درخت حوزه‌های تخصصی

Earnings management has inverted the main objective of financial reporting through the distortion of the actual economic performance of companies and prevented the complete transfer of information to market. Given the importance of subject of research, incentives that cause earnings management have been reviewed from various aspects. The main purpose of this research is to examine the relationship between competition in industry and pricing power at product market and earnings management in the companies listed in Tehran stock exchange. For this, modified Lerner index was used to measure pricing power and three middle Lerner indices including industry, reverse number of firms in the industry, four-firm concentration ratio were used as the indices of competition in industry. To measure earnings management, Modified Jones Model was used. The statistical population consists of all the firms listed in Tehran stock exchange. With regard to the considered criteria, 100 companies among 9 industries were selected as sample based on two digit ISIC codes. Findings of research indicate that the companies which enjoy the pricing power at product market less likely manage their earnings. Another finding indicates that earnings management increases by increasing competition in industry. Hence, the investors who intend to invest in competition industry should pay more attention to earnings management.

The vast expanse of the urban distressed areas in the country and multiple damages that their inhabitants face on economic, social and cultural aspects remind the need for higher attention to these constructions. Meanwhile, Tehran's distressed areas with more than 3268 hectares (5.3% of the area of ​​Tehran) has a population of one million and three hundred thousand people in it, is one of the priorities of the improvement and renovations in the country. According to what most experts and researchers say one of the main obstacles to the process of improvement and renovation of the urban distressed areas, is the selection and use of appropriate methods of financing. Several methods of financing that have been raised to be used in the process of improvement and renovation, on one hand due to the variety they provide are an opportunity, and on the other hand face the managers and city decision-makers with some problems in the process of selection and utilization, because using any of the methods depends on several regional and local factors. In this regard and in order to facilitate the process of decision-making in the process of improvement and renovation of urban distressed areas, this research used a cross-sectional study and also investigated the evaluation criteria and different methods of financing the distressed areas and using the obtained field data from questionnaires distributed in two stages using ANOVA test, tested the research hypothesis in order to determine the best financing method according to the improvement and renovation process from the perspective of the tested criteria and in this way tried to compare the various methods of financing in order to take advantage of the process of improving and renovation of urban distressed areas in Tehran. In this regard and based on the obtained results three methods of repayment from the operation of the project, civic engagement (contract) -guaranteed and selling shares were identified as ways with the highest priority to utilize in the process of improvement and renovation of the urban distressed areas of Tehran.

Recreation (creativity) is undoubtedly one of the important designing bases and a durable, matchless and unique factor which determines distinction, excellence, and elegance of a building in comparison with other buildings; and architecture as one of the manifestations of human life in a special time and place can be a reflection of thoughts, ideas and living method and also represent identity in shape of thought and creativity which is known as creator of architecture work from viewpoint of architecture. Firstly reflection of architect’s character in architecture work, then cultural concept of the work and its belonging to a specific social and ideological movement and besides talent and creativity of the artist, the cultural and artistic movements affect drastically on the result of architect’s act who is creator of the art work in form of an architecture event. Therefore it can be mentioned that variables of the present research are nominal and qualitative; the dependent variables are also of the same type. The effects of economic, political, social and cultural movements can also be mentioned which are expressed in form of concepts such as tangible and intangible strategies. The present paper attempted to analyze metaphors used in the major building of Behsharh Industrial Group, which is an objective evidence of Nader Ardalan’s work. The analysis was done in a historical-interpretation method and in qualitative form.

No unique method has been so far specified for determining the number of neurons in hidden layers of Multi-Layer Perceptron (MLP) neural networks used for prediction. The present research is intended to optimize the number of neurons using two meta-heuristic procedures namely genetic and hill climbing algorithms. The data used in the present research for prediction are consumption data of water subscribers in Fasa City of Fars Province (Iran) between the years 2010 to 2013. Ultimately, using the respective data set, the data of the subsequent year 2014 can be predicted. In the present research it was observed that the mean square errors of per data (MSEPD) for the abovementioned algorithms are less than 0.2, indicating a high performance in the neural networks’ prediction. Correlation coefficients using genetic and hill climbing algorithms were respectively equal to 0.891 and 0.759. Thus, GA was able to leave a better effect on optimization of neural network.