Precise prediction and scheduling of plant irrigation water can increase water use efficiency while preventing possible periodical stress. In this study, the performance of Budget model in irrigation scheduling was assessed and compared with real data under soybean deficit irrigation water management under two consecutive years 2008 and 2009. The experiment was conducted in the form of randomized complete blocks design in four furrow irrigation treatments each with three replicates. The treatments include full irrigation, (control), conventional deficit irrigation at 50% and 75% of the soil moisture deficit compensation, and partial root drying treatment at 50% of the soil moisture deficit compensation. The results indicated that the performance modeling indices of RMSE and CRM in 2008 were 3.91 and -0.18 and in 2009 were 4.76 and -0.11, respectively. The obtained EF index was 0.69 and 0.78 in 2008 and 2009, respectively, indicating that the model performed acceptable predictions of crop yield. The overall results revealed that the use of Budget model by adjusting crop coefficients in different growth stages, soil and plant characteristics can provide more acceptable outputs. Further, the sensitivity analysis indicated that Budget model is less sensitive to irrigation water depth and initial soil water content in the full irrigation treatment.

In the new competitive world, companies use several types of tools and strategies to differentiate their products from competitors' products, one of which is promotional. Companies spend a large amount of their promotional Budget on advertising. To increase the effectiveness of advertising Budgeting, media planning must be properly developed and the manner allocation advertising be determined over a company's programming horizon. This paper investigates advertising media planning and Budgeting for several products. Important aspects including life Cycle stage, BCG matrix class, price, competitors' reaction, and Budget constraint are considered in our model given uncertainty and with the aim of maximizing profits at the end of the time horizon. This problem is formulated as a stochastic dynamic program and Approximate Dynamic Programming (ADP) algorithm is utilized to overcome the huge dimensionality. The mentioned problem is subject to considerable uncertainties. Approximate Dynamic Planning (ADP) is a powerful technique for solving discrete time problems under multistage stochastic control processes. A numerical example was carried out on two products over the course of one year (12 monthly periods) with five different advertising packages. The results showed that 5 million iterations would be suitable for converging. Remaining Budget analysis shows the percentage of selecting offensive packages in higher Budgets for Product 2 and selection of such packages in the medium term for Product 1. The process of the life Cycle shows that Product 1 does not most likely complete its life stages, while Product 2 completes its life Cycle stages. Moreover, the BCG matrix confirms the results and Product 2 is in the final stages of dogs, while Product 1 is more likely in Cash Cows. Also, the total Budget was examined in different quantities, which showed that as the amount of the Budget increased, the target amount increased slowly. The presented model offers the opportunity to managers by which they are able to compare different media for making advertising decisions on various products in an uncertain environment with different Budgets.

The main objective of this study is to investigate the effect of tight Budgetary control (TBC) on Budget deviation regard to Budget turbulence as moderator variable. Tight Budgetary control variable related data are extracted by Questionnaire method and Budget deviation and Budget turbulence related data are extracted from internal reports of Plan and Budget Organization (PBO) since years 2012 to 2015. Population of this study consisted of experts Budget and Planning Organization (BPO) of Iran. The results showed relation between TBC and Budget deviation is reversed and significant. However, moderator variable does not have a significant effect on this relation. In addition, the results showed Past Budget deviation has a significant effect on Budget deviation coming years, but has no significant effect on the use of TBC.

Introduction: In order to provide a new approach about the Budget planning models, this study examined the relationship between Budget emphasis, Budget planning models and performance of Fars Province University of Medical Sciences. Method: This research is a survey-descriptive study on the purpose and its method. The participants of this research included the financial experts in Shiraz University of Medical Sciences (including the accountants) in 2016. The sample size consisted of 250 individuals and the method of sampling used was available sampling. The questionnaire of Kang et al. (2013), after some modifications, was used to gather the data. To evaluate the reliability of the questionnaire, we used Cronbach’ s Alpha and split-half method. The measurement tools used in the study were reliable and none of the questions was removed. Finally, for analysis of the data, correlation coefficient and regression were applied using SPSS Software Version 23. Results: The results of the study indicated there was a significant relationship between Budget emphasis and strategy distinct from Budget planning models as well as between strategy distinct from Budget emphasis, Budget planning models, organizational performance, management performance and Budgetary satisfaction. A positive and meaningful relationship among Budget planning models and organizational performance, management performance and Budgetary satisfaction was found. Conclusion: Based on the research findings, it is necessary to consider the Budget concepts, the importance of Budgeting, and Budgetary participation of the employees and financial managers for improving organizational performance.

Participation of senior managers in Budgeting provides the possibility for them to use their superiority in status information asymmetry, through the process of target setting, impact on their performance assessment. Senior Manager and Budget Management, respectively, by means of Budget slack and internal control system, strive in order to maximize utility. This study aims is to find a balance point in the interests of both sides of game by using game theory, so that the senior managers and Budget management are satisfied with their own interests. Hypotheses using combined data from the financial statements and management ethical attitude of 56 manufacturing company of Tehran Stock Exchange between the years of 2010 to 2014 were tested. The main hypotheses and sub-study hypotheses by using the Mann-Whitney test and the best answer were analyzed. According to the findings, in combination strategy of create the Budget slack by senior management and strategy of strong internal control system by the Budget management, both sides of game to achieve balance in their interests, but this combination strategy, dominant Nash equilibrium is weak.

The purpose of this paper is to investigate the factors affecting the structural and cyclical Budget balance using Quartery data during the period of 1996-2017. Fristly, the factors affecting the cyclical and structural Budget balance are identified using Sissokoand Dibooglu (2006) and inspired by Chalk (2002). Then, using the EU methodology, we will focus on the cyclical and structural components of the Budget. Finally, by using SVAR Approach. The effect of effective shocks; such as Taxes, government expenditures, GDP per capita, oil prices, inflation and terms of trade; on cyclical and structural Budget deficits is investigated. According to research results, the oil prices shoks and current government expenditures are two variables that increase the adoption of discretionary decisions by governments and, consequently, the growth of structural Budget deficits and the reduction of the power of influence of automatic stabilizers in the Iranian economy. And the shocks such as GDP per capita growth, inflation, investment government expenditure, and terms of trade have led to a reduction in structural deficit and increasing in the power of influence of automatic stabilizers in Iran.