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PubMed2002

Phosphorus budget as a water quality management tool for closed aquatic mesocosms.

Since the start-up of the St. Lawrence Mesocosm (SLM) at the Montreal Biodome in 1992, phosphorus has accumulated slowly, reaching about 18 mg P l(-1) in 2000. It was decided that this concentration should be lowered to about 2mg P l(-1) to maintain a safe nitrogen:phosporus (N:P) ratio of about 10. Before deciding what type of treatment to use for the removal of phosphorus, a P budget was estimated for 1998 in order to evaluate the different pathways of phosphorus in the mesocosm. The resulting budget had only a 1% difference between the inputs (CV = 12.9%) and the sum of the outputs and changes in P pools (CV = 12.5%). P inputs amounted to 40.5 kg for 1998: food for fish and invertebrates contributed 76% of the inputs while seabird guano contributed 20%. Filtration and general cleaning removed 51% of the inputs while water losses removed 22%. The slight but constant difference between total phosphorus and dissolved reactive phosphorus (DRP) in 1998 and previous years led us to believe that only DRP (mostly orthophosphate) accumulated in the system. The accumulation of DRP was 10% of the inputs in 1998. The budget showed that the importance of water losses is relative and depends on the DRP concentration in the SLM. Furthermore, it was possible to compare this P budget with an N budget of the SLM prepared in 1995. The comparison helped us understand why nitrate in closed-circuit mesocosms are characterized by a high, never-ending accumulation while DRP is characterized by a net increase in the first few years after start-up followed by a very small increase in the following years. Considering its low CV, this P budget was considered a useful water quality management tool in designing a P removal unit for the SLM. This budget may also serve as a guideline for managers of closed-circuit systems such as marine aquariums and aquacultures as well as for designers of P removal units.

Animals↗
PubMed2003

Human risky choice under temporal constraints: tests of an energy-budget model.

Risk-sensitive foraging models predict that choice between fixed and variable food delays should be influenced by an organism's energy budget. To investigate whether the predictions of these models could be extended to choice in humans, risk sensitivity in 4 adults was investigated under laboratory conditions designed to model positive and negative energy budgets. Subjects chose between fixed and variable trial durations with the same mean value. An energy requirement was modeled by requiring that five trials be completed within a limited time period for points delivered at the end of the period (block of trials) to be exchanged later for money. Manipulating the duration of this time period generated positive and negative earnings budgets (or, alternatively, "time budgets"). Choices were consistent with the predictions of energy-budget models: The fixed-delay option was strongly preferred under positive earnings-budget conditions and the variable-delay option was strongly preferred under negative earnings-budget conditions. Within-block (or trial-by-trial) choices were also frequently consistent with the predictions of a dynamic optimization model, indicating that choice was simultaneously sensitive to the temporal requirements, delays associated with fixed and variable choices on the upcoming trial, cumulative delays within the block of trials, and trial position within a block.

Adult↗
PubMed1993

Use of capital budgeting techniques by foodservice directors in for-profit and not-for-profit hospitals.

Foodservice directors, who often control one of the largest cost centers in the hospital, are being challenged to manage resources more effectively. Capital budgeting techniques can help enhance a department's cost-effectiveness. The purpose of this study was to assess the use by foodservice directors in nongovernment, not-for-profit and investor-owned, for-profit hospitals of capital budgeting techniques such as payback period, average accounting rate of return, net present value, profitability index, and internal rate of return. Data collected from 84 directors included their use of capital budgeting techniques and operational information about their department. Results indicated that not-for-profit hospital foodservices had significantly more full-time equivalent employees than for-profit hospital foodservices--means of 66 and 52, respectively. Size of capital budget was not strongly correlated with any of the operational variables measured. Many of the directors in both types of hospitals used some capital budgeting techniques. However, directors in for-profit hospitals were much more likely than those in not-for-profit hospitals (92% vs 72%) to use capital budgeting techniques.

Analysis of Variance↗
PubMed1987

Cost-benefit analysis: dealing with the problems of indivisible projects and fixed budgets.

The use of cost-benefit analysis in option appraisals in health care when the decision-maker is faced with indivisible projects and a fixed budget is examined. It is argued that the methods used to overcome the problem of indivisibilities, benefit-cost ratios and the net benefit method, are not suitable for choosing between alternative projects for two reasons. Firstly, the values of benefit-cost ratios are sensitive to the specification of costs and benefits, and the literature abounds with examples of averted costs being added to the benefits of a project or reduced benefits being interpreted as an additional (psychic) cost. We show that such erroneous specification can lead to a relatively inefficient project being accepted as efficient, and vice versa. Secondly, practical applications of CBA have been performed in the absence of budget constraints on available resources. We show that once budget constraints are recognised the shadow price of resources required to implement a project may be affected by the amount of resources remaining in the budget after implementation. Once the budget constraint is recognised, a project which initially appeared to be the most efficient can be rendered relatively inefficient. It is suggested that alternative uses of remaining (or residual) resources should be identified and evaluated, thus ensuring the maximisation of benefits from the use of an overall budget.

Budgets↗
PubMed1990

Evaluation of the budgeting process in nurse education.

Various methods of budgeting in Nurse Education are discussed including subjective budgets, incrementalism, objective budgets and zero-base budgets. The author considers these in turn and concludes that there is some merit in considering a variety of budgeting methods for nurse education, particularly a programme of objective budgets.

Budgets↗
PubMed1991

The operating expense budget. One part of a manager's arsenal.

When budgets are submitted, the financial department must determine if expected revenues meet expected expenses. The cost of implementing new programs, capital purchases, and operating budget should be less than the overall revenue. If it is not, the manager must reduce the budgets. The manager identifies ways to reduce the supply costs and options for changing practice and systems. Collaborative effort is involved when physician practice must change to meet the budget reduction needs. A reduction in overall expenses is needed to initiate new programs and purchase requested equipment. To prepare and finalize the operating expense budget, the manager needs to foster quality improvement in services, employ negotiation skills, justify budget proposals, redistribute funds, and seek cost-saving methods.

Accounting↗
PubMed1991

Marketing budgeting in nonprofit hospitals.

The authors summarize the results of an investigation of the marketing budgeting practices of nonprofit hospitals. They examine various dimensions of budgeting behavior, including (1) the prevalence of budgeting methods that are widely used in the marketing of consumer and industrial goods, (2) the relationship between budgeting practices and the budgeting process, and (3) the relationship between budgeting practices and hospital strategy and performance. The authors also discuss implications for marketing executives and directions for future research.

Budgets↗
PubMed1991

Cash budgeting: an underutilized resource management tool in not-for-profit health care entities.

Cash budgeting is generally considered to be an important part of resource management in all businesses. However, respondents to a survey of not-for-profit health care entities revealed that some 40 percent of the participants do not currently prepare cash budgets. Where budgeting occurred, the cash forecasts covered various time frames, and distribution of the document was inconsistent. Most budgets presented cash receipts and disbursements according to operating, investing, and financing activities--a format consistent with the year-end cash flow statement. By routinely preparing monthly cash budgets, the not-for-profit health care entity can project cash inflow/outflow or position with anticipated cash insufficiencies and surpluses. The budget should be compared each month to actual results to evaluate performance. The magnitude and timing of cash flows is much too critical to be left to chance.

Budgets↗
PubMedDate not supplied

Improving the operating budget process at Abbott Northwestern Hospital.

UNLABELLED: To set an example for the organization, the senior management team at Abbott Northwestern Hospital used quality tools and techniques to improve a highly visible, problematic system--the operating budget process. Team members narrowed the root cause to a faulty, nonintegrated assumption process and identified additional problems, such as inadequate communication, unclear accountabilities, and lengthy timetables. Then, the team streamlined the budget process from a 6-month to a 10-week cycle, which aligned the process with one of the organization's shared quality goals--reducing cycle time. RESULTS: Cycle time was reduced by 60 percent, from an average of 6 months to 10 weeks. Budget accuracy, which is measured by how close initial budget submissions come to targeted net income projections, improved by $12 million or 500 percent. The amount of rework, which is measured by the number of budget revisions made prior to Board approval, dropped from eight revisions to four. Overall satisfaction and familiarity with the budget process increased by 40 percent among managers and supervisors.

Budgets↗
PubMed1995

The nursing human resource budget: design for success.

As vital as the nursing human resource budget is to the successful achievement of institutional goals, it is very important to present a well-developed budget. Using current automated spreadsheet technology, the nursing human resource budget can be laid out in a format that is easy to understand and easy to present. Using the methods discussed in this article, the nurse executive will be able to perform infinite iterations of the proposed budget with a few simple key strokes, thus allowing for things like zero-based budgeting or addition of programs during the budgeting process or at a later date. Implications for nurse executives are discussed.

Budgets↗
PubMed1984

Budgeting in health care systems.

During the last decade there has been a recognition that all health care systems, public and private, are characterised by perverse incentives (especially moral hazard and third party pays) which generate inefficiency in the use of scarce economic resources. Inefficiency is unethical: doctors who use resources inefficiently deprive potential patients of care from which they could benefit. To eradicate unethical and inefficient practices two economic rules have to be followed: (i) no service should be provided if its total costs exceed its total benefits; (ii) if total benefits exceed total costs, the level of provision should be at that level at which the additional input cost (marginal cost) is equal to the additional benefits (marginal benefit). This efficiency test can be applied to health care systems, their component parts and the individuals (especially doctors) who control resource allocation within them. Unfortunately, all health care systems neither generate this relevant decision making data nor are they flexible enough to use it to affect health care decisions. There are two basic varieties of budgeting system: resource based and production targeted. The former generates obsession with cash limits and too little regard of the benefits, particularly at the margins, of alternative patterns of resource allocation. The latter generates undue attention to the production of processes of care and scant regard for costs, especially at the margins. Consequently, one set of budget rules may lead to cost containment regardless of benefits and the other set of budget rules may lead to output maximization regardless of costs. To close this circle of inefficiency it is necessary to evolve market-like structures. To do this a system of client group (defined broadly across all existing activities public and private) budgets is advocated with an identification of the budget holder who has the capacity to shift resources and seek out cost effective policies. Negotiated output targets with defined budgets and incentives for decision makers to economise in their use of resources are being incorporated into experiments in the health care systems of Western Europe and the United States. Undue optimism about the success of these experiments must be avoided because these problems have existed in the West and in the Soviet bloc for decades and efficient solutions are noticeable by their absence.

Budgets↗
PubMed1999

Baseline budgeting for continuous improvement.

This article is designed to introduce the techniques used to convert traditionally maintained department budgets to baseline budgets. This entails identifying key activities, evaluating for value-added, and implementing continuous improvement opportunities. Baseline Budgeting for Continuous Improvement was created as a result of a newly named company president's request to implement zero-based budgeting. The president was frustrated with the mind-set of the organization, namely, "Next year's budget should be 10 to 15 percent more than this year's spending." Zero-based budgeting was not the answer, but combining the principles of activity-based costing and the Just-in-Time philosophy of eliminating waste and continuous improvement did provide a solution to the problem.

Budgets↗
PubMed2000

[Health care contract, economic options and budgeting in ambulatory care].

At the beginning the principle of profitability (sufficient, suitable, economical, necessary) and its effects on medical action are analysed. An explanation is given why the appointed doctors cannot provide medical care satisfactorily in a budgeted system under mere economical criteria. The budget leads to rationing and quality reduction and leaves no scope for medical progress. The instruments for the observance of profitability (profitability examination and guidelines) are dealt with critically. Another instrument, the department budgets, which were introduced by the Social Democrat--Green government, is rejected as a mere economically calculated control mechanism with regard to health care. As a further budget the restrictive medication and curative budgets are presented. They involve the danger of payment exclusions, whereby the high quality care is called into question, if the doctor does not want to suffer a loss of fees. Alternatively, standard values with individual examination are suggested instead of the budgets with collective regress.

Ambulatory Care↗
PubMed1987

Computer-generated reports for monitoring variances in the drug budget.

A computerized pharmaceutical-purchasing cost-management system that can be used to monitor variances in the drug budget is described. Variance reports on inflation, volume of drugs used, and changes in inventory are generated monthly to determine whether the pharmacy is operating within its budget. The reports are processed on an IBM personal computer with the use of a dBASE-III management software package. The price and quantity of each drug, as specified in the standard drug budget, are entered into the system; using approximately four hours per month is required for entry of the quantities and prices of drugs received as noted on the invoice. Variances in the budget are reviewed, and drug-use data are assessed to determine trends. Demand intensity (use per 1000 cases) is also tracked to determine the effects of educational programs on the proper use of drugs. Variance reports generated by a computerized budget-monitoring system provide the pharmacy with timely cost data that can be used to monitor the effects of drug-use guidelines and educational programs on the budget.

Budgets↗
PubMed2006

Sexual dimorphism, activity budget and synchrony in groups of sheep.

The activity budget hypothesis has been proposed to explain the social segregation commonly observed in ungulate populations. This hypothesis suggests that differences in body size--i.e. between dimorphic males and females--may account for differences in activity budget. In particular, if females spend more time grazing and less time resting than males, activity synchrony would be reduced. Increased costs of maintaining synchrony despite differences in activity budget would facilitate group fragmentation and instability of mixed-sex groups. In this paper two prerequisites of the activity budget hypothesis were tested: (1) that males should spend less time feeding and more time resting than females in single-sex groups and (2) that lower activity synchrony should be observed in mixed-sex compared to single-sex groups. The activity budget and synchrony in mixed and single-sex groups of merino sheep (Ovis aries) of different sizes (2, 4, 6, 8 individuals) were measured in three contiguous 491-m2 arenas located in a natural pasture. Three same-size groups, one of each category, were observed simultaneously. We found no sexual differences in the time spent inactive and active (i.e. grazing, standing, moving, interacting). Males spent significantly more time grazing and less time standing than females. These differences disappeared when yearling males were omitted from the group. Males and females had similar bite and step rates. Sheep of both sexes spent less time resting and more time grazing and moving and had lower bite rates when in mixed-sex groups than when in single-sex groups. The synchrony among visually isolated groups was near zero, indicating that they changed activities independently. On the contrary, within-group synchrony was high; however it was higher in single-sex groups, in particular for males, than in mixed-sex groups. Our results suggest that differences in activity budget and synchrony alone are insufficient to explain social segregation.

Animals↗
PubMed1991

Lifetime energy budgets in mammals and birds.

1. Two data sets for standard energy metabolism (351 and 320 species, respectively) and one for maximal lifespan (494 species) in mammals have been assembled from the literature. 2. In addition smaller data sets of active (field) energy metabolism in mammals (36 species) and in birds (25 species) have been drawn on. 3. The products of the respective regression parameters as well as the products of energy metabolism and maximal lifespan in individual species have been computed in order to estimate lifetime energy metabolism in mammals generally and in various mammalian orders. 4. It is found that lifetime energy budgets in mammals generally, whether standard or active, very systematically with body mass with slopes between 0.87 and 0.93, significantly different from unity (P less than 0.001 or P less than 0.01). 5. In birds, lifetime energy budgets, whether standard or active, vary with slopes of 0.94 +/- 0.05 and 0.88 +/- 0.09, which are not significantly different from unity (P greater than 0.1). 6. In carnivores, artiodactyls, primates and bats the slopes for lifetime standard as well as lifetime active energy budgets are not significantly different from one in any of the investigated data sets. 7. In rodents the lifetime standard energy budgets have slope significantly different from one; in marsupials one data set for lifetime standard and the one for lifetime active energy budget lead to slopes significantly different from one. 8. It is concluded from this analysis that current data do not support the hypothesis that lifetime energy budgets, whether standard or active, vary as the first power of body mass in mammals generally.(ABSTRACT TRUNCATED AT 250 WORDS)

Animals↗
PubMedDate not supplied

Temporal variability of microenvironmental time budgets in Maryland.

Information on human time-activity patterns is often required to interpret environmental exposure data fully and to implement exposure assessment models. Data on short-term time-activity patterns for individuals, such as 1-day measurements, are relatively abundant. The reliability of such data for use in chronic exposure (e.g., 1 or more years) assessments performed for evaluation of health risks is not well understood. As part of the NHEXAS-Maryland investigation, daily time budget data for seven microenvironments were collected from 80 people during as many as six 1-week Cycles over a 12-month period. The data were summarized and analyzed statistically by sampling Cycle, day of week, and individual to characterize long-term average microenvironmental time budgets and to identify their determinants. Median times spent in transit, indoors at home, outside at home, indoors at work or school, outdoors at work or school, indoors at other locations, and outdoors at other locations were found to vary significantly, although not substantively in many cases, by time of year (i.e., Cycle), by day of week, and by individuals. Time budgets for most of the microenvironments also exhibited significant variability by gender, age group, education level, annual household income, and work status. The results indicate that short-term (e.g., 1-day) measures of microenvironmental time budgets for individuals are unlikely to be representative of their long-term patterns. Thus, health risk or epidemiological assessments performed for a population mean or specific quantile may be relatively insensitive to when time budget data were collected. However, the accuracy of such assessments performed for individuals is likely to be greatly improved by collection of time budget data from numerous points in time.

Adolescent↗
PubMed1997

Gas exchange of the lowest branches of young Scots pine: a cost-benefit analysis of seasonal branch carbon budget.

A cost-benefit approach was developed to analyze the carbon budget of the lowest Scots pine (Pinus sylvestris L.) branches subject to abscission. In addition to within-branch growth and respiratory costs, the budget included an estimation of a branch's share of the maintenance respiration of the stem and root. A branch was considered productive if the budget was positive. Foliar gas exchange and woody-tissue respiration were non-destructively measured at monthly intervals during the growing season on the six lowest branches of 10-year-old Scots pine trees, to the moment when the branches died naturally. Photosynthetic light response and temperature response of respiration, together with measurements of canopy light conditions and meteorological data, were used to calculate seasonal carbon budgets for the branches. Maintenance respiration of stems and roots was estimated from published data. All but one of the branches studied were found to be nonproductive over the growing season. Following a decrease in photosynthetic capacity in July, the cumulative budget became negative and the branches died, indicating that a negative carbon budget corresponds with the onset of abscission of the lowest branches.

Journal Article↗