Financial Assessment

Given the rapid development of the banking sector, it is reasonable to expect that the performance of banks has become the centre of attention among bank managers, stakeholders, policy makers, and regulators. In order to maximizing the share-holders’ satisfactory level, two bank efficiency measurement approaches, i.e. the production approach and the user cost approach, which are financial evaluations, are employed. The evaluations are done by means of data envelopment analysis method. The proposed methodology is run on the 15 privet bank branches in Markazi province. By using this approach, four regions that show the various performances are obtained. In addition the status of returns to scale for each bank branch is calculated.

Abstract: One of the basic priorities of any country is to designate appropriate financial strategy to reach an optimized education system to to tenure different jobs. The goal of this research is to determine criteria of importance and skills and knowledge ranking needed by Accounting graduates in order to achieve future financial success. To have access to the research goal, accounting education skills related variables recognized and categorized into 7 principal components (strategic management, analyzing skills, leadership skills, increasing capabilities skills, general skills of Accounting, communication skills and personality skills) are selected and the fuzzy AHP is utilized to data analysis. Research results show that strategic management is placed as the first priority and communication skills is considered as the last one according to professionals' points of view.

A stock exchange is an entity which provides ‘‘trading’’ facilities for stock brokers and traders to trade stocks and other securities. How to invest in stock exchange is one of the important issues in investment, and one of the factors that can help investors in the process of investment is the efficiency of the corporation under consideration. Data envelopment analysis is a mathematical methodology that has been widely applied to assess the performance of banks and financial institutes. The main feature of this method is that this methodology evaluate firms by considering multiple inputs and outputs. Conventional DEA models consider each firms as black box and don’t note into the inner activities. Two-stage data envelopment analysis has been researched by a number of authors that evaluate each firm by considering the inner operations. This paper proposes a new two stage BAM model and further evaluates the banks and financial institutes in Tehran stock exchange by considering the financial ratios. Conventional DEA models consider each firms as black box and don’t note into the inner activities. Two-stage data envelopment analysis has been researched by a number of authors that evaluate each firm by considering the inner operations. This paper proposes a new variant of two stage DEA models and further evaluates the banks and financial institutes in Tehran stock exchange by considering the financial ratios.