An existing robust three dimensional finite element based on the strain approach is presented. This element is implemented, for the first time in the commercial computer code ABAQUS, by using the subroutine (UEL), for the static and dynamic analysis of isotropic plates, whatever thin or thick. It is Baptised SBH8 (Strain Based Hexahedral with 8 nodes) and has the advantage to overcome the problems involved in numerical locking, when the thickness of the plate tends towards the smallest values. The implementation is justified by the capacities broader than offers this code, especially, in the free frequencies computation. The results obtained by the present element are better than those given by elements used by ABAQUS code and the other elements found in the literature, having the same number of nodes.

The research is conducted for assessing factors affecting the implementation of Strategic Management Accounting (SMA) of medium - sized enterprises in Vietnam. Data was collected from 235 medium - sized enterprises of Vietnam for the period from 2019 to 2021. Based on quantitative research methods, the implementation of Strategic Management (SMA) and factors affecting this implementation were scrutinized. The results indicate that the implementation of Strategic Management (SMA) of medium - sized enterprises in Vietnam is influenced by factors: Technology level, Quality of accountants, Competitive level, Business strategy, and Business risk. Through findings, some recommendations are given for improving the implementation of SMA of medium – sized to satisfy the demand for information of the stakeholder in the context of integration.

In recent years, technology adoption in Indonesia has begun to use advances in artificial intelligence (AI) to improve services. This change has had a significant impact on several institutions. This article provides an overview of the many institutions in Indonesia that are leveraging AI. A comprehensive review of 35 papers from the Scopus database was used to develop our methodology. Education, health care, ICT, licensing, transportation, and economic services are all well-represented in the existing literature, which puts AI into practice in various disciplines. We provide a framework for organizing governance research that identifies gaps in the existing literature and suggests future directions for research utilizing technology.

Nowadays, due to the transition from the old economic model to the global village constituting patterns, different functional requirements are needed. In other words, for success in the modern production management, strategic decisions must create the conditions for taking new systems for enterprises and create conditions for the competitiveness of manufacturing firms. This paper presents a survey on diagnosing barriers to make strategic decisions in a manufacturing firm named Pakshoo company in city of Tehran, Iran. The study tries to find the obstacles for the implementation of strategic decisions in this firm. The study determines 14 different factors influencing on the development of strategic planning and using analytical hierarchy process, prioritize them, accordingly. In our survey, behavioral factors are considered as the most important factors followed by structural and context issues.

The fast industrial development increases different types of risks for the industries. Many risk factors are inherent in the implementation of advanced manufacturing technologies (AMTs). Industries are developing methodologies for risk prevention and protection. The present research focuses to identify various risks that could influence the implementation of AMTs, and develop a framework to mitigate them. For this framework, interpretive structural modeling(ISM) has been used to depict the relationship and priority among the various risks. This research provides a path for managers and indicates the dominant risks on the basis of higher driving power. Also, this research classifies the relationship among various risks in AMTs implementation according to their driving power and dependence. The risks have been categorized into four categories as autonomous risks, linkage risks, dependent risks and independent risks. The proposed hierarchal model would help the management to effectively handle and develop strategies against the risks and hence new and latest technologies can be adopted with ease and effectiveness.