In this paper, a new high step-up current-fed LLC resonant DC-DC converter with a center-tapped transformer is proposed. By selecting the switching frequency to be lower than, but near to, the series resonant frequency of the LLC resonant tank, soft-switching operation of all semiconductors, i.e., zero voltage switching (ZVS) turn-on of power MOSFETs and zero current switching (ZCS) turn-off of diodes is achieved. This leads to lower electromagnetic interference (EMI) and lower switching losses and improves the converter efficiency. An interleaved structure is used at the primary side. Thus, input current ripple is smaller, and its frequency is twice the switching frequency. Consequently, a smaller input filter is necessary in practice. The converter with 1.2 kW output power and 760 V regulated output voltage with 80-200 V input voltage variations is simulated. The output voltage is regulated by using asymmetric pulse width modulation (APWM) at 200 kHz switching frequency. Finally, a 700-W prototype has been implemented and experimental results are also presented to verify the simulation results.

Background and Aim: Due to resource constraints and rising costs of health care, recognizing the costs exactly and controlling them are inevitable. Therefore, this study aimed to determine the cost of services rendered in Aboozar health center.Materials and Methods: This is a descriptive retrospective study and is based on the 2012 financial data. Data entry was done through EXCEL software and analyzed based on activity-based costing system in eight steps.Results: The results of this study are presented as a “unit cost” of 51 types of services offered in the final activity units of the health center studied. MMR vaccine injection by the vaccination unit with the unit cost of 31, 919 Rials and visiting places of production and distribution by Environmental Health Unit with the unit cost of 298, 475 Rials are respectively the lowest and highest unit costs of services rendered by the health center studied.Conclusion: Due to the high share of personnel costs of total expenditure (59%), increased labor productivity, improved access, and integrated units with similar services are also effective in reducing costs.

Introduction: The health sector plays an important role in the structure of society, so that any investment in this sector influences the efficiency of economic and social activities. The most important requirements of economic reform in health sector, is the reform of budgeting methods and its resources distribution. The aim of this study was determination of the requirements for activity-based budget in Rudan health center.Methods: This was a descriptive, cross-sectional which was performed in 2008. In this study, 5 rural health centers, an urban health center and an urban were selected. In this study, the data related of each activity were collected and analyzed.Results: In this study, the budget of health funds under two rows of urban and rural program were investigated. Based on amount and unit cost of activities related to each program, required budget of rural health program, including family health activity, environmental health, school health, prevention and treatment of infectious diseases was about 42 billion Rials and suggested budget for urban health program, including family health activity, environmental health, school health, prevention and treatment of infectious and non infectious diseases, was 6 billion Rials.Conclusion: The current method of budgeting is not responding the real needs of health centers. Therefore, performance based budgeting method is recommended. In this method, type and amount of each activity will determinate the required budget estimate based on unit cost of each activity.

AbstractPurpose: The velocity of change in the surrounding world has forced them to identify those factors which impact their change capacity. The present study was conducted to identify and prioritize influential factors on organizational change capacity.Methodology: In terms of purpose, this was explorative and applied research. Its population included ten familiar experts with research subjects in a research and training center. By reviewing the literature on change capacity, relevant, influential factors were identified, and they were concurred by the fuzzy Delphi technique, and then they were ranked. After recognizing influential factors, a pair comparisons questionnaire was distributed among ten experts, and after gathering the questionnaires, effecting factors were ranked using the Expert Choice11 Software package and AHP technique.Findings: Results show that organizational culture, structure, and style of leadership were the main factors that impacted change capacity.Conclusion: The influential factors can be divided into three categories: environmental, content, and structural elements. Environmental factors include environment and innovation; content factors include team working, intellectual capital, leadership, political behavior, and human resource management; Structural elements include strategy, structure, organizational policies, information technology, knowledge management, and technology. Value: This is the first time in the literature that the influential variables affecting the change capacity were recognized and categorized in a conceptual classification that has not been seen in the previous research.

Rapid changes in the manufacturing industries, including heavy competition in global markets and technological innovation has been the development of computer systems. These changes made those companies which could adjust their operations with the new conditions to be globally successful companies and those which didn’t have such ability to get out of the competition.With the increasing share of technology and other components the burden expenses in the production of goods and services, traditional costing methods don’t provide the accurate information about the burden cost and their sharing. Not meeting the management required information by traditional costing systems has urged the management accountants to innovate and use the systems and methods that respond to the needs of companies and it has shifted the economic units to the use of Activity-Based Costing (ABC) that has considerable advantages over traditional volume based costing.The employed methods in this system are a two-stage process which results in allocation of burden cost to products or production services. In the first stage, the major activities are identified and based on the used resources in each activity the production burden cost is allocated to those activities.After allocating the production burden cost to the activities, then in the second stage, the burden production cost related to each activity comparing with the amount of stimulus spending in each of the production lines are assigned to these lines.It is worth mentioning that in ABC system the allocated direct material cost and the direct labor cost to each product are exactly the same as the traditional volume-based allocation, however, the general difference is in allocating the production burden cost to each of the products which distinguishes the ABC system from the traditional system.