Results 101 to 110 of about 1,386,477 (195)

The substance of cost accounting [PDF]

open access: bronze, 2017
O.I. Averina, L.V. Permitina
openalex   +1 more source

Production Costs in Atlantic Fresh Fish Processing [PDF]

open access: yes
Production costs for fresh Atlantic groundfish and scallop processing are examined using direct observation, linear regression analysis, and cost accounting. Assuming that management chooses a production technique where marginal costs are constant over a
Georgianna, Daniel L., Hogan, William V.
core   +1 more source

Experimental Analysis and Physics‐Based Analytical Model on Twisted and Coiled Artificial Muscles

open access: yesAdvanced Engineering Materials, EarlyView.
Twisted and coiled artificial muscles made from silver‐coated nylon fibers are investigated through experiments and analytical modeling. The actuators achieve contractions up to 19.3% and specific work of 8 kJ kg−1, though efficiency remains limited (≈0.15%) by thermal losses.
Salvatore Garofalo   +3 more
wiley   +1 more source

IAS 23 Borrowing Costs - A Closer Look [PDF]

open access: yes
The International Accounting Standards Committee issued the the International Accounting Standard 23, Borrowing Costs. The objective of IAS 23 is to prescribe the accounting treatment for borrowing costs.
Muthupandian, K S
core   +1 more source

A Workflow to Accelerate Microstructure‐Sensitive Fatigue Life Predictions

open access: yesAdvanced Engineering Materials, EarlyView.
This study introduces a workflow to accelerate predictions of microstructure‐sensitive fatigue life. Results from frameworks with varying levels of simplification are benchmarked against published reference results. The analysis reveals a trade‐off between accuracy and model complexity, offering researchers a practical guide for selecting the optimal ...
Luca Loiodice   +2 more
wiley   +1 more source

True Cost Accounting for Food

open access: gold, 2021
Barbara Gemmill‐Herren   +2 more
openalex   +2 more sources

New economy accounting : why are broad-based stock option plans so attractive? [PDF]

open access: yes
Several studies indicate that stock option plans are becoming more and more a substantial part of compensation schemes in U.S. companies. This paper shows the tax implications and accounting rules for stock option plans.
Hess, Dieter E., Lüders, Erik
core  

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