Results 121 to 130 of about 3,265,997 (303)
The activity-based costing method developments: state-of-the art and case study [PDF]
This paper analyses the management accounting applications which try to improve the Activity-based Costing method. In the first part, we describe them using the Strategic Management Accounting stream.
Grégory Wegmann, Nozile Stephen
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Student engagement extends beyond simple attendance. Across 891 bioscience students from three universities, attendance behaviour was associated mainly with structural influences, whereas classroom spatial behaviour reflected affective and sensory factors.
Nigel Page +4 more
wiley +1 more source
Direct-Costing As One of Most Applicable Methods of Management Accounting of Companies
Th e paper considers the method of direct-costing, which is used to solve many problems of business, for planning and controlling the results of operations. Th e sense and necessity of formation of the cost price on direct expenses is considered.
G. Mashinistova +1 more
core +1 more source
A rapid visual test combines DNA amplification, CRISPR–based target verification, and a lateral flow strip to detect Streptococcus suis. The assay gives results in about 45 min, reduces false‐positive interpretation, and does not require fluorescence equipment.
Liu‐xin Li +7 more
wiley +1 more source
This minireview explores fluorination as a key strategy to optimize therapeutic molecules and nanocarriers. By incorporating different fluorinated motifs—from single atoms to linear and branched chains—drug delivery, cellular uptake, and colloidal stability can be improved and fine‐tuned.
Martina Beccalli +2 more
wiley +1 more source
ABSTRACT Advancing artificial intelligence (AI) has transformed learning and work, yet higher education and professional development programs have not systematically equipped learners for AI‐prevalent environments. This lack of preparation creates uncertainty regarding control, responsibility, trust, and accountability.
Moon‐Heum Cho, Jerusalem Merkebu
wiley +1 more source
ABC COSTING OF JATC PROJECT IN PT. SYNERGIA GENERAL CONTRACTORS AND PROJECT SERVICES [PDF]
ABC COSTING OF JATC PROJECT IN PT. SYNERGIA GENERAL CONTRACTORS AND PROJECT SERVICES - Traditional costing, activity based costing system, direct cost, cost pools, cost drivers, small constructin company ...
VERDIAN, TEUKU
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Direct and indirect costs of paediatric asthma in the UK: a cost analysis
Objective To estimate the cost of paediatric asthma from a UK National Health Service (NHS) and societal perspective and explore determinants of these costs. Design
Charlotte T Kennedy +3 more
openaire +3 more sources
Ethical Foreground and Background in Adult Educator Work
ABSTRACT Adult educators work in a complex ethical environment. The very act of contributing to the learning of another is fraught with moral overtones. In this paper we consider the ethical dimensions of adult educator practice by distinguishing the ethical features of the context or ‘background’ of practice from the ethical capabilities and decision ...
Steven Hodge, Sonal Nakar
wiley +1 more source
A mathematical programming approach for supplier selection using Activity Based Costing. [PDF]
Vendor selection is an important problem in today's competitive environment . Decisions involve the selection of vendors and the determination of order quantities to be placed with the selected vendors.
Degraeve, Zeger, Roodhooft, Filip
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