درخت حوزه‌های تخصصی

Balance sheet itself does not specify and show all the activities that a bank pays. Because banks can do many swap contracts and obligations, exchange, and commitments Outside of the balance sheet. To such activities and exchange that will not appear on the balance sheet, are saying off-balance sheet activities. These items are usually reported in the notes to the attached financial statements. One of the reasons for conducting the activities of off-balance sheet by the banks is the interest rate risk coverage. However, the use of these tools for risk management leads to multiple different sorts of risk and that the overall judgment about the outcome of the risk management of the off-of-balance sheet activities has met with ambiguity. The present research has examined the relationship between risk and the items of off-balance sheet under the hypothesis of Adverse selection with the use of the Iran's nine commercial bank data. The results show that this hypothesis isn’t able to respond off- balance sheet activities behaviour in Iran

Through the implementation of the multiple intelligences, teachers and practitioners will see an increase in their students’ performance and ability to learn languages. The application of multiple intelligences theory is suggested as a structured way to address and understand the holistic nature of learners’ diversity. It is a favorable tool for teachers to increase the attractiveness of language learning tasks and, therefore, create motivational conditions. Intelligence is not just a single construct which traditionally was assumed to be constant throughout a person’s life; individual’s profiles of intelligence differ in terms of encouragement, training, and circumstances to enquire materials eliciting particular intelligences. The present study was an attempt to investigate types of intelligences (linguistic, logical-mathematical, visual, kinesthetic, musical, interpersonal, and intrapersonal) as predictors of self-efficacy (generalized self-efficacy, academic self- efficacy, and self-regulatory efficacy). The participants were 148 male and female Iranian B.A. students majoring in TEFL and Translation at the Islamic Azad University in Malayer. The instruments included a 100-item Michigan test, Gardner’s MI questionnaire, a 12-item general self-efficacy scale, an 8-item academic self-efficacy, and an 11-item self-efficacy for self-regulated learning. Data were analyzed through multiple regression analyses. Results indicated that musical and linguistic intelligences were predictors of general self-efficacy and spatial /visual intelligence made a significant contribution to predicting self-efficacy for self-regulated learning while academic self- efficacy could not be predicted by any of the intelligence types.

The purpose of this study is to investigate the effective of investment inefficiency and cash holding on CEO turnover. This study applies logistic regression method estimator to investigate the relationship between examine the effective of investment inefficiency and cash holding on CEO turnover of 1,309 firm-year observations in Iran for the period of 2009-2019. According to positive relation between mentioned variables, the managers' opportunism increases investment inefficiency and cash holdings of the company because inappropriate managerial decisions lead to increased risk of wrong selection for investors. In the present study, the weaknesses caused by the ambiguity of investment efficiency in market performance-based statistical models are compensated and partially covered by quantifying the relationships and implementing models. The Results will aid policy makers to evaluate disclosure rules and firms to managing their information. The study is based on the corporate accounting and financial literature and examines CEO behavioral changes that can be applied to investors, managers, standardization committees, and legislators. Unlike other research, CEO turnover has also been addressed with regard to the origin and distribution of information. This study also considers the effect of information asymmetry and market constraints by considering the cash holding to transmit firm information