Results 61 to 70 of about 78,529 (302)

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  

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  

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

Emerging Post‐CMOS Hardware Neurons for Brain‐Inspired Computing: Devices, Circuits, and System Integration

open access: yesAdvanced Functional Materials, EarlyView.
The physical realization of artificial neurons is a critical challenge for energy‐efficient neuromorphic computing. This review presents a comprehensive analysis of the evolution of artificial neuron implementations from conventional CMOS to emerging post‐CMOS technologies.
Kannan Udaya Mohanan   +4 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  

High‐Efficiency Deep Blue Single‐Gaussian Europium(II) Emitters and Their Emitter‐Host Interactions

open access: yesAdvanced Functional Materials, EarlyView.
Crown‐ether ligands and carborate anions enable vacuum‐processable Eu(II) emitters with efficient single‐Gaussian deep‐blue luminescence. Combined photophysical and computational analyses reveal that excited‐electron confinement and steric shielding of the europium center jointly govern compatibility with OLED host materials, establishing molecular ...
Mahmoud Soleimani   +8 more
wiley   +1 more source

Best Practice in Performance Budgeting [PDF]

open access: yes
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

open access: yes, 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  

Enhanced Ferroelectric Phase Formation via Local Structure Modification in the Pre‐Crystalline State of Hafnium Zirconium Oxide Thin Films

open access: yesAdvanced Functional Materials, EarlyView.
Hafnium zirconium oxide thin films are grown using plasma‐enhanced atomic layer deposition with the addition of an atomic layer annealing (ALA) step. ALA leads to a change in the short‐range structure of the deposit and encourages formation of the ferroelectric Pca21 phase. The result is wake‐up‐free performance with films exposed to ALA.
Nicolas K. Lam   +18 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  

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