درخت حوزه‌های تخصصی

The blockchain's immutability has allowed previously centralized operations to operate in a new way. The possibility of applications having a new architecture is given thanks to the innovative properties of the technology, which brought alternative control designs for distributed systems and allowed applications to work without the need for a central controlling point. The expansion of blockchain to other areas beyond cryptocurrencies has shown the need for applications to implement solutions to deal with corrective operations. Blockchain 3.0 applications bring new solutions for business needs. However,  as opposed to immutability, the revoking functionality is much more complex to be implemented in this type of architecture, but paramount to applications resilience, allowing faulty or invalid information to be revoked, ensuring thus that the blockchain can still be trusted. This work assesses and discusses revocation mechanisms to contribute to the technical feasibility of several applications, which require corrective operations. We present a model in the academic area, which can be replicated for other types of systems in other areas.

In this paper, Black Scholes’s pricing model was developed to study American option on future contracts of Brent oil. The practical tests of the model show that market priced option contracts as future contracts less than what model did, which mostly represent option contracts with price rather than without price. Moreover, it suggests call option rather than put option. Using t hypothesis test, price differences were obtained, which can serve as a useful strategy for traders interested in arbitrage practice and risk hedging. This research introduces an optimal strategy (both for call and put option states and buy and sell of future contract ) for all options of buy and sell future contracts with and without price. In this research, six-month data of the end of 2015 about oil option and option of future contracts of North Sea oil for three different maturities were used.

The purpose of this research is to investigate the effect of the management accounting network and the strategic feelings of management accountants on strategic management with emphasis on the moderating role of organizational culture and information systems. It can help financial managers to make decisions in the value chain by using the participation of companies in the management accounting system. But unfortunately, despite the passage of time, the accounting techniques of strategic management are still unknown to financial managers and have led to the reduction of companies' participation in strategic decisions. The purpose of this research is to examine the effect of the management accounting network and the strategic feelings of management accountants on strategic management, emphasizing the moderating role of organizational culture and information systems. To study the theoretical foundations and examine the background of the research, a library method is used using Persian and Latin specialized books and articles and theses. The type of data used are quantitative and qualitative data, since the method of collecting information in each research is determined according to the type and nature of the research. In this research, two questionnaires are used. The research questionnaire consists of two parts, in the first part demographic questions are asked. In the second questionnaire, it is used to collect information related to strategic management accounting. The Likert method, which is a 5-point scale, was used to set up the questionnaire. Research evidence indicates that there is a positive and significant relationship between the management accounting network and the implementation of strategic management accounting practices. There is a relationship between the quality of information systems and strategic management accounting. Also, information systems moderate the relationship between the management accounting network and the implementation of strategic management accounting practices. There is a positive and significant relationship between innovation-oriented culture and the implementation of strategic management accounting practices. There is a positive and significant relationship between the result-oriented culture and the implementation of strategic management accounting practices. Innovative culture moderates the relationship between the management accounting network and the implementation of strategic management accounting practices. Results-oriented culture moderates the relationship between management accounting network and implementation of strategic management accounting practices. There is a positive and significant relationship between emotions and implementation of strategic management accounting practices. Information systems have a moderating effect on the relationship between emotions and implementation of strategic management accounting practices. Innovative culture has a moderating effect on the relationship between emotions and implementation of strategic management accounting practices. Result-oriented culture has a moderating effect on the relationship between emotions and implementation of strategic management accounting practices.

As a vital practice in human resources management, workforce planning determines that the organization is needed how many workforces, when, and which position. Workforce planning is not formed in a vacuity, and job variables such as skill, ability, and knowledge affect the planning. This study examines workforce planning in the health sector concerning the workforce's flows such as recruitment, promotion, degradation, fired, retention, and termination of the contract according to the skill audit and the role of performance appraisal results in this program. For this purpose, a dynamic model has been applied that can provide optimal answers to the number of workforces required and the workforce's flows at any time during the planning periods. This model has been implemented in a hospital ward with two levels of hierarchy: nurses, supervisors, and nursing directors. The results show that the designed system can converge the existing values to the optimal values by noting delays by the optimal control model.