Results 41 to 50 of about 7,450 (254)

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

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

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

DigiChrom: A Domain Ontology for Semantic Representation of Trivalent Chromium Platings and Its Large Language Model‐Based Alignment With Multiple Mid‐Level Ontologies

Advanced Engineering Materials, EarlyView.
Digitalizing electroplating requires both domain knowledge and interoperability. This work introduces PlatOn, a domain ontology for trivalent chromium plating and coating characterization, and a hybrid pipeline that aligns it to a mid‐level reference ontology by combining eight similarity metrics with language model reasoning. Expert‐validated mappings
Janik Harter, Elena Garcia Trelles, Christoph Schweizer, Thomas Seifert, Christoph Baumer, Mahmoud Elkady, Katja Feige, Daniel Grimme, Edgar Hoffmann, Andreas Waibel, Anke Walter   +10 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  

Uniform Amorphization of Crystalline Silicon Surfaces Enabled by Deep Ultraviolet Femtosecond Laser Pulses

Advanced Engineering Materials, EarlyView.
Deep‐UV (258 nm) femtosecond pulses enable uniform amorphous silicon writing on Si(100)/(111) with a six‐fold larger fluence amorphization window than NIR methods. Optimized fluence and overlap yield 20–45 nm uniform and continuous amorphous layers. Microscopy shows sharp interfaces, and real‐time reflectivity reveals nanosecond melt–resolidification ...
Wissal Benali, Magali Gregoire, Matys Guyard, Tatiana Itina, David Grojo, Pol Sopeña   +5 more
wiley   +1 more source

Implementing Performance-Based Budgeting in Republic of Moldova [PDF]

Risk in Contemporary Economy, 2016
This article includes a research on budgeting based performance, and proposes a system of performance indicators that assess the linkage between the policies and annual budget law, the compliance of global budgeting performance to European principles in ...
Maria Ciubotaru , Vasile Hincu
doaj  

Monolithic Oxidation Enables Ultrathin Vertically Graded Tantalum Oxide for Low‐Voltage, Low‐Variability Memristive Switching

Advanced Functional Materials, EarlyView.
Monolithic UV‐ozone oxidation of Ta forms an ultrathin Ta2O5/TaOx bilayer enabling resistive switching with a vertical defect gradient. A stoichiometric surface layer over an oxygen‐deficient sublayer promotes localized filament nucleation near the top interface, enabling low‐voltage operation, and reduced cycle‐to‐cycle variability.
Seunghoon Yang, Dong Hyun Lee, Conan Weiland, Won‐Il Lee, Kim Kisslinger, Mingzhao Liu, Aswin kumar Anbalagan, Xiao Tong, Soumyajit Mandal, Nikhil Tiwale, Houk Jang, Chang‐Yong Nam   +11 more
wiley   +1 more source

Performance-Based Budgeting Review from Local Government Budget: West Sumatra in 2017-2018

Journal of Governance and Public Policy, 2020
The purpose of this article is to analyze the impact of the implementation of Spending Review using Performance-Based Budgeting (PBB) on the APBD (Regional Budget Revenues and Expenditures) of West Sumatra province the year  2018.
Dyah Mutiarin, Aqil Teguh Fathani, Sakir Sakir, Muhammad Eko Atmojo   +3 more
doaj   +1 more source