The confidence in the qualifications and independence of the audit activities and professionals has been lost due to the financial scandals that have arisen over time. These scandals in the accounting and auditing fields caused both enterprises and investors to suffer from large amounts of...

This paper proposes a framework for evaluating information technology investments, integrating value chain analysis with activity-based costing and fuzzy logic. The proposed method should be particularly useful for businesses in emerging economies, where an uncertain economic environment is...

This study presents an approach based on an integrated use of GIS, ANP and Water Quality Index (WQI) for sustainable tourism planning in a wetland environment (Ramsar site). ANP will be utilized to evaluate the relative priorities for the conservation, tourism and economic development of the...

Strategic supply chain management has gained more importance with the effect of globalization. In today's global market, well-managed supply chain is one of the most important requirements to be successful in the market. The main idea of the supply chain management is generation of good...

Purpose -- This paper is proposed to identify what category of risks involve and select the highest element of supply risks in the palm oil chain.Design/methodology/approach -- A case study is choosen to present clear picture about the risks involve in the palm oil company. Analytic hierarcy...

This paper describes various possibilities of the cities of futures considering various constraints and demand of society, environment and geography. The need for future cities arises because of the rapid growth in population and thereby causing a decline in the living standards. In the United...

Purpose: The purpose of study is to propose and verify a method of service quality elements classification through integrating fuzzy theory into Kano model. The method has the merit of being more effective in processing customers' psychology of vagueness and uncertainties than traditional Kano...

Computer numerical control (CNC) machine tools are automated devices capable of generating complicated and intricate product shapes in shorter time. Selection of the best CNC machine tool is a critical, complex and time-consuming task due to availability of a wide range of alternatives and...