Results 191 to 200 of about 9,474,388 (385)

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

Trace Nickel Activated Biphasic Core‐CuOii/Shell‐CuOi Secondary Microspheres Enable Room Temperature Parts‐Per‐Trillion‐Level NO2 Detection

open access: yesAdvanced Engineering Materials, EarlyView.
An idea of designing novel sensors is proposed by creating appropriate Schottky barriers and vacancies between isomorphous Core‐CuOii/ Shell‐CuOi secondary microspheres and enhancing catalytic and spill‐over effects, and electronegativity via spontaneous biphasic separation, self‐assembly, and trace‐Ni‐doping.
Bala Ismail Adamu   +8 more
wiley   +1 more source

Spanish Hospital Cost Network Database: building a national benchmark from cost accounting practices. [PDF]

open access: yesBMC Health Serv Res
Carreras M   +6 more
europepmc   +1 more source

Fundamentals of Cost Accounting [PDF]

open access: bronze, 2010
William N. Lanen   +3 more
openalex   +1 more source

Welfare Measurement and Public Goods in a Second Best Economy [PDF]

open access: yes
This chapter concerns welfare measurement in economies, where the government raises revenue by means of distortionary taxation. A major issue is the treatment of (state-variable) public goods in the context of social accounting.
Aronsson, Thomas
core   +1 more source

Enabling Digital Continuity in Virtual Manufacturing for Eco‐Efficiency Assessment of Lightweight Structures by Means of a Domain‐Specific Structural Mechanics Language: Requirements, Idea and Proof of Concept

open access: yesAdvanced Engineering Materials, EarlyView.
This article presents a solver‐agnostic domain‐specific language (DSL) for computational structural mechanics that strengthens interoperability in virtual product development. Using a hierarchical data model, the DSL enables seamless exchange between diverse simulation tools and numerical methods.
Martin Rädel   +3 more
wiley   +1 more source

Measuring the Cost of the Patient-Centered Medical Home: A Cost-Accounting Approach. [PDF]

open access: yesJ Ambul Care Manage, 2017
Lieberthal RD   +3 more
europepmc   +1 more source

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