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Investigating the Effect of Working Capital Management Indices on Profitability in Tehran Securities Exchange Accepted Firms

Hamid Taheri Sartang

Master Student of Department of accounting, science and research Branch, Islamic Azad University, ahvaz, Iran

Abstract: Working capital is one of the important topics in supply chain management financially and if it is well managed, organizations can gain great benefits, especially for the smaller organizations which current assets and debts compose a great deal of their capital, working capital management and adopted policies on this field are highly important because these policies manage the financial transactions with suppliers and buyers in supply chain. This study aims to investigate the effect of working capital management indices on profitability in Tehran securities exchange firms. Data analysis was done using statistical population including 116 firms accepted in Tehran securities exchange for time period of 2006 to 2012 with whole data combination and ordinary least squares regression methods. Results indicate that there is an inverse significant relationship between cash conversion cycle and its elements including collection of receivables, inventories turnover period, and settlement of creditors and firms’ profitability and firms’ managers can increase their firms’ profitability with decreasing the period of receivables collection and inventories turnover period desirably. Also, results of the research about creditors settlement period is that in firms with high profitability compared to firms with lower profitability the period of creditors’ settlement is shorter.

[Hamid Taheri Sartang. Investigating the Effect of Working Capital Management Indices on Profitability in Tehran Securities Exchange Accepted Firms. Rep Opinion 2015;7(4):1-8]. (ISSN: 1553-9873). http://www.sciencepub.net/report. 1

doi:10.7537/marsroj070415.01

Keywords: liquidity cycle, profitability, working capital

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Identification of Fresh Water Algae from Sahastrakund Waterfall, Nanded [MH]

Narwade K.B.¹, Mulani R.M.², Bhosle A.B.³, Yannawar V.B.⁴

Research Student^{1, 4}, Assistant Professor ^{2, 3}

School of Life Sciences^{1, 2,} School of Earth Sciences ³, ⁴, Swami Ramanand Teerth Marathwada University, Vishnupuri, Nanded, 431606, Maharashtra, India.

E-mail: vbyannawar@gmail.com

Abstract: Large variety of macro and micro algae in selected study area are described. In present investigation we reported 20 macro and micro algae belonging to six 6 classes of algae i.e. Chlorophyceae, Bacillariophyceae, Cyanophyceae, Charophyceae Xanthophyceae and Euglenoids. Chlorophyceae has 10 algae, Bacillariophyceae has 4, Cyanophyceae has 3, Charophyceae has 1, Xanthophyceae has 1, and Euglenoids has 1 in selected study area. The algae from class Chlorophyceae are Oedogonium, Chlorella, Volvox, Hydrodictyon (water net), spirogyra, Chlosterium, Ulthrox, Zygnema, Cosmarium and Chlymadonus species. The class Cyanophyceae reported Oscillatoria, Nostoc, and Anabaena species. And class Bacillariophyceae reported species pinnularia, Navicula, Frastulia and Didymonous. The class Charophyceae contains Chara, Xanthophyceae contain Vaucheria and Euglenoids contains Euglena. Existing of 20 algae’s 15 algae’s are dominant in the study area while 5 algae’s are rare have been reported. There is an urgent need to evaluate this area for algal biodiversity.

[Narwade K.B., Mulani R.M., Bhosle A.B., Yannawar V.B. Identification of Fresh Water Algae from Sahastrakund Waterfall, Nanded [MH]. Rep Opinion 2015;7(4):9-15]. (ISSN: 1553-9873). http://www.sciencepub.net/report. 2

doi:10.7537/marsroj070415.02

Keywords: Bacillariophyceae, Cyanophyceae, Charophyceae Xanthophyceae, Euglenoids

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The relationship between Basic Psychological Needs and self regulated learning with Academic Procrastination

Shahrza mizani, Seyedeh maryam Hosseini, Nadereh sohrabi

Islamic Azad University, Marvdasht Branch, Marvdasht, Iran

Abstract: The aim of this research was the relation between basic psychological needs and self regulated learning with academic procrastination. The research method was correlative. The sample population was 400 students that chosen through multi-stage cluster sampling. We gathered data with three questionnaires which names were basic psychological needs of Johnson and Ferri (2004); self regulated learning of boofard (1995) academic procrastination of Solomon and ratheblom (1984) and data analyzed with Pearson correlation and regression. The result showed that there was relationship between basic psychological needs and self regulation learning with academic procrastination. Basic psychological needs and self regulation learning can predict academic procrastination.

[Shahrza mizani, Seyedeh maryam Hosseini, Nadereh sohrabi. The relationship between Basic Psychological Needs and self regulated learning with Academic Procrastination. Rep Opinion 2015;7(4):16-23]. (ISSN: 1553-9873). http://www.sciencepub.net/report. 3

doi:10.7537/marsroj070415.03

Key words: self regulated learning, Academic Procrastination, Basic Psychological Needs

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Effects of Nutrient Sources on the Growth and Yield of Cucumber (Cucumis Sativus) and on Soil Properties in Ikorodu Agro-Ecological Zone

^1*Sanni, K. O., ² Ewulo, B. S., ¹Godonu, K. G. and ¹Animashaun, M. O.

¹ Department of Crop Production and Horticulture, Lagos State Polytechnic, Ikorodu, Lagos State, Nigeria.

² Department of Crop, Soil and Pest Management, Federal University of Technology, P. M. B. 704, Akure, Ondo State, Nigeria.

*sannikehinde2002@gmail.com

Abstract: Deficiency of the tropical soils in nutrients constitutes one of the main factors limiting crop production in Sub-Saharan Africa. An experiment laid out in randomized complete block design replicated four times was conducted to evaluate the comparative effects of different organic manure in the recapitalization of soil fertility to improve cucumber cultivation in Ikorodu agro-ecological zone of Lagos State. The treatments consisted of 20 tons/ha^-1 cow manure, goat manure, pig manure poultry manure and control. The parameters evaluated were: number of leaves, plant height, vine height at 4, 6 and 8 weeks after planting (WAP), number of days to 50% flowering, number of harvested fruits, fruit circumference and weight of harvested fruits. Results obtained shows that application of poultry manure amended plots significantly influenced growth parameters and yield attributes of cucumber. Soil physico-chemical at the experimental site was greatly improved with the application of various organic manure. Organic carbon, total nitrogen, available phosphorus, exchangeable bases, Fe, Cu, Mn and Zn levels were progressively increased with application organic manures, while pH level was slightly increased.

[Sanni, K. O., Ewulo, B. S., Godonu, K. G. and Animashaun, M. O. Effects of Nutrient Sources on the Growth and Yield of Cucumber (Cucumis Sativus) and on Soil Properties in Ikorodu Agro-Ecological Zone. Rep Opinion 2015;7(4):24-32]. (ISSN: 1553-9873). http://www.sciencepub.net/report. 4

doi:10.7537/marsroj070415.04

Keywords: agro-ecological, attributes, organic manures, parameter, progressively

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The Effect of earnings management with the Emphasis on the Role of Accruals on the Return of stock of the companies listed in Tehran stock exchange

Mohammad Esmail Ezazi¹, Fatemeh Safari Sarchah² (corresponding author)

^1.-Assistant Professor, Faculty member, University of Sistanand Baluchestan, Iran

^2.-PhDstudent, Islamic Azad University, Zahedanbranch, Iran

Abstract: The main objective of this study is to investigate the effect of earnings management with the emphasis on the role of accruals on the return of stock of the companies listed in Tehran stock exchange. The measuring of the earnings management in Return of stock is a very important to stockholders and investors. The evaluation of the efficacy of the investors of a company (performance of company and efficiency in the stock market) depends on choosing an appropriate measuring model for earnings management. Therefore this research with the purpose of presenting and comparing three models of measuring earnings management investigate the information content of stock market and the ability to predict the managers’ behaviors. One of the main scales for the decision making in exchange is Return of stock which has information content alone. As regards the reaction of the capital market to the published information finally reflects in Return of stock so the efficacy of company earnings management on Return of stock for 116 samples from 2002 to 2012 was calculated through Panel data analysis method and other related data analysis tests. In this study the total accruals and discretionary and non-discretionary accruals components as independent variables and return of stock as dependent variables.

[Mohammad Esmail Ezazi, Fatemeh Safari Sarchah. The Effect of earnings management with the Emphasis on the Role of Accruals on the Return of stock of the companies listed in Tehran stock exchange. Rep Opinion 2015;7(4):33-40]. (ISSN: 1553-9873). http://www.sciencepub.net/report. 5

doi:10.7537/marsroj070415.05

Key words: earnings management, Return of stock, total accruals, discretionary and non-discretionary accruals

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Effect of change in the volume of cash in banks, foundations and the effect on its board as a measure of corporate governance

Alireza Pir Mohmmadi¹ (corresponding author), Mohammad Rohani², Robabe Rafiei Khoshnood³

^1.- department of Accounting, Yazd science and Research Branch, Islamic Azad University, Yazd, Iran.

^2.-department of Accounting, Yazd science and Research Branch, Islamic Azad University, Yazd, Iran.

^3.-department of Accounting, Yazd University, Yazd, Iran.

Abstract: Previous research shows that participation stakeholder through stronger and more efficient monitoring of inventory holding cash management can improve a company's value. The population of study are firms accepted in Tehran Stock Exchange have been selected by the systematic elimination method during 2008 till 2012, the 510 companies, 102 companies - the Year. To test the research hypotheses was used multiple regression and Excel and SPSS software. Corporate governance mechanisms used in this study are the number of non-duty members of the board of directors and board as storage. Findings show that there is a positive significant relationship between the number of non-duty members of the board of directors and the board as storage and depositing cash in banks.

[Alireza Pir Mohmmadi, Mohammad Rohani, Robabe Rafiei Khoshnood. Effect of change in the volume of cash in banks, foundations and the effect on its board as a measure of corporate governance. Rep Opinion 2015;7(4):41-46]. (ISSN: 1553-9873). http://www.sciencepub.net/report. 6

doi:10.7537/marsroj070415.06

Key words: banking, cash maintenance management, non-duty board members

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Physico-Chemical Assessment of Agriculture soils at Basmath Tahsil of Hingoli district in Maharashtra

Indrajit Dukare, Avinash Kadam

Research Scholar, Assistant Professor

School of Earth Sciences, Swami Ramanand Teerth Marathwada University, Vishnupuri, Nanded 431606, (Maharashtra) India. E-mail: indrajitdukare00@gmail.com

Abstract: A field study was conducted at Basmath for soil and its various contents throughout period of September 2012 to August 2013. A through survey was conducted to examine the quality of some soil samples collected from agricultural farmlands around Basmath city of Maharashtra state, India. The soil is mainly alluvial in nature. Data presentation revealed different values of physical and chemical characteristics of soil. The objective of the study was to assess and compare the soil physicochemical properties of this soil. The study was carried on few selected physical and chemical characterization and that to the quality soil and its nature. The standard analytical methods were applied for analysis of soil.

[Indrajit Dukare, Avinash Kadam. Physico-Chemical Assessment of Agriculture soils at Basmath Tahsil of Hingoli district in Maharashtra. Rep Opinion 2015;7(4):47-52]. (ISSN: 1553-9873). http://www.sciencepub.net/report. 7

doi:10.7537/marsroj070415.07

Key words: Soil quality, Chemical analysis, UV-spectrophotometer

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The Emergence and Stability of ISIS in Iraq

Samira Azkat

PhD Student in International Affairs, Department of Political Science, Faculty of Law, Political Science & Economics, South Tehran Branch, Islamic Azad University, Tehran, Iran.

Email: s.a.azkat@gmail.com

Abstract: After US attack to Iraq, Iraq policy was completely changed. Iraq has always been governed by Sunni Arabs; however, Sunni fell to the lowest level of power and Shiites suppressed by the central government took the power, thus Sunni Arabs became isolated and showed resistance and opposition against the central government and the US. On the other hand, the central government dealt with them non-peacefully. In the meantime, terrorist groups like ISIS used this condition and brought them together.

[Samira Azkat. The Emergence and Stability of ISIS in Iraq. Rep Opinion 2015;7(4):53-59]. (ISSN: 1553-9873). http://www.sciencepub.net/report. 8

doi:10.7537/marsroj070415.08

Key words: stability of ISIS; external factors; Iraq

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Assessment Of The Implementation Of The Universal Basic Education Programme In Benue State Of Nigeria

Prof. M.N. SULE¹; DR. (MRS.) M.U. OLUWOLE²

¹Department, Educational Foundations, University of Jos

²Department of Educational Foundations, Benue State University, Makurdi

08164330438, ugawole@gmai.com

Abstract: This study assessed the extent to which the UBE programme has been implemented in Benue State of Nigeria. Three research questions and two hypotheses guided the study. The related literature review which was done under theoretical/conceptual framework, empirical studies and summary, identified the gap to fill in the study. Descriptive survey design was adopted for the study. The population of the study comprised 22,768 public primary school teachers, 35 SUBEB staff and 2656 PTA and clan heads involved in the implementation of Universal Basic Education programme in Benue State, Nigeria. Therefore the total population of this study was 25,459. A sample of 1,171 was drawn from the population of 25,459 of the SUBEB staff, teachers, PTA Zonal Chairmen and Clan heads in Benue State was used for the study. Two instruments were developed and used to obtain the data for this study. They are; Universal Basic Education Program Implementation Questionnaire (UBEPIQ), Universal Basic Education Programme Implementation Observation Schedule (UBEPIOS). The statistics used in the analysis included mean ratings, ranking and percentage along with bar graphs for the research questions. The hypotheses were tested using both independent and non independent Chi square tests. A mean cut-off point of 2.50 was used for decision making. Any mean score of 2.50 and above was accepted as been significantly different while any mean score below 2.50 was rejected as not been significantly different. The inferential statistic of chi-square (x²) test of goodness of-fit was used to test the hypotheses at 0.05 level of significance. The findings revealed that the extent to which public enlightenment influence implementation of the UBE programme in Benue State is good majority of teachers used for the implementation of UBE programme in Benue State were NCE teachers while the total number of qualified teachers (NCE, B. Ed and M. Ed) was 767 representing 67.4% of teachers and that the proportion of qualified teachers engaged was different and lower than what is provided for in the UBE implementation guideline. Based on the findings of the study, the researcher recommended among other things that, being a people oriented programme, the people should be properly educated about the programme by emphasizing educational guidance for the parents. Parents also need to be educated on need to give their children the basic education for a life-long education. On the other hand, if the orientation programmes geared towards attracting the public especially the parents in cooperating by sending their wards to school, the government should have the political will to put into effect the act that stipulates penalties for parents who refuse to send their children to school.

[M.N. SULE; M.U. OLUWOLE. Assessment Of The Implementation Of The Universal Basic Education Programme In Benue State Of Nigeria. Rep Opinion 2015;7(4):60-72]. (ISSN: 1553-9873). http://www.sciencepub.net/report. 9

doi:10.7537/marsroj070415.09

Keywords: Assessment, Universal Basic Education, programme, Public Enlightenment, Qualified Teachers, Infrastructural Facilities

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Information And Communication Technology (Ict) And The Management Of Secondary Schools In Southern Senatorial District Of Taraba State, Nigeria

Dr. (Mrs) M. U. Oluwole¹; Mrs. Abigail Ifeoma Iroegbu²

¹Department Of Education Foundations, Benue State University, Makurdi

07031616707 E-Mail: Ladyode2@Gmail.Com

²Federal University, Wukari Taraba State

Abstract: The study investigated information and communication technology and its impact on the management of secondary schools in Southern Senatorial District of Taraba State, Nigeria. The main purpose of the study was to investigate the impact of information and communication technology particularly; the use of internet and telecommunication (radio) on the management of secondary schools in Southern Senatorial District of Taraba State. Two research questions and two hypotheses were formulated and tested at 0.05 level of significance. A review of related literature was carried out in the area of information and communication technology as it relates to the management of secondary schools. The study employed a descriptive survey design. The study was targeted at all teachers and students of secondary schools in Southern Senatorial District of Taraba State of Nigeria. A sample of two hundred and forty (240) teachers in secondary schools in the senatorial district were drawn from fifteen (15) secondary schools in the senatorial district. An instrument titled “Impact of ICT on Secondary School Management Questionnaire (ICTSSMQ)” was used for data collection. Data collected were analyzed using mean and standard deviation to answer the research questions and the chi–square and single factor analysis of variance (ANOVA) were used to test the research hypotheses at 0.05 level of significance. The results showed that the use of internet and telecommunication (radio) has significant impact on management of secondary schools particularly in Southern Senatorial District of Taraba State. The researcher therefore recommended that the government should make sure ICT centres are established in all secondary schools to improve learning and effective management of these schools. Internet services should be made available in all secondary schools in the state. The government and the general public should engage in the training of teachers in the area of information and communication especially the use of computer and internet system to ease the teaching and learning process in schools and their management. Periodic workshop/seminars should be organized for the purpose of facilitating teachers’ literacy, awareness and skills in using ICT in schools.

[M. U. Oluwole; Abigail Ifeoma Iroegbu. Information And Communication Technology (Ict) And The Management Of Secondary Schools In Southern Senatorial District Of Taraba State, Nigeria. Rep Opinion 2015;7(4):73-81]. (ISSN: 1553-9873). http://www.sciencepub.net/report. 10

doi:10.7537/marsroj070415.10

Keywords: Information and Communication Technology, Management, Internet and Telecommunication (radio)

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Impact Of Political Appointments On The Management Of Higher Education In Nigeria

Yawe Aernan Athanasius, Phd.¹ ; Ivagher, Ezekiel Dondo, M.Ed.²; Ijov, Mark Terlumun, M.Ed.³

¹Department of Educational Foundations, Benue State University, Makurdi.

²Department of Educational Foundations, Benue State University, Makurdi. 07031168034, ezekielivagher@yahoo.com

³Department of Educational Foundations, Benue State University, Makurdi. 08032890031, markijov@gmail.com

Abstract: The effective and efficient management of education in Nigeria has be hampered by many factors such as the issue of funding, inadequate infrastructure, policy gap, data gap, corruption, political instability and interference among others. Among those factors, the issue of political interference seems to border stakeholders in the education sector. They often complain especially in the area of appointment of education officers which is been influence by politician thereby causing inefficiency and effectiveness in the management of education in Nigeria. The thrust of study is to investigate the impact of political appointments on the management of higher education in Nigeria. Two research questions and two research hypotheses guided the study. The related literature review which was done under conceptual frameworks identified the impact of political appointments on the management of higher education in Nigeria. The descriptive survey design was adopted for the study. The population of the study comprised 123,658 teaching and non- teaching staff from 151 universities, polytechnics/monotechnics and colleges of education in the six geo-political zones of Nigeria. A sample of 600 teaching and non- teaching staff was randomly selected from 12 higher institutions in the six geo-political zones of Nigeria. A 10-item structured questionnaire developed by the researcher titled “Impact of Political Appointment Questionnaire (CAMPQ)” was used for data collection. This was pilot tested for internal consistency and reliability using 20 teaching and non-teaching staff from two higher educations that were not part of the sampled population. The data were analyzed using Cronbach Alpha correlation co-efficient which yielded 0.89. Mean and standard deviations were used to answer research questions while t-test was used to test the research hypotheses at 0.05 level of significance. The findings revealed that political appointment has significant impact on efficiency and effectiveness in the management of higher education in Nigeria. It was recommended among others that politicians should be advised to stop interfering in the appointment of administrators and recruitment of lecturers so that the education system will be autonomous in selecting those who have the requisite qualification and skills to work and ensure efficiency in the education sector.

[Yawe Aernan Athanasius, Phd.; Ivagher, Ezekiel Dondo, M.Ed.; Ijov, Mark Terlumun, M.Ed. Impact Of Political Appointments On The Management Of Higher Education In Nigeria. Rep Opinion 2015;7(4):82-89]. (ISSN: 1553-9873). http://www.sciencepub.net/report. 11

doi:10.7537/marsroj070415.11

Keywords: Political Appointments, Management of Higher Education, Efficiency and Effectiveness.

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Auxiliary towns with a stable architectural approach

Hassan Dushamil¹ , Professor Hossein Baher²

^1. Master of Architecture; ^2. Researcher

researcher13932014@gmail.com

Abstract: The purpose of this study is to introduce a technological and intelligent architecture called auxiliary town in which three important principles (eco-technology, green architecture, and stable development) have been as main basis for design, calculation, and implementation. According to consideration of other stable architectural principles (perception of place sense, existence space and without disturbing in it, use of natural energies such as solar and wind energy, applying native durable recyclable materials, collecting and use of water specially rain, thermal and acoustic insulation, proper isolation of the building, natural conditioning ability by the favor of ceiling, and correct sky lighting), this town can be introduced as a successful sample of stable architecture in our country. Its simple executable details with ability of easy implementation, high speed in implementing the building, anti-earthquake, waterproofing, soundproofing, heat resistant, anti-striking, high bending strength, high tensile strength, eliminating various types of mortars and irons, manufacturing ability, 100 percent of recycling ability, without construction waste, without polluting the environment, anti-flammable ability, plain external and internal surfaces so that it can be easily wallpapered or can be coated with a dye, and the most important of them, its consistency with all weather conditions available in our country, and optimization of energy consumption are some other benefits. In addition to application of various types of it in construction industry as vertical internal and external walls, it is applied as floor, false ceiling, and final ceiling without using truss and consistent with the culture and native architectural tradition of every region.

[Hassan Dushamil, Professor Hossein Baher. Auxiliary towns with a stable architectural approach. Rep Opinion 2015;7(4):90-95]. (ISSN: 1553-9873). http://www.sciencepub.net/report. 12

Keywords: Materials, Vertical wall, Polymer, New, Compatible, With all, Regions, Building, Auxiliary

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