The purpose of this study was to describe the elements effective in productivity of female P. E. teachers, School principals and P. E. OFFICIALS of MINISTRY of Education from their point of view. The subjects were selected randomly out of three mentioned populations. 300 subjects belonged to female P. E. teachers, 300 to the school principals and 35 to the P. E. OFFICIALS of MINISTRY of Education of Tehran. To collect the data a Validated questionnaire including 41 questions ( likert -type) where distributed to the subjects. The questionnaire consisted of four parts regarding the effective elements in human resources productivity: personal, environmental, motivational and socio - economical elements (Cronbacha= O. 89). Analyzing the data through factor analysis by using inferential statistics and kruskal - wallis tests showed: - There is a significant difference among subjects concerning the personal and socio- economical parts of the qustionnaire. - The most important elements according to their value are: enviromental,motivational, socio -economical and personal elements.

This study investigates the relationship between PE and macroeconomic variables. In this paper, 21 macroeconomic variables are selected with decomposition to nominal and real variables. Also for detrending, trend variable is entered in model as an independent variable and multiple regression and factorial analysis are used for surveying research hypothesis. The multiple regression analysis result indicates that there is strict correlation between selected variables. However, it is confirmed the relationship between the independent variables and dependent variable (PE) by using factorial analysis and major component method.

In this paper we introduce condition (E′P) a generalization of Conditions (E′), (E) and (P) of acts over monoids and will give a classification of monoids by comparing this condition of their (Rees factor) acts with other properties. We give also a criterion of cyclic acts to satisfy Condition (E′P).

The topic of research includes the relationship assessment between the relative valuation techniques and the economic leverage having stock yeild in Tehran Stock Exchange, in this reaserch the presented hypothsis concerns the existence a meaningful relation between the relative valuation techniques and the economic leverage having stock yeild.The reasarch has been performed in a 7-year old period (1382-1388), including the multiple regression and correlation method. The obtained results indicated that there was no meaningful relation between the independent variables and the stock yeild. However, there was a meaningful linear relation between the individual relative valuation variables and the stock yeild. While on the other hand there was no linear relation between economic leverage and the stock yeild.

This paper presents an efficient algorithm to estimate the maximum load level for heavily load power system with the load-generation variation vector. The elliptic characteristics of p-e curve are illustrated and estimate maximum load level by applying the curve fitting technique to the p-e curve with the use of the power flow solutions at three load levels. An efficient estimation algorithm has been developed by utilizing the elliptic properties of the p-e curve. The proposed algorithm is tested on IEEE 14 bus & F.R.E.C system which shows that the maximum load level can be efficiently estimated with remarkable improvement in accuracy.

E-Governance is related to the use of approprairte technology for increasing public relation that promotes democratic declaration of oponion and human independence, supporting of economical development & delivering services failry & efficiently. In order to achieve the aim in the IT age, public institutions constrained to have digital portals. These portals should be privacy respected, devilver information & service user friendly and providing some capabilities for citizens’ participation. Minsity websites are portals that citizens have most realtion with them. In this paper, we studied 18 portals of Iranian MINISTRY in order to explore the level of maturity of e-govrence in each of them. For these aim, the study used United Nations check list. The results of mean scores show that the portals are in less mature level and need more attentions. At the end some recommendations are provided, in order to improve the quality and quantity of the portals.

Because of the restrictive assumptions contained in the traditional equity valuation models, this paper uses Fairfield Residual Income Model for equity valuation. This model is an adjusted state of the dividend discount model (DDM) that doesn't assumes a fixed relation between accounting data and future dividend, and restriction on payout policy. Book value and earnings play major roles in this model. It starts with book value (net assets) and for reflection of the expected profitability of those assets, adjusts it upward or downward. The price/earnings ratio (P/E) is a function of expected changes in future profitability, and the price/book ratio (P/B) is a function of the expected level of future profitability.Based on model prediction and earned results from this investigation, P/B correlates positively with future return on book value, and P/E correlates positively with growth in earnings. Findings show that different P/E – P/B combinations are associated with distinct patterns of future profitability.

This research carried out with purpose of investigating the challenges facing of developing e-commerce trade in agriculture sector of Iran. The research design of the study was a survey utilizing descriptive-correlation technique. The statistical population consisted of expert staff in the MINISTRY of Jihad-e-Agriculture (N=100) which were studied by enumeration method and finally 80 questionnaire were collected and analyzed. A questionnaire was designed as a data gathering instrument. The instrument content validity was achieved by a panel of experts. A reliability analysis of questionnaire was conducted by a pilot test and a Cronbach’s alpha values were obtained ranging 0.88-0.95 for various parts of the questionnaire. The descriptive results showed that governmental, social, legal and technical challenges have relatively equal importance from the perception of the staff. Additionally, the governmental challenges (mean: 3.60) and social challenges (mean: 3.40) are respectively important and less-important challenges from the perception of respondents. The results of bivariate correlation test showed that there was a positive and significant correlation (p=0.05) between governmental challenge and the respondents’ view toward developing e-commerce trade in agriculture sector. The result of the multivariate linear regression indicated that 58% (R2=0.58) of the variance in respondents’ perception toward e-commerce could be explained by the governmental and social challenges.

In this research, the relationship between earnings to stock per price ratio (E / P ratio) with sales future growth and stocks systematic risk in listed companies in Tehran Stock Exchange is investigated. The purpose of the research is to determine whether investors are paying attention to the quality of information presented (earnings per share), and reflects this on corporate future sales growth and the systematic risk of stocks. It also examines whether there is a meaningful relationship between E / P ratio and future sales growth. The sample of this research includes 146 listed companies in Tehran Stock Exchange during the period of 2011-2016. The linear regression model was used to test the hypotheses. The research findings show that there is a negative relationship between earnings per share (E / P) and future sales growth. In fact, companies that have a higher profit / share / E / P ratio have lower sales growth. Also, the results of the research show that there is a reverse relationship between profit to share price (E / P) and systematic risk (β ). In fact, in companies with an E / P ratio, the systematic risk (β ) was lower. Other research findings show that there is a positive relationship between earnings per share (EPS) and future sales growth. The results also indicate an inverse relationship between earnings per share (EPS) and systematic risk (β ).