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latter. Accountancy, part of economics, draws on utilitarian ethics, but not solely so. Accounting, in addition, draws on … deontological and communitarian strands in ethics. The article suggests that the teaching of accounting – especially to non …
Persistent link: https://www.econbiz.de/10010731516
We analyze the initial intellectual property (IP) right of 4,703 start-up entrants in the US, distinguishing between trademark and patent applications. The results show that start-ups are more likely to file for a trademark instead of a patent when entering into more competitive market...
Persistent link: https://www.econbiz.de/10010837533
Many product innovation studies have described key determinants that should lead to successful incremental product innovation. Despite numerous studies suggesting how incremental product innovation should be successfully undertaken, many firms still struggle with this type of innovation. In this...
Persistent link: https://www.econbiz.de/10010731428
Quite often transportation companies face two types of jobs, ones which they can plan themselves and ones which have to be done on call. In this paper we study the scheduling of these jobs, while we assume that job durations are known beforehand as well as windows in which the jobs need to be...
Persistent link: https://www.econbiz.de/10010837573
We propose a taxonomy of bibliometric indicators of scientific performance. The taxonomy relies on the property of consistency. The h-index is shown not to have this important property.
Persistent link: https://www.econbiz.de/10010837633
In this paper, we consider a newly-designed automated storage and retrieval system (AS/RS). The system consists of an automated crane taking care of movements in the horizontal and vertical direction. A gravity conveying mechanism takes care of the depth movement. The aim of the research was to...
Persistent link: https://www.econbiz.de/10010837680
In the past thirty years the full turnover-based storage policy as described by Hausman et al. (1976, Management Science 22(6)) has been widely claimed to outperform the commonly used ABC class-based storage policy, in terms of the resulting average storage and retrieval machine travel time. In...
Persistent link: https://www.econbiz.de/10010730894
While the net present value (NPV) approach is widely accepted as the right framework for studying production and inventory control systems, average cost (AC) models are more widely used. For the well known EOQ model it can be veri_ed that (under certain conditions) the AC approach gives near...
Persistent link: https://www.econbiz.de/10010730925
This paper discusses how a manufacturer and its retailers interact with each other to optimize their product marketing strategies, platform product configuration and inventory policies in a VMI (Vendor Managed Inventory) supply chain. The manufacturer procures raw materials from multiple...
Persistent link: https://www.econbiz.de/10010730927
In this paper, we consider a continuous review inventory system of a slow moving item for which the demand rate drops to a lower level at a pre-determined time. Inventory system is controlled according to one-for-one replenishment policy with fixed lead time. Adaptation to the lower demand rate...
Persistent link: https://www.econbiz.de/10010730983