نتایج جستجو برای: operating budget

تعداد نتایج: 189100  

Journal: :international journal of health policy and management 0
chokri arfa iational institute of labour and social studies (intes), university of carthage, tunisia, tunis hervé leleu lem-cnrs, iéseg school of management, lille, france mohamed goaïed lefa-ihec, university of carthage, tunisia, tunis cornelis van mosseveld health economist expert (free lance)

background public district hospitals (pdhs) in tunisia are not operating at full plant capacity and underutilize their operating budget.   methods individual pdhs capacity utilization (cu) is measured for 2000 and 2010 using dual data envelopment analysis (dea) approach with shadow prices input and output restrictions. the cu is estimated for 101 of 105 pdh in 2000 and 94 of 105 pdh in 2010.   ...

Journal: :حسابداری سلامت 0
دکتر جواد مرادی استادیار حسابداری دانشگاه آزاد اسلامی مرودشتسازمان اصلی تایید شده: دانشگاه آزاد اسلامی مرودشت (islamic azad university of marvdasht) دکتر هاشم ولی پور استادیار حسابداری دانشگاه آزاد اسلامی مرودشتسازمان اصلی تایید شده: دانشگاه آزاد اسلامی مرودشت (islamic azad university of marvdasht) علیرضا منصورآبادی کارشناس ارشد حسابداری، رییس گروه بودجه، معاونت برنامه ریزی شهرداری شیراز رضا زارع دانشجوی کارشناسی ارشد حسابداری، دانشگاه آزاد مرودشت

introduction: the purpose of this study was to examine the possibility of implementing operating budgeting in shiraz municipality. method: the population of this study was consisted of four groups of individuals who were aware of the various phases of budgeting in shiraz municipality including: (1) senior managers and administrative and financial assistants, (2) financial managers along with ac...

Journal: :تحقیقات اقتصادی 0
مهدی حاج امینی دکتری اقتصاد دانشگاه فردوسی مشهد محمدعلی فلاحی استاد گروه اقتصاد دانشگاه فردوسی مشهد محمدطاهر احمدی شادمهری دانشیار گروه اقتصاد دانشگاه فردوسی مشهد علی اکبر ناجی میدانی استادیار گروه اقتصاد دانشگاه فردوسی مشهد

iran’s economy has experienced an average inflation rate of 18.77 percent during the period of 1979-2010. many economists believe that the budget deficits are one of the main determinants of the chronic and relatively high inflation. this paper investigates the relationship between budget deficits and inflation. dynamics of iran’s monetary sector, based on the three cointegration relations i.e....

Background Public district hospitals (PDHs) in Tunisia are not operating at full plant capacity and underutilize their operating budget.   Methods Individual PDHs capacity utilization (CU) is measured for 2000 and 2010 using dual data envelopment analysis (DEA) approach with shadow prices input and output restrictions. The CU is estimated for 101 of 105 PDH in 2000 and 94 of 105 PDH in 2010.   ...

Negative operating balance is a problem faced by the governments of the Islamic Republic of Iran in recent years, with the increase of international sanctions in the field of oil and gas sales, the reduction of Iran's oil revenues and the ever-increasing inflation; the negative operating balance of the government's budget has shown itself more than before. The main goal of this research is to i...

Journal: :international journal of business and development studies 0

this paper aims to investigate the effect of budget deficit shock on government spending in indonesia. for this propose, this reasearch uses an alternative error correction model based on loss function of government spending. the model assumes the short run disequilibrium, in which shock variables may play an important role. a spesific loss function model is applied to develop the long run gove...

Journal: :Management Science 2016
Onur Boyabatli Tiecheng Leng L. Beril Toktay

This paper studies the flexible-versus-dedicated technology choice and capacity investment decisions of a multi-product firm under demand uncertainty in the presence of budget constraints. The firm operates under a capital budget for financing the capacity investment, and an operating budget, which is uncertain in the capacity investment stage, for financing the production. We investigate how t...

2016
Chokri Arfa Hervé Leleu Mohamed Goaïed Cornelis van Mosseveld

BACKGROUND Public district hospitals (PDHs) in Tunisia are not operating at full plant capacity and underutilize their operating budget. METHODS Individual PDHs capacity utilization (CU) is measured for 2000 and 2010 using dual data envelopment analysis (DEA) approach with shadow prices input and output restrictions. The CU is estimated for 101 of 105 PDH in 2000 and 94 of 105 PDH in 2010. ...

Distributional Equity in Public Health Budget: Hormozgan Province and Neighbouring Regions Ali Heyrani1* 1 MD, PhD, Assistant Professor Social Determinants in Health Promotion Research Center, Hormozgan Health Institute, Hormozgan University of Medical Sciences, Bandar Abbas, Iran Abstract Equitable improvement in the health status of different regions is essential for the balanced and sustai...

This paper aims to investigate the effect of budget deficit shock on government spending in Indonesia. For this propose, this reasearch uses an alternative error correction model based on loss function of government spending. The model assumes the short run disequilibrium, in which shock variables may play an important role. A spesific loss function model is applied to develop the long run gove...

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