This article is a Commentary on Guo et al. (2021), 232: 98–112. ‘One can equally imagine using this research to optimize root system for broadacre cropping as creating grain-and-graze varieties that commit resources belowground improve soil health “regenerative agriculture” paradigm.’ Why the inclusion of respiration? Respiration uses carbon from photosynthesis, consuming O2 and releasing CO2, ...

BERTRAM, B.C. R. 1980. Vigilance and group sizes in ostriches. Anim. Behav. 28: 278-286. CARACO, T. 1979a. Time budgeting and group size: a test of theory. Ecology 60: 618-627. 1979b. Time budgeting and group size: a theory. Ecology 60: 611-617. 1980. Stochastic dynamics of avian foraging flocks. Amer. Natur. 115: 262-275. --, S. MakRTINDALE, & H. R. PULLIAM. 1980. Avian flocking in the presenc...

M A N A G E M E N T A C C O U N T I N G Q U A R T E R L Y S U M M E R 2 0 0 8 , V O L . 9 , N O . 4 T he process of evaluating the desirability of long-term investment proposals is referred to as “capital budgeting.” Making optimum capital budgeting decisions (e.g., whether to accept or reject a proposed project), often requires recognizing and correctly accounting for flexibilities associated ...

This paper describes and evaluates the budgeting and planning processes in public hospitals in Kenya. We used a qualitative case study approach to examine these processes in two hospitals in Kenya. We collected data by in-depth interviews of national level policy makers, hospital managers, and frontline practitioners in the case study hospitals (n = 72), a review of documents, and non-participa...

BACKGROUND Hospitals are the most costly and important components of any health care system, so it is important to know their economic values, pay attention to their efficiency and consider factors affecting them. OBJECTIVE The aim of this study was to assess the technical scale and economic efficiency of hospitals in the West Azerbaijan province of Iran, for which Data Envelopment Analysis (...

1. The statement of the plans of all the departments of the business for a certain period of time in the form of estimates 2. The coordination of these estimates into a well-balanced program for the business as a whole. 3. The preparation of reports showing a comparison between the actual and the estimated performance, and the revision of the original plans when these reports show that such a r...

BACKGROUND AND PURPOSE As healthcare costs keep rising, cuts in reimbursement such as the Balanced Budget Act in the United States or global budgeting have become the key to healthcare reform efforts. Limited information is available, however, concerning whether reimbursement cuts are associated with changes in stroke outcomes. The objective of this study is to determine whether 30-day mortalit...