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کاربرد نوع شرط:
- جایگاه : پژوهشی
- مجله: Journal of Optimization in Industrial Engineering
- نوع مقاله: Journal Article
- کلمات کلیدی: fuzzy logic,Economic,tax evasion,Fuzzy DEMATEL- Method
- چکیده:
- چکیده انگلیسی: The main goal of this research is to identify the effective factors on tax evasion by fuzzy DEMATEL-method in Iran. At the present time tax evasion is one of the economic problems in developing countries. Our country has had in this problem for several decades. In this paper, we attempted to determine effective factors in tax evasion, and the relational structure of these factors is examined by fuzzy DEMATEL-method, and meanwhile to recognize their interaction, the hierarchy of the influence of these factors should be known, too. research results showed that among the effective factors, lack of law-makers, of dominance interference institutions which are not charge and the vast exemptions have the highest impact on tax evasion.
- انتشار مقاله: 28-01-1391
- نویسندگان: Maisam Zanganeh,Elham Ashouri Sheikhi,Ahmad Abdollahi
- مشاهده
- جایگاه : پژوهشی
- مجله: Journal of Health Sciences and Surveillance System
- نوع مقاله: Journal Article
- کلمات کلیدی: Ultrasonography,Acute Appendicitis,Alvarado Score
- چکیده:
- چکیده انگلیسی: Introduction: Acute appendicitis is the major cause of abdominal pain which indicates urgent surgery. Commonly, it is diagnosed through clinical signs and symptoms and blood test. This study aimed to assess the accuracy of acute appendicitis diagnosis through signs and symptoms, Alvarado score system, and ultrasonography method.
Methods: This was a cross-sectional study. Medical profiles of 696 patients with abdominal pain suspected of acute appendicitis referred to Shahid Faghihi hospital were reviewed from June to October 2016. A checklist was used for data collection. The gold standard for diagnosis of acute appendicitis was patient’s pathology report. For signs and symptoms, Alvarado score system and ultrasonography method sensitivity, specificity, positive and negative predictive value, and the Youden’s index were calculated based on true positive and true negative values.
Results: Among 696 patients suspected of acute appendicitis, 371 (53.3%) were men and 325 (46.7%) women. The mean age for women and men was 30.14+11.49 and 30.53+11.61 years, respectively. Sensitivity and specificity for ultrasonography and Alvarado score system were 68.1% and 78.9%, 76.1%, and 59.9%, respectively. The areas under roc curve and the Youden’s index for ultrasonography and Alvarado score system were 0.73, 0.47, and 0.71, 0.55, respectively.
Conclusion: The results showed that ultrasonography and Alvarado score system were effective pre-surgical diagnostic tests for patients suspected of acute appendicitis.- انتشار مقاله: 17-04-1397
- نویسندگان: Maryam Soltani,Ahmad Abdollahi,Majid Akrami,Jafar Hassanzadeh
- مشاهده
- جایگاه : پژوهشی
- مجله: Advances in Mathematical Finance and Application
- نوع مقاله: Journal Article
- کلمات کلیدی: Earnings Management,Surplus Free Cash Flow,Auditor Size
- چکیده:
- چکیده انگلیسی: This Study seeks to scrutinize whether surplus free cash flow is correlated with earnings management, if auditor size moderates this relationship. To do so, modified Jones discretionary accrual model (1995) and audit firm size are used as audit quality indicator to measure earnings management. The research hypotheses are built upon a sample of 103 companies listed on the Tehran Stock Exchange during the years 2013 to 2017 and then tested using multiple regression model based on panel data techniques. The results reveal that earnings management is significantly associated with surplus free cash flow. Furthermore, the findings confirm that auditor size exerts no significant impact on the relationship between surplus free cash flow and corporate earnings management.
- انتشار مقاله: 29-10-1397
- نویسندگان: Ahmad Abdollahi,Yasser Rezaei Pitenoei
- مشاهده