Risk management plays an important role in banking industry and there are literally many investigations to reduce any risk components in this industry. In this paper, we present a study on relationship between tail risk on earning management in Iranian banking industry. In this survey, we use two series of data. The first set is associated with yearly information of 19 different banks over the period 2005-2011 and it contains 114 observations. The second set of data includes weekly historical data of eight banks over the same period 2005-2011. In this survey, there are four objectives to be investigated. The first hypothesis considers the effects of seven independent variables on loan loss allowance as a fraction of total loans. The second model is associated with the effects of two independent variables on realized gains and losses on securities. The third objective is to study the effects of different independent variables with various interruptions on return of banking sectors. Finally, the last model investigates the effects of revenue management on tail risk. The result of this survey indicates that there is no relationship between tail risk and earning management.

Optimum energy consumption in wireless sensitive networks plays an important role on network management. In the proposed model of this paper, first all the nods send the energy, station distance and density parameters to their fuzzy modules. According to each nod & apos; s fuzzy module outputs, a timer is activated for all nodes, which start reverse-counting from obtained value from fuzzy module. Timer of better nod comes to zero sooner and two best nods are selected in each zone (with the distance of r). One of them is introduced as superior cluster head and the other nods are connected to the closest cluster head. In addition, the cluster head not introduced as superior cluster head first collects data from neighbor & apos; s nods and then sends it to the superior cluster head after classifying data as package. The performance of the proposed model of this paper is compared with other methods and the preliminary results indicate that the proposed algorithm has increased first nod death time compared with other methods in the literature.

The 20th century was the age of an industry-based as well as knowledge-based economy. In a knowledge-based economy, knowledge plays an essential role to produce wealth compared with other tangible and physical assets. The purpose of this research is to identify and rank different aspects of knowledge management based on the Hicks model using the fuzzy TOPSIS technique for one of the most prestigious universities in Iran. The proposed model considers four main criteria of knowledge including creation, distribution, storage, and application along with 17 sub-criteria. The Chi-square correlation test indicates a positive and meaningful correlation between four mentioned criteria and knowledge management implementation. Using the fuzzy TOPSIS technique, the results also indicate that “Need for new and updated information and knowledge” was selected as the most important sub-criterion and “Sharing or distribution of knowledge” was selected as the most important main criterion on Hicks model.

Decisions related to acceptance or rejection of orders play an important role in companies engaged in make-to-order production. The incoming orders have a specific delivery date by which the customer expects the due date to be met and the order delivered. In some cases the level of input orders exceeds beyond the existing capacity. In such situations the main concern is to decide which orders must be accepted and which ones rejected taking into account the available production capacity. This paper prioritises the input orders according to a comprehensive and systematic multi criteria decision making (MCDM) model. It then proceeds with making decisions to either accept or reject orders according to the calculated prioritises and production constraints. Ultimately the optimum list of orders for acceptance is determined. The proposed model is a combination of two techniques of Fuzzy Analytical Hierarchy Process (FAHP) and Technique for Order Preference by Similarity to an Ideal Solution (TOPSIS). In this model FAHP is used to determine the weights of criteria and TOPSIS is used for prioritizing the orders. Finally the proposed model is tested for its efficiency by application to a real case.

Nowadays, projects have become so widespread in the world that individuals and organizations are always involved in a variety of them. Recent advances in technology and fundamental chang-es in most scientific disciplines have had an essential impact on projects, and have made the na-ture and environmental conditions governing them to become more complex than before. With increasing complexity, the amount of information needed for project management increases. In general, the increasing complexity of projects is a growing source of project risks. It has been recognized that complexity affects the performance of a project and will be effective in its suc-cess. In this context, the traditional principles and practices of project management are no longer able to control the emerging complexity of projects. In addition, one of the key factors for the success of the projects is the appropriateness of the project manager's assignment. Many studies have been carried out in identifying the suitability criteria of the project manager and the methods of selecting the project manager. In most of these studies, the amount and type of complexity of the project are mentioned as factors influencing the design of an appropriate project manager. However, there has not yet been a specific approach for selecting the project manager with re-gard to the complexity of the project. Therefore, in this research, we try to investigate the rela-tionship between the complexity of the project and the merits of the project manager by applying a structural equation modeling approach.

Privatization means establishing a new system based on the market mechanisms and consequently making a change, alteration in different aspects of economy and is a process in which the government can examine the possibility of transferring the duties and facilities to the private sector on any level and if necessary, exerts such transfer. On the other hand, exports in industry sector can be a noticeable point for the economic growth of any country. Enhancing the exports of the steel industry of the country can have a principal role in the economic pursuit of the country’s non-oil products. Such an enhancement brings about a positive effect in the efficiency of the stocks within the financial markets by developing the steel industry. Researchers of this field claim that privatization in the steel industry results in the further development of the steel stock market and exports. This paper presents a comprehensive survey on factors influencing on privatization of the firms in steel industry. The study has designed a questionnaire in Likert scale and distributed it among some experts who worked for Mobarakeh steel producer in Iran. Using principle component analysis, the survey has concluded that export activities were influenced the most by six major factors including creativity, technological limitation, opportunities and challenges, being up to date, customer orientation and financial sanction. Moreover, firm performance was influenced by two major factors of stakeholder’s satisfaction and organizational culture. Finally, two factors of rationalism and market orientation influenced the most on privatization.

Over the past decades, high entropy alloys (HEAs) have attracted continuously increasing research efforts because of their technological promise for structural applications and their scientific interest as a multi-component alloy exhibiting an overall random solid solution structure with high mixing entropy at high temperature. In this summary, we briefly review the recent studies focused on the structure and mechanical behavior of HEAs, covering the important issues from phase stability to elastic modulus, mechanical strength, hardness and fatigue resistance. Finally, we highlight a few key findings recently reported for HEAs and discuss the outstanding issues yet to be resolved.

Supply chain management (SCM) has recently received considerable attention in business management literature. Many companies consider a well-designed SCM and implement it to their systems to increase the performance of production systems. Supplier selection is a fundamental aspect of SCM, which heavily contributes to the overall supply chain performance. SCM is a complicated decision-making problem including both quantitative and qualitative factors. In this paper, we try to determine criteria, indicated by experts for selection of suitable suppliers. The proposed study obtains weight of each criterion by Fuzzy Linear Goal Programming (FLGP) technique. We rank the suppliers by Fuzzy Quality Function Deployment (FQFD) method. The study is executed for a PETROCHEMICAL Co. to evaluate and select the best suppliers.

The title compound 3-amino-5-(4-chlorophenyl)pyridazine-4-carbonitrile was prepared by a one-pot three-component reaction of malononitrile with corresponding arylglyoxal in the presence of hydrazine hydrate at room temperature in water and ethanol. Its structure was also con?rmed by its IR, 1H, 13C-NMR, Mass spectral data and elemental analysis. The compound was crystallized in the monoclinic system, space group P21/c, a = 3.817(3) ?, b = 13.533(10) ?, c = 19.607(15) ?, B = 93.401(10)°, Z=4, R1 = 0.0906 and wR2 = 0.1422. The crystal structure of the compound also shows a weak intermolecular interaction between N1 atom of one molecule and N3 atom of the other molecule.

This paper presents an empirical investigation to determine whether or there is any difference between the returns of two value and growth portfolios, sorted by price-to-earnings (P/E) and price-to-book value (P/BV), in terms of the ratios of market sensitivity to index (β), firm size and market liquidity in listed firms in Tehran Stock Exchange (TSE) over the period 2001-2008. The selected firms were collected from those with existing two-consecutive positive P/E and P/BV ratios and by excluding financial and holding firms. There were five independent variables for the proposed study of this paper including P/E, P/B, market size, market sensitivity beta (β) and market liquidity. In each year, we first sort firms in non-decreasing order and setup four set of portfolios with equal firms. Therefore, the first portfolio with the lowest P/E ratio is called value portfolio and the last one with the highest P/E ratio is called growth portfolio. This process was repeated based on P/BV ratio to determine value and growth portfolios, accordingly. The study investigated the characteristics of two portfolios based on firm size, β and liquidity. The study has implemented t-student and Levin’s test to examine different hypotheses and the results have indicated mix effects of market sensitivity, firm size and market liquidity on returns of the firms in various periods.