碩士預算制度能否協助部門達成規劃、或控制機制,除了在設計面建構一套符合組織環境與條件的預算管理系統外,部門成員對預算制度屬性之認知態度亦是重要的影響因子。而部門績效繫乎於部門成員預算參與與預算控制。故本研究從認知的角度探討組織的部門成員對於預算參與、預算控制、與部門績效間的關聯性。 本研究係利用路徑分析來驗證相關之研究假說。樣本取自台灣某保險公司各部門成員,有效回收問卷共計有143份。研究發現結果: 1.預算參與對預算控制、預算控制對部門績效皆有正向影響。此外,透過部門成員的預算控制態度 ...
陳盈君; Chen, Ying-chun
core
From Sensing Mechanisms to System Co‐Design: Graphene‐Based Sensors and Readout Circuits
This review establishes a unified PS–EQ–RF framework linking graphene sensing mechanisms, native electrical outputs, and output‐specific readout circuits. Voltage‐, current‐, resistance‐, and capacitance‐type sensing systems are systematically classified to guide architecture selection, low‐noise design, system co‐design, and practical integration ...
Jinduo Zhang +5 more
wiley +1 more source
A Thickness‐Invariant Origami Robot With Integrated Actuation and Multimodal Locomotion
A thickness‐invariant variation on the Yoshimura origami pattern is used as the basis of a robot, allowing power, actuation, and control systems to be embedded within the thickened panels of the pattern. The robot uses multiple kinematic branches to achieve distinct modes of locomotion, such as walking, running, galloping, and turning. ABSTRACT Origami
Davis Wing +4 more
wiley +1 more source
Impact of Pharmacogenetic Markers on the Efficacy of Neoadjuvant FLOT Chemotherapy in Patients with Gastric and Gastroesophageal Junction Adenocarcinoma. [PDF]
Fedorinov D +7 more
europepmc +1 more source
Structural Divergence Between the Moltbook AI‐Agent Network and Human Social Networks
Analysis of the Moltbook AI‐agent network reveals a striking combination of familiar global scaling and distinct internal organization. Attention is highly concentrated, reciprocity is limited, connected triads are suppressed, and communities are strongly modular.
Wenpin Hou, Zhicheng Ji
wiley +1 more source
The role of nonfinancial factors in the Congressional Budget Office's health insurance coverage projections. [PDF]
Hong N, Hopkins B.
europepmc +1 more source
The relationship between budgetary participation, budgetary slack and performance has received a great deal of attention in the literatures of management accounting.
Chiou, Bing-Chyan
core
Macrophage Dab1 Links Early Hypoxia to Adaptive Angiogenesis to Drive Peripheral Nerve Repair
Schematic diagram illustrating the Dab1‐linked hypoxia signaling pathway that accelerates angiogenesis and consequent nerve regeneration. Following PNI, a hypoxic microenvironment develops. Hypoxia induces macrophage Dab1 phosphorylation, resulting in NHE‐1 upregulation, HIF‐1α stabilization, and VEGF‐A expression. This cascade promotes angiogenesis in
Xiongyao Zhou +14 more
wiley +1 more source
Optimising local institutional role for sustainable community preparedness in Krinjing: The slope of Merapi Volcano. [PDF]
Setyowati DL +7 more
europepmc +1 more source
Energy‐harvesting‐integrated sensors couple ambient energy conversion with sensing, processing, and wireless communication. This review organizes recent progress through integration architectures and operating principles, revisiting co‐packaged, monolithic, and co‐functional designs together with always‐on, event‐driven, and multi‐modal sensing modes ...
Taehyun Park +5 more
wiley +1 more source

