THISARTICLE WILL EXAMINE what products and services libraries offer their customers, define some of them, and show how to calculate the full cost of providing them. Program budgeting and cost-finding methodologies are outlined that will help administrators perform “strategic budgeting”-i.e., defining what services to keep, where to cut back, and what to eliminate in their own library.

Real options theory suggests that managerial flexibility embedded within irreversible investments can account for a significant value in project valuation. Although the argument has become the dominant focus of capital investment theory over decades, yet recent survey literature in capital budgeting indicates that corporate practitioners still do not explicitly apply real options in investment ...

BACKGROUND The Taiwan government adopted National Health Insurance (NHI) in 1995, providing universal health care to all citizens. It was financed by mandatory premium contributions made by employers, employees, and the government. Since then, the government has faced increasing challenges to control NHI expenditures. The aim of this study was to determine trends in the provision of dental serv...

Overcoming gender inequalities offers significant benefits for society and the economy. Closing employment gaps can strengthen economic growth recovery. Effective implementation of budgeting ensure budget policy advances equality objectives, such as increased workforce participation, GDP gains improvements to fiscal sustainability (Nicol, 2022). Results from 2022 OECD Survey on Gender Budgeting...

Continuous, high-data-rate visual sensing and processing in the field is important for intelligent transportation, environmental monitoring, and area / context awareness. Rechargeable batteries in self-sustainable systems suffer from adverse environmental impact and fast aging. Advancements in supercapacitor energy density and low-power processors have reached an inflection point, where a data-...