scholarly journals Multi-Annual Planning of Public Budgets as a Way of Rationalising Public Expenditure

2019 ◽  
pp. 327-334
Author(s):  
Michal Kozieł

Multi-annual planning is an essential tool in public finance law for the efficient management of public funds. The management by one-year budget should be accompanied by future planning exceeding one calendar year. Such planning is being made at the present time to a certain extent; however, the fulfilment of long-term plans, which cannot be enforced, can be perceived as the basic defect, which means that long-term plans are not obligatory for the next calendar year. The aim of this article is to determine whether, and if so, how it affects the rationalisation of public expenditure, a process that should lead to the efficient and economical use of public funds.

2021 ◽  
Author(s):  
Megan Poehler ◽  
Liam Gibson ◽  
Audrey Lustig ◽  
Nicole Jane Moreland ◽  
Reuben McGregor ◽  
...  

Estimating the longevity of an individual's immune response to the Sars-Cov-2 virus is vital for future planning, particularly of vaccine requirements. Neutralising antibodies (Nabs) are increasingly being recognised as a correlate of protection and whilst there are many studies which follow the response of a cohort of people, each study alone is not enough to predict the long term response. Studies use different assays to measure Nabs making them hard to combine. We present a modelling method which can combine multiple datasets and can be updated as more detailed data becomes available. Combining data from six published datasets we predict that after a short period of rapid decay the half-life of the NAb response is approximately one year giving optimism that the response will be long-lived.


2018 ◽  
Vol 3 (2) ◽  
pp. 58-69
Author(s):  
Zbigniew Ofiarski

The Act of 27 August 2009 on public finance, which has been in effect in Poland since the beginning of 2010, has changed the rules regarding the keeping of designated income accounts by a commune’s budgetary units. The Act limited the possibility to create designated income accounts within a commune budgetary units. The right to create such accounts is restricted only to budgetary units which perform educational tasks and is an exception from the principle of full budgeting, a principle meaning that a commune’s budgetary units have to transfer all their income to the commune’s budget, and all expenses of budgetary units are covered from the commune’s budgets. In case of educational services, these public tasks are performed by the commune’s budgetary units as organizational units that are most closely linked with the commune’s budget. An exception here, which is an option at the discretion of the Commune’s Council, is to create a designated income account within the commune’s budgetary unit. The aim of the paper is to analyse and evaluate relevant legislation, judicial practice of courts and regional accounting chambers, as well as the doctrine of administrative law, in particular, educational law and public finance law regarding the scope of applicability of designated income accounts for a commune’s budgetary units that perform educational tasks. The hypothesis that the financing of such expenses through a designated income account is a special form of redistribution of public financial resources in a commune was proven correct. The implementation of this form of funding is justified by the nature of public educational services and allows for more efficient management of this part of public finance. The leading method applied in the paper was the dogmatic and legal method, supported by the empirical and analytical method (in particular with regard to the judicial practice of courts and regional accounting chambers).


2021 ◽  
Vol 4 (Supplement_1) ◽  
pp. 234-236
Author(s):  
P Willems ◽  
J Hercun ◽  
C Vincent ◽  
F Alvarez

Abstract Background The natural history of primary sclerosing cholangitis (PSC) in children seems to differ from PSC in adults. However, studies on this matter have been limited by short follow-up periods and inconsistent classification of patients with autoimmune cholangitis (AIC) (or overlap syndrome). Consequently, it remains unclear if long-term outcomes are affected by the clinical phenotype. Aims The aims of this is study are to describe the long-term evolution of PSC and AIC in a pediatric cohort with extension of follow-up into adulthood and to evaluate the influence of phenotype on clinical outcomes. Methods This is a retrospective study of patients with AIC or PSC followed at CHU-Sainte-Justine, a pediatric referral center in Montreal. All charts between January 1998 and December 2019 were reviewed. Patients were classified as either AIC (duct disease on cholangiography with histological features of autoimmune hepatitis) or PSC (large or small duct disease on cholangiography and/or histology). Extension of follow-up after the age of 18 was done for patients followed at the Centre hospitalier de l’Université de Montréal. Clinical features at diagnosis, response to treatment at one year and liver-related outcomes were compared. Results 40 patients (27 PSC and 13 AIC) were followed for a median time of 71 months (range 2 to 347), with 52.5% followed into adulthood. 70% (28/40) had associated inflammatory bowel disease (IBD) (78% PSC vs 54% AIC; p=0.15). A similar proportion of patients had biopsy-proven significant fibrosis at diagnosis (45% PSC vs 67% AIC; p=0.23). Baseline liver tests were similar in both groups. At diagnosis, all patients were treated with ursodeoxycholic acid. Significantly more patients with AIC (77% AIC vs 30 % PSC; p=0.005) were initially treated with immunosuppressive drugs, without a significant difference in the use of Anti-TNF agents (0% AIC vs 15% PSC; p= 0.12). At one year, 55% (15/27) of patients in the PSC group had normal liver tests versus only 15% (2/13) in the AIC group (p=0.02). During follow-up, more liver-related events (cholangitis, liver transplant and cirrhosis) were reported in the AIC group (HR=3.7 (95% CI: 1.4–10), p=0.01). Abnormal liver tests at one year were a strong predictor of liver-related events during follow-up (HR=8.9(95% CI: 1.2–67.4), p=0.03), while having IBD was not (HR=0.48 (95% CI: 0.15–1.5), p=0.22). 5 patients required liver transplantation with no difference between both groups (8% CAI vs 15% CSP; p=0.53). Conclusions Pediatric patients with AIC and PSC show, at onset, similar stage of liver disease with comparable clinical and biochemical characteristics. However, patients with AIC receive more often immunosuppressive therapy and treatment response is less frequent. AIC is associated with more liver-related events and abnormal liver tests at one year are predictor of bad outcomes. Funding Agencies None


2021 ◽  
Vol 7 ◽  
pp. 237802312110247
Author(s):  
Alexandrea J. Ravenelle ◽  
Abigail Newell ◽  
Ken Cai Kowalski

The authors explore media distrust among a sample of precarious and gig workers interviewed during the COVID-19 pandemic. Although these left-leaning respondents initially increased their media consumption at the outset of the pandemic, they soon complained of media sensationalism and repurposed a readily available cultural tool: claims of “fake news.” As a result, these unsettled times have resulted in a “diffusion of distrust,” in which an elite conservative discourse of skepticism toward the media has also become a popular form of compensatory control among self-identified liberals. Perceiving “fake news” and media sensationalism as “not good” for their mental health, respondents also reported experiencing media burnout and withdrawing from media consumption. As the pandemic passes its one-year anniversary, this research has implications for long-term media coverage on COVID-19 and ongoing media trust and consumption.


Fire Ecology ◽  
2019 ◽  
Vol 15 (1) ◽  
Author(s):  
Jessie M. Dodge ◽  
Eva K. Strand ◽  
Andrew T. Hudak ◽  
Benjamin C. Bright ◽  
Darcy H. Hammond ◽  
...  

Abstract Background Fuel treatments are widely used to alter fuels in forested ecosystems to mitigate wildfire behavior and effects. However, few studies have examined long-term ecological effects of interacting fuel treatments (commercial harvests, pre-commercial thinnings, pile and burning, and prescribed fire) and wildfire. Using annually fitted Landsat satellite-derived Normalized Burn Ratio (NBR) curves and paired pre-fire treated and untreated field sites, we tested changes in the differenced NBR (dNBR) and years since treatment as predictors of biophysical attributes one and nine years after the 2007 Egley Fire Complex in Oregon, USA. We also assessed short- and long-term fuel treatment impacts on field-measured attributes one and nine years post fire. Results One-year post-fire burn severity (dNBR) was lower in treated than in untreated sites across the Egley Fire Complex. Annual NBR trends showed that treated sites nearly recovered to pre-fire values four years post fire, while untreated sites had a slower recovery rate. Time since treatment and dNBR significantly predicted tree canopy and understory green vegetation cover in 2008, suggesting that tree canopy and understory vegetation cover increased in areas that were treated recently pre fire. Live tree density was more affected by severity than by pre-fire treatment in either year, as was dead tree density one year post fire. In 2008, neither treatment nor severity affected percent cover of functional groups (shrub, graminoid, forb, invasive, and moss–lichen–fungi); however, by 2016, shrub, graminoid, forb, and invasive cover were higher in high-severity burn sites than in low-severity burn sites. Total fuel loads nine years post fire were higher in untreated, high-severity burn sites than any other sites. Tree canopy cover and density of trees, saplings, and seedlings were lower nine years post fire than one year post fire across treatments and severity, whereas live and dead tree basal area, understory surface cover, and fuel loads increased. Conclusions Pre-fire fuel treatments effectively lowered the occurrence of high-severity wildfire, likely due to successful pre-fire tree and sapling density and surface fuels reduction. This study also quantified the changes in vegetation and fuels from one to nine years post fire. We suggest that low-severity wildfire can meet prescribed fire management objectives of lowering surface fuel accumulations while not increasing overstory tree mortality.


Cancers ◽  
2021 ◽  
Vol 13 (14) ◽  
pp. 3390
Author(s):  
Mats Enlund

Retrospective studies indicate that cancer survival may be affected by the anaesthetic technique. Propofol seems to be a better choice than volatile anaesthetics, such as sevoflurane. The first two retrospective studies suggested better long-term survival with propofol, but not for breast cancer. Subsequent retrospective studies from Asia indicated the same. When data from seven Swedish hospitals were analysed, including 6305 breast cancer patients, different analyses gave different results, from a non-significant difference in survival to a remarkably large difference in favour of propofol, an illustration of the innate weakness in the retrospective design. The largest randomised clinical trial, registered on clinicaltrial.gov, with survival as an outcome is the Cancer and Anesthesia study. Patients are here randomised to propofol or sevoflurane. The inclusion of patients with breast cancer was completed in autumn 2017. Delayed by the pandemic, one-year survival data for the cohort were presented in November 2020. Due to the extremely good short-term survival for breast cancer, one-year survival is of less interest for this disease. As the inclusions took almost five years, there was also a trend to observe. Unsurprisingly, no difference was found in one-year survival between the two groups, and the trend indicated no difference either.


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