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Carolina Bona-Sánchez, Heidi Salokangas and Kaisa Sorsa
This study explores the complexities of cost behavior in the textile industry, conducting a comparative analysis between firms in the Nordic countries and Spain. Our main goal is to examine how distinct economic and corporate governance models impact the...
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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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Jiatong Hou, Bo You, Jiazhong Xu, Tao Wang and Moran Cao
This paper proposes a lightweight detection model based on machine vision, YOLOv5-GC, to improve the efficiency and accuracy of detecting and classifying surface defects in preforming materials. During this process, clear images of the entire surface are...
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Bo-Min Bae, Yeon-Soo Kim, Wan-Soo Kim, Yong-Joo Kim, Sang-Dae Lee and Taek-Jin Kim
In the field of agricultural machinery, various empirical field tests are conducted to measure design loads for the optimal design and implementation of tractors. However, conducting field tests is costly and time-consuming, with many constraints on weat...
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Wenjun Huang, Qun Sun, Anzhu Yu, Wenyue Guo, Qing Xu, Bowei Wen and Li Xu
Point symbols on a scanned topographic map (STM) provide crucial geographic information. However, point symbol recognition entails high complexity and uncertainty owing to the stickiness of map elements and singularity of symbol structures. Therefore, ex...
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Mitha Dwi Restuti, Lindawati Gani, Elvia R. Shauki and Lianny Leo
This study aims to test cost stickiness behavior under different managerial ability levels. Managerial ability plays an important role in resource-related decision making. Previous cost stickiness research assumes that managers exhibit similar abilities ...
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Jialin Ge, Xubin Zhang, Huanhe Wei and Qigen Dai
A decreased nitrogen (N) rate with increased planting density (DNID) is recommended as a feasible method to maintain rice grain yield and N-utilization efficiency. However, it is still unclear whether DNID could improve grain quality, particularly the ed...
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Gordon Kuo Siong Tan
Pág. Finance an - 48
Fintech is celebrated for its disruptive and democratizing qualities that dis/reintermediates the finance value chain. Claims of a ?fintech revolution? assume that fintech is ?disruptive? because of its innovative capabilities, but the extent to which th...
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Zehong Wang, Xiaolong Han, Yanru Chen, Xiaotong Ye, Keli Hu and Donghua Yu
Airlines have launched various ancillary services to meet their passengers? requirements and to increase their revenue. Ancillary revenue from seat selection is an important source of revenue for airlines and is a common type of advertisement. However, a...
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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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