this study is aimed at evaluating and measuring the factors affecting the dezful wheat farmers` attitude toward the extension of wheat waste reduction. the method of research was correlative- descriptive. the population of this study is all farmers cultivated wheat in dezful from 2011 to 2012 (n=5291). the number of samples size was 360 based on krejcie and morgan table. panel of experts and al...

This study reports a recent survey of the current state of quality management implementation and practices in China with reference to the Malcolm Baldrige National Quality Award (MBNQA) criteria. Comparisons are made between firms in three different stages of the development of a quality system: firms that focus on inspection, statistical quality control, and total quality management. The resul...

This paper aims to 1) compare financial controls through the main bank system to those of capital markets, 2) analyze the relationship between financial controls through the main bank system and the traditional Japanese accounting practices, and 3) analyze appropriate changes for financial controls and related accounting practices. This paper defines a main bank as an investor, which controls t...