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مقاله مدیریت ترجمه شده با عنوان پژوهش در عملیات


» :: مقاله مدیریت برگردان شده با عنوان پژوهش در عملیات

نوشته تدبیر ترجمه شده با عنوان پژوهش در عملیات در فرمت دعا و شامل برگردان متن زیر می باشد:

Operations research
From Wikipedia, the free encyclopedia.
Operations research, operational research, or simply OR, is the use of mathematical models, statistics and algorithms to aid in decision-making. It is most often used to analyze complex real-world systems, typically with the goal of improving or optimizing performance. It is one form of applied mathematics.
Contents
•    1 Operations research in context
•    2 Areas of application
•    3 Professional societies
•    4 Origins and the name
•    5 Examples
•    6 See also
•    7 External links

 [edit]
Operations research in context
The terms operations research and management science are often used synonymously. When a distinction is drawn, management science generally implies a closer relationship to the problems of business management.
Operations research also closely relates to industrial engineering. Industrial engineering takes more of an engineering point of view, and industrial engineers typically consider OR techniques to be a major part of their toolset.
Some of the primary tools used by operations researchers are statistics, optimization, stochastics, queueing theory, game theory, graph theory, and simulation. Because of the computational nature of these fields OR also has ties to computer science, and operations researchers regularly use custom-written or off-the-shelf software.
Operations research is distinguished by its ability to look at and improve an entire system, rather than concentrating only on specific elements (though this is often done as well). An operations researcher faced with a new problem is expected to determine which techniques are most appropriate given the nature of the system, the goals for improvement, and constraints on time and computing power. For this and other reasons, the human element of OR is vital. Like any tools, OR techniques cannot solve problems by themselves.
[edit]
Areas of application
A few examples of applications in which operations research is currently used include the following:
•    designing the layout of a factory for efficient flow of materials
•    constructing a telecommunications network at low cost while still guaranteeing quality service if particular connections become very busy or get damaged
•    determining the routes of school buses so that as few buses are needed as possible
•    designing the layout of a computer chip to reduce manufacturing time (therefore reducing cost)
•    managing the flow of raw materials and products in a supply chain based on uncertain demand for the finished products
[edit]
Professional societies
The International Federation of Operational Research Societies (IFORS) is an umbrella organization for operations research societies worldwide. Significant among these are the Institute for Operations Research and the Management Sciences (INFORMS) and the Operational Research Society (ORS). EURO is the association of European Operational Research Societies (EURO). CORS is the Canadian Operations Research Society (CORS). ASOR is the Australian Society for Operations Research (ASOR). MORS is the Military Operations Research Society (MORS)--based in the United States since 1966 with the objective of enhancing the quality and usefulness of military operations research analysis in support of defense decisions. ORSP is the Operations Research Society of the Philippines.
In 2004, INFORMS began an initiative to better market the OR profession, including a website entitled The Science of Better, which provides an introduction to OR and examples of successful applications of OR to industrial problems.
[edit]
Origins and the name
Although foundations were laid earlier, the field of operations research as we know it arose during World War II, as military planners in the United Kingdom (including Frederick Lanchester, Patrick Blackett and Frank Yates) and in the United States looked for ways to make better decisions in such areas as logistics and training schedules. After the war it began to be applied to similar problems in industry.
It is known as "operational research" in the United Kingdom ("operational analysis" within the UK military and Ministry of Defence, where OR stands for "operational requirements") and as "operations research" in most other English-speaking countries, though OR is a common abbreviation everywhere. The name is somewhat unfortunate, since OR is no longer concerned only with operations, nor does its application involve any research in the traditional sense (though OR research is still carried out to find new or better techniques).
[edit]
Examples
Blackett's team made a number of crucial analyses which aided the war effort. Britain introduced the convoy system to reduce shipping losses, but while the principle of using warships to accompany merchant ships was generally accepted, it was unclear whether it was better for convoys to be small or large. Convoys travel at the speed of the slowest member, so small convoys can travel faster. It was also argued that small convoys would be harder for German U-boats to detect. On the other hand, large convoys could deploy more warships against an attacker and also the proportion of merchant ships sunk by a U-boat would be lower. Blackett's staff clearly showed that:
•    large convoys were more efficient
•    the probability of detection by U-boat was statistically unrelated to the size of the convoy
•    slow convoys were at greater risk (though considered overall, large convoys were still to be preferred)
In another piece of work, Blackett's team analysed a report of a survey carried out by RAF Bomber Command. For the survey Bomber Command inspected all bombers returning from bombing raids over Germany over a particular period. All damage inflicted by German air defenses was noted and the recommendation was given that armour be added in the most heavily damaged areas.
Blackett's team instead made the surprising and counter-intuitive recommendation that the armour be placed in the areas which were completely untouched by damage, according to the survey. They reasoned that the survey was biased, since it only included aircraft that successfully came back from Germany. The untouched areas were probably vital areas, which if hit would result in the loss of the aircraft.


مقاله ترجمه شده با عنوان تحقق سود و جدایی از سرمایه


» :: نوشته ترجمه شده با عنوان تحقق سود و جدایی از پول

نوشته ترجمه شده با آغاز تحقق سود و جدایی از پول باب فرمت ورد و حاوی ترجمه متن زیر می باشد:

Realization of income and separation from capital
The concepts of economic income and realized income have been subjects of controversy for a long time in corporate accounting and related areas. Those arguments have been repeated in a variety of forms, not only in attempts to reconsider the concept of income in the light of economic income but also in the related area such as taxation on corporate income and restrictions on dividend for the company law purpose. In this section, take a quick look  at an early judicial precedent in US 6), as a clue to a review of the process of interaction of income concept and establishment of realization concepts.
The judicial precedent at issue is the case of Eisner vs. Macomber ruled by the US Federal Supreme Court in 1920. Although this case was originally a dispute over the provision of the Internal Revenue Code that deemed stock dividends as taxable income, it became a leading case that left a significant impact to posterity, in that it established the conceptual norms such as what constitutes income. The court decision set out the interpretation of the realization concept that a mere increase in the value of capital is not enough to constitute income if it is not separated from capital, thereby denied that stock dividend is income. The court decision defined the income generated from capital as an inflow of goods that has been separated from capital and the recipient can independently use or dispose of, not a mere increase in the value of the capital. It pointed out that, whereas in case of cash dividends the shareholders acquire a property with exclusive ownership and can freely decide its disposal, stock dividend provides only an evidence of what the shareholders already holds. It also noted that the increase in the value of capital arising before the dividend should not be deemed as realization of income, as long as the shareholders do not have discretion to reinvest or consume it.
This was an attempt to describe the “inflow of cash or cash equivalent” test for realization of income, which had already been established with regard to taxation on capital gains, using more essential attributes. This rule, which deems the increase of the value realized separately from capital as income, tried to derive the accounting concept of realized income by adding the “availability for consumption” condition, whereas it started from the concept of economic income, that is, value increase arising on capital. However, separation from capital would not be necessary, if satisfaction of the “availability for consumption” condition were just enough. Even before the cash flow is realized, an increment in capital value is consumable through borrowing. Even though the increment is not separated from capital, capital is maintained as far as the surplus is consumed. It follows that the “availability for consumption” condition can be also met by economic income. Although stock dividend itself has nothing to do with the income of shareholders, the increase in the value of their interest, resulted from accumulation of earnings before that, should have brought consumable income to the shareholders.
Nevertheless, this court decision determined that the shareholders’ equity in retained earnings is capital, not income. The basic stance of this decision was that income is cash flow, not the expectation of it. Stock dividend was excluded from the income of the shareholders because it neither makes the company worse off nor the shareholders better off. A transfer of wealth involving cash flows (that is, realized income), not mere appreciation of capital value, was the element of income as defined here. The above discussion reveals that the realized income as an accounting concept should be viewed as a concept conflicting with the economic income concept ab initio, rather than a subordinated concept derived from that. It was not a concept derived from the economic income by imposing an additional condition. Instead, it seems that realization as cash flows was regarded as a necessary condition from the beginning and that condition was explained by the concept of separation from capital. This means that economic income and realized income are independent concepts with different objectives and origins. Although they can be compared with each other, consistency between them cannot be expected.


مقاله ترجمه شده مدیریت با عنوان پشت پرده مشکلات بازاریابی


» :: مقاله ترجمه شده مدیریت با عنوان پس پوشش مشکلات بازاریابی

مقاله ترجمه شده تدبیر با عنوان پشت پرده مشکلات بازاریابی باب فرمت ورد و حاوی ترجمه متن زیر می باشد:

BEHIND MARKETING'S WOES:
Marketing is ripe for a revolution because its failures are so apparent. "Everybody--stockholders, directors, CEOs, customers, the government--is angry because marketing, which should be driving business, doesn't work" write marketing executives Kevin Clancy and Robert Shulman. One of the most important reasons for this breakdown is that research is not working because of flaws in its basic premises.
Even academics, the primary source of research theory, see major flaws in mainstream research methods. Multivariate statistics that describe personality traits can account for no more than 7 percent of purchasing behavior, according to a paper published by William Massy, Ronald Frank, and Thomas Lodahl of Stanford, the University of Pennsylvania, and Cornell, respectively.Consumer research's problems originate in psychology, a field that has long struggled to define human behavior with the same precision physicists use to describe the movement of bodies from atoms to stars. But human behavior is too unpredictable to describe with such precision, because it depends on an almost infinite number of relationships. An increasingly desperate search for cause-and-effect explanations leads many psychologists to "retreat to abstract ideas that ignore contexts completely," writes Harvard psychologist Jerome Kagan. Consumer research reflects similar tendencies.
Kagan is bothered by psychology's excessive dependence on behavioral models that conform better to statistical theory than to behavioral realities. Models of consumer behavior tend to extract their subjects from the complex, often unpredictable, but completely natural contexts in which people live and make purchasing decisions. The result is often an interesting manipulation of a hypothetical situation that leads to a marketing failure.
One of the most famous marketing busts was the reformulation of Coca-Cola. Extensive consumer research predicted success for "New Coke" because people said it tasted better. But the research failed to disclose that people also saw "Old Coke" as an important cultural icon, that would lose value by changing the original recipe. This subtle value proved to be far more influential than taste in determining consumer response.
Kodak's "Advanta" camera was an even costlier bust. Its research failed to warn executives of Advanta's biggest challenge: persuading a marketplace dominated by middle-aged baby boomers to buy what was proudly touted as a high-tech product. In mid-life, the bells and whistles of new technology generally begin to lose their appeal. Simplicity begins to edge out complexity in consumers' preferences.
Mainstream consumer research generally fails to take into account developmental changes in values and world views that happen across a person's life span. Research also tends to ignore the major changes in cognition, or how the mind processes information, that happen with age. The subliminal origins of these changes prevent consumers from adequately reporting them to researchers, but the changes are decisive in marketplace behavior.
Another assumption that leads consumer research astray is borrowed from classic economics. Researchers assume that people make buying decisions to satisfy their self-interest, and that they use reason to determine which product best serves that end. Brain researchers see reason playing a much weaker role in personal decisions, however. In their book Marketing Revolution, Clancy and Shulman state the problem this way: "Because consumers don't choose rationally, any research that forces rational answers has to be flawed."


مقاله ترجمه شده مدیریت با عنوان پشت پرده مشکلات بازاریابی


» :: نوشته ترجمه شده مدیریت با آغاز پشت پرده مشکلات بازاریابی

مقاله برگردان شده مدیریت با عنوان پس پرده مشکلات بازاریابی در فرمت ورد و حاوی برگردان متن زیر می باشد:

BEHIND MARKETING'S WOES:
Marketing is ripe for a revolution because its failures are so apparent. "Everybody--stockholders, directors, CEOs, customers, the government--is angry because marketing, which should be driving business, doesn't work" write marketing executives Kevin Clancy and Robert Shulman. One of the most important reasons for this breakdown is that research is not working because of flaws in its basic premises.
Even academics, the primary source of research theory, see major flaws in mainstream research methods. Multivariate statistics that describe personality traits can account for no more than 7 percent of purchasing behavior, according to a paper published by William Massy, Ronald Frank, and Thomas Lodahl of Stanford, the University of Pennsylvania, and Cornell, respectively.Consumer research's problems originate in psychology, a field that has long struggled to define human behavior with the same precision physicists use to describe the movement of bodies from atoms to stars. But human behavior is too unpredictable to describe with such precision, because it depends on an almost infinite number of relationships. An increasingly desperate search for cause-and-effect explanations leads many psychologists to "retreat to abstract ideas that ignore contexts completely," writes Harvard psychologist Jerome Kagan. Consumer research reflects similar tendencies.
Kagan is bothered by psychology's excessive dependence on behavioral models that conform better to statistical theory than to behavioral realities. Models of consumer behavior tend to extract their subjects from the complex, often unpredictable, but completely natural contexts in which people live and make purchasing decisions. The result is often an interesting manipulation of a hypothetical situation that leads to a marketing failure.
One of the most famous marketing busts was the reformulation of Coca-Cola. Extensive consumer research predicted success for "New Coke" because people said it tasted better. But the research failed to disclose that people also saw "Old Coke" as an important cultural icon, that would lose value by changing the original recipe. This subtle value proved to be far more influential than taste in determining consumer response.
Kodak's "Advanta" camera was an even costlier bust. Its research failed to warn executives of Advanta's biggest challenge: persuading a marketplace dominated by middle-aged baby boomers to buy what was proudly touted as a high-tech product. In mid-life, the bells and whistles of new technology generally begin to lose their appeal. Simplicity begins to edge out complexity in consumers' preferences.
Mainstream consumer research generally fails to take into account developmental changes in values and world views that happen across a person's life span. Research also tends to ignore the major changes in cognition, or how the mind processes information, that happen with age. The subliminal origins of these changes prevent consumers from adequately reporting them to researchers, but the changes are decisive in marketplace behavior.
Another assumption that leads consumer research astray is borrowed from classic economics. Researchers assume that people make buying decisions to satisfy their self-interest, and that they use reason to determine which product best serves that end. Brain researchers see reason playing a much weaker role in personal decisions, however. In their book Marketing Revolution, Clancy and Shulman state the problem this way: "Because consumers don't choose rationally, any research that forces rational answers has to be flawed."