javad zahedi

This paper studies "the role of general policies of Afghanistan executive branch" and its impact on the realization of "national unity". Based on the researcher-developed conceptual model, the main hypothesis of this research is "general policies of Afghanistan executive branch in achieving national unity". The sub-hypotheses of this research cover political, economic, cultural-social and administrative dimensions. The research method used in this applied study includes mixed method for data collection. It is a survey-based, cross-sectional and document-based research for which a questionnaire has been used as the instrument. 72 questionnaires were distributed through non-probability purposive sampling method in Afghanistan universities, and after collecting the data, the SPSS software was used. The research findings gained from descriptive and inferential data analysis indicate that the average impact of the general policies of Afghanistan’s executive branch in creating national unity is higher than P- Value. This means that the variable of the general policies of Afghanistan’s executive branch has the necessary impact on the process of achieving national unity. Based on the findings obtained from the descriptive and inferential analysis of the conceptual model in the statistical population, it can be concluded that the general policies of Afghanistan’s executive branch are effective in achieving national unity.

Financial ratios analysis is considered among the most widely used tools for evaluating the performance of companies and investments. In this regard, ROA and ROE ratios are among the most important criterias. This study seeks evidence about the role of market capitalization in the relationship between return on assets and return on equity with Stock prices and is compared with their book value. This study was conducted on 136 companies listed on the Tehran Stock Exchange between 2008-2016. In order to test hypotheses, we used of 8 multivariate regression. The results indicate that both of ratios with book value and market value have a significant and positive relationship with stock prices; But the strength of this relationship is not the same, market value has more strongest relation than book value, return on assets can explain the stock price changes alone and about 66% and Combined return on assets to book value and return on equity to market value have strongest correlation with the stock price changes.

In this paper, a model-based fault detection problem for air-launched systems is considered. Firstly, the position, velocity and attitudes of the system are estimated using Kalman filter, then the sensor fault is detected by defining a suitable threshold. The fault detection is done using stochastic forward variables. In this algorithm, the covariance of data is used to model the faulty mode of sensor. The Monte-Carlo simulations was used to adjust the parameters of the algorithm in static mode. Numerical experiments on an unmanned aerial vehicle show when the system states are observable the fault detection algorithm is capable to detect the sensor fault. When the system lost its observability condition, the algorithm just can detects the instantaneous faults but, the method cannot detects in the static mode.

In this research, it was investigated the impact of managers’ overconfidence on costs stickiness during 2006-2013. To do this study, 150 listed companies in Tehran Stock Exchange in mentioned period were selected. To testify of research hypotheses was applied pooled/panel regression analysis in software EViews 6. Exerted independence (explanatory) variables contain change in logarithm of sale (sale growth), sale decrease dummy variable, and managers’ overconfidence criteria based on capital expenditures and overinvest on assets. The dependent variable in this study is change in logarithm of operatioal costs (operatioal costs growth). In the research, Asset Intensity, Free Cash Flow, and CEO Bonus were used as control variables, too.
Findings indicate that operatioal costs are stickiness in total level of companies. Other results show the direct effect of managers’ overconfidence criteria on costs stickiness.

Gastroesophageal reflux disease (GERD) is one of the most common gastrointestinal problems worldwide. The aim of this study was to evaluate the clinical spectrum, prevalence, and some of the variables that are supposed to be the risk factors of this chronic disorder.
This population- based cross-sectional study was conducted in a one-stage randomized clustered sample of adult inhabitants in Kerman city in 2011-2012. A total of 2265 subjects with age range of 15-85 years were enrolled. Face to face interview was performed for all the subjects. GERD was defined as at least weekly heart burn and/or acid regurgitation during the past year. Association of GERD with factors like demographic variables, medical condition, diet and life habits were analyzed.
A total of 2265 subjects including 988 (43.8%) male and 1275 (56.3%) female patients were evaluated. The prevalence of GERD was 28%. The prevalence was higher in female patients and with aging. There was also a significant association between GERD and the following risk factors: lower educational level (p GERD as a common disorder in our region was seen more in elderly and female patients and was associated with some anthropometric, metabolic, medical conditions, and behavioral habits.

The purpose of the study is to explore the relationship between ownership concentration and firm value in the Tehran Stock Exchange (TSE). The previous research indicates that ownership structure as an external corporate governance mechanism can influence firm value. In this study, the effect of the type of ownership on company assessment is examined along with level of cash holding. It is expected that firm value will increase as management ownership increases by reducing cash holdings. We also predict firm value is lower in companies with high cash holding and having ownership concentration. In the study, using financial statement information of companies listed on the TSE from 2004 to 2013, the relationship of this subject is addressed. The results of regression analysis in support of the hypothesis indicate firm value declines as ownership concentration increases when company’s cash holding mounts. On the whole, the results of the study shows that level of cash holdings which goes hand in hand with level of ownership concentration can reduce firm value. In the study, using financial statement information of companies listed on the TSE from 2004 to 2013, the relationship of this subject is addressed. The results of regression analysis in support of the hypothesis indicate firm value declines as ownership concentration increases when company’s cash holding mounts. On the whole, the results of the study shows that level of cash holdings which goes hand in hand with level of ownership concentration can reduce firm value.

Main goal of this paper is Investigation and comparative between Accounting model information content with economic model for operating cash flow in Tehran exchange.
Result shows that meaningful relation between CVA, Net profit with operating cash flow. Also result paper show that for operating cash flow forecasting have equal information content based on two models.

The primary purpose of this research is : '' examining the relationship between reliability components of the earning and earnings persistence. The comparison of the persistence of components of the earnings.'' So the main question of this research is as follows: Is the persistence of different components of earnings the same ? In this research we have made use of operational earnings and the information of Accrual items of 113 firms which were stock exchange members between 1378- 1386. To test the hypotheses of the research, we have made use of the multivariant linear regression method. To examine the meaning fullness of the differences between regression coefficients , we have made use of vald test and complete and decreased models of regression. Accounting earnings are divided into two parts of cash and accrual sections. The accrual section is divided into three more parts of current operational activities, and non cash operational activities , accrual items of finance activities. First we compared the persistence of cash section of earnings with the persistence of accrual section of earnings then we compared the persistence of cash section of earnings with the persistence of accrual components. Finally the persistence of accrual section of earnings have been compared with each other. The persistence of accrual element of earnings is lower that of cash element of earnings the reason for this is that the larger amount of the subjectivity of accrual items and their reliability is lower than cash element to the results of this research show that the persistence of cash section has a meaningful difference with the persistence of accrual section and its components. On the one hand when the accrual section of earnings is unusually high or low the earning have less persistence. On the other hand the difference between the persistence of accrual components of earnings is not high and statistically , none of these differences are meaningful the results of this research show that the earnings of the firms in which the cash section of earnings is higher than that of the whole earnings the earnings will have more persistence.