Thesis (M.S.)--University of Wisconsin--Madison. / Typescript. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 81-83).

Thesis (Ph. D.)--University of Wisconsin--Madison, 1963. / Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 120-124).

Thesis (M.Soc.Sc.)--University of Hong Kong, 1989. / Also available in print.

The purpose of this study was twofold: (1) to determine whether there is a significant degree of association between the extent of use or specific application of budget-related planning and control policies and procedures and firm performance, and (2) to determine whether there is a significant degree of association between the extent of use or specific application of budget-related planning and control policies and procedures and selected firm characteristics. This report concludes that manufacturing firms, when classified by performance, size, degree of capital intensiveness or degree of decentralization of decision-making, do differ with respect to budget practices. The relationship between firm performance or degree of capital intensiveness and budget practices, though, is not as extensive as the relationship between a firm's size or degree of decentralization and its budget practices. It was recommended that field studies be conducted to determine (1) why high performance firms were not more frequent users of budget procedures considered to be valuable and (2) why certain budget procedures considered valuable were not more frequently used by all firms.

Subject of thesis is theoretical description of system of plans and budgets and it's comparisions with system of plans and budgets in Česká zbrojovka a.s., Uherský Brod. There is theoretical description of system in first part of my thesis. I will analyse this system according to basic questions then. These questions help me to evaluate current system of plans and budgeds in Česká zbrojovka a.s. I will try to recommend potential changes which can lead in improvement of efficiency of system in Česká zbrojovka a.s.

The majority of all Swedish companies are small companies. In most companies, a budget is established. How a large company is governed, unlike a small one, can vary greatly, where budget work also varies depending on the size of the business. The majority of the information available about the purpose, role and preparation of budgeting is based on what it looks like in larger companies. Thus, this study will explain what budget work looks like in smaller companies and what role it has for the business. In this study, seven different small companies were contacted where different types of leaders were interviewed about their budget work, as well as their thoughts about budgeting. The results show that budget work is fairly similar for most small businesses and that the budget may not be the best instrument for control, but that it is still drawn up. The conclusion of the work was that the budget work is done in most small companies, but that the budget is used as a planning tool rather than a management tool. We also came to the conclusion that the budget structure can vary depending on the organizational structure, but that the budget structure was generally fairly similar as it was based on forecasts and sentiment, and that the follow-up largely varied among the companies. Furthermore, the study found that smaller companies felt limited by budgets and limited their ability to be flexible in small companies uncertain environment. Lastly, small companies based many of their decisions on feeling and experience rather on than management tools which could be explained by smaller companies aim to be flexible, but also due to less specialised personnel and less focus on management system. / Majoriteten av svenska företag är småföretag och de flesta företag upprättar en budget. Stora företags styrning jämfört med mindre varierar. Även budgetarbetet varierar beroende på företagets storlek. Majoriteten av den information som finns tillgänglig om syftet, rollen och budgetarbetet baseras på hur den ser ut i större företag. Således kommer denna studie att förklara hur budgetarbetet ser ut i mindre företag och vilken roll det har för verksamheten. I denna studie kontaktades sju olika småföretag där olika typer av ledare intervjuades om deras budgetarbete, liksom deras tankar om budgetering. Resultaten visar att budgetarbetets syften är likvärdiga för de flesta småföretag och att budgeten kanske inte är det bästa instrumentet för kontroll, men att en budget fortfarande upprättas. Slutsatsen av arbetet var att budgetarbetet utförs i de flesta småföretag, men att budgeten används som ett planeringsverktyg snarare än ett styrningsverktyg. Vidare fann studien att budgetstrukturen kan variera beroende på organisationsstruktur men att den i allmänhet baserades på prognoser och känsla. Vidare kom vi även fram till att hanteringen av budget uppföljning till stor del varierade mellan företagen, dessutom fann studien att mindre företag kände sig begränsade av budgetar och begränsade deras förmåga att vara flexibla i småföretags osäkra miljö. Slutligen baserade småföretag många av sina beslut på känsla och erfarenhet snarare än på ledningsverktyg som kan förklaras av mindre företag som syftar till att vara flexibla, men också på grund av mindre specialiserad personal och mindre fokus på ledningssystem.

Digitized by Kansas Correctional Industries

Vad innebär begreppet lämplig barngruppsstorlek? Detta är något vi vill klargöra i denna undersökning. Rapportens syfte är att undersöka utifrån två perspektiv. Det första perspektivet handlar om bestämmelser från förskolechef, stat och kommun, det andra handlar om pedagogernas arbetssätt i praktiken. Frågeställningarna berör faktorer som påverkar besluten om en lämplig barngruppsstorlek i förskolan och även hur pedagogerna arbetar i verksamheten med barngruppsstorleken som utgångspunkt. Detta undersöks genom sex stycken kvalitativa intervjuer av både förskolechefer och pedagoger på två förskolor, genom att intervjua både förskolechefer och pedagoger kan resultatet få ett bredare resultat. Studiens resultat visar att budgeten har en stor inverkan på barngruppens storlek i förskolan och att pedagogerna arbetar med gruppindelning som arbetssätt, bland annat för att varje individ ska komma fram i den stora gruppen. Vi har kommit fram till att det finns flera sätt att hantera en stor barngrupp, inte enbart genom att sträva efter ett minskande av antal barn i gruppen på förskolan. Begreppet lämplig barngruppsstorlek är något som är ett oklart begrepp och det är flera faktorer som påverkar hur stor barngruppen upplevs.

The budgetary process has recently attracted far less attention than the Plan and with a few notable exceptions, students of politics have shown little interest in the budgetary process. In France the budget is still the preserve of a few experts in the Faculties of Law whose research, however, is chiefly concerned with the legal aspects of the process and pays little attention to its administrative and political implications. Some have also argued that with the development of a sophisticated planning machinery the budgetary process loses most of its previous importance as a process for the taking of crucial economic and political decisions. Although it is true that the existence of the Plan has far reaching and complex repercussions on the Government bugetary policy - some of which are mentioned in the thesis - it remains that in France the Plan is not a substitute for the budget. Indeed, from the point of view of the Government, the budget is still the main and in many cases the only channel for the enactment of policies both at the governmental and parliamentary levels. The Plan's objectives can be achieved only if the policies of the annual budgets are in accordance with them. Hence, when the budget is prepared and discussed participants are conscious that much is still at stake. The aim of the thesis is to describe the French budgetary process as it operates today: how economic and financial decisions are made in the framework of that process. Who intervenes, when and for what purposes? The budgetary process needs to be approached as an administrative and governmental decision making process rather than a purely legislative or accounting process. We do not neglect the latter aspects but we consider that, in France as in many other countries, budgeting is more concerned with the question of how to take the right economic and financial decisions than with the question as to whether public funds are spent according to appropriations. Hence, our approach differs from that of most French writers who start with the assumption - legally correct - that the budget is decided in Parliament and then conclude, comparing the IVth and the Vth Republics that Parliament has lese decision making power now than under the previous Republic. As a result, they neglect the administrative and governmental parts of the process and these are now, as in England, the crucial ones. We do not pretend to be in a position to unveil every decision in the administrative and governmental stages for this is largely an internal process. But, mainly because civil servants and parliamentarians have shown great understanding for our research, we hope to have been able to make some inway into it. In some cases we have had to rely on a limited amount of information and some iinterpretations may well appear as tentative, but as G. Devaux, a former Head of the Budget Division aad author of a revealing book on the French financial administration has remarked: "Je cours le risque d'être accusé d'interpréter l'histoire. Mais je crois que les erreurs historiques les plus lourdes sont commises par ceux qui se dérobent a toute tentative d'interprétation". Budgeting is a traditional function of the State. It has given rise to well entrenched rules and habits. The progressive evolution and transformation of the budgetary process as well ae the impact of the reforms of the Vth Republic can only be understood in their historical context. Budgeting takes place within a legal and constitutional framework, for unlike planning, the budgetary process is by tradition a formal process. For example, decisions must be taken within precise constitutional time limits and must be expressed by way of well defined words and figures. These rules are known to civil servants, parliamentarians, interest groups, etc. and their skillful use may put some participants in a better position to influence decisions. Moreover, some of these rules (annuality, equilibrium of the budget, etc.) are the object of much controversy and political discussion. Occasionally, we deal with some of these questions for they deepen an understanding not only of the budgetary process but also of French politics. The process itself consists in the annual exercise of drafting and voting the budget. It is therefore necessary to follow the budget through its various stages, from the first tentative projection to the final version as approved by Parliament, and to describe the nature and functions of the various bodies which intervene in the making of the budget, during its elaboration and vote. Many jurists and economists tend to forget that budgetary decisions are answers to central political questions -"who gets what and how". However, when the budget is prepared and discussed, participants in the process fight hard either to get the funds they need for the initiation and continuation of the policies they are interested in or, as in the case of the Ministry of Finance, to maintain their control over Government activities. To see how the process looks from the inside we have interviewed more than sixty participants in the budgetary process to discover their aims, attitudes and strategies - officers of spending ministries, staff of various Division in the Ministry of Finance (particularly in the Budget Division and cabinet of the Minister of Finance), officers of the Planning Commissariat, advisers in the offices of the Prime Minister and the President, parliamentary staff and parliamentarians. We have been allowed to consult files at the Division of the Budget, in the cabinet of the Minister of Finance, and even at the Elysée, as well as in the parliamentary committees. Some of this information is secret, but we have reproduced some confidential documents in the appendix. Finally, since bugeting is an annual process, there is something to be learned from a case study of one budget. The last chapter traces the administrative, governmental and parliamentary progress of the 1967 budget. It shows how the system works when a particular budget has to be prepared and voted aud illustrates several aspects of our earlier analysis. It also deals more fully with the parliamentary stage of the budgetary process. We hope therefore, for the first time in any language, to have shown how the French budgetary process actually works as an exercise in executive and administrative decision making, how the institutions of the Vth Republic really function in this central matter of Government and how it looks to those actively engaged in the process itself.

International Telemetering Conference Proceedings / October 21, 2002 / Town & Country Hotel and Conference Center, San Diego, California / A three dimension (3D) link analysis is performed considering multipath effects caused by a reflected signal and the difference angle between the antenna bore-sight and Line-Of-Sight (LOS). In addition, a direction of a receive antenna is determined for a receiver to get maximum signal strength in a telemetry situation. For a fixed receive antenna, the angle is determined to maximize the average Carrier to Noise Ratio (CNR) over the interested part of a trajectory. For a tracking antenna, the angle at every position is selected to give maximum CNR or to direct the boresight to the flying projectile.