Papers by Morteza Ramazani
SSRN Electronic Journal, 2013
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Firms competing in competitive markets face some technological changes and more demands of custom... more Firms competing in competitive markets face some technological changes and more demands of customers as the competition grows based on market globalization. All these changes affect firms ' management accounting systems. This leads firms to change their management accounting system in which some factors make delay in the process of management accounting changes. We have considered seven factors which make delay in management accounting changes. This research tries to study these factors. Research method in this study is descriptive-survey in which researcher has been benefited from questionnaire and interview techniques. In questionnaire testing, Friedman test has been used to exam the uniformity of variables and then kruskal-wallis test to evaluate the effect of firm size on research independent variables. Research findings show a broad uniformity of the effects of research seven independent variables and then the results of Kruskal –Wallis test indicate the effects of all var...
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Several factors might be affecting the quality of software products. In this study we focus on th... more Several factors might be affecting the quality of software products. In this study we focus on three significant parameters: software manager, programmer and the customer. Our study demonstrates that the quality of product will improve by increasing the information generated by these three parameters. These parameters can be considered as triangular which the quality is its centroid. In this perspective, if the triangular be equilateral, then the optimum quality of the product will be achieved. In other words, to generate high quality software, the ability of software manager, programmer and customer must be same. Subsequently, only a manager or only an expert programmer, and with a software aware customer cannot be a guarantee to the high quality of the software products.
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All in-text references underlined in blue are linked to publications on ResearchGate, letting you... more All in-text references underlined in blue are linked to publications on ResearchGate, letting you access and read them immediately.
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Global Journal of Management and Business Research, 2012
Nowadays, Information technology (IT) is considered as a very important and most useful part of i... more Nowadays, Information technology (IT) is considered as a very important and most useful part of industry, economic and culture, accounting is the system of recording and summarizing business which provide the users with information in their decision making process this research tries to examine the effect of social factors on IT acceptance to by using TAM model. The research method is descriptive-survey based on which the author used descriptive and deductive statistic to meet the research goals. The results indicate the lack of perceived ease of use among ease accountants.
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The present study discusses the role of technology in learning foreign language. The concept of h... more The present study discusses the role of technology in learning foreign language. The concept of high-tech is not just for rocket scientists anymore. It is trickling down to everyday usage, and serving a useful purpose for humanity . Electronic learning and teaching is one of the human findings that have changed our world in the environment of lang uage teaching and learning. Technological development from 1990 leads to an increase in unity of web teaching courses and accordingly a unity in English language learning. This study is based on Technology Acceptance Model (TAM) and examines the role of individual, organizational and social factors in accepting E-learning technology by English language students. The investigator used descriptive-survey method and a sample of questionnaire and interview with English language students who are the target sample of the present study. In order to testify the hypothesis of the study, the investigator used Pearson coefficient and SPSS version 19.
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Capital Markets: Asset Pricing & Valuation eJournal, 2014
Purpose - This research aims to study the relationship and effect of economic value added (EVA), ... more Purpose - This research aims to study the relationship and effect of economic value added (EVA), return on equity (ROE), retained earnings, return on assets (ROA), cash value added (CVA) and free cash flow (FCF) with stock returns. The population of the research consists of 94 companies accepted in Tehran stock exchange (TSE).Design/methodology/approach - The data were analyzed using Eviews software and at two levels of descriptive and inferential of Pearson correlation coefficient tests and multi-variable regression analysis through step by step method. All hypotheses were confirmed except the relationship between ROA and stock return at 95 percent of confidence level.. Findings - The results of regression analysis indicated that the variable of EVA with -0.231 standard coefficient have the most reverse effect on stock return, the residual profit with the coefficient of 0.172 stood at second rank and free cash flows and EVA respectively with standard beta coefficient of 0.129 and 0...
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ERN: Other Emerging Markets Economics: Firm Behavior & Microeconomic Issues (Topic), 2011
In this research we have studied the effective factors which Iranian banks consider them as a sou... more In this research we have studied the effective factors which Iranian banks consider them as a source of granting bank facilities in which four independent variables (general information of the companies, audit report, reserve fund and the activity continuance of companies demanding bank facilities) have been used in the research process. The research method is descriptive – survey in order to gather data we distributed special questionnaire among management and experts who grant bank facilities. Then to lest the research hypothesis we used T test, Friedman to get uniformity of the variables importance and Pearson correlation test. In final section some recommendations have been presented to facilitate the granting process of bank facilities.
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Decision Making, 2011
- Organizations involve technical chnges, humen sources development, and competitive markets. The... more - Organizations involve technical chnges, humen sources development, and competitive markets. The purpose of this research is studying the amount importance of impact of Manufacturing firms changes on management accounting change. Present research has 4 independent variables that include 1- new accountants 2- new packaging 3- new products 4weak financial performance which the method of this research is descriptive- survey and in applied kind that researcher uses to reach the research objectives 4 independent variables by use of testing effect on each one of the research variable on management accounting change and friedmon test for studying equal effect of variables and for studing effect of the case study firms size has used ANOVA variance analyze test. Result of the research indirect the effect of variables of research and firms size on the new packaging and weak performance.
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Objective(s): The present research was carried out in order to determine the effects of a designe... more Objective(s): The present research was carried out in order to determine the effects of a designed care on the weight of infants suffering from Pneumonia in Tehran, Iran. Methods: This was a quasi-expremental study. The sample, included 66 infants aged between 1 to 12 months who suffered from Pneumonia and their mothers selected randomly and were assigned to two groups: experimental and control. Data collection tools included questionnaire, observational - interviewing checklist and Burer MS50 scale. The disigned care was taught both theoretically and practically. The strengths and weaknesses of the function of mothers at home were recorded, while the control group had taken only ordinary care from their mothers. Every examining unit was followed up for 3 months after intervention. The data concerning infant's weight were gathered in repeated measurements before and after intervention. Results: There was a significant difference between experimental and control groups in infants weight after intervention (P<0.05). Conclusion: The findings indicate that using a designed care has a desirable effect on the weight of infants suffering from pneumonia. Moreover the results indicate that home-training is a good strategy in improving the motherschr('39') caring behaviours.
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MRN: Courses, 2010
Financial performance is the main objective of profit seeking companies. The implementation of th... more Financial performance is the main objective of profit seeking companies. The implementation of the just-in-time philosophy will have a profound impact on financial performance. The objective of this article is to help establish the extent to which just-in-time may affect to Iranian companies’ financial performance. The result of the study shows that the implementation of just-in-time will cause more strength not only in non-financial aspect but in financial aspect too. Further the result reveals that there is a hug gap between the actual levels of implementing just-in-time as well the expected level.
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Production cycle is considered as the heart of manufacturing firms and has special relationship w... more Production cycle is considered as the heart of manufacturing firms and has special relationship with all internal departments in which other departments have duty to satisfy hardware and software needs of production cycle in order to optimum application. So this research tries to assess the effect of internal factors on optimum application of Production cycle. Research method is descriptive-survey and also application one in which researcher has used six hypotheses to satisfy research goals in this study T-test has been utilized to assess the effects of internal factors. Also in order to examine the uniformity of internal factors effect, Friedman test has been utilized in this research and in order to compare the uniformity of internal factors effect based on firm size Kruskal-Wallis test has been used in this study in which researcher has provided some recommendations to improve the relation between internal departments and production cycle.
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The researcher tends to summarize the results of his previous studies about the acceptance of IT ... more The researcher tends to summarize the results of his previous studies about the acceptance of IT in accounting profession here, which had put the individual, social and organizational influential factors into investigation and testing, in three separate and detailed papers.
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Forensic accounting is considered as a specialized field of accounting relating frequently to leg... more Forensic accounting is considered as a specialized field of accounting relating frequently to legal problems (claims) and complaints. Forensic accountants usually called as forensic audits or detector accountants are bound to provide other specialists with required evidence in law counts. This study looks for to investigate the rate of accountants’ perception of forensic accounting considering the fact that as accountants’ perception of financial rules increases the number of firms which refer to law courts for their financial complaints will be reduced. Research method is descriptive based on which the author has used Lickret 5 options questionnaire to satisfy research goals. The research results indicate the low level of accountants’ perception of forensic accounting methods in which the author provide some recommendations to enhance the accountants’ perception of forensic accounting.
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Global Journal of Management and Business Research, Sep 20, 2010
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... 1 Akbar Allahyari, 2 Morteza Ramazani 1 Faculty Member, Department of Management and Accounti... more ... 1 Akbar Allahyari, 2 Morteza Ramazani 1 Faculty Member, Department of Management and Accounting, Payame Noor Universtiy, 1 PO BOX 19395 ... source (Nunn,2001) we have studied in this research with patter of men articles (Hyo-Jeong kim, Micheal Mannino and Robert ...
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Global Journal of Management and Business Research, Dec 23, 2010
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Papers by Morteza Ramazani