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Budget constructions in executive organizations of Ardabil province.

Introduction

Budget is one of the most important tools of executing plans which follows quality and quantity goals, basic policies and diplomacies of program and establishes it's execution conditions. Also budget is the panorama mirror of government's plans and activities and plays an important and crucial role at public economic development [14]. So far, four legal definitions in the countries' public computational act have been proposed about budget, which the most recent one is related to public computation act of 31 August, 1981 of Islamic conceal parliament. At the clause one of this act, the countries' whole budget has been defined as following: the whole budget of country is the governments' financial plan, which is provided for one year and includes the prediction of incomes and other credit providing resources and the estimation of costs for implementing some operations that results in reaching legal policies and goals and it has been composed of these three sections:

1--government's public budget which includes following parts: A (prediction of receipts and credit providing resources which is received directly and indirectly in financial year of budget's act by the organizations through Head Treasury's accounts. B) prediction of payments which can be done in the related fiscal year from public or private income for current and construction credits, and from private income for executive organizations.

2--The budget of public companies and banks including prediction of incomes and other resources of credit providing.

3--The budget of institutions that are regarded under titles other than the said titles in the budget of whole country [26].The importance of budget and executing is as a financial policy has crucial effect on economical basic equilibriums level and finally on the equilibrium of whole economy. Hall [13] defines planning as following: planning is the intention of acquiring a goal and therefore necessary actions are arranged with especial arrangement one after another. Ebtehaj [9], which is the founder of planning in Iran, writes in his/ her recollections that until we haven't a plan for our works, the status of country will not be corrected. Clark [4] believes that investment may be done in a season (month, season, and year and ...) or in many terms. Regarding the necessity of accounting current value of investment, in addition to the current receipts and payments, determining the time of fulfilling costs related to investment is necessary, too. In supplying and executing construction budget, Executive Power can easier decide about public budget and has more authorities and from the beginning that public investment has been started in Iran, construction budget in some way has been separated from public budget [23]. Clause 10 of article 1 of budget act has defined construction schemes as following: it is a set of distinct operations and services which is done by executive organization based on technical and economic or social justification studies, during certain time and certain credit, to realize the goals of five tears plan as constant investment including dependent inconstant costs in the study and fulfillment period and or studied or all or part of its executive costs are provided from construction credits and divided into three types of "profit" and "non-profit" and 'studying'. Main orientations of government's budget sector is based on the forth development plan and whole policies of the regime and subject-matter of the forth plan act of development is as following: correction, optimization and clarification of budgets structure of whole country, providing cost credits from non-oil incomes in such a way that until the end of the forth plan, government's cost credits fully be provided through tax incomes and other non-oil incomes. The correction of budgeting system is changing from existed method to the purposive and operational method and as the finished price of service (vice president of planning and strategic supervision (2007, p275). Based on province income - costs system, credits of capital assets possession totally is provided to the province and the distribution of these credits between seasons and programs and also the distribution among towns is the responsibility of the province. Accomplishing this issue has special importance, because on one hand this distribution must supervise over making equilibrium among subsidiary geographical units of the province and on the other hand, must observe the economic, social and cultural balanced development in the province and areas (of towns) [15]. Clanton and his colleagues [2] believe that government policies, regulations and executive methods to high extent can result in effectiveness of construction schemes. Chua and his colleagues [3] believe that generally the acceptance of technology transmission process in construction projects causes the improvement of financial function, program function and quality function. Devapriya and his colleagues also [6] believe that function improvement in construction schemes is a key for effective results. Although, schemes of capital assets possession are the most central channel of creating new production and service capacities in the society, but they have the most problems from the credit and technical executive point of view. These problems at least are dividable in the two constructive and executive sections, and naturally the solutions that are provided to solve these problems, must be considered both in long and short term (the Office of Program and Budget Studies, 2006).

The purpose of this research is to recognize existed problems which block the establishment of construction budget in Ardabil province and identify preventive elements, examining the issues of budget execution from allocation budget view point, recognizing the barriers of construction budget unestablishment at the stages of outlay and drawing authorities' attention to the ability of administrative organization and establishments in supporting budget execution. Resulted findings from this research can cause the effectiveness of construction budget by government and also studying the effective elements can help supervising the quality and way of executing construction budget and pathology of execution and help the establishment of government's plans and policies.

Theoretical Framework:

Investigations which has been done in this field, including Doosty's research (1999) that studied the causes of delay and costs increasing in construction projects of Jahade Sazandegi at the performance phase, and the results of research showed that credits none allocation on time, unbalanced budget and workload, inefficiency and bottlenecks of office system, the lack of correct planning and inaccuracy in studying and estimating the initial budget result in delay and un-establishment of construction budget. In another investigation done by Qotbi [23] has classified effective elements in delay of construction schemes in country's airport network to eight factors, and he believes that the un-establishment of construction budgets because of the lack of practical planning in designing a project, inappropriate estimations and incorrect estimation of costs. In a special report done by Moo'ini and his colleagues [20], he suggested that some of main elements of construction schemes unsuccessfulness are the prolongation of scheme execution, which caused delirious costs and insufficient effectiveness and also environmental elements and inconstancy in policymaking and international difficulties and impossibility of providing necessary credit. Based on the investigation done by Assembly Investigations Centre, the most important problems of Capital Assets Possession Schemes are expressed as following: non-clearance of proportion and conformity measurement method of capital assets possession plans with the goals of country development programs, the prolongation of investment execution time, the increase of projects' costs due to its delay and its resulted loss, opening some plans that their capacities are unusable because of the needed time expiration and technical incapability, inadequacy and non-proportion of credit anticipations in budget laws, illusion in relation to approval manner and also the reference who approves them, the lack of resources optimized specification and the decrease of returns in proportion to paid costs, and finally they concluded that amongst the mentioned problems, credit problems have the most portion. In (1989), Diamond has examined the effect of government's cost elements on economic growth. Based on some results of this research, in capital consumptions classification, the fundamental capital expenses (such as transportation) and social and educational sectors have had positive impact on the economic growth rate. Based on the studies done by J Gkritza and his colleagues in [11] they concluded that in estimating construction budget (transportation) the changes within the travel, the cost of vehicle and safety have long term effects on economic development, which it is ignored most often as one of transportation program-making difficulties, because there is no valuable method for estimating construction projects about transportation. Tstsumi and his colleagues in [34], in examining economic issues of transportation projects including railroad building showed that by using spatial statistical model (spatial modeling) we can correctly estimate construction projects. Davari [5] believes that existing regulations of construction schemes has been formulated fully one sided that its real cause must be sought in one directional attention of State and their attitude to people at the time of formulating these regulations. Davari also states that executive organizations while are not sure about credit providing or the completion of project plans and take action to conclude a contract with contractor and cause difficulties for government and contractors. Studies done by Lyons [16] in America has shown that the budget estimation offered by government was so conservative that has not covered all executive costs which usually it was because of imposing additional restrictions like needed numbers and regulations that more possibly resulted in the increase of construction projects' costs and considerably the estimation has been less than projects' estimation and also economical justifications has been one of the main reasons of construction budget increase. Tavakoli [32] believes that the executive management weakness of government organizations and non--properness of under execution workload with executive capacity is the reason of construction projects completion delay. studies done by Fedderke [10] in south Africa with more than one century information has shown that government's underlying costs, directly and indirectly, is effective on the promotion of private sector's investment and economic growth through increasing final efficiency of capital. Devarajans and his colleagues [7] by using the information of 43 country over 20 years, tried to obtain the relationship between government's current costs and capitals and growth. The results indicate that the increase of current costs share will cause growth and capital costs will have negative effect on the per capita growth. Baskin [1] believes that, in the recent years a coalition of worker unions and political alliances, in the recent years a coalition of worker union and political alliances, was giving different state construction projects only to some contractors who were intended and capable to bargain without considering the interest of contractors in work and basic principles of competition, which this issue results in the decrease of bids number and increase of construction costs. Saljoghi [25] in studying the problems of state construction plans concludes that 90 percent of plans begin expert justification with legal or illegal pressure. This researcher states that (up to that time) there is no representative that has requested a plan execution from executive system and that plan has not been inserted in the state budget bill. Halaj Neishabory [12] in studying construction plans problem believes that always one-third of approved credits are not allocated and one-third of construction plans are unrealizable. Rahimi Borojerdi [24] in studying the problems of state construction credits performance problems in the transportation sector concludes that paying attention to the manner of construction credits allocation of state in the transportation sector in the provinces is necessary. Also, the results of estimation according to the new method of econometrics in this sector among provinces have not had significant impact on the economic growth. In other words, the provinces have not followed from unitary pattern in costing allocated construction credits. On the other hand, construction credits performance of provinces in the transportation sector has been impressed by economic growth directly. Waroonkun and his colleges [35] in some studies which they made in Thailand concluded that many developing and new industrialized countries have lack in technique and management capabilities for doing great and complex construction projects. Strategic Programming and Management Organization [18] in studying construction plans problems of state came off this result that contracting and consulting have so many problems, too; and there is great shortages in districts such as petroleum and gas, power and telecommunications, agriculture, and aquatics and industry. Miller and Russek [19] have studied the impact of different financial policies on economic growth and budget limitations of state. According to some findings of this research, some sectors such as defense, education, health, welfare and social security have had great impact on economic growth. Also, expenses such as services, economic occupations, transportation and communication and other sectors have not impacted economic growth as much as mentioned items. Weil [36] believes that a main problem that industries encounter in construction projects is the disability of industries in attracting new individuals due to the workers' low skill level and also no training individuals and also the abolishment of their training and encountering new technologies. Investigating made studies in the country show that some of construction plans problems are ignoring the three dimensions of time, cost and quality that these three are the basic components of success guarantee in doing a project, in other words, success in the project means doing it certain time with anticipated cost and determined quality, which should be performed in consistence with environmental considerations. If quality be defined consistency with needs, construction plans should have such quality that satisfy the determined needs in plan definition, which certainly observe supplying the society considered goals. (P.A.J., 2007, p20s)

Research Hypotheses:

1--There is meaningful relationship between delay in credit allocation and un-establishment of construction budget.

2--There is meaningful relationship between bureaucracy and delay in performance of Ardabil province offices' construction budget.

3--There is meaningful relationship between prediction of programs and delay in performing program.

4--There is meaningful relationship between interorganizational constructive issues and unestablishment of construction budget.

5--There is meaningful relationship between stages of outlay and un-establishment of construction budget.

6--There is meaningful relationship between inappropriate estimation of construction budget and un-establishment of construction budget.

Methodology:

The current research from goal viewpoint which is to find executive problems of budget be functional and the used method of research is field-finding with traverse approach. The findings analysis type is Spearman correlation coefficient and, it is used when the studied variables are at ranking (grading) comparison level and hypothesis of research are communicational. The method of data collection is done through two library (referring to documents and government's financial invoices) and questionnaire distribution. Statistical universe of this investigation is all financial, credit and budget staff and comptroller in four head offices (including :The head office of rebuilding and equipping schools in Ardabil province as a sub-organization of training and education department covers all construction budget of this department. The housing and urban construction Organization of Ardabil province as suburbanization of housing and urban construction covers all construction budget of this department. The Organization of mining and industry in Ardabil province as sub-organization of mining and industry department covers all construction budget of this department. The Head office of road and Transportation as sub-organization of this department covers all construction budget of this department), which their number is 53 individual in all mentioned organizations.

The questionnaire has been distributed in full numbering form between all people. It has designed by the investigator and has three parts, which it's first part includes introduction and personal information, the second part main questions and the third part has been considered for financial performance in each office. Lickert scale is used for scoring the questionnaires options (1=very low to 5= very high). the questionnaire's narrative measurement has been confirmed by experts through content inquiry. Also for the questionnaire reliability, Crohnbach's alpha coefficient has been calculated which is 0.96 percent after the correction of questionnaire; and for each one of main structures the Crohnbach's alpha coefficient has obtained for delay in allocation of credit 0.77%, bureaucracy 0.93%, time of program prediction 0.86%, constructional issues 0.86%, outlay phases 0.92% incorrect estimation of budget 0.80%.In the phase of analyzing data has been used descriptive statistics including frequency, percent of frequency in the form of table and diagram for data processing, and Specimen's correlation coefficient test has been used to compute intensity or the amount of significance relationship among components, and the obtained data from questionnaire has been processed by SPSS software.

Analysis & Discussion:

The sample was composed of 34 men and 19 women. The maximum age was 54, the minimum 21 and the average age was 36 years old. The job of statistical sample was as following: 12 individual staff manager and 36 individual OTHER option and the rest were without answer. The job background of statistical sample was in maximum 33 years and in minimum 1 year and averagely 14 years. From education point of view mostly (about 33 individual) were bachelor's degree and at least (about 3 individual) were associate of arts.

The findings resulted from inferential statistics for determining the relationship of each one of components showed that: according to the table 2, there is significant relationship between delay in credit allocation and un-establishment of construction budget in studied organizations. The correlation coefficient of 0.505 with significance level of 0,000 is less than 5 percent, the null hypotheses is rejected and its opposite one is confirmed.

According to table 3, there is significant relationship between bureaucracy and delay in construction budget execution in Ardabil province's offices. The correlation coefficient of 0.630 with significance level of 0,000 is less than 5 percent. The null hypothesis is rejected and its opposite one is confirmed.

According to table 4, there is a significant relationship between the prediction of programs time and delay in performing programs. The correlation coefficient of 0.633 with significant level of 0,000 is less than 5 percent. The null hypothesis is rejected and its opposite hypothesis is confirmed.

According to table 5, there is a significant relationship between constructive issues of interorganizational and un-establishment of construction budget. The correlation coefficient of 0.575 with significant level of 0,000 is less than 5 percent. The null hypothesis is rejected and its opposite hypothesis is confirmed.

As it is observed in table 6, there is a significant relationship between stages of outlay which includes (diagnosis, credit allocation, commitment, recording, draft, request of fund and payment) structures and un-establishment of construction budget. The correlation coefficient of 0.523 with significant level of 0,000 is less than 5 percent. The null hypothesis is rejected and its opposite hypothesis is confirmed.

According table 7, there is a significant relationship between incorrect estimation of construction budget and un-establishment of construction budget. The correlation coefficient of 0.722 with significant level of 0,000 is less than 5percent. The null hypothesis is rejected and its opposite hypothesis is confirmed.

The average points about six-fold components according to table 8 are as following:
Table 8: average and Rank

 First hypothesis Second
 Delay in hypothesis
 credit bureaucracy
 allocation

Average 16.7609 13.5400
Standard deviation 3.59744 4.18554
Rank Second Fifth

 Third hypothesis Fourth hypothesis
 Prediction of Inter organizational
 programs time constructive issues

Average 14.9020 10.6923
Standard deviation 4.19168 4.01242
Rank Fourth Sixth

 Fifth hypothesis Sixth hypothesis
 Outlay stages Incorrect
 estimation of
 construction
 budget

Average 21.2889 16.0435
Standard deviation 5.79821 4.51150
Rank First third


Regarding to findings resulted from description and data analysis, un-establishment of construction budget's issues and problems, stages of outlay with average of 21/28 and standard deviation of 5/79 are as the most important element in delay or unestablishment of construction budget and after that delay in credit allocation incorrect estimation of construction budge, the time of programs prediction and bureaucracy with 13/554 average and 4/18 standard deviation and inter organizational constructive issues with 10/69 average and standard deviation of 4/01 has been recognized as the weakest element in delay or un-establishment of construction budget.

Conclusion And Suggestions:

As it has been shown in first hypothesis and its results, there is a significant relation of direct and positive type and at proper level between independent variable of delay in credit allocation and dependent variable of construction budget unestablishment, which the correlation coefficient of these two variables is 50 percent. As it has been shown in the second hypothesis and its results, there is a significant relation of direct and positive type and at proper level between independent variable of bureaucracy and dependent variable of delay in construction budget execution, which the correlation coefficient of these two variables is 63 percent. As it has been shown in third hypothesis and its results, there is a significant relation of direct and positive type and at proper level between independent variable of predicting the time of programs and dependent variable of delay in construction budget execution, which the correlation coefficient of these two variables is 63 percent. As it has been shown in fourth hypothesis and its results, there is a significant relation of direct and positive type and at proper level between independent variable of inter-organizational structural issues and dependent variable of construction budget un-establishment, which the correlation coefficient of these two variables is 57 percent. As it has been shown in fifth hypothesis and its results, there is a significant relation of direct and positive type and at proper level between independent variable of outlay stages and dependent variable of construction budget un-establishment, which the correlation coefficient of these two variables is 52 percent. As it has been shown in sixth hypothesis and its results, there is a significant relation of direct and positive type and at proper level between independent variable of incorrect estimation of construction budget and dependent variable of construction budget un-establishment, which the correlation coefficient of these two variables is 72 percent.

According to this, it is suggested that government in order to increase the scientific capabilities and skills, individuals in construction sector proportional to need pass effective and continual educational periods and, the authorities are recommended to generate appropriate motivate and evaluation system in construction organization, it is proposed to consider its positive aspects namely everything should be placed in its proper location, there should be coordination between bureaucracy and budget, and it is suggested that credit allocation to be done at the beginning of year and immediately after plan approval until allocation be proportionate with projects' work season and also it is suggested that do not leave long interval between the date of plan approval and the beginning of executive operations and, some plans that lack confirmed justification studies be deleted from plans list and, also budget anticipation and estimation should be done reasonably and exactly and by skilled and experienced expert and it is necessary to pay attention to its geographical and technical environment.

References

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(1) Nasrin Khodabakhshi, (2) Mohsen Ajdar

(1) Department of Management, Khalkhal Branch, Islamic Azad University, Khalkhal, Iran

(2) Department of Management, Shahre Kord Branch, Islamic Azad University, Shahre Kord, Iran

Corresponding Author

Nasrin Khodabakhshi, Department of Management, Khalkhal Branch, Islamic Azad University, Khalkhal, Iran
Table 1: Financial Performance (The credit of capital asset
possession) of head office of school rebuilding, road and
Transportation Organizition, mining and industry Organization,
housing and urban construction Organization

Organizations head office road and
Year of school Transportation
 rebuilding

 Allocation Research allocation Research
 Percent percent percent percent

2009 84.9 64.8 77.4 58.6
2010 93.3 92.9 94.5 94.4
2011 99.8 99.6 98.4 96.8
2012 100 98.2 82 81

Organizations mining and housing and
Year industry Organization urban construction
 Organization

 Allocation Research Percent Allocation
 Percent percent percent Research

2009 79.9 59.9 82.4 55.5
2010 73.8 65.7 95.4 86.5
2011 98.2 98.2 89.2 85
2012 99.9 99.8 100 100

Table 2: Spearmen's Correlation Coefficient between "delay in credit
allocation" and "un-establishment of construction budget"

Variable Statistical indexes Un-establishment
 of construction
 budget

Delay in Spearmen's 0.505
 credit Correlation
 allocation Coefficient
 significance 0,000
 level
 Quantity 53

Table 3: Spearmen's Correlation Coefficient between "bureaucracy" and
"delay in construction budget execution"

Variable Statistical indexes Un-establishment
 of construction
 budget

bureaucracy Spearmen's 0.630
 Correlation
 Coefficient
 significance level 0,000
 Quantity 53

Table 4: Spearmen's Correlation Coefficient between "prediction of
programs time" and "delay in performing programs"

Variable Statistical indexes Un-establishment
 of construction
 budget

prediction of Spearmen's 0.633
 programs time Correlation 0,000
 Coefficient 53
 significance level
 Quantity

Table 5: Spearmen's Correlation Coefficient between "constructive
issues of inter-organizational" and "un-establishment of construction
budget"

Variable Statistical indexes Un-establishment
 of construction
 budget

constructive Spearmen's 0.575
 issues of Correlation 0,000
 interorganizational Coefficient 53
 significance level
 Quantity

Table 6: Spearmen's Correlation Coefficient between "outlay stages"
and "un-establishment of construction budget"

Variable Statistical indexes Un-establishment
 of construction
 budget

Outlay stages Spearmen's 0.523
 Correlation
 Coefficient
 significance level 0,000
 Quantity 53

Table 7: Spearmen's Correlation Coefficient between "incorrect
estimation of construction budget" and "un-establishment of
construction budget"

Variable Statistical indexes Un-establishment
 of construction
 budget

Construction Spearmen's 0.722
 budget Correlation 0,000
 estimation Coefficient 53
 significance level
 Quantity
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Title Annotation:Original Article
Author:Khodabakhshi, Nasrin; Ajdar, Mohsen
Publication:Advances in Environmental Biology
Article Type:Report
Geographic Code:7IRAN
Date:Apr 1, 2013
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