Results 81 to 90 of about 1,806,781 (303)

The role of human capital cost in accounting

open access: yes, 2009
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
core   +1 more source

Economic Impact of Sustainability in Wine Sector: A Systematic Literature Review

open access: yesAgribusiness, EarlyView.
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

open access: yesAgribusiness, EarlyView.
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] /

open access: yes, 1926
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.
core  

Estimation of Import Demand Functions of Two Key Food and Feed Commodities (Corn and Soybean) for India

open access: yesAgribusiness, EarlyView.
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.

open access: yesПутеводитель предпринимателя, 2020
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] /

open access: yes, 1961
[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.
core  

Modular design and supervisory control for enhanced economic resilience in continuous pharmaceutical manufacturing

open access: yesAIChE Journal, EarlyView.
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

A computational study of Ising‐based solvers for discrete landscape exploration in process optimization

open access: yesAIChE Journal, EarlyView.
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

open access: yesCorporate Ownership and Control, 2010
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

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