Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Scientific Information Database (SID) - Trusted Source for Research and Academic Resources
Scientific Information Database (SID) - Trusted Source for Research and Academic Resources
Scientific Information Database (SID) - Trusted Source for Research and Academic Resources
Scientific Information Database (SID) - Trusted Source for Research and Academic Resources
Scientific Information Database (SID) - Trusted Source for Research and Academic Resources
Scientific Information Database (SID) - Trusted Source for Research and Academic Resources
Scientific Information Database (SID) - Trusted Source for Research and Academic Resources
Scientific Information Database (SID) - Trusted Source for Research and Academic Resources
Title: 
Author(s): 

Issue Info: 
  • Year: 

    0
  • Volume: 

    3
  • Issue: 

    4
  • Pages: 

    -
Measures: 
  • Citations: 

    0
  • Views: 

    1166
  • Downloads: 

    0
Keywords: 
Abstract: 

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

View 1166

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Title: 
Author(s): 

Issue Info: 
  • Year: 

    0
  • Volume: 

    3
  • Issue: 

    4
  • Pages: 

    -
Measures: 
  • Citations: 

    0
  • Views: 

    2036
  • Downloads: 

    0
Keywords: 
Abstract: 

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

View 2036

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Issue Info: 
  • Year: 

    2013
  • Volume: 

    3
  • Issue: 

    4
  • Pages: 

    1-12
Measures: 
  • Citations: 

    0
  • Views: 

    1313
  • Downloads: 

    0
Abstract: 

The objective of this research is to study the marketing margin of grapes, unripe grapes and raisins in Abhar Township. For this reason, we used a questionnaire as a data gathering tool and we gathered required data with random sampling method in three levels such as producer, wholesaler and retailer from a population including 300 producers, 18 wholesalers and 40 retailers in Abhar Township in year 1389 of Iranian calendar (in year 2010 Gregorian calendar). The results show that the average of total marketing costs for grapes, unripe grapes and raisins are 3500, 2000 and 1000 Rials respectively and retailer margins are 2000, 2000 and 1000 Rials respectively. Producers` share of final price for grapes, unripe grapes and raisins are 38.9%, 63.6% and 85.8% respectively. Efficiency study results of markets of grapes, unripe grapes and raisins reveal that their efficiencies are 165.7%, 93.2% and 22.4% respectively. It is therefore essential to apply proper mechanisms to direct marketing margins of these products especially grape toward producers.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Issue Info: 
  • Year: 

    2013
  • Volume: 

    3
  • Issue: 

    4
  • Pages: 

    13-30
Measures: 
  • Citations: 

    0
  • Views: 

    1182
  • Downloads: 

    0
Abstract: 

In this paper the organizational development has investigated in Tabriz IDEM firm by fuzzy logic. The survey’s population include 1010 people that 110 people selected by Bartlett and Kotrlik sampling table. A researcher made questionnaire has used for data gathering after its validity and reliability was accepted. Values, obtained from a triangular fuzzy graph, are converted to fuzzy numbers. Then by using of fuzzy values, the average fuzzy number for any of development indices and organizational development scores will be estimated. Then, the average value of indices and organizational development will be defuzzified by method of value maximizer to recognize a membership degree for any of indices and organization development. At last, by fuzzy hypothesize test; the average number of organizational development, obtained from the specimens has extended to statistical population.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Author(s): 

GORD AZIZ | AKBARI ELHAM

Issue Info: 
  • Year: 

    2013
  • Volume: 

    3
  • Issue: 

    4
  • Pages: 

    31-46
Measures: 
  • Citations: 

    0
  • Views: 

    2055
  • Downloads: 

    0
Abstract: 

Debt Collection is the most common term used to Banks performance. In this study the Evaluating of relation of banking credit interest rate on Bank Mellat Out standing debts from 1382 to 1388 is tested. The variables are Expired debts Out Standing debts, Doubtful debts, Bad debts. These elements affect the Debt collection. The analysis of results done with Regression Model (RM). The results show that between Doubtful debts and interest Rate is correlation.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Author(s): 

NIKOOMARAM HASHEM | RAHNAMAYE ROODPOSHTI FEREYDOON | FARZIPOOR SAEN REZA | HEMMATI BAHRAM

Issue Info: 
  • Year: 

    2013
  • Volume: 

    3
  • Issue: 

    4
  • Pages: 

    47-70
Measures: 
  • Citations: 

    0
  • Views: 

    828
  • Downloads: 

    0
Abstract: 

In this paper we reviewed the feasibility of application of neural network and regression logestic in predicting the type of CPA, S opinion in audit’s reports about the annual financial statements of firms in Tehran stock exchange. Research’s data extracted from financial statements of 123 firms over the period of 2001 to 2010. Research’s method was relationship and achieved by multilayer perception neural network and binary regression. We have found that ability of neural network in prediction the type of CPA, S opinion is higher than the regression Logestic. Also we found the variable CPA, S opinion in last year had effect about opinion type more than the other variables. It means that the existence of unfair competition and reduced irrational the auditing fee (dumping) for taking new project, have forced the auditing teams devote less time for doing auditing. As a result, the quality level of audit’s project will be decreased and auditors only use the last year’s audit reports for preparing audit reports. Therefore, the majority of auditor’s opinions is like the last year opinions.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

View 828

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Issue Info: 
  • Year: 

    2013
  • Volume: 

    3
  • Issue: 

    4
  • Pages: 

    71-96
Measures: 
  • Citations: 

    0
  • Views: 

    1493
  • Downloads: 

    0
Abstract: 

Using changes in Financial Statements items in analyzing Financial statements subjects is the way which have established according to meanings of informational theory and in 1969 had developed in Accounting by H.Theil. It changes in financial statements items calculates the value of informations and degree of changing in financial statements by common size. with due attention to expanding of investment companies in recent years and need of investors to measurement for decision making in buying stock and recognizing successful and weak companies. in this research we want to study relation between changes in financial statements items and changes in price of shares. seven hypothesise set forth for discussion and are checked and take into consideration for checking statistical society of investment companies which are accepted in Tehran stock exchange which this companies have special conditions and are selected as an example. need ful informations of last three years financial statements which are published by Tehran stock exchang organization. Report full shares software and is tested by statistical software SPSS. tests which are used are: Regression, F and T tests. The results which are gained by statistical calculation are shown separetly informational tables for testing each hypothesis and according to informations. The hypothesis are analysed the results of research had shown there is no meaningful relation between changes in financial statements items including cash at bank, receivable accounts and documents and payments in advance, inventory and orders and other properties, payable accounts and documents and Prelude, equity and changes in price of shares. Researches show that between other debts changes and shares price changes there is a meaningful relationship. correlation coefficient and it relationship is positive.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Issue Info: 
  • Year: 

    2013
  • Volume: 

    3
  • Issue: 

    4
  • Pages: 

    97-110
Measures: 
  • Citations: 

    0
  • Views: 

    1442
  • Downloads: 

    0
Abstract: 

Islamic banks as the most important financial institution in Islamic countries have organized their activities based on shariah-compliant principles. The goal of this research is to study the performance of the Islamic banks and the effects that they may show from the global financial crisis in 2007. Because of the nature of the recent crisis is due to the lack of disciplinein the conventional financial institutions, the impact of the crisis on financial institutions can be a benchmark on the performance of these institutions.The statistic society of the research consists of all Islamic banks which act in the world. Also, the research sample is the data and financial reports of 71 banks that are studied, based on this sample size. Paired t-test is used to compare the theoretical model of the study in appraisal performance of banks (11 key performance indicators). To test the case, the years 2005, 2006 and 2007 as the period before the crisis and years 2008 & 2009 as the time period after the crisis were studied. The result of the research shows that there is no significant difference between the averages in the period before and past crisis for all the used performance indicators. In other words, this study showed that the performance of Islamic banks is not affected by the recent financial crisis. Operating based on principles of Islamic financial system and using the current instruments in this system are the major reasons of not being effected.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Issue Info: 
  • Year: 

    2013
  • Volume: 

    3
  • Issue: 

    4
  • Pages: 

    111-132
Measures: 
  • Citations: 

    0
  • Views: 

    986
  • Downloads: 

    0
Abstract: 

How the relationship between stock returns and risk, the main criterion for investment decisions in the stock markets. Quality of these relations is not the same in different markets. For this reason, many researches in the field of interaction between returns and volatility on the stock has been done. In this paper leverage effect and volatility feedback in Tehran Stock Exchange has been studied by using monthly returns data from 2001 to 2011 in 3 scenarios based on Asymmetric GARCH-m model that introduced by Senata in 1995.We found there is the volatility feedback in TSE. Regarding the volatility feedback, increasing in volatility will increase the returns and also all shocks increase expected future volatility. We studied 6 portfolios in 3 scenarios based on 2 ratios (P/E and B/M).

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

View 986

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Issue Info: 
  • Year: 

    2013
  • Volume: 

    3
  • Issue: 

    4
  • Pages: 

    133-159
Measures: 
  • Citations: 

    0
  • Views: 

    1376
  • Downloads: 

    0
Abstract: 

Mechanization of agriculture has always been influenced by and influencing the economy so that in many cases, the less attention to it causes disinvestment in this sector. Considering the effectiveness of non-mechanized production factors such as labor, fertilizer, seeds, pesticides, water and land, we examine in this study the impact of agricultural machinery on the value added of the agriculture sector. A translog cost function along with the cost share equations of inputs is used to evaluate the impact of various factors including “Human Development Index (HDI) and “the coefficient of mechanization”. Iterated Seemingly Unrelated Regressions (ISUR) procedure is used for the estimation purpose. Annual Survey of 28 provinces of Iran during a twenty-year time period (from 1989-90 to 1998-99) has been used for the study. The findings reveal that mechanization tends to increase the value added. Nevertheless, despite the excessive cost for agricultural mechanization, the coefficient of mechanization is very low in the country and has no significant relationship with costs in preparing, maintaining and using agricultural machinery in the farm productions (except Forage plants). Also hypotheses of homogeneous production function, Hicksian neutrality of technical change, homotheticity and constant returns to scale were rejected by the tests. Accordingly, technical change bias creates an upward bias in labor force and a downward bias in agricultural machinery.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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