@article{54033, author = {{Tavana, Madjid and Shabanpour, Hadi and Yousefi, Saeed and Farzipoor Saen, Reza}}, issn = {{0941-0643}}, journal = {{Neural Computing and Applications}}, number = {{12}}, pages = {{3683--3696}}, publisher = {{Springer Science and Business Media LLC}}, title = {{{A hybrid goal programming and dynamic data envelopment analysis framework for sustainable supplier evaluation}}}, doi = {{10.1007/s00521-016-2274-z}}, volume = {{28}}, year = {{2017}}, } @article{54038, author = {{Khanjani Shiraz, Rashed and Tavana, Madjid and Fukuyama, Hirofumi and Di Caprio, Debora}}, issn = {{1109-2858}}, journal = {{Operational Research}}, number = {{1}}, pages = {{67--97}}, publisher = {{Springer Science and Business Media LLC}}, title = {{{Fuzzy chance-constrained geometric programming: the possibility, necessity and credibility approaches}}}, doi = {{10.1007/s12351-015-0216-7}}, volume = {{17}}, year = {{2017}}, } @article{54034, author = {{Toloo, Mehdi and Tavana, Madjid}}, issn = {{0254-5330}}, journal = {{Annals of Operations Research}}, number = {{1}}, pages = {{657--681}}, publisher = {{Springer Science and Business Media LLC}}, title = {{{A novel method for selecting a single efficient unit in data envelopment analysis without explicit inputs/outputs}}}, doi = {{10.1007/s10479-016-2375-1}}, volume = {{253}}, year = {{2017}}, } @article{54036, author = {{Santos-Arteaga, Francisco J. and Di Caprio, Debora and Tavana, Madjid and O’Connor, Aidan}}, issn = {{0969-5931}}, journal = {{International Business Review}}, number = {{1}}, pages = {{36--56}}, publisher = {{Elsevier BV}}, title = {{{Innovation dynamics and labor force restructuring with asymmetrically developed national innovation systems}}}, doi = {{10.1016/j.ibusrev.2016.05.005}}, volume = {{26}}, year = {{2017}}, } @article{54035, author = {{Esmaelian, Majid and Tavana, Madjid and Di Caprio, Debora and Ansari, Reza}}, issn = {{0040-1625}}, journal = {{Technological Forecasting and Social Change}}, pages = {{188--205}}, publisher = {{Elsevier BV}}, title = {{{A multiple correspondence analysis model for evaluating technology foresight methods}}}, doi = {{10.1016/j.techfore.2017.07.022}}, volume = {{125}}, year = {{2017}}, } @article{54039, author = {{Khalili-Damghani, Kaveh and Tavana, Madjid and Santos-Arteaga, Francisco J. and Ghanbarzad-Dashti, Mahdokht}}, issn = {{0263-2241}}, journal = {{Measurement}}, pages = {{101--118}}, publisher = {{Elsevier BV}}, title = {{{A customized genetic algorithm for solving multi-period cross-dock truck scheduling problems}}}, doi = {{10.1016/j.measurement.2017.05.027}}, volume = {{108}}, year = {{2017}}, } @article{54037, author = {{Hatami-Marbini, Adel and Agrell, Per J. and Tavana, Madjid and Khoshnevis, Pegah}}, issn = {{0959-6526}}, journal = {{Journal of Cleaner Production}}, pages = {{2761--2779}}, publisher = {{Elsevier BV}}, title = {{{A flexible cross-efficiency fuzzy data envelopment analysis model for sustainable sourcing}}}, doi = {{10.1016/j.jclepro.2016.10.192}}, volume = {{142}}, year = {{2017}}, } @article{54044, author = {{SANTOS-ARTEAGA, FRANCISCO J. and CAPRIO, DEBORA DI and Tavana, Madjid and O'CONNOR, AIDAN}}, issn = {{1363-9196}}, journal = {{International Journal of Innovation Management}}, number = {{02}}, publisher = {{World Scientific Pub Co Pte Lt}}, title = {{{FORMALISING THE DEMAND FOR TECHNOLOGICAL INNOVATIONS: RATIONAL HERDS, MARKET FRICTIONS AND NETWORK EFFECTS}}}, doi = {{10.1142/s1363919617500189}}, volume = {{21}}, year = {{2017}}, } @article{54042, author = {{Di Caprio, Debora and Santos-Arteaga, Francisco J. and Tavana, Madjid}}, issn = {{0218-4885}}, journal = {{International Journal of Uncertainty, Fuzziness and Knowledge-Based Systems}}, number = {{06}}, pages = {{1005--1018}}, publisher = {{World Scientific Pub Co Pte Lt}}, title = {{{A Novel Decision Support Framework for Computing Expected Utilities from Linguistic Evaluations}}}, doi = {{10.1142/s0218488517500441}}, volume = {{25}}, year = {{2017}}, } @article{54045, author = {{Alikar, Najmeh and Mousavi, Seyed Mohsen and Ghazilla, Raja Ariffin Raja and Tavana, Madjid and Olugu, Ezutah Udoncy}}, issn = {{0360-8352}}, journal = {{Computers & Industrial Engineering}}, pages = {{51--67}}, publisher = {{Elsevier BV}}, title = {{{A bi-objective multi-period series-parallel inventory-redundancy allocation problem with time value of money and inflation considerations}}}, doi = {{10.1016/j.cie.2016.12.006}}, volume = {{104}}, year = {{2017}}, } @article{54047, author = {{Alikar, Najmeh and Mousavi, Seyed Mohsen and Raja Ghazilla, Raja Ariffin and Tavana, Madjid and Olugu, Ezutah Udoncy}}, issn = {{0951-8320}}, journal = {{Reliability Engineering & System Safety}}, pages = {{1--10}}, publisher = {{Elsevier BV}}, title = {{{Application of the NSGA-II algorithm to a multi-period inventory-redundancy allocation problem in a series-parallel system}}}, doi = {{10.1016/j.ress.2016.10.023}}, volume = {{160}}, year = {{2017}}, } @article{54046, author = {{Khanjani Shiraz, Rashed and Charles, Vincent and Tavana, Madjid and Di Caprio, Debora}}, issn = {{0736-2994}}, journal = {{Stochastic Analysis and Applications}}, number = {{1}}, pages = {{40--62}}, publisher = {{Informa UK Limited}}, title = {{{A redundancy detection algorithm for fuzzy stochastic multi-objective linear fractional programming problems}}}, doi = {{10.1080/07362994.2016.1248780}}, volume = {{35}}, year = {{2017}}, } @article{54049, author = {{Bagloee, Saeed Asadi and Tavana, Madjid and Di Caprio, Debora and Asadi, Mohsen and Heshmati, Mitra}}, issn = {{2095-087X}}, journal = {{Journal of Modern Transportation}}, number = {{2}}, pages = {{59--73}}, publisher = {{Springer Science and Business Media LLC}}, title = {{{A multi-user decision support system for online city bus tour planning}}}, doi = {{10.1007/s40534-017-0126-x}}, volume = {{25}}, year = {{2017}}, } @article{54043, author = {{Asadi Bagloee, Saeed and Heshmati, Mitra and Tavana, Madjid and Di Caprio, Debora}}, issn = {{0308-1060}}, journal = {{Transportation Planning and Technology}}, number = {{2}}, pages = {{143--166}}, publisher = {{Informa UK Limited}}, title = {{{A logit-based model for measuring the effects of transportation infrastructure on land value}}}, doi = {{10.1080/03081060.2016.1266164}}, volume = {{40}}, year = {{2017}}, } @article{54048, author = {{Mardani, Abbas and Nilashi, Mehrbakhsh and Antucheviciene, Jurgita and Tavana, Madjid and Bausys, Romualdas and Ibrahim, Othman}}, issn = {{1076-2787}}, journal = {{Complexity}}, pages = {{1--33}}, publisher = {{Hindawi Limited}}, title = {{{Recent Fuzzy Generalisations of Rough Sets Theory: A Systematic Review and Methodological Critique of the Literature}}}, doi = {{10.1155/2017/1608147}}, volume = {{2017}}, year = {{2017}}, } @article{54028, author = {{Tavana, Madjid and Di Caprio, Debora and Santos-Arteaga, Francisco J.}}, issn = {{0020-0255}}, journal = {{Information Sciences}}, pages = {{322--340}}, publisher = {{Elsevier BV}}, title = {{{A multi-criteria perception-based strict-ordering algorithm for identifying the most-preferred choice among equally-evaluated alternatives}}}, doi = {{10.1016/j.ins.2016.11.021}}, volume = {{381}}, year = {{2017}}, } @inbook{55894, author = {{Jahncke, Heike and Kiepe, Karina}}, booktitle = {{Jahrbuch der berufs- und wirtschaftspädagogischen Forschung 2017 }}, editor = {{Seifried, Jürgen and Seeber, Susan and Ziegler, Birgit}}, pages = {{129–141}}, publisher = {{Budrich}}, title = {{{Handlungsempfehlungen aus dem Einsatz und der Evaluation eines Tagungsportfolios im Rahmen der Lehrerbildung}}}, year = {{2017}}, } @article{50997, author = {{Schlömer, Tobias and Becker, Clarissa and Jahnke, Heike and Kiepe, Karina and Wicke, Carolin and Renmann, Karin}}, journal = {{bwp@ Berufs- und Wirtschaftspädagogik – online}}, pages = {{1--20}}, title = {{{Geschäftsmodell und Kompetenzentwicklung für nachhaltiges Wirtschaften: Ein partizipativer Modellansatz des betrieblichen Ausbildens}}}, volume = {{32}}, year = {{2017}}, } @article{3542, abstract = {{We study the historical development of Slovenian Accounting Standards (SAS) and their association with accounting quality (AQ). We focus on private firms where the financial reporting process is characterised by low demand for high-quality reporting. We investigate three distinct editions of SAS since 1994 and test how their development towards international standards is related to AQ. Aggregate earnings management measures indicate that the use of accounting discretion decreases with less earnings smoothing over time. The main features of AQ have been consistent throughout historical development. Asymmetric timeliness of earnings, the ability of earnings to predict future cash flows, and the ability of accruals to mitigate mismatching are all present throughout. We also document typical departures from properties of high AQ. For example, accruals do not (always) facilitate timely recognition of losses. However, these can be attributed to the overwhelming influence of reporting incentives (e.g. taxation, debt, size) rather than to the (lower) quality of accounting standards.  Full Article  Figures & data References  Citations Metrics  Reprints & Permissions  PDF Abstract We study the historical development of Slovenian Accounting Standards (SAS) and their association with accounting quality (AQ). We focus on private firms where the financial reporting process is characterised by low demand for high-quality reporting. We investigate three distinct editions of SAS since 1994 and test how their development towards international standards is related to AQ. Aggregate earnings management measures indicate that the use of accounting discretion decreases with less earnings smoothing over time. The main features of AQ have been consistent throughout historical development. Asymmetric timeliness of earnings, the ability of earnings to predict future cash flows, and the ability of accruals to mitigate mismatching are all present throughout. We also document typical departures from properties of high AQ. For example, accruals do not (always) facilitate timely recognition of losses. However, these can be attributed to the overwhelming influence of reporting incentives (e.g. taxation, debt, size) rather than to the (lower) quality of accounting standards.}}, author = {{Valentincic, Aljosa and Novak, Ales and Kosi, Urska}}, journal = {{Accounting in Europe}}, keywords = {{private firms, accounting quality, development of accounting standards, IFRS-like standards, Slovenia}}, number = {{3}}, pages = {{358--387}}, title = {{{Accounting quality in private firms during the transition towards international standards}}}, doi = {{10.1080/17449480.2017.1378821}}, volume = {{14}}, year = {{2017}}, } @article{4685, abstract = {{Politicians and tax practitioners often claim that tax uncertainty negatively affects investment. In many countries, firms can request fee-based advance tax rulings (ATRs) to mitigate tax uncertainty. We analyse theoretically the circumstances under which investors request ATRs, how tax authorities should price them and how they can affect investment. We assume that tax authorities integrate investors’ reasoning into their decisions. We find that in special cases the optimal fee tax authorities should charge is prohibitively high, thus firms will refrain from requesting ATRs. However, we find that revenue-maximising tax authorities offer ATRs if the ruling enables them either to significantly reduce their tax audit costs or to increase the probability of detecting ambiguous tax issues. Under certain circumstances, ATRs may effectively foster investment and potentially benefit both the tax authorities and taxpayers. Our results provide new explanations for why taxpayers that face high levels of tax uncertainty often do not request ATRs, even when the fee is rather low. Our results also hold when the tax authority maximises social wealth instead of its revenues. Regulatory changes in ATR requirements might serve as a natural quasi-experiment for an empirical study of our predictions regarding investment decisions.}}, author = {{Diller, Markus and Kortebusch, Pia and Schneider, Georg and Sureth-Sloane, Caren}}, journal = {{European Accounting Review}}, number = {{3}}, pages = {{441--468}}, title = {{{Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment}}}, doi = {{10.1080/09638180.2016.1169939}}, volume = {{26}}, year = {{2017}}, }