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The Impacts of Smart Contracts on Accounting and Auditing

کلیدواژه: Smart Contracts,Block Chain,Robotic Automation Process,Artificial Intelligence,Internet of Things

نویسندگان: Jamalianpour Mozaffar, Alipour Fallah Pasand Ali

ناشر: مطالعات حسابداری و حسابرسی - JOURNAL OF ACCOUNTING AND AUDITING STUDIES

Since the dawn of time, mankind has been in search of different ways of exchanging goods and services. Such exchanges have been built upon contracts or agreements between two or more parties whose will has given way to the creation of a legal phenomenon. Since the last few decades, man’ s eve... ادامه

سال:2020

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

105 بازدید

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Development and Explanation of Bank Customers' Credit System Based on Hybrid Learning Models: A Case Study of Bank Mellat

کلیدواژه: Credit risk,Machine Learning,Good Customers,Bad Customers

نویسندگان: Ghasemi Armaky Ali, Fallah Mirfeiz, Alborzi Mahmoud

ناشر: چشم انداز مدیریت مالی - JOURNAL OF FINANCIAL MANAGEMENT PERSPECTIVE

The possibility to renewal of loan contracts in Iran may lead to the identification of fictitious profits by banks and ultimately lead to a banking crisis and disruption of the country's monetary system, so to prevent banks from reaching the stage of this, Measuring customers' credit risk is essenti... ادامه

سال:2022

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

132 بازدید

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Designing a Hybrid Model of Factors Affecting Accounting Development in Iran

کلیدواژه: Accounting Development,Analysis,Cross-Compounding

نویسندگان: Goleyjani Mehrdad, ALIKHANI RAZIEH, MARANJORY MEHDI, Fallah Reza

ناشر: پژوهش های حسابداری مالی و حسابرسی - The Financial Accounting and Auditing Researches

The purpose of this research is to identify the factors influencing the development of accounting by the combination of meta-analysis techniques. In the present study, by applying a systematic and quAlitative cross-over approach, we analyze the results and findings of previous researchers and by con... ادامه

سال:2021

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

99 بازدید

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A Hybrid Model for Choosing the Optimal Stock Portfolio under Intuitionistic Fuzzy Sets

کلیدواژه: portfolio optimization, Markowitz Mean-Variance Model, Network Data Envelopment Analysis, Cross-Efficiency, Intuitionistic fuzzy sets

نویسندگان: Rasoulzadeh M., Edalatpanah S.A., Fallah M., Najafi S.E.

ناشر: مجله سیستم های فازی ایران - Iranian Journal of Fuzzy Systems

In the dynamic world of financial investment, crafting an optimal stock portfolio that judiciously balances risk, return, and efficiency emerges as a critical challenge. Despite the wealth of research on financial portfolio optimization, prevailing methodologies predominantly emphasize either risk m... ادامه

سال:2024

لینک به محتوا با زبان هدف

نوع سند: Article

8 دانلود

29 بازدید

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Modeling the Impact of Corona Outbreak on Acceptance and Development of Digital Banking

کلیدواژه: Digital banking,Corona virus,Systems dynamics

نویسندگان: Shahabi Vahid, AZAR ADEL, FAEZY RAZI FARSHAD, FALLAH SHAMS MIRFEYZ

ناشر: مطالعات رفتار مصرف کننده - CONSUMER BEHAVIOR STUDIES

The impact of the coronavirus outbreak on the global economy will certainly be profound, long-term, and perhaps worse for some vulnerable countries. The epidemic of this virus is one of the biggest shocks in the current generation. Because the daily economic activities of many nations have changed o... ادامه

سال:2021

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

118 بازدید

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Simulation of the effect of COVID-19 outbreak on the development of branchless banking in Iran: case study of Resalat Qard–al-Hasan Bank

کلیدواژه: Branchless banking ؛ system dynamic approach

نویسندگان: Shahabi, Vahid ؛ Azar, Adel ؛ Faezy Razi, Farshad ؛ Fallah Shams, Mir Feyz

ناشر: Emerald Publishing Limited

COVID-19 has become a global challenge with a significant rate of prevalence, and it has exerted devastating consequences in epidemic, economic and social terms. Therefore, a number of studies have already been, or are now being, conducted on the detrimental effects of the virus. In this respect, a ... ادامه

سال:2021

لینک به محتوا با زبان هدف

نوع سند: Article

145 دانلود

318 بازدید

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Development of Earning Manipulation Prediction Model Applying Hybrid Neural Network and Cosmology Based Algorithms

کلیدواژه: Multi-layer perceptron neural network, Cosmology algorithms, Beneish model, Corporate governance system

نویسندگان: Maleki Nia Nahid, Tehrani Reza, Tabriz Akbar Akbar, Fallah Shams Mirfeiz

ناشر: اقتصاد پولی، مالی - Monetary and Financial Economics

Extended abstract1- INTRODUCTIONAccurately predicting earning manipulation in order to detect and identify manipulation of financial statements has always been one of the most fundamental challenges ahead of financial reports users. Because of increasing financial reporting fraud, this fact resulted... ادامه

سال:2021

لینک به محتوا با زبان هدف

نوع سند: Article

63 دانلود

130 بازدید

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Finite Element Modeling of the behavior of Hybrid-Fiber Reinforced Concrete under Triaxial Compression

کلیدواژه: Fiber reinforced concrete, Constitutive Model, Tri-axial Behavior

نویسندگان: Naserifar Ali

ناشر: JOURNAL OF NUMERICAL METHODS IN CIVIL ENGINEERING - JOURNAL OF NUMERICAL METHODS IN CIVIL ENGINEERING

Concrete is the most popular building material in the worldwide. However, its low tensile strength causes cracks to initiate in the low step of loading. Today, fibers of various types are used in concrete mixtures to improve the behavior of it. However, the behavior of fiber reinforced concrete has ... ادامه

سال:2025

لینک به محتوا با زبان هدف

نوع سند: Article

11 دانلود

17 بازدید

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An Analysis of Social Justice Compatibility with Development in Islamic Reflections

کلیدواژه: Social Justice,Individual Inherent Rights,Development,Islamic Reflection,Freedom

نویسندگان: LARIJANI ALI

ناشر: فرایند مدیریت و توسعه - Management and Development Process

This study attempts to extract the related material regarding social justice theory from religious texts and Islamic elites' reflections. The concern of a great number of philosophers and economists regarding social justice is that imperfect accounts of the social justice concept have obstructed the... ادامه

سال:2020

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

143 بازدید

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Challenges and Opportunities of Emerging Technologies in Strategic Management

کلیدواژه: Challenges and Opportunities,Emerging Technologies,Strategic Management

نویسندگان: Choori Ali

ناشر: تکنولوژی در کارآفرینی و مدیریت استراتژیک - Journal of Technology in Entrepreneurship and Strategic Management

This article examines the challenges and opportunities that emerging technologies bring to strategic management. Given the rapid technological advancements and their impacts on businesses, it is crucial for managers to have a precise understanding of these opportunities and challenges. From the use ... ادامه

سال:2023

لینک به محتوا با زبان هدف

نوع سند: Article

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112 بازدید

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