Fiscal Planning, Budgeting, and Rebudgeting Using Revenue Semaphores

Revenue forecasts play an important role in the state government budget and policy process. These forecasts are generally reported to executive and legislative leaders as point estimates, with no acknowledgment of their corresponding risk and uncertainty. The revenue semaphores proposed in this article outline procedures by which revenue uncertainty directly influences the planning process. The goal is not to make forecasts more accurate, but to make discussions of budget and revenue alternatives more comprehensive. Explicitly incorporating risk and uncertainty measures into the budgeting process increases the degree of real-time budgeting and reduces some adverse effects of budget revisions after the fiscal year begins. The discussion occurs in the context of budget control, management, and policy making.     

Analyzing the Dynamics and Morphology of Cast‐off Pattern at Different Speed Levels Using High‐speed Digital Video Imaging

During a bloodstain pattern analysis, one of the essential tasks is to distinguish between different kinds of applied forces as well as to estimate their level of intensity. In this study, high‐speed digital imaging has been used to analyze the formation of cast‐off patterns generated by a simulated backswing with a blood‐bearing object. For this purpose, 0.5 mL blood was applied evenly over the last 5 cm of a blade simulant. Bloodstains were created through the controlled acceleration of a backswing at different speed levels between 1.1 m/sec and 3.8 m/sec. The flight dynamics of blood droplets were captured with an Olympus^® i‐Speed 3 high‐speed digital camera with a Nikon^® AF Nikkor 50 mm f/1.8 D lens and analyzed using the Olympus i‐Speed 3 Viewer software. The video analysis showed that, during the backswing, blood droplets would move toward the lower end of the knifepoint and would be tangentially thrown off. These droplets impacted on the horizontal surface according to the arc of the swing. An increase in velocity led to longer cast‐off patterns with distinct morphological characteristics. Under laboratory conditions, bloodstain pattern analysis allows certain conclusions about the intensity of a backswing and provides instructions on the position of the offender. However, due to the number of unknown variables at a crime scene, such interpretation of cast‐off patterns is extremely limited and should be performed with extreme caution.