When a satellite is in orbit, micro vibration generated by its actuators (such as reaction wheels, deployable mechanisms, etc.) will affect the imaging quality of the camera. Viscoelastic materials are utilized as passive isolators to reduce these micro vibrations due to their simple construction and excellent energy dissipation capacity, A finite element model of the entire satellite as well as the camera is constructed using the ABAQUS software and then four reaction wheels are included as the sources of micro-vibrations and their forces are added to the model. To isolate these vibrations, four square sorbothane pads are designed and added in the finite element model as viscoelastic dampers located under the camera, between the camera and satellite bus. The generalized Maxwell model is employed to describe the dynamic properties of the viscoelastic elements in the ABAQUS software. Finally, by analyzing and comparing the dynamic responses of the system with and without the viscoelastic sorbothane pads, it is realized that this isolation system can effectively reduce the reaction wheel micro-vibrations on the camera and subsequently increase the image quality.

Since today’s world is moving ahead rapidly, the condition for the survival and durability of insti-tutions and organizations depend on research, development, innovation, and communication, the realization of which requires the presence of a new and creative model. Therefore, this paper aims to formulate and explain an open successful innovation management model by seeking the factors affecting the diffusion of innovation model at sports federations. The study in term of goal is ap-plied and in term of data analysis method is descriptive correlational study. The statistical popula-tion consists of sports federations of Iran in 2017. The sample size was 70 individuals selected us-ing Morgan table and the simple random sampling method from 10 federations. The research col-lection data tool was a questionnaire. The correlation matrix was used to determine the relationships between independent and dependent variables. Furthermore, a novel hybrid technique of fuzzy DEMATEL and fuzzy ANP was used to rank the factors affecting open innovation. The results showed that structural factors, interorganizational joint venture, customer relationships, research and development department, and new technologies affected the open innovation. Moreover, struc-tural factors were ranked the most effective factors. Then, customer relationships and interorganiza-tional joint venture were known as the weakest factors affecting the creation of open innovation.

The present work concerns an experimental study of turning with coated cermet tools with TiCN-TiN coating layer of AISI 52100 bearing steel. The main objectives are firstly focused on the effect of cutting parameters and coating material on the performances of cutting tools. Secondly, to perform a Multi-objective optimization for minimizing surface roughness (Ra) and maximizing material removal rate by desirability approach. A mathematical model was developed based on the Response Surface Methodology (RSM). ANOVA method was used to quantify the cutting parameters effects on the machining surface quality and the material removal rate. The results analysis shows that the feed rate has the most effect on the surface quality. The effect of coating layers on the surface quality is also studied. It is observed that a lower surface roughness is obtained when using PVD (TiCN-TiN) coated insert when compared with uncoated tool. The values of root mean square deviation and coefficient of correlation between the theoretical and experimental data are also given in this work where the maximum calculated error is 2.65 %.

Managerial accounting tools are vital controlling techniques to businesses. Nevertheless, the acceptance of managerial accounting tools in business might challenge directors in Tra Vinh’s business environment. The current research employed multiple regression analyses to investigate the influence of the acceptance of managerial accounting tools in Tra Vinh’s enterprises. The empirical findings demonstrate the usefulness of managerial accounting tools, environmental uncertainty, the structure of corporate governance, organizational interdependence and organizational size have positive impacts on the acceptance of managerial accounting tools in business. The structure of corporate governance and the usefulness of managerial accounting tools are the two strongest factors determining the acceptance of managerial accounting tools in business. The current research will help directors in Tra Vinh’s enterprises establish efficient managerial accounting tools in business that are suitable to the usefulness of managerial accounting tools, environmental uncertainty, the structure of corporate governance, organizational interdependence, and organizational size, so that they can gain the best possible effectiveness.

Promoting sustainability development in education is a global endeavor, aiming to foster the sharing of experiences and knowledge on sustainability development. To achieve that, educational institutions worldwide have increasingly embraced educational technology and integrated online learning components into their instructional methods. This research focuses on the pivotal role of students as influential catalysts for advancing sustainable development within higher education. Specifically, it investigates the extent of students' familiarity with sustainable development initiatives within higher education institutions in the UAE. To achieve this objective, the study introduces the Technology-Integration Framework for Education Sustainable Development (TIFESD), which serves as an evaluative tool for appraising students' awareness of technology-driven elements woven into the broader context of Education for Sustainable Development (ESD) within their respective universities. The research employs a quantitative methodology, encompassing the collection of 513 survey responses from students across nine universities in the UAE. This data analysis explores the potential relationship between the integration of technology and students' cognizance of factors that bolster sustainable development. The study's outcomes underscore students' profound awareness of a spectrum of technology-driven elements, including Green Campus initiatives, Smart Education strategies, Smart Campus facilities, and the influence of curriculum and course offerings—all of which collectively contribute to the advancement of sustainable development practices within higher education institutions.

Supply Chain Management (SCM) is the set of approaches used for the appropriate integration and utilization of suppliers, manufacturers, warehouses and retailers to ensure the production and delivery of products to end users in the right quantities and at the right time. Integration of the stages in the supply chain can make it more effective and profitable as a whole. In the present study, an integrated production and distribution problem in a two-stage supply chain is considered. The supply chain consists of m manufacturers with different locations and rates of production, and a distributer that delivers the ordered products to customers in different locations. Here, products are seasonal and perishable and must be delivered before a specified time. To characterize the problem, a Mixed Integer Programming (MIP) model is proposed and to solve the proposed model, a Hybrid Simulated Annealing (HSA) and a Genetic Algorithm (GA) with mixed repair and penalize strategies are introduced. Computational results of HSA are compared with those of the GA algorithm as the current best algorithm for solving similar problems in the literature.

In the scope of Behavioral Decision Theory, Accounting-based Earnings Management (AEM) may compromise the success of decision making of a firm’s stakeholders. Given that AEM constitutes a barrier to the decision-making process, we aim to identify the main motivations of the players of AEM. Besides, in this study we also intend to analyze the implementing and detecting of AEM practices in financial statements and to evaluate whether individual characteristics influence the ability to implement and detect creative accounting practices. To achieve the proposed objectives, a quantitative methodology approach was used. A survey was applied to Portuguese’s certified accountants. In the data analyses, we applied the univariate and multiple analysis. Based on 159 observations, we find that most certified accountants indicate the main motivations are related to the reduction of the cost of capital and tax burden, the strength of the “code law system”, and that the managers are the main players. Our evidence also shows that the AEM practices are easily implemented and detected in the financial statements. In addition, we find that age, professional experience, and academic qualifications of the certified accountant tend to have an impact on the ability to implement AEM in the financial statements, contrary to gender and training area. Furthermore, gender and academic financial statements. This research is important for the development of the literature, entities that operate in accounting standardization and for the users of accounting and financial information. This study contributes to a better understanding of AEM practice, and it originally combines individual characteristics of accounting professionals with AEM practice.

Very recently, Qiupeng and Zuxing (2017) [Qiupeng, G., & Zuxing, X. (2017). A new approach for ranking fuzzy numbers based on possibility theory. Journal of Computational and Applied Mathematics, 309, 674-682.] suggested a new fuzzy ranking technique on the basis of possibility theory. In this note, we show that this method leads to the incorrect result in various cases.

Fuzzy Analytical Network Process (F-ANP) method is able to consider the complex relationships among different levels of decisions, transactions, and feedbacks of criteria and alternatives to calculate the weights of the elements. The large number of pair-wise comparisons in F-ANP and also difficulties in understanding the way of comparisons for the expert, have reduced the efficiency and practicality of this method. In this paper, in order to eliminate the above-mentioned problems, it has been tried to provide an approach using the Fuzzy Best-Worst method, called F-BWANP. The proposed method, requires less comparison data and leads to more consistent comparisons, which means that more reliable results can be obtained, while making it much easier for responding by experts. Finally, in order to describe the proposed method and evaluate its capability, a numerical example is provided.

Quality decisions are one of the major decisions in inventory management. It affects customer’s demand, loyalty and customer satisfaction and also inventory costs. Every manufacturing process is inherent to have some chance causes of variation which may lead to some defectives in the lot. So, in order to cater the customers with faultless products, an inspection process is inevitable, which may also be prone to errors. Thus for an operations manager, maintaining the quality of the lot and the screening process becomes a challenging task, when his objective is to determine the optimal order quantity for the inventory system. Besides these operational tasks, the goal is also to increase the customer base which eventually leads to higher profits. So, as a promotional tool, trade credit is being offered by both the retailer and supplier to their respective customers to encourage more frequent and higher volume purchases. Thus taking into account of these facts, a strategic production model is formulated here to study the combined effects of imperfect quality items, faulty inspection process, rework process, sales return under two level trade credit. The present study is a general framework for many articles and classical EPQ model. An analytical method is employed which jointly optimizes the retailer’s credit period and order quantity, so as to maximize the expected total profit per unit time. To study the behavior and application of the model, a numerical example has been cited and a comprehensive sensitivity analysis has been performed. The model can be widely applicable in manufacturing industries like textile, footwear, plastics, electronics, furniture etc.