Knowledge of the surface heat transfer in coastal inlets would permit studies of their thermal structure and circulation. An assessment is made of data available for calculating the surface heat transfer for the coastal regions of British Columbia and S.E. Alaska. Monthly means of meteorological and oceanographic observations for the years 1961 and 1963 are critically examined for their representativness of conditions that exist over the open water. The location of the observation point is found to be important in choosing values for dew point and wind speed. Formulae for calculating surface heat transfer are examined for their potential applicability to a coastal climate. The calculated net annual surface heat transfer is found to be highest in the southern regions, approximately 90 langleys/day in the Strait of Georgia, and to decrease for more northerly regions, to an approximate balance with no net input in northern Chatham Strait. The annual cycle is found to be strongly modified by fine structure, the radiation balance dominating in summer, the convective losses in winter. Comparison of the calculated surface heat transfer with heat storage indicates that the calculations may be accurate to within 20% of the peak values. The range and shape of the surface temperature cycle was found to reflect the influence of advection, and deep water temperature, as well as the surface heat transfer. / Science, Faculty of / Physics and Astronomy, Department of / Graduate

La budgétisation désigne de manière générale le fait d'inscrire les ressources et les charges de l'État dans un document, appelé "budget". Par ailleurs, dans les pays francophones, les finances publiques ont bénéficié ces dernières années d'évolutions très importantes qui, ont changé leur nature. Le point de départ de cette évolution a été l'adoption par le Parlement français de la LOLF en 2001 et sa mise en application en 2006.Cette loi consacre la transition d'un budget de moyens, présenté par nature de dépense, à un budget par objectif présenté par programme. Ce n'est pas une simple amélioration de la procédure budgétaire, mais plutôt un changement total de perspective. Avant cette loi, le gouvernement demandait au parlement des autorisations de dépenses sans justifier les objectifs de la dépense. Actuellement, le gouvernement sollicite des autorisations de dépenses sur la base de programmes, c'est-à-dire de politiques publiques, auxquelles sont associés des objectifs et des indicateurs qui, permettront après exécution, d'en mesurer le degré de réalisation. C'est ce que les pays membres de la CEMAC, de l'UEMOA et du Maghreb expérimentent également. Les finances publiques étant un moteur de relance, elles peuvent jouer un rôle essentiel dans le décollage de l'économie nationale d'un quelconque pays, particulièrement avec la mise en place de la budgétisation par objectif. / Generally speaking, budgeting deals with forecasting state resources and expenditures wthin a document labeled"budget". Lately, public finances have been positively managed in Francophones countries where results have been observed, improving by the same token the nature of these countries public finances. The starting point of this improvement is due to the approval by French representatives of the LOLF law (the law framing state's budgeting) in 2001 and its ultimate implementation in 2006. This law focuses on transitioning budget based on means presented by its expenditure nature to a planned budget based on targeted objectives and programs. This is far from being a mere improvement of budgeting process, rather, it is total change of budgeting perspective. Before the LOLF law approval, government used to ask expenditure authorization from representatives without explaining its objectives. As of now, government asks for expenditure authorizations for its planned programs : public policies with objectives and indicators which, after implementation, should allow measuring the impact of this public policies. This new vision is also now being put into practice by EMCCA and WAEMU state members.

This work deals with the general theme of the state budget and the state financial statement. The specific objectives of the work is the analysis of the state financial statements of the Czech Republic in the years 1993 - 2007 and mainly evaluate the success rate of governments in drawing up national budgets in comparison with results published in the state financial statement for individual years. The work is divided into three chapters. The first chapter consists of a theoretical basis for the next chapter. It deals with the characteristics, the content and explanation of the most important elements of the state budget and the state financial statement. The second chapter addresses the secondary objective of the work, the analysis of the state financial statements of the Czech Republic in the years 1993 - 2007 in terms of revenue. The third chapter is focusing on analysis and evaluation of the success of governments in the compilation of selected parts of national budgets.

The diploma thesis describes the definition, function and the stucture of public expenditures. It deals with general factors of increase in public expenditures, important growth theories and their efficiency. This thesis explains the formation and the character of the public administration, reasons for its decentralisation. It shows the position of the regional structure in the public administration system and it handles with the basic ideas of the regional policy. The second part presents the public administration and the stucture of public expenditures in the Czech Republic. The analysis of expenditures of the state budget in the Czech Republic during the period 1995 -- 2007 follows. It observes their stucture, development and the most important growth factors where the influence of growth in GDP and the inflation excels. The main chapter deals with the analysis of regional expenditures during last years. It uses the regional contribution to GDP and the number of the population for the comparison of expenditures of the particular regions and demonstration of their minor disproportions. In the sphere of managing of regional expenditures it denominates recognized deficiencies and suggests some solutions to problemes such as the breatch of plans, non-transparent subsidies, unnoticed documentation, missing penal system, slow implementation of modern budgeting methods.

This thesis deals with analysis, design and implementation of database in telecommunication company. The thesis consists of existing data structures analysis, functional requirements analysis, new data structures design, data consolidation and migration into new data structures and application implementation. Primary goal is monitoring of budget.

This work deals with an assessment and economic return on investment project. The theoretical part describes price formats, methods of drawing up an object budget, a payback period, costs and revenues matters and ways of financing construction projects. The practical part of this work focuses on acquiring costs and revenues emerged during the construction implementation and the use of the building. Costs incurred during the implementation will be obtained by means of itemized and general construction budget. Having obtained these values, there will be carried out a profit and loss account, from which a payback period will then be calculated.

Infrastrukturprojekt står inför många utmaningar varav kostnadsuppskattning är en av dem. Det har i tidigare studier konstaterats att kostnadsöverskridanden är vanligt förekommande. Effekterna av felaktiga kostnadsberäkningar och tilldelning av ekonomiska medel har däremot inte belysts i lika stor utsträckning. Syftet med studien är således att undersöka huruvida budgeten upplevs anpassas till projektet och dess behov eller vice versa. För att besvara den övergripande frågeställningen har studien genomförts med en kvalitativ metodologi och induktiv ansats. Vidare framkom tre teman: 50 nyanser av projektbudgetering, Antingen så bråkar vi eller så gör vi det tillsammans och Vi tänkte oss en Porsche men det blev en Volvo. Tillsammans ger de en övergripande bild av hur relationen mellan tilldelning av ekonomiska medel, projektstyrning och resultat tolkas. Det som framkommer i studien vittnar om att infrastrukturprojekt har många bottnar och sanningar när det kommer till budgetering, genomförande och slutprodukt. Mycket går att härleda till gällande lagstiftning likväl som de olika entreprenad- och ersättningsformer som aktörer inom infrastruktur har att förhålla sig till. Slutsatserna pekar på att det till syvende och sist är pengarna som kommer först och att projektet får anpassa sig därefter. / Infrastructure projects face many challenges, of which cost estimation is one of them. Previous studies have found that cost overruns are common. On the other hand, the effects of incorrect cost calculations and the allocation of financial resources have not been highlighted to the same extent. The purpose of the study is thus to investigate whether the budget is perceived to be adapted to the project and its needs or vice versa. To answer the overall question, the study was conducted with a qualitative methodology and inductive approach. Furthermore, three themes emerged: 50 shades of project budgeting, Either we fight or we do it together and We imagined a Porsche but we got a Volvo. Together they provide a comprehensive view of how the relationship between allocation of financial resources, project management and results are interpreted. What emerges in the study testifies that infrastructure projects have many bottoms and truths when it comes to budgeting, implementation and the end product. Much can be deduced from current legislation as well as the various forms of contracting and compensation that parties in infrastructure must deal with. The conclusions indicate that when push comes to shove the money always comes first and that the project must adapt accordingly.

Denna uppsats byggs på de besparingar som sker inom lagen om stöd och service åt vissa funktionshindrade. Lagen antogs för att förbättra levnadsvillkoren för personer med funktionsnedsättning, men även för att ge en möjlighet till självbestämmande och goda levnadsvillkor. Uppsatsen syftar till att ta reda på hur enhetschefer upplever sitt handlingsutrymme vid en budget-läggning men också hur man som enhetschef hanterar de konsekvenser som uppstår i en budget som minskar. Syftet ska uppnås med kvalitativa semistrukturerade intervjuer. Resultatet visar delade meningar i handlingsutrymmet men att man upplever att man som enhetschef upplever lite eller inget handlingsutrymme och att det är en stram budget som man har att arbeta efter. Nedskärningarna och konsekvenserna är att chefsstödet i många kommuner har blivit indraget, men man upplever också att arbetet blir påverkat. Detta eftersom man som chef inte har tid att utföra det kvalitetsarbete som skulle behövas och detta i sin tur leder till att brukaren inte får det denne har rätt till, såsom fritidsaktivitet. / This essay is based on the savings that take place within the law on support and service for certain disabled people. The law was adopted to improve the living conditions of people with disabilities, but also to provide an opportunity for self-determination and good living conditions. The essay aims to find out how middle managers experience their room for maneuver when setting a budget, but also how unit manager handles the consequences that arise in a budget that is reduced. The purpose is to be achieved with qualitative semi-structured interviews. The results show divided opinions in the room for maneuver, but that you experience that as a unit manager you experience little or no room for maneuver and that it is a tight budget that you have to work according to. The cuts and consequences are that managerial support in many municipalities has been withdrawn, but it is also felt that the work is affected. This is because you as a manager do not have time to perform the quality work that would be needed and this in turn leads to the user not getting what he is entitled to, such as leisure activities.

Thesis (M.S.)--Massachusetts Institute of Technology, Dept. of Meteorology, 1979. / Microfiche copy available in Archives and Science. / Bibliography: leaves 86-88. / by Dawna Lisa Paton. / M.S.

Abstract Research questionsHow do companies look at their financial management that is either traditional budgeting or beyond budgeting? What are the reasons for preferring one form over the other? Purpose The purpose of the work is to find out why companies choose to use budget, alternatively beyond budgeting. What is the reason for sticking to traditional budgeting despite the resource consumption it takes in relation to value creation and what is the reason for choosing to deviate from the traditional and move towards a completely or partially beyond budgeting.  LimitationsThis study is limited to examining four companies in different industries in order to provide an in-depth analysis of each individual company's conditions and the use of budget or budget-free management. The study is also limited to interviewing a person at each company and thus only provides an insight into how the company views the current control system from a perspective. Method The study is done through a qualitative method. A study of four companies from Småland is conducted using semi-structured interviews to find out how the companies view the use of budget or beyond budgeting. The respondents are a representative from each company with a position as either CFO or CEO. Conclusion The study shows that companies are reluctant to change the management method despite the criticism that exists and which is reflected on several levels in several respondents at the time of the interviews. This is believed to be due to an unwillingness to go from what you have had for a long time and which works, but where you instead change in your existing system to adapt it to the business you have and do the best based on the company's own situation. Suggestions for future researchStudying a company that has made the transition from budget to beyond budgeting would be interesting as it is felt that most people are content where it is with their developed budget. If you can get a sample of how it has benefited a company to know how to go from budget to beyond budgeting, more companies could see what advantages and perhaps disadvantages it has to go from what has long worked to something unknown. / FrågeställningHur ser företag på sin nuvarande styrningsform som antingen är en traditionell budget eller en mer budgetlös styrning? Vilka anledningar finns att föredra den ena formen över den andra? SyfteSyftet med arbetet är att ta reda på varför företag väljer att använda sig utav budget, alternativt budgetlös styrning. Vad är anledningen till att man håller fast vid den traditionella budgeteringen trots den resursåtgång den tar i förhållande till värdeskapande och vad är anledningen till att man väljer att frångå det traditionella och gå mot ett helt eller delvis budgetlöst styrsystem. AvgränsningarDenna studie avgränsas till att undersöka fyra företag i olika branscher för att kunna ge en djupgående analys av varje enskilt företags förutsättningar och användande av budget eller budgetlösa styrning.  Studien begränsas även till att intervjua en person på varje företag och ger således bara en inblick i hur företaget ser på det aktuella styrsystemet från ett perspektiv.  MetodStudien görs genom en kvalitativ metod. Det är en studie av fyra Småländska företag görs med hjälp av semistrukturerade intervjuer för att ta reda på hur företagen ställer sig till användandet av budget eller budgetlös styrning. Respondenterna är en representant från var företag med position som antingen ekonomichef eller vd.  SlutsatsStudien visar att företag är obenägna att byta styrmetod trots den kritik som finns och som på flera plan återspeglas hos flera respondenter vid intervjutillfällena. Detta tros bero på en ovilja att gå från det man länge har haft och som fungerar men där man istället ändrar i sitt befintliga system för att anpassa det till den verksamhet man har och gör det bästa utifrån företagets egna situation. Förslag på framtida forskningAtt studera ett företag som har gjort omställning från budget till budgetlös styrning skulle vara intressant då det upplevs som att de flesta nöjer sig där det är med sin utvecklade budget. Kan man få prov på hur det gagnat ett företag att ta sig över tröskeln och byta skulle fler företag kunna se vilka fördelar och kanske nackdelar det har att gå ifrån det som länge fungerat till något okänt.