Please in Braz Summary. — This paper investigates whether the use of participatory budgeting in Brazilian municipalities during 1990–2004 affected the pattern of municipal expenditures and had any impact on living conditions. It shows that municipalities using participatory budgeting favored an allocation of public expenditures that closely matched popular preferences and channeled a larger fra...

This paper investigates a model where a manager gathers private information about the cost variables of his responsibility center. The owner then elicits the manager's information from a budgeting mechanism. If the manager has to acquire information before the budgeting stage, stronger production distortions relative to the standard adverse-selection situation arise. Moreover, the manager may e...

The principles of Good University Governance (GUG) need to be developed in all academic activities and university management. most important part management affect performance is the budgeting. This study aims are 1) review implementation Gorontalo State budgeting 2) identify conflicts occurred preparation budget. research conducted by descriptive qualitative method. data collected (1) in-depth...

Most investment decisions present the following three characteristics: • Irreversibility: The investment is partially or completely sunk, i.e. it cannot be recovered. • Uncertainty: The best that can be done is to assess the probabilities of the alternative outcomes that can imply larger or smaller profits. • Timing: The decision can be postponed in order to get more information (but never comp...

In the public sector, the budgeting process can be even more difficult, since the objectives of the organisation are more difficult to define in a quantifiable way than the objectives of a private company. For example, a private company's objectives may be to maximise profit. The meeting of this objective can then be set out in the budget by aiming for a percentage increase in sales and perhaps...

‘Gender budgeting’ or ‘gender-responsive are umbrella terms used to refer a variety of tools, techniques and systems incorporate gender perspective in budgeting processes—ultimately promoting the effective mainstreaming policy-making.

A review of reforms in the financing of hospital services in eight European countries and Australia reveals a commitment to a common objective of relating resource use to hospital workload by means of a standardized case-mix framework in the pursuit of greater efficiency. While this objective is also shared with the U.S. prospective payment system (PPS), it is noteworthy that the majority of co...

Design hierarchy plays an important role in timing-driven placement for large circuits. In this paper, we present a new methodology for delay budgeting based timing-driven placement. A novel slack assignment approach is described as well as its application on delay budgeting with design hierarchy information. The proposed timing-driven placement flow is evaluated using an industrial place and r...

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...

This paper summarizes and compares approaches to solving the knapsack problem and its known application in capital budgeting. The first approach uses deterministic methods and can be applied to small-size tasks with a single constraint. We can also apply commercial software systems such as the GAMS modelling system. However, because of NP-completeness of the problem, more complex problem instan...