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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: 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: 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: 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: 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: 124 Category: Civil Engineering

Thesis - Master's Degree in Geophysics - Winter Seismology 2012 Abstract In this research, the effect of a branch fault in a subduction zone on tsunami waves using numerical modeling of tsunami waves.

Number of pages: 85 Category: Educational Sciences

Master's Thesis Field: M.A. Orientation: Strategic Academic Year: 2013 - 1392 Abstract of this research in order to investigate the effect of spiritual intelligence on the quality of nursing care in Derm teaching hospitals.

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: 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: 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: 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: 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: 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: 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: 135 Category: Librarianship

Dissertation for receiving a master's degree, specialization: accounting, research abstract: The purpose of this research is to investigate the final value of cash for investors and to examine the relationship between financial flexibility and capital structure, as well as the impact of flexibility on capital structure decisions. In this research, the information of 94 companies ...

Number of pages: 120 Category: Psychology

Dissertation for Master's Degree in Psychology (M.A) Orientation: General Abstract Cancer is one of the chronic diseases that carries a heavy economic, social and psychological burden for the patient, family and society. The purpose of this study is to investigate the effectiveness of spiritual intelligence and mindfulness training on psychological well-being and life expectancy ...

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: 80 Category: Educational Sciences

Master's Thesis Field: Psychology (M.A) Orientation: Educational Abstract: The present study was conducted with the aim of investigating the relationship between students' resilience and their different personality traits and attachment styles. The statistical population of this descriptive study included all pre-university students of Beshagard city. The sample size was ...

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: 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: 139 Category: Psychology

Dissertation for Master's degree in psychology department: general psychology trend, abstract comparison of self-discipline ability, personality traits and family functioning of gifted and normal female students of Shole Shakuri, adolescents are the future assets of the society. Special schools for the cultivation of brilliant talents have a relatively different environment from ...

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: 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: 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: 160 Category: Librarianship

Master's Thesis in Accounting (M.A) Abstract The topic of ethics and practicing professional ethics is one of the serious and important topics in the field of accounting, which directly affects the honesty and ability of accountants to gain public trust. Especially, the lack of correct and ethical training can lead to fraudulent activities. Therefore, the importance of the ...

Number of pages: 107 Category: Librarianship

Master's Thesis in Accounting Abstract Knowing the cost behavior in response to changes in production and sales levels is very important for company management. In the common and traditional model of cost behavior, variable costs change in proportion to changes in the level of activity, meaning that the amount of change in costs depends only on the amount of change in the level ...

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: 138 Category: Psychology

Dissertation for Master's degree (M.A) major: sports management, the relationship between personality traits and conflict management of managers in sports teams of Fars province. This is a descriptive, correlational research that was conducted using the field method. The statistical sample of this research included all the presidents and vice-presidents of sports boards of Fars ...

Number of pages: 108 Category: Psychology

Dissertation for the Master's degree ""M.A"" Major: Educational Psychology Farsi Abstract The purpose of this study was to determine the relationship between parenting methods and personality traits with resilience in adolescence. The statistical population of the research was female secondary school students of one Khorramabad district in the academic year of 1392-1393. The ...

Number of pages: 154 Category: Psychology

Dissertation for Master's Degree (M.A.) Major: Educational Psychology Abstract: Introduction: The purpose of this research was to determine the relationship between personality traits and attachment styles with optimism. Method: The present study was a descriptive correlational study. A total of 302 students of Islamic Azad University, Tehran-Mergez branch were selected by ...

Number of pages: 138 Category: Management

Academic thesis for obtaining a master's degree in the field: business management, specialization: marketing. Abstract: The competition between banks and the complexity of the marketing system of banking services have created a situation that if the competitive arena and smart solutions are not paid attention to, sometimes the banks fail in their goals and are gradually removed ...

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: 122 Category: Management

Dissertation for Master's Degree (M.A.) Summary Insurance sales network is one of the most important parts of insurance companies, because on one hand it provides the income from insurance operations through the sale of insurance products and receiving the relevant insurance premiums, and on the other hand, this unit is in close contact with customers, and how this unit ...

Number of pages: 123 Category: Management

Dissertation for M.A) degree in Organizations and Methods Abstract Today, human resources development and employee empowerment is one of the effective tools to increase productivity and optimal use of their individual and group capacities and abilities in line with organizational goals and to better express organizational efficiency and effectiveness. In the current situation, ...

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: 150 Category: Librarianship

Dissertation for Master's Degree (M.Sc.) Field: Accounting Abstract: The purpose of this research is to investigate the relationship between profit management and information asymmetry with regard to the life cycle of the company in companies listed on the Tehran Stock Exchange. For profit management using the modified Jones model (Dichu et al., 1995), the information asymmetry ...

Number of pages: 166 Category: Management

Dissertation for Master's Degree in Industrial Management (Financial Orientation) Abstract: Considering the necessity and importance of studying the efficiency of banks, in order to identify inefficient units and plan to improve the performance of banks, in the present study, the efficiency of 20 branches of Tejarat Bank branches in Tehran city and in the period of 2009 and 2010 ...

Number of pages: 111 Category: Management

Dissertation for Master's degree (M.A) accounting field Abstract of thesis (including summary, objectives, implementation methods and obtained results): Net profit is expected to show the result of the performance of an economic unit for a financial period. However, due to having different motivations, management manages profit (increasing or decreasing) and there is a ...

Number of pages: 159 Category: Management

Thesis for obtaining a master's degree in the field: business management, specialization: financial management. Abstract One of the concerns of managers of organizations is their awareness of the performance of the systems under their management. The main goal of this research is to find the efficiency values ??of each of the cooperative companies in Rasht city and to identify ...

Number of pages: 107 Category: Management

Thesis for obtaining a master's degree in the field: business management, specialization: marketing, research abstract in today's organizations, the highest strategic priorities, improving competition and excellence in the supply chain. But not knowing the strengths and weaknesses of the supply chain prevents its improvement. Evaluating supply chain performance provides managers ...

Number of pages: 285 Category: Management

Industrial Management Doctoral Dissertation, Production and Operations, Abstract: The global automobile industry has grown a lot in recent decades compared to other industries. Every day, the intensity of competition in this industry increases to gain global market share. Iran's automobile industry has also taken effective steps to gain global market share through exports. In ...

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: 76 Category: Medical Sciences

Introduction and purpose: effective management of pain after coronary artery transplantation is one of the major challenges for nurses, and its achievement will require understanding the patient's pain and implementing standard treatment measures. Therefore, the present study was conducted with the aim of comparing the nurse's and patient's understanding of the quality of pain ...

Number of pages: 94 Category: Paramedical

Master of Medical Education Examining the relationship between learning styles and tendency to critical thinking in medical students in basic sciences and pre-intern and comparing them in Tehran University of Medical Sciences and Mashhad University of Medical Sciences. Despite the emphasis of prominent educational organizations and the World Federation of Medical Education ...

Number of pages: 88 Category: Management

Department of Business Management Thesis for Master's degree (M.A.) Abstract Today, all managers in all organizations want to make optimal use of the facilities and capacities available in different departments. Therefore, the existence of a model to provide feedback in order to improve various branches of organizations and to obtain a tool to meet the needs of managers seems ...

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: 125 Category: Paramedical

Dissertation for Master's Degree in Nursing Education (Internal-Surgical Orientation) Abstract Introduction: In the last few decades, the development of lifelong learning skills has been determined as one of the primary goals of adult education. On the other hand, with the expansion of academic fields and universities, being self-directed is considered one of the prerequisites ...

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: 207 Category: Librarianship

Dissertation for receiving a master's degree major: Accounting Abstract: Accounting is an information system and managers must obtain appropriate and quality information from all formal and informal channels in order to make better decisions. Therefore, considering the potential capabilities of accounting information systems and ready-made software packages as computerized ...

Number of pages: 94 Category: Food and Packaging Industries

Master's Thesis in Food Science and Technology (M.Sc) Major: Food Engineering Abstract In this research, the effect of zadu and CHO gums at 5 levels of 0, 0.1, 0.2, 0.28 and 0.4 percent and gum arabic and xanthan gum at levels of 0, 0.5, 0.9, 1.4, 1.8 and 0.08, respectively. 0.1, 0.15 and 0.2% on the stability, rheological and sensory properties of buttermilk during 59 days of ...

Number of pages: 51 Category: Librarianship

Abstract: Today, economic development is based on access to financial resources for investment. This is while the decision of different groups regarding investment, in turn, depends on the existence of a suitable information system. Iran's accounting standards are of great help in disclosing information for correct and informed decisions of different groups, especially ...