فهرست مطالب حسن کوهی

In recent years, high inflation has caused many problems for companies. The financial turmoil has caused companies to lose their value due to the imposition of capital costs and the inability to attract foreign capital and to get a poor rating compared to their competitors. Companies try to satisfy shareholders and stakeholders by reducing risk and increasing company value. Stakeholder concerns about financial turmoil are seen as a positive factor in ameliorating financial turmoil. Therefore, it can lead managers to find the right solution. There are several ways to reduce company risk and avoid financial turmoil. In the current economy, one of the most important ways to satisfy shareholders, stakeholders, and institutions is to provide activities related to social responsibility and pay attention to it. Today, corporate social responsibility is considered one of the most important financial issues. One of the ways out of these problems is to increase the social responsibility performance of the company. Considering the various results presented in this field, it seems necessary to conduct more research in this field to obtain reasonable results. Most of these problems are affected by life cycle stages. So; Compliance with social responsibility at different stages can help the company's sustainability. On the other hand, the impact of social responsibility on financial volatility depends on economic changes and developments, which vary throughout the life cycle. And the impact of CSR may not be the same in all stages of the life cycle. In this research, two goals have been pursued, one is to investigate the effect of social responsibility performance on financial turbulence without considering the life cycle. Another is to examine the impact of corporate social responsibility performance on financial turmoil over the life cycle. Therefore, the purpose of this study is to investigate the effect of social responsibility performance on financial turbulence during the company's life cycle for a period of ten years.

The statistical sample of this research includes 112 active listed companies during the period of 2009 to 2019. To measure the performance variable of the company's social responsibility, using the website of Tehran Stock Exchange and the website of Kodal, about 36,000 pages of reports of the activities of the board of directors during the considered years were studied, and the scores of each dimension of the company's social responsibility were inserted in an Excel file. and finally, using the mathematical method (directed distance function), the social responsibility performance of companies was evaluated. Berger et al., Almeida, Campello and Altman models have been used to measure financial turbulence. Research hypotheses have been tested using panel data and fixed effects by multivariate regression statistical method.

The results show that the performance of social responsibility either in general or in detail, regardless of the company's life cycle, alone cannot reduce financial turmoil. The variable combination of the company's social responsibility performance with the life cycle in the stages of growth and maturity shows a significant and decreasing effect on financial turmoil. In fact, it can be said that corporate social responsibility performance and life cycle jointly reduce financial turmoil. The combination of social responsibility performance with the life cycle has a positive and significant effect on financial turbulence in the recession stage and has no effect in the decline stage.

Companies can reduce business risk and financial turbulence through social responsibility management. Companies that have a high social responsibility performance have more credibility. This makes it easier for companies to access financial resources. Therefore, companies try to attract the opinion of their shareholders and stakeholders in different ways, in order to attract more capital and suffer less financial turmoil. As companies compete more in the stages of growth and maturity than in other stages of the life cycle, they pay more attention to social responsibility; Therefore; Based on the results, it can be concluded that the life cycle of the company and the performance of social responsibility jointly reduce financial turmoil.The results of the research showed that the life cycle moderates the relationship between social responsibility performance and financial turmoil and plays an important role. In such a way the companies that are in the maturity stage can reduce the financial turmoil by increasing the performance of social responsibility. Therefore, it seems that the results can be of great help to investors and stakeholders. Therefore, in order to reduce the risk of their investment, investors and users are suggested to examine the companies in terms of their life cycle and choose companies that are in the maturity period and have high financial resources, and also enjoy high social responsibility performance. Because investing in such companies will reduce the investment risk and the investor's concern will be reduced.

Anemia is one of the most important disorders in the world mostly affecting children and pregnant women.
Objective This study aims to assess the prevalence of maternal anemia and its related factors among pregnant women in Golestan Province of Iran.

This cross-sectional analytical study was conducted on 1000 pregnant women referred to a comprehensive health center affiliated to Golestan University of Medical Sciences, Golestan, Iran in 2020. Chi-square (x2) and multiple logistic regression analysis were used to find demographic/obstetric factors related to maternal anemia.

The prevalence of anemia was 18.4%; 19.27% ​​had severe anemia, 63.03% had moderate anemia and 17.7% were with mild anemia. The interpregnancy interval, parity, age of first pregnancy, age of marriage, pregnancy month, history of urinary tract infection, number of medical care, and education had a significant relationship with maternal anemia (P<0.05), but the place of residence and the place to get medical care had no significant relationship with the maternal anemia.

With increase in the pregnancy month, history of urinary tract infection, low age of marriage, low number of received medical care, and low educational level, the risk of maternal anemia increases. It is important to identify women at risk of anemia and ensure adequate and timely care for them.

Today, the tools and services provided in the Islamic framework have successfully encouraged economic firms to be active in this field. This can be due to the success of Islamic banking in competing with conventional banks in gaining their trust in the provision of services. In this study, to clarify this issue, the cost efficiency of banks has been measured and a comparison has been made between Islamic and conventional banks. The reason is that efficiency is an indicator that can provide an overview of activity results. Moreover, Islamic and conventional banks are both required to minimize the costs. To calculate the efficiency, the information of the banks of MENA region and STATA software was used for 188 banks from 2012 to 2016. Based on the results obtained, using the stochastic frontier analysis (SFA) method, it can be stated that Islamic banks in the region have been more efficient than conventional ones.

The purpose of this study is to examine the relationship between bank profitability, bankruptcy and credit risk and selected bank sector variables. The study population includes banks accepted in Tehran Stock Exchange from 2009 to 2017. To test the research hypotheses, dynamic panel data model has been used. The results of hypotheses testing indicate that there is a negative and significant relationship between the asset returns of the previous year, cash assets to total assets and the exchange rate with the return on assets. There are positive and significant relationships between the capital adequacy rate as well as inflation rate and the rate of return on assets of banks, between both cash assets to total assets and exchange rate and the return on equity ratio; and vice versa between the economic growth rate as well as inflation rate and the rate of return on salaries. There is a negative and significant relationship between cash assets to total assets, exchange rate and inflation rate and banks' bankruptcy risk. There is a positive and significant relationship between the economic growth rate and banks' bankruptcy risk and there is a positive and significant relationship between credit risk of the previous year, capital adequacy and credit risk of banks, and ultimately there is a negative and significant relationship between net assets and credit risk of banks.

Given the nature of banking industry activities, which mainly relate to the allocation of resources, credit risks are increasingly faced by this industry. Therefore, knowing the origin of credit risk and its estimation are always fundamental issues for this industry. In this regard, in order to solve this problem in Bank Sepah, this study aims to identify the features effective to credit risk of real customers of Bank Sepah as well as to design a model to predict the probability of credit risk default by employing genetic algorithm and probit regression models. The data of this research is gathered using the credit facilities paid to persons in 2016. Among all the credit facilities paid to real people in 2016, two samples each of size 3600 (for fitting the model) and two sample each of size 400 (in order to verify the model by the ROC curve) were randomly selected. Meanwhile, MATLAB software has been used to analyze the data. The result of the study shows that the genetic algorithm (GA) method has the ability to determine the variables in three difference levels based on the degree of importance. The results also show that area under the ROC curve in the GA method is equal to 0.92 but in the probit regression method, it is equal to 0.72 demonstrating the higher ability to predict the likelihood of facility failure in the GA method compared to the probit regression method. The results of the ROC curve verification show that the GA correctly predicts 91.8% of cases compared to 90.0% in probit regression.

Loan loss provisions (LLP) and its related costs are factors having reducing effect on the profit and assets of banks. Iranian banks estimate their LLP each year according to the instructions provided by Central Bank of Islamic Republic of Iran. In this study, the main questions are: 1-whether LLP estimation is acceptable or not considering the financial and risk situation of banks, 2- if the estimated LLP is significantly different from the optimal value, how much it should be, and 3- which factors are affecting on this difference. In this regard, by adopting stochastic frontier model and using 19-bank financial data from 2007 to 2013 time period we examine the efficiency of Iranian banks’ LLP estimates. The results show that banks’ inefficiency scores in estimating LLP are different in various years. Iranzamin Bank with inefficiency score of 0.00054 was the most efficient bank and Bank Mellat with inefficiency score of 0.042 has been considered as the least efficient bank in estimating LLP in 2011.

Opening a proper bank account is one of the ways by which parents ensure a promising financial future for their family particularly for their children. Since Agriculture Bank is deeply involved in the bank acceptance of children and teenagers, present study was conducted in Agriculture Bank branches to identify and analyze the factors influencing bank acceptance of children and teenagers. The present study is an applied research in which two types of questionnaires were used to collect experts as well as customers’ opinions. To examine the validity of questionnaires, content validity was used. Statistical sample includes Agricultural Bank experts and customers who have already opened accounts for their children. The sample consists of 36 experts and 526 customers. The results indicate that environmental factors have the greatest influence on the other variables. Individual factors lie in the middle level and organizational factors have the lowest influence. Also, the results indicate that social factors have the most significant impact on the children and teenagers’ bank acceptance, bank credibility and families’ welfare level ranked as second and third, respectively.

In this paper an attempt is made to study and analyse the performance of 18 Iranian banks through utilizing the conventional technologies in electronic banking system. In this context, we applied the combined methods of Data Envelopment Analysis and Principle Component Analysis to specify the variables affecting and determining the efficiency and ranking of the Banks under the review However the findings of this paper prima facie, indicate that out of 6 input and output variables, combination of 2 input variables of “operational costs” and “number of bank employees”, along with 2 output variables of “operational Incomes” and “number of ATM transactions, POS and branches” are considered as most appropriate variables for analyzing the efficiency of banks under the study. Thus, Bank Meli and Bank Parsian enjoyed the highest efficiency level among the public and private banks which are reviewed in this paper respectively. Moreover all banks concerned in this study are classified into two groups i.e banks which are dealing with operational income and those which utilize the electronic banking in to to.