bluuebunny/crossref_metadata_2025 huggingface dataset:
Competition in Industries, Corporate Governance; and Financial Reporting Quality
Authors: Zahedi Javad , Ramezani Ali
Published: March 2022

The present study aimed to investigate the impact of product market competition; corporate governance accounting restatements of the firms listed on TSE. This study applies accounting restatement criterion for identification of low quality of reported accounting information in past financial statements of the firms listed on TSE. For this purpose, according to literature and institutional environment we select a set of most important corporate governance mechanisms include ownership concentration, board of directors independence and audit firm size associated with some control variable include corporation size and liquidity ratio that can be related to FRQ, and then considered to relation with earnings restatements.  This study applies the financial statements information of firms listed on TSE during 2007 to 2013. The results of logistic regression analysis based on 846 year-firm observations indicate that according to past research corporate governance have a positive effect and competition has a negative effect on financial reporting quality (FRQ), however their interaction effect indicate that accounting information quality is increased. Therefore, evidence of this paper supports this opinion that competition and corporate governance mechanisms are complementary.
The impact of training programs on the students’ life skills in elementary schools of Raz and Jargalan City
Authors: Moradi Majid , Soleimanpoor omran Mahbubeh , Esmaeili shad Behrang
Published: March 2022

This study aims to study the impact of training programs on students’ life skills in elementary schools of Raz and Jargaral City. Methodology: It is a descriptive study and its methodology is pre-test and post-test quasi-experiment. Its population includes 7000 persons who are all elementary school students of Raz and Jargalan City. Results: Its sample was 365 person which was estimated by random stratified sampling. Saatchi’s Life Skill Inventory was used for the variable of life skills that its reliability was estimated as equal as 0.84 by Cronbach’s alpha. The T-test was used to evaluate the components of life skills among the students. Conclusion: The results showed that the training programs have impact on decision-making, empathy, problem solving and self-esteem skills of the students in elementary schools of Raz and Jargalan City.
Studying the effect of human force efficiency on stock return in firms enlisted in Tehran Stock Exchange
Authors: Musavi Masumeh , Jafari Ali
Published: March 2022

Since the goal of most organizations is to create value for the stockholders and this is realized in firms enlisted in Stock Exchanges in the form of stock return, it seems absolutely necessary to absorb the attention of managers to the issue of human force efficiency to recognize the effect of human force efficiency in achieving this goal and in recognizing the probable obstacles. The goal of the present research is to assess the effect of human force efficiency on stock return in firms enlisted in Tehran Stock Exchange.  Methodology: To do so, 83 firms enlisted in Stock Exchange during the time period between 2004 and 2013 from among 15 different industries were selected to test the hypotheses. To analyze the variables we have used a multiple regression method of cross sectional and time series data to determine the relationship between independent and dependent variables. Results: Results of the estimation of pooled data regression showed that pooling data method has been an appropriate method to estimate the model. Results of regression and correlation analysis showed that there has not been a meaningful relationship between human force efficiency and firms' stock return in Tehran Stock Exchange. Also there has not been a difference between users' firms and capital firms regarding this issue. Conclusion: Then, the effect of industry type on this relationship was tested and it was concluded that in 6 industries this relationship was negative and in 4 there has been a positive relationship while in 5 industries there was not any relationship observed.
Comprehensive objective evaluation of IT process management based on COBIT and Balanced Scorecard
Authors: Tajalli Siamak , Motadel Mohammad Reza , Toloei Eshlaghy Abbas
Published: March 2022

Given the role of IT processes to enable business processes and achieve organizational objectives and in order to achieve optimal results from information technology investments and avoid waste of resources and the elimination of added activities and processes in the field of information technologies that have not added value in achieving the goals of information technology, the need to determine and prioritize comprehensive goal management processes and information technology is evident. Methodology: In this regard, according to the alignment of goals with the objectives of comprehensive business processes and information technology, as well as balance the goals of information technology in all aspects of the organization will be of great importance. For this purpose in this article the COBIT and the Balanced Scorecard were used to set goals and to prioritize the importance of goals, of the survey was carried out among experts and consultants certified by Iranian ICT guild organization and Friedman test was used. Results: Finally, comprehensive objectives of IT processes management were ranked within four perspectives “corporate”, “customer”,” internal”, “learning and growth , and were used in a case study of a Internet service provider company as a part of the evaluation model. Conclusion: According to the results of this research, can be prioritize objectives in each fundamental perspective of information technology processes management and allocated the most attention and resources to it.
Investigating the effect of management incumbency duration on the operational cycle term in companies accepted in Tehran’s stock exchange
Authors: Rustavi Wahhabi , Shabanzadeh Mehdi , Jahani Ameneh
Published: March 2022

The main aim of this paper is to investigate the effect of management incumbency duration on the operational cycle term in companies accepted in Tehran’s stock exchange. In other words, it has been tried in this paper to answer the question of whether or not the duration of management incumbency had a significant effect on the operational life cycle term. Methodology: To do the research, we have provided four hypotheses, one main hypothesis and three sub hypotheses, and have investigated a sample composed of 137 companies which have been accepted in Tehran’s stock exchange within a five-years-duration from 2009 to 2013. In this research, the data needed for measuring variables have been extracted from the reports given by the board of the directors and the financial statements and the statistical methods were done through Eviews software. Results: The findings of the research showed that the effect of management incumbency duration on the operation life cycle term was meaningful. Conclusion: The effect of management incumbency duration on the term of the collection of debts was significant. In spite of this, the effect of management incumbency duration on the term of the goods circulation is negative and insignificant. The same relationship, that is, the effect of management incumbency, was also significant.
Investigate the Relationship between Participative Management and Professional Ethics in Social Security Organization in Yasouj
Authors: Yazdanpanah Roham , Ghlizadeh Mohammadreza , Rashidi Vafadar
Published: March 2022

The aim of this study is to evaluate the impact of participative management on professional ethics of employees in Social Security Organization in Yasouj. Methodology: According to the purpose of study, the present research is applied research. Also according to way of data collection (research project), the present study are descriptive research. The population of the study consisted of all employees of in Social Security Organization in Yasouj which 86 persons were selected as the subjects of the study. 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 participative management and professional ethics in Social Security Organization in Yasouj; Conclusion: also, there is a significant relationship between participative management and responsibility of employees, honesty of employees, justice of employees, loyalty of employees, empathy of employees, superiority of employees, respect for others and expect to social values in Social Security Organization in Yasouj.
A Study of affecting contexts on operational budgeting establishment in the local register offices of Iran
Authors: Yazdanpanah Roham , Zaidani Malek , Zaidani Ramazan , Jaknejad Ghasem
Published: March 2022

The aim of this study is investigating the context affecting on the establishment of the operational budgeting system in Civil Registry Organization. Methodology: Present research in terms of purpose is functional and the method of study is a descriptive survey. The statistical population in this research include all financial accounting and budget and financial experts in Civil Registry Organization. According to statistics received, financial accounting and budget and financial experts are 120 people that 113 questionnaires analyzed. For analyzing data is used descriptive and inferential statistics by using the SPSS software. Validity of questionnaire measured through the content validity. Reliability of questionnaire measured on previous research. Results: Research findings are as follows: Environmental factors affect the establishment of the operational Budgeting in Civil Registry Organization; Conclusion: Organizational factors affect the establishment of the operational Budgeting in Civil Registry Organization and human factors affect the establishment of the operational Budgeting in Civil Registry Organization.
An Empirical Study: Survey of Relationship between Marketing Mix and Customers’ Loyalty (Case Study: SMEs in Ghazvin city)
Authors: Khosravani Farahani Hadi , Mahmodi Lafva Masaoud
Published: March 2022

This research has done to investigate the Relationship between Marketing Mix and customers’ loyalty in SMEs in Ghazvin city in year of 2015. Methodology: Statistical population in this study is customers of SMEs in Ghazvin city that number of statistical population is 384 people. Due to the nature of the population studied, available sampling method was used and sample and sampling methods census is used, in other words sample is population. This research in term of purpose this research is applied research and the method is descriptive, this is a description because offers a picture of the current situation and survey because the relevant data gathered through the sampling in a survey done and in terms of the relationship between variables are correlational. The study of the way the questionnaire was used for data collection. Data entered SPSS20 software for data analysis, statistical tests (Pearson correlation, multiple regression, T and F test) were used. Results: The findings of main hypothesis in this research shows that there is a significant correlation between marketing mix and customers’ loyalty. The results of path analysis by LISREL software showed that marketing mix and corporate loyalty with (factor loading 0.76 and a significant number 6.54) was confirmed. Conclusion: In current research all of relationships according to results of testing the Pearson’s Correlation coefficient was confirmed. It was seen the marketing mix with (effect Coefficient 0.76 and a significant number 6.54) had a significant impact on the customers’ loyalty.
An Empirical Study: Investigating the Relationship between Threats and Risk of Competitors on Business Effectiveness in Distributor Companies of Detergent Material
Authors: Fathi Aghdam Peyman , Mahmodi Lafvat Masaoud
Published: March 2022

In this study has done to investigate the Relationship between Threats and Risk of Competitors on business effectiveness in Distributor Companies of Detergent Material in Karaj City. With attention to this purpose was investigated top and middle managers of Distributor Companies of Detergent Material in Karaj City as the statistical population was selected. Methodology: This study based on research methodology is descriptive-correlational method. For collecting the research data has been used by questionnaire that it is include of 27 questions.12 questions are related to Threats and Risk of Competitors and 15 questions are related to business effectiveness. For analyzing the data has been used by Descriptive statistical method, inferential statistical method and SPSS software. For classification and interpretation of data by Tables and Figure of frequency distribution and for testing the Hypotheses by inferential statistical methods such as Spearman’s correlation has been used. Results: The results of testing show that there is significant and positive Relationship between Threats and Risk of Competitors on business effectiveness. Conclusion: Finally, the results of this study indicate that the use of Threats and Risk of Competitors and strategic planning process, companies can operate more successful in a highly competitive environment of other organizations.
There are a significant relationship between self-efficacy and self-esteem with Accountants creativity
Authors: Shishe Bor Arezo , Heirani Forough , Shah Moradi Nasim
Published: March 2022

Today, organizations constitute the main elements of the current society. In this organization there are two important and essential factors: the first factor, the management, the most important factor in the growth, survival, growth and organization death the other employees is the key operator of any organization. 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. Methodology: 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. 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. Self-esteem 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. This study aimed to investigate the relationship between personality traits (self-esteem, self-control and self-efficacy) in Yazd province executive creative accountant’s.
The Relationship of Organizational Commitment by Perceived Organizational Justice and Perceived Organizational Health on Organizational Citizenship Behavior of Employees in Melli Bank and Saderat Bank of Iran, Shushtar Branches
Authors: Seilan Akram , Gheitani Alborz
Published: March 2022

The focus on organizational health means “to focus on the future success of the organization”. Therefore, the main purpose of the present research is to study the effect of organizational health and organizational justice on organizational citizenship behavior with the mediating role of organizational commitment in two private and public sectors. Methodology: The statistics population of the study includes the employees of Melli Bank and Saderat Bank of Iran (Shushtar Branches) and the study sample includes 63 individuals from the private sector and 50 individuals from the public sector that have been selected through random stratified sampling method via Morgan and Jersey’s table. The data has been gathered through field method and questionnaire. The structural equation modeling method and partial least square method via PLS statistic software has been utilized for analyzing the gathered data. Results: The results of fitness indexes of conceptual model show that the research model is fitted properly. Conclusion: The analyzes have shown that the organizational commitment variable has the mediating role in the relationship between organizational health and organizational justice with organizational citizenship behavior in both statistics population; the organizational justice act as the mediating role only in the Saderat Bank branches(private sector) in the relationship of organizational health and organizational citizenship behavior.
Investigating the Relationship between Brand`s Special Value and Mobile Services Characteristics, (Case Study: Mobile Phone in Bukan City)
Authors: Ahmadi Kadkhoda Faraydun , Shafei Reza
Published: March 2022

This current research has done to investigate the Relationship between Brand`s Special Value and Mobile Services Characteristics, users of Mobile Services in Bukan City. Methodology: Statistical population in this research is included users of Mobile Services in Bukan City that 384 people were selected as sample size by using Cochran Formula and by using the method of simple random sampling was used. For data gathering by using the questionnaire was used. The questionnaires used in this research were standard and mobile services characteristics and brand`s special value questionnaires were designed. Results: Data with statistical programs in two levels of descriptive and inferential statistics were analyzed by using structural equation modeling. Questionnaires` stability was accounted by Cronbach alpha coefficient and a mobile services characteristics and brand`s special value questionnaires are 0.847 and 0.813 respectively. Conclusion: All hypotheses in the level of 0.95 confidences were confirmed and the results showed that Mobile Services Characteristics on Brand`s Special Value has been effected. Gained delight on Brand`s Special Value is in first rank and usability is in the second rank has been located.
Check assumptions and requirements for the implementation of Information Security Management System hospital in Tabriz
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. Because information security, is considered most hospitals cooperate and only 8 hospitals of Tabriz, as the population of the study. 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. To analyze the data descriptive and inferential statistical methods were used that implementation of information security management system was confirmed. As well as to identify factors affecting the implementation of information security management system and factor analysis, structural equation model was used PLS smart software that based on its findings indirectly relates to impact the four dimensions of implementation effectiveness of the system. The study findings were presented. 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 Brpyadh at 99 per cent is forecast in Tabriz hospitals are effective information security management system. Conclusion: According to prioritize the factors affecting Brpyadh information security management system, operating (after) the most monitors and agents (after) the supply and implementation of information security management system Brpyadh least affected are in Tabriz hospitals.
The relation between main changes of the percentage of ownership of institutional shareholders and fluctuations of firm managers' rewards
Authors: Mehri Marjan , Talebnia Ghodratollah , Jafari Mahbobe
Published: March 2022

The major goal of the present research is to investigate about the main changes in ownership percentage of institutional shareholders on the risk of firms' rewards in firms enlisted in Tehran Stock Exchange. Methodology: The statistical population for the present study is composed of firms enlisted in Tehran Stock Exchange during the years between 2008 and 2014 and the sample volume has been 118 firms regarding the screening method utilized. In this research the changes in the percentage of ownership of institutional shareholders and main changes in the percentage of ownership of institutional shareholders were considered as the independent variables to study their effects on firm managers' rewards. On the other hand, the present study is post-incidental (quasi-experimental) type. Results: This means that it was carried out based on analyzing previous and historical data (firms' financial statements). Also this research is based on panel data analysis. Conclusion: In this research using panel data with random effects, the results of analyzing the data in firms by using multiple variable regression in assurance level of %95, it has been shown that the percentage of institutional shareholders' ownership and major changes in the percentage of institutional shareholders' ownership have had a reverse and direct effect on managers' reward risk, respectively.
The effect of main changes of the percentage of ownership of institutional shareholders on the fluctuations of firm managers' rewards
Authors: Mehri Marjan , Talebnia Ghodratollah , Jafari Mahbobe
Published: March 2022

The major goal of the present research is to investigate about the main changes in ownership percentage of institutional shareholders on the risk of firms' rewards in firms enlisted in Tehran Stock Exchange. Methodology: The statistical population for the present study is composed of firms enlisted in Tehran Stock Exchange during the years between 2008 and 2014 and the sample volume has been 118 firms regarding the screening method utilized. Results: In this research the changes in the percentage of ownership of institutional shareholders and main changes in the percentage of ownership of institutional shareholders were considered as the independent variables to study their effects on firm managers' rewards. On the other hand, the present study is post-incidental (quasi-experimental) type. This means that it was carried out based on analyzing previous and historical data (firms' financial statements). Also this research is based on panel data analysis. Conclusion: In this research using panel data with random effects, the results of analyzing the data in firms by using multiple variable regression in assurance level of %95, it has been shown that the percentage of institutional shareholders' ownership and major changes in the percentage of institutional shareholders' ownership have had a reverse and direct effect on managers' reward risk, respectively.
Investigate the relationship between Maskan bank service quality and customer satisfaction by using of the SERVQUAL model in the 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. To select the statistical sample in this study, we used simple random sampling method. Methodology: 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 empathy 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 assurance 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.
Programming And model sensing applications using visual arts to improve the understanding of the information contained in financial reports
Authors: Keyvanipur Faezeh , Heirani Forough , Dehghan Dehnavi Hassan
Published: March 2022

Although the content superiority to figure is one of the major issues among accountants and fiscal data providers, effects of figures on transferring data and increasing its perception must not escaped the notice. A major purpose of this research is deliberation of using and not using visual arts in increasing the ability of perception of data inserted in fiscal reports. Methodology: To this aim, at first using the systematic elimination method, 32 out 37 companies in pharmacy industry chosen as the primary sample of research during the fiscal year of 2013. After the industry sampling the company's financial reporting Tehran drug to randomly to be select color and size. The original research (researcher) using Excel software programming and graphics were prepared financial statements, the outcome of this process through the application of innovative collected. Then design a questionnaire survey among 24 experts, was tested programming model. Results & Conclusion: The results of the experts using SPSS software and statistical methods were approved in a society.
Is There a Relationship between Financial literacy and Investment Decisions in the Kingdom of Bahrain?
Authors: Mohamed Abdeldayem Marwan
Published: March 2022

Financial literacy has ever increasing importance in our day. Whether people are financially knowledgeable, helps greatly in making rational investment decisions. Numerous studies have been undertaken to explore, investigate and measure financial literacy in several developed countries. However, very few of them have been conducted in the Arab World and Gulf Countries.  Therefore, the purpose of this study is to measure the level of financial literacy of the Bahraini individual investors. In addition to, examine the relationship between financial literacy and investment decisions in the Kingdom of Bahrain. Methodology: The study draws on 228 questionnaire surveys of investors in Bahrain. In order to measure the level of financial literacy of the Bahraini investors, the approach of Lusardi and Mitchell (2006) was utilized in this research effort. The data were analyzed using Pearson Correlation, t-teat and Chi-square test. Results: The results reveal that the financial literacy level of the Bahraini investors is found to be low (38.6%) and far from the needed level. When we analyzed the level of financial literacy based on the demographic variables, we found that women are generally less financially literate than are men; respondents of age 41-50 are more knowledgeable than all other age groups, and financial literacy is highly correlated with education. Moreover, participants in high financial literacy group (HFLG) have higher awareness level for all financial products except for certificate of deposit and post office savings. Conclusion: Further, participants in low financial literacy group (LFLG) mainly prefer to invest in traditional and safe financial products and do not invest much in complex financial products which are comparatively riskier and can give higher return.
Evaluating the Possibility of Establishing Knowledge Management in State Welfare Organization of Iran
Authors: Boroomand Zahra , Momeni Mandan , Torkashvand Mohammad Hassan
Published: March 2022

Today, knowledge is seen as the only assuring source of a competitive constant merit for organizations. Organizations have realized that their knowledge of methods for accomplishing tasks and of providing services is an important asset to be managed like their other valuable assets. Before exercising knowledge management, vast studies on the field seem necessary. In doing so, this research has been done with the purpose of evaluating the possibility of establishing the knowledge management in State Welfare Organization of Iran (SWOI). Methodology: For this study, descriptive research method was used for gathering data. In doing so, 208 managers and experts from SWOI were selected using stratified random sampling method; and, they answered 80 question questionnaires. Its Content Validity has been approved by the experts. Results: The Reliability (Cronbach's Coefficient Alpha) of all the factors was more than 0.7 which is in an acceptable limit. After performing Shapiro and Wilk test and after being sure that data are normally distributed, results from data analysis using One Sample t Test showed that from 7 factors of Bukowitz and Williams knowledge management model, conditions of 6 factors (finding, use, learning, evaluation, development /maintenance, and the removal of the knowledge) of the research hypotheses are not acceptable and only knowledge sharing and exchanging calculated average, 3.18, is above the average line. Moreover, there is no significant difference, (p>0.05), observed among subjectsʼ averages based on cognitive factors of sex, position, etc. But there is a significant difference, (P<0.05), in education level variable in indices of knowledge finding, knowledge learning, and removal of knowledge. Effect size index, too, shows that the biggest difference is related to subscale of removal of knowledge. Conclusion: Finally, we can evaluate conditions of processes necessary for establishing knowledge management in Iran as not acceptable which makes it as a necessity for those in charge to pay attention to it. At the end of the research, applied suggestions are provided too.
An inspection of the relationship between economic growth, employment and export in agricultural sector in Iran (with emphasis on commercial and currency policies)
Authors: Abbasi Nasseragha
Published: March 2022

The economic growth of agriculture sector and the improvement of its export as fundamental objectives in the country economical plans on one hand and unemployment and expectations of generating employment by economic sectors including agriculture on the other hand have caused simultaneous attention to the three sensitive and important variables of above mentioned in regulating the agricultural policies and the way these variables are related is also of importance. Methodology: For the very same purpose, in this study by using the statistics related to agricultural sector from 1971 to 2004 and by drawing on methods of econometrics, we have inspected the effective factors on economic growth in agricultural sector, its employment and export and the prevailing link between them. The resulting indicates the effect of employment, capitals and productivity of producing factors on economic growth of agriculture, the effect of agriculture capitals and export on employment and finally the effect of agriculture growth, relative indicator of agricultural export price and supportive and exchange policies on agricultural export. Results: According to the results, the necessity of investment increase, depreciation decrease and the productivity improvement of producing factors for the realization of higher economic growth, concentration on investment development through raise in capital stock and regulating strategies related to export development in order to develop employment generation in agriculture. Conclusion: Following policies of producing competitive products in agricultural sector, reform of exchange rate and keeping and expanding supportive policies (giving out export prizes) in order to expand agricultural export must be taken into account by governors and politicians.
The effect of psychological capital of accounting students on their job performance
Authors: Fathi Najaf , Heirani Forough , Shahmoradi Nasim
Published: March 2022

Larger organizational developments originate from unlimited intellectual abilities. An applied, cross-sectional, descriptive, and correlational study was conducted, and qualitative data were gathered. The study population included MA accounting students in Yazd and Kermanshah provinces (2015), who were also busy in the accounting profession. Methodology: Due to the high population size, the study sample was determined using Cochran formula and simple random sampling method. Accordingly, 284 individuals were selected. Field data collection, library, and questionnaires were used for data collection. A standard questionnaire, reliability of which was confirmed by Cronbach's alpha (0.882), was used. Of questionnaires distributed, 273 questionnaires were usable in the statistical analysis. SPSS 16 software and structural equation modeling software, Smart PLS 2, were used for data analysis. Results: The results indicated a significant influence of accounting students’ psychological capital on their quality of work life and job performance. Conclusion: The results showed that the three components of psychological capital (hope, efficacy, and resistance) had a significant impact on job performance of accounting students, but optimism component had no significant effect on accounting students’ job performance.
Study of Abnormal Behaviors in Teenagers and Young People
Authors: Einollahi Mahnaz
Published: March 2022

Distinguishing normal and abnormal behaviors in abnormal psychology. Methodology: This issue is very important for coaches, parents and officials also recognize normal and abnormal behavior in teenagers and young. Behavioral disorder rather than an absolute concept is a relative issue and is related to different cultures and communities. Results: Most people who have abnormal behavior, in many areas of behavior are normal. In fact, it can be said that behavioral abnormalities are behavioral patterns range in which the disease state are just some of them. Conclusion: Finally, normality and abnormality are not concepts of white and black, but any normal person can be somewhat aberrant or abnormal individual can be normal.
The Relationship Between Conservatism and Firm Growth with an Emphasis on the Debt Maturity in Tehran Stock Exchange
Authors: Shariat Neda , Nonahal Nahr Aliakbar
Published: March 2022

Conservatism is one of significant features of financial reporting. The supply of that conservative data increases trust of users of financial statements. Methodology: Increased convenience and reliability of the data affect financing in a company. In time and low rate financing results in optimal and appropriate growth of the company.  The aim of this study was to investigate the relationship between conservatism and firm growth with an emphasis on the maturity of the debt in Tehran Stock Exchange. In order measure the growth we have used total asset proxy. Conservatism has also been measured based on Givoly and Hayn (2002) model. Results: The results of testing research hypotheses on 143 companies enlisted in Tehran Stock Exchange during the time period between 2005 and 2014 showed that conditional conservative calculated based on Givoly and Hayn did not have a positive relationship with the company's growth. Additionally, short term debt maturity, affected the relationship between conservatism and firm growth and long term debt maturity did not have any effects on this relationship. Conclusion: Finally, Findings showed that there has not been a positive relationship between conservatism and firm growth and long-term debt maturity does not affect this relationship either except short-term debt maturity and when it is assessed by using assets' growth criterion.
Study the Archeology and Chronology of Castles of Moghan Plain Based on Archeological Data
Authors: Pashazadeh Pasha , Gahremanzadeh Javid
Published: March 2022

Our information about west-north of Iran in Sassanid era is less than other regions in Iran and the studies on it are in the same manner. Methodology: Undoubtedly, Moghan plain in Sassanid era has high political, commercial, cultural, and environmental potentials. The existence of high and low mountains and foothills with small and big rivers such as Aras, Baleha river, Barzand, etc. are evident of this region environmental potentials which humans have used them historically for establishment. Results: On of Iranian arts in this region are castles which were made for military, security, and surveilling functions in this region. Since these buildings haven’t been yet studied and a few studies on it are defected, the subject on identification and datelining of these arts was selected as the title of this thesis. Conclusion: Generally The used materials in Azarbaijan castles are rubbles, carved stone, mortar sand, sometimes adobe, and mud walls according to be mountainous that shows the initial period of building castle.
Studying the effect of cash flows’ management on firm performance in companies enlisted in Tehran Stock Exchange
Authors: Lavasani Hamed , Jabbari Hossein , Rahmani Halimeh
Published: March 2022

There is a common theory regarding cash flows management that deals with changing materials into cash resulted from goods and services sales. This is a reflection of firm’s ability to produce and is one of the fundamental concepts within financial literature. Methodology: Therefore, the present study has dealt with investigating about the effect of cash flows’ management on firm performance in companies enlisted in Tehran Stock Exchange. In this project 138 firms enlisted in Tehran Stock Exchange were studied during the time period between 2008 and 2012. To test the hypotheses we have used a pooled multiple linear regression model. Results: Research findings showed that on the whole cash flows’ management affects performance assessment criteria such as return on equity, return on assets, and Q Tobin ratio positively and meaningfully. Conclusion: Regarding the results of the present study it can be suggested to investors to consider the effects of cash flows’ management on firms’ performance when they are making decisions for investment. Since the goal of managers is to supply the trust of owners in a firm, they should consider that increasing cash flows’ management leads to increasing performance and this would be beneficial for an economic unit.
The relationship between audit tenure and audit opinion in Tehran Stock Exchange
Authors: Gerami Yaser , Kordlouie Hamidreza
Published: March 2022

The major goal of the present research is to study the relationship between audit tenure and audit opinion in firms enlisted in Tehran Stock Exchange. Methodology: The statistical population for the present study includes all firms in Tehran Stock Exchange enlisted during the years between 2008 and 2014 and the sample comprised of 111 firms after using screening method and the deletion of incomplete observations. In this research audit tenure has been considered as independent variable to investigate about its effect on audit report types including accepted reports, conditioned reports, lack of opinion reports, and rejected reports. This research is applied regarding the goal and is descriptive-correlation type regarding the nature and content and also it is post incidental (quasi-experimental). It means that it has been done based on analyzing past and historical data (firms' financial statements). In this study panel data with fixed effects have been utilized. Results: The results of analyzing firms' data by using multiple variable regression in an assurance level of %95 show that there has been a direct relationship between audit tenure and accepted reports and there has been a reverse relationship between audit tenure and conditioned reports and lack of opinion reports. Conclusion: Also these results showed that there has not been a meaningful relationship between audit tenure and rejected reports.
The effect of audit tenure and size on conservatism in Tehran Stock Exchange
Authors: Gerami Yaser , Kordlouie Hamidreza
Published: March 2022

Conservatism is one of the qualitative characteristics of financial reporting. Also regarding the fact that management uses a less conservative approach strategically, we will study the effect of the size and the experience period of an auditing firm on the conditional and unconditional conservatism in firms accepted in Tehran Stock Exchange. Methodology: To calculate the conditional and unconditional conservatism we have used models posed by Ball, Shivakumar, Guili, and Hyne. In this research 90 firms accepted in Tehran Stock Exchange were investigated during the time period between the years 2007 and 2011. To test the hypotheses we have used the linear regression model.  Results: The findings of the research show that the size of an auditing firm does not have a meaningful effect on conditional and unconditional conservatism, but the experience of an auditing firm affects conditional and unconditional conservatism meaningfully and positively. Conclusion: This showed that the more experienced auditor in an employer company will deserve a more conservativeness compared to those companies in which the incumbency period has been less than 4 years (less experienced).
Compare the Three and Four and Five Factor Models of Pricing of Fama and French Capital Assets to Predict Stock Returns of Companies Listed in Tehran Stock Exchange
Authors: Afzali Mohammad Ali , Vaezi Monfared Mostafa
Published: March 2022

One of the basic criteria for decisions on the exchange is stock returns. Stock returns, alone, are having informational content and more actual and potential investors use it in financial analysis and forecasts. Many studies have been done on the relationship between risk and return. Fama and French purpose of the experiment was to know the relative importance of future stock returns, which at present, is different than the market value to their book value. Methodology: Fama and French, to predict stock returns were to work as a model became known three-factor model. In this model, the stock return was affected by three factors: beta, firm size and the ratio of book value to market value. In recent years, were presented and were studied three and four-factor model of Fama and French for evaluation pricing of capital assets and most recently, Fama and French also have provided their five-factor new model. The aim of this study was to compare the results of forecast three factor model and four-factor model and the five-factor model of Fama and French in Tehran Stock Exchange. Results: The results show that the five-factor model of Fama and French is a significant in Tehran Stock Exchange and in comparison the explanatory power of three and four and five factors models, the five-factor model was better than the three factor model and four factor model was better than the five factor model. Conclusion: So, using four factor models in financial analysis in Tehran stock exchange will result in the highest performance.
Effect of the Quality of Accruals on the Investment Efficiency of the listed Companies in Tehran Stock Exchange
Authors: Yazdani Chamzini Arezoo , Motalebian Chaleshtori Mojtaba , Bakhshinejad Mahmoud
Published: March 2022

In general, in line with the strategic planning for their companies, managers should finance and run projects with positive net present value; however, information asymmetry along with market fluctuations due to the existence of confidential information between the owners and managers of the companies as well as the representation problems arising from the separation of ownership and management may cause the diversion of corporate investment to accept projects with positive net present value or reject projects with negative net present value. The problems are the result of managers' overinvestment or underinvestment because of personal gain. Therefore, accruals quality can be proposed to reduce the problems caused by information asymmetry and representation costs. Methodology: In this regard, in this study, multivariate regression analysis in the form of panel data was used to examine the effect of accruals quality on the investment efficiency of the listed companies in Tehran Stock Exchange during 2010-2014. Results: The results of the assumptions suggest that there is a significant inverse relationship between accruals quality and over/under-investment for the companies listed in Tehran Stock Exchange. Conclusion: Finally, The results of this study show that it is not only those companies with a higher level of accruals quality enjoying more efficient investments; however, higher quality of accruals also leads to more efficient investment.