Results 91 to 100 of about 82,344 (301)
SAR (Soedirman Accounting Review): Journal of Accounting and BusinessResearch aims: 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
Accrual Output Budgeting in Australia [PDF]
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
Ethical Precision in Nanoscale Brain Interfacing
Advanced Science, EarlyView.As brain interfaces approach the nanoscale, precision no longer only measures—it knows, predicts, and potentially reshapes the mind. This work argues that traditional ethics fails under such conditions and proposes a shift toward continuous, operation‐based governance using the recovery–discovery framework to track, constrain, and responsibly steer ...
Guilherme Wood
wiley +1 more source
, 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
Sustainable Materials Design With Multi‐Modal Artificial Intelligence
Advanced Science, EarlyView.Critical mineral scarcity, high embodied carbon, and persistent pollution from materials processing intensify the need for sustainable materials design. This review frames the problem as multi‐objective optimization under heterogeneous, high‐dimensional evidence and highlights multi‐modal AI as an enabling pathway.
Tianyi Xu +8 more
wiley +1 more source
The Development of Positive Budgetary Theory within the UK Hotel Industry [PDF]
Previous applied empirical research is limited. This research builds a bridge between management accounting 'normative theory' and current practice, through the development of 'positive budgetary theory'.
Jones, Tracy A
core +3 more sources
Efficient Screening of Organic Singlet Fission Molecules Using Graph Neural Networks
Advanced Science, EarlyView.A high‐throughput screening framework based on graph neural networks (GNNs) and multi‐level validation facilitates the identification of singlet fission (SF) candidates. By efficiently predicting excitation energies across 20 million molecules, and integrating TDDFT calculations, synthetic accessibility assessments, and GW+BSE calculations, this ...
Li Fu +5 more
wiley +1 more source
On the bias of yield-based capital budgeting methods [PDF]
The aim of this paper is twofold. First, we present a new capital budgeting method, called the real rate of return (RRR), which has been developed for solving the inconsistency of the modified internal rate of return (MIRR) with shareholders' wealth ...
Olivier Rousse
core
Advanced Science, EarlyView.Interpretable machine learning reveals how composition and processing govern the formation and microstructural burden of Fe‐rich intermetallic compounds in recycled Al–Si–Fe–Mn alloys. By separating morphology selection from morphology‐conditioned burden partitioning, this framework shows that identical Fe contents can yield different intermetallic ...
Jaemin Wang +2 more
wiley +1 more source
Beyond budgeting: Gaining competitive advantage through strategic changes in budgeting processes [PDF]
Megatrend Revija, 2018 Process and leadership principles are the most important principles in every organization. Implementing or modifying new principles is mostly considered as a strategic change. However, there are some processes that have not been changed.
Radonić Milenko
doaj