From 1990 onwards, the production of livestock manure and minerals is annually calculated according to standardised calculation methods developed by a collaboration of different institutes. This ...

The high-low method is used in cost accounting to estimate fixed and variable costs based on a business's highest and lowest levels of activity. By focusing on these extremes, the high-low method ...

According to the European Council, the new system will be based on the ISO 14083:2023 standard, which defines calculation methods for greenhouse gas emissions from freight and passenger transport ...

The goal of accounting is to produce fair and accurate statements about a company's financial performance and condition. An underlying principle of accounting is to connect the expenses that are ...

From January 1, 2026, the lump-sum tax mechanism will end. All business households with taxable revenue must self-declare and ...

The purpose of this article is to numerically show three different methods that can be used to calculate netback value (NBV) for pricing natural gas. Netback pricing is a contractual arrangement in ...

All electrical systems are susceptible to short circuits and the abnormal current levels they create. These currents can produce considerable thermal and mechanical stresses in electrical distribution ...

esearchers compared the accuracy of the new LDL calculation method with the Friedewald method. Findings from a cross-sectional study of over 1.5 million U.S. patients indicate that a newer method of ...