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متن کامل


نویسندگان: 

زنگنه محمدفاروق

اطلاعات دوره: 
  • سال: 

    1391
  • دوره: 

    7
  • شماره: 

    24
  • صفحات: 

    7-36
تعامل: 
  • استنادات: 

    0
  • بازدید: 

    4118
  • دانلود: 

    1774
چکیده: 

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

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

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نویسندگان: 

STEFFEN F. | NGHIEM T.

اطلاعات دوره: 
  • سال: 

    2004
  • دوره: 

    19
  • شماره: 

    1
  • صفحات: 

    63-77
تعامل: 
  • استنادات: 

    1
  • بازدید: 

    100
  • دانلود: 

    0
کلیدواژه: 
چکیده: 

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

بازدید 100

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نویسندگان: 

اطلاعات دوره: 
  • سال: 

    2022
  • دوره: 

    20
  • شماره: 

    1
  • صفحات: 

    0-0
تعامل: 
  • استنادات: 

    1
  • بازدید: 

    33
  • دانلود: 

    0
کلیدواژه: 
چکیده: 

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

بازدید 33

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مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources
اطلاعات دوره: 
  • سال: 

    2021
  • دوره: 

    7
  • شماره: 

    3
  • صفحات: 

    0-0
تعامل: 
  • استنادات: 

    0
  • بازدید: 

    71
  • دانلود: 

    0
چکیده: 

BACKGROUND AND OBJECTIVES: The problem of energy saving and the transition to technologies that allow to partially or completely move away from the use of gas and other fossil fuels are a priority in Ukraine today. By consuming traditional energy sources using outdated technologies for energy supply of industrial facilities, Ukraine consumes 3-4 times more fuel per unit of Gross Domestic Product compared to developed countries. For industrial enterprises, the energy intensity of costs is 35-40% of the total cost. At the same time, obsolete fixed assets, especially its active part (the degree of physical wear and tear of industrial equipment is 60-65%), are characterized by a large share of energy and heat loss. METHODS: Modeling, structural analysis, and theoretical research based on current advances in the theory and practice of creating energy-efficient buildings using energy from alternative sources. FINDINGS: Calculations and structural analysis of costs by stages of the life cycle of the design solution of the hot water supply and heating system with energy-efficient fencing and heat pump have been made. Peculiarities of calculation of assessment and design solutions in accordance with the Ukrainian legislation have been determined. The study has been conducted in seven Ukrainian industrial enterprises in the energy sector. CONCLUSION: It is determined that the structural analysis of costs by stages of the project life cycle on the basis of Standard costing should be used at the stage of designing a new power system or upgrading an existing one through marketing research. All this will contribute to the formation of a fundamentally new approach to solving technical and economic problems of the introduction of modernized energy supply systems for industrial purpose.

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نویسندگان: 

DUGDALE D.

نشریه: 

MANAGEMENT ACCOUNTING

اطلاعات دوره: 
  • سال: 

    1990
  • دوره: 

    -
  • شماره: 

    -
  • صفحات: 

    38-41
تعامل: 
  • استنادات: 

    1
  • بازدید: 

    150
  • دانلود: 

    0
کلیدواژه: 
چکیده: 

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

بازدید 150

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اطلاعات دوره: 
  • سال: 

    1400
  • دوره: 

    52
  • شماره: 

    2
  • صفحات: 

    123-131
تعامل: 
  • استنادات: 

    0
  • بازدید: 

    147
  • دانلود: 

    13
چکیده: 

Lactation length is different in individual cows, which is generally converted to a 305-day Standard using curve fitting models for genetic and management practices. Individual curves do not have a Standard shape in all cases, and can deviate from the Standard pattern according to factors such as individual differences, and type of fitted models. These non-Standard curves, called atypical, resulted from incorrect estimated parameters of the curves; which consist of: continuously increasing or decreasing and reversed Standards. This study was conducted to investigate the importance of atypical curves in estimation of 305-day milk production, by fitting two nonlinear models? Wood (empirical) and Pollott (biological), on 7659 and 6692 test-day milk yield of 977 and 776 first calving Iranian Simmental and Jersey cows, during 2007-2020, using R software. Different patterns obtained based on the combination of increasing (b) and decreasing (c) phase parameters of curves. The number of Standard curves from the Pollott and Wood models were 85.5% and 62.2% for Simmental, and 83.1% and 70.6% for Jersey cows, respectively. Only continuously increasing curves were observed in both breeds in Pollott model (14.8% and 16.9%, Simmental and Jersey cows, respectively); Whereas in Wood model, all 3 groups of atypical curves were observed, which the reversed Standard was the most (22.3% and 16.5%, Simmental and Jersey cows, respectively). Based on the findings, at the time of Standardizing the production of dairy cows (national evaluations), not only differences between breeds, but also special attention to the production of atypical curves, should be paid (to correct or discard them).

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

NATCHTMANN H. | NEEDY K.L.

اطلاعات دوره: 
  • سال: 

    2001
  • دوره: 

    46
  • شماره: 

    4
  • صفحات: 

    245-273
تعامل: 
  • استنادات: 

    1
  • بازدید: 

    160
  • دانلود: 

    0
کلیدواژه: 
چکیده: 

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

بازدید 160

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resourcesدانلود 0 مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resourcesاستناد 1 مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resourcesمرجع 0
نویسندگان: 

HELMS M.M. | ETTKIN L.P. | BAXTER J.T.

نشریه: 

COMPETITIVENESS REVIEW

اطلاعات دوره: 
  • سال: 

    2005
  • دوره: 

    15
  • شماره: 

    1
  • صفحات: 

    49-56
تعامل: 
  • استنادات: 

    1
  • بازدید: 

    160
  • دانلود: 

    0
کلیدواژه: 
چکیده: 

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

بازدید 160

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نویسندگان: 

KAPLAN S.ROBERT | ANDERSON R.STEVEN

نشریه: 

HARVARD BUSINESS REVIEW

اطلاعات دوره: 
  • سال: 

    2004
  • دوره: 

    82
  • شماره: 

    1
  • صفحات: 

    131-138
تعامل: 
  • استنادات: 

    1
  • بازدید: 

    208
  • دانلود: 

    0
کلیدواژه: 
چکیده: 

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

بازدید 208

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نویسندگان: 

ABEDINI B. | ALINEJAD V.

نشریه: 

Hormozgan Medical Journal

اطلاعات دوره: 
  • سال: 

    2015
  • دوره: 

    19
  • شماره: 

    4
  • صفحات: 

    303-310
تعامل: 
  • استنادات: 

    0
  • بازدید: 

    293
  • دانلود: 

    0
چکیده: 

Introduction: Activity-based costing system is one of the new systems of costing price of products and services for providing the required information for managers. It helps the users with correct and appropriate deciesions. The present study aims at determining the costing price of the services based on activity costing method in Lamerd Valiyeasr Hospital.Methods: The present study is a cross-sectional and practical study. In this study, 9 activity centers were evaluated based on activity-based costing in Lamerd Valiyeasr Hospital in 2013. Data collecting instruments were check list of the direct and indirect costs of the related activity centers. In this study the costs were evaluated by direct allotment method. Results: The results indicate that the costing price in these 9 activity centers is more than the tariff rate enacted in 2011-2012 with a significant difference.Conclusion: The present study showed that there is a significant difference between the real price of the studied activities and the enacted traiffs. The costing price of the services can be reducted by improving functions, specially, by revising human resource management actions and also by Standardizing the services utilization to reduce the utilizing costs.

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