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Open Access Article
1 - Development of Engineering Structures on NPD (New Product Development) Processes in Industry
S.M. Seyad-Hosseini J. NazemiNew product development is a major competitive advantage of any enterprise in today’s golden market. In spite of the many researches that have been done on the subject of product development, still there is a lack of knowledge of answering to this question ‘ MoreNew product development is a major competitive advantage of any enterprise in today’s golden market. In spite of the many researches that have been done on the subject of product development, still there is a lack of knowledge of answering to this question ‘why some companies are so successful while others fail.’ The main objective of this paper is to introduce the organizational structure and processes of companies in their NPD practices which causes delays, cost disadvantages and missed market opportunities on their projects. The paper then proposes a model for situational analysis and assist companies to compare themselves with others. Based on the developed model, the description of characteristics, weaknees and strengths of companies also has been investigated. Manuscript profile -
Open Access Article
2 - Management accounting practices in the firms listed on the Tehran stock exchanged: An empirical examination
یحیی حساس یگانه زهرا دیانتی دیلمی ابراهیم نوروزبگیOne of the most important aspects of accounting research in different countries isacquiring knowledge about situation of accounting systems and finding theweaknesses and gaps, and providing solutions to resolve existing deficiencies andupgrading to higher levels. Despit MoreOne of the most important aspects of accounting research in different countries isacquiring knowledge about situation of accounting systems and finding theweaknesses and gaps, and providing solutions to resolve existing deficiencies andupgrading to higher levels. Despite many studies about financial topics in Iranianfirms, unfortunately, a comprehensive study for determining managementaccounting's evolution stage and it's current position is not performed. In this study, asample consisting of 105 firms listed on TSE is selected that only 72 companies'management responses to questionnaire. The results show that %73.6 of companiesare in the first evolution stage, %51.4 are in Second stage, %45.8 are in third stage,and %15.3 are in fourth stage.The result of this study is similar to results of studies in other developing countries.In addition, providing information for annual financial reports, cost allocation andcontrol are more used in our sample companies and tools such as risk management,strategic planning and decision making are fewer used. Manuscript profile -
Open Access Article
3 - Benchmarking Automotive and Parts Manufacturing Companies Based on Intellectual Capital Using Data Envelopment Analysis
Mohsen Mirzaee Moein Zareian -
Open Access Article
4 - Data envelopment analysis model and benchmarking in a hierarchical structure with dependent parameters
Sajjad Kheyri Seyed Esmaeil Najafi Bijan Rahmani Parchikolaei -
Open Access Article
5 - Efficient and Sustainable Use of Water Resources in Khuzestan through Water Footprint Benchmarking
Samira Salari Fatemeh Karandish Parviz Haghighatjou Maite AldayaBackground and aim: Anthropogenic water scarcity is among global concerns which threats the sustainability of the world in future. Overexploiting limited blue water resources for supplying human’s growing food demand is the main root of such a scarcity. Being stil MoreBackground and aim: Anthropogenic water scarcity is among global concerns which threats the sustainability of the world in future. Overexploiting limited blue water resources for supplying human’s growing food demand is the main root of such a scarcity. Being still in its infancy, water footprint (WF) benchmarking is a proper method to determine the inefficient fraction of water consumption. Hence, we assessed if achieving benchmark levels can limit agricultural WF to its sustainable cap in Khuzestan province, which is the agricultural backbone of Iran.Method: The research consists of three stages including WF accounting, and sustainability and efficiency assessment. First, consumptive and degradative WFs were accounted for 32 in counties of Khuzestan province over the period 1986-2016. Green and blue WFs were accounted by dividing green and blue evapotranspiration by crop’s yield, respectively. The AquaCrop model was used to simulate daily evapotranspiration, and then, seasonal values were estimated by aggregating daily values. Grey WF was estimated for the applied nitrogen fertilizer in croplands. In the next stage, the sustainability status of water consumption pattern was assessed by dividing overall blue WF by blue water availability. The latter was estimated by subtracting environmental flow requirements from natural runoff. Thereafter, WF benchmarks were extracted for 10th, 25th, and 50th level of crop production, and based on which, the inefficient fractions of blue WFs were estimated for individual crops. Finally, inefficient blue WFs were compared with unsustainable ones to know if achieving benchmark levels can limit agricultural blue water consumption to its sustainable caps in the study area. A correlation assessment was also done to determine the main roots of inefficiency in Khuzestan province.Results: Along with a 63% increase in crop production and 53 increase in unit blue WF, the overall blue WF increased by 80% over the study period. Such an increasing pattern caused groundwater overexploitation with an annual average rate of 12 million m3 y-1. The contribution of green WF in consumptive WF decreased from 60% in 1986 to 48% in 2016. Overall grey WF, however, followed a decreasing trend, with an average annual decreasing slope of 140 m3 ha-1 y-1, which mainly occurred by a considerable reduction in cash crop’s grey WF. In 2016, a total of 0.98 billion m3 of blue water was consumed unsustainably, which was roughly 85% higher than one in 1986. The number of countries with unsustainable water consumption also increased from 2 counties in 1986, to 9 counties in 2016. Stable crops had the largest contribution in unsustainable WF. Based on the results of efficiency assessment, and considering WF benchmarks developed at 25th of crop production level, inefficient blue WF varies in the range of 0.26 to 606 million m3 y-1 in different counties in 2016. Compared with 1986, the inefficiency increased by 10-3860 m3 ha-1 in 16 counties in 2016. While achieving benchmark levels can reduce blue WF to its sustainable level at provincial scale, unsustainable blue WFs in Andimeshk and Ramshir counties are still 6.8 and 340.9 million m3 higher than the inefficient blue WFs, respectively. The correlation assessment showed that inefficiency increase along with any increase in added value by agricultural production and/or export, unit blue WF, blue water scarcity level, and access to groundwater consumption; while it decreases with any increase in the number of employees per ha, crop yield, and cash crop’s harvested area.Conclusion: WF assessment showed that crop production in Khuzestan province is done at the cost of deteriorating environment, which threats the stability of agricultural system in near future. While achieving benchmark levels helps with being limited to sustainable WF caps through removing inefficient blue WF fractions, there are still the risk of unsustainability in some regions, which indicates the importance of high-resolution assessments for determining hotspots. Hence, further research is required to determine temporal hotspots as well, in order to implement a proper sustainable development plans. Manuscript profile -
Open Access Article
6 - Measuring Economic Efficiency of Kidney Bean Production using Non-Discretionary Data Envelopment Analysis
Alireza Khoshroo Sanjeet Singh -
Open Access Article
7 - Benchmarking Marketing Productivity Using Data Envelopment Analysis: a Modified Approach
Farhad Hosseinzadeh Zohreh Moghaddas -
Open Access Article
8 - THE APPLICATION OF DATA ENVELOPMENT ANALYSIS METHODOLOGY TO IMPROVE THE BENCHMARKING PROCESS IN THE EFQM BUSINESS MODEL (CASE STUDY: AUTOMOTIVE INDUSTRY OF IRAN)
K. شاهرودی -
Open Access Article
9 - Practical benchmarking in DEA using artificial DMUs
Hosein Didehkhani Farhad Hosseinzadeh Lotfi Soheil Sadi-Nezhad -
Open Access Article
10 - An integrated data envelopment analysis–artificial neural network approach for benchmarking of bank branches
Elsa Shokrollahpour Farhad Hosseinzadeh Lotfi Mostafa Zandieh -
Open Access Article
11 - A sequence of targets toward a common best practice frontier in DEA
Nasim Nasrabadi -
Open Access Article
12 - Evaluation of Bank Branches with Financial Indicators Using Data Envelopment Analysis
somayeh Razipour-GhalehJough ّFarhad Hosseinzadeh Lotfi Mohsen Rostamy-Maslkhalifeh Hamid SharafiBanks play an important role in the economic development of any country as the main part of the financial system. Calculating efficiency and finding the strengths and weaknesses of branches has a significant impact on increasing the efficiency of banks. Data envelopment MoreBanks play an important role in the economic development of any country as the main part of the financial system. Calculating efficiency and finding the strengths and weaknesses of branches has a significant impact on increasing the efficiency of banks. Data envelopment analysis is one of the performance evaluation techniques that is able to introduce benchmarks for inefficient decision-making units in addition to estimating relative efficiency. In this paper, using a data envelopment analysis, a model for evaluating efficiency, studying sensitivity analysis of 18 branches of one of the commercial banks of Iran with financial ratios is presented. For this purpose, a model is proposed for output estimating with ratio data. By changing the input values the output values can be estimated. The amount of changes required in the outputs to maintain the efficiency as well as maintaining the rank is possible by using the proposed model with ratio data. Manuscript profile -
Open Access Article
13 - Evaluation of financial performance of Iranian insurance companies using two-stage data envelopment analysis technique
Reza Sanei Mohammad fallah Farhad Hosseinzadeh Lotfi Farzad Movahedi Sobhani,insurance companies as one of the most important financial institutions have a special place in economic growth and development , so that efficient performance of this sector will affect other economic sectors.Therefore, evaluating the performance of companies operating Moreinsurance companies as one of the most important financial institutions have a special place in economic growth and development , so that efficient performance of this sector will affect other economic sectors.Therefore, evaluating the performance of companies operating in this industry and identifying their strengths and weaknesses is of great importance. One of the performance appraisal techniques that has received a lot of attention in recent years is data envelopment analysis. In this paper, using the two-stage model of SORM-SBM data envelopment analysis, the performance evaluation of 21 insurance companies operating in Iran with financial indicators has been performed, which in addition to total efficiency, calculates and shows the efficiency of each company in both marketing and profitability. The company's performance is efficient if it has been efficient in both areas. The model values for each company are also calculated and the relationship between these values and total performance is shown Manuscript profile