Islamic Azad University at Abarkouh
Yazd, Iran
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Saghi M.R.,Islamic Azad University at Science and Research of Fars | Jafari A.,Islamic Azad University at Mashhad | Yazdanbakhsh Z.,Islamic Azad University at Abarkouh
Phytotaxa | Year: 2015

Seed micromorphology of 14 species of the Astragalus sect. Caprini from Khorasan Razavi Province (NE Iran) was studied using Scanning Electron Microscopy. Three main seed shapes, ovoid, mitiform and reniform, and four types of seed coat ornamentation, rugulate, reticulate–rugulate, velate and velate–foveolate were found. Seed micromorphology of the studied specimens was found to be variable between species. An identification key is presented based on seed coat characters. © 2015 Magnolia Press.

Farahmand M.,Islamic Azad University at Abarkouh | Desa M.I.,University Technical Malaysia Melaka
Soft Computing | Year: 2015

Data envelopment analysis (DEA) method has been widely used in many economic and industrial applications to measure efficiency and rank performances of decision making units (DMUs). Improving the accuracy and computation time in measuring the efficiency of DMUs have been two main challenges for the DEA. Specifically, with large DMUs, the DEA-based methods are argued to require large amount of memory space and CPU time to measure DMUs efficiencies, and suffer from inability to obtain complete performance ranking. To address these issues, in this paper, a new alternative method that is based on input oriented model (IOM) and efficiency ratio (ER), called ratio efficiency dominance (RED), is proposed. The proposed method seeks to minimize the inputs while maximizing the outputs to obtain efficiency or performance scores, which is independent of DEA method and the use of linear programming (LP). It is also to overcome the drawbacks of uncontrolled convergence, non-generalization and instability induced from integrating prediction techniques such as neural networks (NNs) with DEA. To evaluate the proposed method, experiments were performed on small, large and very large DMUs data sets to show the effectiveness of proposed method. The experimental results demonstrated that, in all cases, the proposed method is able to produce a complete and more accurate ranking compared to the conventional DEA methods or its hybrids. © 2015 Springer-Verlag Berlin Heidelberg

Shahrasbi M.A.,University of Yazd | Khorami A.K.,Islamic Azad University at Abarkouh
Life Science Journal | Year: 2013

Main goal of this research is to check the effect of audit quality on stock valuation in initial public offering. In this research valuation below cost is considered as dependent variable and the size of accounting firm considered as independent variable.This study addresses this issue that we can say if in firms with higher audit quality? Prices in below in initial public offering is less?The statistical results of datarelated to 102 companies which share initial offering in Tehran stock exchange between years 1380 to 1390, shows that at 0.95 confidence level there is significant negative relationship between valuation below price and audit quality criterions (size of company, audit tenure) in companies under review. Results of this analyze proves that in companies with higher audit quality rate of valuation below price is significantly less than other companies.

Farahmand M.,University of Technology Malaysia | Farahmand M.,Islamic Azad University at Abarkouh | Desa M.I.,University of Technology Malaysia | Nilashi M.,University of Technology Malaysia | Wibowo A.,University of Technology Malaysia
Jurnal Teknologi | Year: 2015

Supplier selection problem (SSP) is a problem to select the best among suppliers based on input and output data of the suppliers. Since different uncontrollable and unpredictable parameters are affecting selection, choosing the best supplier is a complicated process. Data Envelopment Analysis (DEA) is a method for measuring efficiency and inefficiencies of Decision Making Units (DMUs). DEA has been employed by many researchers for supplier selection and widely used in SSP with inputs for supplier evaluation. However, the DEA still has some disadvantages when it is solely used for SSP. Hence, in this paper, a combination of DEA and Neural Network (NN), DEA-NN, is proposed for SSP. We also develop a model for SSP based on Support Vector Regression (SVR) to improve the stability of DEA-NN. The proposed method was evaluated using small and large data sets. The experimental results showed that, the proposed method solve the problems connected to the previous methods. The results also showed that stability of proposed method is significantly better than DEA-NN method. In addition, CCR-SVR model overcome shortcomings such as instability and improves computational time and accuracy for predicting efficiency of new small and large DMUs. © 2015 Penerbit UTM Press. All rights reserved.

Rezaeian A.,Islamic Azad University at Abarkouh | Rasa I.,Shahid Beheshti University | Amiri A.,Islamic Azad University at Zarand | Jafari M.R.,Islamic Azad University at Tehran
Arabian Journal of Geosciences | Year: 2014

The study of oxygen and carbon isotopic ratios has gained importance to determine the origin of ore-bearing fluids, carbon origin, and also to determine the formation temperature of non-sulfide Pb and Zn minerals. In order to determine the origin of fluids and carbon existing in Zn carbonate minerals in Chah-Talkh deposit, initially the amounts of δ18OSMOW and δ13CPDB changes in various zinc minerals in important deposits in Iran and the world were studied, and then by comparing these values in Chah-Talkh deposit with those of other deposits, the origin of fluids responsible for ore forming, carbon, and formation temperature of Chah-Talkh deposit was determined. The range of δ18OSMOW changes in smithsonite mineral in non-sulfide lead and zinc deposits varies from 18.3 to 31.6 ‰, and δ18OSMOW in hydrozincite mineral varies from 7.8 to 27 ‰. Due to the impossibility of smithsonite sampling from Chah-Talkh deposit (due to it being fine-grained and dispersed), hydrozincite minerals which have high isotopic similarities with smithsonite are used for the isotopic analysis of carbon and oxygen. The range of δ18OSMOW changes in hydrozincite mineral of Chah-Talkh deposit varies from 7.8 to 15.15 ‰, which places in the domain of metamorphic water. The extensiveness of δ18OSMOW changes in Chah-Talkh indicates the role of at least two fluids in the formation of non-sulfide minerals. The obtained formation temperature of non-sulfide minerals (hydrozincite) in Chah-Talkh deposit is 70 to 100 °C, which indicates the role of metamorphic fluids in the formation of deposit. Complete weathering of sulfide minerals to a depth of 134 m confirms the role of rising metamorphic fluids in the formation of non-sulfide minerals. The δ13CPDB values of Chah-Talkh deposit are set in the range of atmospheric CO2 and carbonate rocks, in which the existence of atmospheric CO2 indicates the role of atmospheric fluids, and the existence of carbonate carbon rock indicates of the role of metamorphic fluids in the precipitation of non-sulfide Zn minerals. © 2013 Saudi Society for Geosciences.

Abbasi E.,Islamic Azad University of Abadeh | Masoudi K.,Islamic Azad University at Abarkouh
Life Science Journal | Year: 2012

One of the aspects of government's accountability pro rata the president's accountability and responsibility is related to political accountability and that is the government or executive officials of the land must be accountable for parliament and people regarding their policies, and also priority and the state of executing them. Unlike legal accountability having relatively simple connections and just a connection between governmental authorities and courts, political accountability has more complicated structure. In such accountability, governmental non-elective organs (e.g. public services, armed forces, police, and security services) through ministers appointed by the president are held accountable for him. In turn, the presidents and ministers are also accountable for people and parliament or legislative considered as people's representatives. Another aspect of the president or government's accountability is legal or juridical accountability. In explaining such responsibility, it must be said that all governmental officials including the elective and appointive are accountable for courts in case of any violation in their functions. Basically, the concept of law government is also innate in here and, that is, those who implement rules and execute policies themselves must act based on the power determined and limited by law and also according to constitution. In this article, we intend to study and compare the president's responsibility in three countries: Iran, America, and France.

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