Providing a model of management accounting to reduce costs for economical firms by combining two strategic instruments of value engineering and target costing: A case study in Cement Co. SAMAN West

With the increasing development and issues related to WTO countries to join a progressive organization, the necessity of the new management accounting techniques can be felt more than ever important. At the present time, Costing Value Engineering and Target, which are widely used in various industries to developing countries cement companies are used to settle the West in this matter. In order to successfully implement value engineering and target costing, it is required for all companies and manufacturers in various industries, while maintaining the quality and performance of their products, pay particular attention to this aspect of their products, which are still very helpful in reducing the competitive prices of its products, its share in increasing in the market and increase their profitability. Therefore, methods to reduce costs have been considered by enterprises for its huge investments have been made localization and institutionalization. The aim of this new approach in management accounting research enterprise to reduce costs by combining the two tools is of strategic value engineering and target costing. According to the findings, we can say that customer satisfaction, product design, communication with suppliers of raw materials for durability and longevity of the company is critical

Providing a model of management accounting to reduce costs for economical firms by combining two strategic instruments of value engineering and target costing: A case study in Cement Co. SAMAN West

With the increasing development and issues related to WTO countries to join a progressive organization, the necessity of the new management accounting techniques can be felt more than ever important. At the present time, Costing Value Engineering and Target, which are widely used in various industries to developing countries cement companies are used to settle the West in this matter. In order to successfully implement value engineering and target costing, it is required for all companies and manufacturers in various industries, while maintaining the quality and performance of their products, pay particular attention to this aspect of their products, which are still very helpful in reducing the competitive prices of its products, its share in increasing in the market and increase their profitability. Therefore, methods to reduce costs have been considered by enterprises for its huge investments have been made localization and institutionalization. The aim of this new approach in management accounting research enterprise to reduce costs by combining the two tools is of strategic value engineering and target costing. According to the findings, we can say that customer satisfaction, product design, communication with suppliers of raw materials for durability and longevity of the company is critical

Providing a model of management accounting to reduce costs for economical firms by combining two strategic instruments of value engineering and target costing: A case study in Cement Co. SAMAN West

With the increasing development and issues related to WTO countries to join a progressive organization, the necessity of the new management accounting techniques can be felt more than ever important. At the present time, Costing Value Engineering and Target, which are widely used in various industries to developing countries cement companies are used to settle the West in this matter. In order to successfully implement value engineering and target costing, it is required for all companies and manufacturers in various industries, while maintaining the quality and performance of their products, pay particular attention to this aspect of their products, which are still very helpful in reducing the competitive prices of its products, its share in increasing in the market and increase their profitability. Therefore, methods to reduce costs have been considered by enterprises for its huge investments have been made localization and institutionalization. The aim of this new approach in management accounting research enterprise to reduce costs by combining the two tools is of strategic value engineering and target costing. According to the findings, we can say that customer satisfaction, product design, communication with suppliers of raw materials for durability and longevity of the company is critical

Providing a model of management accounting to reduce costs for economical firms by combining two strategic instruments of value engineering and target costing: A case study in Cement Co. SAMAN West

With the increasing development and issues related to WTO countries to join a progressive organization, the necessity of the new management accounting techniques can be felt more than ever important. At the present time, Costing Value Engineering and Target, which are widely used in various industries to developing countries cement companies are used to settle the West in this matter. In order to successfully implement value engineering and target costing, it is required for all companies and manufacturers in various industries, while maintaining the quality and performance of their products, pay particular attention to this aspect of their products, which are still very helpful in reducing the competitive prices of its products, its share in increasing in the market and increase their profitability. Therefore, methods to reduce costs have been considered by enterprises for its huge investments have been made localization and institutionalization. The aim of this new approach in management accounting research enterprise to reduce costs by combining the two tools is of strategic value engineering and target costing. According to the findings, we can say that customer satisfaction, product design, communication with suppliers of raw materials for durability and longevity of the company is critical

Providing a model of management accounting to reduce costs for economical firms by combining two strategic instruments of value engineering and target costing: A case study in Cement Co. SAMAN West

With the increasing development and issues related to WTO countries to join a progressive organization, the necessity of the new management accounting techniques can be felt more than ever important. At the present time, Costing Value Engineering and Target, which are widely used in various industries to developing countries cement companies are used to settle the West in this matter. In order to successfully implement value engineering and target costing, it is required for all companies and manufacturers in various industries, while maintaining the quality and performance of their products, pay particular attention to this aspect of their products, which are still very helpful in reducing the competitive prices of its products, its share in increasing in the market and increase their profitability. Therefore, methods to reduce costs have been considered by enterprises for its huge investments have been made localization and institutionalization. The aim of this new approach in management accounting research enterprise to reduce costs by combining the two tools is of strategic value engineering and target costing. According to the findings, we can say that customer satisfaction, product design, communication with suppliers of raw materials for durability and longevity of the company is critical

Natural killer cell biology and its effect on graft versus host disease

Natural killer (NK) cells were originally described in terms of their function. NK cells are of lymphoid origin and are found in the peripheral blood, spleen, and bone marrow, as well as other tissues. These cells are large, radio-resistant and granular lymphocytes that represent an important arm of innate immunity and are thought to play a critical role in the immune surveillance against tumors and virally infected cells. Allogeneic bone marrow transplantation (BMT) has proven to be an effective treatment for hematologic malignancies and some solid tumors. One of the major challenges of allo-stem cell transplantation (SCT) is to reduce the incidence and severity of GVHD while boosting the graft-versus-leukemia (GVL) effect. In the setting of allo-SCT, the reconstitution of NK cells is of notable interest due to their known capability to induce GVL without GVHD. Clinical applications of NK cells have been inspired by recognition of their potent anticancer activity. These studies discussed a solid basis for development of future NK cell trials for cancer therapy by minimizing risks and toxicities

Evaluation of the relationship between microbial quality of drinking water and the cross-sectional outbreak of related diseases - Case study: Kangavar city (2005-2009)

Background and Aims: Evaluation of the microbial quality of drinking water can help to prevent the diseases in different times and regions that transmitted through water. So the aim of this study is the survey of microbial quality of drinking water and cross-sectional outbreaks of its related diseases in Kangavar city.Materials and Methods: To accomplish this study, first the results of the microbial quality of drinking water in Kangavar city and cases of diseases from all rural and urban health centers within five years (2005-2009) were received. For determination of the relationship between disease and microbial quality of water, the Pearson correlation coefficient (Correlation instructions) in each studied variable (season and location of samples) was used.Results: Results showed that prevalence of all considered diseases (except hepatitis A) in terms of area (urban or rural) and seasons had significant relationship with microbial contamination of drinking water (P value < 0.05). This relationship was stronger in rural areas than urban areas (except for simple diarrhea) and warm seasons compared to cold seasons.Conclusion: According to significant relationship between microbial quality of drinking water and prevalence of dysentery and typhoid diseases in different areas and seasons, it is necessary to keep up the quality of drinking water in the high susceptible regions and times (rural areas and warm seasons).Key words: Microbial quality, Cross-sectional outbreak, Water borne diseases, Kangava

Theoretical Study of Rotational Spectroscopy of Acetonitrile- d

The millimeter-wave rotational spectra of the ground and excited vibrational states v8 = 1 and v8 = 2 of the symmetric top molecule CD3CN have been analyzed again. The l = ± 1 in v8 =1, l = 0 and l = ± 2 series in v8 = 2 states have been assigned respectively. The assignment and analysis of the measurements with a least – squares procedure have made it possible to obtain the rotational, quartic and sextic centrifugal distortion constants with more reliable and higher accuracy. Analysis of the v8 = 2 state gave the following rotational parameters: Aζ = 62218.96 MHz and xll = 87527.70 MHz. Investigation in v8 = 2 state indicates that l-resonance is observed for this molecule around k=xℓℓ+(A−B)−2AζAζ−(A−B)≈4