bluuebunny/crossref_metadata_2025 huggingface dataset:
Level of Customer Satisfaction of New Services Offered by Melli Bank in Nurabad - e- Mamasani County
Authors: Shahabinasab Ali , Alasvand Heshmat Alah , Darai Mofrad Ali
Published: March 2022

The aim of this study was to investigate the relationship between the quality of e-banking services and customer satisfaction is Mellat Bank of Nurabad –e- Mamasani County. Methodology: The research method is a descriptive survey. This study was conducted on customers in Mellat Bank of Nurabad –e- Mamasani County. The sample comprises 196 customers, which were selected randomly. Data have been collected by a researcher-developed questionnaire and sampling has been done through census and analyzed using SPSS software. The validity of the method was achieved through content validity and the reliability through Cronbach Alpha. Results: Research findings are as follows: There is a significant relationship between the Modern methods of electronic bank technology; electronic banking technology; new way to provide ATM services; bank Card; Phone bank services and Questions and Answers Services and increasing customer satisfaction of melli bank in Mamasani County, Conclusion: But there is not a significant relationship between the Internet services and increasing customer satisfaction of melli bank in Mamasani County.
Effect of broken windows theory on millennium education management
Authors: Darabeigi Mahshid , Jahanian Ramezan
Published: March 2022

In all phenomena and between component and relation between phenomena, an essential component of discipline is dominant. Cannot consider a case in which there is not discipline. In human relation also there is discipline. By discipline we mean “law” dominated everything. Methodology: Those which are accordance and those which are not accordance with our wishes. If we think otherwise, certainly we have problem. To solve every problem we must understand that special law dominated on it. Discipline is key principal to achieve goals in every organization. When men pay more attention to concept and function of Law in life, he can understand its importance. Results: Discipline means everything were in its place. The world around us that spread out the earth and sky is a regulated collection. Discipline dominated all the trends and events of the world, the world that we see and we feel. Conclusion: Although discipline seems negative but if an organization wants to successes in his responsibilities must have a discipline.
Effect of chaos theory on millennium education management
Authors: Darabeigi Mahshid , Jahanian Ramezan
Published: March 2022

Today our look to problems is bringing into existence. In the past scientist didn’t interested in phenomena like complexity, uncertainty and inconclusiveness, chaos and turbulence, but today these phenomena are so important and scientist are interested on them. Chaos theory has been created and today is so attractive in scientific world and pay attention to disorder, disturbed and non-linear relation. Methodology: Disturbance behavior has two specifications as if in one way they are unexpected but in other world they have hidden model in their self. Paradigm effects in organization and management theory can be observed; also you can see this in analyzing learner organization concentrated in brain metaphor and hologram, attention to autonomies teams and decentralize structure and team. As Alvanee argued scientific management and human relation, quality and quantity and system management are not forgotten and management of chaos and disorder with special characters created. Results: Researchers said "traditional thinking must be change till we can use these changes in our profit when changes are continuous, sudden and constant. We are in illogical age; the age that there is big danger but there is big opportunity also". Conclusion: As researchers argued chaos theory helps us to study and analyzing complex systems because we enter illogic era, and we can find best solution by reminding principal of certainty and probability. In this paper we pay attention to effect of chaos theory on teaching organization.
LABOUR-USE AND AGRICULTURAL PRODUCTIVITY: IMPLICATION FOR RICE FARMING IN KWARA STATE NIGERIA
Authors: R.O. Babatunde , E.O. Ojo , A.E. Omoniwa
Published: March 2022

Farm labour productivity is a measure of efficiency with which labour is used on the farm for the production of specific farm products. However of recent there has been a constant decline in the supply of agricultural labour as a result of several factors among which are increased off-farm employment opportunities as a result of industrialization. It is therefore imperative to compare the level of productivity for hired and family labour particularly in rice production one of the crops for which Nigeria is known to be a major importer. Methodology: Using survey data from Kwara state Nigeria, this article compares family and hired labour productivity in rice farming. The analytical tools used are the descriptive statistics, multinomial logit and production function analysis. Results: The result showed that hired labour is more productive than family labour and was found to be significantly correlated with a negative coefficient. The household size, farming experience and wage rate are the factors found to significantly influence the type of labour used. While the farm size, quantity of fertilizer used and the type of labour used significantly influence productivity. Conclusion: The study therefore recommended that rice farmers be given improved access to credit facilities to help them cover the cost of wage rate. This will help them increase their productive capacity and thus improve food security among the rural households.
Evaluate the effectiveness of Technology cloud in a hospital emergency level 3
Authors: Sali Rezvane , Rahmani Amir Masoud , Sali Shahnaz
Published: March 2022

As a Technology cloud with internet and Technology cloud infrastructure solution could be significant benefits in providing medical services to bring in electronic form. In this way, the display patient records covering all problems and diseases such as cardiovascular problems, Hsasythav other cases, quality of care and also reduces the risk of diagnostic errors and the gap between the patient and physician can be the first need to complete a patient's recovery. In this way, due to changes in current methods of treatment centers and the need for education and behavioral change may be resistance Methodology: In this study, the acceptance of this procedure by physicians, nurses, emergency department and IT experts in specialized teaching hospital martyr doctor Labbafinejad evaluated. Results: The results showed that the use of cloud technology education in emergencies, when dealing with the disease. Conclusion: The deployment of cloud technology in hospital emergency rooms due to the investment costs for effective implementation of cloud systems on the quality of the treatment process of a medical view of efficiency.
Investigate the Effect of Coordinating Dimensions on the Performance of employees in Education and Training of Nourabad –e- Mamasani City
Authors: Haider Sajjad , Moein Saied Reza
Published: March 2022

The aim of this study is investigate the relationship between the dimensions of coordinating and employee performance in education of Nourabad –e- Mamasani County. This study based on objective is applied. Methodology: The population of the study consisted of all employees of education and training in Nourabad –e- Mamasani County which 180 persons were selected as the subjects of the study. With regard to the limitation of studed community, used the census method. Data collection is in the form of documentary and field. In this research, questionnaire was used as a data collection tool. For analyzing data is used descriptive and inferential statistics by using the SPSS software. In order to evaluate the validity of the data achieved through instrument (questionnaire) readers, advisors, and experts. The internal reliability of the items was verified by computing the Cronbach’s alpha. Results: Research findings are as follows: There is a significant relationship between the dimensions of coordinating and employee performance in education of Nourabad –e- Mamasani County. Conclusion: Also, there are a significant relationship between mutual compatibility; direct supervision; standardization of work processes; standardization work efficiency and standardization of skills and employee performance in education of Nourabad –e- Mamasani County.
Investigate the Relationship between Organizational Structure and Organizational Performance in Aghajari oil and gas Production Company
Authors: Yazdanpanah Roham , Golestani Iraj , Zanganeh Mohamad
Published: March 2022

The aim of this article is investigate the relationship between organizational structure and organizational performance in aghajari oil and gas Production Company. Methodology: The present research is applied research. Also according to way of data collection (research project), the present study are descriptive research. In classification based on the type of research, this study is correlational research. The population of the study consisted of all employees in aghajari oil and gas Production Company which were selected as the subjects of the study. In this research, questionnaire was used as a data collection tool. For analyzing data is used descriptive and inferential statistics by using the SPSS software. Results: Research findings are as follows: (1): There is a significant relationship between organizational structure and organizational performance; (2): There is a significant relationship between complexity of organizational structure and organizational performance; (3): There is a significant relationship between formality of organizational structure and organizational performance; (4): There is a significant relationship between concentration of organizational structure and organizational performance. Conclusion: With regard to the organizational structure can explain or predict the behavior of employees. In addition to the individual and group factors, structural relationships between people in the organization, however, has a high effects on their attitude and behavior in organization.
The impact of satellite programs on the family based on the international law and human rights
Authors: Eilzaki Azam , Jalalian Asgar
Published: March 2022

Today, the world is faced with a means that sew all the world and relevant.it together means that an important part of modern life poses .satellite is one of the most powerful medium of mass communication poses that at the first seemed that the phenomenon is quite favorable progress vary from wrong is essential for the realization of the global village necessary. But in the little time was known of the damage and negative consequences, particularly as the cornerstone of any society is the family. Methodology: in this article we have tried in the first place the concept of family according to Islamic source and international sources. Including human rights instruments addressed the matter explaining the importance of finally signifying the place to be. In the second place effort by satellite impacts on the family checked in third place with regard to the result of phase first and second to this important response to what the normative (legal) satellite conception rather than (production and broadcast)is the dominate response to the question ,given that the international community has yet. Satellite broadcast the phenomenon of international treaties if a procedure could be a fit for immunizations to countries. In this article material has been collected using the bibliographical data resources. Results: Accelerating the mass media and the transformation of the function of these devices on the one band. The proximity of more groups, nationalities and ethnic diversity in a very short time is provided to human being. And also due to the transfer of information and news is better. Conclusion: vulnerable in any society other than youth with guidelines by the heads of states can sustain a culture of their country s history and culture of other communities the opportunity to become familiar with tools they have to take advantage.
The effect of financial crisis and sanctions on methods of financing of firms which listed in Tehran Stock Exchange
Authors: Hemmati Hoda , Eslami Kimia , Kargar Kmavar Najmeh
Published: March 2022

Financial crisis and sanctions because of economics problem, can do effect to companies capital structure and financing policies that in this article we are study this subject. In this article for determine financial crisis years we have used from development indicator of GDP growth and methods presentation from latridis and dimitras. Methodology: In order to test the hypothesis, we collecting data of 63 companies which listed in Tehran stock Exchange in time 2006-2014. Results: The results of this researches show us that first hypothesis said financial crisis and sanctions have no effect to sales and so earnings before tax. With second hypothesis earnings before tax and sales have effect to financing from capital increase, but earnings before tax and sales have no effect to financing from receive loan. And so with third hypothesis, financing policies of receive loan affected of financial crisis have effect to them financial expense. Conclusion: By attention to statistical evidence that we got that it is contrary with exiting evidence and too much drop Tehran Stock Exchange, we can say it is possible that companies for maintain stability and so control of them take stock value and trusting to shareholders and other users, perhaps they have done earnings smoothing and with use of accounting methods and so creation of non-operation earnings they can prevention of reduced earnings before tax somewhat.
The personality dimensions research self-esteem, self-control and self-efficacy on creative government accountants in Yazd
Authors: Shishe Bor Arezo , Heirani Forough , Shah Moradi Nasim
Published: March 2022

This study examines the relationship between financial structure and economic growth in the Tehran Stock Exchange's Company. The purpose of this study is communication the fact that the economic growth company with the financing of internal and external and fund the company's impact on economic growth. This hypothesis was tested in a model mix that165 company picked up during the period 2007 to 2012. This study is a descriptive regression, theoretical literature was library data from the Stock Exchange and corporate reports are obtained. Methodology: This study aimed to investigate the relationship between personality traits (self-control) in Yazd province executive creative accountants. This research as applied research and in terms of data collection, descriptive and correlational study. The populations of this research are all accountants executive Yazd province whose number is 500. Using a sample of 164 was selected. To collect data from questionnaires creativity, Rosenberg Self-Esteem Scale, a questionnaire Tanjny control, GES self-efficacy questionnaire was used. According to the analysis of the collected data, the following results were obtained. Efficacy influence on Yazd Province executive creative accountants. Control over influence on Yazd Province executive creative accountants. Results: Experimental results show that external financing - short-term debt – significantly impact on economic growth, however results in the total sample is weak while more significant results in various industries. The results showed that short-term debt and long term car industry is more important and more important in cement industry retained earnings and changes in retained earnings. The results also showed that the company's size and age also affect the company's growth. Conclusion: The results of this study can be used in financial and economic policy makers, decision makers in the capital market, companies listed on the Stock Exchange and financial institutions and individual investors will be invested.
Review the implementation of information security management system requirements in hospitals of Tabriz in East Azarbaijan
Authors: Beirami Nahid , Modiri Naser , Toloie Eshlaghi Abbas
Published: March 2022

The purpose of this study was to investigate and analyze the assumptions and requirements for the implementation of Information Security Management System (ISMS). Methodology: To check assumptions security management system implementation is the population of Tabriz hospitals. Review the requirements and assumptions are based on the standard ISO / IEC 27001, ISO / IEC 27002 test target setting and ISO 27001 standard questionnaire containing 33 questions in 11 control is used. The data were analyzed using descriptive and inferential statistical method that factors in the implementation of information security management system was confirmed. As well as to identify factors contributing to the implementation of information security management system and factor analysis, structural equation model was used PLS smart software that based on its findings to impact and indirect aspects of implementation effectiveness of the system. Results: Using the software, smart-PLS and using structural equation modeling confirmatory factor analysis was performed to measure the test of convergent validity, divergent validity, reliability Security and reliability of observable variables and quality test and measurement model of the 101 comments experts, all the prerequisites and requirements, including information security policy, the organization of information security, asset management, human resources in terms of security, physical and environmental security, communications and operations management, access control, use, development and maintenance, incident management information security, business continuity management and compliance with laws in secure level at %99 is forecast in Tabriz hospitals are effective information security management system. Conclusion: According to prioritize the factors affecting information security management system, operating (after) the most monitors and agents (after) the supply and implementation of information security management system least affected are in Tabriz hospitals.
Effects of Inflation and Employment Inverse on Economic Growth in Iran (1992-2012)
Authors: Mohseni Mehrnoosh , Jouzaryan Feizolah
Published: March 2022

This study attempted to explore the role of inflation and unemployment inverse on the Iranian economic growth during 1992-2012. Methodology: Moreover, the effects of inflation and unemployment inverse on economic development were examined within short and long term periods through an autoregressive distributed lag (ARDL) model. The model was assessed through Microfit 4.0 and Eviews 6.  Results: The results indicated that inflation and unemployment inverse left a negative impact on the long-term economic growth. It implies that inflation and unemployment inverse in the long-run led to lower economic growth, which can more than ever propel the Iranian authorities to pay greater attention to the importance of inflation, unemployment and devising new plans for mitigation of the two trends. Conclusion: The results can be employed by all Iranian officials, especially those involved in economic and social institutions and organizations, so as to take measures for mitigation of inflation and enhancement of employment rate, and eventually realize maximum economic growth.
The relationship between the components of the capital structure and the company's economic value added at different stages of the life cycle of listed companies in Tehran Stock Exchange
Authors: Karimi Zarchi Sedigheh , Dehestani Mohammad Ali , Farimani Alireza
Published: March 2022

The most important decisions of corporate managers are their capital structure decisions. These decisions have a direct impact on the value of the company and maximize shareholder wealth. Economic Value Added is a new way of evaluating performance which in recent years has been a lot of attention as effective as a method of measuring corporate value and shareholder interests is reflected. However, the value added of different companies with different earnings even if they are similar. On the other hand, based on the life cycle hypothesis stages of life, including birth, infancy, growth, maturity and decline. Thus, it can be argued that the decisions of external financing (debt - equity) will be affected by a critical stage in which the company. Methodology: The aim of this study was to investigate the association between firms' capital structure with EVA considering the period of life that is in the period 2008-2013 and for 1452 year is now. Results: To test the hypothesis of multivariate regression analysis using panel data. Conclusion: The results indicate the existence of external financing priority on growth, maturity and decline stage is the absence of this priority.
Impact of “Innovation” and “Tend to Maturity” on “Tend to Entrepreneurship” in SMEs in Semnan
Authors: Eskandarian Mahnaz , Jafari Seyed Mohammad , Mohammadian Moghani Hamid
Published: March 2022

This current Research has done to investigate the impact of Innovation and Tend to Maturity on Tend to Entrepreneurship in Small and Medium Enterprises (SMEs) In Semnan City. The statistical population of this study constitutes of director’s board of SMEs in Semnan City, and number of 140 people has been selected as the sample. Methodology: It has used by questionnaire method for Data gathering. Data was analyzed by using of the SEM model (Structural Equation Model). Questionnaires validity was calculated with Cronbach α. That for questionnaires of Innovation and Tend to maturity on Entrepreneurship, respectively was equal to 0.878 and 0. 846. Results: All Hypotheses was confirmed in level of 0.05 confidence. Conclusion: The results showed that there was significant effect between Innovation and Tend to Maturity on Entrepreneurship.
The survey of relationship between the organizational citizenship behavior and productivity of human resources among Shahid Rejaee port personnel of Bandar Abbas
Authors: Khanipour Hamid , Mohazabi Adel
Published: March 2022

Human resources which nowadays mentioned as human capital is one of the most important capitals of each organization that its quality can have effective role in growth and development of organization and based on its complexities. Methodology: Different discussions emerges in behavioral dimensions that one of them in recent years is the topic of organizational citizenship behavior. Citizenship behavior is a profitable and valuable type of behavior that people show voluntarily. Results: Hence study and investigation of such behavior of people in organization that named the organizational citizenship behavior causes the improvement of personnel and organization productivity. Conclusion: The purpose of doing this study is the survey of relationship between the organizational citizenship behavior and productivity of human resources among Shahid Rejaee port personnel of Bandar Abbas.
Assessment of the relationship between the quality of banking services based on SERVQUAL model with customer satisfaction (Case Study: Maskan Bank of Mazandaran Province)
Authors: Amiri Bourkhani Hamed , Yousefzadeh Masoud
Published: March 2022

The aim of this study is to investigate the relationship between Maskan bank service quality and customer satisfaction by using of the SERVQUAL model in the Maskan Bank of Mazandaran province. In this study, statistical population is all the customers, which in the course of two months of January and February 2014, referred to Maskan Bank supervision of Mazandaran, which the number of people is estimated at around 6000 people. Among the statistical population, according to Morgan table were selected 361 people as a sample. Methodology: To select the statistical sample in this study, we used simple random sampling method. The research method in this study is descriptive-survey. To analyze the data, we are using the Kolmogorov-Smirnov, T test, Fisher and Friedman test. Results: The results of analyzing research data showed that there is not a significant difference between expectations and perceived service from the customer perspective of Maskan Bank supervision of Mazandaran province in reliability dimension. There is not a significant difference between expectations and perceived service from the customer perspective of Maskan Bank supervision of Mazandaran province in responsiveness dimension. There is not a significant difference between expectations and perceived service from the customer perspective of Maskan Bank supervision of Mazandaran province in tangible items dimension. Conclusion: There are significant differences between the five elements affecting on the quality of service (tangible items, reliability, responsiveness, assurance and empathy) to influence on the quality of services provided by Maskan Bank supervision of Mazandaran province and assurance dimension, which has more importance and then assurance dimension is the least important.
A Practical Model to improve the understanding of the information contained in the financial statements using the Visual Arts
Authors: Keyvanipur Faezeh , Heirani Forough , Dehghan Dehnavi Hassan
Published: March 2022

Financial reports are the end product of an accounting system that is aiming to provide useful information to users so that they can use this information in making economic decisions to take it. Unfortunately, in order to fulfill this goal in most cases, accountants neglected and presentations of information for the content. The main purpose of this paper is to present a new model for financial reporting that would somewhat increase the capacity to understand the information contained in the financial statements and the report looks to bring a new spirit. Methodology: In this model is used Foundations of Visual Arts, the psychology of colors, aesthetic intelligence, financial analysts and fuzzy logic. In order to express the theoretical foundations and the introduction and explanation of each of the above combination of physical arts in accounting principles using the fuzzy model, was investigated. Results: Finally, is presented a theoretical model which aims to provide performance figures contained in the financial statements based on probabilities, using the principles of visual arts (including color and size) and color psychology. In addition to these financial statements in terms of form presentations to be removed from the case of formal. Conclusion: This method of reporting a new category innovative of accounting and financial reporting system.
The relationship of Audit quality & Agency cost associated with Audit fees
Authors: Khosravi Samaneh , Mehrazeen Alireza
Published: March 2022

Agency problems caused as a result conflict of interest between managers and shareholders. In the meantime, the audit the efficient strategy to limit the powers of the managers in contractual relations is considered. The aim of this paper is the investigation the relationship between agency costs and audit quality associated with audit fees. The study population consisted of 492 years - company during the period 2010 to 2014. Methodology: In this study, the independent variables agency costs (the ratio of sales to total assets), agency cost (the operating expenses ratio on sales) and audit quality (the rank of audit company) and the dependent variable (audit fees) that using multivariate regression techniques with combined data and to Eviews8 software, hypothesis analysis were made. Results: The results revealed there is a significant relationship between agency costs (the ratio of sales to total assets), agency cost (the operating expenses ratio on sales) and audit fees and the lack of a significant relationship between audit quality and auditing fees. Conclusion: The other research results showed that there is significant relationship between company sizes with audit fees.
Impact of business strategies on in selling products increase in private stores in Hamadan Province, Iran
Authors: Yousefi Ashkan , Dadvand Ali
Published: March 2022

In today’s competitive world, companies must have great attention to customers and their needs to gain competitive advantage. Methodology: The method used in this research is survey. In this study, sampling size is based on Morgan table which included 50 managers. In this study, to determine the reliability Cronbach’s alpha coefficient was used for the research tool for data collection which was questionnaire. Results: Descriptive statistics were used to analyze the information including frequency, mean, standard deviation as well as inferential statistics including Pearson correlation test were used to verify hypotheses. Conclusion: The results showed that advertising as well as audio advertising have an impact on increasing sales.
Relation between financial information disclosure and capital structure decisions
Authors: Mortahan Hamid Reza , Talebnia Ghodrat Allah
Published: March 2022

The main aim of the present study is to relation between finansial information disclosure and capital structure decisions in companies listed on Tehran Stock Exchange. Methodology: Statistical population of this study is consisted of companies listed on Tehran Stock Exchange during the time period of 2009 to 2014 and sample volume is equal to 118 companeis by using screening method and after the elimination of outlaying observations. In this study rating of information including rating of regulations compliance, rating of timely financial disclosure, rating of financial forecasts disclosure, rating of annual financial reports disclosure and rating of company website disclosure were taken as independent variables in order to study their effect on capital structure decisions.  Results: This study is an applied study in terms of goal, in terms of nature and content it is a descriptive - correlation study and in terms of research design, it is an ex post facto (semi-empirical) study, which means, it is conducted on the basis of historical and past data analysis (financial statements of companies). In this study, in which panel data with fixed and random effects are used, results obtained from firm data analysis by using multivariate regression at 95% indicated that there is a direct relationship between rating of timely financial disclosures, rating of financial forecasts disclosure and rating of annual financial reports disclosure with capital structure decisions. Conclusion: It was also indicated that there is no significant relationship between rating of regulations compliance and rating of company web site disclosure with capital structure decisions of a company.
The relationship between the use of ICT with organizational health and employee empowerment mediator branches of Melli Bank of Golestan province
Authors: Farkhondeh Aynaz , Samiee Roohallah
Published: March 2022

The aim of this study was to investigate the relationship between information technology and communication with the organizational health role of mediator empowerment Melli Bank branches in Golestan province. Methodology: The research methodology was descriptive, correlational research is survey. The target population included all employees of the Melli Bank of Golestan province is 700 people. The sample proportional to the number of people using Morgan table 248 and stratified random sampling method was selected. The data were collected by library and field methods and tools used standard questionnaires. The reliability of the questionnaire using Cronbach and validity have been confirmed by the content. In order to analyze the data, structural equation modeling using LISREL software is used.  Results: The results show that the organizational health role of mediator between the ICT empowerment branches of Melli Bank of Golestan province there is a significant relationship. Conclusion: It can be concluded that significant coefficients are obtained. In other words, the quality of information and communication technology has a significant and positive relationship with empowerment.
The effect of relational benefits on customer perceived value among customers Sabah Dairy Company in Golestan Province
Authors: Sadeghlo Reza , Sorayai Ali
Published: March 2022

The aim of this study was to evaluate the effect of relational benefits on customer perceived value among customers Sabah Dairy Company in Golestan province. Methodology: The research method is descriptive correlation is considered. The target population included all dairy customers Sabah in Golestan province of 100,000 people. The sample proportional to the number of people using Morgan table is 384. And random sampling method was simple. Library and field research data was gathered using a standardized questionnaire was used tools. The reliability of the questionnaire using Cronbach and validity were confirmed by content. The structural equation modeling to analyze the data using LISREL software was used. Results: The results showed that the relationship between the benefits to the customer's perceived value among customers Sabah Dairy Company in Golestan province, there is a significant relationshipr.  Conclusion: So it can be concluded that the benefits of customer relationship on perceived value and significant positive effect. The first hypothesis is confirmed.
Study the Effect of Operating Cash Flow on the Time Structure of Debts
Authors: Mahmoud Aghdam Parviz , Mohammadzadeh Amir
Published: March 2022

Capital structure is one of the most important topics in any company. Choose an appropriate capital structure is one of the important issues in determining the value of each company and this structure is composition of financing the company. Methodology: In this study, we investigate the effect of operating cash flow on time structure of debts in listed companies in Tehran Stock Exchange within 2006 to 2013. The number of observations in this research are 98 companies.  Research data have been collected using informational banks of Stock Exchange and companies and the hypotheses have been tested using OLS method. Results: Given the results of study, there is a significant relationship between operating cash flow and time maturity of debts. Conclusion: Debts and equity are structural components of capital. Type of debt used in the company will be effective on the company's risk ratio. Some of the companies have used the current debts in financing and financial risk of them will be increased naturally and some are more willing to Non-Current debts.
Effect of physical training on education of students
Authors: Rezaei Reza
Published: March 2022

One of the most important institutions in contemporary society closely associated with physical education and sport and its function is widely used in continuous operation, which is a function of physical education training institutions to strengthen and develop this concept. However, in some communities to keep the community and especially the rule against alien tribes of Physical Education and Sport in order to physically and mentally prepare the people and the soldiers used to fight the enemy. Methodology: Cult of chivalry and generosity, helping mankind and the needy and the deprived and poor defense against a powerful part of sports and physical education at that time was considered and sports athlete must have superior mental powers and moral forces of good sportsmanship along with physical exercise and only to such persons as the hero would never refer to someone who only has superior physical strength and that it was not call hero. Results: The military aspects of combat sports and leisure and happiness and other aspects were not overlooked in these communities. But according to the type of physical education major figures who have shaped the cultural and religious, cultural and educational way. The people, the children of seven and eight years old were assigned to the educational system, and after the reading, writing, speaking, shooting, wrestling or other sports to know that the goal of this type of education, people were preparing for a full life. Conclusion: After the advent of Islam in Iran as well as in educational methods, standards of conduct and ideas of human good and virtue among the most significant figure takes into consideration the impact on itself in this time of mysticism and ethics, culture and roots mixed with faith to give a new look to the sports environment.
The relationship of information asymmetry, Institutional ownership and Stock Liquidity with Income Smoothing in Tehran Stock Exchange
Authors: Banam Mansoreh , Mehrazeen Alireza
Published: March 2022

In this study relationship between information asymmetry, Institutional ownership and Stock Liquidity by Income Smoothing in Tehran Stock Exchange is expressed. Methodology: So of the study by 94 companies listed on Tehran stock exchange, that include 470 company - years، that During is the years 2010 up 2014. Smoothing in this research using discretionary accruals (modified Jones model) are calculated. The difference between bids to buy and sell shares representative information asymmetry. In this study, multiple linear regression model using F and t tests were used to test the hypotheses and for analyzing the data used spss statistics tools. Results: The Research indicated that thare is not significant relationship between independent variables of Stock Liquidity and Institutional ownership and Income Smoothing. also the finding of study manifest a significant and direct relationship between information asymmetry and Income Smoothing. Firm size and financial leverage are control variables. Conclusion: Finally, Research had found not significant relationship between stated variables and Income Smoothing.
The relationship between strategic human resource management by innovation employees, Meli Bank branches in province
Authors: Kohestani Mahmood , Amirkhani Amir Hossein , Samiee Roohallah
Published: March 2022

The purpose of this study was to examine the relationship between strategic human resources management to empower and Performance Banks Golestan province. Methodology: The study used a descriptive, correlational survey. The population of this study included all employees of Banks Golestan province to 600 people. The sample is proportional to the number of people using krejcie and Morgan table 234 and was simple random sampling Library and field study data collected and tools used standard questionnaires. The reliability of the questionnaire using Cronbach and validity have been confirmed by the content. Also, to analyze the data, Pearson correlation coefficient using SPSS software is used. Results: The results show that among all the components of the strategic management of human resource innovation and Performance Banks province there is a significant relationship. Conclusion: The main hypothesis of the relationship between strategic human resource management by empowering employees to examine Dhd.ntayj Golestan National Bank obtained the Pearson correlation test shows that the strategic management of human resources by empowering employees Golestan National Bank Relationship the first significant with 99% confidence. So the main hypothesis is confirmed and confirmed that the promotion of the strategic management of human resources, innovation of employees will also increase.
Designing Cognition Model of Knowledge Effect on Employees’ Creativity (Case Study: Police Engineering Administration)
Authors: Reza Bayrami Yousef , Mirzaei Nobari Sabina
Published: March 2022

Today, knowledge sharing has determinant role in promotion of various industries and organizations as an element of knowledge management. According to daily incremental importance of knowledge as the most critical resource for competitive advantage, organizations try to find effective ways of knowledge sharing among employees. Knowledge sharing is considered as an important and principal part of knowledge management, and creative employees are promoter and dynamic force of organizational activities. Methodology: This research tries to design a model to make relationship between knowledge sharing and employees’ creativity. Therefore, related factors were identified to perceive knowledge sharing and also employees’ creativity, and some data was obtained using questionnaire. In order to study the relationship among variables and their effects on each other, structural equation model (SEM) was used by Lisrel software. Results: Results of this research show the positive and direct effect of knowledge sharing on employees’ creativity. Conclusion: Technological conditions have an important role in knowledge sharing, and managers of IRI police engineering administration must have always mention that more focus on technological conditions increase knowledge sharing in IRI police engineering administration.
Advertisement and Its Effect on attracting Artists to Participate in Theater Festivals
Authors: Haghsetan Leila , Malkami Afsane , Farjoo Leila
Published: March 2022

Executive organizations and committees usually use promotional activities to attract more artists to theater festivals; however, some organizations believe that advertising is just waste of capital. Therefore, the present study aims to investigate the effect of advertising on attracting artists to participate in theater festivals of the country and rank these advertisings. Methodology: In this research, library method is used in theoretical studies, and in field studies, a questionnaire was distributed among 259 active artists in theater field who were randomly selected from among statistical population (796 artists). The research was done in Iran in the time period of January to March 2016. Results: According to the analysis of the collected data using Spearman and Friedman tests, the effect of advertising, a subset of promotion mix tools, on attracting artists to theater festivals was proved. Conclusion: Therefore, it is suggested to pay due attention to advertising and make investments on it in order to attract artists to theater festivals.
Rural Roads - Issues and Development: Overview
Authors: Rajović Goran , Bulatović Jelisavka
Published: March 2022

At the beginning of the 21st century the UN Millennium Development Goals drew the attention of the development community to social development projects, and infrastructure development was only given a new impetus with the World Trade Organization (WTO). Rural transport depends on appropriate infrastructure where consists mainly of rural roads, tracks, trails and footpaths. Methodology: As rural households, spend a large amount of time and effort on transport activities to fulfill their basic needs, they are very often severely hampered by the lack of an adequate rural roads network. World Bank study estimated that 15 % of the agricultural produce is lost between the farm gate and the consumer because of poor roads and inappropriate storage facilities alone, adversely influencing the income of farmers. International Fund for Agricultural Development observed that construction of rural roads almost inevitably leads to increase in agricultural production and productivity by bringing in new land into cultivation, intensifying existing land use to take advantage of expanded market opportunities. Results: Therefore, in this paper points to are some aspects of the character of rural roads for the development of rural economy. Namely, in order to avoid the problems associated with rural road development, it is advisable to prepare a rural road plan by building strong database, which consists of village level information and road inventory details. Conclusion: The Village and Road Information System (V&RIS) developed under GIS environment is very much useful for problem identification, planning, allocation of resources and location of various socio - economic facilities for an integral rural development.
Factors improving financial decisions senior executives of private companies Alborz Province (Department of Industrial Golrang)
Authors: Zare Bonezamini Dariush , Khoshtinat Behnaz
Published: March 2022

The secret to achieving the organization's objectives in complex and difficult environmental conditions, correct and rational decisions. In this regard, the financial information as one of the sources of information to improve decision-making has particular importance is. Methodology: The study on the factors influencing senior managers improve financial decision making private companies Alborz Province (Department of Industrial safflower) has been paid. The aim of this study was to investigate the factors improving financial management decisions. Causal research method - comparative. 35 complete questionnaires gathered from managers, vice presidents, Amvrhay staff, and private companies Alborz Province (Department of Industrial safflower), the basis has been analyzed. Results: Results of the study showed that compared to, usefulness, quality and understandability of financial information, improving decision-making by senior managers have a positive impact. Four said there was no evidence to reject the hypothesis. Conclusion: For decision making, gain correct information about the problem and its dimensions and also correct interpretation of information is needed All the most important factor in terms of organizational life and organizational whatever information is richer, more accurate decisions and adopt better The information available for decision-making are not correct, a decision is adopted It probably will not be the right decision according to which actions are grown, probably will not be effective and timely measures But if the information is accurate, timely and timely management are available, Realistic organizational planning and decision making with strategic planning or better, Improvements in management decisions and organizational development and also prevents the fall.
Prioritize the effective factors in maintenance staff knowledge of Universities
Authors: Hosseini Tabaghdehi Leila
Published: March 2022

The main objective of this research is to prioritize in maintenance of knowledge- based staff of Islamic Azad University of Mazandaran province.Methodology:This study was descriptive that is done with survey method. The study population consisted of 1700 people that Among these people, 300 people stratified cluster random sampling were selected based on community. To ensure the validity and reliability of the data collected by the opinions of experts and Cronbach's alpha management (92/0) is used. The data according to the research objectives and were analyzed with SPSS software.Results:The results showed that compliance with an average score of 099/4 most important factors related to the reward system of science-based factors contributing to the maintenance staff was. Conclusion:Factors related to job design, with an average score 077/4, in partnership with the average score of 054/4, 044/4 feel significant difference between mean scores, competition system and the independence and freedom of action with an average score of 019/4 and motivational factors Average rating ranks next in importance were 902/3.