Results 51 to 60 of about 78,529 (302)

Dissecting the theory-practice gap - A study of the capital budgeting processes of large Swedish Industrial Machinery firms [PDF]

open access: yes, 2011
A firm’s success depends on its ability to allocate capital to productive use. This is carried out through a process referred to as capital budgeting. Previous research shows that the theory-preferred sophisticated Capital Budgeting Techniques (CBT) are ...
Meyer, Henrik, Kempe, Fredrik
core   +1 more source

E-Participatory Budgeting as an Innovative Approach

open access: yesMaliye Çalışmaları Dergisi
This study examines the development of participatory budgeting and its enhanced version, e-participatory budgeting, which incorporates digital tools. Participatory budgeting was first implemented in 1989 in the city of Porto Alegre, Brazil.
Yücel Demirkılıç   +1 more
doaj   +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

An Investigation into the Level of Familiarity of Chief Financial Officers with New Methods of Budgeting in Fars Province Authorities [PDF]

open access: yesحسابداری سلامت, 2012
Introduction:  The aim of this study was to investigate the degree of familiarity of chief financial officers with new budgeting methods in executing agencies of Fars province.
Gh. Mahdavi, M. Golmohammadi
doaj  

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

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

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  

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

open access: yesAdvanced 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   +12 more
wiley   +1 more source

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  

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

open access: yesAdvanced 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   +7 more
wiley   +1 more source

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