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Epstein and Mirza (1997) concluded that ``The relevant accounting standard, IAS 19, is concerned only with the accounting aspects of pensions; the funding of pension benefits

Triangular fuzzy numbers are used throughout the analysis to quantify the vagueness inherent in the "nancial estimates such as periodic cash #ows, interest rate and in#ation

We consider an inventory subject to a probabilistic non-unit sized demand pattern, and we propose an exact and an approximate reorder point calculation method for the (R, Q)

For that purpose, we can follow the lead of the previously mentioned authors and consider a criterion suggested by Barber and Lyon [7], namely by constructing a control group with

Benefits evident in raw data for attendees at the psychological counselling were unable to be substantiated statistically due to low subject numbers, but the possible benefits of

In this paper we consider a transient wave which propagates in a viscoelastic homogeneous isotropic medium described by the Maxwell model or by the Maxwell–Kelvin model and

Explicit in the rationale for this legislation, introduced by western legislators, are assertions that natural settings such as forests and parks are crime-free, there are no dangers

Fern xylem offers many distinctive features: (1) presence of numerous vessels and various numbers of tracheids in most species; (2) presence of vessels in both roots and rhizomes