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West Pokot County Programme Based Budget 2025/2026
The West Pokot County Budget Estimates for the Financial Year 2025/2026 have been prepared in accordance with the Constitution of Kenya, 2010 and the Public Finance Management Act, 2012. This document presents the County Government’s strategic expenditure plan aimed at accelerating sustainable development, improving service delivery and enhancing the welfare of all residents of West Pokot. This budget draws guidance from the County Integrated Development Plan (CIDP) 2023–2027, the Annual Development Plan (ADP) FY 2025/26 and the County Fiscal Strategy Paper (CFSP) 2025. It is the product of extensive public participation, inter-departmental consultations through zero based budgeting and sectoral prioritization and it seeks to address both short-term needs and long-term development goals. The projected revenue for FY 2025/26 stands at Kshs.8.63 billion, up from Kshs.8.1 billion in FY 2024/25; an increase of 6.5 per cent. The county own source revenue target for the fiscal year is estimated at 290.96 million. The estimate also factored Ksh 61.7 million and Ksh 600 million for pending bills and ward specific projects respectively. Key priorities for the year include infrastructure development, service delivery enhancement, institutional strengthening, transition to IPSAS accruals, economic empowerment, improved health and education services, social development and increased water access and climate resilience aligned with the County’s vision of exemplary service delivery. Considering prevailing fiscal challenges, the County Treasury is committed to sound financial stewardship, increased efficiency in public spending and enhanced revenue mobilization. These measures are essential in ensuring that available resources are aligned to high-impact programs and deliver tangible results for our citizens. I wish to extend my appreciation to all departments, the County Assembly, development partners, civil society and the people of West Pokot for their valuable contributions to the budgeting process. Together, we will continue to build a resilient, inclusive and forward-looking county. I call upon all our stakeholders to continue supporting us based on mutual respect, cooperation and consultation
Garissa County Programme Based Budget 2025/2026
The Department of Agriculture, Livestock, and Pastoral Development has experienced budget allocation and utilization fluctuations across different financial years. In the 2023/2024 financial year, the department was allocated Ksh. 646.13 million, comprising
128.3 million recurrent and 517.8 million developments. On the utilization, Ksh. 99.30 million for recurrent expenditures and Ksh. 217.80 million for development spending was realized, bringing the total expenditure to Ksh. 317.10 million. The recurrent budget had a strong absorption rate of 77.4%, indicating efficient utilization of funds for operational activities. However, the development budget absorption rate stood at 42.1%, highlighting challenges in project implementation. The underperformance in development spending was primarily due to inadequate coordination between the County Treasury and implementing departments, delayed disbursement of funds, and prolonged procurement processes, which affected the timely execution of development projects. Addressing these bottlenecks is essential to enhancing budget absorption and improving service delivery in the sector.
In the 2024/2025 financial year, the department was allocated Ksh. 624.9 million, representing a 3% reduction from the previous year. Of this, Ksh. 147.5 million was allocated for recurrent expenditure, while Ksh. 477.8 million was designated for development. The decline in allocation was mainly due to reduced funding for key programs, including ASDSP II, FSRP, and ELRP, affecting the department’s ability to implement agricultural development initiatives effectively.
Looking ahead to the 2025/2026 financial year, the department has been allocated Ksh.711.03 million, marking a 13.8% increase from the previous year. This includes Ksh. 190 million for recurrent expenditure (Ksh. 140.1 million for salaries and Ksh. 50.9 million for operations and maintenance) and Ksh. 520 million for development programs.
The increase in budget allocation is attributed to a rise in the equitable share to the county, which has expanded the total county revenue from Ksh. 8.2 billion to Ksh. 10.2 billion
Elgeyo Marakwet County Fiscal Strategy Paper 2025
The 2025 CFSP acts as a strategic guide, ensuring the county's priorities align with the national goals outlined in the 2025 Budget Policy Statement (BPS) for the 2025/26 financial year. Amid a national economic slowdown, rising inflation, and the pressures of national debt repayments, this document thoughtfully navigates the fiscal environment, emphasizing the importance of prudence and flexibility.
Despite a modest increase in county allocations, fiscal constraints remain a challenge. In response, the Elgeyo Marakwet County Government has developed strategies to maximize resource utilization. The restructuring of budget priorities in the 2025 CFSP demonstrates our commitment to advancing county strategic focus areas and BETA objectives. Additionally, efforts will be directed toward improving Own Source Revenue (OSR) management to expand the revenue base and ensure sustainable service delivery. This will be reinforced by leveraging technology to enhance collection efficiency and eliminate revenue leakages.
Acknowledging the importance of fiscal prudence, we are taking proactive steps to ease wage bill pressure on the county's financial resources. In the 2025/26 Fiscal Year, we anticipate a notable decrease, reducing the wage bill to 43.45% of the budget. This decline underscores our commitment to striking a sustainable balance between maintaining an efficient workforce and complying with fiscal guidelines.
The 2025 CFSP is a product of objective reviews, considering departmental capacities, outcomes, public input, and adherence to financial regulations. As the county embarks on this fiscal journey, its focus is on delivering quality services, fostering economic growth, and realizing the vision of transformative leadership through accountable governance
Meru County Programme Based Budget 2025/2026
The County Government of Meru is pleased to present the Programme-Based Budget (PBB) Estimates for the Financial Year 2025/2026. These estimates have been prepared in accordance with
the Constitution of Kenya, the Public Finance Management (PFM) Act, 2012, and other relevant legal and policy frameworks that guide prudent management of public resources. This document sets out the expenditure priorities of the County Government as anchored in the County Integrated Development Plan (CIDP) 2023–2027, the Annual Development Plan (ADP) 2025/2026, and the County Fiscal Strategy Paper (CFSP). It underscores our commitment to fiscal discipline, transparency, accountability, and effective service delivery. The 2025/2026 budget is designed to accelerate socio-economic transformation by focusing on key priorities including healthcare, agriculture, infrastructure development, water provision, education, environmental management, trade and investment promotion, youth empowerment, and social
development. Through these strategic interventions, we aim to create an enabling environment that promotes inclusive growth and improves the welfare of all residents of Meru County. We acknowledge that the formulation of this budget was a highly participatory process, reflecting the voices and aspirations of the people of Meru as expressed during public participation forums and stakeholder engagements. The County Government remains committed to working in close collaboration with the County Assembly, development partners, civil society, and the private sector in order to deliver on these priorities and ensure prudent utilization of resources. It is my sincere hope that this document will serve as a guiding tool for the implementation of our development agenda while fostering accountability to the people of Meru
The exact Wheeler-DeWitt equation for the scale-factor minisuperspace model
International audienceWe consider the classical minisuperspace model describing a closed, homogeneous and isotropic Universe, with a positive cosmological constant. Upon canonical quantization, the infinite number of possible operator orderings in the quantum Hamiltonian leads to distinct Wheeler-DeWitt equations for the wavefunction of the Universe. Similarly, ambiguity arises in the path-integral formulation of , due to the infinite choices of path-integral measures for the single degree of freedom of the model. For each choice of path-integral measure, we determine the correct operator ordering of the quantum Hamiltonian and derive the exact form of the Wheeler-DeWitt equation, including all corrections in . Additionally, we impose Hermiticity of the Hamiltonian to deduce the Hilbert-space measure , which appears in the definition of the Hermitian inner product. Remarkably, all quantum predictions can be expressed through the combination , which satisfies a universal Wheeler-DeWitt equation, independent of the initial path-integral prescription. This result demonstrates that all seemingly distinct quantum theories arising from different quantization schemes of the same classical model are fundamentally equivalent
Appréhender la gestion de l’héritage des organisations temporaires : Le cas de l’organisation des JOP de Paris 2024
International audienceThis article focuses on the management of the legacy of mega-events, studying the case of the Paris 2024 Olympic and Paralympic Games. It explores the complexity of this legacy, which encompasses both tangible and intangible aspects and covers multiple dimensions: cultural, economic, social and environmental. Through participant observation conducted within the Paris 2024 organization, our study examines the management mechanisms that enable the organization to shape, steer, and manage this legacy. Our findings highlight the critical role of an early shared vision, a unit dedicated to legacy development, and innovative monitoring and control devices. We also analyze two flagship programs, Terre de Jeux 2024 and Club Paris 2024, which are detailed to illustrate the intangible dimension of the legacy and the role of communities in its transmission. Finally, we discuss the perspectives and limitations of legacy governance and management in temporary organizationsCet article met l'accent sur la gestion de l'héritage des méga-événements, en se penchant particulièrement sur les Jeux olympiques et paralympiques de Paris 2024. Il explore la complexité de cet héritage, englobant des aspects matériels et immatériels, et intégrant de nombreuses dimensions : culturelle, économique, sociale, environnementale. À travers une observation participante menée au sein de l’organisation des jeux, Paris 2024, notre étude se concentre sur les dispositifs permettant à l’organisation d’assurer un pilotage et une gouvernance de l’héritage. Nos résultats montrent qu’une planification précoce et une vision partagée, une unité dédiée et des mécanismes novateurs de suivi et de contrôle de l’héritage ont joué un rôle majeur. Nous analysons aussi deux programmes phares, Terre de Jeux 2024 et Club Paris 2024, qui sont présentés pour illustrer la dimension immatérielle de l'héritage, et sa transmission à travers des communautés d’apprentissage. En conclusion, nous discutons des perspectives et des limites des dispositifs de gestion de l'héritage pour les organisations temporaires
Renault-Nissan as a Project of Projects: A Relational Approach to Strategic Alliances
International audienceThe study of strategic alliances has traditionally focused on their initial purpose and examined the complementarities in assets and competences that prompt two firms with aligned objectives to collaborate. More recently, research has shifted toward understanding the dynamic nature of these alliances. In alignment with Dyer and his colleagues (1998; 2018), this article seeks to investigate the Renault-Nissan strategic alliance as a relationship conceptualized as a project of projects. To achieve this, this study draws on the literature on alliances, relationships, and projects. Through the analysis of the Renault-Nissan Alliance, the study establishes that this collaboration is a dynamic, multilevel relationship that articulates an unfinished project (‘unfinished business’; Duck, 1990) and finished projects and that presents itself as a project of projects. Within this dynamic framework, the future takes precedence over the past (questioning the importance of relational capital). By examining the Renault-Nissan case through the lens of relational dynamics as a project of projects, this article makes thoughtful contributions to the theories of alliances, projects, and relationships.Les alliances stratégiques ont surtout été étudiées sous l’angle de leur raison d’être ex ante, c’est-à-dire les complémentarités des avoirs et des compétences incitant deux firmes ayant le même objectif à coopérer. Plus récemment, des études se sont intéressées à l’aspect dynamique des alliances. Dans la ligne de Dyer et ses collègues (1998 ; 2018), l’article se propose d’étudier l’alliance stratégique Renault-Nissan comme une relation conçue comme un projet. Pour ce faire, il mobilise la littérature sur les alliances, celle sur les relations et, enfin, celle sur les projets. Analysant le cas de l’alliance Renault-Nissan, il établit que cette alliance est une relation dynamique multiniveau qui articule un projet indéfini (unfinished business ; Duck, 1990) et des projets définis sous la forme globale d’un projet de projets. Dans cette dynamique, le futur prime sur le passé (le capital relationnel). En analysant le cas Renault-Nissan dans sa dynamique relationnelle comme un projet de projets, l’article contribue à la théorie des alliances, à celle des projets et à celle des relations
Intrinsic Interleaving Distance for Merge Trees
International audienceMerge trees are a type of graph-based topological summary that tracks the evolution of connected components in the sublevel sets of scalar functions. They enjoy widespread applications in data analysis and scientific visualization. In this paper, we consider the problem of comparing two merge trees via the notion of interleaving distance in the metric space setting. We investigate various theoretical properties of such a metric. In particular, we show that the interleaving distance is intrinsic on the space of labeled merge trees and provide an algorithm to construct metric 1-centers for collections of labeled merge trees. We further prove that the intrinsic property of the interleaving distance also holds for the space of unlabeled merge trees. Our results are a first step toward performing statistics on graph-based topological summaries
Measurement of CP asymmetry in decays
International audienceA measurement of the CP-violating parameters in BsDsK decays is reported, based on the analysis of proton-proton collision data corresponding to an integrated luminosity of at a centre-of-mass energy of . The measured parameters are , , , and , where the first uncertainty is statistical and the second systematic. Together with the value of the Bs mixing phase , these parameters are used to obtain a measurement of the CKM angle equal to modulo , where the uncertainty contains both statistical and systematic contributions. This result is combined with the previous LHCb measurement in this channel using resulting in a determination of