Research and Development Expenses: Implications for Profitability Measurement and Valuation [PDF]
Most valuation models begin with a measure of accounting earnings to arrive at cash flow estimates. When using accounting earnings, we implicitly assume that the income is obtained by netting out only those expenses that are operating expenses, i.e ...
Damodaran, Aswath
core
The federal income tax law denies a deduction for illegal expenses, for any expense (legal or otherwise) of an illegal business that is trafficking in controlled substances, for losses incurred in an unlawful activity, and for bribes, kickbacks, and ...
Bromberg, Howard, Kahn, Douglas A.
core +1 more source
Pengaruh taxes payable, accrued expenses, trade accounts payable-thir parties dan short-term bank loans terhadap total current liabilities pada perusahaan yang terdaftar di Index Saham Syariah Indonesia (ISSI): Studi di PT. Lippo Karawaci Tbk periode 2015-2022 [PDF]
PT. Lippo Karawaci Tbk sebuah perusahaan properti, menghadapi situasi di mana laporan keuangannya tidak sesuai dengan teori. Menurut teori, jika Taxes Payable, Accrued Expenses, Trade Accounts Payable-Third Parties dan Short-Term Bank Loans meningkat ...
Putri, Ayu Sukma
core
Determinants of Financial Performance for the Clothing Industry: A Romanian Approach [PDF]
In the present paper, an experimental study is developed on how asset-liability-equity-employees influence the financial performance of companies in the Romanian garment industry with the aim of identifying the managerial decision-making factors in order
Teodora Maria Suciu
doaj +1 more source
An all‐in‐one analog AI accelerator is presented, enabling on‐chip training, weight retention, and long‐term inference acceleration. It leverages a BEOL‐integrated CMO/HfOx ReRAM array with low‐voltage operation (<1.5 V), multi‐bit capability over 32 states, low programming noise (10 nS), and near‐ideal weight transfer.
Donato Francesco Falcone +11 more
wiley +1 more source
The thesis "Travel expenses" is dedicated to the travel expenses according to Czech legislation. The aim is to describe the travel reimbursement and to analyze the providing of compensation travel expenses on example of the elementary art school Zruč nad
Pištěková, Petra
core
Scenarios for Calculating Profitability for Eggplant Cultivation in Protected Areas
In the context of current climate challenges and the need to increase efficiency in agriculture, growing vegetables in protected areas becomes a viable solution to ensure the continuity and quality of production.
Ancuța MARIN +5 more
doaj +1 more source
DECOMPENSATED CHRONIC HEART FAILURE: FROM PATHOGENESIS TO PROGNOSIS
The cumulative impact of the so called “reversible” risk factors into development of chronic heart failure (CHF) is significant even with no significant myocardium injury.
K. S. Fazulina
doaj +1 more source
Laser‐Induced Graphene from Waste Almond Shells
Almond shells, an abundant agricultural by‐product, are repurposed to create a fully bioderived almond shell/chitosan composite (ASC) degradable in soil. ASC is converted into laser‐induced graphene (LIG) by laser scribing and proposed as a substrate for transient electronics.
Yulia Steksova +9 more
wiley +1 more source
Interplay Between Phase Evolution, Fe Migration, and Oxygen Redox in O3‐Type NaxFeyMn1−yO2 Cathodes
Why do Na‐ion battery cathodes, that are compositionally closely related, follow different structural paths during battery operation? This work shows how Fe content controls when iron atoms migrate from their original sites. Early migration locks the layers and blocks key phase transitions, whereas delayed migration permits fuller structural ...
Morten Johansen +4 more
wiley +1 more source

