فهرست مطالب vahid rouhollahi

This study aimed to the relationship between specific cognitive components and balance and functional mobility in women with multiple sclerosis.

The research methodology was descriptive correlational method, and it was practical in terms of objective. 62 women with relapsing and flexible MS were selected using available sampling procedure of the study. To measure the cognitive components including TMT test was used to measure executive performance; auditory/verbal memory was measured using CVLT-II test and in order to assess motor functions including balance, walking speed, and functional mobility Berg Balance Scale, Timed Foot 25-Walk, and Up and Go tests were used, respectively. Falls Efficacy Scale International, to measure the fear of the risk of falling, was used.

Correlation coefficient results showed that there is a meaningful relationship between auditory/verbal memory with balance (r=0.669) , functional mobility (r=0.771), fear of falling risk (r=0.602) and walking speed (r=0.778) and between executive performance balance (r=0.795), functional mobility (r=0.820), fear of falling risk (r=0.791)  and walking speed (r=0.778), and with  the results from multiple regression analysis showed that a large percentage of changes in balance, functional mobility, and walking speed are predictable from cognitive components (P=0.001).

According to the results in present study, it seems that there is a significant relationship between cognitive components with balance, functional mobility, walking speed and fear of falling, and cognitive components can largely predict the motor function of patients with MS.

Traditional discretionary accrual models such as modified Jones assumes a linear relationship between sales changes and accruals. Recent studies show that sales changes have an asymmetry effect on accruals; meaning that accruals and its components fall less for sales decreases than they rise for equal sales increases and this leads to an asymmetry. The aim of this research is to investigate the accruals and its components sensitivity on the operating asymmetry caused by sales changes and the effect of conditional conservatism on this relationship. This research is applied in terms of purpose and descriptive-correlation in nature. The research sample includes 180 companies listed on Tehran Stock Exchange that are selected through the systematic elimination method during the years 2008 to 2018. In order to test the hypotheses, panel data multiple regression model is applied. The results show that accrual components are less sensitive to sales decreases than to sales increases. Moreover, we can conclude that total accruals are more sensitive to sales decreases than to sales increases. After controlling for conditional conservatism, the results indicate that this sensitivity seems not to be affected by the conditional conservatism; and accruals and its components asymmetry are arising from the managers’ operating decisions.

Abstract This study aimed to investigate a relationship between creativity and emotional intelligence elements in sport organizations. The study population includes 250 Iranian participants who were serving in different sport organizations including 125 males (Mage = 52.8 years, SD = 6.2years) and 125 females (Mage =45.3 years, SD = 4.6 years). Three instruments have been used in this survey: (i) General information questionnaire (ii) Emotional Intelligence questionnaire (iii) Creativity questionnaires (RAUDSEPP). The findings achieved through emotional intelligence and creativity questionnaires demonstrated that men and women were different in some aspects of relationship between creativity and emotional intelligence elements. Positive relationship between creativity and all elements of emotional intelligence except between creativity and controlling emotion element have been found. Other findings discussed various aspects of emotional intelligence and creativity in both genders. We can conclude that cognitive and behavioral systems of men and women are functionally distinct; so, existence of conflict in relationship between EI and creativity in men and women participants in this study may be due to gender differences.

One of the equity market anomalies is accrual anomaly. This anomaly observes the negative relationship between accruals and future stock returns. In this regard، there are two points of view، behavioral and rational expectations. Analyzing book-to-market decomposition، this study investigates these two views in one framework، examining which of the two is more related to accrual anomaly. Based on theoretical and research background، Book-to-Market (B/M) ratio is decomposed into Book-to-Intrinsic value (B/V) ratio and Intrinsic-to-Market value (V/M) ratio. B/V component shows the discount rate changes and firms’ investment related to growth (risk and growth) and of course it is based on the rational expectations view and V/M component states the investor’s mispricing and based on the behavioral view. The results of investigating 80 firms from companies listed in Tehran Stock Exchange from 2002 to 2009 offers that B/V and V/M have a negative and significant impact on accrual. Furthermore، there is accrual anomaly in the Tehran Stock Exchange somehow، relating to B/V. As a result، risk and growth are main cause of anomaly accrual.

This paper aims to construct a comprehensive theoretical framework for interpreting voluntary intellectual capital disclosure practices by organizations. Four most-commonly used theories in the area, namely agency theory, stakeholder theory, signalling theory, and legitimacy theory, were integrated in terms of the interrelated concepts relating to voluntary intellectual capital disclosure. The constructed theoretical framework includes three concepts: to reduce information asymmetry; to discharge accountability to various stakeholders; and to signal organizational legitimacy and excellence (or superior quality) to society, which are seen as motivations for organizations to disclose their intellectual capital on a voluntary basis.