Results 51 to 60 of about 14,917 (306)

The Interaction of western budgeting and Solomon Islands culture: A case of the budgeting process of the Church of Melanesia [PDF]

open access: yes, 2011
Accounting is said to be a product of its environment, with culture being one of the powerful factors shaping the accounting system within each context. An accounting system is therefore a reflection of the society in which it is being practised.
Hauriasi, Abraham
core  

Mimicking Silent Synapse Recruitment: A SiOx/Cu‐Pancake Memristive Device For Analog Neuromorphic Computing

open access: yesAdvanced Functional Materials, EarlyView.
Electroforming‐free TiN/SiOx/Cu/SiOx/TiN memristive devices exploit pancake‐like Cu nanoparticles embedded in a SiOx double layer to create a heterogeneous Schottky‐barrier landscape. Under bias, oxygen‐vacancy redistribution progressively lowers local barriers and recruits initially inactive Cu‐PC pathways into a parallel conduction ensemble, enabling
Rouven Lamprecht   +10 more
wiley   +1 more source

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

open access: yesAdvanced 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   +11 more
wiley   +1 more source

Best Practice in Performance Budgeting [PDF]

open access: yes
This paper seeks to identify the best practice principles for performance budgeting. It describes and analyses the principle mechanisms by which performance budgeting systems attempt to link results and resources.
Marc Robinson
core   +1 more source

Simultaneous Enhancement of Performance and Stability in Dual‐Gate a‐IGZO Thin‐Film Transistors via Single‐Step Laser Annealing for Capacitor‐Less DRAM

open access: yesAdvanced Functional Materials, EarlyView.
A single‐step laser annealing strategy is presented for dual‐gate a‐IGZO TFTs. The steep thermal gradient induces graded oxygen doping in the channel and simultaneous WOx removal at the contacts, enabling concurrent interface and contact engineering.
Sihyeon Kwon   +9 more
wiley   +1 more source

Performance budgeting: selected international experiences and some lessons for Slovenia [PDF]

open access: yes
The paper’s main purpose is to briefly discuss the concept of performance budgeting and challenges encountered by different (OECD) countries when seeking to implement performance budgeting, which might offer some helpful guidelines for Slovenia.
Seljak, Janko, Aristovnik, Aleksander
core   +1 more source

STRATEGIC PLANNING AS A NECESSARY PREREQUISITE TO SUCCESSFUL PROGRAM BUDGETING IN GEORGIA

open access: yesВісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2016
This article gives answers to following important questions: What are the main tasks and aims of strategic planning and program budgeting in the context of managing the public finances?
D. Oboladze
doaj   +1 more source

Rapid Fabrication of Self‐Propelled and Steerable Magnetic Microcatheters for Precision Medicine

open access: yesAdvanced Materials, EarlyView.
A rapid Joule heating fabrication method for the production of self‐propelling, adaptive microcatheters, with tunable stiffness and integrated microfluidic channels is presented. Demonstrated through three microrobotic designs, including a steerable guiding catheter, an untethered wave‐crawling TubeBot, and a distal‐end propelled microcatheter, it was ...
Zhi Chen   +5 more
wiley   +1 more source

Diagnosing performance management and performance budgeting systems: A case study of the U.S. Navy [PDF]

open access: yes
We present here a case study of an organization within the U.S. Navy that created a new organizational construct and performance management system. We explore the issues faced by naval leaders as they attempt to use their performance information to make ...
Webb, Natalie J, Candreva, Philip J
core   +1 more source

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