Results 51 to 60 of about 308,331 (311)

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  

Budget Deficits and Budget Institutions [PDF]

open access: yesIMF Working Papers, 1996
By discussing the available theoretical and empirical literature, this paper argues that budget procedures and budget institutions do influence budget outcomes. Budget institutions include both procedural rules and balanced budget laws. We critically assess theoretical contributions in this area and suggest several open and unresolved issue.
Alberto Alesina, Roberto Perotti
openaire   +3 more sources

Atomic Layer Deposition in Transistors and Monolithic 3D Integration

open access: yesAdvanced Functional Materials, EarlyView.
Transistors are fundamental building blocks of modern electronics. This review summarizes recent progress in atomic layer deposition (ALD) for the synthesis of two‐dimensional (2D) metal oxides and transition‐metal dichalcogenides (TMDCs), with particular emphasis on their enabling role in monolithic three‐dimensional (M3D) integration for next ...
Yue Liu   +5 more
wiley   +1 more source

Akuntabilitas, Partisipasi Masyarakat dan Transparansi Kebijakan Publik Sebagai Pemoderasi Hubungan Pengetahuan Dewan Tentang Anggaran Dan Pengawasan Keuangan Daerah

open access: yesJournal of Accounting and Investment, 2016
This study examined influence of accountability, public participation, and public policy transparency on the relationship between budgeting knowledge and budgeting control. The study sample was from kota Bengkulu.
Isma Coryanata
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  

Multi‐Functional ZnO–Te Heterojunction Devices Enabling Compact Frequency Quadrupler

open access: yesAdvanced Functional Materials, EarlyView.
Wafer‐scale ZnO–Te heterojunction devices featuring tunable double negative differential transconductance (D‐NDT) are demonstrated at ≤ 200°C. Leveraging this unique characteristic, a single‐stage frequency quadrupler is realized, achieving a 64%–75% reduction in device count.
Jae Hyeon Jun   +8 more
wiley   +1 more source

Design Strategies and Emerging Applications of High‐Performance Flexible Piezoresistive Pressure Sensors

open access: yesAdvanced Functional Materials, EarlyView.
Flexible piezoresistive pressure sensors underpin wearable and soft electronics. This review links sensing physics, including contact resistance modulation, quantum tunneling and percolation, to unified materials/structure design. We highlight composite and graded architectures, interfacial/porous engineering, and microstructured 3D conductive networks
Feng Luo   +2 more
wiley   +1 more source

Structural reforms in the country budgeting system. [PDF]

open access: yesمطالعات مدیریت بهبود و تحول, 2004
Iran  budgeting  structure  and concepts  have  changed  since  200 I .These changes  embrace  the  items  such  as  ,   concepts  of revenues  ,   expenses  , capital   assets   as  well   as   financial   assets   ,    which   resulted    in  more ...
ebrahim abbasi
doaj  

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

open access: yesJurnal 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

Chirality and Organization of Adsorbates Modify Surface Phonon Dynamics

open access: yesAdvanced Functional Materials, EarlyView.
Chirality and molecular organization are shown to influence surface phonon dynamics in gold films. Time‐resolved Joule heating measurements reveal that ordered homochiral monolayers increase the Debye temperature and disordered layers reduce it, while ordered racemic controls have no effect.
Meital Ozeri   +6 more
wiley   +1 more source

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