حسابداری محافظه کارانه، استراتژی کسب و کار، و ابهام We investigate whether accounting conservatism can be explained as a rational response to ambiguity. Decision analysis shows that decision rules that work well under ambiguity put greater weight on negative than on positive outcomes, i.e., exhibit caution. Accounting conservatism increases the …
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الگوریتم زمانبندی بر مبنای انرژی برای به حداکثر رساندن انرژی نانو ماهواره ای The number of tasks that a satellite may execute in orbit is strongly related to the amount of energy its Electrical Power System (EPS) is able to harvest and to store. The manner the stored energy is …
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برنامه ریزی مسائل بر پایه بهینه بودن الگوریتم دقیق و تقریبی We consider the classical scheduling problem on parallel identical machines to minimize the makespan. There is a long history of study on this problem, focusing on exact and approximation algorithms. It is thus natural to consider whether these algorithms …
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توانمندسازی قانونی و پاسخگویی اجتماعی: راهکارهای تکمیلی در راستای توسعه حقوق مبتنی بر حقوق در سلامت؟ Citizen-based accountability strategies to improve the lives of the poor and marginalized groups are increasingly being used in efforts to improve basic public services. The latest thinking suggests that broader, multi-pronged, multi-level, strategic …
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محیط حقوقی و انگیزه های تغییر در موسسات حقوق مالکیت Land conflicts in many parts of the world indicate pressures for change in the property rights institutions governing land acquisition and land use. Whether or not institutional change occurs depends on the incentives and capacities of political actors. This article …
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سیستم مفهومی در مدیریت اطلاعات مدرن چکیده: The report provides an overview of the basic concepts of internationalisms in international information managements. Systematization of the conceptual and categorical apparatus that is disclosed on the example of the use of information systems in management according to their hierarchy is proposed. There …
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چارچوب سیستمی یکپارچه ساخت مدل سازی اطلاعات و سیستم اطلاعات جغرافیایی برای مدیریت تعمیر و نگهداری تونل ابزار چکیده: Utility tunnel should be well maintained for it services public pipelines and city operation. In the recent time, utility tunnel has been operated via computer maintenance management systems (CMMS) or building …
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خواص حرارتی و الکتریکی سیلیگرافی و مشتقات آن چکیده: The electrical and optical properties of siligraphene have been investigated in this paper using semi-classical Boltzmann equation and the WIEN2K code based on density functional theory. We studied two configurations of siligraphene (g-SiC3 and g-SiC7 with different concentration of Silicon); our …
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ساخت سازه های فلزی برای برنامه های مهندسی عمران چکیده: The concept of meta-structure is well established in the literature, and its implementations by 3D printing are typically discussed. Attempts to extend their applications to the civil engineering field found an obstacle in the significant masses that such applications would …
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