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      • The Relationship between Management bonuses with Earnings stability in Information technology and Computer listed companies on the Tehran Stock Exchange

        Reza Moghani,Shaban Mohammadi Mohammadi,Hamed Esmaeilioghaz 국제융합경영학회 2016 융합경영연구 Vol.4 No.4

        The purpose of the present study is to investigate the relationship between Management bonuses and earnings stability of the listed companies on the Tehran Stock Exchange (TSE). The population includes 94 firms selected through systematic sampling. The data is collected from the audited financial statements of the firms provided by TSE’s website from 2009 to 2016. The results of multiple linear regression analysis show that there is a significant relationship between Management bonuses and earnings stability. The aim of this study primarily investigating the relationship between earnings stability and management bonus. In the case of this target, the next goal of this research is to develop a proposal for legislation in the domain of capital market, students and faculty as well as accounting information users provide research interests. Observations show many companies despite the decline in profitability, bonus managers to continually pay. Increase in listed companies Stock Exchange as well as the importance of communication between earnings quality and bonus managers in Financial Accounting the authors created an incentive to research about this relationship do. The results of this research could be the development of literature done in the past. Thus, more knowledge about the issue of sustainability and its relation to bonus managers the users of accounting information, accounting courses provide students and faculty.

      • KCI등재

        Converter Utilization Ratio Enhancement in the THD Optimization of Cascaded H-Bridge 7-level Inverters

        Reza Khamooshi,Alireza Namadmalan,Javad Shokrollahi Moghani 전력전자학회 2016 JOURNAL OF POWER ELECTRONICS Vol.16 No.1

        In this paper, a new technique for harmonic optimization in cascaded H-bridge 7-level inverters is proposed. The suggested strategy is based on minimizing an objective function which simultaneously optimizes the converter utilization and Total Harmonic Distortion (THD). The Switch Utilization Ratio (SUR) is formulized for both the phase and line-line voltages of a 7-level inverter and is considered in the final objective functions. Based upon the SUR formula, utilization ratio enhancement will reduce the value of feeding DC links, which improves the efficiency and lifetime of the circuit components due to lower voltage stresses and losses. In order to achieve more effective solution in different modulation indices, it is assumed that the DC sources can be altered. Experimental validation is presented based on a three-phase 7-level inverter prototype.

      • SCIESCOPUSKCI등재

        Converter Utilization Ratio Enhancement in the THD Optimization of Cascaded H-Bridge 7-level Inverters

        Khamooshi, Reza,Namadmalan, Alireza,Moghani, Javad Shokrollahi The Korean Institute of Power Electronics 2016 JOURNAL OF POWER ELECTRONICS Vol.16 No.1

        In this paper, a new technique for harmonic optimization in cascaded H-bridge 7-level inverters is proposed. The suggested strategy is based on minimizing an objective function which simultaneously optimizes the converter utilization and Total Harmonic Distortion (THD). The Switch Utilization Ratio (SUR) is formulized for both the phase and line-line voltages of a 7-level inverter and is considered in the final objective functions. Based upon the SUR formula, utilization ratio enhancement will reduce the value of feeding DC links, which improves the efficiency and lifetime of the circuit components due to lower voltage stresses and losses. In order to achieve more effective solution in different modulation indices, it is assumed that the DC sources can be altered. Experimental validation is presented based on a three-phase 7-level inverter prototype.

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