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Taghavi, M.
- The Study and Analysis of Value Creating Criteria of Performance Assessment in Identification of Different Levels of Financial Health: Evidence from Iran
Authors
1 Department of Accounting, Faculty of Management and Economics, Science and Research Branch, Islamic Azad University, Tehran, IR
Source
Indian Journal of Science and Technology, Vol 4, No 10 (2011), Pagination: 1378-1381Abstract
The present research aims at studying the significant differences of the performance assessment value creation in different levels of financial health of companies. Companies in this research have been divided into three groups of healthy, intermediate and distressed. The Economic Value Added (EVA), Market value Added (MVA) and Cash Value Added (CVA) differences of these three levels have been analyzed. From the 37 industrial entities and 224 Iranian companies, 84 companies have been selected through Cochran formula and they have been divided into 16 healthy, 45 intermediate and 19 distressed companies. The Excel software and SPSS software was used to test the hypotheses and Kruskal-Wallis statistical method was applied to compare the value added classified ratios at the level of 5% error. Research finding shows the significant statistical differences among the companies at different levels of financial health using MVA and EVA criteria, but there is no significant different in CVA of the above mentioned companies.Keywords
Financial Health, Companies, Performance Assessment, Value Creation, Tehran Stock Exchange (TSE)Full Text
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- A Comparison on Discharge Coefficients of Side and Normal Weirs with Suspended Flow Load using FLOW3D
Authors
1 Department of Civil Engineering, Islamic Azad University, Kish Branch, Kish Island, IR
2 Department of Water Engineering, University of Zanjan, Zanjan, IR
Source
Indian Journal of Science and Technology, Vol 9, No 3 (2016), Pagination:Abstract
Weirs and gates are structures which are used to measure water flow in open channels. Entering rivers’ sediments into channels is considered as one of the main problems in irrigation and water transmission networks. The relations presented based on laboratory results for gates, weirs and apertures’ discharge coefficients have been extracted and developed based on the conditions of sediment free water flow. Therefore, applying these relations in natural conditions requires investigating the effect of suspended load on hydraulic coefficients which are highly effective to technically and economically design and select these structures. The purpose of the present paper was to determine the amount of flow discharge and the type of effective parameters using different geometrical and hydraulic conditions such as overflow height. It was also attempted to present the relation of discharge coefficient at the presence of suspended load. To this end, three-dimensional FLOW3D model was employed. This numerical model can simulate the flow containing suspended sediments and sediments’ deposition in various parts of channel. In numerical simulation, based on landing number of flow, Cd has a determination coefficient (R2) relatively better and higher than laboratory results. It can be attributed to the lack of suspended load thickness distribution in laboratory and difficult conditions of such action in laboratory modeling. In laboratory model, suspended load cannot be fully injected with appropriate ratio to the entire fluid. However, in numerical model, flow thickness amount can be easily added an injected to the model from input boundary on cubic meter unit of flow. This significant point is considered as one of the advantages of numerical model to simulate such problems. In the present study, total relation of flow discharge (Cd) was presented as a combination of values of flow landing (Fr), flow thickness amount (S) and relative low depth (yd/P) in side weirs.
Keywords
Discharge Coefficients, Flow3D, Side Weir, Suspended SedimentFull Text