this paper compares the value relevance of book value and dividends versus book value and reported earnings. the main purpose of this study explains which of dividends, book value and earnings are more value relevance. thus, we have examined 98 firms of tehran stock exchange over a period 1377-1382. our methodology of examining the information content of various income statement and balance she...

this paper presents an efficient modification of the variational iteration method for solvingboundary value problems using the chebyshev polynomials. the proposed method can be applied to linearand nonlinear models. the scheme is tested for some examples and the obtained results demonstrate thereliability and efficiency of the proposed method.

a synthesis of doped ceria by combustion method is performed. two types of fuel such asurea and glycine is used to investigate the effect of fuel reactivity and reaction rate on themorphology of the resulted powders. thermo gravimetric analysis is carried out by (tg/dta,rigaku thermalplus tg 8120) to study the exo–endo temperature of as-received powder. thecrystalline phases are identified by x...

the aim of this research is to study the relationship between organizational culture and the new measure to evaluate the organization' performance. powerful organizational culture has significantly related with organizational’ performance and it is going to be expected to create value in the organization. but, when the cultural values support organizational adaptation to environmental, the...

in this paper, we propose a parametric uniform approximation method to solve np-hard absolute value equations. for this, we uniformly approximate absolute value in such a way that the nonsmooth absolute value equation can be formulated as a smooth nonlinear equation. by solving the parametric smooth nonlinear equation using newton method, for a decreasing sequence of parameters, we can get the ...

outdoor recreation refers to various recreational activities, closely associated with natural environments. wetlands are the ecosystems which provide numerous goods and services with economic values, not only to the local population living in their periphery but also to communities living outside wetland. furthermore, wetlands provide some opportunities and amenities for human society’s well-be...

pricing policies play an important role in water demand management and its optimal allocation. determining proper water price leads to optimal allocation of water especially in agricultural consumptions. applying new subsidy targeting law in iran which insists on pricing water based on its supply cost, will effects considerably on water resource management in agriculture sector. so, in this stu...