his study is conducted for evaluating the motivation for accounting human resources by material stimulation in the accounting service firms in Hanoi. Based on literature review and the results of some interviews, dependent variable of the motivation for accounting human resources by material stimulation includes seven attributes. The study has also performed some descriptive analysis, Cronbach's Alpha, Independent T-test and ANOVA for measuring the motivation for accounting human resources by material stimulation in the accounting service firms in Hanoi. The results show that the motivation for accounting human resources by material stimulation achieved an average of 3.74 and with Cronbach's Alpha coefficient greater than 0.6. The study does not find any difference on evaluation of the motivation for accounting human resources by material stimulation in terms of gender and job experience. Based on the findings, some recommendations are given for improving the motivation for accounting human resources by material stimulation in the accounting service firms in Hanoi.

In this investigation, neodymium orthoferrite (NdFeO3) nanoparticles has been synthesized through ultrasonic method in the presence of octanoic acid as surfactant. This method comparing to the other methods is very fast and it does not need high temperatures during the reaction. The spherical NdFeO3 nanoparticles with an average particles size of about 40 nm can be obtained at a relatively high calcination temperature of 800 °C for 4 h. Also, product obtained by this method are uniform in both morphology and particles size. The phase composition, morphology, lattice parameters and size of particles in these product are characterized by Fourier transform infrared (FT-IR) spectroscopy, X-ray diffraction (XRD) scanning electron microscopy (SEM) and energy dispersive X-ray spectrometer (EDX). The XRD analysis reveals only the pattern corresponding to perovskite type NdFeO3 which crystallizes in the orthorhombic structure. Energy dispersive X-ray analysis confirms the elemental compositions of the synthesized material.

Knowledge management strategies are considered as the foundation of learning organizations. One of the problems of Iranian organizations is the assessment of knowledge management processes. The purpose of the present study is to present an applied organized model for the assessment of knowledge management performance in six dimensions, i.e., the financial dimension, stakeholders, local processes, growth and learning, employee satisfaction, and environment and community; identifying and investigating the correlation among the criteria; mapping network relations; weighing the indices using DEMATEL Technique; ranking assessment dimensions of knowledge management using ORESTE Technique; drawing strategic map; and designing Balanced Scorecard for improved performance of knowledge management. The population and sample of the study included 25 petrochemical Tehran managers and senior experts in information technology section. The results of this study provides a comprehensive view for the decision makers of Iran Petrochemical Industries for an improved performance in knowledge management.

In this paper, the issue of cooperative (co-op) promotion efforts is addressed in a two-stage supply chain (SC). The investigated SC includes one monopolistic manufacturer and two duopolistic retailers facing different market demands. The customers’ demand is affected by both advertising efforts of the manufacturer and two retailers. Moreover, the retailers compete with each other on local advertising investments within the market. In order to boost the retailers’ advertising level, it is assumed that the manufacturer pays a ratio of the retailers' advertising expenditures. We propose four non-cooperative game scenarios and one cooperative game. Non-cooperative models are established through both Stackelberg and Nash game between two echelons. Moreover, both Cournot and Collusion behaviors are assumed to be followed by two retailers. We develop a promotion cost sharing contract to achieve the channel coordination. Under cooperation model, all SC members seek to reach the highest profit for the entire SC by considering the bargaining power of the SC participants. In each game scenario the optimal solution and unique equilibrium are determined. In addition, a comparison on the advertising level of all SC members along with the value of participation rate are provided. In addition, the feasibility of the cooperative game is discussed and resulted.

This paper examines the effect of different factors on customer knowledge management development for a custom organization in Bandar Abbas, Iran. The statistical population of this research includes all 440 managers and employees in different levels where 205 people are randomly selected for this survey. Using t-student as well as Friedman tests, the study has confirmed that organizational culture, training, strategy, information and organizational infrastructure, top management commitment, organizational conflict, standardization, employee performance, communication, budget support and necessary skills could influence positively on knowledge management development. In our survey, training is also believed to be the most influential factor.

Substantially, the theory of e-government public value (PV-EGOV) has been treated as a hot topic to be explored insightfully. This research comes to be considered as the launching point to empirically evaluate the creation of PV-EGOV in Jordan. The main aim of this research is to investigate the factors affecting the PV-EGOV in the context of Jordan. Information System Success Model (IS success model) was selected to determine the factors affecting the e-government public value in Jordan through the quality factors (system, information, and service) and their role in citizens' intention in use and satisfaction of the e-government. The structural Equation Model (SEM) approach was harnessed to obtain the results. The results indicated that the most critical determinant factor that affected the PV-EGOV was service quality. The current article has theoretical and practical implications for public institutions in Jordan. The future work trends are established in their specific section of this article.

In this article, waste plastics (low-density polyethylene, LDPE) and crumb rubber have been utilized to solve one of the most important environmental issues and to improve bitumen performance properties by these low cost materials. At first, modified bitumen samples were made using high shear mixer, then classic and performance tests were performed on them. It has been observed that adding low-density polyethylene and crumb rubber to the bitumen leads to improvement of classical characteristics. Then, after conducting dynamic shear rheometer test on modified bitumen samples, it was found that the sample containing 3% LDPE and 3% crumb rubber has the best performance. Conducting short-term and long-term aging experiments on samples containing 3% LDPE showed improved performance at high temperature services. After BBR test, more appropriate performance grade is observed for the sample containing 3% LDPE 3% crumb rubber.

Benzyl -L-rhamnopyranoside, prepared by both conventional and microwave assisted glycosidation techniques, was converted into benzyl 2,3-O-isopropylidene-α-L-rhamnopyranoside which after lauroylation followed by removal of isopropylidene group gave the benzyl 4-O-lauroyl-α-L-rhamnopyranoside in good yield. Several derivatives of benzyl 4-O-lauroyl-α-L-rhamnopyranoside were prepared and assessed in vitro for their antimicrobial activity against ten human pathogenic bacteria and seven fungi. The structure activity relationship (SAR) study revealed that incorporation of 4-O-lauroyl group in rhamnopyranoside frame work along with 2,3-di-O-acyl group increased the antifungal potentiality of the rhamnopyranosides.

Empirical research has identified the phenomenon of destination bonding as a result of summated physical and emotional values associated with the destination. Physical values, namely natural landscape & other physical settings and emotional values, namely the enculturation processes, have a significant role to play in portraying visitors’ cognitive framework for destination preference. The physical values seemed to be the stimulator for bonding that embodies action or behavior tendencies in imagery. The emotional values were the conditions that lead to affective bonding and are reflected in attitudes for a place which were evident in text narratives. Social networking on virtual platforms offers the scope for hybrid cognitive expression using imagery and text to the visitors. Instagram has emerged as an application-window to capture these hybrid cognitions of visitors. This study focuses on assessing the relationship between hybrid cognition of visitors expressed via Instagram and their bond with the destination. Further to this, the study attempts to examine the impact of hybrid cognition of visitors on the behavioral pattern of prospective visitors to the destination. The study revealed that sharing of visual imageries and related text by the visitors is an expression of the physico-emotional bonding with the destination. It was further established that hybrid cognition strongly asserts destination bonding and has been also found to have moderating impact on the link between destination bonding and electronic-word-of-mouth.

Industry 4.0 is a modern approach that aims at enhancing the connectivity between the different stages of the production process and the requirements of consumers. This paper addresses a relevant problem for both Industry 4.0 and flow shop literature: the missing operations flow shop scheduling problem. In general, in order to reduce the computational effort required to solve flow shop scheduling problems only permutation schedules (PFS) are considered, i.e., the same job sequence is used for all the machines involved. However, considering only PFS is not a constraint that is based on the real-world conditions of the industrial environments, and it is only a simplification strategy used frequently in the literature. Moreover, non-permutation (NPFS) orderings may be used for most of the real flow shop systems, i.e., different job schedules can be used for different machines in the production line, since NPFS solutions usually outperform the PFS ones. In this work, a novel mathematical formulation to minimize total tardiness and a resolution method, which considers both PFS and (the more computationally expensive) NPFS solutions, are presented to solve the flow shop scheduling problem with missing operations. The solution approach has two stages. First, a Genetic Algorithm, which only considers PFS solutions, is applied to solve the scheduling problem. The resulting solution is then improved in the second stage by means of a Simulated Annealing algorithm that expands the search space by considering NPFS solutions. The experimental tests were performed on a set of instances considering varying proportions of missing operations, as it is usual in the Industry 4.0 production environment. The results show that NPFS solutions clearly outperform PFS solutions for this problem.