Results 71 to 80 of about 1,914,765 (303)

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
core   +1 more source

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

AIChE 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

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, Manuel Raimann, Marc Münker, Maxim Rosin, Joaquin E. Urrutia Gómez, Christof M. Niemeyer, Markus Reischl, Luca Rettenberger   +7 more
wiley   +1 more source

Lab‐Scale Fabrication Process Selection for Soft Robotics: Benchmarking, Tradeoffs, and Guidelines for Formative Manufacturing of Soft Silicone Components

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, Daniel Massimino, Cat Arase, Kaitlyn P. Becker   +3 more
wiley   +1 more source

The dynamics of personnel expenses in municipalities of São Paulo: An analysis from the effects of the fiscal responsibility law

Economia & Região, 2017
This study aimed to evaluate the impacts of the Fiscal Responsibility Law (FRL) in personnel expenses in the municipalities of São Paulo from 1997 to 2014.
Rogelio Gerônimo dos Santos, Matheus Demambre Bacchi, Sidnei Pereira do Nascimento   +2 more
doaj   +1 more source

Human Capital Expenses from Corporation Perspectives

, 2011
The object of the thesis with the title Human Capital Expenses from Corporation Perspectives was to assess the importance of human capital expenses in the business organization dm drogerie markt Ltd., to evaluate their efficiency and consequently propose
KOUCKÁ, Silvie
core  

Lost ground, lost value: Investigating the relationship between soil erosion and agricultural land value

American Journal of Agricultural Economics, EarlyView.
Abstract This study examines the impact of soil erosion on agricultural land values in the United States (US) Midwest. Based on a novel county‐level panel data set with information on soil erosion levels and agricultural land values covering five census years (1997, 2002, 2007, 2012, and 2017), we separately investigate the direct effect of two types ...
Le Chen, Roderick M. Rejesus, Hongqiang Yan, Serkan Aglasan   +3 more
wiley   +1 more source

Bank-Specific Determinants of Non-Performing Loans and Socio-Economic Stability: Evidence from Indonesia’s Major Conventional Banks

Danadyaksa
Non-performing loans remain a critical issue for banking institutions because they may weaken financial intermediation, reduce public confidence, and threaten broader socioeconomic stability.
Devi Nur Cahyanti, Widita Kurniasari, Jordan Putra Cahyono   +2 more
doaj   +1 more source

Seeds of change: The impact of Ethiopia's direct seed marketing approach on smallholders' seed purchases and productivity

American Journal of Agricultural Economics, EarlyView.
Abstract While multiple factors explain low adoption rates of improved varieties by small‐scale farmers in sub‐Saharan Africa, a key supply‐side constraint is the limited availability of seed embodying new traits in the volume, quality, price, and timeliness required by farmers. This constraint is partly attributable to classical failures in the market
Dawit Mekonnen, Gashaw T. Abate, Seid Yimam, Rui Benfica, David J. Spielman, Frank Place   +5 more
wiley   +1 more source

Food inflation pass‐through from agricultural imports in a small open economy

American Journal of Agricultural Economics, EarlyView.
Abstract This paper develops a new framework for quantifying cost pass‐through in a small open economy by estimating firm‐level markup responses to agricultural import price shocks. We show theoretically that markup adjustments depend on firms' reliance on imported inputs and demand curvature, generating heterogeneous inflationary effects across firm ...
Minseong Kang, Seungki Lee
wiley   +1 more source