this study empirically examines whether managers manipulate reported income through the timing of sales of long-lived assets and investments. several empirical implications of the income-smoothing and debt-equity hypothesis in the context of asset sales were tested. the findings are consistent with the timing of asset sales by managers so that the recognized accounting income from these sales s...

The concept of the long tail has recently been used to explain the phenomenon in e-commerce where the total volume of sales of the items in the tail is comparable to that of the most popular items. In the case of online book sales, the proportion of tail sales has been estimated using regression techniques on the assumption that the data obeys a power-law distribution. Here we propose a differe...

In this paper we present a canonical setting that illustrates the need for explicitly modeling interactions between manufacturing and marketing/sales decisions in a rm. We consider a single rm that sells an innovative product with a given market potential and incurs lost sales when unable to supply the product due to capacity constraints. For such rms, we present a new, deterministic model of d...

Distributed generation (DG) has been widely used in distribution network to reduce the energy losses, improve voltage profile and system reliability, etc.  The location and capacity of DG units can influence on probability of protection mal-operation in distribution networks. In this paper, a novel model for DG planning is proposed to find the optimum DG location and sizing in radial distr...

The problem investigated in this paper is focused on integrated tactical planning in the lumber supply chain which is featured as a divergent value chain. In this industry, raw materials (logs) are shipped from forest contractors to sawmills. Then the logs are sawn to finished lumbers and are distributed to the lumber market through different channels. A mixed integer programming (MIP) model is...

The planning and decision support capabilities of the manufacturing planning and control system, which provides the core of any enterprise resource planning package, can be enhanced substantively by the inclusion of a decision support module as an add-on at the midterm planning level. This module, called advanced resource planning (ARP), provides a parameter-setting process, with the ultimate g...

The article examines the essence and approaches to managing sales activities of an industrial enterprise in conditions financial instability, as rapid changes environmental require entrepreneurs find ways preserve company's competitive position. It has been proven that most progressive way organizing is distribution planning, which can be defined a planned, professionally managed vertical marke...

This paper proposes an investment/capacity planning model for projects that involves the production of final products that are sold directly to consumers. The model considers some aspects of the problem that have not been put together before, namely, the location, the advertisement costs, and the effect of the competition. We have used a microbrewery capacity planning problem. The problem is fo...

In this paper, we show that the planning and decision-support capabilities of the MPC (Manufacturing Planning and Control) system, which forms the core of any ERP (Enterprise Resource Planning) package, may be substantively enhanced by including a Decision Support Module (DSM) as an add-on at the midterm planning level. This DSM, called Advanced Resource Planning (ARP), serves as parameter sett...

Application service provider (ASP) An organization that hosts software applications and provides information services for other organizations. Business intelligence software A category of software that enhances the ability of an organization’s decision makers to access and analyze enterprise information. Customer relationship management (CRM) systems An integrated information system that suppor...