the purpose of this article is to discuss the allocation issues in managerial accounting. the allocation problem has several dimensions, some of which are subtle. in fact ,almost all of our revenue recognition and matching efforts require allocation. that is, deciding to what periods they (revenues and expenses) should be assigned, in conclusion, practitioners have honestly believed that alloca...

The goals of hub location problems are finding the location of hub facilities and determining the allocation of non-hub nodes to these located hubs. In this work, we discuss the multi-modal single allocation capacitated p-hub covering problem over fully interconnected hub networks. Therefore, we provide a formulation to this end. The purpose of our model is to find the location of hubs and the ...

Simultaneous routing and resource allocation has been considered in wireless networks for its performance improvement. In this paper we propose a cross-layer optimization framework for worst-case queue length minimization in some type of FDMA based wireless networks, in which the the data routing and the power allocation problem are jointly optimized with Fuzzy distributed H∞ control strategy ....

Redundancy allocation problem is one of most important problems in reliability area. This problem involves with the suitable redundancy levels under certain strategies to maximizing system reliability under some constraints. Many changes have been made on this problem to draw the problem near to real situations. Selecting the redundancy strategy, using different system configuration are some of...

In this paper, we study an outsourced supply chain consisting of one buyer and two suppliers in which the buyer outsources manufacturing of a physical product to two competing suppliers. The suppliers compete for the buyers' demands share, and the buyer allocates the demands to the competing suppliers based on three-dimensional allocation functions. We consider two certain types of allocation f...

Cooperative and gradual covering are two new methods for developing covering location models. In this paper, a cooperative maximal covering location–allocation model is developed (CMCLAP). In addition, both cooperative and gradual covering concepts are applied to the maximal covering location simultaneously (CGMCLP). Then, we develop an integrated form of a cooperative gradual maximal covering ...

recipitation shortage and the consequent loss of several water resources, as well as the population growth, are the most important problems in arid and semi-arid regions like Iran. The providence of basic tools for optimal water resources management is considered as one of the main solutions to this problem. Since the agricultural sector is the main user of water resources, the present study pr...