Measuring the Human Capital by Activity Based Costing Method and Economic Value Added
Mohammad Javad
Salehi
استادیار مؤسسه پژوهش و برنامهریزی آموزش عالی
author
Ehsan
Jamali
استادیار سازمان سنجش آموزش کشور
author
text
article
2015
per
Abstract: It is a big problem how to measure human capital accurately, which has puzzled economists for a long time. There is not an effective way to calculate the cost of human capital until now. In recent years, Activity Based-Costing (ABC) and Economic Value Added (EVA) have been well developed and applied in many industries in western countries. They are advanced theory of cost calculation and may provide us useful tools to measure human capital. The paper examined the cost characteristics of human capital with the theory of ABC. Key activities in the process of human capital’s development were found. Resource costs were allocated accurately and the procedure of human capital’s calculation was proposed. It provides us a new idea to measure and manage human capital and will do some help in further studies.
Higher Education Letter
Institute for Research & Planning in Higher Education
2008-4617
7
v.
27
no.
2015
35
48
https://journal.sanjesh.org/article_14863_483bda423e7c95531afff2b3e99f343f.pdf
Evaluating the Role of Organizational Culture on Entrepreneurship
Mohammad Reza
Ardalan
عضو هیأت علمی دانشگاه بوعلی سینا همدان
author
Vahid
Soltanzadeh
کارشناس ارشد مدیریت آموزشی دانشگاه ارومیه
author
Roghaye
Beheshtirad
دانشجوی دکتری مدیریت آموزشی دانشگاه بوعلی سینا همدان
author
text
article
2015
per
Abstract: This study aimed to Evaluate the role of organizational culture on entrepreneurship among Faculty Members of the Urmia University. This is a descriptive correlation study. A stratified sample of 91 faculty members of the university was selected according to the faculty where they were working in proportion to the size of each faculty. Two questionnaires were used for data collection. The first one is questionnaire of organizational culture based on Denison & Spreitzer model. The results showed that: 1- There is a positive and significant relationship between organizational cultures with organizational entrepreneurship. 2- Development culture is significant predictors organizational entrepreneurship.3- There is not positive and significant relationship between Hierarchical culture and organizational entrepreneurship. So it can represent that, there is requirement development culture, group culture, rational culture and rating for development of organizational entrepreneurship in high education, and in this position of Hierarchical and instruction cultural of development entrepreneurship, there are interferes for develop.
Higher Education Letter
Institute for Research & Planning in Higher Education
2008-4617
7
v.
27
no.
2015
11
34
https://journal.sanjesh.org/article_14864_99e6ff9d9f358dbd7ddd5c2f9117f93c.pdf
Designing Interdisciplinary Curriculum Applied Model in Higher Education
Jamal
Salimi
استادیار گروه علوم تربیتی دانشکده علوم انسانی و اجتماعی - دانشگاه کردستان
author
text
article
2015
per
Abstract: An interdisciplinary curriculum is a decision-making process that has specific characters Heuristics, Iterative and Reflexive. Interdisciplinary curriculum first will be formed to revolve around issues, questions and complex issues. Interdisciplinary curriculum process ultimately lead to a set of decisions, is to produce a final product (interdisciplinary understanding). The main goal of the article is presenting a practical model for designing interdisciplinary curriculum in higher education. The research type is review studies and the method of data collection is library method For collecting the data subjective check list is used. The result of study shows that a process of interdisciplinary curriculum study is started by determining of subject and themes and developed to produce an interdisciplinary understanding of the problem and Leads to the evaluation of interdisciplinary understanding.
Higher Education Letter
Institute for Research & Planning in Higher Education
2008-4617
7
v.
27
no.
2015
49
75
https://journal.sanjesh.org/article_14871_5e91e2ced588483cafd26bfc1d02b202.pdf
A Comparative Study on the Organizational Structure of Isfahan University and Isfahan University of Medical Sciences
Reyhane
Rameshgar
کارشناس ارشد مدیریت آموزشی دانشگاه اصفهان
author
Saeed
Rajaee Pour
دانشیار دانشکده علوم تربیتی و روانشناسی دانشگاه اصفهان
author
Seyed Ali
Siadat
دانشیار دانشکده علوم تربیتی و روانشناسی دانشگاه اصفهان
author
text
article
2015
per
Abstract: The objective of the present study was to compare the organizational structure of Isfahan university and Isfahan university of medical sciences in academic year of 2012-13 according to Stephen Robins' theory. The research questions include investigating the degree of complexity, formality and concentration in these universities. The research method was the survey type and the statistical population was composed of 165 of the principals of Isfahan University and medical sciences in academic year 2012-13 who were selected through stratified random sampling suitable for the sample size with the proportion of 65 to 50 from Isfahan University and university of medical sciences. The data collection instruments were Robins' questionnaires of complexity, formality and concentration. The questionnaire's reliability was estimated as 0.85, 0.91 and 0.89 respectively through Cronbach alpha coefficient. In order to do the analysis the independent sample T test and variance convergences test were applied. The results implied that there is no significant difference between the structural dimensions of Isfahan University and university of medical sciences. The universities' organizational structure under study didn't enjoy suitable status; the degree of complexity, formality and concentration was high; it would be better to adjust and optimize the degree of dimensions under study.
Higher Education Letter
Institute for Research & Planning in Higher Education
2008-4617
7
v.
27
no.
2015
77
98
https://journal.sanjesh.org/article_14872_de8851de9f3e7c9f1fb1863244c5ab96.pdf
Factor Analysis of Principal Component of Quality of Educational Services from the Students of Agriculture Point of View, University of Arak
Mastaneh
Ghonji
دانشجوی دکتری ترویج و آموزش کشاورزی، دانشگاه تربیت مدرس
author
Zahra
Khoshnodifar
عضو هیأت علمی مجتمع آموزش عالی سراوان، دانشگاه سیستان وبلوچستان
author
text
article
2015
per
Improvement of communities is dependent on education level and quality and quantity development of higher education system. The overall goal of present research is to identify and analyze the components of quality of educational services from the perspective of different disciplines of agriculture students in Arak University. Statistical populations of study were 90 agriculture students in Arak University and analyzed through simple random sampling technique. The data collection tool was questionnaire which its reliability was confirmed upon professors’ points of view. For determining the validity of questionnaire Cronbach’s Alfa Coefficient was used. (@=0.84) .these data were analyzed with Spss18 software. Factor analysis results of the educational services quality showed that those factors such as professors’ empathy, professors’ accessibility, administrative and educational facilities and teaching skills describe about 83.07% of total variance of educational service quality.
Higher Education Letter
Institute for Research & Planning in Higher Education
2008-4617
7
v.
27
no.
2015
99
113
https://journal.sanjesh.org/article_14873_af4a345385755e9a74f2816002dfa09e.pdf
An Analysis of EQ by Combining Two Approaches of AHP and VIKOR at Fuzzy Environment
(Case Study: Faculties of Yazd University)
Saeed
Saeida Ardakani
دانشیار دانشکده اقتصاد، مدیریت و حسابداری دانشگاه یزد
author
Seyed Mohammad
Tabatabayi Nasab
استادیار دانشکده اقتصاد، مدیریت و حسابداری دانشگاه یزد
author
Reza
Ebrahimzade Pezeshki
دانشجوی دکتری مدیریت منابع انسانی دانشگاه یزد
author
Negar
Jalilian
دانشجوی دکتری مدیریت صنعتی گرایش تولید و عملیات دانشگاه یزد
author
Abolfazl
Noori
دانشآموخته کارشناسی ارشد مدیریت بازرگانی دانشگاه یزد
author
text
article
2015
per
University instructors are regarded as one of the most important elements in universities and their responsibility has gained more weight than before, so that teaching and transferring mere knowledge are just two of their responsibilities. In order to perform a suitable role and gaining the mentioned goal, universities must analyze the EQ of the instructors besides analyzing their IQs. In this research we have used the Brad berry and Greaves model to underline the importance of this concept in higher education. Moreover we have use AHP and VIKOR approaches to analyze EQ in different faculties of Yazd University. Regarding to some ambiguities in expert point of views, who are the population of this research, we have use it in Fuzzy environment. The results shows that, instructors of “Sociological Sciences faculty”, “Technical and Engineering faculty” and “Economy, Management and Accounting faculty” are at the best position while talking about EQ. But in general there is a bad situation in most faculties.
Higher Education Letter
Institute for Research & Planning in Higher Education
2008-4617
7
v.
27
no.
2015
115
139
https://journal.sanjesh.org/article_14874_ca195549743a242467ab50d71c4c2bad.pdf
Comparing the Intelligence of Students According to Gender and Field of Study in Salman Farsi University of Kazerun
Alireza
Azimpour
استادیار روانشناسی دانشگاه سلمان فارسی کازرون
author
Marzieh
Jahangiri
دانشجوی کارشناسی روانشناسی عمومی دانشگاه سلمان فارسی کازرون
author
Zohre
Kuravand
دانشجوی کارشناسی روانشناسی عمومی دانشگاه سلمان فارسی کازرون
author
Mahnaz
Manuchehri
دانشجوی کارشناسی روانشناسی عمومی دانشگاه سلمان فارسی کازرون
author
text
article
2015
per
The aim of this investigation is to study the empirical examination of stereotypic ideas about intelligence differences in female and male university students, also intelligence differences in students who study unpopular course and students who study popular course. In order to this aim by purposive sampling and after counseling with professors and students of Salman Farsi university of Kazerun and after viewing the rank of students in university entrance exam, Persian language and literature was selected as unpopular course and information technology was selected as the popular course. From all 4 grades of these, two courses wanted to collaborate with this investigation. Finally 123 students from these two courses participated in this research. Form A of Cattell Culture Fair Intelligence Test III was administered gregariously. The results of independent T test didn’t confirm any intelligence differences between male and female students, but confirmed some gender difference in the intelligence that was inducted from Cattell Culture Fair Intelligence Test.
Higher Education Letter
Institute for Research & Planning in Higher Education
2008-4617
7
v.
27
no.
2015
141
156
https://journal.sanjesh.org/article_14875_1162dfc16b7034e60a92f6901ecb164e.pdf