Definition: Nomenclature for the Analysis and Comparison of Science Programmes and Budgets
The nomenclature for the analysis and comparison of scientific programmes and budgets (NABS) is a functional classification for the analysis of public financing of research and development (R&D) on the basis of the socio-economic objectives pursued by the central governments or stated by them in drafting their budgets and programmes, as opposed to a breakdown by institutions or groups of institutions to which funds are allocated. This type of classification is better suited than are institutional nomenclatures to the requirements of budgetary and scientific policies. It also facilitates international comparisons by reducing as far as possible the influence of distortions resulting from differences between national systems of R&D. The NABS was devised as a means of describing the appropriations of central government for research activities, and not the actual execution of the work. The selection of the objectives it covers was based on considerations of scientific policy, rather than on criteria of organization, disciplines or product groups. However, it corresponds to the general pattern of the OECD statistical system (Frascati Manual) and adheres to its main definitions and concepts.