In this paper, we present an empirical study to find the relationship between discretionary accruals quality as well as innate accruals quality and portion of non-executive board of directors, concentration of ownership ratio and board size in Tehran Stock Exchange. The survey selects 118 qualified stocks from this exchange and using a random technique chooses 42 firms. The study implements two linear regression techniques to estimate the first part of the information and then using structural equation modeling examines six hypotheses. Based on the results of this survey we can conclude that an increase on non-executive members positively influences on discretionary accruals quality and negatively influences innate accruals quality. Concentration of ownership ratio positively influences on discretionary accruals quality and negatively impacts on innate accruals quality. Finally, size of board of directors negatively impacts discretionary accruals quality and positively influences on innate accruals quality.

Mobile Ad hoc Network (MANET) consists of some nodes, which are randomly placed in operational environment. This type of network does not have any infrastructure and nodes are completely dynamic and moveable. Each node can contact with the other in-range nodes. One of the disadvantages of MANET is the low lifetime of nodes power in which the energy consumption of the network goes up due to connectivity overheads. In this paper, by presenting a Fuzzy clustering algorithm, we endeavor for a more optimized energy consumption of this network by reducing the number of re-election of clusterheads (CHs) and reducing the re-affiliation of nodes and also by selecting the best node as CH amongst current members of each cluster. The result of simulation shows that our algorithm performs better than other existing algorithm.

Cultural variety is a behavioral characteristic of investors and evaluating the cultural influences in the area of financial management on the decisions of investors plays an important role. In fact, different behaviors and decisions are required in various cultures facing the prices, price fluctuations and important or non-important published news of portfolio. In this paper, a questionnaire was designed including 22 cultural items in three criteria of values, facilities and behavior in order to measure the cultural factors affecting investment in stock exchange. Experts’ comments were used on the design of items and quintet Likert spectrum was applied for the answers. Structural equation modeling, or multivariable analysis with latent variables, is a comprehensive statistical approach for testing the hypotheses about relationships between observed and latent variables. Such analyzes have been done by LISREL software and the results showed that there was a significant relationship between investment and its triple factors and also between the items and triple factors affecting on investment.

Development of industries needs expansion of public transportation and, consequently, heavy transportation increases hazardous and dangerous transportation too. Therefore, we need to consider some strategies to reduce bad effects of transportation of hazardous materials such as road accidents. Strength, Weakness, Opportunity and Treats (SWOT) analysis is an applicable method for designing strategies in this area. However, SWOT analysis does not provide specific strategies and it does not consider the efficiency and performance of each strategy. Applying a hybrid method of analyzing the strategies and their performance evaluation help decision makers select the best strategies based on the current limitations. In this paper, different strategies for hazardous transportation risk reduction are designed and relative efficiencies of all alternatives are compared using DEA method. The proposed model of this paper uses three inputs including implementation costs, operation and maintenance cost and operational and four outputs including accident rate reduction, fuel consumption reduction, employment rate increment and deaths number reduction. The results of the implementation using seven different strategies have yielded two important strategies including continuous improvement of vehicle standards, driving skills, transportation system quality, and loading methods and expansion of petroleum pipe network.

Fashion plays an important role on lifestyle and many people spend their money proportion to fashion changes. In this paper, we present an empirical study among students who attend some private schools in Iran. The study investigates whether there is any correlation between fashion consciousness as well as fashion practices and national identity, university student gender and mass media. The proposed study designs a questionnaire and distributes among 384 students who attend university and analyze the results using Pearson correlation test. The results indicate that there is a positive correlation between national consciousness and fashion, a positive correlation between using mass media applications and fashion. However, the results of the study do not indicate any significance correlation between fashion and mixture of students in terms of gender.

One of the popular methods to increase the performance of educational services such as public or private universities is to make performance measurement. The people who work for an organization are normally considered as the best people to judge about the performance of a workplace since they know most existing weakness points in their workplace. The proposed study of this paper looks into a university performance in three inside, process and outside & apos; s perspectives. We design and distribute a questionnaire among 69 university professors and 295 students. In this survey, we ask them how they evaluate university in terms of different criteria such as educational and research facilities, etc. The results of our survey indicate that the university is not in good condition in terms of research activities but it has maintained good condition in terms of other perspectives such as educational, infrastructure, etc.

Building national brand plays an important role on today & apos; s economy to attract interested tourists in visiting various countries. There are different factors impacting national brand such as advertisement, natural attraction, etc. In this paper, we perform an empirical investigation to find the impact of ten most important factors on building brand. The study designs and distributes a questionnaire among 384 international tourists who visited Iran during the year of 2010 and it uses factor analysis to group important factors. The results extract four groups; the first factor includes three most important components including satellite advertisement programs, public awareness on economical power and public awareness on specialized symposium and conferences. The second factor includes three other important factors, which are public awareness on human right, advertisement programs through distribution brushers and internet advertisement. The third factor includes two variables, which are public awareness on education and access to educational services and introducing cultural heritage. Finally, the last factor includes introducing natural attraction and advertisement programs through distribution brushers.

Stock market plays an important role on demonstrating economy direction and it provides good opportunities for people who wish to purchase a small portion of different firms & apos; shares. In this paper, we propose an empirical study to measure the impact of the market size and the ratio of book value on market value on excessive return. The study gathers the necessary information from some of active stock shares traded on Tehran Stock Exchange over the period of 2010-2011. The proposed model of this paper uses linear regression analysis to investigate the relationship between the excessive return and other factors. The study divides the information into seven equal groups and fits the regression model using ordinary least square technique. The results indicate that there is a negative relationship between size and excessive return and a positive relationship between the ratio of BV/MV and excessive return. Although the results of both tests are positive, we have to be more cautious about what have reported on the second hypothesis.

This paper presents a general review of intellectual capital literature, which includes definitions, components and indicators. We aim to gather a useful collection of indicators and definitions. After studying several related works from the literature, many definitions and indicators are identified and explain that choosing appropriate indicators depends on organizational targets. Every kind of organization can use this study to identify its more applicable and appropriate indicators to know about its intellectual capital. Identifying all of indicators in previous studies can help organization select right indicators for the organization.

In mobile ad hoc network (MANET), secure communication is more challenging task due to its fundamental characteristics like having less infrastructure, wireless link, distributed cooperation, dynamic topology, lack of association, resource constrained and physical vulnerability of node. In MANET, attacks can be broadly classified in two categories: routing attacks and data forwarding attacks. Any action not following rules of routing protocols belongs to routing attacks. The main objective of routing attacks is to disrupt normal functioning of network by advertising false routing updates. On the other hand, data forwarding attacks include actions such as modification or dropping data packet, which does not disrupt routing protocol. In this paper, we address the “Packet Drop Attack”, which is a serious threat to operational mobile ad hoc networks. The consequence of not forwarding other packets or dropping other packets prevents any kind of communication to be established in the network. Therefore, there is a need to address the packet dropping event takes higher priority for the mobile ad hoc networks to emerge and to operate, successfully. In this paper, we propose a method to secure ad hoc on-demand distance vector (AODV) routing protocol. The proposed method provides security for routing packets where the malicious node acts as a black-hole and drops packets. In this method, the collaboration of a group of nodes is used to make accurate decisions. Validating received RREPs allows the source to select trusted path to its destination. The simulation results show that the proposed mechanism is able to detect any number of attackers.