Results 111 to 120 of about 10,549 (293)

Does Performance-Based Budgeting Have a Correlation with Performance Measurement System? Evidence from Local Government in Indonesia

Foundations of Management, 2018
This study aimed to empirically test some variables related to Performance-Based Budgeting (PBB) and Performance Measurement System (PMS) implementation in the local government, namely Special Region of Yogyakarta, Indonesia. This study applied the mixed-
Sofyani Hafiez
doaj   +1 more source

An On‐Demand Neuromorphic Vision System Enabled by a Multi‐Paradigm Neuromorphic Device and Hierarchical Reconfigurability Designed from Device to System Level

Advanced Science, EarlyView.
An on‐demand ultra‐reconfigurable intelligent vision system with hierarchical reconfigurability from device to system levels is demonstrated. Through co‐design of a multi‐paradigm device, reconfigurable circuits, and adaptive system architecture/algorithms, the system enables seamless switching among spiking, non‐spiking, neuromorphic imaging (NI), and
Biyi Jiang, Jiayi Xu, Liang Ran, Xinhe Feng, Khalil Harrabi, Yida Li, Longyang Lin, Feichi Zhou   +7 more
wiley   +1 more source

Iron‐Mediated Release of Aged Dissolved Organic Carbon From Waterlogged Peatland Under Warming

Advanced Science, EarlyView.
This study conducts a five‐year in situ warming experiment in high‐altitude peatlands to examine dissolved organic carbon (DOC) release. The study shows that warming promotes the release of plant‐derived modern DOC in drained peatlands, but amplifies aquatic export of century‐old DOC from waterlogged peatlands via Fe‐mediated DOC mobilization—a ...
Guohua Dai, Zhiying Yang, Zongguang Liu, Wanjia Hu, Lixiao Ma, Enze Kang, Wanqing Luo, Yunpeng Zhao, Chengzhu Liu, Juan Jia, Ting Liu, Chen He, Quan Shi, Jianliang Liu, Yongheng Gao, Huai Chen, Hailong Zhang, Meixun Zhao, Xiaojuan Feng   +18 more
wiley   +1 more source

Government performance accountability: The role of IT, internal control, performance-based budgeting, and organizational commitment

Jurnal Akuntansi dan Auditing Indonesia
This quantitative study analyzes the effect of utilizing information technology, government internal control system, and performance-based budgeting on government agency performance accountability with organizational commitment as moderating variable ...
Ayu Septiana Putri
doaj   +1 more source

Ethical Precision in Nanoscale Brain Interfacing

Advanced Science, EarlyView.
As brain interfaces approach the nanoscale, precision no longer only measures—it knows, predicts, and potentially reshapes the mind. This work argues that traditional ethics fails under such conditions and proposes a shift toward continuous, operation‐based governance using the recovery–discovery framework to track, constrain, and responsibly steer ...
Guilherme Wood
wiley   +1 more source

The Development of Positive Budgetary Theory within the UK Hotel Industry [PDF]

Previous applied empirical research is limited. This research builds a bridge between management accounting 'normative theory' and current practice, through the development of 'positive budgetary theory'.
Jones, Tracy A
core  

Performance Budgeting [PDF]

This paper reviews the role of accounting in budget system reform from the perspective of emerging economies who wish to adopt the OECD''s performance budgeting reforms.
Jack Diamond
core   +2 more sources

Sustainable Materials Design With Multi‐Modal Artificial Intelligence

Advanced Science, EarlyView.
Critical mineral scarcity, high embodied carbon, and persistent pollution from materials processing intensify the need for sustainable materials design. This review frames the problem as multi‐objective optimization under heterogeneous, high‐dimensional evidence and highlights multi‐modal AI as an enabling pathway.
Tianyi Xu, Tianshuo Wei, Yan Ge, Bo Peng, Yue Li, Maolin Wang, Peng Wen, Chao Yang, Ye Wei   +8 more
wiley   +1 more source

Efficient Screening of Organic Singlet Fission Molecules Using Graph Neural Networks

Advanced Science, EarlyView.
A high‐throughput screening framework based on graph neural networks (GNNs) and multi‐level validation facilitates the identification of singlet fission (SF) candidates. By efficiently predicting excitation energies across 20 million molecules, and integrating TDDFT calculations, synthetic accessibility assessments, and GW+BSE calculations, this ...
Li Fu, Longfei Lv, Fan Zhang, Si Zhou, Weiwei Gao, Jijun Zhao   +5 more
wiley   +1 more source

Transferable Deep Reinforcement Learning With Edge‐Contour‐Depth Fusion for Autonomous Wireless Capsule Endoscopy Navigation

Advanced Science, EarlyView.
This study presents an anatomical landmark‐guided DRL framework for autonomous wireless capsule endoscopy navigation. Using a lightweight edge‐contour‐depth fusion module, it achieves over 97% coverage across diverse gastric anatomies. To ensure reliability, a two‐stage sim‐to‐real pipeline with an adaptive dynamic programming controller mitigates ...
Haoxuan Wu, Haitao Gao, Qingyang Liu, Sishen Yuan, Haiyang Fang, Mingwu Su, Baijia Liang, Yongzun Yang, Long Bai, Wenzhen Dong, Dihong Xie, Shijian Su, Jiewen Lai, Shing Shin Cheng, Zhen Li, Xiuli Zuo, Hongliang Ren   +16 more
wiley   +1 more source