Results 31 to 40 of about 2,229,398 (285)

JOB INVOLVEMENT AND JOB RELEVANT INFORMATION IN MODERATING BUDGETING PARTICIPATION ON BUDGETARY SLACK

Jurnal Aplikasi Manajemen, 2023
Budgetary slack frequently happens in local governments. This can also occur due to indications of individual behavior lowering the income target to facilitate the achievement of local government budgets.
Tun Huseno, Linda Wati
doaj   +1 more source

Intrapatient tumour heterogeneity and clonal evolution in an autopsy study of metastatic salivary gland cancer

Molecular Oncology, EarlyView.
Tumour heterogeneity and clonal evolution of metastatic salivary gland cancer were evaluated in two patients with adenoid carcinoma and one patient with myoepithelial carcinoma. Radiology‐guided autopsy enabled multi‐region sampling (total samples n = 149), followed by whole‐genome sequencing and phylogenetic reconstruction (17 tumour samples, 4–7 per ...
Gerben Lassche, Niels J. van Ruitenbeek, Charlotte Adang, Luke O'Gorman, Pui Yuen Lee, Willemijn M. Klein, Adriana C. H. van Engen‐van Grunsven, Jack A. Schalken, Sander Bervoets, Gerald W. Verhaegh, Carla M. L. van Herpen   +10 more
wiley   +1 more source

Self‐Regulated Learning Meets AI: Reinterpreting Self‐Regulation, Co‐Regulation, and Socially Shared Regulation in Human–AI Interaction

New Directions for Adult and Continuing Education, EarlyView.
ABSTRACT Advancing artificial intelligence (AI) has transformed learning and work, yet higher education and professional development programs have not systematically equipped learners for AI‐prevalent environments. This lack of preparation creates uncertainty regarding control, responsibility, trust, and accountability.
Moon‐Heum Cho, Jerusalem Merkebu
wiley   +1 more source

Influence of budget participation on budget quality, budget adequacy, and budget goal level of managers with budgetary responsibility in port companies

Revista Ambiente Contábil
Purpose: The present study aimed to analyze the influence of budget participation on budget quality, budget adequacy, and budget goal level of managers with budgetary responsibility in port companies. Methodology: A methodological approach based on a
Rosana Santos de Oliveira, Carlos Eduardo Facin Lavarda   +1 more
doaj   +1 more source

Low‐Temperature Imidization of Polyimides (PI) for Scalable Manufacturing of Flexible Wearable Electronics

Advanced Engineering Materials, EarlyView.
Low‐temperature imidization of PEG‐modified polyimide enables fully screen‐printed, roll‐to‐roll fabrication of flexible electrodes on PET substrates, delivering robust mechanical durability and reliable ECG/EMG signal performance for wearable electronics.
Akib Abdullah Khan, Jong‐Hoon Kim
wiley   +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

Pengaruh Partisipasi Anggaran Dan Kejelasan Sasaran Anggaran terhadap Budgetary Slack Dengan Informasi Asimetri, Komitmen Organisasi, dan Budget Emphasis Sebagai Pemoderasi

Journal of Accounting and Investment, 2016
This study tries to understand the influences of (1) budget participation to budgetary slack, (2) budget goal clarity to budget slack, (3) asymmetry information on the relation of budget participation as well as budgetary slack, (4) organizational ...
Alek Murtin, Taufiq Bayu Septiadi
doaj  

Determinants of Budget Managers' Performance at Mpu Kuturan Singaraja State Hindu College: An Analysis of Budget Participation, Goal Clarity, and Organizational Commitment

Jurnal Ilmiah Akuntansi
In the fiscal year 2022, the Mpu Kuturan Singaraja State Hindu College, as a work unit under the Ministry of Religion, was unable to achieve the budget absorption targets stated in the performance agreement. Consequently, it is necessary to identify the
Putu Wika Putrawan, Edy Sujana, I Gusti Ayu Purnamawati   +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

BUDGET PARTICIPATION AND BUDGETARY SLACK: THE MEDIATING EFFECT OF AUTONOMOUS BUDGET MOTIVATION

Jurnal Akuntansi, 2020
The purpose of our research is to provide empirical evidence of what and how participation in budgeting relates to the creation of budgetary slack conducted by managers through autonomous budget motivation.
Novi Lailiyul Wafiroh, Fadlil Abdani, Fajar Nurdin   +2 more
doaj   +1 more source