The budgetary capacity with the tax component as its key aspect is the basis for forming local budgets of a territorial community. The paper outlines the methods for diagnostics of the budgetary capacity of territorial communities by revenues aimed at providing a comprehensive quantitative and qualitative assessment of the status, strengths, and weaknesses of the economy of an administrative-te...

This research is quantitative with simple regression analysis and moderate analysis. The objectives of this study: firstly, to analyze the effect budgetary participation in budget slack, secondly, organizational commitment on thirdly, slack information asymmetry as a moderating variable, fourthly, relationship between slack. sample study was 47 respondents Tidore Islands city government. Based ...

in iran, new centralization characteristic, especially during pahlavi dynasty, has been convergence and its vast use in bureaucracy. historical sociological studies have consensus on the issues of centralization, power centralization, and political sovereignty in iran; however, these issues have some divisional interruptions and different levels of strength in some parts of the history. this es...

This paper presents a practical risk assessment methodology to provide drinking water infrastructure (DWI) decision-makers with an objective risk assessment tool. The purpose of this risk assessment tool is to maintain the desired level-of-service or systems reliability [r(f)], while managing the financial uncertainty of the expected budgetary impact within the capital improvement program (CIP)...

The objectives of this study were to: 1) examine the impact organizational climate on employee performance at IAIN Kendari; 2) analyse influence budgetary participation performance; 3) evaluate and in budget preparation 4) assess role Islamic economics climate, budgeting participation, performance. Data collected using a survey, applying quantitative approach. research sample consisted 55 emplo...

Budgetary slack is a common practice where managers deliberately underestimate revenue and overestimate expenses in their budgets to create cushion. slack, the intentional padding of by managers, has long been recognized as controversial organizations. This article addresses complex issue budgetary budgeting process, whether it could result positive or negative impact on organization employees’...

This paper investigates which factors affect revenue over-budgeting in the local government, considering budgetary, political, and institutional determinants. It applies dynamic panels analysis to data from Portuguese municipalities between 2005 2017. Regarding budgetary arrangements, has implications for several years, taking up three years dissipate. The difference budgeted revenues ones coll...