Research strongly suggests non-articulation is an effective indication of the reporting quality of both the cash flow statement (Gong et al. 2014) and income statement (Collins et al. 2015). I complete the financial reporting circle by examining the association between non-articulation and the reporting quality of the balance sheet, captured...
In this study I explore the relationship between firm value and conforming tax avoidance (tax avoidance that does not create a book-tax difference). Tax avoidance provides firms more cash, creating value for the firm. However, conforming tax avoidance has costs, such as lower book income, and these costs potentially lower...
The advancement of new manufacturing techniques such as additive manufacturing enable significantly greater freedom of design compared to conventional techniques. Of significant interest is what improvements could be made in the design of cold plates and heat sinks for electronics cooling. Greater design freedom could potentially enable new designs that...
Radio frequency identification (RFID) has long been regarded as an automated data collection technology that promises solutions to inefficiencies found in supply chains such as “just-in-case” inventory stock, inventory obsolescence, stockouts, and theft. However, the disappointingly slow return on RFID investment has forced companies to examine and redefine RFID initiatives....
Intermodal freight transportation uses at least two different transportation modes (e.g., truck, rail, ship, air) to move freight loads that are in the same transportation unit (e.g., a shipping container) from origin to destination without handling the goods themselves. The increasing shift to intermodal transportation and the growth of freight...
After a mobile communication device (MCD), such as a smartphone or tablet, has been sold to the public, the customer may find that there is a defect. Each MCD is sold with a warranty that covers the repair of manufacturing defects and is supported by the MCD manufacturer. A third...
In this research, a bi-criteria group scheduling problem is investigated in hybrid flow shop (HFS) environments, where the parallel machines in each stage are unrelated, meaning not identical. The objective of the problem is to minimize a linear combination of the total weighted completion times as a means of complying...
Since the 1970s, tendon-transfer surgeries have been routinely performed for a variety of conditions such as stroke, paralysis, spinal atrophy, trauma, and birth defects. The surgery involves rerouting a tendon from a disabled muscle and directly suturing it to a functioning muscle in order to partially restore hand function. This...
Stock loss and out-of-stocks are outcomes of poorly designed inventory management systems and can lead to significant revenue losses. Inventory management systems (IMS) based on radio frequency identification (RFID) have the potential to minimize these losses if they are properly designed and deployed. However, the placement of RFID readers to...