Results 31 to 40 of about 17,367,604 (256)

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  

Architecture‐Driven Functional Coupling in Vertically Aligned Nanocomposites

open access: yesAdvanced Functional Materials, EarlyView.
Vertically aligned nanocomposites define a growth‐engineered architecture in which vertical interfaces, strain fields, defect pathways, and phase connectivity are created simultaneously. This review shows how these architectural features couple ferroic, optical, ionic, electrochemical, and device responses, establishing design rules and open challenges
Md Shatil Islam‐Shanto   +4 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  

Dissecting the theory-practice gap - A study of the capital budgeting processes of large Swedish Industrial Machinery firms [PDF]

open access: yes, 2011
A firm’s success depends on its ability to allocate capital to productive use. This is carried out through a process referred to as capital budgeting. Previous research shows that the theory-preferred sophisticated Capital Budgeting Techniques (CBT) are ...
Meyer, Henrik, Kempe, Fredrik
core   +1 more source

Covalent Functionalization of 2D Semiconductors: A Roadmap to Advanced Electronic Devices

open access: yesAdvanced Functional Materials, EarlyView.
This Review presents recent advances in the covalent functionalization strategies for two‐dimensional semiconductors and their implementation in modern technologies. Layered materials are modified through diverse molecular chemistries (e.g., thiols, diazonium salts, alkyl halides, and electron‐deficient species) to tailor their surface properties ...
Ramiro Quirós‐Ovies   +2 more
wiley   +1 more source

The Australian Budgeting System: On the Cusp of Change [PDF]

open access: yes
Australia in the late 1990 adopted a purchaser-provider model of performance budgeting – so-called “accrual output budgeting” – which attracted considerable international interest. By 2003, however, the system was in headlong retreat. This paper examines
Marc Robinson
core  

The Development of Positive Budgetary Theory within the UK Hotel Industry [PDF]

open access: yes
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

Hybrid Ferroelectric Tunnel Junctions with Intrinsic Nonlinearity and Self‐Rectification via Interfacial Reconstruction

open access: yesAdvanced Functional Materials, EarlyView.
Rapid thermal annealing reconstructs the BCFO/Nb:STO interface into an atomically thin reconstructed interfacial layer, which reshapes the tunneling barrier and converts a high‐TER ferroelectric tunnel junction into an intrinsically nonlinear, self‐rectifying device.
Hojin Lee   +21 more
wiley   +1 more source

STRATEGIC PLANNING AND PROGRAM BUDGETING IN ROMANIA – RECENT DEVELOPMENTS [PDF]

open access: yes
The paper emphasizes the efforts of Romanian authorities to implement program budgeting. Based on the first results, authorities decided to establish a link between strategic planning and budgeting, as a condition for implementing multi-annual budgeting ...
Danuletiu Dan-Constantin
core  

Neuromorphic Electronics for Intelligence Everywhere: Emerging Devices, Flexible Platforms, and Scalable System Architectures

open access: yesAdvanced Materials, EarlyView.
The perspective presents an integrated view of neuromorphic technologies, from device physics to real‐time applicability, while highlighting the necessity of full‐stack co‐optimization. By outlining practical hardware‐level strategies to exploit device behavior and mitigate non‐idealities, it shows pathways for building efficient, scalable, and ...
Kapil Bhardwaj   +8 more
wiley   +1 more source

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