This paper establishes the tactics that auditors use in negotiations with their client-management. It analyses those tactics to determine whether they are related by some underlying dimensions and their relevant strategies. Auditors performed a sorting task on 38 audit-specific tactics and...

In many regression applications, users are often faced with difficulties due to nonlinear relationships, heterogeneous subjects, or time series which are best represented by splines. In such applications, two or more regression functions are often necessary to best summarize the underlying...

This paper develops a maximum likelihood based method for simultaneously performing multidimensional scaling and cluster analysis on two-way dominance or profile data. This MULTICLUS procedure utilizes mixtures of multivariate conditional normal distributions to estimate a joint space of...

This paper develops a maximum likelihood based methodology for simultaneously performing multidimensional unfolding and cluster analysis on two-way dominance or profile data. This new procedure utilizes mixtures of multivariate conditional normal distributions to estimate a joint space of...

Im deutschen Lebensmitteleinzelhandel finden sich neben dem bekannten Sonderangebot vermehrt neue Aktionsformen wie „BOGOF“, „Rabatt“, „Linksave“ oder „Coupons“. Der vorliegende Beitrag diskutiert die Akzeptanz dieser unterschiedlichen Verkaufsförderungs-aktionen. Dabei ist...

Clustering is a highly popular and widely used tool for identifying or constructing databased market segments. Over decades of applying cluster analytical procedures for the purpose of searching for homogeneous subgroups among consumers, questionable standards of utilization have emerged, e.g....

In this paper, we investigate how industrial buyers align their relationships with suppliers to the contextual characteristics of the purchase. We propose that patterns of purchasing strategy are evidenced, in part, by the alignment of three fundamental domains: the firm's strategic intent for a...

Research on buyer-seller relationships in the agricultural sector receives little attention. A growing body of evidence suggests that strong buyer-seller relationships facilitate more efficient supply chains. The long term relationship literature tends to treat suppliers as a homogenous group...

We tested for club convergence in U.S. agricultural total factory productivity using a sigma convergence test. We used the same club of states as used by McCunn and Huffman as well as different states within 10 clubs identified by the cluster analysis. Results showed convergence was evident only...

In spite of different economic agents’interests, as well as the Administration’s effort inpromoting extensive beef-producing systems over thelast years, this kind of activity still hasn’t reached thedesirable levels, being necessary that farmers perceivean appropriate benefit which...