Search results for " budget"
showing 10 items of 186 documents
Assessing the profitability of investment projects using ordered fuzzy numbers
2019
Background: This article is motivated by the fact that most approaches to capital budgeting are deterministic. In reality, the capital budgeting problem is accompanied by the uncertainty and risk associated with dealing with imprecise data. Taking this uncertainty into account when performing analyses and calculations not only helps to better measure the profitability of investment projects, but also to expand the applicability of capital budgeting methods under real-life or uncertain conditions. The major contribution of this paper is the development of a novel approach to assessing the profitability of an investment project in the presence of uncertainty. Methods: We present a novel appro…
De participació local. Una proposta metodològica desde la investigació-acció-participativa
2018
Citizen participation is an increasingly prevalent term in our society. In the process of deployment in the municipal area, progressively local corporations make efforts to innovate practices and develop experiences of citizen participation in defining policies and public affairs, and allocating budgets. While innovation has been advanced with regard to the tools and mechanisms to be used to promote participation, many of the initiatives and experiences have focused more on the implementation of the vote than in the different social processes inherent in the participation. Moreover, we are faced with the absence of a methodological guide that allows approaching a project or strategic plan o…
THE APPLICABILITY OF THE PRINCIPLES THAT GOVERN THE BUDGETARY ACTIVITY
2013
When applying the financial and budgetary rules, or in other words, when applying the budgetary process (the preparation, approval, execution and completion procedure of the public budget) certain principles that consistently and accurately conduct activities that this procedure involves need to be considered. These principles are the following: the universality principle, the unity principle, annuality of the public budget, the monetary unit, publicity and budgetary specialization. Through this work I performed an analysis of the budgetary rules and principles, analysis that allowed me to identify the special situations that are exceptions and exemptions from the budgetary principles. I al…
Bilancio dello Stato italiano e contesti socio-economici. Un’analisi evolutiva in chiave economico-aziendale.
2020
Il volume analizza l'evoluzione del bilancio dello Stato italiano alla luce delle influenze dei principali contesti che hanno inciso sui suoi cambiamenti. In particolare, si mettono in evidenza le relazioni esistenti fra i contesti economico-sociali e le funzioni assegnate al bilancio dello Stato. I risultati della ricerca mostrano come nel contesto della finanza pubblica neutrale, il bilancio dello Stato sia essenzialmente uno strumento accertativo-contabile e di rendicontazione. Con il passaggio al contesto della finanza pubblica attiva, il bilancio pubblico diventa uno strumento a servizio della programmazione economica. Successivamente, nel contesto dell'aziendalizzazione della pubblica…
Considerations Regarding the Public Budget in Romania
2019
The paper presents the etymology, the legal and economic significance, and the structure of the Romanian budgetary system. At the same time, the evolution of the main indicators from 2006-2018 is presented. It is presented, how the budget flows are generated and used, but also the results obtained in the budget years from the aforementioned period. The paper presents the evolution of macroeconomic indicators, which reflect the level, dynamics and structure of budgetary expenditures and revenues. Mostly the objectives of the paper consist of monitoring the evolution of the general consolidated budget and analysing the way of framing the deficit within the maximum limits allowed during the re…
Estudo sobre a implantação do orçamento baseado em desempenho na Autoridade Portuária de Valência
2013
O crescimento e o desenvolvimento da economia mundial têm dependido cada vez mais do transporte marítimo, e os portos são um elo importante nesse processo. O presente estudo tem como objetivo explorar a aplicação do orçamento baseado em desempenho no sistema de portos da Espanha. Para tanto, foi realizado um estudo sobre o modelo orçamentário do Sistema Portuário de Titularidade Estatal e um estudo de caso na Autoridade Portuária de Valência. Os resultados mostram que as mudanças no orçamento geraram maior integração entre as medidas de desempenho e as dotações orçamentárias, as quais são feitas com detalhamento do processo no nível operacional, o que inclui os projetos de investimento. Em …
Assessing the profitability of investment projects using ordered fuzzy numbers
2019
Wstęp: U podstaw rozważań leży stwierdzenie, że większość podejść do budżetowania kapitałowego ma charakter deterministyczny. W rzeczywistości problemowi budżetowania towarzyszy niepewność i ryzyko związane z przetwarzaniem nieprecyzyjnych danych. Uwzględnienie tej niepewności nie tylko pomaga lepiej zmierzyć efektywność projektów inwestycyjnych, ale także rozszerzyć zastosowanie metod budżetowania kapitałowego w warunkach rzeczywistych lub niepewnych. Głównym celem artykułu jest opracowanie nowatorskiego podejścia do oceny opłacalności projektu inwestycyjnego w warunkach niepewności. Metody: Prezentujemy nowatorskie podejście uwzględniające niepewność w ocenie opłacalności projektów inwest…
EUROPEAN UNION’S COMPETITIVENESS IN TERMS OF COUNTRY RISK AND FISCAL DISCIPLINE
2012
Underneath the umbrella of national competitiveness there are microeconomic and macroeconomic factors, but the recovery and the revival of a state competitiveness must be based on a strategy developed and coordinated centrally and implemented in strategic areas of the economy. In this respect, this paper aims to analyze the situation of European Union’s competitiveness in terms of country risk and fiscal and budgetary discipline of the Member States, based on empirical data. Therefore, this study’s analysis includes the following two steps: first, a segmentation of the European Union by determining distinct groups of countries according to national competitiveness (GCI), public debt (PD) an…
Landowner preferences and conservation prioritization : response to Nielsen et al
2017
Satelliittijärjestelmän linkkibudjettianalyysi
2013
Tutkielmassa selvitetään kirjallisuuskatsauksen avulla DVB-S ja DVB-RCS standardien mukaisten interaktiivisten satelliittijärjestelmien linkkibudjettia. Toisen sukupolven standardien eli DVB-S2 ja DVB-RCS2 mukaisten järjestelmien erityispiirteiden huomioiminen linkkibudjetin kannalta on tutkielman keskeinen teema. Tutkielma pyrkii antamaan selkeän kuvan satelliittijärjestelmän linkkibudjetista sekä tuomaan näkökulmia satelliittijärjestelmien jatkotutkimukseen ja suunnittelutyöhön. The link budget analysis of the satellite system. This paper discusses the link budget of the satellite systems based on DVB-S and DVB-RCS standards. Used method is literature review. The key theme is to study spe…