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...

a r t i c l e i n f o Salespeople play a pivotal role in promoting new products. Therefore, managers need to know what control mechanism (i.e., output-based control, behavior-based control, or knowledge-based control) can improve their salespeople's new product sales performance. Furthermore, managers may be able to assist salespeople in performing better by having a strong market orientation. ...

Real-time remote sales assistance is an underdeveloped component of online sales services. Solutions involving web page text chat, telephony and video support prove problematic when seeking to remotely guide customers in their sales processes, especially with configurations of physically complex artefacts. Recently, there has been great interest in the application of virtual worlds and augmente...

The sale of tickets, premium seating, and sponsorship is fundamental to the financial viability of professional sport organizations. With ticket sales as the most important source of local revenue for most sport organizations and the sale of premium suites and sponsorships unshared amongst other franchises (Smith & Roy, 2011; Howard & Crompton, 2004), recruiting, training, and retaining high qu...

The GOMOS Steering Front Assembly (SFA) is essentially a two axis pointing system. It comprises of a mirror (SMU), a Mechanism Drive Electronics unit (MDE) and a Steering Front Mechanism (SFM). Unlike many other pointing systems the SFA must maintain a line of sight stability of better than 3 microrads, while subjected to considerable microvibration disturbances from the host spacecraft. This p...

The definition of the essence sales management activities at enterprise is presented. list functions developed, point view on their composition revealed. content «sales market research» function as an initial in system clarified. Emphasis placed motivating employees who carry out activity and other objects that are participants process. It studied purpose planning to ensure tasks part individua...