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10 articles for “Budgeting”

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Research ArticleOpen accessEvery word in the titleCreating a Link between HR Department and Budgeting: What do HR Managers Think?Sibtain Kazmi, SAF Hasnu, Raja Ahmed JamilThis research endeavours to investigate the involvement of the Human Resources (HR) department throughout the budgeting process and the utilization of budgets to further perform HR activities. Study seeks empirical evidence based on the responses elicited from HR department managers in 100 Pakistani companies with a distinct HR department. Results suggest that the HR department has limited involvement in the … …American Journal of Economics and Business Administration, Vol. 7, Issue 1 · 6 Jun 2015 · 7,210 accessesView PDFCite
Research ArticleOpen accessEvery word in the titleUse of Capital Budgeting Methods for Investment Project Evaluation in the Field of Civil EngineeringIgor Pšunder, Nadja FerlanThe present article deals with use of capital budgeting methods in investment and project evaluation, with special emphasise on their use in the field of civil engineering. The research, presented in this article, was performed among project managers of Slovene companies. Their personal opinions about the use of capital budgeting methods and knowledge of their faults were studied during the … …American Journal of Applied Sciences, Vol. 5, Issue 1 · 31 Jan 2008 · 7,014 accessesView PDFCite
Research ArticleOpen accessIn the keywordsInter Local Government Capital Budget Execution ComparismF. OlurankinseProblem statement: Unrealistic capital budgeting has long been the bane of social economic development in Nigeria and of course, at the local government level. Local governments are established with specific functions to assist the state and federal government to bring about effective rural development and good governance at the grassroots level. Approach: Both fiscal and physical evaluation of the performances … …American Journal of Economics and Business Administration, Vol. 3, Issue 3 · 21 Oct 2011 · 7,362 accessesView PDFCite
Research ArticleOpen accessIn the keywordsReal Option Method and Escalation of Commitment in the Evaluation of Investment ProjectsMehrdad Karami, Farshid Ahmadi FarsaniProblem statement: This study applies an experimental method to find out whether using the real option method along with the discounted cash flow techniques can reduce the decision-makers’ Escalation of Commitment (EC hereafter) or their desire to keep up their commitment to a failed project. Approach: The real option method used for the evaluation of long-term projects also measures the … …American Journal of Economics and Business Administration, Vol. 3, Issue 3 · 19 Sep 2011 · 7,389 accessesView PDFCite
Research ArticleOpen accessIn the abstractEffect of the Strategic Supplementation for Producing Embryos of Native Hartón del Valle HeifersAdrian Rolando Riascos-Vallejos, Julio Jesus Reyes-González, Yolaine Medina-Mesa, Juan Pablo Narvaez-HerreraNutritional imbalances have been confirmed in other breeds, related to energy, proteins and minerals and this affects embryonic development, production of quality. In this regard, the objective of this research was to evaluate the effect of strategic supplementation for the production of embryos in native Hartón del Valle heifers. For that purpose, 18 pure heifers were used, fed with a … …American Journal of Animal and Veterinary Sciences, Vol. 16, Issue 1 · 7 Mar 2021 · 6,618 accessesView PDFCite
Research ArticleOpen accessIn the abstractTowards a Frame of Reference for Smart City Strategy Development and GovernanceZineb Korachi, Bouchaib BounabatDespite the importance of the smart city concept, few works address how to define and implement smart cities in a clear manner. Furthermore, the smart city literature provides heterogeneous studies and solutions; this heterogeneity creates misunderstanding regarding the smart city definition and strategy. Moreover, stakeholders have multiple and conflicting interests and concerns, which also increase the ambiguity regarding the smart … …Journal of Computer Science, Vol. 16, Issue 10 · 28 Oct 2020 · 7,209 accessesView PDFCite
Research ArticleOpen accessIn the abstractGeneral Approach for Formulating a Digital Transformation StrategyZineb Korachi, Bouchaib BounabatTo take advantage of information technologies, organizations need to define a clear strategy. Numerous works have provided definitions and phases of digital strategies. Some of these strategies are context-specific, while others deal with the common elements of digital strategies regardless of the digital transformation context. However, these works do not address a holistic approach. This raises ambiguity regarding digital strategy … …Journal of Computer Science, Vol. 16, Issue 4 · 27 Apr 2020 · 10,874 accessesView PDFCite
Research ArticleOpen accessIn the abstractU.S. INTRA-STATE GEOGRAPHIC VARIATION IN PSYCHOLOGICAL CHARACTERISTICS AND STATE FISCAL SHORTFALLSWilliam ProvaznikThis study extends on personality literature by examining state level variation of the Big Five Personality traits, per-capita GDP and population on US state budget shortfalls. Through the lens of Wildavsky’s Cultural Theory of Budgeting, this study analyzes state level Big Five personality characteristics and their relationship to budgetary shortfalls. Significant relationships between per-capita GDP, agreeableness, conscientiousness, neuroticism and openness … …American Journal of Economics and Business Administration, Vol. 6, Issue 3 · 8 Dec 2014 · 6,839 accessesView PDFCite
Research ArticleOpen accessIn the abstractMeasuring Drivers’ Effect in a Cost Model by Means of Analysis of VarianceMaria Elena NenniIn this study the author goes through with the analysis of a cost model developed for Integrated Logistic Support (ILS) activities. By means of ANOVA the evaluation of impact and interaction among cost drivers is done. The predominant importance of organizational factors compared to technical ones is definitely demonstrated. Moreover the paper provides researcher and practitioners with useful information to … …American Journal of Applied Sciences, Vol. 10, Issue 12 · 24 Oct 2013 · 6,448 accessesView PDFCite
Research ArticleOpen accessIn the abstractWheat Production and EconomicsElgilany Ahmed, Jamalludin Sulaiman, Saidatulakmal MohdProblem statement: The crop in the irrigated scheme has faced by manifold problems contributed to low level of productivity and high cost of production of wheat. The crop is commonly produced under pump irrigation from the River Nile. In River Nile State (RNS), wheat is grown under the irrigated sector, the State is considered as a suitable environment for producing … …American Journal of Agricultural and Biological Sciences, Vol. 6, Issue 3 · 4 Aug 2011 · 10,569 accessesView PDFCite