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Number of pages: 152 Category: Librarianship

Dissertation for Master's Degree in Accounting Abstract Accepted principles of accounting have a lot of flexibility in some methods, which potentially makes managers make accounting estimates based on their personal judgments. This flexibility may affect the reliability of accrual items and consequently the stability of these items in successive periods. The main goal of the ...

Number of pages: 91 Category: Librarianship

Master's Thesis, Accounting, Abstract The main purpose of this research is to investigate the impact of growth opportunities on the sensitivity of stock returns to discretionary accruals in companies listed on the Tehran Stock Exchange. The statistical population of this research is the companies admitted to the Tehran Stock Exchange during the years 1387 to 1392, and the sample ...

Number of pages: 134 Category: Librarianship

Thesis for obtaining a master's degree in the field: accounting, profit abstract is one of the items that investors pay attention to, and it is considered the basis of many important economic decisions. Interest has two components: cash and accrual, on the other hand, accrual items have two normal and abnormal parts. Some evidences show the fact that investors face many problems ...

Number of pages: 120 Category: Librarianship

Dissertation for receiving master's degree in accounting, accounting orientation, the abstract of profit information content, has been widely tested in accounting and financial texts. Since in most cases, including financial reporting and evaluation models, profit plays a fundamental role, it is very important to determine the financial items and variables related to accounting ...

Number of pages: 138 Category: Management

Thesis for obtaining a master's degree in the field: business management-financial orientation. Abstract: The purpose of this research is to investigate the role of accruals in evaluating and forecasting cash flows of companies. This research is a library and analytical-causal study and is based on panel data analysis. In this research, the financial information of 103 companies ...

Number of pages: 155 Category: Management

Thesis of Master's Degree in Business Management (Financial Management) October 2013 Chapter 1 General Research 1-1) Introduction Income tax expense is one of the most important expenses of companies.

Number of pages: 120 Category: Librarianship

Master's thesis in accounting, the present research was done to provide evidence to clarify the relationship between the quality of profit and the liquidity of stocks, as well as to evaluate the impact of the quality of profit on the liquidity of stocks. In this research, 96 companies admitted to the Tehran Stock Exchange in the 5-year period of 1387-1392 (with one year in ...

Number of pages: 93 Category: Librarianship

Master's Thesis in Accounting (M.A) Abstract In this research, the relationship between the joint board of directors, discretionary disclosures and profit quality in 57 companies admitted to the Tehran Stock Exchange from the beginning of 2015 to the end of 2010 is examined. In this research, stock volatility, joint management board and independent director are considered as ...

Number of pages: 145 Category: Librarianship

Dissertation for Master's degree (M.Sc) Major: Accounting Abstract The main purpose of this research is to examine the relationship between stock liquidity and real profit management of companies listed on the Tehran Stock Exchange. The statistical population of the present research is the companies admitted to the Tehran Stock Exchange during the years 1382 to 1391, and the ...

Number of pages: 170 Category: Librarianship

Dissertation for Master's Degree in Accounting Abstract In this research, the complementary role of operating cash flow in explaining the stock returns of companies admitted to the Tehran Stock Exchange has been investigated. The statistical sample of the research includes 98 companies during the period from 1387 to the end of 1392. In this research, to study the effect of each ...

Number of pages: 134 Category: Librarianship

Dissertation for M.A. degree in Accounting Abstract One of the times when management's motivations are triggered for profit management is the initial public offering. Any public offering of securities that is offered to the public and investors for the first time is called an initial public offering (IPO). One of the ways to reduce profit management is to improve audit quality. ...

Number of pages: 91 Category: Librarianship

Dissertation for Master's Degree (M.A) in Accounting Abstract: Investigating the impact of profit management on the auditor's opinion in companies listed on the Tehran Stock Exchange Abstract: Auditing is the process of ensuring the reliability and relevance of financial statement information. The existence of conflict of interests between shareholders and managers gives special ...

Number of pages: 115 Category: Librarianship

Dissertation for receiving a master's degree in the field: accounting. Abstract One of the existing mechanisms in order to reduce the agency problem and reduce the information asymmetry between shareholders and managers in the capital markets is the corporate governance system. The role of institutional shareholders in corporate governance and their presence in companies has ...

Number of pages: 119 Category: Librarianship

Dissertation for Master's Degree in Accounting Abstract: The purpose of this research is to evaluate the relationship between social responsibility and the quality of financial reporting in companies admitted to the Tehran Stock Exchange. In this research, in order to estimate the quality of financial reporting by using the average of three different factors including: annual ...

Number of pages: 178 Category: Librarianship

Dissertation for receiving a master's degree, specialization: Accounting, Abstract: The recent scandal in Enron and Worldcom and other American companies caused public sentiments to be aroused. Therefore, the general public believes that the profit management applied by company managers tends to opportunistic profit management, so that their personal interests are maximized. The ...

Number of pages: 94 Category: Librarianship

Master's Thesis in Accounting. Abstract This thesis studies a situation where the balance sheet's inflation limits the use of discretionary accruals in order to manage incremental profits. The inflated balance sheet appears due to the use of optional accrual items in the past periods and the accumulation of these items in the net operating assets of the companies. In such a ...

Number of pages: 106 Category: Librarianship

Dissertation for obtaining a master's degree, field: accounting, major: accounting, profit information is the basic basis for investors to make decisions. In recent years, due to a series of significant frauds in accounting, the issue of earnings management has attracted the attention of many academics and practitioners. However, the focus of most studies has been limited to how ...

Number of pages: 109 Category: Librarianship

Master's Thesis in Accounting. Abstract: The purpose of the research is to investigate whether the quality of auditing in the current period has an effect on the possibility of re-presenting the financial statements in the future period. For this purpose, the relationship between the factors affecting audit quality in the current period and the possibility of re-presenting the ...

Number of pages: 103 Category: Management

Dissertation for Master's degree (M.A.) Major: ""Finance"" Thesis abstract (including summary, goals, implementation methods and results obtained): In determining the value of the company, shareholders and investors should pay attention to the quality of the profit in addition to the quantity. The quality of the profit means being close to cash and its sustainability. In other ...

Number of pages: 75 Category: Management

The first chapter of research overview 1- Introduction The growth and development of joint-stock companies over time led to the emergence and increase of a class of capital owners who did not directly participate in the management of the companies and guided and monitored the company's affairs through the selection of the board of directors. This new development created a new ...

Number of pages: 140 Category: Librarianship

Dissertation for Master's Degree in Healthcare Management Abstract: In the last few decades, traditional budgeting systems are changing to modern budgeting systems such as operational budgeting, the Ministry of Health and Medical Education has also provided the ground for implementing this in the form of a new financial system plan since 2002.

Number of pages: 217 Category: Librarianship

Dissertation for receiving a master's degree major: Accounting Abstract: The main purpose of this research is to investigate the effect of audit quality on the relationship between free cash flow and profit management in companies listed on the Tehran Stock Exchange. In other words, in this research, an attempt has been made to answer the question whether the high quality of ...

Number of pages: 173 Category: Librarianship

Dissertation for obtaining a master's degree, specialization: accounting, abstract: based on agency theory, an organization is a set of contracts. The existence of a business unit is based on its concluded contracts. These contracts can be written or unwritten. One of the most important of these contracts is the contract or bonus plan between the major shareholders and company ...

Number of pages: 116 Category: Librarianship

Dissertation for the master's degree of the Faculty of Management Abstract Since the application of accrual accounting has an important contribution in improving the level of accountability and achieving the goals of financial reporting, therefore, in this research, the obstacles to the establishment of this accounting system and providing the necessary solutions to remove the ...

Number of pages: 95 Category: Educational Sciences

Thesis for receiving the master's degree “M. A.” Field of Educational Sciences Curriculum Planning Orientation Summer 2019 Abstract The general purpose of this research is to investigate the effect of family education classes on

Number of pages: 98 Category: Educational Sciences

Thesis for receiving the master's degree “M. A.” Field of Educational Sciences, Curriculum Planning, Year 1993, Effectiveness of Family Education on Maternal Educational Perspective

Number of pages: 108 Category: Management

Dissertation for receiving a master's degree in the field of entrepreneurship management, 91 Shahrivar Abstract: Researches show that in recent years, the trend towards entrepreneurship and related issues in the country

Number of pages: 164 Category: Management

end­ Letter for receiving a master's degree (M.A.) in the field of business management, financial orientation, fall 2013. Abstract of this research is a group of items from the exploration of the basics of research evaluation regarding motivation.

Number of pages: 124 Category: Educational Sciences

Thesis for receiving the degree of master's degree (M.A) Trend: Educational research in the fall of 2012, satellite abstract from the seventies to today in Iran, has continued to influence society and family.

Number of pages: 228 Category: Management

Thesis of Master's Degree in Commercial Management, Insurance Orientation, Summer 2019 Abstract The food industry can be considered the most key industries of any country. This industry by solving the basic needs of families

Number of pages: 123 Category: Management

Dissertation for receiving the master's degree in management "M.A." Trend: financial winter 2013 Abstract The aim of the current research is to explain the relationship between leadership competencies

Number of pages: 113 Category: Management

Thesis for receiving the degree of master's degree (M.A) in the field of executive management  

Number of pages: 149 Category: Management

Master's Thesis in Budget and Financial Management, February 2019 Abstract In recent years, the country's banking system has become obsolete and overdue due to the significant growth in the rate of receivables

Number of pages: 142 Category: Educational Sciences

Abstract The general purpose of the research is to analyze the content of social studies books for the fourth and fifth grades of elementary school based on metacognitive skills. Descriptive research method and basically a ""research"" Content analysis " is cup

Number of pages: 104 Category: Civil Engineering

Master's Thesis in Civil Engineering - Earthquake Engineering March 2012 Abstract Reinforced soil is a special material that is created from the combination of soil and reinforcing member. Arming components resistant to N

Number of pages: 115 Category: Management

Dissertation for receiving Master's Degree (M.A.) Field: Industrial Management (Production Orientation) Summer 1990 Abstract With the current progress of industries, the return and reuse of used products is one of the activities of May.

Number of pages: 122 Category: Management

Thesis for receiving the degree of master's degree (M.A.) orientation: ""domestic trade"" winter 2011, the first chapter of the general research Introduction: the word risk in the word means risk and hazard, but in the definition

Number of pages: 129 Category: Architectural Engineering

Thesis for receiving a master's degree in the field of architecture, architectural trend, autumn 2013, chapter 1- general 1-1- statement of the problem: Iran is a special example among other countries in terms of climate diversity.

Number of pages: 96 Category: Art - Graphics

Thesis for receiving the master's degree of Handicrafts Department, Mehr 2013 Abstract: A myth is the narrator of an event that humanity tries to fix alienation from the natural phenomena around it by clinging to it. A

Number of pages: 130 Category: Economics

The first chapter General 1 - 1 program introduction­ Economic planning requires knowledge of the general performance of the country's economy. But in most countries, some of the economic activities are exposed to politics

Number of pages: 145 Category: Economics

Thesis for receiving the master's degree (M.A) in the field of economic sciences, summer 2019. Abstract The purpose of this research is to identify the field. Economic corruption is in government tenders. to reach

Number of pages: 65 Category: Librarianship

Master's thesis in the field of accounting, abstract of the study of the relationship between the renewal of financial statements and the growth of companies admitted to the Tehran Stock Exchange. The renewed financial statements clearly and explicitly send a message and a sign to the users about the unreliability of the financial statements of the past periods. Therefore, ...

Number of pages: 76 Category: Librarianship

Dissertation for master's degree in accounting, accounting major. Abstract: The present research was conducted in order to provide evidence regarding the effect of ""privatization"" on the quality of profit of companies admitted to the Tehran Stock Exchange. The spatial domain of this research is Tehran Stock Exchange and its temporal domain is 1382 to 1392. In order to test the ...

Number of pages: 105 Category: Psychology

Dissertation for Master's Degree in Counseling and Guidance (M.A) Abstract The purpose of this study was to investigate the effect of painting therapy on the mental health of male students of primary schools in Gachsaran city. The variables of the current research were mental health with dimensions (anxiety, hostility, physicalization, interpersonal sensitivity, obsession, ...

Number of pages: 96 Category: Industrial Engineering

Dissertation or thesis for obtaining a master's degree in the field of industrial engineering with a focus on social-economic systems in September. 2013 Summary of unexpected incidents and medical disasters

Number of pages: 173 Category: Geography - Urban Planning

Faculty of Basic Sciences, Department of Human Geography, Dissertation for Master's Degree ""M.A"" Major: Rural Planning, Introduction to the investigation of activity platforms, especially agriculture and factors affecting the quality and quantity of its products, which itself plays an effective role in the development of activists and is extremely important. Summarizing the ...

Number of pages: 167 Category: Geography - Urban Planning

Master's Thesis in Geography and Urban Planning Abstract The discussion of locating residential complexes is currently one of the most important and influential issues in the discussion of urban land use, and since today's urban centers have very complex construction equipment and buildings have taken on large dimensions and cities have expanded significantly, the importance of ...

Number of pages: 190 Category: Librarianship

Dissertation for receiving a master's degree, specialization: accounting, abstract of the theory of dividend irrelevance predicts that in efficient capital markets, dividend policy should not have an impact on investment decisions. While in the inefficient markets, the restrictions on the supply of foreign funds that come from asymmetric information can force companies to ...

Number of pages: 98 Category: Librarianship

Master's Thesis in Accounting, Abstract The purpose of this research is to investigate the relationship between the components of quality costs and quality in the company. In this research, the traditional method was used to collect the quality costs and the PAF model was used to determine the components of the quality costs. Research hypotheses based on a statistical sample for ...

Number of pages: 227 Category: Psychology

Dissertation for Master's Degree in Social Welfare Planning Abstract: Social capital is one of the most important growing concepts in social sciences and its scope of application in other sciences is increasing. This concept is considered as the missing link in development and like other capitals, it is productive and is a suitable platform for the exploitation of economic, ...

Number of pages: 91 Category: Industrial Engineering

Dissertation for Master's Degree in Industrial Engineering, Industrial Orientation, Esfand 90, Abstract Today, due to the progress in technology, the globalization of markets, the diversity of customer demand, and the increase

Number of pages: 152 Category: Management

Dissertation for Master's Degree in Public Administration, Financial Orientation Abstract: In recent years, the private sector has gradually tended to use temporary labor contracts in order to escape from the restrictions of the labor law. Under these contracts, workers are hired with contracts of less than 90 days and under the minimums set by the Supreme Labor Council. In this ...

Number of pages: 123 Category: Librarianship

Dissertation for master's degree in accounting research abstract: The purpose of financial reporting is to provide appropriate information for decision making by the users of financial information. Financial reporting may take the form of financial statements or other information transfer tools. Much of the information provided by financial reporting is based on predictions ...

Number of pages: 114 Category: Librarianship

Dissertation for Master's Degree in Accounting Abstract The purpose of this research is to re-explain the relationship between dividends and re-presentation of financial statements as a measure of profit quality. Specifically, this research focuses on conditions that can classify management's motivation in using accruals into two fraudulent and non-fraudulent groups. In this ...

Number of pages: 115 Category: Librarianship

Dissertation to receive master's degree in accounting. Abstract In the conditions of the realism of the presented financial statements, the profit based on the accrual accounting system should be able to reflect valuable information about the current situation and future prospects of the company to the market. In this case, the profit may reflect the personal interests of the ...

Number of pages: 108 Category: Psychology

Abstract: The aim of this study is the way of spending free time of Shahrized teachers with emphasis on sports activities and its relationship with job burnout in academic year 92-93. This research is of a descriptive and expressive type, and the method of collecting data and information, documentary and library studies and field studies, as well as the data collection tool, a ...

Number of pages: 186 Category: Social Sciences - Sociology

Master's Thesis in the field of Propaganda and Cultural Communication. The abstract of the present study is an attempt to explain the preaching career of Imam Sadiq (a.s.) for the dissemination and expansion of Islamic knowledge and his audience. In this research, after describing various schools of communication, finally, a synthesis of the school of transmission and ritual ...

Number of pages: 301 Category: Geography - Urban Planning

The effectiveness of the regulations of detailed plans on the renovation and improvement of the dilapidated fabric of Isfahan city. Abstract Considering the problems existing in big cities, such as the expansion of the city on the surrounding valuable agricultural lands and the spatial-physical wear and tear of the inner fabrics of the city, the need to adopt methods and ...

Number of pages: 167 Category: Geography - Urban Planning

Foreword The ever-increasing expansion of cities and the inordinate increase in their population has caused numerous environmental problems and has made human societies face various mental problems. Since in the current situation, reducing the problems caused by industrialization, job creation, environmental protection, the interaction of cultures and finally sustainable ...

Number of pages: 193 Category: Librarianship

The effect of restating financial statements on company growth Abstract: Restating financial statements for the market contains new information. From the point of view of investors, the re-presentation of financial statements does not only indicate the performance problems of the past period, but it is also considered a kind of prediction of future problems for the company and ...

Number of pages: 119 Category: Psychology

Dissertation for Master's Degree in General Psychology Abstract research evidence shows that metacognitive beliefs have significant effects on all psychological aspects of human life. Individual-social compatibility and happiness are two of the most important aspects of teenagers' lives that can have a direct impact on their metacognitive beliefs. For this purpose, the present ...

Number of pages: 84 Category: Psychology

Dissertation for receiving master's degree in public administration, human resources, abstract of the present research with the aim of determining the relationship between knowledge sharing and the job performance of the employees of the General Department of Labor Cooperative and Social Welfare of Isfahan Province. The statistical population of the research was 700 employees of ...

Number of pages: 166 Category: Librarianship

Dissertation for receiving the master's degree ""M.A."" Accounting - Abstract accounting is a main factor of successful investment, management's ability to predict the efficiency of projects; Because forecasting plays a major role in investment evaluation methods. Therefore, corporate investment decisions require managers to predict expected cash flows from potential ...

Number of pages: 201 Category: Management

Master's Thesis of Industrial Management (M.A) Abstract: The purpose of this research is to evaluate the performance of on-the-job training (OJT) on the quality of passenger cars in Pars Khodro's paint shop based on the achieve model. The research method is survey. To collect data, the library-field method was used in the form of a questionnaire. The tool for collecting this ...

Number of pages: 119 Category: Economics

Dissertation for Master's Degree in Industrial Management (M.A.) Direction: Finance Abstract Capital market activists and stakeholders of companies offering shares need a tool so that they can compare similar companies and choose the desired shares based on this and considering the purpose of investment. Therefore, the design of the performance evaluation model and rating of ...

Number of pages: 82 Category: Geography - Urban Planning

Dissertation for obtaining a master's degree in the field: application of climate in environmental planning. Abstract Since the beginning of history, drought has been a part of climate changes in our environment. The lack of water on one hand and the indiscriminate and wrong use of water resources on the other hand are a serious threat to the environment and water resources in a ...

Number of pages: 166 Category: Management

Master's thesis in the field of technology management, technology transfer trend, first chapter, generalities of the research 1-1) statement of the problem: commercialization[1] is an important category both in theory and in practice. The competition crisis of the 70s and 80s in the United States was not the crisis of creating new scientific and technological ideas, but the ...

Number of pages: 110 Category: Librarianship

Dissertation for M.A. in Accounting. Profit abstract for effectiveness should be available on time. The timeliness of the profit makes the yield real and if it is presented in short intervals, it reduces the information risk. Timeliness is considered one of the most important qualitative features of financial information. If in a potential transaction one party has more ...

Number of pages: 122 Category: Librarianship

Academic thesis for obtaining a master's degree in the field of accounting: In this chapter, the main problem of the research is explained first, and then the importance and necessity of the research topic is explained, because creating liquidity for securities is considered one of the most important functions of capital markets. In fact, liquidity is the most important ...

Number of pages: 152 Category: Psychology

Dissertation for Master's Degree (M.A.) majoring in General Psychology Abstract Objective: The purpose of this research is to compare the quality of life, meaning of life, body image and mental health in two groups of menopausal and non-menopausal women with emphasis on their level of education. Research method: In the current comparative causal research, the statistical ...

Number of pages: 148 Category: Management

Master's Thesis of MBA Management Abstract of the current research was conducted with the aim of investigating the relationship between five-factor personality style, internet addiction and willingness to use the internet, and Semnan University was chosen as a study for this purpose. The research method is descriptive (non-experimental) and survey type, and using the obtained ...

Number of pages: 188 Category: Geography - Urban Planning

Abstract: There are many tourism opportunities in our country that have not been paid much attention to. The general management in the tourism industry should identify the opportunities and include them in the comprehensive tourism plan of the country and provide the basis for investment in them. Iran ranks 56th among the 200 countries that attract tourists in the world and ...

Number of pages: 217 Category: Management

Dissertation for Master's Degree in Industrial Management, Finance, Subject: Investigating the relationship between credit risk management and overdue claims of Mellat Bank. The statistical population of the current research is Bank Mellat of Semnan province. The statistical sample of the present research is in the management of Bank Mellat branches in Semnan province in the ...

Number of pages: 124 Category: Librarianship

Dissertation for Master's Degree in Accounting Major: Accounting Abstract: Profit smoothing is defined as the effort applied by management to reduce abnormal changes in profit in terms of accounting principles. In this research, the relationship between profit smoothing and information asymmetry in the life cycle of business units has been investigated and measured. In order to ...

Number of pages: 215 Category: Librarianship

Master's thesis in accounting, decision-making is one of the issues that humans have always faced. Decision making requires information. Managers and investors are among the people who always face this problem. Among the various information that managers and decision makers need to make their decisions, financial and accounting information has a special place. Accounting is one ...

Number of pages: 120 Category: Librarianship

Dissertation for obtaining a master's degree, specialization: accounting. Abstract: Forecasting profit per share is of particular importance in investments, because it follows the changes in stock prices and the direct reaction of the capital market. On the other hand, in the current business environment, due to the rapid changes in technology and financial conditions, managers ...

Number of pages: 100 Category: Librarianship

Dissertation to receive a master's degree in accounting, accounting major. Abstract: The strong position of a production gives the company a lot of staying power. Pricing power gives these companies more profit and allows them to maintain their superior position. High security of these companies against lack of cash, their ability to face unfavorable economic situation

Number of pages: 101 Category: Librarianship

Dissertation for M.S. Accounting Abstract One of the topics that has attracted the attention of many economists today is the transfer of shares of government institutions to the private sector. There are debates and disagreements among economists and researchers about the efficiency and effectiveness of some companies in the private sector. One of the main goals of privatization ...

Number of pages: 107 Category: Librarianship

Dissertation for Master's Degree in Accounting Abstract: Obtaining returns in excess of the market return by considering other conditions such as risk is one of the most important issues discussed in financial planning and decision-making. In fact, maximizing the profits and returns of shareholders by managing resources and expenses and implementing correct policies is one of ...

Number of pages: 157 Category: Librarianship

Dissertation for obtaining a master's degree, specialization: accounting, abstract: profit is one of the important items of financial statements, which has different uses in different writings. Profit is usually thought of as a basis for calculating taxes, a factor for formulating dividend payment policy, a guide for investors and decision-making, and a factor for forecasting. ...