The past few years have been witnessing a surging demand for cloud computing services, resulting in a huge carbon footprint and making energy cost one of the top operational costs of data centers. Meanwhile, as sustainable computing has become increasingly important, data centers are constantly pressured to cap the long-term usage of their energy produced from carbon-intensive sources (a.k.a., ...

The paper is devoted to the study of theoretical foundations budgeting as a method economic management enterprise. It has been proven that in modern conditions, aimed at increasing efficiency its activities current period and future. There are considered approaches interpretation budget process analysis various literary sources regarding definition concept "budgeting" was carried out. Various r...

There are a number of models for the acquisition of digital image management systems. The specific details for development of a budget for a PACS/RIS acquisition will depend upon the acquisition model - although there are similarities in the overarching principles and general information, particularly concerning the radiology service requirements that will drive budget considerations.While budg...

This paper complements the ongoing empirical discussion surrounding participative budgeting by comparing its economic merits relative to a top-down budgeting alternative. We analyze a screening model of participative budgeting where the subordinate uses the budgeting mechanism to relay private information to his superior, in addition to a signaling model of top-down budgeting where the superior...

The paper aims to determine the quality of information and IT tools used for operational budgeting in Polish Lithuanian companies. questionnaires were distributed by e-mail traditionally among controllers/management accountants. Due fact that sample was non-random, findings research cannot be statistically referred all authors opted this method data collection because difficulty with survey ret...

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...

financial management systems follow triple goals of financial stability and discipline, strategic allocation of resources and operational efficiency. these triple goals are known as triple framework. medium term expenditure framework (mtef) of government is a process taken in order to achieve the triple goals mentioned in many countries over the world during recent years. in this process, the g...

The well-known evaluation indices do not allow to take into account the interaction between current investment alternatives and future decisions. The real options theory provides answers to the limits that the evaluators discovered in the traditional techniques of capital budgeting and allows to give a value to managerial flexibility, i.e. the ability of management to review its decisions on th...