Results 41 to 50 of about 27,482 (350)

Inverse Identification of Energy‐Dependent Laser Absorptivity in NiTi Laser Powder‐Bed Fusion via Calibrated Melt Pool Simulation

open access: yesAdvanced Engineering Materials, EarlyView.
A combined experimental–computational framework identifies energy‐dependent laser absorptivity for NiTi in laser powder‐bed fusion, applicable to conduction and transition modes. Single‐track experiments and thermofluid smoothed particle hydrodynamics simulations are coupled through inverse analysis of melt pool geometry.
Mohamadreza Afrasiabi   +3 more
wiley   +1 more source

Vernacular budgeting and accounting routines : a longitudinal constructive case study [PDF]

open access: yes, 2022
Purpose This case study aims to report a longitudinal analysis of the development and use of local “vernacular” accounting practice and a digital rolling-forecast system known as TeamBudget in a public sector organization. Design/methodology/approach
Mättö, Toni   +4 more
core   +1 more source

Microstructure, Thermal Transport, and Dry‐Sliding Tribology of Powder‐Metallurgy Al7075 Composites Reinforced With Sol–Gel‐Derived ZnO–rGO Hybrid Nanoparticles

open access: yesAdvanced Engineering Materials, EarlyView.
Sol–gel‐derived ZnO–rGO hybrid nanoparticles enable Al7075 powder‐metallurgy composites to achieve concurrent gains in hardness and thermal conductivity while markedly lowering friction and wear. The hybrid architecture couples ZnO‐based load support with rGO‐assisted lamellar sliding and heat spreading, revealing a promising route toward lightweight ...
Bunyamin Aksakal   +3 more
wiley   +1 more source

ANALYSIS OF REVENUES IN THE BUDGET EXECUTION SYSTEM OF A BUDGET INSTITUTION

open access: yesBusiness Navigator, 2021
The revenues of budgetary institutions, along with the costs and results of budget execution, are the most specific objects of accounting and analysis of the institution’s activities. Institutions cover their expenses from the state or local budget, since they do not have their own working capital.
Olga Sarapina   +2 more
openaire   +1 more source

Oxygen‐Tunnel Indium Tin Oxide Vertical Channel Transistors with Enhanced Current Density and Reliability for Monolithic 3D Compute‐In‐Memory Systems

open access: yesAdvanced Functional Materials, EarlyView.
Oxygen‐tunnel (OT) indium tin oxide (ITO) vertical channel transistors (VCTs) enable reliable, high‐density gain‐cell memory for monolithic 3D integration. A sandwiched SiN/SiO2/SiN OT stack selectively regulates oxygen transport, suppressing parasitic electrode oxidation while stabilizing channel oxygen vacancies, thereby suppressing carrier injection
Hyeonho Gu   +17 more
wiley   +1 more source

PERFORMANCE-BASED BUDGETING AS THE REALIZATION OF FINANCIAL MANAGEMENT REFORMATION IN MALANG CITY [PDF]

open access: yesRussian Journal of Agricultural and Socio-Economic Sciences, 2017
The development of performance-based budgeting is a challenging program to adminster, such as the issues experienced by Malang city. Thus, it is considered necessary to conduct a thorough analysis on the performance-based budgeting conducted by Malang ...
Sabilana A., Muluk M.R.K., Setyowati E.
doaj   +1 more source

The Budget System and Inter-budget Transfers in Ukraine

open access: yesGlobalization and Business, 2017
The budget system is the leading element of public fi- nances and the structure of state is a determining factor in the formation of the budget system. In the unitary countries, which include Ukraine, the budget system unites two links: budget of central government and local budgets, otherwise in the federal states there is the third link: members of ...
openaire   +1 more source

Chiral Phase Change Nanomaterials

open access: yesAdvanced Functional Materials, EarlyView.
This work demonstrates reversible, non‐volatile phase transitions in chiral Ge2${\rm Ge}_2$Sb2${\rm Sb}_2$Te5${\rm Te}_5$ (GST) nanohelices for high‐speed optical modulation of chirality and dynamic control of the state of polarization (SOP). The chiral nanostructures are fabricated using a highly directional, wafer‐scale physical vapor deposition ...
Joshua A. Burrow   +11 more
wiley   +1 more source

Budgeting as the main management accounting tool

open access: yesУченые записки Российской академии предпринимательства
The article analyzes the budgeting system in the organization’s management accounting system, identifies various types of budgets, and describes the main stages of budgeting in the organization.
V. I. Menshchikova, O. Y. Dobina
doaj   +1 more source

Thermally Pre‐Formed Reconfigurable Resistive Random‐Access Memory Crossbar Arrays: A Dual‐Mode Platform for Robust Physically Unclonable Functions and In‐Memory Computing

open access: yesAdvanced Functional Materials, EarlyView.
A reconfigurable RRAM platform utilizing thermally pre‐formed filaments (TPFs) is developed to realize robust hardware security. By exploiting the thermodynamic stochasticity of TPFs, exceptionally reliable physically unclonable functions (PUFs) are achieved.
Seongbin Kwon   +4 more
wiley   +1 more source

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