Terms Of Budget Research Articles

The 2018 phreatic eruption at Mt. Motoshirane of Kusatsu\u2013Shirane volcano, Japan: eruption and intrusion of hydrothermal fluid observed by a borehole tiltmeter network

We estimate the mass and energy budgets for the 2018 phreatic eruption of Mt. Motoshirane on Kusatsu–Shirane volcano, Japan, based on data obtained from a network of eight tiltmeters and weather radar echoes. The tilt records can be explained by a subvertical crack model. Small craters that were formed by previous eruptions are aligned WNW–ESE, which is consistent with the strike of the crack modeled in this study. The direction of maximum compressive stress in this region is horizontal and oriented WNW–ESE, allowing fluid to intrude from depth through a crack with this orientation. Based on the crack model, hypocenter distribution, and MT resistivity structure, we infer that fluid from a hydrothermal reservoir at a depth of 2 km below Kusatsu–Shirane volcano has repeatedly ascended through a pre-existing subvertical crack. The inflation and deflation volumes during the 2018 eruption are estimated to have been 5.1 × 105 and 3.6 × 105 m3, respectively, meaning that 1.5 × 105 m3 of expanded volume formed underground. The total heat associated with the expanded volume is estimated to have been ≥ 1014 J, similar to or exceeding the annual heat released from Yugama Crater Lake of Mt. Shirane and that from the largest eruption during the past 130 year. Although the ejecta mass of the 2018 phreatic eruption was small, the eruption at Mt. Motoshirane was not negligible in terms of the energy budget of Kusatsu–Shirane volcano. A water mass of 0.1–2.0 × 107 kg was discharged as a volcanic cloud, based on weather radar echoes, which is smaller than the mass associated with the deflation. We suggest that underground water acted as a buffer against the sudden intrusion of hydrothermal fluids, absorbing some of the fluid that ascended through the crack.

ANALISIS STRATEGI PENGEMBANGAN KAMPUNG KEREN (KREATIF DAN INDEPENDEN) BERBASIS BUDAYA LOKAL SEBAGAI PROGRAM UNGGULAN PEMERINTAH KOTA KEDIRI MENUJU PARIWISATA PERKOTAAN

The government provides more effective and efficient public services in the context of accelerating regional economic development through vision and mission, superior programs and activities directed at developing local potential according to the characteristics of the basic needs of the local community by taking into account the available resources that can be used as a mainstay sector to attract tourists from outside the area. The local government of Kediri City supports this effort with the flagship program of Kampung Keren (Creative and Independent). The research was carried out in the Kampung Dalem Village, Kediri City with the objectives of the research being (1) analyzing the types of regional superior product potential based on the type of marketing product entity, stakeholder participation, and marketing strategies in the Kampung Keren clusters, (2) analyzing the barriers to potential product development superior areas supporting the Kampung Keren clusters, (3) analyzing the causes of obstacles to the development of potential superior products from the areas supporting the Kampung Keren clusters, (4) analyzing SWOT-QSPM-based development strategies for regional superior products based on Kampung Keren clusters. The methodology is descriptive and the data is collected through discussion, documentation, and direct observation with 30 informants or respondents. The results of the study are 50 (fifty) potential local products that can be developed to support urban tourism based on the Kampung Keren cluster with various types of marketing product entities, especially services, with the largest community participation, and the level of promotion that must be more varied. The obstacles are especially in terms of limited budget and the main cause of the COVID-19 pandemic which requires the government to reallocate the budget for the development of Kampung Keren for prevention, handling and recovery of the economic impact of the COVID-19 pandemic. government stakeholders, entrepreneurs, citizens, media, academics, in providing participation in goods, money, thoughts, expertise, personnel.

IMPLEMENTASI KEBIJAKAN BRIGADE SIAGA BENCANA DALAM TANGGAP DARURAT DI KABUPATEN BANTAENG

Disaster in Emergency Response in Bantaeng Regency with several factors affecting the implementation of policies, standards and policy objectives resources, characteristics of the implementing agencies, attitude and tendency of implementers (Disposition) , clarity of information on communication between organizations and implementing activities (inter-organizational communication and enforcement activities) and conditions of the economic, social and political environment (economic, social and political conditions). The method used in this research was descriptive qualitative using observation, interview, and documentation instruments. Then data analysis techniques through data reduction, data presentation, and drawing conclusions. The results showed that; (1) Standard and policy objectives (standards and objectivity), the legal basis for its implementation is by the 1945 Constitution article 28 verse 1, which was then technically translated through the Decree of the Minister of Health of the Republic of Indonesia Number 462 of 2002 concerning Safe Community. This government policy is expected to be able to enhance public health status. (2) Resources, in terms of the number and expertise of the human resources assigned to the BSB team, are sufficient. (3) The characteristics of the implementing agencies, District government support for this program is quite adequate both in terms of budget and needs. (4) The attitude and tendency of the implementers (Disposition), the understanding of policy implementers about the standards and objectives of this policy is well understood (5) Clarity of information communication between organizations and activities implementer (inter-organizational communication and enforcement activities) that in order to provide clarity of the information to the public, BSB officers involve community groups as information support media (6) Economic, social and political conditions. Strong support for the success of the Disaster Preparedness Brigade program lies in the social capital owned by The Regent of Bantaeng, Nurdin Abdullah as the initiator.

Effects of diverse mangrove management practices on forest structure, carbon dynamics and sedimentation in North Sumatra, Indonesia

For decades, mangrove forests have been under tremendous pressure due to deforestation and conversion. To sustainably manage the mangroves that remain, an ecosystem approach to management is essential. Two different management regimes – conservation and restoration – were assessed, looking at their respective effects on forest structure and carbon cycling capacity, when compared with degraded mangrove. We found that mangrove restoration enhanced tree density, while mangrove conservation was able to maintain species diversity. In terms of carbon budgets, aboveground carbon was lower in restored mangrove (79.40 ± 37.41 Mg C ha−1) when compared with conserved mangrove (92.26 ± 22.65 Mg C ha−1), but was almost double that found in degraded mangrove (39.89 ± 27.49 Mg C ha−1). Although conserved mangrove had higher aboveground carbon, lower amounts of soil carbon were found in conserved mangrove (127.49 ± 33.21 Mg C ha−1) than in restored and degraded mangrove (236.26 ± 20.33 Mg C ha−1 and 139.17 ± 25.44 Mg C ha−1, respectively). The elevation change was highest in degraded mangrove (41.7 ± 24.0 mm yr−1), followed by restored (20.7 ± 14.6 mm yr−1) and conserved mangrove (12.2 ± 3.9 mm yr−1). Carbon burial in conserved mangrove (1.20 ± 1.90 Mg C ha−2 yr−1) was double that of degraded mangrove (0.63 ± 0.60 Mg C ha−2 yr−1). Ultimately, we conclude that although a conserved mangrove is not always the end result of mangrove restoration and sustainable management, finding balance between structural development and ecosystem function is essential to serve different objectives, including biodiversity maintenance.

Communication protocols evaluation for a wireless rainfall monitoring network in an urban area

Rainfall monitoring networks are key elements for the development of alerts and prediction models for communities at risk of flooding during high intensity rainfall events. Currently, most of these networks send the precipitation measurement to a data center in real-time using wireless communication protocols, avoiding travel to the measurement site. An Early Warning System (EWS) for pluvial flash floods developed in Barranquilla (Colombia), used the GPRS protocol to send rain gauge data in real-time to a web server for further processing; however, this protocol has a high consumption of energy and also high maintenance costs. This article carried out an evaluation in terms of link budget, link profile, energy consumption and devices costs of three low-power wireless communication protocols, Zigbee, LoRaWAN and Sigfox, to determine which one is the most suitable for the EWS of the city of Barranquilla. To perform the evaluation, a wireless sensor network was designed and characterized for Zigbee and LoRaWAN with Radio Mobile tool taking into account the measurement points implemented with GPRS network. The evaluation included the power consumption of Zigbee, LoRaWAN and Sigfox. From the results of simulations, LoRaWAN and Zigbee network has similar radio signal received and the LoRaWAN network obtains the least losses per path. As for power consumption, the LoRaWAN devices has the lowest energy consumption, as well as, the LoRaWAN network sensor nodes are cheaper. Finally, the protocol with the best general performance was LoRAWAN, since complies with the communication, consumption and cost requirements.

Fishers-based forest planting initiatives in Japan: Lessons learned

This article presents the case of fishers-based forest planting initiatives in Japan, which have been ongoing since 1988. Aside from traditional practices aimed at protecting existing coastal forests, fishers have begun to plant and raise trees at the watershed level to benefit fishery environments. This study highlights the development process and identifies factors contributing to the long-term commitment of the initiatives toward sustainable fisheries in Japan.From a historical perspective, three areas (Hokkaido, Miyagi/Iwate, and Kumamoto) pioneered the idea of ‘forest to fishery’ benefits at the national level. Since then, the number of initiatives has increased in response to national ceremony events, networking, and funding support, with 3779 initiatives starting between 1988 and 2017. The findings revealed that many hosting organizations planted deciduous tree species, aiming to ensure soil and nutrient enhancement. To sustain the initiatives, strategic efforts to build multi-level collaborative partnership were identified in terms of budget, human resources, and securing land for plantation. This article describes a Japanese model to develop a pathway for linking fisheries management to forestry at the watershed level.

Health System Barriers and Facilitators to Delivering Additional Vaccines through the National Immunisation Programme in China: A Qualitative Study of Provider and Service-User Perspectives.

In China, there are two categories of vaccines available from the Chinese Center for Disease Control and associated public health agencies. Extended Program of Immunization (EPI) vaccines are government-funded and non-EPI vaccines are voluntary and paid for out-of-pocket. The government plans to transition some non-EPI vaccines to EPI in the coming years, which may burden public health system capacity, particularly in terms of budget, workforce, supply chains, and information systems. Our study explored vaccinator and caregiver perspectives on introducing non-EPI vaccines into routine immunization and perceived facilitators and barriers affecting this transition. We conducted a qualitative study from a realist perspective, analysing semi-structured interviews with 26 vaccination providers and 160 caregivers in three provinces, selected to represent regional socioeconomic disparities across Eastern, Central, and Western China. Data were analysed thematically, using deductive and inductive coding. Most participants were positive about adding vaccines to the national schedule. Candidate EPI vaccines most frequently recommended by participants were varicella, mumps vaccine, and hand–foot–mouth disease. Providers generally considered existing workspaces, cold-chain equipment, and funding sufficient, but described frontline staffing and vaccine information systems as requiring improvement. This is the first qualitative study to explore interest, barriers, and facilitators related to adding vaccines to China’s national schedule from provider and caregiver perspectives. Findings can inform government efforts to introduce additional vaccines, by including efforts to retain and recruit vaccine programme staff and implement whole-process data management and health information systems that allow unified nationwide data collection and sharing.

Migrating to a shared Library Management System: evaluation from the perspective of librarians and lessons learned

PurposeThe purpose of this article is to investigate certain aspects, problems and benefits from the migration to a shared Library Management System (LMS).Design/methodology/approachA review of the literature and a quantitative survey was conducted, based on a structured questionnaire, with a response rate of 44.7%.FindingsAmong the crucial issues that should be taken seriously into consideration when transiting into a new and shared LMS, are the audit of the data quality before migration, the employees' training design and the composition of the LMS central support team. The benefits of a shared LMS are mainly effectiveness in terms of libraries' budgets and time for the employees' day-to-day work.Originality/valueThe survey presented in this article evaluates the merits of a shared LMS and contributes innovative aspects to the existing bibliography by investigating issues and problems that arose during the transition. This way, the professionals involved in similar initiatives will benefit by avoiding possible mistakes and drawbacks when implementing such a project.

Modulation of Cross-Isothermal Velocities with ENSO in the Tropical Pacific Cold Tongue

AbstractThe tropical Pacific Ocean cold tongue (CT) plays a major role in the global climate system. The strength of the CT sets the zonal temperature gradient in the Pacific that couples with the atmospheric Walker circulation. This coupling is an essential component of the El Niño–Southern Oscillation (ENSO). The CT is supplied with cold water by the Equatorial Undercurrent that follows the thermocline as it shoals toward the east, adiabatically transporting cold water toward the surface. As the thermocline shoals, its water is transformed through diabatic processes, producing water mass transformation (WMT) that allows water to cross mean isotherms. Here, we examine WMT in the cold-tongue region from a global high-resolution ocean simulation with saved budget terms that close its heat budget exactly. Using the terms of the heat budget, we quantify each individual component of WMT (vertical mixing, horizontal mixing, eddy fluxes, and solar penetration) and find that vertical mixing is the single most important contribution in the thermocline and solar heating dominates close to the surface. Horizontal diffusion is much smaller. During El Niño events, vertical mixing, and hence cross-isothermal flow as a whole, are much reduced, whereas, during La Niña periods, strong vertical mixing leads to strong WMT, thereby cooling the surface. This analysis demonstrates the enhancement of diabatic processes during cold events, which in turn enhances cooling of the CT from below the surface.

Testifying the Aquifer Response Under the Stress of Different Scenarios of an Expected Shortage of Surface Water: Case Study South Eastern Nile Delta Fringes, Egypt

Groundwater is considered one of the important sources in Egypt. However, it is expected to face many challenges in the next few decades. The Eastern Nile delta fringes region, the current area of interest, is one of the most highly developed areas in Egypt for more than three decades. Special attention will be given to the existing large reclamation lands (surface water/groundwater) in the high desert lands and low ones which are adjacent and surrounding the Ismailia canal. Under the expected stress of extensive shortage in surface water of the Nile water system, as a result of the construction of GERD, the rapid population and urbanization, a direct impact on the groundwater system in terms of groundwater levels and water budget will be expected. The main research question of the present study is: what is the response of the Nile Delta Aquifer in the south Eastern Nile Delta Fringes in the case of crisis for the sustainability of existing large projects? Visual MODFLOW was used to simulate the existing condition of the irrigation canals and the expected changes under different scenarios of water shortage. The model was simulated and calibrated for the initial hydrogeological conditions throughout the period (1992-2015). The model was tested for scenarios based on the final calibration as an initial condition. Four scenarios were proposed and simulated for the calibrated regional groundwater model at the study area to evaluate and predict the response of the quaternary aquifer during the decrease of surface water levels for 20 years. These scenarios are: 1. Decrease of the surface water levels by 10% against drainage surplus this expression represents the net recharge to the aquifer all the year, 2. Decrease of the surface water levels by 10% against seasonal drainage surplus for six months (summer, winter), 3. Decrease of the surface water levels by 20% against drainage surplus all the year and 4. Decrease of the surface water levels by 20% against seasonal drainage surplus for six months (summer, winter). The results of simulated scenarios showed a change and fluctuation in the groundwater levels, while the maximum value of the change in storage was found in scenario 4.in which this value was decreased by 52.9 % between 2017 and 2037. but in all scenarios, the change in storage of the aquifer still stable and continuously increase, by 36.5% under scenario 2 and 29 % under scenario 4. This volume of storage will be available for pumping by extraction wells in case of surface water reduction. Keywords: Groundwater, Surface water, GERD, water budget, change in storage. DOI: 10.7176/CER/13-3-04 Publication date: May 31 st 2021

Evapotranspiration in the Amazon: spatial patterns, seasonality, and recent trends in observations, reanalysis, and climate models

Abstract. Water recycled through transpiring forests influences the spatial distribution of precipitation in the Amazon and has been shown to play a role in the initiation of the wet season. However, due to the challenges and costs associated with measuring evapotranspiration (ET) directly and high uncertainty in remote-sensing ET retrievals, the spatial and temporal patterns in Amazon ET remain poorly understood. In this study, we estimated ET over the Amazon and 10 sub-basins using a catchment-balance approach, whereby ET is calculated directly as the balance between precipitation, runoff, and change in groundwater storage. We compared our results with ET from remote-sensing datasets, reanalysis, models from Phase 5 and Phase 6 of the Coupled Model Intercomparison Projects (CMIP5 and CMIP6 respectively), and in situ flux tower measurements to provide a comprehensive overview of current understanding. Catchment-balance analysis revealed a gradient in ET from east to west/southwest across the Amazon Basin, a strong seasonal cycle in basin-mean ET primarily controlled by net incoming radiation, and no trend in ET over the past 2 decades. This approach has a degree of uncertainty, due to errors in each of the terms of the water budget; therefore, we conducted an error analysis to identify the range of likely values. Satellite datasets, reanalysis, and climate models all tended to overestimate the magnitude of ET relative to catchment-balance estimates, underestimate seasonal and interannual variability, and show conflicting positive and negative trends. Only two out of six satellite and model datasets analysed reproduced spatial and seasonal variation in Amazon ET, and captured the same controls on ET as indicated by catchment-balance analysis. CMIP5 and CMIP6 ET was inconsistent with catchment-balance estimates over all scales analysed. Overall, the discrepancies between data products and models revealed by our analysis demonstrate a need for more ground-based ET measurements in the Amazon as well as a need to substantially improve model representation of this fundamental component of the Amazon hydrological cycle.

Project Risk Mitigation and Project Execution in the Nigeria Oil And Gas Industry

The focus of this study is to examine the relationship between project risk mitigation and project execution in the Nigeria oil and gas industry. Specifically, the study examines the extent of contribution of project risk mitigation in realising project budget, quality, schedule and scope during execution. In pursuant of these objectives, survey research design was used. 102 questionnaires were administered to the Managing Directors or Chief Operating Officers and project or operations managers of the selected companies. Eighty two questionnaires were validly retrieved and used for data analysis. Data obtained were analysed mean and Spearman’s rank order correlation analysis. The study found that projects risk mitigation was significantly and positively related to project execution in terms of budget, quality, schedule and scope. The study therefore recommends that there should be a holistic integration and constant improvement of project risk mitigation strategies which will help improve the quality of projects executed in the Nigerian oil and gas industry.

Medición del espacio fiscal en México

La existencia de recursos públicos es esencial para la implementación de cualquier política pública. Cada gestión tiene el reto de encontrar el financiamiento para cumplir con la operación del gobierno y llevar a cabo los planes para el desarrollo delos países. Esta investigación contribuye al debate sobre el espacio fiscal y propone una metodología para su medición. A partir de la definición del espacio fiscal en términos del presupuesto disponible, se expone el caso mexicano y se abordan las opciones que existen para su ampliación a nivel federal

Approach to system functional requirements extraction and methods for its implementation based on the design of user activities in the interface using architectural schemes

The existing approach to requirements extraction is that the requirements are formed by the system developer through direct interaction with the customer using a number of methods (for example, interviewing; prototyping; analysis of use cases; user stories; seminars, etc.). In this case, most often the requirements are formed by the developer himself, taking into account the opinion of the customer’s representative. The disadvantage of the existing approach is the problem of loss of knowledge transferred from the customer’s representatives to the developer, which results in the failure of projects, which is recorded by the existing statistics. As statistical studies show, more than half of projects for the creation of information systems (IS) are failures or require changes (in terms of budget, time and customer satisfaction). In modern research in the field of__ design and development of information systems, there is a tendency to involve the end user (customer) in the design process. To develop this idea, an approach is proposed to involve the user in the process of extracting requirements, where the developer will no longer be the person forming the requirements. The main idea of the approach is to develop special tools that allow you to independently transform the customer’s natural language into such a form of representation of the model of the process of solving professional problems, from which an interface will be built, which will allow extracting functional requirements from the unity (process model and interface).

Community led post-earthquake heritage reconstruction in Patan–issues and lessons learned

Earthquake of 7.8 magnitude hit Nepal on April 25, 2015 leading to severe damage to its heritage buildings. Cultural heritage is an expression of the ways of living, developed by a community and passed on from generation to generation including customs, practices, places, tangible objects, artistic expressions, and values. In addition to the reconstruction of monuments within Patan Durbar Area, Kathmandu Valley Preservation Trust (KVPT) is working with communities of Patan and providing technical support to the reconstruction of their community buildings such as Phalcha / Pati, Chaapa:,Sattal, Guthighar and Aganchhen. Communities in collaboration with local government and lead agencies for heritage conservation are addressing heritage reconstruction. Community-led reconstruction is recognised by both Government of Nepal (GoN) and public as an important approach. The purpose of this paper is to examine community-led reconstruction approach undertaken by communities of Patan and share issues, success stories and lessons learnt where KVPT provided technical support. A literature review of documents related to the reconstruction and heritage buildings were conducted. Following a case study method and using qualitative method, data is captured from community members and technical personnel involved in reconstruction. A comparative chart with case studies is created to depict the issues hindering community-led heritage reconstruction. From this study it is found that people of Patan have sense of belonging to their heritage. They are interested in taking part and leading the reconstruction process. However, challenges exist in terms of budget, awareness on traditional methods and construction management, technical, social process and bureaucratic procedures. For successful project completion, there is a need of knowledge sharing and capacity building of communities who want to lead heritage reconstruction. The result from this paper can be used by communities as key points to frame their own reconstruction plans and by GoN to devise strategies to support communities who want to lead heritage reconstruction.

Global modeling studies of composition and decadal trends of the Asian Tropopause Aerosol Layer

Abstract. The Asian summer monsoon (ASM) traps convectively lifted boundary layer pollutants inside its upper-tropospheric lower-stratospheric Asian monsoon anticyclone (AMA). It is associated with a seasonal and spatially confined enhanced aerosol layer, called the Asian Tropopause Aerosol Layer (ATAL). Due to the dynamical variability of the AMA, the dearth of in situ observations in this region, the complexity of the emission sources and of transport pathways, knowledge of the ATAL properties in terms of aerosol budget, chemical composition, as well as its variability and temporal trend is still largely uncertain. In this work, we use the Community Earth System Model (CESM 1.2 version) based on the coupling of the Community Atmosphere Model (CAM5) and the MAM7 (Modal Aerosol Model) aerosol module to simulate the composition of the ATAL and its decadal trends. Our simulations cover a long-term period of 16 years from 2000 to 2015. We identify a typical “double-peak” vertical profile of aerosols for the ATAL. We attribute the upper peak (around 100 hPa, predominant during early ATAL, e.g., in June) to dry aerosols, possibly from nucleation processes, and the lower peak (around 250 hPa, predominant for a well-developed and late ATAL, e.g., in July and August) to cloud-borne aerosols associated with convective clouds. We find that mineral dust (present in both peaks) is the dominant aerosol by mass in the ATAL, showing a large interannual variability but no long-term trend, due to its natural variability. The results between 120 and 80 hPa (dry aerosol peak) suggest that for aerosols other than dust the ATAL is composed of around 40 % of sulfate, 30 % of secondary and 15 % of primary organic aerosols, 14 % of ammonium aerosols and less than 3 % of black carbon. Nitrate aerosols are not considered in MAM7. The analysis of the anthropogenic and biomass burning aerosols shows a positive trend for all aerosols simulated by CESM-MAM7.

A truthful budget feasible mechanism for IoT-based participatory sensing with incremental arrival of budget

We consider one of the scenarios in IoT-based mobile crowdsourcing in strategic setting, where we have single task requester (or task provider) and multiple task executors (or IoT devices). In this, a task requester have multiple heterogeneous tasks along with the publicly known budget. One constraint that is taken into consideration in terms of budget is that, a task provider is not having an entire budget available a priori, but only a part of the overall budget is available at the time of floating of the tasks. It means that, the overall budget comes incrementally in multiple phases. On the other hand, each IoT device reports valuation—the costs it charges for executing the tasks. The valuations of each of the IoT devices are private (only known to it and not known to others). Given this scenario, the goal is to determine a set of quality task executors for each of the tasks in such a way that the overall payment made to the task executors is less than or equal to the available budget. In this paper, a mechanism is designed that is both truthful and budget feasible. Along with truthfulness and budget feasibility, the mechanism helps in selecting the quality task executors for each task. For measuring the performance of the proposed mechanism on the basis of truthfulness and budget feasibility, the simulations are done.

Dodatek graniczny i dodatki służbowe do uposażenia żołnierzy Korpusu Ochrony Pogranicza (1924–1939)1

The Border Protection Corps (KOP) (1924–1939) was a special military formation to protect the eastern border of the Second Polish Republic. In terms of service and in terms of budget, KOP was subordinate to the Ministry of the Interior. In terms of wages, KOP soldiers were subject to the provisions of the Act on the remuneration of state officials and the army. Due to the specific nature of the service and to immunize the KOP soldiers against bribery by smugglers and Soviet agents, they were entitled to border allowances. The article discusses the principles of assigning service and functional allowances.

The role and meaning of lessons learned in project knowledge management in organizations in Poland

The aim of this article is to establish the role and meaning of lessons learned collection and application practices in project knowledge management based on an empirical research in organizations running operations in Poland. The analysis conducted for the purpose of this article included hypothesis verification by means of statistical testing performed on data gathered from an online survey distributed among project management professionals in Poland. The testing results revealed that Polish project managers and project team members present positive attitude towards lessons learned practices and that there is a statistically significant correlation between lessons learned collection and application practices and benefits realization in terms of scope, time and budget in projects in the surveyed organizations differentiated by means of sector of operations, project maturity level and organizational culture. Also, specific barriers and obstacles in learning lessons from past experience in project management have been found and correlated with lessons learned collection and application practice.

Оцінка податку на доходи фізичних осіб як фіскального показника

The article is aimed at examining the fiscal efficiency of personal income tax. It is proved that in order to simplify the administration of personal income tax, it is advisable to group the components of the total income of the taxpayer according to the relevant criteria. The results of the research once again testify to the fact that the most important role of personal income tax consists in regulating the cash (income) of the population and stimulating the use of labor force, as well as in being a significant source of income to the Consolidated Budget of Ukraine. To disclose the topic of the research, the authors calculated the fiscal significance of personal income tax in terms of the State budget, which tends to increase and the fiscal significance of personal income tax in terms of the GDP of the State. Also, the analysis of the efficiency of collecting tax revenues using a number of coefficients, one of which is the coefficient of personal income tax collection, is carried out. Having estimated the mobilized amount of personal income tax revenues and tax revenues to the budget from the planned ones, it is proved that the efficiency of personal income tax administration is quite significant and close to 1. That is, the level of expenditures of the population for the maintenance of apparatus of the State Tax Service of Ukraine decreases at a faster pace than the population itself, which can be considered as a positive point. As result of the carried out analysis of the fiscal efficiency of personal income tax, it is concluded that the tax administration under a certain system of implemented tax decisions is deteriorating, and the fiscal significance of personal income tax in both the State’s budget and GDP is reducing, while the real value of revenues from this tax is decreasing. Assessing the efficiency of personal income tax according to the above indicators will allow to more accurately plan the receipt of this tax to the budget, will facilitate in the development of measures to improve the regulatory and fiscal action of personal income tax, eliminate deficiencies in the taxation mechanism, form a rational structure of tax revenues to the budget, and contribute to the development of an efficient tax policy.