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: 

    4
  • Issue: 

    3
  • Pages: 

    -
Measures: 
  • Citations: 

    0
  • Views: 

    2022
  • Downloads: 

    0
Keywords: 
Abstract: 

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

View 2022

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Title: 
Author(s): 

Issue Info: 
  • Year: 

    0
  • Volume: 

    4
  • Issue: 

    3
  • Pages: 

    -
Measures: 
  • Citations: 

    0
  • Views: 

    2706
  • Downloads: 

    0
Keywords: 
Abstract: 

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

View 2706

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Title: 
Author(s): 

Issue Info: 
  • Year: 

    0
  • Volume: 

    4
  • Issue: 

    3
  • Pages: 

    -
Measures: 
  • Citations: 

    0
  • Views: 

    1800
  • Downloads: 

    0
Keywords: 
Abstract: 

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

View 1800

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Title: 
Author(s): 

Issue Info: 
  • Year: 

    0
  • Volume: 

    4
  • Issue: 

    3
  • Pages: 

    -
Measures: 
  • Citations: 

    0
  • Views: 

    4921
  • Downloads: 

    0
Keywords: 
Abstract: 

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

View 4921

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Issue Info: 
  • Year: 

    2013
  • Volume: 

    4
  • Issue: 

    3
  • Pages: 

    1-18
Measures: 
  • Citations: 

    0
  • Views: 

    4930
  • Downloads: 

    0
Abstract: 

This study evaluated the relationship between aspects of social capital (And its three dimensions: the structural, cognitive and relational) with the Intellectual Capital in The University of Imam Ali (AS). Required data based on the model of research gathering through questionnaires distributed among Employees in The University of Imam Ali (AS). And to examine the relationship between variables and test hypotheses, with using multiple regression and structural equation modeling (path analysis). Results indicate that there is a significant relationship between social capital and the Intellectual Capital in The University of Imam Ali (AS). and Relational dimension of social capital has the lowest correlation with intellectual capital.

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

View 4930

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Issue Info: 
  • Year: 

    2013
  • Volume: 

    4
  • Issue: 

    3
  • Pages: 

    19-46
Measures: 
  • Citations: 

    0
  • Views: 

    2751
  • Downloads: 

    0
Keywords: 
Abstract: 

The aim of this study is to investigate the effective factors on the reduction of financial corruption in public organizations (Institutions of research in tehran).The main research question is focused on whether cultural, economical, political, administrational-structural factors and manager behavior have an effect on financial corruption.Regarding the purpose, this is an applied research and it aims to develop applying knowledge in the field of organizational studies. Regarding the method, it is descriptive-surveying. Keeping in mind the types of research institutes under investigation (including 20 foundations, research centers, organizations and institutions) the statistical population has been formed of the people familiar with bureaucracy, including managers, professors and faculty members and professionals associated with the administrative, cultural, economic and political affairs.Simple random sampling method was used for sampling and the estimated sample size was 317 people.In order to investigate effective factors on the reduction of financial corruption in research institutes, questionnaire was used and questions were formulated with five-point likert scaling. For analyzing The result, several statistical tests, including the Kolmogorov-Smirnov test, one sample T test, binomial test, and the Friedman test were used and the Research findings indicate the factors have effects on the reduction of financial corruption in research institutes, but with different degrees.

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

View 2751

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Author(s): 

SOLEIMNI AZAM | NOURI LEILA

Issue Info: 
  • Year: 

    2013
  • Volume: 

    4
  • Issue: 

    3
  • Pages: 

    47-65
Measures: 
  • Citations: 

    0
  • Views: 

    1409
  • Downloads: 

    0
Abstract: 

Purpose of this research is to investigate the effect of accounting system training in universities on accounting graduates recruitment process. Independant variables are: sex, marriage status (married/single), age, working background, workposition, state/non state job, educational degree, accounting system traning and the term of accounting system training. Dependant variable is: recruitment process. Information collecting method through questionnare, personal information questionnaire and independent variables were assessed by questionnaire: Education and Training time, dependant variable: recruitment process. Due to a population of 280, statistical population's volume in each group (Bachelore & Master) was set 140, according to Morgan's sampling table Research showed that: accounting system training and term of them in universities have positive significant relation. Accounting system training average between Bachelor more than Master, but recruitment process between Master more than Bachelor.

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

View 1409

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Author(s): 

ZAMANIAN MOHAMMAD REZA

Issue Info: 
  • Year: 

    2013
  • Volume: 

    4
  • Issue: 

    3
  • Pages: 

    67-88
Measures: 
  • Citations: 

    0
  • Views: 

    902
  • Downloads: 

    0
Abstract: 

The purpose of the present study provides a good model to facilitate the process of tenders in Tehran Province Gas Company, The goal is to reduce the waiting time of packages in the queues for service recipients and increasing the utilization of service providers, the system is dynamically optimized.In this paper first real modeling of the process has been simulated and analysis, then six different scenarios have been proposed to improve the process and the results of them are compared with the actual model.Process data were related to the calendar is 238 days. And the models made by the Enterprise Dynamics simulation software have been implemented. Then the average waiting time of packages in queues and to compare model coefficients are measured using the system. The results are ranked according to TOPSIS decision-making techniques and the best scenario is consistent with the objectives of the proposed research is to be determined.Spanning a longer time horizon, the learning curve, and the development of parallel sub-systems is suggested for future research.

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

View 902

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Issue Info: 
  • Year: 

    2013
  • Volume: 

    4
  • Issue: 

    3
  • Pages: 

    89-100
Measures: 
  • Citations: 

    0
  • Views: 

    2027
  • Downloads: 

    0
Abstract: 

Implementation information technology as general and especially electronic commerce in insurance industry will create essential changes in different part of it. One aspect of IT implementation is use of internet in marketing process. Development of insurance industry despite availability and capacitance in Iran, face with many obstacles and one of the primary obstacle is absence of necessary infrastructures for activate use of technology. Based on objectives, this study is applied and also can be as explanative. Methodology of research is survey because by analyzing answers and questions that edited accurately, reached to results. Statistical society of study includes all personnel and agents of Bimeh Iran in Zanjan province that is equal to 102 individual. This research aim to investigate relationship between use of internet in Insurance industry with marketing of life insurance. Results show between internet based marketing of life insurance and ease of communication, ease of marketing research, increase of life insurance sell, enhancement of tread appearance, decrees of cost and competition advantages, there is significant relation. Use of internet based on speed, accuracy and precision that are characters of internet can ensure ease of communication in marketing research, sell of life insurance and reduce of cost, there for increase in market share and competition advantages.

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

View 2027

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Issue Info: 
  • Year: 

    2013
  • Volume: 

    4
  • Issue: 

    3
  • Pages: 

    101-120
Measures: 
  • Citations: 

    0
  • Views: 

    1429
  • Downloads: 

    0
Abstract: 

The expectation gap is the gap between the auditors' actual standard of performance and the various public expectations of auditors' performance (as opposed to their required standard of performance). This research is a pseudo-experimental post-test research. Data are gathered in scaling method, with the use of questionnaires. The sampling method in this research is classified random, given the specifications of the statistical group. Samples were selected from among Independent auditors who are certificated independent auditors and Individual Investors that selected in companies accepted in Tehran Stock Exchange. The hypotheses of the research were tested in parametric statistical method, called t-test exam. To discover the effect of demographic information on the manner of replying the questions of the questionnaire and research hypothesis, two testes were used including the test for the comparison of the averages of two groups and that for the comparison of the averages of several groups. Results of the test provide that there are three main factor that why there are expectation gap between the auditors' actual standard of performance and the financial managers 'expectations of auditors' performance in evaluation of auditing report paragraphs. They are a) factors related to auditing process b) validity or Fraud discovery c) reasonability of standard of evaluation

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

View 1429

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Issue Info: 
  • Year: 

    2013
  • Volume: 

    4
  • Issue: 

    3
  • Pages: 

    121-140
Measures: 
  • Citations: 

    0
  • Views: 

    5140
  • Downloads: 

    0
Abstract: 

Banks and financial and credit institutions play an important role in the economic growth and development of each country. Nowadays regarding remarkable number of banks and financial and credit institutions, privatization and increasing of competition in the banking field, evaluation of their performance is significant. In this study, private banks servicing in the course of 2009-2011 have been evaluated and ranked considering financial and non-financial criteria using multiple attribute decision making methods. The results shows that Parsian, Pasargad and Eghtesad novin banks have had better performance during these three years.

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

View 5140

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Issue Info: 
  • Year: 

    2013
  • Volume: 

    4
  • Issue: 

    3
  • Pages: 

    141-152
Measures: 
  • Citations: 

    0
  • Views: 

    1809
  • Downloads: 

    0
Abstract: 

The absence of adequate scientific information about the cost of training courses and services to students of Islamic Azad University and also reduce the number of students and increase costs threatens the activities of university managers. Since students should pay for studying, they look for universities with higher quality. Thus implementing a costing system has so many degrees of importance. This research is intended to introduce a suitable costing system for allocating resources and to be informed of real costs. In This study, the costs of bachelor course in Islamic Azad University f Takestan branch has been studied. After analyzing the processes and activities, activities has been categorized in three groups including general, middle and major and the cists has been distributed among different departments and students with suitable bases. Finally, the analyses has been done via excel and has been compared with balance sheet and total cost of training has been calculated. Results show that we have faced a reduction in revenue because of law attraction of the courses for students.

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

View 1809

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Issue Info: 
  • Year: 

    2013
  • Volume: 

    4
  • Issue: 

    3
  • Pages: 

    153-613
Measures: 
  • Citations: 

    0
  • Views: 

    2959
  • Downloads: 

    0
Abstract: 

Quality Function Deployment Method is one of the most effective tools designed to meet customer needs and improve the quality and satisfaction of the product or service to was being taken. Main goal of this research is to apply QFD technique to improve the quality of care in hospitals. Although the performance of the whole process has four phases, but the phase of the fundamental process of quality home study phase will suffice. Firstly, the expectations and demands of patients in the emergency department using interviews with patients, professionals and library studies was determined. The questionnaire design and the validity of the claims that were distributed with the help of experts to assist the client alpha reliability equal to 0.792 respectively. Then asked to rank the help of experts, and their weighted contributions paid models Cardinal. This model uses the ranking of options than other methods such as analysis of the collected data Analysis hierarchical analysis is performed much easier and more accurate. Then the nominal group technique to help determine technical requirements were then completed according to the requirements and technical requirements of quality home pay matrix. The most important technical requirements and recruit skilled personnel in the field of medical sciences.

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

View 2959

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Issue Info: 
  • Year: 

    2013
  • Volume: 

    4
  • Issue: 

    3
  • Pages: 

    165-183
Measures: 
  • Citations: 

    0
  • Views: 

    3220
  • Downloads: 

    0
Abstract: 

Accounting is inherently vulnerable to manipulation; consequently, manipulated revenue does not provide a fair present of management performance. This study examines the relationship between equity risk and volatility of income with one of the most common accounting manipulation that earnings management called. In this study, the factor is affecting the level of EPS is defined as earnings management and by using local model, Jones has been estimated. Capital assets pricing model by residual approach was chosen then Specific and Systematic risks are estimated. Operational risk is calculated by volatility in bank revenue under Basic Indicator Approach based on Basel II. This study was examinations by two types (annually and midterm) of data. It considers three variables controlling for the better explanatory model. Analyzed panel data model used for study model examination. The results of hypothesis examination show that the annually data based on preparing variables, only the relation between the specific risk and earnings management is significant, but when the variables obtain from midterm data, All three mentioned risks will be associated with the earnings management.

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

View 3220

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