Objective: Performance based budgeting is an undeniable necessity for effective management of the country vital resources nowadays, which benefits all economic and social layers of the society if properly implemented. Accordingly, this has encouraged lots of studies and researches on PPB theories, concepts and models. This study deeply reviewed Iran’s PBB system within four basic issues, includ...

introduction: governments’ tendency toward operating budget is because this process results in the reformation of budgeting systems, and thus, assists countries’ economy. iran has also prioritized the changing of traditional budgeting to operating budgeting to increase the efficiency and effectiveness of organizations. the aim of this study was to investigate the possibility of stabilizing oper...

Using nonlinear mathematical models and experimental data from laboratory clinical studies, we have designed new combination therapies against COVID-19.

Participatory budgeting is a relatively new movement in public administration to involve citizens in civic decision-making. Electronic participatory budgeting can lower opportunity costs and engage more citizens in public budgeting. Drawing from research on participatory budgeting in particular and public administration, public policy, and information systems in general, this research establish...

the purpose of this paper is to review the real options literature, which has provided a promising area of development in the capital budgeting process of the firm, and to emphasize that employing the new theory, as part of the information system, depends heavily on the implementation of computer information systems, as decisions support systems (dsss) . the paper concentrates on two important ...