The main goal of this study is to provide a model for OPTIMAL allocation of PROVINCIAL budget resources with attention to provinces priorities and with the aim of financial and county spatial decentralization and also social welfare maximization. For this purpose, we design an OPTIMAL control problem and then, we calculate long run equilibrium of this model with focusing of macroeconomic indicators include the mortality rate, unemployment rate, GINI coefficient, literacy rate, economic participation rate, the province proportion of domestic production and the province proportion of industrial, services and agricultural value added and weighted index of educational and health facilities. Also the short run dynamics of OPTIMAL solution has analyzed. Based on the results and according to the long run equilibrium of the OPTIMAL control model, if budget planer gives equal importance to these indicators, the higher budgets proportion will allocate to less developed provinces that it is contradict to current method of PROVINCIAL BUDGETING in Iran. The results also show that any change in budget planner priority change long run equilibrium of the OPTIMAL control problem and composition of OPTIMAL PROVINCIAL budget allocation.

This study, offers a Goal Programming model for OPTIMAL allocation of PROVINCIAL budget resources in order to achieve macroeconomic and social goals of country include unemployment and income inequalities reduction and production and employment and social capital increasing. The designed model determines optimum proportion of provinces in budgetary resources in order to achieve goals. Empirical results based on ten PROVINCIAL indicators include the unemployment rate, GINI coefficient, literacy rate, internet penetration rate, economic participation rate, the province proportion of domestic production and the province proportion of industrial, mining, services and agricultural value added, show that, there is relative convergence in distribution of proportion in public budget resources, and also achieving goals in the more developed provinces needy higher levels of the budget proportion of the province of the less-developed. Therefore, in order to achieve more balanced development and regional convergence and the elimination of inequalities and spatial heterogeneity and financial recommended the allocation of budgetary resources to less developed provinces must be increase and the budget proportion of the provinces converges.

This study investigates the process of budget allocation to provinces of Iran based on two set of factors of 1- major macro PROVINCIAL indicators and 2-oil price volatility based on stochastic differential equations and stochastic OPTIMAL control framework during the period of 2003 to 2014. In this regard, with calculation of OPTIMAL share of provinces in total country budget based on macro indicators data for year 2011, the effect of stochastic oil price on dynamic budget allocation is studied. The dynamic analysis of oil price during 2003 to 2014 indicates a volatile trend with jumps in oil price time series in some sub-periods. Accordingly, different models of stochastic differential equations and stochastic OPTIMAL control for modeling oil price and petroleum budgets allocation in different years are proposed. The results show that the share of the PROVINCIAL budget depends on the parameters that determine the behavior of the oil price time series. So that, with an increased average growth rate of oil prices, the PROVINCIAL budget share increases over time. In addition, an increase in volatility of oil prices and acceleration in the velocity of oil price mean-reversion, reduce the OPTIMAL share of PROVINCIAL oil budgets over time. Also, based on the results of the simulation model for PROVINCIAL data in year 2011, the OPTIMAL share of PROVINCIAL oil budgets has dynamic and stochastic behavior and it is formed based on the behavior of oil price time series.

The using of applicable model of BUDGETING for effect activity of rules and auxiliaries in the annual budget has been special important. This paper tried to presentation of models for optimization of allocation of credits in the "a" article of 6 auxiliary of budget in the towns of province .In this paper importance and quantity of criteria of allocation PROVINCIAL Infra structure credits to-towns and gap between status queue of towns to aspiration level or galling of fifth program of development will be attention .Needing budget of any towns also will be accounting and with proposed pattern of ratio stable distance of credit allocation between towns. This model will be formulation based on the data's of year of 1381 in management and planning organization of khorasan province finding of model will be compare with finding of current method user of organization (ratio per rate) and showing that current method of organization is not optimize.

BUDGETING black hole as a new concept in literature of BUDGETING is introduced in this article. Black hole concept comes from the Astronomy science and describes the area in atmosphere that nothing can exit from it. The budgetary black holes are the expenditures in public BUDGETING to which government assigns a large amount of money every years but don’t have any outcomes for society. For explaining this concept, at first BUDGETING and the most important roles of it are described and then based on the analysis of documents, the black hole of BUDGETING is introduced. The society of this research is all of articles and essays about the BUDGETING of Iran being published in reliable books, magazines or journals and sites. The analysis show that cultural BUDGETING, current expenditures and construction expenditures are some examples of black hole of BUDGETING.

In this paper, a novel risk-based, two-objective (technical and economical) OPTIMAL reactive power dispatch method in a wind-integrated power system is proposed which is more consistent with operational criteria.  The technical objective includes the minimization of the new voltage instability risk index. The economical objective includes cost minimization of reactive power generation and active power loss. The proposed voltage instability risk employs a hybrid possibilistic (Delphi-Fuzzy)-probabilistic approach that takes into consideration the operator’s experience, the wind speed and demand forecast uncertainties when quantifying the risk index. The decision variables are the reactive power resources of the system. To solve the problem, the modified multi-objective particle swarm optimization algorithm with sine and cosine acceleration coefficients is utilized. The method is implemented on the modified IEEE 30-bus system. The proposed method is compared with those in the previously published literature, and the results confirm that the proposed risk index is better at estimating the voltage instability risk of the system, especially in cases with severe impact and low probability. In addition, according to the simulation results compared to typical security-based planning, the proposed risk-based planning may increase the security and economy of the system due to better utilization of system resources.

The method of allocating regional government capital funds play an important role in defending, reducing inequality and ultimately regional sustainable development. Therefore, there is a high sensitivity to the financial behavior of the government, especially in the allocation of PROVINCIAL capital funds. Accordingly, in this research, is discussed an analysis the model of PROVINCIAL capital allocation with efficiency-based and equal-based approach in the period (2005-2016). The specification of the PROVINCIAL capital allocation model has based on the generalization of the mathematical model of the Castels and Sole-Olle (2005) and Sole-Olle (2013), budget allocation. The results show that an increase in government spending expenditure reducing PROVINCIAL capital credits. Also, the allocation of capital funds was efficiency-bases and has been mostly allocated to provinces that have produced higher production. In addition, inequality in regional production has had a negative effect on the allocation of government capital funds. As a result, the allocation of PROVINCIAL capital funds was not equality-based. Therefore, a review of PROVINCIAL budget allocation is necessary.

In this article, we propose a model that incorporates the preference of multiple decision makers in to a decision making process using multiple criteria and cardinal method in the capital BUDGETING context. In this model, all characteristics represent a significant improvement compared with traditional capital BUDGETING techniques.