the increasing growth and development of communications technology has created a major change indifferent aspects of human life and organizational performance. new technologies have changed function and attitudes of individuals and organizations and have become an important aspect in creating new jobs and innovation in organizations. development of new phenomena such as electronic business, ele...

internal audit is a process affected by an entity ‘s board of directors, management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives relating to operations, reporting and compliance. this definition reflects certain fundamental concepts. internal control is: • geared to achievement of objectives in one or more categories operations, repor...

The aim of this paper is to empirically investigate the effect of Intellectual Capital (IC) and its components on financial performance of Iranian banks accepted in Tehran Stock Exchange (TSE). The financial performances were measured by return on equity (ROE), return on assets (ROA), assets turnover (ATO), and book to market ratio (MB). This research covers 14 banks listed in TSE over the peri...

The objective of this work is to estimate the patterns dependence between yields stock prices main banks United States (US) and Mexico. We absolute tail through copulas Archimedean family use rolling windows 245 days. data employed come from daily share at closing January 2, 2015, December 31, 2020, for seven banks. Our results show that: i) there are high among in US, ii) very low US Mexico, i...

Banks play an important role in the Iranian economy which has a bank-based financial system. We examined the impact of exchange rate volatility as a determinant of banks' performance. In recent years, the exchange rate has been volatile in the Iranian economy and have an adverse effect on banks' performance. This study, investigate the issue for the period 2007-2017 for 14 Iranian banks. Exchan...

Objectives The recent shift, from merely traditional approach providing only financial services to the new trend implying banks can be considered as business partners meeting their whole financial needs and creating a win-win relationship, in customers’ opinion towards banks has made banks try to apply banking marketing strategies to help attract more customers and respond to their needs. Hence...

OBJECTIVE To evaluate age-specific measles susceptibility in Australia and 17 European countries. METHODS As part of the European Sero-Epidemiology Network 2 (ESEN2), 18 countries collected large national serum banks between 1996 and 2004. These banks were tested for measles IgG and the results converted to a common unitage to enable valid intercountry comparisons. Historical vaccination and ...