Results 1 to 10 of about 600,920 (291)

NATURE AND CLASSIFICATION ASPECTS OF LOCAL BUDGET REVENUES

open access: yesBaltic Journal of Economic Studies, 2015
The purpose of the article is to determine the essential characteristics of local budgets and justify their classification aspects. Methodology. In the course of writing used general scientific and special methods of knowledge: dialectical and systemic ...
Oksana Vinnytska
doaj   +3 more sources

WeNet-RF: An Automatic Classification Model for Financial Reimbursement Budget Items.

open access: yesPLoS ONE
Accurate classification of budget items is a critical component of financial reimbursement, as it determines the legitimacy and regulatory compliance of financial expenditures.
Peichun Suo   +8 more
doaj   +3 more sources

Non-program Classification of Expenses of the Program Budget

open access: yesУправленческое консультирование, 2018
The article is devoted to consideration of problems of formation in Russia of program budgeting in which development the negative tendency of absolutization of program financing when the budgetary expenses «squeeze» into program expenses was outlined ...
Anatoly Yakovlevich Zaporozhan
doaj   +1 more source

Federal Spending Planning in Germany: Accuracy of Projections [PDF]

open access: yesСовременная Европа, 2023
The article considers the decrease in the reliability of expenditures’ budgeting in Germany that has occurred in recent years. The author used the data on the formation and execution of a five-year financial plan for 2017‒2021.
Maria V. Gracheva
doaj   +1 more source

Digitalization in the Processes of Classification of the Country’s Budget Expenditures

open access: yesФинансы: теория и практика, 2023
The study of the processes of planning and accounting of budget expenditures in the context of digitalization and the development of the processes of classification and coding of costs is an important urgent task of improving public financial management.
L. I. Sergeev, D. L. Sergeev
doaj   +1 more source

Budget Participation and Budget Goal Commitment: Does Religiosity Play a Role?

open access: yesAsian Journal of Accounting Perspectives, 2022
Research aim: This paper investigates whether religiosity, within a goal-setting context, affects goal commitment as well as moderates budget participation and budget goal commitment relationship. Design/Methodology/ Approach: A questionnaire survey was
Ruzita Jusoh   +2 more
doaj   +5 more sources

Efficiency of the medium-term planning of federal expenditures in Germany: accuracy of budgetary projections [PDF]

open access: yesНаучно-аналитический вестник Института Европы РАН, 2018
The article examines the efficiency of medium-term financial planning in Germany from the point of view of the accuracy of budget projections for federal expenses.
Maria Gracheva
doaj   +1 more source

Budgeted Passive-Aggressive Learning for Online Multiclass Classification [PDF]

open access: yesIEEE Access, 2020
Online multiclass classification is a specific problem of online learning that performs a sequence of multiclass classification tasks given the knowledge of previous tasks. The goal is to make correct predictions for this sequence. It is generally considered a more complicated problem than its binary counterpart, online binary classification. A popular
Chung-Hao Wu   +2 more
openaire   +2 more sources

Legal regulation of the principle of transparency in the budgetary process of the Republic of Poland

open access: yesPrzegląd Prawniczy Uniwersytetu im. Adama Mickiewicza, 2013
The article describes the organizational and legal foundation of the principle of budget transparency in Poland. The study considers the legal basis for access to information about the activities of public authorities and the legal foundation of the ...
Semen Yankevich
doaj   +1 more source

Classification of budget-invariant monotonic preferences [PDF]

open access: yesEconomics Letters, 1989
zbMATH Open Web Interface contents unavailable due to conflicting licenses.
openaire   +2 more sources

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