Performance Evaluation
Meysam Kaviani; Seyed Fakhreddin Fakhrhosseini
Abstract
Purpose: The purpose of this research is to introduce the function of duration criterion in the management of assets and liabilities and to analyze its impact on the performance of banks, and it refers to a process in which total assets and liabilities are simultaneously and integrated. They can be under ...
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Purpose: The purpose of this research is to introduce the function of duration criterion in the management of assets and liabilities and to analyze its impact on the performance of banks, and it refers to a process in which total assets and liabilities are simultaneously and integrated. They can be under control and management.Methodology: It is an applied research method that is carried out using the results of basic research in order to improve and perfect the behaviors, methods, tools, devices, products, structures and patterns used by human societies, and its purpose is to develop practical knowledge in a specific field. Therefore, this research, while analyzing the overall balance sheet management, asset and debt management, which includes strategic planning and implementation and control processes has led to the development of knowledge through the impact of volume, composition, maturity, interest rate sensitivity, quality and liquidity on bank assets and liabilities.Findings: The findings show that a proper assessment of a bank's ALM situation requires a correct understanding of the nature of assets and liabilities, customers, the economy and the competitive environment that governs that bank, and its duration criterion can be of great help. To asset and debt management as well as interest rate risk management in the banking system of our country it is also possible to realize its role in the performance of banks due to the importance of managing this sector.Originality/scientific added value: In line with this topic, the current research deals with the analytical approach to the management of assets and liabilities through the duration criterion and its effect on the performance of banks.
Performance Evaluation
Meysam Rahimizadeh; Seyed Nasrolah Sajadi; Ali Reghbati
Abstract
Purpose: The purpose of this research was to quantitatively and qualitatively analyze the presence of the Iranian sports caravan in the 2020 Tokyo Olympic Games.Methodology: This research is descriptive, analytical, and retrospective. In this research, no special tools were used, and the data were collected ...
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Purpose: The purpose of this research was to quantitatively and qualitatively analyze the presence of the Iranian sports caravan in the 2020 Tokyo Olympic Games.Methodology: This research is descriptive, analytical, and retrospective. In this research, no special tools were used, and the data were collected in the form of a library of research articles and reliable sites. In this research, the performance of 65 athletes sent in 16 sports including volleyball, basketball, fencing, wrestling, karate, weightlifting, athletics, shooting, boxing, taekwondo, badminton, table tennis, archery, cycling, swimming, rowing, has been evaluated and analyzed in the 2020 Tokyo Olympic Games.Findings: The performance of Iran's convoy in the 2020 Tokyo Olympics in terms of quantity (number of medals won) ranks third after London 2012 and Rio 2016, along with Helsinki 1952 (without having a gold medal), and in terms of quality, after the 2012 London Olympics, it ranks second. In other words, our country's convoy in the 2020 Tokyo Olympic Games has achieved the second qualitative result in the history of Iranian sports in the summer Olympic Games.Originality/Value: At the end, each discipline in the Tokyo 2020 Olympic Games was evaluated, and suggestions such as the presence of a bodybuilding coach and psychologist, reforming the procedures of holding camps, rejuvenation and support to create a competitive environment, special attention to women, providing equipment for qualified provinces and etc. were presented to participate in the next period of the games.
Performance Evaluation
Vahid Mahdavikho; Mohsen Imeni; Seyed Ahmad Edalatpanah
Abstract
Purpose: Economic conditions in times of boom or recession have different effects on working capital and the performance of companies. The purpose of this research is to investigate the relationship between the cash conversion cycle and the current and future performance of companies listed on the Tehran ...
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Purpose: Economic conditions in times of boom or recession have different effects on working capital and the performance of companies. The purpose of this research is to investigate the relationship between the cash conversion cycle and the current and future performance of companies listed on the Tehran Stock Exchange.Methodology: The statistical sample of the present paper, which consists of 113 firms, has a 9-year period from 2012-2020. In this research, to test the hypotheses, multiple regression analysis using the panel data method was used to analyze the data. In addition, the Return On Equity (ROE) profitability measure was used as a performance index of firms. In the present paper, performance was studied in four periods of the current year (t), next year (t+1), (t+2) and (t+3).Findings: The results show that the length of the cash conversion cycle has a negative and significant relationship with current profitability (t); While the relationship between this variable and future profitability (t+1) has been positive. In addition, the results showed that there is no significant relationship between the research variables in the years (t+2) and (t+3). Also, the negative relationship between the length of the cash conversion cycle and current (t) and future (t+1) profitability is dependent on the size of the company; While no relationship was found with future profitability (t+2) and (t+3).Originality/Value: Based on the results of this research, it can be said that attention to the issue of cash conversion cycle can have a significant effect on the current and future performance of companies, and companies with an optimal level of working capital can formulate their appropriate operational strategies.
