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The earth is facing challenges to work for the survival of human life during domino effect disasters. The emergency resource storage locations should be selected considering the probability of domino effect disasters. The first purpose of this study is to select the storage locations where domino effect probability is less. And second, facility development cost and transportation costs and costs for unutilized capacity have been optimized.

The work is a multiobjective optimization problem and solved with weighted sum approach. At first, the probabilities of domino effect due to natural disasters are calculated based on the earthquake zones. Then with that result along with other necessary data, the location to set up storage facilities and the quantities of resources that need to be transported has been determined.

The work targeted a country, Bangladesh for example. The authors have noticed that Bangladesh is currently storing relief items at warehouse which is under the domino effect prone region. The authors are proposing to avoid this location and identified the optimized cost for setting up the facilities. In this work, the authors pointed out which location has high probability of domino effect and after avoiding this location whether cost can be optimized, and the result demonstrated that this decision can be economical.

Disaster response authorities should try to take necessary proactive steps during cascading disasters. The novelty of this work is determining the locations to select storage facilities if the authors consider the probability of the domino effect. Then a facility location optimization model has been developed to minimize the costs. This paper can support policymakers to assess the strategies for selecting the location of emergency resource facilities.

This paper attempts to resolve the conflicting results on sticky cost behavior in prior literature. Large sample studies find that selling, general, and administrative costs (SG&A) and cost of goods sold (CGS) are sticky, that is, costs are less likely to decrease when activity decreases than to increase when activity increases. In contrast, studies limited to one industry find little or no sticky cost behavior.

We investigate whether SG&A and CGS sticky cost behavior differ across/ four major industry groups (manufacturing, merchandising, financial, and services) characterized by different production, operational, and economic environments. In addition, we study whether sticky cost behavior arises for all changes in activity level (as measured by revenue changes) or for only large changes in activity level. Finally, we investigate whether determinants of sticky cost behavior vary across industries.

Our results suggest that costs in the manufacturing industry are the “stickiest,” while costs in the merchandising industry are the “least sticky,” with financial and service industries exhibiting some level of sticky cost behavior. Further, we find that sticky cost behavior is industry-specific, both in the magnitude of activity changes that give rise to sticky cost behavior and in the determinants that drive the behavior.

Our investigation of 20 distinct sub-industries within the “stickiest” manufacturing industry finds that while some sub-industry groupings show significant sticky behavior, most do not. This result may explain why, contrary to large sample studies, single industry studies find little or no sticky behavior in costs.

Our research is the first to try and reconcile the conflicting results on sticky cost behavior. Understanding the pervasiveness of stickiness is necessary to move research forward in this domain.

This study aims to explore the challenges of truck-sharing and effective ways of dealing with those in achieving supply chain collaboration and collaboration in transportation management (e.g. transport collaboration) for transport capacity expansion, and reducing carbon emission and traffic congestion for integrating environmental and social sustainability issues. This paper also reveals insights into successful shared-transportation and a reduction in empty trips.

This exploratory qualitative study was conducted by means of interviewing road carriers from the container transportation industry.

In a truck-sharing initiative, technical issues (e.g. carrying capacity) arise, some of which involve the container truck and some involving constraints that cannot be controlled, such as driving restrictions, seaport operating hours, and the presence of the large number of container categories pertaining to the industry. Therefore, a significant amount of “structural empty running” may always prevail. It should also be noted that some, seemingly vital, constraints can actually be changed, treated, or modified for better truck-sharing outcomes, such as building a foundation of trust and establishing coordination among road carriers.

A probable solution to the problem of increasing hinterland transport capacity is to make appropriate use of the huge number of idle truck slots that exist; this could be achieved by encouraging the acceptance of the challenges of truck-sharing realistically and suggesting an approach to handling them.

To broaden its appeal, truck-sharing initiatives must be able to overcome challenges by combining theoretical insight with an understanding of the practical aspects of such an endeavor. This original research fosters knowledge that is unique and which also has real-life applications in maritime logistics studies and supply chain literature for both port authorities and container road carriers.

Presents Lauchlin Currie's views on public spending as a means to recovery which originally appeared in a memorandum of April 6, 1936.

Empty container trucks may cause a deficit in transport capacity and contribute to congestion and emissions in the port territory. Reengineering of the container truck hauling process to introduce truck-sharing arrangements using the truck appointment system has the potential of reducing the number of empty-truck trips. The paper aims to discuss these issues.

This research evaluates the results from an investigation of the truck appointment system using a case study approach. The data collection phase involved primary and secondary sources along with using publicly available data on port operations.

The study explores a dynamic truck-sharing facility for a computer-based matching system to assign probable export containers to available empty slots of a container truck. The proposed model reengineers the truck appointment system with a potential to reduce the number of empty-truck trips to increase container transport capacity around seaport gates.

Due to continuous increases in container-freight traffic, leading seaports of the world are experiencing a capacity shortage resulting in traffic congestion. The research findings are useful in practice as the proposed truck-sharing model can be introduced to enhance capacity in the container transport chain of the port territory.

The empty-trucks problem has not been addressed much in studies from a decentralized perspective where all truck operators have an equal chance to contribute to optimize the supply chain in contrast with the typical one-company-based optimization. The solution addressed here uses the shared-transportation concept to cover the research gap.

The purpose of this paper is to explore, through a synthesis of the literature, the causes, benefits, constraints and ways for reducing the number of empty trips made by container trucks. Reduced empty truck trips contribute to sustainable transportation practices in the port territory.

To contribute in the current body of the literature, through a comprehensive synthesis of the studies, this study examines many perspectives surrounding the empty truck trips at container terminals. Hence different, but relevant operational aspects of empty truck trips are explored. This study adopts a content analysis as the research methodology.

Different perspectives, which are drawn from the reviewed literature, identify a research gap in published research in the area of transport collaboration (of supply chain collaboration) and coordination problems in hinterland transport chains (of maritime logistics), and the literature relating to backhauling (of vehicle routing problems with backhauls). To cover that research gap in the literature, this study attempts to highlight and synthesize the important empty-trips studies currently available into a coherent and understandable form.

As an integral part of encouraging collaboration in the container transportation industry, this research may be effective in persuading port authorities to evaluate and to help transport managers to reply to specific enquiries of truck-sharing arrangements.

The utilization of available empty space of container trucks is a feasible option of increasing transport capacity and achieving sustainable transportation benefits.

This paper provides a contemporary lens to view the relationship between empty trips and their applications in the carrier industry, in order to resolve the perceived issues of non-sustainable transportation and their implications for the society.

The literature suggests that management discretion to adjust resources in response to changes in sales can create asymmetric cost behavior and management incentives to move stock prices can influence its decision to release management earnings forecasts (MEF). The purpose of this paper is to investigate the association between a firm’s degree of cost stickiness and its propensity to release MEF. The authors propose that both MEF and cost stickiness are influenced by management strategic choices and provide two possible explanations along with supportive evidence. First, when management is optimistic about future performance, it tends to increase both cost stickiness and is willing to disclose the optimistic expectations through MEF. Second, cost stickiness increases information asymmetry between management and investors, thus management tends to issue earnings forecast to mitigate the perceived information asymmetry.

The authors collect firm-level fundamental data from the COMPUSTAT database, and market data from the CRSP database during 2005 and 2016. The data used to measure variables related to institutional ownership and financial analysts are, respectively, obtained from the Thomson Reuters and the I/B/E/S databases. The quarterly MEF data are from two databases. The authors obtain the data before 2012 the from Thomson First Call’s Company Issued Guidance database and manually collect the data between 2012 and 2016 from the Bloomberg database for the largest 3,000 publicly traded US companies. The measurement of cost stickiness is based on the industry-level measurement developed by Anderson et al. (2003) and the firm-level measurements developed by Weiss (2010). The authors construct two measurements, management’s propensity to issue MEF and the frequency of MEF, to capture management’s voluntary disclosure strategy.

The analyses of a sample between year 2005 and 2016, indicate that the firm-level cost stickiness is positively associated with the firm’s propensity to issue MEF and the frequency of MEF. Moreover, the authors find that the level of cost stickiness is associated with more favorable earnings news forecasted by management. Additional tests suggest that both information asymmetry and managerial optimism may explain the relationship between cost stickiness and MEF. Finally, the authors find that the association between cost stickiness and MEF behaviors is more pronounced when the resource adjustment cost is high and when the firm efficiency is high. The results are robust after using alternative measurements of cost stickiness and MEF.

First, this paper attempts to build a bridge between managerial accounting and financial accounting by providing evidence of managerial incentives and discretions that affect both cost structure and earnings. The authors contribute to, and complement, prior studies that primarily disentangle the complicated accounting information system by focusing on either the internal information system or the external information system. Second, the paper complements prior studies that examine cost stickiness and its determinants of asymmetric cost behavior by providing additional evidence for the value-relevance of cost stickiness strategy and its link to MEF releases in mitigating information asymmetry. Third, the findings are also relevant to current debates among policymakers, academia and practitioners regarding modernization of mandatory and voluntary disclosures through discussing the managerial incentive behind the managerial disclosure strategies as reflected in MEF releases (SEC, 2013). Fourth, the authors provide evidence regarding management’s role in influencing cost asymmetry and MEF releases, which support the theoretical argument that management discretions affect the firms’ cost structure and MEF disclosures.

Investigates empirically the perceptions of non‐exporters regarding factors stimulating export initiation. Draws on research based on a representative sample of 112 Cyprus‐based manufacturers. Reveals that stimuli relating to the fulfilment of the firm′s traditional objectives exhibited the highest motivating impact, followed by factors aiming at minimizing domestic market‐related risks. These findings generally contrast with the results of previous research on export stimulation. Analysis of perceptions on stimulating factors according to certain organizational determinants showed the firm′s size to have the greatest discriminating effect, followed by the type of goods produced and exposure to export activities; the age of the firm had no differentiating role whatsoever. Finally, classification of the stimuli according to internal/external and proactive/reactive taxonomies demonstrated that factors of an internal and proactive nature provided the strongest stimulating impact, denoting a positive predisposition towards exporting.

The purpose of this paper is to investigate capacity coordination in services supply chain (SSC). It provides discussion and application of various contracts in a two-stage single period SSC.

This paper considers a two-stage serial supply chain with demand uncertainty and price insensitivity. A model is developed to represent a global IT SSC incorporating services specific factors like over-capacity cost and higher degree of substitution resulting in flexibility to meet unplanned demand. At first, centralized and competitive solutions of the model are studied. Then, the paper studies coordination in this supply chain using some of widely used contract templates.

This paper finds several key insights for the researchers and practitioners in this area around adverse impact of over-capacity cost on demand, positive effect of delivery team’s exposure to market on contracting terms and better understanding of efficient frontiers for selected contracting mechanism.

This paper has limited its analysis to three key and most widely used contracts and made assumptions about risk-neutrality of the firms. Future research can study other contracting templates and/or relax for the model as laid out in this paper.

An automated software agent can be built leveraging the closed form equations developed here to help decide on optimal capacity investment and devise coordinating contracts.

This paper established that because of higher degree of substitution, perishability and non-trivial over-capacity cost, SSC behave bit differently than the physical goods supply chain and coordination of participating firms needs to be studied in a services specific context for improving system-wide performance.

The implementation of modern managerial accounting systems has its benefits, but needs certain facilities to be made available. Activity Based Budgeting (ABB) is a system that could be useful in managing shared service departments by providing deeper insights to their capacity utilization and resource allocation than a traditional budgeting system. This paper studies the possibilities, benefits, and difficulties that may face the implementation of an ABB system in an environment that lacks sophisticated IT based accounting information system. This study used an application experiment to implement the ABB in two shared service departments (Accounts and Transportation) in two different companies. In addition, a simple survey of the two companies’ employees was adopted to acquire their reaction and feedback about the proposed budgeting system. Results show that benefits can be gained and difficulties resulting from lack of IT support can be overcome but with considerable human effort. When labor force is not a constraint, this provides the solution. However, measuring human labor’s capacity is a factor that needs more consideration from accounting researchers.