Results 121 to 130 of about 1,716,912 (287)

PENGARUH BUDGETARY PARTICIPATION, INFORMATION ASYMMETRY, BUDGET EMPHASIS, DAN SELF ESTEEM TERHADAP BUDGETARY SLACK

open access: yes, 2011
Penelitian ini bertujuan untuk mengetahui dan memperoleh bukti empiris mengenai ada tidaknya pengaruh signifikan variabel budgetary participation, information asymmetry, budget emphasis, dan self esteem terhadap budgetary slack.
Sugianto, Wenny
core   +1 more source

The Effect of Budgeting Participation on Budgetary Slack with Religious Ethics as a Moderating Variable [PDF]

open access: yes, 2019
This study aims to empirically examine the effect of budgetary participation on budgetary slack and the ability of religious ethics to moderate the influence of budgetary participation on budgetary slack.
Ratnadi, Ni Made Dwi   +2 more
core   +1 more source

The role of fiscal rules and institutions in shaping budgetary outcomes [PDF]

open access: yes
The Workshop "The role of fiscal rules and institutions in shaping budgetary outcomes" organized by the Directorate-General for Economic and Financial affairs of the European Commission on 24 November 2006 in Brussels aimed at enriching the debate on the
S. Deroose   +3 more
core  

Human‐Guided Bayesian Optimization Enables High‐Throughput Laser Annealing of Mesoporous SiOx Anodes for Lithium‐Ion Batteries

open access: yesAdvanced Science, EarlyView.
An empirical‐aided active learning framework is developed to optimize high‐throughput laser‐induced photothermal annealing of silicon suboxide anodes. By integrating probabilistic machine learning with empirical domain knowledge, this approach achieves optimal electrochemical performance using limited experiments.
Chaeyoung Park   +3 more
wiley   +1 more source

Gap‐Free Information Transfer in 4D‐STEM via Fusion of Complementary Scattering Channels

open access: yesAdvanced Science, EarlyView.
Fused Full‐Field STEM (FF‐STEM) is introduced as a 4D‐STEM imaging modality that combines direct ptychography with tilt‐corrected dark‐field reconstruction in a single acquisition. Fourier‐space fusion using Wiener‐type spectral weighting closes the low‐frequency contrast gap inherent to bright‐field methods, delivering gap‐free, dose‐efficient, near ...
Shengbo You   +15 more
wiley   +1 more source

Budget goal clarity as a mediator in the relationship between budgeting practices and budgetary performance in healthcare

open access: yesEuropean Journal of Volunteering and Community-Based Projects
Purpose - This paper draws on the Behavioral Management Accounting (BMA) literature and applies Goal-setting theory to propose a research model that examines how the cognitive effects of a specific budgeting practice - budgetary participation ...
Marco Giovanni Rizzo
doaj  

Pengaruh Partisipasi dalam Penyusunan Anggaran Terhadap Kepuasan Kerja dan Kinerja Manajer: Role Ambiguity sebagai Variabel Antara

open access: yesJurnal Akuntansi dan Auditing Indonesia, 2009
This research is aimed to expose the effect of budgetary participation on the job satis¬faction and the performance of managers, with the role ambiguity as an intervening variable.
Abriyani Puspaningsih
doaj  

Pengaruh Budgetary Participation, Budget Emphasis dan Informasi Asimetri Terhadap Budgetary Slack (Studi Kasus pada Ukpd Kota Jakarta Utara)

open access: yes, 2019
This study aims to find empirical evidence to support the notion that there are significant between budgetary participation, budget emphasis and information asymmetry on the incidence of budgetary slack in North Jakarta District Government. In this study,
Oktavia, Rachel Anna
core  

A Global Methane Observation System to Reduce Uncertainty for Anthropogenic and Natural Sources and Sinks for Detecting and Attributing Climate Feedbacks

open access: yesAdvanced Science, EarlyView.
Conceptual illustration of a Global Ecosystem Methane Observing System (GEM‐OS) integrating satellites, aircraft, atmospheric networks, and ecosystem measurements to quantify methane emissions from anthropogenic and natural sources. The multi‐scale observing framework improves source attribution, reduces uncertainty in regional methane budgets, and ...
P. Ciais   +32 more
wiley   +1 more source

Budgetary participation in managerial performance: an analysis mediated by sharing and use of information

open access: yesRevista Ambiente Contábil
Purpose: This study analyzed the relationship between budgetary participation and managerial performance, investigating the roles of information sharing and use of managerial information as potential mediating variables.
Marta Guterres, Carlos Eduardo Lavarda
doaj   +1 more source

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