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Purpose: This study uses data from the 2019 China Institute for Educational Finance Research Household Survey to investigate expenditure on children's education in China. Design/Approach/Methods: Using descriptive and regression analysis, this study analyzes the level and structure of household expenditure on children's education, the associated disparities, and household financial burden. Findings: The average household expenditure on regular full-time education nationwide was RMB 8,139 per child, accounting for 10.8% of total household expenditure. On average, 24.4% and 15.5% of elementary and high school students participated in out-of-school subject- and interest-oriented tutoring in AY 2018-2019, respectively. On an average, it costs a household approximately RMB 233,000 to educate a child from preschool to the undergraduate level. The total investments in regular full-time education nationwide were estimated to be RMB 6.2 billion--6.87% of the national Gross Domestic product. Moreover, based on an overview of various statistics on school funding, this study found that several years of public investments in compulsory education and rural schools have significantly reduced the disparities in school funding among income groups. Originality/Value: This research is the first report giving a comprehensive picture of household expenditures on education nationwide in China. It provides empirical evidence for exploring policy tools to realize the balanced development of education.

This paper aims to determine the challenges and recommendations of an effective writing retreat, investigated from the attendees' experiences and the facilitators of writing retreats held by an accounting college of an (Open distance e-learning) ODeL institution from 2016 to 2022. The researchers purposively sampled sixteen researchers for interviews from the attendees of the writing retreats, namely--four proven researchers, four emerging researchers, eight developing researchers--and two organisers. The researchers captured the participants' experiences during the writing retreats, challenges, and recommendations for an effective writing retreat. The findings reveal that writing retreats face budget approval issues, undefined objectives, noise, unfocused attendees and non-stop emails and calls from work. Recommendations for effective writing retreats were: organisers need timely budgetary support from the organisation, researchers need subject experts, peer review, ongoing support, accountability, clear retreat objectives, and attendees setting pre-retreat goals to improve the retreat's success. Additionally, a far-from-home venue and tranquil environment are important.

Prior studies have documented the pattern of decreased state funding for higher education in periods of economic contraction (i.e., the balance wheel phenomenon). This qualitative case study examines how policymakers in California and Texas made decisions about funding higher education at the onset of the COVID-19 pandemic, when policymakers faced an economic downturn. Data comprise 28 interviews with key state actors and 69 documents. The analysis expands prior understandings of how state policymakers make budgeting decisions that affect higher education by exploring how they perceive certain target populations as deserving or undeserving of state support. The study also sheds light on the tenuous relationship between policymakers' views of higher education and their funding decisions.

This paper provides an overview of a needs assessment study conducted in higher education to address the impact of generative AI, specifically ChatGPT, on faculty development and instructional strategies. The study acknowledges the disruptive effect of AI on academia and the varying responses from faculty members. It emphasizes the importance of equipping educators with the necessary knowledge and skills to effectively integrate generative AI into their teaching practices. The results of the needs assessment reveal various factors contributing to performance gaps, including policy and budget, knowledge, skills, competencies, information, and technological tools. The study suggests that faculty members need support in understanding the scope and implications of AI and AI-driven content creation, assessment, and personalized learning.

Background: Not much is known about funding for and implementation of Person-centered, long-term services -- referred to as "recovery services." Methods: SAMSHA funding archives from 2004-2020 were analyzed using Latent Class Analysis (LCA). Results: All 50 states (plus DC and Guam) received about 482 recovery-based grants from 2004-2020 (total from 2004-2020 = $425 million vs. 63.3 ± 29.1 million in total SAMSHA funding per year on average). LCA showed 4 trends: peer focused (Pr(Class) = 0.09, 95%CI = 0.08, 0.10), treatment focused (Pr(Class) = 0.14, 95%CI = 0.12, 0.18), system focused (Pr(Class) = 0.57, 95% CI = 0.54, 0.59) and consumer focused (Pr(Class) = 0.19 (0.17, 0.21). Conclusions: Funding for recovery makes up a relatively low percentage of overall funding for substance prevention and treatment. Implications are discussed.

During economic recessions, state funding for higher education contracts (Delaney & Doyle, 2011; Hovey, 1999; SHEEO, 2022). Despite this reality, public higher education officials need to offer insights and explanations to state legislators about the current status of their institutions and their needs when discussing their budget requests. We use a multiple case-study design, framed by the narrative policy framework, to examine how campus officials in California and Texas justify their budget requests to the state legislature during the COVID-19 pandemic. Drawing on 131 h of transcribed legislative budget meetings and 62 documents, our findings suggest that higher education leaders emphasize the economic functions of higher education and center their ability to successfully manage during these uncertain and difficult times by highlighting improved or stable accountability measures such as enrollment, persistence, graduation, and job placement rates. During these budget requests, there are commonalities between the states regarding the structure, justifications, and narrative strategies used. However, higher education leaders evoked different narrative objects depending on the perceived values, beliefs, and norms of their state legislators.

Financial wellbeing is an important component of people's overall wellbeing, reflecting the capacity to live a comfortable and fulfilling life. Yet virtually nothing is known about this topic for autistic people. This study addressed this gap using a two-phase sequential mixed-methods design. Here, we report on findings from the Phase 2 qualitative study. In this study, 21 autistic participants were purposively selected based on the status of their financial wellbeing, including 12 people with high, and 9 with low, financial wellbeing, and interviewed by an autistic researcher. We identified four themes through reflective thematic analysis. Having access to a stable income made an enormous difference to people's financial wellbeing. Participants emphasised how their broader social supports, especially family support, shaped their financial wellbeing. Yet, planning financially was often challenging, especially for people who had insufficient money to meet their basic needs. Nevertheless, our participants reported a strong drive to stay in control and avoid unnecessary risk. Our findings revealed how much money matters in autistic people's lives. Future research should investigate the ways in which autistic people could secure more reliable incomes and identify the most effective ways to support them to achieve financial resilience.

The economic downturn has led to a variety of challenges for higher education institutions, including budget cuts and a heightened focus on efficiency and effectiveness. Performance-based budgeting is gaining traction as a means of more efficiently allocating resources, and Chinese public universities are not an exemption. The main purpose of this study was to look into the relationship between political influence, financial pressure, performance-based budgeting, and university performance in China. It also explored power dynamics in Chinese public universities. 271 participants were chosen using a purposive sampling technique. This study employed a multimethod approach combining necessary condition analysis (NCA), the PROCESS macro, and partial least squares structural equation modelling (PLS-SEM). Furthermore, this study employed a novel technique (the Johnson-Neyman technique) to show the exact scope of the moderation effect. The findings of the PLS-SEM showed that performance-based budgeting is positively related to university performance and acts as a mediator between selected variables, and it also indicated that the moderated mediation model is validated in Chinese public universities. The NCA results showed that performance-based budgeting, political influence, and financial pressure are all important necessary conditions for university performance. Meanwhile, the outcomes of PLS-SEM and NCA showed how researchers and practitioners can pinpoint key elements that affect university performance and produce the best outcomes. Overall, this study provides useful information about the implementation of performance-based budgeting in higher education institutions.

School and district leaders make annual decisions about investing their budgets in a multitude of educational programs. Policy directives set expectations for investing in programs that show evidence of improving student outcomes. However, evaluating many simultaneously-implemented programs under typical school operating conditions is challenging. We investigated three methods -- cost-effectiveness analysis, program value-added analysis, and academic return on investment -- to assess how each one fares against three criteria: rigor of methodology, difficulty of execution, and usability of results for decision-making. We apply each method to three programs implemented in a large, U.S. school district: Reading Recovery, Restorative Practices, and school nurses.

In OECD country members, education policies tend to cut back funding and instructional time for music education at schools, even when supranational agencies advocate for universal access to music involvement and learning. The current study aims to explore music education inequities from the Chilean school system. The method is centered on multiple-case study design, focusing on three boundaries: the time, space, and place. The sample, which was chosen by criteria linked to maximum variation sampling, included participation from 30 music teachers. Results suggest that discrepancies in equitable opportunities are caused not only by the economic situation of schools, but are also provoked by Chile's centralized educational model. In conclusion, some educators live on a darker side than others, but all music teachers are able to see the sun daily because they overcome inequities. Some implications are proposed.

The annual budgeting process is a valuable opportunity for districts to systematically examine both resource use and programming. They can then use the findings to optimize resource use and improve program efficacy in ways that will lead to increased student achievement. Bo Yan and Thomas Aberli discuss three root causes for districts' inability to accomplish the goals (reliance on problem-driven needs as the dominant factor of budgetary decisions, disconnect between financial management and performance management, as well as human nature). They propose a cycle-based approach to district budgeting that rests on differentiating investment from operation expenditures.

The study's main purpose is to evaluate the planning practices of the Ethiopian Integrated Functional Adult Education (IFAE) programme and to draw lessons that can be learned for future adult education programmes. The study used an explanatory sequential mixed methods research design and involved 224 participants. Data were collected using questionnaires and interviews and analysed by descriptive statistics and thematic analysis. The study found that IFAE's planning practices are characterised by four shortcomings: insufficient consideration of learner needs assessment; insufficient consideration in defining the roles and responsibilities of each stakeholder throughout the programme; inability to determine what actions should be carried out when and how; and inadequate allocation of resources required for the programme. In addition to these limitations, the study identified factors that hinder IFAE planning, including inadequate stakeholder participation, lack of qualified personnel, social and cultural sensitivities, adaptability and scalability problems, and budget constraints. Therefore, addressing these deterrents through the active participation of stakeholders such as educators, adult learners, and government representatives is critical to designing effective adult education programmes. By incorporating these insights, future initiatives can reach more learners and create a better future for all. Finally, a detailed discussion and conclusions are provided.

This paper draws on coupling and systems frameworks to investigate the relationships between two English Multi-Academy Trusts (MATs) and their member schools in how decisions are made around budgeting, recruitment processes, and curriculum and assessment. Findings demonstrate when and under what conditions executive leaders and specifically CEOs, as primary agents of coupling, created greater consistency across schools either through centralization or deliberate alignment of school improvement planning, while operating within their complex institutional environments. Implications for practice, policy, and research on system-wide reform are discussed.

The 2023 budgeting cycle in California was much different from the previous year. California’s finances, always topsy-turvy, faced a dramatic reversal of fortune as surplus turned to deficit.  Nonetheless, the state was able to weather the storm and avoid deep spending cuts, thanks to a combination of good economic times in years past and politically expedient decisions by the Governor and Legislature.  However, delayed tax collections and projections for structural deficits, even absent a recession, meant storm clouds were on the horizon as the year drew to a close.  The tough decisions that were sidestepped in 2023 might have to be made in 2024.

The State of Hawai‘i’s $37.2 billion biennium operating budget for FY 2024 and FY 2025 provided substantial tax relief for vulnerable residents, and authorized new spending to improve access to affordable housing and health care. This article explores the policy decisions and conflicts among legislators and the newly elected Governor during the budget approval process. Although Governor Josh Green and the Democratic leadership agreed on the state’s most pressing policy priorities, the Legislature rejected Green’s proposal for broad middle-class tax relief in favor of more targeted benefits for low-income families. There were also several major disputes among legislators during the budget approval process, including a fight over the level of education spending, and the controversial creation of a $200 million discretionary fund for the Governor’s use. Beyond the budget, the paper explores several ongoing challenges, including Hawai‘i’s economic dependence on tourism, population decline, skyrocketing housing costs, government corruption, and the tragic fires in West Maui.

The 2023 legislative session was a long and productive one in New Mexico. The annual session required legislators to pass a budget while juggling the social and cultural issues of the day. On the budget front, lawmakers were fortunate to witness record breaking revenues as oil and gas production and receipts soared. Simultaneously, tax collections increased and the state economy finally completed its pandemic recovery. Record surpluses and rosy forecasts meant that lawmakers could significantly expand the state budget (over 13%) and still plot how to secure the state’s financial future. Education funding and capital outlay projects were the clear winners. On the social front, bills related to guns, crimes, abortion, and elections all shared the limelight with appropriations requests. At the end of the day, the 2023 legislature passed its largest ever annual budget, while also passing tax rebates and expanded tax credits. Lawmakers took steps towards stabilizing the long term flow of oil and gas money through permanent funds while, on the social front, strengthening abortion access, enacting safe storage gun laws, providing increased funds for public safety, and passing election code reforms.

The political and budget landscape of Oregon once again can be characterized by incivility and polarization as exemplified by the 6-week walkout of Senate Republicans denying the chamber a quorum to conduct business including the 2023-25 budget. Eventually the Republicans returned, and a budget was passed after the Democrats made concessions on abortion, gender affirming care, and gun bills. The 2023 economic forecast was surprisingly positive given the Federal Reserve’s reaction to persistent inflation, the governor and legislature chose three very difficult issues as their priorities: (1) homelessness and housing affordability, (2) mental health and addiction services, and (3) improved early literacy and K-12 education outcomes. There have been major state leadership changes in 2022 and 2023, although the shifts featured familiar faces in new positions more than any deep change. As the 2022 elections demonstrated, the rural-urban split festers. Meanwhile, the federal spigot from COVID funding slowly dries out, although federal infrastructure and economic development programs advance. In sum, the state’s steadiness could be on thin ice, especially with Oregon’s infamous “kicker” law returning a record $5.6 billion of tax revenue back to taxpayers.

This paper analyzes the politics and early outcomes of the 2023 68th legislative session that set budgetary and other policy for the 2025 biennium. Montana, whose political complexation was purple 2004-2020 moved unambiguously red in the elections of November 2020. This trend continued in the 2022 elections in which the GOP gained a legislative supermajority, with significant state fiscal implications for the most recent state budget. The first half of the paper focuses on spending and tax bills. The second half focuses on what attracted the most attention in Montana’s media and citizenry- the culture wars. Budgetary decisions often interacted with culture war issues and the paper makes note of this. The battle continues in the courts after a major climate change case challenged the state’s way of doing business.

The 2022 legislative session in Washington State saw legislators returning to in-person deliberations after the worst days of the COVID-19 pandemic. Despite being physically close, the partisan and ideological differences were as large as ever. The ever-expanding Democratic majority had unprecedented revenue to spend, while Republicans argued for more fiscal responsibility. Given their dominant position in both legislative chambers, Democrats were able to make significant investments in addressing homelessness, mental health, and education.

What to do with a windfall? That question loomed large in Wyoming’s 2023 general legislative session, after a 2022 budget session focused on revenue shortfalls and budget reductions.  As such, Wyoming’s rich history of “boom-and-bust” economics continues, albeit with increasing skepticism among the state’s elected officials.  The 2023 legislative session saw notable new spending in areas such as property tax relief and public employee wages but also produced significant financial investment in many of Wyoming’s “rainy day” funds.

Purpose: The purpose of this study was to identify and evaluate the elements of projects implemented by scientific and industrial consortia that were managed and then assess the use of IT systems and tools for managing these elements, with particular emphasis on the project budgeting process. Design/methodology/approach: This paper presents partial results of mixed research involving preliminary qualitative research in the form of unstructured interviews with managers of projects implemented as part of scientific and industrial consortia, followed by quantitative research conducted using a questionnaire survey among representatives of companies from a group of this type of consortium. Findings: The research identified key elements of the projects from a business perspective and determined the usefulness of IT tools/systems for project management, with a particular focus on project budgeting functionalities. Practical implications: The research results will contribute to a better understanding of the project management process within scientific and industrial consortia and enhance the absorptive capacity of consortia consisting of private enterprises and public higher education institutions. They may also increase the use of IT tools/systems in project management processes, including project budgeting. Originality/value: Literature studies and the results of our own research conducted among enterprises indicate the complexity of the cost budgeting process in projects carried out by consortia consisting of public higher education institutions and private enterprises. They also highlight the significant role of using IT systems/tools in cost management. [ABSTRACT FROM AUTHOR]

IMPACT: The article sheds light on the intricate trade-offs encountered by public managers when coping with competing priorities and navigating between social and financial sustainability. For public managers, the key takeaway lies in recognizing that achieving social–financial sustainability necessitates specific strategies, organizational structures, and tools in public organization. These elements must be integrated, for instance, into performance goals combining social–financial sustainability. As trade-offs are made in budgeting and financial management processes, participatory and collaborative approaches are essential for desired social–financial sustainability impacts. By identifying and highlighting these trade-offs, the article initiates a dialogue where various stakeholders—each with distinct roles, goals, and values—can converge. Sustainability is often studied as an environmental or economic issue with a strong focus on metrics. The social dimension has received little attention in public administration research, and even less is known about the social and financial sustainability nexus. This article provides empirical insights, illustrating that socially and financially sustainable local government requires deep understanding of the decision-making processes in financial management and budgeting with respect to how much to spend and on what. [ABSTRACT FROM AUTHOR]

Copyright of GeSec: Revista de Gestao e Secretariado is the property of Sindicato das Secretarias e Secretarios do Estado de Sao Paulo (SINSESP) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Healthcare is a huge business sector in many countries, focusing on the social function of delivering quality health when people develop illness. The system is essentially financed by public funds based on the solidarity principle. With a large financial outlay, the sector must use economic evaluation methods to achieve better efficiency. The objective of our study was to evaluate and to understand how health economics is used today, taking Belgium as an example of a high-income country. The evaluation started with a historical view of healthcare development and ended with potential projections for its future. A literature review focused on country-specific evaluation reports to identify the health economic methods used, with a search for potential gaps. The first results indicated that Belgium in 2021 devoted 11% of its GDP, 17% of its total tax revenue, and 30% of the national Social Security Fund to health-related activities, totalizing EUR 55.5 billion spending. The main health economic method used was a cost-effectiveness analysis linked to budget impact, assigning reimbursable monetary values to new products becoming available. However, these evaluation methods only impacted at most 20% of the money circulating in healthcare. The remaining 80% was subject to financial regulations (70%) and budgeting (10%), which could use many other techniques of an economic analysis. The evaluation indicated two potentially important changes in health economic use in Belgium. One was an increased focus on budgeting with plans, time frames, and quantified treatment objectives on specific disease problems. Economic models with simulations are very supportive in those settings. The other was the application of constrained optimization methods, which may become the new standard of practice when switching from fee-for-service to pay-per-performance as promoted by value-based healthcare and value-based health management. This economic refocusing to a more constrained approach may help to keep the healthcare system sustainable and affordable in the face of the many future challenges including ageing, climate change, migration, pandemics, logistical limitations, and financial instability. [ABSTRACT FROM AUTHOR]

This study aimed to evaluate the effectiveness of financial literacy education among the Pantawid Pamilyang Pilipino Program (4Ps) household grantees in Baguio City in the Philippines. The focus was on enhancing financial knowledge and skills, particularly in financial planning, budgeting, and savings. Using a descriptive quantitative methodology, a questionnaire was administered to 297 respondents selected through stratified random sampling. The study assessed the financial literacy improvement relative to demographic factors such as gender and educational attainment. Results indicated that financial literacy sessions had a significant positive impact, with respondents demonstrating a "great extent" of improvement in financial planning, budgeting, and savings. Statistical analysis revealed no significant differences based on gender, while educational attainment showed significant differences, with higher education levels correlating with better financial literacy. The findings suggest that while financial literacy programs are broadly effective, tailoring these sessions to accommodate varying educational backgrounds could enhance outcomes further. Future recommendations include developing targeted financial education strategies to address the needs of those with lower educational attainment and expanding the program to reach a larger demographic. This approach could foster greater financial stability and empowerment among low-income families, ultimately contributing to poverty reduction efforts.

Healthcare is a huge business sector in many countries, focusing on the social function of delivering quality health when people develop illness. The system is essentially financed by public funds based on the solidarity principle. With a large financial outlay, the sector must use economic evaluation methods to achieve better efficiency. The objective of our study was to evaluate and to understand how health economics is used today, taking Belgium as an example of a high-income country. The evaluation started with a historical view of healthcare development and ended with potential projections for its future. A literature review focused on country-specific evaluation reports to identify the health economic methods used, with a search for potential gaps. The first results indicated that Belgium in 2021 devoted 11% of its GDP, 17% of its total tax revenue, and 30% of the national Social Security Fund to health-related activities, totalizing EUR 55.5 billion spending. The main health economic method used was a cost-effectiveness analysis linked to budget impact, assigning reimbursable monetary values to new products becoming available. However, these evaluation methods only impacted at most 20% of the money circulating in healthcare. The remaining 80% was subject to financial regulations (70%) and budgeting (10%), which could use many other techniques of an economic analysis. The evaluation indicated two potentially important changes in health economic use in Belgium. One was an increased focus on budgeting with plans, time frames, and quantified treatment objectives on specific disease problems. Economic models with simulations are very supportive in those settings. The other was the application of constrained optimization methods, which may become the new standard of practice when switching from fee-for-service to pay-per-performance as promoted by value-based healthcare and value-based health management. This economic refocusing to a more constrained approach may help to keep the healthcare system sustainable and affordable in the face of the many future challenges including ageing, climate change, migration, pandemics, logistical limitations, and financial instability.

The 2019 proposal that New Zealand create a parliamentary budget officer should be revived, but with certain changes. First, the parliamentary budget officer should not be asked to estimate the cost of political parties' electoral platforms, since that is not a proper function of an officer of Parliament, and the political sensitivity and resource intensiveness of such costings could interfere with the officer's ability to help Parliament hold the executive to account. Second, the parliamentary budget officer should have a broader scope to comment on public finances than was envisaged in 2019. Third, the creation of a parliamentary budget officer should be accompanied by consideration of other ways of strengthening Parliament's effectiveness in scrutinising public finances, such as having a member of the opposition chair the Finance and Expenditure Committee. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Selcuk University Social Sciences Institute / Selçuk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi is the property of Journal of Selcuk University Social Sciences Institute and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Achieving optimal performance necessitates precise goal setting, and access to quality information to enhance the clarity and effectiveness of these goals. Therefore, the variables used in this research are considered capable of affecting managerial performance, which in turn impacts company profits. This study aims to examine the effect of independent variables on the dependent variable with the inclusion of a moderating variable. This study uses a qualitative method that conducts a census of 64 research populations consisting of structural and staff as correspondents to answer questionnaires that use a Likert scale. This study found that participatory budgeting, job-relevant information, and clarity of budget targets all significantly impact managerial performance, both simultaneously, and individually. However, Participatory budgeting and jobspecific information have a direct impact on managerial performance, whereas the clarity of budget goals doesn't. Furthermore, job satisfaction enhances the influence of participatory budgeting, job-specific information, and clear budget goals on managerial performance. This study aims to benefit companies and guide future research. [ABSTRACT FROM AUTHOR]

The Redesign of the Planning and Budgeting System (RSPP) is one of the government's efforts to realise effective and efficient planning and budgeting at the central and regional levels. The implementation of RSPP is expected to be able to answer problems in the planning and budgeting system, including the inconsistency of central and regional expenditure programs, differences in programs used in planning and budgeting documents, the formulation of program nomenclature and normative outcomes, and development performance information in planning and budgeting documents that are difficult for the public to understand. However, in its implementation, there are still problems faced by Ministries/Institutions so the Ministry of Finance together with the Ministry of National Development Planning/Bappenas need to periodically evaluate the formulation of RSPP in Ministries/Institutions through the Work Plan and Budget documents that have been issued. The process of improving the implementation of RSPP in Ministries/Institutions is followed by improving the guidelines and rules that oversee the implementation of RSPP in Indonesia. Several policies need to be taken to support the implementation of RSPP, namely the Logical Framework policy in the Formulation of Performance and Performance Indicators as well as the Synchronization of Planning and Budgeting Documents through the Integration of Planning and Budgeting Applications so that planning and budgeting documents become harmonious and easy to understand. For the implementation of RSPP to be effective and efficient, the Ministry of Finance together with the Ministry of National Development Planning/Bappenas need to periodically evaluate the performance information that has been prepared by the Ministries/Institutions by the Regulation on the Implementation of Planning and Budgeting System Redesign. [ABSTRACT FROM AUTHOR]

Copyright of Die Urologie is the property of Springer Nature and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Buca Faculty of Education Journal / Buca Egitim Fakültesi Dergisi is the property of Buca Faculty of Education Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This article explores operational challenges in mining, with a focus on energy management amid depleting ore grades and rising costs. The urgent need for innovative energy management systems and strategies is highlighted by analyzing the unexplored landscape of mine energy budgeting and forecasting and identifying gaps in current practices. Drawing from the literature, this paper offers new insights into energy budgeting and the evaluation of energy efficiency initiatives by integrating traditional and advanced measurement and verification (M&V) techniques. M&V practices are crucial for energy management, particularly in deep-level mines, with a focus on practical knowledge and advanced methodologies. Key findings from this study show that integrating advanced M&V techniques with unplanned events is crucial to improve the financial management of mines. By leveraging these key findings, this article proposes a roadmap of the next seven milestones needed in advanced M&V research to aid effective energy management in a mining environment. If executed successfully, a practical method for applying advanced M&V processes to deep-level mining operations can be constructed. Such a generic method will enhance mining companies' energy efficiency initiatives and improve financial management practices on a global scale. [ABSTRACT FROM AUTHOR]

This article explores operational challenges in mining, with a focus on energy management amid depleting ore grades and rising costs. The urgent need for innovative energy management systems and strategies is highlighted by analyzing the unexplored landscape of mine energy budgeting and forecasting and identifying gaps in current practices. Drawing from the literature, this paper offers new insights into energy budgeting and the evaluation of energy efficiency initiatives by integrating traditional and advanced measurement and verification (M&V) techniques. M&V practices are crucial for energy management, particularly in deep-level mines, with a focus on practical knowledge and advanced methodologies. Key findings from this study show that integrating advanced M&V techniques with unplanned events is crucial to improve the financial management of mines. By leveraging these key findings, this article proposes a roadmap of the next seven milestones needed in advanced M&V research to aid effective energy management in a mining environment. If executed successfully, a practical method for applying advanced M&V processes to deep-level mining operations can be constructed. Such a generic method will enhance mining companies’ energy efficiency initiatives and improve financial management practices on a global scale.

The aim of the article is to develop an adapted system of financial planning and budgeting to the modern model of university development, focused on achieving strategic development priorities in the context of expanding the financial autonomy of higher education institutions (HEIs). On the basis of the above defined aim, the following tasks were performed: a critical analysis of literary sources was carried out from the position of identifying traditional and results-based approaches to university budgeting; the traditional model of financial planning and budgeting of the university is defined; a system of financial planning and budgeting adapted to the modern model of university development was elaborated. The work uses such research methods as analysis, synthesis, systematization, coefficient and visualization methods for the development of both the traditional and the adapted system of financial planning and budgeting. The main results of the study are: definition of the traditional model of financial planning and budgeting of the university, explanation of the relationship between its components, substantiation of its ineffectiveness in the conditions of transition to a new economic model of university development, focused on expanding financial autonomy. The specified hypothesis became the basis for the development of an adapted system of financial planning and budgeting, which is based on orientedness towards results, achievement of strategic priorities for the development of higher education institutions, identification of responsibility centers responsible for the diversification and growth of budget revenues, with the simultaneous opportunity to participate in their distribution for motivation personnel potential, creation of comfortable working conditions along with an appropriate material and technical support. This approach integrates all types of financial planning in an integrated manner, while strategic financial planning as a vector of the university’s development is based on it. The results of the study are more relevant for public universities.

Budget allocation and budget planning can be used in different ways. In addition, it can be part of a political budget cycle. Previous research has highlighted the political budget cycle’s existence in European countries, demonstrating its impact on public revenue and expenditure near elections. However, citizens often lack awareness of this phenomenon, underscoring the need for vigilant scrutiny. In addition, elected politicians increasingly rely on voters for support, targeting them during budget allocation and election campaigns. In Latvia, the mayors have a role in budget planning because they work full-time and are the head of the financial commission. In Latvia, despite a lack of trust in local politicians, there is a tendency for most of the mayors to be re-elected. The article aims to examine what kind of role the council’s chairperson has in the local government’s budget allocation process and what factors affect the budget allocation process in Latvia. The article’s scope encompasses the years 2009 to 2017, spanning two election terms (2009-2013; 2013-2017), and focuses on eight state cities in Latvia, excluding the capital city, Riga. Notably, local governments with a higher percentage of council members from the mayor’s party tend to exhibit higher expenditure levels. The findings of this study suggest that various socio-economic and political factors impact the financial performance of local governments in Latvia. These results underscore the significance of population and unemployment in shaping local government expenditures. Simultaneously, this research has highlighted the importance of political factors such as the majority in the local government and time spent in the mayor’s position. Moreover, it reveals that long-serving mayors and a majority in the council also influence budget allocation decisions. This article’s implications can guide policymakers in making informed decisions regarding municipal budget expenditures and revenues.

The district of Takalar has experienced several instances of reduction and delay in the distribution of the General Allocation Fund (DAU) as a consequence of suboptimal budgeting and management of the Regional Budget (APBD). The involvement of the District Government together with the Regional People's Representative Council (DPRD) in the formulation of the APBD reflects the concept of collaboration, yet in practice, Collaborative Governance has not been effectively implemented. This research aims to analyze the reasons behind the ineffective implementation of collaborative governance in the APBD formulation process and the supporting and inhibiting factors of collaborative governance in the APBD formulation of Takalar District. The research utilizes a qualitative descriptive method, with primary data obtained through observations and interviews with representatives from the District Government, DPRD, and the Takalar community. Data analysis techniques include descriptive analysis methods comprising data reduction, data presentation, and drawing conclusions. The research findings are as follows: 1) Collaborative Governance in the formulation of Takalar District's APBD has not been effectively implemented due to the absence of participatory space and mechanisms for involvement of non-governmental parties, lack of trust between actors and the community, low commitment to the process, insufficient shared understanding of principles and values in good regional financial management, and minimal strategic planning to enhance the effectiveness and efficiency of transparent and accountable APBD formulation; 2) Collaborative Governance in APBD formulation is supported by regulations and guidelines for APBD formulation from both central and regional authorities, the presence of the Financial and Development Supervisory Agency (BPKP) overseeing regional financial management, and the capacity of leadership of institutions involved in APBD formulation. However, Collaborative Governance in APBD formulation is hindered by the lack of competent human resources in budget management, underutilization of technology, poor coordination among involved actors, insignificant participation of non-governmental parties, and low initiative of leadership roles in promoting transparency and accountability in APBD formulation. Research recommendations include the need to establish formal mechanisms in the form of regulations and policies to open participatory spaces for the involvement of non-governmental parties in APBD formulation, aiming towards a more public-oriented, effective, efficient, transparent, and accountable process. [ABSTRACT FROM AUTHOR]

Apart from the existing mobile applications that can be downloaded separately from the Play Store, the Mccnians Assist: An All-in-one Student App Organizer for College is proposed. The study will be a great help in having personalized mobile applications based on the specific needs of the students. The mobile application provides the tools as a remedy for the aforementioned issues. For tracking school tasks and activities through using a to-do list, the mobile app allows the user to record notes or use paperless note-taking, use the budgeting feature and eliminate unplanned expenses among students, access the calendar to track and monitor scheduled exams and school events, to access the dictionary feature that allows students to enrich their vocabulary, access the camera instantly to capture presentations and modules, access study music that can be useful to stay focus while studying, and the sketchpad. Having multiple installed mobile applications in an Android device consumes Random Access Memory and internal storage and students tend to save more storage. They were using budget-friendly smartphones, which the technology resolves. Implementing the mobile application for college students will result in productivity and organization, and it will save storage. [ABSTRACT FROM AUTHOR]

Unpredictable income poses a significant threat to economic stability for many U.S. households. While budgeting may help to mitigate some of the negative effects of unpredictable income, the process of budgeting can also be more challenging under such circumstances. This paper presents new descriptive evidence on the relationship between income predictability, financial wellbeing, and budgeting behavior using data from a nationally‐representative survey of nearly 4000 U.S. adults. We document a strong negative relationship between income unpredictability and financial wellbeing. However, the strength of this negative relationship is substantially attenuated for those who budget. This suggests that budgeting may be a useful tool for mitigating the adverse effects of unpredictable income. Despite these benefits, the propensity to budget is significantly lower among those with the most unpredictable income. These findings indicate the need for policy reforms that insure households against unpredictable income in addition to efforts targeting individual‐level financial management strategies. [ABSTRACT FROM AUTHOR]

In today's complex economic environment, individuals and households alike grapple with the challenge of financial planning. This paper introduces novel methodologies for both individual and cooperative (household) financial budgeting. We firstly propose an optimization framework for individual budget allocation, aiming to maximize savings by efficiently distributing monthly income among various expense categories. We then extend this model to households, wherein the complexity of handling multiple incomes and shared expenses is addressed. The cooperative model prioritizes not only maximized savings but also the preferences and needs of each member, fostering a harmonious financial environment, whether they are short-term needs or long-term aspirations. A notable innovation in our approach is the integration of recommendations from a large language model (LLM). Given its vast training data and potent inferential capabilities, the LLM provides initial feasible solutions to our optimization problems, acting as a guiding beacon for individuals and households unfamiliar with the nuances of financial planning. Our preliminary results indicate that the LLM-recommended solutions result in budget plans that are both economically sound, meaning that they are consistent with established financial management principles and promote fiscal resilience and stability, and aligned with the financial goals and preferences of the concerned parties. This integration of AI-driven recommendations with econometric models, as an instantiation of an extended coevolutionary (EC) theory, paves the way for a new era in financial planning, making it more accessible and effective for a wider audience, as we propose an example of a new theory in economics where human behavior can be greatly influenced by AI agents. [ABSTRACT FROM AUTHOR]