Business Commons^™

How Corporate Culture Impacts Unethical Distortion Of Financial Numbers, Joseph F. Castellano, Kenneth Y. Rosenzweig, Harper A. Roehm

Accounting Faculty Publications

The recent accounting scandals have highlighted the critical role that investor confidence in the accuracy and lack of distortion of accounting data plays in the health of capital markets and, indeed, the whole economy. The legal and moral culpability of top-level company managers (as well as auditors) is an issue that will be addressed by the nation in the coming months. Whether or not legal sanctions are imposed on managers, it would be well to examine some of the reasons managers may feel compelled to distort accounting numbers as well as engage in other actions that damage the interests of …

Constraint Programming For Scheduling, John J. Kanet, Sanjay L. Ahire, Michael F. Gorman

MIS/OM/DS Faculty Publications

Our goal is to introduce the constraint programming (CP) approach within the context of scheduling. We start with an introduction to CP and its distinct technical vocabulary. We then present and illustrate a general algorithm for solving a CP problem with a simple scheduling example.

Next, we review several published studies where CP has been used in scheduling problems so as to provide a feel for its applicability. We discuss the advantages of CP in modeling and solving certain types of scheduling problems. We then provide an illustration of the use of a commercial CP tool (OPL Studio) in modeling …