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by studying the evolution history of budgeting systems, you may discern three stages: in the first stage, controlling role of budget is regarded its major function. in the second stage, budget is considered as a means for management improvement. in the third stage, the role of budget is considered in economic planning, implementation of programs and government performance management. after worl...

A Plea for More Research into the Causes of and Solutions Challenges Dutch Complaint Procedure in Prisons Light Procedural Justice Theory The aim this article is to urge need (further) research experiences prisoners with complaint procedure prisons. Legally theoretically speaking, almost “picture-perfect”: it has been set as an example by ECtHR repeatedly received a high approval rating CPT. Th...