فهرس المقالات Financial Evaluation

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  1 - تحلیل ریسک و ارزیابی مالی در پروژه های نیروگاهی BOT
  فرامرز نوری پرستو محمدی اسماعیل وصاف
  نیاز به برق در کشورهای در حال توسعه مانند ایران، روز به روز در حال افزایش است. با توجه به منابع محدود دولت، توسعه پروژه های نیروگاهی از طریق مشارکت بخش خصوصی با قراردادهای ساخت، بهره برداری، انتقال (BOT) به عنوان یکی از روش های بخش دولتی در واگذاری پروژه های نیروگاهی تب أکثر

  نیاز به برق در کشورهای در حال توسعه مانند ایران، روز به روز در حال افزایش است. با توجه به منابع محدود دولت، توسعه پروژه های نیروگاهی از طریق مشارکت بخش خصوصی با قراردادهای ساخت، بهره برداری، انتقال (BOT) به عنوان یکی از روش های بخش دولتی در واگذاری پروژه های نیروگاهی تبدیل گردیده است. وجود ذینفعان مختلف در اجرای پروژه، بالا بودن هزینه های سرمایه گذاری، و بلند مدت بودن نوع قراردادها سرمایه گذاران را در معرض سطح بالایی از ریسک قرار می دهد. در این تحقیق از روش ارزش در معرض ریسک و شبیه سازی مونت کارلو برای ارزیابی ریسک های پروژه استفاده شده است. این مدل بر روی یکی از پروژه های نیروگاهی حرارتی شرکت مپنا پیاده سازی شده ، نتایج حاصل از شبیه سازی گویای این واقعیت است که در پروژه نیروگاهی، سرمایه گذاران ریسک بیشتری را نسبت به وام دهندگان متحمل می شوند. بطوریکه ریسک منفی شدن ارزش فعلی خالص پروژه 13.41 درصد و ریسک کمتر شدن نرخ پوشش خدمات بدهی از مقدار 1.2، 8.65 درصد می باشد. تفاصيل المقالة
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  2 - Evaluating the Efficiency of Two-stage Networks using Ratio Analysis
  Asieh sadat Hatami Morteza Shafiee Mozhdeh Rabbani Mohammad Reza Mozaffari
  Financial firms and institutes are evaluated based on comparisons between financial ratios. There are various techniques for evaluating the performance of firms based on ratios such as the liquidity ratio, current ratio, quick ratio, and so forth. In this study, firms w أکثر

  Financial firms and institutes are evaluated based on comparisons between financial ratios. There are various techniques for evaluating the performance of firms based on ratios such as the liquidity ratio, current ratio, quick ratio, and so forth. In this study, firms with a two-stage network structure are evaluated using the Ratio Analysis technique. One advantage to the models proposed within a network structure herein is that they provide a comparison between the nonparametric method data envelopment analysis and ratio analysis in the analysis of financial ratios. تفاصيل المقالة
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  3 - Development of data envelopment analysis model for financial and social evaluation of companies based on stock returns and accounting value
  Mohammad Mir Darikvandi Gholamreza Farsad Amanollahi Ali Esmaelzadeh Mogheri Amirreza Keyghobadi
  10.22034/amfa.2021.1917433.1530
  Corporate social responsibility has long attracted the attention of academics, researchers, NGOs, and the government, and has become an important aspect of corporate operations. Increasing the globalization of business, increasing the strategic importance of stakeholder أکثر

  Corporate social responsibility has long attracted the attention of academics, researchers, NGOs, and the government, and has become an important aspect of corporate operations. Increasing the globalization of business, increasing the strategic importance of stakeholder relations and the growth of corporate image management are the three key factors and the main driver in increasing the importance of corporate social responsibility. Data envelopment analysis is a well-known methodology that is applied to evaluate the selected firms based on the most important features. Therefore, in this research, it is important to examine the social responsibility of companies with emphasis on stock returns and accounting value. For this purpose, information related to the member companies of the stock exchange during a ten-year period from 2010 to 2020 after performing the necessary statistical tests using linear regression and EViews 10 and SPSS 26 software to test We addressed the hypotheses. In this research, multivariate regression method has been used as a statistical method. The results show that there is no relationship between social responsibility and accounting value, but social responsibility has an inverse and significant relationship with corporate stock returns. تفاصيل المقالة
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  4 - A Data Envelopment Analysis Model to Provide a Dynamic Accounting Information System for Measuring the Financial Effectiveness of Management Accounting System
  Ali Azizimehr Ghodatolah Talebnia Hamid Reza Vakili Fard
  10.22034/amfa.2021.1913146.1504
  The secret to achieving your organization's goals in complex and challenging environments is to make the right managerial and rational decisions. In this regard, the accounting information system as one of the sources of information for the decision of managers is of pa أکثر

  The secret to achieving your organization's goals in complex and challenging environments is to make the right managerial and rational decisions. In this regard, the accounting information system as one of the sources of information for the decision of managers is of particular importance. Therefore, in order to achieve these goals, it is necessary to have an accounting information system with dynamic capabilities. The dynamic capability of the accounting information system (hidden variable) was measured by the observed variables of flexibility, continuous evaluation, continuous investment and system variability. Therefore, based on this argument, the aim of the present study is to provide a dynamic capability model of the accounting system based on the financial effectiveness of the management accounting system. Data envelopment analysis is a well-known methodology that is applied to evaluate the selected firms based on the most important features. The results of analysis of the proposed method on 86 companies listed on the Tehran Stock Exchange and analysis and analysis of data by structural equation modeling show that the dynamic capability of the accounting information system consists of (flexibility, continuous evaluation, continuous investment and system variability). The result indicate that the management accounting system is effective. تفاصيل المقالة
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  5 - An Entropy/TOPSIS based Model for Financial prioritization of professional ethics teaching methods in accounting
  Javad Masoudi Mohammad Reza Nikbakht Mohammad Reza Mehregan Hossein Safari
  10.22034/amfa.2021.1917738.1532
  The collapse of large corporations such as Enron and WorldCom caused much concern about the ethical behavior of accountants among users of accounting service. Ethical behavior in accounting is one of the distinguishing features of accountants, which enable them to make أکثر

  The collapse of large corporations such as Enron and WorldCom caused much concern about the ethical behavior of accountants among users of accounting service. Ethical behavior in accounting is one of the distinguishing features of accountants, which enable them to make the best decisions for stakeholders. Professional ethics learning plays a major role in the development of ethical behavior. Also, TOPSIS method is a well-known methodology that is applied in a various decision making problems. On the other hand, in order to determine the importance of criteria, the Entropy method is known as a powerful tools. Therefore, the purpose of this study was to investigate the effect of ethics teaching methods on the development of ethical behavior in accounting. This is done by means of an integrated Entropy/TOPSIS based Model for Financial prioritization of professional ethics teaching methods in accounting. The findings of the study showed that the variables of ethics education, style of teaching ethics and ethics textbook content respectively had a 1, 24 and 55 percent impact on the development of ethical behavior in accounting. The results of this study indicate that an ethical training program in accounting is needed to provide accountants with guidance on ethical issues and the importance of ethical standards. تفاصيل المقالة
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  6 - DEA Approaches for Financial Evaluation - A Literature Review
  Mohammad Izadikhah
  10.22034/amfa.2021.1942092.1639
  Financial assessment has been of great interest to both academic and practitioners in the past decades. Among several performance assessment approaches, Data Envelopment Analysis (DEA) has become one of the crucial tools that have been commonly adopted to financially ev أکثر

  Financial assessment has been of great interest to both academic and practitioners in the past decades. Among several performance assessment approaches, Data Envelopment Analysis (DEA) has become one of the crucial tools that have been commonly adopted to financially evaluate firms in various fields. The main aim of this review article is to review of DEA models in regarding to evaluation of the financial performance. This paper presents the first comprehensive and structured literature review of the use of DEA models for financially assessment. To this end, this paper reviewed and summarized the different models of DEA models that have been applied around the world to development of financial assessment problems. Consequently, a review of 455 published scholarly papers appearing in 160 journals between 1994 and 2021 have been obtained to achieve a comprehensive review of DEA application in financial efficiency. Accordingly, the selected articles have been categorized based on year of publication, authors, nationalities, scope of study, time duration, application area, study purpose, results, outcomes, etc. The discussion and the findings of this paper can be used as a guideline to analysts to determine the best fit financial assessment method when DEA evaluation is applied to any dataset. Future perspectives and challenges are discussed. تفاصيل المقالة
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  7 - Designing and validating an agile financial marketing capability model for the development of the health tourism industry after Covid-19
  Anoosh Omidi Alireza Pooya Hadi Bastam Ali Hosseinzadeh
  10.22034/amfa.2021.1944426.1653
  Today, health tourism is a growing phenomenon, especially in developing countries, which has been greatly affected by the Covid 19 crisis. After overcoming this crisis and re-competing in this industry, our country also needs to develop capabilities. Take your marketing أکثر

  Today, health tourism is a growing phenomenon, especially in developing countries, which has been greatly affected by the Covid 19 crisis. After overcoming this crisis and re-competing in this industry, our country also needs to develop capabilities. Take your marketing step and move towards being financially agile. Agility, or the ability to adapt quickly and in a timely manner to changing international markets at low cost and high added value, is therefore cost-effective. The present study was conducted with the exploratory mixed research method and the purpose of designing and validating the agile financial marketing capability model in the health tourism industry in Iran. The statistical population includes health tourism industry experts and prominent professors in the field of finance who have worked in medical centers that provide health tourism services. The research findings led to the identification of 14 main concepts that were presented in the form of a paradigm model and the central category of agile financial marketing capabilities (specialized and structural capabilities) was empirically examined with real data and confirmed. تفاصيل المقالة
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  8 - شاخص های مالی تأثیرگذار و قابل آموزش برای مدیران در ارزیابی عملکرد بیمارستان های دانشگاه های علوم پزشکی ایران
  اباسط میرزائی سید جمال الدین طیبی امیراشکان نصیری پور لیلا ریاحی
  نظام سلامت امروزه یکی از بزرگترین بخش های اقتصاد جهان را تشکیل می دهد .لذا آموزش مدیران و سیاستگذاران بخش بهداشت و درمان بایستی با بهره گیری از شاخص های ارزیابی مالی و کسب آگاهی از طریق آموزش شاخصها و شناخت کافی از عملکرد بیمارستان ها را پیدا کنند. هدف از انجام این پژوه أکثر

  نظام سلامت امروزه یکی از بزرگترین بخش های اقتصاد جهان را تشکیل می دهد .لذا آموزش مدیران و سیاستگذاران بخش بهداشت و درمان بایستی با بهره گیری از شاخص های ارزیابی مالی و کسب آگاهی از طریق آموزش شاخصها و شناخت کافی از عملکرد بیمارستان ها را پیدا کنند. هدف از انجام این پژوهش تعیین شاخص های مالی تاثیر گذار و قابل آموزش در ارزیابی عملکرد بیمارستانهای دانشگاههای علوم پزشکی ایران برای مدیران به منظور فراهم نمودن زمینه‌ای برای استقرار نظام آموزشی سیستماتیک برای ارزیابی عملکرد مالی بیمارستان‌ها است. پژوهش حاضر بصورت ترکیبی از دو روش تحلیل مرور نظام مند و تحلیل سلسله مراتبی بود که پس از استخراج شاخص های ارزیابی عملکرد بیمارستان ها، با استفاده از تکنیک تحلیل سلسله مراتبی (AHP) الگوی پیشنهادی تایید گردید و گروه صاحبنظران را 162 نفراز صاحبنظران دانشگاهی تشکیل دادند. شاخص ها در 9 گروه شامل شاخص های قابل آموزش برای مدیران،، نقدینگی، ساختار سرمایه، نسبت آنی (تست اسید)، درآمد، هزینه، بهره برداری، نسبت های کارایی مدیریت و سایر نسبتهای مالی تعیین شده که میتواند مورد استفاده در دوره های آموزشی برای مدیران قرار گیرد و زیر معیار هر یک از آنها نیز الویت بندی و وزن دهی شدند. از شاخص های فوق ، بالاترین اولویت مربوط به شاخص سودآوری که از نظر مدیران رتبه آول برای آموزش را دارد ، با امتیاز 246/0 و کمترین اولویت مربوط به عامل شاخص های اقتضایی بود که امتیاز 010/0 را کسب نمود. شاخص های سودآوری، نقدینگی و ساختار سرمایه دارای بالاترین وزن در نیاز های آموزش مدیران بودند. شاخص های ارزیابی عملکرد مالی می تواند وضعیت مالی بیمارستان ها را تعیین نموده و نقاط قوت و ضعف بیمارستان ها را برای تصمیم گیری های راهبردی شناسایی و در نهایت مبنای مقایسه بین بیمارستان های مختلف باشد. تفاصيل المقالة