This paper, commissioned by the International Budget Partnership, aims to guide lessonlearning from the experience of gender-responsive budgeting (GRB) initiatives — and to a lesser extent child-friendly budgeting initiatives — that might inform initiatives in respect of budgeting for climate change. It draws on the author’s experience, over nearly 20 years, of working on GRB and child-friendly...

The federal budgeting process is wrought with conflict that makes it nearly impossible for the budget to be passed on time, or so it seems. One aspect overlooked is the effects of statutory Pay-As-You-Go (PAYGO) rules. The cursory evidence indicates PAYGO may be beneficial under certain circumstances. The analysis relies on an Autoregressive-Moving-Average (ARMA) time series model with data fro...

In this paper, we introduce a new block budgeting algorithm that speeds up timing closure in timing driven hierarchical flows. After a brief description of the addressed flow, block budgeting challenges are detailed. Then, we explain why existing budgeting approaches are not adapted to fulfil these challenges. A new block budgeting algorithm is proposed. In order to derive relevant block constr...

In 1988, Ontario introduced transitional funding, a collaborative process between the Ministry of Health and the hospitals to modify Ontario's global budgeting system. The goals are to achieve greater equity; encourage hospital efficiency, and promote a shift from inpatient to outpatient services. To implement these goals, inpatient care is being measured in terms of case-mix groups, i.e., a cl...

magnetotelluric (mt) method is an important passive surface geophysical method which uses the earth’s natural electromagnetic fields to investigate the electrical resistivity structure of the subsurface. the depth of investigation of mt is much higher than that of other electromagnetic (em) methods (vozoff, 1991). for a general conductivity distribution in the earth, the horizontal electric fie...

Behavioral accounting includes psychological findings into accounting theory to anticipate information recipients’ behavior – it deals with the question of how to design the accounting system to persuade recipients to make economically reasonable decisions. So what about the psychological aspects of the behavior of the deliverers of accounting information? A common area of failure in accounting...

In 1997, the Secretary-General of the United Nations, Kofi Annan launched a comprehensive reform initiative aimed at transforming the Organization into a more effective, modernized and relevant instrument in the service of the international community. In the management area, he proposed shifting from programme budgeting to results-based budgeting (RBB). This was a significant shift in budgeting...

of GWU/lMSE/Serial T-487/84 16 April 1984 A STEADY-STATE VERSION OF A DYNAMIC OPTIMAL BUDGETING PROBLEM by . . Richard M. Soland We present and justify a steady-state version of a dynamic optimal budgeting problem arising in the Resource Dynamics project. The steady-state model is first reduced to closed form, and then it is analyzed for each of two choices of objective function. Optimal soluti...

____________________________________________________________________ ii Chapter 1_____________________________________________________________________1 1. Towards Improving Representative Democracy in Canada _____________________________ 1 1.1. Defining Democracy: A “Dynamic Balance” ______________________________________________1 1.2. The Contemporary Model: Representative Democracy __________...