when evaluating of the senior manager’s performance is based on the achieving to budget and they have responsibility to report the capacity of resources which are in their part too; it is possible to create budget slack and effect on their performance evaluation by providing pessimistic and conservatively estimates or manipulated information of income and expenses. so, senior manager and budget...

purpose: the main aim of this study was to determine the cost-utility of the integrated systems in the iranian academic libraries. methodology: this applied research was conducted through a survey method. the statistical population consisted of 118 academic libraries among which 75 libraries were selected using stratified sampling method. the researcher-made questionnaire was distributed among ...

Although the importance of locating in manufacturing and service companies is not a new issue, one of significance applications is to determine the appropriate location for warehouses in manufacturing workshops warehouses to the maintenance of materials or products. In any organizations, Finding the suitable site for warehouses establishments to increase customer service and efficiency is one o...

This paper presents modeling and control of a hybrid distributed energy sources including photovoltaic (PV), fuel cell (FC) and battery energy storage (BES) in a microgrid which provides both real and reactive power to support an unbalanced utility grid. The overall configuration of the microgrid including dynamic models for the PV, FC, BES and its power electronic interfacing are briefly descr...

We approach the problem of preference aggregation by endowing both individuals and coalitions with partially-ordered or incomplete cardinal preferences. Consistency across preferences for coalitions comes in the form of the Extended Pareto Rule: if two disjoint coalitions A and B prefer x to y, then so does the coalition A [ B. The Extended Pareto Rule has important consequences for the social ...

A number of authors have suggested that investors may derive utility from realizing gains and losses on assets that they own. We present a model of this “realization utility,” analyze its predictions, and show that it can shed light on a number of puzzling facts. These include the disposition effect, the poor trading performance of individual investors, the higher volume of trade in rising mark...