Results 51 to 60 of about 18,574 (266)

The Process of Performance Based Budgeting in Probolinggo City by Utilizing SIMRAL: A Phenomenology Study

open access: yesJABE (Journal of Accounting and Business Education), 2017
This study aims to interpret the performance-based budgeting process by utilizing Planning, Budgeting and Reporting Information System (SIMRAL) in Probolinggo City’s budget.
Muhammad Avicinna Dipayana   +2 more
doaj   +1 more source

DigiChrom: A Domain Ontology for Semantic Representation of Trivalent Chromium Platings and Its Large Language Model‐Based Alignment With Multiple Mid‐Level Ontologies

open access: yesAdvanced Engineering Materials, EarlyView.
Digitalizing electroplating requires both domain knowledge and interoperability. This work introduces PlatOn, a domain ontology for trivalent chromium plating and coating characterization, and a hybrid pipeline that aligns it to a mid‐level reference ontology by combining eight similarity metrics with language model reasoning. Expert‐validated mappings
Janik Harter   +10 more
wiley   +1 more source

Revenue sources of educational hospitals affiliated to Iranian Medical Universities (2007)

open access: yesمجله دانشگاه علوم پزشکی گرگان, 2011
Background and Objective: In term of health and economic, Hospitals is the most important sector in the healthcare providers. Therefore it is necessary to use economic analysis to achieve optimum performance.
Aboulhallaje M (PhD)   +2 more
doaj  

Uniform Amorphization of Crystalline Silicon Surfaces Enabled by Deep Ultraviolet Femtosecond Laser Pulses

open access: yesAdvanced Engineering Materials, EarlyView.
Deep‐UV (258 nm) femtosecond pulses enable uniform amorphous silicon writing on Si(100)/(111) with a six‐fold larger fluence amorphization window than NIR methods. Optimized fluence and overlap yield 20–45 nm uniform and continuous amorphous layers. Microscopy shows sharp interfaces, and real‐time reflectivity reveals nanosecond melt–resolidification ...
Wissal Benali   +5 more
wiley   +1 more source

Monolithic Oxidation Enables Ultrathin Vertically Graded Tantalum Oxide for Low‐Voltage, Low‐Variability Memristive Switching

open access: yesAdvanced Functional Materials, EarlyView.
Monolithic UV‐ozone oxidation of Ta forms an ultrathin Ta2O5/TaOx bilayer enabling resistive switching with a vertical defect gradient. A stoichiometric surface layer over an oxygen‐deficient sublayer promotes localized filament nucleation near the top interface, enabling low‐voltage operation, and reduced cycle‐to‐cycle variability.
Seunghoon Yang   +11 more
wiley   +1 more source

The CONCEPT and ESSENCE of BUDGETING IN MODERN CONDITIONS

open access: yesВестник университета, 2016
Presents arguments justifying the need of budgeting and the role of budgeting in management accounting. Dana is a contemporary approach to budgeting. The objects and subjects of budgeting.
V. Hasanova, Z. Korzovatykh
doaj  

TRADITIONAL BUDGETING VERSUS BEYOND BUDGETING: A LITERATURE REVIEW [PDF]

open access: yesAnnals of the University of Oradea: Economic Science, 2014
Budgets are an important part of the business environment since 1920 and are considered to be the key drivers and evaluators of managerial performance; and the key elements for planning and control.
CARDOS ILDIKO REKA   +3 more
doaj  

Simultaneous Enhancement of Performance and Stability in Dual‐Gate a‐IGZO Thin‐Film Transistors via Single‐Step Laser Annealing for Capacitor‐Less DRAM

open access: yesAdvanced Functional Materials, EarlyView.
A single‐step laser annealing strategy is presented for dual‐gate a‐IGZO TFTs. The steep thermal gradient induces graded oxygen doping in the channel and simultaneous WOx removal at the contacts, enabling concurrent interface and contact engineering.
Sihyeon Kwon   +9 more
wiley   +1 more source

The CONCEPT and ESSENCE of BUDGETING IN MODERN CONDITIONS

open access: yesВестник университета, 2019
Presents arguments justifying the need of budgeting and the role of budgeting in management accounting. Dana is a contemporary approach to budgeting. The objects and subjects of budgeting.
V. Hasanova, Z. Korzovatykh
doaj  

A Performance Budgeting Implementation Model for Islamic Republic of Iran's Government [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2013
Designing the optimum process of shifting traditional input oriented budgeting toward modern output based budgeting systems; defined as performance budgeting, require a special focus on infrastructural, legal and managerial capacities.The vital success ...
Jafar Babajani, Behrooz Khodarahmi
doaj  

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