Competitive and skilled management accountants are needed for the companies' survival in an ever-changing world and also a world without borders. Therefore, the problem is what components in a decision maker brings out the best decision. Since learning is continuous and continuous learning is essential in an ever changing world in order for the company to survive. The aim of this study is to de...

Process optimization is one of the most important activities in todays competitive industries. the rather high cost of research and development has necessitated the development of experimental methods by which the factors affecting processes could be determined with minimum number of experiments. Over the last two decades, various types of experimental designs have been used. Among the differe...

Today human gait analysis systems are mainly laboratory optics based systems. Sometimes these devices could restric patients’ natural movements because of their construction and/or weight. Therefore [1, 2, 5] measurement results may be completed by some errors. Secondly, there are no fully-compact systems commercially available , which could provide mesurement of selected gait parameters heving...

Todays manufacturing industry faces big challenges. The market demands a very flexible production process which adjusts quickly to e.g. changing characteristics of the produced goods or different lot sizes and which tries to minimize production costs as much possible. In order to meet these challenges todays production control systems become more and more decentralized [GBFG96]. The building bl...

There are surprisingly many anisotropically reflecting objects in the real world. Some examples are brushed metal, cloth, CDs, and even many brands of paper. Despite the importance of anisotropic reflections in the real world, most of todays computer graphics systems cannot deal with them appropriately. This is particularly true for interactive and hardware-accelerated rendering systems, which ...

Flow shop scheduling problem has a wide application in the manufacturing and has attracted much attention in academic fields. From other point, on time delivery of products and services is a major necessity of companies’ todays; early and tardy delivery times will result additional cost such as holding or penalty costs.  In this paper, just-in-time (JIT) flow shop scheduling problem with preemp...

competitiveness is considered as a key criterion for assessing the success of countries, industries and companies. world economic forum defines competitiveness as the set of institutions, policies and factors that determine the level of productivity. moreover, competitiveness can be defined as acquisition more market share, greater profitability and long-term stability and growth of these indic...

Todays, under the competitive conditions, organizational entrepreneurship can play an important role in the success of organizations and make them differentiate from others. Therefore, gaining of knowledge about the factors affecting organizational entrepreneurship is of particular importance. Accordingly, the purpose of this research was to identify and rank the factors affecting organizationa...