Active participation from all stakeholders in the budget process is one of the key issues to the integration of performance information with budgeting. While individual stakeholders’ participation is cited as important by various studies, participation pattern, that is, how they engage relative to each other in performance measurement, is less known. Empirical studies on participation patterns ...

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...

In this paper, we propose an efficient algorithm to reduce the voltage noises for on-chip power/ground (P/G) networks of VLSI. The new method is based on the sequence of linear programming (SLP) as the optimization engine, and partitioning scheme for dealing with large-sized circuits. We show that by directly optimizing the decoupling capacitor (decap) areas as the objective function and using ...

The Faculty of Medicine of Dalhousie University (the Faculty) has applied a mission-based approach to the allocation of the academic budget since 1993. Over the ensuing decade, large shifts in budgets to academic departments have been effected, and two goals that required special emphasis-the successful implementation of a tutorial-based undergraduate medical curriculum and an increase in resea...

due to increasing importance of desertification challenges and its consequences the necessity of sustainabledevelopment achievement in arid and semi-arid regions is essential in order to avoid limited sources asting, increase the efficiency of controlling, reclamation and restoration projects of natural areas. based on the iterature review, it has been recognized that combating desertification ...

Purpose Mental budgeting, as a part of mental accounting theory, is expected to impact household's budgetary management in terms expenses. The purpose this paper study whether and how budgeting can explain differences farmers' reactions different incentives low-toxicity pesticide use. Design/methodology/approach Based on data from survey 393 vegetable farmers the Sichuan Province, analysis, usi...

BACKGROUND Local governments are granted budgetary power in the Local Governments Act of the Republic of Uganda, which allows for local-level participation and flexibility in the allocation of financial grants channelled annually from central to local governments. The act prescribes a legal mandate to allocate public resources based on local priorities including the health needs of women compar...

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...

Capital budgeting is a contentious subject in both research and managerial practice. Financial economists such as Brealy & Myers advocate using NPV and related quantitative approaches that comprise what we refer to as the standard capital budgetting model (SCBM); by contrast, strategy scholars such as Bower have argued that socio-political conflicts interfere with such financially-oriented capi...