Results 71 to 80 of about 8,403,038 (296)

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  

Organic Materials of Tomorrow: Horizons of Artificial Intelligence

open access: yesAdvanced Materials, EarlyView.
This review examines machine learning techniques accelerating the discovery of organic semiconductors by linking molecular structure to properties. Key methods include graph neural networks, generative models, and active learning. Applications to organic photovoltaics demonstrate practical impact.
Harold Mena   +3 more
wiley   +1 more source

ANGGARAN BERBASIS KINERJA, SUMBER DAYA MANUSIA, DAN KUALITAS ANGGARAN SKPD (Suatu Pengujian Struktural)

open access: yesRiset Akuntansi dan Keuangan Indonesia, 2017
The aims of this study are to examine and analyze the effect of implementation of performance based budgeting, and quality of human resources to regional work unit’s (SKPD) budget qualities.
Devie Octariani   +2 more
doaj   +1 more source

A Geometrically Transient Platform for Bioelectronic Implants

open access: yesAdvanced Materials, EarlyView.
Minimally invasive bioelectronic implants often compromise performance for smaller sizes. To resolve this optimization dilemma, a wireless bioelectronic implant with a transient geometry is introduced (MiFi). The origami‐inspired device miniaturizes up to sixfold for syringe insertion and autonomously unfolds post‐implantation.
Selin Olenik   +13 more
wiley   +1 more source

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

open access: yes
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   +3 more sources

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

open access: yesInternational 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   +2 more
openaire   +1 more source

Soft Skins With Reversible Thickness Morphing: Materials, Mechanisms, and Applications

open access: yesAdvanced 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

The Correlation of Budgeting, Decentralization and Work Motivation on the Performance of Local Government Organizations in East Java Province, Indonesia

open access: yesFinance, Accounting and Business Analysis, 2023
Purpose: This study aims to investigate the influence of budgeting, decentralization, and work motivation on the performance of regional government agencies in East Java Province, Indonesia.
Ninik Srijani, Siti Aisyah
doaj  

Entrepreneurial Budgeting in the Iranian Government Budget: Obstacles and Solutions [PDF]

open access: yesمدیریت 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   +1 more
doaj   +1 more source

Performance Budgeting in the Netherlands

open access: yes, 2019
This chapter provides an overview of the development of Performance Budgeting in the Netherlands, both at the level of central government and at the level of municipalities. In central government, there has been a development toward Accountable Budgeting, addressing three ‘what’-questions: what does the minister want to achieve?, what will the minister
Budding, G.   +2 more
openaire   +2 more sources

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