Search results for: the interests of Iran

Authors: Muzammil Dar

Abstract:

The confluence of trans-national interests and divergent approaches followed by multiple actors has surrounded the Indo-Pacific region with myriad of strategic complexes- Geo-Political, Geo-economic, and security. This paper has thus made a humble attempt to understand the Indo-Pacific strategic predicament from Asia-Pacific perspective. The portmanteau of Indo-Pacific strategic gamble has multiple actors from global powers to regional actors. On the indo-pacific waters, not only flow trade relations, but the tides of conflicts and controversies are striking these actors against each other. The alliance formation and infrastructure building has built-in threat perceptions from rivals vice-versa. The assertiveness of China as a reality and India’s ideological doctrine of peace and friendship, as well as American rebalancing against China, could be seen as clear and bright on the Indo-Pacific strategic portmanteau. ASEAN and Japan, too, have oscillating posturing in the strategic dilemma. The aim and objective of the paper are to sketch out the prospectus and prejudices of Indo-pacific strategic complex.

Keywords: Indo Pacific, Asia Pacific, security and growth for all in the region, SAGAR, ASEAN China

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Authors: Moridi Fatemeh, Dasineh Mehdi, Jafari Narges

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The aim of this study was to investigate the relationship between dividends and investment in a condition of cash flow uncertainty. Previous studies have also found some evidence that there is N-shaped relationship between dividends and investment given different levels of cash uncertainly. Thus, this study examines this relationship over the period 2009-2014 in Tehran Stock Exchange (TSE). Based on our sample and new variables, we found reverse N-shaped relationship in different levels of cash flow uncertainly. This shape was descending in cash flow certainly and uncertainly but it is ascending in medial position.

Keywords: dividends, investment, nonlinear relationship, uncertainty of cash flow

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Authors: Reza Mokhtari Malek Abadi, Mohsen Saghaei, Fatemeh Iman

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This paper investigates the indices of a creative city in Isfahan. Its main aim is to evaluate quantitative status of the creative city indices in Isfahan city, analyze the dispersion and distribution of these indices in Isfahan city. Concerning these, this study tries to analyze the creative city indices in fifteen area of Isfahan through secondary data, questionnaire, TOPSIS model, Shannon entropy and SPSS. Based on this, the fifteen areas of Isfahan city have been ranked with 12 factors of creative city indices. The results of studies show that fifteen areas of Isfahan city are not equally benefiting from creative indices and there is much difference between the areas of Isfahan city.

Keywords: grading, creative city, creative city evaluation indicators, regional planning model

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Authors: A. R. Mirzaee, M. Khajehpour

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Due to Simple Design, reasonable cost and easy implementation most people are reluctant to build buildings with masonry construction. Masonry Structures performance at earthquake are so limited. Of most earthquakes occurred in Iran and other countries, we can easily see that most of the damages are for masonry constructions and this is the evidence that we lack proper understanding of the performance of masonry buildings in earthquake. In this paper, according to field studies, conducted in past earthquakes. To evaluate the strengths and weaknesses points of the masonry constructions and also provide a solution to prevent such damage should be presented, and also program Examples of the correct bearing wall and tie-column design with the valid regulations (MSJC-08 (ASD)) will be explained.

Keywords: Masonry constructions, performance at earthquake, MSJC-08 (ASD), bearing wall, tie-column

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Authors: M. G. R. S. Perera, B. S. Weerakoon, L. P. G. Sherminie, M. L. Jayatilake, R. D. Jayasinghe, W. Huang

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The aim of this study was to measure and evaluate the Longitudinal Relaxation Times (T1) in bone marrow of an Acute Myeloid Leukaemia (AML) patient in order to explore the potential for a prognostic biomarker using Magnetic Resonance Imaging (MRI) which will be a non-invasive prognostic approach to AML. MR image data were collected in the DICOM format and MATLAB Simulink software was used in the image processing and data analysis. For quantitative MRI data analysis, Region of Interests (ROI) on multiple image slices were drawn encompassing vertebral bodies of L3, L4, and L5. T1 was evaluated using the T1 maps obtained. The estimated bone marrow mean value of T1 was 790.1 (ms) at 3T. However, the reported T1 value of healthy subjects is significantly (946.0 ms) higher than the present finding. This suggests that the T1 for bone marrow can be considered as a potential prognostic biomarker for AML patients.

Keywords: acute myeloid leukaemia, longitudinal relaxation time, magnetic resonance imaging, prognostic biomarker.

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Authors: Mehdi Ketabchi, Shamsollah Alijanlou

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The flue gas from fossil fuels combustion contains harmful pollutants dangerous for human health and the environment. One of the air pollution control methods to restrict the emission of these pollutants is based on using the nanoparticle in the adsorption process. In the present research gamma, Nano-alumina particle is added to Polyacrylonitrile (PAN) polymer through simple loading method and the adsorption capacity of the wet spun fiber is investigated. The results of exposure the fiber to the acid gasses including SO2, CO, NO2, NO and CO2 show the noticeable increase of gas adsorption capacity on fiber contains nanoparticle. The research has been conducted in Acrylic II Plant of Polyacryl Iran Corporation.

Keywords: acrylic fiber, adsorbent, wet spun, nano gamma alumina

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Authors: M. H. Yee, J. Md Yunos, W. Othman, R. Hassan, T. K. Tee, M. M. Mohamad

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The generation of an idea that goes through several phases is affected by individual factors, interests, preferences and motivation. The purpose of this research was to analyze the difference in difficulties of generating ideas according to individual learning styles. A total of 375 technical students from four technical universities in Malaysia were randomly selected as samples. The Kolb Learning Styles Inventory and a set of developed questionnaires were used in this research. The results showed that the most dominant learning style is among technical students is Doer. A total of 319 (85.1%) technical students faced difficulties in solving individual assignments. Most of the problem faced by technical students is the difficulty of generating ideas for solving individual assignments. There was no significant difference in difficulties of generating ideas according to students’ learning styles. Therefore, students need to learn higher order thinking skills enabling students to generate ideas and consequently complete assignments.

Keywords: difference, difficulties, generating idea, learning styles, Kolb Learning Styles Inventory

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Authors: Tomoko Yaginuma, Rosa Cabecinhas

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Recently, the studies of the images about Japan and/or the Japanese people have been done in a Japanese language education context since the number of the students of Japanese as a Foreign Language (JFL) has been increasing worldwide, including in Portugal. It has been claimed that one of the reasons for this increase is the current popularity of Japanese pop-culture, namely anime (Japanese animations) and manga (Japanese visual novels), among young students. In the present study, the images about Japan and the Japanese held by JFL students in Portugal were examined by a questionnaire survey. The JFL students in higher education in Portugal (N=296) were asked to answer, among the other questions, their degree of agreement (using a Likert scale) with 24 pre-defined descriptions about the Japanese, which appear as relevant in a qualitative pilot study conducted before. The results show that the image of Japanese people by Portuguese JFL students is stressed around four dimensions: 1) diligence, 2) kindness, 3) conservativeness and 4) innovativeness. The students considered anime was the main source of information about the Japanese people and culture and anime was also strongly associated with the students’ interests in learning Japanese language.

Keywords: anime, cultural studies, images about Japan and Japanese people, Portugal

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Authors: Bita Mashayekhi, Mohammad Ara

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The purpose of this study is to provide some empirical evidence about implementing Activity-Based Costing (ABC) in the hospitality industry in Iran. For this purpose, we consider the Tabriz International Hotel as our sample hotel and then gather the relevant data from its cost accounting system in 2012. Then, we use ABC as our costing method and compare the cost of each service unit with that cost which had been extracted for the traditional costing method. The results show a different cost per unit for two methods. Also, because of its more precise and detailed provided information, an ABC system facilitates the decision-making process for managers on decisions related to profitability analysis, budgeting, pricing, and so on.

Keywords: Activity-Based Costing (ABC), activity, cost driver, hospitality industry

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Authors: Maja Sajdak

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The aim of this article is to identify the measures companies undertake in order to adapt to the environment as well as discussing their diversity and effectiveness. The research methods used in the study include an in-depth analysis of the literature and a case study, which helps to illustrate the issue in question. Referring to the concept of agility, which is firmly embedded in the theory of strategic management and has been developed with the aim of adapting to the environment and its changes, the paper first examines different types of adaptation measures for companies. Then the issue under discussion is illustrated with the example of the company Hortimex. This company is an eminent representative of the world’s leading manufacturers of food additives and ingredients. The company was established in 1988 and is a family business, which in practice means that it conducts business in a responsible manner, observing the law and respecting the interests of society and the environment. The company’s mission is to develop a market in Poland for the products and solutions offered by their partners and to share their knowledge of additives in food production and consumption.

Keywords: adaptation measures, agile enterprise, flexibility, unanticipated changes

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Authors: Zahra Karimi

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The purpose of this paper is to investigate the role and importance of accounting for the implementation of the VAT system in the country. For this purpose, after the evaluation of specifications and important advantages of the VAT and the experience of other countries, important role of accounting in the precise determination of taxes, strategies to prevent escape of tax and realization of tax revenues of government, necessary control to increase the efficiency and accuracy of the calculations discussed. High-dependence of government to borrowing from the banking system and inflation tax and a low general ratio of tax revenues to GDP, indicating the inadequacy of the country's tax system. It can be said that being of a proper accounting system consider as a prerequisite for successful implementation of VAT in the country. So it's crucial for accountants with responsibility announce its full fitness to meet the requirements. For successful implementation of VAT as such a multi-stage sales tax and the tax on the price.

Keywords: accounting, tax reform in Iran, Value Added Tax (VAT), economic

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Authors: Steven Woods

Abstract:

The use of Corporate Social Responsibility Statements has become ubiquitous in society. The appeal to consumers by being a well-behaved social entity has become a strategy not just to ensure brand loyalty but also to further larger scale projects of corporate interests. Specifically, the use of CSR to position corporations as good planetary citizens involves not just self-promotion but also a way of transferring responsibility from systems to individuals. By using techniques labeled as “greenwashing” and emphasizing ethical consumption choices as the solution, corporations present themselves as good members of the community and pursuing sustainability. Ultimately, the primary function of Corporate Social Responsibility statements is to maintain the economic status quo of ongoing growth and consumption while presenting and environmentally progressive image to the public, as well as reassuring them corporate behavior is superior to government intervention. By analyzing the communication techniques utilized through content analysis of specific examples, along with an analysis of the frames of meaning constructed in the CSR statements, the practices of Corporate Responsibility and Sustainability will be addressed from an ethical perspective.

Keywords: corporate social responsibility, ethics, greenwashing, sustainability

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Authors: Vahid Ayan, Joshua R Omer, Alireza Khavandi, Mukesh C Limbachiya

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In Iran, utilization of reclaimed asphalt pavement (RAP) aggregate has become a common practice in pavement rehabilitation during the last ten years. Such developments in highway engineering have necessitated several studies to clarify the technical and environmental feasibility of other alternative materials in road rehabilitation and maintenance. The use of recycled concrete aggregates (RCA) in asphalt pavements is one of the major goals of municipality of Tehran. Nevertheless little research has been done to examine the potential benefits of local RCA. The objective of this study is laboratory investigation of incorporating RCA into RAP for use in unbound subbase application. Laboratory investigation showed that 50%RCA+50%RAP is both technically and economically appropriate for subbase use.

Keywords: Roads & highways, Sustainability, Recycling & reuse of materials

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Authors: Min Wei

Abstract:

With the rapid development eco-tourism resources exploitation, the conflict between economy development and ecological environment is increasingly prominent. The environmental protection laws, however, are lack of necessary legal support to use market mechanism and economic means to carry out ecological compensation and promote the environmental protection. In order to protect the sustainable utilization of eco-tourism resources and the benign development of the interests of various stakeholders, protection of ecological compensation balance should be put on schedule. The main role of institutional guarantee in eco-tourism resources' value compensation mechanism is to solve the question 'how to guarantee compensation'. The evaluation of the game model in this paper reveals that interest balance of stakeholders is an important cornerstone to obtain the sustainable development. The findings result in constructing a sustainable development pattern of eco- tourism industry based on tripartite game equilibrium among government, tourism enterprises and tourists. It is important that the social, economic and ecological environment should be harmonious development during the pursuit of eco-tourism growth.

Keywords: environmental protection, ecological compensation, eco-tourism, market mechanism

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Authors: Doga Erisik, Ahmet Karaman, Gulfem Alptekin, Ozlem Durmaz Incel

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Augmented reality (AR) is a type of virtual reality aiming to duplicate real world’s environment on a computer’s video feed. The mobile application, which is built for this project (called SARAS), enables annotating real world point of interests (POIs) that are located near mobile user. In this paper, we aim at introducing a robust and simple algorithm for placing labels in an augmented reality system. The system places labels of the POIs on the mobile device screen whose GPS coordinates are given. The proposed algorithm is compared to an existing one in terms of energy consumption and accuracy. The results show that the proposed algorithm gives better results in energy consumption and accuracy while standing still, and acceptably accurate results when driving. The technique provides benefits to AR browsers with its open access algorithm. Going forward, the algorithm will be improved to more rapidly react to position changes while driving.

Keywords: accurate tagging algorithm, augmented reality, localization, location-based AR

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Authors: Mukunda Bastola, Frank Nyame-Asiamah

Abstract:

Economics explanation for privatisation, drawing on neo-liberal market structures and technical efficiency principles has failed to address social imbalance and, distribute the efficiency benefits accrued from privatisation equitably among service users and different classes of people in society. Stakeholders’ interest, which cover ethical values and changing human needs are ignored due to shareholders’ profit maximising strategy with higher service charges. The consequence of these is that, the existing justifications for privatisation have fallen short of customer quality expectations because the underlying plan-based models fail to account for the nuances of customer expectations. We draw on the theory of deferred action to develop a context-based privatisation model, the deferred-based privatisation model, to explain how privatisation could be strategised for the emergent reality of the wider stakeholders’ interests and everyday quality demands of customers which are unpredictable.

Keywords: privatisation, service quality, shareholders, deferred action, deferred-based privatisation model

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Authors: P. Wlodarczak, J. Soar, M. Ally

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The dramatic rise in the use of Social Media (SM) platforms such as Facebook and Twitter provide access to an unprecedented amount of user data. Users may post reviews on products and services they bought, write about their interests, share ideas or give their opinions and views on political issues. There is a growing interest in the analysis of SM data from organisations for detecting new trends, obtaining user opinions on their products and services or finding out about their online reputations. A recent research trend in SM analysis is making predictions based on sentiment analysis of SM. Often indicators of historic SM data are represented as time series and correlated with a variety of real world phenomena like the outcome of elections, the development of financial indicators, box office revenue and disease outbreaks. This paper examines the current state of research in the area of SM mining and predictive analysis and gives an overview of the analysis methods using opinion mining and machine learning techniques.

Keywords: social media, text mining, knowledge discovery, predictive analysis, machine learning

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Authors: Mehdi Ketabchi, Shallah Alijanlo

Abstract:

The flue gas from fossil fuels combustion contains harmful pollutants dangerous for human health and environment. One of the air pollution control methods to restrict the emission of these pollutants is based on using the nanoparticle in adsorption process. In the present research, gamma nano-alumina particle is added to polyacrylonitrile (PAN) polymer through simple loading method, and the adsorption capacity of the wet spun fiber is investigated. The results of exposure the fiber to the acid gases including SO₂, CO, NO₂, NO, and CO₂ show the noticeable increase of gas adsorption capacity on fiber contains nanoparticle. The research has been conducted in Acrylic II Plant of Polyacryl Iran Corporation.

Keywords: acrylic fiber, adsorbent, wet spun, polyacryl company, nano gamma alumina

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Authors: A. A. Khodadadi, S. C. Ravaj, B. D. Tavildari, M. B. Abdolahi

Abstract:

The adsorption properties of local bentonite (Semnan Iran) and purified prepared from this bentonite towards Sr2+ adsorption, were investigated by batch equilibration. The influence of equilibration time, adsorption isotherms, kinetic adsorption, solution pH, and presence of EDTA and NaCl on these properties was studied and discussed. Kinetic data were found to be well fitted with a pseudo-second order kinetic model. Sr2+ is preferably adsorbed by bentonite and purified bentonite. The D-R isotherm model has the best fit with experimental data than other adsorption isotherm models. The maximum adsorption of Sr2+ representing the highest negative charge density on the surface of the adsorbent was seen at pH 12. Presence of EDTA and NaCl decreased the amount of Sr2+ adsorption.

Keywords: bentonite, purified bentonite, Sr2+, equilibrium isotherm, kinetics

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Authors: Mohammad Matin

Abstract:

Nowadays, one of the basic problems of higher education is a significant decline in the quality of education and reduction in efficiency of training. These research and studies are aiming to assess affecting factors of the erosion of academic quality, including educational environmental and content, social and economic factors, elements of the training, elements of education, family factors, from the perspective of students. The result of such improper competition, totally, has led to the decline of education quality in higher education centers, and in many aspects. The results showed a significant difference between male and female students' perspective for two areas of social and economic factors.

Keywords: higher education, decline, the quality of education, student

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Authors: Saeed Zeinali, Nasser Talebbeydokhti, Mehdi Saeidian, Shahrad Vosough

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In this article, bathymetry changes have been studied as a case study for Larak Island, located in The South of Iran. The advanced 2D model of Mike21 has been used for this purpose. A simple procedure has been utilized in this model. First, the hydrodynamic (HD) module of Mike21 has been used to obtain the required output for sediment transport model (ST module). The ST module modeled the area for tidal currents only. Bed level changes are resulted by series of modeling for both HD and ST module in 3 months time step. The final bathymetry in each time step is used as the primary bathymetry for next time step. This consecutive procedure been continued until bathymetry for the year 2020 is obtained.

Keywords: bed level changes, Larak Island, hydrodynamic, sediment transport

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Authors: Anthony George Armiger II

Abstract:

This paper focuses on the counternarcotic strategies of US government agencies in Afghanistan from 2001-2014. Despite a heavy US presence in the country, Afghanistan currently accounts for 80% of opium production worldwide and remains a key contributor to the global drug market. This paper argues that the divergent counternarcotic strategies of various US government agencies on the ground in Afghanistan are a product of the organizational differences amongst those agencies and that those differences can challenge the implementation of counternarcotics policies in Afghanistan. To gain a more in-depth perspective, this paper analyzes the counternarcotic strategies of two US government agencies in Afghanistan; the United States Department of Defense (DoD) and the Drug Enforcement Administration (DEA). Utilizing the framework of the organizational behavior model of organizational theory, this paper will highlight the varying organizational interests, opinions, standard operating procedures, and routines of both of the government agencies. The paper concludes with implications on counternarcotics, as well as the counterinsurgency in Afghanistan and provides recommendations for future research on foreign policy and counternarcotics.

Keywords: Afghanistan, drug policy, organizational theory, United States foreign policy

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Authors: Mehmet Ozturk, Serdal Akyuz, Halit Turan

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By the evolving technology, the nature of the war has been changed since the beginning of the history. In the first generation war, the bayonet came to the fore in battlefields; successively; in the second-generation firepower; in the third generation maneuver. Today, in the fourth-generation, fighters, sides, and even fighters’ borders are unclear; consequently, lines of the battles have lost their significance. Furthermore, the actors in the battles can be state or non-state, military, paramilitary or civilian. In order to change the balance according to their interests, parties have utilized the urban areas as warfare. The main reason for using urban areas as a battlefield is the imbalance between parties. To balance the power strength, exploiting technological developments has utmost importance. There are many newly developed technologies for urban warfare such as change in the size of the unmanned aerial vehicle, increased usage of unmanned ground vehicles (especially in supply and evacuation purposes), systems showing the behind of the wall, simulations used for educational purposes. This study will focus on the technological equipment being used for urban warfare.

Keywords: urban warfare, unmanned ground vehicles, technological developments, nature of the war

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Authors: KangQi Jin

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School-Related Gender-Based Violence (SRGBV) seriously impacts the victim's physical and mental health and academic and employment prospects. Due to the lack of protective policies for sexual minority students in mainland China at present, the well-being of those students in China is seriously endangered by SRGBV, and their physical and mental health is at great risk. By analyzing the current situation of stigmatization of sexual minority students and the harm brought to them by gender violence, this study proposes some strategies to reduce SRGBV on sexual minorities. First, the nation should set laws to protect the rights and interests of sexual minorities, and second, universities should make multifaceted efforts to reduce these violent phenomena. The violence experienced by students of sexual minorities has a crucial impact on their future physiology and psychology, and through the research, in this paper, the author hope can provide suggestions for scholars who try to study related fields in the future.

Keywords: sexual minority, school-related gender-based violence, response, strategies

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Authors: Jahanshah Saleh, Hossein Ghasemi, Ali Shahriari, Faezeh Alizadeh, Yaaghoob Hosseini

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Cadmium and chromium are toxic to most organisms and different mechanisms have been developed for overcoming with the toxic effects of these heavy metals. We studied the uptake and distribution of cadmium and chromium in different organs of tomato (Lycopersicon esculentum L.) plants in nine heavy metal polluted soils in western Hormozgan province, Iran. The accumulation of chromium was in increasing pattern of fruit peel

Keywords: cadmium, chromium, phytoextraction, phytostabilization, tomato

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Authors: Abbas Hani, Maryam Jassasizadeh

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The concentrations of Cd, Pb, and Ni were determined from 40 soil samples collected in surface soils of Khark Island. Geostatistic methods and GIS were used to identify heavy metal sources and their spatial pattern. Principal component analysis coupled with correlation between heavy metals showed that level of mentioned heavy metal was lower than the standard level. Then the data obtained from the soil analyzing were studied for the purposes of normal distribution. The best way of interior finding for cadmium and nickel was ordinary kriging and the best way of interpolation of lead was inverse distance weighted. The result of this study help us to understand heavy metals distribution and make decision for remediation of soil pollution.

Keywords: geostatistics, ordinary kriging, heavy metals, GIS, Khark

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Authors: Sandiso Mahlala, Fulufhelo Netswera

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Anecdotes of corruption and clear-cut lines of patronage in political parties and the government are frequently featured in South African newspapers and news media. Such graft and favouritism have institutionalised themselves more and more, resulting in the phenomenon of governmental capture and the diversion of Covid-19 relief monies. In order to further their own interests, political elites and those working in the public and private sectors influenced government decisions in this way. This paper presents examples of state capture, Covid-19 corruption, and patronage, as well as how these have a negative impact on broader governance and society at large. The fact that such corruption and patronage are occurring at a time when the South African economy is stagnating is particularly troubling since it implies that more people are getting less and raises concerns about the country's future political stability. This article further examines how party patronage as one method by which political parties exploit the state. The conceptual nature of the study is supported by a survey of the relevant literature from a range of sources, such as government regulations, media excepts, and scholarly works.

Keywords: political corruption, political patronage, patronage, state capture, COVID-19, corruption, South Africa

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Authors: Baharak Shakeri, Seyed Hashem Hosseini

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The weather in deserts is hot and dry in summers, and cold and dry in winters, and difference of temperature of nights and days sometimes reaches to 28°C. People of deserts have reached some solutions to cope with this climatic condition and to decrease its annoying features. Among these solutions are: constructing houses adjacent to each other, making tall walls, using mud brick and thatch cover, constructing domical arches, cellar, and wind catcher, which are together the devices to control the adversity of hot weather in summers and cold weather in winters. Using these solutions, the people of deserts have succeeded to make the best use with the least energy consumption, and to minimize the damage on the nature and environment, and in short, they are friends of the nature, which is a step toward the objectives of green buildings.

Keywords: desert house, green building, Iran, nature

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Authors: Somayeh Akrami, Vali-Allah Mozaffarian, Habib Onsori

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The studied region in this research, watershed Kuhkamar river, is about 112.66 square kilometers, it is located between 45º 48' 9" to 45º 2' 20" N and 38º 34' 15" to 38º 40' 28" E. The gained results of the studies on flora combinations, proved 287 plant species in 190 genera and 51 families. Asteracea with 49 and Lamiaceae with 27 plant species are the major plant families. Among collected species one interesting plant was found and determined as a new record Anemone narcissiflora L. for flora of Iran. This plant is known as a complex species that shows intraspecific speciation and is classified into about 12 subspecies and 10 varieties in world. To identify the infraspecies taxons of this species, in addition to morphological characteristics, the use of appropriate molecular markers for the better isolation of the individuals were needed.

Keywords: Anemone narcissiflora, floristic Study, kuhkamar, molecular marker

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Authors: Philemon Rakoto

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Most executive compensation packages consist of four major components: base fixed salary, annual and long-term non-equity incentive plans, share-based and option-based awards and pension value. According to agency theory, the relative composition of executive compensation packages is one of the mechanisms that firms use to align the interests of executives and shareholders in order to mitigate agency costs. This paper tests the effect of the relative composition of executive compensation packages on financial reporting quality. Financial reporting quality is measured by the value relevance of accounting earnings. Corporate governance is a moderating variable in the model. Using data from Canadian firms composing S&P/TSX index of the year 2013 and governance scores based on Board Games, the analysis shows that, only for firms with good governance, there is an optimal level of the proportion of executive equity-based compensation in relation to total compensation that enhances the quality of financial reporting.

Keywords: Canada, corporate governance, executive compensation packages, financial reporting quality

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