Sami Publishing CompanyInternational Journal of Advanced Studies in Humanities and Social Science2717-02094120150101The Relation Among Wage Cost of Shareholders to Share Quality of Accepted Companies in Tehran Stock Exchange11183662ENAmirhasan SusaraieUniversity of Applied Science & Technology,Gonbad Kavoos2 Center, Gonbad Kavoos, Golestan,IranMarzeyeh ZabihiDepartment of Accounting and Management, Babol Branch, Islamic Azad University, Babol, IranKhadijeh Tahmasbi YasavoliDepartment of Accounting and Management, Ali Abad katoul Branch, Islamic Azad University, Ali Abad Katoul, IranJournal Article20190305The object of this study is to examine the influence of profit quality on wage cost of shareholders based on comparative approaches of high profit quality and low profit quality on accepted company is Tehran stock exchange. in order to achieve research targets ,we have used of 50companies information in which has been accepted in Tehran stock exchange on 8yeras duration(2002-2009)we have used of compound regression analysis on examining the relation among study variables and we have tested the influence of profit quality on earning cost of shareholders by figurative variable. Based on findings, we indicate by increasing profit quality of accepted companies in Tehran stock exchange, the shareholders’ wage cost decreases. The result showed profit quality is influential on decreasing and or increasing shareholders earning cost.Sami Publishing CompanyInternational Journal of Advanced Studies in Humanities and Social Science2717-02094120150101Study of the Relationship Between the System Encouraged by Resting from Productivity and Performance of Employees of Martyrs and the Altruists Golestan Province122683663ENKhadijeh Tahmasbi YasavoliDepartment of Accounting and Management, Ali Abad katoul Branch, Islamic Azad University, Ali Abad Katoul, IranHosein Ali BahramzadehDepartment of Accounting and Management, Ali Abad katoul Branch, Islamic Azad University, Ali Abad Katoul, IranJournal Article20190305The present study seeks to respond to this fundamental question, which is between the system of encouragement and punishment with the efficiency and performance of the staff of Veterans Affairs Foundation, and there is a significant relationship between Golestan province?aof Golestan province number of 600 people. Nmonhagiri methods and study according to the table of Morgan was 234. The data was collected by the library and field methods and tools has been used questionnaires. Reliability of questionnaires using alpha content validity was tested and confirmed with tools have been found. Also, to analyze the test data correlation for regression analysis with Pearson multilateral use of SPSS software is used. The results show among all components of the system of encouragement and punishment with the efficiency and performance of the staff of Veterans Affairs Foundation, and there is a significant relationship between Golestan province.Sami Publishing CompanyInternational Journal of Advanced Studies in Humanities and Social Science2717-02094120150101Comparison of the Impact of Crime Prevention Courses to the Penalty after Crime Occurrence273183664ENHamid BagheriDepartment of Law, College of Law, Islamic Azad University of International Kish Branch, Hormozgan, IranMehdi NaghaviDepartment of Law, College of Law , Khorasgan Science and Research Branch, Islamic Azad University, Esfahan, IranMehdi SoltanianDepartment of Law, College of Law ,Neragh Science and Research Branch, Islamic Azad University, Markazi, IranSomayeh BagheriDepartment of Social Science , Illam Science and Research Branch, Islamic Azad University, Illam, IranJournal Article20190305In the present world, training andculture-building practices are considered as much important, fundamental and key subjects which can be relied as a one the main prerequisites for planning. Prevention of crime and social deviations,is not a task for which a specific organization to be responsible; but also, it is a multi-aspect issue which requires participation of all organizations and individuals. In this regard, a study was conducted to investigate the effect of culture-building practiceson decreasing trend of crime among the people of Ilam city. With regard to exploratory nature of this study, it was carried out as theoretical analysis using literature review by documentary method and then, by questionnaire production and distribution and finally, results analysis. After the results analysis, it was concluded that, there is a significant relationship between crime occurrence and lack of knowledge and culture-building practices among the people. The factors affecting crime occurrence in order of priority are: religious values, scientific courses and information of the offender’s futurity, identity giving, behavior control, individual and social values, fundamental values and motivational methods.Sami Publishing CompanyInternational Journal of Advanced Studies in Humanities and Social Science2717-02094120150101Management Architecture of the Intelligent Building324283668ENSina DaneshvarThe Department of Architecture, Kerman Branch, Islamic Azad University, Kerman, IranHesam SanatnamaSama Technical and Vocational Training College, Islamic Azad University, Kerman Branch, Kerman, IranJournal Article20190305In 1970, the arrival of computer and telecommunications technology, human life has changed the evolution of the theory that even their forefront of this technology was surpassed. Since 1990, individual and social life, with the arrival of computers and telecommunications and the sense of distance, has many variations physical places and definitions, just like the human face has changed over time. Rooms for meetings and conferences have taken a virtual form. Because many of the elements and physical components, they have been replaced by computers. This is what we call true unity among the capabilities of computers and the physical world we know. Combining the physical world with computers allowing us to provide the world with a computer brain thinks.Sami Publishing CompanyInternational Journal of Advanced Studies in Humanities and Social Science2717-02094120150101Power-aware Computation and Programming with GPU Accelerators434783670ENMahboobeh Eshaghi GorjiDepartment of Engineering and Research Branch, Mazandaran Branch, Islamic Azad University, Mazandaran, IranJournal Article20190305Present concerns about the amount and intensity of power in modern processors have been led to significant computer architecture research efforts in power-aware and temperature-aware calculations. Sincepower dissipation becomes an irritating growing problem, the graphic processor unit (GPU) analysis of power and its components is very difficult to design software and hardware systems.At present, GPU has become to an integral part of computing systems mainstream with multi-core multidisciplinary processors, with high symmetry and balance and high computational power and memory very high-bandwidth.To find the rules and principles of power-aware programming with GPU accelerators, we exploit a set of the basics fromprogramming languages. These power consumption amounts are efficient to estimate and evaluate the power during high-level programs development.Sami Publishing CompanyInternational Journal of Advanced Studies in Humanities and Social Science2717-02094120150101Assessing Financial Performance the Branches of Red Crescent Organization in Eastern Azerbaijan Province by Using Window Data Envelopment Analysis Model (Input-Oriented CCR)485883671ENMehdi Alinezhad SarokolaeiDepartment of Accounting, Tabriz Branch, Islamic Azad University, Tabriz, IranMehdi ZeynaliDepartment of Accounting, Tabriz Branch, Islamic Azad University, Tabriz, IranFatemeh Afshar ZeydabadiDepartment of Accounting, science and research Branch, Islamic Azad University, Sirjan, IranAlireza JaliliDepartment of Management, Industrial Management Organization of Azarbaijan, Tabriz, IranJournal Article20190305The present research has utilized window data envelopment analysis method based on input-oriented CCR to assess the performance trend and to rank the branches of Red Crescent Organization in Eastern Azerbaijan province based on financial indexes. The results of ranking the branches by using the research model showed that the branches of Bostanabad & Heris were ranked in first and second positions. The branches of Hadishar, Azarshahr and Warzeghan were 14<sup>th</sup>, 15<sup>th</sup>, and 16<sup>th</sup> respectively which show their lack of performance efficiencies during the period under investigation.Sami Publishing CompanyInternational Journal of Advanced Studies in Humanities and Social Science2717-02094120150101A Look at Some of the offenses Punishable by Death (Penance Crimes) in New Islamic Penal Code of Iran596483673ENGolnaz Moradi PasandCriminal law and Criminology Department, Ardabil Branch, Islamic Azad University, Ardabil, IranAlireza Lotfi DodaranAssistant professor and faculty member, Ardabil Branch, Islamic Azad University, Ardabil, IranJournal Article20190305One of the most important legal systems of societies, is its penal system that accommodate the penal law in itself. Every society had forecasted some law and distinctions for its individuals, and had obliged all to observe these laws. The right of life is among these laws laws and distinctions that of course can be oggressed by some people. In such cases, society mast react and punish the aggressor even if this punishment be in the form of his life taking away. So, punishment is one of the factors in preserving the individuals right and decipline. Death punishment is one of the punishments that is considered in some main penalties and is in hyead of all punishments. Despite of international and worldwide insight that believe in cancellation of death punishment, but in most areas of the world, such as our country this kind of punishment execute after and before Islamic Revolution. But in after Revolutions’ rules it found high inphasis. Also in new Islamic penal law, this this punishment is observable.Sami Publishing CompanyInternational Journal of Advanced Studies in Humanities and Social Science2717-02094120150101The Accounting Information Usage in Measuring Productivity Growth and Evaluating Business Performance657583676ENHamidreza HajebPersian Gulf University, bushehr, IranAli Ghauory MoghadamPersian Gulf University, bushehr, IranSafdar AlipourPersian Gulf University, bushehr, IranJournal Article20190305The main objective of this research is to measure productivity variations and performance of 28 companies listed on Tehran stock exchange from automobile and parts industry using financial statements information during the period of 2006-2010. In order to attain this goal, the Malmquist index and DEA have been used, the labor force and the fixed assets stand for inputs and the economic value added represents the only output. The results indicated that variations in the company’s performance are due to the change in technical efficiency and technology. Because the productivity and performance of the firms revealed an improvement in two years so that in one year, the efficiency was the prominent factor and in the other year, both of technical efficiency and technology jointly played an important role in this progress. In addition, over the two another years, the firms had not experienced any performance progress and finally in one year, they encountered regressive performance. The reason for this declining performance can be found in technology downfall. Among other results of this research is that the surveyed firms totally experienced productivity progress, although his growth was slight. The reason can be attributed to the negligible technical efficiency growth. Therefore, it can be concluded that technical efficiency improvement by patterning benchmark firms has an important role in productivity and performance improvement. Of course, the critical role of technology growth through the renewing and modernizing facilities should not be overlooked.Sami Publishing CompanyInternational Journal of Advanced Studies in Humanities and Social Science2717-02094120150101Economic Value Added and Management of Business Processes767985616ENFatemeh SarrafAssistant professor in Accounting of Raja Higher Education Institute, Qazvin, IranSeyyed Mohammad Sadegh RazaviMaster of Science in Industrial Management, Imam Khomeini International University, Qazvin, IranKobra SaadatmandMaster of Science in Industrial Management, Imam Khomeini International University, Qazvin, IranJournal Article20190326For the purposes of business process efficiency management it is not sufficient to monitor and manage only the economic value added, it is necessary to simultaneously confront it with efficiency and value added to processes, calculated on the basis of the value added index, which maps the real value stream in complex business process. In this article we analysis the key index of business process on the basis of economic value added and value added index.