The choice of depreciation method from among straight-line and accelerated methods can have a significant impact on the present value of expected tax payments. This is a problem that has been studied for decades, with most results indicating the optimality of accelerated methods. Recent research...

Product design refresh programs are critical to maintaining or increasing market share in competitive markets. Programs are generally defined by the frequency of product introductions and level of product improvement with each new release. In this paper, a design refresh program is defined by...