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A Scientific Framework of Automated Accounting and Auditing on the Blockchain Technology Platform

کلیدواژه: Automated Accounting and Auditing, Blockchain, Theoretical Framework, Conceptual Framework, Ethical Framework

نویسندگان: Noori Doabi Payam, Rahnamay Roodposhti Fereydoon, Kordlouie Hamidreza, Nikoomaram Hashem, Taleb Nia Ghodratolah

ناشر: JOURNAL OF SYSTEM MANAGEMENT - JOURNAL OF SYSTEM MANAGEMENT

The objective of this research is to contribute to the advancement of knowledge in the field of automated accounting and auditing, with a particular focus on the use of blockchain technology. Furthermore, the research will seek to establish a theoretical, conceptual and ethical framework for the afo... ادامه

سال:2025

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The Effects of Blockchain Technology on the Accounting and Auditing profession

کلیدواژه: Technology,Blockchain,Accounting,Auditing

نویسندگان: Noori Doabi Payam, TALEBNIA GHODRAT ALLAH

ناشر: رشد فناوری - Roshd-e-Fanavari

After the Internet, blockchain technology has become a key factor in creative and innovative ideas and solutions in the financial sector due to its wide application potential and its numerous implementations. The advent of blockchain creates new opportunities and challenges for ongoing auditing and ... ادامه

سال:2023

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The ranking of Exchange,Trade Funds (ETFs);Applying the parametric value at risk approach

کلیدواژه: Exchange-Traded Funds,stock exchange,Value at risk,inverted variance model

نویسندگان: ZOMORODIAN GHOLAMREZA, RAHNAMAY ROODPOSHTI FRAYDOON, Borzabadi Farahani Maryam

ناشر: دانش سرمایه گذاری - INVESTMENT KNOWLEDGE

Studying and ranking the Exchange-Traded Funds have been vital issues, since these asset funds have been amongst the most popular financial means, which their significant emergence and growth may confirm undeNiable success in the global market. On the other hand, the most part of studying and rankin... ادامه

سال:2019

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Corporate Governance and Cultural Pluralism

کلیدواژه: corporate governance system,cultural pluralism,state corporatism,Accountability

نویسندگان: Darvish Hadiseh, BANIMAHD BAHMAN, Nikoomram Hashem, Rahnamaie Roodposhti F.

ناشر: حسابداری مدیریت - MANAGEMENT ACCOUNTING

The main objective of this paper is to examine the obstacles to the content development of corporate governance system in Iran from the perspective of cultural pluralism theory. Cultural pluralism emphasizes the ability of groups to compete and the participation of various minorities in the decision... ادامه

سال:2020

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Investigating and Comparing the Performance of Conventional and Hybrid Models of Predicting Financial Distress

کلیدواژه: Financial distress,Hybrid model,Merton model,Polynomial logit analysis,Z˝, Altman model

نویسندگان: SADEHVAND MOHAMMAD JAVAD, NIKOOMARAM HASHEM, GHALIBAF ASL HASAN, Fallah Shams Mir Feiz

ناشر: تحقیقات مالی - Financial Research Journal

Objective: Financial distress, which is defined as the uncertainty about the company's ability to meet its obligations and repay its debts, has been estimated by different models divided into three groups of fundamental models (based on accounting or financial data), structural models (based on the ... ادامه

سال:2022

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Modeling of a Novel Hybrid Drivetrain Based on Hybridized Ball Continuously Variable Transmission

کلیدواژه: Ball continuously,variable,transmission,Hybrid system,Operation mode,Torque

نویسندگان: Afrabandpey Arian, Ghariblu Hashem

ناشر: - Automotive Science and Engineering - Automotive Science and Engineering

To reduce the harmful effects of fuel based engines new technologies in automotive industries have introduced. Combination of novel ball continuously variable transmission and hybrid technologies with the advantages of optimum controlling of power sources in the vehicle are the main topic of this pa... ادامه

سال:2020

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A 3D Time-Variant Non-Stationary Hybrid Channel Model for Massive MIMO Systems

کلیدواژه: Channel modeling,doppler effect,clustering,massive MIMO,ray tracing,5G

نویسندگان: Tamaddondar Mohammad Mehdi, NOORI NARGES

ناشر: - International Journal of Information and Communication Technology Research

This paper presents a novel three-dimensional (3D) time-variant hybrid channel model for massive multiple input multiple output (M-MIMO) wireless systems. The main aim of the proposed model is to find channel characteristics in a simple and precise manner. To achieve this purpose, this channel model... ادامه

سال:2019

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Job Security, Digital Skills and Competencies in Banking Sector, Are They Related?

کلیدواژه: Digital Skills,Digital Competencies,Job security,Banking Sector

نویسندگان: Noori Roohallah, Meshkat Zakeri Zahra

ناشر: مطالعات منابع انسانی - JOURNAL OF HUMAN RESOURCE STUDIES

Background & Purpose: The job security has a direct impact on the employee’s motivation and effectiveness. Therefore, the main purpose of this study is investigating the effect of digital skills and competencies on job security in the banking sector. Methodology: This survey is based on data from Ma... ادامه

سال:2021

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Investigating the Impact of Corporate Governance, Competitiveness and Management Conservatism on Voluntary Disclosure of Information

کلیدواژه: corporate governance,Competitiveness,managerial conservatism,Voluntary Disclosure

نویسندگان: Elhami Mahsa, VAKILI FARD HAMIDREZA

ناشر: دانش حسابداری و حسابرسی مدیریت - JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING

The purpose of this study was to investigate the effect of corporate governance, competitiveness and managerial conservatism on voluntary disclosure of information. Panel members were used. Then, an attempt was made to arrange the measurement criteria approved from the Delphi analysis stage in the f... ادامه

سال:2022

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Corporate Governance Effect on Audit Report Lag in Iran Insurance Industry

کلیدواژه: Audit Report Lag,the Insurance Industry,Corporate Governance

نویسندگان: Yalfani Amir, NORAVESH IRAJ, Taleb niya Ghodratalah, ASGHARIZADE EZATOLLAH

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

Corporate governance is one of the effective factors on the companies’ performance in various industries. One of the factors affected by this parameter is the quality of proposing financial statements or audit report lag. This paper attempts to examine the corporate governance relationship wi... ادامه

سال:2021

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