1. |
The effect of corporate ownership on inventory management by considering corporate governance as a mediator
, Pages: 651-656 Hossein Mehrabani and Hossein Izadi PDF (288 K) |
Abstract: In this study, we examine the relationship between corporate ownership and inventory management where corporate governance plays as a mediator. The study selects a sample of 166 selected firms listed on Tehran Stock Exchange using historical data over the period 2009-2013. The study considers the role of managers as shareholder, existence of managers with more than one responsibility and size of board of directors on inventory management. Using regression analysis, the study has disclosed a negative relationship between managers as shareholder and board size on one side and inventory size on the other side. However, the study did not find any evidence on relationship between managers’ dual responsibility as a mediator on relationship between corporate ownership and in inventory management. DOI: 10.5267/j.msl.2015.5.009 Keywords: Tehran Stock Exchange, Corporate governance, Corporate Ownership, Inventory Management |
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2. |
The effect of private investment, exports, imports, inflation and GDP on per capita premium: Evidence from members of OPEC countries
, Pages: 657-662 Reza Abedini and Roya Darabi PDF (288 K) |
Abstract: In this study, we examine the relationship between GDP, export, import, private sector investment and inflation on insurance per capita of OPEC countries. Insurance is a non-banking institution that by making sure and secure, can make and develop manufacturing and service rendering easier. Insurance companies can make financial steady and reduce stress. So, it plays essential role in economy. For this aim, data over the period 2003-2011 is collected. We use regression and SPSS software for analysis. Results for 80 year – country show that there was a positive and significant correlation between GDP, export, import, inflation and insurance per capita, which shows whenever productivity increases, insurance increases too. Results also show that there was a positive relationship between import and insurance per capita. In addition, results show that there was a positive and significant relationship between inflation and dependent variable. However, there was no significant relationship between exports and insurance per capita. The results show that there was no significant relationship between GDP and insurance per capita and finally, there was a non-significant and negative relationship between private sector investment and insurance per capita. DOI: 10.5267/j.msl.2015.5.008 Keywords: Export value, Import value, GDP, private sector investment, inflation, insurance per capta, OPEC countries |
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3. |
Productivity measurement using DEA and Malmiquest index
, Pages: 663-668 Alireza Khosravi Sayed Ismail Najafi and Saeed Rafiei PDF (288 K) |
Abstract: Performance measurement is one of the primary tasks in every organization and it helps organization setup appropriate targets for future. There are several ways to assess the performance of the organization, and data envelopment analysis (DEA) is one of the most important methods. DEA is an appropriate technique to measure the efficiency of decision-making units, but does not provide complete information about the unit's productivity. Malmquist productivity index is one of the methods for measuring productivity and the main advantage of this index is the possibility of the productivity changes over time. In this study, DEA is used to measure service performance and economic foundation so that the performance of four companies within a 3-month period were evaluated. In this work, the cost of the system and investment were used as inputs, revenue and profit were considered as the output and constant returns to scale (CCR) was used to analyze the system, which yields 0.9 for all units when all input/output data were considered in crisp form. The efficacy of different units using interval data also showed different productivity compared with the crisp model. The productivity measures of the companies in three-month period were studied using the Malmquist based productivity index and the results were analyzed. DOI: 10.5267/j.msl.2015.5.007 Keywords: Performance assessment, Productivity index, Malmquist, DEA |
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4. |
Failure mode and effect analysis on safety critical components of space travel
, Pages: 669-678 Kouroush Jenab and Joseph Pineau PDF (288 K) |
Abstract: Sending men to space has never been an ordinary activity, it requires years of planning and preparation in order to have a chance of success. The payoffs of reliable and repeatable space flight are many, including both Commercial and Military opportunities. In order for reliable and repeatable space flight to become a reality, catastrophic failures need to be detected and mitigated before they occur. It can be shown that small pieces of a design which seem ordinary can create devastating impacts if not designed and tested properly. This paper will address the use of a Failure Mode, Effects, and Criticality Analysis (FMECA) with modified Risk Priority Number (RPN) and its application to safety critical design components of shuttle liftoff. An example will be presented here which specifically focuses on the Solid Rocket Boosters (SRBs) to illustrate the FMECA approach to reliable space travel. DOI: 10.5267/j.msl.2015.5.006 Keywords: Failure Mode, Space flight, Solid Rocket Booster, Criticality Analysis, FMEA, FMECA |
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5. |
The impact of economic fluctuations on earnings forecast
, Pages: 679-684 Ata Molodpoor and Roya Darabi PDF (288 K) |
Abstract: Previous studies in the area of earnings forecasts hold a common characteristic, they make no distinction as to the economic cycle when evaluating voluntary earnings disclosures. This paper presents an empirical investigation to study the relationship between actual as well as forecasted earnings and growth domestic product during the economic growth and recession on Tehran Stock Exchange. Using the information of 60 firms over the period of 2007-2012, the study has determined that there was a positive and meaningful relationship between earnings forecast and growth domestic product during economic growth. In addition, the study has determined a meaningful relationship between actual earnings and growth domestic product during the recession. DOI: 10.5267/j.msl.2015.5.005 Keywords: Earnings forecast, Growth domestic product, Tehran Stock Exchange |
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6. |
Accounting information system and management’s decision making process
, Pages: 685-694 Farhad Hanifi and Asgar Taleei PDF (288 K) |
Abstract: In this paper, we address the management’s decision making process and examine the effect of accounting information system (AIS) in PARS GARMA holding organization in making sound and effective decisions and inform the reader on how AIS influences on the management decisions in 6 major perspectives including quality, accuracy, economic, validity, speed and on time concepts. The major source of data to this research is primary data through the administration of questionnaires. Regression and correlation analysis was used for the data analysis. The findings show that accounting information system had a significant and positive role in PARS GARMA holding management decisions process in several perspectives but AIS had no significant impact on speed of decision making. DOI: 10.5267/j.msl.2015.5.004 Keywords: Accounting information system, Management decision making, Process, PARS GARMA Construction and Industrial Holding |
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7. |
A comparative analysis of different hybrid MCDM techniques considering a case of selection of 3D printers
, Pages: 695-708 Debapriyo Paul, Puneet Kumar Agarwal, Gourab Gopal Mondal and Debamalya Banerjee PDF (288 K) |
Abstract: A multitude of techniques fall under the domain of Multi- Criteria Decision Making (MCDM) which is used to select the best alternative among the available ones. The objective of this paper is to compare some of these techniques with respect to the problem of selection of 3D printers, which is associated with multiple attributes. The weights of the criteria were determined using analytical network process (ANP). Next, the alternatives were ranked using three different MCDM techniques- 1.TOPSIS which ranks alternatives having the shortest distance to the ideal solution as well as the greatest distance from the negative-ideal solution 2. Deng’s Similarity based Approach where the most preferred alternative should have the highest degree of similarity to the positive ideal solution and the lowest degree of similarity to the negative-ideal solution and 3.PROMETHEE and GAIA. The solutions for each of these three cases were analyzed thoroughly, and reasons for any deviations were discussed. DOI: 10.5267/j.msl.2015.5.003 Keywords: 3D Printing, ANP, TOPSIS, Similarity Method, PROMETHEE, Hybrid MCDM, Comparative analysis |
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8. |
The effect of web interface features on consumer online purchase intentions
, Pages: 709-714 Maryam Masoudi, Fatemeh Shekarriz and Sorour Farokhi PDF (288 K) |
Abstract: Information and communication technology plays essential role for people’s day-to-day business activities. People receive most of their knowledge by processing, recording and transferring necessary information through surfing Internet websites. Internet as an essential part of information technology (IT) has grown remarkably. Nowadays, there have been significant amount of efforts in Iran for developing e-commerce. This paper studies the effects of environmental internet features on internet purchase intention. The study divides internet environment into demographic and technologic parts and, for studying each of them, many features are investigated such as internet connection speed, connectivity model, web browser, type of payments, user’s income, user’s education, user’s gender, frequency of online usage per week and users’ goal for using internet. Using Logistic regression technique, the study has determined a meaningful effects of income, education, connection type, browser and goal on consumers’ behavior. DOI: 10.5267/j.msl.2015.5.002 Keywords: Web interface features, Purchase intention, Online shopping |
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