درخت حوزه‌های تخصصی

The purpose of this research is to design a profit maximization model for companies using the theory of constraints. To collect information, library and field studies were used, according to the method of data collection, documents, interviews and questionnaires were used, so the current research method is mixed (qualitative and quantitative). The statistical population of the research in the qualitative part included experts, professors and specialists in the field of management accounting, 10 of whom wereselected by snowball sampling until theoretical saturation was reached, and primary data were collected through interviews and a questionnaire was designed. A questionnaire was included in the quantitative part as well. All managers and assistants of the finance and accounting departments of manufacturing companies admitted to the Tehran Stock Exchange were an unknown number. According to Cochran's second formula, 385 people were selected by available sampling. A questionnaire with 78 questions was used tocheck the research variables. Cronbach's alpha coefficient confirmed the reliability of the questionnaires, 10 interviewees confirmed the content validity of the questionnaires, and their construct validity was confirmed by confirmatory factor analysis. Then, the data obtained from the questionnaire was analyzed in two sections: descriptive statistics and inferential statistics. In the section on inferential statistics, the Kolmogorov-Smirnov test was used to check the type of data distribution in terms ofnormality or not, and then confirmatory factor analysis by LISREL 8.80 software. In order to check the construct validity of the questionnaire and to test the structural equation model with the help of Lisrel SmartPLS.03 software, it has been used to answer the research questions. The most important findings of the research showed that the components of identifying the limits of profit maximization, exploiting the limits of profit maximization, spreading the effect of profit maximization decisions, removing system limitations, and the process of continuous improvement of profit maximization, respectively, with a path coefficient of 0.41, 39 0.0, 0.43, 0.37, 0.40 have a positive effect on the theory of limitations

In many practical problems, we face situations where the data ratio is important for the decision-maker (DM). Data envelopment analysis ratio-based (DEA-R) and ratio analysis models are presented to deal with the above issue in data envelopment analysis (DEA). If the data is uncertain, it is no longer possible to use the basic DEA-R and ratio analysis models to evaluate the efficiency of decision-making units (DMUs). In this paper, we will first discuss robust optimization modelling based on DEA-R models. In this regard, we consider a case where the inputs have an uncertain numerical value and the outputs have certain values. In the following, we present the ratio analysis model based on the set of common weights of all the ratios of input to output components and obtain this model for robust optimization. To show the validity of the proposed approach, we use it to evaluate the efficiency of 38 excellent banks that compete in the global market and compare the results of the proposed approach in this paper with the results of previous approaches.

The broiler chicken industry is a vital agricultural subsector in Kurdistan Province, Iran, with 716 production units in the province and a 5% growth from 2019 to 2024. However, there is no study to evaluate the comparative advantage indices or competitive capacity of broiler chicken production in Kurdistan Province. This study aims to assess these factors using the Policy Analysis Matrix (PAM) for 2023. Findings indicate that Kurdistan Province has a comparative advantage in broiler chicken production, as shown by the Domestic Resource Cost (DRC) ratio and Social Benefit-Cost Ratio (SBCR), across all production capacities. The Nominal Protection Coefficient (NPC) for the product reveals that the market price of live broiler chicken is lower than its shadow price, effectively imposing indirect taxation on producers. Conversely, the NPC for inputs shows that input shadow prices exceed market prices, suggesting indirect subsidies for poultry inputs. The Effective Protection Coefficient (EPC), which combines these effects, indicates effective government support for the industry. Competitiveness indices suggest that broiler chicken production in Kurdistan Province is viable both domestically and internationally. The findings suggest that the broiler chicken industry of Kurdistan could compete in regional markets, particularly Iraq market, even without supportive policies in form of input subsidies, provided price suppression is eliminated and market-based pricing is implemented. Thereby, this study suggested transitioning from interventionist policies to establishing a transparent and competitive market infrastructure to ensure sustainable growth in broiler chicken production.

Industrial development depends on planning and formulation of strategy and systematic policies. The purpose of this research is to analysis phase of conventional strategies in order to progress of Iran’s industry in the international atmosphere. The statistical community of this study is included of experts and academic pundits. To do this at first identification of significant conventional industry’s strategy was determined. six strategies was founded and then was specified, using the criticality of each phase’s approach. According to data analysis, efficiency of technology transfer on industrial progress is more than other elements. On the second rank, domestic and foreign investment’s strategies, development of parent industries, development of infrastructure industries and designing strategy and industrial policies and finally government support strategies has been placed at the lowest level that means third rank. Therefore technology transfer plan was recognized as the most important strategy and specially it should be considered as the strongest strategy for developing industry. The insight that this model offers to managers and decision makers of the country’s industry can help them to plane strategy for developing.

Women have been trying to gain independence throughout history. In recent years, advances in technology and business have helped women to achieve this goal. According to women's personality and psychological characteristics, there are differences in their trading styles. One of the factors influencing the choice of this type of strategy is stress. In the last few years, stress and anxiety caused by Corona have become epidemic. In order to test the hypotheses, women traders active in the financial markets of Iran were examined using a Likert questionnaire in 2022, and interesting results were obtained. In order to carry out the research of this study, an interview was conducted first to find suitable questions and validity. Then, the statistical population and sample were selected, and the final questionnaire was distributed among them. MATLAB software was used to identify the number of common descriptive characteristics of the respondents, and finally, using EViews software, statistical analysis related to hypothesis testing was performed. The result shows that women play more conservatively and are risk-averse during the period of coronavirus infection. It has no effect on the volume and capital used in the transaction. The Corona anxiety has significant effects on the three dependent variables of conservatism, trading style, and trading (volume, capital, and number of transactions).

The present study aimed to identify and prioritize the factors affecting the marketing of knowledge-based products of basic chemicals. This research is applied in terms of objectives and a data-based cross-sectional survey concerning its method. Initially, the factors affecting the marketing of products in this sector were identified based on library and field studies and by purposive sampling of 15 senior managers of knowledge-based chemical companies (research experts) utilizing a semi-structured interview and in the form of a questionnaire. Cochran’s formula was then employed, and 400 experts and staff working in this department were selected as the study’s statistical population through simple random sampling. Subsequently, confirmatory factor analysis was used to analyze the data and check the final model’s fitting. In the end, each factor’s relative importance was determined by the fuzzy DNAP method. The results led to the identification of 16 sub-criteria under seven main criteria, including technical and managerial, information and knowledge, economic, infrastructural, legal, and support issues, besides supply capabilities. The results revealed that the information and knowledge criterion and the innovation sub-criterion had the highest score, while the supply capability criterion and the knowledge management sub-criterion were ranked last.

According to the form-out agreement the investor of the international petroleum agreement “farmor”, during the implementation of the project and due to various reasons such as lack of finance resources and/or incapability of contract performance, assigns provision of required investments for the purpose of performing an upstream oil project and/or certain operations (well drilling) under the upstream contract to other entities “farmee”, and generally in case of fulfillment of the aforementioned affairs by the farmee, the farmor transfers to the farmee a percentage of its participating interest in the international petroleum agreement upon permission from the host country. In line with this, through evaluating the upstream contracts in Iran, as well as the necessities for attracting investments for the purpose of performing such contracts, it is possible to find out the importance of clause concerning the assignment of contract in order for creating required legal instruments for entering into the farm-out agreement in accordance with the rules and regulations. So that through concluding farm-out agreement between the present and the potential investors, prevent emerging difficulties arising out of mere assignment of the contract to the potential investors during the implementation of upstream contracts.