Original Research
Technology Adoption Propensity of the Banking Customers in India: An Insight

Irbha Magotra; Jyoti Sharma; Supran Kumar Sharma

Volume 2, Issue 2 , February 2015, Pages 111-124

Abstract
     The acceptance of the SSTs by the banking customers has been recognized as one of the crucial aspects in the success of SST implementation. The researchers, at various points of time and in different contexts, have highlighted the need for the identification of the factors affecting the ...  Read More

Original Research
Official Development Assistance and Economic Growth in Iran

Ramiar Refaei; Morteza Sameti

Volume 2, Issue 2 , February 2015, Pages 125-135

Abstract
  Foreign aid is one of the most important policy tools that rich countries use for helping poor countries to improve population well-being and facilitate economic and institutional development. The concept of foreign aid orofficial development assistance (ODA) is widely used and accepted as a flow of ...  Read More

Original Research
The Reasons of Considering Ethics in Accounting Job

Azam Roosta Meymandi; Hossein Rajabdorri; Ziba Asoodeh

Volume 2, Issue 2 , February 2015, Pages 136-143

Abstract
  In the current commercial environment, the role of accountants is important. Indeed, accountants have key role in success and dynamics of organizations. Based on their vital role in organization, it can be said we can rely on the accountants and the results of their work as we can consider suitable level ...  Read More

Original Research
Free Cash Flow, Capital Structure and the Value of Listed Companies in Tehran Stock Exchange

Roya Mansourlakoraj; Sahar Sepasi

Volume 2, Issue 2 , February 2015, Pages 144-148

Abstract
  The current research attempts to investigate the relationship between the free cash follow and capital structure and value of listed companies in Tehran Stock Exchange. For this reason, 80 companies were investigated during 2009-2013. Lehn. & poulsen and debt leverage models were used to measure ...  Read More

Original Research
Capital Structure and Firms Performance in Tehran Stock Exchange

Morteza Kazempour; Mohammad Ali Aghaei

Volume 2, Issue 2 , February 2015, Pages 149-152

Abstract
  This study investigated the relationship between capital structure and firm performance in firms operating on the Tehran Stock Exchange (TSE). Capital structure was measured by debt leverage. Firm performance was measured using the Tobin’s Q. The sample size was 100 companies operating on the exchange ...  Read More

Original Research
Performance Measurement Systems

Syafiyah Norsyahira Jubidin; Nor Filianie Aziz; Asraf Ahmad; Shahryar Sorooshian

Volume 2, Issue 2 , February 2015, Pages 153-155

Abstract
  This article is in the form of a viewpoint, presenting the need of the support from academic journals to contribute through calls for publishing studies in the area of performance analysis system development for businesses and industries. The paper starts with a short review of current performance analysis ...  Read More

Original Research
People Supervision on Sovereignty from the Perspective of Islam and Iranian Laws

Payman Haj Mahmoud Attar; Ali Adibi

Volume 2, Issue 2 , February 2015, Pages 156-166

Abstract
  The subject of “participatory” and “observing” societies in the area of politics and society throughout the world is associated with the topic of “people participation in determining destiny” and “monitoring the performance of government and states” and ...  Read More