Articles
Middle East Journal of Scientific Research (discontinued) (19998147)13(3)pp. 280-287
Tourism has many social, cultural and environmental effects which affects domestic people, so has produced many concerns. It is anticipated that tourist will travel too much in the next 20 years because of tourism's economical and social effects. Tourism play an important role in world economy and it is expected that it get more importance in the next years. Tourism affects occupation rate, payment balance and economical stability of many countries. This industry is an application one, so that is a potential to improve occupation situation, especially for low-skilled jobs. In Tajikistan, unemployment rate is focused in this area. In addition, tourism jobs are more dispersed than the other economical divisions, so they are parallel to decentralization policy of Tajikistan. According to the experts, one of the reasons for unsuccessfulness of Tajikistan in tourism is low notice to modern tourism market. A sample of 80 active persons in tourism industry in Tajikistan for four years (2007-2010) was selected. Binomial test, Freedman variance analysis test and correlation test were used to test assumptions. The results show that Suitable distribution channels strategies affect attraction of foreign tourists. © IDOSI Publications, 2013.
Middle East Journal of Scientific Research (discontinued) (19998147)18(7)pp. 1042-1047
In knowledge-based economy, intellectual capital is used to create and increase of organizational value and the position of any organization depends on managing these valuable and scarce resources. According to resource-based perspective of company, intellectual capitals are strategic resources that enable companies to create competitive advantage and better financial performance. So, the managers should measure intellectual capital as an important criterion for increasing business performance of organizations, determining the real value f intellectual capitals and even improving their control. In this paper we attempt to investigate the relationship between intellectual capital and increase of organizational value. In this research, firstly intellectual capital value of companies accepted in Tehran stock exchange in a 7 years period between 2006-2012 was calculated using VAIC model. Then, the relationship between intellectual capital and the elements of organizational value of companies was evaluated. In this study, the statistical methods used for data analysis are multiple regression and correlation coefficients. The selected sample includes 84 companies for a period of 7 years and company size, type of industry and investment intensity ratio have been considered as control variables. The findings show significant and positive relationship between intellectual capital and increase of organizational value and the positive effect of control variables on the relationship between intellectual capital and increase of organizational value. © IDOSI Publications, 2013.
Life Science Journal (discontinued) (10978135)10(SUPPL. 5)pp. 611-615
Accounting plays an important role in economical system. Precise decision-making is inevitable by individuals, companies, government, etc for proper distribution and efficiency of financial resources. To make such decisions, decision-makers must have reliable information. In fact, the goal of accounting is to help these decisionmakers. On the other hand, investment is essential in growth process and economical development of country. In this study, a number of accounting variables such as accounting profit, degree of operating leverage (DOL), degree of financial leverage (DFL) and degree of total leverage (DTL) were selected as symbols of accounting information. Then their relation with systematic risk of those companies accepted in Tehran Stock Exchange was investigated. In this research, a sample including 98 companies accepted in Tehran Stock Exchange were selected during a 6 years period (2005-2011). Regarding to nature and method, this is correlation research,In order to test the assumptions, linear regression was used and in order to test correlation of variables, p-value test was used. The results showed that there is a direct relation between accounting profit and DFL with systematic risk by 90% confident level. Also, there is not a significant relation between DOL and DTL with systematic risk.
