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The Effect of Corporate Financing on Asymmetric Cost Behavior With Emphasis on the Moderating Role of Internal Control, Representation and Governance Mechanisms

کلیدواژه: Financing, Asymmetric Cost Behavior, governance mechanisms of internal control, Agency

نویسندگان: Kabiri Mohammad Taghi, Heydari Rostami Keramat Allah, Shahmoradi Farinosh

ناشر: چشم انداز مدیریت مالی - JOURNAL OF FINANCIAL MANAGEMENT PERSPECTIVE

Asymmetric cost behavior refers to the different response of variable costs in case of an increase or decrease in the level of the company's operating activity due to managerial commitment decisions to preserve unused resources when the volume of activity decreases. The purpose of this research is t... ادامه

سال:2023

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Explaining Network Model of Social Responsibility Actors in Accounting from Perspective of Corporate Governance System

کلیدواژه: Sociology,Actor Network,Corporate Governance System,Corporate Social Responsibility

نویسندگان: MOHAMMADI OMID, GIVAKI EBRAHIM, Kabiri Mohamad Taghi, MOSLEMI AZAR

ناشر: حسابداری و منافع اجتماعی - حسابداری و منافع اجتماعی

Objective: The research is aimed at designing network model of social responsibility actors in accounting from perspective of corporate governance system. Method: To achieve research goal, primarily and studying theoretical foundations, research background, and performing semi-structured interviews ... ادامه

سال:2022

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Concept Analysis of Non-Technical Skills in Cardiopulmonary resuscitation: Use of Hybrid Model

کلیدواژه: A concept analysis,Non-technical skills,Cardiopulmonary resuscitation,the hybrid model

نویسندگان: HEYDARI ABBAS, HOSSEINI MOHAMMAD

ناشر: مجله انجمن آنستزیولوژی و مراقبت های ویژه ایران - JOURNAL OF IRANIAN SOCIETY ANAESTHESIOLOGY AND INTENSIVE CARE

Background and Aim: Despite the emphasis on the teaching and training of non-technical skills and teamwork based on CPR guideline (2015), the concept of non-technical skills in CPR is not well-known and clear in social and cultural context of medical sciences in Iran. Materials and methods: Using th... ادامه

سال:2018

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Presenting a Model for Improving Education Quality Using Emerging Technologies in School Smartization: A Qualitative Study

کلیدواژه: School smartization,IoT,cloud computing,quality of education

نویسندگان: Nouri hasan abadi Keramat allah, Sobhani Abdoreza, HASHEMZADEH KHORASGANI GHOLAMREZA, Abaspour Esfadan Ghanbar

ناشر: مدیریت مدرسه (Journal of School administration) - JOURNAL OF SCHOOL ADMINISTRATION

Introduction: The School Smartization Project has been implemented in Iran since 2011 in response to rapidly accelerating technological change in the world. School smartization is still at the beginning of its journey and seems not to be moving ahead with technology developments and needs to develop... ادامه

سال:2020

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A Study on the Effectiveness of Shahid Sadr's Method in Discovering Islamic Theory of Economic Justice

کلیدواژه: Shahid Sadr,Discovery,Method,Justice,Economic School

نویسندگان: MIRMOEZI SEYED HOSSEIN, nazarian mofid mohammad taghi

ناشر: اقتصاد اسلامی - Islamic Economics

In his book Eghtesadona (our Economy), Shahid Sadr uses the discovery method to explain the economic school of Islam. Since the theory of justice is distinct from school theory, one may ask the question, "Does the discovery method work well enough to discover the theory of justice? " This article at... ادامه

سال:2019

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Artificial Intelligence and Ethical Decision-Making in Accounting and Auditing: Analysis of Related Challenges

کلیدواژه: Keywords: challenges, Future of accounting,

نویسندگان: Azarsaeed Yashar, Rostami Shoeyb

ناشر: قضاوت و تصمیم گیری در حسابداری - Judgment and Decision Making in Accounting and Auditing

AbstractThis article examines the ethical challenges of using accounting systems based on artificial intelligence for decision-making and presents the correct decision-making in the framework of the four-component model of Rest. The following article contributes to the literature related to accounti... ادامه

سال:2023

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The European Court of Justice and the Problem of Conflict between Economic Goals and Environmental Considerations

کلیدواژه: European Union,European Court of Justice,Economic Goals,Environmental considerations,Environmental Cases,Discriminatory Test,Proportionality Principle

نویسندگان: FARROKHI RAHMAT ALLAH, RAMAZANI GHAVAMABADI MOHAMMAD HOSSEIN

ناشر: مجله حقوقی بین المللی - International Law Review

There has ever been a conflict between economic interests and environmental considerations. This conflict is more eminent in the legal system of the European Union (EU). EU was founded mainly for economic integration and the elimination of trade barriers, but other issues especially the environment ... ادامه

سال:2020

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Application of Hybrid Data Mining Model (Genetic Algorithm-Wavelet-Deep Neural Network-Monte Carlo Method) for Forecasting the Price of Agricultural Products: A Case Study of Future Price of Saffron in Agricultural Commodity Exchange

کلیدواژه: Forecasting, Future Price of Saffron, Genetic algorithm, Wavelet Theory, Deep learning Neural Network, Monte Carlo Method

نویسندگان: Heydari Reza, Haj Seyed Javady Seyed Mohammad Reza

ناشر: اقتصاد کشاورزی و توسعه - Journal of Agricultural Economics and Development

The price forecasting and its changes trend is one of the most important factors in decision making and formulating strategies related to agricultural products. This study aimed at presenting a hybrid data mining model for accurate price forecasting of agricultural products, including nonlinear mode... ادامه

سال:2023

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Designing The Most Suitable Hybrid Model for Forecasting The Future Price of Saffron in The Agricultural Commodity Exchange

کلیدواژه: Saffron Price Forecasting , Hybrid Model ,Genetic Algorithm , Deep Neural Network and Monte Carlo Method

نویسندگان: Haj Seyed Javadi Seyed Mohammad Reza, Heydari Reza

ناشر: تحقیقات اقتصاد و توسعه کشاورزی ایران - Iranian Journal of Agricultural Economics and Development Research

Saffron, as the most expensive agricultural and medicinal product in the world, has a special place in buying and selling related to the Iranian agricultural commodity bourse. The saffron commodity bourse, like any other market, has always faced limitations and structural problems, and most of these... ادامه

سال:2022

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Investigating the Relationship between State Ownership and the Performance of Interest-Free Banking in Iran

کلیدواژه: State ownership, rate of return on assets, rate of return on equity, capital adequacy ratio, bank overdraft

نویسندگان: Bahari Ghoshe Bolag Vahid, Taghi Nataj Malekshah Golamhasan, Solgi Mohammad

ناشر: تحقیقات مالی اسلامی - Islamic Financial Research

1. Introduction and Objective
Evaluating banks’ performance is critical due to their fundamental role in ensuring financial stability and promoting economic development. In Islamic banking, operations are governed by Sharia principles, making p... ادامه

سال:2025

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