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Purpose – Accounting research has long shown the effect of subjectivity in performance evaluation. This study investigates one form of subjectivity in performance evaluation: flexibility in weighting performance measures examining decisions made by supervisors about weighting. Empirical studies show that the performance-measure weights are only partially consistent with the predictions of the agency theory and they are a still outstanding issue.

Methodology/approach – We develop an experiment to analyse supervisor decision-making, manipulating two factors: internal organisational interdependence and the level of managerial performance. We derive hypotheses along with both economic and behavioural approaches. The economic approach is based on agency theory predictions and the controllability principle while the behavioural approach is drawn on the organisational justice theory. We argue that in low interdependence contexts the supervisor's decision confirms the agency theory predictions, while in high interdependence conditions weighting decisions could be driven by behavioural considerations of fairness perceptions of the evaluation process and the level of managerial performance.

Findings – We find that in low interdependence contexts the supervisor's decision confirms the agency theory predictions, while in high interdependence contexts it does not. The results indicate that the supervisor's decision stems from the integration of economic and behavioural perspectives.

Research and social implications – The theoretical framework can be useful for interpreting the supervisor decision-making and the weighting process.

Originality – The economic and behavioural approaches allow us to understand flexibility in weighting performance measures suggesting that, in addition to economic considerations, a behavioural perspective may also be relevant in explaining subjective weighting.

Addresses a number of issues relating to determining whether products should be ordered independently and therefore shipped as a single‐product order, or co‐ordinated and shipped as a group, or multiproduct, order from a single source. Factors which might influence the decision include the level or volume of demand, the distribution of demand across products, the weight of items and the attractiveness of the quantity discount offered. Uses an optimal inventory‐theoretic model, that incorporates transport weight breaks and quantity discounts, to assess when product orders should be combined and what products should be ordered separately. The effects of these decisions on the order interval, the number of order groupings, the proportion of items ordered independently, the proportion of attractive discounts forgone in favour of consolidation, and the relative cost savings, are examined using an extensive set of simulated data that are based on a firm in the automobile industry supply chain.

Canada has recognized that the incidence of low birth‐weight babies poses a significant community‐wide health problem with serious societal and medical implications, both now and in the foreseeable future. The focus of this paper is on the direct relationship between low‐income women and low birth‐weight babies. Low‐income is related to low education levels and other behavioral risk factors associated with low birth‐weight babies. Much research and programming has been undertaken in the last 15 years, and some demonstrable improvements have been made. This paper suggests a community‐based approach to the development of programs that can help to make a difference to this ongoing problem.

Nowadays, the importance of infant birth weight (IBW) as a key factor in determining the future of physical and mental development of children is a growing concern. The purpose of this paper is to investigate the relationship between maternal characteristics and IBW among pregnant women who were referred to health centers in Qazvin city in the year 2016.

A descriptive-analytical study was conducted among pregnant women in 28–36 weeks of gestation who referred to healthcare centers and facilities affiliated by the Qazvin University of Medical Sciences in April–June 2016. The associations between maternal physical activity, mothers’ socioeconomic status and birth weight were examined by SPSS Software Package version 16 through linear and logistic regression tests.

Linear regression modeling suggested that maternal weight (p=0.001), income (p=0.04), gestational age of delivery (p=0.00) and pre-pregnancy BMI (p=0.02) were positively associated with birth weight, while occupational and heavy physical activity (p=0.003 and 0.008, respectively) were negatively associated with IBW. In this study, low birth weight infants are compared to those with normal weight belonged to mothers who have spent more time in doing heavy physical activities (OR=1.11, 95% CI 1.01–1.23). Also infants with low birth weight compared to others in the normal weight category were born from mothers with lower pre-pregnancy BMI (OR=0.65, 95% CI 0.62–0.78), gestational age of delivery (OR=0.82, 95% CI 0.79–0.86), maternal weight (OR=0.86, 95% CI 0.84–0.88) and income (OR=0.79, 95% CI 0.69–0.83).

The study findings revealed that certain maternal characteristics could play a significant role in IBW. Despite the importance, in most of developing countries (particularly Iran), future mothers are not advised about an appropriate weight gain during pregnancy or the optimal level of physical activity in such a period of time. Therefore, counseling pregnant women and giving them proper information on appropriate perinatal care would be helpful in order to have pregnancies with optimal outcomes.

The authors applied several statistical methods to analyze IBW among mothers with different maternal characteristics and predict birth weight based on contributing factors.

THE GENERAL ELECTRIC TF34‐GE‐2 turbofan engine was designed and developed specifically to fulfil the powerplant requirements of the S‐3A. Consequently, engine design considerations included both anti‐submarine warfare mission requirements and compatibility with a carrier‐based environment. To meet both, the engine features high thrust‐to‐weight, low fuel consumption over a wide power range, low noise and smoke, and corrosion resistant materials throughout.

We address an interesting case – the predictability of excess US asset returns from macroeconomic factors within a flexible regime-switching VAR framework – in which the presence of regimes may lead to superior forecasting performance from forecast combinations. After documenting that forecast combinations provide gains in predictive accuracy and that these gains are statistically significant, we show that forecast combinations may substantially improve portfolio selection. We find that the best-performing forecast combinations are those that either avoid estimating the pooling weights or that minimize the need for estimation. In practice, we report that the best-performing combination schemes are based on the principle of relative past forecasting performance. The economic gains from combining forecasts in portfolio management applications appear to be large, stable over time, and robust to the introduction of realistic transaction costs.

Individual strategic weight plays an important role in the intra-household allocation of resources; however, empirical studies invariably find such weight difficult to define in a plausible and computable way, given the available data. This paper proposes a framework for the calculation of household members’ strategic weight that can be easily computed using a microsimulation model. The index proposed for each member as the share of resources the household would lose should he or she abandon it. The causes of strategic weight differentials are analysed in four EU countries with significantly different employment structure and tax-benefit systems (Finland, Germany, Italy and the United Kingdom), using EUROMOD, an integrated EU-15 microsimulation model.

This paper evaluates the Nutrition Intervention Project (NIP) implemented statewide in the State of Virginia to determine the effectiveness of nutritional intervention in decreasing pre‐term births and low birth weight (LBW) babies to at‐risk pregnant women in urban and rural areas. Sample size was 1,284. Majority of the respondents were white, primiparae, between 20‐29 years of age, and underweight (BMI < 19.8). Twenty‐one per cent of the of the births were pre‐term, and 13.3 per cent were in the LBW category. Regression analysis indicated that number of visits to the nutritionist was positively associated with birth weight and gestational age of the baby. Nutrition intervention (NI) decreased the smoking behaviour and improved the intake of iron supplements, both of which improved the weight gain and pregnancy outcomes. Effects analysis indicated that the causal effect operated both via intervening variables as well as directly between nutritional intervention and pregnancy outcomes. The path from NI to birth outcomes via weight gain was the strongest. Respondents in urban areas had a higher risk of pre‐term births than rural areas.

This paper presents a behavioral economics model with bounded rationality to describe an individual's food consumption choices that lead to weight gain and dieting. Using a physiological relationship determining calories needed to maintain weight, we simulate the food consumption choices of a representative female over a 30-year period. Results show an individual will periodically choose to diet, but that diet will reduce weight only temporarily. Recurrence of weight gain leads to cyclical dieting, which reduces the trend rate of weight increase. Dieting frequency is shown to depend on decision period length, dieting costs, and habit persistence.

We estimate the parental investment response to the child endowment at birth, by analysing the effect of child birth weight on the hours worked by the mother two years after birth. Mother’s working hours soon after child birth are a measure of investments in their children as a decrease (increase) in hours raises (lowers) her time investment in the child. The child birth endowment is endogenously determined in part by unobserved traits of parents, such as investments during pregnancy. We adopt an instrumental variables estimation. Our instrumental variables are measures of the father’s health endowment at birth, which drive child birth weight through genetic transmission but does not affect directly the mother’s postnatal investments, conditional on maternal and paternal human capital and prenatal investments. We find an inverted U-shape relationship between mothers worked hours and birth weight, suggesting that both low and extremely high child birth weight are associated with child health issues for which mothers compensate by reducing their labour supply. The mother’s compensating response to child birth weight seems slightly attenuated for second and later born children. Our study contributes to the literature on the response of parental investments to child’s health at birth by proposing new and more credible instrumental variables for the child health endowment at birth and allowing for a heterogeneous response of the mother’s investment for first born and later born children.