Results 101 to 110 of about 28,254,655 (291)

Fluorination: A strategy to tune the interactions of molecules and nanoscale systems with biological matter

open access: yesFEBS Open Bio, EarlyView.
This minireview explores fluorination as a key strategy to optimize therapeutic molecules and nanocarriers. By incorporating different fluorinated motifs—from single atoms to linear and branched chains—drug delivery, cellular uptake, and colloidal stability can be improved and fine‐tuned.
Martina Beccalli   +2 more
wiley   +1 more source

Activity-Based Management principles and implementation opportunities of the ABM system [PDF]

open access: yes
This article describes the principles of Activity-Based Management and treats the implementation stages of it in enterprises from steel industry of Romania. The ABC method becomes the main tool of providing information for the ABM method.
Căpuşneanu, Sorinel/I
core  

The Application of Time Driven Activity Based Costing In the Hospitality Industry: An Exploratory Case Study [PDF]

open access: yes, 2014
In managing a company, the management and the board need accurate information about operational cost structures and profitability in order to help them in the decision making processes.
Basuki, Mertzha Dwiputri Riediansyaf
core   +1 more source

Stopień wdrożenia rachunku kosztów działań w przedsiębiorstwach województwa warmińsko-mazurskiego w świetle badania ankietowego

open access: yesZeszyty Teoretyczne Rachunkowości, 2010
Rachunek kosztów ABC jest coraz powszechniej stosowany na świecie, co potwierdzają przeprowadzone liczne badania tym zakresie. Celem niniejszego artykułu było przedstawienie wyników badań dotyczących zakresu zastosowania tego rachunku przez polskie ...
Joanna Dynowska, Małgorzata Cygańska
doaj  

Activity-based costing and process costing in dual-purpose cattle farms

open access: yesVeterinary and Animal Science
Livestock production systems involve biological and operational complexities that make accurate cost allocation, identification of major sources of expenditure, and evaluation of optimization alternatives challenging. Among the costing approaches used in
Diana Sandra Faride Vargas-Munar   +3 more
doaj   +1 more source

The Impact of the Magnitude of Overhead Costs on the Difference Between ABC and TDABC Systems

open access: yesFoundations of Management, 2019
The objective of this study is to investigate the impact of the magnitude of overhead costs on the results of ABC and TDABC differences. A quantitative research method was used and data were gathered through an extensive literature review. A total of 170
Tarzibashi Omar Fikrat Fateh   +1 more
doaj   +1 more source

Ethical Foreground and Background in Adult Educator Work

open access: yesNew Directions for Adult and Continuing Education, EarlyView.
ABSTRACT Adult educators work in a complex ethical environment. The very act of contributing to the learning of another is fraught with moral overtones. In this paper we consider the ethical dimensions of adult educator practice by distinguishing the ethical features of the context or ‘background’ of practice from the ethical capabilities and decision ...
Steven Hodge, Sonal Nakar
wiley   +1 more source

Actual output cost accounting methods: comparative analysis and evolution outlook

open access: yesПутеводитель предпринимателя, 2020
Conventional and modern industrial enterprise cost accounting methods: «standard costs», «direct costing», ABC and methods used for managerial accounting are investigated in the article.

doaj  

Predictive Ability of Plasma p‐tau217 for β‐Amyloid Status: A Prospective Multicenter Study

open access: yesAnnals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective Plasma tau phosphorylated at threonine 217 (p‐tau217) measured with fully automated platforms has shown high accuracy for Alzheimer's disease (AD) diagnosis, but real‐world multicenter data remain limited. We aimed to validate the diagnostic performance of p‐tau217 for identifying AD pathology in a real‐world multicenter cohort ...
Miquel Massons   +33 more
wiley   +1 more source

Deagnostic market feedback attenuates the benefits of ABC for competitive price setting in a heterogeneous market. [PDF]

open access: yes
Activity-Based Costing (ABC) is intended to assist managers to make better pricing decisions than those taken using traditional volume-based cost methods.
Cardinaels, Eddy   +2 more
core  

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