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Record Nr. |
UNINA9910788340003321 |
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Autore |
Robinson Marc |
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Titolo |
Accrual Budgeting and Fiscal Policy / / Marc Robinson |
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Pubbl/distr/stampa |
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Washington, D.C. : , : International Monetary Fund, , 2009 |
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ISBN |
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1-4623-6183-8 |
1-4527-5612-0 |
1-4518-7231-3 |
9786612843044 |
1-282-84304-4 |
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Descrizione fisica |
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1 online resource (35 p.) |
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Collana |
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Soggetti |
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Accrual basis accounting |
Fiscal policy |
Accounting |
Money and Monetary Policy |
Public Finance |
Public Administration |
Public Sector Accounting and Audits |
Monetary Systems |
Standards |
Regimes |
Government and the Monetary System |
Payment Systems |
Fiscal Policy |
National Government Expenditures and Related Policies: Infrastructures |
Other Public Investment and Capital Stock |
National Government Expenditures and Related Policies: General |
Public finance & taxation |
Public finance accounting |
Monetary economics |
Macroeconomics |
Accrual accounting |
Currencies |
Capital spending |
Expenditure |
Finance, Public |
Money |
Capital investments |
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Expenditures, Public |
United Kingdom |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references. |
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Nota di contenuto |
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Contents; I. Introduction and Objectives; II. What is Accrual Budgeting?; III. Fiscal Sustainability and Capital Expenditure Controls; Boxes; 1. Capital Expenditure Appropriation in Australia and Denmark; IV. The Accounting Basis of Key Fiscal Policy Aggregates; 2. Net Financial Debt; 3. Major Divergences Between Net Lending and the Cash Balance: Some Examples; 4. Netting off General Government Asset Sales Receipts?; V. Net Worth, the Operating Balance, and Fiscal Sustainability; 5. Net Worth as a Fiscal Sustainability Measure?; VI. Accrual Aggregate Expenditure |
6. Accrual Aggregate Expenditure VII. Fiscal Policy for Macroeconomic Stabilization; 7. Accrual vs. Cash Measures of the Cost of Discretionary Fiscal Measures; VIII. Designing an Accrual Budgeting System to Support Accrual Fiscal Targets; 8. Net Capital Appropriations; IX. Targeting Cash Fiscal Aggregates under Accrual Budgeting; X. Controlling Budget Execution under Accrual Budgeting; 9. Net Lending vs. the Cash Balance; XI. Conclusion; References |
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Sommario/riassunto |
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Can an accrual budgeting system-a system in which budgetary spending authorizations to line ministries are formulated in accrual terms-serve the needs of good fiscal policy? If so, how must such a system be designed? What are the practical challenges which may arise in implementing sound fiscal policy under a budgeting system which is significantly more complex than traditional cash budgeting? These are the primary questions addressed in this paper. Because any budgeting system must support the control of key fiscal policy aggregates, the paper also considers the case for reformulating fiscal policy in terms of accrual rather than cash aggregates. The primary focus is on the potential fiscal policy role of net lending and net financial debt. However, the paper also considers whether net worth is an aggregate with major fiscal policy relevance. |
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2. |
Record Nr. |
UNINA9910416122403321 |
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Autore |
Bungartz H.-J (Hans-Joachim) |
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Titolo |
Software for Exascale Computing - SPPEXA 2016-2019 / / edited by Hans-Joachim Bungartz, Severin Reiz, Benjamin Uekermann, Philipp Neumann, Wolfgang E. Nagel |
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Pubbl/distr/stampa |
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Springer Nature, 2020 |
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Cham : , : Springer International Publishing : , : Imprint : Springer, , 2020 |
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ISBN |
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Edizione |
[1st ed. 2020.] |
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Descrizione fisica |
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1 online resource (XII, 620 p. 256 illus., 231 illus. in color.) |
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Collana |
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Lecture Notes in Computational Science and Engineering, , 1439-7358 ; ; 136 |
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Classificazione |
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COM014000COM020010COM067000COM072000SCI040000TEC009000 |
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Disciplina |
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Soggetti |
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Computer simulation |
Computer software—Reusability |
Computer science - Mathematics |
Computer input-output equipment |
Applied mathematics |
Engineering mathematics |
Physics |
Simulation and Modeling |
Performance and Reliability |
Computational Science and Engineering |
Input/Output and Data Communications |
Mathematical and Computational Engineering |
Numerical and Computational Physics, Simulation |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Nota di contenuto |
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EXA-DUNE: Flexible PDE Solvers, Numerical Methods, and Applications -- Smart-DASH: Smart Data Structures and Algorithms with Support for Hierarchical Locality -- Terra-Neo: Integrated Co-Design of an Exascale Earth Mantle Modeling Framework -- EXASTEEL-2: Dual Phase Steels - |
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from Micro to Macro Properties -- GROMEX: Unified Long-range Electrostatics and Dynamic Protonation for Realistic Biomolecular Simulations on the Exascale -- ExaStencils: Advanced Stencil-Code Engineering -- ExaFSA: Exascale Simulation of Fluid-Structure-Acoustics Interactions -- EXAHD: An Exa-Scalable Two-Level Sparse Grid Approach for Higher-Dimensional Problems in Plasma Physics and Beyond -- EXAMAG: Exascale Simulations of the Magnetic Universe -- FFMK: A Fast and Fault Tolerant Microkernel-based System for Exascale Computing -- ESSEX-II: Equipping Sparse Solvers for Exascale -- EXASOLVERS: Extreme Scale Solvers for Coupled Problems -- ADA-FS: Advanced Data Placement via Ad-hoc File Systems at Extreme Scales -- AIMES: Advanced Computation and I/O Methods for Earth-System Simulations. ExaDG: High-Order Discontinuous Galerkin for the Exa-Scale. MYX-MUST Correctness Checking for YML and XMP Programs -- ExtraPeak: Automatic Performance Modeling of HPC Applications with Multiple Model Parameters. |
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Sommario/riassunto |
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This open access book summarizes the research done and results obtained in the second funding phase of the Priority Program 1648 "Software for Exascale Computing" (SPPEXA) of the German Research Foundation (DFG) presented at the SPPEXA Symposium in Dresden during October 21-23, 2019. In that respect, it both represents a continuation of Vol. 113 in Springer’s series Lecture Notes in Computational Science and Engineering, the corresponding report of SPPEXA’s first funding phase, and provides an overview of SPPEXA’s contributions towards exascale computing in today's sumpercomputer technology. The individual chapters address one or more of the research directions (1) computational algorithms, (2) system software, (3) application software, (4) data management and exploration, (5) programming, and (6) software tools. The book has an interdisciplinary appeal: scholars from computational sub-fields in computer science, mathematics, physics, or engineering will find it of particular interest. . |
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