A total of 133 observations on mean daily mass gains from 19 calves reared on either whole milk (control) or preserved colostrum (treatment) were estimated. The control group had a total of 104 observations computed, while the treatment group had a total of 29 observations. There was no significant difference in the overall mean daily mass gains between the treatment and control groups which we...

Stochastic budgeting is used to simulate the business and financial risk and the performance over a six-year planning horizon on a Norwegian dairy farm. A major difficulty with stochastic whole-farm budgeting lies in identifying and measuring dependency relationships between stochastic variables. Some methods to account for these stochastic dependencies are illustrated. The financial feasibilit...

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...

Operational planning is considered an important tool for translating government policies and strategic objectives into day-to-day management activities. However, developing countries suffer from persistent misalignment between policy, planning and budgeting. The Medium Term Expenditure Framework (MTEF) was introduced to address this misalignment. Kenya adopted the MTEF in the early 2000s, and i...

Beyond Budgeting has been proposed as an influential idea that will reinvigorate management accounting contribution in business operation and performance. It is claimed that the traditional system has lost relevance with the modern business environment and is no longer satisfying the needs of managers. Budgets have been ingrained in the culture of business since their inception in the 1920s and...

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...

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...

Participatory budgeting has become a popular application of e-participation in Germany. About one hundred local governments have executed participatory budgets in the last year. Citizen participation in public budget planning is not formally requested by law in Germany. Also, the legal procedures to settle the budget of a local governments are not defined in detail. In consequence, different pr...

the effects of planting date and single irrigation (si) allocation scenarios on increasing and stability of yield were investigated to determine the total water productivity and economical water productivity (wpe), for rainfed wheat at dryland agricultural research institute in maragheh, iran, during 2000-2004. the treatments included three sowing dates (early, normal and late), four allocation...

Participatory budgeting is applied by an increasing number of municipalities and organizations. Citizens can decide over an institutional budget. The allocation mechanism can affect emotional arousal, which influences the choice evaluation in the decicion-making process. Building on the endowment effect, we conduct an experiment testing a novel participatory budgeting approach that includes an ...