• The Journal of Asian Finance, Economics and Business
• /
• v.6 no.4
• /
• pp.45-52
• /
• 2019

The current study aims to investigate the relationship between tax avoidance and firm risk in an emerging market called Iran. The study population consists of 400 observations and 80 companies listed on the Tehran Stock Exchange (TSE) over a five-year period during 2012 and 2016. The statistical model used in this study is a multivariate regression model; besides, the statistical technique used to test the hypotheses proposed in this research is panel data. The results showed that low effective tax rate (tax avoidance) is more consistent than the higher effective tax rate. Moreover, there is no significant relationship between tax avoidance and future tax rate volatility. The findings also proved that lower effective tax rates are positively associated with future stock price volatility. This implies that since Iranian firms have many financial problems because of economic sanctions, they have a tendency to delay the disclosure of bad news about their firms. Needless to say, when a huge number of negative news reaches its peak, they immediately will enter the market and lead to a remarkable fluctuation in stock prices.

• Asian Pacific Journal of Cancer Prevention
• /
• v.13 no.12
• /
• pp.6169-6173
• /
• 2012

Infection by human papillomavirus (HPV) is one of common sexually transmitted diseases leading to cervical cancer. Evaluation of parental knowledge and attitudes toward HPV were aims of present study to provide an appropriate method to decrease burden of this infection on society. During this study, 358 parents were assessed for knowledge about HPV and its related disorders. Some 76% of parents had no information about HPV infection and among the informed parents 36% had obtained their information via internet and others from studying medical resources. The average score of mothers information about HPV infection was higher than that of fathers, and also educational level and age had significant impact on knowledge of parents about HPV. Parent knowledge about the hazards of HPV was higher than their knowledge about modes of transmission. Lack of awareness about HPV infection was high in this study, underlining the urgency of education among all adult people in our society.

• Asian Pacific Journal of Cancer Prevention
• /
• v.15 no.7
• /
• pp.3017-3020
• /
• 2014

Background: Oral carcinoma is one of the common types of cancer and one of the 10 leading causes of death around the world. This study was conducted to evaluate senior dental student knowledge about oral cancerous lesions in Zahedan Dental School. Materials and Methods: In this cross-sectional research, all the students in the last academic year at the School of Dentistry were studied during year of 2013. The study questionnaire covered demographic data as well as 12 questions concerning the knowledge of oral cancer. Data were collected and analyzed with SPSS18 using independent t-test, one way ANOVA. Significance level was considered as $p{\leq}0.05$. Results: Of the 104 senior dental students, with an average age of $27.34{\pm}7.79$ years, who participated in this study, 32 (30.8%) were female and 72 (69.2%) were male. The mean score of the students regarding the knowledge of oral cancer was $7.24{\pm}2.61.20$ students (19.2%) had a weak knowledge, 45 students (43.3%) had a moderate knowledge, and 39 students (37.5%) had a good knowledge. Conclusions: The student knowledge of oral cancer is not satisfactory and they need to receive additional information and education.

• Journal of the Korean Mathematical Society
• /
• v.49 no.2
• /
• pp.435-447
• /
• 2012

Let G be a group. Let R be a G-graded commutative ring with identity and M be a G-graded multiplication module over R. A proper graded submodule Q of M is semiprime if whenever $I^nK{\subseteq}Q$, where $I{\subseteq}h(R)$, n is a positive integer, and $K{\subseteq}h(M)$, then $IK{\subseteq}Q$. We characterize semiprime submodules of M. For example, we show that a proper graded submodule Q of M is semiprime if and only if grad$(Q){\cap}h(M)=Q+{\cap}h(M)$. Furthermore if M is finitely generated then we prove that every proper graded submodule of M is contained in a graded semiprime submodule of M. A proper graded submodule Q of M is said to be almost semiprime if (grad(Q)$\cap$h(M))n(grad$(0_M){\cap}h(M)$) = (Q$\cap$h(M))n(grad$(0_M){\cap}Q{\cap}h(M)$). Let K, Q be graded submodules of M. If K and Q are almost semiprime in M such that Q + K $\neq$ M and $Q{\cap}K{\subseteq}M_g$ for all $g{\in}G$, then we prove that Q + K is almost semiprime in M.

• Industrial Engineering and Management Systems
• /
• v.14 no.4
• /
• pp.347-371
• /
• 2015

A hybrid procedure based on multi-Criteria Satisfaction Analysis (MUSA) and a Network Data Envelopment Analysis (NDEA) is proposed to evaluate the relative efficiency of customer services in bank branches. First, a three-stage process including sub-processes such as customer expectations, customer satisfaction, and customer loyalty, is defined to model the banking customer services. Then, fulfillment of customer expectations, customer loyalty level, and the customer satisfaction degree are measured and quantified through a multi-dimensional questionnaire based on customers' perceptions analysis and MUSA method, respectively. The customer services scores and the other criteria such as mean of employee evaluation score, operation costs, assets, deposits, loans, number of accounts are considered in network three-stage DEA model. The proposed NDEA model is formed based on multipliers perspective, output-oriented, and constant return to scale assumptions. The proposed NDEA model quantifies and assesses the total efficiency of main process and assigns the efficiency to customer expectations, customer satisfactions, and customer loyalties sub-processes in bank branches. The whole procedure is applied on 30 bank branches in IRAN. The proposed approach can be used in other organizations such as airports, airline agencies, urban transportation systems, railway organizations, chain stores, chain restaurants, public libraries, and entertainment centers.

• Computers and Concrete
• /
• v.20 no.4
• /
• pp.429-437
• /
• 2017

In this study, the effect of the tensile strength and ratio of disc spacing to penetration depth on the efficiency of tunnel boring machine (TBM) is investigated using Particle flow code (PFC) in two dimensions. Models with dimensions of $150{\times}70mm$ made of rocks with four different tensile strength values of 5 MPa, 10 MPa, 15 MPa and 20 MPa were separately analyzed and two "U" shape cutters with width of 10 mm were penetrated into the rock model by velocity rate of 0.1 mm/s. The spacing between cutters was also varied in this study. Failure patterns for 5 different penetration depths of 3 mm, 4 mm, 5 mm, 6 mm, and 7 mm were registered. Totally 100 indentation test were performed to study the optimal tool-rock interaction. An equation relating mechanical rock properties with geometric characteristics for the optimal TBM performance is proposed. The results of numerical simulations show that the effective rock-cutting condition corresponding to the minimum specific energy can be estimated by an optimized disc spacing to penetration depth, which, in fact, is found to be proportional to the rock's tensile strength.

• Geomechanics and Engineering
• /
• v.13 no.6
• /
• pp.1045-1055
• /
• 2017

Tensile strength is considered key properties for characterizing rock material in engineering project. It is determined by direct and indirect methods. Point load test is a useful testing method to estimate the tensile strengths of rocks. In this paper, the effects of rock shape on the point load index of gypsum are investigated by PFC2D simulation. For PFC simulating, initially calibration of PFC was performed with respect to the Brazilian experimental data to ensure the conformity of the simulated numerical models response. In second step, nineteen models with different shape were prepared and tested under point load test. According to the obtained results, as the size of the models increases, the point load strength index increases. It is also found that the shape of particles has no major effect on its tensile strength. Our findings show that the dominant failure pattern for numerical models is breaking the model into two pieces. Also a criterion was rendered numerically for determination of tensile strength of gypsum. The proposed criteria were cross checked with the results of experimental point load test.

• Geomechanics and Engineering
• /
• v.13 no.3
• /
• pp.431-446
• /
• 2017

Rock bridges in rock masses would increase the bearing capacity of Non-persistent discontinuities. In this paper the effect of ratio of rock bridge surface to joint surface, rock bridge shape and normal load on failure behaviour of intermittent rock joint were investigated. A total of 42 various models with dimensions of $15cm{\times}15cm{\times}15cm$ of plaster specimens were fabricated simulating the open joints possessing rock bridge. The introduced rock bridges have various continuities in shear surface. The area of the rock bridge was $45cm^2$ and $90cm^2$ out of the total fixed area of $225cm^2$ respectively. The fabricated specimens were subjected to shear tests under normal loads of 0.5 MPa, 2 MPa and 4 MPa in order to investigate the shear mechanism of rock bridge. The results indicated that the failure pattern and the failure mechanism were affected by two parameters; i.e., the ratio of joint surface to rock bridge surface and normal load. So that increasing in joint area in front of the rock bridge changes the shear failure mode to tensile failure mode. Also the tensile failure change to shear failure by increasing the normal load.

• The Journal of Asian Finance, Economics and Business
• /
• v.8 no.8
• /
• pp.453-463
• /
• 2021

The current study aims to investigate the relationship between CSRD and firm performance, as an indicator for corporate socially responsible behavior, and corporate market performance of listed companies on the Amman stock exchange (ASE). The study adopts a quantitative methodology and utilizes pooled data sets that was collected following content analysis approach of the annual reports for the period 2014 to 2019. The study sample consists of 42 listed companies. The study ran a multiple regression model in order to capture the relationship between the independent variable CSRD and the dependent variable that is Firm performance which was measured using Tobin's Q. The study also utilized five control variables in order to control the hypothesized relationship between CSRD and Firm Performance. The results indicate a negative but significant relationship between CSRD and corporate market performance measured by Tobin's Q. The results stand against the notion of the business case for CSR, and indicate the opposite position, so, the higher CSRD, the lower will be Tobin's Q. Such results support the notion of the institutional theory, and provide an initial evidence for legitimacy seeking behavior in Jordanian companies. However, the results indicate a lower level of awareness of CSR across investors and market players, which support arguments of the difference in market perceptions towards CSR.

• Advances in concrete construction
• /
• v.10 no.6
• /
• pp.537-546
• /
• 2020

Exterior walls in buildings are exposed to various forms of thermal loads, which depend on the positions of walls. Therefore, one of the efficient methods for improving the energy competence of buildings is improving the thermal properties of insulation plaster mortar. In this study, lightweight fine aggregate (LWFA) and micro rubber ash (MRA) from recycled tires were used as partial replacements for sand. The flow ability, unit weight, compressive strength, tensile strength, thermal conductivity (K-value), drying shrinkage and microstructure scan of lightweight rubberized mortar (LWRM) were investigated. Ten mixtures of LWRM were prepared as follows: traditional cement mortar (control mixture); three mixes with different percentages of LWFA (25%, 50% and 75%); three mixes with different percentages of MRA (2.5%, 5% and 7.5%); and three mixes consisting both types with determined ratios (25% LWFA+5% MRA, 50% LWFA+5% MRA and 75% LWFA+5% MRA). The flow ability of the mortars was 22±2 cm, and LWRM contained LWFA and MRA. The compressive and tensile strength decreased by approximately 64% and 57%, respectively, when 75% LWFA was used compared with those when the control mix was used. The compressive and tensile strength decreased when 5% MRA was used. By contrast, mixes with determined ratios of LWFA and MRA affected reduced unit weight, K-value and dry shrinkage.