0 The Impact Of 1980's Reforms On The U.S. Banking Industry- The Impact Of 1980's Reforms On The U.S. Banking Industry https://jfr.ut.ac.ir/article_31571.html 0 1 - 130 151 - Emami - - Iran 55694625

0 گامی در زمینه کارآیی در جهان " کامیابی" - https://jfr.ut.ac.ir/article_26030.html 0 1 - 0 0 علی رضائیان - - Iran 34172996

0 یادداشت سردبیر - https://jfr.ut.ac.ir/article_26031.html 0 1 - 0 0 علی جهانخانی - - Iran 51367415

0 نظریه بازار کارآی سرمایه Efficient Capital Market Hypothesis https://jfr.ut.ac.ir/article_26032.html 0 1 The introductory issue of the Journal of Financial Research contains six articles in Farsi and one in English. It also offers a glossary of financial terminology. The first article deals with the Efficient Capital Market Hypothesis , and is authored by DR. ali jahankhani & Hussein abdoh tabrizi. It explains the concept and theories of capital market efficiency and their historical development in the past quarter of a century. The efficiency of captial markets is an important characteristics of capitalistic economies because it would help determine a fair value for corporate storks. It also channels the flow of funds to the economic growth of the developing communities. The timing of the article is also relevant as it coincides with reactivation of the Tehran Stock Exchange. 0 0 دکتر علی جهان خانی - - Iran 52827814 دکتر حسین عبده تبریزی - - Iran 46416928

0 سیستم بانکی جهان در دهه 80 و 90 World Banking System in the1980's and 1990's https://jfr.ut.ac.ir/article_26033.html 0 1 The next article discusses the World Banking System in the 1980's and 1990's. Authored by: dr.arasto emami , it presents a n overview of recent developments in international banking and provides prospects for further globalization of banking systems by the turn of the century. Dr. Emami cites various examples fro m the Japanese banking strategies which have helped them achieve a tremendous rate of growth in the 1980s and reach the leadership position in the 1990s. Today seven out o f ten largest hanks in the world are Japanese-owned and man aged, The author asserts. however, that the recent merge r of European banks as a result of European integration and the growth of the American banking system due to deregulation will reduce the gap between the Japanese and the Western banks by the end of the century. 0 0 دکتر ارسطو امامی - - Iran 41998262

0 " بررسی وضعیت کاربرد کامپیوتر و بسته های نرم افزاری آماده در تهیه اطلاعات مالی توسط شرکتهای ایرانی" - https://jfr.ut.ac.ir/article_26034.html 0 1 A survey of application of computer hardware and softwares to financial information systems of the Iranian corporations is made by mohammad reza pajohi & mohammad arab mazar yazdi .Their findings are incorporated in a n article by the same title . Survey results indicate that no more than 30% of the Iranian corporations are currently using computers for the processing of financial date.the majority Use manual accounting. Those who use computers generally rely on microcomputers and use Lot us 1-2-3 or Quattro pro. Mainframe are not is common use . 0 0 محمد رضا پژوهی - - Iran 74297275 محمد عرب مازار یزدی - - Iran 48914715

0 آیا مدیریت می تواند با استفاده از سود سهام ارزش شرکت را تحت تاثیر قرار دهد ؟ "Can I management use Dividends to Influence the Value of the Firm?" https://jfr.ut.ac.ir/article_26035.html 0 1 A translation of Merton millers presentation on "Can management use Dividends to Influence the Value of the Firm?" into farsi is provided by mohammad ismael fadai nejad presentation was originally made at a seminar on current management issues which was held in Stockholm in 1981. Miller argued that the dividend policy may not be an effective tool for enhancing value of the firm. The real factors are those which deal with product design, production, personnel, marketing, and research and development. The financial side of the enterprise can only be a supplementary part to the production and marketing activities of the firm. 0 0 مرتون میلر - - Iran 15645129 محمد اسماعیل فدائی نژاد - - Iran 73262998

0 نفدی بر چگونگی قیمت گذاری سهام در بورس اوراق بهادار تهران - https://jfr.ut.ac.ir/article_26036.html 0 1 Dr.jahan khani contributed another article to this edition, and this one in co-authorship with farhad abdollahzadeh. Their paper deals with the pricing of the securities in the Tehran Stock Exchange. The criteria and process for determining the interinsic value of the stocks for the companies which are admitted to the Exchange and the control mechanism over their prices are discussed in detail. Since there is no over-the-counter market in Iran, corporate stocks which are atmitted to the Stock Exchange for the first time don't have market price. It is, therefore, necessary for the officials of the Tehran Stock Exchange to assess the common stocks and determine their initial or basic values. This is done with the consent of stock holders which offer their stocks for sale. The authors have presented a critical view of current method of assessing the stocks and have offered an improved method which they believe is more in line with the acceptable criteria for pricing of the securities in Iranian financial markets. 0 0 دکتر علی جهانخانی - - Iran 68985243 فرهاد عبدالله زاده - - Iran 39592957

0 مقدمه ای بر گزارش تفریغ بودجه سال 1369 کل کشور - https://jfr.ut.ac.ir/article_26037.html 0 1 Gholamreza islami beadgelli has discussed the Budget Closure Audit for the Islamic Republic of Iran as is required by the Iranian Constitution. His article deals with the auditor's report which has been prepared by the Iranian Supreme Court of Audit (SCA) for the national budget of 1990 and was presented to the Islamic Consultative Assembly in 1992. According to the Iran General Finance Act the task of planning and budgeting for public activities is entrusted to the Iranian government . The Iranian Constitution has assigned the task of supervising and auditing the public records to the Iran Supreme Court of Audit. The article describes the procedure applied by the SCA and comments on its effectiveness. 0 0 غلامرضا اسلامی بیدگلی - - Iran 57229741

0 فرهنگ واژگان مالی a glossary of financial terms in Farsi https://jfr.ut.ac.ir/article_26038.html 0 1 As the financial structure of the public and private corporations in the Islamic Republic of Iran differs from those operating in the West it appears to be a difficult task to find equivalent terminology in Farsi for financial terms applied in English and French. By the same token, direct translation of the Western financial jargons to Farsi results in misunderstanding at hest and confusion at worst. We have asked hosien abdeh & parviz sedaghat at to examine the translation problems and provide our readers with a glossary of financial terms in Farsi and their equivalents in English. The first part of their work appears in this edition. We will countinue the efforts in our subsequent issues so that a complete glossary of the Iranian financial terminology will be prepared in a near future. 0 0 دکتر حسین عبده تبریزی - - Iran 46416928 پرویز صداقت - - Iran 46478258

0 معرفی کتاب - https://jfr.ut.ac.ir/article_26039.html 0 1 - 0 0 محمد اسماعیل فدائی نژاد - - Iran 73262998