RFID has lots of potential benefits for supply chain management; that`s why it has attracted many industry practitioners all around the world, especially in recent years. RFID is one of the key solutions that information technology has provided for industry. The main issue in implementing and also developing this unique technology in the supply chain management of every industry appears to be t...

This research aimed to study the behavior of real earnings management and earnings management based on accruals to achieve an average profitability of listed companies in Tehran Stock Exchange. In this study, we focus on the optional operating cash flow, optional cost and production cost as real earnings management representatives as well as discretionary accruals as an earnings management acco...

Asset-liability mismatch in balance sheet of banks shows serious challenges in banks because of the traditional methods of recording assets and liabilities at book value in Iran. The Central Bank of the country motivated and advised banks to take concrete steps in minimizing the mismatch in the asset-liability composition. This paper attempts to suggest a micro funded framework that can evaluat...

information on the productivity, costs and applications of the logging system is a key component in the evaluation of management plans for the rehabilitation and utilization of caspian forests. skidding and road construction costs are expensive forest operations. determining the optimum forest road network density is one of the most important factors in sustainable forest management. logging me...

Information on the productivity, costs and applications of the logging system is a key component in the evaluation of management plans for the rehabilitation and utilization of Caspian forests. Skidding and road construction costs are expensive forest operations. Determining the optimum forest road network density is one of the most important factors in sustainable forest management. Logging me...

Organisations are constantly seeking efficiency improvements for their business processes in terms of time and cost. Management accounting enables reporting of detailed cost of operations for decision making purpose, although significant effort is required to gather accurate operational data. Business process management is concerned with systematically documenting, managing, automating, and opt...

This study was on the analysis of livestock waste management practices among rural farmers in Abia State, Nigeria. A multi-stage sampling procedure was employed to select the 60 respondents for the study. Primary data used the study were collected using well-structured questionnaire. Descriptive statistical tools such as frequency counts, percentages, means, and multinomial logit regression wer...