This paper, commissioned by the International Budget Partnership, aims to guide lessonlearning from the experience of gender-responsive budgeting (GRB) initiatives — and to a lesser extent child-friendly budgeting initiatives — that might inform initiatives in respect of budgeting for climate change. It draws on the author’s experience, over nearly 20 years, of working on GRB and child-friendly...

The problem of optimizing fund allocation in the public sector through performance based budgeting is a complex process. This paper considered only a very small part of this process, namely the final allocation of public funds through goal programming technique. While analyzing the last nine years of budget data in an R&D organization, it is inferred that there is wide gap between fund utilizat...

Planning budget will help to identify wasteful expenditures, adapt financial situation changes quickly, and achieve financial goals. The reliability based budgeting has a great importance for broadcasting industry. In this study, several kinds of failure modes in TV broadcasting system have been det...

In this paper, the researchers have proposed a multi-dimensional knapsack model for project capital budgeting problem in uncertain situation which has been modeled through fuzzy sets. The optimistic and pessimistic situations were considered and associated deterministic models were yielded. Numerical example has been supplied toillustrate the performance of proposed model. The results were prom...

This study aims to discuss the Effect of Budgeting Participation and Organizational Commitment on Managerial Performance with Culture Intervening Variables in Bondowoso Regency Government. research was conducted examine factors that can support managerial performance budgeting. The focus this is district government by using a sampling technique carried out questionnaire. type uses quantitative ...

Behavioral accounting includes psychological findings into accounting theory to anticipate information recipients’ behavior – it deals with the question of how to design the accounting system to persuade recipients to make economically reasonable decisions. So what about the psychological aspects of the behavior of the deliverers of accounting information? A common area of failure in accounting...

____________________________________________________________________ ii Chapter 1_____________________________________________________________________1 1. Towards Improving Representative Democracy in Canada _____________________________ 1 1.1. Defining Democracy: A “Dynamic Balance” ______________________________________________1 1.2. The Contemporary Model: Representative Democracy __________...