نتایج جستجو برای: budget limitation

تعداد نتایج: 86621  

 “Financial system” enforces long and stable restrictions through assigning numerical limitations on the fundamental indices of budget. After such restrictions are formed, the determined quantities are not changeable during the relevant time period and such determined quantities would be the guideline for the execution of financial policies. By being dependent on oil revenues in an unbalanced m...

2013
Christian Breunig Peter B. Mortensen

Introduction Budget dynamics may sound as a contradiction in terms to scholars familiar with Wildavsky and colleagues' seminal work on public budgeting (Wildavsky 1964). As stated by Davis, Dempster, and Wildavsky (1966, 529): " This year's budget is based on last year's budget, with special attention given to a narrow range of increases or decreases. " For some years this simple model was cons...

2017
Alexandre Belloni Giuseppe Lopomo Leslie M. Marx Roberto Steri

We study optimal procurement mechanisms for a financially constrained buyer subject to ex post incentive compatibility and individual rationality. In our setup, a buyer who has a fixed budget wishes to purchase a homogeneous product up to a maximum demand amount. We characterize the optimal mechanism when the budget constraint always binds and when the maximum demand constraint always binds. Wh...

K. Mohammadi Atashgah, M. Khanzadi, R. Ghousi,

Construction industry has the highest ratio of fatality of workers in comparison with other industries. Construction safety has been always a matter of focus to control safety risks. This article presents a new flexible method of safety risk assessment by adding Hybrid Value Number (HVN) to the assessment equation. As a result of using this method, the results of assessment process will be more...

ژورنال: بیمارستان 2016

Background: Since, energy consumption per square meter in hospitals is much higher than other types of service institutions; in this study, some actions performed toward optimizing energy consumption improvement projects based on the definition and prioritization in hospital. Materials and Methods: The necessity of optimizing energy consumption in hospitals were described according to so...

Elham Maghool Jafar Razmi

Supplier selection and material procurement planning are the most important issues in supply chain management. This decision is complicated when the buyers face with discount price schemes. In real situation, each supplier may apply different methods such as different types of discount schedules and various types of payment in order to increase market share. In this situation, buyers try to sel...

Background: It is difficult to provide health care services to all those in need of such services due to limited resources and unlimited demands. Thus, priority setting and rationing have to be applied. This study aimed at critically examining the concept of rationing in health sector and identifying its purposes, influencing factors, mechanisms, and outcomes.     Methods: The c...

ژورنال: پیاورد سلامت 2018
امینی, فتانه, فیاض بخش, احمد, مصدق راد, علی محمد,

Background and Aim: Strategic planning has an important role in achieving competitive advantage for nonprofit organizations. However, some strategic plans fail. The present study aimed to investigate challenges of strategic planning in Welfare Organization. Materials and Methods: A qualitative approach was used for this case study. In-depth semi-structured interviews were conducted with 12 sen...

Journal: :حسابداری سلامت 0
دکتر جواد مرادی استادیار حسابداری دانشگاه آزاد اسلامی مرودشتسازمان اصلی تایید شده: دانشگاه آزاد اسلامی مرودشت (islamic azad university of marvdasht) دکتر هاشم ولی پور استادیار حسابداری دانشگاه آزاد اسلامی مرودشتسازمان اصلی تایید شده: دانشگاه آزاد اسلامی مرودشت (islamic azad university of marvdasht) علیرضا منصورآبادی کارشناس ارشد حسابداری، رییس گروه بودجه، معاونت برنامه ریزی شهرداری شیراز رضا زارع دانشجوی کارشناسی ارشد حسابداری، دانشگاه آزاد مرودشت

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...

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