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Search Results: 1 - 10 of 605 matches for " Saeid Jabbarzadeh Kangarlouei "
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The Investigation of the Relationship between Cultural Values and Corporate Social Responsibility (CSR), Organizational Commitment (OC) and Personal Benefit (PB) in Accounting System of Iran
Saeid Jabbarzadeh Kangarlouei,Morteza Motavassel
Asian Journal of Business Management , 2011,
Abstract: This research aims to study the relationships between cultural values and ethical dimensions of Corporate Social Responsibility (CSR), Organizational Commitment (OC) and Personal Benefit (PB) in accounting system of Iran. The cultural values criteria in this study include Power Distance Index (PDI), Uncertainty Avoidance Index (UAI), Individualism (IDV) and Masculinity (MAS). For measuring the cultural values, Hofstede questionnaire (1991) and in order to collect data for CSR, OC, and PB, Singhapakdi et al. (1996), Hunt et al. (1989), and Clikeman and Henning standard questionnaire (2000) were used, respectively, because of their high validity and reliability. Research sample consists of 115 accepted companies in Tehran Stock Exchange (TSE) during the period of 2004-2010. The regression models and econometric software EViews 6 are used to test the hypotheses. Research findings indicate that there is a weak correlation between cultural values and ethical dimensions of CRS, OC, and PB that results in the rejection of research hypotheses. In addition, among the variables of cultural values, UAI has the most and MAS index has the least impact on CSR.
The Impact of Intellectual Capital, Social Capital and Psychological Capital on Competitive Advantage of Vehicle Industries in Tehran Stock Exchange (TSE)
Saeid Jabbarzadeh Kangarlouei,Narges Shadkami,Morteza Motavassel
International Journal of Academic Research in Business and Social Sciences , 2012,
Abstract: The purpose of this study is to investigate the impact of intellectual capital (IC), social capital and psychological capital (PC) on competitive advantage of vehicle industries in Tehran Stock Exchange (TSE). Considering the features of today world, increasing competitive advantage is absolute challenge of firms because more emphasis on natural resources and relative advantages may not lead to value creation. In this regard, firms should consider competitive advantage and the factors of its creation. The research method of this study is correlation and population consists of four vehicle companies of Bahman Group, Saypa, Irankhodro and Tractorsazi. SPSS software and Pierson coefficient of correlation and multiple regressions are used to test hypotheses. The results of the study show that there is not a significant relationship between IC and competitive advantage. However, there is positive and weak relationship between social capital and competitive advantage. In addition, our findings show that PC explains 13 percent of competitive advantage.
Analysis of Audit Expectation Gap Between Users of Audit Reports and Independent Auditors About the Features of Independent Auditors
Saeid Jabbarzadeh Kangarlouei,Morteza Motavassel,Yaghoub Pourkarim,Asghar Emamdoost
School of Doctoral Studies Journal , 2012,
Abstract: IDifferences between what users expect from the auditor and what the auditor actually provides is often called the 'audit expectation gap'. The study tries to identify the gaps between users of audit reports and independent auditors about the features of independent auditors and offer a solution to reduce it. For this purpose, intended features of independent auditors will play the role of component for developed hypotheses. This research was performed through distributing questionnaire among the independent auditors and users (stockholders and managers). In addition, Kruskal-Wallis test, Analysis of Variance (ANOVA) and Tukey post hoc test were used to test hypotheses. The results of the study indicate that there is a significant different between users of audit reports and independent auditors about the features of independent auditors.
The Investigation of the Relationship between Economic Value Added (EVA) and Return on Assets (ROA) in Tehran Stock Exchange (TSE)
Saeid Jabbarzadeh Kangarloei,Morteza Motavassel,Esmaeil Arzanlu,Behzad Soleimani
Business Management Dynamics , 2012,
Abstract: This study investigates the relationship between economic value added (EVA) and return on assets (ROA) in Tehran Stock Exchange (TSE). The aim of the study is to investigate whether ROA is a substitution for EVA in vehicle, food, chemistry and cement industry during the period of 2008 to 2010. After collecting data using listed firms’ financial statements in TSE and calculation of research variables applying Pierson coefficient of correlation, data analysis and statistical model presentation are performed. The results of the study show that there is no relationship between EVA and ROA in TSE.
DETERMINANTS OF THE CORPORATE CASH HOLDINGS POLICY: EMPIRICAL EVIDENCE OF IRAN
Younes Badavar Nahandi,Saeid Jabbarzadeh Kangarloei,Behzad Soleimani
Business and Management Review , 2011,
Abstract: The present study aims at identifying determinants of corporate cash holdings policy in companies listed in Tehran stock exchange. It has taken as its independent variables the firm size, leverage, growth opportunities, sales growth, liquid asset substitutes, capital expenditures, cash flow from operation, information asymmetry, free float, outside directors, and amount of dividends. The study is done in a period of seven years from 2003 to 2009 and has employed a library method in collecting information. A multiple regression model is also used fortesting of assumptions. Results of the study indicate that leverage, growth opportunities, cash flow from operation, outside directors and amount of dividends variables affect the level of corporate cash holdings of companies listed at Tehran stock exchange.
Determination of Trace Amounts of Lead by Modified Graphite Furnace Atomic Absorption Spectrometry after Liquid Phase Microextraction with Pyrimidine-2-thiol  [PDF]
Saeid Nazari
American Journal of Analytical Chemistry (AJAC) , 2011, DOI: 10.4236/ajac.2011.27087
Abstract: The liquid phase microextraction (LPME) was combined with the modified Graphite furnace atomic absorption spectrometry (GF-AAS) for determination of lead in the water and solid samples. In a preconcentration step, lead was extracted from a 2 ml of its aqueous sample in the pH = 5 as lead-Pyrimidine-2-thiol cationic complex into a 4 µl drop of 1,2 dichloroethane and ammonium tetraphenylborate as counter ion immersed in the solution. In the drop, the lead-Pyrimidine-2-thiol ammonium tetraphenylborate ion associated complex was formed. After extraction, the microdrop was retracted and directly transferred into a graphite tube modified by [W.Pd.Mg] (c). Some effective parameters on extraction and complex formation, such as type and volume of organic solvent, pH, concentration of chelating agent and counter ion, extraction time, stirring rate and effect of salt were optimized. Under the optimum conditions, the enrichment factor and recovery were 525% and 94%, respectively. The calibration graph was linear in the range of 0.01 - 12 µg?L–1 with correlation coefficient of 0.9975 under the optimum conditions of the recommended procedure. The detection limit based on the 3Sb criterion was 0.0072 µg?L–1 and relative standard deviation (RSD) for ten replicate measurement of 0.1 µg?L–1 and 0.4 µg?L–1 lead was 4.5% and 3.8% respectively. The characteristic concentration was 0.0065 µg?L–1 equivalent to a characteristic mass of 26 fg. The results for determination of lead in reference materials, spiked tap water and seawater demonstrated the accuracy, recovery and applicability of the presented method.
Investigating the Effect of Risk, Value, and Price Consciousness on Willingness to Purchase Gray Market Goods in Kerman Province
A. mollahosseini,B. jabbarzadeh
New Marketing Research Journal , 2011,
Abstract: In the scope of international marketing, gray market has attracted too much attention in recent years. On this basis, the following study examines the factors influencing consumer willingness to purchase gray market goods in Kerman Province. The recommended sample size for conducting this research is equal to 200 consumers in Kerman which was selected through random cluster sampling. The results suggest that price consciousness has the most influence on consumer’s purchasing willingness and simultaneously the perceived risk has a significant negative effect on consumer's attitude.
Compact Lambert Type Operators Between Two l^p Spaces
Yousef Estaremi,Mohammadreza Jabbarzadeh
Mathematics , 2013,
Abstract: In this paper we investigate compactness of weighted Lambert type operators between two Lp spaces
Substitution operators on the space of formal power series with a weighted cauchy product
Yousef Estaremi,Mohammad Reza Jabbarzadeh
Mathematics , 2013,
Abstract: Boundedness of $\diamond$-substitution operator $u\diamond C_\varphi$ on $\ell^{p}(\beta)$, with a weighted Cauchy product $\diamond$, is investigated by an inductive argument on the pair $(u, \varphi)$.
Adaptive System for Assigning Reliable Students’ Letter Grades—A Computer Code  [PDF]
Saeid A. Alghamdi
Intelligent Information Management (IIM) , 2010, DOI: 10.4236/iim.2010.210066
Abstract: The availability of automated evaluation methodologies that may reliably be used for determining students’ scholastic performance through assigning letter grades are of utmost practical importance to educators, students, and do invariably have pivotal values to all stakeholders of the academic process. In particular, educators use letter grades as quantification metrics to monitor students’ intellectual progress within a framework of clearly specified learning objectives of a course. To students grades may be used as predictive measures and motivating drives for success in a study field. However due to numerous objective and subjective variables that may by be accounted for in a methodological process of assigning students’ grades, and since such a process is often tainted with personal philosophy and human psychology factors, it is essential that educators exercise extra care in maximizing positive account of all objective factors and minimizing negative ramifications of subjectively fuzzy factors. To this end, and in an attempt to make assigning students’ grades more reliable for assessing true-level of mastering specified learning outcomes, this paper will: i) provide a literature review on previous works on the most common methods that have traditionally been in use for assigning students’ grades, and a short account of the virtues and/or vices of such methods, and ii) present a user-friendly computer code that may be easily adapted for the purpose of assigning students’ grades. This would relieve educators from the overwhelming concerns associated with mechanistic aspects of determining educational metrics, and it would allow them to have more time and focus to obtain reliable assessments of true-level of students’ mastery of learning outcomes by accounting for all possible evaluation components.
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