Around the same time as the emergence of agile methods as a formalized concept, the management accounting literature introduced the concept of Beyond Budgeting as a performance management model for changing business environments. Both concepts share many similarities with both having a distinctly agile or adaptive perspective. The Beyond Budgeting model promises to enable companies to keep pace...

The principles of Good University Governance (GUG) need to be developed in all academic activities and university management. most important part management affect performance is the budgeting. This study aims are 1) review implementation Gorontalo State budgeting 2) identify conflicts occurred preparation budget. research conducted by descriptive qualitative method. data collected (1) in-depth...

Benford’s law predicts the frequency of the first digit of numbers met in a wide range of naturally occurring phenomena. In data sets, following Benford’s law, numbers are started with a small leading digit more often than those with a large leading digit. This law can be used as a tool for detecting fraud and abnormally in the number sets and any fabricated number sets. This can be used as an ...

The past two decades have witnessed a growing interest for performance management and budgeting reforms in response to louder public demands for government accountability in industrial countries. These reforms are intended to transform public budgeting systems from inputs control to an output and/or outcome focus in the interest of improving operational efficiency and promoting results-oriented...

introduction: brain computer interface (bci) systems based on movement imagination (mi) are widely used in recent decades. separate feature extraction methods are employed in the mi data sets and classified in virtual reality (vr) environments for real-time applications. methods: this study applied wide variety of features on the recorded data using linear discriminant analysis (lda) classifier...

this work aims to extract the mineralogical constituents of the lahroud hyperion scene situated in the nw of iran. like the other push-broom sensors, hyperion images suffer from spectral distortions, namely the smile effect. the corresponding spectral curvature is defined as an across-track wavelength shift from the nominal central wavelength, and alters the pixel spectra. the common “column me...

The aim of this study is to examine the effect Participative Budgeting on Budgetary Slack with Organizational Politics as a moderating variable in public sector; Performance Based Budgeting. This examines data using causal model Partial Least Square (PLS) statistical analysis tools. used are primary from all Regional Apparatus Organizations (OPD) Banyuwangi Regency involved local government bud...

This study examines how budgeting and funding affect service delivery in medical education in Nigeria using College of Medicine of the University of Lagos (CMUL) as the case study. Predicated on the human capital theory and the Resilience and Youth Development Module (RYDM) model, it employed the output-oriented Data Envelopment Analysis (DEA) as the main technique of analysis for measuring eff...