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1. Introduction

Multi-Criteria Decision Making (MCDM) methods are widely used to assist in decision making when there are different criteria and the best alternative is to be selected. Often one needs to make a best compromise choice from the available options, since finding the best alternative may not be practically feasible. Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) is one of the most widely used MCDM methods (Zyoud & Fuchs-Hanusch, 2017) in such situations. TOPSIS works on the principle of finding the best compromise solution when compared to an Ideal Solution. However, in contemporary business situations such as technology selection, decisions are often taken in uncertain environments, and evaluators may feel more confident in expressing the ratings of alternatives for given criteria in fuzzy sets or interval-values (Durbach & Stewart, 2012). To address this challenge, researchers have presented different versions of Fuzzy-TOPSIS method for specific decision-making environments (Behzadian, Khanmohammadi Otaghsara, Yazdani & Ignatius, 2012; Joshi & Kumar, 2016; Mardani, Jusoh & Zavadskas, 2015; Walczak & Rutkowska, 2017). Further, it is also possible that there could be different types of fuzzy or interval-valued numbers, with or without subjective weights of criteria by evaluators, and the current approaches do not incorporate these flexibilities and uncertainties in a single method. We therefore seek to enhance the decision making approach to incorporate all the above problem variants. Developing a generalised and flexible selection model is important, since an organisation or decision-maker may not be willing to invest unduly high time or money in the development of different types of selection models. Accordingly, in this paper we propose a Generalised-FuzzyTOPSIS (GFTOPSIS) method, a versatile evaluation model capable of incorporating different kinds of flexibilities and uncertainties in the decision making process. The proposed approach is a generalised, flexible and intelligent fuzzy MCDM method, using IntervalValued Intuitionistic Fuzzy Set (IVIFS) for preference rating, suitable for use in uncertain environments. TOPSIS method is modified to incorporate IVIFS preference rating along with Degree of Optimism (DOpt). The proposed GFTOPSIS method uses DOpt to derive the expected IFS matrix, and subsequent calculations are performed based on the expected IFS matrix and distance between two IFS. This method is different from the work of F. Ye (2010), who recommended TOPSIS based on distances between two IVIFS.


 

مشخصات مقاله
انتشار مقاله سال 2018
تعداد صفحات مقاله انگلیسی 16 صفحه
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منتشر شده در نشریه الزویر
نوع مقاله ISI
عنوان انگلیسی مقاله Fuzzy AHP-TOPSIS approaches to prioritizing solutions for reverse logistics barriers
ترجمه عنوان مقاله رویکرد AHP-TOPSIS فازی به اولویت بندی راه حل ها برای موانع لجستیک معکوس
فرمت مقاله انگلیسی  PDF
رشته های مرتبط مهندسی صنایع
گرایش های مرتبط بهینه سازی سیستم ها، برنامه ریزی و تحلیل سیستم ها
مجله کامپیوتر و مهندسی صنایع – Computers & Industrial Engineering
دانشگاه King Mongkut’s Institute of Technology Ladkrabang – Thailand
کلمات کلیدی AHP فازی، TOPSIS فازی، لجستیک معکوس، صنعت الکترونیک
کلمات کلیدی انگلیسی Fuzzy AHP, Fuzzy TOPSIS, Reverse logistics, Electronics industry
شناسه دیجیتال – doi
https://doi.org/10.1016/j.cie.2018.01.015
کد محصول E8508
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1. Introduction

Over the last decade environmental issues have become an important issue in various industries including the electronics industry due to an increase in environmental awareness, enforced legislation, industrial ecology and corporate citizenship (Prakash & Barua, 2015). The policy and decision makers have to consider environmental issues in each activity of their organization along their supply chain (Kannan, Jabbour, & Jabbour, 2014). Many companies have applied reverse logistics (RL) concept to their policies and strategies for sustainability development which focused on the reduction of waste and created value from return of used products (Sirisawat, Kiatcharoenpol, Choomrit, & Wangphanich, 2016). Rogers and Tibben-Lembke (1998), explained that RL is the process of planning, implementing, and controlling the efficient, cost effective flow of raw materials, in-process inventory, finished goods and related information from the point of consumption to the point of origin for the purpose of recapturing value or proper disposal. RL focuses on maximizing value from the returned item or minimizing the total RL cost from the backward flow of materials (Kannan, Pokharel, & Kumar, 2009). According to law and legislation, it forced producers to take care of their End of Life (EOL) products and the Waste Electrical and Electronic Equipment (WEEE) directive (directive 2002/96/EC) enforced electronics manufacturers to efficiently manage the return and proper disposal of packaging or used products (Govindan, Soleimani, & Kannan, 2015; Nikolaou, Evangelinos, & Allan, 2013). Even though the RL concept is widely used in many companies, it still has a lots of barriers that make RL practices difficult and unsuccessful. Each barrier cannot be solved at the same time and might require different solutions or treatment (Prakash & Barua, 2015; Sharma, Panda, Mahapatra, & Sahu, 2011). Hence, priority and ranking of barriers and solutions is needed to solve such barriers. Previous research has studied and introduced some barriers, drivers and also solutions for RL practices in many countries (Abdulrahman, Gunasekaran, & Subramanian, 2014; Govindan, Kaliyan, Kannan, & Haq, 2014; Prakash & Barua, 2015; Rahman & Subramanian, 2012; Ravi & Shankar, 2005; Sharma et al., 2011; Zaabi, Dhaheri, & Diabat, 2013). However, the study of barriers and solutions in Thailand’s electronics industry remains unstudied. This research focuses on the identification of barriers in Thailand’s electronics industry and ranks solutions to solve its barriers. Electronics companies or other related Thai industries could use the results from the ranking of solutions to solve RL practices barriers and also develop efficient and appropriate policies and strategies for their companies to improve competitiveness. A hybrid of decision making methods was used for prioritizing and ranking of solutions. And fuzzy approach was used to manage the vagueness and uncertainty of the human options in which human judgment in decision making has often been unclear and difficult to estimate with exact numerical values (Patil & Kant, 2014).

نوشته مقاله انگلیسی رایگان در مورد AHP-TOPSIS فازی در راه حل های موانع لجستیک معکوس – الزویر 2018 اولین بار در سایت آی اس آی دانلود ISIDL. پدیدار شد.


1. Introduction

A participatory budget (PB) is a group decision-making process where citizens distribute public resources among a set of proposed projects. PB is highly beneficial for multiple parties because: it enables people to shape the local budget, municipalities obtain clear information about social priorities, it helps to integrate local communities and motivates them to cooperate, it educates citizens about costs, and it constrains local investments. All of these benefits have helped PB to grow in terms of the number of processes and budget limits. The present study investigated Polish PBs. Based on this study, we can describe a typical PB in Poland according to four steps: (1) a city announces the PB; (2) citizens propose projects; (3) the city verifies the proposals and formulates the final ballots; and, finally, (4) the citizens vote for projects. We found that major Polish cities included more than 100 projects in their ballots and people only had to choose 3-7, so the winners were usually selected by majority rule. However, this method causes high dispersion of the votes among multiple alternatives, where large numbers of people may vote for less popular projects and the process is completed without any project winning. Despite those issues majority rule has great advantage – it is easy to understand and scale. Complicated decision support systems could solve money distribution problem but people would lost trust to the system. We see our solution as a recommendation system that helps people with information overload during the voting. According to Malhotra [1], negative effects start with 10 or more options while in PB we have around 100 options. Recommendation system helps people to get familiar with potentially interesting projects instead of scanning all titles. Final solution should rank projects by different criteria: category, potential beneficiaries, location and cost. Final decision belongs to the participant. In order to build such a system for PB, an algorithm is essential for ranking projects, which was the focus of the present study. Thus, we propose automated comparisons of PB projects using the “Technique for Order Preference by Similarity to Ideal Solution” (TOPSIS) method. The ranking of PB projects is a specific problem because multi-criteria comparisons are based on non-quantitative criteria, i.e., nominal and fuzzy criteria such as topic, location, and beneficiaries. The TOPSIS method minimizes the distance to the ideal alternative while maximizing the distance to the worst. In a fuzzy extension of TOPSIS, the ratings of alternatives and the weights of the criteria are fuzzy numbers or linguistic variables. The major modification of the TOPSIS method required for PB is that the objective perfect solution does not exist among the maximum and minimum values for the criteria. Thus, the subjective choice is the ideal solution for the decision maker and the negative ideal solution is the most dissimilar solution. The remainder of this paper is organized as follows. First, we briefly describe the PBs. Next, we present an overview of DSS systems and fuzzy TOPSIS with preliminary definitions. In Section 4, we describe the application of the modified TOPSIS method to PB projects. We then present examples based on the Poznan PB project set. In the final section, we discuss the results obtained.


 

مشخصات مقاله
انتشار مقاله سال 2018
تعداد صفحات مقاله انگلیسی 56 صفحه
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منتشر شده در نشریه وایلی
نوع مقاله ISI
عنوان انگلیسی مقاله Human Stakeholders and the Use of Animals in Drug Development
ترجمه عنوان مقاله مردم سهامدار و استفاده از حیوانات در توسعه دارو
فرمت مقاله انگلیسی  PDF
رشته های مرتبط داروسازی، زیست شناسی، شیمی
گرایش های مرتبط داروسازی صنعتی، فارماکولوژی، علوم سلولی و مولکولی، شیمی دارویی
مجله بررسی کسب و کار و جامعه – Business and Society Review
دانشگاه University of Toronto – Toronto – ON – Canada
شناسه دیجیتال – doi
https://doi.org/10.1111/basr.12134
کد محصول E8487
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There exists a significant business ethics problem related to human well-being in the context of the drug development industry.1 The origin of this problem rests in false assumptions about science in the execution of drug research. An article in Nature highlights the problem: In the contentious world of animal research, one question surfaces time and again: how useful are animal experiments as a way to prepare for trials of medical treatments in humans? The issue is crucial, as public opinion is behind animal research only if it helps develop better drugs. Consequently, scientists defending animal experiments insist they are essential for safe clinical trials, whereas animal-rights activists vehemently maintain that they are useless (Giles 2006, p. 981). We provide detailed evidence that the use of animals in the drug development process is harmful to key stakeholders. There is a rich literature which examines ethical issues—from the perspective of animals2 —arising from the use of animals in biomedical research, testing, and science in general. See LaFollette (2011) and Ferdowsian and Beauchamp (2013) for recent discussions of those ethical issues. We purposely sidestep the ethical question of animal well-being to focus instead on other stakeholders harmed as a consequence of current drug development practices. Who are these other stakeholders?3 Investors represent one group, since the managers of publicly traded firms are expected to maximize shareholder value vis-a-vis the theory of the firm and agency theory; see Friedman (1970) and Jensen and Meckling (1976); also see Martin (2011) for a critique of the modern valuemaximization proposition. Pharmaceutical firms additionally have responsibilities to employees, suppliers, the general public, and of course perhaps most importantly the patients for whom their drugs are intended to treat. We posit that the vast majority of public firms in the drug development business are falling short of their ethical responsibilities to all of these stakeholders, and we contend this is due to a constraint imposed by regulators, specifically to require animal tests. This constraint was put in place many decades ago and drastically and adversely affected the way the pharmaceutical companies serve their stakeholders. Absent this regulatory constraint, we argue drug development firms would be naturally inclined to better serve their stakeholders. But with the constraint, they fall woefully short of their potential to do so.

نوشته مقاله انگلیسی رایگان در مورد مردم سهامدار و استفاده از حیوانات در توسعه دارو – وایلی 2018 اولین بار در سایت آی اس آی دانلود ISIDL. پدیدار شد.


 

مشخصات مقاله
انتشار مقاله سال 2018
تعداد صفحات مقاله انگلیسی 17 صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
منتشر شده در نشریه وایلی
نوع مقاله ISI
عنوان انگلیسی مقاله Empathy for Animals: A Review of the Existing Literature
ترجمه عنوان مقاله همدردی با حیوانات: مروری بر مطالعات موجود
فرمت مقاله انگلیسی  PDF
رشته های مرتبط دامپزشکی
گرایش های مرتبط آسیب شناسی دامپزشکی
دانشگاه Education Coordinator at the Gardens on Spring Creek in Fort Collins – Colorado
شناسه دیجیتال – doi
https://doi.org/10.1111/cura.12257
کد محصول E8488
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INTRODUCTION

As wildlife and wild places edge closer to extinction, humans are leading increasingly urbanized lives (United Nations 2014). With this urbanization comes a growing disconnect between people and the natural world (Turner et al. 2004). Environmental education seeks to reignite this connection and motivate people to take action on behalf of the environment (Hungerford and Volk 1990). A multitude of organizations and groups actively work to conserve wild animals and wild places. A subset of this group – including zoos, aquariums, museums, sanctuaries, shelters, nature centers, and other informal learning facilities – offer opportunities for people to have educational experiences with wildlife and nature. Experiences in these settings are unique in that they provide impactful multisensory interactions with a diversity of animals that have the potential to influence participants’ attitudes and behaviors based on their affective responses (Clayton et al. 2009; Miller et al. 2004). Research conducted in these facilities found visitors already possess an interest in animals and are therefore likely to experience affective responses when observing animals, including connectedness, associative identity, emotional affinity, and empathy (Berenguer 2007; Chawla 2009; Clayton et al. 2009, 2011; Kals et al. 1999; Mayer and Frantz 2004; Myers et al. 2009; Nisbet et al. 2009; Schultz 2000; Schultz and Tabanico 2007; Tam 2013). There is a body of research surrounding many of these affective responses in animal facilities, however there is a lack of substantive empirical research on empathy development in this domain, as it has historically been focused on companion animals in schools, healthcare, and humane education programs. As we will expand upon, empathy is everpresent within zoos, aquariums, and other informal learning institutions wherein animals and their behaviors are constantly being interpreted to differing degrees of accuracy. As ambassadors for their wild counterparts, animals within these facilities and their human interpreters have a critical opportunity to build deep-rooted connections between the public and species in need. As William Godfrey-Smith describes (1979, 318), “The essential step in recognizing an enlarged community involves coming to see, feel, and understand what was previously perceived as alien and apart; it is the evolution of the capacity of empathy.” By not addressing the presence of empathy in the human-animal relationship, we let slip a powerful tool for developing internal motivation for conservation action and we risk supporting the growth of a community of animal-lovers with well-intended but misplaced or uninformed empathy.

نوشته مقاله انگلیسی رایگان در مورد همدردی با حیوانات: مروری بر مطالعات موجود – وایلی 2018 اولین بار در سایت آی اس آی دانلود ISIDL. پدیدار شد.


 

مشخصات مقاله
انتشار مقاله سال 2018
تعداد صفحات مقاله انگلیسی 10 صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
منتشر شده در نشریه الزویر
نوع مقاله ISI
عنوان انگلیسی مقاله Exotic pet suitability: Understanding some problems and using a labeling system to aid animal welfare, environment, and consumer protection
ترجمه عنوان مقاله سازگاری حیوانات خانگی: درک برخی از مشکلات و استفاده از سیستم برچسب زدن برای کمک به رفاه و محیط حیوانات و محافظت از مصرف کننده
فرمت مقاله انگلیسی  PDF
رشته های مرتبط دامپزشکی
مجله مجله رفتار دامپزشكي – Journal of Veterinary Behavior
دانشگاه Emergent Disease Foundation – Tonbridge – UK
کلمات کلیدی حیوان خانگی عجیب، سازگاری، برچسب زدن، محافظت از مصرف کنندگان، رفاه حیوانات، سلامت و ایمنی عمومی
کلمات کلیدی انگلیسی exotic pet, suitability, labeling, consumer protection, animal welfare, public health and safety
شناسه دیجیتال – doi
https://doi.org/10.1016/j.jveb.2018.03.015
کد محصول E8489
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Introduction

Exotic pets are commonly considered to be animals that are either non-native to a region or nondomesticated. However, issues such as local collection and keeping of many indigenous species and varying degrees of wild animal domestication infer that definition may prove to be less precise in some cases. Pet keeping (including wild animals) has a long history dating back at least 17,000 years. Historically, acquiring “pets” involved taking local wildlife in various benign or destructive ways, for example, via food inducements or killing of parents and quasiadoption of their offspring (Serpell, 2015). Despite concomitant harm during acquisition of some of these early pets, these animals were largely at liberty to roam between their natural habitat and human “captivity” (Serpell, 2015), and probably often in accordance with natural affiliative behaviors (Warwick, 2015a). Notwithstanding certain undesirable or tragic strategies in primitive pet collection, it has been argued that modern pet sourcing and husbandry are more welfare-negative than ancient methods due to the gross deprivation of freedoms inherent to caged life (Warwick, 2015a). Inarguably, today there is greater understanding in all branches of science relevant to both free-roaming and captive wild animals. In addition, there are local, national, and global legislative frameworks and approaches designed to avoid activities that are inhumane, ecologically unsustainable, and that threaten public health and safety, such as, the Convention on International Trade in Endangered Species of Wild Fauna and Flora, International Air Transport Association guidelines, World Organisation for Animal Health/Office des International Epizooties Code documents, and various animal welfare acts. Regardless of the raft and diversity of “regulations” in operation, all concerns and problems associated with exotic pet trading in particular remain and indeed flourish (Toland, et al., 2012; Grant et al., 2017; Unger et al., 2017). Modern and greater scientific understanding reveals that the biological needs of animals are significantly more complex than previously thought; thus, the more we learn about animals and their natural needs, the more difficult becomes the challenge to humanely provide for them in captivity (Mellor, 2016; Grant et al., 2017). Among many possible examples of these biological needs is recent recognition of play in fishes, frogs, and reptiles, which raises the challenge to provide novel stimulation (Burghardt, 2015). Also, spatial studies regarding free-living lizards and snakes demonstrate extensive home range activity, highlighting longstanding concerns over cage space provisions (Warwick et al., 2013). In addition, behavioral, physiological, and neurological research has enhanced identification and understanding of numerous states, including anxiety, fear, panic, frustration, anger, helplessness, loneliness, “boredom,” and depression (Mellor, 2016). All of these issues and more continue to “raise the bar” for meeting positive states and avoiding negative states. The trade in and keeping of exotic pets has been frequently criticized for the commonly inhumane and harmful practices that are associated with both commercial supply of animals as well as their poor and inadequate maintenance in the home.

نوشته مقاله انگلیسی رایگان در مورد سیستم برچسب زدن برای کمک به رفاه و محیط حیوانات – الزویر 2018 اولین بار در سایت آی اس آی دانلود ISIDL. پدیدار شد.


1. Introduction

One of the main decision-making problems faced by organizations is the supplier selection problem. How to select supply sources is a strategic decision for companies, since doing so successfully enables them to reduce their costs and improve profits [1]. Choosing a source of supply is one of the most critical activities of supply chain management, because a wrong choice can lead the supply chain as a whole to suffer losses and thus this would directly affect the performance of the organizations involved. On the other hand, appropriate decisions can reduce purchasing costs, decrease production lead time, increase customer satisfaction, and strengthen the competitiveness of organizations [2]. Companies frequently misunderstand the supplier selection problem as a single-criterion decision-making problem, taking into account only cost factors when making decisions. This approach is inefficient, since there are other quantitative and qualitative factors that should be considered. Tradeoffs between multiple and conflicting objectives have to be made in order to select the best supplier [3]. Several supplier selection problems are addressed in the literature as multiple criteria decision-making problems. Ho et al. [4] review the main MCDM approaches for supplier selection problems between 2000 and 2008. Chai et al. [5] provide a guide to studies on supplier selection with MCDM from 2009 to 2012 based on four aspects: decision problems, decision-makers, decision environments, and decision approaches. In this context, this article sets out to build a multicriteria decision model to solve a supplier selection problem in a food company by considering a purchasing manager’s preferences in order to select a source of supply for packaging material of a new product that the company is going to start manufacturing. Preference modeling is conducted through a compensatory approach, aided by the Flexible and Interactive Tradeoff method, FITradeoff [6]. The FITradeoff method was developed to elicit criteria weights within the scope of Multiattribute Value Theory [7] in a structured way, based on tradeoffs. The main feature of this new methodology compared to the traditional tradeoff elicitation procedure is that FITradeoff works with partial information about the DM’s preferences and thus it requires less cognitive effort from the DM during the elicitation process [6]. Partial information approaches for MCDM were mainly developed by the fact that the information required by traditional methods can be tedious and time-consuming [8], and the DM may not be willing to give information in the detailed way required [9]. There are several ways of dealing with partial information provided by the DM in the elicitation process. Dominance intensity methods consider the information given by DMs to run linear programming problems so as to build a pairwise dominance matrix and thus rank the alternatives based on incomplete information regarding criteria weights [10–12]. The FITradeoff method works based on the concept of potential optimality in order to choose the best alternative in a determined set of possible actions, based on tradeoff judgments given by DMs. FITradeoff improves the applicability of the traditional tradeoff procedure [6], providing an easier decision-making process.


 

مشخصات مقاله
انتشار مقاله سال 2018
تعداد صفحات مقاله انگلیسی 16 صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
منتشر شده در نشریه الزویر
نوع مقاله ISI
عنوان انگلیسی مقاله Risk assessment for global supplier selection using text mining
ترجمه عنوان مقاله ارزیابی ریسک برای انتخاب تامین کننده جهانی با استفاده از متن کاوی
فرمت مقاله انگلیسی  PDF
رشته های مرتبط مهندسی صنایع و مدیریت
گرایش های مرتبط مدیریت استراتژیک، لجستیک و زنجیره تامین
مجله کامپیوترها و مهندسی برق – Computers and Electrical Engineering
دانشگاه Department of Industrial Engineering & Management – Yuan Ze University – Taiwan
کلمات کلیدی  انتخاب تامین کننده جهانی، متن کاوی، رسانه های اجتماعی، ابزار ارزیابی وضعیت تامین کننده فعال توییتر
کلمات کلیدی انگلیسی Global supplier selection, Text mining, Social media, Twitter Enabled Supplier Status Assessment (TESSA) tool
شناسه دیجیتال – doi
https://doi.org/10.1016/j.compeleceng.2018.03.042
کد محصول E8465
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1. Introduction

Due to global competition modern organizations are paying particular attention to Global Sourcing. This practice has been embraced due to the cost savings it generates, the access to technologies and higher quality products in some cases. Organizations can choose suppliers from anywhere in the world, developing countries are becoming more competitive given their low labor and operating costs. Global supplier selection is riskier than the domestic supplier selection, consequently the decision making process is strongly affected by perceived risks. Suppliers with low price products can be offset by a history of delayed deliveries, or suppliers with state of the art technology can be undermined by excessive tariffs and costs. Risk can originate from economics and political uncertainty in the supplier’s country. Natural disasters are also within the risk factor, any natural disaster can have catastrophic consequences in today’s interconnected global supply network. All of these types of disruptions can damage profitability, stock price, and market reputation for the organization with significant long lasting consequences. In [1] Sawik affirms that taking risk into consideration will allow the buyer to decide whether it should cooperate with a low cost yet risky supplier, over a more expensive but possibly more reliable supplier. There is a crucial need to identify these risk factors and take them into consideration when selecting a supplier. However the supplier selection team struggles to obtain precise, complete and up to date information [2]. Data resources are usually only available at a low frequency of monthly or quarterly levels [3]. The data is sparse through reports, external databases, ERP and MIS systems which are limited and not able to provide sufficient information regarding the risks and uncertainty from the suppliers. The supplier selection process demands more transparency and up to date information. Given the new Big Data era we are in, gathering data is not a problem anymore and we can utilize global insight and knowledge to assess the risk and uncertainty for each supplier. In regards of supply chain management some researchers have already used the data in social media to revolutionize their organizations. For instance, social media has played an important role in demand prediction for supply chain management [4,5], according to [6] social media offers insight on preferences and consumer behavior. The information in social media is updated rapidly and spreads virally at an exceptional speed; this provides us with first-hand information. We now have the opportunity to analyze this vast portfolio of information to assist the supplier selection process. In this research, we focus on social media rather than conventional online data due to its ability to be generated and diffused in a quicker manner; we mainly focus on the microblogging tool Twitter. This is because up to date and relevant information is required due to the nature of the risk and uncertainty criteria.

نوشته مقاله انگلیسی رایگان در مورد ارزیابی ریسک برای انتخاب تامین کننده جهانی – الزویر 2018 اولین بار در سایت آی اس آی دانلود ISIDL. پدیدار شد.


1. Introduction

In the competitive business environment, companies seek to create competitive advantages by utilizing data management, knowledge management. Supply chain management has an important role in handling this issue. Moreover, in the field of the supply chain (SC), supplier selection is a strategic decision. Supplier selection is a process of taking the best suppliers with right price and quality at the right time and quantity (Ayhan and Kilic 2015). Researchers estimated that more than 60 percent of production costs relates to purchasing raw material from the suppliers (Krajewsld and Ritzman 1996). Supplier selection has great influence on the strategic and operational performance of an organization. Furthermore, good suppliers can reduce the production and inventory costs, improve the quality, flexibility and consequently satisfy customer expectations (Çebi and Otay 2016). Many aspects such as considering qualitative and quantitate criteria for various factors such as globalization of trade, government regulation, and changing customer preferences makes the supplier selection as a complex decision (De Boer et al., 2001). Moreover, sustainability was introduced as a widespread concept to integrate environmental, social and economic issues. Sustainability is defined as “satisfy the needs of the current generation without limiting next generation” (Özdemir et al., 2011). Since the first step in production is purchasing raw materials from suppliers, therefore ranking and selecting suppliers based on the sustainability indices is one of the important and strategic decisions on the way of sustainable supply chain. The sustainable concept in the supplier selection problem was introduced in 2010 by Bai and Sarkis. To rank suppliers, researchers considered the sustainability of supplier as a positive score and proposed some multi-criteria decision making (MCDM) methods. However, risk issue is not considered by most cases in a sustainable supplier selection problem. Suppliers with acceptable performance in sustainability factors may face various risks. For instance, consider a supplier with a fair price in most of the time, however, because of an unstable situation in supply chain, the costs raise 30 percent from the nominal price. In the previous works the overall performance of a supplier is considered and risks such as increasing the selling price is not incorporated in the model. Therefore, considering the risks along with other factors is essential to obtain a widespread view about a supplier. Moreover, FMEA is one of the well-known technique for risk analysis. FMEA usually used as a risk analysis tool to design a process with better product reliability (Anleitner, 2010 and Carlson, 2012). In the competitive environment, new sales policies encourage the consumer to buy more. A common type of sales policy is quantity discount. To have more realistic model these discounts are considered in the proposed mathematical models in the literature. Mainly, there are three types of price offers from the supplier: all unit discounts, incremental discounts and fixed price. For all units discount, the constant price for an item applies to all units ordered. Fig 1 shows the calculation of total purchasing costs according to all unit discount in which ci is the price of the product and Xi is the amount of purchased items.


 

مشخصات مقاله
انتشار مقاله سال 2018
تعداد صفحات مقاله انگلیسی 18 صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
منتشر شده در نشریه امرالد
نوع مقاله ISI
عنوان انگلیسی مقاله Stakeholder participation in the governmental accounting standard-setting process
ترجمه عنوان مقاله مشارکت سهامداران در حسابداری فرآیندی استاندارد دولتی
فرمت مقاله انگلیسی  PDF
رشته های مرتبط حسابداری، اقتصاد
گرایش های مرتبط حسابداری دولتی، حسابرسی، اقتصاد مالی
مجله مجله بودجه بندی عمومی، حسابداری و مدیریت مالی – Journal of Public Budgeting Accounting & Financial Management
دانشگاه Accounting Department – Nova Southeastern University – USA
کلمات کلیدی اظهار نامه، روند حسابرسی، تنظیم استاندارد حسابداری، سهامداران دولتی، حسابداری دولتی
کلمات کلیدی انگلیسی Comment letters, Accounting due process, Accounting standard setting, Government stakeholders, Governmental accounting
شناسه دیجیتال – doi
https://doi.org/10.1108/JPBAFM-02-2018-0019
کد محصول E8453
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Introduction

Accounting standards represent the rules underlying the preparation of external financial statements. These rules are set by authoritative bodies, adhered to by accountants, referenced by auditors, and must be understood by both professional (e.g. institutional investors) and citizen financial statement users. Due process, defined as the policies and procedures that constrain administrative decision-making (Richardson, 2008), involves stakeholder participation in the standard-setting process. Stakeholder involvement in the due process of standard setting is integral to independent standard setting and is highly important as a means to gauge the potential reaction of interest groups, as well as their ultimate acceptance of the standards (Tandy and Wilburn, 1992). The Governmental Accounting Standards Board (GASB) is the standard-setting body for authoritative governmental accounting standards in the USA. It is an independent, private sector organization that “develops and issues accounting standards through a transparent and inclusive process (italics added)” (GASB.org, 2017). Established in 1984, the GASB enjoyed widespread general acceptance for most of its first quarter century (Roybark et al., 2012a); however, in 2007-2008 its service efforts and accomplishments (SEA) project ignited extreme opposition from professional groups (Roybark et al., 2012b). More recently, a GASB due process document proposing the inclusion of financial projections within governmental financial statements again caused an uproar among some GASB constituents (DePaul, 2012; Quigley, 2011). Given the importance of stakeholder participation in the standard-setting due process, we study comment letters in response to proposals presented by the GASB. Specifically, in this study, we examine comment letters submitted in response to several of the GASB’s due process documents from 2010-2013 to consider who participates in the comment letter process, when they participate (e.g. response trends), and what their comments include (i.e. for or against the standard being proposed). We then select the financial projections preliminary views (PV) document for a more detailed analysis of constituent responses, as it was controversial and elicited 173 comment letters. Of interest is observation of stakeholder motivation – why do stakeholders participate in due process via comment letter submission? We find that while comment letter participation is not widespread, various stakeholders do participate in the governmental accounting standard-setting process. Responses are generally constructive and relatively consistent over the course of our study in their balance of favorable and unfavorable feedback, with a few exceptions. Stakeholders who do not participate perennially will do so when they feel it is warranted, as demonstrated by response to the financial projections PV document. The study extends prior research regarding governmental standard setting due process by including more comprehensive participant classifications, evaluating the nature of comments within the letters, examining responses over time, and considering the possible motivation of participants.

نوشته مقاله انگلیسی رایگان در مورد مشارکت سهامداران در حسابداری فرآیندی استاندارد دولتی – امرالد 2018 اولین بار در سایت آی اس آی دانلود ISIDL. پدیدار شد.

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