Results 71 to 80 of about 1,790,359 (304)
The role of human capital cost in accounting
, 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
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Agribusiness, EarlyView.ABSTRACT In emerging economies where smallholder farming dominates agricultural production, agribusinesses serve as critical intermediaries linking smallholders to broader markets, and their resilience directly affects agricultural sustainability. Short‐term‐oriented capital is reluctant to adequately finance highly uncertain and cyclical agricultural ...
Siyuan Lyu +5 more
wiley +1 more source
Economic Impact of Sustainability in Wine Sector: A Systematic Literature Review
Agribusiness, 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
Block 14 of Subdivision no. 10, Stromlo District [cartographic material] /
, 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.
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AIChE 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
Инвестиции в человеческий капитал на уровне государства.
Путеводитель 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] /
, 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.
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LLM‐Based Scientific Assistants for Knowledge Extraction: Which Design Choices Matter?
Advanced Intelligent Discovery, EarlyView.A comprehensive framework for optimizing Large Language Models in domain‐specific applications is introduced. The LLM Playground integrates Prompt Engineering, knowledge augmentation, and advanced reasoning strategies to enable systematic comparison of architectures and base models.
David Exler +7 more
wiley +1 more source
Advanced Intelligent Systems, EarlyView.Fabrication shapes soft robot performance, but benchmarking data and selection guidelines remain scarce. We fabricate silicone actuators using two molding techniques and three mold types, characterizing them with cycle testing, microscopy, profilometry, and 3D imaging. Applying our lab‐scale, soft robotics‐specific fabrication evaluation criteria shows
Charlotte M. Folinus +3 more
wiley +1 more source
The determinants of new capitalizations of R&D expenses in Canada
Corporate 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