Public Financial Information Management for Benefits Maximization

Abstract

Information management is an essential part in the public budgetary process. This paper analyzes the theoretical basis, tools, and consequences of information management throughout a budget cycle. Budgeters and decision makers need necessary financial data related to all types of revenues and expenditures, economic conditions, and agency needs, among other factors. From an organization theory perspective, budget agencies face a great number of uncertainties and constraints throughout each phase of a budget cycle. Using appropriate budgeting techniques and approaches, they collect, analyze, and use necessary information to make rational budgetary decisions regarding revenue raising and resource distribution. They intend to attain such goals and objectives as cutting inefficient expenditure, achieving more output and outcome with less input, and attaining oriented societal consequences. Extensive efforts in budget reforms have resulted in considerable productivity in government administration, but at a low level. Continuous efforts are needed for further improvement of performance.

Investigation of γ‐irradiation dependent structural properties of LLM‐105 by ultraviolet‐visible diffuse reflectance spectroscopy

“…The conventional calculation of the UV absorption spectrum is based on a single molecule, which ignores the influence of the crystal environment. In this study, the absorption spectrum of LLM-105 was calculated in the crystal environment based on the background charge, which is a standard and widely used method [32]. A large number of articles have been published based on ONIOM to calculate absorption spectrum in crystal environment [33][34][35][36].…”