BUDGET RATCHETING IN GOVERNMENTAL BUDGETING: AN EMPIRICAL INVESTIGATION

Previous literature has documented various aspects of behavior in the budgeting process. Behavioral problems that are often discussed include budgetary slack and opportunistic behavior that occur due to information asymmetry. However, there is little attention to behavioral problems in previous studies called ratcheting behavior. This study investigates such behavior in a governmental budgeting setting. Besides, this study extends by testing ratchet behavior when local government adopts a well-known budget control mechanism, called analysis on standardized expenditure. To accomplish this purpose, study participants role-played as the budget preparer on a government budgeting task. The experiment used a web-based instrument that involved 51 participants. Results showed that budget preparer engaged in a ratchet behavior when setting their budget. Furthermore, budget ratcheting did not occur when preparer using an analysis of standardized expenditure. However, this situation only remains for one year. In the next year, preparer engaged in a ratchet behavior, at a lower intention. These findings underscore the importance of analysis of standardized expenditure in a government budgeting process environment. As a practical contribution, these findings suggest that using and monitoring for the adoption of analysis on standardized expenditure should be maintained continuously.

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Determinants of Budgetary Slack Creation: A Study in Malaysian Local Authorities.

The Journal of Social Sciences Research ◽

10.32861/jssr.spi5.1040.1050 ◽

2018 ◽

pp. 1040-1050

Author(s):

Tuan Zainun Tuan Mat ◽

Nur Shahirah Adilah Mohd Sairazi ◽

Fadzlina Mohd Fahmi ◽

Sharifah Nazatul Faiza Syed Mustapha Nazri ◽

Sharina Tajul Urus

Keyword(s):

Peninsular Malaysia ◽

Local Authorities ◽

Budgetary Slack ◽

The Public ◽

Allocation Process ◽

Budget Control ◽

Effectiveness And Efficiency ◽

And Control ◽

High Degree ◽

Budgeting Process

Local authorities are responsible in allocating the resources provided by Federal Government through budget allocation process. The effectiveness and efficiency of local authorities in utilising the resources is determined by the way they manage the public funds. It is important for the local authorities to have a high degree of accountability in order to gain public trust. Managerial behavioural issues such as budgetary slack could affect the effectiveness of the budgeting process. This study aims to examine the influence of budgetary practices, specifically budget participation, budget emphasis and budget control, on the budgetary slack creation in Malaysian Local Authorities. 200 questionnaires survey were randomly distributed in January 2017 to employees that involved in budget preparation from 99 local authorities located in Peninsular Malaysia, and 109 were responded (54.5%). Hypotheses for this study were analysed using simple linear regression. Results show that budget participation, budget emphasis and budget control influence budgetary slack creation among the Malaysian local authorities. This indicates that the propensity of the subordinates to create budgetary slack increases when subordinates have influenced and involved in the budget setting as well as the use of budget in evaluating performance. High involvement and control in budgeting process, provides opportunity to manipulate the budget. The findings in this study contribute to the public sector management accounting literature in the area of budget in Malaysian local authorities. This study could assist the local authorities to enhance their budgeting system and practices.

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Determinants of Budgetary Slack Creation: A Study in Malaysian Local Authorities

The Journal of Social Sciences Research ◽

10.32861/jssr.spi1.173.183 ◽

2019 ◽

pp. 173-183

Author(s):

Tuan Zainun Tuan Mat ◽

Nur Shahirah Adilah Mohd Sairazi ◽

Fadzlina Mohd Fahmi ◽

Sharifah Nazatul Faiza Syed Mustapha Nazri ◽

Sharina Tajul Urus

Keyword(s):

Peninsular Malaysia ◽

Local Authorities ◽

Budgetary Slack ◽

The Public ◽

Allocation Process ◽

Budget Control ◽

Effectiveness And Efficiency ◽

And Control ◽

High Degree ◽

Budgeting Process

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Weight changes in hypertensive patients with phlegm-dampness syndrome: an integrated proteomics and metabolomics approach

Chinese Medicine ◽

10.1186/s13020-021-00462-x ◽

2021 ◽

Vol 16 (1) ◽

Author(s):

Chi Zhang ◽

Li Li ◽

Shiping Cheng ◽

Debajyoti Chowdhury ◽

Yong Tan ◽

...

Keyword(s):

Pathway Analysis ◽

Complement C3 ◽

Integrative Approach ◽

Weight Changes ◽

Serum Samples ◽

Phosphorylated Proteins ◽

Circulating Markers ◽

One Year ◽

Study Participants

Abstract Background Hypertension (HTN) patients who have phlegm-dampness syndrome (PDS) tend to be obese and have worse outcomes. However, the association of body weight (BW) changes and mechanisms underlying the pathophysiology of HTN-PDS are not well elucidated. This study aims to identify the longitudinal observations associated with the circulating markers discriminating BW changes of individuals with HTN-PDS. Methods An integrative approach relying on metabolomics and proteomics was applied to serum samples from HTN-PDS patients in a prospective cohort to identify the plausible mechanistic pathways underpinning HTN-PDS pathophysiology. Study participants were determined to have experienced a weight change if they showed a 5%–15% increase/reduction in BW at the end of the follow-up period. The joint pathway analysis and network analysis were performed using Ingenuity Pathway Analysis (IPA®) on the serum samples obtained from the participants over the period. Results The study involved 22 HTN-PDS patients who were overweight initially and were able to lose enough weight and 24 HTN-PDS individuals who developed overweight from normal BMI during a one-year follow-up. Our analysis suggested three types of phosphatidylcholine (PC) were altered. PC (22:2(13Z,16Z)/24:1(15Z)) and LysoPC (16:1(9Z)) were decreased in Queryweight gain samples, whereas the levels of PC (14:0/16:0) were increased in weight loss samples. The metabolomic analysis suggested 24 metabolites associated with HTN-PDS. Of them, 13 were up-regulated and 11 were down-regulated. The two-dimensional difference gel electrophoresis (2D DIGE) identified 45 phosphorylated proteins got altered in the HTN-PDS patients, wherein 23 were up-regulated and 22 were down-regulated. Integrated proteomic and metabolomics analyse acknowledged biomarkers PC, Complement C3, C4a/C4b, A2M and SERPINF1 as strong predictors for BW changes in HTN-PDS patients. Conclusion The combined serum proteomic and metabolomic profiling reveals a link between BW change and the complement system activity, altered phosphatidylcholine metabolism in HTN-PDS patients. Future studies with larger cohorts are required to strengthen and validate these findings.

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How mortality risk estimated by MAGGIC-HF, SHFM and BCN-Bio HF scores is modified after 12-month management in a multidisciplinary HF Clinic

European Heart Journal ◽

10.1093/ehjci/ehaa946.1123 ◽

2020 ◽

Vol 41 (Supplement_2) ◽

Author(s):

P Codina ◽

M De Antonio ◽

E Santiago-Vacas ◽

M Domingo ◽

E Zamora ◽

...

Keyword(s):

Mortality Risk ◽

Risk Estimation ◽

Risk Scores ◽

Paired Data ◽

Web Based ◽

Risk Of Death ◽

Estimated Risk ◽

Contemporary Management ◽

One Year ◽

Missing Variables

Abstract Background Heart failure (HF) contemporary management has significantly improved over the past two decades leading to better survival. How application of the contemporary HF management guidelines affects the risk of death estimated by available web-based risk scores is not elucidated. Objective To assess changes in mortality risk prediction after a after a 12-month management period in a multidisciplinary HF Clinic. Methods Out of 1,689 consecutive patients with HF admitted at our ambulatory HF Clinic from May 2006 to November 2018, those who completed one year follow-up were considered for the study. Patients without NTproBNP measurement or with more than 3 missing variables for risk estimation were excluded. Three contemporary web-based HF risk scores were evaluated: MAGGIC-HF, Seattle HF Model (SHFM) and the Barcelona Bio-HF Calculator containing NTproBNP (BCN Bio-HF). Risk of all-cause death at one year and at 3 years were calculated at baseline and re-evaluated after 12-month management in a multidsisciplinary HF Clinic. Wilcoxon paired data test was used to compare changes in mortality risk estimation over time and test equality of matched pairs for comparing estimated change among tools. 442 patients used to derive the Barcelona Bio-HF Calculator were excluded for discrimination purposes. Results 1,157 patients were included (age 65.7±12.7 years, 70.4% men). A significant reduction in mortality risk estimation was observed with the three HF risk scores evaluated at 12-months (Table). The BCN Bio-HF model showed significantly different changes in risk estimation, fact that indeed was partnered with numerically better discrimination. AUC at 1 and 3 years, respectively, were: BCN Bio-HF (0.773 and 0.775), MAGGIC HF (0.686 and 0.748) and SHFM (0.773 and 0.739). Conclusions The three web-based risk scores evaluated showed a significant reduction in mortality risk estimation after 12 month management in a multidisciplinary HF Clinic. The BCN Bio-HF score showed higher reduction in estimated risk, together with better discrimination, likely because it incorporates contemporary treatment and use of biomarkers. Funding Acknowledgement Type of funding source: None

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SMOKELESS TOBACCO USE AND ASSOCIATED SOCIO-ECONOMIC DEMOGRAPHIC FACTORS AMONG ADULTS IN AN URBAN RESETTLEMENT COLONY OF DELHI

10.36106/ijsr/5029269 ◽

2021 ◽

pp. 24-27

Author(s):

Varun Singh ◽

Mongjam Meghachandra Singh ◽

Reeta Devi ◽

Suneela Garg ◽

Bratati Banerjee ◽

...

Keyword(s):

Smokeless Tobacco ◽

Adult Population ◽

Cross Sectional Study ◽

Government Employees ◽

Cross Sectional ◽

Change Communication ◽

North East ◽

Collection Data ◽

One Year ◽

Study Participants

Background: Smokeless tobacco (SLT) consumption poses serious health problems and is considered to be a signicant risk factor for oral, esophageal and pancreatic cancers. Estimation of the magnitude of consumption of SLT would be useful in planning for tobacco control activities in the community. Objectives: The study was conducted to estimate the prevalence of smokeless tobacco (SLT) use among adult population and to identify the socioeconomic factors associated with the SLT use among them. Methods: This was a community based cross-sectional study conducted in an urban resettlement colony of North East Delhi among adult population (>18 years age). A pre-tested interview schedule adapted from the Global Adult Tobacco Survey India (GATS India) was used for data collection. Data was analyzed using SPPS version 25. Results: A total of 440 study participants were enrolled for the study. The overall prevalence of SLT use was 24.5% (95 % CI: 20.6 - 28.8), higher in males (28.7%)(OR 1.75) as compared to females (18.7%), more in graduate or above educated (34.6%)(OR 2.02), and among government employees (48.6%)(OR 4.2)(p<0.05). The prevalence of common forms of SLT consumed were: pan masala with tobacco (15%), gutka (12.3%), zarda (10.5%), khaini (9.3%), and gul (5.2%). The most common reason for initiation of SLT use among the users was found to be seeking enjoyment 46(42.6%). Only 35 (37.6%) current SLT users planned to quit SLT in next one year of the survey. Conclusion: Nearly one fourth of the study subjects used SLT and more among males, education level graduate and above, and Government employees. This highlights the need to plan behavior change communication strategies and counsel them for reduction or cessation of SLT use

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Evaluation of psychomotor/motor disturbances in elderly medical inpatients

European Psychiatry ◽

10.1016/j.eurpsy.2016.01.270 ◽

2016 ◽

Vol 33 (S1) ◽

pp. S150-S150 ◽

Cited By ~ 1

Author(s):

G. McCarthy ◽

O. Fitzpatrick ◽

D. O’Neill ◽

D. Meagher ◽

D. Adamis

Keyword(s):

Cognitive Impairment ◽

Severity Of Illness ◽

Mortality Rates ◽

Entire Sample ◽

Medical Inpatients ◽

Dsm Iv ◽

Competing Interest ◽

One Year ◽

Study Participants ◽

Motor Disturbances

IntroductionTraditionally psychomotor subtypes have been investigated in patients with delirium in different settings and it has been found that those with hypoactive type is the largest proportion, often missed and with the worst outcomes.Aims and objectivesWe examined the psychomotor subtypes in an older age inpatients population, the effects that observed clinical variables have on psychomotor subtypes and their association with one year mortality.MethodsProspective study. Participants were assessed using the scales CAM, APACHE II, MoCA, Barthel Index and DRS-R98. Pre-existing dementia was diagnosed according to DSM-IV criteria. Psychomotor subtypes were evaluated using the two relevant items of DRS-R98. Mortality rates were investigated one year after admission day.ResultsThe sample consisted of 200 participants [mean age 81.1 ± 6.5; 50% female; pre-existing cognitive impairment in 126 (63%)]. Thirty-four (17%) were identified with delirium (CAM+). Motor subtypes of the entire sample was: none: 119 (59.5%), hypo: 37 (18.5%), mixed: 15 (7.5%) and hyper: 29 (14.5%). Hypoactive and mixed subtype were significantly more frequent to delirious patients than to those without delirium, and none subtype more often to those without delirium. There was no difference in the hyperactive subtype between those with and without delirium. Hypoactive subtype was significant associated with delirium and lower scores in MoCA (cognition), while mixed was associated mainly with delirium. Predictors for one-year mortality were lower MoCA scores and severity of illness.ConclusionsPsychomotor disturbances are not unique to delirium. Hypoactivity, this “silent epidemic” is also part of a deteriorated cognition.Disclosure of interestThe authors have not supplied their declaration of competing interest.

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RECRUITMENT INTO THE ALZHEIMER PREVENTION TRIALS (APT) WEBSTUDY FOR A TRIAL-READY COHORT FOR PRECLINICAL AND PRODROMAL ALZHEIMER’S DISEASE (TRCPAD)

Journal of Prevention of Alzheimer's Disease ◽

10.14283/jpad.2020.46 ◽

2020 ◽

pp. 1-7

Author(s):

S. Walter ◽

T.B. Clanton ◽

O.G. Langford ◽

M.S. Rafii ◽

E.J. Shaffer ◽

...

Keyword(s):

Alzheimer’S Disease ◽

Alzheimer's Disease ◽

Effective Means ◽

Web Based ◽

The Us ◽

Study Team ◽

Prodromal Alzheimer’S Disease ◽

Prevention Trials ◽

Study Participants ◽

The Impact

BACKGROUND: The Alzheimer Prevention Trials (APT) Webstudy is the first stage in establishing a Trial-ready Cohort for Preclinical and Prodromal Alzheimer’s disease (TRC-PAD). This paper describes recruitment approaches for the APT Webstudy. Objectives: To remotely enroll a cohort of individuals into a web-based longitudinal observational study. Participants are followed quarterly with brief cognitive and functional assessments, and referred to Sites for in-clinic testing and biomarker confirmation prior to enrolling in the Trial-ready Cohort (TRC). Design: Participants are referred to the APT Webstudy from existing registries of individuals interested in brain health and Alzheimer’s disease research, as well as through central and site recruitment efforts. The study team utilizes Urchin Tracking Modules (UTM) codes to better understand the impact of electronic recruitment methods. Setting: A remotely enrolled online study. Participants: Volunteers who are at least 50 years old and interested in Alzheimer’s research. Measurements: Demographics and recruitment source of participant where measured by UTM. Results: 30,650 participants consented to the APT Webstudy as of April 2020, with 69.7% resulting from referrals from online registries. Emails sent by the registry to participants were the most effective means of recruitment. Participants are distributed across the US, and the demographics of the APT Webstudy reflect the referral registries, with 73.1% female, 85.0% highly educated, and 92.5% Caucasian. Conclusions: We have demonstrated the feasibility of enrolling a remote web-based study utilizing existing registries as a primary referral source. The next priority of the study team is to engage in recruitment initiatives that will improve the diversity of the cohort, towards the goal of clinical trials that better represent the US population.

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A Web-Based Communication Platform to Improve Home Care Services in Norway (DigiHelse): Pilot Study (Preprint)

10.2196/preprints.14780 ◽

2019 ◽

Author(s):

Linn Nathalie Støme ◽

Tron Moger ◽

Kristian Kidholm ◽

Kari J Kværner

Keyword(s):

Pilot Study ◽

Home Care ◽

Rate Ratio ◽

Care Service ◽

Behavioral Data ◽

Home Care Service ◽

Early Assessment ◽

Web Based ◽

Digital Platform ◽

One Year

BACKGROUND Home care service in Norway is struggling to meet the increasing demand for health care under restricted budget constraints, although one-fourth of municipal budgets are dedicated to health services. The integration of Web-based technology in at-home care is expected to enhance communication and patient involvement, increase efficiency and reduce cost. DigiHelse is a Web-based platform designed to reinforce home care service in Norway and is currently undergoing a development process to meet the predefined needs of the country’s municipalities. Some of the main features of the platform are digital messages between residents and the home care service, highlighting information on planned and completed visits, the opportunity to cancel visits, and notifications for completed visits. OBJECTIVE This study aimed to test the usability and economic feasibility of adopting DigiHelse in four districts in Oslo by applying registry and behavioral data collected throughout a one-year pilot study. Early health technology assessment was used to estimate the potential future value of DigiHelse, including the predictive value of behavior data. METHODS Outcome measures identified by stakeholder insights and scenario drafting in the project’s concept phase were used to assess potential socioeconomic benefits. Aggregated data were collected to assess changes in health consumption at baseline, and then 15 and 52 weeks after DigiHelse was implemented. The present value calculation was updated with data from four intervention groups and one control group. A quasi-experimental difference-in-difference design was applied to estimate the causal effect. Descriptive behavioral data from the digital platform was applied to assess the usability of the platform. RESULTS Over the total study period (52 weeks), rates increased for all outcome estimates: the number of visits (rate ratio=1.04; <italic>P</italic>=.10), unnecessary trips (rate ratio=1.37; <italic>P</italic>=.26), and phone calls (rate ratio=1.24; <italic>P</italic>=.08). A significant gap was found between the estimated value of DigiHelse in the concept phase and after the one-year pilot. In the present pilot assessment, costs are expected to exceed potential savings by €67 million (US $75 million) over ten years, as compared to the corresponding concept estimates of a potential gain of €172.6 million (US $193.6 million). Interestingly, behavioral data from the digital platform revealed that only 3.55% (121/3405) of recipients actively used the platform after one year. CONCLUSIONS Behavioral data provides a valuable source for assessing usability. In this pilot study, the low adoption rate may, at least in part, explain the inability of DigiHelse to perform as expected. This study points to an early assessment of behavioral data as an opportunity to identify inefficiencies and direct digital development. For DigiHelse, insight into why the recipients in Oslo have not made greater use of the Web-based platform seems to be the next step in ensuring the right improvement measures for the home care service.

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The development of Schoology web-based learning media with GeoGebra to improve the ICT literacy on quadratic functions

JRAMathEdu (Journal of Research and Advances in Mathematics Education) ◽

10.23917/jramathedu.v5i3.10692 ◽

2020 ◽

Vol 5 (3) ◽

pp. 304-316

Author(s):

Arif Fatahillah ◽

Irsalina Dwi Puspitasari ◽

Saddam Hussen

Keyword(s):

Quadratic Functions ◽

Observation Data ◽

Ict Literacy ◽

Web Based ◽

The Public ◽

Web Based Learning ◽

Use Of Technology ◽

The Media ◽

Study Participants ◽

D Model

The use of technology in learning is essential for developing students' ICT literacy. However, the application of technology as a learning media remains limited. The purpose of this study is to develop a learning media to enhance students' ICT literacy. This research is conducted using a 4-D model, which consists of four stages: defining, designing, developing, and disseminating. This learning media is developed based on ICT literacy indicators. The study participants are 33 of 10th-grade students at one of the public vocational schools in Jember, East Java. Data collection methods consist of validation sheets, tests, questionnaires, interviews, and observations. The expert validation is used to validate the media, while the students' response questionnaire determines the practicality. The validity result shows that the media can be used to measure ICT literacy. Moreover, the practicality of media also shows that it can be easily applied. Furthermore, the effectiveness of learning media is obtained from the N-Gain average of test and ICT literacy questionnaire. The observation data also support the effectiveness of the media during the implementation. The result shows that the media confirmed to be effective as it can improve the students' ICT literacy. To sum up, the Schoology web-based learning media with GeoGebra is useful to improve ICT literacy on quadratic functions

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Successful promotion of physical activity among students of medicine through motivational interview and Web-based intervention

PeerJ ◽

10.7717/peerj.9495 ◽

2020 ◽

Vol 8 ◽

pp. e9495 ◽

Cited By ~ 1

Author(s):

Dubravka Mandic ◽

Vesna Bjegovic-Mikanovic ◽

Dejana Vukovic ◽

Bosiljka Djikanovic ◽

Zeljka Stamenkovic ◽

...

Keyword(s):

Physical Activity ◽

Social Media ◽

Logistic Regression ◽

Motivational Interview ◽

Statistical Testing ◽

Intervention Period ◽

Web Based ◽

Low Level ◽

One Year ◽

Multicomponent Interventions

Background Regular physical activity supports healthy behavior and contributes to the reduction of preventable diseases. Students in their social transition period are the ideal groups for interventions. The higher education period, associated with demanding changes and poor time management, results in a low level of physical activity. In this age, social media usually are a suitable channel of communication and multicomponent interventions are the most desirable. It has not been sufficiently investigated how effective a Web-based approach is among university students when it comes to physical activity in the long-term period. We combined a Web-based approach with motivational interviews and tested these two interventions together and separate to assess their impact on improving the physical activity of medical students 1 year after the intervention. Methods All 514 first-year students at the Faculty of Medicine in Belgrade were invited to fill in a baseline questionnaire. Also, they underwent measurement of weight, height and waist circumference. After that, students selected a 6 months intervention according to their preference: Intervention through social media (Facebook) (Group 1) or combined with a motivational interview (Group 2). Group 3 consisted of students without any intervention. One year after completion of the 6 months intervention period, all students were invited to a second comprehensive assessment. Analyses were performed employing a wide range of statistical testing, including direct logistic regression, to identify determinants of increased physical activity measured by an average change of Metabolic Equivalent of Task (MET). This outcome measure was defined as the difference between the values at baseline and one year after completion of the 6 months intervention period. Results Due to a large number of potential determinants of the change of MET, three logistic regression models considered three groups of independent variables: basic socio-demographic and anthropometric data, intervention and willingness for change, and health status with life choices. The only significant model comprised parameters related to the interventions (p < 0.001). It accurately classified 73.5% of cases. There is a highly significant overall effect for type of intervention (Wald = 19.5, df = 2, p < 0.001) with high odds for the increase of physical activity. Significant relationship between time and type of intervention also existed (F = 7.33, p < 0.001, partial η2 = 0.091). The influence of both factors (time and interventions) led to a change (increase) in the dependent variable MET. Conclusion Our study confirmed the presence of low-level physical activity among students of medicine and showed that multicomponent interventions have significant potential for positive change. The desirable effects of the Web-based intervention are higher if an additional booster is involved, such as a motivational interview.

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