Showing 5 results for Assets
Volume 16, Issue 3 (11-2016)
Abstract
The adequate capital is a main requirement for protecting the health of the banking system. Each bank or credit institution should always keep the proper ratio between the capital and the risk of their assets in order to ensure the stability and sustainability of its activities. The main function of such ratio is to support the bank, the depositors and creditors against unexpected losses. Previous studies on the relationship between financial and capital adequacy ratios have found different results. This study investigates the relationship between accounting financial ratios and capital adequacy ratio of the banking network. The data of three bank groups are evaluated using panel data analysis during 2006-2011. In both public and private commercial banks, the findings indicate a significant positive relationship between the size of the bank and capital adequacy ratio, and significant negative relationship between financial leverage and capital adequacy ratio. Within private banks group, return on assets and return on equity have significant positive and negative relations with capital adequacy ratio, respectively. Within public commercial banks, return on assets and return on equity have significant negative and positive relations with capital adequacy ratio, respectively. With respect to F-statistic, the findings indicate no relationship between financial accounting ratios and capital adequacy ratio in 95% confidence level among the bank group of article 44, which necessitates paying attention to capital adequacy ratio.
Volume 21, Issue 2 (9-2017)
Abstract
Digital assets include an individual‘s email accounts, personal webpages, blogs, social networking sites, documents, videos, or photo storage sites. Technological innovations will most likely expand this list in the future, and digital assets are becoming more economically valuable. As more and more use social media to share personal information, privacy Issues and growing digital assets become critical to the discussion about control over user accounts after their death .There are two primary theories offered as a means for protecting a deceased person’s online privacy. The first is rooted in contract law, while the second is rooted in property law. The contract theory relies on analyzing terms of service agreements that users accept to determine the scope of their posthumous privacy rights, while the property theory evaluates whether a deceased user’s digital assets may be treated similarly to “real property” after death. Although the formation of digital asset contracts may be valid, this Article has argued that the terms prohibiting transfer after death and ignoring the testamentary intent of a testator should be unenforceable as against public policy.
S. Ehtesham Majd, M. Omidi Najafabadi, F. Lashgarara, S. M. Mirdamadi,
Volume 21, Issue 7 (12-2019)
Abstract
In this study, a gender analysis of various dimensions that affect the food security status of households in the villages of Kermanshah County was conducted based on a sustainable livelihood framework. The non-experimental research method involved data collection, which was performed to identify causal relationships. There were 25,671 households in the agricultural sector of the villages of Kermanshah County. Among them, 750 people (375 women and 375 men in 375 households) were selected as a proportional sample based on a stratified sampling method. A questionnaire was used for data collection. The validity of the questionnaire was confirmed by expert opinions, and its reliability was confirmed by sequential theta coefficients (0.714-0.838). Structural equation modeling was implemented based on the Multiple-Indicator, Multiple-Cause (MIMIC) Bayesian approach. Then, the structural MIMIC model was presented as the basis for comparison between two groups.
The results of the research indicate that men had greater food security than women in terms of food availability, accessibility, and stability in the studied households.
Men had more financial capital, social capital, and natural capital than women and were more affected by vulnerability and the transformation of structures and processes. Conversely, women had more human and physical capital and better livelihood strategies than men. Therefore, the economic empowerment of women and the professional training of men in the region should be prioritized to improve food security and development programs. These results can play a decisive role in the continuation or halting of programs for achieving food security and sustainable development.
Volume 22, Issue 1 (6-2018)
Abstract
Corporate reputation is stakeholders overall assessment of company over time. The Corporate reputation could affect company's financial performance where company's financial performance could affect corporate reputation. Accordingly, it can explain relationship between these behaviors where relationship between the two can be considered. Therefore, in this study, the correlation between corporate reputation and financial performance is examined. For this purpose, 64 samples of listed companies on the Stock Exchange during the period of 2011-2015 were selected. Using simultaneous equations (3SLS) the interaction between them has studied. Results show that the corporate reputation and financial performance has positive interaction. The findings could be useful for investors, managers and other users to establish the relationship between corporate reputation and financial performance.
Volume 22, Issue 4 (12-2018)
Abstract
The article deals with a semantic scrutiny into the meaning of "restitution" of illegally possessed property and its relation to similar concepts.
Here "restitution" has been used in its absolute meaning, i.e. "dispossession of a person from property obtained without legitimate and legal cause", and not limited to "returning of the object to its legal owner".
Based on this, to establish the truthfulness of the concept of "restitution, there is no need for a private plaintiff to exist – contrary to whose interest such illegal possession runs, rather, the Substitute Asset is classified under the concept “restitution”. The Arabic rule "حرمت أکل مال به باطل" (meaning: prohibition of eating the wrong property) and wide scope of concept of “مال حرام” in the Islamic jurisprudence also supports this Opinion.
In British Law, according to the most recent viewpoints, in order for the "restitution" to take effect the illegal possession should not necessarily be to the detriment of the plaintiff or any other third person; rather the axial fact is that nobody’s property is expected to increase unduly.
In the Iranian and British legal texts, this meaning of restitution (dispossession of a person from illegally obtained property) has been mixed with similar concepts especially "confiscation", and has created a kind of Semantic confusion. Relying on the priority of meaning over the apparent wording, the article seeks a suggestion to this existing confusion and disparity.