Mahsa Ghajarbeigi; Hamid Reza Vakely fard; Ramzanali Roeayi
Abstract
The purpose of this paper was to investigate the impact of audit quality on the reduction of collateral facilities, taking into account the role of major shareholders in companies listed on the Tehran Stock Exchange during the period 2017 to 2022. Considering the research conditions, 179 companies were ...
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The purpose of this paper was to investigate the impact of audit quality on the reduction of collateral facilities, taking into account the role of major shareholders in companies listed on the Tehran Stock Exchange during the period 2017 to 2022. Considering the research conditions, 179 companies were selected as the statistical sample of the research (From a total number of 895 companies). The research method of this research is descriptive and applied research in terms of nature and content. The panel data method was used to test the research hypotheses. The findings of this research emphasized that audit quality reduces collateral facilities. The rotation of the auditor increases collateral facilities. But the auditor's expertise in the industry does not have a significant effect on collateral facilities. On the other hand, the ownership percentage of major shareholders does not affect the intensity of the impact of audit quality and expertise in the audit industry and audit turnover on collateral facilities.
azar ghyasi; hanieh rashidi
Abstract
Due to the inherent complexity and increasing competition, today's business environment requires new approaches in organizing and managing. One of the new approaches is business intelligence, which is the most critical technology to help manage and deliver smart services, especially business reporting. ...
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Due to the inherent complexity and increasing competition, today's business environment requires new approaches in organizing and managing. One of the new approaches is business intelligence, which is the most critical technology to help manage and deliver smart services, especially business reporting. Business intelligence enables firms to manage their business efficiently to meet the needs of businesses at different macro, middle and even operations levels. In this paper, while investigating the feasibility of implementing business intelligence in firms, designing business intelligence to report and present new services is discussed. In order to demonstrate the capabilities of this type of intelligence, an approach based on the concept of Bayesian network in the application layer of business intelligence is presented. This approach is implemented for one of the companies governed by the Iranian Industrial Development and Renovation Organization, and the effects of important accounting and financial variables on the firm goals are investigated.
Machine Learning
Mostafa Azghandi; Mahdi Yaghoobi; Elham Fariborzi
Abstract
By focusing on the fuzzy Delphi technique (FDM), the current research introduces a novel approach to modeling Persian vernacular architecture. Fuzzy Delphi is a more advanced version of the Delphi Method, which utilizes triangulation statistics to determine the distance between the levels of consensus ...
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By focusing on the fuzzy Delphi technique (FDM), the current research introduces a novel approach to modeling Persian vernacular architecture. Fuzzy Delphi is a more advanced version of the Delphi Method, which utilizes triangulation statistics to determine the distance between the levels of consensus within the expert panel and deals with the measurement uncertainty of qualitative data. In this sense, the main objective of the Delphi method is to acquire the most reliable consensus of a group of expert opinions; an advantage that helps the current study to answer the main question of the research, that is, determining the efficacy of fuzzy Delphi technique in intelligent modeling of Persian vernacular architecture. Therefore, in order to identify the main factors of the research model, systematic literature reviews as well as semi-structured interviews with experts were conducted. Then, with the usage of Qualitative Content Analysis (QCA), various themes were obtained and employed as the main factors of the research model. Finally, by utilizing the fuzzy Delphi technique, the present study examined the degree of certainty and accuracy of the factors in two stages and identified 28 factors in the modeling of Persian vernacular architecture.
Statistical Simulation
Vadood keramati; Ramin Sadeghian; Maryam Hamedi; Ashkan Shabbak
Abstract
Record linkage is a tool used to gather information and data from different sources. It is used in activities related to government, such as e-government and the production of register-based data. This method compares the strings in the databases and there are different methods for record linkage, such ...
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Record linkage is a tool used to gather information and data from different sources. It is used in activities related to government, such as e-government and the production of register-based data. This method compares the strings in the databases and there are different methods for record linkage, such as deterministic and probabilistic assumption. This paper presents a proposed expert system for record linkage of data received from multiple databases. The system is designed to save time and reduce errors in the process of aggregating data. The inputs for this system include several linked fields, thresholds, and metric methods, which are explained along with the evaluation of the used method. To validate the system, inputs from two databases and seven information fields, comprising 100,000 simulated records, were used. The results reveal a higher accuracy of possible record linkage compared to deterministic records. Furthermore, the highest linkage was achieved using five fields with varying thresholds. In assessing the various metric methods, it was found that metric methods with less than 80% accuracy and the Winkler metric method with over 86% accuracy were utilized. These findings demonstrate that the implementation of the proposed automated system significantly saves time and enhances the flexibility of selection methods.
