This paper characterizes the routing problems arising in distribution of rice-for-the-poor in a district and presents a generic mathematical formulation of vehicle routing problems (VRP) for solving the problems. The proposed generic model, framed as a mixed integer linear programming, is formulated in such a way to encompass three distinct features; namely multiple depots (MD) establishment, multiple trips (MT) transportation, and split delivery (SD) mechanism. This model is implemented for a real-world problem of rice-for-the-poor distribution in the Ponorogo district of Indonesia, involved for deliveries among 3 depots—8, 17, and 23 villages depended on the distribution period—using a fleet of 5 vehicles of homogeneous capacity. Three types of distribution model are identified as MD-MT-VRP, MD-VRP-SD and MD-MT-VRP-SD.

An appropriate sequence of assembly operations increases the productivity and enhances product quality there by decrease the overall cost and manufacturing lead time. Achieving such assembly sequence is a complex combinatorial optimization problem with huge search space and multiple assembly qualifying criteria. The purpose of the current research work is to develop an intelligent strategy to obtain an optimal assembly sequence subjected to the assembly predicates. This paper presents a novel hybrid artificial intelligent technique, which executes Artificial Immune System (AIS) in combination with the Genetic Algorithm (GA) to find out an optimal feasible assembly sequence from the possible assembly sequence. Two immune models are introduced in the current research work: (1) Bone marrow model for generating possible assembly sequence and reduce the system redundancy and (2) Negative selection model for obtaining feasible assembly sequence. Later, these two models are integrated with GA in order to obtain an optimal assembly sequence. The proposed AIS-GA algorithm aims at enhancing the performance of AIS by incorporating GA as a local search strategy to achieve global optimum solution for assemblies with large number of parts. The proposed algorithm is implemented on a mechanical assembly composed of eleven parts joined by several connectors. The method is found to be successful in achieving global optimum solution with less computational time compared to traditional artificial intelligent techniques.

The advancement of digital technology encourages the growth of MSMEs transacting online. However, the phenomenon shows that the Indonesian tax ratio declines because the tax compliance increase rate does not accompany the potential tax base growth. This study analyzed the determining factors of tax compliance: tax knowledge, tax sanctions, peer influence, and the quality of tax authority services moderated by risk preferences. Because of the data analysis, it was discovered that only tax knowledge had a clear impact and risk preferences had no significant influence on the factors that influenced MSME tax compliance in digital transactions. Limited information circulating citizens about MSME-specific policies in digital commerce and rules that have not been communicated in online marketplaces are the main tasks for tax authorities in Indonesia. This study proposes a model of MSME's tax compliance in a digital transaction.

Data envelopment analysis models play an important role in decision making. In this paper, one-stage and two-stage nonlinear programming problems are investigated in order to evaluate the efficiency of two types of network data envelopment analysis model. The first type of network data envelopment analysis model has a series structure with three stages and a feedback between the last step and the middle step, the second model has a three-stage series structure with two feedback between the final step and the first step and the middle step. By examining the overall efficiency of the models based on the one-stage programming problem, a two-stage programming problem is also applied in order to evaluate the efficiency of each step. In order to solve one-stage nonlinear programming problems and two-stage linear and nonlinear programming problems derived from modeling, a linearization method based on coordinate transformation, and constant assumption and gradual growth of some variables is presented. In the last section, the proposed methods have been discussed using some numerical examples.

Judicial accounting outputs are reports that guide judges in conflicting parties over financial litigation, supporting judicial cases, and settling and resolving disputes. As a discipline, judicial accounting applies the science and knowledge of accounting, such as finance, taxation and auditing in the form in which the judicial accountant can provide his expert opinion, through the availability of a set of techniques in the field of fraud investigation and support of lawsuits, to investigate the allegations alleged by the relevant parties, especially those allegations related to the existence of fraud, as the objective of the judicial accountant will depend on the purpose of his assignment, including investigating the presence of fraud. The external auditor's reliance on the sampling method when checking financial disclosure and his lack of responsibility for detecting fraud highlights the importance of judicial accounting in detecting fraud by employing a set of techniques, to assist him in detecting fraud. The achievement of its objectives by the judicial accountant also requires set of characteristics such as education, training, diverse experience in the field of accounting, auditing and law, oral and written communication skills, and the ability to work in a team environment. Judicial accounting is based on a range of techniques, for instance, including Benford's law, computer-based audit tools, data mining and analysis to show the role of judicial accounting techniques in the judicial accountant’s awareness of his duties towards the external auditor in detecting fraud and its impact on developing his performance.

Inconel 718 is among difficult to machine materials because of its abrasiveness and high strength even at high temperature. This alloy is mainly used in aircraft and aerospace industries. Therefore, it is very important to reveal and evaluate cutting tools behavior during machining of this kind of alloy. The experimental study presented in this research work has been carried out in order to elucidate surface roughness and productivity mathematical models during turning of Inconel 718 superalloy (35 HRC) with SiC Whisker ceramic tool at various cutting parameters (depth of cut, feed rate, cutting speed and radius nose). A small central composite design (SCCD) including 16 basics runs replicated three times (48 runs), was adopted and graphically evaluated using Fraction of design space (FDS) graph, completed by a statistical analysis of variance (ANOVA). Mathematical models for surface roughness and productivity were developed and normality was improved using the Box-Cox transformation. Results show that surface roughness criterion Ra was mainly influenced by cutting speed, radius nose and feed rate, and that the depth of cut had major effect on productivity. Finally, ranges of optimized cutting conditions were proposed for serial industrial production. Industrial benefit was illustrated in terms of high surface quality accompanied with high productivity. Indeed, results show that the use of optimal cutting condition had an industrial benefit to 46.9 % as an improvement in surface quality Ra and 160.54 % in productivity MRR.

This paper presents a new penalty function called logarithmic penalty function (LPF) and examines the convergence of the proposed LPF method. Furthermore, the LaGrange multiplier for equality constrained optimization is derived based on the first-order necessary condition. The proposed LPF belongs to both categories: a classical penalty function and an exact penalty function, depending on the choice of penalty parameter. Moreover, the proposed LPF is capable of dealing with some of the problems with irregular features from Hock-Schittkowski collections of test problems.

The aim of this article is to analyse the short-term solvency of large companies in the wine sector in the period 2014-2018, in two relevant Spanish wine-production areas and assess significant differences in time and between regions. Liquidity is a direct threat to the financial health of companies and is analysed using standard financial indicators and compositional data, in order to prevent the common outlier, non-linearity and asymmetry problems in standard financial ratios. The study shows that the compositional ratios are statistically more adequate and that the turnover indicator between operating cash inflows with respect to current investments and operating cash outflows with respect to current liabilities is a complementary indicator to standard cash flow ratios. Wineries in La Rioja have better liquidity than Catalan wineries in the period under study.

This paper proposes a framework for selecting energy storage technology (EST) for small-scale renewable energy systems. The present study was able to achieve this using the results that were generated from a Preference Ranking Organisation Method for Enrichment Evaluation (PROMETHEE) and a fuzzy quality function deployment (FQFD) model. Using the FQFD model, experts' opinions were incorporated into the framework during the evaluation of the techno-economic requirements importance for the selection process. The FQFD model considered system safety, availability, flexibility, reliability and effectiveness as customers’ requirements, while nominal voltage, nominal discharge current, peak measured voltage, operating cost and cost of energy were among the techno-economic requirements. During the framework application, a questionnaire was used to collect information from experts on the techno-economic requirements importance, while information on the techno-economic (eleven) requirements for four ESTs were obtained from literature. The FQFD model results were incorporated into a PROMETHEE and TOPSIS models. The PROMETHEE and the TOPSIS models identified Lithium-Ion EST as the best EST for small-scale renewable energy systems.

This paper proposes a modified discrete firefly algorithm (DFA) applied to the machine loading problem of the flexible manufacturing systems (FMSs) starting from the mathematical formulation adopted by Swarnkar & Tiwari (2004). The aim of the problem is to identify the optimal jobs sequence that simultaneously maximizes the throughput and minimizes the system unbalance according to given technological constraints (e.g. available tool slots and machining time). The results of the algorithm proposed have been compared with the existing and most recent swarm-based approaches available in the open literature using as benchmark the set of ten problems proposed by Mukhopadhyay et al. (1992). The algorithm shows results that are comparable and sometimes even better than most of the other approaches considering both the quality of the results provided and the computational times obtained.