Abstract: This study aims to investigate empirically the valuerelevance
of accounting information to domestic investors in Tehran
stock exchange from 1999 to 2006. During the present research
impacts of two factors, including positive vs. negative earnings and
the firm size are considered as well. The authors used earnings per
share and annual change of earnings per share as the income
statement indices, and book value of equity per share as the balance
sheet index. Return and Price models through regression analysis are
deployed in order to test the research hypothesis. Results depicted
that accounting information is value-relevance to domestic investors
in Tehran Stock Exchange according to both studied models.
However, income statement information has more value-relevance
than the balance sheet information. Furthermore, positive vs. negative
earnings and firm size seems to have significant impact on valuerelevance
of accounting information.
Abstract: The aim of this study was to examine and identify the
type of Iranian financial market in terms of being symmetrical or
asymmetrical and to measure relationship between type of market
and the market's indices. In this study, daily information on the
market-s Share Price Index, Industrial Index and Top Fifty Most
Active Companies during the years 1999-2010 has been used. In
addition, to determine type of the financial market, rate of return on
Security is taken into account. In this research, by using logistic
regression analysis methods, relationship of the market type with the
above mentioned indices have been examined. The results showed
that the type of the financial market has a positive significant
association with market share price index and Industrial Index. Index
of Top Fifty Most Active Companies is significantly associated with
type of financial market, however this relationship is inverse.
Abstract: Tehran, one of the heavily-populated capitals, is
severely suffering from increasing air pollution. To show a
documented trend of such pollutants during last years, plane tree
species (Platanus orientalis) were suited to be studied as indicators,
for the species have been planted throughout the city many years
ago. Two areas (Saadatabad and Narmak districts) allotting different
contents of crowed and highly-traffic routs but the same ecological
characteristics were selected. Twelve sample individuals were cored
twice perpendicularly in each area. Tree-rings of each core were
measured by a binocular microscope and separated annually for the
last 25 years. Two heavy metals including Cd and Pb accompanied
by a mineral element (Ca) were analyzed using Hatch method. Treerings
analysis of the two areas showed different groups in term of
physiologically ability as the growths were plunged during the last
10 years in Saadatabad district and showed a slight decrease in the
same period for another studying area. In direct contrast to
decreasing growth trend in Saadatabad, all three mentioned elements
increased sharply during last 25 years in the same area. When it came
to Narmak district, the trend was completely different with
Saadatabad. There were some fluctuations in absorbing trace
elements like tree-rings widths were, yet calcium showed an upward
trend all the last 25 years. The results of the study proved the
possibility of using tree species of each region to monitor its air
pollution trends of the past, hence to depict a pollution assessment of
a populated city for last years and then to make appropriate decisions
for the future as it is well-known what the trend is. On the other
hand, risen values of calcium (as the stress-indicator element)
accompanied by increased trace elements suggests non-sustainable
state of the trees.
Abstract: The present study was performed in Musa bay (northern part of the Persian Gulf) around the coastal area of Bandare-Imam Khomeini and Razi Petrochemical Companies. Sediment samples and effluent samples were collected from the selected stations, from June 2009 to June 2010. The samples were analyzed to determine the degree of hydrocarbon contamination. The average level of TPH concentration in the study area was more than the natural background value at all of the stations, especially at station BI1 which was the main effluent outlet of Bandar-e- Imam Khomeini petrochemical company. Also the concentration of total petroleum hydrocarbon was monitored in the effluents of aforementioned petrochemical companies and the results showed that the concentration of TPH in the effluents of Bandar-e- Imam Khomeini petrochemical company was greater than Razi petrochemical company which is may be related to the products of Bandar-e- Imam Khomeini petrochemical company (aromatics, polymers, chemicals, fuel).
Abstract: The Iranian bentonite was first characterized by
Scanning Electron Microscopy (SEM), Inductively Coupled Plasma
mass spectrometry (ICP-MS), X-ray fluorescence (XRF), X-ray
Diffraction (XRD) and BET. The bentonite was then treated
thermally between 150°C-250°C at 15min, 45min and 90min and
also was activated chemically with different concentration of
sulphuric acid (3N, 5N and 10N). Although the results of thermal
activated-bentonite didn-t show any considerable changes in specific
surface area and Cation Exchange Capacity (CEC), but the results of
chemical treated bentonite demonstrated that such properties have
been improved by acid activation process.
Abstract: Nowadays the construction industry is growing specially among developing counties. Iran also has a critical role in these industries in terms of workers disorders. Work-related musculoskeletal disorders (WMSDs) assign 7% of the whole diseases in the society, which make some limitations. One of the main factors, which are ended to WMSDs, is awkward posture. Steel bar bending is considered as one of the prominent performance among construction workers. In this case study we conducted to find the major tasks of bar benders and the most important related risk factors. This study was carried out among twenty workers (18-45 years) as our volunteer samples in some construction sites with less than 6 floors in two regions of Tehran municipality. The data was gathered through in depth observation, interview and questionnaire. Also postural analysis was done by OWAS. In another part of study we used NMQ for gathering some data about psychosocial effects of work related disorders. Our findings show that 64% of workers were not aware of work risks, also about 59% of workers had troubles in their wrists, hands, and especially among workers who worked in steel bar bending. In 46% cases low back pain were prevalence. Considering with gathered data and results, awkward postures and long term tasks and its duration are known as the main risk factors in WMSDs among construction workers, so work-rest schedule and also tools design should be considered to make an ergonomic condition for the mentioned workers.
Abstract: Optimization and control of reactive power
distribution in the power systems leads to the better operation of the
reactive power resources. Reactive power control reduces
considerably the power losses and effective loads and improves the
power factor of the power systems. Another important reason of the
reactive power control is improving the voltage profile of the power
system. In this paper, voltage and reactive power control using
Neural Network techniques have been applied to the 33 shines-
Tehran Electric Company. In this suggested ANN, the voltages of PQ
shines have been considered as the input of the ANN. Also, the
generators voltages, tap transformers and shunt compensators have
been considered as the output of ANN. Results of this techniques
have been compared with the Linear Programming. Minimization of
the transmission line power losses has been considered as the
objective function of the linear programming technique. The
comparison of the results of the ANN technique with the LP shows
that the ANN technique improves the precision and reduces the
computation time. ANN technique also has a simple structure and
this causes to use the operator experience.
Abstract: The role of corporate governance is to reduce the
divergence of interests between shareholders and managers. The role
of corporate governance is more useful when managers have an
incentive to deviate from shareholders- interests. One example of
management-s deviation from shareholders- interests is the
management of earnings through the use of accounting accruals. This
paper examines the association between corporate governance
internal mechanisms ownership concentration, board independence,
the existence of CEO-Chairman duality and earnings management.
Firm size and leverage are control variables. The population used in
this study comprises firms listed on the Tehran Stock Exchange
(TSE) between 2004 and 2008, the sample comprises 196 firms.
Panel Data method is employed as technique to estimate the model.
We find that there is negative significant association between
ownership concentration and board independence manage earnings
with earnings management, there is negative significant association
between the existence of CEO-Chairman duality and earnings
management. This study also found a positive significant association
between control variable (firm size and leverage) and earnings
management.
Abstract: The use of sewage sludge and effluents from
wastewater treatment plants for irrigation of agricultural lands is on
the rise particularly in peri-urban areas of developing countries.
The reuse of nutrients and organic matter in treated wastewater
and sewage sludge via land application is a desirable goal. However,
trace or heavy metals present in sludge pose the risk of human or
phytotoxicity from land application. Long-term use of sewage
sludge, heavy metals can accumulate to phytotoxic levels and results
in reduced plants growth and/or enhanced metal concentrations in
plants, which consumed by animals then enter the food chain. In this
research, the amount of heavy metals was measured in plants
irrigated with wastewater and sludge application. For this purpose,
three pilots were made in a Shush treatment plant in south of Tehran.
Three plants species, spinach, lettuce and radish were selected and
planted in the pilots.First pilot was irrigated just with wastewater of
treatment plant and second pilot was irrigated with wastewater and
sludge application .Third pilot was irrigated with simulated heavy
metals solution equal 50 years of irrigation. The results indicate that
the average of amount of heavy metals Pb, Cd in three plant species
in first pilot were lower than permissible limits .In second pilot,
Cadmium accumulations are high in three species plants and more
than the standard limits. Concentration of Cd , Pb have exceed their
permitted limits in plants in third pilot . It was concluded that the use
of wastewater and sludge application in agricultural lands enriched
soils with heavy metals to concentrations that may pose potential
environmental and health risks in the long-term.
Abstract: This article investigated the validity of C-test and Cloze test which purport to measure general English proficiency. To provide empirical evidence pertaining to the validity of the interpretations based on the results of these integrative language tests, their criterion-related validity was investigated. In doing so, the test of English as a foreign language (TOEFL) which is an established, standardized, and internationally administered test of general English proficiency was used as the criterion measure. Some 90 Iranian English majors participated in this study. They were seniors studying English at a university in Tehran, Iran. The results of analyses showed that there is a statistically significant correlation among participants- scores on Cloze test, C-test, and the TOEFL. Building on the findings of the study and considering criterion-related validity as the evidential basis of the validity argument, it was cautiously deducted that these tests measure the same underlying trait. However, considering the limitations of using criterion measures to validate tests, no absolute claims can be made as to the construct validity of these integrative tests.
Abstract: This study investigated the presence of polycyclic
aromatic hydrocarbons (PAHs) in the sediments of the Musa Bay
(around the PETZONE coastal area) from Feb 2010 to Jun 2010.
Concentrations of PAHs recorded in the Musa Bay sediments ranged
from 537.89 to 26,659.06 ng/g dry weight with a mean value of
3990.74 ng/g. the highest concentration of PAHs was observed at
station 4, which is located near the aromatic outlet of Imam
Khomeini petrochemical company (station 4: BI-PC Aromatic
effluent outlet) in which its concentration level was more than the
NOAA sediment quality guideline value (ERL= 4022 ng/g dry
weight). Owing to the concentration of PAHs in the study area, its
concentration level was still meet the NOAA sediment quality
guideline value (ERL: 4022 ng/g dry weight); however, according to
the PELq factor, slightly adverse biological effects are associated
with the exposure to PAHs levels in the study area (0.1< PELq= 0.24
> 0.5).
Abstract: Bean common mosaic necrosis virus (BCMNV) is a
potyvirus with a worldwide distribution. This virus causes serious
economic losses in Iran in many leguminoses. During 20008,
samples were collected from soybeans fields in Tehran Province.
Four isolates (S1, S2 and S3) were inoculated on 15 species of
Cucurbitaceae, Chenopodiaceae, Solanacae and Leguminosae.
Chenopodium quinoa and C. amaranticolor.
Did not developed any symptoms.all isolates caused mosaic
symptoms on Phaseolus vulgaris cv. Red Kidney and P. vulgaris cv.
Bountiful. The molecular weights of coat protein using SDS-PAGE
and western blotting were estimated at 33 kDa. Reverse transcription
polymerase chain reaction (RT-PCR) was performed using one
primer pairs designed by L. XU et al. An approximately 920 bp
fragment was amplified with a specific primer.
Abstract: In this research, the researchers have managed to
design a model to investigate the current trend of stock price of the
"IRAN KHODRO corporation" at Tehran Stock Exchange by
utilizing an Adaptive Neuro - Fuzzy Inference system. For the Longterm
Period, a Neuro-Fuzzy with two Triangular membership
functions and four independent Variables including trade volume,
Dividend Per Share (DPS), Price to Earning Ratio (P/E), and also
closing Price and Stock Price fluctuation as an dependent variable are
selected as an optimal model. For the short-term Period, a neureo –
fuzzy model with two triangular membership functions for the first
quarter of a year, two trapezoidal membership functions for the
Second quarter of a year, two Gaussian combination membership
functions for the third quarter of a year and two trapezoidal
membership functions for the fourth quarter of a year were selected
as an optimal model for the stock price forecasting. In addition, three
independent variables including trade volume, price to earning ratio,
closing Stock Price and a dependent variable of stock price
fluctuation were selected as an optimal model. The findings of the
research demonstrate that the trend of stock price could be forecasted
with the lower level of error.
Abstract: Walking as a type of non-motorized transportation has
various social, economical and environmental privileges. Also, today
different aspects of sustainable development have been emphasized
and promotion of sustainable transportation modes has been
considered according to this approach. Therefore, the objective of
this research is exploring the circumstance of relationship between
walking and sustainable urban transportation.For writing this article,
the most important resources related to the traits of walking have
been surveyed via a documentary method and after explaining the
concept of sustainable transportation and its indicators, benefiting
from the viewpoints of transportation experts of Tehran, as the capital
and greatest city of Iran, different modes of urban transportation have
been compared in proportion to each criterion and to each other and
have been analyzed according to AHP method. The results of this
study indicate that walking is the most sustainable mode of inner city
transportation.
Abstract: Recent evidences on liquidity and valuation of securities in the capital markets clearly show the importance of stock market liquidity and valuation of firms. In this paper, relationship between transparency, liquidity, and valuation is studied by using data obtained from 70 companies listed in Tehran Stock Exchange during2003-2012. In this study, discriminatory earnings management, as a sign of lack of transparency and Tobin's Q, was used as the criteria of valuation. The results indicate that there is a significant and reversed relationship between earnings management and liquidity. On the other hand, there is a relationship between liquidity and transparency.The results also indicate a significant relationship between transparency and valuation. Transparency has an indirect effect on firm valuation alone or through the liquidity channel. Although the effect of transparency on the value of a firm was reduced by adding the variable of liquidity, the cumulative effect of transparency and liquidity increased.
Abstract: Atmospheric stability plays the most important role in
the transport and dispersion of air pollutants. Different methods are
used for stability determination with varying degrees of complexity.
Most of these methods are based on the relative magnitude of
convective and mechanical turbulence in atmospheric motions.
Richardson number, Monin-Obukhov length, Pasquill-Gifford
stability classification and Pasquill–Turner stability classification, are
the most common parameters and methods. The Pasquill–Turner
Method (PTM), which is employed in this study, makes use of
observations of wind speed, insolation and the time of day to classify
atmospheric stability with distinguishable indices. In this study, a
model is presented to determination of atmospheric stability
conditions using PTM. As a case study, meteorological data of
Mehrabad station in Tehran from 2000 to 2005 is applied to model.
Here, three different categories are considered to deduce the pattern
of stability conditions. First, the total pattern of stability classification
is obtained and results show that atmosphere is 38.77%, 27.26%,
33.97%, at stable, neutral and unstable condition, respectively. It is
also observed that days are mostly unstable (66.50%) while nights are
mostly stable (72.55%). Second, monthly and seasonal patterns are
derived and results indicate that relative frequency of stable
conditions decrease during January to June and increase during June
to December, while results for unstable conditions are exactly in
opposite manner. Autumn is the most stable season with relative
frequency of 50.69% for stable condition, whilst, it is 42.79%,
34.38% and 27.08% for winter, summer and spring, respectively.
Hourly stability pattern is the third category that points out that
unstable condition is dominant from approximately 03-15 GTM and
04-12 GTM for warm and cold seasons, respectively. Finally,
correlation between atmospheric stability and CO concentration is
achieved.
Abstract: A simultaneous study on indoor and outdoor particulate matter concentrations was done in five elementary schools in central parts of Tehran, Iran. Three sizes of particles including PM10, PM2.5 and PM1.0 were measured in 13 classrooms within this schools during winter (January, February and March) 2009. A laserbased portable aerosol spectrometer Model Grimm-1.108, was used for the continuous measurement of particles. The average indoor concentration of PM10, PM2.5 and PM1.0 in studied schools were 274 μg/m3, 42 μg/m3 and 19 μg/m3 respectively; and average outdoor concentrations of PM10, PM2.5 and PM1.0 were evaluated to be 22 μg/m3, 38 μg/m3 and 140 μg/m3 respectively.
Abstract: The effect of teaching method on learning
assistance Dunn Review .The study, to compare the effects of
collaboration on teaching mathematics learning courses, including
writing, science, experimental girl students by other methods of
teaching basic first paid and the amount of learning students
methods have been trained to cooperate with other students with
other traditional methods have been trained to compare. The
survey on 100 students in Tehran that using random sampling ¬
cluster of girl students between the first primary selections was
performed. Considering the topic of semi-experimental research
methods used to practice the necessary information by
questionnaire, examination questions by the researcher, in
collaboration with teachers and view authority in this field and
related courses that teach these must have been collected.
Research samples to test and control groups were divided.
Experimental group and control group collaboration using
traditional methods of mathematics courses, including writing and
experimental sciences were trained. Research results using
statistical methods T is obtained in two independent groups show
that, through training assistance will lead to positive results and
student learning in comparison with traditional methods, will
increase also led to collaboration methods increase skills to solve
math lesson practice, better understanding and increased skill
level of students in practical lessons such as science and has been
writing.
Abstract: an intelligent BRT system is necessary when
communities looking for new ways to use high capacity rapid transit
at a reduced cost.This paper will describe the intelligent control
system that works with Datacenter. With the help of GPS system, the
data center can monitor the situation of each bus and bus station.
Through RFID technology, bus station and traffic light can transfer
data with bus and by Wimax communication technology all of parts
can talk together; data center learns all information about the location
of bus, the arrival of bus in each station and the number of passengers
in station and bus.Finally, the paper presents the case study of those
theories in Tehran BRT.
Abstract: One of the potential and effective ways of
storing thermal energy in buildings is the integration of brick with phase change materials (PCMs). This paper presents a two-dimensional model for simulating and analyzing of PCM
in order to minimize energy consumption in the buildings. The numerical approach has been used with the real weather data of a selected city of Iran (Tehran). Two kinds of brick integrated PCM are investigated and compared base on
outdoor weather conditions and the amount of energy
consumption. The results show a significant reduction in
maximum entering heat flux to building about 32.8%
depending on PCM quantity. The results are analyzed by
various temperature contour plots. The contour plots
illustrated the time dependent mechanism of entering heat flux for a brick integrated with PCM. Further analysis is developed to investigate the effect of PCM location on the inlet heat flux. The results demonstrated that to achieve maximum performance of PCM it is better to locate PCM near the outdoor.