Results 51 to 60 of about 3,432 (219)

High‐Temperature Nanoindentation of Metals: Assessing Thermal Drift, Frame Compliance, and Chemical Composition Effects on the Reported Mechanical Properties

open access: yesAdvanced Engineering Materials, EarlyView.
Do not let thermal drift and instrument artifacts deceive high‐temperature nanoindentation results. We compare classical Oliver–Pharr and automatic image recognition analyses across steels and a Ni alloy to quantify these effects. Accounting for artifacts reveals systematic softening with temperature, while Cr and Ni additions boost resistance ...
Velislava Yonkova   +2 more
wiley   +1 more source

ON INCREASING THE EFFICIENCY OF RESERVE FUNDS MANAGING IN THE RUSSIA FEDERATION SUBJECTS

open access: yesRussian Journal of Economics and Law, 2011
The article reveals topical theoretical-practical issues of carrying out budget control while managing reserve funds at regional level, the issues of increasing the efficiency of their utilization and reducing of corruption in managing system. It defines
D. Romanov
doaj  

Digital Budgeting Transformation and Future Challenges: A Bibliometric Analysis

open access: yesJournal of Governance and Public Policy
In the contemporary era, digital budgeting has become increasingly significant in enhancing operational efficiency, fostering transparency, and promoting stakeholder participation within budget management.
Salahudin Salahudin   +3 more
doaj   +1 more source

KEJELASAN SASARAN ANGGARAN DAN SPIP TERHADAP AKUNTANBILITAS KINERJA INSTANSI DIMODERASI PARTISIPASI PENYUSUN

open access: yesEl Muhasaba: Jurnal Akuntansi, 2021
The purpose of this study was to examine and explain the clarity of budget targets, and the internal control system on performance accountability in OPD Malang City in moderation of budgetary participation.
Mardiana Mardiana   +1 more
doaj   +1 more source

Inverse Identification of Energy‐Dependent Laser Absorptivity in NiTi Laser Powder‐Bed Fusion via Calibrated Melt Pool Simulation

open access: yesAdvanced Engineering Materials, EarlyView.
A combined experimental–computational framework identifies energy‐dependent laser absorptivity for NiTi in laser powder‐bed fusion, applicable to conduction and transition modes. Single‐track experiments and thermofluid smoothed particle hydrodynamics simulations are coupled through inverse analysis of melt pool geometry.
Mohamadreza Afrasiabi   +3 more
wiley   +1 more source

THE MODEL OF INTERNAL FINANCE CONTROL IN A BUDGET SECTOR AS A BASIS OF THE SYSTEM OF STATE FINANCE CONTROL OF THE ENTITY OF THE RUSSIAN FEDERATION

open access: yesВестник Российского экономического университета имени Г. В. Плеханова, 2017
The article discusses issues of interconnection between internal finance control of budget sector participants and the system of state (municipal) finance control, analyzes legal and methodological support of internal finance control in the budget sector,
Olga I. Usenko
doaj   +1 more source

Budgeting And Emotional Exhaustion In Covid-19 Pandemic: Survey From Indonesia

open access: yesJurnal Akuntansi, 2023
Management control practices will change in response to the global crisis. This study aims to investigate the behavioural impacts of adjustments in budget control brought on by the worldwide crisis, particularly during the transition to the COVID-19 ...
Mardiana Mardiana, SeTin SeTin
doaj   +1 more source

DigiChrom: A Domain Ontology for Semantic Representation of Trivalent Chromium Platings and Its Large Language Model‐Based Alignment With Multiple Mid‐Level Ontologies

open access: yesAdvanced Engineering Materials, EarlyView.
Digitalizing electroplating requires both domain knowledge and interoperability. This work introduces PlatOn, a domain ontology for trivalent chromium plating and coating characterization, and a hybrid pipeline that aligns it to a mid‐level reference ontology by combining eight similarity metrics with language model reasoning. Expert‐validated mappings
Janik Harter   +10 more
wiley   +1 more source

Uniform Amorphization of Crystalline Silicon Surfaces Enabled by Deep Ultraviolet Femtosecond Laser Pulses

open access: yesAdvanced Engineering Materials, EarlyView.
Deep‐UV (258 nm) femtosecond pulses enable uniform amorphous silicon writing on Si(100)/(111) with a six‐fold larger fluence amorphization window than NIR methods. Optimized fluence and overlap yield 20–45 nm uniform and continuous amorphous layers. Microscopy shows sharp interfaces, and real‐time reflectivity reveals nanosecond melt–resolidification ...
Wissal Benali   +5 more
wiley   +1 more source

THE DEVELOPMENT OF THE PRINCIPLES AND WAYS OF INCREASING THE EFFECTIVENESS OF BUDGETARY CONTROL IN THE SPHERE OF ECOLOGY OF NATURE

open access: yesВестник университета, 2019
The article describes the main approaches to improving the effectiveness of budget control in the sphere of natural resource use ecology, the analysis of the budget cost control, the proposal on organization of the internal plan-fact analysis-monitoring ...
O. Kovalenko
doaj  

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