Purpose - Going concern is one of fundamental concepts in accounting and auditing and sometimes the assessment of a company's going concern status that is a tough process. Various going concern prediction models' based on statistical and data mining methods help auditors and stakeholders suggested in the previous literature. Research design - This paper employs a data mining approach to prediction of going concern status of Iranian firms listed in Tehran Stock Exchange using Particle Swarm Optimization. To reach this goal, at the first step, we used the stepwise discriminant analysis it is selected the final variables from among of 42 variables and in the second stage; we applied a grid-search technique using 10-fold cross-validation to find out the optimal model. Results - The empirical tests show that the particle swarm optimization (PSO) model reached 99.92% and 99.28% accuracy rates for training and holdout data. Conclusions - The authors conclude that PSO model is applicable for prediction going concern of Iranian listed companies.

Purpose - Product purpose for optimal values solution for synthesize evaluative criteria and optimize product design values. In addition, product designer has to consider the product design to conform to project, laws and regulations, authentication, from the product design stage. Research design, data, methodology - How to use an evaluative criteria model's imprecise market data by evaluative criteria research design; product mapping relationships between design parameters and customer requirements using product predicted value method. An evaluative criteria model and their associated criteria status, product evaluative criteria model of results. Results - Therefore, after the enterprise product design project analysis, effectiveness and the customer degree of satisfaction must be appraised to obtain the maximum value for the benefit on behalf of the implementation goals, the promotion product level and market competition strength. Conclusions - In multi criterion decision making (MCDM), using its searching software capacity to obtain the optimal solution.

Purpose - Recently, the Korean government is seeking to internationalize KRW and reduce its heavy reliance on the U.S. dollar and better cope with risks from external turbulence. However, there has been too little study on this subject in comparision with its importance. The main objective of the paper is to distinguish the descrete stages of the KRW internationalization and recognize the costs and benefits of each stage. Research design, data, methodology - In order to achieve its goal, this study accomplishes a formal policy analysis based on potential factors of currency internationalization and an examination of legal practices in relation to Foreign Exchange Transaction Regulation (the Regulation). Results - This study found that securing monetary policy may not be easy under liberalized capital account for a small open economy like Korea in view of the trillema. In addition, the inherent ambiguity of the Regulation may increase the costs of KRW internationalization. Conclusions-This study revealed the negative system for the control of foreign exchange of the Korean government. The excessive regulatory restrictions on foreign exchange may hinder the process of KRW internationalization. Some legal and policy reforms are needed to improve related regulation and infrastructure.

Purpose - The present research has been undertaken to examine the Customer Relationship Management (CRM) strategies adopted by public and private sector banks in India. The initial part of research helps to identify the factors of overall satisfaction of customers. The study also tries to identify the key determinants of CRM of Indian banking. Research design, data, methodology - The present research uses a self-structured questionnaire having a reliability score of 0.817 to elicit responses from customers in New Delhi and surrounding areas in India to examine the CRM used by public and private sector banks for enhancing customer satisfaction. The scale had 32 questions covering customer perceptions related to overall satisfaction and factors contributing to CRM. Results - The results highlight that overall satisfaction comprises of two factors namely personalised Services; and reliability and dependability. The determinants of CRM as identified through survey are: Speed, safety and security; Employee CRM; on time services; customer targeting; and friendly and helpful staff. The results also highlight that safety and security was preferred to other factors by the respondents. Conclusions - The findings of this study show that in terms of performance private sector banks fared better in providing CRM services than public sector banks.

Purpose - This study aims to analyze the main problems of spatial modernization of the economy, and to develop new approaches to way out from crisis, to accelerate of innovations process from the cities-centers to the underdeveloped regions. Research design, data, methodology - The application of scientific methods in this research will allow to systematize the available data, from both a theoretical and empirical perspective. The study employs the method of ranking regions, the rate of innovation activity and comparative evaluation of R&D indicator. In addition, the authors proposed the method of modeling of innovation diffusion in the regions. Results - This study confirms that the need help for the underdeveloped regions, but we should clearly understand the limits of opportunities and to choose the right mechanisms. Further, this study shows it's important to maintain the regions with high innovation activity, as they are growth poles, which are play the role of translator's innovations to the periphery. Conclusions - According to the results of this theoretical and empirical study proved that modernization of the economy is realized faster in the regions with the best conditions for the diffusion of innovations, the higher the concentration of the population, a more developed infrastructure and reduced of administrative barriers.

Purpose - The purpose of this paper is has been to identify the information disclosed by Internet website companies listed in Tehran Stock Exchange. Research design, data, methodology - The list was prepared includes 84 attributes for financial information in two parts and 36 non-financial information attributes and with 48 attributes of listed companies in Tehran Stock Exchange. Results - The results show that Internet reporting in Iran has improved compared to previous research. However, the level of financial disclosure and accounting firms with the most important research in this area is weak and these companies are more willing to disclose non-financial information to disclose their financial information. In Iran has been little research on Internet financial reporting. Conclusions - Although this study has been to the best possible information is available on the website of each company covered and fully evaluated but May have some unwanted data hidden from view has been fulfilled and is missing. The attribute relating to support of other languages, in this study, only the presence or absence of links (other languages) and information disclosed is limited to languages have not been studied other than Persian.