Results 61 to 70 of about 915,541 (286)

Exploring Determinant Factors of Differences Between Governmental Accounting And National Accounts Budgetary Balances in EU Member States

Transylvanian Review of Administrative Sciences, 2014
Framed by the earnings management ap-proach, this paper addresses the relationship be-tween budgetary balances according to Govern-mental Accounting (GA) and National Accounts (NA), exploring factors that may explain both the materiality and diversity of
Susana Margarida JORGE, Maria Antonia JORGE DE JESUS, Raul M.S. LAUREANO   +2 more
doaj   +2 more sources

Accounting information quality maintenance in budgetary establishment

Вестник Воронежского государственного университета: Серия экономика и управление, 2010
The accounting information quality maintenance system in the budgetary establishment is given in the article. Such elements of this system as accounting standard regulation and reporting, accounting staff high professional - qualifi ed level formation ...
Ekaterina Mihaylovna Egorova
doaj  

Memristive‐Gated RC‐Delay Synaptic Transistors for Time‐Encoded Analog in‐Memory Computing

Advanced Functional Materials, EarlyView.
A Memristive‐Gated Transistor for Time‐Encoded Analog In‐Memory Computing — By exploiting the RC delay of a self‐rectifying interface‐type memristor, nonlinear I–V distortion is structurally bypassed, enabling 3‐bit nonvolatile memory, spike‐timing‐based analog encoding, and hardware‐calibrated reservoir‐computing validation within a unified device ...
Yun‐Seo Shin, Eunjoo Yoo, Ki‐Hoon Son, Hyun‐Sik Kim, Dae‐Hee Han, Jeong Hyeon Son, Seung Hwan Lee, Hong‐Sub Lee   +7 more
wiley   +1 more source

Emerging Post‐CMOS Hardware Neurons for Brain‐Inspired Computing: Devices, Circuits, and System Integration

Advanced Functional Materials, EarlyView.
The physical realization of artificial neurons is a critical challenge for energy‐efficient neuromorphic computing. This review presents a comprehensive analysis of the evolution of artificial neuron implementations from conventional CMOS to emerging post‐CMOS technologies.
Kannan Udaya Mohanan, Hocheon Yoo, Benoît H. Lessard, Ioannis Kymissis, Chang‐Hyun Kim   +4 more
wiley   +1 more source

TRANSFORMATION OF ACCOUNTING, AUDITING AND REPORTING OF BUDGETARY INSTITUTIONS IN THE CONTEXT OF THE NEW BUDGET CLASSIFICATION

Economies' Horizons
The introduction of the new budget classification in Ukraine has led to significant methodological and procedural changes in accounting, auditing, and reporting systems of budgetary institutions. These transformations influence the structure of financial information, as well as the processes of its generation, verification, and use in the public sector.
Olesia Demianyshyna, Tetyana Haiduchok
openaire   +3 more sources

New accounting standards for the public sector. Approaches for reporting social payments and other specific expenditures in budget organizations [PDF]

Икономика и компютърни науки, 2020
The purpose of this article is to analyse the application of the new requirements of International Public Sector Accounting Standards (IPSAS) for accounting for a large group of expenditures specific to budget organizations, which include the costs of ...
Daniela Georgieva
doaj  

Oxygen‐Vacancy‐Regulated Crystallization and Ferroelectric Phase Stabilization in Hf0.5Zr0.5O2 Thin Films

Advanced Functional Materials, EarlyView.
Temperature‐resolved in situ grazing‐incidence wide‐angle X‐ray scattering reveals that oxygen vacancies actively regulate crystallization in Hf0.5Zr0.5O2 thin films. By decoupling macroscopic strain from intrinsic phase evolution, a vacancy‐lean environment significantly lowers the activation energy barrier for crystallization.
Hyun Woo Jeong, Jaewook Lee, Junseong Seo, Hyojun Choi, Dong Hee Han, Seungjae Heo, Tae‐Yeol Jeon, Yunseok Kim, Younghwan Lee, Min Hyuk Park   +9 more
wiley   +1 more source

QUESTION OF IMPROVEMENT OF BUDGET CONTROL AT THE LOCAL LEVEL

Baltic Journal of Economic Studies, 2016
The aim is to analyse the current practice of budgetary control to develop its areas of improvement at the local level. The subject of the research is theoretical and methodological principles of functioning of budgetary control at the local level.
Oleg Vatslavskyi
doaj  

Financial Monitoring as a Tool for Implementing State Budgetary and Tax Policy

Вісник Академії праці, соціальних відносин і туризму. Серія: економіка, психологія та управління
The article examines financial monitoring as a component of the institutional mechanism for implementing state budgetary and tax policy, emphasizing its indirect potential to strengthen fiscal capacity by increasing the transparency of the payment ...
Gabriella Loskorikh, Oksana Perchi, Kateryna Sochka   +2 more
doaj   +1 more source

High‐Efficiency Deep Blue Single‐Gaussian Europium(II) Emitters and Their Emitter‐Host Interactions

Advanced Functional Materials, EarlyView.
Crown‐ether ligands and carborate anions enable vacuum‐processable Eu(II) emitters with efficient single‐Gaussian deep‐blue luminescence. Combined photophysical and computational analyses reveal that excited‐electron confinement and steric shielding of the europium center jointly govern compatibility with OLED host materials, establishing molecular ...
Mahmoud Soleimani, Paulius Imbrasas, Jan‐Michael Mewes, Felix Kaden, Stephanie Anna Buchholtz, Karl Leo, Sebastian Schellhammer, Carsten Rothe, Sebastian Reineke   +8 more
wiley   +1 more source