درخت حوزه‌های تخصصی

Fraud is a common phenomenon in business, and according to Section 24 of the Iranian Auditing Standards, it is the fraudulent act of one or more managers, employees, or third parties to derive unfair advantage and any intentional or unlawful conduct. Financial statements are a means of transmitting confidential management information about the financial position of a company to shareholders and other stakeholders. In this paper, by reviewing the literature, 6 indicators of current ratio, debt ratio, inventory turnover ratio, sales growth index, total asset turnover ratio, and capital return ratio as input and detection of financial fraud as output are considered for the fuzzy neural network. The database was compiled for 10 companies in the period from 2010 to 2018 after clearing and normalizing qualitatively between 1 to 5 discrete numbers with very low or very high meanings, respectively. The fuzzy neural network model with 161 nodes, 448 linear parameters, 36 nonlinear parameters, and 64 fuzzy laws with two methods of accuracy approximation of mean squared error and root mean squared error has been set to zero and 0.0000001 respectively. This neural network can be used for prediction.

Purpose- The aim of this study is to identify and prioritize the obstacles to capacity development in gardening exploitations of the villages of Padena Olya in Semirom County. Design/methodology/approach - The present study has been done with causal - descriptive research method and the data has been completed using questionnaire and interview tools. In addition, 273 samples were chosen (using Cochran formula) from the family farming of Padena Olya Village as the statistical population and it has been completed by the random sampling method. Data analysis is done using both quantitative method, including descriptive and inferential statistics (path analysis and structural equation modeling using Amos Graphic software), and qualitative method, including Atlas software. Findings - The analysis of qualitative findings based on semi-structured interviews and focus groups showed that the main obstacles related to capacity development are of social, economic, and environmental dimensions. Data coding based on the grounded theory also showed the most important obstacles in marketing categories, the environmental obstacles, the obstacles of participation, also and educational and promotional obstacles. Finally, the quantitative data analysis using structural equation modeling, in addition to the obstacles presented in the qualitative model, has estimated production capacities and empowerment as mediating variables in the final model of capacity development obstacles in the study area. The economic obstacles with 0.33 and environmental obstacles with 0.17 have the greatest effect on the lack of capacity development of the exploitations in the study area, respectively. Research limitations/implications - They include the lack of cooperation of relevant organizations in the presentation of information, as well as the low interest of operators to participate in the interview and cooperation to collect the qualitative data which led to an increase in the duration of attendance within the study area, held more group sessions, and thus slowed down the process of study. Practical implications - We propose a plan for increasing government support to gardener in various affaires, such as increasing the share of insurance premiums. It is also advisable to attempt to determine the fair price or the guarantee purchase of the gardeners' products and create cooperatives to manage the sales and marketing of the product to remove the brokers and dealers. Originality/value - The present study stresses the capacity development process of horticulture through identifying and analyzing the effects of obstacles and capacity building and empowerment of farmers. This research explores the hidden variables and the barriers to capacity development in gardening exploitations.