نتایج جستجو برای: firms during the years 2008

تعداد نتایج: 16334392  

2014
Kenny Z. Lin Lillian F. Mills Fang Zhang

This study examines how public and private firms in China respond to the 2008 statutory tax rate reduction from 33 percent to 25 percent. Using a proprietary dataset of private firms, we find that private firms report significantly more incomedecreasing current accruals than do public firms in 2007, the year prior to the tax rate reduction. These negative accruals were substantial and material,...

پایان نامه :دانشگاه آزاد اسلامی واحد کرمانشاه - دانشکده زبانهای خارجی 1393

previous studies regarding teachers’ beliefs have revealed that teachers’ beliefs have influence on their classroom practices. the current study aimed to investigate the effect of teachers’ beliefs about teaching reading strategies on students’ motivation and success in reading comprehension in the context of english teaching as a foreign language in high schools of mazandaran, iran. data were ...

Drought is one of the consequences of climate change that slowly and over a relatively long period of time affects climate, environment, agriculture, vegetation, water resources and even economic and social sectors. The serious outcome of drought is the reduction of vegetation cover. In this research, using MODIS sensor satellite images of 2001-2020 (20-year period) and CHIRPS monthly rainfall ...

Journal: :international journal of finance, accounting and economics studies 0

the present study is intended to examine the effect of accounting conservatism on firms’ non-profitability in tehran stock exchange in 48 unprofitable firms and 57 profitable firms over a period of seven years from 2001 to 2007. this study was conducted according to givoly and hayn model to measure accounting conservatism index in non-profitable and profitable) firms. data analysis performed wi...

پایان نامه :وزارت علوم، تحقیقات و فناوری - دانشگاه شاهد - دانشکده فنی و مهندسی 1387

abstract biometric access control is an automatic system that intelligently provides the access of special actions to predefined individuals. it may use one or more unique features of humans, like fingerprint, iris, gesture, 2d and 3d face images. 2d face image is one of the important features with useful and reliable information for recognition of individuals and systems based on this ...

 Introduction Background and objectives Gully erosion is one of the destructive forms of soil erosions that may lead to a considerable volume of soil loss. This erosion type in addition to on-site and off-site effects has an important role in land degradation and forming in some watersheds. In this regard, due to gully erosion in some provinces of Iran such as Hormozgan, Bushehr, Fars, K...

Journal: :iranian journal of parasitology 0
l akhlaghi j shamseddin ar meamar e razmjou h oormazdi

background: for a long time, intestinal parasite infections are among the major problems of public health in iran. our aim was epidemiological studies on the frequency of intestinal parasites in patients re­ferred to three hospitals in tehran during 2007-2008. methods : during 2007-2008, by simple random selection, 1000 stool samples were collected from mi­lad, hazrat-e-rasoul and shahid fahmid...

پایان نامه :وزارت علوم، تحقیقات و فناوری - دانشگاه شیراز - دانشکده علوم تربیتی و روانشناسی 1391

abstract prediction of death anxiety on the basis of demographic characteristics and sp پیش بینی اضطراب مرگ براساس ویژگی های دموگرافیک و مولفه های معنویت در سالمندان به کوشش الهام حسن زهی معنویت از جمله مفاهیمی است که سالیان متمادی در حوزه روان شناسی جایگاه خود را یافته است پیشینه پژوهش نشان داده است که با متغیرهای فراوانی در روانشناسی در ارتباط بوده است. هدف از پژوهش حاضر این اس...

پایان نامه :وزارت علوم، تحقیقات و فناوری - دانشگاه علامه طباطبایی - دانشکده روانشناسی و علوم تربیتی 1388

the aim of this study is investigating the effect of teaching “metacognitive strategies” on the way which scientific information retrieval workes by the using of google scholar searching machine on the students of ms in the psycology & education faculty of allameh tabatabayi university in 2007-2008 academic year. the statistical community was the students of ms in psychology & education facult...

ژورنال: پژوهش در پزشکی 2011
اسلامی فر, علی, حضرتی, محبوب, سیمانی, سوسن, علمی, ابراهیم, فلاحیان, ویدا, فیاض, احمد, ناصری, محمد رضا, محمدیان, آیدا , مسیح پور, فرشته , مشایخی, پریسا ,

Abstract Background: Rate of bites from animals suspected with rabies is increasing in Iran and post-exposure prophylaxis imposes a massive burden on the health system. This study is performed to assess the trend and the current status of animal bites in Tehran. Materials and methods: During the years of 1993-4 and 2008-9, data was collected from the records of persons bitten by animals sus...

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