This paper evaluates a more integrated approach of regulation when doing international comparisons and represents the first cross-country study in the South American region in which quality and weather variables have been included in the analysis. A total of 82 electricity distribution firms operating in Argentina, Brazil, Chile and Peru have been analysed for the period 1998-2008. Stochastic f...

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...

Financial forecast is a subject that investors and researchers have been working on for many years. The developing business environment the globalising market led to variables. This situation has complexity of forecasting models. Technological developments enabled financial forecasts be made by computer programs. way, it possible analyse with more variables avoid mistakes. In this study, five b...

Traditional idea generation techniques based on customer input usually collect information on new product needs from a random or typical set of customers. The “lead user process” takes a different approach. It collects information about both needs and solutions from users at the leading edges of the target market, as well as from users in other markets that face similar problems in a more extre...

Currently, from the statistical analysis of accidents at home and abroad, the number of automobile defects and the resulting automobile accidents are very large. Obviously, the automobile defects have become one of the main factors affecting traffic safety, and risk assessment as an automobile key technical defect of risk management, the elimination of defects and reduce automobile accidents ar...

Gold price forecast is of great importance. Many models were presented by researchers to forecast gold price. It seems that although different models could forecast gold price under different conditions, the new factors affecting gold price forecast have a significant importance and effect on the increase of forecast accuracy. In this paper, different factors were studied in comparison to the p...

PT. Sarana Instrument is a national private company which an authorized sales agent for several instrumentation and control products originating from European countries the United States in Indonesia. Every certainly targets to be achieved every year, that needs forecasting. does not currently have prediction system so making annual targets, it still uses manual estimates by looking at data pre...

Firms use time-series forecasting methods to predict sales. However, it is still a question which method forecaster best, if only single forecast needed. This study investigates and evaluates different sales methods: multiplicative Holt-Winters (HW), additive HW, seasonal auto regressive integrated moving average (SARIMA) [a variant of (ARIMA)], long short-term memory (LSTM) recurrent neural ne...