Monitoring productivity of economic sections of a country would be an important step towards a reliable planning. Developmental decisions based on weaknesses and strengths will guarantee effectiveness, since it will lead to an effective allocation of resources. Among performance measurement approaches, the Data envelopment analysis (DEA), is a model that measures and reports excesses and deficits via analyzing input and output aspects. Aid of this exact and dis-criminating measurement, a proper DEA model applied in this study, can be an efficient instru-ment in fields which need scrutinizing analyses. Industrial productivity analysis of a country is one of such fields. This study applies an instrument developed based on the DEA approach for measuring the industrial productivity of the country. The results obtained, may pave the path for policy-making for economic growth in such a way that enables an effective resources allocation. The applied instrument is a weighted additive model, for which a sufficient number of yearly pe-riods are considered as decision making units (DMUs). The weights included in the model are driven by executing an analytical hierarchy process. After running the model the results demon-strate excesses and deficits in each DMU which can illuminate not only the past performance but also help to plan for the future policies.
Ecotourism, as a multibillion dollars business, is an industry with high potentials for economic competition. One of the proper solutions for developing ecotourism is better identification of different regions where there is a tourism capacity and accurate planning for performing feasibility study of those regions in terms of attracting ecotourism as well as creating infrastructures in those regions. This paper evaluates capacities and power of tourism as well as nature tourism in Isfahan Township using Geographic Information System and Analytical Hierarchy Process. The present research is applied and research method is descriptive-analytical. Meanwhile, to analyze data, Arc GIS is used. Findings indicate that regarding the map of ecotourism capacity of Isfahan townships, resulted from combining various climatologically, geological, hydrological, topological maps and access maps, the township is not homogeneous in terms of nature tourism and coastal parts of the township (regions around Zayand-e-Rood) have better condition than other parts and should be considered for tourism development planning.
This study aims to identify and to classify Open book accounting (OBA) dimensions according to inter-organizational cost management (IOCM) in petrochemical companies listed in Tehran Stock Exchange. In this research, there are 18 statistical society financial and accounting experts listed in Tehran Stock Exchange. By studying the theoretical literature and conducted investigations inside and outside of the country and also the experts’ comments, the OBA dimensions were identified and then classified by analytical hierarchy process technique. According to the studies and experts’ ideas, four dimensions including nature of data and accounting data disclosure practices, uses of disclosed accounting data, conditions of OBA, cost implementation of OBA were identified as OBA dimensions. The results of examinations were shown that, considering the comments on dimensions of nature of data and accounting data disclosure practices, the form of data disclosure plays a more important role. In uses of disclosed accounting data dimension, coordination and planning among team members play the most important role. According to conditions of OBA dimension, trust is the most important one and in cost implementation of OBA dimension, the cost of the other party plays the most important role.
Cost benefit analysis (CBA) is a useful tool for investment decision-making from economic point of view. When the decision involves conflicting goals, the multi-attribute analysis approach is more capable; because there are some social and environmental criteria that cannot be valued or monetized by cost benefit analysis. The complex nature of decision-making in road safety normally makes it difficult to reach a single alternative solution that can satisfy all decision-making problems. Generally, the application of multi-attribute analysis in road sector is promising; however, the applications are in preliminary stage. Some multi-attribute analysis techniques, such as analytic hierarchy process (AHP) have been widely used in practice. This paper presents an integrated framework with CBA and AHP methods to select proper alternative in road safety projects. The proposed model of this paper is implemented for a case study of improving a road to reduce the accidents in Iran. The framework is used as an aid to cost benefit tool in road safety projects.