List of Articles Return on investment

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  1 - Surveying the Effect of Off-Balance Sheet Financing on Profitability Ratios
  Gh. , Talebnia F. Rahnamaye roodposhti Ch. Talebpoorasl
  In this thesis the effect of off-balance sheet financing on profitability ratios (ROA,ROE,ROI) inTehran Stock Exchange has been studied. In fact, this study is an answer to this question that "whateffects can off-balance sheet financing (operating lease) has on profitab More

  In this thesis the effect of off-balance sheet financing on profitability ratios (ROA,ROE,ROI) inTehran Stock Exchange has been studied. In fact, this study is an answer to this question that "whateffects can off-balance sheet financing (operating lease) has on profitability ratios in Tehran StockExchange?" Off-balance sheet financing means investing or increasing firm´s capital (increaseoperating activities) according to law and accepted accounting concepts that all or part of thatfinancing is not shown on balance sheet and profitability ratios evaluate firm´s efficiency and ability tomake use of resources using sales revenue and investment.In this study causal-comparative method has been used. Which library method (exchange’s archive)were used for gathering needed information in theorical basis and financial information based auditedfinancial statement. In this study, firm´s profitability ratios before and after off-balance sheetfinancing, and firms having and without off-balance sheet financing are compared.Hypothesizes analysis show that, from 1380-1385, off-balance sheet financing hasn’t had considerableeffect on profitability ratios. Manuscript profile
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  2 - Creating the balance between sources and uses of pension plans by Using the Actuarial knowledge
  Ali Akbar Pourmousa Reza Khaleghi
  The balance between revenues and expenses in pension funds is one of the main objectives for continuing the activities of these funds. This can be possible, for the purpose of doing Obligations and exploitation of economic and reliable of pension funds and resources, b More

  The balance between revenues and expenses in pension funds is one of the main objectives for continuing the activities of these funds. This can be possible, for the purpose of doing Obligations and exploitation of economic and reliable of pension funds and resources, by using the modern methods of design and Exploitation of systems and advanced tools. Actuarial knowledge by using the mathematical techniques, probability theory and statistical methods in finance problems which specifically applies to insurance and pension plans, can help these funds to achieve their goals. In this paper, we develop Actuarial knowledge through review of concepts, theories and actuarial models and its relationship with pension funds, state pension funds in Iran and the balance between sources and uses of them. For this purpose, with a case study in one of the country's pension funds, we review on the second layer of the defined benefit plans (DB), by using Actuarial calculations and based on the Actuarial model Employer- Sponsored Plans. Also, the statistical software is used to test the hypotheses of the study, based on a balance between resources and uses of the current pension funds in the country, according to Actuarial calculations and providing an appropriate strategy for strengthen these mentioned Funds. The results of this research suggest the fraction of resources to funds expenses. Manuscript profile
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  3 - the Reason of Different Capital Structure in Iran in Comparison with Asia Pacific Countries
  Rassol Naeempoor ALI Nemati Maasomeh Alavi
  Investment structure of companies (financial leverage), doubtlessly, has a significant role to make decision for investment. The studies show that there is a relation between investment structure (financial leverage) and other factors such as rate of return of assets, p More

  Investment structure of companies (financial leverage), doubtlessly, has a significant role to make decision for investment. The studies show that there is a relation between investment structure (financial leverage) and other factors such as rate of return of assets, profit of shares, changes of profit, profit division percent, size of company, and capital market value than value volume of the rights of share holders. The target to consider investment market is to define the structure of financial resources in order to maximize wealth of share holders. Theoretical framework of this research and also other researches is an appropriate database for such this purpose. There is no doubt that there will be a lot of problems in practice because the investment of shareholders is affected by too many factors among which we can mention investment structure (financial leverage).So financial managers of companies pay their attention to the effects of various methods to provide financial resources and evaluate the effect of different financial structures on investment of share holders. The aim of this research is to consider defining factors and the relation between investment structure and above-mentioned factors in the companies which are accepted in Tehran Stock Exchange Market. According to this target, we have ed 88 companies among the statistical society which provide our required data for an 8-year period of research (2002 to 2009). "Compound Regression" method is used to test research theories and "Significant Test Patterns" is done by F and t parameters.  Manuscript profile
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  4 - Stock Portfolio optimization: Effectiveness of particle swarm optimization and Markowitz model
  Ali Bayat lida asadi
  The purpose of the portfolio management is the portfolio selection, the portfolio that acts as guidance to investors in order to achieve to maximum efficiency. In this study for portfolio selection, particle swarm optimization and Markowitz model are used and a comparis More

  The purpose of the portfolio management is the portfolio selection, the portfolio that acts as guidance to investors in order to achieve to maximum efficiency. In this study for portfolio selection, particle swarm optimization and Markowitz model are used and a comparison was made ​​between them. Introducing the model to select a portfolio for investors who can make the right choice with evaluation of that model is of our objectives in this study. For this purpose, literature and various studies are verified and a set of measures with regard to the purpose of the research was collected. Among the companies listed on the Tehran Stock Exchange, 65 companies were selected as sample for the period 2009 to 2013 and were analyzed as a statistical sample. To analyze the data, first the data is collected and categorized in software EXCEL and after doing calculations were analyzed using MATLAB software.TThe results of this research showed that the particle swarm optimization has a fewer errors in the selection of optimal portfolio compared with Markowitz model. The most important suggestion for future research is to compare the particle swarm optimization with other models of optimization such as, colonial competition, meta-heuristic, arbitrage model and etc. Manuscript profile
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  5 - This research goal was to submit a model of return on investment (ROI) measurement to assess Master of Art (M.A) courses of organization
  محمد صالحی مجید ربیعی دولابی
  This research goal was to submit a model of return on investment (ROI) measurement to assess Master of Art (M.A) courses of organization. This was an applied research in descriptive framework, kind of survey and its population was consisting of all M.A graduated which i More

  This research goal was to submit a model of return on investment (ROI) measurement to assess Master of Art (M.A) courses of organization. This was an applied research in descriptive framework, kind of survey and its population was consisting of all M.A graduated which include N = ٧٥. Sample is chosen based on Morgan table including ٦٢ people. Stratified sampling was used randomly. For collecting data, library and field methods are applied. Research was done in two phase. During the first phase, a focus group was convened to identify the components of financial a non financial benefits of program, and M.A costs and also as entry for num١ questionnaire of current research. Within second phase two questionnaires was set to assess and measurement of ROI. Witch first one included ٣٤ questions that contained ٥parameter and second one included ١٧ test that that contained ٤ parameters through in ٥-level Likert scale. Collected data was classified in SPSS and the amount of reliability coefficient was calculated by Cronbach Alpha method (٠/٩٣٦) for this tool. The main goal of this study was to submit a model to measure the ROI for organization (M.A) courses assessment. The research achievement led to determining the components of ROI model. Which was represent with model, never the less recognizing of M.A course and proms, measurement of changed done in organizational results and above mention of the added value courses measurement in different levels of ROI model was lone. There for based on the results and compliance of them with past researchers and current theories, it concluded that submitted framework is well theoretical and experimental supported and is credible enough and its performance purposes to measure the ROI to assess organization M.A was suggested Manuscript profile