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حسابداری کارشناسی ارشد حسابداری - مروری بر رساله دکتری

امروز:

مروری بر رساله دکتری

» نوع مطلب : رساله ،

«رساله»، «تز» یا «پایان نامه» چیست؟
پیش از هر چیز باید بدانیم که منظور از «رساله» یا «پایان نامه» چیست؟ آرتور کول (Arthur Cole) می گوید:
«… گزارشی است کامل، که محققی آن را بر عهده گرفته و به پایان رسانیده است، مشروط بر این که همه ی مراحل موضوع بحث، را از زمانی که به شکل سوژه یا اندیشه ای بوده تا وقتی که به شکل نتایج مدون و مرتب که با ادله و براهین و مدارک مستدل شده است را در بر گیرد».
http://azaccount.ir
0938-433-0138
softazir@gmail.com
http://azaccount.ir
0938-433-0138
softazir@gmail.com
«اصولا هر دانشجویی، به ویژه در مقطع کارشناسی ارشد و دکتری، برای خاتمه کار خود، لازم است اثری تحقیقی را تهیه و تحویل نماید. این اثر در واقع عصاره و چکیده فعالیت های آموزشی و پژوهشی او محسوب می شود. پایان نامه به معنای تایید پایانی کار تحصیلی یک دانشجو است و نشانگر فعالیت های منسجم او به حساب می آید که با راهنمایی و ارشاد استاد راهنما و استادان مشاور آن را به پایان می رساند.
http://azaccount.ir
0938-433-0138
softazir@gmail.com
http://azaccount.ir
0938-433-0138
softazir@gmail.com
نباید چنین تصور شود که پایان نامه همانند همه درس های دیگر جنبه تمرینی دارد. در نگارش پایان نامه و یا رساله (با توجه به این که مدت قابل توجهی وقت صرف می شود و بر حسب این که ارزش پایان نامه دوره کارشناسی ارشد و یا دکتری باشد بیش از یک یا چند واحد درسی است) چنین تصوری درست نیست. در کارشناسی ارشد تعداد واحد پایان نامه بین سه تا چهار واحد است در حالی که در بعضی کشورها تا ۱۲ واحد نیز برای پایان نامه کارشناسی ارشد منظور می شود. تعداد واحدها در دوره دکتری بیش از ۲۰ واحد است. با توجه به این مساله در تعریف دو واژه پایان نامه و رساله (Theses & Dessertation) اگرچه در بسیاری از موارد مترادف گرفته شده اند، اما بعضی ها فرق قائل شده اند و گفته اند که اولی برای پایان نامه های دوره کارشناسی ارشد و دومی برای پایان نامه های دوره دکتری است».
http://azaccount.ir
0938-433-0138
softazir@gmail.com
http://azaccount.ir
0938-433-0138
softazir@gmail.com


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