Performance Budgeting Research Articles

Projects Alignment Strategies and Performance of Rwandan Selected Cooperatives: A Case of Cooperative Development Project

The main purpose of this research was to assess the effect of projects alignment strategies on Rwandan selected cooperatives performance. The study was guided by three specific objectives which were to assess the effect of technology implementation on performance of cooperative development project, to evaluate the impact of organizational requirements on performance of cooperative development project and to examine the relationship between objective determination and performance of cooperative development project in Rwanda. The descriptive research design was used to analyze the collected data through questionnaire and interview guide into descriptive statistics with mean and standard deviation and inferential statistics with Pearson correlation and multiple linear regression analysis. The data were collected from 116 respondents who were selected using census method because the target population was manageable and reasonable for this study. The results of the first objective revealed that revealed that technology implementation has r=0.00 and sig=0.00 < 0.01) with schedule performance, (r=0.832 and sig=0.00 < 0.01) with budget performance, and (r=0.769 and sig=0.00 < 0.01) with quality performance which implies that there is a positive and significant relationship between technology implementation and performance of cooperative development project in Rwanda. The results of the second objective revealed that organizational requirement has (r=0.781 and sig=0.00 < 0.01) with schedule performance, (r=0.891 and sig=0.00 < 0.01) with budget performance, and (r=0.747 and sig=0.00 < 0.01) with quality performance implying that there is a positive and significant relationship between organizational requirement and performance of cooperative development project in Rwanda. The results of the third objective revealed that objective determination has (r=0.820 and sig=0.00 < 0.01) with schedule performance, (r=0.786 and sig=0.00 < 0.01) with budget performance and (r=0.807 and sig=0.00 < 0.01) with quality performance implying that there is a positive and significant relationship between objective determination and performance of cooperative development project in Rwanda. Thus, recommendations were made to government to ensure that reliable and affordable internet and ICT infrastructure are built to ensure that most of the projects have access to internet and other technological advancement, and beneficiaries and stakeholders as well as employees are recommend to participation in providing priorities and accessing the local community before determining the objective of the project and setting up organizational requirement in order to enhance performance which is significant to the whole community. Keywords: Alignment Strategies, Project Performance, Cooperative Development Project, Rwanda 

The Role of Value Chain Analysis as well as Programs and Performance Budget in Reducing Waste of Public Money (Applied Study)

Programs and performance budget represents a sophisticated method of public budget numbers, which includes all allocations to be determined for each job or activity within government entity, which are analyzed according to their needs and costs, and this method can be applied using one of the cost accounting techniques, which is the technique of analyzing the value chain that reduces costs by avoiding activities that do not add value and enhance activities that add value to the economic entity, the current research aims to develop the budget system in government entity by using the budget of programs and performance as a tool for planning and monitoring events and activities, thereby reducing the waste of public money by reducing unnecessary public expenditures. The current research was conducted in Muthanna Cement Laboratory, one of the formations of the Iraqi Ministry of Industry and Minerals, where a model was prepared to balance programs and performance according to the technique of analyzing the value chain, and the activities in the laboratory were divided into major and sub-activities, and after accounting for the total budget costs according to the activities specified for 2019, the activities that achieved the highest percentage of the budget, and activities that achieved the lowest percentage, this helps to draw the attention of Senior management to unjustified and avoidable expenditures for the purpose of reducing the total cost in the future, and therefore the use of programs and performance budget benefits for the purposes of planning and control the use of available resources, the study has reached a set of recommendations, the most important of which is the need to move when preparing budgets in government entity from the traditional budget (balancing items) to programs and performance budget, because it has several advantages, the most prominent of which is its efforts to reduce costs and this in turn limits the waste of Public money, and therefore it is a tool for assessing performance and financial planning in government entity, departments and employees.

Desempenho orçamentário e governança na gestão de projetos de infraestrutura: o caso do transporte hidroviário interior brasileiro

Abstract Project management increasingly focuses on delivering benefits, considering institutional complexity and global challenges. Inland waterway transport (IWT) projects appear in the Brazilian Nationally Determined Contribution following the Paris Agreement. However, Brazilian IWT projects remain underdeveloped, and waterway freight transport capacity is underutilized. There is a literature gap on the links between budget performance, policy, politics, and project management. In particular, we know little about the effects of the interactions between governance mechanisms and public budget execution on the procurement of waterway transport infrastructure projects in Brazil. This paper aims to assess Brazilian waterway infrastructure budgetary execution and governance arrangements to determine the influence of these factors on policy failures. We performed a qualitative analysis of policy plans and investments made between 2014 and 2020 through interviews and documental research to examine 109 waterway infrastructure projects. All respondents pointed out the lack of planning as an obstacle to waterway projects, and 74% reported budget shortness. Nevertheless, we found USD 43.2 million available in budgets that were never utilized. The inability to invest is a bigger obstacle for Brazilian waterway projects than budget insufficiency. We recommend an adaptive management approach to allocate investments, in which stakeholders learn together to implement more effective project strategies.

Critical Factors Contributing to Budget Overruns in Ghana’s Telecommunication Industry Construction Projects

This study sought to examine the occurrence of and the most critical factors that cause budget overruns in Ghana’s telecommunications industry construction projects by applying an exploratory sequential mixed method approach. A multiple case study approach was initially adopted to ensure a greater understanding of the differences and similarities between four cases drawn from companies engaged in the construction of network expansion projects. This was followed by a survey of 230 practitioners responsible for managing construction projects within the industry. The software program, ATLAS.ti, Statistical Package for the Social Sciences (SPSS) and AMOS version 25.0 were used in the data analysis. Exploratory factor analysis and structural equation modelling were performed to test and validate the hypothetical model developed to illustrate the most critical factors that cause budget overruns. The findings resulted in the final model dubbed “Budget Overrun Flowerpot”, which provides practitioners with a better understanding of the most critical causal factors that must be managed appropriately to improve project efficiency and budget performance.

Budget performance and governance in infrastructure project management: the case of Brazilian inland waterway transport

Resumo A gestão de projetos se concentra cada vez mais na entrega de benefícios, considerando a complexidade institucional e os desafios globais. Os projetos de transporte hidroviário interior (THI) aparecem na Contribuição Nacionalmente Determinada do Brasil, seguindo o Acordo de Paris. No entanto, os projetos brasileiros de THI permanecem subdesenvolvidos e a capacidade de transporte hidroviário de carga é subutilizada. Há uma lacuna na literatura sobre as ligações entre desempenho orçamentário, política, política e gerenciamento de projetos. Em particular, sabemos pouco sobre os efeitos das interações entre mecanismos de governança e execução do orçamento público na contratação de projetos de infraestrutura de transporte aquaviário no Brasil. Este artigo tem como objetivo avaliar a execução orçamentária da infraestrutura hidroviária brasileira e os arranjos de governança para determinar a influência desses fatores nas falhas das políticas. Realizamos uma análise qualitativa dos planos de políticas e investimentos realizados entre 2014 e 2020, por meio de entrevistas e pesquisa documental, para examinar 109 projetos de infraestrutura hidroviária. Todos os entrevistados apontaram a falta de planejamento como um entrave aos projetos hidroviários, e 74% deles relataram déficit orçamentário. Apesar disso, encontramos US$ 43,2 milhões disponíveis nos orçamentos, mas nunca utilizados. A incapacidade de investir é, portanto, um obstáculo maior para os projetos hidroviários brasileiros do que a insuficiência orçamentário. Recomendamos uma abordagem de gestão adaptativa para alocar investimentos, na qual as partes interessadas aprendam juntas para implementar estratégias de projeto mais eficazes.

Risk management at the stages of the life cycle of NPP projects

The article discusses the issues of risk management at all stages of the life cycle of nuclear power plants. The definition and classification by types of risks that arise during the stages of the life cycle and operation of difficult objects such as nuclear power plants. Risk is anything that has the potential to affect each stage of a facility’s life cycle, performance, longevity, safety, or project budget. Thus, risk management is the process of identifying, classifying, prioritizing and planning risks. This article not only discusses the identification and classification by types of risks that arise during the construction and operation of such complex facilities as nuclear power plants, but also describes the methods for assessing and managing risks, taking into account the specifics of the construction of nuclear power facilities. There are two methods of risk assessment: quantitative and qualitative. The article describes such Quantitative methods as “Scenario Technology”, “Method - Sensitivity Analysis”, “Diagramming Technique - Tree Analysis”, as well as such Qualitative risk assessment methods as “Assessment of the probability of risk and its impact”, “Evaluation Matrix probability/risk of impact”, “Probability and impact”, “Risk classification and assessment of risk urgency. As a result of the analysis of existing risk management methods at all stages of the life cycle, the following conclusions were drawn: Risk identification can occur at any stage of the life cycle of a nuclear power plant, even after completion of construction work and delivery of the project. The maximum number of risks for all stages of the NPP life cycle should be identified at the stage of Sitting and design. The article proposes the format of the risk register table, provides a risk classification scheme, and develops a risk management flow chart at the stages of the NPP life cycle.

An Analysis of the Budgetary Performance of the Brazilian Ministry for Science, Technology and Innovation (MCTI) and the Impacts of the COVID-19 Pandemic, in the Period from 2007 to 2022

An Analysis of the Budgetary Performance of the Brazilian Ministry for Science, Technology and Innovation (MCTI) and the Impacts of the COVID-19 Pandemic, in the Period from 2007 to 2022

Enhancing budget performance in village administration through accountability in Aceh, Indonesia: Unravelling the impact of competence and infrastructure

Enhancing budget performance in village administration through accountability in Aceh, Indonesia: Unravelling the impact of competence and infrastructure

Implementation of Big Data Technology in Budget Performance Evaluation in Vocational Colleges

Implementation of Big Data Technology in Budget Performance Evaluation in Vocational Colleges

Research on Comprehensive Budget Performance Management in Universities under the Background of Smart Finance

Research on Comprehensive Budget Performance Management in Universities under the Background of Smart Finance

Thinking and Innovative Research on Budget Performance Management in the Contemporary Higher Vocational Colleges

Thinking and Innovative Research on Budget Performance Management in the Contemporary Higher Vocational Colleges

The Impact of Management Performance Evaluation Rating Information on Management Efficiency in Public Enterprises

This study empirically verified the relationship between the management performance evaluation grade of public enterprises and management efficiency. Public enterprises disclosed by the Ministry of Strategy and Finance for management performance evaluation from 2015 to 2019 were analyzed, and those with a low debt ratio and operating cash flow ratio were excluded from evaluation.BR As a result of the analysis, the coefficient value of the public enterprise management evaluation grade showed a significant positive (+) value, indicating that the higher the management evaluation grade, the higher the management efficiency. Although the management performance evaluation is used as a management tool to achieve various policy objectives, such as a burden on the person being evaluated and conflict-inducing politics within the organization, it has a relatively high cost control effect such as work efficiency and financial budget performance, and it is well received in the management performance evaluation grade. This means that the improvement of the overall management process and the transparent and efficient operating effect of the accounting system prevail.

ANALISIS KINERJA ANGGARAN PEMERINTAH DAERAH SEBELUM DAN SAAT PANDEMI COVID-19

This study aims to determine the budget performance of local city governments throughout Indonesia in the Regional Revenue and Expenditure Budgets before and during the Covid-19 pandemic. This research was conducted in 93 municipal governments. The method used in this research is descriptive quantitative and the different Wilcoxon Signed Rank Test to test differences in budget performance before and during the Covid-19 Pandemic. The results of the test are, that there is a difference between the budget performance of the regional income, the budget performance of the local Own-Source, and the budget performance of the transfer income, but there is no difference in the budget performance of the other legitimate regional income before and during the Covid-19 pandemic. Furthermore, there is no difference in the budget performance of the expenditure regional, the budget performance of the operational expenditure, and the budget performance of the transfer expenditure, but there are differences in the budget performance of the capital expenditure and the budget performance of the unexpected expenditure before and during the Covid-19 pandemic.

Analisis Penerapan Good Governance Dilihat Dalam Perspektif Permendikbud Nomor 6 Tahun 2021

This study aims to examine and analyze the implementation of good governance in managing BOS funds at UPT SMP Negeri XYZ Gresik with the regulation of the Minister of Education and Culture Number 6 of 2021. This research uses a qualitative approach. Where qualitative research is rooted in a natural setting as a whole, relies on humans as research tools, conducts data analysis by drawing conclusions based on general conditions that occur at the research location. From the results of this study, information was obtained that the implementation of good governance in the management of BOS funds carried out at UPT SMP Negeri XYZ Gresik was not fully in accordance with The Minister of Education and Culture Number 6 of 2021, technical problems in the implementation of BOS fund management included delays in BOS technical guidelines, Application of Activity Plans and School Budgets (ARKAS). that cannot be accessed, delays in distributing BOS funds, delays in reporting on accountability for the use of BOS funds, but in terms of BOS budget performance after measuring the average results Good. The theoretical implication used in this research is agency theory and the principle of good governance of BOS funds in The Minister of Education and Culture Number 6 of 2021. While the practical implications of this research are the results of a comparison between the implementation of good governance principles contained in the Regulation of the Minister of Education and Culture Number 6 of 2021 with implementation at UPT SMP Negeri XYZ Gresik Country. Throughout the results of research observations to date, no research has been found regarding the application of the principles of good governance in managing BOS funds in the Regulation of the Minister of Education and Culture perspective.

New Method for Preparing ZnO Layer for Efficient and Stable Organic Solar Cells.

Owing to outstanding optoelectronic properties and simple preparation, zinc oxide (ZnO) has widely been used in organic solar cells (OSCs). Although versatile cathode interface materials have been designed in past, ZnO remains indispensable owing to its excellent overall performance. Therefore, solving the persistent problem of residual amine reacting with non-fullerene acceptors will make ZnO superior over other materials, and thus improve the performance and energy budget of OSCs. Herein, a simple, effective, and economical method for removing residual amine in ZnO without distorting ZnO is reported. By accurately comparing the alkalinities of ZnO and residual amine, boric acid (BA) is selected as the amine-removing agent because of its suitable acidic dissociation constant. Moreover, the high water solubility of BA ensures that the post-cleaning process can be easily performed. The work function, electron extraction, and stability of cathode interface layer are optimized through rinsing them with BA. Consequently, the power conversion efficiency (PCE) and stability of OSCs under long-term illumination are significantly improved. The optimal 0.04and 1.00cm2 single-junction OSCs are based on PBDB-TF:HDO-4Cl:BTP-eC9bulk heterojunction output 18.40% and 17.42% efficiencies, respectively. Furthermore, tandem OSCs based on the BA-treated ZnO exhibit a 19.56% PCE, demonstrating the reliability of this method.

MENGAPA INOVASI DIBUTUHKAN DALAM PENENTUAN PRIORITAS KEBIJAKAN ANGGARAN DESA

A village's budgeting process is crucial to the village's overall financial cycle. Research on public budgeting is urgently needed because democratization necessitates transparency regarding the utilization of village transfer funds. According to the findings of previous research, the village government's budgeting performance has been quite optimal in terms of the planning, implementation, and budget utilization processes. There are still conditions that are not yet aligned between priorities and budget allocations to preferences for basic service needs for the community. However, the good performance of this budgeting has not been matched by efforts to prioritize the basic service needs of rural communities. This study analyzes the data using the theory of actor relations in public policy as a result .The research was done using a qualitative method, and the locations of the study were 24 randomly selected villages in the Cilacap Regency. Stakeholders in the development of village-level budgeting policies are the focus of this study. Focus Group Discussion (FGD) was used to gather data. According to the findings of this study, there is a disconnect between the activities program included in the Village Government Budget (APBDes) and the requirements of the village community. At the village government elite level, there was little discussion following the aspirations screening.

ASSESSING LOCAL GOVERNMENT PERFORMANCE TO MANAGE POVERTY ALLEVIATION PROGRAM BASED ON VALUE FOR MONEY APPROACH

Various kinds of poverty reduction programs and activities have been implemented with large budget funds, but it is still difficult to see a clear justification on poverty reduction as a consequence of the policies that have been carried out. In order to increase the synergy of poverty reduction programs and to stimulate the economy of poor families, this research aims to measure the performance of the government of Pasuruan Regency by using a value for money approach based on the performance budget of a program, which uses the economy, efficiency, and effectiveness ratio. This research uses a case study research with a qualitative approach. Findings of this study indicate that the average economic ratio of the overall achievement ratio is 82.4%, it is considered economical. Overall, the efficiency ratio of the Pasuruan Regency Government's performance has been efficient, which is 134.1%,. Meanwhile, the effectiveness ratio obtained an average result of 122.41% thus it can be classified the performance of the Pasuruan Regency Government as a whole is considered effective, however, the performance of the two programs from the Health and Fisheries sector is considered ineffective. It still need a depth follow up on those programs to get a better synergy, comprehensive strategy in eradicate poverty.

PROJECT PRODUCTION MANAGEMENT: The Key to Delivering Large Capital Construction Projects on Time and Under Budget

Many people view managing projects and managing production systems as completely distinct. Mark L. Spearman, H. James Choo, and Todd R. Zabelle describe how large capital construction projects include production operations and how to apply operations science to make these activities more effective. The result is that these important and challenging projects yield far better schedule and budget performance.

Edge Intelligence: Federated Learning-Based Privacy Protection Framework for Smart Healthcare Systems.

Federated learning methods offer secured monitor services and privacy-preserving paradigms to end-users and organisations in the Internet of Things networks such as smart healthcare systems. Federated learning has been coined to safeguard sensitive data, and its global aggregation is often based on a centralised server. This design is vulnerable to malicious attacks and could be breached by privacy attacks such as inference and free-riding, leading to inefficient training models. Besides, uploaded analysing parameters by patients can reveal private information and the threat of direct manipulation by the central server. To address these issues, we present a three-fold Federated Edge Aggregator, the so-called Edge Intelligence, a federated learning-based privacy protection framework for safeguarding Smart Healthcare Systems at the edge against such privacy attacks. We employ an iteration-based Conventional Neural Network (CNN) model and artificial noise functions to balance privacy protection and model performance. A theoretical convergence bound of Edge Intelligence on the trained federated learning model's loss function is also introduced here. We evaluate and compare the proposed framework with the recently established methods using model performance and privacy budget on popular and recent datasets: MNIST, CIFAR10, STL10, and COVID19 chest x-ray. Finally, the proposed framework achieves 90% accuracy and a high privacy rate demonstrating better performance than the baseline technique.

Mechanism and application of fermentation to remove beany flavor from plant-based meat analogs: A mini review.

Over the past few decades, there has been a noticeable surge in the market of plant-based meat analogs (PBMA). Such popularity stems from their environmentally friendly production procedures as well as their positive health effects. In order to meet the market demand, it is necessary to look for plant protein processing techniques that can help them match the quality of conventional meat protein from the aspects of sensory, quality and functionality. Bean proteins are ideal options for PBMA with their easy accessibility, high nutrient-density and reasonable price. However, the high polyunsaturated lipids content of beans inevitably leads to the unpleasant beany flavor of soy protein products, which severely affects the promotion of soy protein-based PBMA. In order to solve this issue, various methods including bleaching, enzyme and fermentation etc. are developed. Among these, fermentation is widely investigated due to its high efficiency, less harm to the protein matrix, targeted performance and low budget. In addition, proper utilization of microbiome during the fermentation process not only reduces the unpleasant beany flavors, but also enhances the aroma profile of the final product. In this review, we provide a thorough and succinct overview of the mechanism underlying the formation and elimination of beany flavor with associated fermentation process. The pros and cons of typical fermentation technologies for removing beany flavors are discussed in alongside with their application scenarios. Additionally, the variations among different methods are compared in terms of the strains, fermentation condition, target functionality, matrix for application, sensory perception etc.