in the current seismic data acquisition techniques, sources are fired with large time intervals in order to avoid interferences between the responses of successively firing sources, measured by the receivers. this leads to a time-consuming and expensive survey. theoretically the waiting time between two successively firing sources has to be infinite, since the wavefield never vanishes completel...

BACKGROUND A common challenge for health sector planning and budgeting has been the misalignment between policies, technical planning and budgetary allocation; and inadequate community involvement in priority setting. Health system decentralisation has often been promoted to address health sector planning and budgeting challenges through promoting community participation, accountability, and te...

There are numerous forecast models of software development costs, however, various problems become apparent in context to practical application. Standardized methods, such as COCOMO II have to be calibrated at an individual operational level on the basis of the underlying database. This paper presents a new activity based approach that is based on business specific cost data that can be easily ...

Th e literature on budgeting in the public sector has traditionally focused on the annual budgetary process. Much less attention has been paid to rebudgeting—that is, what governments do to revise and update their budgets during the fi scal year. Because of its potentially large impact on appropriations, rebudgeting seemingly deserves more attention than it has been granted so far. Th is articl...

Budgeting of resources is an often used solution for guaranteeing performance of lower priority tasks. In this paper, we take a formal approach to the modeling of a deferrable server budgeting strategy, using real-time calculus. We prove a scheduling theorem for deferrable servers, and as a corollary show that an earlier claim of Davis and Burns, that periodic servers dominate deferrable server...

In recent years, an increasing number of companies have been struggling to justify strategic technology investments using traditional capital budgeting systems. The existing accountingbased decision models (such as discounted cash-flow) are said to be no longer adequate to help evaluate investments in technological innovation, mainly because of the strategic, intangible nature of the benefits i...

When Reform Comes into Play: Budgeting as Negotiations between Administrations In this article budgeting is considered as a game. It is analysed in an area of public budgeting that usually remains behind the scenes to research: the intra-administrative negotiating structures by which money is distributed. Taking the example of the highly indebted metropolis Berlin, the administrations were conf...

The Beyond Budgeting performance management model enables companies to keep pace with changing environments, to quickly create and adapt strategy and to empower people throughout the organisation to make effective choices. We argue that this performance management model may be ideal for agile software development. Although drawn from different disciplines, both are designed for a customer-orien...

The last decade has seen many governments attempting to establish a results-oriented (or performance-based) budgeting approach. The emphasis on results or performance in the budget process reflects a new belief that public sector accountability should focus on what government does with the money it spends, rather than just the process of controlling such expenditure (Osborne and Gaebler 1992). ...