This paper examines the impact of independent budget analysis and advocacy initiatives that are designed to improve budget transparency and government expenditure priorities. It draws on six case studies of independent budget groups in Brazil, Croatia, India, Mexico, South Africa, and Uganda, which include non-governmental organisations, research institutions and social movements. The findings ...

OBJECTIVES Research has shown that effectiveness, cost-effectiveness, and severity of illness each play a role in drug reimbursement decisions. However, the role of budget impact in such decisions is less obvious. Policy makers almost always demand a budget impact estimate yet seem reluctant to formally include budget impact as a rationing criterion. Health economists even reject budget impact ...

Australian governments have recently moved from cash accounting to accrual accounting. In doing so they have made simultaneous use of two rival accrual accounting frameworks: AAS 31 and GFS. AAS 31 and GFS operating result measures differ significantly. To date, the AAS 31 framework has enjoyed primacy. This paper evaluates these two frameworks, and suggests that GFS is superior. Accrual accoun...

concurrency control is one of the important problems in operation systems. various studies have been reported to present different algorithms to address this problem, although a few attempts have been made to represent an overall view of the characteristics of these algorithms and comparison of their capabilities to each other. this paper presents a survey of the current methods for controlling...

chemical vapor deposition (cvd) is one of the most popular methods for producing carbon nanotubes (cnts). the growth rate of cnts based on cvd technique is investigated by using a numerical model based on finite volume method. inlet gas mixture, including xylene as carbon source and mixture of argon and hydrogen as carrier gas enters into a horizontal cvd reactor at atmospheric pressure. in thi...

The European Union budget is subject to a strict annual balanced budget rule. Given different types of expenditure within the budget, this rule has most effect on and is most threatened by spending on the Common Agricultural Policy. This article examines the merits of applying a balanced budget rule to the EU budget and explores the links between the budget and the CAP. The presence of the rule...