درخت حوزه‌های تخصصی

Purpose-based costing is a modern evaluation technique used to advance organizations and companies. However, Iran has not utilized the technique yet. Thus, the present study aims to investigate factors affecting costing systems based on purpose in Hospitals of Tabriz in northwestern Iran. The statistical population of the study included all staff members working in the financial section of Hospitals in Tabriz from among which 64 subjects responding to the questionnaires were selected as statistical sample. The questionnaires were of two parts. In the first part, effective factors including organizational, human and environmental factors were investigated. In the second part, barriers of operating the costing system including technical, behavioral and cultural barriers were identified. This study is a survey type in which non-parametric T test was used to assess research hypotheses. Results from the study revealed that organizational, human and environmental factors affect successful implementation of purpose-based costing system and technical, behavioral and cultural barriers do not affect its implementation.

Persian language is one of the most widely used languages in the Web environment. Hence, the Persian Web includes invaluable information that is required to be retrieved effectively. Similar to other languages, ranking algorithms for the Persian Web content, deal with different challenges, such as applicability issues in real-world situations as well as the lack of user modeling. CF-Rank, as a recently proposed learning to rank data, aims to deal with such issues by the classifier fusion idea. CF-Rank generates a few click-through features, which provide a compact representation of a given primitive dataset. By constructing the primitive classifiers on each category of click-through features and aggregating their decisions by the use of information fusion techniques, CF-Rank has become a successful ranking algorithm in English datasets. In this paper, CF-Rank is customized for the Persian Web content. Evaluation results of this algorithm on the dotIR dataset indicate that the customized CF-Rank outperforms baseline rankings. Especially, the improvement is more noticeable at the top of ranked lists, which are observed most of the time by the Web users. According to the NDCG@1 and MAP evaluation criteria, comparing the CF-Rank with the preeminent baseline algorithm on the dotIR dataset indicates an improvement of 30 percent and 16.5 percent, respectively.

There is a causal relationship between high-quality cost systems and pricing decision makers because pricing decision is in dire need of modern systems that help make rational decisions. The aim of this research is to confirm that quality cost systems affect pricing decisions-making in maintaining the industrial companies. The research results can be utilized by beneficiaries taking into account the effects, obligations and costs involved. This study focused on the importance of the growing interest of companies and individuals interested in quality on the necessity of maintaining the product quality and reaching the high quality of products through strategic decisions-making for the continuity of industrial companies and elimination of future risks. The problem of this study is that quality cost systems are among the most important factors involved in pricing decisions-making of industrial companies. This is attributed to the superiority of foreign companies' interest in high quality production over Arab companies in terms of their interest in product quality in pricing decisions-making within advanced methods used by these companies in maintaining the quality of their products. This study is based on the descriptive approach to form the theoretical base of research by relying on the relevant published books and scientific research. The analytical approach was then adopted through the questionnaire. Among the most important findings is the existence of a positive relationship between quality costs and pricing decisions. Hence, quality costs positively affect the rationalization of pricing decision by providing the necessary data and information about the risk to the organization in increasing the competitive advantage among companies. This competitive increase has led to an increase in seeking more opportunities for companies with quality costs. One of the most important recommendations is to prepare plans to mitigate the competitive risks that have been chosen. The aim of these plans is to provide the necessary information to make strategic long-term decisions, aiming at protecting the rights and interests of shareholders to economic unity and strategic decisions-making that serve interests.