Controllability, Budget Flexibility and New Model of Budgeting System

How to extend the flexibility of the budget control to adapt for need of strategy management and management control is a difficult and very important problem. The purpose of this paper is to study tentatively this problem based on the extant results of controllability principle and budgeting in management control system of organization. In this paper, three main results are as follows： （1） To disclose that the controllability of an organization is one characteristic of the budgeting systems and the controllability is not impartial and not single personal action. （2） To discuss tentatively an improved budgeting system to improve the several weaknesses of traditional budgeting control that Otley （1999） summarized from the academic and practitioner literatures in order to improve the controllability of strategy management with budget flexibility. （3） To build the new model of flexible budget with three new features： it makes strategy objectives easily achievable and controllable; it makes controllers have a more strategic role; it can balance these multiple goals when they cannot be achieved simultaneously and external conditions are more demanding.

The role of trust in supervisor in participative budgeting systems

This study examined the relationship between budget participation and managerial performance as mediated by trust in supervisor and explored the moderating role of budget-goal difficulty on budget participation, trust in supervisor, and managerial performance. One-hundred-fifty-eight useful responses were drawn at random from subordinate managers of manufacturing companies listed on the Taiwan Stock Exchange. The mediating effect of trust in supervisor was examined by path analysis. Subgroup analysis was used to examine the contingency effect of budget-goal difficulty on the mediating role of trust in supervisor between budget participation and performance. The findings support our hypotheses and demonstrate the mediating effect of trust in supervisor and the moderating effect of budget-goal difficulty.

Pumping-induced Well Hydraulics and Groundwater Budget in a Leaky Aquifer System with Vertical Heterogeneity in Aquitard Hydraulic Properties

In groundwater hydrology,aquitard heterogeneity is often less considered compared to aquifers,despite its significant impact on groundwater hydraulics and groundwater resources evaluation.A semi-analytical solution is derived for pumping-induced well hydraulics and groundwater budget with consideration of vertical heterogeneity in aquitard hydraulic conductivity(K)and specific storage(S_(s)).The proposed new solution is innovative in its partitioning of the aquitard into multiple homogeneous sub-layers to enable consideration of various forms of vertically heterogeneous K or S_(s).Two scenarios of analytical investigations are explored:one is the presence of aquitard interlayers with distinct K or S_(s) values,a common field-scale occurrence;another is an exponentially depth-decaying aquitard S_(s),a regional-scale phenomenon supported by statistical analysis.Analytical investigations reveal that a low-K interlayer can significantly increase aquifer drawdown and enhance aquifer/aquitard depletion;a high-S_(s) interlayer can noticeably reduce aquifer drawdown and increase aquitard depletion.Locations of low-K or high-S_(s) interlayers also significantly impact well hydraulics and groundwater budget.In the context of an exponentially depth-decaying aquitard S_(s),a larger decay exponent can enhance aquifer drawdown.When using current models with a vertically homogeneous aquitard,half the sum of the geometric and harmonic means of exponentially depth-decaying aquitard S_(s) should be used to calculate aquitard depletion and unconfined aquifer leakage.

Discussion on Cost Budgeting and Cost Control Strategies for Prefabricated Construction Projects

In the process of China’s national economic development,the construction industry is a very important component and has a direct impact on the level of China’s economic construction.Nowadays,the development speed of the prefabricated construction industry is constantly accelerating.To effectively ensure the economic benefits of engineering projects,it is necessary to comprehensively strengthen cost budgeting and cost control.This article analyzes the cost budget of prefabricated construction projects,introduces the application advantages of prefabricated construction,and proposes specific cost budgeting and cost control measures,hoping to provide some reference for relevant researchers.

Fund budget model for multipurpose transit smart card systems

The fund budget of multipurpose transit smart card systems is studied by stochastic programming to assign limited funds to different applications reasonably. Under the constraints of a gross fund, models of chance-constrained and dependentchance for the fund budget of multipurpose transit smart card systems are established with application scale and social demand as random variables, respectively aiming to maximize earnings and satisfy the service requirements the furthest; and the genetic algorithm based on stochastic simulation is adopted for model solution. The calculation results show that the fund budget differs greatly with different system objectives which can cause the systems to have distinct expansibilities, and the application scales of some applications may not satisfy user demands with limited funds. The analysis results indicate that the forecast of application scales and application future demands should be done first, and then the system objective is determined according to the system mission, which can help reduce the risks of fund budgets.

Interannual variability of boreal summer intraseasonal oscillation over the northwestern Pacific influenced by the Pacific Meridional Mode

During the boreal summer,intraseasonal oscillations exhibit significant interannual variations in intensity over two key regions:the central-western equatorial Pacific(5°S-5°N,150°E-150°W)and the subtropical Northwestern Pacific(10°-20°N,130°E-175°W).The former is well-documented and considered to be influenced by the ENSO,while the latter has received comparatively less attention and is likely influenced by the Pacific Meridional Mode(PMM),as suggested by partial correlation analysis results.To elucidate the physical processes responsible for the enhanced(weakened)intraseasonal convection over the subtropical northwestern Pacific during warm(cold)PMM years,the authors employed a moisture budget analysis.The findings reveal that during warm PMM years,there is an increase in summer-mean moisture over the subtropical northwestern Pacific.This increase interacts with intensified vertical motion perturbations in the region,leading to greater vertical moisture advection in the lower troposphere and consequently resulting in convective instability.Such a process is pivotal in amplifying intraseasonal convection anomalies.The observational findings were further verified by model experiments forced by PMM-like sea surface temperature patterns.

Nutrient Budget and Soil Nutrient Status in Greenhouse System

This paper is based on nutrient budget and its effects on soil nutrient status in typical greenhouse system in China to provide a basis for raising the utilization rate of fertilizers and maintaining the sustainable development of agriculture in the greenhouse.By investigating the management of 18 representative greenhouses in Shouguang,Shandong Province,China,and analyzing both the greenhouse and open field soil samples,the soil nutrient budget and the trend of nutrient accumulation and translocation in soils were thus studied.The results under greenhouse system showed that the average annual inputs of N,P2O5 and K2O were 4 088,3 655 and 3 437 kg ha-1,respectively.The total inputs of N,P2O5 and K2O provided by chemical fertilizers which are the main source of soil nutrient were 63,61 and 66%,respectively.The utilization rates of N,P2O5 and K2O were only 24,8,46% and the input ratio among N,P2O5 and K2O （1：0.9：0.8） was quite different from the uptake ratio （1：0.3：1.4）.It had caused the excess of N,P2O5 and K2O in the soil,and the theoretical surpluses were 3 214,3 401 and 2 322 kg ha-1,respectively,for N,P2O5 and K2O.The level of the organic matter,total nitrogen,nitrate nitrogen,available phosphorus,and available potassium was increased substantially,and their maximum level was observed in the topsoil （0-20 cm） with an average value being 1.4,1.9,21.2,5.4,and 3.7 times higher than that of the open field soil,respectively.The greenhouse soils showed leaching of the nutrients,especially NO3- which would cause a potential risk to the quality of groundwater in the area.It is necessary to apply more organic manure and provide nutrients according to the crop requirements and soil fertility as it could not only produce high crop yield,but also be beneficial to balance the soil nutrient and improve the utilization rate of fertilizers.Further,there would be no significant surplus of nutrients which may leach out of soil to contaminate the environment.

Nitrogen Budget in Recirculating Aquaculture and Water Exchange Systems for Culturing Litopenaeus vannamei

In order to investigate the culture characteristics of two indoor intensive Litopenaeus vannamei farming modes, recirculating aquaculture system(RAS) and water exchange system(WES), this study was carried out to analyze the water quality and nitrogen budget including various forms of nitrogen, microorganism and chlorophyll-a. Nitrogen budget was calculated based on feed input, shrimp harvest, water quality and renewal rate, and collection of bottom mud. Input nitrogen retained in shrimp was 23.58% and 19.10% respectively for WES and RAS, and most of nitrogen waste retained in water and bottom mud. In addition, most of nitrogen in the water of WES was TAN(21.32%) and nitrite(15.30%), while in RAS was nitrate(25.97%), which means that more than 76% of ammonia and nitrite were removed. The effect of microalgae in RAS and WES was negligible. However, bacteria played a great role in the culture system considering the highest cultivable cultivable bacterial populations in RAS and WES were 1.03×10^(10) cfu mL^(-1) and 2.92×10~9 cfu mL^(-1), respectively. Meanwhile the proportion of bacteria in nitrogen budget was 29.61% and 24.61% in RAS and WES, respectively. RAS and WES could realize shrimp high stocking culture with water consuming rate of 1.25 m^3 per kg shrimp and 3.89 m^3 per kg shrimp, and power consuming rates of 3.60 kwh per kg shrimp and 2.51 kwh per kg shrimp, respectively. This study revealed the aquatic environment and nitrogen budget of intensive shrimp farming in detail, which provided the scientific basis for improving the industrial shrimp farming.

Nitrogen Flow in the Rural Ecosystem of Mikasa City in Hokkaido, Japan

This study of Mikasa City in 2001, which analyzed N flow between N production and N load in seven agricultural and settlement subsystems, i.e., paddy, onion, wheat, vegetable, dairy, chicken, and citizen subsystems, aimed to compare N flow in each subsystem, to determine the main sources of the N load, and to evaluate the influence of agricultural production and food consumption on N cycling in a rural area. The results showed that in Mikasa city, 38.5% of the N load came from point sources and the remainder from non-point sources with intensive vegetable farming imparting a serious N load. Because of the internal N cycling in the dairy subsystem, chemical fertilizer application was reduced by 70.2%, and 23.72 Mg manure N was recycled to the field; therefore, the N utilization efficiency was raised from 18.1% to 35.1%. If all the manure N in the chicken subsystem was recycled, chemical fertilizer application would be reduced by 8.1% from the present level, and the point sources of N pollution would be reduced by 20.8%.

Effect of copper on the growth of shrimps Litopenaeus vannamei : water parameters and copper budget in a recirculating system

Shrimps( Litopenaeus vannamei) were intensively cultured in a recirculating aquaculture system for 98 days to investigate effects of 0.3 mg/L Cu on its performance, Cu budget, and Cu distribution. Shrimps in Cu-treated systems had greater mean final weight(11.10 vs 10.50 g), body length(107.23 vs 106.42 mm), survival rate(67.80% vs 66.40%), and yield(6.42 vs 5.99 kg/m 3), and lower feed conversion ratio(1.20 vs 1.29) than those in control systems but the differences were not significant. Vibrio numbers remained stable(10 4 –10 6 colony forming units/mL) in the rearing tanks of both control and treated systems. Total ammonium-N, nitrite-N, nitrate-N, pH, chemical oxygen demand, 5-day carbonaceous biochemical oxygen demand, and total suspended solids were similar in controls and treatments. Dissolved Cu concentration in the treated systems decreased from 0.284 to 0.089 mg/L while in the control systems it increased from 0.006 2 to 0.018 mg/L. The main sources of Cu in the treated systems were the artificially added component(75.7% of total input), shrimp feed(21.0%), water(2.06%), and shrimp biomass(1.22%). The major outputs of Cu occurred via the mechanical filter(41.7%), water renewal(15.6%), and draining of the sediment trap(15.1%). The foam fractionator removed only 0.69% of total Cu input. Harvested shrimp biomass accounted for 11.68% of Cu input. The Cu concentration of shrimps in the Cu-treated systems(30.70 mg/kg wet weight) was significantly higher than that in control systems(22.02 mg/kg). Both were below the maximum permissible concentration(50 mg/kg) for Cu in seafood for human consumption in China. Therefore, recirculating systems can be used for commercial on-growing of Litopenaeus vannamei without loss of shrimp quality, even in water polluted by 0.30 mg/L Cu. The mechanical filter is the main route for Cu removal.

A Study of Influencing Systems and Moisture Budget in a Heavy Rainfall in Low Latitude Plateau in China during Early Summer

Analysis of a heavy rainfall in a lower latitude plateau and characteristics of water vapor transportation have been conducted by using conventional data and denser surface data. The results show： （1） the heavy rainfall was caused by a series of mesoscale systems under favorable large-scale conditions when the warm moister air and cold air interacted with each other. At the same time, the coupling between the upper- and lower-level jets was revealed. It is also found that there exists some different characteristics among the main influencing systems of heavy rainfalls in Yunnan, such as the Indian-Myanmar trough and the path of the cold air, compared with those in East and South China. （2） The interaction between mesoscale convergence lines near the ground may be a possible triggering mechanism for the occurrence of mesoscale systems, and the dynamical and thermal dynamical structure of the mesoscale systems was very obvious. The convergence lines may relate closely to the terrain of Yunnan, China. （3） The computation of the water vapor budget reveals that the primary source of water vapor supply for heavy rainfall was in the Bay of Bengal. In this case, the water vapor could be transported into Yunnan even though the amount of water vapor was less than that in the lower troposphere in East and South China. In addition, the analysis for three-dimensional air parcel trajectories better revealed and described the source location and the transportation of water vapor to Yunnan.

Simulating Net Carbon Budget of Forest Ecosystems and Its Response to Climate Change in Northeastern China Using Improved FORCCHN

As dominant biomes,forests play an important and indispensable role in adjusting the global carbon balance under climate change.Therefore,there are scientific and political implications in investigating the carbon budget of forest ecosystems and its response to climate change.Here we synthesized the most recent research progresses on the carbon cycle in terrestrial ecosystems,and applied an individual-based forest ecosystem carbon budget model for China(FORCCHN) to simulate the dynamics of the carbon fluxes of forest ecosystems in the northeastern China.The FORCCHN model was further improved and applied through adding variables and modules of precipitation(rainfall and snowfall) interception by tree crown,understory plants and litter.The results showed that the optimized FORCCHN model had a good performance in simulating the carbon budget of forest ecosystems in the northeastern China.From 1981 to 2002,the forests played a positive role in absorbing carbon dioxide.However,the capability of forest carbon sequestration had been gradually declining during the the same period.As for the average spatial distri-bution of net carbon budget,a majority of the regions were carbon sinks.Several scattered areas in the Heilongjiang Province and the Liaoning Province were identified as carbon sources.The net carbon budget was apparently more sensitive to an increase of air temperature than change of precipitation.

Influence of stocking density on growth, body composition and energy budget of Atlantic salmon Salmo salar L. in recirculating aquaculture systems

Atlantic salmon Salmo salar were reared at four stocking densities--high density D1 （final density -39 kg/m^3）, medium densities DE （-29 kg/m^3） and D3 （~19 kg/m^3）, and low density D4 （-12 kg/m^3）- for 40 days to investigate the effect of stocking density on their growth performance, body composition and energy budgets. Stocking density did not significantly affect specific growth rate in terms of weight （SGRw） but did affect specific growth rate in terms of energy （SGRe）. Stocking density significantly influenced the ration level （RLw and RLe）, feed conversion ratio （FCRw and FCRe） and apparent digestibility rate （ADR）. Ration level and FCRw tended to increase with increasing density. Fish at the highest density D~ and lowest density D4 showed lower FCRe and higher ADR than at medium densities. Stocking density significantly affected protein and energy contents of the body but did not affect its moisture, lipid, or ash contents. The expenditure of energy for metabolism in the low-density and high-density groups was lower than that in the medium-density groups. Stocking density affected energy utilization from the feces but had no effect on excretion rate. The greater energy allocation to growth at high density and low density may be attributed to reduced metabolic rate and increased apparent digestibility rate. These findings provide information that will assist selection of suitable stocking densities in the Atlantic-salmon-farming industry.

Nitrogen and Phosphorus Budget of a Polyculture System of Sea Cucumber(Apostichopus japonicus), Jellyfish(Rhopilema esculenta) and Shrimp(Fenneropenaeus chinensis)

The nitrogen(N) and phosphorus(P) budget and the ecological efficiency of a polyculture system of sea cucumber(Apostichopus japonicus), jellyfish(Rhopilema esculenta) and shrimp(Fenneropenaeus chinensis) were studied in a cofferdam, 120.2 ha in size. The nutrients were supplied by spring tide inflow. In total, 139600 kg N yr-1 and 9730 kg P yr-1 input to the system; while 118900 kg N yr-1 and 2840 kg P yr-1 outflowed from the system concurrently, thus the outflow was 85.7%(N) and 29.2%(P) of inflow. The production of N and P was 889.5 kg yr-1 and 49.28 kg yr-1(sea cucumber) and 204 kg yr-1 and 18.03 kg yr-1(jellyfish and shrimp), respectively. The utilization rate of N and P by polycultured animals was 7.8‰ and 6.9‰, respectively, 21.9% and 38% higher than that of monocultured sea cucumber. Our results indicated that the polyculture system was an efficient culture system of animals and a remediation system of coastal environment as well; it scavenged 14.3% and 70.8% of N and P, respectively. Such an ecological efficiency may be improved further by increasing either the stocking density or the size of sea cucumber or both.

COMPARATIVE STUDIES ON NITROGEN BUDGETS OF CLOSED SHRIMP POLYCULTURE SYSTEMS

April to October, 1997 comparative studies on the nitrogen budgets of closed shrimp polyculture systems showed that, in all the studied polyculture systems, nitrogen from feeds and fertilizers were the main input items, which comprised 70.7%-83.9% of the total input nitrogen, 3.2%-7.4% of which was provided by nitrogen fixation. It was in monoculture enclosures (Y 4, Y 11 and Y 12) that the percentage reached the maximum value. The output nitrogen in harvested products comprised 10.8%-24.6% of total input nitrogen, and the highest percentage, 24.6%, was found in shrimp fish tagelus polyculture systems. In shrimp monoculture and shrimp fish polyculture systems, they were 19.1% and 21.9%, respectively. The nitrogen utilization efficiency was different and varied from 12.2% to 20.1%. The highest, 20.1%, was found in shrimp fish tagelus polyculture systems, and the average of 20.0% was found in shrimp tagelus polyculture systems. The lowest, 12.2%, was found in shrimp monoculture systems. All the nitrogen utilization efficiencies in shrimp fish systems or shrimp scallop systems seemed to be higher than that of the monoculture system, but they showed little statistical difference. The main outputs of nitrogen were found in sediment mud, and comprised 48.2%-60.8% of the total input, the lowest percentage was found in shrimp fish tagelus polyculture systems, and the highest percentage in shrimp scallop systems. During the experiment, nitrogen lost through denitrification and ammonia volatilization comprised 1.9%-6.2%, averaged 2.8%, of the total input, and the loss through seepage comprised 5.9%-8.9% of the total. The estimated nitrogen attached to the enclosure wall comprised 3.7%-13.3% of the total, and was highest in shrimp monoculture systems. Compared with the classic shrimp farming industry, the closed shrimp polyculture systems may improve the nitrogen utilization efficiency, and hence reduce the environmental impacts on coastal waters. The nitrogen discharging rates for all the studied polyculture systems ranged from 3.0% to 6.0% of total input nitrogen.

Local communities' participation in decision-making processes through planning and budgeting in African countries

Community participation and community based management are topical themes in current policy and discussion revolving around decision-making processes especially those dealing with natural resources management.This review shows that while governments have accepted the need to either cede or devolve control and management of natural resources to the local communities,the communities are not part and parcel of the planning and budgeting which are crucial in decisionmaking.Communities were seen to be more involved in the implementation of natural resource management programs but lacked ownership of the projects.This causes lack of commitment to the programs and at times hostile reaction from the communities.The communities are always at the receiving end when it pertains to losses in the exchange.Community participation was shown to be effective when the local population is involved not as co-operating users but as natural resource managers or owner managers.

Dynamic phosphorus budget for lake-watershed ecosystems

Lake eutrophication caused by excess phosphorus （P） loading from point sources （PS） and nonpoint sources （NPS） is a persistent and serious ecological problem in China. A phosphorus budget, based on material flow analysis（MFA） and system dynamic （SD）, is proposed and applied for the agriculture-dominated Qionghai Lake watershed located in southwestern China. The MFA-SD approach will not only cover the transporting process of P in the lake-watershed ecosystems, but also can deal with the changes of P budget due to the dynamics of watershed. P inflows include the fertilizer for agricultural croplands, soil losses, domestic sewage discharges, and the atmospheric disposition such as precipitation and dust sinking. Outflows are consisted of hydrologic export, water resources development, fishery and aquatic plants harvesting. The internal P recycling processes are also considered in this paper. From 1988 to 2015, the total P inflows for Lake Qionghai are in a rapid increase from 35.65 to 78.73 t/a, which results in the rising of P concentration in the lake. Among the total P load 2015, agricultural loss and domestic sewage account for 70.60% and 17.27% respectively, directly related to the rapid social-economic development and the swift urbanization. Future management programs designed to reduce P inputs must be put into practices in the coming years to ensure the ecosystem health in the watershed.

Estimating the Budgets of Nutrients for Phytoplankton Bloom inthe Central Yellow Sea Using a Modified LowerTropic Ecosystem Model

A modified lower trophic ecosystem model （NEMURO） is coupled with a three-dimensional hydrodynamic model for anapplication in the central Yellow Sea. The model is used to simulate the horizontal distributions and annual cycles of chlorophyll-aand nutrients with results consistent with historical observations. Generally, during the winter background and spring bloom periods,the exchange with neighboring waters constitutes the primary sources of nutrients. Howerver, during the winter background period,the input of silicate from the layer deeper than 50 m is the most important source that contributes up to 60% to the total sources. Dur-ing the spring bloom period, the transport across the thermocline makes significant contribution to the input of phosphate and silicate.During the post spring bloom period, the relative contribution of relevant processes varies for different nutrients. For ammonium,atmospheric deposition, excretion of zooplankton and decomposition of particulate and dissolved nitrogen make similar contributionsFor phosphate and silicate, the dominant input is the transport across the thermocline, accounting for 62% and 68% of the totalsources, respectively. The N/P ratio averaged annually and over the whole southern Yellow Sea is up to 51.8, indicating the potentialof P limitation in this region. The important influence of large scale sea water circulation is revealed by both the estimated fluxes andthe corresponding N/P ratio of nutrients across a section linking the northeastern bank of the Changjiang River and Cheju Island.During the winter background period, the input of nitrate, ammonium, phosphate and silicate by the Yellow Sea Warm Current isestimated to be 4.6~ 101~, 2.3x 101~, 2.0x 109 and 1.2x 101~ mol, respectively.

Household behavior in practicing mental budgeting based on the theory of planned behavior

Ajzen’s theory of planned behavior(TPB)suggests that planned behavior is determined by behavioral intention.Despite extensive literature based on TPB,household mental budgeting behavior explained by TPB is underexplored.The current study empirically tested TPB factors in light of mental budgeting behavior.The hypothesized model was tested using partial least squares structural equation modeling(PLS-SEM).PLS-SEM was employed using a Likert-scaled questionnaire administered to 275 households.The results indicate that mental budgeting attitude and mental budgeting past behavior strongly predict mental budgeting intention,and mental budgeting intention predicts mental budgeting behavior.Further,mental budgeting intention partially mediates the relationship between mental budgeting attitude and mental budgeting behavior,and mental budgeting past behavior and mental budgeting behavior.This study contributes to the academic interest in theoretical progress in household behavior.

Production of Pacific White Shrimp Polycultured with Swimming Crab at Different Densities, and Nutrient Budget in the Enclosure System

This study was to evaluate the effect of stocking densities on the nitrogen and phosphorus budgets for a polyculture of the crab Portunus trituberculatus and the Pacific white shrimp Litopenaeus vannamei.The shrimps(initial weight,0.012 g)were cultured at a density of 45 shrimp m^(-2),and juvenile crabs(initial weight,0.024 g)were cultured at five densities of 0,3,6,9,and 12 crabs m^(-2).The treatments were grouped as C0S45,C3S45,C6S45,C9S45,and C12S45,respectively.Water quality parameters,growth of shrimp and crabs,and nitrogen and phosphorus budget were measured.The results indicated that the shrimp performances in polyculture treatments C3S45 and C6S45 were superior to those in the crab-free treatment(C0S45).The crab in treatments C3S45 and C6S45 exhibited a significantly higher final mean weight and carapace width/length than those in treatments C9S45 and C12S45.The final size and survival of crabs had a negative correlation with the increasing crab stocking density.The contents of total phos-phorus and total nitrogen and the comprehensive contamination index values were higher in the C9S45 and C12S45 treatments than in the other treatments.The conversion ratios of nitrogen for crab and shrimp growth in treatment C3S45 were significantly higher than those in the crab-free treatment.These findings indicate that polyculturing shrimp with crabs at suitable densities can improve productivity,profitability,nutrient utilization,and the environmental quality.From the 60-day treatments,the optimal culture densi-ties were 3-6 crabs m^(-2) and 45 shrimps m^(-2).