Results 41 to 50 of about 40,588 (266)

Budget programmes as a tool for ensuring self-sufficiency of territorial communities and an object of accounting

Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2023
The article analyses the state and sources of formation of local budgets of territorial communities of Ukraine. It is established that the development of territorial communities, despite their significant own potential, largely depends on transfers from ...
Y.M.
doaj   +1 more source

Is an Apple an Orange? A Large Language Model Benchmark for Candidate Term Extraction and Subclass Decisions Against Upper Ontologies in Engineering and Materials Science

Advanced Engineering Materials, EarlyView.
Building machine‐readable vocabularies for materials science is slow, expert‐driven work. This study benchmarks 13 large language models on two of its first steps: finding candidate terms in engineering articles and deciding where they belong in a class hierarchy.
Thomas Bjarsch, Maximilian Holland, Klaus Drechsler, Johannes Schilp   +3 more
wiley   +1 more source

THE DRY MATTER ACCUMULATION IN THE WINTER WHEAT ONTOGENESIS ON THE CALCAREOUS CHERNOZEM UNDER MINERAL FERTILIZERS ACTION [PDF]

Scientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development, 2019
The statistical data on investments in Rivne region for 2010-2016 are analyzed and presented in terms of sources of financing: the state budget, local budgets, own funds of enterprises, loans and loans, foreign investments and other sources of financing.
Vitalie CIOCHINA, Vasile LUNGU
doaj  

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

Advanced 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, Steffen Brinckmann, Ruth Schwaiger   +2 more
wiley   +1 more source

Microstructure, Thermal Transport, and Dry‐Sliding Tribology of Powder‐Metallurgy Al7075 Composites Reinforced With Sol–Gel‐Derived ZnO–rGO Hybrid Nanoparticles

Advanced Engineering Materials, EarlyView.
Sol–gel‐derived ZnO–rGO hybrid nanoparticles enable Al7075 powder‐metallurgy composites to achieve concurrent gains in hardness and thermal conductivity while markedly lowering friction and wear. The hybrid architecture couples ZnO‐based load support with rGO‐assisted lamellar sliding and heat spreading, revealing a promising route toward lightweight ...
Bunyamin Aksakal, Cevher Kursat Macit, Merve Ayık, Hakan Tutumlu   +3 more
wiley   +1 more source

Evolution of Budget Expenditures on Agriculture in Poland Over Two Decades of Membership in the European Union

Polish Political Science Yearbook
This article analyzes changes in fiscal policy in agriculture in Poland from 2004 to 2024, as captured through the prism of budget expenditures on agriculture.
Ryszard Kata, Andrzej Czyżewski, Anna Matuszczak   +2 more
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

Advanced 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, Elena Garcia Trelles, Christoph Schweizer, Thomas Seifert, Christoph Baumer, Mahmoud Elkady, Katja Feige, Daniel Grimme, Edgar Hoffmann, Andreas Waibel, Anke Walter   +10 more
wiley   +1 more source

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

Advanced 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, Magali Gregoire, Matys Guyard, Tatiana Itina, David Grojo, Pol Sopeña   +5 more
wiley   +1 more source

A Mechanism for Participatory Budgeting with Funding Constraints and Project Interactions

, 2023
Participatory budgeting (PB) has been widely adopted and has attracted significant research efforts; however, there is a lack of mechanisms for PB which elicit project interactions, such as substitution and complementarity, from voters. Also, the outcomes of PB in practice are subject to various minimum/maximum funding constraints on 'types' of ...
Mohak Goyal, Sahasrajit Sarmasarkar, Ashish Goel   +2 more
openaire   +2 more sources

Oxygen‐Tunnel Indium Tin Oxide Vertical Channel Transistors with Enhanced Current Density and Reliability for Monolithic 3D Compute‐In‐Memory Systems

Advanced Functional Materials, EarlyView.
Oxygen‐tunnel (OT) indium tin oxide (ITO) vertical channel transistors (VCTs) enable reliable, high‐density gain‐cell memory for monolithic 3D integration. A sandwiched SiN/SiO2/SiN OT stack selectively regulates oxygen transport, suppressing parasitic electrode oxidation while stabilizing channel oxygen vacancies, thereby suppressing carrier injection
Hyeonho Gu, Haksoon Jung, Yongwoo Lee, Hoichang Jeong, Yanfeng Zhao, Heesoo Yang, Minho Park, Hyeonjin Lee, Seunghun Baek, Minju Song, Junghwan Kim, Youngmin Jo, Hyunjin Park, Munhyeon Kim, Jae‐Joon Kim, Kyuho Jason Lee, Byungjo Kim, Jimin Kwon   +17 more
wiley   +1 more source