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Issue Info: 
  • Year: 

    1393
  • Volume: 

    1
Measures: 
  • Views: 

    421
  • Downloads: 

    0
Abstract: 

لطفا برای مشاهده چکیده به متن کامل (PDF) مراجعه فرمایید.

Yearly Impact:   مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Issue Info: 
  • Year: 

    1384
  • Volume: 

    -
  • Issue: 

    40
  • Pages: 

    0-0
Measures: 
  • Citations: 

    1
  • Views: 

    303
  • Downloads: 

    0
Keywords: 
Abstract: 

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

View 303

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Issue Info: 
  • Year: 

    2023
  • Volume: 

    26
  • Issue: 

    4
  • Pages: 

    29-52
Measures: 
  • Citations: 

    0
  • Views: 

    64
  • Downloads: 

    12
Abstract: 

This study aims to identify the specific perception of high-consumption audiences of national brands of dairy products labeled "traditional". Therefore, it analyzes and compares the message of the sender (package designer) and what the recipient (recipient of the goods) has received. To achieve the goal of the research, with the help of a semiotic approach, first by describing the work, visual signs, both visual and written, and determining the importance of each of them, the location and description of the types of symbols used in the work are discussed. After describing the work, by the method of "Martin Jolie" analysis, the messages in the work were examined in three sections: visual, iconic, and linguistic messages,Finally, with the help of "Roland Barthes" method in image analysis, explicit and implicit implications of the content of the work were identified. Analysis of research findings showed that three types of visual, linguistic, and iconic messages are of special importance in each package. In visual messages, the three elements of color, packaging material, texture, and packaging form the most important roles in conveying the "traditional" concept to a dairy product. In examining language messages, the choice of name, font, and written language is very important, and each can have implicit and conceptual implications,Finally, in the messages, explicit and implicit meanings in the images are examined and their importance is determined

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

View 64

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Issue Info: 
  • Year: 

    1395
  • Volume: 

    10
Measures: 
  • Views: 

    633
  • Downloads: 

    0
Abstract: 

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Yearly Impact:   مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Issue Info: 
  • Year: 

    2015
  • Volume: 

    24
  • Issue: 

    4
  • Pages: 

    579-588
Measures: 
  • Citations: 

    0
  • Views: 

    1740
  • Downloads: 

    0
Abstract: 

Nowadays using the hedonic pricing model has many applications in various industries for identification of the actual preferences of consumers. There are problems in the dairy industry such as low production levels, export, import and consumption per capita is also low. With checking the hedonic pricing of major dairy products such as milk, yogurt and cheese that makes it possible to identify consumer preferences about different factors in these products, the importance of each of their properties can be specified. This is a great help to manufacturers to produce the products in order the consumer preferences and spread the economic activities in the region and also increases the consumption of these products that consume them is inevitable. Then with laboratory information, the hedonic pricing function for milk, yoghurt and cheese was estimated. Estimating hedonic pricing function for this products suggests that in the qualitative specifications of cheese, fat, salt, dry matter, protein and type of packaging has the highest values, Also, fat, dry matter, type of packaging and flavor are the main characteristics that affect the hedonic price of yogurt and it was found that the hedonic price of milk is influenced with fat, dry matter, acidity, color and flavor.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

View 1740

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Journal: 

MANAGEMENT ACCOUNTING

Issue Info: 
  • Year: 

    2019
  • Volume: 

    12
  • Issue: 

    41
  • Pages: 

    19-36
Measures: 
  • Citations: 

    0
  • Views: 

    593
  • Downloads: 

    0
Abstract: 

The revolution that generated the first and second generations of activity-based costing models, ABC and TDABC, in calculating the cost of finished goods, has made it a great help for decision makers. The traditional cost models, because of the lack of attention to the causal relationship between indirect costs and its causative factor, cause a lake of proper allocation of these costs to products, based on the activity-based costing models, by causally causing the causal relationship between the costs and the factors causing it, They are an effective step in calculating the cost, but the lack of attention to the revenue of products in these models destroys the power of managers to classification of the most profitable products. The third-generation of activity based costing, Light TDABC, eliminates the problem. In order to carry out research, Hamvatan dairy products company was selected in 1395. By calculating the cost and operating profit using traditional models and TDABC, and then calculating the ratio of operating profit to sales and comparing the results obtained through the statistical model of the t-test, the two dependent societies concluded that between the teraditional and Light TDABC models, There is a significant difference in operating profit to sales. Subsequently, by classifying the products, we identified the most profitable products in accordance with the parrot principle. The revolution that generated the first and second generations of activity-based costing models, ABC and TDABC, in calculating the cost of finished goods, has made it a great help for decision makers. The traditional cost models, because of the lack of attention to the causal relationship between indirect costs and its causative factor, cause a lake of proper allocation of these costs to products, based on the activity-based costing models, by causally causing the causal relationship between the costs and the factors causing it, They are an effective step in calculating the cost, but the lack of attention to the revenue of products in these models destroys the power of managers to classification of the most profitable products. The third-generation of activity based costing, Light TDABC, eliminates the problem. In order to carry out research, Hamvatan dairy products company was selected in 1395. By calculating the cost and operating profit using traditional models and TDABC, and then calculating the ratio of operating profit to sales and comparing the results obtained through the statistical model of the t-test, the two dependent societies concluded that between the teraditional and Light TDABC models, There is a significant difference in operating profit to sales. Subsequently, by classifying the products, we identified the most profitable products in accordance with the parrot principle.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Issue Info: 
  • Year: 

    1384
  • Volume: 

    24
Measures: 
  • Views: 

    312
  • Downloads: 

    0
Abstract: 

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Yearly Impact:   مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Issue Info: 
  • Year: 

    1391
  • Volume: 

    2
Measures: 
  • Views: 

    354
  • Downloads: 

    0
Abstract: 

لطفا برای مشاهده چکیده به متن کامل (pdf) مراجعه فرمایید.

Yearly Impact:   مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Author(s): 

MIRHOSSEINI M.

Issue Info: 
  • Year: 

    2012
  • Volume: 

    25
  • Issue: 

    3
  • Pages: 

    351-357
Measures: 
  • Citations: 

    0
  • Views: 

    1066
  • Downloads: 

    0
Abstract: 

In this study, a collection of 26 dairy products were subjected to bacteriocin analysis by using a culture-independent approach. The culture-independent approach involved extraction of total bacterial DNA directly from the products, this is followed by a polymerase chain reaction (PCR) using three pairs of specific primers (enterocin A, enterocin P and enterocin As48). The PCR analysis showed that only enterocin A was predominant in all study samples, however the other genes were absent. The absent of other bacteriocins in 26 samples, give the idea that Enterococcus spp are predominant bacteriocin producing LAB in different dairy products obtained from different area in Iran. Also the PCR approach was found to have a much higher sensitivity for detection of bacteriocin producing strains in dairy products in a fast, reliable, and reproducible manner.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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