International Journal of Advanced Studies in Humanities and Social Science
Volume:4 Issue: 1, Winter 2015

The object of this study is to examine the influence of profit quality on wage cost of shareholders based on comparative approaches of high profit quality and low profit quality on accepted company is Tehran stock exchange. in order to achieve research targets ,we have used of 50companies information in which has been accepted in Tehran stock exchange on 8yeras duration(2002-2009)we have used of compound regression analysis on examining the relation among study variables and we have tested the influence of profit quality on earning cost of shareholders by figurative variable. Based on findings, we indicate by increasing profit quality of accepted companies in Tehran stock exchange, the shareholders’ wage cost decreases. The result showed profit quality is influential on decreasing and or increasing shareholders earning cost.

The present study seeks to respond to this fundamental question, which is between the system of encouragement and punishment with the efficiency and performance of the staff of Veterans Affairs Foundation, and there is a significant relationship between Golestan province?aof Golestan province number of 600 people. Nmonhagiri methods and study according to the table of Morgan was 234. The data was collected by the library and field methods and tools has been used questionnaires. Reliability of questionnaires using alpha content validity was tested and confirmed with tools have been found. Also, to analyze the test data correlation for regression analysis with Pearson multilateral use of SPSS software is used. The results show among all components of the system of encouragement and punishment with the efficiency and performance of the staff of Veterans Affairs Foundation, and there is a significant relationship between Golestan province.

In the present world, training andculture-building practices are considered as much important, fundamental and key subjects which can be relied as a one the main prerequisites for planning. Prevention of crime and social deviations,is not a task for which a specific organization to be responsible; but also, it is a multi-aspect issue which requires participation of all organizations and individuals. In this regard, a study was conducted to investigate the effect of culture-building practiceson decreasing trend of crime among the people of Ilam city. With regard to exploratory nature of this study, it was carried out as theoretical analysis using literature review by documentary method and then, by questionnaire production and distribution and finally, results analysis. After the results analysis, it was concluded that, there is a significant relationship between crime occurrence and lack of knowledge and culture-building practices among the people. The factors affecting crime occurrence in order of priority are: religious values, scientific courses and information of the offender’s futurity, identity giving, behavior control, individual and social values, fundamental values and motivational methods.

In 1970, the arrival of computer and telecommunications technology, human life has changed the evolution of the theory that even their forefront of this technology was surpassed. Since 1990, individual and social life, with the arrival of computers and telecommunications and the sense of distance, has many variations physical places and definitions, just like the human face has changed over time. Rooms for meetings and conferences have taken a virtual form. Because many of the elements and physical components, they have been replaced by computers. This is what we call true unity among the capabilities of computers and the physical world we know. Combining the physical world with computers allowing us to provide the world with a computer brain thinks.

Present concerns about the amount and intensity of power in modern processors have been led to significant computer architecture research efforts in power-aware and temperature-aware calculations. Sincepower dissipation becomes an irritating growing problem, the graphic processor unit (GPU) analysis of power and its components is very difficult to design software and hardware systems.At present, GPU has become to an integral part of computing systems mainstream with multi-core multidisciplinary processors, with high symmetry and balance and high computational power and memory very high-bandwidth.To find the rules and principles of power-aware programming with GPU accelerators, we exploit a set of the basics fromprogramming languages. These power consumption amounts are efficient to estimate and evaluate the power during high-level programs development.

The present research has utilized window data envelopment analysis method based on input-oriented CCR to assess the performance trend and to rank the branches of Red Crescent Organization in Eastern Azerbaijan province based on financial indexes. The results of ranking the branches by using the research model showed that the branches of Bostanabad & Heris were ranked in first and second positions. The branches of Hadishar, Azarshahr and Warzeghan were 14th, 15th, and 16th respectively which show their lack of performance efficiencies during the period under investigation.

One of the most important legal systems of societies, is its penal system that accommodate the penal law in itself. Every society had forecasted some law and distinctions for its individuals, and had obliged all to observe these laws. The right of life is among these laws laws and distinctions that of course can be oggressed by some people. In such cases, society mast react and punish the aggressor even if this punishment be in the form of his life taking away. So, punishment is one of the factors in preserving the individuals right and decipline.  Death punishment is one of the punishments that is considered in some main penalties and is in hyead of all punishments. Despite of international and worldwide insight that believe in cancellation of death punishment, but in most areas of the world, such as our country this kind of punishment execute after and before Islamic Revolution. But in after Revolutions’ rules it found high inphasis. Also in new Islamic penal law, this this punishment is observable.

The main objective of this research is to measure productivity variations and performance of 28 companies listed on Tehran stock exchange from automobile and parts industry using financial statements information during the period of 2006-2010. In order to attain this goal, the Malmquist index and DEA have been used, the labor force and the fixed assets stand for inputs and the economic value added represents the only output. The results indicated that variations in the company’s performance are due to the change in technical efficiency and technology. Because the productivity and performance of the firms revealed an improvement in two years so that in one year, the efficiency was the prominent factor and in the other year, both of technical efficiency and technology jointly played an important role in this progress. In addition, over the two another years, the firms had not experienced any performance progress and finally in one year, they encountered regressive performance. The reason for this declining performance can be found in technology downfall. Among other results of this research is that the surveyed firms totally experienced productivity progress, although his growth was slight. The reason can be attributed to the negligible technical efficiency growth. Therefore, it can be concluded that technical efficiency improvement by patterning benchmark firms has an important role in productivity and performance improvement. Of course, the critical role of technology growth through the renewing and modernizing facilities should not be overlooked.

For the purposes of business process efficiency management it is not sufficient to monitor and manage only the economic value added, it is necessary to simultaneously confront it with efficiency and value added to processes, calculated on the basis of the value added index, which maps the real value stream in complex business process. In this article we analysis the key index of business process on the basis of economic value added and value added index.