Results 51 to 60 of about 78,382 (301)

The CONCEPT and ESSENCE of BUDGETING IN MODERN CONDITIONS

Вестник 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  

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

مطالعات 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  

Pengaruh Participation Budgeting, Information Asimetry dan Job Relevant Information terhadap Budget Slack pada Institusi Pendidikan (Studi pada Institusi Pendidikan Universitas Kristen Maranatha)

Jurnal Akuntansi, 2011
The purpose of this research is to analyze and examine the hyphothesis effect of participation budgeting on job relevant information and  information asimetry as a moderating variable , and effect of participation budgeting and information asimetry on ...
Christine Dwi K. S., Lidya Agustina
doaj   +1 more source

Noise‐Limited Bit Precision in Ferroelectric Synaptic Transistors for High‐Resolution Neuromorphic Computing

Advanced Functional Materials, EarlyView.
Low‐frequency noise spectroscopy defines the resolvable conductance states of synaptic FeFETs by coupling read‐current fluctuation with usable dynamic range. The resulting noise‐limited bit precision establishes a universal, device‐agnostic reliability metric beyond the memory window, enabling quantitative benchmarking and rational design of high ...
Jaehong Park, Yeonseop Shin, Changhyeon Han, Sangwoo Kim, Eunchan Park, Youngchan Cho, Jaehong Min, Hyunjun Ahn, Jaekyoung Park, Cheol‐Woong Yang, Jangsaeng Kim, Daewoong Kwon, Wonjun Shin   +12 more
wiley   +1 more source

The CONCEPT and ESSENCE of BUDGETING IN MODERN CONDITIONS

Вестник 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  

Broadband Silicon‐On‐Glass Reflective Dielectric Metasurface for THz Beam Steering in 6G Wireless Networks

Advanced Functional Materials, EarlyView.
A CMOS‐compatible, all‐dielectric Silicon‐on‐Glass reflective metasurface enables low–loss terahertz wavefront control for future 6G wireless communication. Mie‐resonant silicon pillars provide full phase coverage near 500 GHz, achieving experimentally validated single‐, dual‐, and five‐beam steering with sub‐1.5° angular error and less than 3 dB ...
Rithwik Premanand, Yi Ji Tan, Thomas CaiWei Tan, Prakash Pitchappa, Hemanth Kumar Cheemalamarri, A. S. Madhukumar, Ranjan Singh   +6 more
wiley   +1 more source

Best Practice in Performance Budgeting [PDF]

This paper seeks to identify the best practice principles for performance budgeting. It describes and analyses the principle mechanisms by which performance budgeting systems attempt to link results and resources.
Marc Robinson
core  

Budgeting in the time of COVID-19

, 2022
reservedThe COVID-19 crisis is one of the worst events of our time, whose effects are changing the lives of nations, firms, and individuals across the entire world. According to the World Health Organization, as of January 29th 2022, the virus has taken
MENIN, PIETRO
core  

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

Budgeting for Social Equity: Exploring the (Nearly) Unknown

Journal of Social Equity and Public Administration
Public administration has become increasingly concerned with social equity, particularly in budgetary processes. Local governments have adopted so-called equity budgeting practices, yet little is understood about how and why they are adopted; what ...
Bruce D. McDonald III, Sean A. McCandless   +1 more
doaj   +1 more source