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Search results for: opportunistic budget cycle

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</div> </nav> </div> </header> <main> <div class="container mt-4"> <div class="row"> <div class="col-md-9 mx-auto"> <form method="get" action="https://publications.waset.org/abstracts/search"> <div id="custom-search-input"> <div class="input-group"> <i class="fas fa-search"></i> <input type="text" class="search-query" name="q" placeholder="Author, Title, Abstract, Keywords" value="opportunistic budget cycle"> <input type="submit" class="btn_search" value="Search"> </div> </div> </form> </div> </div> <div class="row mt-3"> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Commenced</strong> in January 2007</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Frequency:</strong> Monthly</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Edition:</strong> International</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Paper Count:</strong> 2638</div> </div> </div> </div> <h1 class="mt-3 mb-3 text-center" style="font-size:1.6rem;">Search results for: opportunistic budget cycle</h1> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2638</span> The Effect of Political Characteristics on the Budget Balance of Local Governments: A Dynamic System Generalized Method of Moments Data Approach</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Stefanie%20M.%20Vanneste">Stefanie M. Vanneste</a>, <a href="https://publications.waset.org/abstracts/search?q=Stijn%20Goeminne"> Stijn Goeminne</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper studies the effect of political characteristics of 308 Flemish municipalities on their budget balance in the period 1995-2011. All local governments experience the same economic and financial setting, however some governments have high budget balances, while others have low budget balances. The aim of this paper is to explain the differences in municipal budget balances by a number of economic, socio-demographic and political variables. The economic and socio-demographic variables will be used as control variables, while the focus of this paper will be on the political variables. We test four hypotheses resulting from the literature, namely (i) the partisan hypothesis tests if left wing governments have lower budget balances, (ii) the fragmentation hypothesis stating that more fragmented governments have lower budget balances, (iii) the hypothesis regarding the power of the government, higher powered governments would resolve in higher budget balances, and (iv) the opportunistic budget cycle to test whether politicians manipulate the economic situation before elections in order to maximize their reelection possibilities and therefore have lower budget balances before elections. The contributions of our paper to the existing literature are multiple. First, we use the whole array of political variables and not just a selection of them. Second, we are dealing with a homogeneous database with the same budget and election rules, making it easier to focus on the political factors without having to control for the impact of differences in the political systems. Third, our research extends the existing literature on Flemish municipalities as this is the first dynamic research on local budget balances. We use a dynamic panel data model. Because of the two lagged dependent variables as explanatory variables, we employ the system GMM (Generalized Method of Moments) estimator. This is the best possible estimator as we are dealing with political panel data that is rather persistent. Our empirical results show that the effect of the ideological position and the power of the coalition are of less importance to explain the budget balance. The political fragmentation of the government on the other hand has a negative and significant effect on the budget balance. The more parties in a coalition the worse the budget balance is ceteris paribus. Our results also provide evidence of an opportunistic budget cycle, the budget balances are lower in pre-election years relative to the other years to try and increase the incumbents reelection possibilities. An additional finding is that the incremental effect of the budget balance is very important and should not be ignored like is being done in a lot of empirical research. The coefficients of the lagged dependent variables are always positive and very significant. This proves that the budget balance is subject to incrementalism. It is not possible to change the entire policy from one year to another so the actions taken in recent past years still have an impact on the current budget balance. Only a relatively small amount of research concerning the budget balance takes this considerable incremental effect into account. Our findings survive several robustness checks. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=budget%20balance" title="budget balance">budget balance</a>, <a href="https://publications.waset.org/abstracts/search?q=fragmentation" title=" fragmentation"> fragmentation</a>, <a href="https://publications.waset.org/abstracts/search?q=ideology" title=" ideology"> ideology</a>, <a href="https://publications.waset.org/abstracts/search?q=incrementalism" title=" incrementalism"> incrementalism</a>, <a href="https://publications.waset.org/abstracts/search?q=municipalities" title=" municipalities"> municipalities</a>, <a href="https://publications.waset.org/abstracts/search?q=opportunistic%20budget%20cycle" title=" opportunistic budget cycle"> opportunistic budget cycle</a>, <a href="https://publications.waset.org/abstracts/search?q=panel%20data" title=" panel data"> panel data</a>, <a href="https://publications.waset.org/abstracts/search?q=political%20characteristics" title=" political characteristics"> political characteristics</a>, <a href="https://publications.waset.org/abstracts/search?q=power" title=" power"> power</a>, <a href="https://publications.waset.org/abstracts/search?q=system%20GMM" title=" system GMM"> system GMM</a> </p> <a href="https://publications.waset.org/abstracts/69181/the-effect-of-political-characteristics-on-the-budget-balance-of-local-governments-a-dynamic-system-generalized-method-of-moments-data-approach" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/69181.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">299</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2637</span> A Survey of Novel Opportunistic Routing Protocols in Mobile Ad Hoc Networks</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=R.%20Poonkuzhali">R. Poonkuzhali</a>, <a href="https://publications.waset.org/abstracts/search?q=M.%20Y.%20Sanavullah"> M. Y. Sanavullah</a>, <a href="https://publications.waset.org/abstracts/search?q=M.%20R.%20Gurupriya"> M. R. Gurupriya</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Opportunistic routing is used, where the network has the features like dynamic topology changes and intermittent network connectivity. In Delay Tolerant network or Disruption tolerant network opportunistic forwarding technique is widely used. The key idea of opportunistic routing is selecting forwarding nodes to forward data and coordination among these nodes to avoid duplicate transmissions. This paper gives the analysis of pros and cons of various opportunistic routing techniques used in MANET. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=ETX" title="ETX">ETX</a>, <a href="https://publications.waset.org/abstracts/search?q=opportunistic%20routing" title=" opportunistic routing"> opportunistic routing</a>, <a href="https://publications.waset.org/abstracts/search?q=PSR" title=" PSR"> PSR</a>, <a href="https://publications.waset.org/abstracts/search?q=throughput" title=" throughput"> throughput</a> </p> <a href="https://publications.waset.org/abstracts/14837/a-survey-of-novel-opportunistic-routing-protocols-in-mobile-ad-hoc-networks" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/14837.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">494</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2636</span> Developing Medium Term Maintenance Plan For Road Networks</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Helen%20S.%20Ghali">Helen S. Ghali</a>, <a href="https://publications.waset.org/abstracts/search?q=Haidy%20S.%20Ghali"> Haidy S. Ghali</a>, <a href="https://publications.waset.org/abstracts/search?q=Salma%20Ibrahim"> Salma Ibrahim</a>, <a href="https://publications.waset.org/abstracts/search?q=Ossama%20Hosny"> Ossama Hosny</a>, <a href="https://publications.waset.org/abstracts/search?q=Hatem%20S.%20Elbehairy"> Hatem S. Elbehairy</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Infrastructure systems are essential assets in any community; accordingly, authorities aim to maximize its life span while minimizing the life cycle cost. This requires studying the asset conditions throughout its operation and forming a cost-efficient maintenance strategy plan. The objective of this study is to develop a highway management system that provides medium-term maintenance plans with the minimum life cycle cost subject to budget constraints. The model is applied to data collected for the highway network in India with the aim to output a 5-year maintenance plan strategy from 2019 till 2023. The main element considered is the surface coarse, either rigid or flexible pavement. The model outputs a 5-year maintenance plan for each segment given the budget constraint while maximizing the new pavement condition rating and minimizing its life cycle cost. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=infrastructure" title="infrastructure">infrastructure</a>, <a href="https://publications.waset.org/abstracts/search?q=asset%20management" title=" asset management"> asset management</a>, <a href="https://publications.waset.org/abstracts/search?q=optimization" title=" optimization"> optimization</a>, <a href="https://publications.waset.org/abstracts/search?q=maintenance%20plan" title=" maintenance plan"> maintenance plan</a> </p> <a href="https://publications.waset.org/abstracts/135846/developing-medium-term-maintenance-plan-for-road-networks" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/135846.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">218</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2635</span> Development of Construction Cost Optimization System Using Genetic Algorithm Method </h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Hyeon-Seung%20Kim">Hyeon-Seung Kim</a>, <a href="https://publications.waset.org/abstracts/search?q=Young-Hwan%20Kim"> Young-Hwan Kim</a>, <a href="https://publications.waset.org/abstracts/search?q=Sang-Mi%20Park"> Sang-Mi Park</a>, <a href="https://publications.waset.org/abstracts/search?q=Min-Seo%20Kim"> Min-Seo Kim</a>, <a href="https://publications.waset.org/abstracts/search?q=Jong-Myeung%20Shin"> Jong-Myeung Shin</a>, <a href="https://publications.waset.org/abstracts/search?q=Leen-Seok%20Kang"> Leen-Seok Kang</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The project budget at the planned stage might be changed by the insufficient government budget or the design change. There are many cases more especially in the case of a project performed for a long period of time. If the actual construction budget is insufficient comparing with the planned budget, the construction schedule should also be changed to match the changed budget. In that case, most project managers change the planned construction schedule by a heuristic approach without a reasonable consideration on the work priority. This study suggests an optimized methodology to modify the construction schedule according to the changed budget. The genetic algorithm was used to optimize the modified construction schedule within the changed budget. And a simulation system of construction cost histogram in accordance with the construction schedule was developed in the BIM (Building Information Modeling) environment. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=5D" title="5D">5D</a>, <a href="https://publications.waset.org/abstracts/search?q=BIM" title=" BIM"> BIM</a>, <a href="https://publications.waset.org/abstracts/search?q=GA" title=" GA"> GA</a>, <a href="https://publications.waset.org/abstracts/search?q=cost%20optimization" title=" cost optimization"> cost optimization</a> </p> <a href="https://publications.waset.org/abstracts/18622/development-of-construction-cost-optimization-system-using-genetic-algorithm-method" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/18622.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">588</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2634</span> Contractual Complexity and Contract Parties&#039; Opportunistic Behavior in Construction Projects: In a Contractual Function View</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mengxia%20Jin">Mengxia Jin</a>, <a href="https://publications.waset.org/abstracts/search?q=Yongqiang%20Chen"> Yongqiang Chen</a>, <a href="https://publications.waset.org/abstracts/search?q=Wenqian%20Wang"> Wenqian Wang</a>, <a href="https://publications.waset.org/abstracts/search?q=Yu%20Wang"> Yu Wang</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The complexity and specificity of construction projects have made common opportunism phenomenon, and contractual governance for opportunism has been a topic of considerable ongoing research. Based on TCE, the research distinguishes control and coordination as different functions of the contract to investigate their complexity separately. And in a nuanced way, the dimensionality of contractual control is examined. Through the analysis of motivation and capability of strong or weak form opportunism, the framework focuses on the relationship between the complexity of above contractual dimensions and different types of opportunistic behavior and attempts to verify the possible explanatory mechanism. The explanatory power of the research model is evaluated in the light of empirical evidence from questionnaires. We collect data from Chinese companies in the construction industry, and the data collection is still in progress. The findings will speak to the debate surrounding the effects of contract complexity on opportunistic behavior. This nuanced research will derive implications for research on the role of contractual mechanisms in dealing with inter-organizational opportunism and offer suggestions for curbing contract parties’ opportunistic behavior in construction projects. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=contractual%20complexity" title="contractual complexity">contractual complexity</a>, <a href="https://publications.waset.org/abstracts/search?q=contractual%20control" title=" contractual control"> contractual control</a>, <a href="https://publications.waset.org/abstracts/search?q=contractual%20coordinatio" title=" contractual coordinatio"> contractual coordinatio</a>, <a href="https://publications.waset.org/abstracts/search?q=opportunistic%20behavior" title=" opportunistic behavior"> opportunistic behavior</a> </p> <a href="https://publications.waset.org/abstracts/67361/contractual-complexity-and-contract-parties-opportunistic-behavior-in-construction-projects-in-a-contractual-function-view" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/67361.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">384</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2633</span> An Empirical Diagnosis of the Maladies and Therapies of Budgeting in Nigeria</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ben-Caleb%20Egbide">Ben-Caleb Egbide</a>, <a href="https://publications.waset.org/abstracts/search?q=Omolehinwa%20O.%20Eddy"> Omolehinwa O. Eddy</a>, <a href="https://publications.waset.org/abstracts/search?q=Adeyemi%20S.%20Keyinde"> Adeyemi S. Keyinde</a>, <a href="https://publications.waset.org/abstracts/search?q=Eriabie%20Sylvester"> Eriabie Sylvester</a>, <a href="https://publications.waset.org/abstracts/search?q=Ojeka%20Stephen"> Ojeka Stephen</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The national budget remains an integral part of the developmental plan of the economy of any country. The budget reflects the fundamental values underlying the government’s economic policies and objectives and whose execution is expected to realize national/public desires. In Nigeria, over three decades budget had failed to deliver the desired benefits, suggesting the existence of infractions, which are yet to be empirically ascertained. This paper attempts a diagnosis of the infractions peculiar to Nigeria budgetary system and their suggested panacea. Data were collected through the administration of questionnaire to a cross section of organizations/institutions representing government agencies and the general public. Mann-Whitney U test was employed to gauge the consistency in perception of the two groups. The result revealed that budget indiscipline, official corruption, allocative inefficiency and poor budget governance are the most influential infractions of budgeting in Nigeria. Consequently, it was suggested that budget transparency, target budgeting, zero tolerance on corruption and budget discipline are the most cogent therapies to the malfunctioning in Nigerian budgetary system. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=budgeting" title="budgeting">budgeting</a>, <a href="https://publications.waset.org/abstracts/search?q=budget%20maladies" title=" budget maladies"> budget maladies</a>, <a href="https://publications.waset.org/abstracts/search?q=budget%20therapies" title=" budget therapies"> budget therapies</a>, <a href="https://publications.waset.org/abstracts/search?q=Nigeria" title=" Nigeria "> Nigeria </a> </p> <a href="https://publications.waset.org/abstracts/78327/an-empirical-diagnosis-of-the-maladies-and-therapies-of-budgeting-in-nigeria" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/78327.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">291</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2632</span> The Budget Profile of the Municipality of AtaleIa-MG in the Context of the Micro-Region of Teofilo Otoni in Brazil</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Jeferson%20Gomes%20Dos%20Santos">Jeferson Gomes Dos Santos</a>, <a href="https://publications.waset.org/abstracts/search?q=Mirelle%20Cristina%20De%20Abreu%20Quintela"> Mirelle Cristina De Abreu Quintela</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Considering that after the 1988 Constitution, in Brazil, municipalities have acquired new roles in the face of a financial reality that jeopardizes more substantial actions, the Public Budget is essential for the establishment of guidelines for action, within each budgetary reality. Within this, the present work sought to understand the budget profile of the mining municipality of Ataleia, with a view to identifying its budget composition, in relation to the main sources of revenue and expenditure. To achieve the purposes of the study, information was collected on the municipality's finances, from the years 2000 to 2016, visualizing the progress of its revenues in terms of funding and origin, and expenses in terms of nature and purpose. It was evidenced that the municipality, having its budget revenue in the period, still shows great dependence on intergovernmental transfers, as the own collection was relatively low. The budget expenditure of the period was mainly influenced by social expenditures, but it must be said that the municipality complied with the limits of spending, minimum and maximum, established by law. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=expenses" title="expenses">expenses</a>, <a href="https://publications.waset.org/abstracts/search?q=municipal%20budget" title=" municipal budget"> municipal budget</a>, <a href="https://publications.waset.org/abstracts/search?q=planning" title=" planning"> planning</a>, <a href="https://publications.waset.org/abstracts/search?q=revenue" title=" revenue"> revenue</a> </p> <a href="https://publications.waset.org/abstracts/89560/the-budget-profile-of-the-municipality-of-ataleia-mg-in-the-context-of-the-micro-region-of-teofilo-otoni-in-brazil" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/89560.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">224</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2631</span> Residents&#039; Incomes in Local Government Unit as the Major Determinant of Local Budget Transparency in Croatia: Panel Data Analysis</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Katarina%20Ott">Katarina Ott</a>, <a href="https://publications.waset.org/abstracts/search?q=Velibor%20Ma%C4%8Dki%C4%87"> Velibor Mačkić</a>, <a href="https://publications.waset.org/abstracts/search?q=Mihaela%20Broni%C4%87"> Mihaela Bronić</a>, <a href="https://publications.waset.org/abstracts/search?q=Branko%20Stani%C4%87"> Branko Stanić</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The determinants of national budget transparency have been widely discussed in the literature, while research on determinants of local budget transparency are scarce and empirically inconclusive, particularly in the new, fiscally centralised, EU member states. To fill the gap, we combine two strands of the literature: that concerned with public administration and public finance, shedding light on the economic and financial determinants of local budget transparency, and that on the political economy of transparency (principal agent theory), covering the relationships among politicians and between politicians and voters. Our main hypothesis states that variables describing residents’ capacity have a greater impact on local budget transparency than variables indicating the institutional capacity of local government units (LGUs). Additional subhypotheses test the impact of each variable analysed on local budget transparency. We address the determinants of local budget transparency in Croatia, measured by the number of key local budget documents published on the LGUs’ websites. By using a data set of 128 cities and 428 municipalities over the 2015-2017 period and by applying panel data analysis based on Poisson and negative binomial distribution, we test our main hypothesis and sub-hypotheses empirically. We measure different characteristics of institutional and residents’ capacity for each LGU. Age, education and ideology of the mayor/municipality head, political competition indicators, number of employees, current budget revenues and direct debt per capita have been used as a measure of the institutional capacity of LGU. Residents’ capacity in each LGU has been measured through the numbers of citizens and their average age as well as by average income per capita. The most important determinant of local budget transparency is average residents' income per capita at both city and municipality level. The results are in line with most previous research results in fiscally decentralised countries. In the context of a fiscally centralised country with numerous small LGUs, most of whom have low administrative and fiscal capacity, this has a theoretical rationale in the legitimacy and principal-agent theory (opportunistic motives of the incumbent). The result is robust and significant, but because of the various other results that change between city and municipality levels (e.g. ideology and political competition), there is a need for further research (both on identifying other determinates and/or methods of analysis). Since in Croatia the fiscal capacity of a LGU depends heavily on the income of its residents, units with higher per capita incomes in many cases have also higher budget revenues allowing them to engage more employees and resources. In addition, residents’ incomes might be also positively associated with local budget transparency because of higher citizen demand for such transparency. Residents with higher incomes expect more public services and have more access to and experience in using the Internet, and will thus typically demand more budget information on the LGUs’ websites. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=budget%20transparency" title="budget transparency">budget transparency</a>, <a href="https://publications.waset.org/abstracts/search?q=count%20data" title=" count data"> count data</a>, <a href="https://publications.waset.org/abstracts/search?q=Croatia" title=" Croatia"> Croatia</a>, <a href="https://publications.waset.org/abstracts/search?q=local%20government" title=" local government"> local government</a>, <a href="https://publications.waset.org/abstracts/search?q=political%20economy" title=" political economy"> political economy</a> </p> <a href="https://publications.waset.org/abstracts/81179/residents-incomes-in-local-government-unit-as-the-major-determinant-of-local-budget-transparency-in-croatia-panel-data-analysis" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/81179.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">184</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2630</span> State Budget Accounting: Factors Affected and Basic Orientation to Vietnamese Public Sector Entities</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Pham%20Quang%20Huy">Pham Quang Huy</a> </p> <p class="card-text"><strong>Abstract:</strong></p> State budget is considered as an effective tool for controlling, adjusting and regulating the market economy of any countries. To ensure that the activities of the state in the fields of politics, economy and society has been efficiency, it requires major sources of certain budget. These financial funds are formed from tax revenues and tax revenues beyond. Therefore, the Governments need to have an accounting regime to manage the receipt, expenditure which are suitable for recording a full range of items. From that, it can help to increase the transparency and accountability in budget system. One of the main requirements in Vietnamese policies is to improve that accounting system of revenues and expenditures which can provide many reports to meet the information required of government and users, as well as directions to the trends of international standards requirements. By using quantitative research methods and analytical models to exploring factors, the main purpose of this article is to identify the factors affecting budget accounting and providing some direction for Vietnamese public sector in the future. The results indicated that Vietnam budget accounting has been impacted by seven factors and aims to implement three main orientations in the public sector units. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=state%20budget" title="state budget">state budget</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting" title=" accounting"> accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=IPSAS" title=" IPSAS"> IPSAS</a>, <a href="https://publications.waset.org/abstracts/search?q=budget%20management" title=" budget management"> budget management</a>, <a href="https://publications.waset.org/abstracts/search?q=government" title=" government"> government</a>, <a href="https://publications.waset.org/abstracts/search?q=public%20sector" title=" public sector"> public sector</a> </p> <a href="https://publications.waset.org/abstracts/11493/state-budget-accounting-factors-affected-and-basic-orientation-to-vietnamese-public-sector-entities" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/11493.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">270</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2629</span> Optimal Opportunistic Maintenance Policy for a Two-Unit System</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Nooshin%20Salari">Nooshin Salari</a>, <a href="https://publications.waset.org/abstracts/search?q=Viliam%20Makis"> Viliam Makis</a>, <a href="https://publications.waset.org/abstracts/search?q=Jane%20Doe"> Jane Doe</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper presents a maintenance policy for a system consisting of two units. Unit 1 is gradually deteriorating and is subject to soft failure. Unit 2 has a general lifetime distribution and is subject to hard failure. Condition of unit 1 of the system is monitored periodically and it is considered as failed when its deterioration level reaches or exceeds a critical level N. At the failure time of unit 2 system is considered as failed, and unit 2 will be correctively replaced by the next inspection epoch. Unit 1 or 2 are preventively replaced when deterioration level of unit 1 or age of unit 2 exceeds the related preventive maintenance (PM) levels. At the time of corrective or preventive replacement of unit 2, there is an opportunity to replace unit 1 if its deterioration level reaches the opportunistic maintenance (OM) level. If unit 2 fails in an inspection interval, system stops operating although unit 1 has not failed. A mathematical model is derived to find the preventive and opportunistic replacement levels for unit 1 and preventive replacement age for unit 2, that minimize the long run expected average cost per unit time. The problem is formulated and solved in the semi-Markov decision process (SMDP) framework. Numerical example is provided to illustrate the performance of the proposed model and the comparison of the proposed model with an optimal policy without opportunistic maintenance level for unit 1 is carried out. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=condition-based%20maintenance" title="condition-based maintenance">condition-based maintenance</a>, <a href="https://publications.waset.org/abstracts/search?q=opportunistic%20maintenance" title=" opportunistic maintenance"> opportunistic maintenance</a>, <a href="https://publications.waset.org/abstracts/search?q=preventive%20maintenance" title=" preventive maintenance"> preventive maintenance</a>, <a href="https://publications.waset.org/abstracts/search?q=two-unit%20system" title=" two-unit system"> two-unit system</a> </p> <a href="https://publications.waset.org/abstracts/62311/optimal-opportunistic-maintenance-policy-for-a-two-unit-system" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/62311.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">200</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2628</span> Tax Expenditures: A Review and Analysis</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Khalid%20Javed">Khalid Javed</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study examines a feature of the budget process called the tax expenditure budget. The tax expenditure concept relies heavily on a normative notion that shielding certain. Taxpayer income from taxation deprives government of its rightful revenues. This view is inconsistent with the proposition that income belongs to the taxpayers and that tax liability is determined through the democratic process, not through arbitrary, bureaucratic Assumptions. Furthermore, the methodology of the tax expenditure budget is problematic as its expansive tax base treats the multiple taxation of saving as the norm. By using an expansive view of income as the underlying assumption of the tax expenditure concept, this viewpoint institutionalizes a particular bias into the decision-making process. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=revenue" title="revenue">revenue</a>, <a href="https://publications.waset.org/abstracts/search?q=expenditure" title=" expenditure"> expenditure</a>, <a href="https://publications.waset.org/abstracts/search?q=tax%20budget" title=" tax budget"> tax budget</a>, <a href="https://publications.waset.org/abstracts/search?q=propostion" title=" propostion"> propostion</a> </p> <a href="https://publications.waset.org/abstracts/37863/tax-expenditures-a-review-and-analysis" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/37863.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">296</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2627</span> An Efficient Subcarrier Scheduling Algorithm for Downlink OFDMA-Based Wireless Broadband Networks</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Hassen%20Hamouda">Hassen Hamouda</a>, <a href="https://publications.waset.org/abstracts/search?q=Mohamed%20Ouwais%20Kabaou"> Mohamed Ouwais Kabaou</a>, <a href="https://publications.waset.org/abstracts/search?q=Med%20Salim%20Bouhlel"> Med Salim Bouhlel</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The growth of wireless technology made opportunistic scheduling a widespread theme in recent research. Providing high system throughput without reducing fairness allocation is becoming a very challenging task. A suitable policy for resource allocation among users is of crucial importance. This study focuses on scheduling multiple streaming flows on the downlink of a WiMAX system based on orthogonal frequency division multiple access (OFDMA). In this paper, we take the first step in formulating and analyzing this problem scrupulously. As a result, we proposed a new scheduling scheme based on Round Robin (RR) Algorithm. Because of its non-opportunistic process, RR does not take in account radio conditions and consequently it affect both system throughput and multi-users diversity. Our contribution called MORRA (Modified Round Robin Opportunistic Algorithm) consists to propose a solution to this issue. MORRA not only exploits the concept of opportunistic scheduler but also takes into account other parameters in the allocation process. The first parameter is called courtesy coefficient (CC) and the second is called Buffer Occupancy (BO). Performance evaluation shows that this well-balanced scheme outperforms both RR and MaxSNR schedulers and demonstrate that choosing between system throughput and fairness is not required. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=OFDMA" title="OFDMA">OFDMA</a>, <a href="https://publications.waset.org/abstracts/search?q=opportunistic%20scheduling" title=" opportunistic scheduling"> opportunistic scheduling</a>, <a href="https://publications.waset.org/abstracts/search?q=fairness%20hierarchy" title=" fairness hierarchy"> fairness hierarchy</a>, <a href="https://publications.waset.org/abstracts/search?q=courtesy%20coefficient" title=" courtesy coefficient"> courtesy coefficient</a>, <a href="https://publications.waset.org/abstracts/search?q=buffer%20occupancy" title=" buffer occupancy"> buffer occupancy</a> </p> <a href="https://publications.waset.org/abstracts/59645/an-efficient-subcarrier-scheduling-algorithm-for-downlink-ofdma-based-wireless-broadband-networks" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/59645.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">300</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2626</span> Tax Evasion and Macroeconomic (In)stability</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Wei-Neng%20Wang">Wei-Neng Wang</a>, <a href="https://publications.waset.org/abstracts/search?q=Jhy-Yuan%20Shieh"> Jhy-Yuan Shieh</a>, <a href="https://publications.waset.org/abstracts/search?q=Jhy-Hwa%20Chen"> Jhy-Hwa Chen</a>, <a href="https://publications.waset.org/abstracts/search?q=Juin-Jen%20Chang"> Juin-Jen Chang</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper incorporate tax evasion into a one-sector real business cycle (RBC) model to explores the quantitative interrelations between income tax rate and equilibrium (in)determinacy, and income tax rate is endogenously determined in order to balance the government budget. We find that the level of the effective income tax rate is key factor for equilibrium (in)determinacy, instead of the level of income tax rate in a tax evasion economy. Under an economy with tax evasion, the higher income tax rate is not sufficiently to lead to equilibrium indeterminate, it must combine with a necessary condition which is the lower fraction of tax evasion and that can result in agents' optimistic expectations to become self-fulfilling and sunspot fluctuation more likely to occur. On the other hand, an economy with tax evasion can see its macroeconomy become more stabilize, and a higher fraction of income tax evasion may has a stronger stabilizing effect. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=tax%20evasion" title="tax evasion">tax evasion</a>, <a href="https://publications.waset.org/abstracts/search?q=balanced-budget%20rule" title=" balanced-budget rule"> balanced-budget rule</a>, <a href="https://publications.waset.org/abstracts/search?q=equlibirium%20%28in%29determinacy" title=" equlibirium (in)determinacy"> equlibirium (in)determinacy</a>, <a href="https://publications.waset.org/abstracts/search?q=effective%20income%20tax%20rate" title=" effective income tax rate"> effective income tax rate</a> </p> <a href="https://publications.waset.org/abstracts/181651/tax-evasion-and-macroeconomic-instability" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/181651.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">63</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2625</span> Government of Ghana’s Budget: An Assessment of Its Compliance with Fundamental Budgeting Principles</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mohammed%20Sani%20Abdulai">Mohammed Sani Abdulai</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Public sector budgeting, all over the world, is underpinned by some universally accepted principles of sound budget management such as budget unity, universality, annuality, and a balanced budget. These traditional principles, though fundamental, had, in recent years, been augmented by the more modern principles of budgeting within fiscal objective, alignment with medium-term strategic plans as well as the observance of such related concepts as transparency, openness and accessibility. In this paper, we have endeavored to shed light, from literature and practice, on the meaning and purposes of such fundamental budgeting principles. We have also assessed the extent to which the Government of Ghana&rsquo;s budget complies with the four traditional principles of budget unity, universality, annuality, and a balanced budget and the three out of the ten modern principles of budgetary governance of Organisation for Economic Co-operation and Development (OECD). We did so by using a qualitative method of review and analysis of existing documents and the performance assessment reports on Ghana&rsquo;s Public Financial Management (PFM) measured using such frameworks as the Public Expenditure and Financial Accountability (PEFA), the Open Budget Survey (OBS) and its Index (OBI), the reports and action plans of Open Government Partnership (OGP) and the Global Initiative for Fiscal Transparency (GIFT). Other performance assessment reports that were relied on included, but not limited to, the Joint Evaluation Report of PFM in Ghana, 2001-2010, and the Joint Evaluation of Budget Support to Ghana, 2005-2015. We have, through this paper, brought to the fore the lessons that could be learned on how those budgetary principles undergird the Government of Ghana&rsquo;s budget formulation, execution, accounting, control, and oversight. These lessons include, but are not limited to, the need for both scholars and practitioners in the PFM space to be aware of the impact of those principles on public sector budgeting. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=annulaity" title="annulaity">annulaity</a>, <a href="https://publications.waset.org/abstracts/search?q=balanced%20budget" title=" balanced budget"> balanced budget</a>, <a href="https://publications.waset.org/abstracts/search?q=budget%20unity" title=" budget unity"> budget unity</a>, <a href="https://publications.waset.org/abstracts/search?q=budgetary%20principles" title=" budgetary principles"> budgetary principles</a>, <a href="https://publications.waset.org/abstracts/search?q=OECD%E2%80%99s%20principles%20on%20budgetary%20governance" title=" OECD’s principles on budgetary governance"> OECD’s principles on budgetary governance</a>, <a href="https://publications.waset.org/abstracts/search?q=open%20budget%20index" title=" open budget index"> open budget index</a>, <a href="https://publications.waset.org/abstracts/search?q=public%20expenditure%20and%20financial%20accountability" title=" public expenditure and financial accountability"> public expenditure and financial accountability</a>, <a href="https://publications.waset.org/abstracts/search?q=universality" title=" universality"> universality</a> </p> <a href="https://publications.waset.org/abstracts/130451/government-of-ghanas-budget-an-assessment-of-its-compliance-with-fundamental-budgeting-principles" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/130451.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">199</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2624</span> Reliability-Based Life-Cycle Cost Model for Engineering Systems</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Reza%20Lotfalian">Reza Lotfalian</a>, <a href="https://publications.waset.org/abstracts/search?q=Sudarshan%20Martins"> Sudarshan Martins</a>, <a href="https://publications.waset.org/abstracts/search?q=Peter%20Radziszewski"> Peter Radziszewski</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The effect of reliability on life-cycle cost, including initial and maintenance cost of a system is studied. The failure probability of a component is used to calculate the average maintenance cost during the operation cycle of the component. The standard deviation of the life-cycle cost is also calculated as an error measure for the average life-cycle cost. As a numerical example, the model is used to study the average life cycle cost of an electric motor. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=initial%20cost" title="initial cost">initial cost</a>, <a href="https://publications.waset.org/abstracts/search?q=life-cycle%20cost" title=" life-cycle cost"> life-cycle cost</a>, <a href="https://publications.waset.org/abstracts/search?q=maintenance%20cost" title=" maintenance cost"> maintenance cost</a>, <a href="https://publications.waset.org/abstracts/search?q=reliability" title=" reliability"> reliability</a> </p> <a href="https://publications.waset.org/abstracts/11947/reliability-based-life-cycle-cost-model-for-engineering-systems" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/11947.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">605</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2623</span> An Analysis of the Impact of Government Budget Deficits on Economic Performance. A Zimbabwean Perspective</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Tafadzwa%20Shumba">Tafadzwa Shumba</a>, <a href="https://publications.waset.org/abstracts/search?q=Rose%20C.%20Nyatondo"> Rose C. Nyatondo</a>, <a href="https://publications.waset.org/abstracts/search?q=Regret%20Sunge"> Regret Sunge</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This research analyses the impact of budget deficits on the economic performance of Zimbabwe. The study employs the autoregressive distributed lag (ARDL) confines testing method to co-integration and long-run estimation using time series data from 1980-2018. The Augmented Dick Fuller (ADF) and the Granger approach were used to testing for stationarity and causality among the factors. Co-integration test results affirm a long term association between GDP development rate and descriptive factors. Causality test results show a unidirectional connection between budget shortfall to GDP development and bi-directional causality amid debt and budget deficit. This study also found unidirectional causality from debt to GDP growth rate. ARDL estimates indicate a significantly positive long term and significantly negative short term impact of budget shortfall on GDP. This suggests that budget deficits have a short-run growth retarding effect and a long-run growth-inducing effect. The long-run results follow the Keynesian theory that posits that fiscal deficits result in an increase in GDP growth. Short-run outcomes follow the neoclassical theory. In light of these findings, the government is recommended to minimize financing of recurrent expenditure using a budget deficit. To achieve sustainable growth and development, the government needs to spend an absorbable budget deficit focusing on capital projects such as the development of human capital and infrastructure. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=ARDL" title="ARDL">ARDL</a>, <a href="https://publications.waset.org/abstracts/search?q=budget%20deficit" title=" budget deficit"> budget deficit</a>, <a href="https://publications.waset.org/abstracts/search?q=economic%20performance" title=" economic performance"> economic performance</a>, <a href="https://publications.waset.org/abstracts/search?q=long%20run" title=" long run"> long run</a> </p> <a href="https://publications.waset.org/abstracts/163393/an-analysis-of-the-impact-of-government-budget-deficits-on-economic-performance-a-zimbabwean-perspective" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/163393.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">97</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2622</span> Applying Different Working Fluids in a Combined Power and Ejector Refrigeration Cycle with Low Temperature Heat Sources </h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Samad%20Jafarmadar">Samad Jafarmadar</a>, <a href="https://publications.waset.org/abstracts/search?q=Amin%20Habibzadeh"> Amin Habibzadeh</a> </p> <p class="card-text"><strong>Abstract:</strong></p> A power and cooling cycle, which combines the organic Rankine cycle and the ejector refrigeration cycle supplied by waste heat energy sources, is discussed in this paper. 13 working fluids including wet, dry, and isentropic fluids are studied in order to find their performances on the combined cycle. Various operating conditions&rsquo; effects on the proposed cycle are examined by fixing power/refrigeration ratio. According to the results, dry and isentropic fluids have better performance compared with wet fluids. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=combined%20power%20and%20refrigeration%20cycle" title="combined power and refrigeration cycle">combined power and refrigeration cycle</a>, <a href="https://publications.waset.org/abstracts/search?q=low%20temperature%20heat%20sources" title=" low temperature heat sources"> low temperature heat sources</a>, <a href="https://publications.waset.org/abstracts/search?q=organic%20rankine%20cycle" title=" organic rankine cycle"> organic rankine cycle</a>, <a href="https://publications.waset.org/abstracts/search?q=working%20fluids" title=" working fluids"> working fluids</a> </p> <a href="https://publications.waset.org/abstracts/74101/applying-different-working-fluids-in-a-combined-power-and-ejector-refrigeration-cycle-with-low-temperature-heat-sources" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/74101.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">270</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2621</span> An Adaptive Opportunistic Transmission for Unlicensed Spectrum Sharing in Heterogeneous Networks</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Daehyoung%20Kim">Daehyoung Kim</a>, <a href="https://publications.waset.org/abstracts/search?q=Pervez%20Khan"> Pervez Khan</a>, <a href="https://publications.waset.org/abstracts/search?q=Hoon%20Kim"> Hoon Kim</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Efficient utilization of spectrum resources is a fundamental issue of wireless communications due to its scarcity. To improve the efficiency of spectrum utilization, the spectrum sharing for unlicensed bands is being regarded as one of key technologies in the next generation wireless networks. A number of schemes such as Listen-Before-Talk(LBT) and carrier sensor adaptive transmission (CSAT) have been suggested from this aspect, but more efficient sharing schemes are required for improving spectrum utilization efficiency. This work considers an opportunistic transmission approach and a dynamic Contention Window (CW) adjustment scheme for LTE-U users sharing the unlicensed spectrum with Wi-Fi, in order to enhance the overall system throughput. The decision criteria for the dynamic adjustment of CW are based on the collision evaluation, derived from the collision probability of the system. The overall performance can be improved due to the adaptive adjustment of the CW. Simulation results show that our proposed scheme outperforms the Distributed Coordination Function (DCF) mechanism of IEEE 802.11 MAC. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=spectrum%20sharing" title="spectrum sharing">spectrum sharing</a>, <a href="https://publications.waset.org/abstracts/search?q=adaptive%20opportunistic%20transmission" title=" adaptive opportunistic transmission"> adaptive opportunistic transmission</a>, <a href="https://publications.waset.org/abstracts/search?q=unlicensed%20bands" title=" unlicensed bands"> unlicensed bands</a>, <a href="https://publications.waset.org/abstracts/search?q=heterogeneous%20networks" title=" heterogeneous networks"> heterogeneous networks</a> </p> <a href="https://publications.waset.org/abstracts/51830/an-adaptive-opportunistic-transmission-for-unlicensed-spectrum-sharing-in-heterogeneous-networks" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/51830.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">350</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2620</span> Analysis of Casting Call Process in Thai Film Industry</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Panprae%20Bunyapukkna">Panprae Bunyapukkna</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The purpose of this research is to analyze the process that most of the Thai film industries commonly use in order to find the right cast to play the role. The result proved that most of the low-budget film productions find the cast by asking from the crew’s friends or friend of friend. Therefore, finding the cast in low-budget film productions normally has only few people shown up for the auditions and sometimes either none of them has acting knowledge or their appearances do not match the character. However, since most of the low-budget film productions do not have much ability to find members of the cast, thus some of them still will be selected. On the other hand, most of the high-budget film productions use modeling companies to find the cast for them. However, most of modeling agencies in Thailand seek and select their cast members from the cast’s appearances or talents rather than the knowledge of acting. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=casting%20for%20film" title="casting for film">casting for film</a>, <a href="https://publications.waset.org/abstracts/search?q=modeling%20business" title=" modeling business"> modeling business</a>, <a href="https://publications.waset.org/abstracts/search?q=acting" title=" acting"> acting</a>, <a href="https://publications.waset.org/abstracts/search?q=film" title=" film"> film</a>, <a href="https://publications.waset.org/abstracts/search?q=performing%20arts" title=" performing arts"> performing arts</a>, <a href="https://publications.waset.org/abstracts/search?q=film%20business" title=" film business"> film business</a> </p> <a href="https://publications.waset.org/abstracts/12956/analysis-of-casting-call-process-in-thai-film-industry" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/12956.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">424</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2619</span> The Role of the State Budget: An Evaluation of Public Expenditures and Taxes in Turkey</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Erdal%20Ero%C4%9Flu">Erdal Eroğlu</a>, <a href="https://publications.waset.org/abstracts/search?q=%C3%96zhan%20%C3%87etinkaya"> Özhan Çetinkaya</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The purpose of this paper is to show how state plays a regulatory role in the relations of distribution by analyzing tax and expenditure in Turkey. This paper has two main arguments. First, state intervenes in economic and social life via budget policies and steers the relations of distribution within the scope of the reproduction of the capital accumulation and legitimacy. Secondly, a great amount of public expenditure benefits capital owners while state gains its tax income mainly from low and middle income groups. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=distribution" title="distribution">distribution</a>, <a href="https://publications.waset.org/abstracts/search?q=public%20expenditure" title=" public expenditure"> public expenditure</a>, <a href="https://publications.waset.org/abstracts/search?q=state%20budget" title=" state budget"> state budget</a>, <a href="https://publications.waset.org/abstracts/search?q=taxes" title=" taxes"> taxes</a> </p> <a href="https://publications.waset.org/abstracts/35601/the-role-of-the-state-budget-an-evaluation-of-public-expenditures-and-taxes-in-turkey" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/35601.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">531</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2618</span> Analysis of the Result for the Accelerated Life Cycle Test of the Motor for Washing Machine by Using Acceleration Factor</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Youn-Sung%20Kim">Youn-Sung Kim</a>, <a href="https://publications.waset.org/abstracts/search?q=Jin-Ho%20Jo"> Jin-Ho Jo</a>, <a href="https://publications.waset.org/abstracts/search?q=Mi-Sung%20Kim"> Mi-Sung Kim</a>, <a href="https://publications.waset.org/abstracts/search?q=Jae-Kun%20Lee"> Jae-Kun Lee</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Accelerated life cycle test is applied to various products or components in order to reduce the time of life cycle test in industry. It must be considered for many test conditions according to the product characteristics for the test and the selection of acceleration parameter is especially very important. We have carried out the general life cycle test and the accelerated life cycle test by applying the acceleration factor (AF) considering the characteristics of brushless DC (BLDC) motor for washing machine. The final purpose of this study is to verify the validity by analyzing the results of the general life cycle test and the accelerated life cycle test. It will make it possible to reduce the life test time through the reasonable accelerated life cycle test. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accelerated%20life%20cycle%20test" title="accelerated life cycle test">accelerated life cycle test</a>, <a href="https://publications.waset.org/abstracts/search?q=reliability%20test" title=" reliability test"> reliability test</a>, <a href="https://publications.waset.org/abstracts/search?q=motor%20for%20washing%20machine" title=" motor for washing machine"> motor for washing machine</a>, <a href="https://publications.waset.org/abstracts/search?q=brushless%20dc%20motor%20test" title=" brushless dc motor test"> brushless dc motor test</a> </p> <a href="https://publications.waset.org/abstracts/68978/analysis-of-the-result-for-the-accelerated-life-cycle-test-of-the-motor-for-washing-machine-by-using-acceleration-factor" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/68978.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">611</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2617</span> Twin Deficits Hypothesis: The Case of Turkey</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mehmet%20Mucuk">Mehmet Mucuk</a>, <a href="https://publications.waset.org/abstracts/search?q=Ay%C5%9Fen%20Edirneligil"> Ayşen Edirneligil</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Budget and current account deficits are main problems for all countries. There are different approaches about the relationship between budget deficit and current account deficit. While Keynesian view accepts that there is a casual link between these variables, Ricardian equivalence hypothesis rejects it. The aim of this study is to analyze the validity of Keynesian view for Turkish Economy using VAR analysis with the monthly data in the period of 2006-2014. In this context, it will be used Johansen Cointegration Test, Impulse-Response Function and Variance Decomposition Tests. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=budget%20deficit" title="budget deficit">budget deficit</a>, <a href="https://publications.waset.org/abstracts/search?q=current%20account%20deficit" title=" current account deficit"> current account deficit</a>, <a href="https://publications.waset.org/abstracts/search?q=Turkish%20economy" title=" Turkish economy"> Turkish economy</a>, <a href="https://publications.waset.org/abstracts/search?q=twin%20deficits" title=" twin deficits "> twin deficits </a> </p> <a href="https://publications.waset.org/abstracts/29391/twin-deficits-hypothesis-the-case-of-turkey" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/29391.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">425</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2616</span> Management of Therapeutic Anticancer at Oran Teaching Hospital, Algeria</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=S.%20Boulenouar">S. Boulenouar</a>, <a href="https://publications.waset.org/abstracts/search?q=M.%20Sefir"> M. Sefir</a>, <a href="https://publications.waset.org/abstracts/search?q=M.%20Benahmed"> M. Benahmed</a> </p> <p class="card-text"><strong>Abstract:</strong></p> All facilities need medication and other pharmaceuticals for their operation. Management and supply is therefore to provide the different services of the facility goods and services in required quantity and quality. The permanent availability of drugs in the facilities is very difficult because most face many difficulties at the inventory management and drug supplies. Therefore, it is necessary for each health facility to know the causes for the malfunction of its management system to cope with them. It is in this context that we have undertaken to conduct this study to know the causes which should be taken into consideration by the concerned authorities to carry out their mission, which is to provide quality health care for the population. In terms of financial resources, the budget for medicines represents a significant part of the budget of the pharmacy. Our study shows that the share of the hospital budget reserved for the drugs procurement represent on average 70% of the budget of the pharmacy. The results show a state of lack of anticancer drugs at Oran teaching hospital. The analysis of the management process allowed us to know the level that the problem of stock-outs of anti-cancer drugs is at. Suggestions were made to that effect to improve the availability for these products and to respond better to the needs of patients. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=anticancer%20drugs" title="anticancer drugs">anticancer drugs</a>, <a href="https://publications.waset.org/abstracts/search?q=health%20care%20facility" title=" health care facility"> health care facility</a>, <a href="https://publications.waset.org/abstracts/search?q=budget" title=" budget"> budget</a>, <a href="https://publications.waset.org/abstracts/search?q=hospital%20pharmacist" title=" hospital pharmacist"> hospital pharmacist</a>, <a href="https://publications.waset.org/abstracts/search?q=hospital%20service" title=" hospital service"> hospital service</a> </p> <a href="https://publications.waset.org/abstracts/38506/management-of-therapeutic-anticancer-at-oran-teaching-hospital-algeria" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/38506.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">446</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2615</span> Land Cover Classification System for the Estimation of Carbon Storage in Terrestrial Ecosystems</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Lei%20Zhang">Lei Zhang</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The carbon cycle greatly influences global change, and the land cover changes contribute to the status and rate of the carbon budget in ecosystems. This paper proposes a land cover classification system for mapping land cover, the national ecological environment assessment, and estimating carbon storage in ecosystems. The classification system consists of basic land cover classes at levels Ⅰ and Ⅱ and auxiliary features at level III. The basic 38 classes characterizing land cover features are derived from 19 criteria referring to composition, structure, pattern, phenology, etc. The basic classes reflect the status of carbon storage in ecosystems. The auxiliary classes at level III complement the attributes of higher levels by 9 criteria. The 5 environmental criteria of temperature, moisture, landform, aspect and slope mainly reflect the potential and intensity of carbon storage in ecosystems. The disturbance of vegetation succession caused by land use type influences the vegetation carbon budget. The other 3 vegetation cover criteria, growth period, and species characteristics further refine the vegetation types. The hierarchical structure of the land cover map (the classes of levels Ⅰ and Ⅱ) is independent of the products of level III, which is helpful for land cover product management and applications. The classification system has been adopted in the Chinese national land cover database for the carbon budget in ecosystems at a 30 m scale. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=classification%20system" title="classification system">classification system</a>, <a href="https://publications.waset.org/abstracts/search?q=land%20cover" title=" land cover"> land cover</a>, <a href="https://publications.waset.org/abstracts/search?q=ecosystem" title=" ecosystem"> ecosystem</a>, <a href="https://publications.waset.org/abstracts/search?q=carbon%20storage" title=" carbon storage"> carbon storage</a>, <a href="https://publications.waset.org/abstracts/search?q=object%20based" title=" object based"> object based</a> </p> <a href="https://publications.waset.org/abstracts/182404/land-cover-classification-system-for-the-estimation-of-carbon-storage-in-terrestrial-ecosystems" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/182404.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">70</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2614</span> Energy Budget Equation of Superfluid HVBK Model: LES Simulation</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=M.%20Bakhtaoui">M. Bakhtaoui</a>, <a href="https://publications.waset.org/abstracts/search?q=L.%20Merahi"> L. Merahi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The reliability of the filtered HVBK model is now investigated via some large eddy simulations of freely decaying isotropic superfluid turbulence. For homogeneous turbulence at very high Reynolds numbers, comparison of the terms in the spectral kinetic energy budget equation indicates, in the energy-containing range, that the production and energy transfer effects become significant except for dissipation. In the inertial range, where the two fluids are perfectly locked, the mutual friction maybe neglected with respect to other terms. Also the LES results for the other terms of the energy balance are presented. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=superfluid%20turbulence" title="superfluid turbulence">superfluid turbulence</a>, <a href="https://publications.waset.org/abstracts/search?q=HVBK" title=" HVBK"> HVBK</a>, <a href="https://publications.waset.org/abstracts/search?q=energy%20budget" title=" energy budget"> energy budget</a>, <a href="https://publications.waset.org/abstracts/search?q=Large%20Eddy%20Simulation" title=" Large Eddy Simulation"> Large Eddy Simulation</a> </p> <a href="https://publications.waset.org/abstracts/15607/energy-budget-equation-of-superfluid-hvbk-model-les-simulation" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/15607.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">374</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2613</span> A Further Study on the 4-Ordered Property of Some Chordal Ring Networks</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Shin-Shin%20Kao">Shin-Shin Kao</a>, <a href="https://publications.waset.org/abstracts/search?q=Hsiu-Chunj%20Pan"> Hsiu-Chunj Pan</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Given a graph G. A cycle of G is a sequence of vertices of G such that the first and the last vertices are the same. A hamiltonian cycle of G is a cycle containing all vertices of G. The graph G is k-ordered (resp. k-ordered hamiltonian) if for any sequence of k distinct vertices of G, there exists a cycle (resp. hamiltonian cycle) in G containing these k vertices in the specified order. Obviously, any cycle in a graph is 1-ordered, 2-ordered and 3-ordered. Thus the study of any graph being k-ordered (resp. k-ordered hamiltonian) always starts with k = 4. Most studies about this topic work on graphs with no real applications. To our knowledge, the chordal ring families were the first one utilized as the underlying topology in interconnection networks and shown to be 4-ordered [1]. Furthermore, based on computer experimental results in [1], it was conjectured that some of them are 4-ordered hamiltonian. In this paper, we intend to give some possible directions in proving the conjecture. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Hamiltonian%20cycle" title="Hamiltonian cycle">Hamiltonian cycle</a>, <a href="https://publications.waset.org/abstracts/search?q=4-ordered" title=" 4-ordered"> 4-ordered</a>, <a href="https://publications.waset.org/abstracts/search?q=Chordal%20rings" title=" Chordal rings"> Chordal rings</a>, <a href="https://publications.waset.org/abstracts/search?q=3-regular" title=" 3-regular"> 3-regular</a> </p> <a href="https://publications.waset.org/abstracts/13946/a-further-study-on-the-4-ordered-property-of-some-chordal-ring-networks" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/13946.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">434</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2612</span> Evolutionary Analysis of Green Credit Regulation on Greenwashing Behavior in Dual-Layer Network</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Bo-wen%20Zhu">Bo-wen Zhu</a>, <a href="https://publications.waset.org/abstracts/search?q=Bin%20Wu"> Bin Wu</a>, <a href="https://publications.waset.org/abstracts/search?q=Feng%20Chen"> Feng Chen</a> </p> <p class="card-text"><strong>Abstract:</strong></p> It has become a common measure among governments to support green development of enterprises through Green Credit policies. In China, the Central Bank of China and other authorities even put forward corresponding assessment requirements for proportion of green credit in commercial banks. Policy changes might raise concerns about commercial banks turning a blind eye to greenwashing behavior by enterprises. The lack of effective regulation may lead to a diffusion of such behavior, and eventually result in the phenomenon of “bad money driving out good money”, which could dampen the incentive effect of Green Credit policies. This paper employs a complex network model based on an evolutionary game analysis framework involving enterprises, banks, and regulatory authorities to investigate inhibitory effect of the Green Credit regulation on enterprises’ greenwashing behavior, banks’ opportunistic and collusive behaviors. The findings are as follows: (1) Banking opportunism rises with Green Credit evaluation criteria and requirements for the proportion of credit balance. Restrictive regulation against violating banks is necessary as there is an increasing trend of banks adopting opportunistic strategy. (2) Raising penalties and probability of regulatory inspections can effectively suppress banks’ opportunistic behavior, however, it cannot entirely eradicate the opportunistic behavior on the bank side. (3) Although maintaining a certain inspection probability can inhibit enterprises from adopting greenwashing behavior, enterprises choose a catering production strategy instead. (4) One-time rewards from local government have limited effects on the equilibrium state and diffusion trend of bank regulatory decision-making. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=green%20credit" title="green credit">green credit</a>, <a href="https://publications.waset.org/abstracts/search?q=greenwashing%20behavior" title=" greenwashing behavior"> greenwashing behavior</a>, <a href="https://publications.waset.org/abstracts/search?q=regulation" title=" regulation"> regulation</a>, <a href="https://publications.waset.org/abstracts/search?q=diffusion%20effect" title=" diffusion effect"> diffusion effect</a> </p> <a href="https://publications.waset.org/abstracts/190120/evolutionary-analysis-of-green-credit-regulation-on-greenwashing-behavior-in-dual-layer-network" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/190120.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">24</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2611</span> The Effect of Catastrophic Losses on Insurance Cycle: Case of Croatia</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Drago%20Jakov%C4%8Devi%C4%87">Drago Jakovčević</a>, <a href="https://publications.waset.org/abstracts/search?q=Maja%20Mihelja%20%C5%BDaja"> Maja Mihelja Žaja</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper provides an analysis of the insurance cycle in the Republic of Croatia and whether they are affected by catastrophic losses on a global level. In general, it is considered that insurance cycles are particularly pronounced in periods of financial crisis, but are also affected by the growing number of catastrophic losses. They cause the change of insurance cycle and premium growth and intensification and narrowing of the coverage conditions, so these variables move in the same direction and these phenomena point to a new cycle. The main goal of this paper is to determine the existence of insurance cycle in the Republic of Croatia and investigate whether catastrophic losses have an influence on insurance cycles. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=catastrophic%20loss" title="catastrophic loss">catastrophic loss</a>, <a href="https://publications.waset.org/abstracts/search?q=insurance%20cycle" title=" insurance cycle"> insurance cycle</a>, <a href="https://publications.waset.org/abstracts/search?q=premium" title=" premium"> premium</a>, <a href="https://publications.waset.org/abstracts/search?q=Republic%20of%20Croatia" title=" Republic of Croatia"> Republic of Croatia</a> </p> <a href="https://publications.waset.org/abstracts/7784/the-effect-of-catastrophic-losses-on-insurance-cycle-case-of-croatia" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/7784.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">353</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2610</span> Improving the Budget Distribution Procedure to Ensure Smooth and Efficient Public Service Delivery</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Rizwana%20Tabassum">Rizwana Tabassum</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Introductive Statement: Delay in budget releases is often cited as one of the biggest bottlenecks to smooth and efficient service delivery. While budget release from the ministry of finance to the line ministries has been expedited by simplifying the procedure, budget distribution within the line ministries remains one of the major causes of slow budget utilization. While the budget preparation is a bottom-up process where all DDOs submit their proposals to their controlling officers (such as Upazila Civil Surgeon sends it to Director General Health), who consolidate the budget proposals in iBAS++ budget preparation module, the approved budget is not disaggregated by all DDOs. Instead, it is left to the discretion of the controlling officers to distribute the approved budget to their sub-ordinate offices over the course of the year. Though there are some need-based criteria/formulae to distribute the approved budget among DDOs in some sectors, there is little evidence that these criteria are actually used. This means that majority of the DDOs don’t know their yearly allocations upfront to enable yearly planning of activities and expenditures. This delays the implementation of critical activities and the payment to the suppliers of goods and services and sometimes leads to undocumented arrears to suppliers for essential goods/services. In addition, social sector budgets are fragmented because of the vertical programs and externally financed interventions that pose several management challenges at the level of the budget holders and frontline service providers. Slow procurement processes further delay the provision of necessary goods and services. For example, it takes an average of 15–18 months for drugs to reach the Upazila Health Complex and below, while it should not take more than 9 months in procuring and distributing these. Aim of the Study: This paper aims to investigate the budget distribution practices of an emerging economy, Bangladesh. The paper identifies challenges of timely distribution and ways to deal with problems as well. Methodology: The study draws conclusions on the basis of document analysis which is a branch of the qualitative research method. Major Findings: Upon approval of the National Budget, the Ministry of Finance is required to distribute the budget to budget holders at the department level; however, budget is distributed to drawing and disbursing officers much later. Conclusions: Timely and predictable budget releases assist completion of development schemes on time and on budget, with sufficient recurrent resources for effective operation. ADP implementation is usually very low at the beginning of the fiscal year and expedited dramatically during the last few months, leading to inefficient use of resources. The timely budget release will resolve this issue and deliver economic benefits faster, better, and more reliably. This will also give the project directors/DDOs the freedom to think and plan the budget execution in a predictable manner, thereby ensuring value for money by reducing time overrun and expediting the completion of capital investments, and improving infrastructure utilization through timely payment of recurrent costs. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=budget%20distribution" title="budget distribution">budget distribution</a>, <a href="https://publications.waset.org/abstracts/search?q=challenges" title=" challenges"> challenges</a>, <a href="https://publications.waset.org/abstracts/search?q=digitization" title=" digitization"> digitization</a>, <a href="https://publications.waset.org/abstracts/search?q=emerging%20economy" title=" emerging economy"> emerging economy</a>, <a href="https://publications.waset.org/abstracts/search?q=service%20delivery" title=" service delivery"> service delivery</a> </p> <a href="https://publications.waset.org/abstracts/143510/improving-the-budget-distribution-procedure-to-ensure-smooth-and-efficient-public-service-delivery" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/143510.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">80</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2609</span> Cascaded Transcritical/Supercritical CO2 Cycles and Organic Rankine Cycles to Recover Low-Temperature Waste Heat and LNG Cold Energy Simultaneously</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Haoshui%20Yu">Haoshui Yu</a>, <a href="https://publications.waset.org/abstracts/search?q=Donghoi%20Kim"> Donghoi Kim</a>, <a href="https://publications.waset.org/abstracts/search?q=Truls%20Gundersen"> Truls Gundersen</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Low-temperature waste heat is abundant in the process industries, and large amounts of Liquefied Natural Gas (LNG) cold energy are discarded without being recovered properly in LNG terminals. Power generation is an effective way to utilize low-temperature waste heat and LNG cold energy simultaneously. Organic Rankine Cycles (ORCs) and CO<sub>2</sub> power cycles are promising technologies to convert low-temperature waste heat and LNG cold energy into electricity. If waste heat and LNG cold energy are utilized simultaneously in one system, the performance may outperform separate systems utilizing low-temperature waste heat and LNG cold energy, respectively. Low-temperature waste heat acts as the heat source and LNG regasification acts as the heat sink in the combined system. Due to the large temperature difference between the heat source and the heat sink, cascaded power cycle configurations are proposed in this paper. Cascaded power cycles can improve the energy efficiency of the system considerably. The cycle operating at a higher temperature to recover waste heat is called top cycle and the cycle operating at a lower temperature to utilize LNG cold energy is called bottom cycle in this study. The top cycle condensation heat is used as the heat source in the bottom cycle. The top cycle can be an ORC, transcritical CO<sub>2</sub> (tCO<sub>2</sub>) cycle or supercritical CO<sub>2</sub> (sCO<sub>2</sub>) cycle, while the bottom cycle only can be an ORC due to the low-temperature range of the bottom cycle. However, the thermodynamic path of the tCO<sub>2</sub> cycle and sCO<sub>2</sub> cycle are different from that of an ORC. The tCO<sub>2</sub> cycle and the sCO<sub>2</sub> cycle perform better than an ORC for sensible waste heat recovery due to a better temperature match with the waste heat source. Different combinations of the tCO<sub>2</sub> cycle, sCO<sub>2</sub> cycle and ORC are compared to screen the best configurations of the cascaded power cycles. The influence of the working fluid and the operating conditions are also investigated in this study. Each configuration is modeled and optimized in Aspen HYSYS. The results show that cascaded tCO<sub>2</sub>/ORC performs better compared with cascaded ORC/ORC and cascaded sCO<sub>2</sub>/ORC for the case study. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=LNG%20cold%20energy" title="LNG cold energy">LNG cold energy</a>, <a href="https://publications.waset.org/abstracts/search?q=low-temperature%20waste%20heat" title=" low-temperature waste heat"> low-temperature waste heat</a>, <a href="https://publications.waset.org/abstracts/search?q=organic%20Rankine%20cycle" title=" organic Rankine cycle"> organic Rankine cycle</a>, <a href="https://publications.waset.org/abstracts/search?q=supercritical%20CO%E2%82%82%20cycle" title=" supercritical CO₂ cycle"> supercritical CO₂ cycle</a>, <a href="https://publications.waset.org/abstracts/search?q=transcritical%20CO%E2%82%82%20cycle" title=" transcritical CO₂ cycle"> transcritical CO₂ cycle</a> </p> <a href="https://publications.waset.org/abstracts/86899/cascaded-transcriticalsupercritical-co2-cycles-and-organic-rankine-cycles-to-recover-low-temperature-waste-heat-and-lng-cold-energy-simultaneously" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/86899.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">260</span> </span> </div> </div> <ul class="pagination"> <li class="page-item disabled"><span class="page-link">&lsaquo;</span></li> <li class="page-item active"><span class="page-link">1</span></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=opportunistic%20budget%20cycle&amp;page=2">2</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=opportunistic%20budget%20cycle&amp;page=3">3</a></li> <li class="page-item"><a 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