Budget participation

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  • Budgeting is widely advertised as an effective managerial accounting tool but has been criticized mainly for budgetary slack reason. The purpose of this article is therefore to empirically examine relationships between budget participation, budget emphasis, risk awareness, private knowledge and the propensity to create budgetary slack.

    pdf25p danhnguyentuongvi27 18-12-2018 1 0   Download

  • Chapter 9 - Purpose of budgets. The main contents of this chapter include all of the following: Purpose of budgets, behavioral aspects of budgeting, advantages arising out of staff participation, factors affecting behaviour.

    ppt5p tangtuy04 16-03-2016 11 2   Download

  • Scales concisely show how a theoretical construct has been empirically measured. Their reliability and validity ratios give a notion of the quality of the scale. Since most scales are developed by the respective authors and are therefore in a first version, they can be used as a basis

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  • Scales concisely show how a theoretical construct has been empirically measured. Their reliability and validity ratios give a notion of the quality of the scale. Since most scales are developed by the respective authors and are therefore in a first version, they can be used as a basis for supplementation and further development.

    pdf325p greengrass304 14-09-2012 32 9   Download

  • A maintenance culture, which means that what is built is maintained, does not yet exist in Latin America. There is no reason to expect social funds to ensure maintenance better than any of the other ministries. If this culture is instituted, then projects will be sustained, both by the ministries and by the social funds. Citizen participation is emphasized greatly to achieve sustainable out- comes of projects. There is nothing like money to sustain a project.

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  • Maintaining a close policy dialogue with the partner government is a central feature of both Budgetary Aid and Sector Programmes. The key point being that these aid modalities achieve their objectives by adopting governments’ policies, budget systems and service delivery structures. Consistent dialogue – supported sometimes by external audits and reviews – represents the main vehicle for monitoring the effectiveness of government systems and ensuring that they are continuously improved.

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  • The United Nations Fourth World Conference on Women held in Beijing in 1995 established gender equality as a basic principle in development cooperation. Gender equality refers to equality of opportunity, rights, distribution of resources and benefits, responsibilities for women and men in private and public life and in the value accorded to male and female characteristics. Promotion of gender equality is not only concerned with women’s issues, but also covers broader actions to be taken by both women and men.

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  • Evidence shows that social media are already affecting the ways in which people find, create, share and learn knowledge, through rich media opportunities and in collaboration with each other. These practices are at the core of Education and Training, as they promote the competences needed for future jobs and enable new tools for educational institutions to transform themselves into places that support the competences needed for participation in a knowledge-based society.

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  • A substantial part of New Zealand’s economic growth in the fi rst half of the last decade refl ected high rates of growth in labour utilisation. However, the average hours worked per capita has fallen by around 3 percent since 2005. New Zealand’s labour utilisation rate was higher than four of the fi ve OECD countries that we have chosen to benchmark New Zealand against (the ‘comparator’ countries2 ) in 2008, refl ecting a combination of high participation rates, low unemployment, and a high average number of hours worked relative to other OECD countries.

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  • The Navy Enterprise has evolved over the past decade to achieve various objectives from improving efficiencies through lean, six-sigma efforts to producing the workforce of the future. This evaluation of the participation of organizations within the Navy Enterprise in the Planning, Programming, Budgeting and Execution (PPBE)

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  • Public expenditure on health is financed mainly through a combination of contributions and general tax revenue transfers to the health insurance scheme. There has been increasing reliance on the latter in recent years. Participation in the health insurance scheme is compulsory for all citizens living in Hungary, and opting out is not permitted. Based on the current legal framework, coverage should theoretically be 100%, but the health insurance status of approximately 4% of the population is unclear. The benefits package is comprehensive but not exhaustive.

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  • Based on the panel data of 22 stock tickers in the two porfolios VN30 and HNX30 during 2008–2014, the research empirically investigates the impact of information on stock price volatilities in Vietnam.

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  • Over time, social funds have proven that they effectively can coordinate among entities, channel resources, develop social infrastructure, pro- mote the participation of local authorities and the community, and inte- grate the private sector and civil society in their programs. Their trans- parency in operations is widely acknowledged and has resulted in financial and technical support from international entities. Impacts of social funds are commensurate with the budgets that are allocated to them.

    pdf49p thangbienthai 22-11-2012 41 6   Download

  • Over the next 10 years, federal spending on crop insurance is projected to outpace spending on traditional commodity programs by about one-third, which might capture the attention of budget cutters looking for potential sources of savings. Insurance companies, farm groups, and some members of Congress are concerned that additional reductions in federal support will negatively impact the financial health of the crop insurance industry and possibly jeopardize the delivery of crop insurance.

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  • The budget deficit equivalent to total government spending tax minus total government spending revenue.If income tax independently, but depend on the net income,Unemployment rate: the percentage of the labour force without a job but registered as being willing and available for work Labour force those people holding a job or registered as being willing and available for work Participation rate the percentage of the population of working age declaring themselves to be in the labour force

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  • Sustaining IEC to increase men’s participation faces obstacles related to negative individual attitudes, reluctance among decision-makers to budget IEC activities, lack of staff training, and scarce resources. Programs need to undertake strong communication programs and be able to demonstrate how IEC activities affect men’s participation in reproductive health.

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  • This is a print on demand edition of a hard to find publication. Households participating in the Food Stamp Program are increasingly headed by a single parent or two working parents. As this trend continues, more low-income households may find it difficult to allocate the time needed to prepare meals that fit within a limited budget and meet dietary requirements. This study finds that household time resources significantly affect how much time is allocated to preparing food.

    pdf25p conchokon 08-01-2013 27 3   Download

  • Now in its 21st year, NITRD is the oldest and largest of the small number of formal Federal programs that engage multiple agencies. As required by the High-Performance Computing Act of 1991 (P.L. 102-194), the Next Generation Internet Research Act of 1998 (P.L. 105-305), and the America COMPETES (Creating Opportunities to Meaningfully Promote Excellence in Technology, Education, and Science) Act of 2007 (P.L.

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  • The Mali Economic Management Credit supports the government’s efforts to improve women’s access to land and financial services. It has facilitated the preparation of an action plan that was included in the overall financial sector action plan approved in 1998, which resulted in budget support for women’s income-generation activities. The operation has also facilitated and increased women’s access to land in the Office du Niger region; and raised public awareness of women’s legal rights and the benefits of women’s participation in the develop- ment process.

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