Increase In Budget Research Articles

지방자치단체의 비효율적 재정 운용과 도덕적 해이

Previous studies analyzing the causes and consequences of inefficient fiscal management have mainly focused on the politics of the budget process and fiscal prudence, often overlooking the relationship between inefficiency in budget execution and moral hazard, which represents inefficient fiscal management.
 This study aims to examine the relationship between inefficient fiscal management and moral hazard at the local government level, focusing on unused budget and local subsidies. It does so by collecting financial statements from local governments across the country spanning from 2017 to 2021. The increase in unused budget at the local government level can be attributed to the expansion of local governments' authority and fiscal size, which has not been met with corresponding efficient and responsible expenditure.
 Local subsidies have the positive aspect of leveraging private sector capabilities to improve business performance, but they also have a negative impact on local government integrity by leading to unproductive appropriation structures, such as unreasonable budgeting and the expansion of expenses.
 Budget wastage, including excessive unused budget and increased local subsidies, has been cited as a cause of corruption and moral hazard for many years. Therefore, for efficient resource allocation, it is essential to ensure rigor in budget formulation and budget deliberation, improve the financial expenditure structure during the budget execution stage, and maintain objectivity in the budget settlement stage.

Accounting of the formation of financial results and their display in the financial statement

This paper is devoted to accounting for the formation of financial results and their reflection in financial statements. The paper examines the main concepts related to the accounting of financial results, such as income, expenses, profit and loss. The process of forming financial results is described in detail, in particular, determining income and expenses, determining profit and loss. The paper provides information on the display of financial results in financial statements, in particular, on drawing up a balance sheet and a report on financial results. One of the most important indicators that characterizes the efficiency of the financial activity of any enterprise is the financial result, or it is also called profit or loss. The role of the financial result is that it provides an increase in the state budget, promotes investment attractiveness, business activity of enterprises in the production and financial spheres. The main components of these reports and the requirements they must satisfy are considered. In the research process, general scientific methods are used to solve the tasks - analysis, synthesis, induction, deduction and special - methodical comparisons; systematization; grouping and logical generalization; systematic approach; abstraction; specification; research of documents and accounting registers in terms of form and content; analytical calculations and other methods of scientific research. List of sources of practical material. In the course of the work, regulatory and legislative sources of information were worked out, literary sources, manuals, textbooks, monographs, papers were studied in terms of preparation and submission of the main reporting forms. The financial result shows all aspects of the financial and economic activity of enterprises. Acting as a part of society's income, it should be used for the development of production and improvement of the financial situation of all workers employed in production.

Pathway to Independence Awards (K99/R00): Funding Dynamics and Prediction of Future National Institutes of Health Research Project Funding.

The authors used the National Institutes of Health (NIH) RePORTER (Research Portfolio Online Reporting Tools) to evaluate funding trends and historic NIH investment increase in the K99 award pathway and examine whether R00 to R01 or R21 achievement time correlated with the future success of an early-stage NIH-funded investigator. All K99 awards and funding data in this study were limited to all clinical departments. The authors identified all researchers and awards through a K99 search from fiscal years (FYs) 2007 to 2022 across all clinical departments and investigated trends in K99 awards and funding from NIH FYs 2007 to 2022. They generated an R00 data set and analyzed the K99 to R00 achievement statistics from FYs 2007 to 2022. The authors aggregated NIH annual data files for FYs 2007 to 2021 to generate a master data file of all R01 and R21 awards. They linked R01 and R21 award data to the researcher previously identified through the K99 search and focused on the connection between K99/R00 awardees and subsequent R01 or R21 awards. From FY 2008 to FY 2022, the NIH K99 budget increased 127.0%, whereas the NIH program-level budget increased 17.3%. A principal investigator's mean funding per year significantly decreased as time from R00 to R01 or R21 increased ( P < .001); 7 of 15 comparisons differed significantly (2 at P < .01 and 5 at P < .001). NIH investment in the K99 award pathway has substantially outpaced the NIH program-level budget increase, and there is a strong association between mean funding per year since the start of the R00 phase and time from R00 to R01 or R21. This analysis may be useful to clinical departments as they evaluate selecting new and retaining current biomedical scientists for independent research positions.

INSECURITY IN THE LAKE CHAD REGION AND NIGERIA’S RISING DEFENCE BUDGETS

With the advancement in technology, globalization, ideological explosions and the widespread of light weapons across the globe, the world is fast becoming insecure. In the contemporary world, insecurity knows no bound. Today, terrorism, mass – shooting, kidnapping and banditry have become threats to peace and security and are the highest contributors to humanitarian crises globally as well as the Lake Chad Region. This paper provides analytical and graphic scenarios of increase in defence budget, forgoing critical sectors of human capital development and infrastructure to finance wars and instabilities which only succeeds in making a cyclical adventure of insecurities. The study makes comparative analysis of the phenomenon from 2011 to 2020 when the budget was N121 billion; but with heightened insecurity, the budget was raised to N899 billion. The analyses showed that increase in the defence budget is at the expense of other critical sectors of development including education, agriculture, health and infrastructural development. Equally, the huge budgetary provisions for defence are evidently mismanaged and easily fall into the mighty loop of corruption. Corruption helps elongate the period of war; thereby putting the lives of the citizenry in danger. These lead to less informed society; high unemployment rate; unhealthy citizenry and many other factors that eventually booster insecurity. . The increase in the defence budget meant to ensure the efficacy of all the policies of government in ensuring a stable and peaceful nation does the opposite by opening plethora of security challenges. The study employed a progressive theory of public expenditure and relies on both primary and secondary sources of data. This study can be used as a benchmark by policy makers to formulate a policy that can create a peaceful atmosphere and the development of a comprehensive and workable strategy in defence budgeting and expenditure.

The paradox of special autonomy: Why does wealth make Papua poor?

Papua’s Special Autonomy has been running for two decades with a budget disbursement of approximately 101.2 trillion rupiah. In line with that, this study aims to analyze the problems that occurred in Papua during the implementation of special autonomy. This research is qualitative research using data from books, journals, and media reports. This research adopts Bardhan and Mookherjee’s theory about the condition of fiscal decentralization which generates welfare. The research results substantially consist of two main things. First, from the point of view of local democracy, previously the special autonomy policy in Papua had not fully involved local (customary) figures in managing the special autonomy fund. Second, special autonomy in Papua has made budget items increase, both from central to regional transfer funds or other balancing funds. However, this fiscal authority is not accompanied by good capacity building for the organizers of the special autonomy for Papua. Therefore, it can be concluded that the implementation of special autonomy for Papua over the last two decades has not been able to function local democracy and produce reliable fiscal authorities so that the road to prosperity is still long.

Cost-effectiveness of alginic acid in combination with proton pump inhibitor for the treatment of gastroesophageal reflux disease in systemic sclerosis patients.

Systemic sclerosis (SSc) patients often become refractory to proton pump inhibitors (PPI)-a standard treatment for gastroesophageal reflux disease (GERD)-and intolerant to PPI in combination with domperidone. PPI with alginic acid is an alternative treatment option, but alginic acid is costly. We compared the costs and effectiveness of alginic acid plus PPI versus standard treatments (PPI with/without antacids as needed and lifestyle modifications) for GERD in SSc patients unsuitable for, or intolerant to, domperidone. An economic evaluation using the Markov model was conducted among SSc patients aged between 40 and 65 years with GERD, having a partial or non-response to 4 weeks of standard-dose omeprazole (40 mg/day) and being unsuitable for or intolerant to domperidone. Using a societal perspective, we computed the incremental cost-effectiveness ratios (ICERs) in terms of Thai baht (THB) per quality-adjusted life-year (QALY) between a combination of alginic acid plus PPI and standard treatment for GERD. The lifetime time horizon was used. The ICER for alginic acid plus PPI versus standard treatments was 377 101 THB/QALY. According to the one-way sensitivity analysis, the cost of alginic acid was the most impactful parameter. If the market prices of alginic acid plus PPI were reduced by 61%, this treatment option would become cost-effective at the willingness-to-pay threshold of 160 000 THB/QALY (34.68 THB/USD data on 25 May 2023). Furthermore, if alginic acid were included in the public health insurance program, the national budget would be increased by 66 313 THB per patient, resulting in an overall budget increase of 5 106 101 to 8 885 942 THB compared with the standard treatment. Alginic acid plus PPI does not represent good value for money compared with the standard treatment among such SSc patients in Thailand unless its price is reduced significantly.

Have the cake and eat it too: Differential Privacy enables privacy and precise analytics

Existing research in differential privacy, whose applications have exploded across functional areas in the last few years, describes an intrinsic trade-off between the privacy of a dataset and its utility for analytics. Resolving this trade-off critically impacts potential applications of differential privacy to protect privacy in datasets even while enabling analytics using them. In contrast to the existing literature, this paper shows how differential privacy can be employed to precisely—not approximately—retrieve the analytics on the original dataset. We examine, conceptually and empirically, the impact of noise addition on the quality of data analytics. We show that the accuracy of analytics following noise addition increases with the privacy budget and the variance of the independent variable. Also, the accuracy of analytics following noise addition increases disproportionately with an increase in the privacy budget when the variance of the independent variable is greater. Using actual data to which we add Laplace noise, we provide evidence supporting these two predictions. We then demonstrate our central thesis that, once the privacy budget employed for differential privacy is declared and certain conditions for noise addition are satisfied, the slope parameters in the original dataset can be accurately retrieved using the estimates in the modified dataset of the variance of the independent variable and the slope parameter. Thus, differential privacy can enable robust privacy as well as precise data analytics.

난민정책과 공여국 내 난민 ODA 연구

Purpose: What is in-donor refugee costs in ODA, and through what standards and procedures is it used for refugees in donor countries? What are the theoretical and policy implications and issues of in-donor refugee costs in ODA? This article aims to establish the concept and types of “in-donor refugee costs in ODA,” and to find policy implications for South Korea. Originality: As the refugee crisis has recently emerged as a global phenomenon, the international community is making efforts to support economic, social, and institutional development beyond humanitarian aid to refugee-receiving countries. Nevertheless, the refugee system within the donor country is still an unfamiliar concept in Korean society and has not received much attention academically. This situation increases necessity for research about Korea’s in-donor refugee costs in ODA. Methodology: This article attempts a comparative analysis of cases of two countries that have utilized in-donor refugee costs in ODA, and tries to draw implications for Korea’s in-donor refugee costs in ODA policy. Using various governmental reports and data released by international organizations, the authors conduct a comparative case analysis of Canada’s and Italy’s policies of in-donor refugee costs. Result: The result shows that there are common characteristics in the purpose, priority, and budget proportion in Canada’s and Italy’s policies of in-donor refugee costs in ODA. However, it can be claimed that South Korea’s proportion of in-donor refugee costs in ODA out of its total bilateral ODA was quite low; it’s policy has been implemented in a relatively passive manner. Conclusion and Implication: South Korea needs to increase the share of in-donor refugee costs in ODA through budgetary increase, and needs to carry out its policy in a more active manner by providing sufficient budget and establishing favorable environment for offering a basis for social integration.

Application of an intelligent method for hydrogen-based energy hub in multiple energy markets

Use of different energy carriers together, known as an energy hub, has been a hot topic of research. The hub manager manages the energy in the hub and supplies the energy demanded by the consumers. Herein, a multi-carrier energy storage system comprising a thermal energy storage system, ice storage system, and hydrogen storage system is considered for a multi-carrier energy system to exploit their economic benefits. The proposed combined cooling, heating and electricity microgrid not only participates in the electricity, gas and heat market to meet the needs of electricity, heating and cooling, but also can use the new hydrogen power technology used in the hydrogen storage system to increase the efficiency of the whole system participate in the market. In addition, a multi-energy demand response model is used as a new concept of demand response on electrical and thermal loads, which provides more options for multi-energy end users in energy management policies. To cover the uncertainty of the existence of different energy sources in the used model and the price of electricity, a new method has been used. The LHS sampling is used to develop diverse scenarios, and the backward scenario reduction method is adopted to decrease the number of scenarios. To solve the objective function and optimization, the metaheuristic whale algorithm improved by a local search algorithm is utilized. The main goal is to reduce the operation costs of the multi-energy carrier system. The obtained results show that the hydrogen storage utilization and multi-energy demand response can reduce the system operation cost by 6% for the studied experimental system. Furthermore, as the uncertainty budget increased, the total cost of operations increased by 10%. This is because the level of planning conservatism increases with each increase in the uncertainty budget.

COVID-19-related disruptions in implementation of a randomized control trial: An autoethnographic report

Background and aimsThe SARS-Cov-2 virus (COVID-19) has not only threatened the health of the world's population but also presented challenges for conducting human subject research studies. Although many institutions have now established guidelines for conducting research during the COVID-19 pandemic, reports of the practical experiences of researchers are limited. This report presents the challenges nurse researchers encountered when conducting a randomized controlled trial to develop an arthritis self-management application during the COVID-19 pandemic in Taiwan and how researchers responded to the challenges. MethodsQualitative data from five nurse researchers were collected from August 2020 to July 2022 at a rheumatology clinic in northern Taiwan. This collaborative autoethnographic report was drawn from data comprised of detailed field notes and weekly discussions regarding research challenges we were confronting. Data were analyzed to determine successful strategies employed to overcome the challenges and allow for completion of the study. ResultsMinimizing the risk of exposure to the virus for researchers and participants resulted in four major challenges to conducting our research: patient screening and recruitment, delivery of the intervention, obtaining follow-up data, and unanticipated budget increases. ConclusionsChallenges reduced sample size, altered intervention delivery, increased time and money beyond what was originally budgeted, and delayed completion of the study. Adapting to a new healthcare environment required flexibility for recruitment, alternate means of providing intervention instructions, and an awareness of disparities in participants' internet proficiency. Our experiences can serve as an example for other institutions and researchers faced with similar challenges.

Government Budget for Nutrition-Sensitive Agriculture in Nigeria Increased Following Development of Related Strategy.

Financial resources that are commensurate with the magnitude of malnutrition problem are requisite for effective interventions to reduce malnutrition. Understanding the amount and nature of sectoral investments in nutrition is important for advocating and mobilizing increased government budgetary allocations and release. This study assessed trends in Nigeria's agriculture sector nutrition allocations and whether launch of nutrition-sensitive agriculture strategy and/or the COVID-19 pandemic may have affected these nutrition allocations. Agricultural budgets from 2009 to 2022 of Nigeria's federal government were analyzed. Nutrition-related budget lines were identified using a keyword search and were then classified as nutrition-specific, nutrition-sensitive, or potentially nutrition-sensitive, based on defined criteria. Potentially nutrition-sensitive items were further screened. Budget lines finally included as nutrition allocations directly targeted improvements in nutrition or intermediate outcomes in pathways between agriculture and nutrition. Budget lines were summed, and these nominal values were adjusted for inflation (using the consumer price index for each year) to obtain real values. Nutrition allocations in the agriculture budget increased considerably even after adjusting for inflation and went from 0.13% of agriculture capital budget in 2009 to 2.97% in 2022; while the real value of total government agricultural budget declined. Large budgetary increases coincided with the development/launch of costed strategies with nutrition-sensitive agriculture components. Still, there were some missed opportunities to increase nutrition allocations. Existence of nutrition-sensitive agriculture strategies has facilitated increased nutrition funding and improved the enabling environment. There is need to optimize existing nutrition allocations while advocating for additional funds.

Climate Change Impacts on Surface Heat Fluxes in a Deep Monomictic Lake

AbstractTurbulent and radiative energy exchanges between lakes and the atmosphere play an important role in determining the process of lake‐mixing and stratification, including how lakes respond to climate and to climate change. Here we used a one‐dimensional hydrodynamic lake model to assess seasonal impacts of climate change on individual surface heat flux components in Lough Feeagh, Ireland, a deep, monomictic lake. We drove the lake model with an ensemble of outputs from four climate models under three future greenhouse gas scenarios from 1976 to 2099. In these experiments, the results showed significant increases in the radiative budget that were largely counteracted by significant increases in the turbulent fluxes. The combined change in the individual surface heat fluxes led to a change in the total surface heat flux that was small, but sufficient to lead to significant changes in the volume‐weighted average lake temperature. The largest projected changes in total surface heat fluxes were in spring and autumn. Both spring heating and autumnal cooling significantly decreased under future climate conditions, while changes to total surface heat fluxes in winter and summer were an order of magnitude lower. This led to counter‐intuitive results that, in a warming world, there would be less heat not more entering Lough Feeagh during the springtime, and little change in net heating over the summer or winter compared to natural climate conditions, projected increases in the volume‐weighted average lake temperature were found to be largely due to reduced heat loss during autumn.

Quality improvement strategy of implementation community-based total sanitation program in Samarinda, Indonesia

Community-Based Total Sanitation (STBM) is a program that aims to change the behavior of community sanitation hygiene through empowerment programs. The quality of STBM program implementation varies by city. The strategy implemented by the health office of the city influences the quality of the STBM program. Based on these problems, a comprehensive study is needed to find out strategies that can improve the quality of STBM program implementation. This study aims to determine the strategies used by the health department in improving the quality of STBM program implementation in Samarinda City. The stages of data collection in this research were carried out in two ways, namely document-based literature study and interviews. Documents collected are STBM activity reports and health profiles from 2012 – 2018. The implementation of the Community Based Total Sanitation (STBM) program in Samarinda City has involved cross-sectoral. Since 2014, the government of Samarinda City has supported the STBM program by increasing the annual budget for implementing the STBM program. Based on interviews with Samarinda City Health Office informants, the obstacle faced in improving the quality of STBM program implementation was the lack of health workers trained in STBM fields. Samarinda City Government has also provided support for maximizing the STBM program through the Samarinda Mayor Circular. There are four strategies used by the Health Office of Samarinda City in improving the quality of STBM program implementation. The first strategy is the involvement of sub-district heads and natural leaders in organizing and implementing STBM programs. Second, a large increase in the STBM budget every year. Third, improving the quality of environmental health workers in supporting the maximization of the STBM program. Fourth, the making of regulations from the local government related to the implementation of STBM in each district and village.

Delay Minimization Using Hybrid RSMA-TDMA for Mobile Edge Computing

Rate-splitting multiple access (RSMA) has recently received attention due to its benefits in both spectral and energy efficiencies. In this paper, we propose a hybrid RSMA-time-division multiple access (TDMA) scheme for a mobile edge computing (MEC) system, where two edge users need to offload their task data to a MEC server. In the proposed scheme, the offloading time is divided into two time phases. Specifically, we design a cognitive radio (CR)-inspired RSMA scheme, in which two users, namely the primary user and secondary user, offload their task data to the MEC server in the first time phase, while only a single user can offload task data in the second time phase. With the aim of minimizing the overall offloading delay, we formulate the offloading delay minimization problem subject to the transmit power and total energy constraints. We transform the original fractional programming non-convex problem to a convex one by using the Dinkelbach transform and propose Dinkelbach and Newton iterative algorithms to determine the optimal transmit power allocation. Specifically, we establish the optimization criteria for the three offloading schemes and derive the corresponding closed-form expressions for the optimal power allocation. Compared to the existing offloading schemes, the numerical results show that the proposed hybrid RSMA-TDMA scheme in scenarios where having a limited energy budget is superior in offloading delay compared to other offloading schemes and the sum offloading delay tends to a constant with the increase in the energy budget.

DP-FEDAW: FEDERATED LEARNING WITH DIFFERENTIAL PRIVACY IN NON-IID DATA

Federated learning can effectively utilize data from various users to coordinately train machine learning models while ensuring that data does not leave the user's device. However, it also faces the challenge of slow global model convergence and even the leakage of model parameters under heterogeneous data. To address this issue, this paper proposes a federated weighted average with differential privacy (DP-FedAW) algorithm, which studies the security and convergence issues of federated learning for Non-independent identically distributed (Non-IID) data. Firstly, the DP-FedAW algorithm quantifies the degree of Non-IID for different user datasets and further adjusts the aggregation weights of each user, effectively alleviating the model convergence problem caused by differences in Non-IID data during the training process. Secondly, a federated weighted average algorithm for privacy protection is designed to ensure that the model parameters meet differential privacy requirements. In theory, this algorithm effectively provides privacy and security during the training process while accelerating the convergence of the model. Experiments have shown that compared to the federated average algorithm, this algorithm can converge faster. In addition, with the increase of the privacy budget, the model's accuracy gradually tends to be without noise while ensuring model security. This study provides an important reference for ensuring model parameter security and improving the algorithm convergence rate of federated learning towards the Non-IID data.

The Effectiveness and Efficiency of Budget Realization Performance Based on Incremental Budgeting in Lebung Gajah Village, Palembang

This study aims to determine and analyze the level of efficiency and effectiveness as well as the effect of processing village funds in Lebung Gajah Urban Village, Palembang based on Incremental Budgeting. The type of research in this research was descriptive quantitative research, namely analyzing financial data, spending and budget realization using efficiency and effectiveness ratios, and analyzing data documentation by measuring expenditure in Lebung Gajah Palembang Village. The results show that the budget based on Incremental Budgeting don’t have a positive and significant effect on the effectiveness and budget realization reports in Lebung Gajah Urban Village, Palembang which was indicated by the results of the effectiveness ratio and efficiency ratio. The results of this study are expected to provide benefits for Lebung Gajah Urban Village, Palembang to improve the performance of budget realization based on budget increases.

XYLAZINE: ZOMBIE DRUG PROVIDES A WAKEUP CALL FOR THE DANGERS OF DRUG ABUSE

Xylazine, the “Zombie Drug, is a scheduled class 3 controlled substance authorized for veterinary use. However, it is now increasingly being used as an adulterant with opioids to intensify their effect. The drug’s ready availability and addictive potential have made it popular among drug users. In our article we have portrayed the implications of Xylazine abuse and the need to be proactive in safeguarding against its abuse. Recent reports have shown a surge in Xylazine use in major cities in the United State causing to emerge as a public health threat. Symptoms include skin ulcerations, rotting, limb amputations, and blackouts. With no readily available antidote, effort must be taken to get the drug off the streets and prevent overdoses. There is a need for rigorous action, increase in budget and personnel to begin to overcome this rapidly rising public health threat.

Limited budget-based consensus model for large group decision making with hesitant fuzzy linguistic information

Considering the uncertainty of large group decision-making and the limitation of resources, this paper constructs a large group decision-making method with hesitant fuzzy linguistic term set (HFLTS) based on limited budget. Firstly, by studying the basic theory of HFLTS, a weighted aggregation model of HFLTS is proposed, which can ensure the minimum weighted distance between aggregated HFLTS and HFLTSs before aggregation. Secondly, a decision makers’ weight determination algorithm is proposed by considering the quality of trust sources in the social trust network, which is calculated by the LeaderRank centrality measure. Furthermore, a maximum group consensus level model (MGCM) based on limited budget is constructed, in which the adjustment cost of decision makers is determined by the hesitancy degree in the evaluation and trust out-degree. For the situation of insufficient budget, the order correlation between the alternatives’ ranking before and after the budget increase is introduced to judge whether to increase the budget to achieve a higher group consensus level. Then, a limited budget-based large group decision-making method with hesitant fuzzy linguistic information is proposed. And this method is applied to the selection of equipment suppliers for hydrogen refueling station. Finally, the effectiveness of the proposed method is verified by comparison with existing research methods and sensitivity analysis.

Economics of point-of-care infant HIV tests

Economics of point-of-care infant HIV tests

French Defense Policy: “The Copernican Revolution” or Business as Usual?

The article examines the main trends in French defense policy at the beginning of Emmanuel Macron’s second presidential term. Throughout 2022 he made a number of statements announcing the «Copernican revolution» in defense including the transition to a war economy. However, the scale and pace of these changes are not as tremendous as it could seem at first glance. In particular, one of the basics of French defense doctrine is strengthening solidarity within the Western camp, the perception of European defense integration as an integral part of NATO. Some increase in defense budget is planned, which, nevertheless, will take place according to a long-planned schedule and not in such massive volumes as in Germany. Paris expects to maintain its presence in various regions of the world: for example, in Africa, where a new strategy will be developed after the end of the operation «Barkhane», and in Eastern Europe due to a relocation of French units and weapons there against the background of the conflict in Ukraine. The author concludes that French defense policy is experiencing the adaptation rather than a real revolution, keeping the continuity in all major aspects. In terms of Russia-France relations, it is a negative trend, since the Fifth Republic couples its policy with the membership in the collective West to an even greater extent than before, which further narrows the room for dialogue.