Cost

The purpose of this study was to determine the cost of pilgrimage trips in Iran, a sample of the Mashhad metropolis, and a descriptive and analytical survey method in post-event research. Required data were collected using documentary and field methods by means of a check-up tool and a questionnaire. The questionnaire was evaluated and verified using form and content methods. After determining its accuracy and accuracy, it was applied in practice. For analyzing the collected data, descriptive and inferential statistical methods, especially multivariate regression, were used with SPSS software. The findings of the study showed that the economic and social conditions of the household are the main factors affecting the distribution of pilgrimage tourists entering the city of Mashhad and the amount of education, income and number of households have more impact. Give Also, every pilgrim's household entering the city of Mashhad considers its monthly income for traveling to this city. According to the Kolmogorov-Smirnov test, the tourist expenses and household income are normalized. Based on this, the proposed strategy The regulation of tourism policies is based on the average household cost.

Today, in large projects such as constructing oil, gas and petrochemical refineries, it is inevitable to use modern management methods and project timing. On the other hand, in classic scheduling case, the focus is on balance between time and cost of carrying out projects, which in such a situation, one of possible solutions to shorten time of implementing project is to accelerate activities. This acceleration can affect the quality of conducting projects and environmental impacts, in addition to impose more costs. Hence, in such studies, environmental impacts and quality of activities were also considered as new indicators in case of project time-cost balance. There has been proposed a new mathematical model with four indicators: cost, time, quali-ty and environmental impacts. The provided model is a multi-objective mathematical model of zero-and-one programming type that despite traditional models, in which there is only considered an implementation mode for carrying out activities and a pre-conditional relationship between activities, modes of implementing activities are as multi-form and the dependence relationship between the activities is a generalized pre-requisite. Including the relationships brings the problem closer to the real world. Because of NP-hard of the problem in large dimensions and the necessity of using meta-heuristic Algorithms, we used MOBEE algorithm to solve the model.

South Pars gas field is the largest gas field in the world and is shared between Iran and Qatar.One of the most important projects in this field is the development of Phases 17 and 18. This mega project is one of the most important projects implemented in the South Pars gas field.This paper examines the impact of domestic inflation on the costs of implementing these phases over a period of ten years(2003-2013) .The main purpose of this study is to calculate and compare the costs of implementing this project under non-inflationary conditions.For this purpose, the main and standard activities of this phases is selected and its costs calculated and then neutralize inflation indicators for the desired time period to be compared between inflation and non-inflationary states.Wilcoxon test used to compare two dependent groups.Based on statistical analysis,assuming the absence of other factors,the expenditures of selected activities in phases 17and 18 of South Pars in the inflationary state were significantly higher than the non-inflationary state Keywords:South Pars Gas Field, Domestic Inflation

A workflow consists of a set of independent tasks, while workflow scheduling in a cloud environment is a proper permutation of these tasks involving virtual machines. Selecting the permutation with minimum completion time from among all of the arrangements, in which the requests and diversity of virtual machines increase, is an NP-hard problem. Given that, in addition to the makespan, other objectives should be considered in the scheduling problem in a real environment, which, in most cases, are conflicting objectives, the scheduling problem becomes more complicated. Therefore, multi-objective heuristic algorithms represent the perfect solution to these problems. To this end, we extended a recent heuristic algorithm known as black hole optimization (BHO) and presented a multi-objective scheduling method for a workflow application based on the Pareto optimizer algorithm. Since multi-objective algorithms select a set of permutations with an optimal trade-off from among conflicting objectives, we use a decision-making method – the weighted aggregated sum product assessment (WASPAS) – in the following and select a solution that offers suitable permutation from among all solutions of the Pareto optimal set. Our proposed method is able to consider user requirements, as well as the interests of service providers. Using a balanced and unbalanced workflow, we compare our proposed method with the SPEA2 and NSGA2 algorithms based on conflicting objectives: (1) makespan, (2) cost and (3) resource efficiency.

The economic events of recent years caused by the effects of the pandemic have contributed to rising farm costs. Determining the unit cost of current biological assets of crop production and detailing these costs by major categories is one way to optimize them and increase the efficiency of the main activities of the producer. It requires formation and implementation effective cost control mechanisms in crop production.The purpose of this study is development of scientifically sound proposals and recommendations for controlling the cost of current biological assets of crop production, identifying priority cost items at each stage of cost formation. The main standards for accounting for current biological assets of crop production in Ukraine are IAS 41 "Agriculture" and NP (S) FA 30 "Biological assets". Control is regulated by the company's accounting policy. It has established that it is possible to determine the actual cost of agricultural products only at the end of the year. Currently, in Ukraine there is no legal act that would give the right to reduce the time of determining the actual cost of agricultural products. To determine the financial result, there is a method of sequential closing of accounts of different types of agricultural production. In order to improve the system of control over the value of current biological assets of crop production in agricultural enterprises, it is proposed to strengthen internal control by means of information systems and technologies. Control of costs that form the cost of crop production should be carried out both at the planning stage and during the execution of works and at the stage of their completion.

Purpose: The present study aimed to design, implement and evaluate a learning situation to achieve the goals of economic education in the third grade of elementary school.  Methodology: This research is applied in terms of purpose and is a quasi-experimental research in terms of method. The research design of this study is a pre-test/post-test design with a control group. The sample of this study were 50 third grade female students of Dr. Hesabi School in District 20 of Rey city who were divided into control and experimental groups. In order to collect data, a researcher-made checklist was used. The validity of the questionnaire was content-face validity and was confirmed by educational planning experts. The reliability of the questionnaire was calculated based on Cronbach's alpha value and was more than 70% and was confirmed. For data analysis, mean and standard deviation indices as well as Kolmogorov–Smirnov test, covariance and SPSS software version 20 were used. Findings: Findings showed that there is a significant difference between students' perceptions of the concepts of economic education in the experimental group and the control group in the pre-test and post-test stages and the designed learning situation has been able to influence third grade students' understanding of the economic concepts of benefit, cost, and consumption. The results show that the average benefit variable in the experimental group post-test was 4.80, the average cost variable in the experimental group post-test was 5.20 and the average consumption variable in the post-test of the experimental group was 9.64.  Conclusion: According to the results, it can be said that the learning situation designed to convey the concept of consumption has been more successful than the other two concepts. This is rooted in the lack of sufficient economic resources appropriate to the student's age group (especially the issue of benefit).