Results 91 to 100 of about 14,584 (302)

Low‐Cost, Large‐Scale Nanoporous Metals by Mechanical Alloying, Oxide Reduction, and Dealloying of Powders

open access: yesAdvanced Engineering Materials, EarlyView.
Powder metal processing provides scalable advantages in nanoporous (np) metal development. Mechanical alloying is used to produce unique precursors for hybrid nanopore formation by oxide reduction and dealloying. As demonstrated in np Ag, this approach improves process efficiency while promoting smaller ligaments and larger pores, both of which are ...
Mark A. Atwater, Oliver A. Fowler
wiley   +1 more source

A cost comparison of traditional and orthodox mental health care

open access: yesNigerian Postgraduate Medical Journal, 2003
This study examines whether cost is a factor in determining the choice of therapy in patients with mental illness. The focus therefore is to compare the cost of therapy (and not scientific basis or efficacy of treatment), in the short term, of traditional with orthodox mental health care. Sixty patients comprising 23 and 28 patients receiving therapies
openaire   +2 more sources

Innovative Processing of Compacted Waste Aluminum Alloy Powders via Controlled Remelting and Solidification

open access: yesAdvanced Engineering Materials, EarlyView.
This study demonstrates an efficient recycling route for out‐of‐spec AlSi10Mg atomized powders through compaction and arc remelting followed by suction casting. By correlating compaction load, cooling rate, and resulting microstructure, we show that intermediate pressures (50–80 kN) and rapid cooling refine dendrites, reduce porosity, and enhance ...
Mila Christy de Oliveira   +4 more
wiley   +1 more source

Costing government outputs: an assessment of activity based costing

open access: yes, 2014
This research investigates the application of activity-based costing (ABC) practices for achieving an outcomes based performance management (OBPM) in an Australian State Government.
Hampson, Veronica   +2 more
core  

Penerapan Metode Activity-Based Costing (ABC) dalam Mengukur Biaya Produksi dan Meningkatkan Efisiensi Operasional

open access: yes
The ABC method emerged as a response to the weaknesses of traditional methods, such as the production volume-based costing method. The purpose of this study was to analyze the Application of the Activity-Based Costing (ABC) Method in Measuring Production
Ala, Helda Marlin   +4 more
core   +1 more source

Product costing using activity-based costing : a case study [PDF]

open access: yes, 1990
As manufacturing enterprises have become less labour-paced the process of recovering overheads by allocation on the basis of direct labour costs has been challenged.
Cattermole, Clinton Wayne
core   +1 more source

Application of the Activity Based Costing System to the Wood Industry [PDF]

open access: yesOvidius University Annals: Economic Sciences Series, 2016
Traditional costing methods assign indirect costs evenly, according to resource consumption bya product, while this consumption actually takes place in an uneven manner.
Daniel Petru Vârteiu   +1 more
doaj  

Eco‑efficiency as Part of Sustainable Farm Development

open access: yesActa Universitatis Lodziensis. Folia Oeconomica, 2019
This paper shows the possible use of Life Cycle Assessment (LCA) and Life Cycle Costing (LCC) methodologies in analyzing the eco-efficiency of agriculture. To use the descriptive and analytic method, the problem of product life-cycle costs identification
Rafał Baum, Jerzy Bieńkowski
doaj   +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

Management Accounting and Stakeholder Capitalism The Case of Target Costing

open access: yes, 2022
Purpose: This paper explores how to change traditional management accounting to support stakeholder capitalism. It extends a popular management accounting model – target costing - to illustrate how to implement stakeholder capitalism in the very ...
Shahid Ansari, Silvana Revellino
core  

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