This study examines how preferences for honesty affect two-period audit policy. We categorize the audited as either fully honest (i.e. the ethical) or self-interested and rational (i.e. the economic) to deal with the issue of audit policy. As a result, we find the conditional audit policy will be an optimal audit policy only if the incentive for the economic to cheat is sufficiently large and the proportion of the ethical in all audited is relatively moderate,. Otherwise, the conditional audit policy will be dominated by other audit policy. These results suggest that firms are likely able to design a more efficient audit policy if they take into account the honesty preferences of the audited.

In today’s climate of fierce competition, there is a necessity to pay especial attention on customer demands either in manufacturing or service sector. Managers in service sector are under pressure in terms of environmental factors, they focus on customers’ satisfaction and this has led to the continuous improvement in the performance of service organizations. Meanwhile, customers’ expectations should be properly understood and measured. There have been various efforts to measure the quality of services using the SERVQUAL model. In this study, we try to investigate the concepts and factors influencing the quality of services according to modified SERVQUAL model and then utilize the proposed model of Grey Analytic Hierarchy Process (G-AHP) and Multilevel Grey Evaluation in order to evaluate the quality of services in the framework of Grey Systems Theory (GST). In order to propose our method, we will conduct a case study of the performance of service quality in higher education institutions of Isfahan-Iran.

Flexible job shop scheduling problem is a key factor of using efficiently in production systems. This paper attempts to simultaneously optimize three objectives including minimization of the make span, total workload and maximum workload of jobs. Since the multi objective flexible job shop scheduling problem is strongly NP-Hard, an integrated heuristic approach has been used to solve it. The proposed approach was based on a floating search procedure that has used some heuristic algorithms. Within floating search procedure utilize local heuristic algorithms; it makes the considered problem into two sections including assigning and sequencing sub problem. First of all search is done upon assignment space achieving an acceptable solution and then search would continue on sequencing space based on a heuristic algorithm. This paper has used a multi-objective approach for producing Pareto solution. Thus proposed approach was adapted on NSGA II algorithm and evaluated Pareto-archives. The elements and parameters of the proposed algorithms were adjusted upon preliminary experiments. Finally, computational results were used to analyze efficiency of the proposed algorithm and this results showed that the proposed algorithm capable to produce efficient solutions.

This study attempts to assess the moderating impact of recently introduced tourist relationship management (TRM) framework on service quality perception-tourist satisfaction-destination loyalty link. Tourist relationship management framework draws inspiration from customer relationship management (CRM) model with validated addition of dimensions compatible to tourism dynamics. The study, carried out in Santiniketan, India, confirmed moderating impact of dimensional performance of tourist relationship management on perceived tourism service quality-tourist satisfaction-destination loyalty link.

An innovative price plan monitoring and advisory system simulates subscriber usage consumption for offering suitable price plan. The aim of this paper is to develop the decision support system by using Statistical Process Control (SPC) to identify subscriber usage behavior and provide critical visibility into subscriber consumption to detect their inappropriate usage especially in exceeding usage. To explore subscriber usage behavior, a forecasting model and a regression is employed to identify related factors and predictive usage model. The innovative price plan monitoring and advisory system has been verified and validated with one of the largest telecommunication company in Thailand. Using decision support system with effective control chart and real subscriber behavior pattern help mobile network operator grow their revenues and profits by offering an appropriate price plan as well as improve subscriber experience with more flexible choice to meet their individual usage consumption needs.

In decision making when multiple criteria are determined, the best choice depends on having complete information and proper decision-making technique. The permutation method is one of the popular techniques used in the context of multiple criteria decision making (MCDM). In this paper, a method is presented where there is more than one vector of weights for the criteria and there are uncertainties associated with criteria weights or there are multiple decision makers. We first take different weight vectors to create a multi-objective problem and then we solve them simultaneously to achieve appropriate Pareto solutions of the permutation method. Therefore, MOPSO and NSGA-II algorithms are utilized to find non-dominated solutions. Some examples in different sizes are considered to compare the efficiency of the proposed methods. Results show that by increasing the number of options and considering the computational time, the proposed methods perform better compared with the exact method. Moreover, NSGA-II is more efficient than MOPSO for the considered problem.

An integrated information system based DSS is developed for Open and Distance Learning (ODL) institutions in India. The system has been web structured with the most suitable newly developed modules. A DSS model has been developed for solving semi-structured and unstructured problems including decision making with regard to various programmes and activities operating in the ODLIs. The DSS model designed for problem solving is generally based on quantitative formulas, whereas for problems involving imprecision and uncertainty, a fuzzy theory based DSS is employed. The computer operated system thus developed would help the ODLI management to quickly identify programmes and activities that require immediate attention. It shall also provide guidance for obtaining the most appropriate managerial decisions without any loss of time. As a result, the various subsystems operating in the ODLI are able to administer its activities more efficiently and effectively to enhance the overall performance of the concerned ODL institution to a new level.

Decision making problem is the process of finding the best option out of all feasible alternatives. There are some methods for solving Multiple Criteria Decision-Making problems and Simple Additive Weighting (SAW) is one of the most popular ones. In this paper, among multi-criteria models in making complex decisions and multiple attribute models for the most preferable choice, SAW technique is extended using interval numbers. For this purpose, we first propose a method for extending Entropy method for dealing with interval data, and then the extended SAW method with interval data is proposed by using the interval weights derived by the proposed interval Entropy method. The extended SAW method is an algorithm to determine the most preferable choice out of all possible choices, when the input data are stated in interval.

It is necessary for companies and industries to select the most appropriate maintenance strategy to increase the reliability and safety level with reasonable cost. The primary objective of this paper is to assess different maintenance strategies and to select the best and the most appropriate alternatives for Saipa vehicle industry in Tehran, Iran. For this purpose, we simultaneously consider numerous conflicting objectives and constraints. In this study to counter with this conflicting and to consider the dependency among the qualitative and quantitative criteria and sub-criteria, an integration of Analytic Network Process (ANP) and fuzzy set theory are considered. Therefore, factors playing important role in selecting the best maintenance strategy are determined by reviewing the research literature and interviewing with the experts by Delphi technique. Considering the relations among different factors, a network with 4 criteria and 28 sub-criteria are proposed. In the next step, ANP technique is applied for ranking effective factors in evolution of appropriate maintenance strategy. Results reveal that the best maintenance strategy for fixture body of pride (setter) is corrective maintenance.

In the contexture of a customer-driven goods or service design process, a well-timed update of customer’s requirements may not only serve as a necessity indicator to observe how things change over time, but also it incorporates the firms a better ground to interoperate different strategies to meet the future needs of its customer. This paper proposes a systematic methodology to deal with the customer needs’ dynamics, in terms of their relative weights, in the QFD. Compared with previous research, the contribution of this paper is fourfold. First, it applies some linguistic variables to get preferences of customers and experts to determine the relative importance of customer requirements (CRs) and the relationships between customer requirements and engineering characteristics (ECs). Second, it proposes the implementation of a forecasting technique. Third, it describes more comprehensively on how future uncertainty in the weights of customer’s needs could be estimated and transmitted into the design attributes. Fourth, it proposes the implementation of a quantitative approach, which takes into account the decision maker’s attitude towards risk to optimize the QFD decision making analysis. Finally, a real-world application of QFD is provided to demonstrate the practical applicability of the proposed methodology.