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Number of pages: 148 Category: Management

Master's Thesis Field: Executive Management Focus: Strategic Management Academic Year: 1389-1391 Abstract of Research Measuring market risk is a problem that has been on researchers' minds for a long time

Number of pages: 136 Category: Psychology

Investigating the role of primary maladaptive schemas in predicting students' high-risk behaviors. Abstract Maladaptive schemas as cognitive infrastructures lead to the formation of irrational beliefs. When primary maladaptive schemas are activated, levels of excitement are released and directly or indirectly lead to various forms of psychological disturbances such as ...

Number of pages: 104 Category: Librarianship

Master's Thesis in Accounting (M.A.) The disclosure of information is different in different companies. What is discussed in this research is profit prediction. Profit forecasting in Iran is done by managers. Considering the role that managers have in profit forecasting, in this research, the relationship between the manager's ability and the timing of the forecast disclosure, ...

Number of pages: 107 Category: Industrial Engineering

Dissertation of Master's Degree in Industrial Engineering - Systems Management and Productivity Orientation Fall 2019 Abstract: The growing and rapid movement of today's societies to acquire and exploit information, causes an ever-increasing expansion

Number of pages: 117 Category: Industrial Engineering

Master's Thesis M.Sc. Industrial Engineering Industries-Industries trend of academic year 1389-1392 Abstract: With increasing government supervision and the increasing attention of public opinion to environmental issues, companies

Number of pages: 173 Category: Industrial Engineering

Dissertation for Master's Degree in Polymer Industry Engineering April 2013 Abstract Nowadays, the topic of energy and energy saving in all fields, even in homes, is one of the most important.

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: 110 Category: Economics

Dissertation for Master's Degree in Economic Sciences 2018 Abstract Economic schools have different theories regarding the effect of monetary policies on the real variables of the economy. But all of them have a relationship

Number of pages: 91 Category: Geography - Urban Planning

Dissertation for M.A Master's Degree Field: Natural Geography Major: Climatology in Environmental Planning Abstract Climate is one of the most important basic factors for identifying the natural areas of the earth, among the climatic elements, precipitation is of great importance. By examining the rainfall areas, it is possible to identify the potential of the country's water ...

Number of pages: 95 Category: Psychology

(General Psychology, M.A. Thesis for Master's Degree) Abstract The present study was conducted to examine the relationship between perfectionism and stubbornness and marital satisfaction in married students. The statistical population of the present study was all married students of the master's level of Azad University of Kermanshah, who were selected by stratified random ...

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: 186 Category: Psychology

Dissertation for Master's Degree in General Psychology Abstract: The purpose of this study was to investigate the relationship between emotional expression styles and control style in domestic violence against women with the role of gender stereotypes. The statistical population includes all women who referred to the forensic medicine of Alborz province in the city of Karaj in ...

Number of pages: 122 Category: Geography - Urban Planning

Thesis for obtaining a master's degree in the field: Geography, specialization: Climatology in environmental planning. Abstract: In this research, the monitoring and zoning of drought as well as the investigation of its different dimensions in the country of Iran using statistics and information related to precipitation and temperature for 30 years (1981-2010) of the country's ...

Number of pages: 109 Category: Librarianship

Abstract Adopting a suitable currency regime and equilibrium exchange rate is one of the important and sometimes controversial issues. Some economists believe that the low nominal (or real) exchange rate causes export stagnation and reduced incentives for domestic production to replace imports. Others believe that the policy of devaluation of the national currency or high ...

Number of pages: 109 Category: Geography - Urban Planning

Master's Thesis in Geography and Rural Planning Abstract Population increase, growth and development of urban and rural communities have all caused the amount of solid waste production to increase, and today this issue has become one of the problems of mankind, which has put both his health and the environment at risk. This research aims to investigate and analyze the most ...

Number of pages: 177 Category: Geography - Urban Planning

The first chapter of the general research, the first part: The general research 1-1-1 Introduction: Today, the phenomenon of tourism has gone beyond a simple phenomenon of sight and visit and has gained special dimensions and importance to the point where it is called as a big and productive industry. So that in many economically advanced countries and some developing countries ...

Number of pages: 105 Category: Psychology

Dissertation for Master's Degree (M.A.) Major: Clinical Psychology Abstract: The purpose of this research is to compare the dimensions of perfectionism, brain/behavioral system and resilience in coronary artery patients and normal people. For this purpose, 150 people with coronary heart disease and 150 healthy people with an average age of 44 years were selected as the sample ...

Number of pages: 129 Category: Geography - Urban Planning

Academic thesis for obtaining a master's degree in the field: Natural Geography, specialization: Geomorphology in environmental planning. Abstract: Basically, the settlement and creation of an area depends on environmental conditions and geographical location more than anything, because natural complications and phenomena have a decisive effect on location, dispersion, influence ...

Number of pages: 163 Category: Geography - Urban Planning

Dissertation to receive a master's degree (M.A) in natural geography, specialization: climatology in environmental planning, abstract: natural disasters have been the most important cause of human concern at all times. Landslides are one of the most important natural disasters that cause financial and human losses every year, which creates problems in the implementation of ...

Number of pages: 130 Category: Management

Thesis for obtaining a master's degree in business administration, financial management, abstract title of the thesis: Investigating the effect of working capital management on the performance of companies in the Tehran Stock Exchange. This research examines the relationship between working capital management and the performance of companies admitted to the Tehran Stock ...

Number of pages: 105 Category: Geography - Urban Planning

Dissertation for Master's Degree in Natural Geography Abstract Iran is a vast country that, due to its special location and topographic features, lacks water and It has a different atmosphere. For this reason, most of Iran is in the dry climates of the world. In addition to the lack of rainfall, the extreme fluctuations of rainfall in daily, seasonal and annual scales are among ...

Number of pages: 120 Category: Geography - Urban Planning

Thesis for obtaining the master's degree ""M.A"" in the field of geography - climatology. Abstract Every research work is definitely done in order to find a problem in the society. When the problem in a society reaches a certain limit, a person feels that he should seek a solution, and for this reason, he researches. The movement of people is considered one of the important ...

Number of pages: 139 Category: Physical Education - Sports

To receive a master's degree in the field of physical education (exercise physiology) Abstract The purpose of this research was to determine the relationship between physical fitness variables with BMI and WHR, quality of life and anxiety level of 12-14-year-old female students in Lahijan city in the academic year of 2013-2014. The current research was of a ...

Number of pages: 146 Category: Management

Dissertation for receiving a master's degree in business management (international marketing orientation) Abstract: Since the brand of any company is considered one of the most valuable intangible assets of that company and a source of income, it can be argued that when a brand is known in the market and achieves success, there is a possibility that it will undergo ...

Number of pages: 85 Category: Physical Education - Sports

Thesis for obtaining a master's degree (M.A) in the field of physical education and sports sciences - sports physiology. Abstract The purpose of this research was to investigate the relationship between physical activity and BMI and body image in high school female students. For this purpose, 370 female high school students of a district of Rasht in the age range of 14 to 18 ...

Number of pages: 167 Category: Management

Master's Thesis in Executive Management with Strategic Orientation Abstract: Today, knowing the organizational culture is vitally important for managers because the culture or atmosphere that governs the organization reflects the organization's way of life. In the atmosphere that governs the organization in which people work so that they can fulfill the goals of the ...

Number of pages: 72 Category: Health - Health

Dissertation for Master's Degree in Healthcare Management Abstract: Introduction and purpose: Direct out-of-pocket payments are one of the sources of financing in the health system, which today has faced many households with back-breaking health costs. The purpose of this study is to estimate the out-of-pocket costs of diagnostic outpatient services in Qazvin teaching hospitals. ...

Number of pages: 91 Category: Chemical - Petrochemical Engineering

Dissertation for Master's degree in chemical engineering, thermokinetic orientation, abstract removal of hazardous organic pollutants from groundwater and wastewater is one of the most important topics in environmental research. Phenols and phenolic compounds have been identified as hazardous pollutants. Several technologies and processes have been developed for industrial ...

Number of pages: 131 Category: Chemical - Petrochemical Engineering

Chemical engineering master's thesis without preface today simulation in processes can be an important tool to solve problems in different industries. A new idea that should be done in the real world by trial and error with a lot of costs and risks can be simulated in the environment of a strong software and the results can be used. Simulation can also be used to check and ...

Number of pages: 125 Category: Paramedical

Dissertation: To obtain a master's degree in neonatal special care nursing Abstract Introduction: Premature babies are subjected to many painful interventions during care and treatment, and nurses should use non-pharmacological methods without risk to prevent short and long-term complications caused by pain, so this study was conducted to determine the effect of swaddling on the ...

Number of pages: 154 Category: Agricultural Engineering

Dissertation for Master's Degree (M.Sc) in Agricultural Engineering - Agriculture, Abstract: Wheat is one of the most important agricultural products that is cultivated in Iran and the world, and its nutritional importance is clear to everyone. The food and economic importance of this product leads countries to strive for more production and self-sufficiency. In order to improve ...

Number of pages: 263 Category: Law and Jurisprudence

(M.A) Jurisprudence and Fundamentals of Islamic Law Bachelor's Thesis Abstract Obsessive compulsive disorder (OCD), which is considered one of the anxiety disorders, is a behavioral and personality abnormality that has affected various aspects of human life for a long time, with its direct and indirect effects. The content of these obsessions, which reflects the concerns of ...

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: 124 Category: Civil Engineering

Thesis - Master's Degree in Geophysics - Seismology 2012 Abstract Seismic hazard estimation to calculate a certain level of damage and vulnerability in the design of structures is one of the most important topics and principles of earthquake engineering, but

Number of pages: 148 Category: Civil Engineering

Master's Thesis in Geophysics – Seismology 2019 introduction of spectral acceleration maps by probabilistic method for Iran in the range of 44-54 geographic longitude and 40-26-5 geographical latitude based on the analysis

Number of pages: 158 Category: Management

Dissertation for Master's Degree in Business Management with Financial Orientation Year: February 2018 Abstract: The purpose of this research is to investigate the effect of future contracts on investment risk in Tehran Stock Exchange.

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: 127 Category: Urban Development

Thesis of master's degree in the field of economics in Islamic economics, February 2013, abstract of worn out fabrics and urban inefficiency are areas of the city that over the past years, its constituent elements, including

Number of pages: 119 Category: Librarianship

Master's Thesis in Accounting Abstract Identifying and investigating the factors affecting credit risk in economic enterprises is very important because it can prevent losses from failure to pay loans as a result of the banking crisis. Based on this, this research examines the relationship between competition in the product market and credit risk in companies admitted to the ...

Number of pages: 89 Category: Psychology

Dissertation for Master's Degree (M.A) in Clinical Psychology Abstract Objective: The purpose of the current research was to determine the effectiveness of the matrix method on reducing high-risk sexual behaviors of addicted men in Kermanshah. Method: The research method was quasi-experimental with a pre-test-post-test design along with a control group. The statistical ...

Number of pages: 17 Category: Librarianship

Addressing the problem of the stock exchange is the main way of equipping and optimally allocating capital in the country, and knowing this market and the elements and connections in it is considered one of the most important factors in the capacity of the capital market. Investors are one of the important elements of this market. Investors have different goals for investing in ...

Number of pages: 142 Category: Management

Dissertation for Master's Degree (M.A) in Business Administration, Financial Orientation Abstract Since its introduction, the RBI method has found its place at the level of international oil, gas and petrochemical companies, and many studies have been conducted in this regard. So far, few researches have been conducted in the country about risk-based assessment and management, ...

Number of pages: 221 Category: Psychiatry

Thesis for Master's Degree in Educational Psychology Abstract: The present study was conducted with the aim of determining the effectiveness of ""resilience training"" on the quality of life and reducing risky behaviors in middle school students. The research method is semi-experimental and its design is pre-test-post-test with experimental and control groups. The statistical ...

Number of pages: 106 Category: Psychology

Field of Psychology - General Thesis for Master's Degree Abstract Risky behavior is behavior that exposes a person to bad or unpleasant consequences. The purpose of this research is to determine and measure the relationship between illogical beliefs and negative spontaneous thoughts with a tendency to risky behaviors in female students. Based on the nature and method, the ...

Number of pages: 126 Category: Management

MBA Master's Thesis Strategy Orientation Abstract In global competition, customer demand for high quality and fast service has made companies unable to handle all the work alone. Based on this, activities such as material procurement, product production and planning, product storage service, inventory control, distribution, delivery and customer service have now been transferred ...

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: 132 Category: Geography - Urban Planning

Dissertation for obtaining a master's degree in the field: Natural Geography, specialization: Geomorphology in environmental planning. Abstract: Flood is one of the most destructive natural disasters, which is usually associated with a lot of human and financial losses. Floods every year in the corners of the country cause a lot of damage to economic resources. The occurrence of ...

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: 102 Category: Librarianship

Dissertation for Master's Degree (M.A.) Direction: Accounting Abstract Competition in the product market has a significant impact on the investment of companies and operational decisions and theoretically indicates the upper and lower limit of investment in an economic enterprise. This will result in adverse consequences such as decreasing market efficiency, increasing ...

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: 103 Category: Librarianship

Dissertation for Master's Degree (M.A.) Field: Accounting Abstract In this research, the risk and returns (systematic and extraordinary) of stocks on the tenure of the board of directors of companies are discussed. One of the elements of the corporate governance structure is the board of directors. Shareholders use the two components of risk and return to evaluate the ...

Number of pages: 87 Category: Librarianship

Dissertation for master's degree in accounting. The abstract of this research was to provide answers to some important questions regarding the new international liquidity standards. First, while the new liquidity risk ratios provide additional methodologies for coverage ratios and net cash assets, they provide components and assumptions that are generally untested. Secondly, ...

Number of pages: 103 Category: Librarianship

Dissertation for receiving a master's degree major: Accounting Abstract: In this research, 80 companies admitted to the Tehran Stock Exchange, during the period of 2007 to 2011, have been tested in order to investigate this issue in the stages of their life cycle. The independent variable of this research is information uncertainty and the dependent variable of this research is ...

Number of pages: 0 Category: Management

Dissertation for Master of Business Administration, Financial Orientation (M.A.) Abstract Since its introduction, the RBI method has found its place at the level of international oil, gas and petrochemical companies, and many studies have been conducted in this regard. So far, few researches have been conducted in the country about risk-based assessment and management, and the ...

Number of pages: 175 Category: Physical Education - Sports

Dissertation for receiving Ph.D. specialization: sports management and planning 1.1 Introduction The chaotic economic situation has had a significant impact on the attendance of all kinds of sports customers and consumers, including spectators, participants, buyers of goods, etc. For this reason, investigating the behavior of sports consumers [1] has gained significant ...

Number of pages: 121 Category: Management

Master's Thesis of Financial Management Abstract In the capital asset pricing model (CAPM), systematic risk or beta is the only factor that explains the difference in asset returns. Beta, as a measure of systematic risk, is the result of an equilibrium state in which investors seek to maximize their utility function based on two parameters, the mean and the variance of returns. ...

Number of pages: 127 Category: Management

Dissertation for Master's Degree in Business Management-Financial Orientation Abstract In this research, the relationship between corporate governance and risk of companies listed in the Tehran Stock Exchange was investigated, and also the relationship between institutional shareholders and corporate governance, and on the other hand, the relationship between institutional ...

Number of pages: 124 Category: Management

Dissertation for receiving a master's degree in business administration, specialization: Finance. Abstract: In this research, the relationship between profit transparency and liquidity risk in companies admitted to the Tehran Stock Exchange is investigated. In this research, we will check that increasing the transparency of companies' profits reduces liquidity risk. The ...

Number of pages: 105 Category: Chemical - Petrochemical Engineering

Dissertation for receiving a Master's degree (M.Sc.) major: environment - statement of the problem With the invention of the steam engine, mankind moved from the stage of pastoral and agricultural economy to the era of the industrial revolution. With industrial development, the traditional fabric of societies was transformed, cities expanded and villages lost prosperity due to ...

Number of pages: 161 Category: Physical Education - Sports

Dissertation for Master's Degree in Physical Education and Sports Science, Sports Physiology, Abstract The purpose of this research was to study the effect of aerobic exercise on some risk factors of coronary artery disease in moderate multiple sclerosis (MS) patients. In this practical study, 15 women (33.68 ± 8.22 years old) with EDSS>4 were randomly divided into control (7 ...

Number of pages: 103 Category: Physical Education - Sports

Dissertation for M.A. Field: Physical Education and Sports Science Major: Sports Management Abstract The purpose of this research is to investigate the causal relationship between feelings of self-efficacy, psychological risk taking and performance of swimmers. The method of this research is causal-correlation and the field method was used by means of a questionnaire to collect ...

Number of pages: 232 Category: Civil Engineering

Dissertation for Master's Degree in Civil Engineering - Earthquake Engineering Abstract The city of Birjand, as the capital of South Khorasan province, is located in the structural zone of Sistan, which is particularly sensitive due to its proximity to seismic and fundamental faults (Neh Khawri and Westi faults in the south, Ardkol fault in the northeast, Nawaz fault in the ...

Number of pages: 220 Category: Civil Engineering

Master's thesis in the field of structural engineering. Abstract: The increase in vulnerability caused by earthquakes and the large number of earthquake casualties caused by structures and houses that are weak in terms of construction forces people to conduct studies to reduce these risks and damages. Studies such as severe earth movement and seismic hazards related to it play ...

Number of pages: 120 Category: Management

To receive a master's degree in MBA management from the management group, there is a fixed principle in investment culture that capital is risk-averse and tends towards yield and profit; It is for this reason that risk-averse investors refuse to enter their capital where there is danger or risk or where there is an uncertain horizon against the profit and principal of their ...

Number of pages: 169 Category: Management

Dissertation for Master's Degree (M.A. Field of Study: Public Administration (Financial Orientation) Abstract: Today, knowledge as the most important capital has replaced material capital, especially in a competitive and technological environment. Therefore, the concept of intellectual capital has become important and widespread. Intellectual capital manifests itself in ...

Number of pages: 255 Category: Management

Dissertation for Master's Degree (M.A) in Public Administration Abstract Globalization causes companies and organizations to act in a more effective way in product development, because due to continuous changes and the emergence of complex technologies, fierce competition has formed to achieve opportunities. Therefore, preparing to provide a faster response in order to benefit ...

Number of pages: 104 Category: Civil Engineering

Master's thesis in the field of civil engineering, soil mechanics, and abstract excavation projects in urban areas are always at risk. Therefore, a suitable safety margin should be considered in the design of the guard structure. Traditional slope stability assessment methods, which are usually based on empirical judgments such as the concept of confidence factor and limit ...

Number of pages: 86 Category: Management

Abstract: This research deals with factors affecting information asymmetry by considering company variables and market factors and examines the relationship of information asymmetry with liquidity and liquidity risk. Next, it examines the relationship between liquidity risk and excess stock returns. For this purpose, the information of the companies admitted to the Tehran Stock ...

Number of pages: 127 Category: Physical Education - Sports

Dissertation for receiving Ph.D degree, specialization: sports management and planning, abstract of the thesis, one of the factors affecting the behavior of sports consumers, motivation and perceived risk. Therefore, the purpose of this research is to provide a sports consumption model based on perceived risk and motivation. The current research is correlational and one of the ...

Number of pages: 84 Category: Medical Sciences

Dissertation for obtaining MPH degree Abstract: Insulin resistance is an important risk factor in cardiovascular and metabolic disorders, including type 2 diabetes, metabolic syndrome, and cardiovascular disease. Direct methods to identify insulin resistance are invasive, complex, time-consuming and expensive. Several alternative methods of measuring insulin resistance have been ...

Number of pages: 84 Category: Physical Education - Sports

Dissertation for Master's Degree (M.A) Field: Physical Education and Sports Sciences Abstract Introduction: Statistics show that the prevalence of coronary artery disease and its mortality is increasing in Iran, such that about forty percent of all deaths are caused by this complication. At the same time, cardiovascular disease causes the highest rate of death, disability and ...

Number of pages: 131 Category: Physical Education - Sports

Dissertation for Master's Degree in Physical Education and Sports Science, Sports Physiology, Abstract The purpose of this research was to study the effect of aerobic exercise on some risk factors of coronary artery disease in moderate multiple sclerosis (MS) patients. In this practical study, 15 women (33.68 ± 8.22 years old) with EDSS>4 were randomly divided into control (7 ...

Number of pages: 102 Category: Physical Education - Sports

Dissertation for M.A. Field: Physical Education and Sports Science Major: Sports Management Abstract The purpose of this research is to investigate the causal relationship between feelings of self-efficacy, psychological risk taking and performance of swimmers. The method of this research is causal-correlation and the field method was used by means of a questionnaire to collect ...

Number of pages: 122 Category: Biology - Environment

Dissertation for Master's Degree (M.Sc.) Orientation: Environment Abstract Environmental risk assessment is the examination of risks that result from natural events, technology, practices and methods, processes, productions, chemical, biological, radiological and industrial activities and may threaten ecosystems, animals and people. A preliminary research has been done in the ...

Number of pages: 75 Category: Medical Sciences

Dissertation for the degree of Doctor of Medicine (MD) Abstract: Introduction: Gastroesophageal reflux is one of the most common diseases of the digestive system. Epidemiological studies show that the prevalence of this disease is very high in Iran. Previous studies show a prevalence of 9-12%. There are very few studies on the factors influencing the occurrence of this disease ...

Number of pages: 89 Category: Medical Sciences

Dissertation for Master's Degree in Nursing (special care field) Abstract Introduction: A pressure ulcer is a tissue damage caused by pressure and can involve skin, muscle, connective tissue, cartilage and bone. Pressure ulcer is a painful, debilitating process and endangers a person's health by increasing mortality and morbidity in terms of increasing the length of ...

Number of pages: 172 Category: Industrial Engineering

Dissertation for receiving the master's degree ""M.Sc."" Direction: Process Engineering Abstract In this research, quantitative assessment of risk caused by process accidents, such as leakage The process equipment, including flanges and valves, which may occur in the gas pressure boosting station of Ramsar city, has been investigated. This evaluation is based on the collected ...

Number of pages: 103 Category: Biology - Environment

Dissertation for Master's Degree in Electrical Engineering, Power Systems, Abstract: In this thesis project, a new analytical approach is proposed for planning electric energy production and determining the amount and location of storage of rotating storage corresponding to the risk level of subscriber load points through profit/cost analysis in the optimization program for the ...

Number of pages: 170 Category: Librarianship

Dissertation for receiving a master's degree, specialization: accounting, abstract: accounting information is useful and beneficial for investors to estimate the expected value and risk of bond returns. Information is only useful if it changes the opinions and behavior of investors, in addition, the amount and degree of usefulness can be measured by the extent and size of ...

Number of pages: 197 Category: Librarianship

Dissertation for obtaining a master's degree, direction: accounting. Abstract: This research examines the relationship between conservative accounting and bankruptcy risk, which conservatism causes an increase in property and cash, and bankruptcy as a condition in which there is not enough cash. Therefore, accounting theory indicates the existence of a relationship between these ...