Intellectual capital is a type of asset measuring ability of economic agency in order tomake wealth. These assets do not have physical and objective nature and are intangible assets being achieved through utilization of relative assets with human resources, organizational operation and foreign relations from economic agency. Measuring this issue is important from intraorganizational and extra-organizational views. In this paper, we present survey based on Fuzzy TOPSIS to find important factors influencing intellectual capital management. The proposed model of this paper considers different factors, which exist in the literature and prioritize them based on different criteria. The results of our survey identified seven items as the most influencing factors.
Product selection is always one of the troubles that decision makers are facing with it. Correct selection requires having suitable method for this important issue. In this article, we concern to introduce an approach of fuzzy decision making for selection to decision makers. The nature of decision making is usually complex and without structure. Totally, most of qualitative and quantitative factors such as quality, price, and flexibility should be concerned for determining a suitable product. In this study, it is attempted to use recent advances in ranking methods for product selection. The proposed study uses oral preferences language shown in terms of triangular and trapezoid fuzzy numbers. Then, a multi criteria hierarchical decision making is suggested on the basis of fuzzy collection theory for product selection where the proposed fuzzy VIKOR uses different qualitative and quantitative criteria
One of the most important issues affecting profitability is to determine the impact of different factors influencing purchasing activities. In this paper, we perform an extensive literature survey to detect different purchasing factors influencing customers' behavior. The factors are categorized in three different groups and they are ranked using analytical network process. The results of our survey indicate that three factors of personal, product and situational play important roles in purchasing impulse. The personal item includes different factors where demographic characteristic factors receive the highest ranking (35%) followed by other factors are feelings, excitement and fun, self identify, education and novelty. There are also three subfactors associated with demographic characteristics including gender, age and race and the weights are 0.46748, 0.42668 and 0.10584, respectively, which means gender is the most important factor followed by age and race. Finally, the other factor is associated with situational factors' group, which includes presence of others, culture, design of store, time available, local market condition, sales staff and self service with the relative importance of 0. 04296, 0.08733, 0.12130, 0.22217, 0.05643, 0.15346 and 0.31635, respectively.
Concurrent engineering (CE) is one of the widest known techniques for simultaneous planning of product and process design. In concurrent engineering, design processes are often complicated with multiple conflicting criteria and discrete sets of feasible alternatives. Thus multi-criteria decision making (MCDM) techniques are integrated into CE to perform concurrent design. This paper proposes a design framework governed by MCDM technique, which are in conflict in the sense of competing for common resources to achieve variously different performance objectives such as financial, functional, environmental, etc. The Pareto MCDM model is applied to polyethylene pipe concurrent design governed by four criteria to determine the best alternative design to Pareto-compromise design.
This study examines the value relevance (information content) of cash flow and accounting figures in situations where the information is asymmetrical and Compare the relative information content of them to clarify the role of accounting figures in investment decision making and mitigating the agency problems (specifically resulting from the existence of information asymmetry in the emerging markets). Based on testing a sample of 76 firms from Tehran Stock Exchange (TSE) during 2005 to 2011, the results support the priority of accounting figures over cash flows in the market (TSE). On the other hand, when the information is asymmetrical, the accounting figures are still more relevant than the cash flows and have more relative information content. At the same time, in small firms, the value relevance of the accounting figures compared to cash flows is more; while in large firms, the relative content of accounting figures and cash flow figures aren't significantly different.
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