The objective of this study is to examine whether analysts fully incorporate a nonproportionate algorithm of cost-change relative to revenue-change in forecasting earnings. We conjecture that the errors in analysts’ earnings forecasts made in the first month after the fiscal year-end are largely due to the errors in estimating expenses as a result of analysts’ use of a proportionate cost-change...

Metabolic rate is a critical factor in animal biology and ecology, providing an objective measure that can be used in attributing a cost to different activities and to assessing what animals do against some optimal behaviour. Ideally, metabolic rate would be estimated directly by measuring heat output but, until recently, this has not been easily tractable with fishes so instead metabolic rate ...

OBJECTIVE We attempted to estimate the excess annual costs that a US private employer may attribute to employing an individual who smokes tobacco as compared to a non-smoking employee. DESIGN Reviewing and synthesising previous literature estimating certain discrete costs associated with smoking employees, we developed a cost estimation approach that approximates the total of such costs for U...

According to New Home Economics, valuations of household production based on opportunity cost and market price methods should produce similar estimates. Data from the National Survey of Family and Households are used to assess the extent to which the opportunity cost and market price methods of valuing home production are similar. This paper shows that the two approaches are not similar once on...

Due to induced dependent censoring, estimating mean costs and quality-adjusted survival in a cost-effectiveness analysis using standard life-table methods leads to biased results. In this paper we propose methods for estimating the difference in mean costs and the difference in effectiveness, together with their respective variances and covariance in the presence of dependent censoring. We cons...

The incidence of human immunodeficiency virus (HIV) is the rate at which new HIV infections occur in populations. The development of accurate, practical, and cost-effective approaches to estimation of HIV incidence is a priority among researchers in HIV surveillance because of limitations with existing methods. In this paper, we develop methods for estimating HIV incidence rates using multiple ...

The purpose of this study is to document current cost-estimating practices used in commercial digital printing. A research study was conducted to determine the use of cost-estimating in commercial digital printing companies. This study answers the questions: 1) What methods are currently being used to estimate digital printing? 2) What is the relationship between estimating and pricing digital ...

In this paper an approach for the estimation of software development costs is presented. The method is based on the characterization of the software to be developed in terms of project and environment attributes and comparison with some similar completed project(s) recovered from a historical database. A case study is also presented, focusing on the calibration and application of the method on ...

Software houses are now keen to provide secure software as requested by customers’ desire with respect to security and quality of their products especially related to the software costing estimation in the software development and implementation environment. Therefore, there is a need to identify the potential security risks while estimating the application cost. In this paper, we provide a lis...