The specific problem of this study was to develop a five-year budget for the San Joaquin Delta Community College District. The choice of a five-year budget was made by the administration after studying the advantages and disadvantages of. shorter and longer term budgets. A term of less than five years did not meet the objectives of the college for the building and educational programs. A ten-year budget would necessarily be less accurate, since the longer the projection, the more vague and theoretical it becomes. The purposes of this study were to: (1) review the literature pertaining to long-range budgeting, (2) examine the practices of long-range budgeting of other community college districts in California, (3) obtain data to be used in developing a long-range budget, (4) develop a continuing long-range budget for San Joaquin Delta·Community College District, and (5} make recommendations resulting from the study.

Following extensive research into mine health and safety fatalities by the Leon Commission in 1996, the Mining Qualifications Authority (MQA) was established as an organ of state. The study focuses on the relationship between strategic planning and budgeting and how well these concepts are implemented within the MQA. The study found that there is definite alignment between the budgeting and strategic planning processes of the MQA. The strategic planning process in the MQA is well-formulated through an annual strategic planning session. The strategy identified is that Board and Committee members with no financial management experience should attend the training course specifically developed by the University of South Africa (Unisa), namely “Roles of a board in the management of public entities” and the MQA should play a more central role in health and safety through the development of health and safety programmes aimed at reducing fatalities. / Thesis (M. Tech. (Public Management))

Previous research has shown that Taiwan's military spending is affected either by China's military buildup or the US's military pipeline. This study investigates whether it is also true an ongoing US-China relationship has dynamic effects. Three major findings are obtained from the statistical analyses. First and foremost, the level of US-China conflict has a contemporaneous positive effect on Taiwan's military spending. Second, the analyses also indicate that the volatility of US-China relations has negative effects on Taiwan's military spending. This finding suggests that instability in US-China relations will prompt Taiwan to decrease its military spending due to a higher amount of perceived security on the one hand, and Taiwan wants to avoid further provoking China on the other. Third, analyses indicate that an error correction model fares better than a simple budgetary incremental model in explaining the re-equilibrating effects of GNP growth on Taiwan's military spending. Overall, the results demonstrate the interplay of domestic and international constraints and may help to predict what will be the expected military spending when Taiwan's economy changes. I suggest that Taiwan's military spending is likely to be influenced by US-China relations as well as by foreign investment and domestic economic constraints as long as the United States policy toward the Taiwan problem remains unchanged.

The purpose of this dissertation is to study the planning and budgeting processes in Jordan to determine whether the findings of Caiden and Wildavsky about those processes in other poor countries generally are applicable to Jordan. An attempt is made to answer the research questions by comparing data from national plans, budgets, and expenditures during a fifteen-year period (1970-1984). In Jordan, as in other developing nations, the role of planning and budgeting is highly significant to the success of the country's hopes for development. This research tries to evaluate the role of planning and budgeting as policy instruments in the process of development in Jordan. The second focus of the dissertation concerns the possibilities and problems of assessing the impact of governmental policies on development. Specifically, an assessment is made to determine the impact of governmental expenditures on development as evidenced in Jordan s gross national product during the last fifteen years. The following questions are addressed in order to examine the impact of government action on economic development. First, what are the impact and significance of government expenditures, as a combined measure, on the gross national product in Jordan? Second, which governmental expenditure areas provide the greatest contribution to an increase in the Jordanian GNP? Data for Jordan are compared with Caiden and Wildavsky's assumptions about planning and budgeting in poor countries, and conclusions are drawn about how planning and budgeting have influenced economic and social development in Jordan.

Nesta tese, investigam-se os centros urbanos e o fenômeno da centralidade na atualidade, tendo Palmas, capital do Tocantins, como objeto empírico. Palmas foi estabelecida a partir de um plano urbanístico, de 1989, para uma população ainda inexistente. Seus preceitos de racionalidade projetual são transgredidos já em seus primeiros anos, quando adentra efetivamente na lógica capitalista de produção do espaço urbano, tendo a gestão pública como participante fundamental desse processo. Como decorrência, desencadeia o fenômeno da multicentralidade prematuramente. Seus centros urbanos surgem deflagrando as contradições sociais e estampam os conflitos de seu processo de urbanização. Enquanto seu centro principal evoca simbolicamente o poder e está alinhado aos interesses hegemônicos, seus subcentros populares revelam uma construção coletiva do espaço e ricas apropriações de seus espaços livres públicos, abrindo maiores possibilidades para a vivência urbana e contribuindo para a formação da cidadania. / This thesis investigates the urban centers and the phenomenon of centralities today, having Palmas, capital of Tocantins State, as the empirical object. Palmas was established, for a still non-existent population, from an urban plan of 1989. Its project rationality precepts are already transgressed in its early years, when it actually enters the capitalist logic of urban space production, and the public administration acts as a key participant in such process. As a result, it triggers the phenomenon of early multi centrality. Its urban centers arise triggering social contradictions, while exposing its urbanization process conflicts. While its main center symbolically evokes the power and is aligned to the hegemonic interests, its popular sub-centers reveal a collective construction of space and rich appropriations of its public open spaces, opening up greater possibilities for urban living and contributing to the formation of citizenship.

While John Keats never traveled to America and only wrote a handful of admittedly hostile lines about it in his poetry, American writers and readers have consistently regarded Keats as one of the greatest and most influential poets of the past two centuries. His critical reputation in America has been stable since the 1840s, enduring throughout changing tastes and movements, and his biography and work have been utilized in manifold appropriations by American poets and writers. I examine Keats’s attitude toward the United States—which was in conflict with the general feeling regarding the country by his fellow Romantic poets—and briefly review the American reception of Keats’s poetry in the late nineteenth and twentieth centuries before considering quintessential appropriations of Keats and the Keats biography in works by three American poets: Amy Clampitt, Stanley Plumly, and B.H. Fairchild.

<p><strong>Syfte:</strong> År 2005 infördes en ny lag, att företagen som gjorde avsättningar till periodiseringsfonder var tvungna att beskatta en schablonintäkt som erhölls från de gjorda avsättningarna. Problemet som uppsatsen berör är huruvida användandet av överavskrivningar hade förändrats efter att lagen tillkom för periodiseringsfonder jämfört med tidigare. Dessutom fokuserades det också på vilka konsekvenser obeskattade reserver har fått före och efter att lagen trädde i kraft. Syftet med examensarbetet är att kartlägga hur företagens vanor kring avskrivningar över plan förändrades efter införandet av schablonintäkten på periodiseringsfonder, och om överavskrivningar kan anses som ett substitut till periodiseringsfonder istället för ett komplement.</p><p> </p><p><strong>Metod: </strong>En undersökning gjordes på företagen som är listade på börslistan ”large cap”. De åren som undersökningen omfattade var åren 2003, 2004, 2005 och 2006. Företagen som användes var redan förutbestämda, varför urvalet blev ett subjektivt urval. Anledningen till det var för att undersökningen ämnade skapa en stor insikt i Sveriges ledande börsföretags resultatplanering. De data som insamlades hämtades från företagens årsredovisningar, och data sammanställdes i tabeller och diagram.</p><p> </p><p><strong>Resultat & slutsats: </strong>Resultatet för undersökningen visade på att företagen hade ett lågt användande av resultatjusteringar redan under år 2003, och det fortsatte att avta allt eftersom åren gick, emellertid fanns en tendens att företagen ökade sitt användande under år 2006.</p><p>Periodiseringsfonder var mer vanliga att använda för alla år förutom år 2005. Med detta som underlag blev slutsatsen att överavskrivningar inte är ett substitut till periodiseringsfonder. Vidare tycks företagen inse att det är billigare för dem att inte använda sig av obeskattade reserver, och betala skatten direkt, eftersom färre gjorde avsättningar.</p><p> </p><p><strong>Förslag till fortsattforskning:</strong> I uppsatsen koncentrerades urvalet till att enbart omfatta Sveriges 60 största börsnoterade företag, och forskningen bör utvidgas till att omfatta ett mer representativt urval i Sveriges företagsklimat. Anledningen till det är för att kunna erhålla en statistisk säkerställning kring användandet av obeskattade reserver.</p><p> </p><p><strong>Uppsatsens bidrag: </strong>Uppsatsen har skapat en större förståelse kring obeskattade reserver och i vilken omfattning de används bland företagens som tenderar att bestämma praxis. Vidare har också djupare kunskap erhållits kring vilken av de två bokslutsdispositionerna som är mest användbar, samt skatters påverkan på företagens valmöjligheter.</p> / <p><strong>Aim:</strong>  By the year 2005 a new law was introduced, the companies was now being charged with an interest income on the tax allocation reserve. The problem this thesis is based on is how the usage of excess depreciation had changed pre and post the new law was established because this tool do not have a fee for its usage. Additionally this thesis also focused on what consequences this law have had on the general usage of untaxed reserves. The purpose with the thesis is to get an understanding if the usage of excess depreciation changed after the tax allocation reserves was being taxed and if excess depreciation can be a substitute to tax allocation reserve instead of being a complement to it.</p><p> </p><p><strong>Method:</strong> A survey was performed, with the companies listed on the Stockholm stock exchange's large cap as the only objects in the survey. The sample of the survey was pre-decided; hence the sample of the survey was subjective, but also because the survey intended to create an insight in the income planning of the leading enterprises of the stock exchange in Stockholm. The years included in the survey were 2003, 2004, 2005 and 2006 and the data, foundation to the survey, was gathered from the companies' annual reports. </p><p> </p><p><strong>Result & Conclusions: </strong>The result of the survey showed that the companies had a low usage of appropriations, already back in 2003, which continued to decrease as the years went by however in the year 2006 a tendency was that the companies had increased their usage of untaxed reserves. Tax allocation reserves were more frequently used in all the years except in the year 2005. With regard to this information following conclusions could be made: excess depreciation could not be seen as a substitute to the tax allocation reserve. Moreover, a decrease in the usage of untaxed reserves could also be seen, as the companies realised that it would be cheaper for them not using them.<strong></strong></p><p> </p><p><strong>Suggestions for future research: </strong>The survey was narrowed to just include the sixty largest companies traded on the Stockholm exchange; hence the research should be extended to include a more representative sample of all the companies in Sweden. The reason is to find out if the usage in appropriations has changed to the degrees of being statistically significant.</p><p><strong> </strong></p><p><strong>Contribution of the thesis: </strong>The thesis has produced a greater understanding about appropriations and to what degree the companies who set praxis are using them. Furthermore, a comprehension about which of the two appropriations that is the most useful has been received, and also how much taxes influence the choices made by companies.</p>

Syfte: År 2005 infördes en ny lag, att företagen som gjorde avsättningar till periodiseringsfonder var tvungna att beskatta en schablonintäkt som erhölls från de gjorda avsättningarna. Problemet som uppsatsen berör är huruvida användandet av överavskrivningar hade förändrats efter att lagen tillkom för periodiseringsfonder jämfört med tidigare. Dessutom fokuserades det också på vilka konsekvenser obeskattade reserver har fått före och efter att lagen trädde i kraft. Syftet med examensarbetet är att kartlägga hur företagens vanor kring avskrivningar över plan förändrades efter införandet av schablonintäkten på periodiseringsfonder, och om överavskrivningar kan anses som ett substitut till periodiseringsfonder istället för ett komplement.   Metod: En undersökning gjordes på företagen som är listade på börslistan ”large cap”. De åren som undersökningen omfattade var åren 2003, 2004, 2005 och 2006. Företagen som användes var redan förutbestämda, varför urvalet blev ett subjektivt urval. Anledningen till det var för att undersökningen ämnade skapa en stor insikt i Sveriges ledande börsföretags resultatplanering. De data som insamlades hämtades från företagens årsredovisningar, och data sammanställdes i tabeller och diagram.   Resultat &amp; slutsats: Resultatet för undersökningen visade på att företagen hade ett lågt användande av resultatjusteringar redan under år 2003, och det fortsatte att avta allt eftersom åren gick, emellertid fanns en tendens att företagen ökade sitt användande under år 2006. Periodiseringsfonder var mer vanliga att använda för alla år förutom år 2005. Med detta som underlag blev slutsatsen att överavskrivningar inte är ett substitut till periodiseringsfonder. Vidare tycks företagen inse att det är billigare för dem att inte använda sig av obeskattade reserver, och betala skatten direkt, eftersom färre gjorde avsättningar.   Förslag till fortsattforskning: I uppsatsen koncentrerades urvalet till att enbart omfatta Sveriges 60 största börsnoterade företag, och forskningen bör utvidgas till att omfatta ett mer representativt urval i Sveriges företagsklimat. Anledningen till det är för att kunna erhålla en statistisk säkerställning kring användandet av obeskattade reserver.   Uppsatsens bidrag: Uppsatsen har skapat en större förståelse kring obeskattade reserver och i vilken omfattning de används bland företagens som tenderar att bestämma praxis. Vidare har också djupare kunskap erhållits kring vilken av de två bokslutsdispositionerna som är mest användbar, samt skatters påverkan på företagens valmöjligheter. / Aim:  By the year 2005 a new law was introduced, the companies was now being charged with an interest income on the tax allocation reserve. The problem this thesis is based on is how the usage of excess depreciation had changed pre and post the new law was established because this tool do not have a fee for its usage. Additionally this thesis also focused on what consequences this law have had on the general usage of untaxed reserves. The purpose with the thesis is to get an understanding if the usage of excess depreciation changed after the tax allocation reserves was being taxed and if excess depreciation can be a substitute to tax allocation reserve instead of being a complement to it.   Method: A survey was performed, with the companies listed on the Stockholm stock exchange's large cap as the only objects in the survey. The sample of the survey was pre-decided; hence the sample of the survey was subjective, but also because the survey intended to create an insight in the income planning of the leading enterprises of the stock exchange in Stockholm. The years included in the survey were 2003, 2004, 2005 and 2006 and the data, foundation to the survey, was gathered from the companies' annual reports.    Result &amp; Conclusions: The result of the survey showed that the companies had a low usage of appropriations, already back in 2003, which continued to decrease as the years went by however in the year 2006 a tendency was that the companies had increased their usage of untaxed reserves. Tax allocation reserves were more frequently used in all the years except in the year 2005. With regard to this information following conclusions could be made: excess depreciation could not be seen as a substitute to the tax allocation reserve. Moreover, a decrease in the usage of untaxed reserves could also be seen, as the companies realised that it would be cheaper for them not using them.   Suggestions for future research: The survey was narrowed to just include the sixty largest companies traded on the Stockholm exchange; hence the research should be extended to include a more representative sample of all the companies in Sweden. The reason is to find out if the usage in appropriations has changed to the degrees of being statistically significant.   Contribution of the thesis: The thesis has produced a greater understanding about appropriations and to what degree the companies who set praxis are using them. Furthermore, a comprehension about which of the two appropriations that is the most useful has been received, and also how much taxes influence the choices made by companies.

M. Tech. Cost and Management Accounting / This study analysed perceptions on the application of cost accounting in the budgeting process, a case of the City of Tshwane municipality. The focus was generally recognised costing techniques used. Employee perceptions were analysed to determine whether recognised costing techniques were being applied, and if so, were those costing techniques being efficiently and effectively applied. An analysis of the employee perceptions of the reliability of the currently implemented costing techniques for the preparation of budget estimates, together with the employees' perceptions of management's implementation and maintenance of the budget estimates as required by legislation governing municipal budgeting process was also carried out.

The federal fiscal year runs from October 1 to September 30, and many federal agencies rely on annual appropriations to fund activities and programs. Nonetheless, the federal government often enters a new fiscal year without a fully approved budget, which actuates the requirement for a temporary means of funding government operations. Congress and the president provide provisional resources by way of continuing resolutions which enable the operation of government programs until regular appropriations are enacted. However, continuing resolutions are restrictive by design and may have unintended effects on government spending behavior beyond the timeframe to which the resolutions apply. This study explores the relationship between the uncertainty generated by the implementation of continuing appropriations and the modification of expenditure behavior in federal agencies. After a summary of the federal budget process and a survey of the literature related to continuing resolutions, a model of agency spending is presented. The associated theory explores suppositions related to ex ante and ex post reactions of agency officials to: (1) a one-time occurrence of continuing resolutions, and (2) an environment of regularly occurring continuing resolutions. Afterward, event study methods are applied to a subset of federal monthly obligation data to reveal patterns of spending which are suggestive of: (1) a saving-dissaving approach to compensate for the restrictive nature of continuing resolutions, and (2) the presence of signaling mechanisms between higher echelons of the federal government and subordinate agencies. A second quantitative chapter builds on the idea that federal agencies engage in expense shifting in anticipation of the enactment of continuing resolutions. An agenda setting framework is used to demonstrate how agencies monitor particular sources of the federal budget process to gain insight to the likelihood of continuing appropriations being enacted. Findings show that decision-makers may be able to determine the relevancy of particular budgetary signals within the congressional budgetary scheme.