In December 2007 and December 2009, Austria’s Federal Parliament decided on a far-reaching, comprehensive budget reform package. The introduction of a mediumterm expenditure framework with legally binding expenditure ceilings, of accrual budgeting and accounting and of performance budgeting marks a decisive change, not only in steering the budget, but even more so in the Austrian administrative...

Today, a great deal of data is generated in the medical field. Acquiring useful knowledge from this raw data requires data processing and detection of meaningful patterns and this objective can be achieved through data mining. Using data mining to diagnose and prognose heart diseases has become one of the areas of interest for researchers in recent years. In this study, the literature on the ap...

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...

introduction: the purpose of this study was to examine the possibility of implementing operating budgeting in shiraz municipality. method: the population of this study was consisted of four groups of individuals who were aware of the various phases of budgeting in shiraz municipality including: (1) senior managers and administrative and financial assistants, (2) financial managers along with ac...