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1دورية أكاديمية
المصدر: بررسیهای حسابداری و حسابرسی, Vol 25, Iss 3, Pp 415-432 (2018)
مصطلحات موضوعية: Professional Commitment, Social cognitive theory, self-efficacy, Internal Locus of Control, Ethical Climate Fit, Accounting. Bookkeeping, HF5601-5689, Finance, HG1-9999
الوصف: Objective: The purpose of this study is to examine the effect of Auditors’ Individual Differences on their Professional Commitment. Also, the mediation effect of Ethical Climate Fit has been examined. Methods: According to the Social Cognitive Theory, two criteria of Internal Locus of Control and Self-Efficacy were used as Auditors’ Individual Differences. To measure the Internal Locus of Control, Specter's questionnaire and Self-Efficacy variable, Sherer and Adams questionnaire were used. Also, Professional Commitment and Ethical Climate Fit were measured by Araniya questionnaire and Victor and Cullen questionnaire. The study is based on a survey of 252 Certified Public Accountants working in Audit Organization and Audit Firms. Research hypotheses were analyzed using ordinary least-squares regression and Sobel Test. Results: The research results indicate that Auditors’ Individual Differences (Internal Locus of Control and Self-Efficacy) have positive and significant effect on their Professional Commitment. In addition, Ethical Climate Fit as a mediator variable enhances the relationship between Auditors’ Individual Differences (Internal Locus of Control and Self-Efficacy) and their Professional Commitment. Conclusion: This result reflects the importance of the Ethical Climate in the Audit Organization and Audit Firms, which requires special attention of the authorities 9to this area.
وصف الملف: electronic resource
العلاقة: https://acctgrev.ut.ac.ir/article_68931_3aa392be909ad03c444170940ee4558c.pdfTest; https://doaj.org/toc/2645-8020Test; https://doaj.org/toc/2645-8039Test
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2دورية أكاديمية
المصدر: مجله دانش حسابداری, Vol 5, Iss 17, Pp 141-162 (2014)
مصطلحات موضوعية: capital structure, macroeconomic variables, accounting variables, seemingly unrelated regression (sur), Accounting. Bookkeeping, HF5601-5689
الوصف: This paper investigates the effects of economic and accounting variables on capital structure of the firms accepted in the Tehran Stock Exchange (TSE), using seemingly unrelated regression equations. In this study, the macroeconomic variables of inflation rate, exchange rate, gross domestic product, interest rate and bank loans, along with the accounting variables of dividend payout and the short-term and long-term debt rates were considered the variables affecting capital structure of the firms accepted in the TSE, using data from 143 firms during 1380 to 1389. The results show that the hypotheses of positive effects of exchange rate, bank loans, dividend payout, short-term debt and long-term debt rates, and of negative effects of inflation rate, gross domestic product, and the interest rate on capital structure of companies in the TSE have been correctly expected
وصف الملف: electronic resource
العلاقة: https://jak.uk.ac.ir/article_728_9742c31d9ee4678240e7da45c47e0c8a.pdfTest; https://doaj.org/toc/2008-8914Test; https://doaj.org/toc/2476-292XTest
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3دورية أكاديمية
المؤلفون: Repowering Lowshan, Power Plant, Mohammad R. Shahnazari, Dariush Foroughi, Hamid Fakharian
المساهمون: The Pennsylvania State University CiteSeerX Archives
الوصف: Nowadays, repowering is considered as the most common methods for improving status of current power plants. Each methods of repowering from "para repowering " to "full repowering " shall probably be the best choice for special national and economical power plant. In this paper different repowering methods have been introduced. Moreover, application of those methods were investigated for Lowshan power plant. Technical calculation including parts designing as well as calculations concerning to heat cycle changes have been done for each methods. Additionally, by paying attention to the technical limitations an economical study have been performed for comparing the said two methods.
وصف الملف: application/pdf
