This paper presents a method of calendar (weekly) scheduling for production teams, when the average orders utility function is used as the quality criterion. The method is based on the concept of “production intensity”, which is a dynamic parameter of production process. Applied software package allows scheduling for medium quantity of jobs. The result of software application is the team load on the planning horizon. The computed schedule may be corrected and recalculated in interactive mode. Current load of every team is taken into account at each recalculation. The method may be used for any combination of complex and specialized teams.

This paper attempts to identify the reasons behind the adoption of the accounting information tools which has been implemented in Portuguese third sector organizations. The research was designed to face new institutional theory with rational choice theory. Data was collected from third sector organizations operating in Portugal. The questionnaire applied was based on earlier literature. Results support the theoretical perspective of institutionalism. Indeed, third sector organizations operating in Portugal use essentially traditional accounting tools like financial accounting statements, cost accounting and budgeting, and there are clear evidences of coercive isomorphic behaviours. Future research should consider a qualitative approach to deeply understand how and why these organizations use accounting tools.

Trim cutting operation in wire electrical discharge machining (WEDM) is considered as a probable solution to improve surface characteristics and geometrical accuracy by removing very small amount of work materials from the surface obtained after a rough cutting operation. In this study, an attempt has been made to model the surface roughness and dimensional shift in trim cutting operations in WEDM process through response surface methodology (RSM). Four process parameters; namely pulse-on time (Ton), servo voltage (SV), wire depth (Wd) and Dielectric flow rate (FR) have been considered as input parameters in trim cutting operations for modelling. Desirability function has been employed to optimize multi performance characteristics. Increasing the value of Ton, Wd and FR increases the surface roughness and dimensional shift but increasing SV decreases both surface roughness and dimensional shift. Quadratic models have been proposed for both the performance characteristics. In present experimentation, thickness of recast layer was observed in the range of 6?m to 12?m for low to high value of discharge parameters.

The objective of this paper is to determine the basic features of the use of mathematical modeling of the system to forecast cryptocurrency exchange rate. The study determines that cryptocurrency is the simplest investment asset being and, at the same time, the riskiest one. Advantages and disadvantages of cryptocurrency use are specified. Advantages include: code openness, anonymity, decentralization, emission, and reliability. Disadvantages include lack of guarantees, instability, risk of prohibition and possible loss. A model to forecast bitcoin cryptocurrency exchange rate is proposed and substantiated mathematically. The observations are the basis to develop a hypothesis: the faster the cryptocurrency (e.g. bitcoin) is mined, the more difficult it is to forecast bitcoin cryptocurrency exchange rate. Certain factors emphasize which may affect the cryptocurrency exchange rate: trade wars of the USA with other export-oriented world economies (China); advent of IEO as the alternative for ICO and new drivers connected with the interest in cryptocurrency; FATF recommendations for market control, the entry of world giants (e.g. Facebook) into the crypto-market and the development of the stablecoin market.

This research applies a Vector error correction model to investigate the long-run and short-run effects of gross domestic product (GDP), energy consumption, foreign direct investment (FDI), and trade openness on CO₂ emissions. The findings indicate that in the long run, GDP growth per capita has a negative influence on CO₂ emission. Energy consumption and trade openness negatively affect CO₂ emission. The foreign direct investment as the percentage of GDP in a long time has a positive relationship with CO₂ emission. Furthermore, the short-run GDP per capita affects CO₂ -emission with two-year lags and energy consumption influences CO2 emission with a one-year lag. These observations have many implications for policy-makers in issuing the FDI policy in Vietnam in recent times and considering the impact of economic development on protecting the sustainable growth in the long-run.

This research discusses an integer batch scheduling problems for a single-machine with position-dependent batch processing time due to the simultaneous effect of learning and forgetting. The decision variables are the number of batches, batch sizes, and the sequence of the resulting batches. The objective is to minimize total actual flow time, defined as total interval time between the arrival times of parts in all respective batches and their common due date. There are two proposed algorithms to solve the problems. The first is developed by using the Integer Composition method, and it produces an optimal solution. Since the problems can be solved by the first algorithm in a worst-case time complexity O(n2n-1), this research proposes the second algorithm. It is a heuristic algorithm based on the Lagrange Relaxation method. Numerical experiments show that the heuristic algorithm gives outstanding results.

Profit always be the top priority of banking operation over the years. Commercial banks maximize the net interest margin by charging more interests to the borrowers and offering lower interests to the depositors. Their aggressive lending strategies can sometimes result in credit risk, moral hazard and non-performing loans. Some studies found that non-performing loans have negative impact on the bank’s profitability; some argued otherwise. This paper aims at investigating the impact of non-performing loans on the ability to make profit of Vietnamese commercial banks in the period of 2008 to 2017 and draws a conclusion as well as recommendations to mitigate the risk.

Profit always be the top priority of banking operation over the years. Commercial banks maximize the net interest margin by charging more interests to the borrowers and offering lower interests to the depositors. Their aggressive lending strategies can sometimes result in credit risk, moral hazard and non-performing loans. Some studies found that non-performing loans have negative impact on the bank’s profitability; some argued otherwise. This paper aims at investigating the impact of non-performing loans on the ability to make profit of Vietnamese commercial banks in the period of 2008 to 2017 and draws a conclusion as well as recommendations to mitigate the risk.

The optimum selection of process parameters has played an important role for improving the surface finish, minimizing tool wear, increasing material removal rate and reducing machining time of any machining process. In this paper, optimum parameters while machining AISI D2 hardened steel using solid carbide TiAlN coated end mill has been investigated. For optimization of process parameters along with multiple quality characteristics, principal components analysis method has been adopted in this work. The confirmation experiments have revealed that to improve performance of cutting; principal components analysis method would be a useful tool.

This paper proposes a method to quote the due date and the price of incoming orders to multiple customers simultaneously when the contingent orders exist. The proposed method utilizes probabilistic information on contingent orders and incorporates some negotiation theories to generate quotations. Rather than improving the acceptance probability of quotation for single customer, the method improves the overall acceptance probability of quotations being submitted to the multiple customers. This helps increase the total expected contribution of company and acceptance probability of entire new orders rather than increasing these measures only for a single customer. Numerical analysis is conducted to demonstrate the working mechanism of proposed method and its effectiveness in contrast to sequential method of quotation.