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Sherwood Lane Lambert, Kevin Krieger and Nathan Mauck
We propose a generalized, practitioner-oriented operating-leverage model for predicting operating income using net sales, cost of sales, depreciation, and SG&A. Prior research links operating income directly to these items; hence, our model includes ...
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Jarle Aarstad and Olav Andreas Kvitastein
(1) Background: Previous studies have shown that absenteeism is negatively associated with employee-level performance, but we do not know how exactly absenteeism affects enterprise-level performance. To bridge this knowledge gap, we investigate how avera...
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William Luiz de Souza, Eliéder Prates Romanzini, Lutti Maneck Delevatti, Rhaony Gonçalves Leite, Priscila Arrigucci Bernardes, Abmael da Silva Cardoso, Ricardo Andrade Reis and Euclides Braga Malheiros
Understanding economic scenarios is crucial in all production chains. Tropical pastures are Brazil?s primary food source for beef cattle production, and current pasture management is not ideal due to land degradation. An economic evaluation assists farme...
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Tomá? Mandicák, Marcela Spi?áková, Peter Mésáro? and Mária Kozlovská
The implementation of information systems is a current topic, especially in the digital age and the digital economy. Enterprise resource planning (ERP) systems (such as some information systems) are a tool that can be used for information systems to enab...
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Jovana Jugovic
Pág. 073 - 087
This paper is focused on the theory of sticky costs, created out of researches which pointed to the fact that costs do not act symmetrically in the case of equivalent increase and decrease of the activity volume, as it is implied by the traditional cost ...
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Yuniar Laeli Nur Faizah, Sri Hartiyah
Pág. 53 - 64
This study aims to analyze the effect of capital adequacy ratio, return on assets, non performing financing, operating expenses to operating revenues, financing to deposit ratio, third party fund, nisbah, and number of office to the market share of Islam...
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Emanuele Facchinetti, Beni Rohrbach, Gerko Van der Wel and Andrew Bollinger
In the future, advanced multi-energy systems are expected to handle an increasing share of fluctuating renewable energy generation through the management of multiple advanced energy conversion and storage technologies operating across different energy ca...
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Mehmet Sabri Topak,Nimet Hülya Talu
Pág. 574 - 584
In this study, we attempt to determine the bank-specific and macroeconomic determinants of commercial banks in Turkey over the period 2005 -2015. A balanced panel data set has been formed covering 43 periods between the dates of January 2005 and Septembe...
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Santiago García, Luis Cadarso
Pág. 1121 - 1128
Airline re-fleeting, also known as Demand Driven Dispatch, is the reassignment of aircraft to flights close to departure to improve operating profitability. It swaps aircraft of different sizes on flight legs to change capacity in response to demand. Sch...
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Estelle Malavolti, Frédéric Marty
Pág. 30 - 40
A lot of cases had arouse in the past decade about agreements between regional airports and low-cost carriers. These agreements are challenged on the basis of the State Aids European control as they rise concerns not only about competition distortions be...
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