Strength, as an important indicator of structural materials, has always been research topic in materials science. Theoretically, building a strength model is rewarding method to understand the relationship between mechanical properties and microstructure materials. Although many models can reduplicate experimental values very well, they are empirical models, their applicability limited for whic...

We study in this paper the consequences of using the Mean Absolute Percentage Error (MAPE) as a measure of quality for regression models. We show that finding the best model under the MAPE is equivalent to doing weighted Mean Absolute Error (MAE) regression. We show that universal consistency of Empirical Risk Minimization remains possible using the MAPE instead of the MAE.

This paper applies a value-based management framework to critically review empirical research in managerial accounting. This framework enables us to place the exceptionally diverse set of managerial accounting studies from the past several decades into an integrated structure. Our synthesis highlights the many consistent results in prior research, identifies remaining gaps and inconsistencies, ...