Hasil untuk "Business mathematics. Commercial arithmetic. Including tables, etc."

F. Smaili

The Multiple Traveling Salesman Problem (MTSP) was able to model and solve various theoretical and real-life applications. This problem is one of the many difficult issues that have no perfect solution yet. In this paper, on the one hand genetic algorithms with different combinations of operators and simulated annealing were used to solve the MTSP. On the other hand, the genetic algorithm with the combination of operators that gave the best solutions of the MTSP was hybridized with a Simulated Annealing algorithm. The simulation results showed that the hybrid algorithm significantly outperforms most of the comparable methods in obtaining the best-fitness solutions compared to the other methods in most of the test cases. In addition, by scaling the fitness function according to the amplitude of tours, it was obvious that the non-dominated front obtained by the hybrid algorithm was better than the non-dominated front obtained by the other algorithms.

Vasil Penchev

The paper is a continuation of another paper (https://philpapers.org/rec/PENFLT-2) published as Part I. Now, the case of “n=3” is inferred as a corollary from the Kochen and Specker theorem (1967): the eventual solutions of Fermat’s equation for “n=3” would correspond to an admissible disjunctive division of qubit into two absolutely independent parts therefore versus the contextuality of any qubit, implied by the Kochen – Specker theorem. Incommensurability (implied by the absence of hidden variables) is considered as dual to quantum contextuality. The relevant mathematical structure is Hilbert arithmetic in a wide sense (https://dx.doi.org/10.2139/ssrn.3656179), in the framework of which Hilbert arithmetic in a narrow sense and the qubit Hilbert space are dual to each other. A few cases involving set theory are possible: (1) only within the case “n=3” and implicitly, within any next level of “n” in Fermat’s equation; (2) the identification of the case “n=3” and the general case utilizing the axiom of choice rather than the axiom of induction. If the former is the case, the application of set theory and arithmetic can remain disjunctively divided: set theory, “locally”, within any level; and arithmetic, “globally”, to all levels. If the latter is the case, the proof is thoroughly within set theory. Thus, the relevance of Yablo’s paradox to the statement of Fermat’s last theorem is avoided in both cases. The idea of “arithmetic mechanics” is sketched: it might deduce the basic physical dimensions of mechanics (mass, time, distance) from the axioms of arithmetic after a relevant generalization, Furthermore, a future Part III of the paper is suggested: FLT by mediation of Hilbert arithmetic in a wide sense can be considered as another expression of Gleason’s theorem in quantum mechanics: the exclusions about (n = 1, 2) in both theorems as well as the validity for all the rest values of “n” can be unified after the theory of quantum information. The availability (respectively, non-availability) of solutions of Fermat’s equation can be proved as equivalent to the non-availability (respectively, availability) of a single probabilistic measure as to Gleason’s theorem.

Philip Wallage

Ook deze maand presenteren wij weer enkele “Audit Research Summaries” uit de database van de Ameri- can Accounting Association (www.auditingresearch- summaries.org). De eerste samenvatting betreft een onderzoek van Esh- leman en Lawson naar de mate waarin concentratiegraad van de accountantsmarkt leidt tot hogere audit fees. De uitkomsten suggereren dat de concentratie op lo- cale auditmarkten een sterkere invloed heeft op de ini- tiële audit fee van non-big 4-kantoren, dan van big 4-kantoren. De invloed is dan ook groter voor kleine klanten. Andere bevindingen zijn dat concentratie po- sitief geassocieerd is met auditkwaliteit (met abnormal accruals als proxy) en dat verhoging van concentratie leidt tot lagere initiële kortingen van de audit fee.

Ad Meskens

Egbert Harzheim

MAB

R. Philips, G. L. Groeneveld, J. P. De Haan et al.

Jac. H. Kramer

H. Willems

J. M. M. Maeijer

H. De Leede

S Deijs

C. P. M. Wilderom, P. Nijkamp

V. A. Hanner

MAB

MAB

H. C. Verlage

Eva Hijmans

F. F. Van Doorne