Results 71 to 80 of about 26,839,102 (250)

Programmable Chaotic Suspension Electrolysis for Scalable Manufacturing of Vacancy‐Tunable Electrolytic MnO2

Advanced Science, EarlyView.
Programmable chaotic suspension electrolysis bridges laboratory synthesis and industrial manufacturing of high‐performance MnO2 cathodes. This scalable strategy enables tunable oxygen vacancies and a robust γ/β tunnel framework, delivering superior electrochemical performance and thermal stability.
Zhihao Wu, Jie Yang, Yidan Fan, Wentao Li, Jiaxing Li, Jing Guo, Chunbiao Li, Lei Shi, Jiaoyuan Zhang, Xingna Cai, Zukang Chen, Qian Zhang, Jun Du, Changyuan Tao, Qizhi Chen, Guocan Zheng, Zuohua Liu   +16 more
wiley   +1 more source

Time-Driven Activity-Based Costing Systems for Marketing Decisions

Studies in Business and Economics, 2019
The activity-based costing (ABC) systems emerged as a management accounting innovation in the mid-1980s in response to dissatisfaction with traditional management accounting techniques and heightened international competition.
Park Yonpae, Jung Sungwoo, Jahmani Yousef   +2 more
doaj   +1 more source

Possibilities of Implementation of the ABC-Method (Activity-Based Costing) in the enterprises of the steel industry in Romania [PDF]

This article deals with the possibilities of implementation of the Activity-Based Costing method in the enterprises of the steel industry in Romania starting from the analysis of the particularity of this branch.
Căpuşneanu, Sorinel/I, Lepădatu, Gheorghe/V   +1 more
core  

Scalable MoS2/Si Photodiode Arrays From Roll‐to‐Roll Mechanical Exfoliation

Advanced Science, EarlyView.
A dry roll‐to‐roll route transforms mechanically exfoliated MoS2 flake networks into silicon‐integrated photodiode arrays. The MoS2/Si junctions generate photovoltaic output without applied bias, allowing illuminated pixels to locate light spots and reconstruct simple images.
Yigit Sozen, Thomas Pucher, Andres Castellanos‐Gomez   +2 more
wiley   +1 more source

Activity-based Management in France: A focus on the information systems department of a bank [PDF]

The aim of the paper is to describe the Activity-based Costing and Management methods applied in France. For that purpose, we use a literature review and a case study. In a first time, we analyse the origins of the methods and their diffusion.
Grégory Wegmann
core  

Bending‐Stable Pressure Sensor Based on Natural Wood Nanofibers for Ultra‐Low Detection Limit

Advanced Science, EarlyView.
A wood nanofiber‐based flexible pressure sensor with intrinsic bending‐stable performance is developed through a porous electrospun architecture and interdigital electrode design. The device exhibits an ultra‐low detection limit and stable operation under deformation for physiological monitoring and spatial sensing, providing a sustainable strategy for
Xu Zeng, Zhengnan Sun, Yilin Wang, Yao Tan, Ranran Xu, Beomjoon Kim, Juergen Brugger, Xiaosheng Zhang   +7 more
wiley   +1 more source

The Comparative Analysis of Cost of Production Using Full Costing, Variable Costing, and Activity-Based Costing Methods in MSMEs of Tanjungpinang City

Journal of Industrial Engineering and Halal Industries
Culinary sector MSMEs continue to face challenges in determining accurate Cost of Production (COP), which often leads to pricing errors. This study aims to analyze and compare the calculation of COP using Variable Costing, Full Costing, and Activity ...
Aditia Ayu Rahma Nabila
doaj   +1 more source

An institutional sociology perspective of the implementation of activity based costing by Spanish health care institutions [PDF]

According to institutional sociology, hospitals will respond to external environmental pressures and adopt Activity-Based-Costing (ABC). This theory overemphasizes conformity and fails to consider the advantages of organizational non-conformance.
Urrutia, Ignacio, Eriksen, Scott D.
core  

Unveiling the Taxonomic Diversity and Unprecedented Biosynthetic Treasure of the Phylum Myxococcota

Advanced Science, EarlyView.
Natural products remain vital sources of therapeutics, and the phylum Myxococcota constitutes an especially rich reservoir for them. Based on decades of microbiological efforts, we present 154 new Myxococcota genomes and revise taxonomy quadrupling the number of families and genera.
Amay Ajaykumar Agrawal, Ronald Garcia, Guangyi Chen, Chantal D. Bader, Peter Sullivan, Alexander Popoff, Daniel Krug, Maja Hunter, Sebastian Walesch, Emilia Oueis, Christine Frank, Haowen Zhao, Joachim J. Hug, Sebastian Keller, Pascal Hirsch, Azat Tagirdzhanov, Tatiana Malygina, Mary Victory E. Gutierrez, Alexey Gurevich, Judith Boldt, Boyke Bunk, Jörg Overmann, Ulrich Nübel, Andreas Keller, Olga V. Kalinina, Rolf Müller   +25 more
wiley   +1 more source

Changes In Company’s Management Accounting Systems: Case Study on ActivityBased Costing Implementation and Operation in Medium-Sized Production Company [PDF]

Eurasian Journal of Business and Economics, 2010
This paper aims to explore factors, which influence the process of activity-based costing (ABC) implementation, as well as analyze and explain the changes in the area of methodology and organization of a company, after activity-based costing ...
Tomasz WNUK-PEL
doaj