Let Z=( Zt)t≥0 be a Bessel process of dimension δ( δ〉0) starting at zero and let K(t) be a differentiable function on [0,∞) with K(t)〉0 (A↓t≥0). Then we establish the relationship between L^p-norm o...Let Z=( Zt)t≥0 be a Bessel process of dimension δ( δ〉0) starting at zero and let K(t) be a differentiable function on [0,∞) with K(t)〉0 (A↓t≥0). Then we establish the relationship between L^p-norm of log^1/2(1 +δJτ) and L^p-norm of sup Zt[t+k(t)]^-1/2 (0≤t≤τ) for all stopping times τ and all 0〈p〈+∞.As an interesting example, we show that ||log^1/2(1+δLm+1(τ)||p and ||supZtП[1+Lj(t]^1/2||p (0≤j≤m,j∈Z;0≤t≤τ) are equivalent with 0〈p〈+∞ for all stopping times rand all integer numbers m, where the function Lm(t) (t≥0) is inductively defined by Lm+1(t)=log[ 1 +Lm(t)] with L0(t)= 1.展开更多
Sustainable development contributes to the economic and social advancement of construction projects. Ignoring sustainability during the cost estimating process associated with evaluation phase develops many problems o...Sustainable development contributes to the economic and social advancement of construction projects. Ignoring sustainability during the cost estimating process associated with evaluation phase develops many problems of conventional decision methodology used in construction industry in the most of developing countries. This research focuses on sustainability which is the key factor in all decision making in design and construction processes. Therefore, Iraqi construction industry should respond to sustainability as a leading indicator of its infrastructure rebuilding. The construction management and sustainability could help to manage the rebuilding of the destroyed public infrastructure during the disaster wars periods passed thru thirty years ago and also to modernize of private buildings and plants. Field study has been carried out by adopting personal interviews and questionnaires conducted with experts, experienced consultants and designers working in many design organizations. The data collected has been analyzed and the results obtained show a clear weakness in the field of sustainability understanding, practicing and implementation. Moreover, the design work in Iraq is suffering from a lack of scientific techniques and a lack in experience in the domain of sustainability field. This will take an integrated approach to study the impact of sustainability on construction management which encompasses both public and private sector perspectives for building and engineering construction, and the roles played by all the participants in the construction team (owners, contractors, design professionals, and other supporting professionals).展开更多
Ecotourism has been considered as the impetus and economic investment for management of natural resources. The current research uses data mining from the recreation values of Iran's parks and separating influential f...Ecotourism has been considered as the impetus and economic investment for management of natural resources. The current research uses data mining from the recreation values of Iran's parks and separating influential factors on visitors' willingness to pay (WTP). This study delves into the main findings of 31 researches applied to assess the recreation value of 33 different parks across Iran from 2004 to 2011. Those researches collected 9,216 questionnaires in total. It was conducted using R software and Rattle user interface to analyze gathered data and information. Results showed that 69% of respondents were male. The averages of age and academic years were 34.4 and 13.7 respectively. The majority of the visitors were willing to pay money to visit the parks. Variables of education levels, household size, marital status, age, and bid amount had an effect on visitors' rate of WTP for visiting, and variables of gender, education levels, and marital status affected the general amount of WTP. The average amount of WTP per person was estimated at US $1.4, and the average annual recreation value for each hectare of parks was calculated at US $2,313. This study provides justification for the decision to support the quality of Iran's parks.展开更多
The purpose of this paper is to analyze that the office channeling policy that based on Bank Indonesia's rule No. 8/3/PBI/2006 had an impact on the growth of Islamic banking industry in Indonesia. This research used ...The purpose of this paper is to analyze that the office channeling policy that based on Bank Indonesia's rule No. 8/3/PBI/2006 had an impact on the growth of Islamic banking industry in Indonesia. This research used ordinary least square regression to analyze the impact of office channeling policy on the growth of Indonesian Islamic banking industry. The variable used in this paper is office channeling which is used as a dummy variable, and margin deposit and non-performing financing (NPF) are also used as control variables. The indicators of the growth of Indonesian Islamic banking industry are asset and third-party funds. The result shows that office channeling does not have an impact on the growth of Islamic banking industry which is measured by asset growth and third-party funds growth. According to this result, Bank Indonesia should have an innovative policy to stimulate the Islamic banking industry growth in Indonesia.展开更多
In Malaysia, the Islamic commercial institutions were established under respective legislations which contain express term on their status as a body corporate. Examples of these institutions are Islamic banks, zakah i...In Malaysia, the Islamic commercial institutions were established under respective legislations which contain express term on their status as a body corporate. Examples of these institutions are Islamic banks, zakah institutions, Pilgrimage Board and Islamic insurance (takaful) companies. In 1998, Johor Corporation (JCorp) initiated a corporate waqf entity known as Waqaf An-Nur Corporation Berhad (WANCorp). In 2011, Majlis Agama Islam Wilayah Persekutuan (MAIWP) collaborated with Tabung Haji to develop a Class AWaqf building leased to Bank Islam Malaysia Berhad (BIMB). The developments in waqf involving corporate entities are worth to be analyzed in order to create a new framework of waqf practice. This paper deliberated the attributes of corporations under the Malaysian law and compares them with the principles of Islamic law (Shari'ah). For the purpose of discussion, this paper refers to WANCorp and Awqaf Holdings as examples ofwaqf corporations in Malaysia.展开更多
Tourism is becoming a vital component for economic development in South Africa. The income generated by the tourism industry is about 6% of the GDP, which is significant but still falls short of the goal set by the Wh...Tourism is becoming a vital component for economic development in South Africa. The income generated by the tourism industry is about 6% of the GDP, which is significant but still falls short of the goal set by the White Paper on Tourism in 2000. In the light of South Africa hosting the 2010 Football World Cup, it is important to identify ways of sustainable tourism development that would continue to increase the benefits to the economy long after the event's over. The main objective of the research was to explore an idea for increasing the level of tourist income generated in the Port Elizabeth (Eastern Cape) area. The idea was researched by means of conducting a cost-benefit analysis of two tourist related projects. These projects would introduce Charter airline services between Europe and Port Elizabeth. A second objective was to identify constraints on the project or market failures which would prevent their implementation. The economic theory behind the operation of an airline showed that lease costs and aeroplane operating costs are the two most important factors determine Charter airline's profitability. In order to offset these costs, airlines must achieve high passenger load factors. Charter airlines have the advantage over scheduled airlines, in that they will only fly if a minimum level of people has pre-booked seats. Two aeroplanes were chosen for comparison purpose: an Airbus A 340-300 and a Boeing 767-300ER. The private benefits calculated were based on load factors between 80 and 95 percent for ticket prices of USD 667 and USD 773. In addition, to private costs and benefits, social benefits were also estimated in the form of additional secondary revenue generated. With the introduction of net social benefits, both projects become profitable. A 50 percent substitution of revenue generated by the Charter tourists reduces the profits for the both projects drastically. A project based on a Boeing 767-300ER is the most efficient project as it has the highest NPV and BCR values. A reduction in the lease cost of the Airbus 340-300 could make projects based on it more competitive. A few constraints on the establishment of a Charter airline operator based in Port Elizabeth are: the lack of adequate runway for the landing of the long-haul carriers and the need of a larger liberalisation of the aviation policy by eliminating protectionism. The cost benefit analysis undertaken in this research does not take into account social costs and benefits to the economy of establishing a Charter airline based in Port Elizabeth, such as an employment, infrastructure development and poverty alleviation. Nevertheless the analysis does suggest that there are strong private and social benefits warranting the establishment of an airline business between Europe and Port Elizabeth. The economic benefits of the tourism industry and its link to airline travel are outlined in section 3. It is shown that the growth of the airline industry is a major component and contributor to tourism growth.展开更多
This paper describes an equation discovery approach based on machine learning using LAGRAMGE as an equation discovery tool, with two sources of input, a dataset and model presented in context-free grammar. The approac...This paper describes an equation discovery approach based on machine learning using LAGRAMGE as an equation discovery tool, with two sources of input, a dataset and model presented in context-free grammar. The approach is searching a large range of po- tential equations by a specific inodel. The parameters of the equation are fitted to find the best equations. The experiments are illustratedwith commodity prices from the London Metal Exchange for the period of January-October 2009. The outputs of the experiments are a large mumber of equations; some of the equations display that the predicted prices are following the market trends in perfect patterns.展开更多
Post-war Iraq is a mix of potential opportunities, promising intentions, and difficult challenges. After 2003, the government adopted a program to manage the housing crisis and satisfy housing needs. Through a fieldwo...Post-war Iraq is a mix of potential opportunities, promising intentions, and difficult challenges. After 2003, the government adopted a program to manage the housing crisis and satisfy housing needs. Through a fieldwork survey, we aimed to present this program by reviewing the government targets, main housing problems, governmental legislations, and construction process. We found that the government abandoned its centralized role in its National Housing Project as it opened the door of Iraqi housing market to foreign and local investors. We also found that, considering the enormous need for housing the occupancy rate of the governmental housing units are so low and construction is also generally slow. We deduced that the pricing model of the government's national housing project is far from our general notion of public housing for low-income post-war people. Moreover, it is necessary for the government to formulate a clearer strategic vision and to adopt more innovative approaches to address effectively and rapidly the trade-offs of the short and long terms objectives of the reconstruction process in post-war Iraq.展开更多
the more attention is paid to rights of minorities, the more grounds will be there for peaceful coexistence. This paper will first discuss theoretical and ideological bases of status and citizenship rights of minoriti...the more attention is paid to rights of minorities, the more grounds will be there for peaceful coexistence. This paper will first discuss theoretical and ideological bases of status and citizenship rights of minorities before focusing on "citizenship status of minorities" and "citizenship rights of minorities" from the viewpoint of Islam. Islam here means the collection of Quran, Prophet Muhammad's (S) Sunnah, and Imam Ali's (AS) conduct. The main question of this paper is "what status and rights have been considered by Islam for minorities to allow peaceful coexistence in a Muslim society?" "Minority" here includes both religious and non-religious minorities. "Rights" here means that part of "assets," "means," "political and social leverages," "privileges," and "conditions" which the majority is bound to by law, religious and common sense to provide for minorities. The word "status" here means to respect, serve, and provide suitable conditions which are provided just out of respect for human values not due to legal compulsion. In this paper, we will first discuss theoretical and ideological fundaments of minorities' rights before discussing "citizenship status of minorities" and "citizenship rights of minorities" from the viewpoint of Islam. By Islam, we mean Quran as well as Sunnah of Prophet Muhammad (S) and conduct of Imam All (AS).展开更多
Empirical equations for predicting the viscosity of Iranian crude oils above, at and below the bub-ble-point pressure were developed based on pressure-volume-temperature(PVT) data of 57 bottom hole samples collected f...Empirical equations for predicting the viscosity of Iranian crude oils above, at and below the bub-ble-point pressure were developed based on pressure-volume-temperature(PVT) data of 57 bottom hole samples collected from central, southern and offshore oil fields of Iran. Both statistical and graphical techniques were employed to evaluate these equations compared with other empirical correlations. The results show that the developed correlations present better accuracy and performance for predicting the viscosity of Iranian crude oils than those correlations in literature.展开更多
In the field of education, there is a need for a financing system which is affordable, yet effective, as well as profitable, and is based on user participation. This need was the main reason the author has designed th...In the field of education, there is a need for a financing system which is affordable, yet effective, as well as profitable, and is based on user participation. This need was the main reason the author has designed the model named "Insured Education System Model---IESM". The IESM is based on the principle that expenditures incurred at each stage of educational attainment should not be burdened upon the person himself/herself. There should be insurance companies willing to cover the educational expenditures of the buyers. The suggested IESM model also creates an auto-control mechanism within the financing system through which insurance companies, educational institutions (buyers), and households will gain benefits. Furthermore, the IESM will increase the quality of service within the overall educational system, and create employment, as well as eliminating the number of school drop outs. The system will bring a significant decrease in the cost of the service. This study presents the results of the analyses on the data collected by the author on the perception of the proposed Insured Education System Models through surveys conducted in selected schools in Istanbul. The survey is unique in a sense that for the first time in literature such a model is suggested and the perception of relevant stake holders are tested through a questionnaire of 42 questions. The results show that there is an approval rate of more than 50% regarding to the IESM. And the frequency analysis suggests that the IESM is an applicable model.展开更多
This study examines the relationship among independent boards of directors, board size, managerial share ownership (MSO), and earnings quality. The study of these relationships is controlled by firm size based on a ...This study examines the relationship among independent boards of directors, board size, managerial share ownership (MSO), and earnings quality. The study of these relationships is controlled by firm size based on a sample of 114 companies listed on the Tehran Stock Exchange (TSE) for the period from 2008 to 2010. The results demonstrate that there was an insignificant positive relationship among independent boards of directors, managerial ownership, and earnings quality. Subsequent analysis shows an insignificant negative relationship between board size and earnings quality. It also provides evidence of the negative relationship between firm size as a control variable and earnings quality. This can be attributed to the fact that large firms are claimed to be politically sensitive and thus have the incentive to lessen variances in changes in their reported earnings.展开更多
Objective: The high burden of injuries in Iran necessitates the establishment of a comprehensive trauma care system. The purpose of this paper is to describe the current status of trauma system regarding the componen...Objective: The high burden of injuries in Iran necessitates the establishment of a comprehensive trauma care system. The purpose of this paper is to describe the current status of trauma system regarding the components and function. Methods: The current status of trauma system in all components of a trauma system was described through expert panels and semi-structured interviews with trauma specialists and policy makers. Results: Currently, various organizations are involved in prevention, management and rehabilitation of injuries, but an integrative system approach to trauma is rather deficient. There has been ongoing progress in areas of public education through media, traffic regulation reinforcement, hospital care and prehospital services. Meanwhile, there are gaps regarding financing, legislations and education of high risk groups. The issues on education and training standards of the front line medical team and continuing education and evaluation are yet to be addressed. Trauma registry has been piloted in some provinces, but as it needs the well-developed infrastructure (regarding staff, maintenance, financial resources), it is not yet established in our system of trauma care. Conclusions: It seems that one of the problems with trauma care in Iran is lack of coordination among trauma system organizations. Although the clinical management of trauma patients has improved in our country in the recent decade, decreasing the burden of injuries necessitates an organized approach to prevention and management of trauma in the context of a trauma system.展开更多
基金Project supported by the National Natural Science Foundation of China (No. 10571025) and the Key Project of Chinese Ministry of Education (No. 106076)
文摘Let Z=( Zt)t≥0 be a Bessel process of dimension δ( δ〉0) starting at zero and let K(t) be a differentiable function on [0,∞) with K(t)〉0 (A↓t≥0). Then we establish the relationship between L^p-norm of log^1/2(1 +δJτ) and L^p-norm of sup Zt[t+k(t)]^-1/2 (0≤t≤τ) for all stopping times τ and all 0〈p〈+∞.As an interesting example, we show that ||log^1/2(1+δLm+1(τ)||p and ||supZtП[1+Lj(t]^1/2||p (0≤j≤m,j∈Z;0≤t≤τ) are equivalent with 0〈p〈+∞ for all stopping times rand all integer numbers m, where the function Lm(t) (t≥0) is inductively defined by Lm+1(t)=log[ 1 +Lm(t)] with L0(t)= 1.
文摘Sustainable development contributes to the economic and social advancement of construction projects. Ignoring sustainability during the cost estimating process associated with evaluation phase develops many problems of conventional decision methodology used in construction industry in the most of developing countries. This research focuses on sustainability which is the key factor in all decision making in design and construction processes. Therefore, Iraqi construction industry should respond to sustainability as a leading indicator of its infrastructure rebuilding. The construction management and sustainability could help to manage the rebuilding of the destroyed public infrastructure during the disaster wars periods passed thru thirty years ago and also to modernize of private buildings and plants. Field study has been carried out by adopting personal interviews and questionnaires conducted with experts, experienced consultants and designers working in many design organizations. The data collected has been analyzed and the results obtained show a clear weakness in the field of sustainability understanding, practicing and implementation. Moreover, the design work in Iraq is suffering from a lack of scientific techniques and a lack in experience in the domain of sustainability field. This will take an integrated approach to study the impact of sustainability on construction management which encompasses both public and private sector perspectives for building and engineering construction, and the roles played by all the participants in the construction team (owners, contractors, design professionals, and other supporting professionals).
文摘Ecotourism has been considered as the impetus and economic investment for management of natural resources. The current research uses data mining from the recreation values of Iran's parks and separating influential factors on visitors' willingness to pay (WTP). This study delves into the main findings of 31 researches applied to assess the recreation value of 33 different parks across Iran from 2004 to 2011. Those researches collected 9,216 questionnaires in total. It was conducted using R software and Rattle user interface to analyze gathered data and information. Results showed that 69% of respondents were male. The averages of age and academic years were 34.4 and 13.7 respectively. The majority of the visitors were willing to pay money to visit the parks. Variables of education levels, household size, marital status, age, and bid amount had an effect on visitors' rate of WTP for visiting, and variables of gender, education levels, and marital status affected the general amount of WTP. The average amount of WTP per person was estimated at US $1.4, and the average annual recreation value for each hectare of parks was calculated at US $2,313. This study provides justification for the decision to support the quality of Iran's parks.
文摘The purpose of this paper is to analyze that the office channeling policy that based on Bank Indonesia's rule No. 8/3/PBI/2006 had an impact on the growth of Islamic banking industry in Indonesia. This research used ordinary least square regression to analyze the impact of office channeling policy on the growth of Indonesian Islamic banking industry. The variable used in this paper is office channeling which is used as a dummy variable, and margin deposit and non-performing financing (NPF) are also used as control variables. The indicators of the growth of Indonesian Islamic banking industry are asset and third-party funds. The result shows that office channeling does not have an impact on the growth of Islamic banking industry which is measured by asset growth and third-party funds growth. According to this result, Bank Indonesia should have an innovative policy to stimulate the Islamic banking industry growth in Indonesia.
文摘In Malaysia, the Islamic commercial institutions were established under respective legislations which contain express term on their status as a body corporate. Examples of these institutions are Islamic banks, zakah institutions, Pilgrimage Board and Islamic insurance (takaful) companies. In 1998, Johor Corporation (JCorp) initiated a corporate waqf entity known as Waqaf An-Nur Corporation Berhad (WANCorp). In 2011, Majlis Agama Islam Wilayah Persekutuan (MAIWP) collaborated with Tabung Haji to develop a Class AWaqf building leased to Bank Islam Malaysia Berhad (BIMB). The developments in waqf involving corporate entities are worth to be analyzed in order to create a new framework of waqf practice. This paper deliberated the attributes of corporations under the Malaysian law and compares them with the principles of Islamic law (Shari'ah). For the purpose of discussion, this paper refers to WANCorp and Awqaf Holdings as examples ofwaqf corporations in Malaysia.
文摘Tourism is becoming a vital component for economic development in South Africa. The income generated by the tourism industry is about 6% of the GDP, which is significant but still falls short of the goal set by the White Paper on Tourism in 2000. In the light of South Africa hosting the 2010 Football World Cup, it is important to identify ways of sustainable tourism development that would continue to increase the benefits to the economy long after the event's over. The main objective of the research was to explore an idea for increasing the level of tourist income generated in the Port Elizabeth (Eastern Cape) area. The idea was researched by means of conducting a cost-benefit analysis of two tourist related projects. These projects would introduce Charter airline services between Europe and Port Elizabeth. A second objective was to identify constraints on the project or market failures which would prevent their implementation. The economic theory behind the operation of an airline showed that lease costs and aeroplane operating costs are the two most important factors determine Charter airline's profitability. In order to offset these costs, airlines must achieve high passenger load factors. Charter airlines have the advantage over scheduled airlines, in that they will only fly if a minimum level of people has pre-booked seats. Two aeroplanes were chosen for comparison purpose: an Airbus A 340-300 and a Boeing 767-300ER. The private benefits calculated were based on load factors between 80 and 95 percent for ticket prices of USD 667 and USD 773. In addition, to private costs and benefits, social benefits were also estimated in the form of additional secondary revenue generated. With the introduction of net social benefits, both projects become profitable. A 50 percent substitution of revenue generated by the Charter tourists reduces the profits for the both projects drastically. A project based on a Boeing 767-300ER is the most efficient project as it has the highest NPV and BCR values. A reduction in the lease cost of the Airbus 340-300 could make projects based on it more competitive. A few constraints on the establishment of a Charter airline operator based in Port Elizabeth are: the lack of adequate runway for the landing of the long-haul carriers and the need of a larger liberalisation of the aviation policy by eliminating protectionism. The cost benefit analysis undertaken in this research does not take into account social costs and benefits to the economy of establishing a Charter airline based in Port Elizabeth, such as an employment, infrastructure development and poverty alleviation. Nevertheless the analysis does suggest that there are strong private and social benefits warranting the establishment of an airline business between Europe and Port Elizabeth. The economic benefits of the tourism industry and its link to airline travel are outlined in section 3. It is shown that the growth of the airline industry is a major component and contributor to tourism growth.
文摘This paper describes an equation discovery approach based on machine learning using LAGRAMGE as an equation discovery tool, with two sources of input, a dataset and model presented in context-free grammar. The approach is searching a large range of po- tential equations by a specific inodel. The parameters of the equation are fitted to find the best equations. The experiments are illustratedwith commodity prices from the London Metal Exchange for the period of January-October 2009. The outputs of the experiments are a large mumber of equations; some of the equations display that the predicted prices are following the market trends in perfect patterns.
文摘Post-war Iraq is a mix of potential opportunities, promising intentions, and difficult challenges. After 2003, the government adopted a program to manage the housing crisis and satisfy housing needs. Through a fieldwork survey, we aimed to present this program by reviewing the government targets, main housing problems, governmental legislations, and construction process. We found that the government abandoned its centralized role in its National Housing Project as it opened the door of Iraqi housing market to foreign and local investors. We also found that, considering the enormous need for housing the occupancy rate of the governmental housing units are so low and construction is also generally slow. We deduced that the pricing model of the government's national housing project is far from our general notion of public housing for low-income post-war people. Moreover, it is necessary for the government to formulate a clearer strategic vision and to adopt more innovative approaches to address effectively and rapidly the trade-offs of the short and long terms objectives of the reconstruction process in post-war Iraq.
文摘the more attention is paid to rights of minorities, the more grounds will be there for peaceful coexistence. This paper will first discuss theoretical and ideological bases of status and citizenship rights of minorities before focusing on "citizenship status of minorities" and "citizenship rights of minorities" from the viewpoint of Islam. Islam here means the collection of Quran, Prophet Muhammad's (S) Sunnah, and Imam Ali's (AS) conduct. The main question of this paper is "what status and rights have been considered by Islam for minorities to allow peaceful coexistence in a Muslim society?" "Minority" here includes both religious and non-religious minorities. "Rights" here means that part of "assets," "means," "political and social leverages," "privileges," and "conditions" which the majority is bound to by law, religious and common sense to provide for minorities. The word "status" here means to respect, serve, and provide suitable conditions which are provided just out of respect for human values not due to legal compulsion. In this paper, we will first discuss theoretical and ideological fundaments of minorities' rights before discussing "citizenship status of minorities" and "citizenship rights of minorities" from the viewpoint of Islam. By Islam, we mean Quran as well as Sunnah of Prophet Muhammad (S) and conduct of Imam All (AS).
文摘Empirical equations for predicting the viscosity of Iranian crude oils above, at and below the bub-ble-point pressure were developed based on pressure-volume-temperature(PVT) data of 57 bottom hole samples collected from central, southern and offshore oil fields of Iran. Both statistical and graphical techniques were employed to evaluate these equations compared with other empirical correlations. The results show that the developed correlations present better accuracy and performance for predicting the viscosity of Iranian crude oils than those correlations in literature.
文摘In the field of education, there is a need for a financing system which is affordable, yet effective, as well as profitable, and is based on user participation. This need was the main reason the author has designed the model named "Insured Education System Model---IESM". The IESM is based on the principle that expenditures incurred at each stage of educational attainment should not be burdened upon the person himself/herself. There should be insurance companies willing to cover the educational expenditures of the buyers. The suggested IESM model also creates an auto-control mechanism within the financing system through which insurance companies, educational institutions (buyers), and households will gain benefits. Furthermore, the IESM will increase the quality of service within the overall educational system, and create employment, as well as eliminating the number of school drop outs. The system will bring a significant decrease in the cost of the service. This study presents the results of the analyses on the data collected by the author on the perception of the proposed Insured Education System Models through surveys conducted in selected schools in Istanbul. The survey is unique in a sense that for the first time in literature such a model is suggested and the perception of relevant stake holders are tested through a questionnaire of 42 questions. The results show that there is an approval rate of more than 50% regarding to the IESM. And the frequency analysis suggests that the IESM is an applicable model.
文摘This study examines the relationship among independent boards of directors, board size, managerial share ownership (MSO), and earnings quality. The study of these relationships is controlled by firm size based on a sample of 114 companies listed on the Tehran Stock Exchange (TSE) for the period from 2008 to 2010. The results demonstrate that there was an insignificant positive relationship among independent boards of directors, managerial ownership, and earnings quality. Subsequent analysis shows an insignificant negative relationship between board size and earnings quality. It also provides evidence of the negative relationship between firm size as a control variable and earnings quality. This can be attributed to the fact that large firms are claimed to be politically sensitive and thus have the incentive to lessen variances in changes in their reported earnings.
文摘Objective: The high burden of injuries in Iran necessitates the establishment of a comprehensive trauma care system. The purpose of this paper is to describe the current status of trauma system regarding the components and function. Methods: The current status of trauma system in all components of a trauma system was described through expert panels and semi-structured interviews with trauma specialists and policy makers. Results: Currently, various organizations are involved in prevention, management and rehabilitation of injuries, but an integrative system approach to trauma is rather deficient. There has been ongoing progress in areas of public education through media, traffic regulation reinforcement, hospital care and prehospital services. Meanwhile, there are gaps regarding financing, legislations and education of high risk groups. The issues on education and training standards of the front line medical team and continuing education and evaluation are yet to be addressed. Trauma registry has been piloted in some provinces, but as it needs the well-developed infrastructure (regarding staff, maintenance, financial resources), it is not yet established in our system of trauma care. Conclusions: It seems that one of the problems with trauma care in Iran is lack of coordination among trauma system organizations. Although the clinical management of trauma patients has improved in our country in the recent decade, decreasing the burden of injuries necessitates an organized approach to prevention and management of trauma in the context of a trauma system.