Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 15

Search results for: Bita Mashayekhi

15 Activity-Based Costing in the Hospitality Industry: A Case Study in a Hotel

Authors: Bita Mashayekhi, Mohammad Ara

Abstract:

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, Hospitality Industry, activity-based costing (ABC), cost driver

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14 Relationship between Financial Reporting Transparency and Investment Efficiency: Evidence from Iran

Authors: Bita Mashayekhi, Hamid Kalhornia

Abstract:

One of the most important roles of financial reporting is improving the firms’ investment decisions; however, there is not much supporting evidence for this claim in emerging markets like Iran. In this study, the effect of financial reporting transparency in investment efficiency of Iranian firms has been investigated. In order to do this, 336 listed companies on Tehran Stock Exchange (TSE) has been selected for time period 2012 to 2015 as research sample. For testing our main hypothesis, we classified sample firms into two groups based on their deviation from expected investment: under-investment and over-investment cases. The results indicate that there is positive significant relationship between financial transparency and investment efficiency. In the other words, transparency can mitigate both underinvestment and overinvestment situations.

Keywords: Corporate Governance, Transparency, disclosure, investment decisions, investment efficiency

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13 Toward an Appropriate Index for Corporate Governance

Authors: Bita Mashayekhi, Farzaneh Jalali, Alemeh Yazdanian

Abstract:

This study contributes to identifying the corporate governance indices in previous researches by using content analysis on relevant papers published in 20 top accounting journals according to Google Scholar ranking, dated from 1990 to 2016. For this purpose, 65 papers are scrutinized deeply, and the concepts of corporate governance are coded and categorized. Then extracted indices are clustered into 10 and 51 categories and subcategories, respectively; and their frequencies are determined. Results show that the board of directors’ characteristics is employed more frequently in reviewed papers, and the board of directors’ independency is the most frequent index within the 97 percent of our sample. Duality, board size, and ownership structure have more frequencies in comparison with other extracted corporate governance indices.

Keywords: Corporate Governance, Content Analysis, corporate governance index, top accounting journals

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12 A Study on the Determinants of Earnings Response Coefficient in an Emerging Market

Authors: Bita Mashayekhi, Zeynab Lotfi Aghel

Abstract:

The determinants of Earnings Response Coefficient (ERC), including firm size, earnings growth, and earnings persistence are studied in this research. These determinants are supposed to be moderator variables that affect ERC and Return Response Coefficient. The research sample contains 82 Iranian listed companies in Tehran Stock Exchange (TSE) from 2001 to 2012. Gathered data have been processed by EVIEWS Software. Results show a significant positive relation between firm size and ERC, and also between earnings growth and ERC; however, there is no significant relation between earnings persistence and ERC. Also, the results show that ERC will be increased by firm size and earnings growth, but there is no relation between earnings persistence and ERC.

Keywords: earnings persistence, earnings response coefficient (ERC), return response coefficient (RRC), firm size, earnings growth

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11 Developing an Audit Quality Model for an Emerging Market

Authors: Bita Mashayekhi, Azadeh Maddahi, Arash Tahriri

Abstract:

The purpose of this paper is developing a model for audit quality, with regard to the contextual and environmental attributes of the audit profession in Iran. For this purpose, using an exploratory approach, and because of the special attributes of the auditing profession in Iran in terms of the legal environment, regulatory and supervisory mechanisms, audit firms size, and etc., we used grounded theory approach as a qualitative research method. Therefore, we got the opinions of the experts in the auditing and capital market areas through unstructured interviews. As a result, the authors revealed the determinants of audit quality, and by using these determinants, developed an Integrated Audit Quality Model, including causal conditions, intervening conditions, context, as well as action strategies related to AQ and their consequences. In this research, audit quality is studied using a systemic approach. According to this approach, the quality of inputs, processes, and outputs of auditing determines the quality of auditing, therefore, the quality of all different parts of this system is considered.

Keywords: Grounded theory, audit quality, integrated audit quality model, demand for audit service, supply of audit

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10 A Study on the Relation between Auditor Rotation and Audit Quality in Iranian Firms

Authors: Bita Mashayekhi, Marjan Fayyazi, Parisa Sefati

Abstract:

Audit quality is a popular topic in accounting and auditing research because recent decades’ financial crises reduce the reliability of financial reports to public investors and cause significant doubt about the audit profession. Therefore, doing research to identify effective factors in improving audit quality is necessary for bringing back public investors’ trust to financial statements as well as audit reports. In this study, we explore the relationship between audit rotation and audit quality. For this purpose, we employ the Duff (2009) model of audit quality to measure audit quality and use a questionnaire survey of 27 audit service quality attributes. Our results show that there is a negative relationship between auditor’s rotation and audit quality as we consider the auditor’s reputation, capability, assurance, experience, and responsiveness as surrogates for audit quality. There is no evidence for verifying a same relationship when we use the auditor’s independence and expertise for measuring audit quality.

Keywords: Assurance, Experience, reputation, expertise, audit quality, capability, independence, responsiveness, auditor’s rotation

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9 The Influence of the Intellectual Capital on the Firms’ Market Value: A Study of Listed Firms in the Tehran Stock Exchange (TSE)

Authors: Bita Mashayekhi, Seyed Meisam Tabatabaie Nasab

Abstract:

Intellectual capital is one of the most valuable and important parts of the intangible assets of enterprises especially in knowledge-based enterprises. With respect to increasing gap between the market value and the book value of the companies, intellectual capital is one of the components that can be placed in this gap. This paper uses the value added efficiency of the three components, capital employed, human capital and structural capital, to measure the intellectual capital efficiency of Iranian industries groups, listed in the Tehran Stock Exchange (TSE), using a 8 years period data set from 2005 to 2012. In order to analyze the effect of intellectual capital on the market-to-book value ratio of the companies, the data set was divided into 10 industries, Banking, Pharmaceutical, Metals & Mineral Nonmetallic, Food, Computer, Building, Investments, Chemical, Cement and Automotive, and the panel data method was applied to estimating pooled OLS. The results exhibited that value added of capital employed has a positive significant relation with increasing market value in the industries, Banking, Metals & Mineral Nonmetallic, Food, Computer, Chemical and Cement, and also, showed that value added efficiency of structural capital has a positive significant relation with increasing market value in the Banking, Pharmaceutical and Computer industries groups. The results of the value added showed a negative relation with the Banking and Pharmaceutical industries groups and a positive relation with computer and Automotive industries groups. Among the studied industries, computer industry has placed the widest gap between the market value and book value in its intellectual capital.

Keywords: Intellectual Capital, Human Capital, capital employed, market-to-book value, structural capital, value added efficiency

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8 A Coevolutionary Framework of Business-IT Alignment through the Lens of Enterprise Architecture

Authors: Mengmeng Zhang, Honghui Chen, Kalle Lyytinen

Abstract:

The major challenges for sustainable business-IT alignment (BITA) in a company root in its volatile external competitive environment, increasingly complex internal relationships, and subversive IT roles. Failure to adequately address BITA results in wasting organizational resources, losing competitive advantages, and failing to produce adequate returns on investments. The coevolution is more suitable to describe the dynamic relationships of business and IT and has received certain attention in recent years. Multiple mechanisms for achieving BITC (e.g., sharing domain knowledge, modular design) were obtained. However, instead of a complete managing process, BITC achievement is still hard to operate in practice. This study emphasizes what the BITC management process looks like and how to execute this coevolution step-by-step. A practical coevolutionary framework that combines the enterprise architecture (EA) method with misalignment analysis is proposed in this paper. It contains steps of EA design, misalignment detection, misalignment correction, and EA management /misalignment prevention. The step of misalignment correction is especially discussed at length. This study also evaluates the proposed framework by comparing the characteristics, principles, and approaches of coevolution in the literature.

Keywords: Enterprise Architecture‎, business-IT alignment, business-IT coevolution, misalignment analysis, misalignment correction

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7 Enhanced Oxygen Reduction Reaction by N-Doped Mesoporous Carbon Nanospheres

Authors: Bita Bayatsarmadi, Shi-Zhang Qiao

Abstract:

The development of ordered mesoporous carbon materials with controllable structures and improved physicochemical properties by doping heteroatoms such as nitrogen into the carbon framework has attracted a lot of attention, especially in relation to energy storage and conversion. Herein, a series of Nitrogen-doped mesoporous carbon spheres (NMC) was synthesized via a facile dual soft-templating procedure by tuning the nitrogen content and carbonization temperature. Various physical and (electro) chemical properties of the NMCs have been comprehensively investigated to pave the way for feasible design of nitrogen-containing porous carbon materials. The optimized sample showed a favorable electrocatalytic activity as evidenced by high kinetic current and positive onset potential for oxygen reduction reaction (ORR) due to its large surface area, high pore volume, good conductivity and high nitrogen content, which make it as a highly efficient ORR metal-free catalyst in alkaline solutions.

Keywords: oxygen reduction reaction, soft-template, porous carbon, N-doping

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6 An Investigation of E. coli Contamination in Fars Province, Iran and Methods of Reducing the Contamination

Authors: Ali Mohagheghzadeh, Samad Vaez Badiegard, Bita Shomali

Abstract:

Nowadays, with the increase in population, the need for protein sources is increasing. Different bacteria can cause food poisoning while most of the symptoms of food poisoning are similar to those of gastrointestinal infections. As a result, the diagnosis of bacteria and viruses causing food poisoning would not be possible without a stool culture. Cases of food poisoning are often accompanied by gastrointestinal disorders such as diarrhea, vomit, and gastrointestinal stomach cramps. Thus, providing enough food, taking into account health issues has always been a concern of authorities. Since E. coli bacterium is one of the important indicators of food hygiene and quality, producing food without being contaminated by this bacterium is desired in the food industry. This study aimed at assessing the E. coli contamination of poultry meat produced in slaughterhouses. Samples were taken from critical areas of slaughterhouses, namely the feather picking area, viscera and carcass evacuation area the area after cooling chillers. The results showed that 60% of contamination occurs in feather picking area. Among antiseptic and detergent materials, the highest reduction belongs to Epimax.

Keywords: Contamination, E. coli, slaughterhouse, Epimax

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5 Porous Carbon Nanoparticels Co-Doped with Nitrogen and Iron as an Efficient Catalyst for Oxygen Reduction Reaction

Authors: Bita Bayatsarmadi, Shi-Zhang Qiao

Abstract:

Oxygen reduction reaction (ORR) performance of iron and nitrogen co-doped porous carbon nanoparticles (Fe-NPC) with various physical and (electro) chemical properties have been investigated. Fe-NPC nanoparticles are synthesized via a facile soft-templating procedure by using Iron (III) chloride hexa-hydrate as iron precursor and aminophenol-formaldehyde resin as both carbon and nitrogen precursor. Fe-NPC nanoparticles shows high surface area (443.83 m2g-1), high pore volume (0.52 m3g-1), narrow mesopore size distribution (ca. 3.8 nm), high conductivity (IG/ID=1.04), high kinetic limiting current (11.71 mAcm-2) and more positive onset potential (-0.106 V) compared to metal-free NPC nanoparticles (-0.295V) which make it high efficient ORR metal-free catalysts in alkaline solution. This study may pave the way of feasibly designing iron and nitrogen containing carbon materials (Fe-N-C) for highly efficient oxygen reduction electro-catalysis.

Keywords: oxygen reduction reaction, electro-catalyst, mesopore structure, soft-template

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4 The impact of Breast Cancer Polymorphism on Breast Cancer

Authors: Roudabeh Vakil Monfared, Farhad Mashayekhi

Abstract:

Breast cancer is the most common malignancy type among women with about 1 million new cases each year. The immune system plays an important role in the breast cancer development. OX40L (also known as TNFSF4), a membrane protein, which is a member of the tumor necrosis factor super family binds to its receptor OX40 and this co-stimulation has a crucial role in T-cell proliferation, survival and cytokine release. Due to the importance of the T-cells in anti-tumor activities of OX40L we studied the association of rs3850641 (T→C) polymorphism of OX40L gene with breast cancer. The study included 123 women with breast cancer and 126 healthy volunteers with no signs of cancer. Genomic DNA was extracted from blood leucocytes. Genotype and allele frequencies were determined in patients and control cases with the method of polymerase chain reaction-restriction fragment length polymorphism (PCR-RFLP) and the analysis was performed by Med Calc. The prevalence of genotype frequencies of TT, CT and CC were 60.9%, 30.08% and 8.9 % in patients with breast cancer and 74.6 %, 18.25 % and 7.14 % in healthy volunteers while the T and C allelic frequency was 76.01% and 23.98 % in patients and 83.73% and 16.26% in healthy controls. Respectively Statistical analysis has shown no significant difference from the comparison of either genotype (P=0.06). According to these results, the rs3850641 SNP has no association with the susceptibility of breast cancer in a population in northern Iran. However, further studies in larger populations including other genetic and environmental factors are required to achieve conclusion.

Keywords: Breast Cancer, gene, Polymorphism, OX40L

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3 Blogging vs Paper-and-Pencil Writing: Evidences from an Iranian Academic L2 Setting

Authors: Mehran Memari, Bita Asadi

Abstract:

Second language (L2) classrooms in academic contexts usually consist of learners with diverse L2 proficiency levels. One solution for managing such heterogeneous classes and addressing individual needs of students is to improve learner autonomy by using technological innovations such as blogging. The focus of this study is on investigating the effects of blogging on improving the quality of Iranian university students' writings. For this aim, twenty-six Iranian university students participated in the study. Students in the experimental group (n=13) were required to blog daily while the students in the control group (n=13) were asked to write a daily schedule using paper and pencil. After a 3-month period of instruction, the five last writings of the students from both groups were rated by two experienced raters. Also, students' attitudes toward the traditional method and blogging were surveyed using a questionnaire and a semi-structured interview. The research results showed evidences in favor of the students who used blogging in their writing program. Also, although students in the experimental group found blogging more demanding than the traditional method, they showed an overall positive attitude toward the use of blogging as a way of improving their writing skills. The findings of the study have implications for the incorporation of computer-assisted learning in L2 academic contexts.

Keywords: Writing, Blogging, computer-assisted learning, paper and pencil

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2 Development of Methods for Plastic Injection Mold Weight Reduction

Authors: Bita Mohajernia, R. J. Urbanic

Abstract:

Mold making techniques have focused on meeting the customers’ functional and process requirements; however, today, molds are increasing in size and sophistication, and are difficult to manufacture, transport, and set up due to their size and mass. Presently, mold weight saving techniques focus on pockets to reduce the mass of the mold, but the overall size is still large, which introduces costs related to the stock material purchase, processing time for process planning, machining and validation, and excess waste materials. Reducing the overall size of the mold is desirable for many reasons, but the functional requirements, tool life, and durability cannot be compromised in the process. It is proposed to use Finite Element Analysis simulation tools to model the forces, and pressures to determine where the material can be removed. The potential results of this project will reduce manufacturing costs. In this study, a light weight structure is defined by an optimal distribution of material to carry external loads. The optimization objective of this research is to determine methods to provide the optimum layout for the mold structure. The topology optimization method is utilized to improve structural stiffness while decreasing the weight using the OptiStruct software. The optimized CAD model is compared with the primary geometry of the mold from the NX software. Results of optimization show an 8% weight reduction while the actual performance of the optimized structure, validated by physical testing, is similar to the original structure.

Keywords: Finite Element Analysis, topology optimization, plastic injection molding, weight reduction

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1 Refurbishment Methods to Enhance Energy Efficiency of Brick Veneer Residential Buildings in Victoria

Authors: Hamid Reza Tabatabaiefar, Bita Mansoury, Mohammad Javad Khadivi Zand

Abstract:

The current energy and climate change impacts of the residential building sector in Australia are significant. Thus, the Australian Government has introduced more stringent regulations to improve building energy efficiency. In 2006, the Australian residential building sector consumed about 11% (around 440 Petajoule) of the total primary energy, resulting in total greenhouse gas emissions of 9.65 million tonnes CO2-eq. The gas and electricity consumption of residential dwellings contributed to 30% and 52% respectively, of the total primary energy utilised by this sector. Around 40 percent of total energy consumption of Australian buildings goes to heating and cooling due to the low thermal performance of the buildings. Thermal performance of buildings determines the amount of energy used for heating and cooling of the buildings which profoundly influences energy efficiency. Employing sustainable design principles and effective use of construction materials can play a crucial role in improving thermal performance of new and existing buildings. Even though awareness has been raised, the design phase of refurbishment projects is often problematic. One of the issues concerning the refurbishment of residential buildings is mostly the consumer market, where most work consists of moderate refurbishment jobs, often without assistance of an architect and partly without a building permit. There is an individual and often fragmental approach that results in lack of efficiency. Most importantly, the decisions taken in the early stages of the design determine the final result; however, the assessment of the environmental performance only happens at the end of the design process, as a reflection of the design outcome. Finally, studies have identified the lack of knowledge, experience and best-practice examples as barriers in refurbishment projects. In the context of sustainable development and the need to reduce energy demand, refurbishing the ageing residential building constitutes a necessary action. Not only it does provide huge potential for energy savings, but it is also economically and socially relevant. Although the advantages have been identified, the guidelines come in the form of general suggestions that fail to address the diversity of each project. As a result, it has been recognised that there is a strong need to develop guidelines for optimised retrofitting of existing residential buildings in order to improve their energy performance. The current study investigates the effectiveness of different energy retrofitting techniques and examines the impact of employing those methods on energy consumption of residential brick veneer buildings in Victoria (Australia). Proposing different remedial solutions for improving the energy performance of residential brick veneer buildings, in the simulation stage, annual energy usage analyses have been carried out to determine heating and cooling energy consumptions of the buildings for different proposed retrofitting techniques. Then, the results of employing different retrofitting methods have been examined and compared in order to identify the most efficient and cost-effective remedial solution for improving the energy performance of those buildings with respect to the climate condition in Victoria and construction materials of the studied benchmark building.

Keywords: Building Energy Efficiency, Climate change impacts, Energy Performance, brick veneer residential buildings, cost effective remedial solution, sustainable design principles

Procedia PDF Downloads 175