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Articles by Reza Zarei
Total Records ( 4 ) for Reza Zarei
  Reza Zarei , Azadeh Esmaeeli and Safa Zarei
  The purpose of this study is to explore the concepts and theories of professional ethics in accounting and to present a general viewpoint toward them. This library-based study tried to investigate previous domestic and foreign studies on ethics and professional ethics regarding individual and organizational dimensions, particularly in accounting. Through the connection of the concepts, a theoretical framework was presented based on different dimensions of ethics. The findings of the study indicate that personal and professional factors affect the ethics of accountants in accounting workplace. Furthermore, the results show that despite the emphasis of researches on the influence of ethics on the efficiency and effectiveness of the accountants and auditors performance as well as needing a coherent code of ethics in all dimensions of accounting, no considerable effort has been made in order to develop professional ethics except for some branches such as independent auditing. Thus, by the end it is suggested that through the collaboration of university and professional associations in accounting and other related fields and by doing comprehensive and interdisciplinary researches to accomplish an inclusive code of ethics for the entire fields of accounting, an ethical integrity is achievable.
  Reza Zarei , Safa Zarei and Azadeh Esmaeeli
  The goal of the present study is to prioritize the dimensions effecting the agent bank selection by the executive companies of exchange securities association of Iran and also utilizing the extracted model from AHP in the agent bank selection by an executive company. The first part of the questionnaire was consisted of the descriptive information of the replier and the second part of the questionnaire, primarily, focused on gathering the comparable assessments of the replier towards the dimensions effecting the agent bank selection and then secondarily, merely on their comparable assessments on selecting one agent bank. The research population were the chief executive company officers of the exchange securities association of Iran and the research sample was chosen among the expert chief executive officers using the AHP Method. By using the AHP technique in the end, the dimensions effecting the agent bank selection were prioritized and the best agent bank was also chosen. The research results represented that dimensions such as Athe bank’s risk and return had the highest rank and “the physical environment” had the lowest rank in selecting the agent bank. Also, “the banks financial strength”, “providing facilities” and “financial commitment to customers” had the highest of ranks considering the totality of the general effective dimensions in the agent bank selection and the lowest ranks belonged to “commodity facilities for customers”, “office utility and equipment” and “internet transformations”. Finally by using the AHP Method, the most transcendent bank was selected and introduced among five banks.
  Amirparviz Rezaeisaber , Reza Zarei and Mehrdad Nazeri
  Zinc is an essential mineral that is naturally present in some foods, added to others and available as a dietary supplement. Zinc is also found in many cold lozenges and some over-the-counter drugs sold as cold remedies. Zinc is involved in numerous aspects of cellular metabolism. It is required for the catalytic activity of approximately 100 enzymes and it plays a role in immune function, protein synthesis, wound healing, DNA synthesis and cell division. Zinc also supports normal growth and development during pregnancy, childhood and adolescence and is required for proper sense of taste and smell. A daily intake of zinc is required to maintain a steady state because the body has no specialized zinc storage system. The aim of this study was to measurement of zinc in Arabian horse’s serum by Spectrophotometric Method in Tabriz. In this study about 186 blood samples from apparently healthy Arabian horses were obtained and blood samples taken near the ice and sent to the laboratory and after serum preparation were freezing inside the micro tube. In lab, blood samples centrifuged at 2000 rpm for 15 min.
  Reza Zarei , Somaieh Mirzaiy and Safa Zarei
  The goal of the present study is to prioritize the emotional intelligence factors of the successful auditors by using five dimensional matrix questionnaire, adopted from the Bar-on classification of emotional intelligence and also utilizing the extracted model from AHP in the ranking the employed auditors in the auditing institution in order to select an auditing headman. The first part of the questionnaire was consisted of the descriptive information of the replier and the second part of the questionnaire, primarily, focused on gathering the comparable assessments of the replier towards the emotional intelligence factors of the successful auditors and then, secondarily, merely on their comparable assessments on selecting the best auditor from the emotional intelligence point of view. The research population were copartners and managers of auditing institutions and the research sample was chosen among the expert copartners and managers using the AHP Method. By using the AHP technique, in the end, the emotional intelligence factors of the successful auditors in the auditing institutions were prioritized and the best auditor for auditing headman was also chosen. The research results represented that dimensions such as “intrapersonal intelligence” had the highest rank and “the general mood” had the lowest rank in emotional intelligence of auditors. Also, “the independence”, “assertiveness” and “self-fulfillment” had the highest of ranks considering the totality of the general emotional intelligence factors of successful auditors and the lowest ranks belonged to “flexibility”, “optimism” and “empathy”. Finally, by using the AHP Method, M.H. Dehlavi as the best auditor was selected and introduced.
 
 
 
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