While previous studies have examined how the development of organizational knowledge (organizational learning) affects quality performance, we investigate how the depreciation of organizational knowledge (organizational forgetting) affects vendor quality performance. We use data on 2,732 quality improvement initiatives undertaken by a car manufacturer at 295 vendors. We find that organizational...

The purpose of this paper is to better understand how financial markets use depreciation information that appears in the financial statements . When computing depreciation expense, a firm has discretion in its choice of depreciation method and this choice can impact the amount of depreciation expense and therefore reported earnings. Ceteris paribus, we claim that a firm which reports a low depr...

This research introduces a new variant of the two-echelon vehicle routing problem (2EVRP) called with transshipment nodes and occasional drivers (2EVRP-TN-OD). In addition to city freighters in second-echelon network, set (ODs) is available serve customers. ODs are basis crowd-shipping system which crowds planned trips willing take detours deliver packages exchange for some compensation. To cus...

As part of the recent comprehensive revision of the ’s,  introduced an improved methodology for calculating depreciation. The improved methodology uses empirical evidence on the prices of used equipment and structures in resale markets, which has shown that depreciation for most types of assets approximates a geometric pattern. Previously, the depreciation estimates were derived using st...

We consider a two-echelon assembly system producing a single final product for which the demand is known. The first echelon consists of several parallel stages, whereas the second echelon consists of a single assembly stage. We assume that the yield at each stage is random and that demand needs to be satisfied in its entirety; thus, several production runs may be required. A production policy s...

We consider the classic N -stage serial supply systems with linear costs and stationary random demands. There are deterministic transportation leadtimes between stages, and unsatisfied demands are backlogged. The optimal inventory policy for this system is known to be an echelon base-stock policy, which can be computed through minimizing N nested convex functions recursively. To identify the ke...

Hospitalization data were extracted for Marines wounded in Vietnam from 1965 to 1969 to examine the echelon flow of treatment care for different types of injuries. The inter-echelon movement of each patient who was hospitalized at an echelon II or III facility was tracked until the treatment was completed or until the patient was moved to a facility in the continental United States. Results sho...