BACKGROUND A common challenge for health sector planning and budgeting has been the misalignment between policies, technical planning and budgetary allocation; and inadequate community involvement in priority setting. Health system decentralisation has often been promoted to address health sector planning and budgeting challenges through promoting community participation, accountability, and te...

The last decade has seen many governments attempting to establish a results-oriented (or performance-based) budgeting approach. The emphasis on results or performance in the budget process reflects a new belief that public sector accountability should focus on what government does with the money it spends, rather than just the process of controlling such expenditure (Osborne and Gaebler 1992). ...

In this article I analyze the role of cooperation between firm divisions in the budgeting process. I study a setting in which cooperation is a necessary condition for information sharing among division managers, which in turn benefits the principal. The results in this article can help reconcile the differing views between practitioners and academic researchers on the desirability of cooperatio...

The current shortage of faculty qualified to teach anatomy in U.S. medical schools is reversible. Sufficient numbers of individuals are in the pipeline to provide a future cadre of well-trained faculty members educating students in gross anatomy. The challenge is to realign departmental, institutional, and federal training grant priorities and resources, creating incentives for graduate student...

The idea of so-called “Participatory Budgeting” (PB) has recently re-entered the modern political discourse. Major metropoles, such as New York, are making progress beyond mere piloting by paving road for mandatory PB with new legislation, while communities various sizes and politicians ranks all around world aim to follow suit in an attempt maintain image democratic progress. This paper shall ...

HE objective of this study is to investigate the effectiveness of an Activity Based Costing (ABC) model in predicting aggregate budgeted cost for the utilities department in a local government. In the past few years, there has been a pressure on the city officials to reduce the costs. This is forcing cities to re-examine their current allocation of resources to various activities. We examine th...

Discount rate method is a tool for asset pricing in the theories of investment and corporate finance, using discount to exchange from future cashflows present value, but some limitation this could not capital cost (WACC) charges ($WACC) exactly at each time. The aim paper exploit an based on consequent inflows (yang) outflows (yin) relevant ancient graphic He Tu Yi Jing, repair paying stakehold...