Results 81 to 90 of about 3,664,176 (310)
Accounting, Auditing & Accountability JournalPurposeThe organizational decision-making perspective (ODM) has a legacy regarding its concern for budgeting as an essential organizational routine in decision-making. Budgeting has also become a direct concern to organizational institutional theory (OIT)
Z. Hoque, Matt Kaufman
semanticscholar +1 more source
A comparative study on Spanish regions’ investment capacity in a budgetary discipline anticipated scenario, by means of multicriteria Promethee method. [PDF]
The principle of the budgetary discipline, compulsory for the Spanish regions by the Law 18/2001, December 12th [General Law of Budgetary Stability] and the Organic Law 5/2001, December 13th, complementary to the former one, established in the frame of ...
Maria Mercedes Castro Nuño +2 more
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Improvement in Implementation of Fiscal Policy of Russia [PDF]
, 2004 In this article, the authors consider the concepts of the budget consisting in public economic relations, and two main functions of the budget, such as distributive and control. The problem concerning the lack of legislative control of budget performance
Bolm, Carsten +2 more
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Advanced Materials Technologies, EarlyView.Low‐power ferroelectric capacitors, based on superlattice HfO2‐ZrO2 is reported. With proper tuning of ferro and antiferroelectricity, an imprint‐free high switchable polarization charge (2Pr of 76 µC/cm2) is obtained with 2MV/cm leading to linear analog weight update and non‐volatile retention, providing a design guideline for emerging non‐volatile ...
Xinye Li +4 more
wiley +1 more source
Working paper 04-06 - Fiscal councils, independent forecasts and the budgetary process: lessons from the Belgian case [PDF]
This paper describes the operating mode of the two existing Belgian fiscal councils as well as their role in the budgetary planning process. These institutions, created or reformed in depth in a context of large public deficits and increasing public debt-
Bart Hertveldt +3 more
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Advanced Materials Technologies, EarlyView.Transducers convert physical signals into electrical and optical representations, yet each mechanism is bounded by intrinsic trade‐offs across bandwidth, sensitivity, speed, and energy. This review maps transduction mechanisms across physical scale and frequency, showing how heterogeneous integration and multiphysics co‐design transform isolated ...
Aolei Xu +8 more
wiley +1 more source
Journal of Innovations and Sustainability, 2018 The so-called Stability and Growth pact was created in the 1990s with the idea of imposing upon member states (MS) which were already part of the Eurozone budgetary requirements.
Venelin Terziev +2 more
doaj
Comprehensive assessment of financial stability of regional budget
Вестник университетаThe main parameters and regional budget state have been analyzed from the perspective of ensuring regional financial self-sufficiency. The issues and contradictions in forming conditions and prerequisites for ensuring regional budgetary and tax ...
L. A. Gafarova
doaj +1 more source
Reforming Individual Income Tax Is the Crucial Factor in Stabilizing the Budgetary System
Economic and social changes: facts, trends, forecast / Экономические и социальные перемены: факты, тенденции, прогноз, 2016 The reason for writing this article was a statement of the First Deputy Finance Minister Tatyana Nesterenko who claimed that in 2017 the government would run out of money to pay salaries to budgetary sphere employees [3]. Indeed, the reserves accumulated in the fat years are running out.
openaire +2 more sources
Fiscal forecasting: lessons from the literature and challenges [PDF]
While fiscal forecasting and monitoring has its roots in the accountability of governments for the use of public funds in democracies, the Stability and Growth Pact has significantly increased interest in budgetary forecasts in Europe, where they play a ...
Leal, Teresa +3 more
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