This paper considers the hierarchical production planning (HPP) concept to solve a production planning problem in the process industry in a fuzzy environment. The adopted fuzzy HPP consists of two levels in which a fuzzy aggregate production planning (FAPP) model is developed in the first level, and then a fuzzy disaggregate production planning (FDPP) model is developed at the second level. The...

Current financial reporting guidance allows managers flexibility as to whether to disaggregate income statement items. Such flexibility is problematic if managers prefer to aggregate in some situations and disaggregate in others because we conjecture that investors’ evaluations of firms will predictably differ depending on whether performance information is shown in an aggregated or disaggregat...

Piezoelectric nanomaterials have become increasingly popular in the field of biomedical applications due to their high biocompatibility and ultrasound-mediated piezocatalytic properties. In addition, ability these disaggregate...