Results 91 to 100 of about 14,917 (306)
Rhetoric and the fate of budgeting. [PDF]
This study focuses on the roles of rhetoric and of the various actors in institutionalisation and deinstitutionalisation attempts. Our paper jointly investigates the process whereby budgeting became institutionalised between 1930 and 1960 and the ...
Berland, Nicolas
core
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
Soft Skins With Reversible Thickness Morphing: Materials, Mechanisms, and Applications
Advanced Materials, EarlyView.Evolution of electronic skin (e‐skin) technologies toward adaptive, multifunctional soft skins. Phase I highlights early rigid and discrete sensory interfaces. Phase II shows the transition toward flexible, stretchable, and large‐area e‐skin. Phase III captures the emergence of computational e‐skin.
Oliver Ozioko +2 more
wiley +1 more source
Explaining Performance Measurement Utilization and Benefits: An Examination of Performance Measurement Practices in Local Governments [PDF]
, 2006 Performance measurement (PM) has been used in management, budgeting, and reporting to stakeholders. Although local governments' use of PM has grown considerably over the past two decades, little empirical evidence explains variation in usage and ...
Rogers, Martha Kinney
core
Measuring achievements: Can cohesion policy programmes effectively monitor their performance?
Investigaciones Regionales - Journal of Regional ResearchThe paper investigates the ability of Cohesion Policy programmes to define accurate policy outputs and to reliably monitor their own performance through accurate indicators.
Francesco Molica +2 more
doaj +1 more source
Advanced Materials Interfaces, EarlyView.A vacuum‐free, ambient‐spray Ni–Cu(–O)/Ag nanowire transparent‐heater platform is realized via conformal junction‐shell engineering and silica–hybrid overcoating, enabling robust high‐temperature heating together with GHz‐band far‐field EMI shielding and near‐field magnetic‐noise attenuation.
Ye Na Heo +4 more
wiley +1 more source
The advantage of using operational budgeting on governmental organization [PDF]
Management Science Letters, 2012 Budgeting plays an important role on increasing efficiency of organizations. It helps determine targets and possible future chaos a head of time. A good budgeting plan can create motivation among workers and managers.
Manouchehr Najafi, Ahmad Ahmadkhani
doaj
Yearbook of Swiss Administrative Sciences, 2012 Learning is the only sure way to achieve ongoing performance improvement. Budgeting and learning are fundamentally orthogonal processes. Budgeting stabilizes, which is a good thing in itself, and promotes economy, but it discourages understanding of ...
Ken Smith, Fred Thompson
doaj +1 more source
Advanced Materials Technologies, EarlyView.Hf–Zr–O‐based morphotropic phase boundary (MPB) thin films often suffer from limited endurance and poor uniformity due to intrinsic phase instability. This work proposes a nanolaminate architecture that spatially separates competing phases, stabilizes phase formation, and suppresses wake‐up‐induced degradation.
Hojung Jang, Hyunsang Hwang
wiley +1 more source
Performance Budgeting in Denmark [PDF]
This article describes the development and current content of the performance management system in the Danish central government. Since the 1980s, innovations have included results-based management, performance contracts, activity-based budgeting ...
Rikke Ginnerup +3 more
core +1 more source