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Number of pages: 101 Category: Librarianship

Dissertation for master's degree in accounting, abstract financial reporting is presented to meet the needs of decision makers. Accordingly, timeliness is recognized as one of the characteristics of information in financial reporting. Timeliness is of vital importance for capital markets and is considered as one of the main components of an efficient capital market. Timely ...

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: 222 Category: Librarianship

The main purpose of this research is to investigate the relationship between company ranking based on financial and non-financial indicators and the amount of optional disclosure of information in companies admitted to the Tehran Stock Exchange. In order to rank companies, fundamental analysis [1] has been used. A combination of nine fundamental indicators that measure four ...

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: 90 Category: Management

Dissertation for receiving a master's degree, field: business management, orientation: finance, abstract of the main research problem: evaluating the performance of organizations plays an essential role in the direction of their future strategic decisions, and due to the importance of this issue, the present research deals with it. The main purpose of the research: The purpose ...

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: 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

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: 139 Category: Librarianship

Master's Thesis in Accounting, Auditing, Abstract The purpose of this research is to investigate the relationship between tax avoidance and abnormal delay in financial reporting of companies listed on the Tehran Stock Exchange. In terms of the research method, this research is a descriptive-analytical research of the type of correlation, regression analysis and based on panel ...

Number of pages: 192 Category: Management

Master's thesis in industrial management, financial orientation, abstract of the vision document and the general policies governing it, is a document that the Supreme Leader announced and pointed out that it is mandatory, that is why it is a mandatory document. Considering that the most important goal of the vision document 1404 is to achieve the first economic, scientific and ...

Number of pages: 159 Category: Management

Dissertation for Master's Degree in Business Administration, Financial Management, Abstract The main purpose of this research is to investigate the effect of intellectual capital and working capital on financial performance, including return on assets, return on equity and profit margin of manufacturing companies admitted to the Tehran Stock Exchange during the years 2008 to ...

Number of pages: 109 Category: Management

Dissertation to receive a master's degree (M.A.) field: public management, specialization: human resource management, research abstract: The purpose of this research was to investigate the decision-making style of managers and analyze the financial approach of commercial banks in the fiscal year 2013. For this purpose, 96 middle managers of 6 commercial banks, including Mellat ...

Number of pages: 168 Category: Librarianship

Dissertation for receiving a master's degree, specialization: accounting. Abstract: The main role of financial reporting is the effective transfer of information to external people in an authentic and timely manner, which is realized in the shadow of reporting transparency and quality disclosure of financial information. A review of past studies shows that the transparency and ...

Number of pages: 149 Category: Economics

Dissertation for receiving a master's degree Major: Accounting Abstract: We all know that what gets measured gets done. However, many organizations that pursue knowledge management do not have a process to measure organizational knowledge assets or intellectual capital. Traditional financial reporting cannot calculate the real value of the company and only measures the ...

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: 250 Category: Librarianship

Dissertation for obtaining a master's degree, specialization: Accounting, Abstract: Organizations are entering the knowledge-based economy, an economy in which knowledge and intangible assets are recognized as the most important competitive advantage of organizations. One of the components of intangible assets is intellectual capital, which has an important impact on the ...

Number of pages: 173 Category: Librarianship

Abstract The main goal of this research is to investigate the relationship between conservatism in financial reporting and the liquidity of shares of companies listed on the Tehran Stock Exchange. In this research, conservatism in financial reporting as an independent variable and 13 indicators of stock liquidity, including the number of stock trading days, the number of stock ...

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 ...

Number of pages: 164 Category: Management

Dissertation for Master's Degree (M.A. Public Management, Financial Orientation, Winter 2019) Summary of the present research with the aim of ""investigating the significant difference in the country's budget stages before and after the establishment of

Number of pages: 175 Category: Civil Engineering

Doctoral Dissertation in Civil Engineering - Summer 2013 Earthquake Abstract One of the appropriate tools to know the condition of the network­ As one of the vital artery systems, water distribution is an indicator of reliability. one hand

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: 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: 166 Category: Librarianship

Thesis for obtaining a master's degree in accounting. Abstract: Auditing institutions have important theoretical and empirical concepts for determining audit fees. They use various factors for the pricing of auditing services, and many researches have been done in relation to the identification and evaluation of these factors. The factors considered in most studies include risk ...

Number of pages: 82 Category: Geography - Urban Planning

Dissertation for Master's Degree in Geography and Urban Planning Chapter 1: General Research 1- 1- Proposing the issue of urbanization expansion and its relationship with social and economic harms is one of the main characteristics of the country's urban development pattern in the last few decades, and accelerated growth and development and unbalanced distribution in the new era ...

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: 148 Category: Management

Dissertation for Master of Public Administration (M.A) majoring in public financial management Abstract: Currently, the operational budgeting method is one of the budgeting methods used in developed countries. The history of this method goes back to the aftermath of World War II and the United States of America. In recent years, the term ""operational budgeting"" which ...

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: 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: 166 Category: Librarianship

Dissertation for Master's degree (M.A.) field and direction: Accounting Abstract: The subject of this thesis is ""the effect of profit management on the relationship between corporate governance and profit quality"". In this research, the relationship between profit management and profit quality, corporate governance and profit quality, profit management and corporate governance ...

Number of pages: 105 Category: Librarianship

Thesis accounting department for obtaining the master's degree ""M.A."" Abstract The purpose of this research is to investigate the relationship between management accounting systems and the development of intellectual capital in the social security organization. For this purpose, the relationship between the three criteria of how to use management accounting systems, the type ...

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: 115 Category: Economics

1 Introduction Today, customers have high expectations from banks to provide various services. They demand new levels of comfort and flexibility along with the power and ease of use of financial management products and services that traditional banking is not able to provide these services at this level (Tan and Teo [1], 2000). Compared to traditional banking, electronic banking ...

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: 111 Category: Librarianship

Dissertation for Master's degree (M.A) field: Accounting Abstract of the thesis (including summary, objectives, implementation methods and obtained results): Management and information performance is very important from the point of view of the stakeholders, on the other hand, working environment is also one of the qualitative concepts in financial reporting, this qualitative ...

Number of pages: 145 Category: Management

Dissertation for Master's Degree (.MA) in Public Administration, Financial Orientation Chapter 1: Research Overview 1-1 Introduction In the field of dynamic financing, continuous performance improvement is a vital issue for most banks in order to strengthen competition. Monitoring and improving post-funding performance has increased the complexity of the task. A complex ...

Number of pages: 195 Category: Social Sciences - Sociology

Dissertation for Master's Degree (M.A.) Major: Research in Communications Abstract of the Dissertation (including summary, objectives, implementation methods and obtained results): The aim of the research is to find out the level of trust of TV news viewers in the 21:00 news section of Channel 1 according to individual conditions (age, education and marital years, etc.)

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: 167 Category: Librarianship

Dissertation for Master's Degree in Accounting Abstract Determining the performance of a business unit using a limited number of financial ratios has been an interesting and challenging issue for most researchers. Identifying the factors that can correctly predict the performance of the business unit is very interesting for every decision maker. In recent years, more traditional ...

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: 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: 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: 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: 146 Category: Librarianship

Dissertation for Master of Accounting Abstract: The present research studies the effect of company size and the quality of corporate governance on the favorable disclosure of companies admitted to the Tehran Stock Exchange. In line with this goal, all the companies admitted to the Tehran Stock Exchange that provided the required information in 1386-1390 were examined, and a ...

Number of pages: 137 Category: Librarianship

Dissertation for receiving the master's degree ""M.A."" Abstract In the last two decades, we have moved towards an economy where investment in human resources, information technology, research, development and advertising seems necessary in order to maintain competitive advantage and environmental guarantee of organizations. Therefore, it can be said that the source of creating ...

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: 101 Category: Librarianship

Abstract Auditors generally evaluate the quality of the internal control system in companies to determine and design the audit plan. The generally accepted principles of auditing state that evaluating the quality of the internal control system in determining the ability of the internal control system of the units in the control environment is necessary and essential before ...

Number of pages: 176 Category: Management

Prioritization of knowledge management solutions with fuzzy QFD approach (Study case: Shahid Beheshti Hospital, Shiraz) Abstract One of the government departments of the country, which is very knowledge-based and takes a huge part of government resources, is the hospital management department. Providing healthcare services to patients is a complex endeavor that is increasingly ...

Number of pages: 159 Category: Librarianship

The thesis for receiving a master's degree (M.A) in the field of accounting, the abstract quality of profit from various aspects including (having predictive value, feedback value, neutrality, timeliness and honest expression) has been evaluated and considered by researchers. The purpose of this research is to examine the relationship between some corporate governance mechanisms ...

Number of pages: 80 Category: Management

Dissertation for receiving a master's degree, field: business management, orientation: international business. Abstract: With the expansion of the use of information and communication technologies, the world is witnessing a huge transformation, which is referred to as the information age. The banking industry is also experiencing a tremendous transformation under the influence ...

Number of pages: 166 Category: Management

Dissertation for Master's Degree (M.A.) Major: Finance. Dissertation abstract (including summary, objectives, implementation methods, and results obtained): The purpose of this research is to build appropriate portfolios by considering investors' risk tolerance and their preferences in a flexible, practical, and realistic manner. For this purpose, a rule-based fuzzy expert ...

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: 148 Category: Management

Thesis for obtaining a master's degree in business management, domestic business orientation. Abstract Nowadays, internet banking, using web and internet technology, enables customers to carry out their financial activities in a virtual environment. The research conducted on the acceptance of internet banking by customers enhances the understanding of customer's opinions about ...

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: 118 Category: Management

Dissertation for receiving the master's degree ""M. A"" Field: Management, Tendency: Human Resources, abstract is a general concept of servant leadership types in the management group, that this type of leadership can be the basis for classifying and evaluating the characteristics of servant leadership in the organization, which helps managers. Currently, the research and study ...

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: 133 Category: Management

Dissertation for Master's degree (M.A.) Abstract: The internationalization of business has been greatly manifested in global markets. In today's global markets, there are many companies that turn to exports, because the local markets for companies and manufacturers are saturated. The issue of foreign trade is one of the most important issues in the country's economic ...

Number of pages: 74 Category: Computer Engineering

Master's Thesis in Computer Engineering (Software) First Chapter Preface 1-1- Introduction Some authors define data mining as a tool to search for useful information in a large amount of data. To perform the data mining process, we encounter various research fields, such as database, machine learning and statistics. Databases are essential for analyzing large amounts of data. ...

Number of pages: 192 Category: Management

Thesis for obtaining a master's degree in the field: business management, internal orientation. Dissertation abstract: Due to the competitiveness of the banking industry in today's era, banks must be able to have a long-term and stable relationship with their customers in order to stand out from their competitors. For this purpose, banks must identify the expectations of ...

Number of pages: 111 Category: Management

Dissertation to receive a master's degree in business management - trend of transformation Abstract Despite the many investments made in the field of using information technologies in the field of banking, reports indicate that some users do not use it despite having access to electronic payment technologies and systems. Meanwhile, the trust and security perceived by customers ...

Number of pages: 181 Category: Civil Engineering

Dissertation for Master's Degree > Direction: Hydraulic Structures Abstract: One of the assumptions that is made to simplify the dynamic analysis of the existing weighted concrete dams is the uniformity of the foundation in terms of physical parameters such as modulus of elasticity and damping. This is despite the fact that, in practice, different geological conditions may ...

Number of pages: 108 Category: Management

Dissertation for obtaining a master's degree in the field: business management, specialization: transformation management. The present research was conducted with the aim of investigating the effect of intellectual capital on the performance of bank branches in Gilan province. The method of conducting a descriptive research is of the correlational descriptive type, and in this ...

Number of pages: 105 Category: Computer Engineering

A master's thesis in the field of computer-software engineering. Software vulnerabilities can lead to financial and information losses. Due to the limited financial and human resources, prioritizing the damages is very important. Before this research, a large number of researchers have classified vulnerabilities based on empirical and statistical knowledge. However, the variable ...

Number of pages: 118 Category: Management

Dissertation for obtaining the master's degree ""M.A"" Field: Business Management Orientation: Domestic Abstract: Today, mobile banking enables customers to carry out their financial activities in a virtual environment. The research results show that the unique feature of mobile banking, such as usefulness, convenience, and high speed, has caused customers to show their desire ...

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: 89 Category: Management

Dissertation to receive the master's degree MA field: business management specialization: insurance Abstract: One of the solutions for governments to reduce poverty has been to establish a social security system. The present research is devoted to investigating the relationship between the medical expenses paid by the people or the people's share of these expenses and oil ...

Number of pages: 117 Category: Management

Thesis for Master's degree in the field: MBA Management. Abstract: The purpose of the current research is to investigate the relationship between the corporate governance index and intellectual capital on the performance of companies admitted to the Tehran Stock Exchange. Based on this, after a comprehensive review of the subject literature related to intellectual capital and ...

Number of pages: 140 Category: Economics

Dissertation for obtaining a master's degree in public administration with a focus on finance. Abstract: Basically, investors should do extensive research when buying or selling common stocks. Because they convert their most liquid assets into shares and if they do not pay attention to certain things, they will not receive favorable results from that investment. Therefore, this ...

Number of pages: 158 Category: Paramedical

Dissertation to receive a master's degree in nursing education (internal surgical orientation) Abstract: Violence in the workplace is considered an important risk factor all over the world, and employees face all kinds of violence (verbal, physical, threats, sexual, etc.) in the workplace. Nurses are also exposed to violence even more than other categories of medical personnel ...

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: 229 Category: Librarianship

Dissertation for receiving a master's degree, orientation: accounting, abstract in this research, pointing out that the implementation of the general policies of Article 44 of the Constitution in recent years as an important economic policy, for favorable economic development, reducing excessive production costs and getting rid of the inefficient performance of state-owned ...

Number of pages: 165 Category: Paramedical

Dissertation for obtaining a master's degree in the field of health and medical services management. Background: For the past few decades, the attention of executives and experts has been drawn towards long-term planning, especially strategic plans. In fact, organizations should have strategic thinking, transform their findings and perceptions into effective strategies to adapt ...

Number of pages: 80 Category: Paramedical

Master's Thesis in Special Care Nursing Abstract: Introduction: End-stage renal failure patients consider the pain caused by repeated fistula cannulations as the most severe stress resulting from the treatment process and the biggest concern in their lives. As one of the basic goals of their actions, nurses are responsible for relieving this pain. Therefore, this study aims to ...

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: 61 Category: Medical Sciences

Dissertation: Dissertation for receiving a specialized doctorate degree in internal medicine Persian abstract Title: Comparison of the effectiveness of two-week and three-week treatment with prednisolone in immune thrombocytopenic purpura patients of Khansari Hospital Introduction: ITP is an acquired disorder characterized by immune-mediated destruction of platelets or ...