نتایج جستجو برای: the quality of financial reports is measured by accruals
تعداد نتایج: 23330842 فیلتر نتایج به سال:
abstract: about 60% of total premium of insurance industry is pertained?to life policies in the world; while the life insurance total premium in iran is less than 6% of total premium in insurance industry in 2008 (sigma, no 3/2009). among the reasons that discourage the life insurance industry is the problem of adverse selection. adverse selection theory describes a situation where the inf...
burnout is a response to the chronic work stress which is prevalent mostly among the people who do people job, like teaching. the purpose of this study was to develop a valid and reliable instrument that can measure burnout in foreign language teachers. although some widely used instruments were developed before which measured burnout in teachers, a specific instrument which include specific sy...
introduction: the quality of financial reports is measured by accruals, and these accruals can be manipulated by managers. therefore, managers by manipulating the accruals can affect the quality of financial reports. in this research, a new non-financial element has been considered as manager's ability, and its goal is to investigate the effect of manager's ability on the relationship between t...
investigation the archetype of mother can help the reader to understand poes works, especially his fiction, better, if not fully. motivated by internal and external drives to get into the universe in its manifold form poe was impelled to art and, from various modes of art, to symbolism. how much was poe successful to produce works of art has been a matter of dispute among critics. however, ther...
as polysemy is encountered frequently in english as foreign language. fl learners’ ability to disambiguate polysemous verbs becomes critical to their comprehension in the target language. this thesis, accordingly, investigated how iranian efl learners achieved comprehension of english polysemous verbs by using three different types of cues: (1) elaborated context, (2) semantic frames, and (...
in this thesis, a better reaction conditions for the synthesis of spirobarbiturates catalyzed by task-specific ionic liquid (2-hydroxy-n-(2-hydroxyethyl)-n,n-dimethylethanaminium formate), calcium hypochlorite ca(ocl)2 or n-bromosuccinimide (nbs) in the presence of water at room temperature by ultrasonic technique is provided. the design and synthesis of spirocycles is a challenging task becaus...
چکیده رقابت پذیری معیاری کلیدی برای ارزیابی درجه موفقیت کشورها،صنایع و بنگاهها در میدان های رقابتی سیاسی،اقتصادی و نجاری به حساب می آید.بدین معنی که هر کشور،صنعت یا بنگاهی که از توان رقابتی بالایی در بازارهای رقابتی برخوردار باشد،می توان گفت که از رقابت پذیری بالاتری برخوردار می باشد.در تحقیقات مختلف، رقابت پذیری در سه سطح ملی،صنعت و بنگاه مورد توجه قرار گرفته که در این میان سطح بنگاه از د...
growing demands and requires of high data rate systems cause significant increase of high frequency systems for wideband communication applications. as mixers are one of the main blocks of each receivers and its performance has great impact on receiver’s performance; in this thesis, a new solution for ku-band (12-18 ghz) mixer design in tsmc 0.18 µm is presented. this mixer has high linearity a...
as the canon is shaped by white male standards rewriting the canonical works of literature is one of the ways through which postcolonial writers subvert the authority of the masters. writing in the language of the masters the colonized writers use the very suppressive tool in the hands of the masters i.e. their language to question the validity of their norms. regarded by most critics to be the...
هدف تحقیق حاضر بررسی تاثیر نشانه های فرا گفتمان متنی بر فهم متون انگلیسی به وسیله ی زبان اموزان فارسی زبان است.این تحقیق علاوه بر این کوشیده است تا میزان اگاهی این زبان اموزان و نحوه ی تعامل انان را با متون خوانده شده در زبان انگلیسی به وسیله ی پرسش نامه ی تهیه شده بررسی کند.بر اساس محتوای یک متن انگلیسی یازده سوال درست /غلط طرح گردید و یک مرتبه با ان متن و یک مرتبه با نسخه ای که نشانه ها...
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