both academic and auditing firms have been searching for ways to detect corporate fraud. The main objective of this study was to present a model to detect financial reporting fraud by companies listed on Tehran Stock Exchange (TSE) using genetic algorithm. For this purpose, consistent with theoretical foundations, 21 variables were selected to predict fraud in financial reporting that finally, ...

This paper develops a model of information acquisition and portfolio choice under short-sale constraints. We show that short-sale constraints reduce information acquisition and both the constraints on short-selling and the reduced information acquisition affect investment decisions. The effects of short-sale constraints on investment decisions and asset prices are driven largely by the effects ...

the aim of this study was to represent effective componentsin demand chain which help organizations attain high performance levelsthrough identification of these components and determining theirdegree of importance. the following questions were major ideas of thisstudy: what are the most effective components in demand chain? andhow are they effective on organizational performance? to this end,m...

THE first product of the work of the United Nations Commission on International Trade Law (UNCITRAL) in the area of international sale of goods was the Convention on the Limitation Period in the International Sale of Goods (Limitation Convention),1 which intended to consolidate a limited, but complex area of the law of sale of goods.2 The Limitation Convention was a forerunner and indeed functi...

In this research we develop mathematical models of Joint Economic Lot-sizing Problem (JELP) in a situation when a supplier offers time-based temporary price discounts to a buyer during a sale period. To respond this, the buyer places a special order with higher quantity. In literature, it has been assumed that the buyer tends to place the special order at the end of the sale period. We relax th...

Selecting an appropriate manufacturing machine is a very important and complex problem for firms, which usually have to deal with both qualitative and quantitative criteria. Taking into account the differences among machines in terms of cost, speed, quality and after sale services, type and number of machines are important parameters to consider. Therefore, the goal of thi...

Selecting an appropriate manufacturing machine is a very important and complex problem for firms, which usually have to deal with both qualitative and quantitative criteria. Taking into account the differences among machines in terms of cost, speed, quality and after sale services, type and number of machines are important parameters to consider. Therefore, the goal of thi...

knowledge of seasonal fluctuations is of great importance for sale management. the aim of this research is to assess the impact of sale season on the log and lumber prices. hence, after evaluation of sale documents in azarood forestry plan, the data of 410 timber sale lots at roadside of four seasons from 1992 to 2008 were extracted and incorporated into a dataset. calculating the average selli...

banking without usury is a very important object that has been considered by experts and investigated all time. in this writing, we have explored banking debt with known profit and concluded its rightness, based on soling debt right. in this way after lending money the bank sales it to debtor with agreed price. the way is similar about person's lending to bank and thus there is no usury. i...