Fiscal Rules and Fiscal Performance in the EU and Japan [PDF]
, 2006 Fiscal rules specify quantitative targets for key budgetary aggregates. In this paper, we review the experience with such rules in Japan and in the EU. Comparing the performance of fiscal policy in the 1980s and 1990s until 2003, we find that the fiscal ...
Hagen, Jürgen von
core +2 more sources
Advanced Materials, EarlyView.This review traces the evolution of lithium‐ion battery separators from passive barriers to multifunctional components central to cell safety and performance. Polymer‐ceramic hybrids, nanofiber architectures, and bio‐derived membranes deliver ionic conductivities above 3 mS cm−1, thermal stability beyond 200 °C, and effective suppression of lithium ...
Karthik Vishweswariah +5 more
wiley +1 more source
Designing a Performance-based Budgeting Model with a Systematic and Mixed Approach
برنامهریزی و بودجه, 2022 Performance-based budgeting helps organizations establish a key link between budgeting and organizational performance. Accordingly, this approach can be used in various organizations.
Mohammad Solgi +2 more
doaj
Ipteks Anggaran Kas untuk Ibu – Ibu Pkk di Desa Kauditan I Kecamatan Kauditan Kabupaten Minahasa Utara [PDF]
, 2019 Performance-based budgeting is very important for firm management in case to estimte the ending financial statement. Also performance-based budgeting is very important to control the inflows and outflows of cash.
Karamoy, H. (Herman) +1 more
core
Impact of Oxygen Plasma Pre‐Treatment on Thermal Oxidation and Reliability of SiO2 on 4H‐SiC
Advanced Materials Interfaces, EarlyView.We investigate how oxygen plasma pre‐treatment affects the thermal oxidation of silicon carbide. While plasma modification increases growth rates by 84%, it reduces dielectric breakdown strength by 18%. Our findings reveal that although plasma improves the interface state density, it introduces structural damage, highlighting a critical trade‐off ...
Chezhiyan Nanjappan +3 more
wiley +1 more source
Pengaruh Sistem Informasi Pengelolaan Keuangan Daerah Dan Penerapan Anggaran Berbasis Kinerja Terhadap Kinerja Pemerintah Daerah [PDF]
, 2014 This research aimed to examine the influance of local financial management information system and implementation of performance-based budgeting toward performance of local government and public accountability. The mainspring of this research is motivated
Yuliani, N. L. (Nur)
core +1 more source
Advanced Materials Interfaces, EarlyView.Plasma‐sequence‐engineered ALD (PSE‐ALD), based on sequential NH3 and N2 plasma pulses, enables ultrathin, dense SiNx films. ToF‐MS analysis confirms ligand removal via HCl evolution, while increased film density indicates network densification. The resulting SiNx coating provides robust protection of graphite under H2 plasma exposure.
Hye‐Young Kim +7 more
wiley +1 more source
Evolution of Materials and Device Stacks for HfO2‐Based Ferroelectric Memories
Advanced Materials Interfaces, EarlyView.This review summarizes engineering strategies for HfO2 based ferroelectric memories with focus on FeCAP and FeFET structures. It describes how dopant design, stress effects, and interface engineering improve the bulk ferroelectric response. It further discusses how channel engineering supports reliable memory characteristics and scalable integration ...
Eunjin Kim, Jiyong Woo
wiley +1 more source
The Necessities of Implementing Performance-Based Budgeting in Urmia University of Medical Sciences (A Case Study: Mahabad Imam Khomeini Hospital) [PDF]
حسابداری سلامت, 2014 Introduction: Because of the importance of budgeting, and the necessity of changing the method of the present budgeting to Performance-Based, this research has been conducted with the purpose of investigating the necessities of implementing Performance ...
N. Rezaie, J. Rostami
doaj
Pengaruh Anggaran Berbasis Kinerja, Sistem Akuntansi Keuangan Daerah, Sistem Informasi Pengelolaan Keuangan Daerah Terhadap Penilaian Kinerja Satuan Kerja Perangkat Daerah (Studi Kasus Pemerintah Daerah Kota Surakarta) [PDF]
, 2015 This study aimed to examine the effect of performance-based budgeting, the financial accounting system and financial management information systems on performance appraisal work unit area in Surakarta.
, Dra.Mujiyati M,Si, Septyanto, Hendy
core