1,084 research outputs found

    Islamic Accounting laws or Islamic laws in Accounting

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    In the academic and professional circles in accounting, The issue of Islamic accounting has always been challenging and controversial.. A group of accountants believes that traditional accounting, based on Western philosophy, cannot meet the financial reporting needs in Islamic countries. Therefore, Muslim scholars should provide a definition for accounting in Islamic countries and clarify the reporting requirements by simplifying the goals and characteristics of Islamic accounting. This group believes by defining an Islamic framework, a new branch in accounting,  that is called Islamic Accounting, is created .Another group of Muslim accountants insists that there is no Islamic accounting or Western accounting, and any change in accounting in order to standardize it should be in line with the needs and demands of users in the country or region and even specific religious groups. Proponents of this theory say that if there is an independent Islamic accounting, then there may also be Christian accounting or Jewish accounting. The final opinion of Islamic accounting opponents is that accounting is accounting

    Using the PILOTE Model to Improve Water Productivity for Rice in Rasht, North of Iran

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    I n order to calibrate and validate the PILOTE model for rice in a humid climate, this study was carried in a randomized complete block design with three replications on a popular local variety, Hashemi, during 2001, 2002, 2005, 2006 and 2007 crop seasons. This research was done at the Rice Research Institute of Rasht, Iran. Evaluation of simulated and measured grain yield and dry matter values was done using NashSutcliffe efficiency (EF), Root Mean Square Errors (RMSE) and normalized root mean square errors (NRMSE) indices. The results revealed that RMSE for validation and calibration were 0.69 and 0.72 Mgha-1, respectively. NRMSE for calibration was 9.5 % and for validation was 14.1 %. NRMSE for grain yield and dry matter were 8.74 and 13.37 %, respectively. EF values were between 0.84 and 0.98. The results showed that the PILOTE model can be used to manage properly rice irrigation in different regimes. Scenario analysis showed that the best irrigation regime was intermittent irrigation with 8- day interval

    The Relationship between EFL Learners’ Extensive Reading and English Language Proficiency

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    The present study aims at investigating the effects of extensive reading (ER) on language proficiency of Iranian intermediate EFL learners. A Preliminary English Test (PET) was administered to 106 male and female university students. The participants were selected as intermediate learners and were divided into three groups (one control and two experimental groups). During the ten sessions of the treatment, ten short stories (authentic and simplified) were provided to the two homogenous groups (two experimental groups). The first experimental group received authentic reading texts and the second experimental group received simplified reading texts, while the participants of the control group followed the ordinary reading course at the university. All three groups received post-tests administered after the treatment. The results of the t-tests revealed that there is no significant difference in reading scores across the posttest between two experimental groups. The results of ANOVA also revealed that there is a significant difference between the scores of the control group and experimental groups’ participants. Based on the interview result after the post-test, all of the participants (100%) agreed that they had positive attitude toward extensive reading after participating in the treatment sessions. The study suggests, however, students’ curriculum courses should include extensive reading texts in order to develop EFL language proficiency

    The investigation of knowledge management role to improve the function of virtual organizations

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    Knowledge management contains the extensive range of activities which is applied to manage, transfer, create or improve the mental capital in major level. Knowledge management is designed processes, tools, structure intellectually used in order to increase, renew, share or improve the knowledge application which will be appeared triple mental capitals including structural, human and social elements in each of them. Knowledge management is a process to help organizations in order to recognize, select, organize and distribute the important skills and information as organizational memory existing as non-structured ones. This causes the organization management enable to solve learning problems, make strategic planning and dynamic decisions effectively. The transformation of industrial business model was for the organization capital basically as financial tangible capital (production facilities, machines, land, etc) to move toward organizations with intangible basic capital and it was mixed to knowledge, abilities and management to produce creative employees. In virtual organization, the relationship between employees, managers, partners and customers will begin and terminate irregularly. This continuous change endangers organization knowledge as the most valuable capital in it. The lack of good management may cause to a lack of the most knowledge due to these relationships. This risk is possible more for individual knowledge which is formed by the expansion of relations or new procedures. But, even the explicit organization knowledge may be gone whether it is not attained and interpreted as regular method. The effective Knowledge management enables organizations to protect themselves against losses even when employees and partners stopped their relationships and also it facilitates the increasing key ideas in subsets of organization and will increase the cooperation between different work teams

    The investigation of knowledge management role to improve the function of virtual organizations

    Get PDF
    Knowledge management contains the extensive range of activities which is applied to manage, transfer, create or improve the mental capital in major level. Knowledge management is designed processes, tools, structure intellectually used in order to increase, renew, share or improve the knowledge application which will be appeared triple mental capitals including structural, human and social elements in each of them. Knowledge management is a process to help organizations in order to recognize, select, organize and distribute the important skills and information as organizational memory existing as non-structured ones. This causes the organization management enable to solve learning problems, make strategic planning and dynamic decisions effectively. The transformation of industrial business model was for the organization capital basically as financial tangible capital (production facilities, machines, land, etc) to move toward organizations with intangible basic capital and it was mixed to knowledge, abilities and management to produce creative employees. In virtual organization, the relationship between employees, managers, partners and customers will begin and terminate irregularly. This continuous change endangers organization knowledge as the most valuable capital in it. The lack of good management may cause to a lack of the most knowledge due to these relationships. This risk is possible more for individual knowledge which is formed by the expansion of relations or new procedures. But, even the explicit organization knowledge may be gone whether it is not attained and interpreted as regular method. The effective Knowledge management enables organizations to protect themselves against losses even when employees and partners stopped their relationships and also it facilitates the increasing key ideas in subsets of organization and will increase the cooperation between different work teams

    The investigation of knowledge management role to improve the function of virtual organizations

    Get PDF
    Knowledge management contains the extensive range of activities which is applied to manage, transfer, create or improve the mental capital in major level. Knowledge management is designed processes, tools, structure intellectually used in order to increase, renew, share or improve the knowledge application which will be appeared triple mental capitals including structural, human and social elements in each of them. Knowledge management is a process to help organizations in order to recognize, select, organize and distribute the important skills and information as organizational memory existing as non-structured ones. This causes the organization management enable to solve learning problems, make strategic planning and dynamic decisions effectively. The transformation of industrial business model was for the organization capital basically as financial tangible capital (production facilities, machines, land, etc) to move toward organizations with intangible basic capital and it was mixed to knowledge, abilities and management to produce creative employees. In virtual organization, the relationship between employees, managers, partners and customers will begin and terminate irregularly. This continuous change endangers organization knowledge as the most valuable capital in it. The lack of good management may cause to a lack of the most knowledge due to these relationships. This risk is possible more for individual knowledge which is formed by the expansion of relations or new procedures. But, even the explicit organization knowledge may be gone whether it is not attained and interpreted as regular method. The effective Knowledge management enables organizations to protect themselves against losses even when employees and partners stopped their relationships and also it facilitates the increasing key ideas in subsets of organization and will increase the cooperation between different work teams

    Effect of chemical control of weeds on yield and yield components of rapeseed in Ahvaz region

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    To investigate the effect of chemical control of weeds on yield and yield components of rapeseed in Ahvaz region, a split-plot experiment was conducted in a randomized complete block design with four replications in 2012. The main factor in this experiment was 6 treatments including: control without the weed, application of Trifluralin herbicide, 2.5 liter per hectare pre planting, Butisan Star herbicide, 2.5 liters per hectare of the crop, Pre-emergence, Sethoxydim herbicide, 3 liters per hectare, Lonetral herbicide; 0.9 liters per hectare and control with the weed and the sub-factor included two cultivars of rapeseed (Hyola 308 and Hyola 401). The results showed that control treatment and Hyola 401 had the highest yield, and among the herbicides Trifluralin herbicide improved yield of rapeseed by better control of the weed. This fact shows high adaptability of Hyola 401 to the climate of Khuzestan (Iran) and also high ability of Trifluralin in controlling weeds in rapeseed
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