@article{ref1,
title="Budgeting",
journal="Physiotherapy",
year="1972",
author="Codd, R. B.",
volume="58",
number="5",
pages="169-171",
abstract="<p>[Abstract unavailable]</p><p>Language: en</p>",
language="en",
issn="0031-9406",
doi="",
url="http://dx.doi.org/"
}