• arzyabi olgo parakanesh-taliem-ir

    ارزیابی الگوی پراکنش فضایی جمعیت در نظام شهری کشور

    1,900 تومان

    ارزیابی و تحلیل سیستم های شهری نشانگر سیاست گذاریها و نحوه پخشایش جمعیت در پهنه سرزمین می باشد. با مطالعه این امر نحوه پخشایش و میزان تعادل در توزیع جمعیت مشخص تر می شود. همچنین روند روبه رشد شهرنشینی در دهه های اخیر تعادل در ساختار فضایی شهرها را الزامی نموده است. در این راستا بررسی الگوی نظام شهرنشینی و نحوه توزیع اندازه جمعیت سکونتگاه های شهری یک ضرورت تلقی می شود. هدف از این مقاله ارزیابی و تحلیل نظام شهری استان مازندران با تکیه بر نحوه پراکندگی جمعیت شهرهای این استان با استفاده از مدلها و تکنیکهای رایج در زمینه تحلیل نظام شهری (مرتبه – اندازه زیپف، الگوهای نخست شهری و ضریب آنتروپی) در پنج دوره سرشماری (1390-1355) می باشد. نوع تحقیق کاربردی – توسعه ای و روش آن توصیفی – تحلیلی است. بخش های نظری پژوهش حاضر به صورت کتابخانه ای و با استفاده از منابع داخلی و خارجی انجام شده و آمارهای مورد نیاز از طریق مراکز و سازمان های دولتی تهیه شده است. در این تحقیق جامعه آماری شامل کلیه نقاط شهری استان مازندران در سالهای 1390- 1355 می باشد. نظم فضایی موجود در نحوه پراکنش شهرهای استان در انطباق کامل با نظم ها و تئوری های تجربه شده نمی باشد. تحلیل یافته ها حاکی از آن است که نظام شهری استان مازندران از قانون رتبه – اندازه پیروی نمی نماید و الگوی نخست شهری حاکم است، اما شدید نیست و همچنین ضریب آنتروپی درسالهای آخر دوره مورد مطالعه وضعیت نسبتاً بهتری را کسب کرده است.

  • arzyabi jaye pay-taliem-ir

    ارزیابی جای پای بوم شناختی (EF) به منظور پایداری حمل ونقل شهری

    1,900 تومان

    امروزه مهمترین چالش فراروی کلان شهرها بهمنزله موتور اقتصاد جهانی، شبکه های حملونقل هستند که بالاترین کارایی شهر را تامین میکنند. مفهوم حمل ونقل پایدار به معنای مجموعه ای از سیاستها و دستورالعمل های یکپارچه، پویا، پیوسته با اهداف اقتصادی، اجتماعی و زیست محیطی گفتهشده که رفع نیازهای حمل ونقل جامعه و نسل های آتی را به عهده دارد. لذا هدف این تحقیق ارزیابیجای پای بوم شناختی به منظور پایداری حمل ونقل کلانشهر تهران میباشد. روش تحقیق در مقاله حاضر توصیفی– تحلیلی و از نوع تحقیقات پژوهشی – کاربردی میباشد. یافته های حاصله از پژوهش نشان میدهد که میزان جای پای بوم شناختی حمل ونقل کلانشهر تهران برابر با هکتار 181،040،1 طبق آمار جهانی بوده است. با توجه به جمعیت 706،693،8 نفری شهر تهران نشان میدهد که 7 برابر بیشتر از مساحت کل شهر است. اگر رد پای اکولوژیکی بسیار بیشتر از ظرفیت زیستی بر زیستبوم آن وارد گردد باعث حرکت سیستم به سمت برگشت ناپذیری و آسیبهای جدی خواهد شد؛ بنابراین استفاده از یک سیستم یکپارچه حمل ونقل شهری بر اساس کاربری زمین،کاهش تخصیص حملونقل خیابانها به خودروهای شخصی و اختصاص بیشتر ظرفیت آنها به حمل ونقل پاک، تشویق افراد به انجام سفرهای ضروری با حمل ونقل همگانی، بهبود سطح دسترسی به حمل ونقل عمومی و خدمات ارایه شده، تشویق سرمایه گذاری خصوصی به بهبود بخش حمل ونقل ازجمله مواردی است که به منظور پایداری حمل ونقل شهری با رویکرد جای پای بوم شناختی پیشنهاد میشوند.

     

  • tarhhaye Shakheshaie Arzyaabi-taliem-ir

    طراحي شاخص هاي ارزيابي اقتصادي

    تومان

    براي اطمينان از عملكرد بخش بهداشت و حصول به آرمان هاي انساني آن، طراحي شاخص هاي اقتصادي و محاسبه آن از اهميت زيادي برخوردار است. هدف اين پژوهش طراحي شاخص هاي ارزيابي اقتصادي بخش بهداشت است. در اين پژوهش شاخص هاي ارزيابي اقتصادي بر چگونگي تخصيص منابع، فراهم بودن امكانات بهداشتي و درماني ، دسترسي جمعيت هاي هدف به خدمات مورد نياز و توزيع عادلانه منابع با تاكيد بر كارايي منابع تاكيد دارد. نوع پژوهش كاربردي و روش مطالعه آن تطبيقي و به صورت توصيفي است . تحليل و انتخاب شاخص ها براساس نظريات كارشناسان ذيربط با استفاده از تكنيك دلفي انجام شده است . نتايج اين پژوهش بر مبناي راهكارها، مدل ها و اهداف طراحي شاخص هاي ارزيابي اقتصادي شامل، 92 شاخص با ذكر فرمول آنها در قالب طبقه بندي هاي رايج بين المللي ارائه گرديده است . استفاده هرچه سريعتر از شاخص هاي طراحي شده كه در حال حاضر در دستور كار وزارت بهداشت ، درمان و آموزش پزشكي براي ارزيابي اقتصادي از منابع بخش بهداشت وجود ندارد توصيه و تاكيد مي شود.

  • hazineyabi faaliyat-taliem-ir

    هزينه يابي بر مبناي فعاليت

    تومان

    گر چه تعيين قيمت تمام شده دقيق محصولات و خدمات به نظر غير ممكن مي‌آيد ولي هر نوع سعي و كوششي بايد صورت گيرد تا بهترين بر‌آورد در مورد قيمت تمام شده دراختيار تصميم گيرندگان قرار گيرد. بهترين برآورد در مورد قيمت تمام شده محصول زماني مي‌تواند صورت گيرد كه هزينه‌ها به طور مستقيم قابل رديابي به محصولات توليد شده و خدمات ارائه شده باشند. هزينه‌هاي مواد مستقيم و كار مستقيم به طور مستقيم قابل رديابي به محصولات توليد شده مي‌باشند . از طرف ديگر، هزينه‌هاي سربار كارخانه كه يك نوع هزينه غير مستقيم مي‌باشند ، اصولا نمي‌توان بسادگي و به طور مستقيم به محصولات توليد شده و خدمات ارائه شده رديابي كرد. مشكل‌ترين قسمت محاسبه قيمت تمام شده يك واحد ، مشخص كردن مبلغ صحيح هزينه سربار كارخانه است كه بايد به محصولات و خدمات تخصيص داده شود.

  • bannertaliem-taliem-ir

    A comparison of performance of Islamic and conventional banks 2004–۲۰۰۹

    تومان

    We compare the efficiency of Islamic and conventional banks during the period 2004–2009 using data  envelopment analysis (DEA) and meta-frontier analysis (MFA). The use of the non-parametric MFA allows for the decomposition of gross efficiency (i.e. the efficiency of banks when measured relative to a common  frontier) into 2 components: net efficiency (the efficiency of banks measured relative to their own bank type frontier) and type efficiency (the efficiency which relates to modus operandi). This approach is new to the  Islamic banking literature. The analysis is performed in two stages. The first stage employs DEA and MFA to compare banks on the basis of gross efficiency and its components (net and type). We find that Islamic banks are typically on a par with conventional ones in terms of gross efficiency, significantly higher on net efficiency and significantly lower on type efficiency. Second stage analyses, which account for banking environment and bank-level characteristics, confirm these results. The low type efficiency of Islamic banks  could be attributed to lack of product standardization whereas high net efficiency reflects high managerial capability in Islamic banks. These findings are relevant to both policy-makers and regulators. In particular, Islamic banks should explore the benefits of moving to a more standardized system of banking, while the underperformance of conventional bank managers could be examined in the context of the on-going  remuneration culture.

  • A-hybrid-model-based-on-rough-sets-.[taliem.ir]

    A hybrid model based on rough sets theory and genetic algorithms for stock price forecasting

    تومان

    In the stock market, technical analysis is a useful method for predicting stock prices. Although, professional stock analysts and fund managers usually make subjective judgments, based on objective technical  indicators, it is difficult for non-professionals to apply this forecasting technique because there are too many complex technical indicators to be considered. Moreover, two drawbacks have been found in many of the past forecasting models: (1) statistical assumptions about variables are required for time series models, such as the autoregressive moving average model (ARMA) and the autoregressive conditional heteroscedasticity (ARCH), to produce forecasting models of mathematical equations, and these are not easily understood by stock investors; and (2) the rules mined from some artificial intelligence (AI) algorithms, such as neural  networks (NN), are not easily realized.

  • A New Activity-Based Financial Cost Management Method[taliem.ir]

    A New Activity-Based Financial Cost Management Method

    تومان

    The standard activity-based financial cost management model is a new model of financial cost management,  which is on the basis of the standard cost system and the activity-based cost and integrates the advantages of the two. It is a new model of financial cost management with more accurate and more adequate cost  information by taking the R&D expenses as the accounting starting point and after-sale service expenses as the terminal point and covering the whole producing and operating process and the whole activities chain  and value chain aiming at serving the internal management and decision.

  • A-new-marketing-strategy-map-for-direct-marketing.[taliem.ir]

    A new marketing strategy map for direct marketing

    تومان

    Direct marketing is one of the most effective marketing methods with an aim to maximize the customer’s lifetime value. Many cost-sensitive learning methods which identify valuable customers to maximize expected profit have been proposed. However, current cost-sensitive methods for profit maximization do not identify how to control the defection probability while maximizing total profits over the customer’s lifetime.  Unfortunately, optimal marketing actions to maximize profits often perform poorly in minimizing the defection probability due to a conflict between these two objectives. In this paper, we propose the sequential decision making method for profit maximization under the given defection probability in direct marketing. We adopt a Reinforcement Learning algorithm to determine the sequential optimal marketing actions. With this finding, we design a marketing strategy map which helps a marketing manager identify sequential optimal campaigns and the shortest paths toward desirable states. Ultimately, this strategy leads to the ideal design for more effective campaigns.

  • A stochastic dominance approach to financial risk management[taliem.ir]

    A stochastic dominance approach to financial risk management strategies

    تومان

    The Basel III Accord requires that banks and other Authorized Deposit-taking Institutions (ADIs) communicate their daily risk forecasts to the appropriate monetary authorities at the beginning of each trading day, using one of a range of alternative risk models to forecast Value-at-Risk (VaR). The risk estimates from these models are used to determine the daily capital charges (DCC) and associated capital costs of ADIs, depending in part on the number of previous violations, whereby realized losses exceed the estimated VaR. In this paper we define risk management in terms of choosing sensibly from a variety of risk models and discuss the optimal selection of the risk models. Previous approaches to model selection for predicting VaR proposed combining alternative risk models and ranking such models on the basis of average DCC, or other quantiles of its distribution. These methods are based on the first moment, or specific quantiles of the DCC distribution, and supported by restrictive evaluation functions. In this paper, we consider robust uniform rankings of models over large classes of loss functions that may reflect different weights and concerns over different intervals of the distribution of losses and DCC. The uniform rankings are based on recently  developed statistical tests of stochastic dominance (SD). The SD tests are illustrated using the prices and returns of VIX futures. The empirical findings show that the tests of SD can rank different pairs of models to a statistical degree of confidence, and that the alternative (recentered) SD tests are in general agreement.

  • A Study on the Relationship between Earnings Management.[taliem.ir]

    A Study on the Relationship between Earnings Management Incentives and Earnings Response Coefficient

    تومان

    The earnings management has attracted scholars, researchers, and policy makers’ attention in many  countries and has been raised as one of the most important issues for investors and owners of corporate interests. The main objective of this study is to investigate the possible relationship between earnings management incentives and earnings response coefficient. To investigate this matter, a sample of 100  companies have been selected out of companies listed in Tehran Stock Exchange and data required in the timeframe of 2007 to 2013 have been extracted based on the sample companies. In this study, the  correlation coefficient was used to analyze the data statistically at 95% level and hypothesis testing was performed with multivariate linear regression model. The findings, according to the results of the first and third hypothesis suggest no relationship between earnings management incentives and earnings response coefficients, and also the results of the second hypothesis test suggest a negative relationship between earnings management incentives and earnings response coefficient in most of the test sub- hypotheses.

  • A survey of factors influencing the choice of product.[taliem.ir]

    A survey of factors influencing the choice of product costing systems in UK organizations

    تومان

    This paper reports on the findings of a postal questionnaire that examines the extent to which potential  contextual factors influence the characteristics of product costing systems. Prior research has mostly used the adoption or non-adoption of ABC systems to capture the characteristics of product costing systems. This research has generallybeen inconclusive and has been unable to establish strong links between ABC adoption and those contextual factors that have been identified in the literature that are conducive to the adoption of ABC systems. Instead of using only the adoption or non-adoption of ABC systems as a measure of product cost system design this research uses four different proxy measures of cost system sophistication to capture the characteristics of the product costing systems. This allows for a more robust test of the  relations among the predictor variables and cost system sophistication. Results indicate that higher levels of cost system sophistication are positively associated with the importance of cost information, extent of use of other innovative management accounting techniques, intensity of the competitive environment, size, extent of the use of JIT/lean production techniques and the type of business sector. No association was found between the level of cost system sophistication and cost structure, product diversity and quality of information technology.

  • bannertaliem-taliem-ir

    Accounting and the management of power: Napoleon’s occupation of the commune of Ferrara (1796–۱۷۹۹)

    تومان

    This study, which is informed by Foucault’s concept of governmentality, identifies the systematic ties between political discourse, forms of  rationality and technologies of government during the first period that Napoleon governed Ferrara in northern Italy (1796–99). The study identifies a decoupling between ‘political discourses, rhetoric and language’ and the use of ‘technologies of government’. The results enhance understanding of the translation of politics and power into a set of administrative tasks and calculative practices to secure power in modern public sector settings today. In the neo-liberal prescriptions for the modern State which demand a much diminished role and presence for the government in the lives of its citizens, societies, organizations and their management are tending to be more and more concerned with  surveillance made operable through power.

  • Activity-based Management in France A focus on the information systems[taliem.ir]

    Activity-based Management in France: A focus on the information systems department of a bank

    تومان

    The aim of the paper is to describe the Activity-based Costing and Management methods applied in France.  For that purpose, we use a literature review and a case study. In a first time, we analyse the origins of the  methods and their diffusion. Then we present the French situation. Finally, we propose a case study that  takes place in a French bank. Our paper shows that the ABC and ABM methods are as developed in France as in the Anglo-Saxon countries and that the methods are strategically oriented.

  • Activity-based Management in France A focus on the information systems[taliem.ir]

    Activity-based Management in France: A focus on the information systems department of a bank

    تومان

    The aim of the paper is to describe the Activity-based Costing and Management methods applied in France. For that purpose, we use a literature review and a case study. In a first time, we analyse the origins of the methods and their diffusion. Then we present the French situation. Finally, we propose a case study that takes place in a French bank. Our paper shows that the ABC and ABM methods are as developed in France as in the Anglo-Saxon countries and that the methods are strategically oriented.

  • Advertising, brand loyalty and pricing.[taliem.ir]

    Advertising, brand loyalty and pricing

    تومان

    I consider an oligopoly model where, prior to price competition, firms invest in persuasive advertising and induce brand loyalty in consumers who would otherwise buy the cheapest alternative on the market. This setting, in which persuasive advertising is introduced to homogeneous product markets, provides an alternative explanation for price dispersion phenomena. Despite ex ante symmetry, the equilibrium profile of advertising outlays is asymmetric. It follows that endogenously determined brand loyal consumer bases are not symmetric across firms. This raises a robustness question regarding Varian’s “model of sales” where symmetry is exogenously assumed.