Participatory budgeting is one of the exciting developments in deliberative grassroots democracy. We concentrate on approval elections and propose proportional representation axioms in participatory budgeting, by generalizing relevant axioms for approval-based multi-winner elections. We observe a rich landscape with respect to the computational complexity of identifying proportional budgets and...

At present Germany experiences a shake-up of the hospital industry, following the introduction of a DRG-based hospital budgeting system. Hospital owners re-evaluate their assets and adapt their strategies to the new regulatory environment. Benchmarking studies play a vital role in assessing own hospitals as well as potential cooperation partners or acquisition targets. Key indicators in such st...

introduction: governments’ tendency toward operating budget is because this process results in the reformation of budgeting systems, and thus, assists countries’ economy. iran has also prioritized the changing of traditional budgeting to operating budgeting to increase the efficiency and effectiveness of organizations. the aim of this study was to investigate the possibility of stabilizing oper...

This paper presents a comprehensive comparison of theory and practice of the most established capital budgeting methods in Germany based on our survey results. For this purpose we have sent questionnaires to CEOs and CFOs of all companies listed in the German all share index (CDAX) to find out which capital budgeting methods are currently used by German managers and how accurately they apply th...

ZHONG-MEI WAN, JIAN WENG, XUE-JIA LAI, SHENG-LI LIU AND JI-GUO LI Department of Computer Science and Engineering Shanghai Jiao Tong University Shanghai 200240, P.R. China College of Science Department of Computer Science Hohai University Nanjing 210098, P.R. China E-mail: [email protected] Department of Computer Science Jinan University Guangzhou 510630, P.R. China School of Information System...

Participatory budgeting is a relatively new movement in public administration to involve citizens in civic decision-making. Electronic participatory budgeting can lower opportunity costs and engage more citizens in public budgeting. Drawing from research on participatory budgeting in particular and public administration, public policy, and information systems in general, this research establish...

In this paper, we introduce a new block budgeting algorithm that speeds up timing closure in timing driven hierarchical flows. After a brief description of the addressed flow, block budgeting challenges are detailed. Then, we explain why existing budgeting approaches are not adapted to fulfil these challenges. A new block budgeting algorithm is proposed. In order to derive relevant block constr...

The ability of public health to meet its functional mandates of assessment, assurance, and policy development footline is driven by the system's capacity to meet basic financing needs. To do so, state and local public health leaders must be able to articulate financing needs in terms that are understandable to policy makers and that link funding to anticipated community impact, benefit, and per...