Results 91 to 100 of about 78,529 (302)

The Effect of Participatory Budgeting on Budget Risk Avoidance, Budget Slack and Organizational Performance Accountability

open access: yesSAR (Soedirman Accounting Review): Journal of Accounting and Business
This study aims to analyze the role of participatory budgeting in influencing budgeting risk, budgetary slack, and organizational performance accountability.
Wakhid Ansori   +2 more
doaj   +1 more source

Participatory Budgeting: International and Russian Experience

open access: yesФинансы: теория и практика, 2019
The research is devoted to the modern enhancement of budget allocation effciency at the municipal level. Internationally, it is referred to as participatory budgeting.
E. A. Zakharchuk   +2 more
doaj   +1 more source

Rhetoric and the fate of budgeting. [PDF]

open access: yes
This study focuses on the roles of rhetoric and of the various actors in institutionalisation and deinstitutionalisation attempts. Our paper jointly investigates the process whereby budgeting became institutionalised between 1930 and 1960 and the ...
Berland, Nicolas
core  

Soft Skins With Reversible Thickness Morphing: Materials, Mechanisms, and Applications

open access: yesAdvanced Materials, EarlyView.
Evolution of electronic skin (e‐skin) technologies toward adaptive, multifunctional soft skins. Phase I highlights early rigid and discrete sensory interfaces. Phase II shows the transition toward flexible, stretchable, and large‐area e‐skin. Phase III captures the emergence of computational e‐skin.
Oliver Ozioko   +2 more
wiley   +1 more source

Accrual Output Budgeting in Australia [PDF]

open access: yes
This paper examines the system of ‘accrual output budgeting’ which was introduced by most Australian governments at the end of the 1990s. It explains the key features of the system, and its roots in ‘market’ models.
Marc Robinson
core  

Data‐Driven Materials Science for Energy‐Sustainable Applications

open access: yesAdvanced Materials, EarlyView.
Data‐driven approaches powered by artificial intelligence are transforming materials discovery for energy sustainability. This review examines how auto‐generated high‐quality materials databases and domain‐specific language models accelerate research in photovoltaics, thermoelectrics, batteries and magnetic materials. Applications involve extraction of
Jacqueline M. Cole
wiley   +1 more source

Handbook of Budgeting

open access: yes, 2012
No other management tool provides the operational direction that a well-planned budget can. Now in a new edition, this book provides updated coverage on issues such as budgeting for exempt organizations and nonprofits in light of the IRS' newly issued ...
Lalli, William, Lalli, William R.
core  

A Universal van der Waals Tunneling Injector for Monolayer CMOS

open access: yesAdvanced Materials, EarlyView.
A universal van der Waals injector unlocks polarity‐flexible tunneling contacts for monolayer CMOS. SnSe2, an intrinsically degenerate 2D semiconductor, establishes polarity‐specific band alignments with both WSe2 and MoS2 channels, enabling steep switching, high on/off ratios, and a unified route to low‐power 2D logic.
Hanbin Cho   +17 more
wiley   +1 more source

Diagnosing performance management and performance budgeting systems: A case study of the U.S. Navy [PDF]

open access: yes
We present here a case study of an organization within the U.S. Navy that created a new organizational construct and performance management system. We explore the issues faced by naval leaders as they attempt to use their performance information to make ...
Webb, Natalie J, Candreva, Philip J
core  

Artificial Intelligence Meets Micro/Nanorobotics

open access: yesAdvanced Materials, EarlyView.
Artificial intelligence is transforming micro‐ and nanorobots from externally controlled, task‐specific machines into adaptive, autonomous systems. Machine learning, multimodal perception, digital twins, AI‐guided materials and geometry design enhance propulsion, localization, decision‐making, whichaccelerates clinical and environmental applications ...
Fatma M. Yurtsever   +6 more
wiley   +1 more source

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