The interaction of major resources and their influence on waiting times in a multi-stage restaurant

The purpose of this study was to examine the impact of major resources on multi-stage waiting times and their interactions on waiting times. The simulation study showed that each resource influenced waiting for different service stages and that interaction among the multi resources occurred. The results implied that the simultaneous increase in the levels of two resources had a synergistic effect on reducing waiting times for some stages. However, for some resources, the simultaneous increase in the resource levels did not help reduce waiting times when the increase in one resource type overwhelmed the other resource's function.     

Cost analysis of water utilities: A goodness-of-fit approach

The behavior of privately owned and publicly owned water utilities is examined by calculating the percentage difference between the observed cost and the optimum cost consistent with the Weak Axiom of Cost Minimization for each individual water utility. It allows for a comprehensive analysis of nearly optimizing behavior of economic units as opposed to the conventional analysis of exact optimizing behavior. The empirical results provide evidence that private water utilities are more efficient than public water utilities.     

Discussion of “on the relation between expected returns and implied cost of capital”

This paper discusses the paper “On the relationship between expected returns and implied cost of capital” by Hughes, Liu, and Liu. The discussion focuses on developing the intuition behind the mathematical results and on extensions of the analysis that future research could address.     

Who is she and who are we? A reflexive journey in research into the rarity of women in the highest ranks of accountancy

This paper proposes a reflexive examination of research into the rarity of women at the highest hierarchical levels of accountancy, with the aim of contributing to the transformation of gendered structures of domination.We practice reflexivity in two ways. First, we provide an analysis of the relationships between research objects, research design, and the implications of research findings, based on a sample of papers dealing with the rarity of women at the highest levels of accountancy. We show that self-proclaimed “neutral” research that rejects any form of prediction is adopting an illusory position which is detrimental to the situation of women. We also point out the risks associated with taking a subjective stance, which can be involuntarily detrimental to the cause it intends to serve.Second, we draw on our various experiences at conferences. We show that our intention to transform the structures of domination has led us to adapt our own discourses, seeking to convince reluctant audiences by adopting a pragmatic style. We also discuss how conferences have shaped our research choices and interests, while making us aware of our own potential tendency towards universalism and a biased standpoint as Western scholars.     

Horizontal Inequity and Vertical Redistribution

Inequality of post-tax income among pre-tax equals is evaluated andaggregated to form a global index of horizontal inequity in the income tax.The vertical action of the tax is captured by its inequality effect on averagebetween groups of pre-tax equals. Putting the two together, horizontalinequity measures loss of vertical performance. The identification problem,which has previously been thought insuperable, is addressed by a procedurevalidating the banding of income units into close equals groups. Thehorizontal and vertical effects of a major Spanish income tax reform areevaluated. Lines for future investigation are suggested.     

The Status Of Women Academic Accountants in Australia

This paper reports the findings of a survey of the attributes, career satisfactions and aspirations of Australian Academic Women Accountants (AAWA). The survey sought information about personal characteristics, institutional role expectations and perceptions of gender-related issues involving recruitment, promotion and retention of AAWAs. The data provide not only an interesting insight into respondents' perceptions of a career in academic accounting, but also a comparative measure against which future progress of AAWAs can be evaluated. The paper makes suggestions for facilitating the career paths of AAWAs at both institutional and individual levels.     

RISKY PRODUCTION WITH EX-ANTE PRICES UNDER MONOPOLY ANALYTICAL AND SIMULATION RESULTS

This paper concerns the case of a monopolist facing multiplicative uncertainty in demand. Karlin and Carr (1962), henceforth KC, show that, when price and production are both chosen ex ante , the uncertainty price exceeds the certainty price. They also give a sufficient condition under which the firm locates above the certainty demand curve, but they do not consider the effect on the output level. In this note we replicate the KC results and then go further. In the special case that the price elasticity of certainty demand is constant, and the probability distribution for the uncertainty parameter in the demand function is uniform, output is unambiguously lower under uncertainty, and KC's condition for the firm to locate above the certainty demand curve can be strengthened to one that is both necessary and sufficient. The robustness of these results is tested under less stringent assumptions on demand, abandoning symmetry for a lognormal distribution of the uncertainty parameter. Simulation confirms that the results hold up, and also determines the effects upon the firm's decisions of an increase in demand uncertainty.     

Comparaisons de divers types de programmes de stabilisation des revenus agricoles du Québec

Deux modèles de programmation mathématique (MOTAD–cible statique et MOTAD-cible dynamique) ont été utilisés pour analyser l'impact de trois différents programmes d'intervention gouvernementale sur l'allocation optimale des ressources et sur les revenus totaux d'une ferme représentative au Québec. Les résultats montrent que sous les scénarios ASRA/ASREC et RARB, les revenus espérés sont supérieurs pour le RARB comparativement à ASRA/ASREC à un bas niveau de risque, mais ils sont du même ordre lorsqu'on considère les niveaux de risque plus élevés. L'allocation des ressources et la taille de la ferme sont quelque peu différentes. Afin de comparer ces deux programmes d'intervention, deux ratios ont été calculés : les dépenses nettes des gouvernements par rapport au revenu brut et au revenu net de l'entreprise. Les résultats montrent qu'un programme de type RARB est supérieur à un programme de type ASRA/ASREC, et ce, même si les transferts par unité assurée sont les mêmes. Sous le scénario CSRN, les résultats indiquent que les fermes ont des tailles de deux à quatre fois plus petites que dans les scénarios ASRA/ASREC ou RARB et que la stratégie financière des dépôts et des retraits dans le compte CSRN est déterminante dans l'augmentation du revenu espéré de la ferme.