The establishment of modern enterprise budget based on ERP control system: the evidence from Dongfeng Yueda Kia [PDF]
ITM Web of Conferences, 2022 Corporate Finance budget as an important part of the work of that enterprise normal operations guarantee. In every enterprise, the budget should be attached great importance to the work.
Tan Wenhao +4 more
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Insights: The UKSG Journal, 2022 The discussion on the transformation of scholarly journals to open access (OA) increasingly concerns financial aspects. Considering the variety of funding strategies for article processing charge (APCs), the array of cost types for scientific information
Heinz Pampel
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Determination of mechanical properties of finely-divided protective coating [PDF]
EPJ Web of ConferencesThe way of peristaltic pump unit capacity enhancement by the sputtering of protective coating at the most wear off subject parts is represented. Plasma sputtering of protective coating is an efficient way of part wear prevention and also restoration of ...
Muranov Alexander +4 more
doaj +1 more source
Interregional Redistribution and Budget Institutions Under Asymmetric Information [PDF]
SSRN Electronic Journal, 2005 Empirical evidence from the U.S. and the European Union suggests that regions which contribute to interregional redistribution face weaker borrowing constraints than regions which benefit from interregional redistribution. This paper presents an argument in favor of such differentiated budget institutions. It develops a two period model of a federation
Bernd Huber, Marco Runkel
openaire +3 more sources
Mechanical properties of thermoelastoplasts for hoses of improved wear resistance [PDF]
EPJ Web of ConferencesPeristaltic pump units are used in medicine, for pumping blood and its components, and in mechanical engineering for working with aggressive media. The only element in this pump that comes into contact with the working medium is the hose.
Muranov Alexander +5 more
doaj +1 more source
Municipal councillors’ assessments of the usefulness of information generated by financial and budget statements [PDF]
Zeszyty Teoretyczne Rachunkowości, 2022 Purpose: Entities from the public finance sector are required to function effectively. This translates significantly into the shape of public sector accounting.
Magdalena Kowalczyk
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Статистика и экономика, 2022 This article is devoted to the results of a statistical study of the composition of federal budget expenditures (the object of the study) from the standpoint of assessing its information content (the subject of the study).
O. V. Morozov, M. A. Vasiliev
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Analysis of interrelationship between usefulness of management accounting systems, interactive budget use and job performance [PDF]
Management Science Letters, 2019 This study investigates the importance of management accounting systems (MAS) and interactive budget use at middle to lower level employees in the public service administration.
Muhammad Dahlan
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Pengaruh Partisipasi Anggaran terhadap Senjangan Anggaran dengan Asimetri Informasi, Penekanan Anggaran dan Komitmen Organisasional sebagai Variabel Pemoderasi [PDF]
Jurnal Akuntansi dan Investasi, 2016 This study aimed to examine the effect of budget participation toward budgetary slack with three moderating variables, namely: information asymmetry, budget emphasis and organizational commitment.
Muh. Irfan, Budi Santoso, Lukman Effendi
doaj +3 more sources
Government Budget Absorption: A Study on The Reallocation and Refocus of the COVID-19 Budget
Jurnal Ilmiah Akuntansi, 2022 Low absorption of Covid 19 budget causes problems for the government. This study examines the influence of regulation, budget execution, utilization of information technology, and leadership commitment to the absorption of the Covid 19 budget in the ...
Yesi Mutia Basri +2 more
doaj +1 more source