedback collected from survey questionnaires developed during and upon completion of each spending review capacity-building initiative and shares a case study of a completed and actioned spending review. The paper details the contribution of spending review training in building capacity of officials working in National and Provincial Treasuries in South Africa. It is argued that the spending review capacity-building initiatives contributed to the adoption of spending reviews as part of the annual budget process, culminating into the issuing of a government-wide guideline to use it as a tool in budgeting processes from 2021. This research not only contributes to the body of work on knowledge-transfer theory, but also offers lessons learnt in undertaking capacity building for public sector officials to promote knowledge transfer.

Rainstorm and strong wind weathers largely increase greenhouse gases flux in shallow ponds

Shallow-water ponds represent the hotspots of greenhouse gas (GHG) emissions. Most current studies focus on the temporal dynamics for GHGs in water, with little consideration given to the effects of weather changes. In this study, we measured and compared the concentrations and fluxes of CO2, CH4, and N2O from a pond in Northeast China under different meteorological conditions. Results showed that the rates of CO2, CH4, and N2O emissions from pond into the atmosphere during strong winds were 85.85 ± 7.55 mmol m−2 d−1, 22.05 ± 6.80 mmol m−2 d−1, and 10.87 ± 0.72 μmol m−2 d−1, respectively, significantly higher than those measured during non-rain weather. Among which, over 88 % of CH4 emissions were contributed by ebullition. Meanwhile, the CO2 and N2O flux were also significantly higher during heavy rainfall, reaching 100.05 ± 19.76 mmol m−2 d−1 and 5.90 ± 1.03 μmol m−2 d−1, respectively. Strong winds and precipitation induced sediment disturbances, high gas transport coefficients, reduced photosynthesis and oxygen greatly promoted the GHGs escape evasion. Wind speed, air pressure, solar radiation, and dissolved oxygen in water were important influencing factors. Our results emphasize the importance of capturing short-term weather disturbance events, especially rainstorm and strong winds, to accurately assess the annual GHG budget from these shallow water ecosystems.

The Economic Burden of the COVID-19 Pandemic in State of Kuwait.

The main aim of this study is to estimate the provider's cost, patients' cost (home and institutional quarantine cost) and the total economic burden of COVID-19 for patients with PCR positive in Kuwait. This cross-sectional and retrospective study identified the cost incurred for treating COVID-19 inpatients admitted to a General Hospital in Kuwait, a designated COVID-19 treatment center by the Kuwait Government during pandemic. A total of 485 COVID-19 patients were randomly selected from May 1st to September 31st, 2021. Data on sociodemographic information, length of stay (LOS), discharge status, and comorbidities were obtained from the patients' medical records. A step-down approach was done to estimate the healthcare provider cost per patient per admission. Patient cost (loss of productivity due to hospitalization, institutional and home quarantine) was calculated using human capital approach. The national economic burden of COVID-19 was estimated using costing data from a general hospital for the entire nation. The data were analyzed using the statistical software package SPSS version 25. In all, 485 COVID-19 patients were involved in the research. KD 2216 (USD 7,344) was the average cost per patient per admission. The ICU accounted for 20.6% of the total cost, the physician and nursing staff for 42.1%, and the laboratory services for 10.2%. The estimated annual cost of care for COVID-19 patients in Kuwait was KD 147.4 (USD 488.5) million, or 5.5% of the MOH budget for 2021, given that 9.03% (383,731) of the population had positive COVID-19 PCR results in 2021. The range of the estimated national economic burden, considering both the best and worst-case scenarios, is KD 73.6 (USD 244.2) million to KD 221.0 (USD 732.7) million. COVID-19 poses a substantial financial strain on the healthcare system, estimated at 5.9% to 8.8% of the MOH's annual budget and 0.2% to 0.7% of Kuwait's GDP in 2021. To mitigate costs, prioritizing prevention and health education is crucial. Targeted strategies, such as workforce optimization, are needed to address high expenses. Policymakers and administrators should leverage these insights for enhanced efficiency and sustainability in future epidemic responses.

Optimal decarbonisation pathway for mining truck fleets

The fossil fuel powered mining truck fleets can contribute up to 80% of total emissions in open pit mines. This study investigates the optimal decarbonisation pathway for mining truck fleets. Notably, our proposed pathway incorporates power generation, negative carbon technologies, and carbon trading. Technical, financial, and environmental models of decarbonisation technologies are established, capturing regional variations and time dynamic characteristics such as cost trends and carbon capture efficiency. The dynamic natures of characteristics pose challenges for using the cost-effective analyses approach to find the optimal decarbonisation pathway. To address this, we introduce a mixed-integer programming optimisation framework to find the decarbonisation pathway with minimum life cycle costs during the planning period. A case study for the optimal decarbonisation pathway of truck fleets in a South African coal mine is conducted to illustrate the applicability of the proposed model. Results indicate that the optimal decarbonisation pathway is significantly influenced by factors such as land cost, annual budget, and carbon trading prices. The proposed method provides invaluable guidance for transitioning towards a cleaner and more sustainable mining industry.

Covid-19 Drug Control Based on BPOM Informatorium with ABC Method at the Pharmacies of Bandung City

According to statistical data from JHU CSSE COVID-19 in June 2021, there was an increase in positive cases of Coronavirus and began to decline at the end of August 2021. The planning that has been made must be corrected using the ABC method because a type of drug can consume a large budget if it is used a lot and is expensive. The purpose of this ABC value analysis is to identify the types of drugs from the scale of use that require the most costs. This type of non-experimental research uses descriptive methods through retrospective quantitative data collection using previous data, namely June – August 2021. Based on the scale of the use of Covid-19 drugs which are included in group A with the highest number of uses, it is necessary to ensure the availability of sufficient stock for avoid stock shortages that can hamper patient care in hospitals and can cause losses to hospitals. Drugs that are included in group B are adequately controlled by using warehouse stock cards and stock cards in the compounding and retail sales rooms. Drug group C needs to be controlled so that the number of drugs is not too excessive to avoid losses due to expired or damaged drugs. A review of the ABC analysis can be carried out annually along with the determination of the use of a standard drug list and the preparation of an annual budget plan.

French grassroots volunteer organizations and prospective: Challenges and avenues for nonprofit research

AbstractThis article explores the importance of prospective for practitioners in the sector of grassroots volunteer organizations (GVOs, as associations). Prospective can be defined as an attitude of studying the future that must lead to action. In this, in times of crisis, prospective seems crucial and the GVOs' point of view can open a research agenda. The French case of GVOs deserves more attention because of their characteristics (e.g., 90% of GVOs have no employees, 75% of them have an annual budget of less than 10,000 euros), their relationship with the public authorities and their strong social impact on the community. The scenarios of evolution of the GVOs sector proposed by La Fonda are analyzed and become filters for the reading of the French literature dedicated to GVOs. They lead to four lines of research (isomorphism; normalization and standardization; evaluation and impact; organizational capacities). Following this, a research agenda dedicated to French GVOs is proposed. This work has intrinsic implications, conducting a literature review and proposing a research agenda compared to international agendas. It highlights the challenges GVOs face and the differences between desirable research in France and international research agendas. It constitutes possible inspirations for GVOs leaders thanks to a synoptic table.

Sediment budget of a Maumee River headwater tributary: how streambank erosion, streambed-sediment storage, and streambed-sediment source inform our understanding of legacy phosphorus

ObjectiveWe described source and phosphorus (P) retention potential of soft, fine-grained, streambed sediment and associated phosphorus (sed-P) during summer low-flow conditions. Combining in-channel, sed-P storage with relative age provided context on relevance to western Lake Erie Basin management goals.MethodsIn 2019, rapid geomorphic assessment (30 reaches) compared streambed-sediment storage (S) to streambank erosion (E), providing annual sediment budgets (S:E). Streambed sediment (13 reaches) was fingerprinted and analyzed for sed-P. The P saturation ratio (PSR; four reaches) quantified potential sorption/desorption of dissolved P (DP) between the water column and streambed sediment. Analyses were supplemented with data from 2017 and 2021. The ratio of two fallout radionuclides, beryllium-7 (54-day half-life) and excess lead-210 (22.3 years), apportioned “new” sediment based on time since rainfall contact.ResultsStreambed sediment was mostly streambank (54–96%) for contributing areas > 2.7 km2; for upstream reaches, a larger percentage was apportioned as upland (cropland, pasture, forest, and road), with < 30% streambank. Streambank erosion correlated with contributing area; however, soil type (ecoregion), stream characteristics, and land use combined to drive streambed-sediment storage. Individual-reach S:E (accumulation of 0.01–35 years of streambank erosion) differentiated erosional and depositional in-channel environments. Most reaches indicated that 17–57% of sediment had recent contact with rainfall. Streambed-sediment PSR indicated a low potential for further sorption of DP from the water column; one reach was a P source when sampled.ConclusionSed-P was higher in streambed sediment than in source samples, which varied by land use and ecoregion. This indicates homogenization resulting from in-stream sorption of DP during sediment transport that occurs over multiple events.

Analysis Of the Value for Money in Measuring the Financial Performance of Pamekasan District Government for Fiscal Year 2017-2021

This study to determine the financial performance Government of Pamekasan Regency by using the Value for Money concept to measure the level of economical, eficiency and ef ectiveness of the regional finance of the Pamekasan Regency for the 2017- 2021 fisical year. The research used secondary data from the Pamekasan Regency Regional Revenue and Financial Management agency website. This research was conducted by taking data for 5 years. This research is a descriptive study with the object being studied is the data of the Financial Report of Pamekasan Regency Local Government which is the Government’s Regional Revenue and Expenditure Budget Realization Report (RAPBD). The data collection method used is documentation. The data analysis technique used is quantitative descriptive analysis. Based on the results of research on local financial performance Government of Pamekasan regency using the Value for Money concept based on 3 main ratio such as economy, efficiency, effectiveness. The results of the research from an economic level are that in the 2017 to 2021 budget year, the Pamekasan Regency Government succeeded in achieving an economic performance level of between 80.4% and 88% with the "economic" criteria. The average economic level for 5 years is 83.58%, which means it is in the economic category. In terms of efficiency, the research results show that the efficiency level of the Pamekasan Regency Government's financial performance in 2017-2018 was efficient and in 2019-2021 it was inefficient. The average efficiency level for 5 years is 100.66%, which means it is in the inefficient category. The results of calculating the level of effectiveness of the Pamekasan Regency Government's financial performance in 2017-2018 were in the "effective" category and in 2019-2021 described "ineffective" in revenue management with an average effectiveness level of 100.7%. Based on the results of these studies, the Value for Money concept is very good to be applied to the Government of Pamekasan Regency because it can comprehensive performance overview.

Analysis Of The Value For Money In Measuring The Financial Performance Of Pamekasan District Government For Fiscal Year 2017-2021

Abstract This study to determine the financial performance Government of Pamekasan Regency by using the Value for Money concept to measure the level of economical, eficiency and ef ectiveness of the regional finance of the Pamekasan Regency for the 2017- 2021 fisical year. The research used secondary data from the Pamekasan Regency Regional Revenue and Financial Management agency website. This research was conducted by taking data for 5 years. This research is a descriptive study with the object being studied is the data of the Financial Report of Pamekasan Regency Local Government which is the Government’s Regional Revenue and Expenditure Budget Realization Report (RAPBD). The data collection method used is documentation. The data analysis technique used is quantitative descriptive analysis. Based on the results of research on local financial performance Government of Pamekasan regency using the Value for Money concept based on 3 main ratio such as economy, efficiency, effectiveness. The results of the research from an economic level are that in the 2017 to 2021 budget year, the Pamekasan Regency Government succeeded in achieving an economic performance level of between 80.4% and 88% with the "economic" criteria. The average economic level for 5 years is 83.58%, which means it is in the economic category. In terms of efficiency, the research results show that the efficiency level of the Pamekasan Regency Government's financial performance in 2017-2018 was efficient and in 2019-2021 it was inefficient. The average efficiency level for 5 years is 100.003%, which means it is in the inefficient category. The results of calculating the level of effectiveness of the Pamekasan Regency Government's financial performance in 2017-2018 were in the "effective" category and in 2019-2021 described "ineffective" in revenue management with an average effectiveness level of 100.7%. Based on the results of these studies, the Value for Money concept is very good to be applied to the Government of Pamekasan Regency because it can comprehensive performance overview. Keyword: Value for Money; Regional Financial Performance; economy, efficiency, effectiveness.

Navigating Change: Dealing with Staff Loss and Job Realignment in Libraries

In October 2019, the Ensor Learning Resource Center at Georgetown College lost one staff position. While this reduction in force was not a major surprise, what happened over the next three budget years was. With each new year, the library lost positions as part of budget cuts at the institution. To manage these cuts, the library and its staff underwent a major realignment of duties and services to continue to meet patron needs. The article below offers some context and advice for those who may find themselves in similar situations. Recent history in library staffing has seen a reduction in the numbers of qualified librarians and paraprofessionals. According to the IPEDS data, academic libraries have seen an approximately 14% drop in the number of staff and librarians in their ranks. Given this reality, it is incumbent on library leaders to adjust to these new realities, rewriting job descriptions, dropping job duties—including those that are vitally important—and working to ensure building operations continue. This retrenchment in library staffing leads to impacts—both negative and positive—that have far-reaching effects beyond the library walls. As library director at Georgetown College, a small liberal arts campus of approximately 1200 students and a faculty of 75, I faced the situation described above four times in four straight budget years as a staff of seven dwindled to a staff of three. While one staff position was added in October 2022, for three months, a 65,000 square foot building that had to deliver services and spaces for over twelve hundred students ran with a skeleton crew. In this article I offer background to this situation, how it was addressed, and some (hopefully) helpful tips to those in a similar situation.

Pengaruh SiLPA terhadap Belanja Barang dan Jasa dan Efek Moderasi Financial Distress pada Pemerintah Daerah

Objectives: This study seeks to investigate the impact of SiLPA budget changes on adjustments in the goods and services budget, with financial distress serving as a moderator in Indonesian district/city governments. Design/method/approach: Employing a quantitative methodology, the sample comprises 42 district/city governments in Indonesia that encountered financial distress and underwent budget changes during the 2019 fiscal year. Hypothesis testing involved multiple linear regression models and Moderated Analysis Regression (MRA), utilizing historical documents data from the Regional Revenue and Expenditure Budget (RREB) -Year Change of 2019, and the Regional Government Financial Report (RGFR) from 2016 to 2018.Results/findings: The multiple linear regression model outcomes indicate that alterations in the SiLPA budget and financial distress collectively influence adjustments in the goods and services budget. Furthermore, MRA results demonstrate that financial distress moderates the impact of SiLPA budget changes on adjustments in the goods and services budget. Theoretical contribution: The application of punctuated equilibrium theory (PET) is proposed as a valuable reference in comprehending regional budget changes. Practical contribution: The study employs a relatively small sample size, as the data is sourced from the 2019 LKPD, considering regional governments with a deficit in the LO for three consecutive years. Additionally, limited secondary data spans only one budget year, and the regression model features only one independent variable, despite previous studies highlighting the multifaceted influences on changes in regional budgets (Abdullah, 2013; Marzalita, et al., 2014; Martunis, et al., 2014; Junita, 2015; Abdullah, et al., 2020).Limitations: The use of small samples occurred because the data used was sourced from LKPD in 2019, with the criteria of local governments experiencing deficits in LO for three consecutive years. Limited secondary data, which is only one budget year. The use of regression models with only one independent variable, while in previous studies it was shown that changes in regional budgets were influenced by many factors (Abdullah, 2013; Marzalita, et al., 2014; Martunis, et al., 2014; Junita, 2015; Abdullah, et al., 2020).

Analysis of Growth Ratio, Effectiveness Ratio, and Efficiency Ratio in Bandung City

Regional financial performance reflects the quality of financial management performance in a region. This research aims to analyse the financial performance of the Bandung City Government for the 2018-2022 budget year. The analysis was carried out by calculating the growth, effectiveness, and efficiency ratios based on the figures presented in the Bandung City APBD Budget Realization Report. This research uses quantitative descriptive analysis methods. The results of this research show that the financial performance of the Bandung City Government using the growth ratio is still not optimal because in 2020 there was a significant decline. The effectiveness ratio in 2018 and 2019 was categorised as less effective and experienced considerable development from 2020 to 2022 to the practical category. The efficiency ratio is classified as less efficient because the average value for 2018-2022 is 98.91%. The efficiency ratio in 2018-2020 continued to decline to below 100%, but in 2021-2022, it increased again until it reached above 100%, which means it became inefficient.

Costs of Coal Abatement for Residential Heating to Reduce Urban Air Pollution in Asian Russia: Evidence from Krasnoyarsk

Heat and electricity generation are major sources of air pollution in many large cities worldwide. In Siberian cities, the heat supply significantly contributes to air pollution, as coal remains the primary energy fuel in most of Asian Russia. Krasnoyarsk, the second-largest city in the macro-region by population, serves as a clear example of urban air pollution. In recent years, public authorities have implemented several measures to reduce pollutant emissions. These measures include modernizing thermal power stations, replacing inefficient small boiler houses, and converting residential heating to more environmentally friendly types of fuel. However, our analysis shows that these policies have not yet resulted in a significant transition away from using coal for heating. One of the primary reasons is that alternative fuels are unable to compete with coal in terms of price. The proposal suggests transitioning private households to pellet heating. Our goal is to evaluate the potential environmental and economic impacts of this measure. We estimate the necessary subsidy size for the successful implementation of both initiatives. In conclusion, converting households from coal to pellet heating can reduce the emissions of nitrogen oxides, carbon monoxide, sulfur oxides, and suspended particles by 0.2%, 8.5%, 4.4%, and 2.7%, respectively, of the total pollutant emissions in Krasnoyarsk. Furthermore, this conversion can provide economic benefits by supporting local pellet producers who heavily rely on export markets. If practically implemented, the proposed approach could solve one of the most significant development issues of one of the largest Russian cities within a few years, with only 2.5% of the annual city budget expenditure.