فهرست مطالب

  • Volume:1 Issue: 5, 2014
  • تاریخ انتشار: 1393/10/01
  • تعداد عناوین: 7
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  • Sohrab Jaferian, Mehran Rezvani Pages 322-337
    The extant literature implies that export companies attempt to improve export new product performance in order to reach superior and sustainable business performance and thus remain competitive. However, the degree to which companies must focus either on market or technological issues as the factors involved in new product performance has been a problem they often encounter. The current research aims at investigating the impact of those orientations on export new product performance. Surveying export chemical manufacturing companies, partial least squares indicate that although both orientations have significant positive impacts on export new product success, the impact of technology orientation is higher. After the conclusions are drawn, the limitations and suggestions for future research are discussed.
  • Mohammad Reza Mehregan, Mohammad Reza Akhavan Anvari, Kamyar Raissifar Pages 338-352
    The present study aimed at visualizing the Soft Operations Research (SOR) domain. For this purpose, the six-phase mapping process was used. In this process, the first phase deals with extracting the data. Analysis unit is selected in the second phase. In the third and fourth phases, frequency of articles is studied and similarities among the extracted articles are determined, respectively. In the fifth phase, the related areas are identified by using a clustering algorithm. Finally, subject areas are mapped and analyzed by using the clustering steps in the sixth phase. Based on the results of the mapping process in this research, six clusters in the areas of management and social sciences, engineering sciences, behavioral sciences, geology and environmental studies, sociology and natural resources and mathematics were obtained.
    Keywords: OR in societal problem analysis, Soft Operations Research (SOR), Science Map, ISI Database
  • Ines Belgacem, Abdelwahed Omri Pages 353-370
    The present research examines empirically whether domestic investors in the Tunisia Stock Market (BVMT) perceive voluntary disclosure to be value-relevant. The study is motivated by the market-based value-relevance literature in the U.S. and by the developments of accounting and stock markets in Tunisia. This research, explores through an investigation by questionnaire external auditors’ perception of the value relevance of voluntary information in the annual reports, it also uses panel data analysis to examine the association between voluntary disclosure and firm value. The Results reveal that external auditors discern that the politics of voluntary disclosure in the annual reports is minimalist. Results show, also, the interest that carries these auditors to nonfinancial and budgetary indicators and the utility of the annual report to the certification. After controlling profitability and size, regression results indicate a negative and insignificant relationship between voluntary disclosure and firm value. This lack of statistical significance supports the idea that there is a complex interplay of different factors affecting this association. However, this paper has contributes to that investigation in the context of emerging capital market in the North African Region.
    Keywords: Disclosure quality, Value, relevance, Voluntary disclosure, Tunisia
  • Samira Kolbehdari, Mohamadhossein Sobhiyah Pages 371-388
    Growth rate in the number of consortiums formed between Iranian contractors in the construction industry has increased during the recent decade. To enhance competitiveness and capacity، and to enter new markets، contractors in the construction industry develop different forms of consortiums. This case study which is done among the Iranian construction contracting firms centers on the issues involved in the first stage of the process of forming a consortium and agreement that must be negotiated between the partners. Results show that some of the key issues affecting the increase in the success rate of the consortium in the construction industry are identifying the objectives and scope of the consortium، clear definition of each stakeholder’s duties، clarifying the financial rules governing the consortium، identifying the decision-makers، and the decision-making mechanisms in the consortium. Therefore، holding effective and efficient meetings at the first stage of the process of consortium formation and increased understanding of the key issues among the stakeholders has a significant effect on the success of consortium performance
    Keywords: Construction consortium, process of consortium formation, process of negotiations, description of the partner's duties, mutual trust
  • Meisam Omrani, Fatemeh Heidari Pages 389-401
    One of the main issues in monetary and banking section is determining the deposit and loan interest rates. In today world, determining the deposit and loan interest rates and their notifications has a great significance for a financial system; it can also have many juridical, legal and economic effects. So, any change in this important issue can question the economic stabilization of our country. But the question here is that who should specify the deposit and loan interest rates? Is this the duty of the Islamic governor or there is no need to his intervention, and the market itself can reach the equilibrium price based on the principle of freedom? To answer this question, we need to investigate it from the Islamic jurisprudence viewpoint; then after proving that determining the deposit and loan interest rates is a kind of pricing, the results of inspecting the issue of pricing can be used for deposit and loan interest rates determination. This article, firstly, explains the Islamic jurisconsults'' views on pricing, then it introduces deposit and loan interest rates determination as kinds of pricing, and uses the results of inspecting the issue of pricing which can be used for deposit and loan interest rates determination.In this article firstly explains the Islamic jurisconsults'' views on pricing, then it introduces deposit and loan interest rates specification as kinds of pricing, and uses the results of inspecting the issue of pricing can be used for deposit and loan interest rates specification.
    Keywords: Pricing, Government pricing, Market pricing, Deposit interest rates, Loan interest rates, Islam
  • Behzad Roshani Pages 402-415
    One of the greatest technological changes and developments in international transportation is the foundation and prevalence of containers in this area. Nowadays, operators of transportation and trade use containers because of their high strength, the ability to store them on top of each other on the ship, its water proof material, no need for a covered storage room, the fact that it can easily and quickly be loaded onto a ship, truck, or train, fast transportation, minimum cargo damage during cargo operation & transportation, its security against thieves, they are reusable, packages can be sorted like trays, and they can be used on refrigerated ships since each container has a set of goods with a packing list and the accumulation of these goods in one large package decreases the number of packing lists and at the same time decreases the number of customs documents. Considering this topic, the dangers related to the ship’s stability while loading and discharging containers in ports will be reviewed and solutions will be brought up. The results of this study can help port and ship workers decrease these dangers while loading and discharging containers in ports.
    Keywords: Risk Management, Container ship, Container Depot, Container ship Risk, Bay Plan, Stowage plan
  • Ahmad Vakili Arki, Mahmoud Motevaselian, Hamid Sadeghi Rad Pages 416-423
    This paper aims to investigate the relationship between the legal entities'' overpaid claims and Value Added Tax Organization reports. The statistical population consists of those legal entities subject to the first and second phases of value added tax system operating in the city of Mashhad which have submitted their tax returns to the Tax Organization’s offices during 2008 to 2012 and claimed that their paid taxes and duties are more than those received during the relevant period. Thus, they have requested refund for overpaid taxes and duties. The results showed that there is a significant difference between their claims and reports in the Tax Organization.
    Keywords: Verification, Tax organization, Value added tax, Legal entities, Iran