heuristics are often used to provide solutions for flow shop scheduling problems.the performance of a heuristic is usually judged by comparing solutions and run times on test cases.this investigation proposes an analytical alternative ,called asymptotic convergence ,which tests the convergence of the heuristic to a lower bound as problem size grows. the test is a stronger variation of worst cas...

Abstract The high quality of auditing increases investor confidence in financial statements and improves the transparency of financial markets and is seen as an effective regulatory mechanism to prevent managerial opportunistic behavior to reduce representation costs between manager and owner. The purpose of this study was to investigate the effect of locus of control on the relationship betwe...

One of the most important problems and challenges of the VAT system is formation of paper companies which lacks credit and incurring great financial losses for the country’s tax system. The paper companies have no existence and no economic activities and make disorder in economy of the country and they prevent economic transparency. The main objective of the present study is to identify the fac...

in this thesis, a structured hierarchical methodology based on petri nets is used to introduce a task model for a soccer goalkeeper robot. in real or robot soccer, goalkeeper is an important element which has a key role and challenging features in the game. goalkeeper aims at defending goal from scoring goals by opponent team, actually to prevent the goal from the opponent player’s attacks. thi...

some researches made in the field of agency problem issue, deal with the role of control systems regarding owners and managers. in this research the relationship between the two control mechanisms, namely the voluntary disclosure (external control mechanism) and outside directors (internal control mechanism), which are reductive of agency problems, has been studied. for this reason, a sample ...

testing plays a vital role in any language teaching program. it allows teachers and stakeholders, including program administrators, parents, admissions officers and prospective employers to be assured that the learners are progressing according to an accepted standard (douglas, 2010). the problems currently facing language testers have both practical and theoretical implications but the first i...