مطالب

Banks play an important role in the growth and development of any economy. A profitable banking system enhances economic stability and efficiency to mitigate the impacts of sudden macroeconomic shocks. To be more efficient and profitable, banks need to recognize the factors underpinning their performance. Accrued liabilities are one of the factors that hinder the profitability of banks. There are several methods to assess banks' profitability with their own pros and cons. Among them, data envelopment analysis (DEA) has been recommended as one of the most common approaches to evaluate different efficiencies including cost efficiency, revenue efficiency, technical efficiency, and finally profitability. The availability of prices/weights of inputs and outputs provides financial managers with significant information for evaluating efficiencies and assists them in decision-making and strategy development processes. This study mainly aims to analyze banks' profitability by considering accrued liabilities resulting from undesirable factors, for which relevant data were collected from 33 branches of a commercial bank in Gilan province, Iran based on managerial and weak disposability. The results illustrated that only three branches were graded one in three dimensions of efficiency, namely technical, cost and revenue, and profitability. Besides, it was suggested that the lack of these efficiencies was not correlated with the branches' profitability.

SUBJECT AND OBJECTIVES : Education has a special place in the perspective of Islam and the school of Confucius. Although there are some differences in various areas in both schools, in terms of goals and motivations of education, the numbers of the audience and the methods of creating motivation, the two schools are significantly similar. It is through the comparison of the education in both schools that the reader will be enlighten to judge about the importance of education and acquire the deeper and reliable knowledge about both schools from the perspective of educational system. METHOD AND FINDING : The author first elaborates the different understandings and goals of the term education in both educational systems, then he begins the article with exploring the ways in which these two schools treat the educated audience, in order to provide readers with a deeper understanding of the differences in their educational ideas and goals; Finally, it elaborates the status of morality in the implementation of education. At the end, the following outcomes should be noted. Both schools of thought believe that not any science is not suitable for teaching. While Islam emphasizes that education is obligatory for every man and woman，the Confucian school, which according to history promotes the theory of “education without discrimination” believes that the content and method of education cannot be the same for everyone; but education should be designed based on the talent and interest of learners. CONCLUSION : Islam and the school of Confucius consider the study of thoughtless sciences to be worthless and harmful. They see asking questions as the key factor to awareness. However, addressing issues related to education in Islam and the Confucian school will lead to a better understanding of the various dimensions of education and consequently mutual understanding of Islamic civilization and Chinese educational culture.