EXAMINING THE DETERMINANTS OF CORPORATE GOVERNANCE DISCLOSURE IN THE TEHRAN STOCK EXCHANGE

Abstract The main purpose of the present research is the examining Determinants of corporate governance disclosure in the Tehran Stock Exchange. Correlational research methodology used in this study and the types of research is descriptive and also it is an Expose-Facto research. The population of the study was all company that listed in Tehran Stock Exchange. According to Cochran sampling, the sample size of this research was set at 200 that selected simple (They were includes 200 companies in 40 industry groups). In order to analyze the data resulted from collected questionnaires deductive and descriptive statistical methods are used. The results K-S Test shows the test distribution is not Normal. So re-running the test and the results i

Evaluating the effective factors on behavioral tendency in using mobile bank services

This research has been done to investigate the effect of different levels of factors of customer’s tendency toward using mobile-bank services according to technology acceptance model of Davis in Banking Industry. The research population was the customers and the users of mobile-bank services of National (Melli) Bank in Iran. We used questionnaire to gathering data. The inferential statistics was used for analyzing data. We used ANOVA, Duncan test and Friedman test to test the hypotheses. Findings show that effective factors on behavioral tendency in using mobile bank services between Ardabil national bank customers respectively are having profit, security and understanding fluency

Evaluating the effective factors on behavioral tendency in using mobile bank services

This research has been done to investigate the effect of different levels of factors of customer’s tendency toward using mobile-bank services according to technology acceptance model of Davis in Banking Industry. The research population was the customers and the users of mobile-bank services of National (Melli) Bank in Iran. We used questionnaire to gathering data. The inferential statistics was used for analyzing data. We used ANOVA, Duncan test and Friedman test to test the hypotheses. Findings show that effective factors on behavioral tendency in using mobile bank services between Ardabil national bank customers respectively are having profit, security and understanding fluency

THE EFFECT OF FIRM GROWTH OPPORTUNITIES AND EARNINGS PERMANENCE ON THE FREE CASH FLOW RETURNS AT PETROLEUM INDUSTRY IN IRAN

Abstract The purpose of this paper is to document empirically the effect of firm growt

Assesment of spatial distribution of public services with an emphasis on good governance in Kerman city using the software Geoda

Objective: Good urban governance is considered as an approach of decision-making system and urban affairs management and urban management institution, which in Iran consists of two municipal organizations and city council, can be one of the best mechanisms for realizing governance. It's good to be urban. Equality in the spatial distribution of urban services and facilities is one of the most important topics in urban studies. The purpose of this study is to measure the spatial distribution of public services in the city of Kerman, emphasizing good urban governance in order to achieve sustainable development. New models of spatial analysis, including privacy analysis and self-correlation techniques, have been able to analyze the issue of access to urban services not only for a particular type of service but also for a large number of services, and how space services are distributed (focus and segregation). And explain the access of citizens and ultimately urban spatial justice. Method: The present research method is descriptive-analytical and based on library studies, documents and field studies. Data analysis was performed using Geoda software. Results: In Kerman city, regions 2 and 3 with 29 administrative uses have the largest share, while 95 users share less than 25 percent and 25 to 50 percent of administrative lands. These areas also accounted for the largest number of educational land uses with 22 major uses, while 149 educational land uses accounted for less than 25 percent of these services. Conclusion: Population-friendly services are not distributed in the novel's metropolitan areas and citizens' access to public services is not equal. The downtown areas have good access to services and the surrounding areas have poor access. The concentration of urban services in Kerman follows the center-periphery model, which means that as we move from the city center to the surrounding areas, the distribution of services is reduced. Areas with high population density also have high service density, and in areas with low population density, low facility density has been observed

RELATIONSHIP BETWEEN FINANCIAL RESTATEMENTS REPRESENT REPORTING AND AUDITOR CHANGE AT COMPANIES ACCEPTED IN TEHRAN STOCK EXCHANGES

Abstract This study has done to surveying the relationship between financial restatements represent reporting and auditor change at companies accepted in Tehran Stock Exchanges. The population of this study are the companies that active in Tehran stock exchange since 2008. 119 companies were selected as sample.The sampling method of this study is probability -simple random sampling. Data has gathered from www.rdis.ir and www.irbourse.com. In order to analyze the data, we used deductive and descriptive statistical methods. The results K-S Test shows the test distribution is Normal. So we can use Multi Regression to test the hypothesis of the research. Findings shoe that there is relationship between financial restatements represent reporting and auditor change at companies accepted in Tehran Stock Exchanges

The association of arsenic exposure with mortality due to cancer, diabetes, Alzheimer's and congenital anomalies using Poisson regression

Abstract The present study aims to determine the relationship between the concentration of arsenic in the groundwater of Hamadan province and the mortality rate due to various types of malignancies, congenital anomalies, diabetes mellitus and Alzheimer's. Mortality data due to various causes of death in Hamadan province were collected for five years (2016–2020). Sampling of drinking water was determined in the reference laboratory using polarography method. Poisson regression was used to investigate the relationship between arsenic level and the death rate due to various types of disease, at a significant level (p value < 0.05). According to the results of Poisson regression, among the various causes of death (N = 8042), Alzheimer's 5.94 (3.67–9.61), diabetes mellitus 4.05 (3.5–5.37), congenital malformations 2.98 (1.88–4.72), breast cancer 2.72 (1.56–4.71), leukemia 1.90 (1.24–2.92), stomach cancer 1.64 (1.28–2.10), Liver cancer 1.58 (1.58–2.30), other digestive organs 5.86 (3.38–10.16), meninges and brain cancer 1.57 (1.02–2.41) showed the highest relationship with arsenic contamination. The results of this study could be evidence for a positive and significant relationship between arsenic concentrations and mortality rates due to cancers, diabetes mellitus, Alzheimer disease, and congenital malformations. Therefore, it's necessary to use appropriate water treatment methods to remove arsenic at the source in contaminated areas