Results 51 to 60 of about 17,761,869 (284)

A trade-off between old-age financial adequacy and state budget sustainability: Searching a government optimum solution to the pension system in Indonesia

open access: yesCogent Economics & Finance, 2022
A generous PAYG defined benefit pension system can guarantee retirees to have comfortable life, but the state budget may not be sustainable when the population is ageing.
Ahmad Irsan A. Moeis   +3 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

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

BUDGETARY SAFETY PASSPORT AS A TOOL FOR IMPROVING AN ANALYTICAL COMPONENT OF ENSURING COUNTRY’S BUDGETARY SAFETY

open access: yesBaltic Journal of Economic Studies, 2017
The purpose of the paper is to explore the feasibility of using the budgetary safety passport as a tool for improving the analytical component of ensuring country’s budgetary safety and fiscal planning. Methodology.
Oksana Bolduieva, Olena Bogma
doaj  

Public finance as a component of the financial system

open access: yesВісник Харківського національного університету імені В.Н. Каразіна: Серія Економіка, 2021
The article focuses on the analysis of the dynamics and current state of development of public finances in Ukraine. Theoretical aspects of the public finance system are considered, namely: their essence, functions and structure, as well as the modern ...
A. Shainoha
doaj   +1 more source

ANALYSIS OF REVENUES IN THE BUDGET EXECUTION SYSTEM OF A BUDGET INSTITUTION

open access: yesBusiness Navigator, 2021
The revenues of budgetary institutions, along with the costs and results of budget execution, are the most specific objects of accounting and analysis of the institution’s activities. Institutions cover their expenses from the state or local budget, since they do not have their own working capital.
Olga Sarapina   +2 more
openaire   +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

FORMATION OF BUDGET EXPENDITURE IN THE SYSTEM OF FISCAL REGULATION

open access: yesBaltic Journal of Economic Studies, 2020
The purpose of the article is to substantiate scientific and methodological approaches to the development of a financial and budgetary strategy for budget expenditures in the context of globalization of the economy.
Igor Chugunov   +2 more
doaj   +1 more source

Monolithic Oxidation Enables Ultrathin Vertically Graded Tantalum Oxide for Low‐Voltage, Low‐Variability Memristive Switching

open access: yesAdvanced Functional Materials, EarlyView.
Monolithic UV‐ozone oxidation of Ta forms an ultrathin Ta2O5/TaOx bilayer enabling resistive switching with a vertical defect gradient. A stoichiometric surface layer over an oxygen‐deficient sublayer promotes localized filament nucleation near the top interface, enabling low‐voltage operation, and reduced cycle‐to‐cycle variability.
Seunghoon Yang   +11 more
wiley   +1 more source

Simultaneous Enhancement of Performance and Stability in Dual‐Gate a‐IGZO Thin‐Film Transistors via Single‐Step Laser Annealing for Capacitor‐Less DRAM

open access: yesAdvanced Functional Materials, EarlyView.
A single‐step laser annealing strategy is presented for dual‐gate a‐IGZO TFTs. The steep thermal gradient induces graded oxygen doping in the channel and simultaneous WOx removal at the contacts, enabling concurrent interface and contact engineering.
Sihyeon Kwon   +9 more
wiley   +1 more source

Noise‐Limited Bit Precision in Ferroelectric Synaptic Transistors for High‐Resolution Neuromorphic Computing

open access: yesAdvanced Functional Materials, EarlyView.
Low‐frequency noise spectroscopy defines the resolvable conductance states of synaptic FeFETs by coupling read‐current fluctuation with usable dynamic range. The resulting noise‐limited bit precision establishes a universal, device‐agnostic reliability metric beyond the memory window, enabling quantitative benchmarking and rational design of high ...
Jaehong Park   +12 more
wiley   +1 more source

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