This research defines a new application of mathematical modeling to design a cellular manufacturing system integrated with group scheduling and layout aspects in an uncertain decision space under a supply chain characteristics. The aim is to present a mixed integer programming (MIP) which optimizes cell formation, scheduling and layout decisions, concurrently where the suppliers are required to operate exceptional products. For this purpose, the time in which parts need to be operated on machines and also products & apos; demand are uncertain and explained by set of scenarios. This model tries to optimize expected holding cost and the costs regarded to the suppliers network in a supply chain in order to outsource exceptional operations. Scheduling decisions in a cellular manufacturing framework is treated as group scheduling problem, which assumes that all parts in a part group are operated in the same cell and no inter-cellular transfer is required. An efficient hybrid method made of genetic algorithm (GA) and simulated annealing (SA) will be proposed to solve such a complex problem under an optimization rule as a sub-ordinate section. This integrative combination algorithm is compared with global solutions and also, a benchmark heuristic algorithm introduced in the literature. Finally, performance of the algorithm will be verified through some test problems.

This paper introduces the effect of task deterioration in simple assembly line balancing problem. In many realistic assembly lines, a deterioration task is considered when a task is started earlier than the assigned time since the station time is constant and the earliness of the task does not reduce the cycle time. This phenomenon is known as deteriorating tasks. Therefore, we seek an optimal assignment and schedule of tasks in workstations, in order to minimize the number of stations for a given cycle time, which is known as SALBP-1. For this purpose, a mathematical model is proposed. Since the pure SALBP-1 is proved to be NP-hard and considering task deterioration complicates problem further, we propose a genetic algorithm for solving such problem. Several well-known test problems are solved to study the performance of the proposed approach.

Group scheduling problem in cellular manufacturing systems consists of two major steps. Sequence of parts in each part-family and the sequence of part-family to enter the cell to be processed. This paper presents a new method for group scheduling problems in flow shop systems where it minimizes makespan (Cmax) and total tardiness. In this paper, a position-based learning model in cellular manufacturing system is utilized where processing time for each part-family depends on the entrance sequence of that part. The problem of group scheduling is modeled by minimizing two objectives of position-based learning effect as well as the assumption of setup time depending on the sequence of parts-family. Since the proposed problem is NP-hard, two meta heuristic algorithms are presented based on genetic algorithm, namely: Non-dominated sorting genetic algorithm (NSGA-II) and non-dominated rank genetic algorithm (NRGA). The algorithms are tested using randomly generated problems. The results include a set of Pareto solutions and three different evaluation criteria are used to compare the results. The results indicate that the proposed algorithms are quite efficient to solve the problem in a short computational time.

Random variates play key role in any simulation system and there are different algorithms to generate random variates. One of the best algorithms for generating random variates is uniform fractional part algorithm. The algorithm has high performance in terms of efficiency, speed and simplicity. Although the algorithm has useful results, it is an approximate algorithm. In this article, the approximate form of the algorithm has been studied, and some suggestions have also been presented. Through acceptance-rejection approach and hat and squeeze function, the approximate algorithm is transformed to near exact algorithm. The proposed model of this paper has been examined and compared with the traditional one and the preliminary results indicate that it performs better than the other existing algorithms.

The hub location problem appears in a variety of applications, including airline systems, cargo delivery systems and telecommunication network design. Hub location problems deal with finding the location of hub facilities and the allocation of demand nodes to these located hub facilities. In this paper, a new model for the capacitated single allocation hub covering location problem is presented. Instead of using capacity constraints to limit the amount of flow received by the hubs, the second objective function is introduced to minimize service times in the hubs. The service time in the hubs includes the waiting time of received flows in a queue and the time to get services. Due to the NP-hardness of the problem, a new weight-based multi-objective imperialist competitive algorithm (MOICA) is designed to find near-optimal solutions. To validate the performance of the proposed algorithm, the solutions obtained by the MOICA are compared by the exact solutions of the mathematical programming model.

Today, there is no doubt that in many organizations, many employees refuse to provide their opinions and comments about the organizational problems. In fact, in many organizations there is a created climate, which often makes employees feel their opinion is not valued. This phenomenon is examined as an organizational silence that by identifying the factors affecting on it we can effectively take steps to eliminate barriers to commenting staff in organizations. In this regard, this paper presents an empirical work conducted on data obtained from 260 employees Payame Noor University of East Azerbaijan Province. These data are analyzed by SPSS software and regression and path analysis tests. The results showed that there is a significant relationship between silence climate dimensions and employee organizational commitment with silence behavior employee. In addition, there is a positive correlation between higher management attitudes and supervisor’s attitudes with workers silent behavior. We have also observed that there is a negative correlation between communication opportunities and organizational commitment with employee silence behavior of employees.

There is no doubt that conventional accounting does not provide actual value of a firm since they only take into account the tangible assets. Intellectual capital provides a new concept for considering actual value of the assets, which helps calculate intangible values of the firm. In this paper, we use value added intellectual coefficient (VAIC) to measure the performance of a firm. The study investigates the relationship between intellectual capital and return on assets and value added for three consecutive years between 2008 and 2010. The results indicate that there is no meaningful relationship between intellectual capital and return on assets for fiscal years of 2008 and 2009 but there is a meaningful relationship between these two items for the fiscal year of 2010 when . Our findings also indicate that there is no meaningful relationship between intellectual capital and value added for the years of 2008 and 2010 but there is a meaningful relationship between the items for the fiscal year of 2009. The results somewhat confirm the recently published results in the literature, which argues the use of VAIC for assessing the direct impact of IC on other financial factors.

The personality of an entrepreneur is one of the most important characteristics of reaching success by creating jobs and opportunities. In this paper, we demonstrate an empirical study on personal characteristics of students who are supposed to act as entrepreneur to create jobs in seven fields of accounting, computer science, mechanical engineering, civil engineering, metallurgy engineering, electrical engineering and drawing. There are seven aspects of accepting reasonable risk, locus of control, the need for success, mental health conditions, being pragmatic, tolerating ambiguity, dreaming and the sense of challenging in our study to measure the level of entrepreneurship. We uniformly distribute 133 questionnaires among undergraduate students in all seven groups and analyze the results based on t-student test. Our investigation indicates that all students accept reasonable amount of risk, they preserve sufficient locus of control and they are eager for success. In addition, our tests indicate that students believe they maintain sufficient level of mental health care with strong sense of being pragmatic and they could handle ambiguity and challenges.

Operational audit plays an important role on managing governmental budget. It helps control government spending and other important budgetary issues. This paper presents an empirical study to find out the possible barriers on implementing operational audit. The proposed study distributes some questionnaires among supreme audit court of auditors and analyzes the questions. The results indicate that many governmental organizations are not strongly committed to rules and regulations. There are not sufficient standards on auditing programs and many governmental agencies do not even use operational budgeting system since they are not aware of the benefits of such system. There are some of the most important challenges of having operational budgeting and paper suggests some guidelines for having better regulation on removing the main barriers.

The main purpose of this paper is to detect effective factors on mobilization of East Azarbaijan Agricultural Bank resources in terms of deposits absorption. In order to reaching this goal, six hypotheses have been arranged and a questionnaire including 28 questions has been designed. So after justifiability and perpetuity evaluation, the questionnaires are distributed among managers of these banks. We have analyzed the data using multi variable regression analysis, Pearson & apos; s R and Variant analyze and the results indicated that information and communication technology, service diversity, human resource skills, internal environment utility and locations are among the most influencing on resource mobilization.