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      • Open Access Article

        1 - Studding of Efficiency and Sensitivity Analysis Operation Techniques of Management Accounting In Improvement of Performance of Companies by Data Envelopment Analysis Models (Case Study: Pharmacy Companies Accepted In Tehran Stock Exchange)
        محمود معین الدین علی مروتی شریف آبادی علی فاضل یزدی محمد حسین طحاری مهرجردی
        The subject of globalization and increasing of commercial intricates accompaniedby outstanding development in technology result in developing of methods andtechniques of management accounting, and so today with due attention to growth andincreasing importance of organiz More
        The subject of globalization and increasing of commercial intricates accompaniedby outstanding development in technology result in developing of methods andtechniques of management accounting, and so today with due attention to growth andincreasing importance of organizations and companies in communiting, has been highlyregarded to evaluate their performance. The present study with purpose of consideringof efficiency of operations techniques of management accounting estimate performanceof companies with due attention to analysing of sensitivity in data envelopment analysismodels. The present study is in one period of time from application and time. Strategyapplied is based on analysis of mathematical model and with using of data envelopmentanalysis models. Data was gathered using two method the questionnaire anddocumentation. The place domain of study is pharmacy companies accepted in tehranstock exchange. And time domain of it is in 1390 year.. Designing and implementingappropriate models of data envelopment analysis, efficiency of pharmacy companiesaccepted in Tehran stock exchange was determined. In this model with variable returnsto 53 percent of companies, have performance full. Analysis of sensitivity of inputsshowed that between inputs, costing techniques, budgeting, and decision for investmenton efficiency has been useful very much. Consequently companies must have moreattention to using of these techniques. Analysis of sensitivity of outputs showed thatboth outputs of model, efficiency rate of investment and value-added of economic aremore important in performance of pharmacy companies so attention to these criterionsin estimating of performance is very important. Manuscript profile
      • Open Access Article

        2 - Ranking of Balanced Scorecard Indicators for Performance Evaluation in Iranian Power Distribution Companies Using Fuzzy Analytical Hierarchy
        Shokraleh Khajavi Omid Nejati
        The purpose of this study was to rank the indices of BSC (financial, customer, growth, learning, and internal processes) through using the Fuzzy Hierarchy Process (FAHP) approach in order to reduce the subjective and selective approach of individuals in performance eval More
        The purpose of this study was to rank the indices of BSC (financial, customer, growth, learning, and internal processes) through using the Fuzzy Hierarchy Process (FAHP) approach in order to reduce the subjective and selective approach of individuals in performance evaluation. The research methodology is applied in terms of its purpose and the researchers have applied a descriptive approach in which the required data has collected by employing the questionnaire and survey. The statistical population of this research includes managers and heads of departments in Yazd Electric Distribution Company. Sampling was done using the purposeful method. The results show that the customer’s criteria and growth and learning have the highest weight among the criteria, respectively. Also, customer satisfaction indices, employee satisfaction, production efficiency and net profit are found significances in prioritizing indices. Manuscript profile
      • Open Access Article

        3 - An Investigation on Proper Location of Urban Waste Landfill (Case Study: Shooshtar)
        saleh torki zadeh Hossein Eslami
        Finding a suitable sanitation landfill is a complex process that depends on various factors and criteria. The purpose of this research is to select suitable location for sanitary landfill of municipal solid waste in Shushtar city based on environmental, health and econo More
        Finding a suitable sanitation landfill is a complex process that depends on various factors and criteria. The purpose of this research is to select suitable location for sanitary landfill of municipal solid waste in Shushtar city based on environmental, health and economic criteria. In this research, the capabilities and methods based on the GIS and the process of fuzzy hierarchy analysis have been used. In the first stage, the parameters affecting the landfill location include geology, groundwater maps, distance from wells, land use, faults, slope of land, river, flood areas, protected areas, distance maps from main roads, layers The distance was from rural urban centers and were selected. After the standard maps were prepared, standardization of the layers was performed. Then, using the fuzzy hierarchy process analysis, the weight of the criteria was calculated and after applying the weights in the corresponding layers, the overlaying of the layers was performed with the help of fuzzy functions. The result of the combination of layers indicates the proper places for burial, waste. The final landfill map was classified as waste landfill. The results showed that the areas around the villages of Abbagni, Baneh Kazem, Shirkishan and Abdol Amir are suitable as suitable areas for urban waste disposal. Keywords: location, waste landfill, fuzzy hierarchy analysis, geographic information system Manuscript profile
      • Open Access Article

        4 - Evaluation of water quality of Karun River for agricultural water supply using AHP model
        Hamed Abdolhi arpanahi Hossein Eslami
        Surface water is one of the main sources of agricultural water supply. Therefore, understanding and understanding of the water quality of rivers and their zoning based on the quantity of different elements will help us to make management decisions and reduce water pollu More
        Surface water is one of the main sources of agricultural water supply. Therefore, understanding and understanding of the water quality of rivers and their zoning based on the quantity of different elements will help us to make management decisions and reduce water pollution. The purpose of this research is qualitative zoning of Karun River in Khuzestan province in Masjed Soleiman to Ahvaz using fuzzy logic and hierarchical analysis (FAHP). For this purpose, qualitative parameters including: chloride (CL), sodium sorption ratio (SAR), electrical conductivity (EC), sodium (Na), and total dissolved solids (TDS) were used in November 1977. Qualitative parameters were first zoned using IDW interpolation method. Then, each of the obtained maps were fuzzy incremental linear membership function. Then, by preparing a questionnaire, paired comparisons between parameters based on the role of these parameters in determining water quality for agricultural consumption and based on AHP method, weight coefficients of each parameter were obtained. Came. Multiplying the weighting coefficients in the fuzzy layers and combining them, obtained a zoning map for agricultural use. The results show that the Gotvand, Arab Asad, Shahid Abbaspour and Gargar Shushtar stations are very suitable for agricultural use. Ahwaz and Malasani stations were located in a suitable area for agricultural use and Valiabad and Tang Dolab stations were located in a very unsuitable location for agricultural use. Manuscript profile
      • Open Access Article

        5 - Evaluate and Leveling Sensitive Sites Indexes in the Planning of Passive Defenses of Country Villages (Case Study: Border Villages of Ardebil Province)
        Lotfallah Maleki Bahram Imani Ghasem Fathi Delavar Masoumi
        Passive defense means reducing vulnerability during a crisis, without using military action, and is using of unmilitary active and managical and technical. Live and Sustainable vocation and human activities depend on security in all dimensions of any society, natural an More
        Passive defense means reducing vulnerability during a crisis, without using military action, and is using of unmilitary active and managical and technical. Live and Sustainable vocation and human activities depend on security in all dimensions of any society, natural and human hazards, always threaten the life, and urban and village infrastructures. Particularly in the village border of country is serious injuries probable in extreme environments Crisis times are like war. Therefore, rural protection is vital for reducing the potential damage caused by the dangers of war with method of passive defense. By reviewing the subject literature based on the natural hazard model - geographical location - human risks and demographic - geographical location - natural hazards models 16 sub-criteria were identified in terms of four main factors. These factors and sub-criteria were ranked by survey of 60 experts, university professors and experts with use of the fuzzy hierarchy process analysis. During the review of existing literature it became clear that, given the novelty of the subject, no internal or external study identified this number of criteria. The results of the research show that when considering the factors affecting the critical location in the planning of non-operational defenses of the border villages of Ardebil province, the factors of natural, human, demographic and human hazards should be considered respectively. Manuscript profile
      • Open Access Article

        6 - Supply Chain Risk Assessment of Steel Industry Using Hybrid Type Fuzzy TOPSIS Approach and Fuzzy Hierarchical Analysis
        Sayed Muhammad Reza Parpinchi Amir Najafi Nabiallah Mohammadi