Results 61 to 70 of about 775 (255)

The system of horizontal fiscal equalization in the context of ensuring the implementation of the principles of unity and fairness of the budget system of Ukraine

open access: yesВісник Харківського національного університету імені В.Н. Каразіна: Серія Економіка
The article is dedicated to defining the peculiarities of the system of horizontal fiscal equalization and substantiating the proposal for its improvement in terms of ensuring the implementation of the principles of equality and fairness of the budget ...
N. Yaroshevych, I. Kondrat
doaj   +1 more source

Guided Toward Equity: Communities of Practice and Organizational Change in Community Colleges

open access: yesNew Directions for Community Colleges, EarlyView.
ABSTRACT Although community colleges advance equity by providing opportunities for marginalized students to pursue higher education, barriers to earning credentials remain, particularly for students of color. Higher education stakeholders are investing in “equity work” as organizations take responsibility for ensuring equitable outcomes.
Karin Yndestad   +2 more
wiley   +1 more source

Managing the Efficiency–Satisfaction Trade‐Off: The Moderating Role of Corporate Social Responsibility in Legal Services

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Digitalization has reshaped professional services, yet its impact on client satisfaction remains ambiguous. This study examines the efficiency‐satisfaction paradox in China's digitized legal services. Using 5,500 client assessments from 110 firms, we identify an inverted U‐shaped relationship between legal service efficiency (LSE) and customer
Wenjing Liu, Soo Jeong Hong
wiley   +1 more source

REGIONAL DISPROPORTIONS AND FISCAL ASYMMETRY IN UKRAINE UNDER MARTIAL LAW

open access: yesThree Seas Economic Journal
The purpose of the paper is to provide a comprehensive quantitative assessment and scientific-methodological substantiation of the scale of spatial fiscal asymmetry in Ukraine under martial law, alongside developing applied, adaptive recommendations for
Oksana Vidomenko
doaj   +1 more source

The unfunded mandates in local governments financing crises experiences from Estonia. Finantskatteta ülesanded kohalike omavalitsuste finantsides: kriisikogemused Eestist

open access: yesEesti Majanduspoliitilised Väitlused, 2015
In many countries occur problems from unfunded mandates related to a shift of a function by an upper tier of government to lower rank governments without providing the lower one with financial means to perform these functions.
Peter Friedrich, Janno Reiljan
doaj   +1 more source

Intergovernmental Fiscal Transfers and Equalization [PDF]

open access: yes, 2018
It is extremely rare for Swiss institutions to undergo a revolution. And yet for the last ten years, the financial transfer and equalization system between the federal and cantonal levels have been reformed so much that it can rightly be considered a revolution.
openaire   +1 more source

Subthreshold Time‐Mode All‐Digital DLL With Built‐In Linearization

open access: yesInternational Journal of Circuit Theory and Applications, EarlyView.
This paper presents a subthreshold time‐mode all‐digital delay‐locked loop (DLL) for low‐frequency clock generation. The large and tunable delay of the DLL is obtained using a static inverter delay line whose supply voltage is in the vicinity of 100 mV and adjustable by varying supply voltage. Phase error is processed by a time‐mode proportional block (
Fei Yuan, Wenhao Wu, Yushi Zhou
wiley   +1 more source

Parallel Multi‐Operand Addition Using CPA‐Trees and Carry‐Select Adders

open access: yesInternational Journal of Circuit Theory and Applications, EarlyView.
A balanced parallel CPA‐tree architecture with CSLA reduces the critical‐path delay of multi‐operand addition while preserving structural regularity. ASIC results demonstrate delay reductions of up to 34% with low area overhead, providing an efficient and scalable solution for high‐performance arithmetic.
Lucas R. Kieslich   +3 more
wiley   +1 more source

The Impacts of Fiscal Decentralization, Institutional Transformation, and Regional Revenue on Income Disparities between Provinces in Indonesia

open access: yesJournal of Economics, Business & Accountancy Ventura, 2018
This study aims to determine the impacts of fiscal decentralization, institutional transformation, and regional revenue to the income disparity among the provinces in Indonesia.
Yohanes Maria Vianey Mudayen   +1 more
doaj   +1 more source

Modeling and Output Optimization of Triboelectric Microphone for Acoustic Energy Harvesting

open access: yesENERGY &ENVIRONMENTAL MATERIALS, EarlyView.
This work elucidates the fundamental multiphysics coupling mechanisms governing acoustic T‐phone, providing a critical theoretical foundation and a predictive design paradigm for the future engineering and deployment of next‐generation, self‐powered acoustic sensors.
Dan Liu   +6 more
wiley   +1 more source

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