Abstract This paper explains that the strengths of the U.S. defensebudgeting process are that it has many avenues for access and accountability by interested parties, ensuring that the overall military effort is essentially transparent and responsible to society. The author points out that the process allows for much waste and influence, which adds cost rather than value; thereby, the process fails to promote efficiency. The paper relates that the system is not likely to be changed radically soon because the entrenched interests can continue to win favored positions and reforming the system takes great momentum and uncommon nerve. Sources listed are in the form of endnotes.
Table of Contents:
Budgeting Concepts
Budgeting Participants
Budgeting Process
Conclusion
From the Paper "One of the main ways that government decides on what to spend each year is through baseline budgeting. It takes what was spent in the previous year as the jumping off point and begins its deliberations on what to spend in the upcoming years based upon that. By using this method, the government can operate according to expectations that have some recent history to support claims that more money is needed or less can be done with. It looks at how things went in the past year and decides where to beef up spending and where to cut."
Abstract This paper attempts to analyze the recent increases of the national defensebudget. The author argues this was plotted by US President George Bush and the US Congress in order to increase economic growth for future generations of American citizens. The writer further argues that these increases are the type of funding that feed capitalism in a negative way by promoting war and war industries. The author concludes that the current spending trends do not consider the average citizen.
Outline:
Executive Summary
Statement of Thesis
Introduction
Global Military Spending By Country
Background
Importance of the Research
Methodology
U.S. National Defense Spending Facts & Figures
Figure 2 Discretionary DefenseBudget Afghanistan and Iraq Missions and Impact on Defense -Spending Increases
National Defense Spending Insanity Evidenced in Thoughtless Waste
Analysis of 'Who' is it that Profits from Increased Defense Spending
Counter Argument
Figure 3
Findings of the Study
Discussion
Bibliography
From the Paper "According to the report entitled: "Recent Trends in World Spending: U.S. Military Spending Compared to World Spending" the United States military spending "...currently makes up 47% of the world military spending. The U.S. budget is also more than 8 times larger than the Chinese budget, the second largest spender." (Recent Trends in World Spending, 2006) In fact the rate of spending by the US military on a global basis rose 11% but if the costs of U.S. operations in Iraq and Afghanistan is subtracted from these figures the global military spending would have totaled a rise of only 4% in the year 2003 instead of the actual 11% rise stated. (Ibid) Additionally stated in the report is the fact that: "Among the four major spenders next to the USA- China, Russia, Japan, and, France. Only China has made any significant increase in its military spending since 1998 (an annual average rate of 10-12 %). Military spending in the other countries also increased but only moderately." (Ibid) The following table labeled Figure 1 shows the "Global Military Spending" by the countries of the United States, China, Russian, France, Japan, the United Kingdom, Germany, Saudi Arabia, India and South Korea during 2002."
Abstract This paper takes a look at global defense companies and the adaptations they have been forced to make over the years, in order to survive. According to the paper, defense spending has resulted in increased production of goods and services needed to satisfy the increased demand, a process that contributes to higher income and employment in the economy. The paper discusses how cutbacks influence the general economy.
Outline:
Chapter One: Introduction
Chapter Two: What are the Research and Development (R&D) Options for Companies such as NGC?
Chapter Three: What Options will be Most Beneficial to the Employees and the General Public of the U.S.?
Chapter Four: Can the U.S. Remain a Superpower and Protect Its People from Terrorism while Reducing Its Military?
Conclusion
From the Paper "In spite of these changes in the nature of the threats being arrayed against the U.S. at home and its interests and allies abroad and despite President Bush's articulation of specific campaign promises to "skip a generation" in weapons procurement, all three of the Pentagon's advanced fighter plane programs continued to receive funding; in fact, in 2002 alone, almost $12 billion was allocated to the Air Force's F-22 Raptor, the Joint Strike Fighter/F-35, and the Navy's F-18E/F fighter plane (Ciarroco, 2002). According to Ciarroco, "The F-22 has been described as a costly cold war relic designed for an enemy that no longer exists. The Super Hornet, as the F-18E/F is known, has not been able to meet key performance goals that were used to justify its development" (2002, p. 2). The JSF (also known as the F-35) was considered one of the more likely programs to be cut or scaled back; within weeks of September 11, 2001, though, Lockheed Martin was awarded a $19 billion development contract, and international partners formally joined (Ciarroco, 2002). "
Tags: NGC, weapons, research, development, defense, budget, battlefields, pentagon, government
Abstract This paper states that China has recovered its larger economic, political and military stature in East Asia and is becoming a major power in the world. This ominous development is of supreme concern and interest to the United States. The author discusses China's complex relationship with Taiwan and its apprehension about Japan's agreement with the United States on a theater missile defense (TMD) system and on launching spy satellites. The paper explains the Non-Proliferation Treaty (NPT) and the concern of China about the nuclearization of India, Pakistan and North Korea.
From the Paper "Although almost all states in the world signed the NPT, the world remained insecure and at the brink of nuclear proliferation and disaster. Observers and critics believe that preventing this would require States with nuclear capabilities to reconsider their stand on a higher moral standpoint and discard their nuclear modernization programs. Israel, India, Pakistan and North Korea, for example, needed to terminate their respective programs and agendas, using nuclear weapons."
Tags: missiles, military build-up, dictatorialdefensebudget
Abstract The objective of this paper is to conduct a research study of private military companies since the events of September 11, 2001.The paper further discusses the effects of 9/11 upon defense reform in the context of global factors or influence.
Outline:
Objective
Introduction
Present Day Private Military Company Activity
Problems with Private Military Company.
The UK's View of Hiring Private Military Companies
View From the Crown of Private Military Companies
PMCs - The Role of Private Military Companies
Determinants of PMC Growth
Market Force A Determinant
Geneva Guidelines on DefenseBudgeting UK Guidelines for Defense Reforms
Summary and Conclusion
From the Paper "Historically, private contractors and others provided transportation and engineering needs as early as the American Revolution. In 1798 Congress passed legislation that served as guidelines for procurements of the military and the contracts were won through a bidding process with restrictions. New technologies created a demand for the private military companies as time went on. Kidwell states that: "Two overarching themes currently characterize the military management field - the process of rationalization and cyclical patterns of readiness. Rationalization refers to centralized planning (generally at a high DOD level) and systematic application of business management techniques." (nd) Cyclical patterns of readiness, according to Kidwell, refers to "the tendency- first noted by Emory Upton in the 19th century - of the US to demobilize and deemphasize military expenditures and modernization until the next conflict begins and the demand for military power is immediate. Upton referred to this phenomenon as 'chronic unpreparedness although the process more closely resembles a continuing cycle." (nd) The PMCs offer a "full range of provider, consultant, and support functions in OIF and OEF." (Kidwell, nd) DynCorp is a service company operating in 15 different industries. "
Tags: efficiency, global, environment, budget, technology, efficiency, control
This paper discusses the ABC accounting process, which evaluates and determines ways to improve the quality of financial decisions at the Department of Defense (DoD).
Abstract This paper explains that the Department of Defense (DoD), with more than $1 trillion in assets and a budget that accounts for about half of the federal government's discretionary funding, has a need for accurate accounting processes. The author points out that ABC captures quantified cost and time data and translates it into information for making decisions by measuring process and activity performance, by determining the cost of business process outputs, and by identifying opportunities to improve process efficiency and effectiveness. The paper concludes that the ultimate decision will be based on a blended action that minimizes cost and time, while creating a better outcome.
Table of Contents
Big Need for Accurate Accounting
ABC in the Military
Process Decision Example
Success Stories
NASA
Fleet and Industrial Supply Center (FISC)
Military Resistance to ABC?
Who Might Benefit in the DoD?
From the Paper "In the 1990s, the RAND Corporation, including its defense-oriented federally funded research and development organizations, offered a better way for the DoD to pay for its purchases, one it thought would improve the interactions; after all, if a unit overspent in one year, then the next year it would be looking for lower prices. That meant that the organization it purchased from would experience a loss, or potentially could, which in turn could affect the service or product quality or delivery. However, the WCF arrangement bore the stamp of approval of the DoD Comptroller's office, which suggested that the WCF approach has saved ?billions of dollars by providing managers with greater visibility into the costs of DoD support operations.?"
Tags: rand, budget, time, cost, website, purchases
Abstract This paper questions whether the Australian Defense Force (ADF) has "broken the code" to successful integration of joint-interagency support during the conduct of military operations. It looks at the activities of the ADF compared with the "whole of government approach" (WOG) that exists. The paper looks at their integration and the direction the ADF will take in future joint interagency operations.
Table of Contents:
Research Question
Background and Significance
Working Hypothesis
Methodology
Introduction
Whole of Government (WOG) Approach
DefenseBudget Spending 2007-2008
Organizational Changes in Australian Armed Forces
Summary and Conclusion
From the Paper "Furthermore, bilateral counter-terrorism relationships with countries outside of the region have been formed with the most important stating to be that with the United States. Regional organizations and bodies also play an important role in combating terrorism through development of common policy response to the problem, as well as acting as a forum "for the exchange of information and ideas, coordination of regional programs and in the development of "the political will and momentum for action." (Transnational Terrorism, The Threat to Australia, 2004)"
Abstract Plants have developed their own unique methods to protect themselves from threats and without these defenses would perish. These defenses range from natural defenses that plants have developed over time such as thorns or waxy leaves to bio-engineered defenses where the plants have molecularly altered defenses. This paper highlights the key plant defense mechanisms including structural, metabolic, defenses against insects, defenses against pathogens and disease resistant genes. It also examines biotechnology including case studies and discusses its future.
From the Paper "When an insect attacks a plant, the attack signals the plant to produce insect toxins. These toxins may have varying effects on insects. The effects may range from simply repelling inspects to inhibiting the insects development. The compound within plants that signals them to release the toxins is called systemin. Systemin activates two genes that in turn produce proteinase inhibitors. Insects use proteinase to digest proteins. When the plant releases the proteinase inhibitors, it prevents the insect's ability to digest the plant's proteins."
Abstract This paper, using Pennsylvania as a model, demonstrates the differences between state budgeting policies and federal budgeting policies. It shows how the budgeting techniques in the federal government have some major differences, when compared to those in the Pennsylvania State government; these differences include a lack of a separate capital budget, different budget cycles and timelines, and budgetary policy differences.
From the Paper "The federal government uses only one budget to lay out its financial obligations, whereas Pennsylvania uses two separate budgets. The single operating budget used by the federal government is required to outline federal expenditures from purchases to service contracts. Pennsylvania, however, has one budget that outlines services, entitlements and education expenses, and a different budget to make new purchases on capital improvements. The former is called the General Fund, and the latter is the Capital budget. Pennsylvania uses two budgets because the General Fund is used for purchases and contracts that will take place within that fiscal year, and the Capital budget is used to forecast capital purchases in the next five years. In this manner, Pennsylvania can keep better track of its assets and have a tighter grip on where its money is spent. The biggest advantage to having a separate budget for capital improvements is it allows the possibility of change. When funding is appropriated on the federal level, the department gets its money all at once and builds whatever it needs. For a state, though, a program may be feasible at the time of its announcement, but may have to be restricted due to extenuating circumstances (i.e. September 11th and the economic downfall.) "
Abstract This paper discusses the commonalities and differences between the budgets of individual, for-profit, non-profit and public-sector entities. This paper explains how the budget process is similar and different between all of these entities. Budgeting is a critical element in financial planning, explains the author--whether the budget applies to an individual, a company or public entity, the budgeting process, its application and execution forecast the expected future.
From the Paper "One of the most essential ingredients for a manager to effectively run an organization is the ability to develop and implement a good budget. The main objective of a budget is to establish a method of allocating limited resources in order to achieve the best return on their dollars. Furthermore a budget also outlines the various sources of revenue and the anticipated amount of money that will be derived from each source. Individuals, governments, non-profit organizations and profit making businesses commonly use this financial planning process. Each of these entity's budgets have many similarities and differences."
Abstract Supporting the activities and operations of churches and religious organizations is a complicated and serious financial challenge. The activities of these organizations, combined with their limited financial resources, result in a need for careful attention to financial management. Further, as a result of occasional media reports of financial irregularities in some religious organizations, there is an increasing call for financial accountability in almost all organizations today. This paper shows that diocese members want to know, and have a right to know, how and where church funds are spent. Beyond accountability and financial reporting, there is a need for assistance in all aspects of financial management. The diocese, therefore, provides a unique environment in which to contextualize the study of accounting and budgeting. The paper shows that many dioceses are supported by professional accountants and bookkeepers, some as paid employees, others as volunteers. Because the number of clergy is decreasing, financial management functions are being spread thin, and there is less control; therefore, there will likely be increasing pressure from parishes for improved budgeting functions. The base of this research project is extended to all Roman Catholic Church dioceses in the United Kingdom, but concentrates on the budgeting process as it exists within a representative sampling of these religious organizations. Finally, this research project identifies who is involved in the budgeting process and whether structures interfere with budgetary process. An examination of how budgeting is done is followed by an assessment of its contribution in terms of population.
Table of Contents
Abstract
Review of the Relevant Literature
Methodology
Conclusion
From the Paper "The first major component of internal accounting systems for management's use is the company's system for establishing budgetary plans and setting performance standards. The establishment of these performance standards also requires a company to develop a system for measuring actual results and reporting the differences between actual performance and the established standards. This budgeting process leads to the establishment of specific organizational plans which are then translated into action with varying degrees of efficiency. Statistical analysis, quality controls, and trended data are typically provided to management for assessment and determination of need for corrective action, or by preparing revised plans. While these plans can be either broad, strategic outlines of the company's future or specific and detailed schedules of the inputs and outputs associated with specific independent programs, most business plans are periodic plans; in other words, these plans refer to company operations for a specified period of time. It is these periodic plans which are summarized in a series of projected financial statements, or budgets (Shillinglaw 2004)."
Abstract This paper examines the budgeting process, budgeting, and the role of budgets in organizations. The actual budget and the financial activities of an organization are explored as well as forecasting of the requirements upon which a budget is based.
Abstract The paper discusses a fixed budget proposal. This proposal as reviewed by the paper, is specifically designed for a company named 'Agile Software Development.' The paper states that when developing software programs, details should be provided on the different elements, and compares and contrasts four principles of proposal design. The paper concludes suggesting that a fixed budget proposal with a variable element provides the most flexibility when designing and developing software programs for a company.
Outline:
Introduction
Fixed Budget - "Agile on a Fixed Budget" Proposal
Conclusion
From the Paper "A fixed budget typically entails many restrictions, meaning a defined amount of money is available for defined purposes. This amount should not vary much on a fixed budget proposal. Ambler reviews three factors of "resources, schedule, and scope" noting that even in a fixed budget, "at least one must vary" because if it does not quality production will "suffer" (Ambler, p. 1). Why is this? Quality will often decrease because technical staff may have to conform to "budgetary constraints" typically introduced by a fixed budget. This may lead according to Ambler (2007) the technology team to taking shortcuts which will also sacrifice quality. In any other type of budget, like a flexible budge, all three factors (resources, schedule and scope) could vary in terms of funding. This allows more flexibility for management (Ambler, 2003). However, Ambler (2007) notes that rarely in the technology field do software applications or development teams utilize a flexible budget fully (Ambler, 2003). Some resources, especially funding when considering the fixed budget, can vary (Ambler, 2007). Typically when someone is using a fixed budget, all financing options are fixed. However, one may provide a fixed estimate at the start of a project which allows the stakeholders to "minimize" their perceived risk; then stakeholders can treat an IT investment like "a true investment" by increasing the amount of money they provide to effective teams and decreasing funding to inefficient or ineffective teams. "
Abstract This is a 5-page paper discussing the various elements of budget execution. It states that budget accounting system is an important base for the execution of the government budget agency.
Abstract This paper begins with a brief explanation of the theoretic basics of budgeting and then proceeds with an analysis of the budgeting policies of the Atlantico Company. The paper concludes with recommended alterations for Atlantico's financial policy. Included at the beginning of this paper are different tables on Atlantico budgets, an income statement, and a balance sheet.
From the Paper "Another advantage budgeting is that is confers managers increased control on the business, based on variance analysis. Noticing unfavorable variances may trigger certain responses, which have the capacity to solve the already existing problems and to prevent future ones from appearing. For instance, if costs are too high, waste may be cut out or an expensive supplier might be changed. Should the sales be too low, a supplementary effort in advertising, promotion or sales could prove useful. If there is a problem with low production, the manager could look for bottlenecks in order to remove them or he/ she could try to raise labor efficiency."
