The 1990s witnessed a resurgence of the effort to introduce more performance information into the budget processes of many governments across the world. In the United States, this has manifested itself in moves toward “performance-based budgeting” in the national government as well as in state and local governments. Despite these efforts and numerous attempts to study these new reforms, a speci...

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...

A new type of composite structure with a metal foam is reinforced by the metal corrugated core, called metal-foam-filled sandwich panel with a corrugated or V-frame core, is modelled, simulated, and studied in this article. All types of samples with different relative densities of the foam are tested and analyzed under the drop hammer load. The sandwich panel included two aluminium face-sheet, ...

occurrence of chaotic behaviors because of fluctuations creation and their intensified transfer along the chain is one of the main causes of inefficiency of material requirements planning (mrp) based supply chains. one of the reasons of the inefficiency is the lumpiness phenomenon. through this phenomenon, some parts have an irregular production schedule, with nothing produced in some periods a...

As a form of accountability in carrying out its duties, functions, and authority, a government agency must prepare a budget and work plan. The budgeting process in many government agencies utilizes manual processes with various documents, resulting in long processing time, numerous errors, and difficulty in data searching. Furthermore,the lack of data integration interferes with the need to mee...

moisture sorption isotherms for pistachio powder were determined by gravimetric method according to cost 90 project at temperatures of 15, 25, 35, and 40oc . maximum hysteresis level in sorption isotherms curve was observed at the range of water activity 0.2-0.7 . on the other hand hysteresis was diminished between adsorption-desorption isotherm curves when temperature reached 40oc. some mathem...

Data envelopment analysis (DEA) measures the efficiency score of a set homogeneous decision-making units (DMUs) based on observed input and output. Considering input-oriented, inverse DEA models find required level for producing given amount production in current level. This article proposes new form model considering income (for planning) budget finance budgeting) constraints. In contrast with...