the conventional method towards deriving schedule for a fleet of ships to minimize cost alone has the short-coming of not addressing the problem of operation revenue losses associated with delays during maintenance at ships dockyards. in this paper, a preventive maintenance schedule for a fleet of ships that incorporates op-portunity cost is presented. the idea is to assign a penalty cost to al...

objectives: stroke is one of the most common neurological disease and it is the main cause of physical and mental disability and staying in house. gait difficulties have high incidence in patients with stroke. so the aim of this study was to investigate the effect of gait retraining on balance, activities of daily living, quality of life and depressionin stroke patients. methods: this study was...

one of the basic assumptions of management accounting illustrate that costschanges has a significance relationship with increasing and decreasing in the levelof activity, recently after being raised of sticky costs issue by anderson and hiscolleagues this assumption was discussed. it means increases in costs by increasingthe more activity level of reduction in costs is exchange for the reductio...