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...

The aim of this study is to identify and measure the variables which influence per capita municipal solid waste generation in the south-eastern U.S., using the 100 counties of North Carolina as a data set and regression models for statistical analysis. Variables are selected to capture the residential, institutional and commercial components of the municipal solid waste stream, as well as the o...

We present a planning model for chemical commodities related to an industry case. Commodities are standard chemicals characterized by sales and supply volatility in volume and value. Increasing and volatile prices of crude oil-dependent raw materials require coordination of sales and supply decisions by volume and value throughout the value chain to ensure profitability. Contract and spot deman...

Affected by globalization and increased complexity, supply chain managers have learned about the importance of Sales and Operations Planning (S&OP). However, in large scale supply chains, S&OP has received little attention, by both academics and practitioners. The purpose of this manuscript is to investigate the advantages of S&OP process using a mathematical modeling approach in a large scale ...

This paper outlines an e-business strategy for a large independent Travel Agent with multiple sales channels and business units. The present configuration does not provide a framework for the development of ebusiness solutions for the travel company. The paper discusses the creation of an infrastructure for the development of the company’s Intranet to integrate its separate business units with ...

Manufacturing processes may be viewed as operational units in the overall manufacturing/production system. Changes in technology, production patterns, and process settings are typically made at the process (unit) level. Very often, environmental problems are apparent when the manufacturing/production system is viewed as a whole (many units joined together). However, with the units aggregated to...