Results 51 to 60 of about 7,450 (254)

PENGARUH KUALITAS SUMBER DAYA MANUSIA DAN KOMITMEN TUJUAN TERHADAP IMPLEMENTASI ANGGARAN BERBASIS KINERJA DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL PEMODERASI (Studi pada Satuan Kerja Badan Layanan Umum Perguruan Tinggi di Kota Malang)

El Dinar, 2016
Ria Anisatus Sholihah. 2014. The Influence of the Quality of Human Resources and Goal Commitment on the Implementation of Performance Based Budget-ing with Organizational Culture as Moderating Variable.
Ria Anisatus Sholihah, Rosidi Rosidi, Bambang Purnomosidhi   +2 more
doaj   +1 more source

The Effect of Performance-Based Budgeting (PBB) on Budget Performance in Kenya

International Journal of Finance and Accounting
Purpose: The primary aim of this study is to examine the effect of Performance-Based Budgeting (PBB) on budget performance in Kenya. Specifically, the study seeks to determine whether the adoption and implementation of PBB, as a public financial management reform, has contributed to improved budget execution rates and fiscal discipline.
Samwel Kambi, Benjamin Ombok, Nelson Obange   +2 more
openaire   +1 more source

Noise‐Limited Bit Precision in Ferroelectric Synaptic Transistors for High‐Resolution Neuromorphic Computing

Advanced Functional Materials, EarlyView.
Low‐frequency noise spectroscopy defines the resolvable conductance states of synaptic FeFETs by coupling read‐current fluctuation with usable dynamic range. The resulting noise‐limited bit precision establishes a universal, device‐agnostic reliability metric beyond the memory window, enabling quantitative benchmarking and rational design of high ...
Jaehong Park, Yeonseop Shin, Changhyeon Han, Sangwoo Kim, Eunchan Park, Youngchan Cho, Jaehong Min, Hyunjun Ahn, Jaekyoung Park, Cheol‐Woong Yang, Jangsaeng Kim, Daewoong Kwon, Wonjun Shin   +12 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,Data,Development Performance Based Budgeting Model in Village Government

DiE: Jurnal Ilmu Ekonomi dan Manajemen, 2023
This article analyzes what arises from the use of traditional budgets with budget reforms, namely applying Performance-Based Budgeting (PBB) to the APBD. Appropriate, clear and real application and accountability are needed so that government and development violations can take place in an efficient and successful manner.
openaire   +2 more sources

Memristive‐Gated RC‐Delay Synaptic Transistors for Time‐Encoded Analog in‐Memory Computing

Advanced Functional Materials, EarlyView.
A Memristive‐Gated Transistor for Time‐Encoded Analog In‐Memory Computing — By exploiting the RC delay of a self‐rectifying interface‐type memristor, nonlinear I–V distortion is structurally bypassed, enabling 3‐bit nonvolatile memory, spike‐timing‐based analog encoding, and hardware‐calibrated reservoir‐computing validation within a unified device ...
Yun‐Seo Shin, Eunjoo Yoo, Ki‐Hoon Son, Hyun‐Sik Kim, Dae‐Hee Han, Jeong Hyeon Son, Seung Hwan Lee, Hong‐Sub Lee   +7 more
wiley   +1 more source

Emerging Post‐CMOS Hardware Neurons for Brain‐Inspired Computing: Devices, Circuits, and System Integration

Advanced Functional Materials, EarlyView.
The physical realization of artificial neurons is a critical challenge for energy‐efficient neuromorphic computing. This review presents a comprehensive analysis of the evolution of artificial neuron implementations from conventional CMOS to emerging post‐CMOS technologies.
Kannan Udaya Mohanan, Hocheon Yoo, Benoît H. Lessard, Ioannis Kymissis, Chang‐Hyun Kim   +4 more
wiley   +1 more source

Investigating the Relationship between Accrual Accounting and Performance-Based Budgeting (A Case Study: Iran Ministry of Health and Medical Education) [PDF]

حسابداری سلامت, 2014
Introduction: In governmental organizations, budgeting has an important role in optimal use of financial resources. Performance-Based Budgeting is a proper means for evaluating the performance of each organization, and implementing accrual accounting ...
J. Maleki, M. Nazaripour, P. Amini
doaj  

High‐Efficiency Deep Blue Single‐Gaussian Europium(II) Emitters and Their Emitter‐Host Interactions

Advanced Functional Materials, EarlyView.
Crown‐ether ligands and carborate anions enable vacuum‐processable Eu(II) emitters with efficient single‐Gaussian deep‐blue luminescence. Combined photophysical and computational analyses reveal that excited‐electron confinement and steric shielding of the europium center jointly govern compatibility with OLED host materials, establishing molecular ...
Mahmoud Soleimani, Paulius Imbrasas, Jan‐Michael Mewes, Felix Kaden, Stephanie Anna Buchholtz, Karl Leo, Sebastian Schellhammer, Carsten Rothe, Sebastian Reineke   +8 more
wiley   +1 more source

Pressure on Judges: How the Budgeting System Can Impact on Judge’s Autonomy

Laws, 2018
Performance-based budgeting is a label that groups different budgeting models, developed in the New Public Management era, that link the funding to the performance of agencies.
Federica Viapiana
doaj   +1 more source