Results 101 to 110 of about 168,856 (281)

High‐Speed Rail and Spatial Equity: Unpacking the Sustainability Paradox of Land Use and Fiscal Pressure in County‐Level Cities

open access: yesSustainable Development, EarlyView.
ABSTRACT Infrastructure‐led development in rapidly urbanizing economies often generates accessibility gains that fail to translate into balanced urban outcomes, particularly when local fiscal institutions redirect those gains toward revenue‐generating land uses. Filling this gap, especially in fiscally constrained county‐level cities where land finance
Ming Xie, Xiaoxiao Liao, Zhenlin Xie
wiley   +1 more source

What Management Control Practices Do Electric Utilities Rely on When It Comes to Fostering the Social Pillar of Sustainability? A Comparative Analysis of the European Union and the United States

open access: yesSustainable Development, EarlyView.
ABSTRACT Electric utilities are expected to implement measures to improve their performance in all three dimensions of sustainable development—environmental, social, and economic. While several studies have investigated the environmental dimension, measures related to the social pillar have hardly been researched to date.
Shekerta Aliu   +2 more
wiley   +1 more source

Effect of Cultural Differences on Budgetary Slack [PDF]

open access: yes, 2019
Budgeting enables the firm to allocate resources among subunits (Braun & Tietz, 2018). Gallani, Krishman, Marinich, and Shields (2018) noted that providing employees an opportunity to misreport private information is a disadvantage of employee ...
Robey, Shawn L
core   +1 more source

THE EFFECT OF BUDGET PARTICIPATION AND BUDGET EMPHASIS ON BUDGETARY SLACK WITH ENVIRONMENTAL UNCERTAINTY AND TRI HITA KARANA CULTURE AS MODERATING VARIABLES [PDF]

open access: yesRussian Journal of Agricultural and Socio-Economic Sciences
The Regional Revenue and Expenditure Budget (APBD) is used as a tool for planning, controlling, and evaluating, and it functions as a control tool to assess the performance of various accountability units within it.
Jayanti L.S.I.D.   +3 more
doaj  

Five Lessons From a Decade of Sustainable Development Goals Policy Traction

open access: yesSustainable Development, EarlyView.
ABSTRACT As the 2030 Sustainable Development Agenda deadline looms, the gap between political commitments and operational outcomes is widening. While previous studies offer fragmented diagnoses, holistic lessons derived from a decade of the Sustainable Development Goals (SDGs) implementation remain lacking. To address this gap, we examine 60 countries'
Volkan Göçoğlu   +2 more
wiley   +1 more source

The Robustness of Honesty Effects on Budget Proposals when the Superior has Rejection Authority [PDF]

open access: yes, 2015
Rankin, Schwartz, and Young (2008) find experimental evidence that manipulating whether the budget request of the subordinate requires a factual assertion has no effect on budgetary slack when the superior can reject the budget.
Douthit, Jeremy, Stevens, Douglas E.
core  

Embedded Interactions and Selective Disclosure: Network Effects on Conversations aboard Skylab

open access: yesSymbolic Interaction, EarlyView.
How do absent others influence our interactions? We argue in this paper that interactions are embedded within networks formed by chains of specific relationships between known third parties. The anticipation of future interactions with external others conditions our interpretation of the current situation and affects our behavior in the interaction. We
Michael Schultz   +2 more
wiley   +1 more source

DQN‐Guided Subset‐Induced OCSVM Kernel Approximation for Imbalanced Anomaly Detection

open access: yesIEEJ Transactions on Electrical and Electronic Engineering, EarlyView.
Anomaly detection under limited normal data remains a fundamental challenge due to severe class imbalance and scarcity of anomalies. We propose a novel framework that reformulates support vector selection in One‐Class SVM as a sequential decision‐making problem.
Wenqian Yu, Jiaying Wu, Jinglu Hu
wiley   +1 more source

PENGARUH PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING (Studi Empiris pada Kawasan Industri Maluku)

open access: yesJurnal Akuntansi dan Keuangan, 2005
This study provides empirical evidence that motivational factors of organizational commitment, job involvement and budgetary participation might be important factor in explaining managers propensities to create budgetary slack.
Belianus Patria Latuheru
doaj  

Developing a low‐cost drone‐based method for deploying and retrieving autonomous recording units in inaccessible areas

open access: yesWildlife Society Bulletin, EarlyView.
Autonomous recording units (ARUs) are increasingly used for passive acoustic monitoring, but deploying them in remote or inaccessible locations remains challenging. We developed and field‐tested a lightweight, low‐cost floating platform for drone‐assisted deployment and retrieval of ARUs in wetland interiors.
Akshit R. Suthar   +6 more
wiley   +1 more source

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