Results 121 to 130 of about 1,656,162 (302)

Comparative assessment of kiwifruit and citrus production using material flow cost accounting (MFCA) and traditional cost accounting (TCA)

open access: yesJournal of Agriculture and Food Research
This study comparatively evaluates kiwifruit and citrus cultivation using both Material Flow Cost Accounting (MFCA) and Traditional Cost Accounting (TCA) frameworks to identify hidden inefficiencies and evaluate cost–sustainability trade-offs.
Majid Dekamin   +2 more
doaj   +1 more source

Accounting for the federal government's cost of funds [PDF]

open access: yes
This article describes and defends the authors' corrections to the federal government's flawed measure of its cost of funds. Further, it examines how the maturity structure of the debt influences the way inflation risk and interest rate risk are shared ...
George J. Hall, Thomas J. Sargent
core  

A Q‐Learning Algorithm to Solve the Two‐Player Zero‐Sum Game Problem for Nonlinear Systems

open access: yesInternational Journal of Adaptive Control and Signal Processing, Volume 39, Issue 3, Page 566-581, March 2025.
A Q‐learning algorithm to solve the two‐player zero‐sum game problem for nonlinear systems. ABSTRACT This paper deals with the two‐player zero‐sum game problem, which is a bounded L2$$ {L}_2 $$‐gain robust control problem. Finding an analytical solution to the complex Hamilton‐Jacobi‐Issacs (HJI) equation is a challenging task.
Afreen Islam   +2 more
wiley   +1 more source

Current Tracking Adaptive Control of Brushless DC Motors

open access: yesInternational Journal of Adaptive Control and Signal Processing, EarlyView.
In this paper, the current tracking for Brushless Direct Current motors is approached considering uncertainty in the parameters of the motor's model. An adaptive control scheme to compensate electrical parameters uncertainty is proposed without requiring any knowledge of the mechanical parameters.
Fernanda Ramos‐García   +3 more
wiley   +1 more source

Cost Accounting [PDF]

open access: yesAmerican Journal of Public Health and the Nations Health, 1939
openaire   +2 more sources

FINANCIAL ACCOUNTING MEASUREMENT: INSTRUMENTATION AND CALIBRATION [PDF]

open access: yes
In its Conceptual Framework (CF), the Financial Accounting Standards Board (FASB) has not identified the observable phenomena and was not able to identify a single measurement property in financial accounting.
stanley c. w. salvary
core  

An Adaptive Human Pilot Model With Reaction Time Delay for Enhanced Adaptive Control in Piloted Systems

open access: yesInternational Journal of Adaptive Control and Signal Processing, EarlyView.
This work introduces an adaptive human pilot model that captures pilot time‐delay effects in adaptive control systems. The model enables the prediction of pilot–controller interactions, facilitating safer integration and improved design of adaptive controllers for piloted applications.
Abdullah Habboush, Yildiray Yildiz
wiley   +1 more source

Accounting research in Spain: second half of the 20th century. [PDF]

open access: yes
Este trabajo aborda el análisis de la literatura contable en España, limitado temporalmente a la segunda mitad del siglo XX y algo más. This paper deals with accounting literature in Spain, though mainly limited to the second half of the 20th century or ...
Fernández-Feijóo Souto, Belén   +1 more
core  

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