We consider a capacity planning problem arising at the packaging stage in many process industries. Termed economic manpower shift planning with overtime (EMSP-O), it seeks the manpower and overtime to be planned at each workday shift so that production targets for all packing lines are met at...

The main purpose of this paper is to present the practice of internal audit in the business environment as an essential tool and a necessary case for financial institutions and organisations to change from traditional to modern models of management, without necessarily replacing their...