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Advanced accounting using the Gon Base software ‎at the Canadian Exchange ‎ 高级会计使用的基础软件在加拿大交易所
IF 0.1 4区 管理学 Q4 Business, Management and Accounting Pub Date : 2018-12-01 DOI: 10.29252/bfup.9.4.3
Liza Pishrek, W. Helms
This article studies the state of socialism in China and wants to know the extent of using socialism in constitutions of mentioned countries and its position in terms of efficiency in the rules of these countries. In societies which socialism approach is dominant approach tend to reject private ownership and prefer public benefit instead of individual benefit. Therefore, socialism is against economic liberalism.
本文通过对中国社会主义现状的研究,想了解上述国家在宪法中运用社会主义的程度,以及社会主义在这些国家规则中的效率地位。在社会主义取向占主导地位的社会中,社会主义取向倾向于拒绝私有制,倾向于公共利益而不是个人利益。因此,社会主义是反对经济自由主义的。
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引用次数: 0
Construction and validation of components of Career Anchors 职业锚的构成与验证
IF 0.1 4区 管理学 Q4 Business, Management and Accounting Pub Date : 2018-12-01 DOI: 10.29252/bfup.9.4.2
Meisam Dehnad, Y. M. Moghadam, A. Delavar, Zahra Alipour Darvishi
On the one hand, identifying job anchors which has certain patterns of individually designed talents, capacities, attitudes and values establishes a clear path for employees. On the other hand, it helps managers develop HR retention and development. At the moment, conceptualizing and determining career anchor components of employees working in Tehran Education Department is a subject to theoretical ambiguity and a methodology rooted in lack of measurement tool. The purpose of this study is to construct and validate the career anchor tool. The statistical population of this study consists of 15 organizational experts who were purposefully selected for interviewing. To construct and validate the tool, a total of 270 out of 900 employees working in Tehran Education Department was selected usingCochran formula and stratified random method. Internal homogeneity of items and combined credit index were employed for the validity. Average variance extracted and Fornell-Larcker index were used for the validity.A qualitative data analysis method was used in order to identify the career anchor factors. Delphi was used to evaluate and refine the indices extracted by grounded theory. Also, Confirmatory Factor Analysis (CFA) was used to evaluate the model fitting. Findings show that the tool consists of four main © BFuP Betriebswirtschaftliche Forschung und Praxis International Journal ISSN: 0340-5370 Publisher : VERLAG NEUE WIRTSCHAFTS-BRIEFE, ESCHSTR 22, HERNE, GERMANY, 44629 Country: GERMANI Website : www.bpupraxis.org Email : kirsizien@amu.edu.pl parts: Technical/Functional Competence, Management Competence, Independence, and Pure Challenges. The results verify the validity and reliability of career anchor questionnaire.
一方面,找到具有一定个人设计的才能、能力、态度和价值观模式的工作锚,为员工提供了一条清晰的路径。另一方面,它有助于管理者发展人力资源的保留和发展。目前,概念化和确定在德黑兰教育部门工作的雇员的职业锚组成部分是一个理论模糊的问题,其方法根源于缺乏测量工具。本研究的目的是建构并验证职业锚定工具。本研究的统计人口由15名组织专家组成,他们是有目的地选择进行访谈的。为了构建和验证该工具,使用科克伦公式和分层随机方法从德黑兰教育部的900名员工中选择了270名员工。效度采用项目内部同质性和综合信用指数。效度采用提取的平均方差和Fornell-Larcker指数。为了确定职业锚定因素,采用了定性数据分析方法。采用德尔菲法对扎根理论提取的指标进行评价和细化。采用验证性因子分析(CFA)对模型拟合进行评价。研究结果表明,该工具由四个主要部分组成©BFuP Betriebswirtschaftliche Forschung und Praxis International Journal ISSN: 0340-5370出版商:VERLAG NEUE wirtschafts - brief, ESCHSTR 22, HERNE, GERMANY, 44629国家:GERMANI网站:www.bpupraxis.org Email: kirsizien@amu.edu.pl部分:技术/功能能力,管理能力,独立性和纯粹的挑战。结果验证了职业锚量表的效度和信度。
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引用次数: 0
The Effect of Magnetic field on heat transfer coefficient and relative ‎viscosity of Ferro fluid 磁场对铁流体传热系数和相对粘度的影响
IF 0.1 4区 管理学 Q4 Business, Management and Accounting Pub Date : 2018-12-01 DOI: 10.29252/bfup.9.4.5
Mojtaba Yousefi
The heat transfer coefficient of fluids plays a vital role in increasing the thermal efficiency of the fluids. In the meantime, the new technology of Nano fluids has made clear horizons in thermal transfer studies. In this study, the effect of the magnetic field on the coefficient of fluid transfer of the base fluid of distilled water and the fluid containing the magnetic nanoparticles (Fe3O4Water), called frucloid, was investigated. According to the results, the magnetic field does not have any effect on the distilled water fluid, but when the Ferro fluid is used as a fluid, the heat transfer coefficient increases as the field strength increases. Also, by increasing the concentration of magnetic nanoparticles in the fluid, we see an increase in the heat transfer coefficient. In this study, the effect of magnetic field intensity, nanoparticle concentration and field direction on the relative viscosity of the Ferro fluid was also investigated.
流体的换热系数对提高流体的热效率起着至关重要的作用。同时,纳米流体的新技术为热传递研究开辟了广阔的前景。在本研究中,研究了磁场对蒸馏水基液和含有磁性纳米颗粒(Fe3O4Water)的流体(称为果状体)的流体传递系数的影响。结果表明,磁场对蒸馏水流体没有任何影响,但当铁磁流体作为流体使用时,传热系数随着磁场强度的增大而增大。此外,通过增加流体中磁性纳米颗粒的浓度,我们可以看到传热系数的增加。本研究还考察了磁场强度、纳米颗粒浓度和磁场方向对铁流体相对粘度的影响。
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引用次数: 0
The Relation of Topography and Gravity Anomalies with Seismicity ‎in Sanandaj-Baft Zone, Iran 伊朗Sanandaj-Baft地区地形和重力异常与地震活动性的关系
IF 0.1 4区 管理学 Q4 Business, Management and Accounting Pub Date : 2018-12-01 DOI: 10.29252/bfup.9.4.7
D. Soltani, A. Zamani, K. Yazdjerdi, M. G. Moghadam
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引用次数: 0
Analysis on Carbon Dioxide Storage and Injection into Oil ‎Reservoirs to Improve Extraction from Reservoirs 油藏储注二氧化碳提高采收率分析
IF 0.1 4区 管理学 Q4 Business, Management and Accounting Pub Date : 2018-12-01 DOI: 10.29252/bfup.9.4.6
M. Roozegar, S. Hoseini
The several methods have been proposed to reduce propagation of CO2 to increase density of carbon dioxide gas in atmosphere of earth planet e.g. CO2 flooding for the sake of underground extraction and storage Consuming fossil fuels has led to production of 27 billion tons of carbon dioxide throughout the world where it is followed by many adverse effects on environment. Thus, presentation of strategies for controlling and reduction of propagation of such gases is deemed as one of the foremost research preferences out of which propagation of greenhouse gases and injection of them in geological formation is one of the paramount techniques for reduction of propagation of greenhouse gases. This process is an early-efficient process that can cause reducing the great volume of dissemination of this gas through atmosphere. In this technique, CO2 is extracted from propagation sources and transferred by pipeline to the injection site and stored in subterranean formations through injection wells. On the other hand, linking this process to oil over-extraction operation is one of the methods for making CO2 gas storage process economic. The great volume of CO2 is injected into the reservoir in this process that increases oil extraction and justifies totally this operation in terms of cost-effectiveness. The studies show that if CO2 is injected into the reservoir under optimal conditions (suitable injection model and operational conditions and with CO2 in purified mode), it not only leads to producing great amounts of oil left in reservoir, but also it can prepare the ground for storage and prevention from wasting the huge amount of this greenhouse gas. The oil over-extraction technique by CO2flooding is a totally well-known technology. Carbon dioxide, both in miscible and or immiscible form, can favorably affect pressure of reservoir. CO2 causes inflation in oil in miscible form and it causes reducing viscosity of crude oil. The reduced viscosity of CO2 is led to easier motion of oil toward the produced oil well. Similarly, the immiscible CO2 also increases pressure of reservoir. Combination of these factors increases rate of oil extraction. The rate of increase in efficiency is at least 25% in this technique, but the real outcome is much noticeable because by injection of CO2 gas into oil reservoirs, one of the foremost environmental pollutants is reduced. It has been discussed about method of storage and injection of CO2 into oil reservoirs in this paper.
已经提出了几种方法来减少二氧化碳的传播,以增加地球大气中二氧化碳气体的密度,例如为了地下开采和储存而产生的二氧化碳泛滥,化石燃料的消耗导致全世界产生了270亿吨二氧化碳,随之而来的是对环境的许多不利影响。因此,提出控制和减少温室气体传播的策略被认为是最重要的研究重点之一,其中温室气体的传播和在地质地层中注入温室气体是减少温室气体传播的最重要技术之一。这个过程是一个早期有效的过程,可以减少这种气体在大气中的大量传播。在该技术中,二氧化碳从传播源中提取,通过管道输送到注入部位,并通过注入井储存在地下地层中。另一方面,将该过程与石油过度开采操作联系起来是使CO2储气过程经济的方法之一。在这个过程中,大量的二氧化碳被注入到储层中,这增加了石油的采收率,从成本效益的角度来看,完全证明了这种操作是合理的。研究表明,如果在最佳条件下(合适的注入模式和操作条件,以净化方式)向储层注入CO2,不仅可以产生大量储层剩余的石油,而且可以为大量的温室气体的储存和防止浪费做好准备。二氧化碳驱油过采技术是一项众所周知的技术。无论以混相或非混相形式存在,二氧化碳都能对储层压力产生有利影响。二氧化碳以混相形式在原油中引起膨胀,导致原油粘度降低。二氧化碳粘度的降低使得原油更容易向采出的油井流动。同样,不相混的CO2也增加了储层压力。这些因素的结合提高了采油率。在这项技术中,效率的提高率至少为25%,但真正的结果非常引人注目,因为通过向油藏中注入二氧化碳气体,减少了最重要的环境污染物之一。本文对CO2储层的储注方法进行了探讨。
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引用次数: 0
An organized management of customer confidence 有组织地管理客户信心
IF 0.1 4区 管理学 Q4 Business, Management and Accounting Pub Date : 2018-12-01 DOI: 10.29252/bfup.9.4.1
Estefan G. Martin, Zouzan Fidool
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引用次数: 0
Financial violations are discovered with an open ‎management system 财务违规是通过开放的管理系统发现的
IF 0.1 4区 管理学 Q4 Business, Management and Accounting Pub Date : 2018-12-01 DOI: 10.29252/bfup.9.4.4
Z. G.T.
Since productivity is the strategy that its increase has been discussed as the key to economic growth and development in recent decades, the increase in the productivity of manufacturing firms, especially in the labor force and human capital can lead to economic growth, and improvement in the economic situation of people. Therefore, considering the importance of the issue, this study is trying to examine the factors influencing total factor productivity in the manufacturing industries of Kermanshah province using panel data model in the period of 1989-2011. The findings show that the use of labor force leads to improved total factor productivity and the move toward technology and technology-based activities do not benefit the society or improve total factor productivity.
由于生产率是一种战略,近几十年来,生产率的提高被认为是经济增长和发展的关键,制造业生产率的提高,特别是劳动力和人力资本的提高,可以导致经济增长,改善人们的经济状况。因此,考虑到问题的重要性,本研究试图利用1989-2011年的面板数据模型对克尔曼沙赫省制造业全要素生产率的影响因素进行检验。研究结果表明,劳动力的使用导致全要素生产率的提高,而向技术和技术为基础的活动的转移并没有使社会受益或提高全要素生产率。
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引用次数: 0
The Switching Model in Index Portfolios Leads to Better Performance in Computing ‎Value at Risk 转换模型在指数组合导致更好的性能在计算风险价值
IF 0.1 4区 管理学 Q4 Business, Management and Accounting Pub Date : 2018-09-01 DOI: 10.29252/bfup.9.3.3
Vahideh Rezaie, Mir-feyz Fallah, H. Kordlouie
We seek to measure the function of the switching model in estimating the value at risk for the formation of index portfolios. The switching model is explicitly designed to solve the risk managers' problem who do not trust a particular value-at-risk model and allows the model to compute the value at risk in different times and conditions. In this study, predictive methods such as EWMA, historical simulation, Monte Carlo and constant variance model will be discussed. This approach is explicitly designed to predict managers' predictive problems who do not contingent their estimates for a specific VaR model, and allows the estimated model to change over time. This approach assumes that investors at any point of time use only the historical information available to select a model, and the choice of model is based on a pre-determined selection criterion, and then the selection model is used to predict value at risk in another date. The results of the research indicate that the switching model is highly desirable compared to other models over time.
我们试图衡量转换模型在估计指数组合形成的风险价值方面的功能。转换模型是为了解决风险管理者对特定风险价值模型不信任的问题而明确设计的,并允许模型在不同时间和条件下计算风险价值。本研究将讨论EWMA、历史模拟、蒙特卡罗和常方差模型等预测方法。这种方法被明确地设计用来预测管理者的预测问题,他们不会对特定的VaR模型进行估计,并允许估计模型随时间变化。该方法假设投资者在任何时间点仅使用可用的历史信息来选择模型,并且模型的选择基于预先确定的选择标准,然后选择模型用于预测另一个日期的风险价值。研究结果表明,随着时间的推移,与其他模型相比,切换模型是非常理想的。
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引用次数: 0
A study of cultural factors affecting social tolerance ‎ (case of study: ethnic groups living in Ahvaz)‎ 影响社会宽容的文化因素研究(以生活在阿瓦士的少数民族为例)
IF 0.1 4区 管理学 Q4 Business, Management and Accounting Pub Date : 2018-09-01 DOI: 10.29252/bfup.9.3.5
Amirhosain Zandi Darehgharibi, S. Behyan, R. Esmaeili
Background and aim: In past societies, the diversity of cultures, languages, and relatives as well as other elements of social life was less than that, and the tolerance of each other's differences and beliefs was not an important issue, but with the growing growth of communications in all fields, On the other hand, the diversity of culture, ethnicity, linguistic and beliefs has increased and, on the other hand, the level of interaction and interaction of the two people has become more and more. The issue of coexistence in human history has never been debated in the present day because people have never The necessity of the difference was not so tangible and widespread as confronting each other with other affairs. Tolerance and respect for others is a factor in the peaceful coexistence of individuals. In a society that is ethnically, linguistically, religiously and religiously diverse, the need for credentials as an indicator of social diversity is felt more and more. The lack of tolerance and the lack of respect for others, especially from Those who are more capable of coercion (in the Iranian family, father and elderly) can strengthen the desire to leave the group and lead to the fact that people in the course of their lives move away from the family along with their preferences Give On the other hand, being away from the family, reducing supervision, as well as frustration from the family, can be one of the most important reasons for the tendency toward social deviations. There is also a lack of tolerance with other people, if they cannot leave the group, it leads to a prolific life and lack of integrity in interactions within the group. The present study investigates cultural factors affecting social tolerance in Ahwaz ethnic groups. Research method: The research method in this study is a descriptive and survey. A field questionnaire was used during the fieldwork. The population of this study is Ahvaz ethnicity.
背景和目的:在过去的社会,文化的多样性,语言,和亲戚以及社会生活的其他元素还不到,和宽容彼此的差异和信仰并不是一个重要的问题,但与日益增长的通信在各个领域,另一方面,不同的文化,种族,语言和信仰已经增加,另一方面,两人的互动和交互水平已成为越来越多。人类历史上共存的问题在今天从来没有被讨论过,因为人们从来没有像面对其他事务那样,这种差异的必要性并不那么明显和广泛。容忍和尊重他人是个人和平共处的一个因素。在一个种族、语言、宗教和宗教多样化的社会中,人们越来越感到有必要把证书作为社会多样性的一个指标。缺乏宽容和对他人的缺乏尊重,特别是那些更有能力胁迫的人(在伊朗家庭中,父亲和老人)会加强离开群体的愿望,并导致人们在一生中随着他们的偏好而离开家庭。另一方面,离开家庭,减少监督,以及来自家庭的挫折。可能是社会倾向偏离的最重要原因之一。对其他人也缺乏宽容,如果他们不能离开这个群体,就会导致一个多产的生活,在群体内的互动中缺乏完整性。本研究探讨影响阿瓦士族群社会宽容的文化因素。研究方法:本研究的研究方法为描述性调查法。在实地调查中使用了实地调查问卷。本研究的人群为阿瓦士族。
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引用次数: 0
The Simultaneous Effects of Liquidity Risk and ‎Credit Risk on Banking Stability 流动性风险和信用风险对银行稳定性的同步影响
IF 0.1 4区 管理学 Q4 Business, Management and Accounting Pub Date : 2018-09-01 DOI: 10.29252/bfup.9.3.7
H. Kordlouie, Amir Hossein Bahramian
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引用次数: 0
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