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...

OBJECTIVE To estimate the societal economic burden and the governmental budgetary impact of the following visual disorders among US adults aged 40 years and older: visual impairment, blindness, refractive error, age-related macular degeneration, cataracts, diabetic retinopathy, and primary open-angle glaucoma. DESIGN We estimated 3 components of economic burden: direct medical costs, other di...

ABSTRACT This study investigates the influence of enabling characteristics budgetary control on psychological capital managers with responsibility. Within context, studies that analyze effects individuals’ mental states at work are still in their infancy and is a theoretical gap explored this research. The research evaluates interactive multidimensional capital. It advances literature by indica...

Answer. There is no single best way to capture the budgetary effects of federal pension plans. As required by law, the Congressional Budget Office estimates the budgetary effects of federal defined benefit pension plans on a cash basis—that is, transactions are recorded when annuity payments are made or revenues are received. Although that method recognizes the cost of outlays when they occur, ...

The allocation problem in health care can be characterised as a mathematical programming problem but attempts to incorporate uncertainty in costs and effect have suffered from important limitations. A two-stage stochastic mathematical programming formulation is developed and applied to a numerical example to explore and demonstrate the implications of this more general and comprehensive approac...

U.S. federal budget dynamics, as a major attribute of the legislative and bureaucratic decision-making processes, increasingly calls into question the scholarly focus on incrementalism. What constitutes a “small” change is largely unspecifi ed in previous research that has also been unable to assess incrementalism across multiple levels of aggregation. Using a unique budgetary database, this ar...