Generalized Clifford Algebras as Algebras in Suitable Symmetric Linear Gr-Categories

By viewing Clifford algebras as algebras in some suitable symmetric Gr-categories, Albuquerque and Majid were able to give a new derivation of some well known results about Clifford algebras and to generalize them. Along the same line, Bulacu observed that Clifford algebras are weak Hopf algebras in the aforementioned categories and obtained other interesting properties. The aim of this paper is to study generalized Clifford algebras in a similar manner and extend the results of Albuquerque, Majid and Bulacu to the generalized setting. In particular, by taking full advantage of the gauge transformations in symmetric linear Gr-categories, we derive the decomposition theorem and provide categorical weak Hopf structures for generalized Clifford algebras in a conceptual and simpler manner

An Examination of the Relationships among Budget Emphasis, Budget Planning Models and Performance

[[abstract]]Purpose – This study aims to investigate the relationships among budget emphasis, budget planning models, and performance, to determine whether an emphasis on the budget has indirect effects on performance, in the presence of other budget planning characteristics as mediators. Design/methodology/approach – A questionnaire survey was conducted and structural equation modeling was used to test the proposed models among the constructs and related hypotheses. Findings – The results indicate that while budget planning models entirely mediate the influence of budget emphasis on the performance of management and the organization, they partially mediate the influence of budget emphasis on budget satisfaction. In addition, it is determined that differentiation strategies have a significantly positive influence on budget emphasis, budget planning models and performance. Originality/value – The results of this study provide a reference for organizations in the design of budgeting systems. During the design process, budget planning models should consider the degree of emphasis an organization places on the budget.[[incitationindex]]SSCI[[booktype]]紙