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ISSN: 1608-8700

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Journal Information

Online ISSN:1608-8700
Impact Factor 2016:1.419
Impact Factor 5 year:2.103

Thomson Reuters
Denisia (Vol. 73, No. 1; 2016)

The Principles of Customer Focus and Motivate Clients Through Electronic Banking to Investment and Development Financial Resources

Zablotsky, C.*, Maged, Z.

With advances in technology and more competitive market conditions, customer loyalty is the main asset of any organization. Open the World Wide Web, has many advantages for all organizations, including Bank has brought. The aim of this research was to determine the relationship between customer loyalty to invest through the use of electronic banking services to participate in the promotion of economic projects. The experimental test whether the relationship with the confidence to invest and equity linked investments. The population includes clients are Bank Austria. Who are remarkable accounts. Prone to invest in economic projects are proposed on behalf of the Bank. Data were collected using a questionnaire. Using Pearson correlation and multiple regression, correlation between variables was tested. The analysis results through the software SPSS version 16 show that there is a correlation between investment and equity investment trust.

Offering a Hybrid Approach Fuzzy Random Dea and Pca Techniques to Predict the Efficiency of Decision Making Units

Woni, T.*, Terhune, T.

DEA is a management tool, widely used in evaluating the performance of units. Because of the importance in predicting the performance of the units, this paper presents a new hybrid approach based on fuzzy random data envelopment analysis FSDEA principal component analysis PCA pays and techniques. Because of the limitations of the theory validation of the proposed model is used. The objective function is in the process of solving complex model. Therefore, under the assumption that the proposed model inputs and outputs are independent as triangular fuzzy variables, the proposed model FSDEA to form definite programming model becomes equivalent. After calculating the initial projected by the model performance under different levels of planning certainty are sure.. The results show that the proposed hybrid approach is superior quality results.

News Content Analysis of CNN and BBC Television

Mehrafar, P.*, Farhangi, A. A., Soltanifar, M., Nasiri, H.

This research has been done with aims to content analysis of CNN and BBC Television. To achieve this goal, the survey and library method used to answer question. Also, the content analysis was used to test hypothesis. In the content analysis step in this research, one month was studied from the first to the thirty-first of December 1997. Therefore, two 25 minutes video for 30 days recorded and then this videos collection coded to content analysis. In this research, any news has been categorized in one of the 11 scope included political and military, judicial and crime, economy and trade, science, medicine and health, accident, sports news, weather and environmental issues, religious issues, culture and art; infrastructure; and social issues. Nine region including Iran; Middle East; Asia; Africa; Europe; US; Pacific; International organizations; and Multi-country were selected to categorizing. Finally, the result show that CNN rather than BBC television channel pay more attention to political and military news; pay more attention to economic and business news; is more concerned about the Middle East; is oriented personality in terms of orientation; is richer in term of pictures and videos; is richer in term of news reports; covers more News Asia in news headlines; is more accurate and faster in new important world news; has higher diversity and attractiveness; tries less to portray news as political.

Evaluation Criteria Lead to Cash Flow Ratios, Net Income and Other Financial Ratios

Young, T.*, Ralu, M.

Superior results of the present study examined the cash flow statement as a measure to explain the performance. It also offers better tools for analyzing liquidity position pays. Using ratios, cash flow statement and assess the financial health of companies useful in predicting bankruptcy knows. Then introduces and discusses the relationship between net profit and cash flow also expressed capabilities, introduced and how to calculate cash flow ratios. According to the results, it can be said that, good cash ratios can be a good picture of the profitability, efficiency and solvency of the company can offer.

Studying The Lifestyle and Its Relationship with Economic and Cultural Capital (Case Study: Shiraz University Students)

Mirfardi, A.*, Hashemi Anaa, S. H.

In this research, the lifestyle and its relationship with economic and cultural capital has investigated in a case study of shiraz university students. Therefore, to explain the concept of lifestyle, economic and cultural capitals, due to comprehensiveness and applicability of Bourdieu's concept in relation to these concepts, his views have been used. The research’s method is survey with self-made questionnaire. The study population is all the students of Shiraz University (190000 people). The sample size has been 313 people using Lane's Table (1976), with 5 percent level of error and confidence level of 95 percent, and to increase the accuracy, the sample was considered as 330 people. The result has shown that given the amount of t-test (1.263) and significance level (0.208), there is no significant relationship between lifestyle of respondents with respect to their gender, at error level of less than 0.05 and confidence level of 95%, and average of lifestyle in both groups was similar. Given the amount of t-test (0.806) and significance level (0.421), there is no significant relationship between lifestyle of respondents with respect to their marital status, and average of lifestyle in both groups was similar.

Assessing Operational Cash Flow and Financial Leverages in Currency Crisis Conditions in Firms Listed at the Tehran Stock Exchange

Moradi, S.*

In this research, the correlation between currency and financial crisis and operational cash flow and financial leverage in the TSE companies. This research is of non-laboratory and descriptive type. To test the hypotheses of this research, the two models of multi variable linear regression method was employed. The statistical method for the first model is panel method with fixed effects and for the 2nd model, panel method with random effects is employed. Study population in this research is made up of companies listed at the TSE for a six years time period ending in 2014. Results of correlation between currency and financial crisis variable and financial policies and operational cash flow in TSE companies indicate that there is a negative significant link between financial crisis and financial leverage and austerity measures and also, there is a negative correlation between financial crisis and operational cash flow. And we can deduct from this result that when currency and financial crisis occurred in the country, companies listed at the Tehran Stock Exchange were more inclined toward reduction of financial resources and less inclined toward financial leverages due to a reduction in suitable investment opportunities. Also, we can conclude that regarding the first research hypothesis, the amount of company’s operational cash flow acquired is also affected and reduced in crisis conditions.

A Review of Impact of Earnings Quality and Management on the Link between Dividend Policy and Audit Fee in Companies Listed at the Tehran Stock Exchange

Sayahi, A., Rasooli, H. A.*

Company’s dividend is one of the cases which, is impacted by agency conflicts, additionally, results of the research indicate that there is a correlation between dividend policy and auditors’ fees. Also, according to agency theory, one of the most important reasons for auditor’s existence is the conflict of interests between owners and managers; for this reason, shareholders are always seeking auditing for more supervision and ensuring managers fulfilling agency role. However, the stronger auditor’s supervision, audit quality and cost will also be higher. Enhancement of auditing quality, financial reporting quality and consequently, earnings qualities will follow. The aim of this research is thus to review the impact of earnings quality and management on the link between dividend policy and audit fee in companies listed at the Tehran Stock Exchange which is done by use of panel data statistic method for the period between 2008 and 2015 using information from 170 companies selected according to systematic elimination sampling. Results indicate that according to “result” theory, dividend policy and quality have significant positive link with auditing fee and earnings quality leads to enhancement of the relation between dividend policy and auditing fees. In other words, the higher earnings quality and stability, the higher will be auditing costs payment. But, earnings management reduces this correlation.

A Review of Effect of Managers’ Financial Reporting Aims on Earnings Management of Companies Listed at Tehran Exchange

Heidarian Ghahfarokhi, M., RezvaniRaz, K.*, Rekabdar, G.

This research aims to gather evidence in relation to the role of earnings management from the point of view that whether managers reporting effects company’s earnings management. Therefore, a sample including 93 companies from listed companies at the Tehran Stock Exchange were selected and reviewed during a 5 years period (from the start of 2010 to the end of 2014). The results obtained were analyzed. It is noteworthy that research variables were calculated using the “Excel” software and data was then analyzed in a combined/integrative form in all the companies using the “Eviews” software. To test the research hypothesis, the combined data approach is used; also, for review of linear relation between variables, Pierson’s correlation coefficient test was employed. Using the Levin, Lin and Chu test, the research variables were put to test for their reliability. Standards used for earnings management set up included accruals quality, change in profit net, company’s total assets, change in accounts receivable net. Evidence obtained from research hypothesis tests indicate that there is a negative and significant correlation between earnings management with management ownership and company size and earnings smoothing and there is a positive and significant correlation between earnings management and financial leverage too. Results showed that all existing variables have direct or indirect impact on each other.

Impact of Auditor's Professional Maturity on the Quality of Disclosure of Financial Information in the Society of Certified Public Accountants in Iran

Eskandari, M.*

The aim of this study was to investigate the impact of professional maturity of auditor on the financial information disclosure quality. In this regard, a population of 950 people of members of the Iranian association of certified accountants in 2016 were studied. Sampling was done randomly. The sample size was 100 patients auditor of which, according to the number of auditors in the public and private sectors,80 questionnaire were completed by auditors of private institutions and 30 questionnaires by auditors of public organizations. A researcher made questionnaire was used to assess this relationship. The Cronbach's alpha was 0.86 based on 30 questionnaires, indicating that the research tool was highly reliable. A total of 8 indicators for measuring the auditor's professional maturity were studied. Among them, the relationship between the auditor age, discipline of auditors, the auditor Organizational Position, And the index of the auditor's membership in professional and scientific associations and the quality of financial information disclosure was rejected at 95 percent. But the results showed that there is a significant positive relationship between the four indicators including the auditor's education index,Index auditor's professional experience in the field of external audit,Index of auditor's professional experience in the field of internal auditing and professional experience in the field of accounting and the quality of financial information disclosure.

Study of the Supermarket Image for the Customer Satisfaction and Effect of That on the Brand Loyalty

Sabzghabaei, M., Andervazh, L.*

Study the brand name in the chains hypermarket & supermarket in Ahvaz city. The research model consists of supermarket image as an independent variable which consist the sub dependent variables elements such as store arrangement, store Prestige, quality of service and the store brand loyalty. Although in this research has concerned the customer satisfaction as a mediator variable. This study regarding type of aims mainly was applied aims also this research has been completed through correlation method by utilizing the questionnaire and survey methods for collected the necessary data. The statistic community of this research model consisted of all clients of chain supermarkets & Hypermarkets in Ahvaz city. Using the cluster sampling model, by selecting 385 samples and in next step collected the necessary information. The results of data analysis by LISREL and SPSS software have showed that customer satisfaction has a positive effect on the brand loyalty. Also store image has a positive effect on the customer satisfaction and brand loyalty.