Archives-June... 

This research explains the steps and the benefits of implementing Activity Based Costing (ABC) in Iranian Gas Company. Using ABC, cost of one cub meter of consuming gas in all regions of capital was determined and compared with the results of the Traditional Costing Systems (TCS). Implementing ABC strongly changed company managers’ prospective toward company cost of services, provided more effective system for company internal decision-making, improved the effectiveness of the costing system and cost management and helped the managers to correct company pricing of services and accomplishment of the strategic goals by giving correct cost information.

The molecular vibrations of O-Bromobenzoyl chloride (OBBC) were investigated in polycrystalline sample, at room temperature, by Fourier transform infrared (FT-IR) and FT-Raman spectroscopies. In parallel, ab initio and various density functional (DFT) methods were used to determine the geometrical, energetic and vibrational characteristics of OBBC. On the basis of B3LYP/6-31G* and B3LYP/6-311+G** methods and basis set combinations, a normal mode analysis was performed to assign the various fundamental frequencies according to the total energy distribution (TED). Simulation of Infrared and Raman spectra, utilizing the results of these calculations led to excellent overall agreement with observed spectral patterns. The scaled quantum mechanical (SQM) approach applying selective scaling of the DFT force fields was shown to be superior to the scaling method in its ability to ensure correct band assignments and successful simulation of IR and Raman spectra including band polarizations and intensity patterns.

Woman constitutes the family, which leads to society and Nation. Social and economic development of women is necessary for overall economic development of any society or a country. Entrepreneurship is the state of mind which every woman has in her but has not been capitalized in India in way in which it should be. Due to change in environment, now people are more comfortable to accept leading role of women in our society, though there are some exceptions. Our increasing dependency on service sector has created many entrepreneurial opportunities especially for women where they can excel their skills with maintaining balance in their life. Propose of this paper is intended to find out various motivating and de-motivating internal and external factors of women entrepreneurship. It is an attempt to quantify some for non parametric factors to give the sense of ranking these factors. It will also suggest the way of eliminating and reducing hurdles of the women entrepreneurship development in Indian Contex.

This study encompasses a collection of reviews given by researchers regarding highlighting the importance of employee commitment on loyalty and its consequences. The core idea has derived from the current scenario where organizations are putting forward their efforts to retain their employees for the success and goodwill of their own. This article is featuring a complete and comprehensive study work that can help organizations and managements to drive out best outcomes of their employees. The information provided in this article has enclosed by the data received through 220 structured questionnaires. From the top leading organizations working in two main provinces of Pakistan this data was collected to ensure the accuracy of information. Data was further analyzed through Statistical Software of Social Sciences (SPSS) and hypotheses were tested through Structural Equation Modeling (SEM) Technique. All hypotheses were accepted which means motivation and commitment of employee imparts a significant contribution in the loyalty of that employee. In this context, this paper makes a humble attempt to clear the concept behind the relationship of employee commitment with loyalty and motivation.

Scientific, historical, and interpretive methods to conduct the study. We intend to answer the questions below: How can the time of Vitruvius be interpreted? How did Vitruvius conceptualize architecture? What did Vitruvius emphasize most on in his study? Are there any surviving buildings from the time of Vitruvius, and if there are, how exactly do they fit the explanations of Vitruvius? What can we offer our peers as results of this study? Did he, in fact, ever live and is there really a book called De Architectura? It is argued that neither such a book nor the author existed in the first century before the birth of Jesus. This study’s hypothesis is that neither the man nor the book De Architectura existed. We intend to criticize the sources and attempt to reveal the truth on the subject.

An innovative method for the decomposition of the elastic constant tensor into its irreducible parts is presented. The norm concept of elastic constant tensor, norm ratios and irreducible decomposed parts of elastic constant tensor are used to study the anisotropy of tool steel, rock types and the relationship of their structural properties and other properties with their anisotropy are given. Finally the results are indicated.

This review describes the concept of Sustainable Development with emphasis on company’s approaches towards improving environmental performance and the effect of environmental legislation on the company’s performance. A proactive approach towards improving environmental performance often leads to improvement in company’s performance because resources are optimally utilised, and there is diversification in business activities through the creation of vital products from waste. Other benefits include excellent public image, reduction in the cost of landfill or landfill tax, avoidance of environmental fines, and availability of sufficient time to plan for the possible changes in the future. Environmental Management Systems and Life Cycle Analysis/Assessment of products are some of the fundamental measures required to take a proactive approach towards improving environmental performance and company’s performance. With various evidence obtained from some multinational corporations, this review confirms that the benefits of a proactive approach towards improving environmental performance of any organisation outweighs its cost.

In higher education, no in-depth studies have been identified that investigate the vocabulary of Undergraduate Engineering students. This study investigated undergraduate students’ English vocabulary with special reference to certain sociological factors in an Engineering college located in Tamilnadu, India. The research findings show that the students’ vocabulary strength differs based on gender, locality of living, medium of instruction, general reading habit. Based on above mentioned factor hypotheses were formulated and tested in this research study and the findings have been given as the outcome of the study. The research results indicate that students are having only limited vocabulary and much focus to be given to vocabulary else students cannot develop their language proficiency.

The biggest killer is not AIDS or cancer but psychological problems, and we see that very high level of stress found in bank employees. The banking sector is becoming increasingly competitive around the country and the level of product and service quality being offered to customer is almost same. Hence, the bank management adds more responsibilities on the shoulders of employees, resulting into a pressure on them, with increasing psychological problems i.e. stress, strain, anxiety, depression, sleep disorders, etc. This situation, in which the employees have little or no sense of identification with their job, can cause an individual looking for another job or don’t perform efficiently their own. Therefore, it is very difficult for management that how to maintains bank employees’ ability to develop successful performance with their organization under present conditions. In this juncture, the present study is undertaken to address specific problems of private bank employees related to occupational stress. This throw light in to the pathogenesis of various problems related to occupational stress among bank employees. The study will be helpful to drawn up further policy on the related fields and act as a secondary data for further research.

This paper explains the process of measuring and analyzing Bank Total Productivity (BTP) and the productivity changes in bank braches using Data Envelopment Analysis (DEA), Slack Based Measure (SBM) and Malmquiest Productivity Index (MPI) in Export Development Bank of Iran (EDBI). For this purpose, we have measured and analyzed the productivity growth in EDBI branches using MPI in the period of 1994-2005. The trend of efficiency scores’ moving averages confirms improvement in BTP over the period of study. Moreover, the results show %1 and %2 on average improvement in the productivity of EDBI branches in period 2004 and 2005, respectively.