The Role of Financial Reporting Quality on the Relation between Reducing the Limitations of Dividend and Investment Decisions

In theoretical foundations of accounting, the quality of financial reporting and its importance are indicated and strongly emphasized. The quality of financial reporting is an effective factor on investment decision making which can affect various dimensions of firms. This study aimed at investigating the relation between the qualities of financial reporting on reducing the limitations of dividend on investment decisions. In addition, the high importance of disclosure financial information in the present business world is the main reason to study this topic. In this study, the accepted data of firms in Tehran stock exchange have been selected annually for a period of time between 2006 to 2012. In this study, multivariable regression model was used to study the impact of financial reporting with quality on the restrictions through the policy of dividend on the investment. The pattern of Dechow model (2002) estimated by Mac Nicholez (2000) was also used. The results of this study showed that cash has impact on financial reporting and also the quality of financial reporting has impact on investment of listed companies in Tehran stock exchange

Analysis and modeling of rail maintenance costs

Railroad maintenance engineering plays an important role on availability of roads and reducing the cost of railroad incidents. Rail is of the most important parts of railroad industry, which needs regular maintenance since it covers a significant part of total maintenance cost. Any attempt on optimizing total cost of maintenance could substantially reduce the cost of railroad system and it can reduce total cost of the industry. The paper presents a new method to estimate the cost of rail failure using different cost components such as cost of inspection and cost of risk associated with possible accidents. The proposed model of this paper is used for a real-world case study of railroad transportation of Tehran region and the results have been analyzed

The Long Journey for Afghan Teacher Training Colleges: Accreditation and Quality Assurance

The authors, having spent five years working in Afghanistan provide a first-hand description of the processes that evolved over that time in the development of an accreditation and quality assurance policy and program for Teacher Training Colleges. The paper provides a brief historical sketch of the educational system in Afghanistan and the steps taken by the Technical Advisors in helping the Ministry of Education formalize a policy for accreditation and quality assurance. The second part of the paper focuses on the structure and content of the accreditation process that was successfully piloted on three Teacher Training Colleges. The Ministry of Education is now in the process of implementing the program across the country. It reveals that the accreditation process can be adapted and incorporated into the government of low income countries

Development of an Intelligent Knowledge Based System (IKBS) for forging die design

The work in this thesis is concerned with further development of an Intelligent Knowledge-Based System (IKBS) for forging die design. It follows on from initial work carried out at the School of Manufacturing and Mechanical Engineering. The main parts of the original design for the system are a sequence design program (SDP) for two and three dimensional parts, an interface program which can be connected to a finite-element program for metal forming simulation and a Control Module which supervises these two parts and co-ordinates their activities. Of these three modules, only the SDP and the Control Module existed when the current work was started. The purpose of the work reported here is to develop, improve and validate the original system. Among the five different families of components within the original IKBS, Stub Axles have been selected for the current research work. An interface program has been written which can generate a datafile for the available finite-element program (EPFEP3). This interface program inputs one preform stage as the geometry for mesh generation and the corresponding product stage in order to determine the boundary conditions. It also inputs the data within the SDP database for completing the other parts of the datafile. This program is efficient, rapid and user friendly and can easily be extended for the other families of components in the SDP. In the IKBS, when a new component is input to the system, each forming stage of the component should be compared with the same stage of the same family of all the components stored in the database. To do so, the significant processing and geometrical parameters and also their weighting effects should be input to the system. A new experimentally-based approach has been developed to obtain the weighting effects of the significant parameters. The weighting factors obtained are saved in the knowledge-base and have been shown to lead to the correct predictions when data for real forgings was used. The method for obtaining the weighting effects of the significant parameters can be extended to the other families of components within the IKBS. Programs have been written to perform computer-aided reasoning in the IKBS. In particular, recognising and extracting the values of the significant parameters of the operational sequence of a component, creating the IKBS database based on real data and performing the comparison procedure for a new component stage with those stored in the IKBS database

Teachers' perceptions on self-directed professional learning in Newfoundland and Labrador

To fill a gap in the literature with regard to teacher self-directed professional learning practices in Newfoundland and Labrador context, this qualitative study explored the experiences and perceptions that teachers have about professional learning programs and practices, with a focus on the role of teachers as adult learners, in the planning of such programs. For this purpose, this study employed a phenomenological approach to document and explore representations of the lived experiences of nine (9) teachers [four (4) male and five (5) female] through in-depth semi-structured interviews. These participants were teaching at the elementary, junior high, and high schools in the greater St. John’s area, with one participant from Corner Brook. Based on the representations of the nine participants in this study, self-directed professional learning seems to be practiced by teachers in Newfoundland and Labrador, and the teachers interviewed say they are continuously improving their teaching skills through a variety forms of formal and informal learning strategies. The findings also show that the quality of professional learning programs seems to have improved. There is a reasonable balance between teachers’ professional needs and the system’s priorities in terms of teacher professional learning’s contents and focus, and teachers feel they have been able to contribute to the planning of formal professional learning programs in a number of ways. The research also identified some challenges such as insufficient time; lack of facility or reluctance to use technology; lack of support, anxiety and isolation among learners, and; risk of low reward for invested time and effort. Recommendations for educational leaders and areas for further research are suggested

Changes in Body Mass Index across Age Groups in Iranian Women: Results from the National Health Survey

Background. To investigate the associations between some factors with weight gain across age groups in Iranian women. Methods. Proportional odds model was used to estimate the probability of BMI categorized as a function of education, economic index, workforce, smoking, marital status, and place of residence adjusted for age, using data from the “National Health Survey in Iran” database. It included 14176 women aged 20–69 years. Results. For all covariates, age was directly associated with overweight and obesity before 60 years of age. Among women aged 20–40 years, the rates of change in probabilities of overweight and obesity were highest. Among women, being inactive, with high economic index, married, being nonsmoker, in an urban residence, with lower educational attainment, all increased the probabilities of overweight and obesity. Conclusions. Women aged 20–40 years gained weight faster than other groups. They may need additional information and more support on how to reduce their risk for weight gain through positive health behaviors

Factors associated with obesity in Iranian elderly people: results from the national health survey

<p>Abstract</p> <p>Background</p> <p>No studies have been carried out so far to cover the association between factors related to obesity, in a representative sample of the Iranian elderly population.</p> <p>Methods</p> <p>The data in this investigation were taken from the National Health Survey in Iran, which included 4380 people aged 60 and older. The logistic regression was applied to model the relationship between the odds of obesity and age, sex, education level, place of residence, smoking and marital status.</p> <p>Results</p> <p>Obesity odds ratios were 1.96 (95% CI: 1.53--2.52) for women, 2.16 (95% CI: 1.71--2.72) for the subjects living in urban areas and 0.68 (95% CI: 0.47--0.97) for smokers. Regarding the people aged 60-64 years as the reference group, the obesity odds ratios were 0.86 (95% CI: 0.66--1.10) for ages 65-69 years, 0.75 (95% CI: 0.57--0.97) for ages 70-74 years, 0.43 (95% CI: 0.30--0.60) for ages 75-79 years and 0.36 (95% CI: 0.20--0.63) for ages 80+ years. Using the basic education level as the reference group, obesity odds ratios were 1.38 (95% CI: 1.08-1.76) for the moderate level and 0.92 (95% CI: 0.56- 1.52) for the high level group.</p> <p>Conclusions</p> <p>As the result of findings, we are optimistic that we would be able to contribute to the aged community of the society, which could be achieved by means of better treatments and reductions in the rate of obesity.</p

Role of multidisciplinary neuro-oncology tumour boards in cancer management

Multidisciplinary care, including a tumour board discussion for all patients with oncological problems is now considered a standard. However, this is not uniformly implemented within many centres, especially in developing countries. The structure of these tumour boards allows for comprehensive discussion and debate regarding various treatment pathways, with inputs from all specialties. This creates a consensus regarding management for each patient that is unique and holistic. Despite its widespread implementation, published data on neuro-oncology tumour boards is quite limited. The presented literature review briefly discusses the structure, goals, outcomes achieved by multidisciplinary tumour boards within the field of neuro-oncology

Role of intra-operative ultrasound in brain tumour surgeries

The use of intra-operative ultrasound remains a largely underutilized option in brain tumour surgeries. The widespread availability of neuronavigation may be the reason why such a useful modality has become less popular even though recent advances in ultrasound technology have greatly improved its utility. The available literature also clearly shows that it offers additional advantages especially when used with neuronavigation. Herein the authors have briefly touched upon the available literature on the role of intraoperative ultrasound in brain tumour surgeries

The Relationship between Knowledge Transfer and Competitiveness in “SMES” with Emphasis on Absorptive Capacity and Combinative Capabilities

In order to improve SMES’ competitiveness, introduction of Knowledge into all aspects of production process and management levels is essential. The question is how the knowledge can be transfer into firms? The purpose of this study is to examine the role of knowledge transfer in Firm’s competitiveness. Firms’ need to manage resources flow effectively to be able to survive and to grow in competitive business environment. How can they do this? Over the last decade, the knowledge- based view has rapidly seized a prominent role in strategy research. The knowledge – based view explains that tacit knowledge is the critical component of the value that a firm adds to input , and that a firm’s ability to transfer this tacit knowledge is the essential source of sustained competitive advantage. Firms which have a good absorptive capacity and combinative capabilities are able to compete effectively. Absorptive capacity and combinative capability are main aspect of knowledge - transfer which has captured the attention of numerous studies in recent years. Large firms have possibilities to invest a large amount of money into R&D and to monopolize the knowledge which they have explored and then to exploit it, but the questions are: What about SMES? Are they able to explore and to exploit new knowledge? What are the advantages of K-T in SMES’ competitiveness? With consideration of SMES’ expansion in developed and developing countries, growth and survival of them depend on K-T in these firms and its relationship with firms’ competitiveness. When firms interact with external constituents, be they suppliers or customers, they seek to acquire and/or maintain access to knowledge that otherwise would not efficiently available. Based on the literature review a theoretical model of Small and medium enterprises (SME’S) competitiveness relating to that knowledge transfer is a function of absorptive capacity and combinative capability that characterize the competitiveness. Small and medium enterprises (SMEs) are assumed to play a key role in social and economic development. The theoretical model that was developed in this study predicted that knowledge transfer is a function of absorptive capacity and combinative capability that characterize the SMEs’ competitiveness. Absorptive capacity refers to the capability to understand and use new knowledge. Results from this study indicate that two dimensions of absorptive capacity, available complementary knowledge and prior related experience, are both important antecedents of knowledge transfer. Combinative capability refers to a firm’s capacity to combine and recombine existing knowledge. The theoretical model predicted that this capacity is a function of the opportunity, motivation, and ability to share knowledge. Key words: Competitiveness; Firm; Tacit; Strategy; Absorptive; Combinative; Knowledge; SMES; Capability; Capacity; Motivatio