Control Of Expenditure Research Articles

Analisis Penyerapan Anggaran Operasional dan Pemeliharaan Kantor di Pengadilan Negeri Semarang Kelas IA Khusus

This research aims to analyze the excess realization of operational and office maintenance at the Special Class IA Semarang District Court, with a focus on the causal factors, and how to overcome budget excesses. The research method used is descriptive qualitative with empirical studies at the Special Class IA Semarang District Court. The data collected was RKA-KL (Work Plan and Budget) and LRA (Budget Realization Report) then conducted in-depth interviews after which analysis was carried out to draw conclusions. The results of the research show that several factors that cause excess operational and office maintenance budgets are unrealistic or non-comprehensive budget planning, changes in economic conditions, inefficiencies in project or operational management, lack of control and supervision of expenditure and non-compliance in the implementation of budget policies or lack of coordination. . How to overcome operational budget excesses at the Special Class IA Semarang District Court by strengthening the budget planning process, implementing a strict budget monitoring and control system and increasing the capacity and competence of human resources involved in budget management.

Parametric method of information transfer in energy resources expenditure control systems

The article examines the justification of the parametric method of information transmission for the construction of energy resource consumption control systems. It is shown that the system of accounting for energy resources should be a distributed multi-level system of measurements, processing, storage and transmission of commercial accounting data and should be built on the principles of open architecture and distributed functioning. It is shown that the organization of hierarchical complexes for solving control tasks depends to a large extent on the issues of effective information transmission and that the creation of information networks is the most difficult task. sensors, into a voltage proportional to it and the corresponding binary code. The structural diagram of the device implementing the specified principle is presented. A method of calculating the parameters of the device for transmitting information from two-position sensors is proposed and an example of calculating the parameters of such a device is given

Painless cost control as a central strategy for universal oral health coverage: A critical review with policy guide.

This study aimed to critically review the methods used to control the significantly increasing costs of dental care. Through a comprehensive search of the available literature, the cost control (CC) mechanisms for health services were identified from a healthcare system perspective. The probable applicability of each CC method was evaluated mainly based on its potential contribution to oral health promotion. Each mechanism was then classified and discussed under any of the two headings of financing and service provision. An operational guide was finally presented for policy-making in each of the three main models of healthcare systems, including National Health Services, social/public health insurance and private insurance. From a total of 142 articles/reports retrieved in PubMed, 73 in Scopus and 791 in Google Scholar, 35 were included in the final review after eliminating the duplicates and screening process. Totally ten mechanisms were identified for CC of dental care. Seven were discussed under the financing function, including cost sharing, preauthorization, mixed payment method and an evidence-based approach to benefit package definition, among others. Three further methods were classified under the service provision function, including workforce skill mix with emphasis on primary oral healthcare providers, development of primary healthcare (PHC) network and an appropriate use of tele-dentistry. Painless control of dental expenditures requires a smart integration of prevention into the CC plans. The suggested policy guide emphasizes organizational factors; particularly including the development of PHC-based networks with midlevel providers (desirably extended-duty dental hygienists) as the frontline oral healthcare providers.

The principle of segregation: an analysis from the perspective of Weber's ideal type and Habermas' Theory of Communicative Action

This article seeks, through concepts and standards, and using ongoing research, to investigate the principle of segregation of functions and its application in the control of public expenditure from the perspective of Weber's ideal type and Habermas' theory of communicative action. . Through documentary and bibliographical research, it was possible to partially conclude that civil servants, teams or sectors should not perform functions in different phases of public expenditure, including and especially in phases that involve judgment and inspection; the principle of segregation of functions is also based on Weber's bureaucratic ideal type, in the sense that the specialization and expertise of the civil servant tends to increase the degree of precision and excellence of the activities carried out by him; This principle also finds support in Habermas' theory of communicative action.

Ventromedial hypothalamic nucleus subset stimulates tissue thermogenesis via preoptic area outputs

ObjectiveHypothalamic signals potently stimulate energy expenditure by engaging peripheral mechanisms to restore energy homeostasis. Previous studies have identified several critical hypothalamic sites (e.g. preoptic area (POA) and ventromedial hypothalamic nucleus (VMN)) that could be part of an interconnected neurocircuit that controls tissue thermogenesis and essential for body weight control. However, the key neurocircuit that can stimulate energy expenditure has not yet been established. MethodsHere, we investigated the downstream mechanisms by which VMN neurons stimulate adipose tissue thermogenesis. We manipulated subsets of VMN neurons acutely as well as chronically and studied its effect on tissue thermogenesis and body weight control, using Sf1Cre and Adcyap1Cre mice and measured physiological parameters under both high-fat diet and standard chow diet conditions. To determine the node efferent to these VMN neurons, that is involved in modulating energy expenditure, we employed electrophysiology and optogenetics experiments combined with measurements using tissue-implantable temperature microchips. ResultsActivation of the VMN neurons that express the steroidogenic factor 1 (Sf1; VMNSf1 neurons) reduced body weight, adiposity and increased energy expenditure in diet-induced obese mice. This function is likely mediated, at least in part, by the release of the pituitary adenylate cyclase-activating polypeptide (PACAP; encoded by the Adcyap1 gene) by the VMN neurons, since we previously demonstrated that PACAP, at the VMN, plays a key role in energy expenditure control. Thus, we then shifted focus to the subpopulation of VMNSf1 neurons that contain the neuropeptide PACAP (VMNPACAP neurons). Since the VMN neurons do not directly project to the peripheral tissues, we traced the location of the VMNPACAP neurons' efferents. We identified that VMNPACAP neurons project to and activate neurons in the caudal regions of the POA whereby these projections stimulate tissue thermogenesis in brown and beige adipose tissue. We demonstrated that selective activation of caudal POA projections from VMNPACAP neurons induces tissue thermogenesis, most potently in negative energy balance and activating these projections lead to some similar, but mostly unique, patterns of gene expression in brown and beige tissue. Finally, we demonstrated that the activation of the VMNPACAP neurons' efferents that lie at the caudal POA are necessary for inducing tissue thermogenesis in brown and beige adipose tissue. ConclusionsThese data indicate that VMNPACAP connections with the caudal POA neurons impact adipose tissue function and are important for induction of tissue thermogenesis. Our data suggests that the VMNPACAP → caudal POA neurocircuit and its components are critical for controlling energy balance by activating energy expenditure and body weight control.

Impact of Estrogen in Menstrual Cycle on Food Intake, Appetite, Energy Expenditure

Women have more difficulty with weight management compared to men, primarily because of sex variations in appetite and energy expenditure (EE) control caused by estrogen. In women, estrogen changes with the menstrual cycle and affects food intake (FI), appetite and EE. Research shows that in the luteal phase (LP), women's FI and appetite are significantly higher, while in the follicular phase (FP), FI and appetite are lower, and FI is the lowest in the FP. EE also increases significantly during the LP. In addition, polycystic ovary syndrome (PCOS) patients have higher FI and appetite due to higher androgens, making them more likely to be overweight and obese. The current study suggests that controlling estrogen levels through birth control pills does not have a significant impact on weight control. However, a diet plan based on appetite fluctuations during the menstrual cycle can be used to achieve better weight loss. This research can tailor more effective weight loss programs and targeted health recommendations for women by understanding a deep knowledge of the impacts of estrogen in women on the food consumption and appetite. Future research could continue to explore estrogen changes in the menstrual cycle, in combination with other human hormones, provide valuable insights into weight intervention measures and drug development to tailor more effective weight management strategies for women.

Penerapan sistem pengendalian intern pemerintah atas sistem dan prosedur pengeluaran kas di Dinas Kebudayaan dan Pariwisata Kotamobagu

This study aims to determine the suitability of the internal control of cash expenditures of the Kotamobagu Culture and Tourism Service with SPIP No. 60 of 2008, and the Accounting System and Procedures for Cash Expenditures of the Kotamobagu Culture and Tourism Service are in accordance with the Government Regulation of the Republic of Indonesia Number 12 of 2019 concerning Regional Financial Management. The type of research used is qualitative with a descriptive approach. The results of research regarding the Cash Disbursement System and Procedures at the Kotamobagu Culture and Tourism Office show that the elements of risk assessment, information and communication, and monitoring have been implemented in accordance with PP Number 60 of 2008, while the elements of the control environment and control activities are not yet appropriate. This is due to the uneven distribution of technical guidance or training for employees in the finance department. And physical control over assets regarding security has not been implemented properly. The Cash Disbursement Accounting System and Procedures have been implemented and are in accordance with Government Regulation No. 12 of 2019.

Does home and community-based services use reduce hospital utilization and hospital expenditure among disabled elders? Evidence from China.

In the background of aging in place, home and community-based services (HCBS) have been playing an increasingly important role in long-term care (LTC) security systems. However, it is still uncertain whether and how HCBS use affects hospital utilization and the corresponding expenditures. Using data from the China Health and Retirement Longitudinal Survey (CHARLS) and the China City Statistical Yearbook, the instrumental variable (IV) approach is applied to identify the causal effects of HCBS use on hospital utilization and hospital expenditure among disabled elders. We find that HCBS use significantly reduces the probability of being hospitalized, the times of hospitalization, and the length of inpatient stay, as well as the total, out-of-pocket and reimbursement inpatient expenditures, demonstrating not only the substitution impact of HCBS for hospital care but also the effectiveness of medical expenditure control in LTC security systems. Heterogeneity analysis shows that the impacts of HCBS use on hospital utilization and hospital expenditure concentrate on disabled elders who are younger, male, living in urban areas, or from higher-income households; both healthcare and spiritual consolation services have significant negative effects, while the anticipated effects of daily care service use are not supported. The possible mechanisms are the substitution of HCBS for hospital care and the improvements in both the physical and psychological health of disabled elders. However, the mechanism of adverse events decrease is not verified, which needs to be investigated further with more proxy variables. This study provides empirical evidence that HCBS use can not only reduce hospital utilization and hospital expenditure among disabled elders but also improve their physical and psychological health. Policy designs should emphasize the orientation of HCBS, ensure the fundamental and central position of HCBS in the formal care service system, pay more attention to the accessibility and affordability of HCBS for fragile groups, and diversify and optimize the development of the health service and the spiritual consolation service.

Catastrophic health expenditure and its association with socioeconomic status in China: evidence from the 2011-2018 China Health and Retirement Longitudinal Study

BackgroundAn increase in healthcare utilization in response to universal health coverage may leave massive economic burden on individuals and households. Identifying catastrophic health expenditure helps us understand such burden. This study aims to examine the incidence of catastrophic health expenditure at various thresholds, explore its trend over years, and investigate whether it varies across socioeconomic status (SES).MethodsData used in this study were from four waves of the China Health and Retirement Longitudinal Study (CHARLS): 2011, 2013, 2015, and 2018. SES was measured by annual per-capita household expenditure, which was then divided into quintiles (Quintile 1 (Q1): the poorest - Quintile 5 (Q5): the wealthiest). Catastrophic health expenditure was measured at both a fixed threshold (40%) and a set of variable thresholds, where the thresholds for other quintiles were estimated by multiplying 40% by the ratio of average food expenditure in certain quintile to that in the index quintile. Multilevel mixed-effects logistic regression models were used to analyze the determinants of catastrophic health expenditure at various thresholds.ResultsA total of 6,953 households were included in our study. The incidence of catastrophic health expenditure varied across the thresholds set. At a fixed threshold, 10.90%, 9.46%, 13.23%, or 24.75% of households incurred catastrophic health expenditure in 2011, 2013, 2015, and 2018, respectively, which were generally lower than those at variable thresholds. Catastrophic health expenditure often decreased from 2011 to 2013, and an increasing trend occurred afterwards. Compared to households in Q5, those in lower quintiles were more likely to suffer catastrophic health expenditure, irrespective of the thresholds set. Similarly, having chronic diseases and healthcare utilization increased the odds of catastrophic health expenditure.ConclusionsThe financial protection against catastrophic health expenditure shocks remains a challenge in China, especially for the low-SES and those with chronic diseases. Concerted efforts are needed to further expand health insurance coverage across breadth, depth, and height, optimize health financing mechanism, redesign cost-sharing arrangements and provider payment methods, and develop more efficient expenditure control strategies.

Lipocalin 2 receptors: facts, fictions, and myths.

The human 25-kDa Lipocalin 2 (LCN2) was first identified and purified as a protein that in part is associated with gelatinase from neutrophils. This protein shows a high degree of sequence similarity with the deduced sequences of rat α2-microglobulin-related protein and the mouse protein 24p3. Based on its typical lipocalin fold, which consists of an eight-stranded, anti-parallel, symmetrical β-barrel fold structure it was initially thought that LCN2 is a circulating protein functioning as a transporter of small lipophilic molecules. However, studies in Lcn2 null mice have shown that LCN2 has bacteriostatic properties and plays a key role in innate immunity by sequestering bacterial iron siderophores. Numerous reports have further shown that LCN2 is involved in the control of cell differentiation, energy expenditure, cell death, chemotaxis, cell migration, and many other biological processes. In addition, important roles for LCN2 in health and disease have been identified in Lcn2 null mice and multiple molecular pathways required for regulation of Lcn2 expression have been identified. Nevertheless, although six putative receptors for LCN2 have been proposed, there is a fundamental lack in understanding of how these cell-surface receptors transmit and amplify LCN2 to the cell. In the present review we summarize the current knowledge on LCN2 receptors and discuss inconsistencies, misinterpretations and false assumptions in the understanding of these potential LCN2 receptors.

Legal Instruments for Control of Expenditure from the EU Budget in the Light of EU and Polish Law

Abstract This study reflects on the control of expenditure made from the EU budget through instruments regulated by EU and Polish financial law, and in a broader sense also on the protection of the EU’s financial interests on the expenditure side. The purpose is to present and engage in a dogmatic-legal analysis of the EU-national normative benchmark for the control of EU budget expenditure and to answer the question of its normative-axiological content, rightly taking into account the principle of the rule of law as the basic determinant of the performed control of EU budget expenditure, in accordance with the CJEU judgment C 157/21. It may justifiably be argued that the normative model of control of expenditure from the EU budget is a normative-axiological model shared by the EU and its Member States. It is hybrid in that it consists of a number of mechanisms and institutions (in the substantive sense) that are functionally interconnected. Effective implementation of the criteria of this normative benchmark (substantive, instrumental, procedural and axiological) presupposes functional links between EU and Polish regulations for the application of principles not only from Articles 317 and 325 TFEU, but also values and principles from Article 2 TEU.

Sustainability assessment of pig production: a study in Santa Catarina, Brazil

This study aimed to identify the sustainability practices of pig creation on rural properties in the West region of the state of Santa Catarina, Brazil. The analysis included the system of sustainability indicators in pig farming. Although managers comply with the regulations and legislation, there are practical difficulties related to the destination of production waste, water use, expenditure controls, and social interaction. The sustainability analysis allowed investigating 30 properties and using a scale of 0-10 points, rate factors related to organizational, social, and environmental practices. Nine rural properties had a general performance, indicating characteristics of in search for sustainability, while 21 obtained a performance between 2.5 and 5.0 points, indicating fragilities in organizational, environmental, and social practices. It highlights the importance of analyzing sustainability indicators as a mechanism to control and implement better practices to assist in the search for sustainable development.

Astrocytic circadian clock control of energy expenditure by transcriptional stress responses in the ventromedial hypothalamus.

Hypothalamic circuits compute systemic information to control metabolism. Astrocytes residing within the hypothalamus directly sense nutrients and hormones, integrating metabolic information, and modulating neuronal responses. Nevertheless, the role of the astrocytic circadian clock on the control of energy balance remains unclear. We used mice with a targeted ablation of the core-clock gene Bmal1 within Gfap-expressing astrocytes to gain insight on the role played by this transcription factor in astrocytes. While this mutation does not substantially affect the phenotype in mice fed normo-caloric diet, under high-fat diet we unmasked a thermogenic phenotype consisting of increased energy expenditure, and catabolism in brown adipose and overall metabolic improvement consisting of better glycemia control, and body composition. Transcriptomic analysis in the ventromedial hypothalamus revealed an enhanced response to moderate cellular stress, including ER-stress response, unfolded protein response and autophagy. We identified Xbp1 and Atf1 as two key transcription factors enhancing cellular stress responses. Therefore, we unveiled a previously unknown role of the astrocytic circadian clock modulating energy balance through the regulation of cellular stress responses within the VMH.

The Bidirectional Relationship of NPY and Mitochondria in Energy Balance Regulation.

Energy balance is regulated by several hormones and peptides, and neuropeptide Y is one of the most crucial in feeding and energy expenditure control. NPY is regulated by a series of peripheral nervous and humoral signals that are responsive to nutrient sensing, but its role in the energy balance is also intricately related to the energetic status, namely mitochondrial function. During fasting, mitochondrial dynamics and activity are activated in orexigenic neurons, increasing the levels of neuropeptide Y. By acting on the sympathetic nervous system, neuropeptide Y modulates thermogenesis and lipolysis, while in the peripheral sites, it triggers adipogenesis and lipogenesis instead. Moreover, both central and peripheral neuropeptide Y reduces mitochondrial activity by decreasing oxidative phosphorylation proteins and other mediators important to the uptake of fatty acids into the mitochondrial matrix, inhibiting lipid oxidation and energy expenditure. Dysregulation of the neuropeptide Y system, as occurs in metabolic diseases like obesity, may lead to mitochondrial dysfunction and, consequently, to oxidative stress and to the white adipose tissue inflammatory environment, contributing to the development of a metabolically unhealthy profile. This review focuses on the interconnection between mitochondrial function and dynamics with central and peripheral neuropeptide Y actions and discusses possible therapeutical modulations of the neuropeptide Y system as an anti-obesity tool.

Control of public expenditure on drug products in Bulgaria – Policies and outcomes

Aim: The aim of this study was to assess the economic performance of the application of the policy for negotiating discounts on drug products and agreements on the controlled access of patients in Bulgaria. Methods: The methodology involves comparison of the amounts of public spending on medicines in two periods – during the course of the analyzed drug policies (January 2007 – June 2009), and the period in which negotiations on the price of medicines and programs for the controlled access of the patients was discontinued (July 2009 – December 2012). Results: In Bulgaria, the government did not apply methods for controlling publicexpenditure on medicines bargaining price concessions from manufacturers andimplementing agreements on controlled access of patients after June 2009. This led to an annual increase in the expenditures on drug products for home treatment (on average, 17% for the period 2009-2012). Conclusion: This trend in Bulgaria will continue in the future since expenditure control only through price control by means of a reference system and the positive list of medicines is ineffective. There is a need for implementation of combined drug policies in Bulgaria in the form of negotiations on rebates with manufacturers and agreements on controlled access of patients and reference pricing.

PELATIHAN PENGELOLAAN PENGELUARAN PRODUKTIF TERHADAP LABA AKUNTANSI PADA UMKM

MSMEs, as small-scale household businesses, often do not have an adequate level of financial management knowledge. The business profit generated, of which the largest portion is usually used to meet family consumption needs, is neglected in favor of business development. with the method of introducing productive finance to their business profits and continuing with management assistance so that MSMEs can make decisions to allocate some of their business profits to productive financial expenditures. Productive expenditure itself can be in the form of business development, investment, or the purchase of productive assets, which can provide additional benefits beyond the business profits that have been realized by MSMEs so far. The program for the importance of productive financial management for MSMEs says that the operating profit generated can support business finances. Implementation of programs and strategies is carried out by providing socialization on productive expenditure to MSMEs actors and providing assistance in choosing productive expenditure according to the resources they have. Financial management assistance allows for consistent monitoring and control of expenditures, particularly productive expenditures. Assistance is expected to improve financial management knowledge of accounting profit and assist SME businesses in making strategic decisions on productive expenditure. 
 
 Keywords: MSMEs, Financial management, productive expenditure, business development

Catastrophic Health Expenditure and Its Determinants in Households with Pediatric Cancer and Oncology Disorders

Background: Families are willing to spend their entire lives improving their children due to emotional attachments, which, in turn, increases their exposure to catastrophic health expenditures (CHEs). The present study aimed to estimate the level of exposure to CHEs and its determinants among households with pediatric cancer and oncology disorders.
 Materials and Methods: This cross-sectional study was performed on 101 households with pediatric cancer and oncology patients who referred to Shahid Sadoughi Hospital of Yazd in 2021. The CHE in this regard was defined as the out-of-pocket payments for hypertensive care that equaled or exceeded 40% of the household capacity to pay. The data on each household were collected with reference to the patient's electronic file and through a questionnaire completed during an interview with the head of the household. The data were also analyzed with descriptive statistics and logistic regression in Excel (2019) and STATA ver.15.
 Results: Out of 101 households in the study, 43 (42.6%) incurred CHEs (based on a threshold of 40% of disposable income). Regarding the job of the heads of households, manual workers were vulnerable to CHEs up to 11.7 times more than employees and self-employed individuals (OR=11.7, p<0.05). Also, the lower the education level of the head of the household, the higher the risk of facing CHEs (OR=10.45, p<0.05). Similarly, the lower his or her income, the higher the CHE.
 Conclusion: The results showed that households with pediatric cancer and oncology disorders were significantly exposed to CHEs. Due to the limited resources of the health system in the treatment of cancer patients and the need for expenditure control programs, it seems better to focus on cost control strategies for this group of patients.

UK public sector fiscal reporting: clear and contradictory

ABSTRACT This paper explores the United Kingdom’s (UK) attempt to reconcile fiscal reporting logics through its Clear Line of Sight Alignment Project (CLOS). Drawing on archival data, together with semi-structured interviews with representatives involved in the implementation of CLOS, the findings indicate that what started as a means of resolving the tensions between logics, CLOS has exacerbated some existing ones and exposed others. This is largely due to the influence of the professional logic, primarily the UK’s adherence to International Financial Reporting Standards which prevents fiscal reporting being fully aligned. Furthermore, our research illustrates how the UK government has resisted elements of both the professional and national logics to create a system designed to rationalise the fiscal reporting maze. The findings also show that operationally CLOS has (to an extent) aligned the timing, coverage and classification of the fiscal reporting process to present the flow of expenditure from budgeted to approved, to outturn, thereby contributing to the wider agenda of improving the planning, management and control of public expenditure. Given continued calls to align global fiscal reporting practices, this paper informs public policy makers of the (potential) linkages between systems, the obstacles that can be encountered and the incentives for adopting it.

DEVELOPING THE STRUCTURE OF A WEB APPLICATION FOR PERSONAL FINANCE ACCOUNTING

Modern payment services in the form of online banks and accounting services are designed to monitor the user’s funds. This allows you to track bank transactions through a personal account of the web-application, to keep track of the receipt or expenditure of funds. However, for a user who has several credit cards, current accounts, deposits in banks it is necessary to integrate information about current funds in a single information space.
 The purpose of the study is to develop a prototype web application for accounting personal finances.
 Method or methodology of work: methods of designing information systems.
 Results: the analysis of financial accounting applications has shown that they have a number of similar functionalities. These features are related to the registration of the user, the cardholder of a particular bank, tracking the progress of transactions, and ensuring security. However, the applications are limited in terms of the ability to record personal finances of third-party bank cards or electronic virtual accounts (e.g., mobile operators). Therefore, in our work we have developed an application architect, consisting of seven pages. The main page of the site is needed to ensure the safety of the application, receiving notifications from the banks by the user. The main functional purpose of the pages of the site - cards, credits, payments and transfers is aimed at interactive interaction of user with different banks, providing control of receipt and expenditure of money kept on different accounts. It is suggested to introduce the pages goals and calendar into the structure of the site to enable the user to plan expenses by specifying the list of goods and services at certain periods of time. The site page “settings” is used for tweaking the styles of the web-application.
 Scope of the results: the developed prototype of web-application for accounting of personal finances is needed for practical implementation of the application, which will allow integrating information about the current state of the user’s money.

The Effects of Fiscal Policy on the Performance of Commercial Banks in Kenya

Fiscal policy refers to the use of government spending and tax policies to influence economic conditions. Fiscal policies have existed for a long time, with major debates between proponents of the Keynesian model and the monetary approach. Fiscal policy can either be contractionary, expansionary, or neutral. This study analyses the literature on the effect of the national budget on banks performance; effect of Taxation on bank performance; and the effect of public expenditure on performance of Banks in Kenya. The literature shows that government expenditure is a good fiscal policy measure in terms of the positive performance of commercial banks however, there is a need to consider the issue of corruption that negatively affects the expenditure controls that are crucial in an effective government approach in terms of the way the authorities ensure effective expenditure programs. Budget surplus and the positive impact on banks’ lending, no direct or clear argument shows the role of budgeting on commercial banks' performance. Taxes also play an important role in developing infrastructures that are crucial for the improved performance of firms. However, gaps exist in literature that needs to explored by further studies.