Results 81 to 90 of about 26,839,102 (250)

FORMALIZING PRODUCT COST DISTORTION: The Impact of Volume-Related Allocation Bases on Cost Information

open access: yesGadjah Mada International Journal of Business, 2003
The purpose o f this study is to formally analyze product cost distortions resulting from the process of allocating costs to products based on Activity-Based Costing (ABC) and the conventional product costing systems.
Johnny Jermias
doaj   +1 more source

The ABC-method (Activity-Based Costing) and the transversal organization of enterprises in the steel industry of Romania [PDF]

open access: yes
This article deals with the problem of reorganization of the enterprises in the steel industry in Romania, starting from the general principles identified by experts. The orientation of these principles finally leads to the transformation of the vertical
Căpuşneanu, Sorinel   +1 more
core  

Engineered Xenogeneic Bone Scaffold with IL‐10 Nanodelivery System: Immunomodulation and BMSC Fate Programming for Skull Defect Repair

open access: yesAdvanced Science, EarlyView.
A multifunctional regenerative composite is constructed by 3D‐printing thermosensitive PNIPAM hydrogel embedded with MPDA@IL‐10 nanoparticles and autologous BMSCs onto antigen‐depleted porcine bone matrix for beagle critical‐sized skull defect reconstruction.
Weihao Lv   +16 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  

A longitudinal study of the adoption of an activity-based planning system in the crown prosecution service of England and Wales, United Kingdom [PDF]

open access: yes, 2008
Purpose – The purpose of this paper is to explore the adoption of a time-based activity-based costing (ABC) information system in resource planning (ABP) in the Crown Prosecution Service (CPS) of England and Wales, a public service organisation in the ...
Liu, Lana   +5 more
core   +1 more source

Robust Stitching Interface and Deep Learning Empowered Hydrogel Human‐Machine Interface

open access: yesAdvanced Science, EarlyView.
A molecular design strategy is presented that exploits synergistic carboxylate anion–quaternary ammonium interactions to simultaneously strengthen the hydrogel–PET interface and the bulk hydrogel network. Integrated with deep learning signal processing, the stable hydrogel–PET interface enables consistent signal acquisition and reliable human‐machine ...
Hao Dong   +11 more
wiley   +1 more source

Cost Measurement in Laparoscopic Surgery: Results from an Activity-Based Costing Application [PDF]

open access: yes
Activity Based Costing (ABC) techniques are designed to support advanced cost analysis in different organizations. Centred on organization activities and processes, it provides more accurate cost information on cost objects using appropriate cost drivers
Cinquini, Lino   +3 more
core   +2 more sources

An institutional sociology perspective of the adaptation of activity based costing by spanish health [PDF]

open access: yes
Per institutional sociology hospitals will respond to external environmental pressures and adopt Activity-Based-Costing (ABC). This theory overemphasizes conformity and failures to consider the advantages of organizational non-conformance.
IGNACIO URRUTIA
core  

Neuromorphic Devices and Computing for Sensing, Memory, and Control

open access: yesAdvanced Science, EarlyView.
This review introduces neuromorphic devices made from diverse materials. These devices mimic neuronal functions and architectures and, when integrated with artificial or biological computing, can form closed loops with neurons for pressure, optical, acoustic, and biochemical sensing and modulation.
Zhengguang Zhu   +2 more
wiley   +1 more source

Computationally Evidence‐Grounded Sequence‐First Design of Peptide Binders

open access: yesAdvanced Science, EarlyView.
BOND‐PEP enables controllable, sequence‐first peptide binder design by grounding generation in binding evidence retrieved for each target. It uses topology‐conditioned message passing to integrate relevant peptide examples with the target protein sequence, forming a residue‐level representation that guides the generation of diverse, target‐specific ...
Wenze Ding
wiley   +1 more source

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