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Sherwood Lane Lambert, Kevin Krieger and Nathan Mauck
We propose a generalized, practitioner-oriented operating-leverage model for predicting operating income using net sales, cost of sales, depreciation, and SG&A. Prior research links operating income directly to these items; hence, our model includes ...
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Gerhardus van Zyl
AbstractOrientation: This study was part of an ongoing research project on various aspects of employee productivity in the South African workplace.Research purpose: The aim of this study was to determine the impact of industry and geographic dynamics on ...
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Gerhardus van Zyl
AbstractOrientation: This study was part of an ongoing research project on various aspects of employee productivity in the South African workplace.Research purpose: The aim of this study was to determine the impact of industry and geographic dynamics on ...
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Marcelo Precoppe, Gregory Afra Komlaga, Arnaud Chapuis and Joachim Müller
This work compares two different dryers commonly used for cassava processing in Africa, concluding that a pneumatic dryer is a better choice of equipment than a fixed-bed dryer. The findings can be used to guide future research on improving those dryers ...
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Gabriela Marian
The paper structures the advantages and the disadvantages of the determination method of the standard cost. The need of the enterprises to operate with production scientifically established and verifiable costs is a recognized fact by the practice and st...
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Gaspard Clerger
Pág. pp. 165 - 190
We study the cost-effectiveness of a transferable emissions permit system (TEPS)
vis a vis a system of emissions standards. Our analysis includes along with
abatement costs, the costs of enforcing the system to induce compliance. Further,
the analysis co...
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Raida Abuizam
The Juleno Crystals case illustrates how spreadsheet modeling can be used to solve linear programming problems without the use of algebraic formulations. It also enriches students knowledge on how to use integer linear programming with binary (0-1) varia...
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Mansoor Maitah,Helena Rezbová,Ahmed Murjan,Mustofa Jehar
Pág. 154 - 162
To characterize the olive oil production costs and determine the optimal size of olive oil farm, a total of 130 farmers were interviewed in the region. The obtained data was subjected to regression analysis to formulate a mathematical model suitable for ...
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Anastasios Pappas and Ioannis Kostakis
This study presents empirical evidence about the determinants of long-term government bond yields for 19 economies of the European Monetary Union (EMU) over the period 1995?2018 within a multivariate panel framework. The fixed effects estimators reveal t...
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Anastasia Isakova,Vadim Sharmaev
Pág. 93 - 100
The tasks of the investment activity of the enterprise are the renewal of equipment, the modernization and renewal of fixed assets, the increase in the safety of equipment, the introduction of new capacities, the reduction of production costs, and others...
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Ilia Tarasov, Alain Haït and Olga Battaïa
We study a resource leveling problem with variable job duration. The considered problem includes both scheduling and resource management decisions. The planning horizon is fixed and separated into a set of time periods of equal length. There are several ...
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Antti Talvitie
Pág. 4472 - 4490
The paper presents a nonconforming view about corruption and an approach to its ?cure?. It seeks to explain the situation that despite pervasive corruption and weak institutions, emerging economies in Asia attracted foreign investment and achieved a rema...
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Antti Talvitie
Pág. 112 - 141
The paper presents a nonconforming view about corruption and an approach to its ?cure?. It seeks to explain the anomalous situation that despite pervasive corruption and weak institutions, emerging economies in Asia attracted a flow of foreign investment...
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Antti Talvitie
Pág. 112 - 141
The paper presents a nonconforming view about corruption and an approach to its ?cure?. It seeks to explain the anomalous situation that despite pervasive corruption and weak institutions, emerging economies in Asia attracted a flow of foreign investment...
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A. M. Kozuberda,L. V. Pryvalova
Pág. 249 - 253
The article is dealt with proposals for improvement of accounting in signaling and communication and the reasons for such decisions. It is offered to use new methods of calculating depreciation, change the criteria for enrollment in low-value items and s...
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Jinxing Lu, Xianhua Wu and You Wu
In a changing climate, ship speed optimization plays an important role in energy conservation and emission reduction. In order to establish a dual-objective optimization model of minimizing ship operating costs and reducing carbon emissions, fuel costs, ...
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Alexandru-Liviu Olteanu, Marc Sevaux and Mohsen Ziaee
In this paper, an unrelated parallel machine scheduling problem with job (product) and machine acceptance and renewable resource constraints was considered. The main idea of this research was to establish a production facility without (or with minimum) i...
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Feng Cheng, Shuchun Jia and Wei Gao
In order to tackle the issue of carbon emissions in logistics and distribution, a vehicle routing model was proposed with the aim of minimizing the overall cost, which includes the vehicle?s fixed cost, transportation costs, and carbon emission costs. An...
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Angie Ramirez-Villamil, Jairo R. Montoya-Torres and Anicia Jaegler
Studies that use rivers in a last-mile delivery context are scarce. This research considers the first multimodal alternative based on a barge for parcel delivery activities. It proposes two sustainable network designs for a two-echelon distribution. The ...
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Mark D. Rodgers, David W. Coit, Frank A. Felder and Annmarie G. Carlton
In this paper, we present an analytical framework to establish a closed-form relationship between electricity generation expansion planning decisions and the resulting negative health externalities. Typical electricity generation expansion planning model...
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