{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,1,29]],"date-time":"2025-01-29T05:40:24Z","timestamp":1738129224143,"version":"3.33.0"},"reference-count":16,"publisher":"SAGE Publications","issue":"4","license":[{"start":{"date-parts":[[1990,4,1]],"date-time":"1990-04-01T00:00:00Z","timestamp":638928000000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/journals.sagepub.com\/page\/policies\/text-and-data-mining-license"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["SIMULATION"],"published-print":{"date-parts":[[1990,4]]},"abstract":"<jats:p> A simulation model designed to perform economic, risk, and tax analysis for small busi nesses organized as sole proprie torships is presented. The SERTS model can be run deter ministically or stochastically and has the ability to monitor numerous performance vari ables over the entire planning horizon. The model can be used by managers to rank alternative management strategies for risk efficiency. Risk efficiency is identified with generalized stochastic dominance. Alterna tively it can perform impact analysis on government programs and macroeconomic conditions for use by the public policy process. <\/jats:p>","DOI":"10.1177\/003754979005400402","type":"journal-article","created":{"date-parts":[[2008,3,29]],"date-time":"2008-03-29T17:23:43Z","timestamp":1206811423000},"page":"177-188","source":"Crossref","is-referenced-by-count":3,"title":["Economic and financial simulation for small business: A discussion of the small business economic, risk, and tax simulator"],"prefix":"10.1177","volume":"54","author":[{"given":"Mark J.","family":"Cochran","sequence":"first","affiliation":[{"name":"Department of Agricultural Economics and Rural Sociology University of Arkansas"}]},{"given":"James W.","family":"Richardson","sequence":"additional","affiliation":[{"name":"Department of Agricultural Economics Texas A&M University"}]},{"given":"Clair","family":"Nixon","sequence":"additional","affiliation":[{"name":"Department of Accounting Texas A&M University"}]}],"member":"179","published-online":{"date-parts":[[1990,4,1]]},"reference":[{"key":"atypb1","first-page":"131","volume":"42","author":"Anderson, J.R.","year":"1974","journal-title":"Rev. of Marketing and Agr. 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