European Online Journal of Natural and Social Sciences
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Open Access journal
ISSN (Print) 1805-3602
Published by European Online Journal of Natural and Social Sciences [1 journal]
- Contribution of Activity Based Costing: A Case Study of Tunisian Company
Authors: Samira Benelifa
Abstract: The purpose of this article is to show how the ABC method is more relevant than the traditional methods of calculation of the costs. We conducted a case study of the ‘Gafsa phosphate company’ as it is the operator of sector-based phosphate which occupies a place of extreme importance in the strategy of economic development in Tunisia. Empirical results gave a clarification on the reliability and relevance of the ABC method compared to the conventional methods of calculating cost of returns. On the other hand they highlighted the formal applicability of this innovative method and maintained the full cost method as a reference in the strategic decision making. Our research restricts the generalization, as the case of the Gafsa phosphate company cannot be invoked to represent all Tunisian companies. Also results are restricted to financial role of ABC approach. In a positive sense, our research provides an overview on the integration of the accounting practices of innovative management within developing countries
Issue No: Vol. 5 (2016)
- Identifying the Most Important Organizational barriers of Participation in
Keshavarzi Bank in View of Staff of Branches: Case Study of Tehran City
Authors: Amir Abachi
Abstract: System of offers follows main goal of human resource development. In fact, presenting system of offers is considered as a way for growth of human resource and optimum utilization of resources, and consequently development of organization. At this level, most appropriate ideas are sparked in the mind. The human can be idea-creator just when his mind is deeply involved with the problem, and this mental challenge is applicable just with deep sense of responsibility. In this regard, the current study is aimed at identifying the most important organizational barriers of participation in Keshavarzi bank in view of staff of branches; also, the methodology used is of descriptive-survey type. Generally, the research findings indicate that set up of this system is influential in Keshavarzi bank, and the staff are not much satisfied with its implementation.
Issue No: Vol. 5 (2016)
- The Role of Foreign Aid in the Development of Pakistan’s Education
Sector: A Time-Lag Analysis
Authors: Muhammad Arshad, Omer Farooq, Naheed Sultana, Mariam Farooq
Abstract: This study examines the role of foreign aid in the development of Pakistan’s education sector by using the time series data of foreign aid and educational outcomes (number of schools, students, teachers and literacy rates) from 1967 to 2010. Time lag analysis shows, the foreign aid of the current year (T) has no impact on educational outcomes. However, foreign aid of the previous year (T-1) had a significant positive effect on all educational outcomes. Similarly, financial aid received by the country two years previous (T-2) also established a positive relationship with all the education development indicators, except literacy rates.
Issue No: Vol. 5 (2016)
- Strategic Planning for Spatial Development in the Historical Tissue of
Yazd City with a Tourism Approach
Authors: ALI ADIB, FARAH HABIB
Abstract: Due to unplanned interventions to preserve, restore or renovate Yazd historical tissue and / or because of lack of sufficient attention, some adverse effects have damaged physical, social and cultural tissue of Yazd city. Therefore, it cannot attract the Iranian and foreign tourists, as well as it is appropriate to visit and use all valuable spaces in this historical tissue and as a results, it has greatly reduced the attractions of this city specifically tourist attractions. Strategic planning for spatial development is a kind of planning that has been used in this study to develop touristic spaces in Yazd. This planning creates the best environments for the harmonious development and decentralization of attractions specially tourist attractions by using analytical and descriptive method and by presenting the appropriate strategies. Therefore, data collection was done through using questionnaires and the statistical population was determined by application of Cochran formula and then swot analytic model as well as weighting model was used to analyze the obtained results. This planning approach analyzed the factors influencing the spatial development of tourism in Yazd in form of internal and external factors which realize the goals such as developing touristic attractions in all valuable areas of historical tissue, distributing and using facilities and services, using external facilities of the area and improving the quantitative and qualitative levels of touristic places. The most important result of this study is to provide four strategies including; defensive, conservative, aggressive and competitive strategies to develop tourism in Yazd as the first adobe and the second historical city in the world. It has been predicted possible to a high percentage and to create a stable unity in all places of Yazd historical tissue to attract more tourists to Yazd. Besides, by using an appropriate strategic planning and spatial development, and using all available potentials in historical tissue, many shortcomings can be removed to meet the tourists' needs and to optimize Yazd touristic spaces
Issue No: Vol. 5 (2016)
- Representative Confession Effect in Iranian Civil Proceedings
Authors: Esmaeil Amiri
Abstract: In criminal affairs of the law of most countries, including Iran, representation confession all is seen with skepticism. However, the countries that do not accept confession in criminal matters in any way, believe that confession is always to the detriment of the accused and the representative with his confession creates effortlessly further ado for the accused. But it is not always the case, because sometimes the lawyer may provide him the exemptions and the commutation of the sentence with his original confession to committing the crime. In article 205 of General and Revolutionary Courts Procedure Code (Civil Affairs) adopted in 2001, Conclusive confession has been appointed non-substitution. Conclusive confession is the one that a confessor accepts a demand that is asked in the column or it is the subject of the petition. Conclusive confession is against the confession of dispute proof preliminaries. Confession to the premises of the lawsuit will not end and will not accompany by accepting the claim. Basic reasons for this decision are: The original confessor, non-harmful confession against the other, the necessity of observing the interest of the client, the consensus of jurists etc., but none of these reasons can justify impossibility substitution of confession. Therefore, the article aforementioned was critical and its reformation is proposed. The main aim of this study is to investigate the effect of confession in civil proceedings in Iran; the research in this paper is organized as a library and survey method and it is based on analytical methods. First, the literature of the research is described and as a result, according to analytical findings, fundamental recommendations are proposed.
Issue No: Vol. 5
- The Effect of the Emotional Expression Through Writing on Reducing the
Fear and Anxiety in Adolescent Students Saved from Death Quake in East
Authors: Azita Daryayelal, Reza Pourhossein
Abstract: Natural disasters such as earthquakes can have a destructive impact on the mental health and development of children and adolescents and may lead to the disruption of their development path. The effect of expressing feelings through writing on the physical and prognosis of chronic diseases has been investigated but so far its impact on trauma has not been studied in Iran. The study aimed to evaluate the effectiveness of intervention for emotional expression through writing in reducing the fear of death and the anxiety in the adolescent’s survivors of the earthquake of August 2012 in East Azerbaijan. The present research was conducted in the form of a quasi-experimental design for 80 male and female adolescents diagnosed with the symptoms of anxiety and fear of death Living in villages in quake-hit city of Harris using the random sampling based on accessibility that were assigned into two experimental and control groups, respectively. The experimental attended with complete satisfaction in 3 sessions of writing in 3 consecutive days. Members of the control group received no intervention. Research instruments were the DASS-21 and TEMPLER which were completed by the participants at a pre-test, post-test and follow-up. Then, the data were analyzed using analysis of covariance and independent t-test. The results showed that anxiety index significantly reduced after performing independent variable in the experimental group compared to the control group. However, this method was not effective in reducing the symptoms of fear of death and also, independent t-test results showed that gender does not make a significant difference on the effects of intervention in relation to both variables (Symptoms of anxiety and fear of death). Treatment of emotional expression through writing was effective on reducing anxiety of young survivors of natural disasters and this method can be a self-help and inexpensive and available method in both genders. However, it needs to be investigated further in reducing the fear of death needs.
Issue No: Vol. 5
- Examining the Relationship between Organizational Learning Culture, and
Customer Satisfaction in Insurance Industry
Authors: Alireza Maleki
Abstract: Today, insurance industry as one of the most important and most vital community service systems is run with competitive surprising changes. In such circumstances, paying attention to organizational learning culture, job satisfaction and customer satisfaction is very important for managers and they consider it as a competitive advantage which changes the performance of this industry. Based on researcher’s observations, it seems that in this industry organizational learning culture, job satisfaction and customer satisfaction are not desirable. Therefore, it can be argued that the major concern of the researcher, which is also the reason for choosing this issue, is that whether there is a significant relationship among the organizational learning culture, job satisfaction and customer satisfaction in the insurance industry' For this purpose, a sample of 384 people was selected and hypotheses of the research were examined. The results indicate that there is a significant relationship between job satisfaction and organizational learning culture; there is also a significant relationship between organizational learning culture and customer satisfaction in the insurance industry; Besides, there is a significant relationship between organizational learning culture and customer satisfaction through mediator variable of job satisfaction in the insurance industry; and finally there is also a significant relationship between job satisfaction and customer satisfaction in the insurance industry.
Issue No: Vol. 5