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Article
Publication date: 8 May 2017

Mahdi Rezaei, Mohsen Akbarpour Shirazi and Behrooz Karimi

The purpose of this paper is to develop an Internet of Things (IoT)-based framework for supply chain (SC) performance measurement and real-time decision alignment. The…

Abstract

Purpose

The purpose of this paper is to develop an Internet of Things (IoT)-based framework for supply chain (SC) performance measurement and real-time decision alignment. The aims of the proposed model are to optimize the performance indicator based on integrated supply chain operations reference metrics.

Design/methodology/approach

The SC multi-dimensional structure is modeled by multi-objective optimization methods. The operational presented model considers important SC features thoroughly such as multi-echelons, several suppliers, several manufacturers and several products during multiple periods. A multi-objective mathematical programming model is then developed to yield the operational decisions with Pareto efficient performance values and solved using a well-known meta-heuristic algorithm, i.e., non-dominated sorting genetic algorithm II. Afterward, Technique for Order of Preference by Similarity to Ideal Solution method is used to determine the best operational solution based on the strategic decision maker’s idea.

Findings

This paper proposes a dynamic integrated solution for three main problems: strategic decisions in high level, operational decisions in low level and alignment of these two decision levels.

Originality/value

The authors propose a human intelligence-based process for high level decision and machine intelligence-based decision support systems for low level decision using a novel approach. High level and low level decisions are aligned by a machine intelligence model as well. The presented framework is based on change detection, event driven planning and real-time decision alignment.

Details

Industrial Management & Data Systems, vol. 117 no. 4
Type: Research Article
ISSN: 0263-5577

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Article
Publication date: 21 March 2011

Mahdi Rezaei and Fariborz Saghafi

The purpose of this paper is to describe optical flow‐based navigation of a very light fixed‐wing aircraft in flight between obstacles.

Abstract

Purpose

The purpose of this paper is to describe optical flow‐based navigation of a very light fixed‐wing aircraft in flight between obstacles.

Design/methodology/approach

The optical flow information of two cameras mounted on the aircraft is used to detect the obstacle. It is assumed that the image processing has been completed and the optical flow vectors have been obtained beforehand. The optical flow is used to detect the obstacles and make a rapid turn manoeuvre for the aircraft.

Findings

It is shown that using the optical flow feedback by itself is unable to give a rapid turn to the aircraft and its rate should be employed into the control law. Six degree‐of‐freedom flight simulation showed that the proposed navigation and control strategy give satisfactory results in different flight environments like corridors with parallel and non‐parallel walls and in the L junctions. Simulations also showed that the aircraft flight velocity has little effect on collision avoidance performance.

Practical implications

This paper provides a theoretical framework to study the different parameters affect the obstacle detection and avoidance of an aircraft.

Originality/value

An analytical equation has been developed to relate the obstacle detection distance to the aircraft manoeuvrability parameters. In addition, an optical flow‐based controller also has been designed to provide rapid turn manoeuvres using the aileron control surface.

Details

Aircraft Engineering and Aerospace Technology, vol. 83 no. 2
Type: Research Article
ISSN: 0002-2667

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Article
Publication date: 11 February 2021

Mahdi Jampour, Amin KarimiSardar and Hossein Rezaei Estakhroyeh

The purpose of this study is to design, program and implement an intelligent robot for shelf-reading. an essential task in library maintenance is shelf-reading, which…

Abstract

Purpose

The purpose of this study is to design, program and implement an intelligent robot for shelf-reading. an essential task in library maintenance is shelf-reading, which refers to the process of checking the disciplines of books based on their call numbers to ensure that they are correctly shelved. Shelf-reading is a routine yet challenging task for librarians, as it involves controlling call numbers on the scale of thousands of books promptly.

Design/methodology/approach

Leveraging the strength of autonomous robots in handling repetitive tasks, this paper introduces a novel vision-based shelf-reader robot, called \emph{Pars} and demonstrate its effectiveness in accomplishing shelf-reading tasks. Also, this paper proposes a novel supervised approach to power the vision system of \emph{Pars}, allowing it to handle motion blur on images captured while it moves. An approach based on Faster R-CNN is also incorporated into the vision system, allowing the robot to efficiently detect the region of interest for retrieving a book’s information.

Findings

This paper evaluated the robot’s performance in a library with $120,000 books and discovered problems such as missing and misplaced books. Besides, this paper introduces a new challenging data set of blurred barcodes free publicly available for similar research studies.

Originality/value

The robot is equipped with six parallel cameras, which enable it to check books and decide moving paths. Through its vision-based system, it is also capable of routing and tracking paths between bookcases in a library and it can also turn around bends. Moreover, \emph{Pars} addresses the blurred barcodes, which may appear because of its motion.

Details

Industrial Robot: the international journal of robotics research and application, vol. 48 no. 5
Type: Research Article
ISSN: 0143-991X

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Article
Publication date: 19 May 2020

Mahdi Salehi, Masoumeh BehrouziYekta and Hossein Rezaei Ranjbar

The purpose of this study is to determine whether the incremental difference between the actual level of cash from the optimal amount (excess and insufficient cash) to the…

Abstract

Purpose

The purpose of this study is to determine whether the incremental difference between the actual level of cash from the optimal amount (excess and insufficient cash) to the abnormal amount of cash (abnormal positive and negative changes in cash) leads to an increase in audit fees.

Design/methodology/approach

To investigate the main purpose of this study, first, the authors, respectively, estimate the optimal cash flow and the normal (optimal) changes in cash by Oler and Picconi (2014) and Bates, Kahle and Stulz (2009) models for each period. In this regard, financial information of 116 companies listed on the Tehran Stock Exchange is selected during the period 2011-2016.

Findings

The results of this investigation indicate that holding an excessive amount of cash than optimal size and audit fees are negatively associated. Moreover, it is documented that abnormal changes in cash flow and audit fees are not significantly associated.

Originality/value

The outcomes of the current study contribute to providing an accurate estimation to determine audit fees in emerging markets.

Details

Journal of Financial Reporting and Accounting, vol. 18 no. 2
Type: Research Article
ISSN: 1985-2517

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Article
Publication date: 14 November 2019

Mahdi Salehi, Mahsa Hoshmand and Hossein Rezaei Ranjbar

The purpose of this paper is to examine the effect of earnings management (EM) on the reputation of family and non-family firms in companies listed on the Tehran Stock Exchange.

Abstract

Purpose

The purpose of this paper is to examine the effect of earnings management (EM) on the reputation of family and non-family firms in companies listed on the Tehran Stock Exchange.

Design/methodology/approach

Data of variables under study are gathered from audited financial statements disclosed through official websites of firms Tehran Stock Exchange market using the multiple regression model for 156 firms during a five-year period (2012–2016). Two hypotheses are developed for achieving the objectives of the study. To analyze the data, a panel data model through Stata Software is applied. F-Limer and Hausman test are employed to modify the appropriate fitting regression model. Also, basic hypotheses of each model are implemented using the White and Hadri tests.

Findings

The obtained results suggest a negative and significant relationship between discretionary accrual (DA) management and the reputation of family firms. Furthermore, it is found that there is a significant and negative relationship between real accrual management and the reputation of family firms, and subsequently, there is a significant and negative relationship between DA management and non-family firms, and there is a significant and negative relationship between real EM and the reputation of non-family firms.

Originality/value

In this study, due to focus on the effect of reputation and special methods of authorities on family and non-family firms and EM, a number of firms which contribute to the literature of the field are proposed.

Details

Journal of Family Business Management, vol. 10 no. 2
Type: Research Article
ISSN: 2043-6238

Keywords

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Article
Publication date: 6 August 2020

Mahdi Salehi, Mahbubeh Mahmoudabadi, Mohammad Sadegh Adibian and Hossein Rezaei Ranjbar

The present study aims to assess the effect of managerial entrenchment on firms’ corporate social responsibility (CSR) activities and financial performance in Iran.

Abstract

Purpose

The present study aims to assess the effect of managerial entrenchment on firms’ corporate social responsibility (CSR) activities and financial performance in Iran.

Design/methodology/approach

In this paper, the variable of managerial entrenchment, which includes board independence, management duality, management tenure, the board compensation, independence and ownership percentage, is initially analyzed using the exploratory factor analysis method, and its effect on performance and CSR is evaluated using the multivariable regression test. Given that a total of 103 listed companies on the Tehran Stock Exchange are selected during 2012–2017. In this paper, return on assets (ROA) and Tobin’s Q are the two variables to measure financial performance.

Findings

The results of hypotheses testing indicate that there is a positive and significant relationship between managerial entrenchment and financial performance based on the ROA and Tobin’s Q indices, separately. Moreover, the results of this study indicate that there is also a positive and significant relationship between managerial entrenchment and CSR activities.

Originality/value

The current study almost is the first study, conducted in a developing country similar to Iran, and the provided results might be beneficial to other developing countries.

Details

International Journal of Productivity and Performance Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-0401

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Article
Publication date: 12 February 2018

Mahdi Salehi, Mohammad Tahervafaei and Hossein Tarighi

The purpose of this paper is to evaluate the relationship between the characteristics of the audit committee and the board and profitability among the companies listed on…

Abstract

Purpose

The purpose of this paper is to evaluate the relationship between the characteristics of the audit committee and the board and profitability among the companies listed on the Tehran Stock Exchange (TSE) in Iran.

Design/methodology/approach

In this study, the companies listed on the TSE during the period from 2010 to 2015 are investigated. The Linear panel regression method is employed for this purpose. The independent variables of the study are composed of some corporate governance mechanisms including audit committee size, audit committee expertise, board size, board independence, chief executive officer (CEO) duality, and institutional ownership.

Findings

In spite of the fact that there does not exist any significant association between audit committee size and corporate financial performance, the results indicate that there is a positive and significant relationship between audit committee financial expertise and profitability. The authors found that the number of board members cannot affect corporate performance; moreover, duality of CEO role in Iranian companies does not affect company performance. However, the outcomes showed a positive and significant association between the proportion of outside directors on the board (board independence) and profitability at 99 percent confidence level. This implies that the role of non-executive directors in Iran is inconsistent with the stewardship theory. This is due to the fact that independent directors understand the status of business and market better than the board’s executive members. Finally, the results indicated that there is no significant association between institutional owners and Iranian companies’ performance.

Practical implications

The findings of this study will reveal more than ever the role of corporate governance mechanisms for society and users of financial statements because as tools on the CEO actions, they always have to pay attention to the implementation of corporate principles in the economic entity’ operation.

Originality/value

This is one of the most important studies that simultaneously examine the impacts of characteristics of the audit committee and the board on profitability in an emerging market, and the results of the study may give strength to Iranian as well other developing countries.

Details

Journal of Economic and Administrative Sciences, vol. 34 no. 1
Type: Research Article
ISSN: 1026-4116

Keywords

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Article
Publication date: 13 February 2017

Mahdi Moradi, Mohammad Ali Bagherpour Velashani and Mahdi Omidfar

The purpose of this study is to investigate the effect of product market competition and corporate governance on firm’s management performance in the Tehran Stock Exchange…

Abstract

Purpose

The purpose of this study is to investigate the effect of product market competition and corporate governance on firm’s management performance in the Tehran Stock Exchange market. According to the research literature, the governance mechanisms used in this study consist of ownership structure, structure of the board of directors and capital structure. In addition, Herfindahl–Hirschman Index and market size were used to measure the product market competition.

Design/methodology/approach

This study used one selected sample among the firms in the capital market of Iran from 2004 to 2012.

Findings

The results of this study indicated that there is a significant relation among the major governance mechanisms (including ownership concentration, independence of the board of directors and debt ratio) and product market competition and management performance. The findings of this study also showed that product market competition is effective on the relation between corporate governance and the performance, and this is what has been ignored in most of the conducted studies.

Originality/value

In general, the results of this study supported the idea that product market competition is effective on implementation and efficiency of governance mechanisms.

Details

Humanomics, vol. 33 no. 1
Type: Research Article
ISSN: 0828-8666

Keywords

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Article
Publication date: 16 June 2021

Hojat Mohammadi, Mahdi Salehi, Meysam Arabzadeh and Hassan Ghodrati

This paper aims to assess auditor narcissism’s effect on audit market competition (auditor concentration, clients’ concentration and competitive pressure).

Abstract

Purpose

This paper aims to assess auditor narcissism’s effect on audit market competition (auditor concentration, clients’ concentration and competitive pressure).

Design/methodology/approach

This paper’s method is descriptive-correlational based on published information from listed firms on the Tehran Stock Exchange from 2012 to 2018 using a sample of 188 firms (1,310 observations). The method used for hypothesis testing is linear regression using panel data.

Findings

The results show a negative and significant relationship between auditor narcissism and audit market competition and its indices, including auditor concentration, clients’ concentration and competitive pressure. Moreover, a positive and significant relationship was observed between audit quality and audit market competition and its indices, including auditor concentration, client concentration and competitive pressure.

Originality/value

To analyzes competition indices in the audit market (auditor concentration, clients’ concentration and competitive pressure). The variable is assessed once more using the exploratory factor analysis of the so-called three variables single variable, named audit market competition. So the central question of the study is investigated within a broader sense. Moreover, as the present study is carried out in the emergent financial markets with extremely competitive audit markets to figure out the effect of auditors’ intrinsic characteristics on such markets’ competitiveness, it can provide useful information in this field.

Details

Management Research Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8269

Keywords

Content available
Article
Publication date: 25 June 2021

Adil Mohammed Qadha, Baleigh Qassem Al-Wasy and Hassan Saleh Mahdi

This study aimed to investigate the impact of social networks on learning requests by Arab undergraduate EFL students.

Abstract

Purpose

This study aimed to investigate the impact of social networks on learning requests by Arab undergraduate EFL students.

Design/methodology/approach

Furthermore, both types of requests (i.e. direct and indirect) have been compared under the same condition. A total of 40 Saudi EFL learners participated in this study. Their scores in the pre-test and post-test were compared.

Findings

Results of the post-tests indicated that the experimental groups' performance significantly outscored the control groups. However, no significant difference was reported between the two experimental groups (i.e. direct and indirect).

Originality/value

Requests, as a component of pragmatics, have been investigated extensively in the literature to aid second/foreign language learning. However, little is known about the manner by which social networks could foster learning requests.

Details

Learning and Teaching in Higher Education: Gulf Perspectives, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2077-5504

Keywords

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