فهرست مطالب elham hamidi

This study aimed to examine the effects of managers' optimistic and myopic behaviors on the asymmetry of cost behavior and various companies’ strategies in the firms listed on Tehran Stock Exchange (TSE). For this purpose, 8 hypotheses were developed and the data from 174 companies listed on TSE were analyzed for the period of 2008-2018. In this research, 3 strategies, including firm competitive strategy, corporate finance strategy, and corporate investment strategy, were used as proxies for the companies’ different strategies. To test the hypotheses, the panel data and fixed effects regression models were tested. The results showed that there was an asymmetric cost behavior phenomenon in the firms listed on TSE and the managers’ optimistic behaviors increased the severity of asymmetric cost behavior, but the myopic behavior did not have a significant effect on the asymmetric cost behavior. Also, the findings confirmed that the managers' optimistic behaviors affected the companies' competitive strategies and investments, but the managers' myopic behaviors had no effects on the companies' competitive strategies and investments. On the other hand, the findings indicated that the managers’ optimistic and myopic behaviors affected the companies' financing strategies. The results showed that the managers’ behavioral characteristics affected management of cost behavior and the companies’ different strategies.

Corporate social responsibility (CSR) is a fundamental factor for the survival of any organization. Companies and institutions are active in a society that provides them various opportunities to earn profits and realize their goals. The increasing importance of corporate social responsibility and the costs required by companies to operate and participate in these issue has led to the purpose of this study to investigate the impact of corporate social responsibility on the managers' behaviors in companies listed on the Tehran Stock Exchange. This study is based on purpose, application and data analysis in the field of causal descriptive studies. In this study, the reflection of managers’ myopic and optimistic behaviors is considered as managers' behaviors. Therefore, two hypotheses were developed to investigate this issue, and data from 174 listed companies were analyzed from 2008 to 2018. The regression model of the research was evaluated using a panel data method with a fixed-effects approach and logistic regression method. The result showed that the fulfillment of corporate social responsibility has a significant negative effect on the optimistic behavior of managers and decreases this type of behavior by managers. On the other hand, the results confirmed that accomplishing corporate social responsibility does not have a significant effect on managers' myopic behavior.

Nonpuerperal uterine inversion is a rare medical condition that many gynecologists might not be encountered even with one case during their entire medical practice. It refers to the expulsion of uterine corpus from the dilated cervix resulting in uterus being turned inside out. There are two kinds of uterine inversion, puerperal and non-puerperal, which the second condition is less common. Acute uterine inversion usually presented by crampy abdominal or pelvic pain, vaginal bleeding, anemia, and even symptoms of severe sepsis. We describe a case of uterine inversion in a postmenopausal woman.

A 66 years old grand multiparous woman (6 normal vaginal delivery) who was menopause since 15 years ago, was referred to the emergency unit of an academic hospital of Mashhad University of Medical Sciences at October 2016 due to postmenopausal uterine bleeding, cramp-like abdominal pain and mass protrusion from the vagina. The vital sign was stable at the first visit but a big non-necrotizing red vaginal mass was protruded from vaginal opening that connected to other soft intravaginal mass. Abdominal ultrasonography revealed the dilated vaginal cuff and some air-fluid levels in the uterine cavity. The patient referred to the operative room and vaginal myomectomy was done with diagnosis of pedunculated submocusal leiomyoma. Then, total abdominal hysterectomy and bilateral salpingo-oophorectomy were performed after the correction of uterine inversion by abdominoperineal approach.

Acute uterine inversion is a potentially dangerous condition (due to vaginal bleeding, severe abdominal or pelvic pain, and the possibility of uterine necrosis and even systemic infection). This condition should be considered as an important differential diagnosis as a vaginal mass in the post-menopausal period.

Today, maintaining public interest, observance of shareholders' rights, transparency of information and the obligation of companies to perform social responsibility are among the most important ideals that have been considered more than past by various supervisory and enforcement agencies. The realization of these ideals requires the existence of solid laws and proper implementation mechanisms, the most important of which is corporate governance. Corporate governance can reduce the problem of agency between shareholders and managers, but for this purpose, it is necessary to use a support mechanism that can reduce the information asymmetry between managers and shareholders and provide credible accounting information for all stakeholders and improve the variable Ownership. This mechanism is an accounting conservatism.
The sample of the study consisted of 104 firm listed in the Tehran Stock Exchange during the period 2010–2018. As for performance, it was measured by two proxies: return on assets (ROA) and Tobin’s Q the results of the survey show that accounting conservatism cannot consolidate and strengthen the positive impact of ownership structure on firm performance by reducing the conflict of interest and information asymmetry.

Poverty is a widespread problem not only inflicting poor nations, but also nations like the United States of America. In the history of the United States, women and racial minorities had always been persistently struggling with poverty. This paper intends to investigate poverty among Hispanic women between 2005 and 2010 and identify and analyze the relevant contributing factors. Within this period, the financial crisis of 2007 occurred, and thus, it is essential to investigate its impact on poverty among Hispanic women. Hispanic women have always had the lowest amount of earning compared to Hispanic men and also women and men of other racial and ethnic groups. Therefore, this paper investigates the reasons for the lowest amount of earning among Hispanic women. Through the use of individual theory of poverty and structural theory of poverty, this paper argues that Hispanic women are poor because of both structural factors and individual factors. Finally, the paper uses a documentary method to gather data.

In this research, we examine the value relevance of accounting information over the time in order to use it in valuation models. For this reason, the ability of current operating Income to predict one year-ahead operating cash flows has been examined by means of annual cross-sectional regression approach from 1378 to 1385. Then the degree of relationship between operating Income and operating cash flows is investigated.  The results show that both operating Income and operating cash flows have the ability to predict one-year ahead operating cash flows. But the incremental explanatory power of operating Income over operating cash flows is significant. Then in order to test the value relevance of accounting information over the time, we investigate the relationship between R2ₑ , R2 inc-e, R2 ocf, R2 inc-ocf, and lime by means  of nonparametric statistics. The results do not show any significant relationship between  R2ₑ , R2 inc-e, R2 ocf, R2 inc-ocf and time ROI t  - ROI t-1.