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 main objective of the paper is to develop an econometric model to forecast box-office revenue of motion pictures. Considering the importance demand for new products, marketing researches have developed various demand forecasting models. However, these models forecast future demands based on either several months of initial sales data after new product introduction or the survey data on cust...

BACKGROUND The epidemiology of vulvovaginal candidiasis (VVC) and such recurrent infections (RVVC) has been difficult to study as the majority of episodes of these conditions are self-treated by the women affected. In Sweden, all pharmacies are owned by the state and all prescriptions and over-the-counter (OTC) products, such as antifungals, are registered in a database, which offers unique pos...

1 Introduction Recommender systems offer benefits to both consumers and firms. For consumers, recommender systems help individuals both become aware of new products as well as select desirable products among myriad choices (Pham & Healey, 2005). For firms, recommender systems have the potential to increase profits by converting browsers into buyers, cross-selling products, and increasing loyalt...

OBJECTIVE To describe changes in prescription of hormone replacement therapy (HRT) in Asturias (Spain) after the publication of the results of the Women's Health Initiative and the Million Women Study and following the recommendations of the Spanish Drugs Agency to women and prescribers (2004-2005). METHODS We performed a quasiexperimental study with no control group. The data used consisted ...

OBJECTIVE To ascertain if monitoring over-the-counter (OTC) drug sales could provide a timely syndromic surveillance method of detecting outbreaks of gastrointestinal illness. METHOD This study evaluated the potential of a syndromic surveillance system by comparing retrospective pharmacy OTC sales of anti-nauseants and anti-diarrheals to emergency room visits and case numbers from two Canadia...

traditional agriculture and non-chemical crop production have a long story; however organic agriculture which relies on local and in-farm inputs, with the aim of protecting ecological balances and developing biological cycles on the one hand while regarding regulations and specific standards on the other hand, doesn’t have a very long history. there are numerous environmental reasons for the pr...

PURPOSE OF THE STUDY Financial fraud is estimated to cost consumers approximately $50 billion annually. To examine how new hires are trained to engage in fraud, this study analyzed a sales training transcript from Alliance for Mature Americans (Alliance). In 1996, Alliance was charged with using deception and misrepresentation to sell more than $200 million worth of living trusts and annuities ...

A major requirement of today’s online shops is the availability of competent virtual sales agents that guide the customers through the vast space of available products, services, and other opportunities. This function is mostly implemented by search agents that should help customers to find relevant product information. While these search functions are considered quite important by the online s...

INTRODUCTION Approximately 60% of the American diet comes from processed foods, which makes improving their nutritional quality important for Americans' health. The objective of this study was to measure changes in serving sizes, calories, and sodium in top-selling processed foods that were on the market in 2009 and 2015. METHODS We analyzed products in the top 80% of sales in the 54 processe...