LEADER 03322nam 2200589Ia 450 001 9910464233303321 005 20181012004243.0 010 $a1-4623-6183-8 010 $a1-4527-5612-0 010 $a1-4518-7231-3 010 $a9786612843044 010 $a1-282-84304-4 035 $a(CKB)3170000000055215 035 $a(EBL)1608207 035 $a(SSID)ssj0000940033 035 $a(PQKBManifestationID)11523031 035 $a(PQKBTitleCode)TC0000940033 035 $a(PQKBWorkID)10956248 035 $a(PQKB)11155342 035 $a(OCoLC)503173030 035 $a(MiAaPQ)EBC1608207 035 $a(EXLCZ)993170000000055215 100 $a20041202d2009 uf 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt 182 $cc 183 $acr 200 10$aAccrual budgeting and fiscal policy$b[electronic resource] /$fprepared by Marc Robinson 210 $a[Washington D.C.] $cInternational Monetary Fund$d2009 215 $a1 online resource (35 p.) 225 1 $aIMF working paper ;$vWP/09/84 300 $aDescription based upon print version of record. 311 $a1-4519-1666-3 320 $aIncludes bibliographical references. 327 $aContents; 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 327 $a6. 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 330 $aCan an accrual budgeting system-a system in which budgetary spending authorizations to line ministries are formulated in accrual terms-serve the needs of good fiscal policy? If so, how must such a system be designed? What are the practical challenges which may arise in implementing sound fiscal policy under a budgeting system which is significantly more complex than traditional cash budgeting? These are the primary questions addressed in this paper. Because any budgeting system must support the control of key fiscal policy aggregates, the paper also considers the case for reformulating fiscal 410 0$aIMF working paper ;$vWP/09/84. 606 $aAccrual basis accounting 606 $aFiscal policy 608 $aElectronic books. 615 0$aAccrual basis accounting. 615 0$aFiscal policy. 700 $aRobinson$b Marc$f1955-$0910154 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910464233303321 996 $aAccrual budgeting and fiscal policy$92037106 997 $aUNINA LEADER 04971nam 22013693a 450 001 9910346690203321 005 20250203235431.0 010 $a9783038976677 010 $a3038976679 024 8 $a10.3390/books978-3-03897-667-7 035 $a(CKB)4920000000094767 035 $a(oapen)https://directory.doabooks.org/handle/20.500.12854/40207 035 $a(ScCtBLL)81504f71-275e-4146-81bd-2ba46206d311 035 $a(OCoLC)1163832116 035 $a(oapen)doab40207 035 $a(EXLCZ)994920000000094767 100 $a20250203i20192019 uu 101 0 $aeng 135 $aurmn|---annan 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 00$aAdvanced Numerical Methods in Applied Sciences$fFelice Lavernaro, Luigi Brugnano 210 $cMDPI - Multidisciplinary Digital Publishing Institute$d2019 210 1$aBasel, Switzerland :$cMDPI,$d2019. 215 $a1 electronic resource (306 p.) 311 08$a9783038976660 311 08$a3038976660 330 $aThe use of scientific computing tools is currently customary for solving problems at several complexity levels in Applied Sciences. The great need for reliable software in the scientific community conveys a continuous stimulus to develop new and better performing numerical methods that are able to grasp the particular features of the problem at hand. This has been the case for many different settings of numerical analysis, and this Special Issue aims at covering some important developments in various areas of application. 610 $astructured matrices 610 $anumerical methods 610 $atime fractional differential equations 610 $ahierarchical splines 610 $afinite difference methods 610 $anull-space 610 $ahighly oscillatory problems 610 $astochastic Volterra integral equations 610 $adisplacement rank 610 $aconstrained Hamiltonian problems 610 $ahyperbolic partial differential equations 610 $ahigher-order finite element methods 610 $acontinuous geometric average 610 $aspectral (eigenvalue) and singular value distributions 610 $ageneralized locally Toeplitz sequences 610 $aVolterra integro?differential equations 610 $aB-spline 610 $adiscontinuous Galerkin methods 610 $aadaptive methods 610 $aCholesky factorization 610 $aenergy-conserving methods 610 $aorder 610 $acollocation method 610 $aPoisson problems 610 $atime harmonic Maxwell?s equations and magnetostatic problems 610 $atree 610 $amultistep methods 610 $astochastic differential equations 610 $aoptimal basis 610 $afinite difference method 610 $aelementary differential 610 $agradient system 610 $acurl?curl operator 610 $aconservative problems 610 $aline integral methods 610 $astochastic multistep methods 610 $aHamiltonian Boundary Value Methods 610 $alimited memory 610 $aboundary element method 610 $aconvergence 610 $aanalytical solution 610 $apreconditioners 610 $aasymptotic stability 610 $acollocation methods 610 $ahistogram specification 610 $alocal refinement 610 $aRunge?Kutta 610 $aedge-preserving smoothing 610 $anumerical analysis 610 $aTHB-splines 610 $aBS methods 610 $abarrier options 610 $astump 610 $ashock waves and discontinuities 610 $amean-square stability 610 $aVolterra integral equations 610 $ahigh order discontinuous Galerkin finite element schemes 610 $aB-splines 610 $avectorization and parallelization 610 $ainitial value problems 610 $aone-step methods 610 $ascientific computing 610 $afractional derivative 610 $alinear systems 610 $aHamiltonian problems 610 $alow rank completion 610 $aordinary differential equations 610 $amixed-index problems 610 $aedge-histogram 610 $aHamiltonian PDEs 610 $amatrix ODEs 610 $aHBVMs 610 $afloating strike Asian options 610 $aHermite?Obreshkov methods 610 $ageneralized Schur algorithm 610 $aGalerkin method 610 $asymplecticity 610 $ahigh performance computing 610 $aisogeometric analysis 610 $adiscretization of systems of differential equations 700 $aLavernaro$b Felice$01786237 702 $aBrugnano$b Luigi 801 0$bScCtBLL 801 1$bScCtBLL 906 $aBOOK 912 $a9910346690203321 996 $aAdvanced Numerical Methods in Applied Sciences$94317655 997 $aUNINA