in recent years, the balanced score card (bsc) has been the focus of considerable methodology for strategic cost management in management accounting area since it was originally proposed by kaplan ,r.s. and norton, d.p. in 1992. bsc is an approach to performance measurement based on both financial and nonfinancial information from four perspectives which are called financial, customer, internal...

In this article optimal design of shear walls is performed under seismic loading. For practical aims, a database of special shear walls is created. Special shear walls are used for seismic design optimization employing the charged system search algorithm as an optimizer. Constraints consist of design and performance limitations. Nonlinear behavior of the shear wall is taken into account and per...

a familiar criticism of kant, made by hegel and his followers, j .s. mill and others, is that there are no maxims that are in fact contradictory, as required for morality on kant's view. in this paper, i discuss the suggestion that our capacity for rational reflection itself implies universality, and that it is this universality that obliges us to act morally. i consider the idea that self...

In 2008, the Ontario Long Term Care Association was awarded funding from HealthForceOntario to assist with its nursing recruitment strategy based on research it had initiated in 2007. The research goal was to understand the career motivations and perceptions of students enrolled in registered nursing (RN) and registered practical nursing (RPN) programs in Ontario to develop and test a message t...

the purpose of this article is to examine the relationship between organizational culture and leadership styles. organizational culture is important factor that can be influence organizational performance and also leadership is one of the key parts that can be affected organizational success. however, recognition about the relationship between these two effective factors on organizational perfo...

In this paper we extend fuzzy analytic hierarchy process into neutrosophic cubic environment. The neutrosophic cubic analytic hierarchy process can be used to manage more complex problems when the decision makers has a number of uncertainty, assigning preferences values to the considered object. We also define the concept of triangular neutrosophic cubic numbers and their operations laws. The a...

This paper is the result of a reeexion coming from the usage and learning of the language B. It tries to better explain and understand the assembly primitives includes and uses of the language. It presents a high-level notion of components and develops a \component algebra". This algebra is specialized to deal with the B-components. The B assembly primitives are re-expressed in this basic forma...

the aim of this study is assessing the effectiveness of customer relationship management factors in isfahan tourism and travel agencies by structural equation modeling (sem). it is practical according to the goal and it’s a kind of descriptive survey in terms of methodology. research population included all of staffs and managers at tourism and travel agencies in isfahan in 2012 that 274 of the...