Search Results/Filters    

Filters

Year

Banks




Expert Group











Full-Text


Issue Info: 
  • Year: 

    2022
  • Volume: 

    1
  • Issue: 

    68
  • Pages: 

    109-128
Measures: 
  • Citations: 

    0
  • Views: 

    95
  • Downloads: 

    0
Abstract: 

Knowing the components of Economic education provides the dynamic background of education in this field. The aim of the current research is to investigate the indicators and components of the Economic education curriculum. The approach of the current research is qualitative and its method is research synthesis. The research community is all the articles (211 articles) that have been presented from 1390 to 1401 AD and from 2010 to 2022 AD regarding Economic education in curricula. The sample of the research is 32 articles, which were selected based on thematic monitoring, theoretical data saturation, and purposefully. The research data were collected from the qualitative analysis of the studied articles. By analyzing the data, the dimensions of vitality in the curriculum of the elementary school in 4 factors and 55 categories including the dimension of individual factors (including indicators and components related to personality characteristics); The dimension of culture and Economic ethics (Economic fields in the society); The dimension of Economic concepts and knowledge (indices in Economic education) and the dimension of collective and communication concepts (communication and interaction indicators in education) were classified. Economic education is dependent on internal and external components in educational systems, which requires macro-planning in this field.

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

View 95

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic ResourcesDownload 0 مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic ResourcesCitation 0 مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic ResourcesRefrence 0
Writer: 

Issue Info: 
  • End Date: 

    1395
Measures: 
  • Citations: 

    12
  • Views: 

    300
  • Downloads: 

    0
Keywords: 
Abstract: 

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

View 300

Issue Info: 
  • Year: 

    2018
  • Volume: 

    5
  • Issue: 

    2 (16)
  • Pages: 

    139-170
Measures: 
  • Citations: 

    0
  • Views: 

    907
  • Downloads: 

    0
Abstract: 

Economic Loss is a term in common law that is used in cases of imposition of expenses on the claimant or loss of his/her expected Profit and is placed against physical injury or damage to his/her tangible property. In common law, to express this kind of damage in breach of contract, the terms "reliance loss" and "expectation loss" are prevalent. In the tort law of common law, "Economic loss" arising from intentional acts principally is compensable providing the establishment of some conditions, but in cases of "negligence", compensation for "Economic loss" is conditional upon the claimant having suffered physical injury or physical damage to his/her tangible property of the claimant which is called Consequential Economic Loss. Otherwise, such damage is called "pure Economic loss" and it is not compensated in principal. The analogous notion of "Economic loss" in Iranian law which could be the basis for a comparative study is the jurisprudential term of "loss of Profit". In this article, through a descriptive-analytic method, the common law notion of "Economic loss" is introduced and the limitations and conditions for compensation for such damage are expressed. In addition to comparing this concept with "loss of Profit", the position of Iranian laws and various jurisprudential opinions in this regard would be analyzed.

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

View 907

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic ResourcesDownload 0 مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic ResourcesCitation 0 مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic ResourcesRefrence 0
Issue Info: 
  • Year: 

    2022
  • Volume: 

    14
  • Issue: 

    54
  • Pages: 

    129-146
Measures: 
  • Citations: 

    0
  • Views: 

    62
  • Downloads: 

    0
Abstract: 

Profit is one of the items in the financial statements that has a great impact on the decision making of users of financial statements and has attracted a lot of attention. One of the most important and vital issues of any Economic activity is the evaluation of the achievement of the set goals. Undoubtedly, this issue enters a new field with the increasing progress of Economic activities and the need for more accurate and closer methods to reality is felt. And completes older methods. The purpose of this study is to identify the effective factors to explain Economic Profit and accounting Profit using artificial intelligence approach. Therefore, according to the objectives of the research, the financial information of 127 companies during the years 1390 to 1398 has been used to test the research hypotheses. The management system has a higher ability to explain the company's Profit (accounting and Economic Profit) and it can also be said that the predictive power of accounting Profit is higher than Economic Profit using financial criteria.

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

View 62

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic ResourcesDownload 0 مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic ResourcesCitation 0 مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic ResourcesRefrence 0
Issue Info: 
  • Year: 

    2007
  • Volume: 

    17
  • Issue: 

    2
  • Pages: 

    145-156
Measures: 
  • Citations: 

    0
  • Views: 

    3360
  • Downloads: 

    0
Abstract: 

Considering of milk pricing system in Iran, a deterministic model was used to predict Economic weights of milk production, fat percentage, protein percentage and herd life for maximum Profit, when product input were restricted and variable enterprises costs were used in animal unit. The sensitivity of these coefficients to a 20% change on prices of forage to concentrate, feed costs, non-feed costs, milk base price, milk free-market price, average milk production, fat percentage, protein percentage and herd life were examined, using data simulation and available data from three different dairy herds of Iran. On the basic condition, the Economic weights of milk production, fat percentage, protein and herd life in maximum condition were (745, 581.5, 790.5), (460105, 492630, 161877), (424857, 905336, 488234) and (506.7, -16.2, 571.5) in three herds, respectively. Milk production, fat percentage, protein percentage and herd life had the highest sensitivity to change the average milk production, basic milk spice and herd life. Intake changing in forage to concentrate ration had the lowest effect on Economic weights. Economic weights changes in contrast to changing on production factors in different systems had variable effects. Changing of production factors causes difference on Economic weights of traits and their Economic weights should be estimated for each production system.

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

View 3360

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic ResourcesDownload 0 مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic ResourcesCitation 0 مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic ResourcesRefrence 1
Author(s): 

DARABI R. | BANI MAHMOUD

Journal: 

FINANCIAL ACCOUNTING

Issue Info: 
  • Year: 

    2009
  • Volume: 

    1
  • Issue: 

    1
  • Pages: 

    119-136
Measures: 
  • Citations: 

    0
  • Views: 

    1401
  • Downloads: 

    0
Abstract: 

One of the most common criterion based on value which has been considered in recent years, is called EVA. This study has analyzed the ability of EVA to present information related to the firm's value and tries to compare it with some other criterion such as operational Profit and not Profit. In fact this paper is aimed to determine the correlation coefficient between the Economic values added, net Profit and operating firm's market values in Tehran stock exchange.This research is an empirical one, which investigates the relation between variables by using regression method and Pearson's correlation coefficient. The methodology of this research is past event study.Population of this study includes all Iranian firms listed in Tehran stock exchange, except investing and financial firms. We use the data of 77 firms over the period 1380-1386 selected from Tehran stock exchange. The results of this study has shown that although the coordination of EVA with market value is remarkable, but compared with operational and net Profit, it is less capable.

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

View 1401

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic ResourcesDownload 0 مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic ResourcesCitation 0 مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic ResourcesRefrence 8
Issue Info: 
  • Year: 

    2019
  • Volume: 

    27
  • Issue: 

    89
  • Pages: 

    163-197
Measures: 
  • Citations: 

    0
  • Views: 

    442
  • Downloads: 

    0
Abstract: 

This study investigates the relationship between factor income distribution and aggregate demand in the context of the Post-Keynesian school, using data from Iran over the period 1346-1393. To this end, Profit share and GDP growth are used as proxies for factor income distribution and demand growth, respectively. The results of the cointegration analysis based on the ARDL approach show that Profit share and Economic growth have a positive and significant effect on each other in the long-run. Furthermore, the results based on the error correction model show that, in the long-run, there is a bidirectional Granger causality between Profit share and Economic growth. However, in the short-run, Granger causality runs only from Profit share to Economic growth. The most important consequence of such results is that there is a Profit-led demand (growth) regime for Iran in both the short-run and the long-run. Based on this result, the use of capital-intensive technologies instead of labor-intensive technologies increases the share of Profits and thus leads to an increase in demand and Economic growth. The implication of this finding is that the government should pursue policies to encourage and facilitate firms to adopt capital-intensive technologies, aimed at increasing the income of society as a whole. On the other hand, the government should also adopt effective policies to improve income distribution, increasing welfare.

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

View 442

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic ResourcesDownload 0 مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic ResourcesCitation 0 مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic ResourcesRefrence 0
Issue Info: 
  • Year: 

    2022
  • Volume: 

    1
  • Issue: 

    2
  • Pages: 

    1-25
Measures: 
  • Citations: 

    0
  • Views: 

    83
  • Downloads: 

    5
Abstract: 

This research examines the effect of auditors conservatism on Earnings Quality despite the uncertainty of Economic policies in listed companies in Tehran Stock Exchange. .Conservatism of auditors was calculated and evaluated using the model of Chong et al. (2003). (Auditor Conservatism based on Basu's model (1997) and the use of the ranking of the audit institutions in accordance with the classification guidelines of the audit institutions and entities subject to Article 10 of the Trusteeship Audit Institutions Code of the Stock Exchange). Jones' modified model (1995) used to measure the earnings quality. In this regard, 150 companies from listed companies were selected for systematic elimination during 2013-2019. The research regression model was tested and tested using static effects approach using panel data . The results of the research hypothesis test showed that auditor conservatism has a positive effect and Economic policy uncertainty has a negative effect on Profit quality. In other words, the conservatism of auditors leads to an increase in the quality of Profits and the uncertainty of Economic policies leads to a decrease in the quality of corporate Profits.

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

View 83

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic ResourcesDownload 5 مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic ResourcesCitation 0 مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic ResourcesRefrence 0
Issue Info: 
  • Year: 

    2017
  • Volume: 

    5
  • Issue: 

    1
  • Pages: 

    78-89
Measures: 
  • Citations: 

    0
  • Views: 

    1187
  • Downloads: 

    0
Abstract: 

This research has been carried out to investigate the saffron cultivation conditions and its Economic effects as a replacement of other crops due to high water use efficiency with an emphasis on sustainableagriculture in the Bonab-e-Jadid located in the county of Marand, East Azerbaijan. This study was done using descriptive questionnaires. At first, questionnaires were distributed through farmers based on population for gathering data. The results of this study showed that the average of stigma harvest was 4.7 Kg/ha, that in minimum rate 2 and in maximum rate was 6 Kg/ ha. an average annual earning was 9.7 million Toomans, in the lowest Profit of 5 million and the maximum was 35 million Toomans. Also there is a significant difference between workers number and saffron harvested yield. On the other hand, the stigma production (4.7 kg per hectare) had highly significant correlation with initial cost (about 6 million Toomans per hectare) indicating this crop requirement to farmers caring. Obtained results of questionnaires showed the high satisfactory of farmers (57%), but dissatisfaction from stigma sale was observed because of lack of correct management and unknown saffron product of this region. So, paying attention to saffron cultivation and harvest methods in addition to increasing saffron farmers knowledge, can lead to improving rural livelihoods.

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

View 1187

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic ResourcesDownload 0 مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic ResourcesCitation 0 مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic ResourcesRefrence 0
Issue Info: 
  • Year: 

    2009
  • Volume: 

    8
  • Issue: 

    30
  • Pages: 

    87-104
Measures: 
  • Citations: 

    0
  • Views: 

    1487
  • Downloads: 

    0
Abstract: 

According to literature, value of an asset is equal to the net present value of future cash flows expected from that asset. Therefore, it appears that historical data would not dictate to determine the value of an asset. But, it is witnessed in the market that investors make their decisions based on the historical financial statements [2]. Meanwhile, Stewart [8] claims that Economic value added, which is calculated using historical data, can precisely determine the market value added and, therefore, we should cease using other yardsticks such as accounting net Profit. On this basis, first it was attempted to test this claim in the Tehran Stock Exchange Secondly, determine what is the relative degree of workability of this measure with the accounting net Profit, which is a simple and traditional yardstick. The result indicates that in the Tehran Stock Exchange, both the Economic value added, and the accounting net Profit are weak and inefficient measures in determining the market value added.

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

View 1487

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic ResourcesDownload 0 مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic ResourcesCitation 0 مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic ResourcesRefrence 0
litScript
telegram sharing button
whatsapp sharing button
linkedin sharing button
twitter sharing button
email sharing button
email sharing button
email sharing button
sharethis sharing button