@article { author = {Badavar nahandi, Younes and Alinezhad sarokolaei, Mehdi and Ghasemi, Sima}, title = {Evaluating the Ability of Cash Flow Ratios in Predicting Auditor’s Opinion}, journal = {International Journal of Advanced Studies in Humanities and Social Science}, volume = {1}, number = {2}, pages = {70-82}, year = {2012}, publisher = {Sami Publishing Company}, issn = {2717-0209}, eissn = {2345-2749}, doi = {}, abstract = {Auditor’s opinion is useful tools for making decisions by the users of financial statements. The ability of financial statements in providing effective information on auditing opinion and their relation with auditor’s opinion has attracted many researchers.  Thus, this study evaluates the ability of cash flows in predicting auditor ’s opinion using cash flows of 83 accepted companies in Stock Exchange of Tehran from 2003-2010. This study is post-event with applied goals. Here, auditor’s opinion is a dependent variable in accepted and qualified groups and cash flow ratio are independent variables in 5 ratios of cash flows to assets, cash flows to sale, cash flows to stockholders’ equity, operational earning to cash flows, net profit to cash flows; company size, auditing fee, and the type of auditing institute are classified control variables. The correlation of financial ratios with auditor’s opinion was examined using one main hypothesis and 5 alternative hypotheses. To test hypotheses, logistic regression and discriminate analysis methods were used. The results showed that using both methods, except for the ratio of cash flows to stockholders’ equity, other ratios of cash flow are correlated with auditor’s opinion and are able to predict auditor’s opinion.}, keywords = {Auditor’s opinion,Cash flow ratio}, url = {https://www.ijashss.com/article_83352.html}, eprint = {https://www.ijashss.com/article_83352_5238fd8b5d285f54e814cecb4bbb6eb3.pdf} } @article { author = {Ghochzadeh, Somayeh and Yamrali, Oktay}, title = {Offering Stock and private investment in Iran economy (concentrated on stock price)}, journal = {International Journal of Advanced Studies in Humanities and Social Science}, volume = {1}, number = {2}, pages = {83-92}, year = {2012}, publisher = {Sami Publishing Company}, issn = {2717-0209}, eissn = {2345-2749}, doi = {}, abstract = {The goal of this study is to investigate the effect of stock offering (concentrated on stock price) on private investment during 1989-2012. The differentiation of the present study to other studies is using the total stock price index in exchange to assess stock offering and the volume of transactions in exchange. To do this, we have used self explanatory econometrics model with widespread intervals (ADRL) to evaluate the relations among variables. The results showed that stock offering has a negative significant effect on the private investment which is inconsistent with theoretical issues, as the stock price (value) increases, high liquidity lead to inappropriate allocation and sources loss in negative NPV projects, capital waste and ultimately decrease private enterprising. Moreover, a large volume of transactions in exchange market relate to firms and enterprising funds which are not secured through public savings , directly monitor stock activities, although they appear private, but investigating in their nature shows that they are public enterprises. Though, retail or public stockholders are much, but have low transactions volume and fewer maneuvers.  Therefore, exclusiveness and publicity of stock firms, limited activity in exchange market as well are regarded other reasons of this variable negative effect on the private investment.}, keywords = {stock offering,total stock price index,Private Investment,ARDL}, url = {https://www.ijashss.com/article_83353.html}, eprint = {https://www.ijashss.com/article_83353_60062843d4e89dd4776ca609e2a23137.pdf} } @article { author = {Hadizadeh, Jamileh and Hosini, Saman}, title = {Technology parks and entrepreneur growth centers or development centers}, journal = {International Journal of Advanced Studies in Humanities and Social Science}, volume = {1}, number = {2}, pages = {93-99}, year = {2012}, publisher = {Sami Publishing Company}, issn = {2717-0209}, eissn = {2345-2749}, doi = {}, abstract = {Today, effort for acquisition most share (contribution, partake) in creation additional value, is important more than this. Countries are tracking for procedures that it helps to them until they create wealth and values for their society and universities (include or to count) are motive motor for development economical countries and generator investment in new technology. Technological parks and entrepreneur centers settle down in universities, play main role or unique function in tendency of students to entrepreneur. Technology parks and entrepreneur centers settle down in universities can play very important role in developing and propagation entrepreneur between students in universities. The goal or purpose of this paper determine the function or role of technology parks and entrepreneur centers in universities, in propagation entrepreneur culture and identifying limits or obstacles or barriers and tendency procedures to entrepreneur between students. The present method of study (or verification or investigation) is qualitative and investigation tools or instruments are interview. Results show that or indicated that to propagation or promotion entrepreneur in universities, technology parks and entrepreneur should increase aware and concerned or interest students to matters or subjects of entrepreneur by allocate sufficient credits, develop entrepreneur cores and support them.}, keywords = {Entrepreneur,Growth Or Development Centers,Technology Parks}, url = {https://www.ijashss.com/article_83354.html}, eprint = {https://www.ijashss.com/article_83354_5cab96506d61450e4aec88ded9a48e30.pdf} } @article { author = {Yamrali, Oktay and Aboujafari, Mohammad Reza and Aliyani Nezhad, Ali and Ghochzadeh, Somayeh}, title = {The Effect of Equity Returns of Shares Holders and Firm Size On Abnormal Returns On In IPO}, journal = {International Journal of Advanced Studies in Humanities and Social Science}, volume = {1}, number = {2}, pages = {100-109}, year = {2012}, publisher = {Sami Publishing Company}, issn = {2717-0209}, eissn = {2345-2749}, doi = {}, abstract = {The purpose of this study is the investigation of variations in equity returns of shares holders and firm size on abnormal return created in IPO. For this case, the firms which entered to Tehran Stock Exchange from 1999 to 2011 were investigated by means of regression analysis. Therefore, 92 firms were selected randomly by removal method. The results show that there is a meaningful relationship between equity return of stock holders and abnormal return in IPO and there was no meaningful relationship between firm size and abnormal return in IPO.}, keywords = {Return on Equity,Firm Size,Abnormal Returns}, url = {https://www.ijashss.com/article_83355.html}, eprint = {https://www.ijashss.com/article_83355_8833eacaaa9d64f71cb45343636fcfcf.pdf} } @article { author = {Ahmadi, Syyed Fakhruddin and Shadan, T. and Najarian Kakhaki, M. and Bahramzadeh, S.}, title = {An Investigation of the Relationship between Leadership Style and Organizational Health, Islamic Azad University, Ghayenat Branch}, journal = {International Journal of Advanced Studies in Humanities and Social Science}, volume = {1}, number = {2}, pages = {110-120}, year = {2012}, publisher = {Sami Publishing Company}, issn = {2717-0209}, eissn = {2345-2749}, doi = {}, abstract = {The present study investigated the relationship between leadership style and organizational health of the employees of IAU Ghayenat Branch. The purpose of this study is to answer the question whether or not there is relationship between leadership style and organizational health of IAU employees of Ghaenat Branch? The present study of the present study is correlational. The population is all University employees of Ghayenat branch consists of 40 people and sample was chosen 36 according to Morgan table and others by Relative stratified random sampling. To collect data researcher’s questionnaire of leadership style with Cronbach's alpha coefficient of 90% and 71% organizational health was used. For data analysis, SPSS software and descriptive and inferential statistics (Pearson) was used. The findings suggest that there is a significant relationship between exploitative and consultive leadership style and organizational health relationship, but not a significant relationship between autocratic leadership style and organizational health.}, keywords = {leadership style,Exploitative Style,Consultive Style,Autocratic Style,Organizational health}, url = {https://www.ijashss.com/article_83356.html}, eprint = {https://www.ijashss.com/article_83356_e6bca08074d6e72107403cb88de613bd.pdf} } @article { author = {Emamipour, A. and Safarnia, H. and Hoseini, A.M.}, title = {Developing Entrepreneurship through Training Entrepreneurial Behavior}, journal = {International Journal of Advanced Studies in Humanities and Social Science}, volume = {1}, number = {2}, pages = {121-128}, year = {2012}, publisher = {Sami Publishing Company}, issn = {2717-0209}, eissn = {2345-2749}, doi = {}, abstract = {Entrepreneurship is a necessity to access the market, maintain competitiveness and make progress in it, exploit new opportunities, and develop products and services. The notion of entrepreneurship and entrepreneurial actions as a phenomenon, nowadays, stem from the culture of an organization. Therefore the culture of entrepreneurship in an organization and the participation of staff as entrepreneurs in the organization affairs owe their revelation to the quality of training the staff receive as well as their ability and potentiality in running a competition. Since training in governmental organizations of Iran is not extensive enough to cover all areas, this study, first of all, aims at explaining intra-organizational entrepreneurship training, and then using Ajzen’s theory of planned behavior, key factors in entrepreneurship training are extracted and compared in three hospitals affiliated with the Medical Science University – Kerman Branch.}, keywords = {Training,Key Factors In Entrepreneurship Training,Ajzen’s Planned Behavior}, url = {https://www.ijashss.com/article_83357.html}, eprint = {https://www.ijashss.com/article_83357_b3452ab0a5fdfd2f7841ebd850a40d0b.pdf} } @article { author = {Nikanloo, Nazanin and Kafash poor, Azar and Zendehdel, Ahmad}, title = {Impact of Using Marketing Strategies on Performance through Supply Chain Performance in Insurance Industry}, journal = {International Journal of Advanced Studies in Humanities and Social Science}, volume = {1}, number = {2}, pages = {129-136}, year = {2012}, publisher = {Sami Publishing Company}, issn = {2717-0209}, eissn = {2345-2749}, doi = {}, abstract = {Creating a proper understanding of the strategies which are used in different parts of the organization and its impact on performance, can cause Managers to have an accurate understanding for decision making. The aim of this study is to investigate the impact of using marketing strategies on performance through supply chain performance in insurance industry in the present study, data were collected through questionnaire and the questions were drawn from the Green et al, (2012) study which has been used after localization. Statistical sample of this survey is all employees of Iran Insurance Company in Mashhad which are selected by simple random sampling. In the present study, in order to examine the research hypotheses, we use structural equations. LISREL and SPSS software are used so as to analyze questionnaires data and hypothesis testing. The results indicated that using of marketing strategies has a positive impact on supply chain performance and it impacts on marketing performance positively through supply chain performance, but supply chain performance impacts on the financial performance indirectly through marketing function.}, keywords = {Marketing Strategies,Supply chain performance,Financial and Marketing Performance,Insurance Industry}, url = {https://www.ijashss.com/article_83358.html}, eprint = {https://www.ijashss.com/article_83358_211e48d7cb1f0b06e668f8535e76a3dc.pdf} }