This paper addresses the two opposing extremes of standardisation in franchising and the dynamics of sales in search of a juncture point in order to reduce franchisees’ uncertainties in sales and improve sales performance. A conceptual framework is developed based on both theory and practice in order to investigate the sales process of a specific franchise network. The research is conducted ove...

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...

M of retail chains who seek to add new stores or close existing ones need to know the net impact of a store’s opening/closure on the overall chain performance. This requires inferring the extent to which each store generates incremental sales as opposed to competing with other stores belonging to the chain for the same set of customers. However, when the chain is experiencing a growth or a decl...

The root is an important plant part contributing to peanut productivity underwater-limited conditions. Root volume, root surface area and root diameter may becharacters responding to pre-flowering drought (PFD) in peanut. The objectives ofthis study were to investigate the responses to PFD for root surface area, rootvolume and root diameter and to determine the inter-relationships among theresp...

in order to investigate the yield and yield components of four lentil genotypes (local line, local bulk, ill-10314 and ill-6037 genotypes) as affected by three urea nitrogen levels including 0, 45 and 90 kg ha-1, a factorial experiment based on randomized complete block design with three replications was carried out in agriculture and natural resources research center of ardabil, during 2008. b...

this research explores the effective ways of sales promotion at liability insurance according to upgrade policies in tehran. the goal is development of planning strategic to help iran insurance industry.  first, we evaluate opinions and views of iran insurance company experts and iran insurance sales agents in tehran on sales promotion (also, priority of the promotion policies) of liability ins...

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...

We propose the new Top-Dog-Index, a measure for the branch-dependent historic deviation of the supply data of apparel sizes from the sales data of a fashion discounter. A common approach is to estimate demand for sizes directly from the sales data. This approach may yield information for the demand for sizes if aggregated over all branches and products. However, as we will show in a real-world ...