the main purpose of this study is to identify the share of public sector accounting in accounting papers as well as its research areas. in addition, this study seeks to present more clear directions about the research opportunities of public sector accounting based on iran’s situation. in this study, research based journals are reviewed from 1992 to 2014. they are analyzed and categorized based...

Japan's health care system is considered one of the best health care systems in the world. Hospitals are one of the most important health care resources in Japan. As such, we investigate Japanese hospitals from various viewpoints, including their roles, ownership, regional distribution, and characteristics with respect to the number of beds, staff, doctors, and financial performance. Applying a...

PURPOSE Objective of this research is to find out weaknesses of undergraduate programs in terms of personnel and financial, organizational management and facilities in view of faculty and library staff, and determining factors that may facilitate program quality-improvement. METHODS This is a descriptive analytical survey research and from purpose aspect is an application evaluation study tha...

A promising technique used in some planning systems to improve their performance is the use of domain dependent search control knowledge. We present a procedure for compiling search control knowledge, expressed declaratively in a logic, into the preconditions of the plan actions (operators). We do this within the framework of the situation calculus by introducing a transformation of nonMarkovia...

Reasoning about perception of depth and about spatial relations between moving physical objects is a challenging problem. We investigate the representation of depth and motion by means of depth profiles whereby each object in the world is represented as a single peak. We propose a logical theory, formulated in the situation calculus (SC), that is used for reasoning about object motion (includin...

By using an example from a robot navigating domain, we argue that to specify declaratively the behavior of an agent, we need to have a formal and explicit notion of \quality plans." To that end, we propose the following three domain independent measures of plan quality: a plan is said to be A-minimalif none of the actions in it can be deleted and have it continue to be a plan; it is said to be ...

We present a declarative formalization of STRIPS [1] as a reasoning strategy in the situation calculus [10]. The idea is to use logic not only to represent planning problems, but also to describe the mental situations, mental actions and reasoning strategy STRIPS uses to solve those problems.

In this paper we study the diierences between two logic theories for temporal reasoning, the Situation Calculus and the Event Calculus, and the implications of these diierences. We construct a new formalism that combines the advantages of both Situation and Event Calculus and avoids the problems of either. The new formalism is useful for general temporal reasoning in worlds with discrete and co...

Financial ratios provide an illustration of the financial situation, the company's returns, and the future opportunities of business units. Considering that in traditional methods, the effect of financial ratios on efficiency has been investigated so far, it did not look right; therefore, we sought a method that It can be used to see the effect of financial ratios. In the process of data envelo...