Vol. 2- No. 4
Article title:
Studying the affecting factors on selecting a back and attracting customers’ savings in Iranian banking industry (case study: Qom Bank Saderat)
Authors:
Majid Seyfari; Hamidreza Hasanzade
Abstract:
Giving importance to propaganda and awareness can highly aid banks to achieve their aims (attracting and retaining customers). On the other hand, banks cannot just rely upon propaganda without considering service providing and service quality. Therefore, the purpose of present paper is to study affecting factors on selecting a bank and attracting customers’’ savings in Qom Bank Saderat. Both library and field studies are used to analyze relevant data. Research population consists of all customers of Qom Bank Saderat who have used its banking services. Sample size is 384 obtained by simple sampling method.
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Article title:
Designing a Cleaner Production Excellence Model with the Application of Interpretive Structural Modeling
Authors:
Seyed Mostafa Razavi; Adel Azar; Hossein Safari; Saeed Jafari Titkanloo
Abstract:
Nowadays, different models employ in order for environmental protection. One of the models which received increasing attention is cleaner production excellence; however, its one-dimensional perspective has been strongly criticised. As a result, multi-dimensional cleaner production excellence model was proposed. The present study aims to design a cleaner production excellence model with the application of interpretive structural modeling. To achieve this goal, six different dimensions of cleaner production model were assessed and delivered to the experts of environmental production. The obtained findings were analyzed and dimensions‘ sequence and relationship were recognized. This model can be helpful to improve environmental performances.
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Article title:
A New Efficient Intelligent based method for Optimal Operation of Wind Energy Conversion System
Authors:
M. Sarvia; M. Parpaei
Abstract:
In this paper, a new intelligent maximum power point tracker is presented in order to control the maximum power point of small scale wind energy conversion systems and optimal operation of wind energy conversion system. The proposed maximum power point tracker is based on the intelligent optimization algorithm called eagle strategy in order to detect the optimal relationship of the output power and the rotational speed of the wind turbine. The superiority of the proposed trackers is confirmed in comparison with the other conventional trackers. The implementation of the maximum power point tracker presented is very simple because it directly controls the duty cycle of the boost converter. The main contributions of the proposed tracker are capability of tracking in any wind situation and high sensitive to the wind speed changes. Mathematical model of the studied windy energy conversion system is simulated in MATLAB/SIMULINK software. The simulation results show a good tracking performance of the proposed tracker than the conventional trackers such as PSO and P&O.
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Article title:
Relationship between investment opportunities and firm performance according to corporate life cycle: evidence from Tehran Stock Exchange
Authors:
Ghodratollah Taleb Nia; Mona Abednazari; Fatemeh Dadbeh
Abstract:
The aim of this paper is to review the relationship between investment opportunities and firm performance according to corporate life cycle. To test the research hypothesis, a sample of 40 companies listed in Tehran Stock Exchange over the period 2008-2012 based on panel method was taken. In these models, the presence or absence of effects models (fixed or random) is reviewed and finally the best model is estimated. Inference is based on significant level or p-value, thus likely that any value or significance level of the test is less than 0/05 is rejected at the 95 percent confidence level. The results indicate that the investment opportunities has relationship with firm performance for firms in decline but has no relationship with firm performance for firms in growth.
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Article title:
Modeling Behavior of Gardeners in Marketing Route Choice for Apple Product Using Artificial Neural Network (Case Study: Damavand City)
Authors:
Niloufar Ghodumi; Mehdi Kazem Nejad; Omid Gilanpour
Abstract:
Modeling of gardeners’ behavior in marketing route choice for apple product using artificial neural network is considered in the current work. Data are collected using field study and through 320 questionnaires completed by the gardeners. Gardeners were selected using random sampling. Thus, artificial neural network was used for predicting marketing routes used by the gardeners in the region. Efficiency of the routes was examined by estimating marketing factors margin and determining marketing cost coefficient for the routes under study.
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Article title:
Approving Biometric Identity Using Type Pattern Evaluation with Error Reduction
Authors:
Ali Reza Safaei; Mohammad shams Javi
Abstract:
The most important issue in relation with biometric systems is to offer a method to analyze unique and measurable characteristics and identifying their exact pattern. In the system proposed by us, two methods of constant sentence and password are used. By assessing the input data including username, password and its similarity with the type patterns calculated, users get permission to enter. Also an aging factor has used to update user patterns over time. This idea is offered to enhance accuracy and decrease error in pattern identification. The proposed architecture is relatively simple and effective, evaluated with numerous tests.
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Article title:
Examining Socioeconomic Composition in Homogeneous and Heterogeneous Schools (in Perspective of Student’s Social and Economic Status) and Its Impact on Socialization of High School Students in Sabzevar
Authors:
Maryam Jalalifar
Abstract:
Current research study aims at investigating socioeconomic composition in homogenous and heterogeneous schools and its effect on socialization of students. In order to collect data from students, some students were selected randomly. According to findings, sample size for female students in heterogeneous schools is about 50.7% and 49.3% for male students. In addition, it is 55% and 45% for female and male students in homogenous schools respectively. Findings indicate heterogeneous schools are more effective in socialization and adaptation to the community and external environment of the students for students. In comparison of male and female groups, it can be said socialization of male students is more than female students. Finally findings show heterogeneousschools are more influential in socialization of students based on school's internal rules and issues compared to homogenous schools.
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Article title:
Comparison of the Approach of the school managers, Physical education Teachers & Students to ward of the physical education course in Ahar high schools
Authors:
Hamideh Payvar; Hamid Janani; Mohammad Rahim Najaf Zadeh
Abstract:
The goal of the research is to compare the perspectives of secretaries, sport trainers and students to the sport lesson in high schools of Ahar. The research method was descriptive; comparing-reasoning, which was done as the executive. The population included secretaries, the sport trainers and students of the high schools of Ahar, and it included 30 secretaries, 13 sport trainers and 6130 students. And the selection process between trainers and secretaries was as the total counting and for students 385 people was as the binary-classified accidental. In this research for gathering the data the questioner was used which was made for secretaries, sport trainers and students. After verifying the concept, the questioners were checked by sport managing professors and counted by Cronbach (0.87) and the time stability was distributed and gather by retesting the questioners (0.875).
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Article title:
Improved photovoltaic energy output under partial shading conditions using Eagle Strategy algorithm
Authors:
Iman Soltani;  Mohammad Sarvi; Mohammad Parpaei
Abstract:
To increase the efficiency of photovoltaic (PV) systems, maximum power point tracker should be applied to the solar arrays. Output power of the solar arrays depends on the solar irradiance, temperature, and load. Irradiance changing effects on the current is more than the voltage, and with increasing irradiance, the current increases more than voltage and finally power increases. But effect of temperature changing is more on the voltage and with increasing temperature, voltage decreases and Consequently the power decreases. If solar array be under the shade conditions, it.s P-I characteristic has multiple peaks and finding of real maximum power point is a problem. This paper presents a fast maximum power point tracking with Eagle Strategy algorithm Optimization for PV systems under normal and partially shaded conditions.
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Article title:
A new method for determining the location and size of DG in distribution systems with Colonial competitive algorithm
Authors:
Mostafa Karami; Gholam-hossein Sheysi; Shahram Karimi
Abstract:
The placement of DG in distribution systems, it is necessary for a wide range of operating conditions and system security Be evaluated. Many of the indicators used to assess the optimum location of distributed generation sources, such as Collapse These indices to obtain a multi-objective criteria and optimal weight gain is often favors industry. This article colonial competitive algorithm for solving multi-objective problem of locating and tracking of distributed generation sources and parallel capacitors are used simultaneously. This objective is intended to improve Prfyl voltage, voltage stability and power loss reduction is active.
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Article title:
Iran Experiences with the Customized EFQM Model in Health Care
Authors:
Iman Mesgari; Ali Mohammadian; Mohammad Amin Shalchi Tousi
Abstract:
A lot of efforts in health sector have been made to provide and supply services so that policy making, control and valuation have been considered less important concepts in these centers. In order to solve this deficiency, this paper will propose a solution to evaluate organizational performance of active organizations in the health sector. The designed model was executed in 15 and 25 hospitals in the years 2010 and 2011, respectively. 30 practitioners among managers and senior experts in the form of six groups of five members evaluated their organizations through workshops. The obtained results were collected from 1200 individuals of top- and mid-level managers in terms of 350 indices.
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Article title:
Priority activities for IT Outsourcing
Authors:
Mohammad Jaberi
Abstract:
Information Technology Outsourcing (ITO) has generated considerable research interest since the historic Eastman Kodak deals of 1989. In this paper, a model has been developed for making the ITO decision based on the Analytic Hierarchy Process (AHP). Two hierarchies have been developed - one for making a choice of activities to outsource and another to choose the appropriate outsourcing methodology. The model has been tested by applying it to an outsourcing decision made by a university of Iran.
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Article title:
The effect of strategic purchasing on supplier development and performance
Authors:
Majid Jalaei; Habibollah Javanmard
Abstract:
The aim of this article is to introduce the effect of strategic purchase (SP) on the suppliers. development (SD) and purchasing performance. Design/methodology/approach: The research method is causal applied one and in order to gather data, the questionnaire was used under field method. The questionnaires were distributed among 241 companies among the suppliers of Imam Khomeini Oil Refinery Company of Shazand. Method of data analysis is also Structural Equation Modeling. Findings: this study indicate that there is significant evidence to support the hypothesized model in which SP a direct influence on SD practices and purchasing performance, as well as an indirect impact on purchasing performance mediated through SD.
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Article title:
Survey The Effect Of Management Based On The target On Productivity Of The Schools In Ghaemshahr
Authors:
Arezoo Valipur
Abstract:
An important element that in management style based on target has great importance , is according to the employees. And is built with the principle that employees are valuable assets in any organization. Also achieving organizational goals depends on proper management of this valuable resource. Workforce is the important factor of productivity. If the organization management acts in such a way that the workforce will have peace of mind and a strong motivation to work , And is not afraid of the future for various reasons, his productivity will be higher.
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Article title:
Evaluating affecting factors on executing business intelligence guidelines in organizations (case study: Qom Municipality)
Authors:
Fazeleh Faraji; Ghodratollah Bagheri
Abstract:
Present paper studies the impact of organizational aspects (managerial, human, technological and financial aspects) on executing business intelligence guidelines in organizations. It aims at studying the impacts of organizational aspects on establishing business intelligence system. It is an applied study in terms of purpose while it is a descriptive survey in terms of methodology and a field study in terms of data collection method.
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Article title:
Engagement at work: approaches, benefits and guidelines
Authors:
Dr. Hamid Zareh; Mehdi Golverdi; Amir Hossein Safari Nasab; Ali Asghar Rashid
Abstract:
A positive organizational behavior concept has emerged in the past decades, the concept of Engagement at work. Employees engaged in personnel work refreshed, energetic and productive they tend to efforts to achieve organizational goals and show their work. This paper aims to open and review the literature on the concept of engagement in mining concept in order to better and more accurate understanding of the concept and the vacuum has been done in this area. In this paper, engagement at the work of the terminology has been reviewed and noted the following aspects, approaches and the benefits of engagement at work.
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Article title:
Authority of Jurisprudent in the Islamic Government
Authors:
Reza Ali Karami
Abstract:
The term authority means level of having capability to influence people with level of affectability on them. This capability is gradually intermingled with practice and power of the ruler. At present, authority usually speaks of some level of official power, subordination of others and special obligation within certain rules. An authoritative person has naturally the right of commanding but authority differs from simple exercise of power or force.
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Article title:
Surveying the relationship between the auditor independence and rate of audit fees change in Tehran Stock Exchange (Iran)
Authors:
Shahrokh Bozorgmehrian; Hassan Heidary Soltan Abadi; Abbas Rashidi
Abstract:
This study examines the relationship between auditor independence and audit fees of listed companies in Tehran Stock Exchange. Discretionary accruals used to measure independent auditors. Research data using statistical sample of 80 companies listed in Tehran Stock Exchange for the period 2005-2010 have been analyzed in the method of least squares regression analysis and the combined data. Study includes two hypotheses that they investigate the relationship between company auditor independence and changing the audit fees with the change of company size.
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Article title:
Pedagogy review of the psychology of personality development of the elite students in schools of Iran Population: high school in Lorestan Province
Authors:
Yousef Mirzaian Kalvary
Abstract:
Usually the elite and talented students are better in comparison to normal students as educational condition. In fact, this factor is education that elite and talented students and their characteristics are identified. In addition, it is believed that many educational situations for elite students are a reflection of their high IQ. If this assumption is accepted, In between the elite and talented students do not should be deficiencies and shortcomings of Study.
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Article title:
Strategic programming challenges in cultural organizations
Authors:
Mohsen Ameri Shahrabi; Alieh Kazemi Ashlaghi Hosseini Rad; Iman Allahyar; Mahmoudreza Montazeri
Abstract:
Due to the nature of cultural organizations and complex changes in international community, the management of these organizations has specific requirements and planning and decision making on the activities of these organizations face with specific challenges in modern era.
Nowadays, attention to strategic planning is undeniable in the success of organizations and cultural programs and challenges in the area of strategic and long-term planning of cultural organizations and institutes are also more complex and more specific; Hence, it is only in the light of attention to such features that management, policy making and governance of cultural and art foundations and institutes will be possible.
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Article title:
Needs of Energy Smart schools and energy management
Authors:
Peyman Hashemzayi; Mohammad Hashemzehi
Abstract:
Smart School as one of the most important elements of the Islamic Republic of Iran, an education organization is a dynamic and learner in the learning process and improve the management system is being renovated to prepare different levels of students for life in the era of information and communication. This paper explores how a smart school is through the auto-off systems like heating and air conditioning, fire alarm and fire fighting systems, security systems and energy management and lighting pot.
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Article title:
Investigating the relationship between social capital and participation of students in environmental management and urban health
Authors:
Arezoo Valipur
Abstract:
Research method of descriptive survey is correlation type and is applied in terms of target. The present statistical population research have formed from high school students theoretical in Ghaemshahr . Based on the sampling table Karjessi and Morgan (1970) 384 individuals were selected as the sample. To access the sample stratified random was used sampling method. For data collection, was used a library of methods and a questionnaire. The instruments consists of two questionnaires that first questionnaire is to measure social capital and the second questionnaire, is participation of students in environmental management of urban health. Reliability was calculated by Cronbach alpha coefficient equal to 86/0 for the social capital questionnaire and 83/0 was for the questionnaire citizen participation in environmental management of urban health.
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Article title:
EVALUATION OF FAILURE MECHANISM ON ZIRCONIA REINFORCED ALUMINA COMPOSITES BY USING UNSUPERVISED PATTERN RECOGNITION TECHNIQUES
Authors:
Jahan Taghizadeh
Abstract:
The objective of this study is to utilize Principal component analysis (PCA) and Fuzzy clustering Means (FCM) as unsupervised clustering technique for the evaluation and classification of failure mechanism based on the analysis of the acoustic emission (AE) signals of presented. Materials used were two kinds of alumina and any kinds of zirconia reinforced alumina composite (ZrO2/Al2O3) specimens with the different microstructure, subjected to a three point bending test. Different AE sources are characterized and as a result, two types of failure mechanisms are distinguished. It is observed that at very low strain levels void nucleation is the main source for AE. At higher levels, the micro pop-in of primary voids and their eventual coalescence results in a different type of AE.
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Article title:
Investigation of effective parameters on critical speed of the rotating shaft
Authors:
Roghayeh Ahmadkelaye; Jamal Tareghi; Abouzar Abazari
Abstract:
In various industrial applications there is a need for higher speed. Critical speed and resonance are phenomena which play a major role in many machines and systems. Particularly in the case of rotating shafts and rotors, impermissibly high oscillation amplitudes occur at certain speeds which may even result in the destruction of the machine under certain conditions. In this paper, we will investigate the vibrations of a whirling shaft. For this purpose, we consider a thin elastic shaft with a concentrated mass and we will obtain its critical speeds by analytical and experimental methods.
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Article title:
ENHANCEMENT OF POWER SYSTEM STABILITY USING THE UNIFIED POWER FLOW CONTROLLER (UPFC) IN A REAL TRANSMISSION NETWORK LOCATED IN AZERBAIJAN REGIONAL ELECTRICITY NETWORK (IRAN)
Authors:
J.Mostafapour; M.Farsadi; D.Nazarpour
Abstract:
With the increasing demand of electricity, sometimes it is not possible to establish new lines to encounter situations situation. Flexible AC Transmission System (FACTS) uses the thyristor controlled devices and optimally utilizes the existing power network. FACTS devices play an important role in controlling the reactive and active power flow to the power network and hence both the system voltage fluctuations and transient stability. This paper proposes the Unified Power Flow Controller (UPFC) as a power electronic based device that has the capability of controlling the power flow through the line by controlling its series and shunt converters. The performance of this scheme has been investigated in terms of improvement of transient stability and voltage fluctuations of inter-area power system using MATLAB/ Simulink
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Article title:
Reduction of Nodal Prices in Electricity Market by using Series Capacitor
Authors:
Meysam Eghtedari; Mojtaba Shirvani; Mostafa Abdollahi
Abstract:
In deregulated electricity markets, the price of energy in different areas depends on congestion of transmission lines. In the system without congestion, the prices in all areas are near to each other and congestion surplus of system is low; in other words, system social welfare is high. But, when the lines are congested, the prices of areas are different and each area (nodal) gets a price. This issue is also known as nodal pricing or local marginal pricing. Nodal pricing in deregulated electricity markets is generally occurred and independent system operator (ISO) tries to reduce nodal prices in system and increasing social welfare.
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Article title:
Multi Band Power System Stabilizer Design in a Multi Machine Power System
Authors:
Mojtaba Shirvani
Abstract:
The low frequency oscillations (LFO) in power systems are generally occurred due to insufficient damping. The negative damping is produced by inherent lag between the field excitation and the electrical torque. In order to compensation of the proposed lag and also damp out the LFO, the synchronous generators are mainly equipped with power system stabilizer (PSS). In this regard, conventional PSS (CPSS) has been widely used to damp out the oscillations. But, due to drawbacks of CPSS, many advanced PSSs have been developed. In this paper a multi band PSS (MBPSS) is developed to get a moderate phase advance at all frequencies of interest to ensure robust oscillation damping. The proposed MBPSS is compared with CPSS. Improved genetic algorithm (GA) is used to tune the proposed PSS.
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Article title:
Reliability Assessment in Power Systems with Consideration of Reactive Sources
Authors:
Ahmad Memaripour; Mojtaba Shirvani
Abstract:
Reliability of power systems is an important issue in power system operation and planning. In order to obtain an acceptable operation and performance in power systems, it is required to improve reliability of system. Reliability can be improved by different methods such as replacement of components, improvement of maintenance and also changing network topology. In the changing network topology case, new lines, new generation units or other devices are installed to improve power system reliability. In this paper, the application of locally reactive sources for improving power system reliability is investigated. Locally reactive sources are allocated in power system based on an algorithm subject to reliability improvement.
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Article title:
The Investigation of the Relationship between Emotional Intelligence and organizational commitment of education employees of Darrehshahr City
Authors:
Bahman Gholami; Masoomeh Amoozadeh; Mohamad sadegh Hashemi
Abstract:
The ongoing study was conducted for investigation of the relationship between emotional intelligence and organizational commitment of education employees of Darrehshahr city. The theoretical framework of this study was produced based on topic coordination, selection and research hypotheses. The research method was resorted of descriptive kind and the data were collected via questionnaire. The statistical society of this trend involved all education employees of Darrehshahr city. They were consisted of 150 subjects who were selected randomly but based on Kokaran formula and interviewed. Nevertheless, the data were analyzed via SPSS software.
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Article title:
Numerical Method for solving Two-dimensional Linear Fuzzy Fredholm Integro-differential Equations of the second kind
Authors:
Hadis Seiheii; Somayeh Sohrabikia; Anis Shokoohimehr
Abstract:
In this paper we convert two-dimensional linear fuzzy Fredholm integrao-differential equation to two-dimensional linear fuzzy Fredholm integral equations of the second kind. Then, we use parametric form of fuzzy number and convert a two-dimensional linear fuzzy Fredholm integral equation to two linear system of two-dimensional linear fuzzy Fredholm integral equation in crisp case. We can use one of the numerical methods such as Adomian and find the approximate on solution of the system and hence obtain an approximation for fuzzy solution of the linear two-dimensional fuzzy Fredholm integral equations of the second kind. The proposed method is illustrated by solving some numerical example.
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Article title:
Adomian Decomposition Method for solving Fuzzy Nonlinear Mixed Volterra-Fredholm Integral Equation
Authors:
Hadis Seiheii; Katira Ghorbanpoor; Maryam Rezaii
Abstract:
In this paper, we use of Adomian decomposition method (ADM) for solving fuzzy nonlinear mixed volterra-fredholm integral equation of the second kind. We convert a fuzzy nonlinear mixed volterra-fredholm integral equation to a nonlinear system of mixed volterra-fredholm integral equation in crisp case. We can use of ADM and find the approximation solution of the system and hence obtain an approximation for fuzzy solution of the fuzzy nonlinear mixed volterra-fredholm integral equation of the second kind. The proposed method is illustrated by solving a numerical example.
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Article title:
Examining the effect of Cause-related marketing on Brand image with the help of Firm motivation, Social responsibility and Perceived quality as mediating variables
Authors:
Abbasali Hajikarimi; Sakineh Arabkoohsar; Ali Kaab Omeyr
Abstract:
The aim of this study is to examine the relationship between Cause- related marketing (CRM) and brand image directly and with the mediating role of firm motivations, social responsibility, and perceived quality among consumers. Conceptual model has been tested through distributing 290 questioners among consumers in fivefold of Tehran. Data analysis has been done in two levels: descriptive analysis and inferential analysis. The result of data analysis confirmed all assumptions and show that Cause- related marketing (CrM) has a direct and positive effect on brand image.
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Article title:
Determining of a dynamic model and PI controller design for a wind turbine with variable speed
Authors:
Mohsen Mozaffarian; Mohammadreza Soltanpour
Abstract:
In this paper, a dynamic model for wind turbines has been presented and an asynchronous generator 480V/275KVA is used in each one of variable speed turbines. In this text, we try to simulate a wind turbine field to supply 3-phase power, in different wind speeds, constantly, with constant frequency and amplitude, which will happen after transient state and it is necessary to know that this transient cannot be deleted.
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Article title:
A Genetic Algorithm Based Approach for Vehicle Routing Problem with Simultaneous Delivery and Pick-up and Time Windows in Home Health Care
Authors:
Habibeh Nazif
Abstract:
This paper proposes a genetic algorithm based approach for solving a special vehicle routing problem with simultaneous delivery and pickup and time windows in home health care. It concerns the delivery of drugs and medical devices from the home care company’s pharmacy to patients’ homes, delivery of special drugs from a hospital to patients, pickup of bio samples and unused drugs and medical devices from patients. Each patient is visited by one vehicle and each vehicle visits each node at most once. Patients are associated with time windows and vehicles with capacity. The problem can be considered as a special vehicle routing problem with simultaneous delivery and pickup and time windows.
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Article title:
Knowledge Management, Social capital and Intellectual capital Relationships in Process-Oriented Organizations
Authors:
Mohammad Reza Zare Mirakabad; Yahya Chaghouee
Abstract:
In today's competitive market characterized by its uncertainty, firms are able to compete that implement knowledge management well. According to the knowledge management link provided by the Rastgoi (2002), social capital formation in organizations considered as one of the most important factors affecting knowledge management implementation. Knowledge management effects social capital positively and both of them strengthen organization intellectual capital.
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Article title:
Simultaneous Multi-objective Locating and Sizing of Distributed Generation Sources and Shunt Capacitors Using Imperialist Competitive Algorithm
Authors:
Mostafa Karami; Gholam-hossein Sheysi;  Shahram Karimi
Abstract:
Today, application of shunt capacitors and distributed generation resources due to increase in demand and power quality parameters improvement has increased. Appropriate location and size of these two elements plays important role in bus voltage profile and stability improvement, reducing active power losses and economical aspect of the system. Due to the advantages of using DGs and capacitors simultaneously, Using from this two element has additional capabilities for the electrical power distribution system. The mentioned is related to the location and sizing of DGs and capacitors, when it is presented under a nonlinear optimization problem. In this paper, the imperialist competitive algorithm for solving multi-objective problem of locating and tracking the amount of distributed generation resources and shunt capacitors are employed simultaneously. This objective functions for this problem are voltage profile improvement, increase in voltage stability and decrease in active power losses.
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Article title:
Ranking Pharmaceutics Industry Using SD-Heuristics Approach of Multi-Criteria Decision Making Method and Clustering
Authors:
Seyed Hosein Ahmadi; Seyed Ramin Alizadeh Shani
Abstract:
In recent years the stock market has become one of the most attractive and growing business in respect of investments and profitability. But applying a scientific approach in this field is really troublesome because of variety and complexity of decision making factors in the field. This paper tries to deliver a new solution for portfolio selection based on multi criteria decision making literature and clustering approach. The paper results reveal that four basic indexes (including: leverage indices, efficiency ratio, liquidity ratio, and market value ratio) besides twenty four secondary indexes were effective in portfolio selection. Multi attribute decision making method (MADM) and clustering were used as analytical tools. The cases of this study embrace pharmaceutical companies accepted in Tehran Stock Market. When clustering companies they were divided in to two clusters and finally the companies which located in optimum cluster were ranked via SD Heuristics method.
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Article title:
Examine the impact on the mental health and life skills training reduces depression in young girls
Authors:
Aida Alamdar Baghini; Parvin Taheri far; Rouhallah Haji Alizadeh; Solmaz Shokoohi Moghadam
Abstract:
The aim of this study is to evaluate life skills education on reduces depression This is an experimental study with a sample size of random sampling of a school, and two groups of 30 students were chosen as the experimental control. The data were collected by questionnaires. The trainings were performed by eight sessions (every one 50-minute) and one session for every week. In this study, three variables and six hypotheses were tested. After data collection, analysis of covariance was used to test the hypotheses test. Significant difference for the mean scores f (Levine) is used. To validate the model statistical hypothesis Kolmogorov and smirnov tests were used. Analysis results show that life skills training increase social self-efficacy components especially anxiety and depression.
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Article title:
Investigate the effects of problem-solving skills training for youth mental health
Authors:
Rouhallah Haji Alizadeh; Aida Alamdar Baghini; Parvin Taheri Far; Solmaz Shokouhi Moghadam
Abstract:
This study problem_solving skills education on mental health and physical functioning is self efficiency. This is an experimental study with a sample volume of random sampling of a school, and two groups of 30 students were chosen as the experimental group and control. The data were collected by questionnaires. The training duration was eight sessions (In 50-minutes) and one session for every weekAfter data collection, analysis of covariance was used to test the hypotheses test. Denoting the average difference of scores, f (Levine) is used. To validate the hypothesis statistical model, Kolmogorofand smirnof tests were used. The result Analysis show that problem_solving skills training leads to increase social mental health and physical function components specifically anxiety and depression.
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Article title:
Evaluating factors affecting e-commerce success from the internet user's perspective of Isfahan province
Authors:
Atefeh Parsaian; Peyman Ghafari Ashtiani
Abstract:
Internet has created a considerable change via affecting different aspects of human life, one of the most important internet functions is using it in business and commerce that even can be implied that it created another revolution in the industrial and commercial age. The aim of this study is evaluating factors affecting electronic commerce success from the internet user's perspective of Isfahan province. The research methodology is survey and statistical method is descriptive. In this study the data are collected via a survey method. Statistical population of
this article is Internet users of Isfahan province (Iran). For gathering the information and attaining our goals, we used a nameless questionnaire consisting of 34 questions that has completed by 384 Internet users of Isfahan province within 37 days. To assure the results received from analyzing the questionnaire's data, we investigated the questionnaire reliability (Cronbach's alpha) hence this research has many respondents.
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Article title:
The role of Sport in preventing children and teenagers from delinquency
Authors:
Narjes Firuzabadi; Morteza Fathi
Abstract:
Plan and evaluation of factors causing delinquency show that in parallel to delinquency diversity and multiplicity, also there are diversity and multiplicity of prevention. One of the current complex and upsetting issues that have devoted attention of many researchers to itself, is the issue of young offenders or delinquent children and teenagers, that many efforts have been for its prevention. During the past period prevention methods from crime have been limited and punishment were the only effective means to deal with it. But today the importance of crime’s prevention is greater than in the past.
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Article title:
The study of Total Quality Management as a window on innovative performance (Mellat Bank Staff of Qom province)
Authors:
Mahdi Barati Nosrat; Sayed Majid Ahadi Shoar; Ardeshir Zamani
Abstract:
The present study was undertaken with the aim of analyzing the impact of total quality management and organizational learning on innovation performance in Mellat Bank of Qom province. This study investigated the impact of organizational learning in the relation between total quality management (TQM) and innovative performance. The aim of the present study applied descriptive - survey. The study sample included 210 employees Mellat Bank of Qom province. The sample included 136 students who were selected by stratified random sampling. A questionnaire was used to collect data that are valid through alpha test and its validity has been confirmed by university professors.
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Article title:
The impact of schemas on organizational performance dimensions of personality
Authors:
Reza Sepahvand; Samereh Pourmoradiyan; Samad Rahimi Aghdam; Masoumeh Hatamnejad
Abstract:
One of the factors that influence employees’ performance is personality and personality traits. Personality is the unique dimension of human being that distinguishes him from others and only some components of this dimension is observable and experimented by behavior, reactions and attitudes .Job performance, as employs occupational behavior organizational value, is defined in different times and occupational situations. This research is applied from goal perspective and it is descriptive and survey according to data collection method. The data were collected by Young maladaptive schemas questionnaire by Cronbach alpha coefficient of 0.84 and personality questionnaire with Cronbach alpha coefficient of 0.73 and performance questionnaire with Cronbach alpha coefficient of 0.891.
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Article title:
A Novel Maximum Power Point Tracker for Photovoltaic Generation Systems using Fruit Fly Algorithm
Authors:
Navid Ghaffarzadeh; Hamid Bagheri
Abstract:
This paper presents a new algorithm for Maximum Power Point Tracking (MPPT) in photovoltaic (PV) system. Since the maximum power point tracking (MPPT) has fundamental role to maximize the efficiency and minimize the cost system therefore, the selected algorithm must be proper to track accurately and maintains system in maximum power point. In this paper, first the curves of system have been considered under different conditions, then using of the proposed algorithm shows that it can track maximum power point accurately and maintain the operation of the system in this point. Also the results show that the proposed algorithm tracks with acceptable speed and fluctuation in maximum power point is fiddling.
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Article title:
Methods of financing long-term and short-term of companies in Tehran
Authors:
Parvin Ghadami Ghalandari; Arezoo Vosoogh; Hamidreza Nezhadali lafmejani
Abstract:
Development of various methods of financing will lead to good infrastructure for quick access to the required funds from Project fastest and most convenient way possible and economic production. This study attempts to examine ways of financing industrial projects in 244 companies in Tehran, according to Morgan selected sample table using data collected from the questionnaire were analyzed by spss software. While explaining the methods used to introduce the various methods available to domestic and international deals to choose the most appropriate and most efficient tools used to give funds to applicants. The results indicate that a bank is the most used method of borrowing the resources and the use of other methods of financing has been used less.
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Article title:
A Comparative Study of Factors Affecting Academic Failure in Schools Inside and Outside of Iran
Authors:
Ali Akbar Sarbaz Hosseini
Abstract:
What is studied in the present research is the subject of academic failure in J.A.A schools abroad (Indian Subcontinent), which is Iranian schools in Pakistan, India and Bangladesh. This research is trying to be descriptive - survey method and by a questionnaire and descriptive statistics (frequency) to investigate the causes of academic failure. This research is trying to be descriptive - survey method and by a questionnaire and descriptive statistics (frequency) to investigate the causes of academic failure. The population consists of 149 students (boy girl) in intermediate and high school and college in the academic year 2005-2006 total are 2800 students.
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Article title:
Investigating the relationship between Investment Opportunities Set(IOS) and financing through borrowing management in the firms listed in Tehran Stock Exchange
Authors:
Alireza Zamanpour; Iraj Soltani; Hossine Khazaali; Amrollah Khazaali
Abstract:
In recent decades, the researchers and experts focused on studying the effect of firms’ debt ratio on investment opportunities (IOS) and its determination from future studying development point of view. Many researchers conducted various studies abroad. The findings of these studies reveal that there is a relationship between financing policy through borrowing and investment opportunities. The present study is an experimental one in the corroboration research field which aims at investigating the application of financing policy through borrowing and investment opportunities and four debt indices used for borrowing policy: MRKTLEVG1,2 and BOOKLEVG1,2 and three ratios used for investment opportunities(IOS): MBEQITY, MBASST, EP.
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Article title:
NEH Method Modified in Flow Shop Scheduling
Authors:
Mohammad Ali Mohammadi; Zahra Motamedi; Shahriar Farahmand Rad
Abstract:
Flow shop scheduling gets involved by determining the order of the optimal jobs that are processed on a number of machines in a fixed order. Generally, it has been shown that the problem of NP flow shop scheduling is complete. Exact algorithms like integer programming and branch and bound ensure optimality but they don't give the optimal answer even to small problems in a polynomial time. These methods have shown that they give good efficient answers in a reasonable time (not necessarily optimal); it is more than a few decades that by starting with Johnson's algorithm many studies have been conducted on the flow shop problems but there are only very few good algorithms. Nawaz-Enscore-Ham method that is used for minimization of the maximum time spent is the most common algorithm available due to its simplicity, quality of answer and complexity of time.
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Article title:
Factors Effective in Farmers' Access to Agricultural Credit in Sistan
Region
Authors:
Fariba Miri
Abstract:
According to the significance of farmers' access to credit, in this study the factors effective in farmers' access to agricultural credit has in Sistan Region has been investigated by means of Logit model. The data and information required in this study were obtained by completing of questionnaire by farmers in this region in the 2010-2011 crop years; to this end, by means of the random sampling method with a sample of 100 individuals, the farmers were interviewed. The results of the study showed that variables of age, the distance from the farm to the bank, number of family members, level of literacy, participation in extension classes and rate of sales are among factors that affect farmers' access to credit.
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Article title:
Investigate the role of Transformational leadership in organizational change (Case study of an industrial company in Iran)
Authors:
Elham Gorgani; Malihe Nasiri; Elahe Jafari; Hossein Nazok tabar
Abstract:
Due to the competitive environment on the market today Organizational change is among the most important. Focus on leadership as a strategy to enhance organizational transformation. The present study sought to achieve leadership roles in organizational change. In this study, a questionnaire to assess the impact of leadership on organizational transformation of industrial enterprises designed. The questionnaire among 212 experts from industrial companies in the Mazandaran of Iran has been distributed. Once collected, the data were analyzed by Spss software. The results of the analysis showed leadership in the cognitive skills, practical skills
and social skills managers on organizational change has had a significant positive impact.
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Article title:
Studying the role of staff`s knowledge sharing on the innovation in providing services to students from the perspective of Dezful Payam Noor University`s (PNU) staffs
Authors:
Sana Safari; Esmaeil Safari
Abstract:
The subject of this research is to deliberate the role of staff`s knowledge sharing on the innovation in providing services to students from the perspective of Dezful Payam Noor University`s (PNU) staffs in the academic year of 2013-14. The gen-eral goal of this research is to study the relation between staff`s knowledge sharing and the innovation in providing services for students. The statistical population included all of the Dezful PNU`s employees, consist of 20 Faculty members and 44 staffs, all of which were selected samples.
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Article title:
A Study on Impact of Knowledge Sharing upon Evaluation of Performance in Employees of Mazandaran Payame Noor University (Iran)
Authors:
Sana Safari;  Seyed Hematollah Taheri Otaghsara
Abstract:
As performance of employees in any organization serves crucial role in its success, this study aims at examining the impact of knowledge sharing upon evaluation of performance among employees of Mazandaran Payame Noor University (Iran). The population in this survey-based study consisted of all employees in Mazandaran Payame Noor University. Then, 201 employees were selected on the basis of Morgan Table and multistage random sampling. Knowledge sharing (including personal, group, and organizational dimensions) and evaluation of employees' performance (in terms of 4 dimensions including trustiness, attitude, quality of performance, and initiative) were considered respectively as independent variable and dependant variable.
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Article title:
Study on Strategic factors for Development of Urban Markets in Metropolises with using SWOT Technique (Case study: Mashhad)
Authors:
Masoud Razavi; Akram Sadat Hosseini; Majid Najafpour
Abstract:
Increasing population growth especially in developing countries has forced managers of public section to adopt options to enhance citizens’ satisfaction. Supplying citizens’ daily demand in an appropriate way is a major issue in civil areas, an option for which is to create urban markets that offer the products in lower price as a result of eliminating the intermediates through production to supplying chain. It is therefore necessary to determine accelerating and decelerating factors as well as opportunities and set practical plans. SWOT analysis and quantitative matrix of strategic planning, evaluate and classify the proposed strategies.
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Article title:
Systematic design of nan-magnet logic circuits
Authors:
Amin Vanak
Abstract:
In the past decade, the technology of tiny quantum cellular automata, considered as emerging technologies by numerous studies. Magnetic implementation, with Nano- Magnet logic (NML), has been regarded as an alternative solution for CMOS technology. The main advantages of NML circuits are, firstly, the Feasibility of combining logic and memory which are on one device, and the other one is, obtaining expected minimum power consumption and also remarkable tolerance
against heat and radiation. The behavior of NML and different QCAs are similar to CMOS, therefore, architectural organizing should be designed according to their characteristics, and identification of what applications are the best and most suitable solution for this technology.
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Article title:
Study of the Effect of Organizational Factors on Customer Anger A Case Study on Banks of Ilam City
Authors:
Rasoul Azimi Mehr; Vahid Sharifi; Seyyed Mohammad Tabatabaei Mehrizi
Abstract:
The study aims to investigate the effect of organizational factors on customer anger in banks of city in Ilam. This is a descriptive-quantitative and applied research. Population of the study includes all clients of the banks in Ilam whose number is unlimited. Hence, 384 people were selected on the basis of sampling unlimited population. Data collection instrument is a researcher-made questionnaire. Validity of the questionnaire was confirmed by experts in the field. Reliability of the questionnaire was also computed by Cronbach's alpha, which equals 0.914 and indicates a high reliability of the questionnaire. Data analysis was performed by structured equations via LISREL software. Results of the study indicate that organizational factors influence customer anger. Moreover, managers, personnel, and regulations influence customers’ anger from banks.
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Article title:
Study of Criteria for self-defense in domestic and international documents
Authors:
Mohamadreza Marandi; Soheila Akbarzadeh Divroudi
Abstract:
Self-defense is the right that allows an individual to commit a crime in order to protect himself, his property and honor and also to prevent aggression. This right is exceptional to the criminal responsibility of the committer. In this paper, the effects of self-defense in domestic and international legal affairs is investigated and it will be determined that how the extension and impacts of it can halt and reduce criminal behavior among individuals and can cause security in the society. Also it clarifies that how the use of weapons and forces can be legitimized.
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Article title:
The impact of green marketing strategies on consumer buying patterns
Authors:
Sina Nobahari; Abdolhamid Hajipour Shoushtari; Abdullah Naami
Abstract:
Having required the ecological production and green business activities, companies have to integrate environmental efforts and marketing strategies. Marketing science so far has experienced various philosophies that are based on this philosophy, production, product, selling, marketing and social marketing, and are based on the vision, philosophy and the philosophy of the last mentioned in our discussion, and all are on the composition of trade, business and the environment and protecting it. The purpose of this study was to investigate the impact of green marketing strategies on consumer buying pattern. The present study is based on the field study on matter of collecting the data, and in case of implementing, that is descriptive and based on the goal and purpose, and it is applied.
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Article title:
Effect of Income figures revised to provide a quality profit companies listed in Tehran Stock Exchange
Authors:
Mohammad Reza Abdoli; Zahra lashgari; Vahid Andalib
Abstract:
The purpose of this study was to investigate the influence of the number of appeals submitted Income of the company's earnings quality is accepted in Tehran Stock Exchange . Quality profit and revenue model has been operating cost . time from 1386 to 1390 were analyzed using multiple regression analysis are .. Also, the results showed that the amount of money offered re financial operating frequency if the appeal presents no correlation was found during the research period earnings quality . Owner also had a significant positive association with earnings quality . In other words , the non-state -owned company 's quality, more gains seen
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Article title:
Aesthetics of Sustainable urban. Public participation, enhance urban aesthetics
Authors:
Mina Bakhshi; Moloud Shahsavargar
Abstract:
When we look to the most beautiful cities in the world have always felt that 'the living city. The Feeling Amrmbh may not a clear picture of the quality of these cities had a special structure which, while That many modern cities, we are lacking quality. Jane Jacob's book The Death and Life of Great Cities Americans suggest that the essential quality of life is common to all cities, urban space flexibility 's. These urban quality has always been the most basic and fundamental of structural quality is pivotal in this article To evaluate the structural quality of the urban fabric will pay attention to. Alignment of structures in large Exponential and at different levels of scale, strong bonds and strong and fit together on a project have been In this paper we take a complex idea and world governing it tries to access a specific definition of flexibility Urban spaces and the scientific laws governing it and other mining-related principles and criteria of integrity and stability The old cities were considered.
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Article title:
Internal marketing, organizational citizenship behavior and quality of service
Authors:
Hasan Kamalinasab; Abolfazl Sami; Ahmad Zendehdel; Massoud Javidi Zargari
Abstract:
Today with the increasing expansion of services industries and level of competition in the markets for these industries, gaining a competitive advantage for enterprises has become an important challenge. In service organizations, due to the direct interaction of staff (especially front-line staff) with customers and their customer-oriented role in dealing with customers, Staffs with customer-oriented behavior who are committed to the goals and prospects of the company have been proposed as one of the main sources of competitive advantage. Expansion of internal marketing concepts and ideas, along with external marketing concepts and approaches, are witnesses to this matter.
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Article title:
Identification and ranking the effective factors on maintaining and improving students satisfaction of academic services in Islamic Azad University of Neyshabur (Based on Satisfaction Index model presented in Malaysia)
Authors:
Dr.Tooraj Sadeghi; Sahel Farokhian; Seyed Ebrahim Hosseini; Azadeh Kianynejad
Abstract:
Higher education is considered as one of the key elements of human resources development in every country. Significant characteristic of higher education over the past four decades is the rapid expansion of higher education institutions in developing countries, especially in Iran country. In fact, Higher education represents a significant investment in human resources which helps the development of the country by providing and enhancing knowledge, skills and attitudes needed in the human resources.
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Article title:
Impact of the Corporate Governance Quality on Conflict of Interests Costs between Shareholders and Management
Authors:
Iman Dadashi; Elham Mansourinia; Milad Emamgholipour
Abstract:
In this study, the impact of the corporate governance quality on the conflict of interest costs between shareholders and management of listed companies in Tehran Stock Exchange has been studied. Therefore, among the companies member of universe that are eligible for review, 140 companies were selected during the time span from 2006 to 2011. In this study by multiplying two factors (measures of free cash flow and Tobin Q) in together, the dependent variable (conflict of interest costs between shareholders and management) can be obtained.
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Article title:
Investigating Relationship between Board Reward on EPS and Income Estimation Error of Firms Accepted at Tehran Stock Exchange
Authors:
Mohammadjavad Zare Bahnemiri; Mostafa Malekian Kalehbasti; Ali Fateri
Abstract:
Investigating impact of board reward on EPS and income estimation error in firms is goal of this research. In this line, we select sample included 101 firms during 2006 till 2012 from firms accepted at Tehran stock exchange. In this research, income estimation error and EPS variables are used as dependent variable and board reward variable is used as independent variable. Also 3 variables named financial leverage, ratio of market value to book value of equity (M/B) and firm size are used as control variables. We used from regression analysis in this research.
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Article title:
Study the relationship between audit fees by ownership structure of accepted companies in Tehran Stock Exchange
Authors:
Amir Eshghalizadeh
Abstract:
Pricing of audit services, is one of the interesting topics of many researchers and several studies have been done in this field up to now. Some of these studies have sought to explain the factors that potentially have an effect on the pricing of audit services. The basic purpose of the present study was to investigate the relationship between audit fees by ownership structure of accepted companies in Tehran Stock Exchange. In this study, family ownership, and government ownership institutional ownership are considered as measures of ownership structure. The number of sample companies is 72 companies and research courses, including 6 years from 2006 to 2011. According to the results, the family ownership and audit fees, a significant and inverse relationship is established.
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Article title:
Effects of Pilates training, massage therapy, and combinational exercises on joint pain reduction and quality of life among menopause women
Authors:
Farzaneh Taghian; Behnam Ghasemi; Samira Rezaei
Abstract:
The aim of the present study was to explore the effects of the Pilates exercising method, massage therapy, and combinational exercises on joint pain reduction and quality of life among menopause women in Hamedan who referred to clinics due to suffering from joint pain. The population of this study included all menopause women (aged 40 to 60)who referred to eight orthopedic clinics in Hamadan. A total number of 80 women were selected as participants in the sample under study. The instruments used to collect the data were demographic information questionnaire, McGill's Pain Scale, and the LifeQuality Questionnaire (Weber and Schubert). The two last questionnaires were used to measure menopause women' perceptions of joint pain and their quality of life. Besides, the data analysis was performed using descriptive and inferential statistics.
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Article title:
An Investigation into the Factors Influencing Strategic KM and Decision Making through Enterprise Resource Planning Systems
Authors:
Mohammad Reza Mohammadi; Mahnaz Eskandarian
Abstract:
Enterprise Resource Planning (ERP) systems come effective to release the potential of companies regarding integrating business and management processes. A discussion on how and in what direction Enterprise Resource Planning Systems affect the decision of the upper and middle level managers of businesses has been proposed, where on further a survey on the effects of ERP systems on strategic knowledge management to make enterprises more innovative and competitively advantaged, transformable, and decisions based on ERP systems has been proposed. Research findings indicate that the role and the impacts of these systems on strategic information management and decision-making regarding global and local business application examples will be investigated.
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Article title:
Performance Evaluation of 360 Degree Feedback and Its Relationship with Employee's Satisfaction (Case study: Telecommunications of Damghan city)
Authors:
Mahmoud Bani; Sedigheh Eghbalieh; Hosein Asadi
Abstract:
This study is part of research results related to the implementation of 360 degree feedback and its relationship with employee's satisfaction of Telecommunications of Damghan city in 92 years. According to the study, a sample of 40 telecommunications employees was determined and selected as research population and was selected with randomly sampling method and the questionnaire was prepared after collecting the results of the study indicate that the result is to implement 360 degree feedback method to improve organizational performance and improved detection capabilities of employees and improve communication, directors, supervisors and employees leads and factors affecting it are studied.
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Article title:
A Study on the Audit's Role in Discovering the Corruption
Authors:
Maryam Moharrampour; Sara Esfandiyari; Mahdi Katouzi
Abstract:
In recent years the issue of corruption and fighting against it can be seen so much. Any type of unlawful seizure in public property and unlawful use of powers to make the efficiency of financial resources for personal gain is called corruption. In the past few years, that were the climax of integration and exclusivity in global investment, the capital world witnessed numerous cases of massive fraud that crippled the global market.
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Article title:
Measuring Bank Services Quality through System-Exchange Model: evidence from Sina’s Bank Customers of Ahwaz City
Authors:
Neda Zergani1, Mehdi Elhaei Sahar
Abstract:
This paper aims to investigate the quality of service and ranking the aspect of this quality in the branches of the Ahwaz Sina bank. For this purpose, the exchange-system measure has been used. This model is special for quality of banking services. We extracted a questionnaire through our model that include 21 questions. These questions contain four domains that are quality of service, quality of service behavior, quality of machine service and quality of exchange service.
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Article title:
Comparative evaluation of the Human Development Index in Iran and OPEC Countries
Authors:
Faegheh Mohagheghzadeh; Shokoufeh Ghasemi; Parichehr Nasiri; Fatemeh Mohagheghzadeh
Abstract:
Growth of the Gross Domestic Product (GDP) has been considered as one of economic growth and development indexes, but since this index is not a good measure to determine citizens’ welfare, economists considered an index which includes economic parameters as well as social and human parameters. The best of these indexes is human development index.
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Article title:
Comparison of Explicit Relations of Darcy Friction Measurement with Colebrook-White Equation
Authors:
Saeed Kazemi Mohsenabadi; Mohammad Reza Biglari; Mahdi Moharrampour
Abstract:
In order to measure friction drop in flow pipes, Darcy- Weisbach relation is usually used, one part of which is Darcy friction factor. One precise relation to measure this coefficient is Colebrook-White equation. However, since this relation is implicit and it needs numerical root finding methods to gain friction factor, researchers provide multitude substantial and explicit relations for it, where considering relations’ accuracy before they are applied is very crucial. In this research, 29 explicit relations collected by different researchers are provided and then they are tested regarding accuracy. Results show that, compared to Colebrook- White equation, Serghides (1) (1984), Vatankhah-Kochakzadeh (2008) and Buzzelli(2008) relations, with relative error lower than ±0.05% for different Reynolds numbers and relative roughness provide best responses.
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Article title:
Reviewing the Iranian traditional architecture and its impacts at the tourism industry expansion
Authors:
Samira Esmaeeli
Abstract:
This paper discussed traditional Iranian architecture and its impact on tourists’ attraction by written books and articles in scientific journals. Regarding this issue the traditional architecture is found in all left traces, of the past in most cities of Iran, in this paper, it has been tried to provide in a variety of an Iranian architectural styles, architecture and tourism relations, and the work according to attract tourists .Due to geographical situation of Iran in the Middle East and the Islamic Republic of Iran's policy on fundraising ,by transferring foreign currency to the country, it seems necessary to expand the tourism industry more than before. This article knows, giving value to rich architectural knowledge of Iran, as one ways to attract tourists and considered it as the main tourist attraction in Iran.
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Article title:
Review and analyzing the factors affecting the stickiness behavior of general administration costs and sales of listed companies in Tehran Stock Exchange
Authors:
Masoud Jalilian; Ebrahim Vahidi Elyssai
Abstract:
Recent research on the costs behavior shows that costs do not change according to changes in sales. In other words, the cost increases according to the increase in sales, but it does not reduce according to the decrease in sales. This disproportionate behavior called cost stickiness. So, the main purpose of this study is to analyze the factors affecting the stickiness behavior of public-administrative costs and sales of listed companies in Tehran Stock Exchange.
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Article title:
The Relationship between Stability of Abnormal Changes in Cash Balance with Stability of Sustainability of Discretionary Accruals in the Companies Listed in Tehran Stock Exchange Tehran
Authors:
Farhad Ashouri
Abstract:
Firms with low growth and high free cash flow, in order to reduce the negative effects of free cash flow to invest in projects with negative net present value, attempt to use discretionary accruals to increase firms earning. So, it can be expected that the unusual stability of the positive changes in the cash balance is less than the stability of discretionary accruals because positive changes have the least stability compare to the other components. The purpose of this study is to estimate the abnormal changes in cash balance and investigate its relationship with sustainability of the discretionary accruals. Period of the study includes 5 consecutive years, from 2008 to 2012 in which data of 107 listed companies, in stock exchange, during the mentioned period, has been collected and analyzed for statistical sample.
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Article title:
The Effect of Earning Management Forecast Characteristics on Investment Cost of Companies Listed in Tehran Stock Exchange Tehran
Authors:
Amir Eshghalizadeh
Abstract:
The research focuses on the distribution of earnings forecast of per share as an information that has a crucial role on drawing future perspective of the company for investors, and the effects of different characteristics of the forecasts on the investment cost of companies listed in Tehran Stock Exchange. The sample consisted of 102 companies, out of companies listed in Tehran stock exchange whose data during the Years 2008 to 2012 had statistically been analyzed. The results of the regression tests showed that there is a significant relationship between the bad news and the information content of earnings management forecast with investment cost. In fact, issuance of the bad news, regarding the forecast of earnings per share, reflects the fact that the manager is pessimistic about the future outlook of the company.
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