Results 51 to 60 of about 14,374 (162)

Cost Stickiness and Anti-Cost Stickiness of Non- Manufacturing Costs in Iranian Firms

مطالعات تجربی حسابداری مالی, 2017
Cost stickiness denotes the asymmetric response of costs to sales increasesversus sales decreases. In this paper, we also consider the concept of costanti-stickiness. Cost anti-stickiness happens when the decrease of costs incase of a fall in sales is more than the increase of costs due to an equal rise insales.
Gholamhossein Asadi, Behzad Beig Panah Beig Panah   +1 more
openaire   +1 more source

An annotated image dataset of pests on different coloured sticky traps acquired with different imaging devices

Data in Brief
The sticky trap is probably the most cost-effective tool for catching insect pests, but the identification and counting of insects on sticky traps is very labour-intensive.
Song-Quan Ong, Toke Thomas Høye
doaj   +1 more source

Predicting Operating Income via a Generalized Operating-Leverage Model

International Journal of Financial Studies
We propose a generalized, practitioner-oriented operating-leverage model for predicting operating income using net sales, cost of sales, depreciation, and SG&A.
Sherwood Lane Lambert, Kevin Krieger, Nathan Mauck   +2 more
doaj   +1 more source

Evaluation of methods for early detection of Tropilaelaps mites in European honey bee (Apis mellifera) colonies

Scientific Reports
Tropilaelaps mites are emerging ectoparasitic parasites of European honey bees (Apis mellifera) that pose a serious threat to apiculture and pollination security globally.
Cooper Nat Schouten, Kelly Lees, John M. K. Roberts, Emma Thompson Brewster, Flemin Gabriel, Koi Tonny   +5 more
doaj   +1 more source

Assessing the asymmetric cost behavior in China [PDF]

AJAR (Asian Journal of Accounting Research)
Purpose – A country’s institutional environment influences every facet of its business. This paper aims to identify institutional factors (state ownership, government attention on employment and employees’ educational background) that affect the ...
Yuxin Shan, Vernon J. Richardson, Peng Cheng   +2 more
doaj   +1 more source

Predicting Earnings Using a Model Based on Cost Variability and Cost Stickiness [PDF]

مطالعات تجربی حسابداری مالی, 2008
This paper aims to evaluate the earning forecasting model based on cost variability and cost stickiness   in comparison to other forecasting models. Cost stickiness means that the rate of decrease in costs while sale declines is less than the rate of ...
H. Khaleghi Moghadam, F. Karami
doaj  

uVALVIT: A tool for droplet mobility control and valving

MATEC Web of Conferences, 2016
Active control of droplet mobility through low cost tools is highly desirable in applications entailing microfluidics, Lab-on-Chip devices and pertinent technologies.
Vourdas Nikolaos, Dalamagkidis Konstantinos, Stathopoulos Vassilis N.   +2 more
doaj   +1 more source

Empirical Evaluation of the Sticky Behavior of Costs in the Tehran Stock Exchange Market [PDF]

بررسی‌های حسابداری و حسابرسی, 2010
One of the primary assumptions of management accounting expresses that changes in costs are proportionate with increasing and decreasing the level of activity.
Mohammad Namazi, Iraj Davanipour
doaj  

Evaluation of sampling methods of Diaphorina citri Kuwayama (Hemiptera: Liviidae) in two citrus growing areas

Revista U.D.C.A Actualidad & Divulgación Científica
Efficient, easy to implement and low-cost monitoring methodologies are necessary to obtain information on arthropod pest populations and to implement the most convenient and timely phytosanitary control practices. To optimize the sampling and monitoring
Lumey Perez-Artiles, José Mauricio Montes Rodríguez, Madeleyne Parra-Fuentes, Carlos Esteban Brochero-Bustamante, Juan Felipe Ossa-Yepes, Luisa Fernanda Guzmán-Sánchez   +5 more
doaj   +1 more source

CEO retirement and cost stickiness

Journal of International Accounting, Auditing and Taxation
Cost stickiness is a crucial concern in accounting research. Prior research sheds light on how cost asymmetry is shaped by managerial decisions in adjusting resources either for value maximization or self-interest. In this paper, we investigate the relationship between the degree of cost stickiness and intentional resource adjustments made by Chief ...
Tong, Jamie Y., Thewissen, James, Ni, Serene Xu, Chen, Shimin   +3 more
openaire   +3 more sources