The selection of optimum machining parameters plays a significant role to ensure quality of product, to reduce the manufacturing cost and to increase productivity in computer controlled manufacturing process. For many years, multi-objective optimization of turning based on inherent complexity of process is a competitive engineering issue. This study investigates multi-response optimization of turning process for an optimal parametric combination to yield the minimum power consumption, surface roughness and frequency of tool vibration using a combination of a Grey relational analysis (GRA). Confirmation test is conducted for the optimal machining parameters to validate the test result. Various turning parameters, such as spindle speed, feed and depth of cut are considered. Experiments are designed and conducted based on full factorial design of experiment.

This paper presents an empirical investigation to detect important factors influencing earning adjustment on firms selected on Tehran Stock Exchange over the period 2006-2011. There are four independent variables associated with the proposed study of this paper including Proportion of shares owned by institutional investors, Return on assets, Profit change and Market value to book value. In addition, Investment restructuring is considered as control variable. The results of the implementation of regression analysis indicate that there was a reverse relationship between earning forecasted adjustment and two independent variables including size of firm as well as the ratio of market value to book value. However, Net profit has a direct and positive relationship with earning forecast adjustment.

In today' s extremely competitive environment, customers are the most important asset of any business and success of any organization depends on loyal customer retention. Therefore, it is important to learn more about different groups of customers and propose appropriate plans to take care of them. Customer segmentation is one of the most common methods to analyze customer’s behavior. The market can be divided into several smaller homogeneous groups, which helps organizations deliver targeted marketing techniques and provides optimized techniques for resource allocation. This paper uses the information gathered from Point of Sales (POS) in one of Iranian private banks and using two methods of K-Means and Kohonen, customers are clustered into four segments to detect the most profitable customers.

Over the past number of years, competence management has become a key issue for companies. Similarly, to the importance of knowledge management, competence management considers an individual’s performance, based on his or her knowledge. Thus, knowledge management becomes an important aspect for companies to manage resources, through the ability of characterizing key competences and evaluating how they are improved through past experiences and roles, thus selecting project team members according to the respective existing skills. This paper focuses on the coordination of design activities in order to propose a tool dedicated to operation-level project managers to help prepare their technical teams based on the required skills. The goal is to enhance the effectiveness of the teams, as well as their performance in the short-term, as well as the long-term, while coordinating with the human resources department. This work is based on the results of the Aides et assisTances pour la conception, la conduite et leur coupLage par les connAissanceS – Help and support for design, coordination and their coupling by knowledge (ATLAS, 2008 - 2011). This project studies the coupling between systems design and management. We propose an initial tool to manage skills in a design project.

This paper presents an empirical investigation to study the effect of five factors on purchasing food product including brand and reputation, being green product producer, quality of packaging, taste of food products and materials used in products. The study designs a questionnaire consists of 20 questions, distributes 440 questionnaires among some consumers who were regular customers of food chains in west part of city of Tehran, Iran and managed to collect 225 properly filled ones. The study uses binomial test to verify five hypothesis of the survey and it has confirmed the effects of four variables including brand and reputation, quality of packaging, taste of food products and materials used in products. In our survey, there are some positive and meaningful correlations among different pairs of five variables of the survey where the highest correlation is between materials used in products and quality of packaging (r=0.606, Sig. = 0.000) and between Quality of packaging and being green product producer (r=0.545, Sig. =0.000).

This research paper examines the role of cloud computing in promoting sustainable development. Cloud Computing (CC) has emerged as a transformative technology that has the potential to reduce the environmental impact of businesses and organizations, while also enabling economic growth and social development. The paper explores the environmental benefits of cloud computing, including energy efficiency, reduced carbon emissions, and the potential for renewable energy integration. It also examines the economic and social benefits of cloud computing, including cost savings, increased productivity, and improved access to technology. The paper concludes by highlighting the potential challenges and opportunities associated with the adoption of cloud computing for sustainable development and identifies key areas for future research and policy action. Overall, the paper argues that cloud computing has the potential to play a critical role in promoting sustainable development, and that further research and policy action are needed to realize its full potential.

Due to the emergent government regulations and stronger public awareness about environment today organizations simply cannot discard environmental concern if these companies want to stay alive in the international market. Environmental management is becoming more and more important for companies for sustainable development. If the industries of developing countries have to export to developed nations they have to match up with developed countries’ environmental standards. The emphasis on the environmental protection is not only due to organizational stakeholders but also governments, customers, employees, competitors and communities. Environmental issues in manufacturing sectors are not investigated appropriately in developing countries. The objectives of this paper are to review the literature on drivers and barriers for the implementation of Green Supply Chain Management (GSCM). After providing a background on GSCM, categories and review the literature on various issues/ factors for the recent GSCM, the concluding remarks for this review is also presented.

In this paper, the problem of lot sizing for the case of a single item is considered along with supplier selection in a two-stage supply chain. The suppliers are able to offer quantity discounts, which can be either all-unit or incremental discount policies. A mathematical modeling formulation for the proposed problem is presented and a dynamic programming methodology is provided to solve it. Computational experiments are performed in order to examine the accuracy and the performance of the proposed method in terms of running time. The preliminary results indicate that the proposed algorithm is capable of providing optimal solutions within low computational times, high accuracy solutions.

With regard to purchasing Tunisian IPOs shares, the current paper aims at considering two types of investors: a non-institutional investor and an institutional one. Each is concerned with placing a purchase order at the offer price during the subscription period. In line with the literature on IPOs, we attempted to determine the minimum price required by an investor allowing for recovering the initial investment, information costs, transaction costs, and the offsetting of shortfall. We expect that the initial return of an IPO share in the Tunisian market is positively related to the following factors: the number of non-institutional investors participating during the subscription period, the subscription ratio of institutional investors, the expected rate of return by investors, the gap between the closing date of the subscription period and the day following the announcement of the subscription result, the gap between the announcement of the subscription result and the first listing day, the number of trading days, the cost of information and the transaction costs. However, it is negatively related to other determinants, such as the discount level, the number of shares allocated for a non-institutional investor and the number of offered shares, which are allocated to non-institutional investors.

Decision making about dividend payout is one of the most important decision that companies should encounter. Identifying factors that influence dividends can help managers in making an appropriate dividend policy. In the other side, companies’ dividend payouts over time and with a stable manner may influence on stock price, future earnings growth and finally investor & apos; s evaluation about owners & apos; equity. Hence, investigating the factors influencing dividend payout ratio is of high importance. In this research, we investigate the effects of various factors on dividend payout ratio of Tehran Stock Exchange (TSE) listed companies. We use time series regression (panel data) in order to test the hypothesis of this study. This study provides empirical evidences by choosing a sample of 102 companies over the time span of 2005-2010. The result shows that independent variables of free cash flow and profitability current ratio have negative and significant impact on dividend payout ratio; whereas, the independent variable of leverage ratio has a positive and significant impact on dividend payout ratio. The other independent ratio such as size of the company, growth opportunities and systematic risk do not have any significant influence on dividend payout ratio.