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While the main purpose of reporting – e.g. reporting for taxes – is to gauge the economic state of a company, the fact that reporting is done at pre-determined dates distorts the reporting results. For example, to create a larger impression of their productivity, companies fire temporary workers before the reporting date and re-hire then right away. The purpose of this study is to decide how to avoid such distortion.

This study aims to come up with a solution which is applicable for all possible reasonable optimality criteria. Thus, a general formalism for describing and analyzing all such criteria is used.

This study shows that most distortion problems will disappear if the fixed pre-determined reporting dates are replaced with individualized random reporting dates. This study also shows that for all reasonable optimality criteria, the optimal way to assign reporting dates is to do it uniformly.

This study shows that for all reasonable optimality criteria, the optimal way to assign reporting dates is to do it uniformly.

It is found that the individualized random tax reporting dates would be beneficial for economy.

It is found that the individualized random tax reporting dates would be beneficial for society as a whole.

This study proposes a new idea of replacing the fixed pre-determining reporting dates with randomized ones. On the informal level, this idea may have been proposed earlier, but what is completely new is our analysis of which randomization of reporting dates is the best for economy: it turns out that under all reasonable optimality criteria, uniform randomization works the best.

Apitourism is a form of tourism that deals with the culture and traditions of rural communities and can be considered one of the most sustainable methods of development and tourism. Accordingly, this study aims to identify the key factors and plausible scenarios of Iranian apitourism in the future.

This study is applied research. For this purpose, first, by examining the theoretical foundations and interviewing experts, the key factors affecting the future of Iranian apitourism were identified. Then, using a binomial test, these factors were screened. Both critical uncertainty and DEMATEL techniques were used to select the final drivers.

Two drivers of “apitourism information system and promotional activities” and “organizing ecological infrastructure” were selected for scenario planning using critical uncertainty and DEMATEL techniques. According to these two drivers, four golden beehive, expectancy, anonymous bee and black beehive scenarios were developed. Each scenario represents a situation for apitourism in the future. According to the criteria of trend compliance, fact-based plausibility and compliance with current data, the “Black Beehive” scenario was selected as the most likely scenario. The “Golden Beehive” scenario shows the best case in terms of apitourism information system and implementation of promotional activities and organizing and providing ecological infrastructure. The “Black Beehive” scenario, on the other hand, describes an isolated and vulnerable system.

Developing plausible Iranian apitourism scenarios helps key stakeholders and actors develop flexible plans for various situations.

The purpose of this paper is to evaluate the economic benefits of managing an outpatient appointments system with technological innovations.

This study uses a quantitative methodological procedures aiming to evaluate the cost-benefit relation and also the payback of the management and operation of an outpatient appointments system with technological innovations.

This study found a great benefit-cost relation of 30.6 showing the great economic value and social impact of managing an outpatient appointments regulation system with technological innovations.

This study presents contribution to the literature discussion about the economic evaluation of the benefits of managing and operating more effective outpatient appointments systems because of important technological innovations.

This paper presents and discusses the most important and commonly used strategies and technological innovations to deal with and to manage an outpatient appointment regulation system aiming to reduce the patient no-show rates.

The findings of this study show a great benefit-cost relation of about 30.6 which is being reverted to the society.

There not exist many similar studies in the pertinent literature, mostly with the Brazilian contexts.

This paper aims to solve the facility location problem of mobility industry call centers comprehensively, considering both investment efficiency and long-term development efficiency.

In this paper, a two-phase decision-making approach within a multi-criteria decision-making (MCDM) framework has been proposed to help select optimal locations among various alternate locations. Both quantitative and qualitative information is collected and processed based on fuzzy set theory and fuzzy analytic hierarchy process. Then the fuzzy technique for order preference by similarity to an ideal solution method is incorporated in the framework to assess the overall feasibility of all alternates.

A real case of a mobility giant in China is applied to verify the effectiveness of the proposed framework. Sensitivity analysis also proves the robustness of the framework.

This two-phase MCDM framework allows the mobility industry call center location to be selected considering economic, human resource and sustainability elements comprehensively. The framework proposed in this paper might be applicable to other companies in the mobility industry when deciding optimal locations of call centers.

This paper presents an experimental investigation in establishing the relationship between FDM process parameters and tensile strength of polycarbonate (PC) samples using the I-Optimal design.

I-optimal design methodology is used to plan the experiments by means of Minitab-17.1 software. Samples are manufactured using Stratsys FDM 400mc and tested as per ISO standards. Additionally, an artificial neural network model was developed and compared to the regression model in order to select an appropriate model for optimisation. Finally, the genetic algorithm (GA) solver is executed for improvement of tensile strength of FDM built PC components.

This study demonstrates that the selected process parameters (raster angle, raster to raster air gap, build orientation about Y axis and the number of contours) had significant effect on tensile strength with raster angle being the most influential factor. Increasing the build orientation about Y axis produced specimens with compact structures that resulted in improved fracture resistance.

The fitted regression model has a p-value less than 0.05 which suggests that the model terms significantly represent the tensile strength of PC samples. Further, from the normal probability plot it was found that the residuals follow a straight line, thus the developed model provides adequate predictions. Furthermore, from the validation runs, a close agreement between the predicted and actual values was seen along the reference line which further supports satisfactory model predictions.

This study successfully investigated the effects of the selected process parameters - raster angle, raster to raster air gap, build orientation about Y axis and the number of contours - on tensile strength of PC samples utilising the I-optimal design and ANOVA. In addition, for prediction of the part strength, regression and ANN models were developed. The selected ANN model was optimised using the GA-solver for determination of optimal parameter settings.

The proposed ANN-GA approach is more appropriate to establish the non-linear relationship between the selected process parameters and tensile strength. Further, the proposed ANN-GA methodology can assist in manufacture of various industrial products with Nylon, polyethylene terephthalate glycol (PETG) and PET as new 3DP materials.