• List of Articles estate

      • Open Access Article

        1 - Identifying affecting factors on organizational trauma, focusing on strategies to reduce consequences and improve productivity (Study case: employees of Mashhad Real Estate and Deeds Registration Office)
        حمید عرفانیان خانزاده فریبرز رحیم نیا Azam Babakirad
        Organizational trauma is one of the challenges in the field of organizational behavior that deals with mental and physical side effects on an individual or group in the organization and is considered as one of the hidden organizational diseases that indirectly indicates More
        Organizational trauma is one of the challenges in the field of organizational behavior that deals with mental and physical side effects on an individual or group in the organization and is considered as one of the hidden organizational diseases that indirectly indicates organizational productivity. Simply put, trauma causes stress and changes in normal conditions, and as a result, reduces individual and organizational productivity. Therefore, the present research with a mixed-method helps to improve awareness in the field of organizational trauma. In the qualitative part, while analyzing the literature with the help of Delphi technique, effective factors, consequences and solutions of organizational trauma were identified. Nine experts were selected by snowball method to reach the saturation stage of the data. The results of the qualitative part indicate that 14 factors are effective in creating organizational trauma, 13 are the consequences of neglecting it, and 10 methods aimed at improving productivity and reducing the effects of organizational trauma were also counted. Finally, with a systemic approach, a model for reducing the level of trauma was proposed. In the quantitative part of the research, the organizational trauma standard questionnaire "Vivaan and Horman" (2015) was distributed among 175 employees of Mashhad Real Estate and Deeds Registry Office by simple random method. The results of the quantitative part of the research showed that the current situation of trauma from the point of view of the employees in this organization is too normal. Therefore, according to the 14 factors affecting trauma, some solutions was presented. Manuscript profile
      • Open Access Article

        2 - The Relationship between EPS Restatement Size and Stock Return and P/E Ratio in Tehran Stock Exchange
        Ghasem blue Shahin Ahmadi
        This study investigates the relationship between EPS restatement size and stock return and P/E ratio from one hand and the difference between P/E ratios of two groups of companies with restated and without restated earnings. Restated earnings are an index determining th More
        This study investigates the relationship between EPS restatement size and stock return and P/E ratio from one hand and the difference between P/E ratios of two groups of companies with restated and without restated earnings. Restated earnings are an index determining the precision and accuracy of information presented during past periods. Investigating a sample of 70 registered companies in Tehran stock exchange and using regression method, we concluded that there is no significant relationship between EPS restatement size and P/E ratios, but there is a significant relationship between EPS restatement size and earnings return. We also concluded that there is significant difference between companies with and without EPS restatement. Manuscript profile
      • Open Access Article

        3 - Jurisprudential considerations of registration in the acquisition of immovable property
        Mohammadalabdalsaleh Shahnoosh forooshani
        The importance of land and real estate in general, among other property that human beings deal with, has caused this property to be the subject of many conflicts between people in society;.The different legal systems have each tried to provide a solution so that the buy More
        The importance of land and real estate in general, among other property that human beings deal with, has caused this property to be the subject of many conflicts between people in society;.The different legal systems have each tried to provide a solution so that the buyer can be sure of the absence of an adversarial transaction and facilitate access to information related to the ownership of real estate that is necessary for economic policy. This article tries to answer the following questions: Can the sale be made conditional on its registration? Can the transfer of ownership be made subject to sale? Can a transaction that has not been registered by the government be considered unreliable? Can a document of transaction or ownership of immovable property be considered only as proof of ownership? It has been suggested that if the solution to the problem is unique in the current situation in using the official property registration system, the capacity of the Soltanieh rulings at the disposal of the Islamic ruler should be used to legitimize it. Manuscript profile
      • Open Access Article

        4 - A Study and Criticism of the Proofs of the Exclusion of non- Muslim Heirs by Muslim Ones in Shiite Jurisprudence
        Tayebe Arefnia
        The Shiite idea concerning the succession of the people of variousreligions is that not only Muslims inherit non-Muslims, but they canexclude them from inheritance. This rule applies although the estateleaveris non-Muslim, or the relation of non-Muslim heirs to him is c More
        The Shiite idea concerning the succession of the people of variousreligions is that not only Muslims inherit non-Muslims, but they canexclude them from inheritance. This rule applies although the estateleaveris non-Muslim, or the relation of non-Muslim heirs to him is closerthan Muslim ones.This rule rests on Muslim consensus and certain traditions. Arguingagainst the above-mentioned proofs by showing inconsistency of theabove rule with the spirit of Islam and the generally received foundationsof the Quran and traditions, the present article casts doubt on the rulereferred to. It also proves there should not be any exclusion of non-Muslim heirs by Muslim ones in case the estate-leaver is non-Muslim, orthe relation of no-Muslim heirs to the estate-leaver is the same as or closerthan that of the Muslim heirs. Manuscript profile
      • Open Access Article

        5 - Evolution management accounting tools; the solution to reduce the ominous shadow opportunistic restatements
        Ali Sayadi Somar Khadijeh Nasri Farshad Sabzalipoor
        Correct use of modern management accounting approaches In current trade environment , to achieve company goals better and to gain competitive advantage, is nessessary. also, Financial Restatements as clear and transparent evidence of not reliable past financial statemen More
        Correct use of modern management accounting approaches In current trade environment , to achieve company goals better and to gain competitive advantage, is nessessary. also, Financial Restatements as clear and transparent evidence of not reliable past financial statements , Low quality of reporting and Non-realization Forecasts and goals of the company. Thus, the present study has followed the investigate restatements incentives According to the Evolution stage of management accounting. Therefore, 60 questionnaires after repeated follow-up were completed by companies, which together with the financial statements of 2014 and 2015 Respondents companies, They were analyzed using spss software. Results show that applying modern management accounting tools has negative effect which is equal to 0.13,on financial restatements. Also, the reason Non-realization Predicted goals, evolution first step companies, All of them restatements their financial statements. However, evolution 4 step companies ,have non-opportunistic incentives, in their financial restatements. Therefore, it can be said that applying accounting tools which are value-based, has led to reduce financial restatements and change the restatements incentive to from opportunistic to non-opportunistic. Also, the variables audit quality and effective tax rate; Adjusts the effectiveness management accounting tools on financial restatements. Manuscript profile
      • Open Access Article

        6 - Avistotle, Ibn-Sina, and Spinoza on “Substance”: A Comparative Study
        مهدی اسعدی سید مرتضی طباطبایی
        Aristotle and Spinoza are two stream making Philosophers in thehistory of philosophy, and both has chosen the matter of substance astheir philosophical subject. The root of many disputes on a huge part ofwest philosophy can be obtained through comparing the characterist More
        Aristotle and Spinoza are two stream making Philosophers in thehistory of philosophy, and both has chosen the matter of substance astheir philosophical subject. The root of many disputes on a huge part ofwest philosophy can be obtained through comparing the characteristicsof the sub from their point of view. This is notable that thesephilosophers has some similarities in defining the substance, but theyget far from each other in defining the characteristics and instances ofsubstance. The article's first step to examining Aristotle's viewpoint intwo books of Arganon and Metaphysics, and analayzing Spinoza,stheory in book of Ethics. However, looking toward the meaning ofsubstance in the Avecina's custom context and expression, and hisinnovation can also help for better understanding of substance throughMashaism's views. The researchers scale for analyzing has been theamount of consistency of substance definition with the other parts ofphilosophical system. With examining the following the conclusionwould be that Spinoza's definition bears more logical stability andprovides a more solid system. Manuscript profile
      • Open Access Article

        7 - The Role of Industrial Location on Locating of Industrialists in Industrial Estates (The Case of East Azerbaijan/I.R.Iran)
        فیروز Jamali کریم Hosseinzadeh بهزاد Entezari
        One of excitement classical problems in Geography and Regional Planning, in whichboth geographers and economists participated, is “Industrial Location”. On the otherhand “Industrial Estates” are one of results of regional planning which aimed tor More
        One of excitement classical problems in Geography and Regional Planning, in whichboth geographers and economists participated, is “Industrial Location”. On the otherhand “Industrial Estates” are one of results of regional planning which aimed toredirect mainly polluted industries to agglomerated, industrial zones out of living andrecreational environments. Despite of the benefits of industrial estates, statistics showthat in East Azerbaijan province (Iran), industrialists have little inclination to locate inthese estates.This paper assumes that irrational location of these estates is one of the mostimportant factors for reluctance of industrialists for locating in them.The results of the research show that:1. Unlike developed industrial economies, the process of emerging industrial estatesin Iran was an external, imposed one; so the nation could not benefit its results.2. The location of industrial estates in East-Azerbaijan province has been a residual ofother land uses, caused to prevent industrialists to locate in them.Location itself is a parameter in industrialization process and unsuitable location ofindustrial estates can be a factor for reluctance of industrialists to locate in them. Manuscript profile
      • Open Access Article

        8 - The Evaluating of the Influence of Industrial Settelment of Shams Abad on the Development of Hasan Abad city
        mansoreh tarverdi Parvaneh Zivyar bahman kargar
        Introduction & Objective: development of the industrial settlements with the aim of encouraging the industrial sector and with considering the politician related to population density and benetifical usage of natural resources and preventing of non-justified of indu More
        Introduction & Objective: development of the industrial settlements with the aim of encouraging the industrial sector and with considering the politician related to population density and benetifical usage of natural resources and preventing of non-justified of industrial density in the cities and accompanying the industrial development with environment protection and control of industrial pollutants are internationally recognized. Method: The purpose of this paper is to provide an overview of the industrial settlements in the development of cities in different aspects. This research is an applied research regards to the goal aspect and is a description research regards to the method. In this research, we used Cronbach's alpha in spss for validity. This statistic was about 0.736 for economical, 0.731 for social , 0.792 for environmental, 0.750 for physical and 0.855 for management indices. The reliability of the research 's questions was reviewed using experts opinion. Findings: the results from structure equation showed the two indices of   "development of Employee" and "increasing migration"  in social aspect, “decreasing agriculture “and “increasing air pollution”  in environmental aspect, the “physical development of cities” and “improvement in low income residential situation”  in physical aspects, and  “creation new business” and “improvement of citizen’s income” in economical aspect, and "manager of cities a and dispersed urban management in the comprehensive plan" and "an influence of  industrial cities in development of national plan in Hasan Abad" in management aspect, had the highest and lowest correlation respectively.  The results of Chi-Square showed that there is a positive and significant correlation for all the aspect of management, physical, social and environmental in Hasan Abad and Shams Abad industrial settlements. Conclusion: improvement and development of Shams Abad Industrial settlements can be effected in different aspects of economical, physical and management of Hassan Abad City and this needs coherent and integrated management capabilities.   Manuscript profile
      • Open Access Article

        9 - Evaluation of Cr and Ni Concentrations in the Soil Samples Collected from Near the Arak III Industrial Estate
        Seyed Amir Ahmadi Soheil Sobhanardakani
        Background and Objective: Spatial distribution of contaminants is essential for soil pollution monitoring and maintaining environmental quality. Therefore this study was carried out for evaluation of Cr and Ni concentrations in soil samples collected from around the Ara More
        Background and Objective: Spatial distribution of contaminants is essential for soil pollution monitoring and maintaining environmental quality. Therefore this study was carried out for evaluation of Cr and Ni concentrations in soil samples collected from around the Arak III Industrial Estate in 2013 and preparing the zoning map of metals. Method: After selecting 10 sampling stations within a radius of 5 km from the industrial estate, a total of 20 soil samples were collected from topsoils and subsoils. Then some physical and chemical properties of soil were determined. For determination of heavy metals concentration in soil samples, using ICP-OES (Varian, 710-ES, Australia) when soil digestion was complete. All statistical analyses were done by SPSS software, version 18.0 (SPSS Inc., USA). Also, the spatial distribution maps of elements in soil samples were prepared using IDW method. Findings: The results showed that maximum mean concentration of Cr in topsoils and subsoils samples were found in sampling station II with 15.50±1.97 and 13.00±1.65 mg/kg, respectively, and maximum mean concentration of Ni in topsoils and subsoils samples were found in sampling stations IX and II with 19.25±1.90 and 18.50±2.02 mg/kg, respectively. Discussion and Conclusion: Comparative evaluation of Cr and Ni contents in different studied soil samples showed that the mean concentrations of Cr and Ni in all topsoils and subsoils due to implementation of environmental management of industrial units in Arak III Industrial Estate and minimal use of agricultural inputs such as chemical fertilizers and pesticides were significantly lower than WHO permissible limits for soil contamination Manuscript profile
      • Open Access Article

        10 - Study on the Application of Wastewater Treatment of Abadan Industrial Estate for Stabilizing Ponds
        Iran Baraee Mahdi Farzadkia Nematollah Jafarzadeh Mansour Mohammadi
        The stabilizing ponds are more effective systems for treating wastewater whit high organic andhydraulic loading. Therefore, those are most popular methods for municipal and many ofindustries of wastewater treatment .The main objective of this study was investigating the More
        The stabilizing ponds are more effective systems for treating wastewater whit high organic andhydraulic loading. Therefore, those are most popular methods for municipal and many ofindustries of wastewater treatment .The main objective of this study was investigating theefficiency of Abadan industrial estate wastewater treatment plant by stabilizing ponds . Module 1of phase 1 was done in Abadan wastewater treatment plant.In this study, the efficiency of Abadan wastewater treatment plant was studied over ten monthsfrom February 2004 to December 2005 . The general conditions and operation of the plant wereconsidered and wastewater treatment indexes such as pH , COD , BOD5 , TSS , Total coliformand fecal coliform in influent and effluent were determined.The removal efficiency of pollutants had highest rate in July. The average amounts of COD , BOD ,TSS , total and fecal coliform and helminthes ova in effluent in July were 805 mg/l ,440 mg/l ,30mg/l,9/2×105 MPN/100ml 6/1×105MPN/100ml ,22 ova/l respectively.These results showed that the amounts of these parameters (exception of the TSS) had significantdifference with the standard limits recommended by Iran Department of Environment (DOE) forirrigation or discharged to surface water. For sanitary disposal and to reuse this effluent theoptimization of exiting system must be noted Manuscript profile
      • Open Access Article

        11 - Study of organic matter of loading on the application of wastewater treatment of water refinery of Sewerage of Abadan industrial estate
        Iran Baraee Mahdi Farzadkia Nematollah Jafarzadeh
        The stabilization ponds are more effective systems for treating of the wastewater whit high organic and hydraulic loading shocks. Therefore, those are most popular methods for municipal and many of industrial wastewater treatment. Module 1 of phase 1 has been done in Ab More
        The stabilization ponds are more effective systems for treating of the wastewater whit high organic and hydraulic loading shocks. Therefore, those are most popular methods for municipal and many of industrial wastewater treatment. Module 1 of phase 1 has been done in Abadan wastewater treatment plant. The main objective of this study was investigation of the organic matter of loading on the application of wastewater treatment of Abadan industrial estate. In this study, The  efficiency  of  Abadan  wastewater treatment  plant  was  studied  over ten months  from  February 2004 to December 2005 . The general  conditions  and  operation  of  the  plant  were  considered  and  wastewater  treatment  indexes  such  as pH  , COD , BOD5 , TSS , Total   coli form  and  fecal  coli form and helminthes ova in influent  and  effluent and loading of organic matter level  were  determined. The maximum removal efficiency of pollutants was in July. The  average  amounts  of COD , BOD5 , TSS  , total  and  fecal  coli form and helminthes ova in effluent in July were 805  mg/l ,440 mg/l , 30mg/l,9/2×105 MPN/100ml  6/1×105MPN/100ml ,22 ova/l respectively. so, maximum and minimum volume loading level in the anaerobic ponds 694.6 &384.1 g BOD5/m3.d and maximum and minimum surface loading level in the facultative ponds 554 & 272.06 kg BOD5/ha. d were determined. These results showed that the amounts of these parameters (exception of the TSS) had significant difference with the standard limits recommended by Iran Department of Environment (DOE) for irrigation or discharged to surface water and recycling water for agricultural re-use. In this section, problems and proposals have been presented. For sanitary disposal and reuse of this effluent the optimization of existing system must be noted.                                                             Manuscript profile
      • Open Access Article

        12 - Cumulative Environmental Effects Assessment of Nazar Abad County's Industrial Estates - Iran
        Azadeh Dabiri Masoud Monavari ُSeyeid Mahmood Shariat Parvin Farshchi
        AbstractCumulative effects assessment of development on environment studies the kind of impacts of projectsthat were ignored in environmental assessment directly. CEA, as an act, is a method to distinguish thispoint. Although some separate actions may individually do no More
        AbstractCumulative effects assessment of development on environment studies the kind of impacts of projectsthat were ignored in environmental assessment directly. CEA, as an act, is a method to distinguish thispoint. Although some separate actions may individually do not have a significant impact, but whenthey are combined the impacts may be significant.Industrial estate of Sepehr is located in geographical position of 50° 35' eastern longitude and 35° 58'northern latitude of Nazar Abad County. Close to this industrial estate, there is industrial estate ofNazar Abad, which is under construction. The area of this industrial estate is 194 hectares. At firstenvironmental conditions of Nazar Abad County and in possible cases the locations of industrialestates were described. Then prediction and assessment of impacts which accrued from constructionand operation of industrial estates on surrounded environment to borderlines of pointed County wereinvestigated.For cumulative environmental effects assessment the Monavari Method (2001) was used and 2alternatives, "No action alternative" and "with project alternative" were considered. In "No actionalternative", just environmental impacts which occurred by development activities with assumption ofnot implementing Nazar Abad industrial estate project and in "with project alternative" cumulativeimpacts which were accrued by activities of Nazar Abad and Sepehr industrial estate projects wereinvestigated.Result of weighting indicated that "No action alternative", 139 positive impacts and 120 negativeimpacts and in "with project option" 216 positive impacts and 143 negative impacts will affect theenvironment. In "No action alternative", algebraic summation of averages score impacts inconstruction and operational phases were -1.78 and in "with action alternative" average score impacts+2.04 were achieved. "With action alternative" in the proposal site was considered as the bestalternative, but project implementation is upon a condition that obeys the proposals for decreasing thenegative environmental effects seriously and impacts and implements the management programs,monitoring and environmental education. Manuscript profile
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        13 - Design and explanation of stock price forecasting model in the real estate companies's stock in the Tehran Stock Exchange using Stochastic Process
        hossein ojaghi Zadaleh Fathi Mehrzad Minouie
        The present study has designed and explained the stock price forecasting model using stochastic processes. The statistical population of the study is all companies of the mass real estate industry in the Tehran Stock Exchange from 1390 to 1398. Data were analyzed in Evi More
        The present study has designed and explained the stock price forecasting model using stochastic processes. The statistical population of the study is all companies of the mass real estate industry in the Tehran Stock Exchange from 1390 to 1398. Data were analyzed in Eviews10 and MATLAB software. Predicting stock price behavior and the whole industry index by autoregressive methods and moving average in terms of random processes showed that the explained pattern can not be used to predict stock price behavior but in some random steps, the forecasting error was negligible. Regarding the forecast of stock price behavior, the last three steps of the process, winter have a significant effect on stock price forecast; But the first step has a significant effect on predicting the behavior of the industry index. In the first steps, the error of predicting the behavior of the industry index is very small and the explained model can be used to predict the behavior of the index in the first months of the year. Manuscript profile
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        14 - Study and Resolution of Legal Obstacles for Foreign Investment in Iran’s Real Estate
        Ahmad Shams jamshid nourshargh Alireza Mosadegh
        Economic globalization has resulted in an increased competition between the countries to improve their economic indexes. Analyses performed by prominent economists indicated that foreign investment is one of the most sustainable and reliable resources for the economic i More
        Economic globalization has resulted in an increased competition between the countries to improve their economic indexes. Analyses performed by prominent economists indicated that foreign investment is one of the most sustainable and reliable resources for the economic infrastructure development and production potential enhancement, which can alleviate the economic problems caused by shortcoming of domestic investment resources. The significant role of Iran’s real estate market in investment stability and preservation of property value that emerged from the socio - economic and legal texture of the country, as well as the considerable population growth that resulted in a profitable real estate investment, have drawn the attention of the foreign investors to Iran’s real estate market. Recent manuscripts have investigated the legal obstacles for foreign investment by individuals and legal entities in Iran’s real estate based upon Islamic Jurisprudence, national security, and legal references, subsequently, verified practical and realistic solutions to the aforementioned predicament. Research Approach:This manuscript is compiled using library and electronic resources, scientific and research manuscripts, and technical papers; the research approach is analytical-descriptive. Manuscript profile
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        15 - Investor behavior and bias resulting from of financial restatement
        Abolfazl Farshad asgar pakmaram jamal bahri sales Rasoul ABDI
        Restatement of financial statements is one of the factors that can have a major impact on investors' decisions in financial markets. Re-issuing financial statements can create (emotional and cognitive) stress for investors. Therefore, the main purpose of the present stu More
        Restatement of financial statements is one of the factors that can have a major impact on investors' decisions in financial markets. Re-issuing financial statements can create (emotional and cognitive) stress for investors. Therefore, the main purpose of the present study is to investigate the effect of (psychological, social and spiritual) dimensions of investors on the stresses caused by the Restatement of financial statements. A researcher-made questionnaire in two dimensions of emotional and cognitive stress was used to measure the reversals of financial statements. The statistical population of the present study consisted of 49 investors in the stock market. The data were collected using an online questionnaire designed. The research method is a survey and applied purpose. Smart-PLS software was used to test the research hypotheses. The results showed that psychological dimensions did not affect any of the emotional and cognitive stresses caused by the Restatement of financial statements. On the other hand, investors' spiritual dimensions are affected by the emotional stress caused by the Restatement of financial statements, but it is not affected by the cognitive stress caused by the Restatement of financial statements, indicating that investors are emotionally treated and ultimately dimensions. Social impacts on cognitive stress arising from financial restatement but not emotional affect arising from financial restatement . Manuscript profile
      • Open Access Article

        16 - Application of Taylor's Rule in Iran Economy and Policies influence from Real Estate Market
        Alireza Erfani Smaeil Shamsiyan
        The central bank's behavior towards its four targets is subject that has occupied the minds of many economists. This research tries to find rules governing the monetary policy makers. Then two main goals of stable inflation and growth rate of national products selected. More
        The central bank's behavior towards its four targets is subject that has occupied the minds of many economists. This research tries to find rules governing the monetary policy makers. Then two main goals of stable inflation and growth rate of national products selected. In the other hands, according to significance of real estate market fluctuations controlling, Central Bank has a great task. Then it has an active role and real estate price growth comes in the model similar Taylor Rule model. Resulting with quarters data 1371:1-1391:4 show that growth rate of national products and it's fluctuations are many important and their coefficients are significant but the others are not. Central Bank can predict those fluctuations and react them, but it's reaction for after two periods is pro-cyclic. Manuscript profile
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        17 - Evaluation Environment Site Industrials Estate in Qom Province
        Masoud Monavari Ali Akbar Dimyadi
        There are a number of issues that complicate adopting appropriate policies in relation to industrial development. These issues include an uneven distribution of the population across the country, an accelerated rate of urbanization, and environmental degradation as a re More
        There are a number of issues that complicate adopting appropriate policies in relation to industrial development. These issues include an uneven distribution of the population across the country, an accelerated rate of urbanization, and environmental degradation as a result of poor site location. An appropriate site location in accordance with industrial principles is a significant step towards improving the environment, nation-wide industrial development and also principled and logical rural and urban growth. This research uses the high capabilities of GIS systems in collecting, analyzing, and managing data. Digital maps and environmental criteria were obtained from executive departments and field trips. Using the Boolean Method at the scale of 1:250,000, the researchers combined the maps that provide limitations to evaluate the environmental implication of industrial estates in Qom Province. In Stage Two, overlaying the maps of the current industrial estates with those maps of the limitations indicated that Shokohiyeh Industrial Estate has no limitation (except the southern part of it). The second phase of 325 hectare was fully covered with the limitation map and the 1000-hectare development plan was located to be in the permissible zone. The current developmental phases of Mahmoodabad Industrial estate are located in the permissible area. Also, the current location of Salafchegan Industrial Estate is sporadically located in the prohibited areas. Given the above research the location of Shokohiyeh and Salafchegan industrial estates is not appropriate. This requires the industrial units to firmly adhere to environmental principles particularly those related to pollutant units in Salafchegan. Although the location of Mahmoodabad Industrial estate appears to be appropriate, it is still very important to supervise the environmental impact of these units in reducing the pollution. Manuscript profile
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        18 - Survey of Lead and Zink Pollution in Surface Soils around the Shokouhieh Industrial Estate
        Saeed Malekmohammadi Azita Behbahaninia Maryam Farahani
        In this research, the amount of soil contamination in Shokhoyeh industrial city of Qom province was determined to lead and zinc metals. Using random sampling method, samples of 10 stations in 5 km distance of Shomkhoyeyeh industrial city of Qom were prepared and lead an More
        In this research, the amount of soil contamination in Shokhoyeh industrial city of Qom province was determined to lead and zinc metals. Using random sampling method, samples of 10 stations in 5 km distance of Shomkhoyeyeh industrial city of Qom were prepared and lead and zinc concentrations were determined by atomic absorption spectroscopy. Using ArcGIS, the lead-zinc zoning was determined. The mean concentration of lead and zinc in the soil between the stations that were sampled in the study area was 13.03 and 811.0 mg/kg, respectively. The results showed that, at station 1, the mean concentration of zinc is 60.1 and lead is 98 mg / kg and more than standard, except for station 1, lead and zinc levels at other stations were lower than the standard.  The reason for this phenomenon can be near the main road (Qom-Tehran). According to the distribution map of lead concentration in surface soil, the highest concentration of lead in the study area is in the range of 1.50 to 100 mg / kg. In the southwest industrial town and bypassing this section, surface contamination decreases with lead. The highest zinc concentration in the studied area was in the range of 7.00 - 9 mg/kg. In the southwest of Shokoieh industrial city of Qom and Bypassing this section, soil contamination decreases with zinc. Manuscript profile
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        19 - Management of Solid Waste Recycle in Semnan Industrial Estate
        Mina Goshayeshi Bita Ayati Hossein Ganjidoust dost
        Abstract:  Introduction: Semnan industrial estate with 2000 hectares is located in km 8 of Damghan-Semnan road. At present time, 300 manufacturing units are active in this estate. Some of them are manufacturing of electronic, metal, chemical, textile, non-metallic More
        Abstract:  Introduction: Semnan industrial estate with 2000 hectares is located in km 8 of Damghan-Semnan road. At present time, 300 manufacturing units are active in this estate. Some of them are manufacturing of electronic, metal, chemical, textile, non-metallic mineral and lignocelluloses products. The investigations have shown that solid waste production and its improper disposal is one of the main important problems in the industrial estate. Material: In this study according to the available documents and field studies, solid waste were identified and classified basis on kinds, physical properties, recyclability, production place, offloading periodicity, temporary storage, transferring to the landfill. Result and discussion: According to the quantitative and qualitative investigation, there are 32 types of recyclable wastes in the estate. Four main types of them are plastic, paper, metal and wood wastes with annual production of 1000, 1400, 8400 and 540 ton, respectively. With consideration of all determinants of recycling complex establishment, the paper wastes recycling plant is only recommended.  Transfer of plastic and metal wastes to the neighbor industrial complexes and reuse of wood wastes are also proposed. Manuscript profile
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        20 - The Effect of Investor Sentiment on the Market Reactions to Earnings Restatements
        Neda rostami donya ahadiyan
        Investors' sentiment often stem from held mental beliefs or information unrelated to stock value and can lead to extreme or low reactions to good or bad news, fanatical expectations such as speculative tendencies and optimistic or pessimistic optimism. Meanwhile, restat More
        Investors' sentiment often stem from held mental beliefs or information unrelated to stock value and can lead to extreme or low reactions to good or bad news, fanatical expectations such as speculative tendencies and optimistic or pessimistic optimism. Meanwhile, restatement of financial statements may be one of the factors affecting the sentiment of investors. The purpose of the present study is to investigate the effect of investors’ sentiment on the market reactions to earnings restatements. The statistical sample consists of 119 companies listed on the Tehran Stock Exchange in the period 2012 to 2020. The results show that the willingness of investors has a significant effect on the market reaction to the earnings restatement. The results also show that the high investor sentiment, both in the presence of restatement and non-restatement, has a positive effect on market reaction, but in the presence of restatement, the effect of high investor sentiment on market reaction is less. Another result of the research indicates that the low investor sentiment has a negative effect on the market reaction in the presence of a restatement and a positive effect when there is not restatement. Therefore, it can be said that the restatement is effective on the impact of low investor sentiment on the market reaction. Manuscript profile
      • Open Access Article

        21 - Designing Prediction Model of Financial Restatements Using Neural-Genetic Simulation Algorithm
        Sasan Mehrani Akbar Rahimi poor
        The increased number of restatements in recent years has increased the wor-ries about the quality of financial reporting among the beneficiary groups. The pres-ence of prior period adjustments and, subsequently, the financial restatements have a negative impact on the r More
        The increased number of restatements in recent years has increased the wor-ries about the quality of financial reporting among the beneficiary groups. The pres-ence of prior period adjustments and, subsequently, the financial restatements have a negative impact on the relatedness and reliability of the financial state-ments. The present study is aimed to present an appropriate criterion for predict-ing the financial restatements based on the Beneish model and its indices in companies admitted to the Tehran Stock & Exchange between 2009 and 2020. For this purpose, a total of 265 companies were selected considering the limitations. Also, the model estimation was per-formed using Beneish's primary model, a meta-heuristic neural network model, and optimization through genetic programming. As indicated by the obtained results based on the confusion matrix, the efficiency of the pro-posed model derived from the enhanced Beneish model with a genetic algo-rithm(S – 𝑆𝑐𝑜𝑟𝑒) had a total prediction accuracy of 73.21%, which was the highest prediction power compared to the Beneish Model . Manuscript profile
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        22 - Mining a Set of Rules for Determining the Waiting Time for Selling Residential Units
        Farshid Abdi Shaghayegh Abolmakarem
      • Open Access Article

        23 - Identification and Evaluation of Employer Brand Components in Iran's Small Industries (Case Study of Active Companies in Industrial Towns of East Azerbaijan Province)
        Amir Laleh Hosein Gharabiglo mojtaba ramazani Soleyman Iranzadeh
        Today in organizations, it is not enough to satisfy the customer or honor the superiors and focus on successful sales to maintain a competitive position in the market, and therefore, organizations must develop the necessary strategies to attract and maintain efficient a More
        Today in organizations, it is not enough to satisfy the customer or honor the superiors and focus on successful sales to maintain a competitive position in the market, and therefore, organizations must develop the necessary strategies to attract and maintain efficient and effective human resources. adopt Without having efficient human resources, the organization will not be able to transform, develop and excel and achieve the set goals. The way to achieve this is to develop the organization's management and leadership and create an effective structure for managing the employer brand. This research aims to evaluate the variables of the employer brand in the active companies of the industrial towns of East Azerbaijan province and evaluate the effectiveness of each of the components in these companies. The current research is of quantitative and qualitative type, first the variables were screened and verified by Delphi method, and then in the quantitative stage, using software JMP and the causal-comparative method, and using the factor effectiveness of the variables. The employer brand is done. results showed that the component of training to improve quality has the lowest factor contribution with a coefficient of determination (0.246) and the highest factor contribution is related to the use of participatory management with a value of (1.000). The highest correlation with other components is related to the indicator of training according to the needs of employees with a value of 0.880 and the lowest correlation is related to the use of participatory management with a value of 0.246. Manuscript profile
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        24 - A synthesis of training self-assessment and Shannon entropy in training need assessment of managers
        Mostafa Hadavinejad Zohreh Adhami
        In order to successful environmental confrontation, managers should be equipped to required knowledge and skills and this will be reached through appropriate training. Not only successful organizations don’t look at organizational training as waste cost, but also More
        In order to successful environmental confrontation, managers should be equipped to required knowledge and skills and this will be reached through appropriate training. Not only successful organizations don’t look at organizational training as waste cost, but also focus on it so that promote their human resource capabilities and reach competitive advantage.  Effective training depends on appropriate training needs assessment. There are a lot of different methods used to assess training needs in organizations. The main origins of differences are first, diverse methods in gathering and analyzing data, and second the reference of assessing training needs in organizations. However, there is a consensus that an appropriate method for need assessment should has a theoretical and measurement accuracy, yet be free of dysfunctional complexity. For this reason, the presented study has introduced a mixed method of training self-assessment and Shannon entropy in training need assessment of managers conducted on 172 top and middle managers in 17 companies of Rafsanjan industrial estate. Training self-assessment and Shannon entropy were used to gather training needs and determine importance coefficients respectively. As a result, a pool of training need assessment of managers was explored on which needs were arranged based on priorities of importance coefficients.   Manuscript profile
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        25 - Evaluating the effectiveness of training courses and exploring the improvement instructions: A usage of the follow-up explanations model
        Mostafa Hadavinejad Fariba Heydari
        Some organizations invest a lot on employee’s training so that improve performance and productivity, but sometimes that is not effective. So, evaluating effectiveness of training courses and exploring their improvement instructions seems important. In this regard, More
        Some organizations invest a lot on employee’s training so that improve performance and productivity, but sometimes that is not effective. So, evaluating effectiveness of training courses and exploring their improvement instructions seems important. In this regard, our study is established in Rafsanjan Industrial Estate companies using follow-up explanations model of mixed methods. To this end, first Kirkpatrick questionnaire that it’s content validity and reliability were verified before, was distributed among a sample of 156 learners. In order to test the effectiveness of courses, one-sample t test were used. The post hoc tests were done using one-way ANOVA. All test were done in SPSS. Then, improvement instructions were explored through deep open interviews with a sample of 68 learners. Interviews were continued up to theoretical saturation and data were analyzed via MAXQDA.  Results showed that effectiveness of held training courses and its aspects (reaction, learning, behavior, and results) were located on a variable domain of middle to much base on different demographic variables in a 95 percent confidence level. Moreover, some instructions about time, site, title, and executive organization of training courses were presented base on research findings.     Manuscript profile
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        26 - Analysis of Farm Management with Emphasis on Agricultural Estate
        Jaafaar Nawar Mohammed E. Awad
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        27 - Evaluation of high resolution satellite images in preparing agricultural cadastral maps for land integration (Case study: Iconus image of Urmia)
        Ahmad Rajabi saeed sadeghian mohamad khalili
        Today, the integration of agricultural lands is one of the most basic measures in the development and progress of the agricultural industry. In order to integrate agricultural lands, we need to implement the agricultural property cadastre plan. The cadastre includes a m More
        Today, the integration of agricultural lands is one of the most basic measures in the development and progress of the agricultural industry. In order to integrate agricultural lands, we need to implement the agricultural property cadastre plan. The cadastre includes a map and descriptive information of each property. Cadastral maps are maps that we must prepare or have a database to prepare and update. Databases on the one hand contain descriptive and spatial information of the reference land and on the other hand include techniques of collecting, updating, processing and distributing data. To manage databases, you must use a variety of spatial information systems. The cadastre provides a single and correct identity for each piece. Theoretical and practical advances in various technologies such as remote sensing satellite imagery and GIS in data collection management can improve quality, cost, efficiency and effectiveness. An appropriate technology should be selected for mapping and maintaining geometric cadastral information along with strategic goals. Advantages of using satellite images, time consuming and high workload of using aerial images in the production and updating of topographic maps, as well as issues related to flying over the border areas of the country, the need to study and study more on satellite images more than It enlightens us. In this research, first, a regular review of IKONOS satellite image potential measurement was performed in order to extract the information layers of cadastral maps (large-scale) and ground information systems. That is, to what extent does a satellite image have the capacity to extract information layers in terms of geometric and content accuracy? After that, we entered the extraction of agricultural boundaries from the satellite image, which is the most important complication in the agricultural real estate cadastre. Extraction of agricultural border is based on image edge extraction operations, visual identification and image classification. In evaluating the geometric accuracy of IKONOS image in theory, the result was that the geometric accuracy of this image is optimal for 1: 5000 maps. The evaluation of the geometric accuracy of the IKONOS image using Grade 3 two-dimensional polynomial equations is related to the selection of 95 control points and 5 check points with the desired value of RMSE = 0.56M for 1: 2000 maps and the best combination using rational equations with 95 Control point and 5 checkpoints in the use of 13 sentences with RMSE accuracy = 0.4M optimal 1: 1000 maps and the best combination using SPLine equations with 80 control points and 20 checkpoints RMSE accuracy = 2.6M optimal 1 maps : 5000. In terms of content, IKONOS image is suitable for viewing, recognizing and extracting the information layer of the border of agricultural properties in different areas of the image for preparing large-scale maps or agricultural real estate cadastre. Manuscript profile
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        28 - The state of real estate in the period of Reza Shah (1320-1304) solar celendar
        Mostafa Mirzaei علی بیگدلی عباسعلی gh
        AbstractSince the British government's colonial policy in the Middle East was to preserve the interests of the East India Company and Iran was recognized as a gateway to India, it led to the government to change the Qajar government that was weak and create a powerful c More
        AbstractSince the British government's colonial policy in the Middle East was to preserve the interests of the East India Company and Iran was recognized as a gateway to India, it led to the government to change the Qajar government that was weak and create a powerful central government. That was the product of Reza Shah. Among the actions of Reza Shah during the monarchy were the seizure of high -profile property and people, which in the present article, with descriptive and analytical research to identify Reza Shah's motives in the occupation of real estate by ruling power, applying different policies to seize these real estate in general. Iran, and especially in the north and the Caspian coast. Now the key question is how the seizure of the real estate by Reza Shah what impact on the degeneration or development of the social classes of Iran of that day and theoretically and methodological using historical documents that lead to deep class divisions (between the poor and the rich. At the country level, as well as the oppression and acts of violence against ordinary people to use and harvest real estate products that led to pessimism and opposition to the Pahlavi government.Asaresult, Reza Shah somehow created the spread of feudalism and wealth in a limited part of the dominant and prosperous classes in the classes of society. Manuscript profile
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        29 - Relationship between Information Asymmetry and Financial Restatement: the Approach of Effective Spread
        Mehdi Beshkooh Somayeh Amiri
        In this research examined the relationship between information asymmetry and financial restatement in listed companies in the Tehran Stock Exchange. For this purpose, Bid – Ask spread is used as an information asymmetry criterion. The result research using data on More
        In this research examined the relationship between information asymmetry and financial restatement in listed companies in the Tehran Stock Exchange. For this purpose, Bid – Ask spread is used as an information asymmetry criterion. The result research using data on a sample of 89 listed companies in the Tehran Stock Exchange, over a 10 years period (1383 to 1392), suggest that a positive and significant relationship   between Bid – Ask spread and information asymmetry exists. Manuscript profile
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        30 - The Effective Time for Heir's Permission in the Testamentary Disposition of more than One - Third of the Estate
        mohammad alemzadeh mohammad alemzadeh
        In case in which the testator dispose of more than one - third of the estate, with respect of majority of Imamiyeh jurisprudence view, the heir's permission is non ‌returnable but it has been said that the heir's permission is returnable on the ground, that, they ha More
        In case in which the testator dispose of more than one - third of the estate, with respect of majority of Imamiyeh jurisprudence view, the heir's permission is non ‌returnable but it has been said that the heir's permission is returnable on the ground, that, they have not any possession on the testator's properties during his living time. Article 843 of Iran's Civil Code provided that: the testamentary disposition of more than one-third of the estate is not valid, except with the permission of the heirs and if some of the heirs agree, the disposition applies only to the share of those heirs. In the interpretation of mentioned article some of lawyers believe that with respect of generality of this article, the heir permission at the testator living time is non‌returnable but some of the other lawyers have said that heir's permission is returnable until testator death time and after death it doesn't need new permission and it isn't returnable. Manuscript profile
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        31 - The Mechanism of Real Estate Capitalism in Miandoab Area
        Reza Manafiazar hassan afrakhteh Abdol Hamid Nazari
        Real estate is Part of capitalism, so long as produces the increased value by consumed value is served for productive capital flow. When it only focuses on asset value by trading and expediency Motivation the capitalism is Accounted as unproductive capital. The purpose More
        Real estate is Part of capitalism, so long as produces the increased value by consumed value is served for productive capital flow. When it only focuses on asset value by trading and expediency Motivation the capitalism is Accounted as unproductive capital. The purpose of this research is to study and find real estate mechanism in Miandoab Area.. By applying RS technique, the changes in Land coverage of case study Area during 1998, 2006, 2016 were attained by Landsat images. 47.49 increase of built Level indicates the widespread activities of real estate in this Area. Data collection and data analysis were done by Q method. The logic of this reasoning is abduction. The society of communication includes 32 economy, geography, and planning of rural-urban professors that were selected by target sampling. The concourse of communication is arranged by new sources and Interviews in the form of 107statements, by society of communication in Q cards. The results based on factor-exploratory analysis of person-based (stephenson method) showed that eight factors as follow: economy channel and rentier government, deficiency in legal structures and Mafia activities, low risk of Investment in real estates, weakness of productive capitalism and the lack of formal channel ownership, taking land as a commodity, urban scrip and Service expanding, local-spatial representations of real estate bourgeoisie and hoarding have affected on capitalism mechanism. Also, weakness in economy channels, dependency to oil rent and disregarding of Land taxes caused to formation of real estate capitalism and eventually removed capital from production Orbit Manuscript profile
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        32 - Ranking of Indicators Effective on the Locating Industrial Estate with TOPSIST-VIKOR Techniques (Case Study: Qazvin Province)
        Parvaneh Gholipoor Seyed Habib Rahmati Mohammad Mehdi Mozaffari
        Today, the issue of locating industrial complexes at the national and regional level in the macroeconomic structure is important in terms of its benefits and strategic issues. Because it leads to optimization of time, cost and prevention of waste of human, financial and More
        Today, the issue of locating industrial complexes at the national and regional level in the macroeconomic structure is important in terms of its benefits and strategic issues. Because it leads to optimization of time, cost and prevention of waste of human, financial and environmental resources, economic development and welfare.Therefore, the purpose of this research is provide a scientific and practical approach to locating a technology service center in the Qazvin province. The research method is descriptive-analytic. The statistical population of the study consisted of experts and experienced experts with a sample size of 20 people. The tool was a questionnaire. Data analysis was carried out using the vikor and TOPSIS technique. In this research, five industrial sites including Abik, Khoramdasht, Heydarieh, Arasandeh and Lia have been investigated for determining the suitable industrial site for the establishment of a technology business service center. These centers are selected under the supervision of Qazvin industrial Estate which are project sponsors. The results indicate that the industrial place of Lia is considered in accordance to the qualitative, quantitative and service factors, selected from the selected areas for the operation and construction of the service center. In order to work and technology have been introduced Manuscript profile
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        33 - Improving the business environment and economic development, the position and duties of executive organizations; Case study: Country Property and Deeds Registration Organization
        jamil milani
        Today, it is impossible to improve the economic situation and achieve economic development without considering the business environment and improving its conditions. Therefore, the first and basic step is to pay attention to this important indicator in development. The More
        Today, it is impossible to improve the economic situation and achieve economic development without considering the business environment and improving its conditions. Therefore, the first and basic step is to pay attention to this important indicator in development. The business climate index is the most important economic index in the growth and formation of the private sector and increasing the economic growth of society. Among these, the role and position of government agencies and institutions, including the executive, legislative and regulatory spheres, is undeniable The Real Estate Registry is known as one of the most effective organizations in the field of business. This organization is in charge of registering and, of course, stabilizing property, and by identifying businesses, registering companies, and intellectual property, and the like, it has an undeniable role in the field of business environment. Is. The present article tries to look at the relationship between improving the business environment and economic development and while listing the most important tasks of the organization in the field of business environment, to point out the most important harms and challenges in this area and using resources The library and the Internet will eventually offer suggestions for improving the business environment. Manuscript profile
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        34 - Evaluation of Residential Project With Option to Delay
        Hanzaleh Fendereski Shapour Mohammadi Ali Foroush Bastani Reza Raei
        Real estate investment are characterized by low liquidity and irreversible cost. Real Estate industry is one of the most important industry in occupation. Moreover, its production has the biggest weight in family portfolio.These are important characteristics of real est More
        Real estate investment are characterized by low liquidity and irreversible cost. Real Estate industry is one of the most important industry in occupation. Moreover, its production has the biggest weight in family portfolio.These are important characteristics of real estate markets. Real estate industry has cyclical trend. In recession, investor delay their investment. Traditional capital Budgeting models such as Net Present Value are base on fix assumption and condition. They ignore management flexibility. In this paper residential Projects are evaluated with real options (option to delay) by Black-Scholes and Binomial Lattice Model.These model values managerial flexibility. Experimental results show that project Evaluation with real options outperforms the traditional models such as NPV. This paper studies the optimal timing of investment in an irreversible project where the benefits from the project and the investment cost follow continuous- time stochastic processes. According to optimal investment timing proposed by MC Donlad and Siegel, time to start this Project is 9/5 years from now. Manuscript profile
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        35 - The Application of Real Option to Valuation of Real Estate Development Project
        Abbas Gomar Amir Abbas Najafi
        Recently, real option analysis has gained attention as an effective valuation method for complex real estate projects in developed countries. However, considering its potential, this method has not become as popular as it could have among developers in the country. One More
        Recently, real option analysis has gained attention as an effective valuation method for complex real estate projects in developed countries. However, considering its potential, this method has not become as popular as it could have among developers in the country. One major reason may be its complexity and perhaps lack of finance knowledge and real estate data among Iranian developers .Thus, case studies can demonstrate the effectiveness of any theory and introduce real option analysis to Iranian devolopers as a standard valuation method. In this paper, case study analysis is used to examine the application of real options in real estate development projects. Comparison of valuations using traditional discounted cash flow with real option analysis brings out the relevance of real option methods in project decisions.Binomial method that values the project as a compound call option has increased the payoff of the project by 14% in comparison with net present value. Manuscript profile
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        36 - Determining the Burnout of Real Estate Consultants based on Communication Skills and Stress Management Strategies
        فرشاد علی اکبری فریبا حسنی
        This study aimed to determine the burnout of Real Estate consultants based on communication skills and stress management strategies. The research design was descriptive and correlational. The study population included all real estate consultants in District 7 of Tehran More
        This study aimed to determine the burnout of Real Estate consultants based on communication skills and stress management strategies. The research design was descriptive and correlational. The study population included all real estate consultants in District 7 of Tehran in the first half of 2020. Among them, selected 120 through the available sampling method. To collected data, used Lazarus and Folkman's (1984) stress coping strategies, Maslach's burnout (1986), and Queen Dam's (2004) communication skills questionnaires. Data were analyzed by SPSS23 software and Pearson correlation and regression analysis. Findings showed that there is a significant relationship between burnout and coping skills and communication skills. Thus, it is possible to predict burnout according to t = 4.64 in problem-solving strategy, t = 3.25 in emotion-oriented approach, and t = 4.27 in communication skills. Therefore, it is recommended to help reduce burnout in this group by providing practical training in increasing communication skills and problem-oriented stress coping strategies and reducing emotion-centered stress coping strategies. Manuscript profile
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        37 - Modelling fuzzy multi-criteria decision-making method to locate industrial estates based on geographic information system
        Mohammad Reza Jangjoo