A lack of concerted action on the part of local authorities and their citizens to respond to climate change is argued to arise partly from a poor relationship between the two. Meanwhile, local authorities could have a significant impact on community-wide levels of greenhouse gas emissions because of their influence over many other actors, but have had limited success with orthodox voluntary beh...

The economic life of large investments is long and thus necessitates constant dynamic managerial actions. To be able to act in an optimal way in the dynamic management of large investments managers need the support of advanced analytical tools. They need to have constant access to information about the real time situation of the investment, as well as, access to up-to-date information about cha...

The article discusses the theoretical and methodological aspects of budgeting as a sustainable mechanism for effective organization business processes agribusiness enterprises. study scientific literature made it possible to clarify definition “budget”, “budget management”, “bud geting”, “budgeting system”. main goals, objectives, functions, object, subject are identified. A comparative descrip...

Please in Braz Summary. — This paper investigates whether the use of participatory budgeting in Brazilian municipalities during 1990–2004 affected the pattern of municipal expenditures and had any impact on living conditions. It shows that municipalities using participatory budgeting favored an allocation of public expenditures that closely matched popular preferences and channeled a larger fra...

This paper investigates a model where a manager gathers private information about the cost variables of his responsibility center. The owner then elicits the manager's information from a budgeting mechanism. If the manager has to acquire information before the budgeting stage, stronger production distortions relative to the standard adverse-selection situation arise. Moreover, the manager may e...

The principles of Good University Governance (GUG) need to be developed in all academic activities and university management. most important part management affect performance is the budgeting. This study aims are 1) review implementation Gorontalo State budgeting 2) identify conflicts occurred preparation budget. research conducted by descriptive qualitative method. data collected (1) in-depth...

Most investment decisions present the following three characteristics: • Irreversibility: The investment is partially or completely sunk, i.e. it cannot be recovered. • Uncertainty: The best that can be done is to assess the probabilities of the alternative outcomes that can imply larger or smaller profits. • Timing: The decision can be postponed in order to get more information (but never comp...

In the public sector, the budgeting process can be even more difficult, since the objectives of the organisation are more difficult to define in a quantifiable way than the objectives of a private company. For example, a private company's objectives may be to maximise profit. The meeting of this objective can then be set out in the budget by aiming for a percentage increase in sales and perhaps...

‘Gender budgeting’ or ‘gender-responsive are umbrella terms used to refer a variety of tools, techniques and systems incorporate gender perspective in budgeting processes—ultimately promoting the effective mainstreaming policy-making.

A review of reforms in the financing of hospital services in eight European countries and Australia reveals a commitment to a common objective of relating resource use to hospital workload by means of a standardized case-mix framework in the pursuit of greater efficiency. While this objective is also shared with the U.S. prospective payment system (PPS), it is noteworthy that the majority of co...