This research reviews and tests two contradicting notions in cost stickiness literature by empirical recognition of the consequences of cost stickiness. Cost stickiness is consistent with both rational resource planning and opportunistic incentives of manager to increase personal benefits arising from status and power. Although both mechanisms involve asymmetric retention of slack, some of the ...

journal of accounting advances (j.a.a) vol. 5, no. 1, 2013, ser. 64/3     extended abstract   an analysis of the effects of growth opportunities on financial leverage of companies listed on tehran stock exchange   dr. s. samadi                  s. soheili                   v. kabiripour isfahan university   introduction the ability of companies in identifying the potential financial sources to ...

Feedback-based adjustment of load is a common mechanism for resource allocation in computer networks. This paper disputes the popular beliefs that the additive-increase multiplicative-decrease adjustment policy is optimal or even necessary for convergence to fair resource sharing. We demonstrate that, in the classic synchronous model, additive increase does not guarantee the quickest convergenc...

In recent years, there are many theories and models such as transaction cost theory and the resource-based view have been proposed to explain the formation of strategic alliances. However, the perspectives are usually limited and incomplete. Additionally, the problem of resource allocation is also a serious issue when firms enter strategic alliances. The paper, here, proposes a holistic perspec...

A fast algorithm for solving the first biharmonic boundary problem on a rectangular domain is presented. It is based on splitting the fourth-order problem into a coupled system of two-order problems, whose finite-di↵erence approximations are solved iteratively with linear algebra routines. There, a crucial role plays the orthogonal eigenvalue decomposition of the iteration matrix, which leads t...

In this paper we deal with the numerical computation of the optimal form of reinsurance from the ceding company point of view, when the cedent seeks to maximize the adjustment coefficient of the retained risk and the reinsurance loading is an increasing function of the variance. We compare the optimal treaty with the best stop loss policy. The optimal arrangement can provide a significant impro...

in recognition of the value and limitations of available water resources in agriculture and the occurrence of periodic drought in iran, water conservation and optimal usage of available water is essential. the main objective of this study was to optimize field water management and cropping patterns using deficit irrigation. the effect of reducing water consumption on different growth stages usi...

In an optimal growth setting, where the only productive asset is a renewable resource which is jointly exploited, it is shown that competitively the resource may be over-used or under-used. The diversion from optimal use arises due to the externality embodied in the jointness of exploitation and would intuit over-use. Surprisingly, under-use has been derived as an equilibrium phenomenon by Dutt...