Results 31 to 40 of about 3,037,509 (303)

Is an Apple an Orange? A Large Language Model Benchmark for Candidate Term Extraction and Subclass Decisions Against Upper Ontologies in Engineering and Materials Science

Advanced Engineering Materials, EarlyView.
Building machine‐readable vocabularies for materials science is slow, expert‐driven work. This study benchmarks 13 large language models on two of its first steps: finding candidate terms in engineering articles and deciding where they belong in a class hierarchy.
Thomas Bjarsch, Maximilian Holland, Klaus Drechsler, Johannes Schilp   +3 more
wiley   +1 more source

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

Advanced 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, Hadi Moutablaleh, Ignatius A. Setiawan, Mehrshad Mehrpouya   +3 more
wiley   +1 more source

Actor Participation of Budgeting Policy Process in Banten, Indonesia

Otoritas: Jurnal Ilmu Pemerintahan, 2019
In actualizing the Regional Government Budget (APBD) as an instrument for the desired social changes and in accordance to the purpose for decentralization, there needs to be the involvement of the civil society, community groups, and other stakeholders ...
Delly Maulana, Endang Larasati, Sri Suwitri, Kismartini Kismartini   +3 more
doaj   +1 more source

The Role of Political Factors, Leadership and Human Resource Quality on Budgeting Conflict Management in Local Government

Jurnal Akuntansi, 2023
: This study aims to provide empirical evidence of the influence of political factors, leadership and the quality of human resources on budgetary conflict management. The population in this study were all members of the Regional House of Representatives (
Robinson, Herawansyah, Ayun Sundari
doaj   +1 more source

Uniform Amorphization of Crystalline Silicon Surfaces Enabled by Deep Ultraviolet Femtosecond Laser Pulses

Advanced Engineering Materials, EarlyView.
Deep‐UV (258 nm) femtosecond pulses enable uniform amorphous silicon writing on Si(100)/(111) with a six‐fold larger fluence amorphization window than NIR methods. Optimized fluence and overlap yield 20–45 nm uniform and continuous amorphous layers. Microscopy shows sharp interfaces, and real‐time reflectivity reveals nanosecond melt–resolidification ...
Wissal Benali, Magali Gregoire, Matys Guyard, Tatiana Itina, David Grojo, Pol Sopeña   +5 more
wiley   +1 more source

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

Journal 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

El 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, Supami Wahyu Setiyowati   +1 more
doaj   +1 more source

Monolithic Oxidation Enables Ultrathin Vertically Graded Tantalum Oxide for Low‐Voltage, Low‐Variability Memristive Switching

Advanced Functional Materials, EarlyView.
Monolithic UV‐ozone oxidation of Ta forms an ultrathin Ta2O5/TaOx bilayer enabling resistive switching with a vertical defect gradient. A stoichiometric surface layer over an oxygen‐deficient sublayer promotes localized filament nucleation near the top interface, enabling low‐voltage operation, and reduced cycle‐to‐cycle variability.
Seunghoon Yang, Dong Hyun Lee, Conan Weiland, Won‐Il Lee, Kim Kisslinger, Mingzhao Liu, Aswin kumar Anbalagan, Xiao Tong, Soumyajit Mandal, Nikhil Tiwale, Houk Jang, Chang‐Yong Nam   +11 more
wiley   +1 more source

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

مدیریت 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, Alireza Salmanian   +1 more
doaj   +1 more source

BUDGET RATCHETING IN GOVERNMENTAL BUDGETING: AN EMPIRICAL INVESTIGATION

Jurnal 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