Results 41 to 50 of about 112,580 (299)

OntOMat: Toward Ontology‐Based Product and Process Design Engineering and Optimization Solutions Fueling Circular Value Chains

open access: yesAdvanced Engineering Materials, EarlyView.
The OntOMat ontology establishes a structured framework for polymer matrix fiber reinforced composite materials, integrating manufacturing processes, characterization methods, and multiscale design through the VDI/VDE 3682 formalized process description standard.
Nicolas Christ   +19 more
wiley   +1 more source

The interface between financial accounting and tax accounting: A summary of current research [PDF]

open access: yes, 2005
Generally Accepted Accounting Principles (GAAP) and the more recent International Financial Reporting Standards (IFRS) form the basis of the accounting transactions and reports used in taxation accounting.
James, Simon, Alley, Clinton
core  

Institutional pressures, environmental management strategy, and organizational performance: The role of environmental management accounting

open access: yes, 2020
This study investigates the implementation of environmental management accounting in translating environmental management strategy into organizational performance.
Gunarathne, A.D. Nuwan   +7 more
core   +1 more source

Pioneering in ethics teaching: the case of management accounting in universities in the British Isles [PDF]

open access: yes, 2002
Relatively little is currently known about the coverage of ethical issues in the accounting curriculum. This paper reports on the results of a questionnaire survey of university academics in the British Isles which found that a significant minority of ...
Bampton, R   +4 more
core   +1 more source

Hydrogels Augmented With Artificial Sweeteners can Inhibit Multidrug‐Resistant Acinetobacter baumannii Growth and Biofilm Formation While Demonstrating Safety in Pre‐Clinical Pilot Human Trials

open access: yesAdvanced Healthcare Materials, EarlyView.
Using PVA–borax hydrogels as carriers for off‐the‐shelf artificial sweeteners to fight multidrug‐resistant A. baumannii. These soft, biocompatible hydrogels rapidly reduce bacterial viability within multidrug‐resistant A. baumannii biofilms by more than 99% within one hour and sustain antimicrobial activity over time, while demonstrating safety in both
Jie Han   +4 more
wiley   +1 more source

Strategic Value Co-Creation Model in Banking Industry [PDF]

open access: yesپژوهش‌های مدیریت عمومی, 2018
Value creation has long attracted scholars' and managers' attention. This concept has transformed in the context of marketing paradigms. This paper aims to develop strategic value co-creation model in banking industry in Iran.
Hossein Rahmanseresht   +3 more
doaj   +1 more source

Electrochromic Adaptive Solar Heater and Sub‐Ambient Passive Daytime Radiative Cooler

open access: yesAdvanced Materials, EarlyView.
An electrochromic Cu–Bi nanocluster device dynamically switches between solar heating and daytime sub‐ambient radiative cooling without mechanical motion. Defect‐activated graphene, minimized electrolyte loss, and pulse‐assisted reversible electrodeposition enable opposite solar and mid‐infrared modulation in one opaque platform, establishing a design ...
Chenxi Sui   +11 more
wiley   +1 more source

Vacancy‐Driven Ni Exsolution in Prussian Blue Analogues Creates Cooperative Defect–Metal Sites for Alkaline Hydrogen Evolution

open access: yesAdvanced Science, EarlyView.
Multimetal Prussian blue analogues (PBAs) are converted by low‐temperature Ar annealing into a cavity/CN‐vacancy architecture that triggers in situ Ni exsolution, creating dense Ni‐PBA interfacial motifs. These motifs optimize water dissociation and H* adsorption in alkaline media, delivering markedly accelerated HER kinetics and long‐term stability ...
Shiqi Wang   +5 more
wiley   +1 more source

A tentative model of Management Accounting and Control in the Integration Processes of Mergers & Acquisitions [PDF]

open access: yes, 2005
This article combines the areas of mergers and acquisitions (M&As) and management accounting and control systems (MACS) by developing a tentative model that shows the important variables and how they determine MACS’ involvement in M&A integration ...
Beusch, Peter
core   +1 more source

The Moderating Effect of Artificial Intelligence and ICT Adoption on Tax Evasion

open access: yesJurnal Akuntansi
The primary purpose is to provide a relationship between corruption and tax evasion and explain the use of AI and electronic devices as a means of connection based on today's technological advances.
Sari Dewi   +3 more
doaj   +1 more source

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