Budgetary Responsibility Research Articles

Breast cancer detection using Histopathology Image with Mini-Batch Stochastic Gradient Descent and Convolutional Neural Network

Cancer is a devastating disease that has far-reaching effects on our culture and economy, in addition to the human lives it takes. Regarding budgetary responsibility, investing just in cancer treatment is not an option. Early diagnosis is a crucial part of the remedy that sometimes gets overlooked. Malignancy is often diagnosed and evaluated using Histopathology Images (HI), which are widely accepted as the gold standard in the field. Yet, even for experienced pathologists, analysing such images is challenging, which raises concerns of inter- and intra-observer variability. The analysis also requires a substantial investment of time and energy. One way that such an examination may be sped up is by making use of computer-assisted diagnostics devices. The purpose of this research is to create a comprehensive cancer detection system using images of breast and prostate histopathology stained with haematoxylin and eosin (H&E). Proposed here is work on improving colour normalisation methods, constructing an integrated model for nuclei segmentation and multiple objects overlap resolution, introducing and evaluating multi-level features for extracting relevant histopathological image and interpretable information, and developing classification algorithms for tasks such as cancer diagnosis, tumor identification, and tumor class labelling. Mini-Batch Stochastic Gradient Descent and Convolutional Neural Network which obtained statistical kappa value for breast cancer histopathology images shows a high degree of consistency in the classification task, with a range of 0.610.80 for benign and low grades and a range of 0.811.0 for medium and high rates. The Support Vector Machine (SVM), on the other hand, shows an almost perfect degree of consistency (0.811.0) across the several breast cancer picture classifications (benign, low, medium, and high).

THE ACCOUNTABILITY OF REGIONAL REVENUE AND EXPENDITURES BUDGET IN REGIONAL PEOPLE'S REPRESENTATIVE COUNCIL PINRANG

Regional People's Representative Council (DPRD) is one of the administrators of the regional administration, holding the same position as the Regional Head. Due to its legislative, budgetary, and supervisory responsibilities, DPRD plays a crucial role in overseeing the implementation of regional government, in this instance pertaining to regional legal products. The purpose of the DPRD's oversight of the implementation of regional regulations is to better protect the people's interests in all government policies, including those of the regional government. DPRD oversight is political oversight of policies, oversight of regional autonomy implementation in the context of creating good governance, and oversight of DPRD over regional legal products, namely regional regulations in the era of autonomy.[1]
 
 [1] Nurdiyana , " supervision of the implementation of regional regulations is connected with Law NO.9 of 2015 concerning the second amendment to Law NO.23 of 2014 concerning regional government in creating good governance ( Jurnal Surya Kencana Dua: Dynamics of Legal Issues ) and Justice Vol.4 No.1 July 2017), p.1

Efeitos das características habilitantes do controle orçamentário no capital psicológico de gestores com responsabilidade orçamentária

ABSTRACT This study investigates the influence of enabling characteristics of budgetary control on the psychological capital of managers with budgetary responsibility. Within the budgetary context, the studies that analyze the effects of enabling characteristics of budgetary control on individuals’ mental states at work are still in their infancy and that is a theoretical gap explored in this research. The research evaluates the interactive and multidimensional effects of enabling budgetary control on psychological capital. It advances the literature by indicating which characteristics exert the greatest influence on psychological capital and its dimensions. The results provide evidence of the enabling effects of enabling budgetary control on the psychological capacities of managers with budgetary responsibility, being positively reflected in their beliefs of self-efficacy, hope, optimism, and resilience for achieving their objectives and the desired organizational results, which tends to have an impact on the individuals’ as well as the organization’s performance. A survey was conducted in a publicly-traded company operating in Brazil, using a quantitative approach to the data (structural equation modeling). The sample analyzed included 85 middle-level managers from different areas of the organization. The possibility of adjusting budgetary reports and accessing detailed information on budgetary deviations (repair capacity), as well as of incurring expenses unforeseen in the budget and adjusting the original budgetary assumptions (budgetary flexibility), positively contributes to promoting managers’ psychological capital. However, this does not occur with internal transparency and global transparency. Within the context studied, the benefit of repair capacity primarily takes the form of self-efficacy, resilience, and hope, while the benefit of flexibility primarily occurs in terms of optimism and hope. These results contribute to organizations designing their management control systems so as to develop the psychological capital of their collaborators and thus obtain the benefits expected from that development.

Effects of enabling characteristics of budgetary control on the psychological capital of managers with budgetary responsibility

RESUMO Este estudo investiga a influência das características habilitantes do controle orçamentário no capital psicológico de gestores com responsabilidade orçamentária. No contexto orçamentário, são incipientes os estudos que analisam os efeitos das características habilitantes do controle orçamentário nos estados mentais dos indivíduos no trabalho, lacuna teórica explorada na pesquisa. A pesquisa avalia os efeitos interativos e multidimensionais do controle orçamentário habilitante no capital psicológico. Avança na literatura ao indicar quais características exercem maior influência no capital psicológico e suas dimensões. Os resultados fornecem evidências dos efeitos capacitadores do controle orçamentário habilitante nas capacidades psicológicas de gestores que têm responsabilidade orçamentária, refletindo positivamente em suas crenças de autoeficácia, esperança, otimismo e resiliência para alcançar os objetivos e resultados organizacionais desejados, o que tende a impactar o desempenho dos indivíduos no trabalho, assim como da organização. Realizou-se levantamento em uma empresa de capital aberto que atua no Brasil, com abordagem quantitativa dos dados (modelagem de equações estruturais). A amostra analisada compreendeu 85 gestores de nível médio de diferentes áreas da organização. A possibilidade de ajustar relatórios orçamentários e acessar informações detalhadas sobre desvios orçamentários (capacidade de reparo), assim como de realizar gastos não previstos no orçamento e ajustar os pressupostos orçamentários originais (flexibilidade orçamentária), contribui positivamente para a promoção do capital psicológico dos gestores. Contudo, isso não ocorre com a transparência interna e a transparência global. No contexto estudado, o benefício da capacidade de reparo se dá principalmente em termos de autoeficácia, resiliência e esperança, enquanto o benefício da flexibilidade se dá, principalmente, em termos de otimismo e esperança. Esses resultados contribuem para as organizações desenharem seus sistemas de controle gerencial de modo que possam desenvolver o capital psicológico de seus colaboradores e, assim, obter os benefícios esperados desse desenvolvimento.

PENGARUH PARTISIPASI ANGGARAN, AKUNTANSI PERTANGGUNGJAWABAN DAN MOTIVASI KERJA TERHADAP KINERJA MANAJERIAL

The purpose of this study was to determine the effect of budgetary participation, responsibility accounting and work motivation on managerial performance in the Ende Regency SKPD. The data collection in this study used a questionnaire survey. The questionnaire was distributed to the managers and officials of the Ende Regency Regional Work Unit involved in preparing the budget. The questionnaire distributed was 51 and again filled out completely and can be processed. The data collected is processed using the SPSS program. The statistical method used to test hypotheses is multiple linear regression analysis. The results showed that budgetary participation, accountability accounting and work motivation had a positive effect on managerial performance. Evidenced by the budget participation regression coefficient of 0.812 with a value of t count 2.069> 2.012 and a significance level of 0.044 <0.05, responsibility accounting for 0.295 with a value of t count 2.152> 2.012 and a significance level of 0.037 <0.05. While the work motivation of 0.620 with a t value of 2.493> 2.012 and the level of significance) 0.016 <00.5.

Implementasi Program Redistribusi Tanah di Kantor Pertanahan Kabupaten Minahasa Tenggara Tahun 2021

The purpose of this study is to analyze the Implementation of land redistribution program in the Kantor Pertanahan Kabupaten Minahasa Tenggara in 2021. Research uses descriptive methods with qualitative approaches. The study was conducted in Southeast Minahasa Regency using empirical data obtained through observations and interviews. The focus of this research is based on Edward III's theory with four aspects, namely communication, resources, disposition, and bureaucratic structure. The results showed that the Implementation of land redistribution program in the Kantor Pertanahan Kabupaten Minahasa Tenggara in 2021 was carried out based on the Undang-Undang No. 5 Tahun 1960 based on social justice for the entire community. Aspects of communication in the delivery of land redistribution programs implemented with extensions do not run optimally. It is also affected by limited human resources, it is the measurement and inventory officer. Furthermore, in the aspect of bureaucratic structure there is a problem of the person in charge of activities that differ between physical work and budget, and the absence of Standard Operating Procedures (SOPs) in this land redistribution activity. In the aspect of communication through counseling during the Covid-19 Pandemic it is recommended that it be implemented gradually with certain methods, schedules, and quotas. Kantor Pertanahan Kabupaten Minahasa Tenggara is advised to increase the number of employees to support the implementation of land redistribution activities both civil servants and non-civil servants. Furthermore, in the aspect of bureaucratic structure, physical and budgetary work responsibilities must be in the same institution and must be made standard operating procedure (SOP) to be a guideline that facilitates the implementation of such activities

Engaging Safety Professionals in Electrical Safety Topics: A Survey of Decision-Making Processes, Best Practices, and Industry Challenges

Electrical hazards are found in nearly every workplace, yet many safety professionals are not equipped with the background necessary to navigate some of the technical issues required to mitigate them. This creates challenges when implementing electrical safety programs and when making sure electrical hazards are addressed with the priority they deserve. A survey of more than 450 manufacturing professionals was conducted to better understand the state of electrical safety at facilities across a wide representation of industries. It examined topics such as how frequently electrical incidents and near misses were reported, personnel?s comfort level with identifying electrical hazards, and responsibility for electrical safety training, budgets, and decisions. Challenges to implementing electrical safety programs, technology, and other important considerations when making purchases were investigated. Familiarity with various electrical safety standards, organizations, and methodologies, along with where safety professionals are seeking information, was measured.

FEATURES OF INTER-BUDGETARY RELATIONS IN THE CONDITIONS OF DECENTRALIZATION OF POWER IN UKRAINE

The article examines the features of inter-budgetary relations in the context of decentralization of power as an important tool for the formation of local budgets and their effective implementation with limited financial resources. The authors considered the factors influencing the decentralization process such as the taxation system, transfer policy, giving greater powers to local governments in developing programs of socio-economic development and analyzed the sources of financial resources of the region, problems of their formation and use, revenues and expenditures last years. Decentralization reform has made it possible to increase the revenue side of local budgets and strengthen the financial and resource base of the regions, improve the use of intergovernmental transfers and diversify their sources. The study revealed the main problems of formation and use of financial resources of the region. These include inconsistencies in the movement of financial resources, tax pressure, various goals of economic entities and public authorities, low level of financial literacy of local government officials, inconsistencies in budget legislation, and lack of an effective mechanism for redistribution of state revenues. Among the ways to conduct budget decentralization and ensure the effectiveness of inter-budgetary relations, based on expanding the rights of local governments, strengthening their budgetary independence and responsibility, it is proposed to provide local authorities with opportunities for budgeting, redistribution of financial resources between public authorities, clear definition of local government and united territorial communities, application of modern methods of socialplanning, mechanisms of interaction of public authorities, enterprises, the attraction of investment resources through the development of local funds of regional development, granting to investors advantages, support of cooperation and interaction of enterprises, reduction of expenses for maintenance of public authorities, expansion sources of revenue to local budgets. The processes of fiscal decentralization must be constantly improved by overcoming the contradictions that arise in intergovernmental relations and modernizing the main institutions of the budget system.

COMMENTARY: PROPOSALS FOR A NEW FISCAL FRAMEWORK

[...]in the post-election 2015 Summer Budget, Chancellor Osborne announced a Charter for Budgetary Responsibility (HM Treasury, 2015). First of all, the political and economic cycle simply do not coincide, so tying fiscal policy to a Parliamentary term is doomed to failure. 2. [...]business cycles, like unhappy families, are each different in their own way. [...]there is no satisfactory definition of the objective of fiscal policy that meets a social welfare objective;at times, the appropriate response might mean increases or decreases in public debt as a share of national income.

Облікове розкриття фінансових коригувань та бюджетів відповідальності у фінансовій звітності

The role of accounting (public-financial) with special emphasis on financial reforms and budgetary responsibility for the preparation of financial statements is increasingly becoming necessary and important to increase the economic development and financial stability of the country during governance. In order to have financial reforms, there must be responsibility in public accounting as well as in the analysis and financial reporting by the responsible staff at both levels. It is therefore important to have this cooperation in all areas of policy making, defining the responsibilities of the two levels. The purpose of this article is to show about accounting, reforms and budget responsibilities in the financial statements at both levels of financial-budgetary governance. The research was conducted through a questionnaire according to the practices of the OECD, the IMF and the World Bank. The questionnaire was compiled according to Likert scales and was distributed at the governing levels to the state of Kosovo, its completion was done accurately by attaching audited financial reports for each variable taken for study. The data for all variables were processed via the SPSS and R program, which allowed to draw conclusions and recommendations for all variables at both levels. To achieve the results, econometric tests and analyzes were used, such as: descriptive analysis, testing of two samples, analysis of testing of a dependent variable, etc. Based on the results, it is emphasized that there should be reforms for the safeguarding of public money, fair allocation of expenditures, securing of funds and that the responsibilities at both levels differ from the expectations that should occur in the accounting of financial statements.

Matriz de perfil dos gestores clínicos enfermeiros sob a ótica do processo orçamentário de hospitais

The aim was to trace the profile and build the matrix of clinical nurse managers of public and private hospitals, from the perspective of the budget process. Cross-sectional, exploratory study with a quantitative approach. The sample consisted of 69 nurses who occupied management positions and had intra-hospital budgetary responsibility. The data collection instrument, containing 20 questions, was previously validated. The study variables were synthesized in the Profile Matrix of clinical nurse managers. The quadrants that make up the Matrix represented the profile of managers, with the 1st quadrant showing the time of experience that was above average, postgraduates, with less organizational complexity, belonging to private hospitals and high levels of participation and budgetary feedback. The characteristics of greater organizational complexity and public funding placed them in the 4th quadrant – low levels of budgetary participation and feedback. The characteristics of hospital institutions, with emphasis on organizational complexity and funding source, apparently promote different demands for knowledge and skills about inputs and budgeting processes of clinical nurse managers, suggesting demands for economic-financial skills of these professionals since their basic graduation training.

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The article deals with the principles of application of budgetary coercive measures in the context of improving budgetary legislation in accordance with the requirements of the European Union. Budgetary and legal coercion, as a kind of state coercion, is a type of financial and legal coercion. It has all the features of the latter, developing in relation to specific budgetary relations; it acts not as an independent category of legal responsibility, but as a kind of financial and legal coercion. Budgetary and legal coercion is the external influence of the state, represented by authorized bodies, on the behavior of individual participants in the budgetary process concerning the application of measures of budgetary coercion, which impose additional encumbrances of property or organizational nature on the unfulfilled obligations provided by budgetary law, in order to ensure compliance with law and order in the budget sphere. The significance of the principles of law for the formation of normative and legal regulation of budgetary and legal coercion is considered. The principles of financial law and their influence on the formation of the principles of budgetary law are described. The general legal principles of application of measures of budgetary and legal coercion are analyzed; their role in establishment of budgetary and legal responsibility is defined. Based on the current legal framework, special principles for the application of budgetary coercive measures are determined, including those that have not been formally fixed in the Budget Code of Ukraine, but are fragmented in the normative and legal acts of budgetary legislation. With regard to budgetary offenses concerning measures of budgetary coercion, the principles of legality, priority of public interests, and division of functions in the field of financial activity on the basis of separation of powers play a special role. The main branch principle of budgetary law in the context of the implementation of measures of budgetary coercion is the principle of addressable and target nature of budgetary funds.

Effects of Budgetary Participation on Managerial Attitudes, Satisfaction, and Managerial Performance

ABSTRACT Objective: the purpose of this paper is to investigate the effects of budget participation on management attitudes, job satisfaction, and managerial performance of controllers of Brazilian companies. Methodology: a descriptive, survey, and quantitative research was conducted from a sample of 316 individuals with budgetary responsibility. Results: the results indicated that budgetary participation directly and positively influences managerial attitudes toward budgeting, job satisfaction, and controllers’ performance in budget activities. Indirect relationships revealed that managerial attitudes toward budget and job satisfaction mediate the relationship between budgetary participation and managerial performance. It was found that budgetary participation positively influences the level of use of the budget for the purposes of performance evaluation and contributes to the development of budgetary knowledge of managers. Conclusion: the budgetary participation is responsible for important consequences on the attitudes and performance of these professionals. From a managerial point of view, it is essential to understand how the budgeting process can influence the attitudes, satisfaction, and performance of controllers in the budgeting context, since after this understanding, the managerial functions can be improved.

Evidence of the relationship between budgetary participation, organizational commitment and managerial performance

Purpose – This research objective to investigate the relations between budgetary participation, organizational commitment and managerial performance.Design/methodology/approach – A descriptive, survey and quantitative study was carried out, based on trajectory analysis and with data from 150 managers with budgetary responsibilities of the largest Brazilian export companies in the business.Findings – The results reveal that budgetary participation influences managerial performance in two ways: directly, as a result of managers 'involvement and influence in the budgeting process, and indirectly, when managers' commitment to the organization increases due to their participation and involvement in budgetary definitions.Research limitations/implications – The limitation of the use of self-reported measures to measure the proposed relationships is highlighted. This research indicates that behavioral aspects related to the budgeting process, have significant implications for work-related results.Practical implications – The results suggest that organizations should allow the participation of managers in setting goals and budget objectives, as this action triggers a greater commitment of the individual to the organization and better performance in the work.Social implications – The findings can help organizations to understand factors that can be improved in the organization so that employees feel committed to the company in which they operate and consequently present better budgetary participation and performance.Originality/value – This research sought to expand the existing discussion in the accounting literature on the role of budgetary processes and their implications for organizational commitment and managerial performance in budgetary activities.

To See Paris and Die: The Soviet Lives of Western Culture

To See Paris and Die: The Soviet Lives of Western Culture

"Fiscal-budgetary responsibility and implications on the European budgetary framework in the context of the COVID-19 crisis"

"The aim of this paper is to analyze fiscal-budgetary responsibility and the implications for the European budgetary framework in the context of the COVID-19 crisis. The study incorporates retrospective analysis of the European institutional framework, presentation of concepts and typologies of institutional organization in direct relation to the fiscal responsibility. The research hypotheses are based on the demonstration of inconsistency in the European working framework, regarding budgetary fiscal responsibility, as well as on the foundation of the institutional levels of organization and the demonstration of the existence of warning indicators regarding the vulnerabilities of the budgetary framework. The results of the study confirm the working hypotheses. Therefore, there is a need to establish responsibility mechanisms, which allow the replacement of arbitrary rules with clear directions to be followed by policy makers, so that interference between different institutional levels directly impacts the coordinates of fiscal risk management. The path of combating an economic crisis caused by the COVID-19 pandemic involves coordination, responsibility and common frameworks for action, so that the test of European unity to be passed successfully. The study exemplifies the importance of perceiving fiscal risk in relation to specific vulnerabilities and reveals a number of challenges to fiscal responsibility in the context of the COVID-19 crisis."

Securing the future of kidney transplantation by addressing the challenges of transplant nephrology.

Kidney transplant is a life-changing procedure, and transplant nephrologists, as part of a larger transplant team, play an important role in the field by managing the complex medical needs of transplant patients. The subspecialty of transplant nephrology, however, faces structural challenges related to its workforce, reporting structures, compensation, research and innovation, and health care information technology. The position of transplant nephrology at the academic and operational intersection of medicine and surgery may limit its access to critical resources, hinder academic promotion, and contribute to physician burnout. The authors provide an overview of the subspecialty transplant nephrology and propose solutions. Collaborative efforts that fortify the subspecialty of transplant nephrology will ultimately improve the lives of patients suffering from kidney disease.

Mediating cognitive effects of information sharing on the relationship between budgetary participation and managerial performance,

ABSTRACT This article aims to analyze the mediating cognitive effects of vertical information sharing in the budgeting process on the relationship between budgetary participation and managerial performance. The behavioral literature in the area of accounting has diverged regarding the cognitive effects of budgetary participation on managerial performance. Evidence found in this literature reveals that there are possible intervening variables in this relationship that may influence the cognitive effects of participation on performance. Considering that budgetary participation can affect the cognition and performance of individuals at work, it is relevant to analyze the budget management practices adopted by organizations and the effects they have on individuals with budgetary responsibilities. The evidence found shows that an organization’s budgetary configuration influences the way information sharing will occur and will consequently have cognitive effects on managerial performance. This descriptive study was conducted by collecting data and employing a quantitative approach to analyze them, using structural equations modeling. The research sample comprised 316 respondents with budgetary responsibilities who carry out the role of controller, controlling manager, or controlling coordinator in Brazilian companies. The results show that budgetary participation positively influences vertical information sharing, which presented a positive influence on managerial performance. Vertical information sharing results from cognitive effects of budgetary participation. Higher levels of vertical information sharing are reflected in lower role ambiguity and better managerial performance. Even if individuals with budgetary responsibilities perceive the existence of information asymmetry in the work environment, its effects on performance are not significant. These results contribute to understanding the mediating cognitive effects of information sharing on the relationship between participation and performance, revealing that the effects of participation on performance may not occur based on a simple causality relationship, but instead based on certain conditioning factors.

Limitation of public debt on the verge of financial crisis

The foretaste of the financial crisis raises the question of the functioning, application and enforcement of measures to ensure sound and sustainable public finances. The limitation of public debt was enshrined in law in the Czech legal system in 2017, and in April of this year one of the established fiscal rules was amended. The aim of this article is to critically analyze the adjustment of the public debt limitation that has been undertaken in the context of the current crisis caused by the spread of COVID-19. The introduction of the article will describe the European and Czech context of the limitation of public debt and setting budgetary responsibility. Subsequently, the article briefly summarizes the effects of the coronavirus crisis on the implementation of the state budget and, consequently, the justification for the legislative change of the set fiscal rule. The methods used in the article are mainly the method of literary research relevant sources, the method of description of the limitation of the public debt regulation in European union and in passages describing the current state of budgetary responsibility rules. Method of evaluation appears in the parts of the work evaluating the legislative adjustments to budgetary responsibility rules due to the coronavirus crises.

Бюджетно-правова відповідальність, як умова виконання місцевих бюджетів

Журнал «Публічне право» – фахове періодичне (щоквартальне) юридичне видання. Авторські матеріали науково-теоретичного та практичного характеру, узагальнення судової, правореалізаційної та правозастосовної діяльності з метою розвитку української національної юридичної науки та практики, удосконалення чинного законодавства.