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...

To reduce their stocks and to limit ruptures, textile companies must improve their supply chain management. This organization requires sales forecasting systems adapted to the uncertain environment of the textile field. The uncertainty is characterized by noisy data, short historic and numerous explanatory variables that influence the sales behavior. This paper deals with new forecasting models...

Sales forecasting systems are used by enterprise managers and executives to better understand the market trends and prepare appropriate business plans. These decision support systems usually use a data warehouse to store data and OLAP tools to visualize query results. A specific feature of sales forecasting systems regarding future predictions modification is backward propagation of updates, wh...

However, there is a lot of capital and plenty of manpower in the auto spare part industry, the enterprises and supply chains of this industry do not perform well in our country. This research models a three-level supply chain with multiple manufacturers, distribution centers and retailers, to minimize the total cost by taking into account various disruptions. The database of two active car spar...

The paper deals with the technical background and the pedagogical issues of a specific implementation for the collection, assessment and archiving of the students' assignments written in Java. The implemented system automatically applies objectoriented metrics on the collected works in order to measure the characteristic features of the assignments. Tutors use these results for the detection of...

No wonder you activities are, reading will be always needed. It is not only to fulfil the duties that you need to finish in deadline time. Reading will encourage your mind and thoughts. Of course, reading will greatly develop your experiences about everything. Reading spacecraft attitude determination and control quaternion based method is also a way as one of the collective books that gives ma...

Readability formulae predict reading outcomes relying on text characteristics but they do not consider reader abilities. This paper describes ways of formulating a reading comprehension formula which includes reader and text characteristics. An experiment embracing 124 subjects and 48 texts serves to demonstrate the mechanisms through which the formula is developed. The applicability of the for...

Reading time is commonly used as a basis for the study of reading. It has been observed in previous studies that unexpected sentences initiating a new context in a body of text considerably increases its reading time. There are two general accounts of the mechanism behind this slowdown. The first views reading, both slow and fast, to be a single, continuous process. The second views reading as ...

In face-to-face instruction of Reciprocal Teaching (RT), students’ reading processes and dialogues with their peers are hardly observed. As a result, the teacher has few clues to identify students’ learning difficulties and provide further scaffoldings. To record students’ reading processes and enhance their comprehension, this study reports on the design of an online reciprocal teaching and le...