List of Articles Copeland

• Open Access Article
  • Abstract Page
  • Full-Text
  
  1 - Identifying and ranking the challenges of implementing environmental management accounting in hotels
  Azadeh Alsadat Torabzadeh Bafghi Mahmoud moeinadin Nasim Shahmoradi Forogh Heyrani
  At present, many environmental issues worthy of attention threaten the future of mankind, and therefore, the development of methods and standards to deal with environmental issues in companies and organizations is expanding. Studies that examine the environmental concer More

  At present, many environmental issues worthy of attention threaten the future of mankind, and therefore, the development of methods and standards to deal with environmental issues in companies and organizations is expanding. Studies that examine the environmental concerns of companies have often focused on manufacturing industries and service companies have attracted less attention. The main goal of this research is to evaluate and rank the challenges of implementing environmental management accounting (EMA) in 3–5-star hotels in Yazd. The research method is survey and qualitative. The statistical population of the research includes specialists and experts in the field of hotel management. Sampling from this community was done purposefully and finally 12 experts were selected. First, by reviewing the literature and theoretical background, the challenges of EMA implementation were identified in the form of 7 main challenges and 45 sub-challenges. A researcher-made questionnaire was compiled with 45 questions related to the challenges of EMA implementation, including technical (6 questions), cultural (5 questions), financial (4 questions), accounting (6 questions), managerial-organizational (13 questions), legal-strategic (7 questions) and individual-psychological (4 questions). The challenges were evaluated with the help of experts' opinions and using the fuzzy Delphi method, as a result of which 16 sub-challenges were extracted and ranked using the definite mean method. Then the main challenges were ranked by the Copeland technique. The results of Copeland's method showed that legal-strategic and cultural challenges are the most important, and individual-psychological challenges are the least important challenges facing the implementation of EMA in hotels. Manuscript profile
• Open Access Article
  • Abstract Page
  • Full-Text
  
  2 - Purchasing stock in Stock Exchange (Application of MADM Models)
  Abbas Toloie-Eshlaghy Iman Gharib Keyvan Dadras Davood Gharakhani
  Investors based on financial ratios analysis of bourse companies can choose and purchase different company to invest. This study suggests use of MADM techniques to assist investors to make decision on investing. In this study we try to improve analysis of financial rati More

  Investors based on financial ratios analysis of bourse companies can choose and purchase different company to invest. This study suggests use of MADM techniques to assist investors to make decision on investing. In this study we try to improve analysis of financial ratios with MADM techniques .We select 25 Cement companies from Tehran Stock Exchange. We collect required data from 1385 till 1389 from audited basic financial statement. At first determine weight of indicators with use of Entropy technique and then we can rank studied companies from financial indicators points of view with TOPSIS،ELECTRE & VIKOR and then with Copeland we rank them. The survey results show that the Cement companies of Ilam, Fars, Iran ghach, Khazar, Hormozgan, Kordestan are the highest ranking and results show that the Cement companies of Isfahan, Urmia, Ardebil, Hormozgan, and Behbahan are the lowest ranking. Finally، "The results of this study can help investors to choose superior company for investment with financial statement perspective.                                              Manuscript profile
• Open Access Article
  • Abstract Page
  • Full-Text
  
  3 - Prioritizing Fars Province Industrial Clusters by Copeland Aggregation of Qualiflex Hesitant Fuzzy and Topsis Hesitant Fuzzy
  Fatemeh Allahakbari Ali Mohamadi Payam Shojaei hadi mirghaderi
  10.30495/jsm.2023.1977058.1743
  Manuscript profile