Cost and operation of inventory depends a great deal on what happens to demand when the system is out of stock. In real inventory systems, it is more reasonable to assume that part of the excess demand is backordered and the rest is lost. However, the amount of backorders (or lost sales) often incurs disturbance due to various uncertainties. To incorporate this reality, this article attempts to...

due to the fact that assets are recorded at their historical value and they may include unrealized gains (losses), managers may manipulate earnings through the sale of these assets and provide financial information which is not accurate and reliable. the aim of this study is to investigate the relationship between income from asset sales, earnings change and leverage of companies listed on tehr...

Purpose: After sales service includes a wide range of services and provides the basis for long and easy use of the product. The present study was conducted with the aim of designing after sales service curriculum pattern of automobile industry in Iran. Methodology: This was a mixed exploratory study (qualitative and quantitative). The research population in both qualitative and quantitative pa...

The Taxpayer Relief Act of 1997 (TRA97) significantly changed the tax treatment of housing capital gains in the United States. Before 1997, homeowners were subject to capital gains taxation when they sold their houses unless they purchased replacement homes of equal or greater value. Since 1997, homeowners can exclude capital gains of $500,000 (or $250,000 for single filers) when they sell thei...

In the May issue, Major et al. examined trends in adverse events associated with use of prescription and over-the-counter (OTC) acetaminophen products (2009–2012) from data within three national surveillance systems reflecting calls to U.S. Poison Centers, emergency department visits, and hospitalizations. The analysis included changes in the number of adverse events over time as well as trends...

The advent of e-commerce has prompted many manufacturers to redesign their traditionalchannel structure by engaging in direct sales. In this paper, we present a dual channel inventory modelbased on queuing theory in a manufacturer-retailer supply chain, consisting of a traditional retailchannel and a direct channel which stocks are kept in both upper and lower echelon. The systemreceives stocha...

The sales proceeds are the most important factors for keeping alive profitable companies. So sales and budget sales are considered as important parameters influencing all other decision variables in an organization. Therefore, poor forecasting can lead to great loses in organization caused by inaccurate and non-comprehensive production and human resource planning. In this research a coherent so...

Sellers of almost any product or service rarely keep their prices constant through time, and frequently offer price discounts or sales. This paper investigates an explanation of sales as a way for uninformed consumers to be willing to experience the product, and learn about its fit, and where informed consumers may forget about (or change) their preferences. We investigate the role of the rate ...