Financial Budgets Research Articles

Financing needs and financial management practices of banana (Musa balbisiana) farmers in Inopacan, Leyte

This study investigated the financing needs and the financial management practices of banana farmers in Inopacan, Leyte, the relationship between financial management practices to profitability and the relationship of the various socio-demographic variables to the relevant financial management practices. The relevant financial management practices considered in this study were those found to be significantly related to profitability. Results showed that limited capital for labor and the occurrence of pests and diseases particularly bugtok, which is caused by a bacterium called Ralstonia solanacearum, were among the major problems expressed by the banana farmers that need financing. Financial management practices such as monitoring the status of loan and financial planning and budgeting were widely practiced by the farmers. Out of the 25 farmer-respondents who availed of loan, 21 of them monitored the status of their loans. More than half of them also practiced financial planning and budgeting of their income and loan. The multiple linear regression analysis revealed that monitoring financial budgets and comparing farm profitability with that of other farms or benchmarking are significantly and positively related to profitability. The logistic regression analysis showed significant relationships of household size and being able to avail credit with the relevant financial management practices. The results imply that farmers who have more household members and who have availed of credit are more likely to monitor financial budgets and/or compare profitability with other farms.

Does Management Accounting Information Meet the Needs of SMEs? An Investigation of Its Usefulness from Manufacturing Enterprises

The use of appropriate management accounting techniques for the problem at hand are useful to managers. This study describes the level of usefulness of management accounting tools (MATs) used, test the relationship of MATs used to net income and capital, test of difference between the level of its usefulness and the difficulties encountered in applying the tools. Questionnaire survey was used to obtain information from manufacturing sector. Frequency, median, Spearman Rho and Mann-Whitney U were utilized to analyze the data. The study suggest that medium firms utilized more tools than small enterprises. Statement of cash flow analysis, capital budgeting decisions and financial budgets were considered as the very useful tools used. Likewise, the study developed significant relationship between selected variables of size, level of net income and level of capital to the level of its usefulness for medium-sized enterprises and sufficient to create significant difference between the levels of its usefulness. Lack of qualified employees and its use are not deem necessary as to the nature of the enterprise operations ranked as the top barriers encountered in applying the tools. Therefore, the appropriateness of management accounting information depends upon the operating activities, strategies and the size of the organization.

Hospital Engineering of Medical Devices in France

Biomedical engineering handles the organization and functioning of medical devices in the hospital. This is a strategic function of the hospital for its balance, development, and growth. This is a major focus in internal and external reports of the hospital. It's based on piloting of medical devices needs and the procedures of biomedical teams’ intervention. Multi-year projects of capital and operating expenditure in medical devices are planned as coherently as possible with the hospital's financial budgets. An information system is an essential tool for monitoring medical devices engineering and relationship with medical services.

The budget in the financial management of the SMEs assisted by the administrative process as a competitive tool

The life expectancy of micro, small and medium enterprises in Mexico according to official data is 6.9 years, a worrying fact considering that they generate more than 70% of the jobs in the country, thus having an important participation in their economy. This work has the purpose of making an analysis of strategies that contribute to its productivity and competitiveness, which positively impacts the life cycle of micro, small and medium enterprises. For this, the adoption of better administrative practices is proposed, such as; the implementation of operational and financial budgets linked to the administrative process as a means to ensure an efficient and reliable process. The above based on the field information collected in the present investigation.

Examining the effect of different super hydrophobic nanomaterials on asphalt pavements

Annually large amounts of financial budgets are spent to improve the safety of the roads and airport runways in cold regions. One of the most important parameters in safety and reduction of accidents is the slipperiness of road surface during snowfall. The presence of ice and snow on the surface of the pavement increases the number of road accidents, and also causes the cancellation of flights. Thus, in order to reduce the adhesion of the ice and snow to the pavement and to eliminate them from the surface of the roads, using super hydrophobic coatings instead of traditional winter pavement maintenance methods can be a suitable solution. One of the main methods of detecting and evaluating hydrophobic surfaces is measuring the contact angle of the drop of water with the surface. For this purpose, the contact angle was measured in the presence of various hydrophobic coatings and with a specific weight percentage of sprayed material; and the consumption of 12 g of hydrophobic material was measured on 6 cm × 6 cm of asphalt samples. By examining the contact angle measured on the asphalt samples with 8 different hydrophobic materials; hydrophobic acrylate W4 with the chemical formula of (2,2,3,3,4,4,5,5-Octafluoropentyl methacrylate) has the largest angle contact so that on the average it increases the contact angle of asphalt surfaces from 75 to 156, and makes the asphalt pavement surface super hydrophobic.

Evaluating the resource use efficiency of government colleges in Punjab (India)

PurposeIn the present era, government colleges in Punjab are facing cutthroat competition on three fronts, i.e. financial constraints and insufficiency of government grants, falling number of students and the shortage of teaching staff in the colleges because of stiff competition and other reasons. Thus, the purpose of this study is to evaluate the resource use efficiency of government colleges in Punjab.Design/methodology/approachThe study covered 15 general degree government colleges from various districts of Punjab. Secondary data for the study were collected from financial budgets, income and expenditure statements and self study reports of the colleges. The data envelopment analysis was conducted using the CCR model and BCC model.FindingsThe technical efficiency results suggest that colleges analyzed in this study are operating at a moderate level of efficiency relative to each other. Most of the colleges were found to be inefficient during the study period. Only one college was found consistently efficient during all the years of the study. Moreover, input and output slacks exist in many of the colleges.Research limitations/implicationsTo achieve the efficiency level, the colleges need to improve their utilization of resources and the enrollment rate at a given level of resources. To increase the efficiency of the colleges, the Government of India needs to reform their budgeting system.Originality/valuePunjab is a well-known state of India and public higher education sector plays important role in the education system. This research provides a new insight to the efficiency of the government colleges.

Strategic planning for educational institutions and its relationship to the requirements of achieving entrepreneurship

Abstract: The increasing interest of states in educational institutions over the past years, considering them an important source for the development, progress and renaissance of societies in terms of cultural, intellectual, administrative, social, economic, political and scientific aspects, as well as their role in developing skills and building human capabilities needed by the various sectors of the national economy, and to ensure that higher education institutions achieve their mission in Leading the desired change, it is necessary to focus on modern management trends, which are represented in strategic planning. From this standpoint, the research came to address the issue of strategic planning and its relationship to the requirements of university entrepreneurship. The objectives of the study were identified as follows: 1. Determine the reality of strategic planning and the requirements for entrepreneurship in educational institutions. 2. Determine the nature of the correlations between strategic planning and the requirements for achieving entrepreneurship in educational institutions. 3. Determine the nature of the influencing relationships between strategic planning and the requirements for achieving entrepreneurship in educational institutions. 4. Determine the extent of awareness of the research sample of the importance of strategic planning in achieving the leadership requirements in educational institutions. 5. Formulating suggested recommendations for educational institutions in a way that will help administrative academic leaders to practice strategic planning and achieve leadership requirements for the educational institution. This study was applied in Egyptian universities on a sample of (75) administrative leaderships using the social survey method, and the study reached the following results: 1. Availability of all dimensions of strategic planning in the educational institutions under study at a good level according to the agreement of the study sample and their arrangement was as follows (vision and mission of the institution, strategic objectives, strategic evaluation and control, strategic implementation, strategic analysis, strategic choice). 2. The weakness of the financial budgets of educational institutions for each component of the strategic planning components of all institutions. 3. The interest of these educational institutions in the requirements of leadership and at a level agreed upon by the study sample, as follows: (proactive measures, intensity of competition, creativity, adoption of risk). 4. Weak possession of these educational institutions the ingredients for creativity and weakness in developing performance. 5. There is a moral correlation between strategic planning and the requirements of achieving entrepreneurship within educational institutions. 6. The existence of a significant impact of the dimensions of strategic planning on the requirements of educational institutions for entrepreneurship. Key words: Strategic planning - educational institutions- entrepreneurshipUniversity. ملخص البحث باللغة العربية: تزايد إهتمام الدول خلال السنوات الماضية بالمؤسسات التعليمية، بإعتبارها مصدرا مهما لتطوير المجتمعات وتقدمها ونهضتها من النواحي الثقافية، والفکرية والإدارية والإجتماعية ، والإقتصادية والسياسية والعلمية فضلا عن دورها في تنمية المهارات وبناء القدرات البشرية التي تحتاجها مختلف قطاعات الإقتصاد الوطني، ولضمان تحقيق مؤسسات التعليم العالي لرسالتها في قيادة التغيير المنشود، لابد من الترکيز علي الإتجاهات الإدارة الحديثة والتي تتمثل في التخطيط الإستراتيجي، ومن هذا المنطلق فإن البحث جاء ليعالج قضية التخطيط الإستراتيجي وعلاقتها بمتطلبات ريادة الأعمال الجامعية وقد تحددت أهداف الدراسة فيما يلي: 1. تحديد واقع التخطيط الإستراتيجي ومتطلبات الريادة في المؤسسات التعليمة. 2. تحديد طبيعة علاقات الإرتباط بين التخطيط الإستراتيجي ومتطلبات تحقيق ريادة الأعمال في المؤسسات التعليمية. 3. تحديد طبيعة علاقات التأثير بين التخطيط الإستراتيجي ومتطلبات تحقيق ريادة الأعمال في المؤسسات التعليمية. 4. تحديد مدي إدراک عينة البحث لأهمية التخطيط الإستراتيجي في تحقيق متطلبات الريادة بالمؤسسات التعليمية. 5. وضع توصيات مقترحة للمؤسسات التعليمية بما يؤدي إلي مساعدة القيادات الأکاديمية الإدارية علي ممارسة التخطيط الإستراتيجي وتحقيق متطلبات الريادة للمؤسسة التعليمية، وتم تطبيق تلک الدراسة في الجامعات المصرية علي عينة من القيادات الإدارية (75) بإستخدام منهج المسح الإجتماعي، وقد توصلت الدراسة للنتائج التالية: 1. توفر جميع أبعاد التخطيط الإستراتيجي في المؤسسات التعليمية محل الدراسة وبمستوي جيد حسب اتفاق عينة الدراسة وکان ترتيبها علي النحو الأتي (رؤية ورسالة المؤسسة، الأهداف الإستراتيجية، التقويم والرقابة الإستراتيجية، التنفيذ الإستراتيجي، التحليل الإستراتيجي، الخيار الإستراتيجي). 2. ضعف الموازنات المالية للمؤسسات التعليمية لکل مکمون من مکونات التخطيط الإستراتيجي لکل المؤسسات. 3. إهتمام تلک المؤسسات التعليمية بمتطلبات الريادة وبمستوي اتفقت عليه عينة الدراسة وکانت کالتالي: (الإجراءات الإستباقية، حدة المنافسة، الإبداع ، تبني المخاطرة). 4. ضعف إمتلاک تلک المؤسسات التعليمية مقومات الإبداع وضعف في تطوير الأداء. 5. وجود علاقة إرتباطية معنوية بين التخطيط الإستراتيجي ومتطلبات تحقيق ريادة الأعمال داخل المؤسسات التعليمية. 6. وجود تأثير معنوي لأبعاد التخطيط الإستراتيجي في متطلبات المؤسسات التعليمية للريادة. الکلمات المفتاحية: التخطيط الإستراتيجي – المؤسسات التعليمية – ريادة الأعمال الجامعية.

Measuring and Modeling Determinants of Fiscal Stress in Us Municipalities

The Great Recession produced a wave of fiscal crises in American cities and counties. In addition to the high profile bankruptcies in Vallejo, Stockton, San Bernardino, many local governments were compelled to declare fiscal emergencies, raise tax rates, lay off or furlough workers, and undertake other unpopular strategies of fiscal retrenchment. Yet, other municipalities weathered the recession without taking such actions. Using a variation in local fiscal performance in the Great Recession and years that followed (FY2007-2012), we develop and test a model of fiscal distress for cities and counties. The model focuses on the relationship between fiscal distress and a set of its leading indicators. Our work contributes local fiscal management research in two ways. First, we work with data from local Comprehensive Annual Financial Reports (CAFRs), budgets and media coverage to construct a unique dependent variable of fiscal distress. And second, our models include a wide variety of fiscal and socio-economic variables as predictors. Such variables include measures of fiscal reserves, debt, pension funding discipline, as well as data on real estate pricing, local incomes, and unemployment. The study will also include fiscal structure variables and will highlight the role of revenue composition in local financial management.

An optimal joint placement of PMUs and flow measurements for ensuring power system observability under N-2 transmission contingencies

This paper discusses an optimal joint placement of phasor measurement units (PMUs) and flow measurement devices for ensuring observability of power systems under N-2 transmission contingencies while excluding single-bus islanding situations. Previous studies mainly focus on system observability under N-1 contingencies, and consider the PMU placement only or the joint placement while restricting PMUs and flow measurements to be adjacent. In comparison, this paper first proposes a single-stage optimal joint placement model which minimizes the total investment cost of PMUs and flow measurements for achieving system observability under N-2 transmission contingencies while excluding single-bus islanding situations. Different topologies corresponding to double-line outage situations and the effect of zero power injection nodes are accurately considered, and system disintegration is adequately addressed for guaranteeing system observability under N-2 transmission contingencies. Moreover, the proposed model allows a flow measurement on a branch to observe one terminal node even if the other terminal is not adjacent to a PMU. The proposed single-stage optimal joint placement model is formulated asa mixed-integer nonlinear programming (MINLP) problem, and is equivalently transformed into a mixed-integer linear programming (MILP) problem and solved via a decomposition algorithm. Furthermore, as system operators may prefer a multi-stage placement plan so as to well spread limited financial budgets among multiple years, the proposed single-stage joint placement model is further extended to a three-stage strategy for incrementally ensuring system observability with respect to the original topology, N-1 contingencies, and N-2 contingencies. Both models are verified via several IEEE power systems. Numerical results show that, as compared to previous studies, the proposed optimal joint placement approaches are advantageous in reducing total investment cost while ensuring system observability, and the three-stage placement model presents an effective strategy to handle limited financial budgets among multiple years. In addition, impacts of other factors on the proposed model, including single PMU failure, substation based optimization, branch PMU based optimization, single-bus islanding inclusion, and zero power injection effect verification, are analyzed and discussed via extensive case studies.

Obstacles to the Application of Administrative Process Engineering in Gaza Universities from the Faculty Members’ Perspective

The study aimed to identify the faculty members’ levels of assessment at Palestinian universities of the obstacles to the application of engineering of administrative processes ; and to find out whether there were statistically significant differences at the level of significance (α≤0.05) between the mean scores of assessment attributable to the variables: (college, academic rank, years of service). To achieve this, the researcher followed the descriptive method by using a questionnaire consisting of 36 items distributed into 4 areas: (technical, human, financial, administrative). The sample consisted of (95) faculty members from two universities (Al-Azhar and Islamia). The study revealed that the total degree of the respondents’ assessment of the obstacles to the application of engineering of administrative processes was (73.4%). The order of obstacles was as follows: i) financial, ii) human, iii) administrative and iv) technical obstacles. Further, there were no statistically significant differences at the level of significance (α≤0.05) between the mean scores of respondents’ assessment of the obstacles to the application of this method at the Palestinian universities that were attributed to these variables: (college, academic rank, years of service).The study recommended the need for allocating of adequate financial budgets, and the creation of a special unit in each university to be responsible for providing training on the concepts of reengineering administrative processes and linking them to quality and continuous improvement.
 Keywords: Administrative process engineering, Gaza governorates , Faculty members.

Local Fiscal Distress: Measurement and Prediction

During and after the Great Recession, many local governments were compelled to declare fiscal emergencies, lay off workers, and cut services while others weathered the recession without needing to take such actions. In this paper, we construct an action‐based measure of fiscal distress using comprehensive annual financial reports, budgets, and media coverage and then use it as a dependent variable to model fiscal distress as a function of past financial performance and socio‐economic environment. The empirical models show the relative importance of fiscal reserves, debt, and revenue composition in predicting local fiscal distress.

Identifying the optimal strategy for screening of advanced colorectal neoplasia.

To guide selection of optimal screening strategies for advanced colorectal neoplasia (ACRN), we evaluated the screening performances of sigmoidoscopy, fecal immunochemical test (FIT), and the Asia-Pacific Colorectal Screening (APCS) system, as well as combinations of these techniques. We reviewed the records of participants who had undergone a colonoscopy and FIT as part of a comprehensive health-screening program. Results of sigmoidoscopy were estimated from lesions under colonoscopic examination. The screening strategies were classified as sigmoidoscopy-based, FIT-based, and APCS-based. The sensitivity and reduction of number needed to colonoscope (NNScope) of each screening strategy were assessed. Of 23023 participants, 398 (1.7%) had ACRN. To predict the presence of ACRN, sigmoidoscopy was the most effective method (odds ratio [OR]: 22.96, 95% confidence interval [CI]: 18.26-29.07), followed by FIT (OR: 7.18, 95% CI: 5.28-9.68) and APCS (high risk [≥4] OR: 2.59, 95% CI: 1.87-3.58; moderate risk [2-3] OR: 1.66, 95% CI: 1.28-2.17). Regarding sigmoidoscopy-based strategies, "sigmoidoscopy positive alone" and "sigmoidoscopy positive or APCS ≥4" were optimal strategies (reduction of NNScope: 79-86%; sensitivity: 73-78%). In the case of FIT-based strategies, "FIT positive or APCS ≥4" was the optimal strategy (reduction of NNScope: 72%; sensitivity: 37%). With regard to the APCS system only, "APCS ≥2" and "APCS ≥4" were recommended as sensitivity-preferred and reduction in NNScope-preferred strategies, respectively. The performance in ACRN prediction differs among screening methods (sigmoidoscopy, FIT, and APCS). Among the various single or combined screening strategies, several specific strategies can be chosen depending on medical resources, financial budgets, and screenee preference.

Análise de risco em projetos de engenharia: uso do PERT/CPM com simulação

O PERT/CPM é uma ferramenta utilizada na gestão de projetos que permite planejamento, programação e coordenação de atividades para o controle de tempo e custo. A simulação de Monte Carlo é um processo baseado na amostragem de números aleatórios que auxilia no processo de tomada de decisão sob condições de risco e incerteza. Nesta pesquisa, analisam-se as restrições existentes no setor da construção civil, tais como orçamento financeiro e tempo. Mediante esta análise, o caminho crítico foi determinado pela ferramenta do PERT/CPM, possibilitando acelerar as atividades do projeto sem exceder o investimento inicial. A simulação de Monte Carlo permitiu realizar uma análise probabilística para quantificar a sensibilidade inerente na conclusão do projeto e ter uma visão mais real do cenário futuro. O estudo foi realizado em uma empresa da construção civil que forneceu os dados para sua análise e aplicação.

Guest Editors’ Introduction: Design & Test of a High-Volume 3-D Stacked Graphics Processor With High-Bandwidth Memory

While CMOS scaling definitely has a few more technology nodes to go, the end of its roadmap comes into sight, if only for reasons of economic viability. Semiconductor companies are seeking alternatives to provide the increased functionality and performance under constrained power and financial budgets their customers have grown accustomed to. An emerging solution is vertical (3-D) stacking of various dies as a single packaged chip product. Strictly speaking, 3-D stacking has already started several decades ago with multichip modules (MCMs), package-on-package (POP), and system-in-package (SIP). However, in these products, the die-to-die communication has been handled via interconnects that run via the package substrate and hence qualify as “off-chip,” i.e., relatively slow and power hungry.

Integration of TerraSAR-X, RapidEye and airborne lidar for remote sensing of intertidal bedforms on the upper flats of Norderney (German Wadden Sea)

The Wadden Sea is a large coastal transition area adjoining the southern North Sea uniting ecological key functions with an important role in coastal protection. The region is strictly protected by EU directives and national law and is a UNESCO World Heritage Site, requiring frequent quality assessments and regular monitoring. In 2014 an intertidal bedform area characterised by alternating crests and water-covered troughs on the tidal flats of the island of Norderney (German Wadden Sea sector) was chosen to test different remote sensing methods for habitat mapping: airborne lidar, satellite-based radar (TerraSAR-X) and electro-optical sensors (RapidEye). The results revealed that, although sensitive to different surface qualities, all sensors were able to image the bedforms. A digital terrain model generated from the lidar data shows crests and slopes of the bedforms with high geometric accuracy in the centimetre range, but high costs limit the operation area. TerraSAR-X data enabled identifying the positions of the bedforms reflecting the residual water in the troughs also with a high resolution of up to 1.1 m, but with larger footprints and much higher temporal availability. RapidEye data are sensitive to differences in sediment moisture employed to identify crest areas, slopes and troughs, with high spatial coverage but the lowest resolution (6.5 m). Monitoring concepts may differ in their remote sensing requirements regarding areal coverage, spatial and temporal resolution, sensitivity and geometric accuracy. Also financial budgets limit the selection of sensors. Thus, combining differing assets into an integrated concept of remote sensing contributes to solving these issues.

Exploration of cloud computing practices in university libraries in Kenya

Purpose Modern technological solutions are rapidly changing the information landscape in library and information establishments. One such innovative solution that is gaining momentum in information centers is cloud computing. The purpose of this paper is to explore and compare opportunities and challenges of “cloud computing paradigm” in handling and supporting delivery of information services in university libraries in the face of the present hard economic situation and limited financial budgets. Design/methodology/approach The study is based on current academic literature, document analysis, several editorials and articles on the potential and challenges of cloud computing paradigm in university library and information centers. Findings Cloud computing is proving as the best management practice of salvaging information services in university libraries due to numerous competing challenges and issues in institutions of higher education. University libraries in developing countries face many challenges of inadequate information infrastructure, limited financial budgets, manpower issues and rapid changes in technological systems. In the context of hard economic times, cloud computing is critical in adding value as well as advancing the goals and objectives of modern university libraries. Cloud computing is the “best technology practice” that is poised to play crucial roles in enhancing quality provision and delivery of information services in university library and information centers. There are many competing challenges and claims, but potential benefits count more. Research limitations/implications The study is based on the ideas of cloud services conceptualized from reading academic literature, document analysis, several editorials, articles and professional work experience. The paper identifies that cloud computing paradigm is useful in achieving the goals and objectives of university libraries in this hard economic situation facing institutions of higher learning. Practical implications The paper provides practical insights that cloud computing is the “must have technology” for modern university library and information centers already burdened with the demand to develop effective and efficient technological solutions due to subsequent changing needs of the digital information environment. This study is useful for university libraries, information professionals, information communication technology professionals and university management. Social implications Cloud computing paradigm provides university libraries with the business opportunity to use comprehensive technological solutions with reduced capital expenditure and safe methods of data storage. This eases the inconveniences normally caused by the need to develop and own such comprehensive technological solutions. Originality/value This research looks at the potential of the emerging trend of “cloud computing paradigm” in enhancing quality provision and delivery of information services in university library and information centers in the context of limited financial budgets. Cloud computing has been gaining momentum in Kenya, especially in business organizations as compared to library and information establishments.

How industry competition ruined windsurfing

Purpose The purpose of this paper is to investigate a competitive evolutionary process we call “innovation overshooting” that has been observed in equipment-based sports, using windsurfing as a case study. Design/methodology/approach The case-study approach is based upon primary data gathered through semi-structured, in-depth interviews with pioneers of the case-study sport and through analysis of international and domestic industry publications and grey literature. Findings New sports, in particular equipment-based “lifestyle” sports, can experience a rapid rise in popularity but eventually technology-driven competition leads to equipment overshooting the capabilities and financial budgets of most users. This Schumpeterian market process leads to a rapid decline in participation and the eventual collapse of the market for the sport’s equipment. Originality/value Models of endogenous overshooting are established in the study of finance and business cycles, and have recently been extended to the music and design industry. The authors extend this to the sports equipment sector finding clear evidence of evolutionary competitive technological and market overshooting.

World Health Organization's Innovative Direct Disbursement Mechanism for Payment of Grassroots Immunization Personnel and Operations in Nigeria: 2004-2015.

Background. Following the 1988 World Health Assembly resolution to eradicate polio, the government of Nigeria, with support from partners, has been implementing several rounds of supplementary immunization activities (SIAs) each year. In addition to the technical requirements, the success of the polio eradication initiative depends on timely provision of adequate financial resources. Disbursement of funds for SIAs and payment of allowances to numerous vaccination personnel at the grassroots level are enormous operational challenges in a country the size of Nigeria. Upon donors' request for a transparent and effective payment mechanism, the World Health Organization (WHO), in consultation with national counterparts, created the innovative direct disbursement mechanism (DDM) in 2004. The objective of the DDM was to timely deploy operational funds at the field level and directly pay vaccination personnel allowances at the grassroots level.Methods. A detailed operational guideline for funds disbursement was developed in close consultation with central and field stakeholders. Multiyear financial resource requirements and operational budgets for every campaign were produced by an interagency-coordinated finance subcommittee. The WHO engaged a bank and an accounting firm as DDM partners to support disbursement of and accounting for the SIA funds, respectively. The 37 WHO field offices were equipped with electronic financial systems to support the DDM process, and temporary payment sites were set up to facilitate payment to vaccination personnel at the grassroots level. Coordination meetings among DDM partners were held regularly to reconcile financial records and address operational challenges.Results. Between 2004 and 2014, DDM supported 99 polio and nonpolio vaccination campaigns, disbursing more than $370 million to about 16 million beneficiaries across 280 temporary payment sites. To mitigate security risks and reduce operational costs, the WHO and DDM partners introduced mobile payment to vaccination personnel in May 2015 in compliance with national regulations. A total of 97% of the targeted 1871 beneficiaries in 2 pilot sites were successfully paid through mobile payment, although some challenges remain to be addressed.Discussion. The DDM has met its objectives with a high rate of financial accountability and transparency, despite persistent operational and security challenges. With support from Nigeria, the Pakistan polio vaccination program successfully adopted the DDM. The DDM continues to play an important role in effective implementation of the polio endgame strategy and the national immunization strategic plan. As part of polio legacy planning, we recommend the DDM as a model for other opportunities that involve the engagement of large field-level teams as new vaccines are introduced in Nigeria and elsewhere.

Budgeting Systems in the Strategic Management Accounting

Background: The purpose of the article is to investigate and determine the direction of development of budgeting, as well as to identify problems and solutions. Method: The dialectical method of cognition is a methodological basis of the study. We used general scientific methods of research, such as analysis and synthesis, classification, observation and generalization, logical historical, comprehensive and systematic approaches to the assessment of economic phenomena. The historical approach has allowed analyzing the process of budgeting through the prism of dialectic issues relating to the business patterns and in-process control. The application of a systematic and comprehensive approach to the problem required involving developments not only in business accounting, but also in economic analysis, operational and strategic management, economics, economic and mathematical modeling. Findings: The article considers the budgeting and management experience at the industrial enterprises of the leading countries worldwide. Particular attention is paid to the requirements of the British-American-Dutch and continental models. It was found that budgeting is an important supplier of information in management accounting, and its starting point. In the absence of a reasonable plan accounting, control and analysis lose all significance. Depending on the formulated management tasks budget classification has been proposed: general, private (operational or functional), flexible and static budgets. This task is solved by drawing up financial budgets. Operational budgets making the first block of the general budget may be 'tied' to the activities of an enterprise's particular segment. Thus, the sales budget plans the commercial department activities, the production budget determines activities of the company's production units, the administrative budget provides for expenses of management and administrative services. These budgets can be developed in any units of measurement - both in kind and in value terms. Budgeting of activities of the organization's segments is defined as a process of developing cost estimates for the individual business segments. The most appropriate stages of the budgeting process have been established, i.e., the study identified: budgeting objects, priority in the development of operating budgets, the composition and structure of the information covered by budgeting, financial consolidation of operational budgets, the persons involved in the budgeting process and responsible for it. Improvements: Using budgeting methods in the context of industrial segments will enable the organization to commensurate plans with the opportunities, which means to live within the income. The use of budgeting allows determining the company's future financial performance required to solve numerous administrative tasks.

دور اتفاقیة منظمة الصحة العالمیة الإطاریة لمکافحة التبغ فی حمایة الصحة والبیئة

تم وضع اتفاقية منظمة الصحة العالمية الإطارية بشأن مکافحة التبغ لسنة 2003 لغرض وقف وباء التبغ ومعالجة آثاره السلبية استنادا للقرائن العلمية التي أکدت بما لا يقبل الشک مدى خطورة زراعة التبغ وصناعته على الصحة العامة والبيئة، ولذلک حثت الاتفاقية أطرافها لاسيما الدول على تبني قواعدها وتنفيذها لمعالجة التعاطي المتزايد لمنتجات التبغ، وبخاصة في أوساط المراهقين والقصر، وما ينتج عن ذلک من مشاکل صحية واجتماعية واقتصادية تستلزم إيجاد البدائل وسبل للمعالجة تثقل کاهل الميزانيات المالية للدول خاصة النامية. وتکمن خطورة انتشار منتجات التبغ أنها تأخذ عدة أشکال وأنواع للترويج لغرض استهلاک منتجاتها المرتبطة بدوائر صناعية لها إمکانيات ضخمة تسعى لتحقيق أکبر قدر من الربح دون الالتفات لما تشکله هذه المنتجات من خطورة، وعلى هذا الأساس کان رد فعل الاتفاقية تبني عدة تدابير تهدف إلى الحد من انتشار منتجات التبغ وحماية المجتمع من دخان التبغ والقضاء على الاتجار غير المشروع، والتي تصب في إيجاد مستوى مقبول من الصحة، وکذلک حماية البيئة من مشاکل زراعة محاصيل التبغ وصناعة منتجاته التي أثبتت الوقائع والدراسات سببها في تدهور النظم البيئية؛ مما أدى إلى تلوث کثير من المناطق في العالم بفعل مخلفاتها السامة والحرائق التي حدثت. The development of the world health organization framework convention on tobacco control had set on 2003 on purpose to stop the tobacco epidemic, and the treatment of the negative effects on the basic of scientific evidence, which confirmed beyond any doubt how dangerous tobacco forming and industry to public health and the environment . Therefore, the convention encouraged her limbs, especially countries to adopt and enforce rules to cure the increasing abuse of tobacco product, especially among teenagers, and the resulting health, social and economic problems that require alternative and treating ways that put a big load on the financial budgets of countries, especially the developing ones . And the biggest of spreading of tobaccos products that it takes several forms and types to promote their products, for the purpose of consumption its products which associated with industrial entities that have huge possibilities that seek to achieve maximum profit without paying attention to the risk of these products. And on this basis, the reaction of the convention was to adopt several of the convention and several measures aimed of reducing the spreading of tobacco products, and protecting the society from tobacco smoke and stop illicit trafficking to find an acceptable level of health, also protect environment from the cultivation problems of tobacco crops and product that have proven the facts and studies that it cause degradation of ecosystems, which led to pollute many regions in the world by toxic waste and first that have occurred .