List of Articles

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  1 - The Impact of the Return of Research and Development on Economic Growth (Using Regression Quintiles Model)
  Nazi Mohammadzadeh Asl Roya Seifi Pour Azadeh Mehrabian
  One of the most important subjects in the field of industry and education is identification and isolation of the return of investment in research and development and its impact on economic growth. Since the cost of this type of investment is usually high, policymakers w More

  One of the most important subjects in the field of industry and education is identification and isolation of the return of investment in research and development and its impact on economic growth. Since the cost of this type of investment is usually high, policymakers want to make sure that it is the real return and how it can be measured. In this study, the main goal is to investigate the effects of indirect R & D on economic growth in countries. To this end, we use regression quintiles model. Results show there is significant and positive relationship between spending on R & D and innovation as well as inventions and costs of training with GDP in high income and upper middle income countries. Also in high income countries, the higher the level of income of a country, human capital, human resource training, and the amount of inventions, play a greater role in explaining their output growth compared to labor and physical capital. While in upper middle income countries, physical capital still plays a major role in GDP growth.   Manuscript profile
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  2 - The Effect of Financial Development on the Financing of Listed Companies in Tehran Stock Exchange
  Naem Eslamdust Elham Gholami
  The main objective of the study was to investigate the effect of financial development on the financing of companies listed on the stock exchange, which are related to the automotive-related industries. To this end, the effects of four indicators of financial developmen More

  The main objective of the study was to investigate the effect of financial development on the financing of companies listed on the stock exchange, which are related to the automotive-related industries. To this end, the effects of four indicators of financial development, along with control variables such as profitability, liquidity and size of the company, have been investigated in the form of two regression models on two variables related to financing, namely, proportional relationship of both long-term debt and short-term debt to total assets. So that the two models, with the panel data taken from the 50 companies involved in automotive industry and active in stock exchange between the years 2011 to 2016, are assessed using fixed effects. The results show that stock market development has a positive and significant effect on the ratio of long-term debt to total assets. Meanwhile, the effect of the index on the stock market activity is more than the magnitude of the impact of the index relative to its size. However, the effect of the development of the banking sector on this ratio is negative and the effect of the indicator on the banking system activity is more than the magnitude of the impact of the index relative to its size.   Manuscript profile
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  3 - Kansei Approach Implementation and Customer Satisfaction Model in Order to Improve Product Quality (Case Study: Arghavan Washing Powder)
  Zahra Esfandiari Taghi Torabi
  Understanding and diagnosing of users’ requirements are critical key factors for the process of design and the development of products among different ways of recognizing needs and prioritizing them. Current research attempts to understand, categorize and prioriti More

  Understanding and diagnosing of users’ requirements are critical key factors for the process of design and the development of products among different ways of recognizing needs and prioritizing them. Current research attempts to understand, categorize and prioritize customers’ emotional needs through the combination of Kansei engineering method and Kano model and suggests new approach to gain more customer satisfaction with regard to Arghavan washing powder.  In order to achieve this target, we recognized customers’ emotional needs and subsequently used Delfi method for screening Cansei terms. Afterwards, using the Kano model, Kansei lexical words were screened and categorized in four Kano categories. Then using ANP method, the lexical words which had the highest rank and weight based on Pareto method were selected. Afterwards, design of washing powder were made based on lexical words which had the highest rate and weight based on Pareto method, and finally finished products delivered to users. Subsequently, the best design was identified based on consumers’ opinion subject to Kansei methodology Manuscript profile
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  4 - Legal Risk Management between the Project Corporations and Secondary Contractors in BOT Project
  Abbasi Borzoe Ali Baghani
  Governors either cannot afford infrastructures due to shortage of budgets or, for some reason, they are reluctant to finance these projects. Hence, they appeal to the methods of financing infrastructure projects through the private sector including the conventional cont More

  Governors either cannot afford infrastructures due to shortage of budgets or, for some reason, they are reluctant to finance these projects. Hence, they appeal to the methods of financing infrastructure projects through the private sector including the conventional contract method BOT (Building, Opration and Transfer). Although, the main BOT contract is between the government and the project corporation, the contractor would sign agreements with other secondary contractors, various corporations, financial institutions, and banks to implement the projects. The multiplicity of the partners, contractors, and the fact that they are from different countries result in various risks. Among other things, the benefit of BOT to governments and their motivation to resort to BOT is the transfer of project risks to the project company. However, the contractor is not usually qualified enough to manage and accept all the project risks and tries to attribute some of the risks to the other parties involved such as construct contractors, operators, providers of raw materials, and product and service customers.   Manuscript profile
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  5 - A Comparative Study of the Efficiency of Insurance Companies in Iran and MENA Countries
  Sousan Shokoohigol Ali Dehghani
  The critical role and status of the insurance industry in the modern economy is inevitable. In recent years, particular attention has been paid to the efficiency of insurance companies in Iran. In the sixth program policies, this issue has also been emphasized. A brief More

  The critical role and status of the insurance industry in the modern economy is inevitable. In recent years, particular attention has been paid to the efficiency of insurance companies in Iran. In the sixth program policies, this issue has also been emphasized. A brief review of the indicators of the level of insurance penetration, insurance density and the percentage of the total insurance premiums of the world indicate that so far this industry has not achieved its status in the national economy. The first step in the development of insurance is to consider whether insurance companies in Iran, with regard to their resources, are efficient? To this end, insurance industry of Iran and other countries of the MENA were examined. In this study, to measure technical efficiency, non-parametric method of data envelopment analysis and parametric method of stochastic boundary function estimation - to identify the factors affecting the efficiency of insurance companies - and non-parametric method adjustment have been used. Based on the results, the growth of GDP per capita and technical reserves has a positive and significant effect on insurance industry efficiency and the insurance industry of Iran has the highest efficiency among MENA countries Manuscript profile
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  6 - A Study of the Relationship between Intellectual Capital and Financial Performance of Companies Accepted in Tehran Stock Exchange (Leasing and Banks)
  hassan aboalfathi Ghodrat Allah Taleb Nia
  Real knowledge is a source of improving business unit performance. Accordingly, the purpose of this research is to study the relationship between intellectual capital and financial performance of companies admitted to the Tehran Stock Exchange. The statistical populatio More

  Real knowledge is a source of improving business unit performance. Accordingly, the purpose of this research is to study the relationship between intellectual capital and financial performance of companies admitted to the Tehran Stock Exchange. The statistical population of this research has been taken from companies accepted in Tehran Stock Exchange (leasing and banks), and according to the sample selection criteria, a sample collection of "leasing companies and banks" has been formed. To test the hypotheses, the regression equation test has been used. The results show that there is a positive and significant relationship between intellectual capital and financial performance. Also, there is a positive and significant relation between physical capital and structural capital, but there is no significant connection between human capital and financial performance. Manuscript profile
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  7 - The Relationship Between Personality Characteristics and Behaviors Reducing Quality of Auditing
  Mohammad Mohammadi samaneh tarighi
  The reducing audit quality (RAQ) behaviors that arise from the actions of auditors during the audit period, reduces the effectiveness of the collection of audit evidence. These behaviors can affect the quality of the audit and undermine the credibility of the audit prof More

  The reducing audit quality (RAQ) behaviors that arise from the actions of auditors during the audit period, reduces the effectiveness of the collection of audit evidence. These behaviors can affect the quality of the audit and undermine the credibility of the audit profession. The purpose of this study is to identify factors that reduce audit quality behaviors and explain their relationship with the auditor's personality and their organizational commitment. To this end, 215 questionnaires were sent as sample to private audit institutions throughout Iran, and the required data were collected by using a distributed questionnaire among the statistical population of the study. Afterwards, using statistical analysis, multivariable regression and Pearson correlation, the validity of the research hypotheses was assessed. The results of the research indicate that the incidence of reducing audit quality behaviors directly has a significant relationship with the auditor's personality. Also, the occurrence of reducing audit quality behaviors has a significant and reverse relationship with organizational commitments. Manuscript profile