Despite widespread calls for reforms of the EU budgetary procedure, the European Convention and, even more importantly, the Intergovernmental Conference seem to have generated only minor institutional adjustments. This paper aims to explore the lack of institutional change in the budgetary field. On the basis of a thorough analysis of the current budgetary procedure and a detailed assessment of...

Budget transparency is an instrumental factor for better understanding the concept of budget within a democratic context. International codes for best governance practices in public management have appointed the internet as a communication media with the potential to provide this information in a timely and transparent manner to the several players in the society, and open government data has a...

A fiber-optic quasi-distributed strain sensors ring network has been designed based on a Mach-Zehnder optical paths interrogator. The optical paths matching for each sensor are discussed, and the optical power budgetary analysis is performed. The relation between the number of sensors and the intensity of the signals of the ring network is given for evaluation of the multiplexing capacity. Expe...

In the contingency literature on the behavioral and organizational e€ects of budgeting, use of the Moderated Regression Analysis (MRA) technique is prevalent. This technique is used to test contingency hypotheses that predict interaction e€ects between budgetary and contextual variables. This paper critically evaluates the application of this technique in budgetary research over the last two de...

This article investigates changes within national budget by examining actors’ behavioral predilections and the institutional constraints under which they operate. The article presents three theoretical propositions about the influence of attention and institutions on all magnitudes of programmatic budget changes ranging from large cuts to massive expansions. Using quantile regression, the autho...

Open Government Data put some new elements to the discussion of budget transparency. The reality in Brazil, which has a legal framework that enforces all public entities to web publish detailed budgetary data in real time, shows that effective transparency will be reached only if a standardization progress is met. This paper discusses the challenges for the standardization of open budgetary dat...

We separate the budgetary and non-budgetary effects of price on demand using choice data from wine tasting experiments in which consumers tasted wines of different quality accompanied by fictitious price information. The non-budgetary effect is present and nonlinear: it is strongly positive between e 3 and e 5, and undetectable between e 5 and e 8. We find a similar nonlinear price-quality rela...

An analytic framework is proposed to assess budgets across a series of dimensions, including whether it instills aggregate fiscal discipline, facilitates strategic prioritization expenditures, and encourages effective efficient use budgeted resources, offering budgetary stability. The process should be transparent timely support public awareness participation. This evaluated the U.S. budget, co...