Results 51 to 60 of about 26,839,102 (250)

Intelligent Maintenance Review for Robots: Multimodal Information, Deep Diagnosis and Embodied Artificial Intelligence

open access: yesAdvanced Robotics Research, EarlyView.
This review maps the methods to monitor robots’ health by fusing vibration, sound, control signals, vision, force, and oil information with artificial intelligence. It identifies deep learning, transfer learning, digital twins, and physics‐informed models as key methodological pathways enabling earlier diagnosis, safer human–robot collaboration, and ...
Yuting Qiao   +6 more
wiley   +1 more source

Product / service cost system design in Malaysian companies [PDF]

open access: yes
Despite much publicity given to the criticisms relating to product cost measurement and the prevailing costing systems since the mid-1980s, there was a scarcity in surveys relating to this area. In the 1990s, studies on management accounting practices
Sithambaram, Nagarethnam
core   +4 more sources

The activity-based costing method developments: state-of-the art and case study [PDF]

open access: yes
This paper analyses the management accounting applications which try to improve the Activity-based Costing method. In the first part, we describe them using the Strategic Management Accounting stream.
Grégory Wegmann, Nozile Stephen
core  

Uma contribuição ao estudo dos custos de universidades comunitárias com o uso do ABC - Activity Based Costing: o caso da URI/RS / [PDF]

open access: yes, 2000
Dissertação (mestrado) - Universidade Federal de Santa Catarina, Centro Sócio-Econômico.Desenvolvimento de um sistema de custos, alicerçado no ABC - Activity Based Costing (Custeio Baseado em Atividades), utilizando o caso da URI - campus de Frederico ...
Munaretto, Lorimar Francisco
core  

Technical Feasibility Study of Autonomous Field Robot‐Based on‐the‐go Assessment of Soil Nutrients Using Ion‐Sensitive Field‐Effect Transistors

open access: yesAdvanced Robotics Research, EarlyView.
Autonomous field robots equipped with ISFET‐based sensors enable rapid, spatially resolved soil nutrient analysis directly in the field. An automated system based on the BoniRob platform is presented for standardized on‐site extraction and measurement of key macronutrients and soil pH.
Vadim Riedel   +3 more
wiley   +1 more source

The integration time-driven Activity-Based Costing (TDABC) and events approach: Their role in decisionmaking and their effect on tourism. [PDF]

open access: yesAfrican Journal of Hospitality, Tourism and Leisure, 2019
The importance of using modern techniques in providing cost-effective information has been demonstrated. The current study reveals that the administration can trust these techniques via measuring the real-time product costs per each activity achieved ...
Mohanad Abdul Rahman   +2 more
doaj  

Activity Based Costing around the World: Adoption, Implementation, Outcomes and Criticism

open access: yesJournal of Accounting and Finance in Emerging Economies, 2020
The purpose of this article is to provide systematic and critical literature review of studies related to activity-based costing around the world. The literature review covers articles from developed and developing countries and is organised to provide ...
Maha Faisal Alsayegh
doaj   +1 more source

METHOD TIME DRIVEN ACTIVITY BASED COSTING – LITERATURE REVIEW [PDF]

open access: yes
This article presents a literature review of the method Time Driven Activity Based Costing, like an instrument to better assignment of costs to activities and their comparison with antecedent method Activity Based Costing.
Oleg DEJNEGA
core  

Autonomous Navigation of Pollen‐Inspired Magnetic Microrobots for Biomedical Applications

open access: yesAdvanced Robotics Research, EarlyView.
A sunflower pollen‐inspired magnetic microrobot enables controlled rolling navigation in vessel‐like environments. Its open geometry reduces hydrodynamic drag, while vision‐based closed‐loop control, shortest‐path planning, and reinforcement learning support target‐reaching and maze navigation with microrobot‐scale accuracy, highlighting a route toward
Ali Anil Demircali   +6 more
wiley   +1 more source

From design of activity-based costing systems to their regular use

open access: yesIntangible Capital, 2011
Purpose: To understand why many companies that develop activity-based costing (ABC) systems do not use them on a regular basis. Design/methodology/approach: We review the existing literature on the process of ABC implementation, concentrating ...
M. Angels Fito, John Slof
doaj   +1 more source

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