Compilation Stage Research Articles

Analyzing the Background and Problem Statement of Ph.D. Theses Written by Arabs in Selected Malaysian Universities

The background and problem statement to the study is the first part of the research and so, gives the reader a first impression. The background should explain the meaning of the concepts/variables; pay particular attention to the dependent variable; state its importance; and then link or relate it to the independent variables with appropriate references; but proceeding from general to specifics, It is what gives the reader the impression that the researcher has a good understanding of the research topic; and of course, the subject matter. This study aims to perform a genre analysis on the apparent structural linguistics and grammatical patterns of 30 PhD theses’ introductions and problem statements written by Arabic scholars in English, focusing primarily on the language structure and macro-level move analysis of the selected theses. This study used an updated CARS framework (Swales, 1990) for the move analysis which comprises three primary moves as the theoretical frame. There are three stages to this study. Stage 1 entails the data collection which is important to gain entry to the particular settings in the articles. The 30 PhD theses were accessed from various university library databases; their copies were later compiled in computer-readable form. Stage 2 entails the corpus compilation stage where the theses were edited and saved as a raw corpus to manually tag the moves and search the structural linguistics prior to conducting the search process. The final stage entails the genre analysis which consists of the move analysis and structural analysis. The main findings revealed that the problem statements and introductions of the descriptive theses are made up of two mandatory moves (Move 1: Situating the Research and Move 2: Presenting the Research) and three elective moves. Meanwhile, the informative theses comprise three mandatory moves (Move 1: Situating the Research, Move 2: Presenting the Research, and Move 3: Describing the Problem) along with two elective moves. The findings revealed differences between the descriptive and informative theses, whereby more phrasal lexical bundles exist compared to clausal ones. This study hence suggests the development of a viable pedagogical template to be integrated into the syllabus, which would serve as a coping strategy for students in responding to the rigorous demands of academic writing.

A type system for formal verification of cyber-physical systems C/C++ software

The subject: This study focuses on improving the quality of Cyber-Physical System (CPS) software by eliminating incorrect usage of units of measurement and orientation in C/C++ programs. Incorrect usage often leads to critical errors that conventional systems cannot effectively prevent. Manual examination of code using dimensional and orientation analysis can detect these errors in physical equations, but these methods become impractical when dealing with complex physical computations. Objectives: As suggested by Siano, the proposed approach uses physical quantities and prefixes defined by the International System of Units and orientation operations on physical objects. The elaborated system incorporates dimensional and orientation analysis and metaprogramming techniques. The methods used are dimensional & orientational analysis and metaprogramming. The following results were obtained: ensuring consistency of the units, incorporating orientation operations into the programming model for accurately handling physical object rotations and alignments, and using Siano’s work to precisely manipulate object orientation, thereby reducing the likelihood of orientation-related errors. Checking physical dimensions and orientations during the compilation stage identifies potential software defects before code execution, thereby reducing debugging time and lowering the cost of addressing issues later in development. The elaborated system represents a crucial step towards safer and more dependable Cyber-Physical System applications. This approach allows us to identify approximately 90% of incorrect usage of program variables; additionally, it detects over 50% of erroneous operations during compilation and execution of large-scale programs in real-world conditions. Conclusions. Scientific novelty: it proposed and developed a specialized C++-type library for formal compile-time software verification of Cyber-Physical Systems software. The proposed C++-type library leverages dimensional and orientational analysis to enhance software quality, reliability, and real-time formal verification. Although the proposed method for formal verification is not tailor-made for cyber-physical objects and systems, given its primary focus on software-level concerns, it does exhibit adaptability for verifying general-purpose software that incorporates various physical parameters. This versatility extends to diverse domains such as educational, gaming, and simulation software.

Analisis Optimasi Penjadwalan dengan Metode Precedence Diagram Method pada Proyek Konstruksi Pembangunan Rumah Sakit Regina Maris Medan

Good project management in the process of implementing private residential buildings, private buildings, and infrastructure buildings intended for the public interest, is one of the factors for the progress of a country. The study focused on the construction of the Regina Maris hospital in Medan, which is one of the developments in the complex category. The purpose of this study is to provide the results of an analysis of the development in order to achieve goals or targets that can provide efficient use of time, cost and quality which are considered to be the main supporting factors in a development.The research was carried out with three main activity stages, namely the identification stage, the data compilation stage and problem analysis and the use of the Precedence Diagram Method (PDM) method to analyze the optimization of work implementation schedules. The identification stage was carried out in the study area, beginning with observing the condition of the construction implementation, and deepening the identification of environmental conditions or internal/external factors that could hinder work. The results of the identification stage, accompanied by identification of problems and factors that can hinder work, are then used as initial data from the preparation stage of optimizing work implementation schedules using the Precedence Diagram Method

The Early Qing Compilation of the Ming History in Manchu: The Contexts, Contents, and Significance of the Ming gurun i suduri

Abstract The Qing court produced an extensive history of the Ming empire in the Manchu language, which has survived in manuscript form in the Palace Museum under the title Ming gurun i suduri (History of the Ming State). Based on a close reading of this manuscript and scrutiny of related archival documents, this article elaborates on three observations. First, the Ming gurun i suduri resulted from the earliest stage (1645–1669) of the Qing compilation of the Ming history. With a primary focus on producing a chronicle in Manchu, it exemplifies the mid-seventeenth-century development of Inner Asian historiography. Second, it recounts Ming history by juxtaposing and connecting translated extracts from the Ming shilu 明實錄 (Ming Veritable Records) whenever it exists. This approach that combines compiling and translating, in effect, offers a reassessment of key political events and figures. Third, in light of the Ming gurun i suduri thus contextualized, the 1739 Ming shi 明史 (Ming History) is best seen as a product of a century-long history of negotiation (1645–1739) during which the ideological agenda and intellectual achievements of the early Qing court gradually sank into oblivion.

조선 초 사방경계의 분석과 공간적 재현

The purpose of this study is to analyze the text of the sabang-gyeonggye (四方境界), and to reveal the meaning of the sabang-gyeonggye through spatial representation. The earliest recorded sabang-gyeonggye of gun-hyeon (郡縣) are found in Gyeongsang-do Jiriji (慶尙道地理誌). Afterward, the sabang-gyeonggye were arranged for all gun-hyeon in the country in Sejong Sillok Jiriji (世宗實錄地理志). In the early Joseon Dynasty, in the describing method of the sabang-gyeonggye of two Jiriji, the section from administrative centers (邑治) to the adjacent gun-hyeon was recorded as the direction and distance to express the facet properties of the gun-hyeon. To clarify the meaning of the sabang-gyeonggye, each section of the sabang-gyeonggye of Sejong Sillok Jiriji was represented spatially. As a result, sabang-gyeonggye’s meaning is first, describing the geometrical shape as a face of the gun-hyeon in text, second, describing the relationship with neighboring gun-hyeons, and third, describing the network between administrative centers as points and lines. However, it was pointed out that although the sabang-gyeonggye has inherent characteristics of the transportation route, it is difficult to confirm that the sabang-gyeonggye refers to the transportation route between regions during the compilation stage of Sejong Sillok Jiriji.

Towards a specialised digital monolingual Igbo dictionary on crop cultivation

The monolingual dictionary as an essential language compendium preserved culture specific ideas. In a technologically driven society where visual platform enhanced comprehension, monolingual dictionary presents careful and detailed information on the usage patterns of a given language. This promotes longevity of historic peculiarities for generational connect. Yet, there is a dearth of such dictionaries in the Igbo language. Therefore, this study sets to explore an e- monolingual dictionary model for the Igbo language on crop cultivation. Data were primarily sourced from field work whereas published literature and internet materials comprised the secondary sources of information. While the Function Theory of Lexicography was adopted for the pre-data compilation and presentation, the lexiquepro was used for the post compilation stage of the dictionary. This model avails researchers and learners the opportunity to globally access appropriate lexemes within the Igbo crop cultivation domain. Furthermore, Igbo children (at home and in diaspora) would have been provided with a visual platform to acquaint with specialised traditional Igbo farming practices, values and systems. Consequently, the longevity of the use of Igbo terms associated with traditional farming practices is revitalised among the younger ones. This study suggested that such platforms be provided for other areas of Igbo cultural practices such as pottery, health, blacksmithing, and performances to aid Translators, Terminologists and text writers appropriately convey their messages as well.

7. A Parable Style of the Holy Quran: A Researchomatic Review

One of the most distinguishing characteristics of Islam is the fact that the Holy Qur’an, has existed unaltered in its entirety for over fourteen hundred years. some people find this fact hard to believe and several have tried to prove the contrary. However, a close examination of the Qur’an and the process through which it has been preserved clearly shows that the claim about the Qur’an’s authenticity is correct beyond doubt. The Holy Quran refers to the oral revelation of the kalamullah to prophet Muhammad and its subsequent written compilation into a manuscript. The revelation of the Quran began, when the angel Jibrīl appeared to Muhammad in the cave of Hira near Mecca, reciting to him the first verses of Sura al-`Alaq. first stage of compilation of Quran occurred during the life of the Prophet Muhammad. In this stage, the arrangement and order of the chapters and verses were specified by the Prophet Muhammad and the text was written down. However, at this stage, the Qur’an was not compiled into a single book, The Quran as it is known in the present days, was second time compiled into a book format during the caliphate of Abu Bakr. He asked Zayd Bin Thabit (RAA) to chair the commission that was formed to compile the Qur’an. Once the whole text of Quran was collected and compiled by the commission carefully. A serious issue related to the recitation of the Qur’an surfaced during the era of the third Caliph Uthman. Caliph Uthman ordered a commission That was again chaired by Zaid ibn Thabit to prepare a written text according to the pronunciation of the natives of Hejaz. The commission prepared the text accordingly and then several copies were made and sent to different parts of the Islamic state. Due to the work of Abu Bakr and Uthman, the holy Quran became the safest book. It was remembered by millions of people and millions of copies of the Quran have been made but there is not a difference of a single word in any Quran

CU.POKer: Placing DNNs on WSE With Optimal Kernel Sizing and Efficient Protocol Optimization

The tremendous growth in deep learning (DL) applications has created an exponential demand for computing power, which leads to the rise of AI-specific hardware. Targeted toward accelerating computation-intensive DL applications, AI hardware, including but not limited to GPGPU, TPU, ASICs, etc., have been adopted ubiquitously. As a result, domain-specific CAD tools play more and more important roles and have been deeply involved in both the design and compilation stages of modern AI hardware. Recently, ISPD 2020 contest introduced a special challenge targeting at the physical mapping of neural network workloads onto the largest commercial DL accelerator, CS-1 wafer-scale engine (WSE). In this article, we proposed CU.POKer, a high-performance engine fully customized for WSE’s deep neural network workload placement challenge. A provably optimal placeable kernel candidate searching scheme and a data-flow-aware placement tool are developed accordingly to ensure the state-of-the-art (SOTA) quality on the real industrial benchmarks. Experimental results on ISPD 2020 contest evaluation suites demonstrated the superiority of our proposed framework over not only the SOTA placer but also the conventional heuristics used in general floorplanning.

Corpus of American Commencement Speeches (CACS) in the Context of Cognitive Linguistics: Text Selection Criteria and Compilation Stages

Corpus of American Commencement Speeches (CACS) in the Context of Cognitive Linguistics: Text Selection Criteria and Compilation Stages

Evaluation of the Performance of world Countries' Health Systems in the Face of Covid-19 in Respect of Vaccination Role

Evaluation of the Performance of world Countries' Health Systems in the Face of Covid-19 in Respect of Vaccination Role

АНАЛІЗ ІНСТРУМЕНТІВ МЕТАПРОГРАМУВАННЯ В МОВАХ ПРОГРАМУВАННЯ ЗАГАЛЬНОГО ПРИЗНАЧЕННЯ

Modern methods of metaprogramming used in general-purpose languages are considered and analyzed. The metaprogramming approach is used for many scenarios of working with program code, but one of them is source code generation. Each programming language includes a unique set of tools for solving metaprogramming tasks. One of the methods of metaprogramming is the construction of annotation processors, however, they do not define the specifics of code generation. Another method is writing compiler plugins, which is possible in programming languages like Kotlin. The plugin interface can provide access to many stages of program compilation, but their disadvantage is the increased complexity of programs, which significantly affects the speed of development and the performance of the resulting software. Technologies such as KotlinPoet and JavaPoet allow generating the text of source programs with partial type safety at the level of statements. The disadvantage of such technologies is the significant difference between the code of the program that performs the generation and the original generated code, which increases the complexity of working with this tool and the overall cognitive load. In contrast to them, it is possible to use strings with an interpolation mechanism that provides declarativeness, but at the cost of type validation. Programming languages such as MetaOCaml and Scala implement mechanisms of metaprogramming and multi-stage programming, in particular, at the syntax level using quoting and splicing constructions and mechanisms of inlining and macros. Macros are also present in the C and C++ languages, they allow preprocessor directives to perform pre-transformation of the code before the main stage of compilation. The correct combination of metaprogramming elements will allow creating a universal approach to the use of a declarative metaprogramming functionality, which will provide a powerful toolkit for scaling the amount of generated code and increase the quality of the final software product.

Методология составления цифрового словаря омографичных имен собственных и апеллятивов (на материале словарей LPD, EPD, OED)

The article describes the main approaches in compiling a projective electronic dictionary of proper names homographic with common nouns. The authors have found that the existing dictionaries of English proper names often give a general idea of onyms, their semantic, grammatical and etymological characteristics rather than a detailed description of the features of their pronunciation. In addition, homonymic groups of words that include a proper name are not mentioned in such dictionaries at all. Currently, there is no single onomasticon with representation of the entire range of phonetic variation and variability of lexical units. Thus, a dictionary of homographic proper names and common nouns, which is currently being compiled, will fill in some gaps in the system of lexicographic works. The research object is proper names that make up graphic homogroups with appellatives (about 200 groups) with a focus on their pronunciation determined by their semantics and grammatical features, as well as all possible phonetic variants of homographic proper names and appellatives registered in modern English pronouncing dictionaries - English Pronouncing Dictionary by D. Jones (EPD, 1-18 editions, 1917-2011) and Longman Pronunciation Dictionary by J. Wells (LPD, 1-3 editions, 19902008). The main aim is to develop the principles of compiling a digital dictionary of homographic proper names and common nouns. Using the resources of Oxford English Dictionary (OED), it is possible to create a more complete (combined) dictionary with indication of semantics and registration of all existing pronunciation variants of the entries. The article describes the initial stage of dictionary compilation and discusses the microstructure of lemmata for the letter “A” (9 graphic homogroups). The comparative lexicographic analysis carried out by the method of continuous sampling in EPD and LPD revealed inconsistency and insufficiency in the registration of both proper names and their meanings, as well as their British, American and some social pronunciation variants. The authors compiled a list of differences, regarding pronunciation, phonetic variants order, and semantics indication; checked the obtained information, using the OED online dictionary; then summarized and complemented the data from all three dictionaries and presented them in the entries (lemmata). The conducted linguistic research and the dictionary project are relevant for studying the problem of the English language variability. In the theoretical aspect it provides new data on the dynamics of the English language development, clarifies the dependence of the word pronunciation on its semantics, and the mechanisms of meaning conveying. In practical terms, the study provides a wide range of English language users with systematized data on the semantic and phonetic features of homographs. Their systematized layout is important for their correct usage in oral speech as wells as for the compilation of manuals, various dictionaries and reference books focused on the correct usage of English homonyms. The authors declare no conflicts of interests.

Criticism of Theism in the Sravakabhumi of the Yogacarabhumi

According to some Indian theists, Isvara or Brahman is the absolute and the creator of the world, an idea that was criticized by Buddhists from the earliest times. This paper considers how Buddhists, particularly the Yogacara school, refute the existence of God as a creator in connection with practice. It seems that all Buddhist sects prove that no universal creator exists, using logical arguments against non-Buddhists. Previous studies have elucidated the proof of the non-existence of Isvara in the Savitarkasavicaradibhumi section of the Yogacarabhumi, the main Yogacara text. However, little attention has been paid to another section, the Sravakabhumi, in which a yoga practitioner uses logical reasoning (anumana) to deal with the denial of Isvara in the course of his or her practice of impermanence (anitya). The Sravakabhumi, probably completed at the earliest stage of compilation of the Yogacarabhumi, describes the practice that could lead to liberation according to the teaching of the Sravakayana. I demonstrate that the Sravakabhumi treats the denial of Isvara as a part of practice, not just as an intellectual exercise aimed at refuting non-Buddhists, and shows the place of discussion of this topic in Buddhist practice.

نقد کتاب The topkapi scroll-Geometry and ornament in Islamic architecture (هندسه و تزیین در معماری اسلامی - طومار توپکاپی)

A Study of Geometry in Islamic Architecture by Professor Golroo Najibaaghlou is a valuable work in the field of Islamic architecture. This book has a detailed preface, a brief introduction, and five main sections. As it is known from the introduction of the book, this book was originally written for a non-Iranian audience. The first purpose of writing this book is to try to moderate public belief about geometry and the stages of compilation and discussion in Islamic architecture. Another purpose is to correct the negative view of the geometric documentation of Islamic architecture in the West, because such a view has created a kind of reluctance to equate the works of Islamic architecture with the great works of classical Western architecture. In addition, Najibaaghlou wants to reject and respond to Western criticism that reduces Islamic architecture to the level of an unedited work. In the final chapter of the book, Najibaaghlou looks at the compiled documents of Islamic architecture from a Western perspective and highlights some of the missed points of geometric sciences, including clarifying conceptualization, recording, and transferring architectural design in the Islamic world.

Species traits influence the process of biodiversity inventorying: a case study using the British butterfly database

Abstract The description of how biological information is compiled over time is essential to detect temporal biases in biodiversity data that could directly influence the utility, comparability, and reliability of ecological and biogeographical studies. We explore trends in species recording over time using one of the most spatially and temporally comprehensive country‐level databases for any group of insects in the world – the database of butterfly occurrences from Great Britain. Firstly, we used two crucial milestones (the year in which the taxonomic inventory is complete, i.e., when the last species was recorded, the year in which all species are recorded together for the first time) to delimit three main phases in the process of biodiversity recording (taxonomic, faunistic and exhaustive phases). Secondly, we aimed to quantify how far species features (attractiveness and detectability) influence the process of recording through time. During the first stage of biodiversity compilation, when the main aim is to complete the taxonomic inventory (taxonomic period), entomologists tend to record attractive species more frequently. However, once the inventory is complete, particularly in the period during which more spatially and temporally comprehensive information about species distribution is amassed (the exhaustive period), the recording pattern clearly changes to more detectable species. Common, highly detectable species are undersampled in the first phase of biodiversity data compilation and oversampled in the final stages. Awareness of such temporal patterns in recording is necessary in order to correctly interpret and address bias in insect biodiversity trends.

Imitation model of heat flows distribution in building heating control system

Implementation of automatic heating control systems allows us to reduce heat consumption by 10% in residential areas and 40% in office and educational buildings. Currently, there are heating control systems, however, they are applied only to a single-level two-pipe heating system. Development of an imitation model of heat flows redistribution is necessary to synthesize the system of interconnected dynamic heating control of a building. Unlike existing solutions, this research work considers the problem of unbalanced heat flow in a multi-level hierarchical heating system. Calculation of convective heat transfer in the room assumes that the air temperature at any given time is the same throughout the entire room. When we determine heat transfer through walling, it is assumed that the walling or its part has the same temperature of the planes perpendicular to the direction of air flow. In this case, the heat transfer process is described by a one-dimensional heat transfer equation. The developed model of heating control systems allows us to connect the automatic control modules, change control algorithms at the compilation stage and in the system state during the simulation process. In comparison with possible analogue models based on AnyLogic or ANSYS modeling systems, the presented model is the model of controlled object. It is easily combined with models of automatic control units and considers the problem of imbalance of heat flows. An example of the functional scheme of the local temperature control system around one battery is considered. Implementation of developed imitation model makes it possible to ensure a new level of quality control of technological processes of production and consumption of power energy resources by using modern information technologies and synthesizing a system of interconnected dynamic heating control. Possibilities of such modeling are focused on development of the uninterrupted and high-quality heat supply system, maintaining energy-efficient operating modes, as well as actual economic effect. The model under consideration allows us to simulate redistribution of heat flows in different operating modes of the heating system.

Система пошуку медіаконтенту у месенджері Telegram

An autonomous Telegram bot aimed at searching for media content (movies, cartoons and TV series) displaying video titles, categories, main tags, description, cast, ratings, links to third-party resources and a list of similar content is developed. This Telegram-bot has a special interface for the administrator with usage statistics and the ability to send messages. It was decided to use the WebStorm development environment to implement the chatbot. The TypeScript language on the NodeJS platform was chosen as the programming language, because it is compatible with JavaScript and is compiled in it. After the compilation, the program on TypeScript can be run in any modern browser or used in conjunction with the server platform. TypeScript differs from the JavaScript language by its ability to explicitly statically define types, support the use of full-fledged classes and support the connection of modules, which is designed to increase the speed of development, facilitate readability, refactoring and reuse of the code, help to debug at the development and compilation stage, and possibly speed up program execution. The Telegram bot was created and configured to implement the client part. This feature is implemented inside the messenger itself. To speed up the development and simplify the interaction with Telegram, a modern framework for NodeJS – Telegraph – was used. Cloud Firestore was used as a database. It is a flexible, scalable cloud-based NoSQL database from Firebase and Google CloudPlatform for the Internet, mobile platforms and server applications. Cloud Firestore database supports flexible, hierarchical data structures, stores data in documents which, in their turn, are stored in collections. Documents can have attachments, objects and subcollections.

КОНТРАСТИВНЫЙ АВТОРСКИЙ СЛОВАРЬ КАК ЭКСПЕРИМЕНТАЛЬНАЯ ЛЕКСИКОГРАФИЧЕСКАЯ ФОРМА

At the turn of the 21st century, a new trend appeared in lexicographic practice. It was named contrastive lexicography. Contrastive dictionaries proved useful first of all as necessary reference books in learning and teaching foreign languages, and translating. In another domain, folklore lexicography, contrastive dictionaries became dictionary projects of linguafolklorists from Kursk, Russia. The method of comparative description tested on the folk material was applied to the literary text. This led to the idea of creating an author’s contrastive dictionary. The poetry by Fyodor Tyutchev and Afanasy Fet was chosen as the material of the tentative dictionary. The article describes the stages of the dictionary compilation and its original micro- and macro-structure. An essential macrostructural issue of the dictionary is the choice of words and the order of entries. It is accentuated that the topical, not alphabetic, structure of the dictionary enables to reveal the consistency and the inner hierarchy of single fragments of the poetic world picture and helps to identify their place in the poets’ idiolects. The authors of the dictionary employed the cluster approach. The cluster is understood as a group words which belong to different parts of speech and are linked semantically, functionally and derivationally. The dictionary comprises eight clusters which represent three massive fragments: World of Nature, World of Human and World’s Characteristics. Special attention is paid to dictionary entries of a double unit type. If an entry contains no comparative part, the unit turns into a left- or right-sided “lacuna” type entry. For poetic language description, the authors of the dictionary used the parameter structure of a dictionary entry; this structure comprises compulsory and optional components. The syntagmatic zone of a dictionary entry, which reflects all textual word links within the poetic line and the neighboring lines, was thoroughly analyzed. The research potential of an author’s contrastive dictionary is illustrated by several examples. It is noted that this dictionary is experimental and there are prospects for contrastive dictionaries of different genres, in line with the trends of modern author’s lexicography. Contrastive dictionaries are concluded to be of use in studying the author’s idiolect and in revealing the compared writers’ language uniqueness.

Selection and design environments for DSS using the assembly programming paradigm

The paper considers the main tool design environments of the ES and DSS (DSS Project Expert) and (DSS «Выбор») presented on the market and taking into account the typical specifications of modern computer systems, the RAD Studio 10 programming environment was chosen as the development environment for the DSS and Microsoft (Visual Studio), C# programming language for organizing work and modules that implement methods and models. The article analyzes the main approaches to choosing strategies for investors in the DSS during the procedure for evaluating investment projects in the field of digitalization of enterprises, taking into account multi-factorism, the project is implemented in C #. When choosing the C # programming language for this module, two main tasks were set - the speed of development and the ability to learn about errors even at the program compilation stage.

The budgeting processes of Czech companies: the role of the ownership structure and foreign capital

Research background: The study investigates the initial phase of budgeting process conducted in corporations. The basic concept correlates with findings in scientific literature that describe budgeting as an inefficient tool, burdened by considerable regulation in the preparation and compilation stages. As a consequence, the majority of academics and practitioners have concluded that producing a budget is merely a formality that minimizes wrinkles on the faces of their initiators, while reaping debatable benefits for managerial control.
 Purpose of the article: This paper compares data from the literature with the actual budgetary practices of companies operating in the Czech Republic. The attention was paid to the detailed aspects of the budgeting process, factors affecting the time it takes to prepare a budget, and the impact of ownership structure, especially the role of foreign ownership and foreign capital, on the level of decentralization in the budgeting process.
 Methods: The authors examined these topics through a questionnaire completed by 136 respondents, primarily industrial companies based in the country. The subsequent hypotheses were assessed via application of the Z-test.
 Findings & Value added: The results presented show that the budgeting practices of the Czech firms are not only influenced by traditional factors (e.g. the size of the company and its given economic sector), but also certain other aspects. Essential facets comprise the ownership structure and the share of foreign capital involved, the latter affecting the extent of autonomy of the business as to the budgetary process. This submitted paper can extend the current theory with new findings on the specific nature of budgeting in post-socialist countries with an open economy and the significant influx of foreign capital.