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.

In this paper a combination of two financial derivatives in financial markets modelled of future interest rates is presented and evaluated. In fact European option pricing is driven when zero-coupon bond is considered as underlying asset in a market under Hull-White model . For this purpose, the exact solutions of the valuation of this bond option are driven, using Lie group symmetries method. Then in the next part, the finite difference method is applied to find numerical solutions for assumed bond option pricing. Then the significance and usefulness of this approximated method is comparing with the exact solutions by some plotted graphs.

The Web has become the most important information source for most of us. Unfortunately, there is no guarantee for the correctness of information on the Web. Moreover, different websites often provide conflicting information on a subject. Several truth discovery methods have been proposed for various scenarios, and they have been successfully applied in diverse application domains. In this paper, we have attempted to answer the question whether the truth is relevant. We conducted an experimental study in which we analyzed and compared the results of two different truth discovery methods: Relevance-based sources ranking and Majority vote. We have found that the truth is not always held by the most relevant sources on the web. Sometimes the truth is given by the majority vote of the crowd. In addition, we have proposed a method of presenting the results of truth discovery with gradual degrees of belief. A method that allows to configure and target the desired level of trust.

Internet users all over the world are increasing day by day and showing great interest for online shopping. The main reason for the high usage of the internet is the affordable price of mobile gadgets and low internet tariff plans. Consumer behavior is influenced by various factors such as culture, social class, reference groups relationship, family, income level and income independency, age, gender, etc. The purpose of this study was to find out the differences in buying behaviors among the university students. The study was carried out using google survey with a sample size of 236 students randomly selected from the university of India and Saudi Arabia. The study shows that University students of both countries have more online shopping experience because they use the internet more frequently and they have larger internet usage. Nowadays Students are more computer professionals and those who use the internet for their study work and assignments work are more active in online shopping. As per student’s opinion, they said few things remember in our mind when coming to payment options credit card is the safest option or using online services like pay pal and google wallet services also a good way but finally, cash on delivery is the best way of shopping online. The result of this study would contribute marketers who want to penetrate the market in India and in Kingdom of Saudi Arab, who are already present in the market and desire to take care of the loyalty and satisfaction of their customers.