This paper examines the impact of independent budget analysis and advocacy initiatives that are designed to improve budget transparency and government expenditure priorities. It draws on six case studies of independent budget groups in Brazil, Croatia, India, Mexico, South Africa, and Uganda, which include non-governmental organisations, research institutions and social movements. The findings ...

OBJECTIVES Research has shown that effectiveness, cost-effectiveness, and severity of illness each play a role in drug reimbursement decisions. However, the role of budget impact in such decisions is less obvious. Policy makers almost always demand a budget impact estimate yet seem reluctant to formally include budget impact as a rationing criterion. Health economists even reject budget impact ...

The European Union budget is subject to a strict annual balanced budget rule. Given different types of expenditure within the budget, this rule has most effect on and is most threatened by spending on the Common Agricultural Policy. This article examines the merits of applying a balanced budget rule to the EU budget and explores the links between the budget and the CAP. The presence of the rule...

our research is directed at revealing the way cbd is approached in terms of the decision tofinance the actions it entails, with specific reference to the case of romania, in the context of the international/european and national regulations. after referring to the foreign and romanian professional literature, we shallproceed with a synthetic approach of the objectives related to cbd and the sus...

when evaluating of the senior manager’s performance is based on the achieving to budget and they have responsibility to report the capacity of resources which are in their part too; it is possible to create budget slack and effect on their performance evaluation by providing pessimistic and conservatively estimates or manipulated information of income and expenses. so, senior manager and budget...

This research presents a mathematical model for performance-based budgeting and combines it with rolling budget for increased flexibility. The model has been designed by Chebyshev's goal programming technique with fuzzy approach. The parameters or coefficients of the model are derived by measuring the productivity of the organizations considering eight criteria. Data for calc...