Environmental Costs and Standard Cost Method

Cost Structure and Sticky Costs

Beginning with Anderson, Banker and Janakiraman (2003), the accounting literature attributes the asymmetric cost response to activity changes or sticky costs as resulting from managerial choices. Using a simulated dataset that excludes any role for managerial actions, we investigate whether cost structure alone could yield regression estimates similar to those the literature interprets as consi...

Estimating Environmental Costs

Added demands on natural resources and proposed environmental regulations could potentially have a significant impact on the production and operational costs of information technology (IT). In this paper, we utilize an Economic Input-Output Life-Cycle Assessment (EIO-LCA) framework to model projected changes in the cost structure of a portfolio of IT products due to increased electricity prices...

Extreme Makeover: Home Edition, Setting the American Dream’s Homeownerships Standard of Living and its Costs

This article discusses how the Extreme Makeover: HomeEditionUStelevision reality program, which focuses on rebuilding houses for those in need,sets unrealistic boundaries for the American Dream’s standard of living oflow-income homeowners in the United States. Passing through economic hardshipin the past several years, it is important to study how this program can meet thereal expectations of t...

Chapter 15. Travel Cost Method of Valuing Environmental Amenities

The true cost of cardiovascular imaging: focusing on downstream, indirect, and environmental costs

To develop a more realistic assessment of costs, herein named "true" costs, the extra-cancer from medical radiation, environmental damage from imaging paraphernalia and radioactive wastes must be included as long-term costs from imaging examinations. It is urgent to define the "true" costs across imaging modalities as it interferes on physicians' decision to request an exam and on research proj...