Nowadays, industrial robots are being pervasively used in almost every manufacturing organization for improving operational quality, safety and productivity. Depending on the nature of task to be performed, many varieties of robots are now commercially available from different manufacturers. For efficiently carrying out the designed task, a number of functional attributes of an industrial robot are also simultaneously responsible. Therefore, selection of an appropriate and competitive robot alternative becomes a complicated and equally challenging task for the decision makers. A quite strong model of multi-criteria decision-making is needed to deal with this problem of industrial robot evaluation and selection. In this paper, the applicability of fuzzy axiomatic design (FAD) principles is explored for solving a real time robot selection problem. Seven candidate robots which are commercially available for light assembly operations are evaluated with respect to a mix of nine criteria. All these criteria are either qualitative in nature or expressed as a range of numerical values. Suitability rankings of all the feasible alternatives are derived using FAD methodology, thus establishing it as a systematic and dependable tool for solving industrial robot selection problems in fuzzy environment.

One of the major challenges facing all of individuals and organizations is decision-making based on the information. The issues of priority about cash flows and accruals data in decision-making process for different groups of financial statement users include investors, creditors, shareholders, directors, etc. one of the issues that has been controversial between accrual and cash accounting advocators for a long time. In this study, we survey the role of accruals and operating cash flows in decisions of financial statement users in listed companies on Tehran stock exchange, information content of operating cash flows and accruals in the connection with decision-making criteria used by different groups using financial statement has been examined. In this study, we use eliminating sampling and implied limitations and the sample size includes 203 companies to examine six hypotheses. The results of this research indicate that there is a significant different between accruals and operating cash flows information content in relation to various decision-making criteria but utilizing accruals and operating cash flows supplementary and simultaneously in profit frame depending on the selection criteria may or may not be include information value-added.