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Record W3121760665

Review of international practices for determining medium-term resource needs of spending agencies

2015· preprint· en· W3121760665 on OpenAlex

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

aboutThe title or abstract carries a Canadian signal from the geographic lexicon.
no affNo Canadian affiliation: this work is invisible to an affiliation-only frame.
No Canadian affiliation. An affiliation-only frame, the usual design, would never have seen this work. It is one of the works that make the case for inverting the frame.

Bibliographic record

VenueRePEc: Research Papers in Economics · 2015
Typepreprint
Languageen
FieldBusiness, Management and Accounting
TopicLife Cycle Costing Analysis
Canadian institutionsnot available
Fundersnot available
KeywordsActivity-based costingTerm (time)Process (computing)BusinessSustainabilityMedium termResource (disambiguation)Budget processStrengths and weaknessesEnvironmental economicsPublic economicsRisk analysis (engineering)Operations managementEconomicsComputer scienceAccountingPolitical science
DOInot available

Abstract

fetched live from OpenAlex

This paper reviews international
\n practices for ‘bottom-up costing’ for medium-term
\n expenditure frameworks. Medium-term expenditure frameworks
\n are important because they incorporate the multi-annual
\n nature of the fiscal policy into the budget process,
\n mitigating its short-term bias. They also allow for the
\n incorporation of the effects of policy decisions and provide
\n for a comprehensive fiscal sustainability picture. However,
\n there are significant gaps in current understanding of how
\n costing and cost information is implemented within
\n medium-term expenditure frameworks. The objective of this
\n paper is to assemble information on practices used in
\n Australia, Austria, Canada, and the Netherlands to determine
\n program costs as part of medium-term expenditure planning,
\n and to provide preliminary observations on the strengths and
\n weaknesses of current arrangements. The overall findings are
\n that current costing practices fall short of the declared
\n objectives of medium-term expenditure frameworks. The report
\n makes some specific observations on the status of costing
\n practices within the surveyed jurisdictions, namely that:
\n (i) although there is no typical medium-term expenditure
\n frameworks, some features tend to be more compatible with a
\n greater role for bottom-up costing; (ii) where costing
\n practices are specified, they are generally expected to be
\n used across the entire budget, but in practice the focus is
\n on new or expanded programs; (iii) the capacity to
\n distinguish existing and new programs is important in
\n utilizing cost information; (iv) the distinction between
\n conventional program costing and forecasting helps to
\n explain differences in costing approaches; and (v) where
\n they are specified, costing methodologies are recommended
\n but not mandated.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.007
metaresearch head score (Gemma)0.016
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesMetaresearch
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Not applicable · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.727
Threshold uncertainty score0.999

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0070.016
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0010.000
Bibliometrics0.0010.000
Science and technology studies0.0000.000
Scholarly communication0.0000.000
Open science0.0010.002
Research integrity0.0000.001
Insufficient payload (model declined to judge)0.0000.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.128
GPT teacher head0.381
Teacher spread0.253 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it