The estimation of costs allocated to each customer when serving them in a collaborative logistic operation is a complex problem whose solution is computationally very expensive. In this work the case of central horizontal collaboration for vehicle routing problems with time windows and a central...

Financial sustainability is a recurring challenge for public organizations and is closely linked to resource allocation. Medical malpractice claims can significantly impact public healthcare costs, prompting several countries, including Italy, to adopt different strategies for managing these...

The estimation of costs allocated to each customer when serving them in a collaborative logistic operation is a complex problem whose solution is computationally very expensive. In this work the case of central horizontal collaboration for vehicle routing problems with time windows and a central...

Financial sustainability is a recurring challenge for public organizations and is closely linked to resource allocation. Medical malpractice claims can significantly impact public healthcare costs, prompting several countries, including Italy, to adopt different strategies for managing these...

This paper performs a forensic analysis of Microsoft Corporation’s transfer pricing cost sharing arrangement based on forensic economic analysis of public and information, including Microsoft’s SEC and foreign country regulatory filings, documents disclosed during a recent federal court...

Cost allocation is one of the important issues in cost accounting. How are the costs incurred allocated to cost objects, such as products, customer groups, activities, and divisions? Companies usually distinguish between operating departments and supporting departments. Operating department is a...

Background: Achieving universal health coverage (UHC) is a global priority and a keystone element of the 2030 Sustainable Development Goals. However, COVID-19 is causing serious impacts on tax revenue and many countries are facing constraints to new investment in health. To advance UHC progress,...

When actions by one agent force another to deviate from their agreements with a third, “victim” turns into “injurer” in the chain’s subsequent steps. Should the chain’s initiator be responsible only for the direct harm they cause or also bear some of the indirect losses they trigger?...

This paper performs a forensic analysis of Cisco’s transfer pricing cost sharing arrangement based on forensic economic analysis of public information, including Cisco’s SEC and foreign country regulatory filings, published materials containing insider accounts of Cisco’s operations,...

This paper performs a forensic analysis of eBay’s transfer pricing cost sharing arrangement based on forensic economic analysis of public information, including eBay’s SEC and foreign country regulatory filings, court proceedings, case studies, published materials containing insider accounts...

Background: Achieving universal health coverage (UHC) is a global priority and a keystone element of the 2030 Sustainable Development Goals. However, COVID-19 is causing serious impacts on tax revenue and many countries are facing constraints to new investment in health. To advance UHC progress,...

When actions by one agent force another to deviate from their agreements with a third, "victim" turns into "injurer" in the chain's subsequent steps. Should the chain's initiator be responsible only for the direct harm they cause or also bear some of the indirect losses they trigger? Through an...

Chapter 1. Traditional and Management Engineering in Operational Decision-Making -- Chapter 2. Capacity and Patient Flow Problems -- Chapter 3. Staffing and Scheduling Problems with Uncertain Patient Demand -- Chapter 4. Staffing and Resource Allocation Problems Amenable to Analytic Optimization...

Abstract Allocation problems in accounting require joint costs to be allocated among participating agents. In this setting, however, unfair allocations can stifle cooperation and lead to inefficient group outcomes. Then, what qualifies as fair enough for individual agents to agree to cooperate...

Target costing is a well-established strategic cost management tool in theory and practice. The original target costing model implies independence of customer preferences resulting in additive utility functions for the customer-oriented optimization of cost structures. We argue that this...

Minimum-cost spanning tree problems are well-known problems in the operations research literature. Some agents, located at different geographical places, want a service provided by a common supplier. Agents will be served through costly connections. Some part of the literature has focused,...