Results 101 to 110 of about 78,529 (302)

On the bias of yield-based capital budgeting methods [PDF]

open access: yes
The aim of this paper is twofold. First, we present a new capital budgeting method, called the real rate of return (RRR), which has been developed for solving the inconsistency of the modified internal rate of return (MIRR) with shareholders' wealth ...
Olivier Rousse
core  

Ion Concentration and Voltage Imaging With Fluorescent Nanodiamonds

open access: yesAdvanced Materials, EarlyView.
We demonstrate reversible switching between the fluorescent NV0 and the dark NV+ state, in sub‐30 nm FNDs via surface oxidation and hydrogenation, respectively. In an electrochemical cell, we show that the fluorescence from hydrogenated particles enables all‐optical imaging of voltages and ion concentrations at the micrometer scale.
Patrick Voorhoeve   +8 more
wiley   +1 more source

The Australian Budgeting System: On the Cusp of Change [PDF]

open access: yes
Australia in the late 1990 adopted a purchaser-provider model of performance budgeting – so-called “accrual output budgeting” – which attracted considerable international interest. By 2003, however, the system was in headlong retreat. This paper examines
Marc Robinson
core  

A qualitative appraisal of stakeholder reactions to a tool for burden of disease-based health system budgeting in Ghana [PDF]

open access: yes, 2016
BACKGROUND: In 2010, the Ghana Health Service launched a program of cooperation with the Tanzania Ministry of Health and Social Welfare that was designed to adapt Tanzania's PLANREP budgeting and reporting tool to Ghana's primary health care program. The
Ayaga A. Bawah   +13 more
core   +1 more source

Bioengineered Interfaces for Peripheral Nerve Sensory Restoration

open access: yesAdvanced Materials, EarlyView.
Half of amputees abandon their prosthetics for lack of feeling. This review charts the full path from peripheral nerve injury to restored sensation, through surgical, regenerative, noninvasive, and implanted approaches, and shows how injury type and interface material properties determine which strategy can deliver naturalistic feedback, and why ...
Sydney Swedick   +4 more
wiley   +1 more source

Toward Pore‐Engineered 3D‐Printed Materials for Sorption Water Harvesting, Interfacial Evaporation, and Radiative Cooling

open access: yesAdvanced Materials, EarlyView.
Water harvesting, radiative cooling, and interfacial solar evaporation are fundamentally governed by coupled heat, mass, and light transport processes. These processes are mediated by pore architecture, including pore size, connectivity, and hierarchical organization.
Dejan J. Trajkovski   +5 more
wiley   +1 more source

The Development of Positive Budgetary Theory within the UK Hotel Industry [PDF]

open access: yes
Previous applied empirical research is limited. This research builds a bridge between management accounting 'normative theory' and current practice, through the development of 'positive budgetary theory'.
Jones, Tracy A
core   +3 more sources

A Budget of Paradoxes [PDF]

open access: yesThe Assurance Magazine and Journal of the Institute of Actuaries
An important figure in the development of modern mathematical logic and abstract algebra, Augustus De Morgan (1806–71) was also a witty writer who made a hobby of collecting evidence of paradoxical and illogical thinking from historical sources as well as contemporary pamphlets and periodicals.
openaire   +2 more sources

Corporate Capital Budgeting Decisions and Information Sharing [PDF]

open access: yes
Firms must overcome agency and information asymmetry problems to make efficient corporate capital budgeting decisions; this is particularly true for firms with multiple units dispersed across geographic locations.
Abigail S. Hornstein, Minyuan Zhao
core  

Descriptors to Dynamics: A Materials and Device Perspective on in‐Materio Physical Reservoir Computing for Neuromorphic Edge Intelligence

open access: yesAdvanced Materials, EarlyView.
Intrinsic material dynamics are harnessed as computational resources for neuromorphic in‐materio physical reservoir computing. Defects, ionic motion, interfaces, percolation, geometry, and biasing shape transient states that provide fading memory, nonlinearity, and high‐dimensional projection for simple readout. A descriptor‐to‐dynamics framework links
Kshitij RB Singh   +5 more
wiley   +1 more source

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