درخت حوزه‌های تخصصی

Improving employment opportunities for people and reducing the economic burden on government requires a broad and concentrated effort on private sectors. Private sector growth is a key engine for creation jobs. The major advantage of private sector is its employment potential at low capital cost. These sectors are the nursery of entrepreurship, often driven by individual creativity and innovation. Entrepreneurs seek opportunities and innovations often provide the instrument for them to succeed. However, certain social, cultural and structural factors are inherent within a society which can affect entrepreurial activity. The purpose of present paper is exploring a set of positive and negative factors which can result in either stimulating or damping the activity of entrepreneurs in Iran. The statistical population includes successful entrepreneurs of Iran’s provinces in 2014 that were selected as sample randomly. The result shows that success achieved by the entrepreneurs is positively correlated with their risk taking abilities. The overall conclusion clears that the family and government support influence

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.

The present research has been done with the aim of determine the relationship between intellectual capital and employee performance of Ports and Maritime Organization. Statistical population of the present study includes head office employees of Tehran Ports and Maritime Organization. The statistical population is 140 people, 103 samples were selected according to Morgan table. In this research, field study and the standard questionnaire of intellectual capital of Bontis (1998) and employee performance of Hersey and Goldsmith (1980) have been used as data collection tools, In order to describe the data, descriptive statistics to analyze the data and Kolmogorov Smirnov test and Pearson's correlation coefficient have been used to evaluate the research hypotheses .Statistical analysis has been done by using SPSS software. According to the results of this research there is a significant relationship between the dimensions of intellectual capital (human capital, structural capital, relational capital) with the performance of Ports and Maritime Organization, and intellectual capital and its dimensions was not assessed at desirable level in the Ports and Maritime Organization with an average rate of 3.224 as well as the performance of employees was not assessed at desirable level in the Ports and Maritime Organization with the Average Rate of 3.468 .

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.

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.