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Issue Info: 
  • Year: 

    1395
  • Volume: 

    1
Measures: 
  • Views: 

    356
  • Downloads: 

    0
Abstract: 

لطفا برای مشاهده چکیده به متن کامل (PDF) مراجعه فرمایید.

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

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Journal: 

MANAGEMENT ACCOUNTING

Issue Info: 
  • Year: 

    2014
  • Volume: 

    7
  • Issue: 

    20
  • Pages: 

    67-77
Measures: 
  • Citations: 

    0
  • Views: 

    1333
  • Downloads: 

    0
Abstract: 

The objective of this study is to investigate functional fixation hypothesis in the Tehran Stock Exchange (TSE). Functional fixation hypothesis will be study from different approaches. In this study, we first examine above hypothesis by investigating relationship between positive change of earnings per Share and Share price, second, by relationship between earnings management and Share price. Sample of study are 100 firms during a 6- year period from 2005 to 2011. Using correlation method and multiple linear regression technique, the results of this study show that there is a positive relation between positive change of earnings per Share and Share price. Research evidence also show a positive relation between earnings management and Share price. This issue confirm functional fixation hypothesis in TSE.

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

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Author(s): 

GHAVIDEL S.

Issue Info: 
  • Year: 

    2012
  • Volume: 

    1
  • Issue: 

    1
  • Pages: 

    127-144
Measures: 
  • Citations: 

    0
  • Views: 

    672
  • Downloads: 

    0
Abstract: 

In this paper to evaluate the comparative advantage of ISLC two digit code manufactured commodities in Iran, two indexes of comparative shift analysis and symmetric revealed comparative advantage in 2002 to 2006 were used. Then, using taxonomy analysis method the two indexes were combined and the manufactured goods with comparative advantage were specified. The results showed that in turncoke producing industries-oil refinery (23), chemical materials and products (24), and mine and non-metal products (26) had the highest advantage and administrative machinery products (30) and medical and opticalequipments (33) had the lowest.

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

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Writer: 

Ghanbari Mahmoud

Issue Info: 
  • Year: 

    2017
  • Volume: 

    1
Measures: 
  • Views: 

    234
  • Downloads: 

    175
Abstract: 

THIS ESSAY CONSTRUCTOR INVITE THAT ANALYZE COMMONS, CHARACTERISTICS AND THE EXCEPTIONS OF LANGUAGES ALPHABET, AND PROPOSES TECHNIQUES TO CREATE A GLOBAL COMMON ALPHABET. OVERALL Share THE BEST OF ALPHABETS, WE SEEK TO DEVELOP A NEW ALPHABET. AND TO HUMANITY SERVICE AND NEW GENERATIONS, WITH THE AIM OF PROMOTING UNDERSTANDING, EASY AND CONVENIENT GLOBAL COMMUNICATIONS, OTHER MEMBERS OF DISSIDENTS LIBERAL ON MANY OCCASIONS (CULTURAL, ECONOMIC, SOCIAL, ETC.) HAS TAKEN CONSIDERABLE STEPS, THE DAY AFTER DAY FOR PEACE TO INCREASE COMMON AND DECREASE DIFFERENCES. THE AUTHOR CHOSE THE ALPHABET, WHICH IS THE MOST IMPORTANT, MOST POPULAR AND MOST CONVENIENT MEANS OF COMMUNICATION, THE RIGHT OF WAY. TO INVESTIGATE AND ESTABLISH THE CHARACTERISTICS AND EXCEPTIONS, ANTHOLOGY OF THE BEST POINTS OF THE ALPHABETS IS A STEP IN THIS IMPORTANT.

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

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Author(s): 

MORADI A.

Issue Info: 
  • Year: 

    2013
  • Volume: 

    7
  • Issue: 

    8
  • Pages: 

    1795-1803
Measures: 
  • Citations: 

    1
  • Views: 

    110
  • Downloads: 

    0
Keywords: 
Abstract: 

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

View 110

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Issue Info: 
  • Year: 

    2019
  • Volume: 

    15
  • Issue: 

    1 ( 111)
  • Pages: 

    163-182
Measures: 
  • Citations: 

    0
  • Views: 

    529
  • Downloads: 

    0
Abstract: 

Share redemption occurs when a company rebuys its Shares at a specific time after it had sold them to another party. After redemption, these Shares transform into treasury Shares and will remain as such until resold again. The ways of redemption which effect Shareholders’ rights include: Repurchase from Market, Off-Market Repurchase, Fixed Price Tender Offer Repurchase and Dutch Auction. The redemption has an influence on Share’ s financial and management rights and the company, as the treasury Shares’ owner will lose most of its Shares’ rights by explicit stipulation of acts and most legal principles.

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

View 529

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Author(s): 

GROENEWOLD N. | FRASER P.

Issue Info: 
  • Year: 

    1997
  • Volume: 

    24
  • Issue: 

    9
  • Pages: 

    1367-1381
Measures: 
  • Citations: 

    1
  • Views: 

    130
  • Downloads: 

    0
Keywords: 
Abstract: 

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

View 130

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Issue Info: 
  • Year: 

    2010
  • Volume: 

    2
  • Issue: 

    4
  • Pages: 

    33-56
Measures: 
  • Citations: 

    0
  • Views: 

    1626
  • Downloads: 

    0
Abstract: 

Unpaid working, especially women’s housekeeping, is, to a large extent, disregarded, though it is as necessary as paid employment for economy.Despite the continuous implementation of the word ‘housekeeping’ this entry does not exist in most dictionaries as if housekeeper women do not work at all. Housekeeping is all housekeepers and employed women’s engagement but this fact is simply neglected. Women housekeepers are accustomed to ignoring this tedious job, being embarrassed of stating it.In spite of the inevitable importance of housekeeping in reproduction of labor force generation, and its value equal to almost one-third of total annual production in an informal economy, it is not directly recorded in formal employment statistics and national production; and remains unpaid and unvalued.Idealistic expectations from women to be in the role of a mother, a wife, a housekeeper and an out-home employee should be the main reasons which have increased housekeeping aftermaths for women. In spite of modern technology in appliances and feminist movements to equate men’s and women’s rights in housekeeping, there has been no reduction in women’s compulsory housekeeping. This issue made the present study to focus on reasons and gender differences in radical, liberal, Marxist, and socialist feminists’ views based on documentation.

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

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Author(s): 

ZHANG Y.

Issue Info: 
  • Year: 

    2017
  • Volume: 

    8
  • Issue: 

    4
  • Pages: 

    173-179
Measures: 
  • Citations: 

    0
  • Views: 

    235
  • Downloads: 

    94
Abstract: 

Background: Studies addressing ethnic disparities and trends in liver transplantation for Asian population are scant.Objective: To examine the impact of Share 35 policy on Asian patients’ access to liver transplantation and outcomes since its implementation in June 2013.Methods: A total of 11, 910 adult white and Asian patients who were registered for deceased donor liver transplantation between 2012 and 2015, was identified from the United Network for Organ Sharing database. Logistic regression and proportional hazard models with adjustment for demographic, clinical and geographic factors were used to model the access to liver transplantation and patient survival. Stratification on pre- and post-Share 35 periods was performed to compare the first 18 months of Share 35 policy to an equivalent period.Results: Comparison of the pre- and post-Share 35 periods showed a significant decrease in time on waiting list and higher proportions of patients receiving liver transplantation for Asian patients. Asians Shared similar transplant rates as whites (OR: 1.15, 95% CI: 0.80–1.67) but experienced significantly longer waiting time (HR: 0.56, 95% CI: 0.34–0.92) before they received liver transplantation after Share 35 policy took effect. No significant post-transplantation survival difference was observed between Asians and whites at the 18-month outcome.Conclusion: Although benefited from the Share 35 policy, Asian patients are still at greater risk of disparities in access to liver transplantation.

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

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Issue Info: 
  • Year: 

    2014
  • Volume: 

    6
  • Issue: 

    21
  • Pages: 

    117-140
Measures: 
  • Citations: 

    0
  • Views: 

    3348
  • Downloads: 

    0
Abstract: 

The aim ofthisstudy is to investigatethe information content ofdeclared dividends per Shareand predicted earnings per Share in explainingabnormalstockreturn. For this aim we used measures of unexpected profitand adjusted earning prediction that demonstrator earning per Share and earnings per Share prediction. The research population is Tehran Stock Exchange and the sample is 50 listed companies that selected by elimination and cover financial information during 2008 – 2011.The results show that the correlation between declared dividendsper Shareandpredicted earnings per Sharewithabnormalstockreturn is positive and important. Other results show that information content of declared dividendsper Share is more than of predicted earnings per Share.

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

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