طرح توجیهی بسته بندی گوشت قرمز در فرمت ورد و شامل مطالب زیر می باشد:
موضوع طرح
ظرفیت طرح
محل اجرای طرح
سرمایه گذاری کـل
سهم آوردة متقاضی
سهم تسهیلات
مقدمــه
سرمایه گذاری مورد نیاز طرح
سرمایه ثابت
سرمایه در گردش
جدول کل هزینه های طرح
برآورد هزینه های عملیاتی و غیر عملیاتی
درآمد طــرح
پیش‌بینی مالی طرح
محاسبه دوره بازگشت سرمایه
محاسبه نقطه سر به سر
محاسبه کارمزد وام
جدول بازپرداخت اصل و کارمزد تسهیلات
طرح توجیهی تولید پروتئین سویا در فرمت پی دی اف و شامل مطالب زیر می باشد:
موضوع طرح
ظرفیت طرح
محل اجرای طرح
سرمایه گذاری کـل
سهم آوردة متقاضی
سهم تسهیلات
مقدمــه
سرمایه گذاری مورد نیاز طرح
سرمایه ثابت
سرمایه در گردش
جدول کل هزینه های طرح
برآورد هزینه های عملیاتی و غیر عملیاتی
درآمد طــرح
پیش‌بینی مالی طرح
محاسبه دوره بازگشت سرمایه
محاسبه نقطه سر به سر
محاسبه کارمزد وام
جدول بازپرداخت اصل و کارمزد تسهیلات
مقاله با عنوان هدف حسابداری و مفهوم ارزیابی بازار به بازار در فرمت ورد و شامل ترجمه متن زیر می باشد:
The objective of accounting and the meaning of mark-to-market valuation
Now, let us consider about relationship between the concept of realized income and valuation gains or losses on financial assets. Before going on to the discussion of this issue, it would be helpful to compare the realized income and economic income and reconfirm the relationship between them. As already discussed in detail, with regard to financial assets in the proper sense of the word, the results of investments would be measured at the same amount under both of the two income concepts. In cases of financial assets that are mere investments of surplus money and can always be freely sold by the piece, their values are equal to the market prices no matter who holds them and a change in their market prices is in substance same as realization of cash flow. On the contrary, in cases of physical assets used in business, whereas changes in the market value and the value of goodwill affect the economic income, they will not affect the realized income until they are realized as cash flows. In this process, goodwill is generated as an expectation of future results of business investments and while it disappears as time passes all or part of it is transformed into the value of tangible assets. This process is irrelevant to realized income, although important to the economic income. Result of investment is realized when it has been released from the business risk, and measurement of realized income does not recognize all value changes of assets, but recognizes a portion that is realized as value of financial assets. Of course, when summing up the entire period of a real investment, there would be no difference between the economic income and the realized income. Unless we regard the goodwill generated by an investment as an element of the capital to be maintained, the amount of income is anyway determined ultimately by the total cash flows of the investment and its results. Therefore, the difference between these two concepts is no more than difference in the period to which income is attributed. Both concepts result in inter-period allocation of net cash flows 7). Then, which will better serve the objectives of accounting information, the allocation of cash flows based on the concept of economic income, or the allocation of cash flows in a systematic manner (independent of the changes in the value of assets) based on the concept of realization? It is a traditional view that financial statements should provide information that is useful for investors to assess the corporate value through their own forecasts of future results 8). When considered based on such usefulness to investors’ expectation formation process, the major issue is the meaning each of income information has. Let us first consider about the result of a business investment. As mentioned many times, this forecast varies with the enterprise that makes the investment. Investors by themselves forecast the result and thereby assess the value of assets invested in the business. The value of physical assets, which determines the economic income, is a result of such assessment by the investors and it is not an ex ante information useful to investors’ assessment. Although income measured only by changes in market price ignoring the value of goodwill is also a kind of economic income, such information is not useful for investors in forecasts of future cash flows or assessment of the goodwill inherent in the enterprise. As long as cash flows generated from business investments depend on intangible management resources inherent in each enterprise, to be useful to forecast future results, income information should capture the actual cash flow realized by the enterprise, after all. By comparing the result with the ex ante expectation, investors can revise their expectation and assessment of the value of the investment. Such a meaning, known as feedback value 9), has been attached to the realized income.On the other hand, in cases of financial assets, at least for those which can be sold freely by the pieces, there will be no difference in the valuation of assets, whichever concept of income is applied.Since there is no goodwill value in financial assets, their valuation is completed by identification of their market prices. For such assets, current market value would be the most useful information.However, it is not clear to what extent the income measured on the basis of the changes in market prices is useful to forecasts. The fact that financial assets have no goodwill value is rather consistent with the view that the future results of investments in such assets will have nothing to do with the past results and such income information is not useful to the formation of expectations 10). Considering in this way, whichever the income concept is chosen, information of income from financial investments might not have any more meaning to investors’ expectation formation than the market value information of stock variables 11). However, at least, it would be information that is compatible with the forecasts of future cash flows, in that cash flows arising in the period are compared with the expectation at the beginning of the period. Except for the special case where changes in market prices do not mean the realization of cash flows, valuation gains or losses on financial assets may not be irrelevant information to the assessment of corporate value based on the forecasts of future results. In this respect, there is a basic difference from the cases of physical assets.
مقاله با عنوان راهنمای شغلی - مدیریت تولید در فرمت ورد و شامل ترجمه متن زیر می باشد:
Career Guide - Production Management
THE WORK
Production managers oversee the production process in all types of manufacturing operation, from car manufacture to clothing or footwear production. Their main concern is to make the best use of available resources (labour, materials, plant and money). This involves ensuring that production targets are achieved and customer orders completed according to specification and on time. This involves organising production into cost centre areas, with supervisors of those areas agreeing performance standards for which they are accountable.
Managers spend much of their time attending meetings and liaising with colleagues, including manufacturing/production planners/controllers and supervisors. The present arguments, write reports, keep records and also undertake numerical work involving use of computers. When problems arise during manufacturing, they liaise with colleagues to identify the problem, find the causes, take corrective action and carry out follow-up procedures.
Production managers usually work days, Monday to Friday, 37 to 40 hours a week. Some evening and weekend work is often required for meetings or when dealing with crises. They spend much of their time working in an office, though often they need to go out onto the factory floor.
ENTRY AND TRAINING
Production managers may be appointed from within the company, in which case no minimum academic qualifications are needed. However, several years' experience and expertise, e.g. as a supervisor or planner/controller, are required.
For direct entry at a trainee grade a degree or equivalent in normally required, together with relevant experience.
Entry to degree courses requires five GCSEs (A-C) with two 'A' levels or equivalent. Any degree can be acceptable; although the subject studied can affect the type of industry the graduate enters. Industrial experience, such as that gained on a sandwich course or in an industrial placement, can be very helpful.
Training varies considerably between companies and industries. Some companies run induction courses. Specific job-related training usually involves working alongside experienced staff. Some trainees may be required to take courses in management or technical subjects at educational establishments on a part-time or full-time basis.
The Institute of Management offers programmes that will guide and encourage candidates to build management skills, knowledge and understanding that will prepare them for a career in production management.
The programmes are:
• Certificate in Supervisory Management (NVQ level 3): for team leaders and supervisors wishing to extend their management skills and reach higher levels of management.
• Certificate in Management (NVQ level 4): for first line managers and management trainees who are eager to develop and make rapid progress.
• Diploma in Management (NVQ level 5): for middle and senior managers looking towards strategic management in their organisation.
• Post-Graduate Diploma: for those in or aspiring to the highest levels of management. This programme is equivalent to a one-year Masters degree.
Managers may also follow Open University courses and study for MBA degrees at a range of institutions throughout the UK.
ADULT ENTRY
There are no upper age limits for production managers. Mature applicants with degrees can apply for positions as trainee managers alongside new graduates. However, they may be disadvantaged in high technology industries, where recent graduates with more up-to-date knowledge may be preferred.
Staff from other functions, such as work-study, quality control, purchasing or works engineering may also move into production management.
PERSONAL QUALITIES
• Able to get on with others and should be approachable
• Self-reliant and capable of making decisions quickly
• Capable of leading and motivating those working under them
• Problem solving and investigative skills are required to find the cause of a problem, take corrective action and carry out follow up procedures
• Able to set priorities
• Excellent verbal and written communicative skills are essential
• Good numeric ability
• An interest in mathematics, computer science and technology is useful
• A good understanding of marketing and finance is important
• Able to work well under pressure while remaining calm
PROSPECTS
Production managers work in factories of all kinds. Opportunities exist throughout the UK, but tend to be concentrated in urban areas. The overall number of vacancies is steady. The chances of finding a vacancy vary according to the sector, location and various local and economic factors. Experienced managers may have opportunities to work overseas.
Promotion depends on the company. There is a formal promotion hierarchy in most organisations. It is possible for someone to work up to this level through promotion, e.g. from production worker to production supervisor to production manager. Some may move to different companies in order to improve their position. There are good opportunities for production managers to progress into general management.
FURTHER READING
'Occupations' from Careers & Occupational Information Centre,
Moorfoot, Sheffield, South Yorkshire S1 4PQ Tel: 0114 259 4569
FURTHER INFORMATION
The Institute of Management, Management House, Cottingham Road,
Corby, Northants NN17 1TT Tel: 01536 204 222
Education Officer, Institute of Management, 314 Ballysillan Road,
Belfast BT14 6RA Tel: 028 9071 7203
Your local Further and Higher Education College.
Careers information and vocational qualifications change rapidly. The information in this career note was accurate at the time of going to print, but readers should check it with professional bodies or careers advisers before making decisions.
از فروشگاه های دیگر ارزان تر بخرید.
توضیحات فایل
نام فایل : زمین شناسی تاریخی | فرمت ورد | 5 صفحه
فرمت فایل : DOC
قیمت : 2500 تومان
تخفیف : امکان تخفیف برای این محصول وجود ندارد.
قسمتی از فایل
دید کلی
زمین شناسی تاریخی ، شاخه مهمی از علم زمین شناسی است که از تاریخ تحولات و تکامل تدریجی زمین و حیات وجود در آن از ابتدای تشکیل تا به امروز بحث می‌نماید. از این رو زمین شناسی تاریخی ارتباط بسیار نزدیکی با چینه شناسی ، فسیل شناسی و ژئوکرونولوژی دارد. سیر تحولات پوسته زمین اعم از قاره‌ای و اقیانوسی ، منشا و موقیت قبلی و اولیه قاره‌ها ، زمان جدایش آنها ، تشکیل اقیانوس ، منشا حیات و سیر تکاملی آنها در زمان‌های مختلف زمین شناسی ، همچنین کوهزایی‌ها و زمان آنها ، از جمله فرآیند‌هایی هستند که در طول تاریخ زمین رخ داده‌اند و در تقسیم بندی عمر زمین به دوره‌های زمین شناسی نقش اساسی دارند.
سوالات متداول
مشکل در خرید و پرداخت
درصورتیکه در ورود به صفحه بانک پیغام خطایی مشاهده می کنید این موارد را چک و بررسی کنید 1- مرورگر فایرفاکس استفاده کنید 2- اگر از فیلترشکن استفاده می کنید خاموش کنید 3- تاریخ و ساعت میلادی ویندوز را چک کنید اگر اشتباه است درست تنظیم کنید.
مراحل خرید اینترنتی دو قسمت است مرحله اول پرداخت وجه در صفحه بانک و کسر مبلغ از حساب شما و مرحله دوم بازگشت به فروشگاه و دریافت تائیدیه پرداخت و مشاهده لینک دانلود دقت کنید کسر مبلغ از حساب شما و حتی دریافت پیامک بانک که ذکر کرده است مبلغ از حساب شما کسر شده به معنی پرداخت کامل و قطعی نیست و اگر شما به هر دلیلی بروز خطا یا قطع شدن اینترنت یا بستن پنجره یا ... به فروشگاه برنگشتید و رسید پرداخت را مشاهده نکردید و لینک دانلود را مشاهده نکردید یعنی مرحله دوم انجام نشده است در قسمت پیگیری سفارش هم ذکر شده پرداخت نشده در این حالت بانک بصورت خودکار 30 دقیقه تا 24 ساعت پس از کسر مبلغ مجدد همان مبلغ را به حساب شما بازمیگرداند برای اطمینان باید صبر کنید و بعد صورتحساب بانک بگیرید و از بازگشت مبلغ مطمئن شوید.
برای مشاهده راهنمای تصویری خرید اینترنتی به قسمت راهنمای خرید مراجعه کنید.
ممکن است ادرس ایمیل را اشتباه وارد می کنید یا زمان خرید ایمیل را اشتباه تایپ کرده باشید.
مشکل در دانلود و باز کردن فایل
به قسمت پیگیری سفارش مراجعه کنید ادرس ایمیلی که زمان خرید وارد کردید را ذکر کنید و لینک را دریافت کنید.
برای دانلود بدون مشکل این موارد را چک کنید: 1- فیلترشکن اگر روشن هست خاموش کنید 2- از دانلود منیجر استفاده نکنید 3- اگر روی لینک در ایمیل کلیک می کنید و اتفاقی نمی افتد ممکن است ایمیل در قسمت اسپم باشد روی not spam کلیک کنید سپس لینک فعال میشود و با کلیک روی آن دانلود شروع می شود 4- اگر با کلیک روی لینک پیغام خطایی مشاهده می کنید به پیغام ذکر شده دقت کنید شاید محدودیت لینک از نظر دانلود یا زمان مجاز دانلود تمام شده است.
فایل ها بصورت zip ارائه شده اند برای باز کردن فایل زیپ به این نکات دقت کنید 1- ممکن است فایل کامل دانلود نشده باشد پس مجدد فایل را کامل دانلود کنید بدون مشکل باز می شود 2- فایل زیپ روی گوشی موبایل و تبلت اندرویدی نیاز به نصب نرم افزار برای باز کردن دارد از ویندوز و کامپیوتر یا لپ تاپ برای دانلود و باز کردن فایل استفاده کنید 3- برخی محصول ها به علت حجم بالا بصورت لینک دانلود ارائه شدند فایل زیپ را باز کنید داخلش یک لینک دانلود دیگر است که فایل حجیم را از ان لینک می توانید دانلود کنید.
برخی موارد لینک دانلود ارائه شده است فایل زیپ را باز کنید داخل آن لینک دانلود اصلی فایل حجیم قرار دارد لینک ذکر شده را برای دانلود استفاده کنید.
شکایت از فایل خریداری شده
توضیحات محصول را با فایلی که دریافت کردید چک کنید شاید مطلبی در توضیحات ذکر شده که مشکل شما را حل کند یا اختلافی بین توضیحات و فایل دریافتی نباشد.
توضیحات محصول را با فایل دریافتی مطابقت بدهید اگر موردی خلاف توضیحات فروشنده هست ذکر کنید علت شکایت شما چی هست و چه مشکلی با فایل دریافتی دارید تا پیگیری برای حل مشکل انجام شود.
درصورتیکه محصول غیرمجازی در فروشگاه مشاهده کردید عنوان محصول را ذکر بفرمائید تا ناظرین فروشگاه ها بررسی و نسبت به حذف اقدام کنند از همکاری شما متشکریم.