Investment efficiency and audit fee from the perspective of the role of financial distress

Purpose: The aim of the article is to present the author’s methodological proposal in the field of management and development planning, taking the opinions of the commune inhabitants. Design/Methodology/Approach: The statistical population of the study has included all listed companies in Tehran Stock Exchange. After sampling 141 companies were studied using data from 2011 to 2018 using the multiple regression method. Findings: The results show that there was a significant relationship between investment efficiency and audit fee, and financial distress had a significant effect on the relationship between investment efficiency and audit fee. Practical Implications: The managers working in Iran have greater confidence than firms to use auditors who receives less audit fee and the companies in a climate of financial distress have overconfident managers. Originality/Value: Since no empirical research has been conducted to study the aforementioned variables in Iran, the present study is innovative in this respect. Also the results are also applicable to other underdeveloped countries in the Middle East.peer-reviewe

Cluster Analysis for Acid Rain Data in Norway

This paper gives a description of three well known clustering methods, and discusses the advantages and disadvantages of each. Then, the results of these three clustering methods are compared through examining them on a specific set of data

Evaluation of QSAR and ligand enzyme docking for the identification of ABCB1 substrates

P-glycoprotein (P-gp) is an efflux pump that belongs to ATP-binding cassette (ABC) transporter family embedded in the membrane bilayer. P-gp is a polyspecific protein that has demonstrated its function as a transporter of hydrophobic drugs as well as transporting lipids, steroids and metabolic products. Its role in multidrug resistance (MDR) and pharmacokinetic profile of clinically important drug molecules has been widely recognised. In this study, QSAR and enzyme-ligand docking methods were explored in order to classify substrates and non-substrates of P-glycoprotein. A set of 123 compounds designated as substrates (54) or non-substrates (69) by Matsson et al., 2009 was used for the investigation. For QSAR studies, molecular descriptors were calculated using ACD labs/LogD Suite and MOE (CCG Inc.). P-glycoprotein structures available in the Protein data bank were used for docking studies and determination of binding scores using MOE software. Binding sites were defined using co-crystallised ligand structures. Three classification algorithms which included classification and regression trees, boosted trees and support vector machine were examined. Models were developed using a training set of 98 compounds and were validated using the remaining compounds as the external test set. A model generated using BT was identified as the best of three models, with a prediction accuracy of 88%, Mathews correlation coefficient of 0.77 and Youden’s J index of 0.80 for the test set. Inclusion of various docking scores for different binding sites improved the models only marginally

Identification of substrates of P-Glycoprotein using in-silico methods

The ABC transporter superfamily is one of the largest and abundant families of proteins. It is a large group of proteins that transport a range of substances in cell systems. The ABC transporter P-glycoprotein (ABCB1, P-gp), a polyspecific protein has demonstrated its function as a transporter of hydrophobic drugs as well as transporting lipids, steroids and metabolic products. As well as this, previous studies have shown that P-gp is over expressed in cancerous tissues and plays a role in multidrug resistance. In this study, in-silico methods were used to dock a data set of compounds to P-glycoprotein structures available in the Protein data bank. Binding sites were defined using co-crystallised ligand structures of P-gp and docking energies were calculated using MOE. Statistical models were built to gain a better understanding of how compounds may interact with P-gp. The protein was able to bind to structurally different compounds and results indicate that LogP is the most important factor for drug binding to P-glycoprotein

Sustainable Travel Incentives Optimization in Multimodal Networks

Tripod, an integrated bi-level transportation management system, is a smartphone application from the potential user’s point of view which would be instantly accessed prior to performing the trip. Since there are constantly several alternatives for any trip, Tripod considers a series and combination of various parameters, including departure time, mode and route, and rewards for each alternative with a number of redeemable points for goods and services called “Tokens”. The framework responsible for computing the optimized number of tokens awarded to the set of available alternatives in order to minimize the system-wide energy consumption under a constrained Token budget, is the System Optimization (SO) implemented in Tripod. To do so, a higher number of tokens would be awarded to the alternatives, guaranteeing a larger energy saving, less energy consumption, alternatively. SO is multimodal whereby public transit, private car, carpooling, etc. are being considered as the potential travel modes. Furthermore, SO is dynamic, predictive and personalized: the same alternative is rewarded differently, depending on the current and predicted future condition of the network and on the individual’s profile. In order to solve this problem, a multimodal simulation-based optimization model will be elaborated

A study on the effect of organizational justice on organizational citizenship and organizational commitment

This paper presents a study on the effect of organizational justice on organizational citizenship and organizational commitment in Iran. The proposed study designs a questionnaire and distributes it among some employees of Islamic Azad University and, using structural equation modeling, we investigate the effect of organizational justice on organizational citizenship as well as organizational commitment. The study selects 142 people from 255 regular employees who work for the university and distributes the questionnaire designed in Likert scale. Cronbach alphas have been determined for organizational citizenship, organizational justice and commitment as 0.924, 0.94 and 0.73, which are well above the minimum acceptable level. The results indicate that procedural justice has the most effect on organizational commitment followed by interactive justice and distributive justice. In addition, obedience has the most influential effect followed by loyalty, partnership, innovation and behavior. Finally, the survey shows that organizational citizenship is influenced mostly by loyalty and partnership. In summary, the effect of organizational justice on organizational citizenship and organizational commitment has been confirmed