Health care cost control is often debated in terms of markets versus bureaucracies. Market restraints are limited in practice by the goal of providing access to care. Therefore, effective cost control requires budgeting. Experience from budgeting for other services should put health care cost control in perspective: The goal should not be rational and efficient allocations, merely better ones. ...

This article compares capital budgeting techniques employed in listed and unlisted companies in Brazil. We surveyed the Chief Financial Officers (CFOs) of 398 listed companies and 300 large unlisted companies, and based on 91 respondents, the results suggest that the CFOs of listed companies tend to use less simplistic methods more often, for example: NPV and CAPM, and that CFOs of unlisted com...

The aim of this study is to examine the effect Participative Budgeting on Budgetary Slack with Organizational Politics as a moderating variable in public sector; Performance Based Budgeting. This examines data using causal model Partial Least Square (PLS) statistical analysis tools. used are primary from all Regional Apparatus Organizations (OPD) Banyuwangi Regency involved local government bud...

Principles of procreative beneficence (PPBs) hold that parents have good reasons to select the child with the best life prospects. Sparrow (2010) claims that PPBs imply that we should select only female children, unless we attach normative significance to “normal” human capacities. We argue that this claim fails on both empirical and logical grounds. Empirically, Sparrow’s argument for greater ...

Power is arguably the critical resource in computer system design today. In this work, we focus on maximizing performance of a chip multiprocessor (CMP) system, for a given power budget, by developing techniques to budget power between processor cores and caches. Dynamic cache configuration can reduce cache capacity and associativity, thereby freeing up chip power, but may increase the miss rat...