نشریه مدیریت راهبردی در سیستم های صنعتی
پیاپی 32 (تابستان 1394)

Along with the advent of the industrial revolution and the use of machinery, Its maintenance also has been taken into account by authorities in order to increase the efficiency and equipment safety levels. Preventive maintenance performs with a preventive approach based on accurate and precise data analysis, determining the cause of loss; incidents root cause identification, and defining corrective actions in maintenance system. Mechanized systems of maintenance management in the organizations have been implemented with the same approach. Statistics show that more than 80% of CMMS projects will be failed. Barrier detection of the implementation of CMMS can help management to find solutions and as a result resolve them. So this study has been done to ascertain and rank the critical factors of success and failure in the implementation of the system, using a combination of the two DEMATEL and fuzzy TOPSIS methods. Various factors, can affect the success of system implementation projects. So, in this study after determining of the goal, in the first step, the main challenges associated with their underlying factors that are affecting the implementation of CMMS, by using of literature, experts identifying and tracing their hierarchy will be discussed. In the second step, by using of the fuzzy DEMATEL to evaluate the relationships between criteria and the weighting of criteria will be measured considering the hierarchy. After determination of weight of each criterion, as the third step fuzzy TOPSIS method is used to rank all the factors and sub-criteria. The results of using this hybrid approach (abovementioned methodology), indicated that did not select the right contractor, has the greatest impact on CMMS implementation in the organization.

This article aims to help the construction companies to move towards achieving their long-term goals and excellence in operations in all strategic and operational aspects using optimal and efficient strategic management system. The statistical population consisted of Behsaz Kashaneh Tehran Construction Company. After developing SWOT strategies and strategic objectives, Balanced Scorecards were designed in four perspectives including financial, customer, internal processes, and learning and growth. In this regard, AHP was employed for weighting due to different importance of these perspectives. Fuzzy QFD model was employed in the process of drawing strategic map in four mentioned strategic perspectives. Finally, balanced scorecard was designed in four mentioned perspectives and for each of strategic objectives. Company performance was then measured based of the figures. The results show that not only correct design and application of Balanced Scorecards by AHP increase the performance in growth and learning (97%), and internal processes (87%) but also such cause-and-effect relationship permeates through the customer's indicators (83/8%) and financial perspective (113%).

Today reverse logistics has become one of the most challenging issues in the areas of the automotive supply chain. Therefore, understanding the factors that influence the implementation of reverse logistics is important. We can point to the reasons why organizations pay attention to this subject: Competitive incentives, direct economic incentives and environmental reasons. In many cases there are certain rules and regulations in the areas returns that have forced the organizations to pay more attention to this sector. In this research we determined primary criterions with collecting determined criterions of previous studies and also taking experts’ opinions which consists 3 economical, environmental and social criterions and 19 sub criterions. Then these factors were given to experts in the form of a questionnaire. The collected data were analyzed with the confirmatory factor analysis method. Finally, a number of factors have been removed and the final factors remained. In order to rank the factors, these factors were given to experts in the form of ANP (Network Analysis Process) questionnaire again. Then we used fuzzy ANP method for measuring interdependencies and criterions ranking.

Accepting a kind of suitable strategies for supply chain achievement is one of the requirements of a manufacturing company. Organizations to implement the different strategies of supply chain are required to use information systems. In this regard, this research respecting the different strategies of supply chain (lean and agile) and information systems strategies (efficiency and flexibility) attempt to examine the effect of these categories on supply chain performance and company.
The methodology and the nature of this research is descriptive-survey. Sample population of this research is made up of nisoc’s managers and experts that are more than 2043 persons. By applying the Cochrane's formula, the sample population of this research determined as 231 persons that 222 questionnaires completed and received. In this research, content validity and structure validity have been used and total questionnaire chronbach’s alfa is equal to 0/955 which indicates high level of reliability. Because of measuring the effect of some dependent and independent variables simultaneously, structure equations method (confirmation factor analysis) and Pierson coefficient test have been used. Results indicate, in term of correlational coefficient, that the effect of all variables over supply chain performance of company has been in a high level, but by applying the independent t correlational test and Pierson the main hypothesis and 3 sub-hypotheses confirmed.

Recession in developing countries forces authorities to set policies to mitigate financial risks. These types of risks comprise of inflation, energy, cash flow, finance, money in project perspective. The main goal of this research is to identify some significant financial risks of EPC projects in petroleum and gas industry and to evaluate and prioritize based on the well-known fuzzy TOPSIS model. A case study in a refinery project with national domain is taken into account. Importance in given projects emerge from heavy investment, capacity of refineries in GDP2 and the role of petroleum in country development. In this research first, risks are categorized and extracted by interviewing with the experts at different levels of authority, then at second stage risk prioritization according to the proposed model is done. Finally, our model is compared against the other models in the literature to depict its improvement.

Using value engineering began in the developed world is evolving at roughly from 1950 to the present. The use of this method in our country has also made great progress and is required for some projects with higher financial resources. There are several methods to investigate the processes and products. These methods have been developed during the past years, the among them is the purpose of the application of value engineering technology, analytical and systematic review process and the product, so that it can reduce costs and increase efficiency. The aim of this study is a comparative study of the implementation of value engineering to hospitals in Tabriz International projects and projects under the Ministry of Health. Results of this research show that the application of value engineering in the private sector, because of lack of government intervention and bureaucracy, has positive results.

Despite the relationship between religion and accounting, in traditional accounting literature this relationship has been considered not enough. Traditionally, religion has had a role in shaping and enforcing ethical behaviors such as truthfulness, honesty and justice. A community in which such values are paramount may be marked by a high degree of trust in business dealings and financial affairs. This research attempts to consider the role of religion in developing and implementing accounting theory. With regard to this aim, it is tried to study the academician's viewpoint toward Islamic accounting. The research population was the academicians from Tehran, Hamedan, Kermanshah and Kordistan provinces who were familiar with Islamic concepts. Using Morgan’s table, 44 people were selected as sample size. The needed data was collected through questionnaire. In the process of data analysis, reliability and normality tests, chi-square test, one-sample t test and non-parametric sign test were used. SPSS software was used to do these tests. The research findings showed that a) the objective of Islamic accounting is different from the objective of conventional accounting, which is decision usefulness. b) the level of importance of users of accounting information is different between Islamic accounting and conventional accounting, whereby in Islamic accounting the shareholder is not necessarily the most important user among the stakeholders. And c) Islamic accounting should emphasize social and religious oriented information.