Sharp-crested weir and side-channel weirs can be considered among the control and flow-measuring structures which are greatly applicable in channels, dam spillways and other hydraulic structures. Discharge coefficient in these two types of weirs is affected by the structural geometry and the hydraulics of the flow. Suspended load is one of the main factors which may affect the hydraulics of the flow and consequently modify the flow discharge coefficient. Using different geometrical and hydraulic conditions, the discharge coefficient relation in sharp-crested and side channel weirs for the case of suspended load can be extracted. Flow3D numerical model is capable of precisely simulation the flow containing suspended and bed load in the main channel. The discharge coefficient equation is deduced and presented based on the Froude number, by numerical iterations. The numerical results reveal that the discharge coefficient in the two cases of clear water and the flow containing suspended load are totally different. At the same hydraulic load, the discharge coefficient in the case of existing suspended load is greater than the case of clear water; In addition, the discharge coefficient is reduced by increasing the Froude number in all cases with different load concentrations.
This study examines the impact of corporate governance structure and free cash flow on overinvestment on 121 firms listed in Tehran Stock Exchange over the period 2008-2011. To measure over-investment, free cash flow and corporate governance variables based on available information reported on financial statements are gathered and using cross section regression method, different hypotheses of the survey are examined. The results indicate that among corporate governance mechanisms investigated in survey, there is a significant relationship between percentage of non-executive directors and ownership concentration with overinvestment. However, there was no meaningful relationship among controlling shareholders and duality with over-investment. Furthermore, a significant relationship between free cash flow and over-investment has been found.
This paper presents an empirical investigation to learn the impact of some internal and external factors on profitability in banking system. The proposed model of this paper introduces three econometrics methods to study the behavior of internal, external and a combination of both factors on return on assets. The proposed study of this paper uses Vector Auto-Regressive (VAR) and Vector Error Correction Model (VECM) to provide estimation of the proposed model and we use historical data over the period of 1989-2010. The results of the first model for internal factors, we consider some independent variables including ratio of total revenue on total assets (TR) and ratio of total equities on total assets (TE). The second model considers the effects of external variables on ROA such as growth domestic product (GDP) and market share (MS) and the last model includes a combination of both internal and external factors. The results indicates that there is a positive and meaningful relationship between logarithm of growth domestic product and return on equities, which means as we expect one unit increase in LGDP, there is an increase of 0.012 on ROA. In addition, when the market share increase by one percent, there will be an increase 0.025% increase on ROA and an increase of one percent in the ratio of TR will yield to an increase of one percent in ROA.
In this survey, we have investigated whether an easy and comprehensive information technology (IT) infrastructure could contribute on auditing system in Iranian business society. The survey designs and distributes a questionnaire based on technology adoption method (TAM) among employees of bank Melli Iran who participated in our survey in Likert scale and using t-student and Kruskal-Wallis test examined different hypotheses. The results of our survey have indicated that there was a relationship between a good perception in usefulness of IT implementation and accepting recent advances of IT and auditors with good perception on IT are able to take advantage of recent advances of IT in their auditing skills. In addition, our survey has concluded that ease of IT implementation could create motivation among auditors to automate their traditional skills. While educational background played an important role on our survey, age and job experience did not have any impact on our survey.
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