Results 81 to 90 of about 1,806,781 (303)
The role of human capital cost in accounting
The purpose of this research is to deal with the human capital disclosure issue of present accounting systems. Many companies nowadays derive their competitive advantages mainly from human capital. However, under generally accepted accounting principles,
陳海鳴; Chen, Hai-ming; Lin, Ku-jun
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Economic Impact of Sustainability in Wine Sector: A Systematic Literature Review
ABSTRACT Sustainability has become a key issue in the wine sector, raising questions about its compatibility with firms' economic performance. Despite growing attention to environmental and social practices, evidence on their economic implications remains fragmented.
Valentina Di Chiara +2 more
wiley +1 more source
Does Contract Farming Reduce Pesticide Use? Panel Data Evidence From Smallholder Farmers in China
ABSTRACT The inappropriate and excessive use of pesticides poses a major threat to human and ecosystem health in the agri‐food sector. While existing studies have examined the potential of contract farming to address this issue, most have focused on large‐scale farms and relied on small or transactional datasets, often leaving the role of crop‐specific
Zhihui Liang, Shan Jin, Matthew Gorton
wiley +1 more source
Block 14 of Subdivision no. 10, Stromlo District [cartographic material] /
Cadastral map of Stromlo Pine Forest region, Australian Capital Territory, showing blocks of land with boundaries, waterways and roads.; In upper middle margin: Federal Capital Commission.; In lower right margin: Sheet 10, Field books F.4255, F.4330, A ...
Australia. Federal Capital Commission.
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ABSTRACT The derived demand for the increased demand for meat and dairy products is clearly observed in the fast‐paced growth of the Indian feed industry and its increased demand for agricultural commodities (e.g., corn, soybean, rice, wheat, broken rice, millet, etc.) as feed ingredients.
Dwiti Baruah Thapa +2 more
wiley +1 more source
Инвестиции в человеческий капитал на уровне государства.
For today there are vital issues taking into account investments into the human capital and measurement of received results. Expenses for training of the personnel and increase of its qualification by rules of the financial account should be carried to ...
doaj
Australian Capital Territory feature map [cartographic material] /
[Rev. ed.]. Blueline skeleton map on a cadastral base of Australian Capital Territory.; "Revised to April 61."; Based on Federal Territory feature map originally compiled by the Dept. of Home Affairs Lands and Surveys Branch, ca.
Australia. National Capital Development Commission.
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Abstract Conventional continuous plants use fixed‐capacity equipment, resulting in high capital risk and suboptimal performance under fluctuating demands. To address these, this study proposes an integrated framework for modular process design and supervisory control capable of adapting to demand uncertainty for long‐term economic viability.
T. Asrav, M. Alvarado‐Morales, G. Sin
wiley +1 more source
ABSTRACT Conceptual process design combines discrete configuration choices with continuous operating decisions, often yielding difficult mixed‐integer nonlinear or simulation‐based optimization problems. This work presents an exploratory computational assessment of Ising‐based solvers, simulated annealing, quantum annealing, and entropy computing, as ...
Yirang Park, David E. Bernal Neira
wiley +1 more source
The determinants of new capitalizations of R&D expenses in Canada
Under certain conditions, Canadian and international accounting standards allow firms to present R&D costs in their balance sheets (capitalization). This article analyzes the determinants of new capitalizations of R&D costs by focusing on positive accounting theory and the influence of the CEO.
Florica-Nicoleta Batrinu +1 more
openaire +1 more source

