Business students often have difficulty integrating economics reasoning into other business disciplines because of differences in the format and presentation of financial data across disciplines. Economics courses use one format while Accounting and other business courses use another. This paper...

The objective of this work is the analysis of the influence that the resources and capabilities of companies in the distribution sector in Spain has to explain productive efficiency as a performance measure (in the period 1997-2006, for a total of 42 sectors of activity a 4-digit NACE). It also...

Hierarchical aggregation/disaggregation of time series in order to make forecasts is a frequent challenge in business and econometric scenarios. This work presents a novel approach for selecting an adequate time series disaggregation level as a starting point for making forecasts. The...

The design of the new study plans adapted to the guidelines of the European Higher Education Area (EHEA) attempt to bring business reality closer to the students, involving them into their learning process adopting an active model and participation and providing them a favourable framework in...

One of the most complex and sophisticated managerial tools is the profit centers based management. Promoting and using the profit centers based management in the Romanian companies represents a condition for the economic and commercial success. By its content, the profit centers based management...

This paper improves upon the existing literature surrounding the production order quantity inventory model in which unit cost and daily production are assumed to be constant. By including economies of scale into the model, we examine its impact on production order quantity and total cost. The...

The study of the effectiveness of boards of directors is a tremendously interesting area of investigation, heightened by the many financial scandals of the recent past. Research efforts have suffered from several deficiencies like the inconsistency of many of the results achieved (Daily, Dalton...

In this paper we asses the current state of research on Lean Production and Supply Chain Management in the aeronautic industry, with two basic aims: 1) identify all lines of research developed, providing a classification criterion of literature, 2) discuss the empirical evidence and try to...

Traditionally in India the Government owned enterprises has been cursed by people and scholars equally. The notional drivers of change and progress, these giants have been criticized over the years as grossly inefficient, over staffed, bureaucratic and killingly slow in decision making. Though...