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Article
Publication date: 29 October 2021

Omid Abdolazimi, Mitra Salehi Esfandarani, Maryam Salehi, Davood Shishebori and Majid Shakhsi-Niaei

This study evaluated the influence of the coronavirus pandemic on the healthcare and non-cold pharmaceutical care distribution supply chain.

1907

Abstract

Purpose

This study evaluated the influence of the coronavirus pandemic on the healthcare and non-cold pharmaceutical care distribution supply chain.

Design/methodology/approach

The model involves four objective functions to minimize the total costs, environmental impacts, lead time and the probability of a healthcare provider being infected by a sick person was developed. An improved version of the augmented e-constraint method was applied to solve the proposed model for a case study of a distribution company to show the effectiveness of the proposed model. A sensitivity analysis was conducted to identify the sensitive parameters. Finally, two robust models were developed to overcome the innate uncertainty of sensitive parameters.

Findings

The result demonstrated a significant reduction in total costs, environmental impacts, lead time and probability of a healthcare worker being infected from a sick person by 40%, 30%, 75% and 54%, respectively, under the coronavirus pandemic compared to the normal condition. It should be noted that decreasing lead time and disease infection rate could reduce mortality and promote the model's effectiveness.

Practical implications

Implementing this model could assist the healthcare and pharmaceutical distributors to make more informed decisions to minimize the cost, lead time, environmental impacts and enhance their supply chain resiliency.

Originality/value

This study introduced an objective function to consider the coronavirus infection rates among the healthcare workers impacted by the pharmaceutical/healthcare products supply chain. This study considered both economic and environmental consequences caused by the coronavirus pandemic condition, which occurred on a significantly larger scale than past pandemic and epidemic crises.

Details

The International Journal of Logistics Management, vol. 34 no. 2
Type: Research Article
ISSN: 0957-4093

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Article
Publication date: 11 November 2013

Jamal Shahrabi, Esmaeil Hadavandi and Maryam Salehi Esfandarani

In shopping, for selecting the appropriate garments, people have to try on multiple garments. This problem is due to lack of a sizing system based on updated anthropometric data…

509

Abstract

Purpose

In shopping, for selecting the appropriate garments, people have to try on multiple garments. This problem is due to lack of a sizing system based on updated anthropometric data and the classification system that introduces the appropriate size from the sizing chart to each person. To solve this problem, as a first study in the literature, a hybrid intelligent classification model as a size recommendation expert system is proposed. The paper aims to discuss these issues.

Design/methodology/approach

Three stages for developing a hybrid intelligent classification system based on data clustering and probabilistic neural network (PNN) are proposed. In the first stage, the clustering algorithm is used for specifying the sizing chart. In the second stage, the resulting sizing chart is used as a reference for developing a new intelligent classification system by using a PNN. At the last stage, the accuracy of the proposed model is evaluated by using the Iranian male's body type data set.

Findings

Experimental results show that the proposed model has a good accuracy and can be used as a size recommendation expert system to specify the right size for the customers. By using the proposed model and designing an interface for it, a decision support system was developed as a size recommendation expert system that was used by an apparel sales store. The results were time saving and more satisfying for the customers by selecting the appropriate apparel size for them.

Originality/value

In this paper, as a first study in literature, a hybrid intelligent model for developing a size recommendation expert system based on data clustering and a PNN to enable the salesperson to help the consumer in choosing the right size is proposed. In the first stage, the clustering algorithm is used for specifying the sizing chart. In the second stage, the resulting sizing chart is used as a reference to develop a new intelligent classification system by using a PNN. In the last stage, the accuracy of the proposed model is evaluated by using testing data. The proposed model achieved an 87.2 percent accuracy rate that is very promising.

Details

International Journal of Clothing Science and Technology, vol. 25 no. 5
Type: Research Article
ISSN: 0955-6222

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Article
Publication date: 1 November 2012

Maryam Salehi and J. Shahrabi

This article uses a series of data mining techniques to analyze body types and introduce a new sizing chart in order to produce garments for males. A principle component analysis…

59

Abstract

This article uses a series of data mining techniques to analyze body types and introduce a new sizing chart in order to produce garments for males. A principle component analysis and hierarchical and non-hierarchical clustering approaches are used to form a new sizing chart. All variables are grouped into two main components with a principle component analysis. Agglomerative hierarchical clustering is used to determine the number of clusters, and then a k-means algorithm is applied to segment the heterogonous population to actually form the clusters. The resultant innovations in designing garments have improved both non-price and price factors, the fittings of garments on all bodies have effectively improved and fabric waste has decreased, so the main goals which include improvement in quality with more comfort and a lower price have been met.

Details

Research Journal of Textile and Apparel, vol. 16 no. 4
Type: Research Article
ISSN: 1560-6074

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Article
Publication date: 24 February 2012

Maryam Salehi Esfandarani and Jamal Shahrabi

The purpose of this paper is to develop a new suit sizing system based on up‐dated data, using data mining techniques, to improve the final quality and reduce the waste of fabric…

574

Abstract

Purpose

The purpose of this paper is to develop a new suit sizing system based on up‐dated data, using data mining techniques, to improve the final quality and reduce the waste of fabric. This paper aims to investigate the effect of data reduction on the final fitness of the sizing chart.

Design/methodology/approach

Principal component analysis is applied to reduce the sizing variables, non‐hierarchical clustering approach is used to segment the heterogeneous population to more homogeneous one, and the aggregate loss of fitness is used to evaluate the resulted sizing chart.

Findings

The results show that, when principal component analysis reduces the ten sizing variables to two main components, the final fitness for the resulted sizing chart is the best. These two main components are height and circumference. The hierarchical clustering approach could effectively group all body type to seven clusters. The resulted sizing chart could be used as a reference for suit manufacturers.

Practical implications

Due to wide differences in race, nutrition and climate, people who live in different countries have their own body size; also, most of current sizing systems are out‐dated, so there is an urgent need to develop a new sizing system. Due to the growing rate of globalization, the final results will be useful for those companies wanting to connect to global business chains.

Originality/value

This work introduces the first suit sizing systems, based on data mining, for Iranian males, that has more fitness in comparison to the current sizing chart. The effect of the number of principal components on the final fitness of a sizing system is introduced as an innovative way, to avoid losing useful data during data reduction process with principal component analysis.

Details

International Journal of Clothing Science and Technology, vol. 24 no. 1
Type: Research Article
ISSN: 0955-6222

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Article
Publication date: 15 October 2021

Maryam Seifzadeh, Mahdi Salehi, Mohammadhamed Khanmohammadi and Bizhan Abedini

This study aims to concern about the relationship between management managerial attributes (management entrenchment, narcissism and overconfidence of the chief executive officer…

677

Abstract

Purpose

This study aims to concern about the relationship between management managerial attributes (management entrenchment, narcissism and overconfidence of the chief executive officer, board effort and real and accrual earnings management) and comparability of financial statements listed firms on the Tehran Stock Exchange. In other words, this paper aims to answer the question that “whether managerial attributes contribute significantly to the comparability of financial statements or not”.

Design/methodology/approach

The multivariate regression model is used for hypothesis testing. The hypotheses were examined using a sample of 768 listed observations on the Tehran Stock Exchange during 2012–2017 and by using from the multivariate regression pattern based on panel data techniques and the random-effects model.

Findings

The obtained results show a significant and negative relationship between management entrenchment, real and accrual earnings management, comparability and the relationship between management narcissism, overconfidence and board effort and comparability of financial statements is positive and significant.

Originality/value

As the present study is the pioneer study on such topics in the emerging markets, it provides valuable information concerning the intrinsic and acquired features of the management for users, analysts and legal institutions with a considerable impact on the comparability of financial statements. Moreover, this study’s results contribute significantly to the development of science and knowledge in this field and fill the gap in the literature.

Details

Journal of Facilities Management , vol. 20 no. 1
Type: Research Article
ISSN: 1472-5967

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Article
Publication date: 28 August 2019

Hamed Kord-Varkaneh, Ammar Salehi-Sahlabadi, Seyed Mohammad Mousavi, Somaye Fatahi, Ehsan Ghaedi, Ali Nazari, Maryam Seyfishahpar and Jamal Rahmani

The authors performed a systematic review and meta-analysis of all published randomized controlled trials with the aim to determine and quantify the anti-hyperglycemic effects of…

105

Abstract

Purpose

The authors performed a systematic review and meta-analysis of all published randomized controlled trials with the aim to determine and quantify the anti-hyperglycemic effects of glutamine (Gln) in acute and chronic clinical settings.

Design/methodology/approach

The authors conducted a comprehensive search of all randomized clinical trials performed up to December 2018, to identify those investigating the impact of Gln supplementation on fasting blood sugar (FBS), insulin levels and homeostatic model assessment-insulin resistance (HOMA-IR) via ISI Web of Science, Cochrane library PubMed and SCOPUS databases. A meta-analysis of eligible studies was conducted using random effects model to estimate the pooled effect size. Fractional polynomial modeling was used to explore the dose–response relationships between Gln supplementation and diabetic indices.

Findings

The results of the present meta-analysis suggest that of Gln supplementation had a significant effect on FBS (weighted mean difference (WMD): –2.868 mg/dl, 95 per cent CI: –5.467, –0.269, p = 0.031). However, the authors failed to observe that Gln supplementation affected insulin levels (WMD: 1.06 units, 95 per cent CI: –1.13, 3.26, p = 0.34) and HOMA-IR (WMD: 0.001 units, 95 per cent CI: –2.031, 2.029, p = 0.999). Subgroup analyses showed that the highest decrease in FBS levels was observed when the duration of intervention was less than two weeks (WMD: –4.064 mg/dl, 95 per cent CI: –7.428, –0.700, p = 0.01) and when Gln was applied via infusion (WMD: –5.334 mg/dl, 95 per cent CI: –10.48, 0.17, p = 0.04).

Originality/value

The results from this meta-analysis show that Gln supplementation did not have a significant effect on insulin levels and HOMA-IR. However, it did significantly reduce the levels of FBS, obtaining a higher effect when the duration of the intervention period was less than two weeks.

Details

Nutrition & Food Science , vol. 50 no. 1
Type: Research Article
ISSN: 0034-6659

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Article
Publication date: 22 July 2020

Maryam Seifzadeh, Mahdi Salehi, Bizhan Abedini and Mohammad Hossien Ranjbar

The present study attempts to assess the relationship between management characteristics (managerial entrenchment, CEO narcissism and overconfidence, managers' myopia, real and…

2636

Abstract

Purpose

The present study attempts to assess the relationship between management characteristics (managerial entrenchment, CEO narcissism and overconfidence, managers' myopia, real and accrual-based earnings management) and financial statement readability of listed firms on the Tehran Stock Exchange. In other words, this paper seeks to answer the question that “whether management characteristics have a favorable effect on financial statement readability or not.”

Design/methodology/approach

Multivariate regression model is used to meet the purpose of this study and research hypotheses are also examined using a sample of 1,050 listed observations on the Tehran Stock Exchange during 2012–2017 and by employing multiple regression patterns based on panel data technique and fixed effects model. Moreover, exploratory factor analysis of six variables (tenure, board independence, CEO duality, CEO ownership, board compensation and CEO change) is used for calculating managerial entrenchment and the FGO index is used for measuring readability.

Findings

The obtained results show that there is a negative and significant relationship between managerial entrenchment and accrual-based earnings management and a positive and significant relationship between real earnings management, managers' myopia, managers' narcissism and overconfidence and financial statement readability.

Originality/value

Since the present study is the first paper to investigate such a topic in the emerging markets, it provides useful information about intrinsic and acquisitive characteristics of management for accounting information users, analysts and legal institutions that contribute greatly to financial statement readability. Besides, the results of this study aid the development of science and knowledge in this field and fill the existing gap in the literature.

Details

EuroMed Journal of Business, vol. 16 no. 1
Type: Research Article
ISSN: 1450-2194

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Article
Publication date: 7 February 2018

Mahdi Salehi, Maryam Timachi and Shayan Farhangdoust

The purpose of this paper is to establish a linkage between two rarely researched areas, i.e. earnings quality (EQ) and access to external and internal debt financing…

557

Abstract

Purpose

The purpose of this paper is to establish a linkage between two rarely researched areas, i.e. earnings quality (EQ) and access to external and internal debt financing. Specifically, the authors aim to examine whether the quality of a firm’s reported earnings is significantly associated with its access to both private and bank debt financing.

Design/methodology/approach

The authors test the hypotheses by employing panel data analysis for a sample of 108 companies listed on the Tehran Stock Exchange (TSE) during 2006-2015. The tests were conducted by using R econometric software.

Findings

After controlling for some firm-specific factors and consistent with the primary expectations, the results reveal a significant and positive relationship between EQ and managerial access to external (bank) debt financing. In addition, the findings indicate that EQ is negatively associated with internal debt financing which is measured as the changes in firm retained earnings.

Research limitations/implications

Although the authors cautiously conducted the present study, there are some limitations that merit further consideration. First, the authors collected the data manually from 14 categories of industries in the TSE and, accordingly, an aggregate analysis across multiple categories of industries might have missed industry-specific and unique issues. Second, the authors used a narrow conceptualization of accruals quality which merely assesses a firm’s EQ. The measures can be enhanced by including more actionable proxies. Third, since the data on debt financing were collected from two different sources, this might have caused common method variance in the results procedurally.

Originality/value

Since the fundamental institutional assumptions underpinning the Western and even East Asia debt contracting and EQ models are not valid in the institutional environment of Iran, the findings could provide substantial implications for the understanding of both debt financing and the quality of earnings. These significant institutional and ownership differences are the factors affecting firms’ leverage and capital choice decisions. Indeed, the study has laid some groundwork upon which a more detailed evaluation of the Iranian firms’ financial structure could be based.

Details

Journal of Economic and Administrative Sciences, vol. 34 no. 1
Type: Research Article
ISSN: 2054-6238

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Article
Publication date: 9 September 2024

Maryam Larikaman, Mahdi Salehi and Nour-Mohammad Yaghubi

This study aims to investigate blockchain technology (BT) and its opportunities and weaknesses in Iran's tax system; it addresses the opportunities and challenges of BT when…

228

Abstract

Purpose

This study aims to investigate blockchain technology (BT) and its opportunities and weaknesses in Iran's tax system; it addresses the opportunities and challenges of BT when incorporated into Iran's tax system.

Design/methodology/approach

The statistical population consists of all the employees and managers working in tax administration, and 674 participants were selected as the sample size via Cochran sampling. The partial least square tests are used to investigate the impact of the independent variable on dependent ones.

Findings

The results show that BT positively affects three components of tax, including value-added tax, tax on shipping goods and income tax. BT’s advantages and opportunities positively affect these taxation types, while its threats negatively affect the opportunities and challenges in Iran’s tax system; this study provides helpful insights and develops the knowledge. Furthermore, this is among the initiatives addressing BT’s opportunities and challenges in three discriminative taxation sectors, including value-added tax, tax on shipping goods and payroll tax.

Originality/value

Since no study has addressed BT’s opportunities and weaknesses in Iran’s tax system, it addresses the opportunities and challenges of BT when incorporated into Iran’s tax system.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

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Article
Publication date: 1 July 2021

Maryam Seifzadeh, Raha Rajaeei and Arezao Allahbakhsh

This study aims to assess the relationship between managerial entrenchment and the chance of fraud in financial statements, which are the only available source for shareholders’…

1302

Abstract

Purpose

This study aims to assess the relationship between managerial entrenchment and the chance of fraud in financial statements, which are the only available source for shareholders’ decisions, so their accuracy and reliability are of great importance. Hence, the realization of contributing factors to preventing financial information distortion is vital. Moreover, managerial entrenchment on the chance of fraud in the company’s upcoming years has also been analyzed.

Design/methodology/approach

The factor analysis of five variables [chief executive officer (CEO) duality, managerial ownership, board independence, board compensation and CEO tenure] is used for management entrenchment. To examine the hypothesis testing, multivariate regressions, feasible general least squares regression and Logit model regression are used. The statistical sample under study in this paper includes 1,122 year-company observations during 2013–2018 and Beneish’s (1999) model is used for evaluating fraud.

Findings

The study results show a negative and significant relationship between management entrenchment and the chance of fraud in financial statements. That means managers with a higher degree of managerial entrenchment are more likely to create value and acquire wealth for the firm, and that causes them not to waste and waste the firm resources through enhancing the supervisory mechanisms. Moreover, the study results also show that improving and strengthening management entrenchment will lower the upcoming years’ fraud condition.

Originality/value

The current paper is the first time that the relationship between managerial entrenchment and financial statement fraud is assessed within a study. The results of the paper help the beneficiaries and shareholders realize different aspects of management entrenchment. That means managers’ power and authority can be used to make shareholders’ interests, but they can hinder misuse and fraud.

Details

Journal of Facilities Management , vol. 20 no. 1
Type: Research Article
ISSN: 1472-5967

Keywords

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