Social and Behavioral Sciences Commons^™

Decentralization And Centralization In Sociocratic Organizations—Dynamics, Combinations, And Hybrid Solutions, Ted Rau, Phd

Journal of Nonprofit Innovation

The article discusses the interplay between decentralized and centralized aspects of governance in the context of decentralized self-governance and shares learnings from Sociocracy For All’s (SoFA) experience, including that decentralization is an active process that requires preparation, budget, strategy, and information can act as centralizing forces, and decentralization requires different ways of thinking about responsibility and leadership. SoFA is a young membership organization founded in 2016 promoting sociocracy, a governance system with consent-based decision-making in small groups, in nonprofits and other organizations.

Leadership Through Budgeting: Controlling Taxes And Increasing Services, Tony Sims

Certified Public Manager® Applied Research

Local budgets are the key responsibility of elected and appointed leaders, as are ultimate control over how tax dollars are allocated, and which services are provided to the citizens. Nowhere else is leadership more important than during budget preparation. However, local budgeting is typically more an annual event than an ongoing efficient and effective process. By implementing a budgeting process and preparing a budget in accordance with the criteria required by the Government Finance Officers Association’s (GFOA) Distinguished Budget Presentation Award Program and earning the award, local governments can create more efficient and effective operations, improve public trust, and have …

American Rescue Plan Act (Arpa): City And County Budget Allocations In The Mountain West, Katie M. Gilbertson, Caitlin J. Saladino, William E. Brown Jr.

Economic Development & Workforce

This fact sheet details how city and county governments within the Mountain West states of Arizona, Colorado, Nevada, New Mexico, and Utah allocated funds from the State and Local Fiscal Recovery Fund (SLFRF) portion of the American Rescue Plan Act (ARPA). Brookings Metro in partnership with the National League of Cities and the National Association of Counties created the “Local Government ARPA Investment Tracker” to display how communities across the country allocate this financial resource. This interactive site allows budget information from cities and counties to be added as such decisions are made.

Break Even Analysis: A Tool For Budget Planning (Revised), Roger A. Lohmann

Faculty & Staff Scholarship

Applications of the tools of modern business and public management to human service administrative problems has become increasingly sophisticated. In this article, the author presents Break-Even Analysis (BEA) as one such management tool useful for financial planning in nonprofit and public human services organizations, particularly those with multiple sources of funding. The original article, published in 1976, was the first-ever presentation on this topic in human services, and the core of the author's 1980 first-ever book on financial management in nonprofit human services. In this revision of the original article, Break-Even Analysis is presented as a compact, easily administered “early …

Imperative Of Fiscal Discipline In Sustaining Economic Growth, Uche Uwaleke

Bullion

The Nigerian economy technically exited a recession since the second half of 2017 but the growth in GDP has remained weak and fragile. The concept of fiscal discipline can be viewed from three perspectives. The first is by public finance theorist, Richard Musgrave, Another view by John Mikesell (cited in Musgrave and Musgrave, 1989), The third usage by Axelrod extends the coverage of fiscal discipline to legislators. This paper examines why fiscal discipline is essential for Nigeria, experiences of peer countries and imperatives of fiscal discipline for sustaining economic growth

Comparative Study: Reducing Cost To Manage Accessibility With Existing Data, Claire Chu, Bill Kerneckel, Eric C. Larson, Nathan Mowat, Christopher Woodard

SMU Data Science Review

“Project Sidewalk” is an existing research effort that focuses on mapping accessibility issues for handicapped persons to efficiently plan wheelchair and mobile scooter friendly routes around Washington D.C. As supporters of this project, we utilized the data “Project Sidewalk” collected and used it to confirm predictions about where problem sidewalks exist based on real estate and crime data. We present a study that identifies correlations found between accessibility data and crime and housing statistics in the Washington D.C. metropolitan area. We identify the key reasons for increased accessibility and the issues with the current infrastructure management system. After a thorough …

Certain But Stable? A Diachronic Analysis Of Taxation In Ireland From 1970-2015, Ewan Alexander Macdonald, John Hogan, Brendan O'Rourke

Other

Certain but stable? A diachronic analysis of taxation in Ireland from 1970-2015

This paper explores the discursive development of taxation within budget speeches in Ireland from 1970 to 2015 by means of a corpus-assisted discourse analysis. We ask the following questions; how have discourses of taxation developed diachronically and what are the similarities and differences in the observable discourses? In answering these questions, this paper makes use of corpus linguistics, a methodological approach which utilises computational analysis of large bodies of text to draw statistically significant conclusions about word usage. It is expected, though not taken a priori, that …

Taxation For Whom?:A Diachronic Analysis Of Taxation In Ireland And The United Kingdom From 1970-2015., Ewan Macdonald, John Hogan, Brendan O'Rourke

Other

This paper explores the discursive development of taxation within budget speeches in two countries, the Republic of Ireland and the United Kingdom, from 1970 to 2015 by means of a corpus-assisted discourse analysis. We ask the following questions; how have discourses of taxation developed diachronically in both countries, what are the similarities and differences in the observable discourses across both countries, and for whom and how are these discourses legitimised? In answering these questions, this paper makes use of Corpus linguistics, a methodological approach which utilises computational analysis of large bodies of text to draw statistically significant conclusions about the …

The Determinants Of Traffic Citation Revenues On Florida's Clerks Of Court And Comptrollers, Corey A. Hamilton

Walden Dissertations and Doctoral Studies

In the wake of budgetary restraints, many local government organizations are examining existing sources of revenue to exhaust available streams without increasing constituents' financial burden. Some of these revenue streams include nontraditional sources, such as traffic citations, yet little research has explored the implications of revenue generated from fines from traffic citations. Using the theory of resource dependence as the foundation, the purpose of this study was to explore the relationship between the estimated population of the county, the unemployment rate of the county, and the personal income per capita against the number of traffic citations issued and the Florida …

International City/County Management Association 1999 Revenue Estimation Survey Revisited, Benjamin Bond

UNLV Theses, Dissertations, Professional Papers, and Capstones

In 1899 the National Municipal League declared that it was the duty of the Mayor to submit to the Council the annual budget of current expenses of the city, for almost as long, the budgeting process has been researched (Hou, 2006). Researching budgets is important and needed but comparatively little attention has been paid to revenue forecasts or to those responsible for the generation of revenue forecasts. Professional public administrators responsible for generating revenue forecasts have largely been overlooked in research. Judging by the lack of scholarly material available in academic journals, it appears the political process in which budget …

Offensive Cyber: Superiority Or Stuck In Legal Hurdles?, Jan Kallberg

Jan Kallberg

In recent years, offensive cyber operations have attracted significant interest from the non-Defense Department academic legal community, prompting numerous articles seeking to create a legal theory for cyber conflicts. Naturally, cyber operations should be used in an ethical way, but the hurdles generated by the legal community are staggering. At a time when the United States has already lost an estimated $4 trillion in intellectual property as a result of foreign cyber espionage, not to mention the loss of military advantage, focusing on what the United States cannot do in cyberspace only hinders efforts to defend the country from future …

The American University: Dilemmas And Directions, Ronald G. Ehrenberg

Ronald G. Ehrenberg

[Excerpt] American research universities clearly are national treasures. Over the past decade, however, these institutions have increasingly come under attack for a wide variety of alleged sins. Further, their economic bases are increasingly being eroded because of budget problems at federal and state levels, coupled with increased demand for resources to meet competing social needs, such as health care. Thus, although American universities are national treasures, many fear they are entering a period of decline and may well prove to be an endangered species. Why are research universities being attacked, and why are their supporters in both the private and …

A Brief Guide To The Aaup Salary Data, Ronald G. Ehrenberg

Ronald G. Ehrenberg

[Excerpt] The AAUP data not only document faculty salary levels, but may also play a role in determining future levels. They represent average data for all full-time faculty members at the university, excluding faculty in medical colleges and health sciences. Thus, they can not be used to compare salaries within a discipline across institutions. They have long been used, however, by faculty on budget or finance committees to inform discussions with central administrators regarding the parameters of the next year’s budget (e.g. tuition increases, faculty salary increases, and endowment payout rates). Often, the faculty and administration will agree on a …

The Return Of Dr. Strangelove, Jan Kallberg, Adam Lowther

Jan Kallberg

With the prospect of sequestration looming, the United States may find itself increasingly rely ing on nuclear and cy ber deterrence as an affordable means of guaranteeing national sovereignty and preventing major conflict between the U.S. and potential adversaries in the Asia-Pacific. While earlier defense planning and acquisition were based on economic conditions that no longer ex ist, Congress’s options to balance the budget by cutting defense spending are politically palatable because far fewer American are “defense v oters” relative to “social welfare voters,” according to a number of recent public opinion surveys. The simple fact is China’s rise has …

An Empirical Examination Of University Intercollegiate Athletic Expenditures, Jeffrey L. Stinson, Adam Marquardt, Joshua Chandley

All Faculty Scholarship for the College of Business

To date, little empirical work has examined the institutional returns associated with athletic program investments. While intangible brand effects are commonly cited, such as athletics serving as the perceptual “front porch” of the institution, direct examination of the effects of athletic programs has often been narrow in scope. Within this study, we assess the contributions of investment in athletics as compared to other areas of institutional investment, on important institutional outcomes. Data for the study was collected from two datasets, the Integrated Postsecondary Education Data System (IPEDS) and the Equity in Athletics dataset. Fixed effects models for NCAA Football Bowl …

Impact Of The Economic Downturn On Local Governments In South Carolina, William Tomes

Georgia Journal of Public Policy

Across the country local government revenues have decreased while operating costs such as fuel, materials, equipment, and health insurance costs have significantly increased. In addition to reduced revenues, interest earnings for city and county government investments are low. These factors combined have created a difficult financial arena in which local governments must operate. While economists are reporting signs of economic recovery, many city and county budgets are just now feeling the full brunt of the economic downturn that began in 2008. On a daily basis, news media nationwide report local governments addressing budget deficits by cutting services, eliminating positions, or …

Ua4/1 Acadmic Budgets & Administration - Reports, Wku Archives

WKU Archives Collection Inventories

Reports created by the office of Academic Budgets & Administration and its reporting offices:

• Academic Budgets
• Manager of Academic Resources
• PIE Grants Coordinator

Includes operating budgets and salary reports.

Portable Bank Account, Vijaya Krushna Varma Mr

VIJAYA KRUSHNA VARMA Mr

Varma suggests radical bank reforms to usher in fully liberalized and transparent economic system. The time has come to radically reform banking sector to the ultimate level where there will be no NPAs, unemployment, black money, fake currency, economic recession and corruption. The government should liberalise the banking sector to establish a bank branch at every village or colony having population of 2500 so that each bank shall handle approximately 2000 accounts. The main objectives of fully liberalised banking sector are as follows* To give every citizen above the age of 15 years a portable bank savings account with permanent …

Banking For All And For Everything, Vijaya Varma

VIJAYA KRUSHNA VARMA Mr

Varma suggests radical bank reforms to usher in fully liberalized and transparent economic system. The time has come to radically reform banking sector to the ultimate level where there will be no NPAs, unemployment, black money, fake currency, economic recession and corruption. Liberalise the banking sector to establish a bank branch at every village or colony having population of 2500 so that each bank shall handle approximately 2000 accounts. * To give every citizen above the age of 15 years a portable bank savings account with permanent account number from birth to death. This portable bank account can be shifted …

Portable Savings Account Module, Vijaya Krushna Varma Mr

VIJAYA KRUSHNA VARMA Mr

Portable savings account is an involuntary tax paying account. Citizens need not maintain separate account books for paying either Direct taxes or Indirect taxes. Citizens need not submit tax returns annually. There will be no expenditure cost for the government for collecting taxes.

Functional Programs For Money Changes In Banking System, Vijaya Krushna Varma Mr

VIJAYA KRUSHNA VARMA Mr

Varma developed new banking system for auto adjusted money supply without any external regulators.

Financial Management: Social Agency, Social Enterprise And Social Economy, Roger A. Lohmann, Nancy Lohmann

Faculty & Staff Scholarship

There has been a quiet revolution in financial management practice in social agencies in recent decades, symbolized by the transition from fund to enterprise accounting and increasing recognition of the ‘third sector’ of the social economy. The traditional voluntary agency model of donations has been joined by grants, performance contracts, ‘managed care’ and an array of other options, and traditional voluntary agency based and public agency practice now exist alongside corporate for profit service delivery and various forms of private practice. Social enterprise and entrepreneurship are a common theme in all this diversity, as social agencies must aggressively seek out …

Budget Deficit Financing And Its Macroeconomic Impact: The Case Of Lebanon, Charles Harvie, Ali Salman Saleh

Faculty of Commerce - Papers (Archive)

the objective of this paper is to explore, from a primarily theoretical perspective, the macreconomic implications arising from the Lebanese governments approach to dealing with its crippling budget deficits.

Financing The Budget Deficit And Its Impact On Lebanon's Economy, Charles Harvie, Ali Salman Saleh

Faculty of Commerce - Papers (Archive)

The objective of this paper is to explore, froma primarily theoretical perspective, the macroeconomic implications arising from the Lebanese governmnents approach to dealing with its budget deficit which as became one of the highest amongst Middle East countries.

Is A Reduction In Government Expenditure A Good Strategy To Reduce Budget Deficits?: A Case Study From The Middle East, Ali Salman Saleh, Charles Harvie

Faculty of Commerce - Papers (Archive)

This paper explores the macroeconomic implications arising from the Lebanese governments approach to dealing with its budget deficit, which has become one of the highest amongst in the Middle East.

Implications Of The Monetisation Of Civil Service Fringe Benefits On The 2004 Federal Government Budget, Ahmed Y. Mahmud

Bullion

Monetization is the conversion of benefits previously made available in kind to public officers into cash payment. This paper examines the monetization policy introduced in the 2004 Budget, the impact of monetization on the budget and the effect of monetization on beneficiaries. Finally, It must be realized however, that the cost of so me of the benefits that will no longer be provided by the government will have to be made good by the erstwhile beneficiaries. Also, the amounts being paid out for the monetized items are set at less than their market value. While such a measure would exert …

Fiscal Policy Thrust Of The 2004 Budget., Odoko F. O

Bullion

The budget is an important tool of economic management. Usually, it presents estimates of Government revenue and expenditure for a fiscal year. The objective of this paper is to provide an overview of the fiscal policy measures in the 2004 Budget. This paper contains the background to the budget, the policy thrust and the key parameters. It highlights the revenue and expenditure estimates and identifies the policy priorities and prospects. Finally, a good monetary policy is expected to achieve macro economic stability and a sound financial sector if effectively implemented and barring fiscal shocks. Overall, socio-political stability and fiscal discipline …

Monetary And Financial Sector Policies In The Year 2000 Budget Of The Fgn, M. O. Ojo

Bullion

The paper attempts to review the monetary and financial sector policies of CBN during the 2000 fiscal year. It also discussed the issues and problems of implementation of the policies. The paper observes that the Nigerian economy witnessed some anxious moments during the 1999 fiscal year. Severe Pressures built-up in the economy mainly because of the expansionary fiscal policy of the Federal Government during the first five months of the year. lf price of oil in the international market continue to rise above budget expectations and expenditure does not rise in tandem, finance is likely to constrain achievement of most …

Remarks On The Focus Of The Policy Seminar., Mike Kwanashie

Bullion

The remarked was delivered at a seminar on the implementation of Year 2000 budget.

Highlights Of The Year 2000 Federal Government Budget, Sarah O. Alade

Bullion

The paper attempts to give the highlights of the year 2000 Federal Government Budget, analysis of the budget, overall balance, composition of the budget expenditure as well as measuring the budget deficit.