Derivatives are alternative financial instruments which extend traders opportunities to achieve some financial goals. They are risk management instruments that are related to a data in the future, and also they react to uncertain prices. Study on pricing futures can provide useful tools to understand the stochastic behavior of prices to manage the risk of price volatility. Thus, this study evaluates commodity futures contracts by considering Ross (1995) one-factor future pricing model as a function of spot price, Gibson and Schwartz (1990) two-factor futures pricing model as a function of spot price and convenience yield and finally Schwartz (1997) three-factor futures pricing model as a function of spot price, convenience yield and instantaneous interest rate by adding jump to stochastic behavior of commodity spot price. For this purpose, it is assumed that spot price follows Jump-diffusion stochastic process with exponential probability distribution of jump domain. Finally, commodity pricing future relations in three basic models are presented as a function of above factor (s) and jump parameters by using Duffy-Pan-Singleton approach.

One of the challenges in non-spot contracts is evaluating the price the trading party (supplier) offers. His past behavior in the way of exchanging the traded goods as well as in the way of the financial settlement of the concluded contract plays a key role in the evaluation of his proposed price. This research has been done with the aim of solving this challenge. First, using historical data, the behavior of strategic suppliers of a steel trading company has been investigated and their behavior has been categorized into specific patterns. Then, a formula is presented that relates the proposed non-spot price and the cash market price in each pattern. Besides evaluating the proposed price using the presented method, how to use it as a decision support tool for pricing in non-spot contracts is explained. Moreover, by example, it is stated how to use this method in order to predict the future price more precisely. Sensitivity analysis is performed on the main parameters and the results are illustrated. This work provides a tool to evaluate and determine the price in non-spot contracts based on the historical behavior of the trading party. In addition, it can be used to predict future prices more accurately.

This paper analyzes the relationship between revision to returns and earning news, and the relationship between revision to returns and prior adjustments, based on Vuolteenaho model, asymmetric properties of conservative accounting and the existence of non-accounting sources of information. Based on the model, we construct a conservatism ratio (CR), defined as the ratio of the current earnings shock to earnings news. The CR measures the proportion of total shock to expected current and future earnings recognized in the current year earnings.The sample includes 106 firms listed in Tehran Stock Exchange in the period of 1383 to 1388. The results show that there is a nonlinear relationship between revision to return and earning news, but there is not any relationship between revision to returns and prior adjustments. Also, consistent with conservative literature, when there is a negative shock to the current and future expected cash flows, a greater proportion of the total shock is incorporated into the current period earnings, compared with times with no such a positive shock.

Examining housing quality issues, among other things, is one of the key issues in housing planning. Housing is a physical place that is considered as a shelter and basic need of the family. The quantity and quality of housing reflects the socio-economic status of the city and many realities of society. Housing is an integrated part of the development of the national economy. Addressing housing indicators as the main planning tool can be considered as one of the most sensitive stages of planning. In order to ensure social growth, the housing sector, in addition to the housing unit itself, also includes the environment around it. Certainly, identifying housing quality levels in different urban areas is an effective step in explaining the quality of life and the sense of satisfaction of city dwellers. The indicators examined in the present study include indicators related to safe housing with sustainability and structural durability and a suitable living space. In the present article, an attempt is made to evaluate the quality of housing in Urmia metropolis based on available statistics. For this purpose, descriptive and analytical methods have been used based on the data available in the Statistics Center of Iran. The raw data in the Excel spreadsheet was converted to 35 indicators and entered into the SPSS software to perform factor analysis on them. To perform factor analysis, eight factors were identified, four of which were primary and the other secondary. The factors were then entered into the GIS environment and analyzed. The results indicate an unequal and inappropriate distribution of quality housing indicators in the city of Urmia. The results showed that 18. 21% of the statistical areas are among the most deprived areas, 18. 18% are deprived, 53. 53% are average, 18. 13% and 57. 9% are completely deprived. It seems that more attention should be paid to areas 1, 2 and 3 to reduce inequalities to some extent. The results of this study showed that deprived clusters are appeared in regions 3 and 2, and delighted clusters in regions 1 and 4. This situation indicates the existence of class distance and dichotomy in urban space and the difference in having the studied indicators in 2011.

Objective: The purpose of this study was to design a dumping model and an anti-dumping strategy in the Iranian sports market.Methodology: Its method was applied-descriptive in terms of descriptive-correlation nature. The statistical population of the study was all managers and experts in sport production, importers of sport products, economics professors, sport management and marketing who were selected as the statistical sample (n = 229). The validity of the researcher-made questionnaire was confirmed by experts (n = 14). Its reliability was calculated using Cronbach's alpha test (0.979) and combined reliability. Structural equation modeling with PLS3 and SPSS24 software was used for data analysis and model fitting.Results: The results showed that dumping strategy had significant effect on dumping results for business (0.786) and dumping outcomes in sport market (0.545). Pricing strategy, market developments, export and import market, supply and demand in the market and competition in the market are also (0.415), (0.355), (0.222), (0.198) and (0.768) had a significant effect on market capacity for dumping. Also market information network factor, market capacity for dumping, purchase culture (0.158), (0.556) and (0.699) had a significant effect on tendency to use dumping. The variable effect of tendency to use dumping on dumping strategy was also significant (0.716).Conclusion: Therefore, based on this model, one can assess the dimensions of the price breakdown in the sporting goods market, as well as the scientific information on anti-dumping measures that the organization must take to prevent managerial development in the sporting goods market, Provide.