جستجوی مقالات مرتبط با کلیدواژه "safety" در نشریات گروه "حسابداری"

The ultimate goal in safety analysis is to preserve human resources, avoid damaging equipment and facilities. The main motto in the oil industry is safe and sustainable production. The precedence of the word safe over sustainable indicates the importance of safety in industry. The cost of accidents is four percent of GDP. Safety will reduce accidents and increase productivity at work. The present study is applied in terms of nature and purpose and in collecting data is field research. The research approach is prospective. The population consisted of 22 experts and managers of Bidboland Gas Refining Company who were selected by convenience sampling and fuzzy AHP 9-scale questionnaire was used. In fuzzy DEMATEL, 12 safety professors were selected by convenience sampling. Thirteen effective components were extracted at the cost of safety and ranking at Bidboland Gas Refinery. By ranking experts and managers, the five key factors that account for over 50% of the weight of safety costs include prevention: explosions and fire, electrical and energy hazards, falls, ergonomic hazards, and machine hazards. After ranking thirteen components and selecting the top five components, behavioral analysis based on causal relations resulted in identification, six direct costs and seven indirect costs. This segmentation will greatly help in cost management analysis and future safety benefits.

Corporate social responsibility (CSR) refers to the continuing commitment of companies to behave ethically in economic environments. Also it improves the quality of life of the workforce, as public services should be provided for all people. Therefore, social responsibility is considered as a key factor in the success and sustainability of firms. On the other hand, religious beliefs have effects on how to accept corporate social responsibility and to disclose information to the general public. The present study aimed at investigating the strength of religious attitude of accountants toward corporate social responsibility. In the present study, 100 questionnaires were distributed among accountants in 2016 in Tehran. Data were analyzed using LISREL (linear structural relations). The results of analysis of the distributed questionnaires showed that firstly accountants with more religious attitude have different views than accountants with less religious attitude. Secondly, the religious accountants attach more importance to social responsibility and actually tend to observe the principles of social responsibility and its procedures more than accountants with less religious attitude.

The present study aims to examine the impact of independence and safety in professional improvement of the accountants on their well-being through subjective achievement and subjective balance between personal and job life. The present study id formed by using the variables of professional independence and safety as the independent variables and physical, mental and financial well-being as the dependent variables. Subjective achievement in professional development and subjective balance between personal and job life are also considered as the mediator variables. Approach / This is classified as an applied study using a correlation method by questionnaires and survey instruments. The population of this study is composed of the accountants working in different firms of Yazd province. Non-random sampling was utilized to select the sample which finally came to 144 acceptable firms. The data was analyzed by using SPSS software and LISREL was applied to confirm the relationship between the variables by the confirmatory factor analysis and structural equation techniques. To test the hypotheses with the aim to measure the simultaneous relations, this software is used to directly and indirectly relations between the variable. findings revealed that the independence and safety have a significant influence on the financial and mental well-being. Independence affects through subjective achievement and balance between personal and job life. Practical Implications: The present study is a useful study contributing to the future studies. It provides valuable information about the subjective achievement for the scholars and participants of accounting. There are additionally some suggestions provided for the purpose of improvement and effectiveness of the results.