ORIGINAL_ARTICLE
Export New Product Success: The Impact of Market and Technology Orientation
The extant literature implies that export companies attempt to improve export new product performance in order to reach superior and sustainable business performance and thus remain competitive. However, the degree to which companies must focus either on market or technological issues as the factors involved in new product performance has been a problem they often encounter. The current research aims at investigating the impact of those orientations on export new product performance. Surveying export chemical manufacturing companies, partial least squares indicate that although both orientations have significant positive impacts on export new product success, the impact of technology orientation is higher. After the conclusions are drawn, the limitations and suggestions for future research are discussed.
https://www.ijmae.com/article_115457_31f12e1370fb919773dcb0935e3ea47e.pdf
2014-12-01
322
337
Market orientation, Technology orientation, Export new product success, Market dynamism
Competitive intensity
Sohrab
Jaferian
sohrab.jaferian@ut.ac.ir
1
Faculty of Entrepreneurship, University of Tehran, Tehran, Iran
LEAD_AUTHOR
Mehran
Rezvani
m.rezvani@ut.ac.ir
2
Faculty of Entrepreneurship, University of Tehran, Tehran, Iran
AUTHOR
Appiah-Adu, K., & Ranchhod, A. (1998). Market orientation and performance in biotechnology industry: an exploratory empirical analysis. Technology Analysis & Management, 197 - 210.
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Augusto, M., & Coelho, F. (2007). Market orientation and new-to-the-world products: exploring the moderating effects of innovativeness, competitive strength, and environmental forces. Industrial Marketing Management, 1 - 15.
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Baker, W.E., & Sinkula, J.M. (1999). Learning orientation, market orientation, and innovation: integrating and extending models of organizational performance. Journal of Market - Focused Management, 295 - 308.
5
Boso, N., Cadogan, J.W., & Story, V.M. (2012a). Complementary effect of entrepreneurial and market orientations on export new product success under differing levels of competitive intensity and financial capital. International Business Review, 667 - 681.
6
Boso, N., Cadogan, J.W., & Story, V.M. (2012b). Entrepreneurial orientation and market orientation as drivers of product innovation success: a study of exporters from a developing economy. International Small Business Journal, 1 - 25.
7
Cadogan, J. W., Diamantopoulos, A., & De Mortanges, C. P. (1999). A measure of export market orientation: scale development and cross-cultural validation. Journal of International Business Studies, 689-707.
8
Cadogan, J. W., Diamantopoulos, A., & Siguaw, J. A. (2002). Export market-oriented activities: Their antecedents and performance consequences. Journal of International Business Studies, 615–626.
9
Cadogan, J., et al (2012). Strategic flexibilities and export performance: the moderating roles of export market-oriented behavior and the export environment. European Journal of Marketing, 36 - 58.
10
Cadogan, J.W., Cui, C.C., & Li, E.K.Y. (2003). Export market-oriented behavior and export performance: the moderating roles of competitive intensity and technological turbulence. International Marketing Review, 493 - 513
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Cadogan, J.W., Kuivalainen, O., & Sundqvist, S. (2009). Export market-oriented behavior and export performance: quadratic and moderating effects under differing degrees of market dynamism and internationalization. Journal of International Marketing, 71 - 89.
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Grinstein, A. (2008). The relationships between market orientation and alternative strategic orientations: a meta-analysis. European Journal of Marketing, 115 - 134.
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29
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30
Jeong, I., Pae, J.H., & Zhou, D. (2006). Antecedents and consequences of the strategic orientations in new product development: the case of Chinese manufacturers. Industrial Marketing Management, 348 - 358.
31
Kirka, A.H., & Hult, M. (2009). Intra-organizational factors and market orientation: effects of national culture. International Marketing Review, 633 - 650.
32
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Kropp, F., Lindsay, N.J., & Shoham, A. (2006). Entrepreneurial, market, and learning orientations and international entrepreneurial business venture performance in South African firms. International Marketing Review, 504 - 523.
35
Langerak, F. (2001). The relationship between customer and supplier perceptions of the manufacturer's market orientation and its business performance. International Journal of Market Research, 43 - 62.
36
Miller, D., & Friesen, P. H. (1982). Innovation in conservative and entrepreneurial firms: Two models of strategic momentum. Strategic Management Journal, 1–25.
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Phillips, L.W. (1981). Assessing measurement error in key informant reports: a methodological note on organizational analysis in marketing. Journal of Marketing Research, 395 - 415.
40
Pinho, J.C., & Martins, L. (2010). Exporting barriers: insights from Portuguese small- and medium-sized exporters and non-exporters. Journal of International Entrepreneurship, 254 - 272.
41
Reid, M., & Brady, E. (2012). Improving firm performance through NPD: the role of market orientation, NPD orientation and the NPD process. Australasian Marketing Journal, 235 - 241.
42
Ruekert, R.W. (1992). Developing a market orientation: an organizational strategy perspective. International Journal of Research in Marketing, 225 - 245.
43
Shapiro, B.P. (1988). What the hell is market-oriented?. Harvard Business Review, 119 - 125.
44
Subramanian, R., and Gopalakrishna, P. (2001). The market orientation-performance relationship in the context of a developing economy: an empirical analysis. Journal of Business Research, pp.1 - 13.
45
Tenenhaus, M., et al (2005). PLS path modeling. Computational Statistics and Data Analysis, 159 - 205.
46
Wong, S.K.S, & Tong, C. (2012), The influence of market orientation on new product success. European Journal of Innovation Management, 99 - 121.
47
Yang Y., et al (2012). What are the effective strategic orientations for new product success under different environments? An empirical study of Chinese businesses. Journal of Product Innovation Management, 166 - 179.
48
ORIGINAL_ARTICLE
Mapping the Science of Soft Operations Research Based on ISI Subject Areas
The present study aimed at visualizing the Soft Operations Research (SOR) domain. For this purpose, the six-phase mapping process was used. In this process, the first phase deals with extracting the data. Analysis unit is selected in the second phase. In the third and fourth phases, frequency of articles is studied and similarities among the extracted articles are determined, respectively. In the fifth phase, the related areas are identified by using a clustering algorithm. Finally, subject areas are mapped and analyzed by using the clustering steps in the sixth phase. Based on the results of the mapping process in this research, six clusters in the areas of management and social sciences, engineering sciences, behavioral sciences, geology and environmental studies, sociology and natural resources and mathematics were obtained.
https://www.ijmae.com/article_115458_423cdb1125b1f99e2a4a9dfd62bece61.pdf
2014-12-01
338
352
OR in societal problem analysis
Soft Operations Research (SOR)
Science Map and ISI Database
Mohammad
Mehregan
mehregan@ut.ac.ir
1
Professor in Operations Research, Faculty of Management, University of Tehran, Iran
AUTHOR
Mohammad
Akhavan Anvari
mrakhavan@ut.ac.ir
2
PhD Candidate in Operations Research, Faculty of Management, University of Tehran, Iran
LEAD_AUTHOR
Kamyar
Raissifar
3
PhD Student in Organizational Behavior, Faculty of Management, University of Tehran, Iran
AUTHOR
Börner, K. (2010). Atlas of science. MIT Press.
1
Börner, K., Boyack, K. W., Milojević, S., & Morris, S. (2012). An introduction to modeling science: Basic model types, key definitions, and a general framework for the comparison of process models. In Models of Science Dynamics (pp. 3-22). Springer Berlin Heidelberg.
2
Börner, K., Chen, C., & Boyack, K. W. (2005). Visualizing knowledge domains. Annual review of information science and technology, 37(1), 179-255.
3
Boyack, K. W., Klavans, R., & Börner, K. (2005). Mapping the backbone of science. Scientometrics, 64(3), 351.374.
4
De Nooy, W., Mrvar, A., & Batagelj, V. (2011). Exploratory social network analysis with Pajek: Cambridge University Press.
5
E Silva, M. C., & Teixeira, A. A. (2012). Methods of assessing the evolution of science: A review. European Journal of Scientific Research, 68(4), 616-635.
6
Heyer, R. (2004). Understanding Soft Operations Research: The methods, their application and its future in the Defence setting: DTIC Document.
7
Jain, A. K., Murty, M. N., & Flynn, P. J. (1999). Data clustering: a review. ACM computing surveys (CSUR), 31(3), 264-323.
8
Kaufman, L., & Rousseeuw, P. J. (2009). Finding groups in data: an introduction to cluster analysis. John Wiley & Sons.
9
Klavans, R., & Boyack, K. W. (2007). Is there a convergent structure of science? A comparison of maps using the ISI and Scopus databases. Paper presented at the Proceedings of ISSI.
10
Klavans, R., & Boyack, K. W. (2008). Toward a consensus map of science. Journal of the American Society for Information Science and Technology, 60(3), 455-476.
11
Lucio-Arias, D., & Scharnhorst, A. (2012). Mathematical approaches to modeling science from an algorithmic-historiography perspective. In Models of Science Dynamics (pp. 23-66). Springer Berlin Heidelberg.
12
Price, D. J. D. S. (1965). Statistical studies of networks of scientific papers. Paper presented at the Statistical Association Methods for Mechanized Documentation: Symposium Proceedings.
13
Shiffrin, R. M., & Börner, K. (2004). Mapping knowledge domains. Proceedings of the National Academy of Sciences of the United States of America, 101(Suppl 1), 5183-5185.
14
Small, H. (1999). Visualizing science by citation mapping. Journal of the American society for Information Science, 50(9), 799-813.
15
Steinbach, M., Karypis, G., & Kumar, V. (2000). A comparison of document clustering techniques. In KDD workshop on text mining (Vol. 400, No. 1, pp. 525-526).
16
Van Den Besselaar, P., & Heimeriks, G. (2006). Mapping research topics using word-reference co-occurrences: A method and an exploratory case study. Scientometrics, 68(3), 377-393.
17
ORIGINAL_ARTICLE
The Value Relevance of Voluntary Disclosure: Evidence from Tunisia Stock Market
The present research examines empirically whether domestic investors in the Tunisia Stock Market (BVMT) perceive voluntary disclosure to be value-relevant. The study is motivated by the market-based value-relevance literature in the U.S. and by the developments of accounting and stock markets in Tunisia. This research, explores through an investigation by questionnaire external auditors’ perception of the value relevance of voluntary information in the annual reports, it also uses panel data analysis to examine the association between voluntary disclosure and firm value. The Results reveal that external auditors discern that the politics of voluntary disclosure in the annual reports is minimalist. Results show, also, the interest that carries these auditors to nonfinancial and budgetary indicators and the utility of the annual report to the certification. After controlling profitability and size, regression results indicate a negative and insignificant relationship between voluntary disclosure and firm value. This lack of statistical significance supports the idea that there is a complex interplay of different factors affecting this association. However, this paper has contributes to that investigation in the context of emerging capital market in the North African Region.
https://www.ijmae.com/article_115459_e93456423743c6c20470d1f6d6bd4dd5.pdf
2014-12-01
353
370
Disclosure Quality
Value-relevance
Voluntary Disclosure
Tunisia
Inès
Belgacem
ines_belgacem@yahoo.fr
1
Assistant professor, Institute of Higher Business Studies, University of Sousse, Sousse, Tunisia
LEAD_AUTHOR
Abdelwahed
Omri
abom@yahoo.fr
2
Professor of Finance, Tunis Higher Institute of Management, University of Tunis, Tunisia
AUTHOR
Alford, A.W., Jones, J.J. & Zmijewski, M.E. (1994) Extensions and violations of the statutory SEC form 10-K filing requirements. Journal of Accounting and Economics 17 (2), 229-254.
1
Alford, A.W., Jones, J.J., Leftwich, R. & Zmijewski R. (1993).The relative informativeness of accounting disclosures in different countries. Journal of Accounting Research 31, 183−223.
2
Ali, A. & Hwang, L. (2000) Country-specific factors related to financial reporting and the value relevance of accounting data. Journal of Accounting Research 38, 1-21.
3
Aljifri, K. (2008) Report disclosure in a developing country: The case of the UEA. Advances in Accounting 24, 93-100.
4
Alsaeed, K. (2006) The association between firm-specific characteristics and disclosure: The case of Saudi Arabia. Managerial Auditing Journal 21 (5), 476-496.
5
Anondarjan, A. & Hassan, I. (2010) Value relevance of earnings evidence from middle eastern and north African countries. Advancing in Accounting, incorporating Advances in International Accounting 26 (2), 270-279.
6
Baek, J., Kang, J. & Park, K. S. (2004) Corporate governance and firm value: Evidence from the Korean financial crisis. Journal of Financial Economics 71 (2), 265−313.
7
Ball, R. & Brown, P. (1968) An empirical evaluation of accounting income numbers”. Journal of Accounting Research 6, 159-177.
8
Barth, M. E., Beaver, W. H. & Landsman, W. R. (1996) Value relevance of banks’ fair value disclosures under SFAS No. 107. The Accounting Review 71, 513-537.
9
Ben Naceur, S. & Omrane, M. (2011) The effects of bank regulations, competition, and financial reforms on banks' performance. Emerging Markets Review 12 (1), 1-20.
10
Botosan, C.A. & Plumlee, M.A. (2002) A re-examination of disclosure level and the expected cost of capital. Journal of Accounting Research 40 (1):21-40.
11
Botosan, C.A. (1997) Disclosure level and the cost of equity capital. Accounting Review 72 (3), 323-350.
12
Bradbury, M.E. (1992) Voluntary disclosure of financial segment data: New Zealand evidence. Accounting and Finance 32 (91), 15–26.
13
Bryman, A. & Cramer, D. (1997) Quantitative data Analysis with SPSS for windows. London: Routledge.
14
Burgstahler, D. & Dichev, L. (1997) Earnings management to avoid earnings decreases and losses”, Journal of Accounting and Economics 24 (1), 99-126.
15
Bushee, B.J., Matsumoto, D.A. & Miller, J.S. (2003) Open versus Closed Conference Calls: The Determinants and Effects of Broadening Access to Disclosure Journal of Accounting and Economics 34, 149-80.
16
Chakroun, R. & Mattoussi, H. (2010) La confrontation entre l’offre et la demande d’informations volontaires au niveau des rapports annuels dans un pays émergent: cas de la Tunisie », Crises et nouvelles problématiques de la Valeur, Nice (France, 2010), Working Paper. http://halshs.archives-ouvertes.fr/hal-00479534.
17
Chen, J.P; Chen, J. & Su, X. (2001) Is accounting market value-relevant in the emerging Chinese stock market? Journal of international accounting auditing and taxation 10 (1), 1-22.
18
Easton, P., Harris, R & Ohlson, J. (1992) Aggregate accounting earnings can explain most of security returns: the case of long return intervals. Journal of Accounting and Economics, 119-142.
19
Filip, A. & Raffournier, B. (2010) The value relevance of earnings in a transition economy: the case of Romania. The International Journal of Accounting 45 (1), 77-103.
20
Frank, J. (2002) Measures of contributions to price discovery to price discovery: A comparison. Journal of Financial Markets. 5 (3), 323-32.
21
Gana, M. & Chemli, C. (2008) Gouvernance et liquidité: Cas du marché boursier Tunisie, Euro-Mediterranean Economics and Finance Review 3 (1), 128-139.
22
Gjerde, ϴ., Knivsfla, K. & Sættem, F. (2011) The value relevance of financial reporting in Norway 1965—2004. Scandinavian Journal of Management 27, 113-128.
23
Graham, J.R., Harvey, C.R & Rajgopal, S. (2005) The economic implications of corporate financial reporting. Journal of Accounting and Economics 4 (1), 3-73.
24
Haddad, A.E., AlShattarat, W.K. & Nobanee, H. (2009) Voluntary disclosure and stock market liquidity: evidence from the Jordanian capital market. International Journal of Accounting, Auditing and Performance Evaluation 5 (3), 285- 309.
25
Hakim, F. & Omri, A. (2008) Earnings quality and equity liquidity: evidence from Tunisia. International Journal of Managerial and Financial Accounting 1 (2), 147-165.
26
Harris, T., Lang, M. & Moller, H. (1994) The value relevance of German accounting measures: an empirical analysis. Journal of Accounting Research 32, 187-209.
27
Hassan, O.A.G., Romilly, P., Giorgioni, G. & Power, D. (2009) The value relevance of disclosure: Evidence from the emerging capital market of Egypt. The International Journal of Accounting 44 (1), 79-102.
28
Hayn, C. (1995) The information content of losses. Journal of Accounting and Economics 20, 125-153.
29
Healy, P.M. & Palepu, K.G. (2001) Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of Accounting and Economics 31 (1-3), 405-440.
30
Healy, P.M., Hutton, A. & Palepu, K. (1999) Stock performance and intermediation changes surrounding sustained increases in disclosure. Contemporary Accounting Research 16 (3), 485-520.
31
Hossain, M. & Reaz, M. (2007) Determinants and characteristics of voluntary disclosure by Indian banking companies. Corporate Social Responsibility and Environmental Management Corp. Soc. Responsibility. Environment Management 14 (5), 274-288.
32
Hossain, M. & Hammami, L. (2009) Voluntary disclosure in the annual reports of an emerging country: The case of Qatar. Advances in Accounting, incorporating Advances in International Accounting 25, 255-265.
33
Iatridis, G.E. (2011) Accounting disclosure, accounting quality and conditional and unconditional conservatism. International Review of Financial Analysis 20 (2), 88-102.
34
Kenneth, W. Shaw. (2003) Corporate disclosure quality, earnings smoothing, and earnings’ timeliness”, Journal of Business Research 5 (6), 1043-1050
35
Lang, M. & Lundholm, R. (1993) Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures. Journal of Accounting Research 31 (2), 246-271.
36
Lang, M. H. Lins K. V. & Miller, D. (2003) ADRs, analysts, and accuracy: Does cross listing in the U.S. improve a firm's information environment and increase market value? Journal of Accounting Research 41(2), 317- 345.
37
Leuz, C. Verrecchia, R. (2000) The economic consequences of increased disclosure. Journal of Accounting Research 38, 91-124
38
Lopes, P. T. & Rodrigues, L. L. (2007) Accounting for financial instruments: An analysisof the determinants of disclosure in the Portuguese stock exchange. International Journal of Accounting 42 (1), 25-56.
39
Loukil, N., Zayani, M.B & Omri, A. (2010) Impact of liquidity on stock returns: An empirical investigation of the Tunisian stock market. Macroeconomics and Finance in Emerging Market Economies 3 (2), 261-283.
40
Manita, R. (2008) La qualité de l’audit externe: proposition d’une grille d’évaluation axée sur le processus d’audit. M@n@gement 11 (2), 187-209.
41
Marston, C. & Polei, A. (2004) Corporate reporting on the Internet by German Companies. International Journal of Accounting Information System 5 (3): 285-311.
42
Matoussi, H., Karaa, A. & Maghraoui, R. (2004) Information asymmetry, disclosure level and securities liquidity in the BVMT. Finance India 18, 547-557.
43
Naser, K. & Nuseibeh, R. (2003) Quality of financial reporting: Evidence from the listed Saudi non-financial companies. International Journal of Accounting 38, 41-69.
44
Neuman, W.L. (2000) Social Research Methods: Qualitative and Quantitative Approaches, Allyn and Bacon, Boston, MA.
45
Patelli, L. & Prencipe, A. (2007) The Relationship between Voluntary Disclosure and Independent Directors in the Presence of a Dominant Shareholder. European Accounting Review 16 (1), 5-33.
46
Raffournier, B. (1995) The determinants of voluntary financial disclosure by Swiss listed companies”, The European Accounting Review 4 (2), 261-280.
47
Wang, K., O S. & Claiborne, M.C. (2008) Determinants and consequences of voluntary disclosure in an emerging market: Evidence from China”, Journal of International Accounting, Auditing and Taxation 17 (1), 14-30.
48
Young, S. D & O’Byrne, S. F. (2001) EVA and value-based management: A practical guide to implementation”. New York: McGraw-Hill.
49
ORIGINAL_ARTICLE
Effects of Negotiations about the Formation of Construction Consortium on Consortium Successful Performance in Iran’s Construction Industry
Growth rate in the number of consortiums formed between Iranian contractors in the construction industry has increased during the recent decade. To enhance competitiveness and capacity, and to enter new markets, contractors in the construction industry develop different forms of consortiums. This case study which is done among the Iranian construction contracting firms centers on the issues involved in the first stage of the process of forming a consortium and agreement that must be negotiated between the partners. Results show that some of the key issues affecting the increase in the success rate of the consortium in the construction industry are identifying the objectives and scope of the consortium, clear definition of each stakeholder’s duties, clarifying the financial rules governing the consortium, identifying the decision-makers, and the decision-making mechanisms in the consortium. Therefore, holding effective and efficient meetings at the first stage of the process of consortium formation and increased understanding of the key issues among the stakeholders has a significant effect on the success of consortium performance.
https://www.ijmae.com/article_115460_6432a9c4da0159adbae2d6fea2d88e3b.pdf
2014-12-01
371
388
Construction consortium
process of consortium formation
process of negotiations
description of the partners’ duties
mutual trust
Samira
Kolbehdari
skolbehdari@yahoo.com
1
PhD Candidate, Tarbiat Modares University, School of Architecture & Art, Tehran, Iran
LEAD_AUTHOR
Mohamad
Sobhiyah
sobhiyah@modares.ac.ir
2
School of Architecture & Art, Tarbiat Modares University,Tehran, Iran
AUTHOR
Anderson, E. & Weitz, B. (1989). Determinants of Continuity In Conventional Industrial Channel Dyads. Marketing Science, 8:13.
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Andrew C., I. & Li, K.-Q. (1999). Joint Venture Formation: Planning And Knowledge Gathering For Success. Organizational Dynamics, 15.
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Badger, W. W. & Mulligan, D. E. (1995). Rationale And Benefits Associated With International Alliances. Journal of Construction Engineering And Management, 121, 12.
3
Bing, L. & Tiong, R. L. K. (1999). Risk Management Model For International Construction Joint Ventures. Journal of Construction Engineering And Management, 125, 8.
4
Bing, L., Tiong, R. L. K., Fan, W. W. & Chew, D. A. S. (1999). Risk Management In International Construction Joint Ventures. Journal of Construction Engineering and Management, 125, 8.
5
Chen, C. (2005). Entry Strategies for International Construction Markets. Doctoral Dissertation, Pennsylvania State University, University Park, Pa.
6
Contractor, F. J. & Lorange, P. (1988). Why Should Firms Cooperate? The Strategy And Economics Basis For Cooperative Ventures. Cooperative Strategies in International Business, F. J. Contractor And P. Lorange, Eds., Lexington Books, Lexington, Mass.
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Gale, A. & Luo, J. (2004). Factors Affecting Construction Joint Ventures In China. International Journal of Project Management, 22, 10.
8
Geringer, J. M. 1988. Joint Venture Partner Selection: Strategies for Developing Countries. Quorum, New York.
9
Geringer, J. M. & Hebert, L. (1989). Control and Performance of International Joint Ventures. Journal Of International Business Studies, 20, 20.
10
Geringer, J. M. & Hebert, L. (1991). Measuring Performance of International Joint Ventures. Journal Of International Business Studies, 22:14.
11
Girmscheid, G. & Brockmann, C. (2010). Inter And Intraorganizational Trust In International Construction Joint Ventures. Journal of Construction Engineering And Management, 136, 9.
12
Harrigan, K. R. (1988). Strategic Consortiums and Partner Asymmetries. Cooperative Strategies In International Business: Joint Ventures and Technology Consortiums Between Firms. Ma: Lexington Books, 20.
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Herzfeld, E. (1989). Joint Ventures. Bristol: Jordans.
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Hinze, J. (1993). Construction Contracts. Mcgraw-Hill, New York.
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Ho, S. P., Lin, Y.-H., Chu, W. & Wu, H.-L. (2009). Model for Organizational Governance Structure Choices in Construction Joint Ventures. Journal of Construction Engineering And Management, 135, 14.
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Hwang, C. & Yoon, K. (1981). Multiple Attribute Decision Making Methods And Applications. New York: Springer-Verlag:181.
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Lee, S. & Ness, A. (1986). Investment Approval. China Business Review, 5.
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Llaneza, A. V. & Garcia-Canal, E. (1998). Distinctive Features Of Domestic And International Joint Ventures. Management International Review, 38, 17.
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Mohamed, S. (2003). Performance In International Construction Joint Ventures: Modeling Perspective. Journal of Construction Engineering and Management, 129, 8.
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Munns, A. (1995). The Potential Influence of Trust On The Successful Completion Of A Project. International Journal of Project Management, 13, 6.
21
Munnsa, A. K., Aloquili, O. & Ramsay, B. (2000). Joint Venture Negotiation and Directorial Practices In The New Countries Of The Former Soviet Union. International Journal of Project Management, 18, 11.
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Nair, A. S. & Stafford, E. R. (1998). Strategic Alliances in China: Negotiating the Barriers. Long Range Planning, 31, 8.
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Nielsen, B. B. (2007). Determining International Strategic Alliance Performance: A Multidimensional Approach. International Business Review, 16:25.
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Ngowi, A. B. (2007). The Role Of Trustworthiness In The Formation And Governance Of Construction Alliances. Building Environment, 42, 8.
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Norwood, S. R. & Mansfield, N. R. (1999). Joint Venture Issues Concerning European and Asian Construction Markets Of The 1990's. International Journal of Project Management, 17.
26
Ozorhon, B., Arditi, D., Dikmen, I. & Birgonul, M. T. (2008). Effect Of Partner Fit In International Construction Joint Ventures. Journal Of Management In Engineering, 24, 10.
27
Pangarkar, N. & Klein, S. (2004). The Impact of Control on International Joint Venture Performance: A Contingency Approach. Journal of International Marketing, 12, 22.
28
Pareto, V. (1971). Manual of Political Economy. English Translation by A.M. Kelley, New York, 1971.
29
Sillars, D. N. & Kangari, R. (1997). Japanese Construction Alliances. Journal of Construction Engineering and Management, 123, 7.
30
Tatoglu, E. & Glaister, K. W. (1998). Performance of International Joint Ventures In Turkey: Perspectives Of Western Firms And Turkish Firms. International Business Review, 7, 23.
31
Van Olderberg, M. (1995). Court with Care. International Business, April, 4.
32
ORIGINAL_ARTICLE
The Role of Islamic State in Determination of the Bank Deposit and Loan Interest Rates
One of the main issues in monetary and banking section is determining the deposit and loan interest rates. In today world, determining the deposit and loan interest rates and their notifications has a great significance for a financial system; it can also have many juridical, legal and economic effects. So, any change in this important issue can question the economic stabilization of our country. But the question here is that who should specify the deposit and loan interest rates? Is this the duty of the Islamic governor or there is no need to his intervention, and the market itself can reach the equilibrium price based on the principle of freedom? To answer this question, we need to investigate it from the Islamic jurisprudence viewpoint; then after proving that determining the deposit and loan interest rates is a kind of pricing, the results of inspecting the issue of pricing can be used for deposit and loan interest rates determination. This article, firstly, explains the Islamic jurisconsults' views on pricing, then it introduces deposit and loan interest rates determination as kinds of pricing, and uses the results of inspecting the issue of pricing which can be used for deposit and loan interest rates determination.
https://www.ijmae.com/article_115461_d305c637180b59ef8b50e963f153e7fd.pdf
2014-12-01
389
401
pricing
Government pricing
Market pricing
deposit interest rates
Loan interest rates
Islam
Meisam
Omrani
meisamisu@gmail.com
1
Department of Management, Tabaran Institute of Higher Education, Mashhad, Iran
LEAD_AUTHOR
Fatemeh
Heidari
2
M.A in Translation Studies, Ferdowsi University of Mashhad, Mashhad, Iran
AUTHOR
AL-Tohidi, M. A. (1991). mesbah Al-Feqahah. Koweit: Dar Al-Hadi.
1
Al-Koleini, Mohammad Ibne Yaqoub. (1980). Al-Kafi (Vol. 5). Beirout: Dar S’ab va Dar Al-Ta’arof.
2
Bahari Qaramaleki, H., & moosavian, S. A. (2011). Principles on Pricing in the View of Imamiyeh’s Jurisprudence. Economic Knowledge, (2).
3
dehkhoda, ali akbar. (1998). Dehkhoda Encyclopedic Dictionary of Persian Language. Tehran: Tehran University.
4
Golriz, H. (2007). A Descriptive Dictionary of Vocabulary and Term in Economical Sciences (1st volume.). Center of banking education.
5
Hor Ameli. (1993). Vasael Al- Shi’a (Vol. 17). Qom: Al Al-Beit institute.
6
Hosseini, S. R. (2005). Pricing in Islam and Jurisprudence. Economical Research, (V.4).
7
Mohammad Ibne Al-Sadooq. (1995). Man La Yahzarah Al- Faqih (2nd edition.). Qom: Islamic publication institute.
8
Mohaqeq Helli. (1985). Al-Mo’tabar fi Sharh Al-Mokhtasar. Qom: Sayyed Al-Shohada institute.
9
Moosavian, S. A. (2008a). Juridical and economic study to determine interest rates. Papers presented in Islamic banking conference, 410–435.
10
Moosavian, S. A. (2008b). A Juridical Look on Prices and Interest Rates. The Economy World Paper.
11
Na’man Ibne Mohammad, Al-Tamimi Al-Maqrebi. (1969). Da’aem Al-Islam va Zekr Al-Hal Al-Qazaya va Al- Ahkam (Vol. 2). Egypt: Dar AL-Ma’aref.
12
Nahj Al-Balaqeh. (n.d.).
13
Shadi, G., & Bakhtaee, A. (2006).Tadbir, (V.178).
14
Shams Al-Din, M. M. (1999). The international publication company of Islamic propaganda organization.
15
ORIGINAL_ARTICLE
The Study of Dangers Related to the Ship’s Stability during Container Loading and Discharging in Ports and its Solutions
One of the greatest technological changes and developments in international transportation is the foundation and prevalence of containers in this area. Nowadays, operators of transportation and trade use containers because of their high strength, the ability to store them on top of each other on the ship, its water proof material, no need for a covered storage room, the fact that it can easily and quickly be loaded onto a ship, truck, or train, fast transportation, minimum cargo damage during cargo operation & transportation, its security against thieves, they are reusable, packages can be sorted like trays, and they can be used on refrigerated ships since each container has a set of goods with a packing list and the accumulation of these goods in one large package decreases the number of packing lists and at the same time decreases the number of customs documents. Considering this topic, the dangers related to the ship’s stability while loading and discharging containers in ports will be reviewed and solutions will be brought up. The results of this study can help port and ship workers decrease these dangers while loading and discharging containers in ports.
https://www.ijmae.com/article_115462_26f8798413f0f44dd965a986b7dfcab6.pdf
2014-12-01
402
415
Risk Management
Container ship
Container Depot
Container ship Risk
Bay Plan
Stowage plan
Behzad
Roshani
b.roshani@aut.ac.ir
1
Master of Science, Maritime Transportation, Amirkabir University of Technology, Tehran, Iran
LEAD_AUTHOR
Ambrosino, D., A. Sciomachen, & E. Tanfani. (2004). “Stowing A Containership: The Master Bay Plan Problem.” Transportation Research A 38, 81–99
1
Derrett, D. R. (1990). Ship Stability for Masters And Mates (4th Ed.) Boston: Newnes.
2
Gadeyne, B. & Verhamme, P. (Academic, 2010-2011) Optimizing Maritime Container Terminal Operations, Ghent University, Faculty of Economics And Business Administration.
3
Gesamtverband Der Deutschen Versicherungswirtschaft Gdv, (2010) Container Hand Book (Chb), Brline
4
Imo (Thesis 2012). “International convention For Safe Containers”1972 (Csc)
5
Imo, (2008). The International Code On Intact Stability, Uk: Imo
6
Safarzadeh, M. & Aziz Abadi, E & Hamidi, H. Shahba, M. A. (1996) Maritime Transportation Handbook (3rd Ed.) Tehran, Iran : PMO
7
The Maritime Safety Committee (1998) IMO CRITERIA (A769), UK: IMO
8
The Maritime Safety Committee (2008). Amenment to Imo Criteria (A769) 75 (69) 1998, UK: IMO
9
Wilson I.D. & Roach P.A., (2000). Container stowage planning: a methodology for generating computerised solutions. Journal of the Operational Research Society, 51, pp. 1248-1255.
10
ORIGINAL_ARTICLE
Verification of Legal Entities' Overpaid Claims in Value Added Tax System in Iran
This paper aims to investigate the relationship between the legal entities' overpaid claims and Value Added Tax Organization reports. The statistical population consists of those legal entities subject to the first and second phases of value added tax system operating in the city of Mashhad which have submitted their tax returns to the Tax Organization’s offices during 2008 to 2012 and claimed that their paid taxes and duties are more than those received during the relevant period. Thus, they have requested refund for overpaid taxes and duties. The results showed that there is a significant difference between their claims and reports in the Tax Organization.
https://www.ijmae.com/article_115463_e96714938e733565961c91bdd80580d4.pdf
2014-12-01
416
423
Verification
Tax Organization
Value Added Tax
Legal Entities
Iran
Ahmad
Arki
a.vakili.arki@gmail.com
1
Department of Accounting, Payame Noor University, P.O Box: 19395-4697, Tehran, Iran
AUTHOR
Mahmoud
Motevaselian
motevaselianm@yahoo.com
2
Department of Business Management, Islamic Azad University, Neyshabur Branch, Neyshabur, Iran
AUTHOR
Hamid
Sadeghi Rad
h.sadeghi46@gmail.com
3
Dean of Tax Applied Sciences University and Khorasan Razavi Tax Organization, Mashhad, Iran
LEAD_AUTHOR
Pakzad, M. R. (2012). Value Added Tax History. Tax Bulletin, 89-98.
1
Pajouyan, J. (2005). Challenges of Tax System in Iran Economy, Research and Parliament Quarterly, No. 45, 11 (in Persian).
2
Fakhari, H. (2010). Investigating the Effects of Legal, Administrative and Economic-environmental Factors on Tax Evasion. The Fourth Conference on Financial and Tax Policies in Iran, 617-634 (in Persian).
3
Faridzadeh, A. (2011). Price Effects of Tax on Value Added by Applying Input-Output Technique. Iran Economic Bulletin, Summer, 16 (47), 105-127 (in Persian).
4
Naderan, E. (2008). Proper Solution to Increase the Degree of Value Added Tax in Iran. Office of Value Added Tax Plan (in Persian).
5
Kiani, K. H. (2012). Estimation of Optimum Tax Rate on Value Added in Iran. Journal of Economic Researches, 47. pp. 61-78.
6
Keen, M. & Bansgard, T. (2009). Tax Revenue and Trade Liberalization. IMF, Washangton DC, 201.
7
Faccio, M. and Xu, J. (2012). Tax and Capital Structure. Krannert School of Management, Purdue University, 101.
8