Results 31 to 40 of about 199,530 (303)

Entrepreneurial Budgeting in the Iranian Government Budget: Obstacles and Solutions [PDF]

open access: yesمدیریت دولتی
Objective The latest approach in budgeting is entrepreneurial budgeting, where strategic plans, motivational drivers, and accountability are integrated within the budget framework and connected to citizens as a whole package.
Seyyed Mohammad Moghimi   +1 more
doaj   +1 more source

Examining the implications of classical budget theories in the local government budgeting process: Union Councils in Bangladesh

open access: yesJournal of Local Government Research and Innovation, 2020
Background: In many countries, local governments are neither well equipped nor properly accountable for performing their functions smoothly. They have also failed to become effective strategic partners of the national government and other levels of ...
Mohammad R.I. Talukdar
doaj   +1 more source

KEJELASAN SASARAN ANGGARAN DAN SPIP TERHADAP AKUNTANBILITAS KINERJA INSTANSI DIMODERASI PARTISIPASI PENYUSUN

open access: yesEl Muhasaba: Jurnal Akuntansi, 2021
The purpose of this study was to examine and explain the clarity of budget targets, and the internal control system on performance accountability in OPD Malang City in moderation of budgetary participation.
Mardiana Mardiana   +1 more
doaj   +1 more source

Meniscus Pixel Printing for Contact‐Lens Vision Sensing and Robotic Control

open access: yesAdvanced Functional Materials, EarlyView.
A visual‐sensing contact lens is enabled by meniscus pixel printing (MPP), which rapidly patterns a 200 µm perovskite photodetector pixel in 1 s without masks, vacuum processing, or bulky equipment. A deep‐learning‐based super‐resolution reconstructs sparse on‐lens signals into 80 × 80 high‐resolution visual information, while AI‐driven eye‐tracking ...
Byung‐Hoon Gong   +7 more
wiley   +1 more source

Bio‐Inspired Multimodal Hardware Front‐End Enabled by 2D Floating‐Gate Memory for UAV Perception

open access: yesAdvanced Functional Materials, EarlyView.
A MoS2/h‐BN /graphene floating‐gate memory underpins a bio‐inspired multimodal front end that integrates visual, inertial, and airflow cues. A 4 × 4 FG memory array encodes temporal intensity differences, while IMU‐ and airflow‐driven threshold modulation suppresses self‐motion artifacts, enabling fast, low‐power, robust autonomous UAV tracking and ...
Lianghao Guo   +11 more
wiley   +1 more source

CSME Government Performance Management Framework (GPMF). [PDF]

open access: yes
There has been much discourse again over the last six to eight weeks on the issue of Government performance and the concept of performance budgeting has resurfaced.
Peter W Jones
core   +3 more sources

Studi Fenomenologis: Menguak Partisipasi Masyarakat Dalam Proses Penyusunan APBD

open access: yesJurnal Akuntansi dan Auditing Indonesia, 2010
The main aim of this research is to describe the phenomenon of society participation on local government budgeting process at Malang City. Hence, this research is developed based on interpretive paradigm.
Sopanah Sopanah
doaj  

Implementasi Anggaran Berbasis Kinerja di Pemerintah Daerah dengan Akuntabilitas Kinerja “A”

open access: yesJurnal Ilmiah Akuntansi dan Bisnis, 2018
This study aims to examine the relationship several variables, namely: implementation of performance-based budgeting, budget absorption, accountability, and the use of performance information in formulating future planning and budgeting.
Hafiez Sofyani, Made Aristia Prayudi
doaj   +1 more source

BUDGET RATCHETING IN GOVERNMENTAL BUDGETING: AN EMPIRICAL INVESTIGATION

open access: yesJurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 2020
Previous literature has documented various aspects of behavior in the budgeting process. Behavioral problems that are often discussed include budgetary slack and opportunistic behavior that occur due to information asymmetry.
Fauzan Misra
doaj   +1 more source

Sustainable Budgeting [PDF]

open access: yes, 2010
At the forefront of current discussion and social conscience is the importance of ecological sustainability. An also important but often overlooked issue is the importance of sustainable budgeting practices for our various levels of government ...
Strow, Brian K., Strow, Claudia W.
core   +1 more source

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