conclusions there are advantages in applying accrual-based accounting in the public sector which certainly depends on how this system is implemented in the sector. results developed countries have implemented accrual-based accounting and utilized the valid, reliable and practical information in accrual-based reporting in different areas such as price and tariffs setting, operational budgeting, ...

We  deal with the relationship termination problem in the context of individual-level customer relationship management (CRM) and use a Markov decision process to determine the most appropriate occasion for termination of the relationship with a seemingly unprofitable customer. As a particular case, the beta-geometric/beta-binomial model is considered as the basis to define customer beha...

Photo collections are one of the promising sources to tell story of life in this digital era. In this paper we present our work on organizing photos of a lifetime by exploiting semantic annotations. The complexity in using semantic technology is managed by introducing an annotation template corresponding to who, when, where, and what. Semantics of each dimension are semi-automatically annotated...

Spatial data types or algebras for database systems should (i) be fully general (which means, closed under set operations, hence e.g. a region value can be a set of polygons with holes), (ii) have formally defined semantics, (iii) be defined in terms of finite representations available in computers, (iv) offer facilities to enforce geometric consistency of related spatial objects, and (v) be in...

background: planning, organizing, staffing, leading and monitoring are the basic functional component of management. in present article, we aim to define the project monitoring and evaluation in health research system (hrs) considering its success and challenges based on our national experience. methods: in this study based on the information of annual medical science universities evaluation du...

Limited energy is the major driving factor for research on wireless sensor networks. Clustering alleviates this energy shortage problem by reducing data traffic conveyed over the network and therefore several clustering methods are proposed in the literature. Researchers put forward their methods by making serious assumptions such as always locating single sink at one side of the topology or ma...

Photo collections are one of the promising sources to tell story of life in this digital era. In this paper we present our work on organizing photos of a lifetime by exploiting semantic annotations. The complexity in using semantic technology is managed by introducing an annotation template corresponding to who, when, where, and what. Semantics of each dimension are semiautomatically annotated ...

The infrastructure of the electricity grid and super grid system in the hitherto industrialized world was to a large extent built up in the decades following World War II with a peak in investments around 1960-1980. This means that the flotilla of power transformers is now starting to reach projected lifetime of around 40 years. During the last couple of decades there has also been an ongoin...