Results 41 to 50 of about 7,043 (258)

Phenomenology of Bourdieu’s Theory of Practice: The Relationship Between the Budgeting Process and Culture

Riset Akuntansi dan Keuangan Indonesia, 2023
This research scrutinizes the phenomenology of Bourdieu’s Theory of Practice: the relationship between the budgeting process and culture. The research aims to provide an overview of the phenomenon of budget preparation, understand the implementation of ...
Siti Nurhayati Ning Rahayu, Erma Setiawati, Rina Trisnawati, Ph.D   +2 more
doaj   +1 more source

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

Efektivitas Sistem Informasi Penganggaran terhadap Pencapaian Kinerja

Jurnal Ekonomi Akuntansi dan Manajemen, 2016
The purpose of this study is to identify effectiveness implementation of performance-based budgeting system and performance achievements. The concept of budgeting is based on the logic models that find the relationship between inputs, processes, outputs ...
Teguh Trisugiarto
doaj   +1 more source

High‐Temperature Nanoindentation of Metals: Assessing Thermal Drift, Frame Compliance, and Chemical Composition Effects on the Reported Mechanical Properties

Advanced Engineering Materials, EarlyView.
Do not let thermal drift and instrument artifacts deceive high‐temperature nanoindentation results. We compare classical Oliver–Pharr and automatic image recognition analyses across steels and a Ni alloy to quantify these effects. Accounting for artifacts reveals systematic softening with temperature, while Cr and Ni additions boost resistance ...
Velislava Yonkova, Steffen Brinckmann, Ruth Schwaiger   +2 more
wiley   +1 more source

Factors Affecting the Implementation of Performance-Based Budget

Eduvest - Journal of Universal Studies, 2022
Previous or relevant research is very important in a research or scientific article writing. Previous research or relevant research serves to strengthen the theory and phenomenon of the relationship or influence between variables. This article reviews the factors that influence performance-based budget implementation, namely: Organizational Commitment,
Cris Kuntadi, Ema Velayati
openaire   +1 more source

A Study on the Cognition and Emotion Identification of Participative Budgeting Based on Artificial Intelligence

Frontiers in Psychology, 2022
Cognition and emotion exert a powerful influence on human behavior. Based on cognitive psychology and organizational behavior theory, this paper examines the role of cognition and emotion in participative budgeting and corporate performance using a ...
Yuan Zhou, Tianjiao Zhang, Lan Zhang, Zhaoxin Xue, Mingxu Bao, Lingbing Liu   +5 more
doaj   +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

A Review of Published Scientific Outputs in the Field of Budgeting Methods in the Health System [PDF]

پیاورد سلامت
Background and Aim: Budgeting in the health system plays a crucial role in enhancing the quality of healthcare services, increasing equitable access to health care, and reducing costs.
Roya Rajaee, Marziyeh Najafi, Nasrin Donyaee, Masoumeh Vaziri seta, Hojjat Rahmani, Ghasem Rajabi, Mahsa Akbari   +6 more
doaj  

Microstructure, Thermal Transport, and Dry‐Sliding Tribology of Powder‐Metallurgy Al7075 Composites Reinforced With Sol–Gel‐Derived ZnO–rGO Hybrid Nanoparticles

Advanced Engineering Materials, EarlyView.
Sol–gel‐derived ZnO–rGO hybrid nanoparticles enable Al7075 powder‐metallurgy composites to achieve concurrent gains in hardness and thermal conductivity while markedly lowering friction and wear. The hybrid architecture couples ZnO‐based load support with rGO‐assisted lamellar sliding and heat spreading, revealing a promising route toward lightweight ...
Bunyamin Aksakal, Cevher Kursat Macit, Merve Ayık, Hakan Tutumlu   +3 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