Results 91 to 100 of about 235,717 (303)

Implementing Performance-Based Budgeting in Republic of Moldova [PDF]

open access: yesRisk in Contemporary Economy, 2016
This article includes a research on budgeting based performance, and proposes a system of performance indicators that assess the linkage between the policies and annual budget law, the compliance of global budgeting performance to European principles in ...
Maria Ciubotaru , Vasile Hincu
doaj  

Implementering av beyond budgeting : en kvalitativ studie av Handelsbanken, StatoilHydro og Telenor sin implementering av beyond budgeting [PDF]

open access: yes, 2008
Beyond Budgeting er å betrakte som et ungt fagområde med et begrenset teorigrunnlag og utbredelse i praksis. Dette byr selvfølgelig på visse utfordringer, både for selskapene som ønsker å implementere Beyond Budgeting, og for den videre forskningen ...
Ervik, Andreas Lysne   +1 more
core  

Performance budgeting as the highest stage of the budget system development [PDF]

open access: yesZbornik radova Pravnog fakulteta, Nis, 2016
For some time, quite a few countries have been facing a serious crisis of public finances. This crisis fundamentally determines their everyday lives; therefore, it comes as no surprise that the changes within the field of public budgeting are labelled as priorities.
openaire   +2 more sources

Exploring the Potential of Microwave Annealing for Enhancing Si‐based GeSn Lasers

open access: yesAdvanced Materials Technologies, EarlyView.
We explore low‐thermal‐budget microwave annealing to enhance the performance of group‐IV GeSn lasers on Si. Microwave annealing under optimal conditions can simultaneously relax unwanted compressive strain and enhance the material quality of the GeSn active layer, thereby reducing the threshold and increasing the laser operating temperature.
Yue‐Tong Jheng   +8 more
wiley   +1 more source

Record High Polarization at 2 V and Imprint‐Free Operation in Superlattice HfO2‐ZrO2 by Proper Tuning of Ferro and Antiferroelectricity

open access: yesAdvanced Materials Technologies, EarlyView.
Low‐power ferroelectric capacitors, based on superlattice HfO2‐ZrO2 is reported. With proper tuning of ferro and antiferroelectricity, an imprint‐free high switchable polarization charge (2Pr of 76 µC/cm2) is obtained with 2MV/cm leading to linear analog weight update and non‐volatile retention, providing a design guideline for emerging non‐volatile ...
Xinye Li   +4 more
wiley   +1 more source

RAROC Based Capital Budgeting and Performance Evaluation: A Case Study of Bank Capital Allocation [PDF]

open access: yes
This paper describes the RAROC system developed at Bank of America (B of A) in order to examine how risk-based capital allocation models work. I begin by discussing the economic rational for allocating capital in a diversified organization like the B of ...
Christopher James
core  

Transducers Across Scales and Frequencies: A System‐Level Framework for Multiphysics Integration and Co‐Design

open access: yesAdvanced Materials Technologies, EarlyView.
Transducers convert physical signals into electrical and optical representations, yet each mechanism is bounded by intrinsic trade‐offs across bandwidth, sensitivity, speed, and energy. This review maps transduction mechanisms across physical scale and frequency, showing how heterogeneous integration and multiphysics co‐design transform isolated ...
Aolei Xu   +8 more
wiley   +1 more source

Performance Budgeting: Suatu Alternatif Pencapaian Good Governance

open access: yesJournal of Accounting and Investment, 2016
We hope that District Autonomy implementation does not move the Corruption, Collusion & Nepotism (KKN) from central government to the central of district. If it is happened, it will make the only part of center district people wealth.
Suryo Pratolo, Muchamad Imam Bintoro
doaj  

Comprehensive Framework for Controlling Budgetary Slack in Governmental Agencies via Strategic Management Accounting

open access: yesبرنامه‌ریزی و بودجه, 2020
The budgeting control system is one of the most important management control systems. The relation between budget and management control mechanism underlies the concept of budgetary slack, which is expressed as a consequence of strict budgeting or lack ...
Mohammad Namazi, Gholamreza Rezaei
doaj  

Report of the Subpanel on Error Characterization and Error Budgets [PDF]

open access: yes
The state of knowledge of both user positioning requirements and error models of current and proposed satellite systems is reviewed. In particular the error analysis models for LANDSAT D are described.

core   +1 more source

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