ارتباط بين سود و قيمت سهام در بورس اوراق بهادارتهران + پاورپوینت
توضیحات تکمیلی
ارتباط بين سود و قيمت سهام در بورس اوراق بهادارتهران + پاورپوینت Normal 0 false false false EN-US X-NONE FA MicrosoftInternetExplorer4 <w:LatentStyles DefLockedState='false' DefUnhideWhenUsed='true' DefSemiHidden='true' DefQFormat='false' DefPriority='99' LatentStyleCount='267'> <w:LsdException Locked='false' Priority='0' SemiHidden='false' UnhideWhenUsed='false' QFormat='true' Name='Normal'/> <w:LsdException Locked='false' Priority='0' SemiHidden='false' UnhideWhenUsed='false' QFormat='true' Name='heading 1'/> <w:LsdException Locked='false' Priority='10' SemiHidden='false' UnhideWhenUsed='false' QFormat='true' Name='Title'/> <w:LsdException Locked='false' Priority='11' SemiHidden='false' UnhideWhenUsed='false' QFormat='true' Name='Subtitle'/> <w:LsdException Locked='false' Priority='22' SemiHidden='false' UnhideWhenUsed='false' QFormat='true' Name='Strong'/> <w:LsdException Locked='false' Priority='20' SemiHidden='false' UnhideWhenUsed='false' QFormat='true' Name='Emphasis'/> 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1'/> <w:LsdException Locked='false' Priority='62' SemiHidden='false' UnhideWhenUsed='false' Name='Light Grid Accent 1'/> <w:LsdException Locked='false' Priority='63' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Shading 1 Accent 1'/> <w:LsdException Locked='false' Priority='64' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Shading 2 Accent 1'/> <w:LsdException Locked='false' Priority='65' SemiHidden='false' UnhideWhenUsed='false' Name='Medium List 1 Accent 1'/> <w:LsdException Locked='false' Priority='34' SemiHidden='false' UnhideWhenUsed='false' QFormat='true' Name='List Paragraph'/> <w:LsdException Locked='false' Priority='29' SemiHidden='false' UnhideWhenUsed='false' QFormat='true' Name='Quote'/> <w:LsdException Locked='false' Priority='30' SemiHidden='false' UnhideWhenUsed='false' QFormat='true' Name='Intense Quote'/> <w:LsdException Locked='false' Priority='66' SemiHidden='false' UnhideWhenUsed='false' Name='Medium List 2 Accent 1'/> <w:LsdException Locked='false' Priority='67' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Grid 1 Accent 1'/> <w:LsdException Locked='false' Priority='68' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Grid 2 Accent 1'/> <w:LsdException Locked='false' Priority='69' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Grid 3 Accent 1'/> <w:LsdException Locked='false' Priority='70' SemiHidden='false' UnhideWhenUsed='false' Name='Dark List Accent 1'/> <w:LsdException Locked='false' Priority='71' SemiHidden='false' UnhideWhenUsed='false' Name='Colorful Shading Accent 1'/> <w:LsdException Locked='false' Priority='72' SemiHidden='false' UnhideWhenUsed='false' Name='Colorful List Accent 1'/> <w:LsdException Locked='false' Priority='73' SemiHidden='false' UnhideWhenUsed='false' Name='Colorful Grid Accent 1'/> <w:LsdException Locked='false' Priority='60' SemiHidden='false' UnhideWhenUsed='false' Name='Light Shading Accent 2'/> <w:LsdException Locked='false' Priority='61' SemiHidden='false' 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Accent 2'/> <w:LsdException Locked='false' Priority='70' SemiHidden='false' UnhideWhenUsed='false' Name='Dark List Accent 2'/> <w:LsdException Locked='false' Priority='71' SemiHidden='false' UnhideWhenUsed='false' Name='Colorful Shading Accent 2'/> <w:LsdException Locked='false' Priority='72' SemiHidden='false' UnhideWhenUsed='false' Name='Colorful List Accent 2'/> <w:LsdException Locked='false' Priority='73' SemiHidden='false' UnhideWhenUsed='false' Name='Colorful Grid Accent 2'/> <w:LsdException Locked='false' Priority='60' SemiHidden='false' UnhideWhenUsed='false' Name='Light Shading Accent 3'/> <w:LsdException Locked='false' Priority='61' SemiHidden='false' UnhideWhenUsed='false' Name='Light List Accent 3'/> <w:LsdException Locked='false' Priority='62' SemiHidden='false' UnhideWhenUsed='false' Name='Light Grid Accent 3'/> <w:LsdException Locked='false' Priority='63' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Shading 1 Accent 3'/> <w:LsdException Locked='false' Priority='64' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Shading 2 Accent 3'/> <w:LsdException Locked='false' Priority='65' SemiHidden='false' UnhideWhenUsed='false' Name='Medium List 1 Accent 3'/> <w:LsdException Locked='false' Priority='66' SemiHidden='false' UnhideWhenUsed='false' Name='Medium List 2 Accent 3'/> <w:LsdException Locked='false' Priority='67' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Grid 1 Accent 3'/> <w:LsdException Locked='false' Priority='68' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Grid 2 Accent 3'/> <w:LsdException Locked='false' Priority='69' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Grid 3 Accent 3'/> <w:LsdException Locked='false' Priority='70' SemiHidden='false' UnhideWhenUsed='false' Name='Dark List Accent 3'/> <w:LsdException Locked='false' Priority='71' SemiHidden='false' UnhideWhenUsed='false' Name='Colorful Shading Accent 3'/> <w:LsdException Locked='false' Priority='72' SemiHidden='false' UnhideWhenUsed='false' Name='Colorful List Accent 3'/> <w:LsdException Locked='false' Priority='73' SemiHidden='false' UnhideWhenUsed='false' Name='Colorful Grid Accent 3'/> <w:LsdException Locked='false' Priority='60' SemiHidden='false' UnhideWhenUsed='false' Name='Light Shading Accent 4'/> <w:LsdException Locked='false' Priority='61' SemiHidden='false' UnhideWhenUsed='false' Name='Light List Accent 4'/> <w:LsdException Locked='false' Priority='62' SemiHidden='false' UnhideWhenUsed='false' Name='Light Grid Accent 4'/> <w:LsdException Locked='false' Priority='63' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Shading 1 Accent 4'/> <w:LsdException Locked='false' Priority='64' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Shading 2 Accent 4'/> <w:LsdException Locked='false' Priority='65' SemiHidden='false' UnhideWhenUsed='false' Name='Medium List 1 Accent 4'/> <w:LsdException Locked='false' Priority='66' SemiHidden='false' UnhideWhenUsed='false' Name='Medium List 2 Accent 4'/> <w:LsdException Locked='false' Priority='67' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Grid 1 Accent 4'/> <w:LsdException Locked='false' Priority='68' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Grid 2 Accent 4'/> <w:LsdException Locked='false' Priority='69' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Grid 3 Accent 4'/> <w:LsdException Locked='false' Priority='70' SemiHidden='false' UnhideWhenUsed='false' Name='Dark List Accent 4'/> <w:LsdException Locked='false' Priority='71' SemiHidden='false' UnhideWhenUsed='false' Name='Colorful Shading Accent 4'/> <w:LsdException Locked='false' Priority='72' SemiHidden='false' UnhideWhenUsed='false' Name='Colorful List Accent 4'/> <w:LsdException Locked='false' Priority='73' SemiHidden='false' UnhideWhenUsed='false' Name='Colorful Grid Accent 4'/> <w:LsdException Locked='false' Priority='60' SemiHidden='false' UnhideWhenUsed='false' Name='Light Shading Accent 5'/> <w:LsdException Locked='false' Priority='61' SemiHidden='false' UnhideWhenUsed='false' Name='Light List Accent 5'/> <w:LsdException Locked='false' Priority='62' SemiHidden='false' UnhideWhenUsed='false' Name='Light Grid Accent 5'/> <w:LsdException Locked='false' Priority='63' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Shading 1 Accent 5'/> <w:LsdException Locked='false' Priority='64' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Shading 2 Accent 5'/> <w:LsdException Locked='false' Priority='65' SemiHidden='false' UnhideWhenUsed='false' Name='Medium List 1 Accent 5'/> <w:LsdException Locked='false' Priority='66' SemiHidden='false' UnhideWhenUsed='false' Name='Medium List 2 Accent 5'/> <w:LsdException Locked='false' Priority='67' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Grid 1 Accent 5'/> <w:LsdException Locked='false' Priority='68' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Grid 2 Accent 5'/> <w:LsdException Locked='false' Priority='69' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Grid 3 Accent 5'/> <w:LsdException Locked='false' Priority='70' SemiHidden='false' UnhideWhenUsed='false' Name='Dark List Accent 5'/> <w:LsdException Locked='false' Priority='71' SemiHidden='false' UnhideWhenUsed='false' Name='Colorful Shading Accent 5'/> <w:LsdException Locked='false' Priority='72' SemiHidden='false' UnhideWhenUsed='false' Name='Colorful List Accent 5'/> <w:LsdException Locked='false' Priority='73' SemiHidden='false' UnhideWhenUsed='false' Name='Colorful Grid Accent 5'/> <w:LsdException Locked='false' Priority='60' SemiHidden='false' UnhideWhenUsed='false' Name='Light Shading Accent 6'/> <w:LsdException Locked='false' Priority='61' SemiHidden='false' UnhideWhenUsed='false' Name='Light List Accent 6'/> <w:LsdException Locked='false' Priority='62' SemiHidden='false' UnhideWhenUsed='false' Name='Light Grid Accent 6'/> <w:LsdException Locked='false' Priority='63' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Shading 1 Accent 6'/> <w:LsdException Locked='false' Priority='64' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Shading 2 Accent 6'/> <w:LsdException Locked='false' Priority='65' SemiHidden='false' UnhideWhenUsed='false' Name='Medium List 1 Accent 6'/> <w:LsdException Locked='false' Priority='66' SemiHidden='false' UnhideWhenUsed='false' Name='Medium List 2 Accent 6'/> <w:LsdException Locked='false' Priority='67' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Grid 1 Accent 6'/> <w:LsdException Locked='false' Priority='68' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Grid 2 Accent 6'/> <w:LsdException Locked='false' Priority='69' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Grid 3 Accent 6'/> <w:LsdException Locked='false' Priority='70' SemiHidden='false' UnhideWhenUsed='false' Name='Dark List Accent 6'/> <w:LsdException Locked='false' Priority='71' SemiHidden='false' UnhideWhenUsed='false' Name='Colorful Shading Accent 6'/> <w:LsdException Locked='false' Priority='72' SemiHidden='false' UnhideWhenUsed='false' Name='Colorful List Accent 6'/> <w:LsdException Locked='false' Priority='73' SemiHidden='false' UnhideWhenUsed='false' Name='Colorful Grid Accent 6'/> <w:LsdException Locked='false' Priority='19' SemiHidden='false' UnhideWhenUsed='false' QFormat='true' Name='Subtle Emphasis'/> <w:LsdException Locked='false' Priority='21' SemiHidden='false' UnhideWhenUsed='false' QFormat='true' Name='Intense Emphasis'/> <w:LsdException Locked='false' Priority='31' SemiHidden='false' UnhideWhenUsed='false' QFormat='true' Name='Subtle Reference'/> <w:LsdException Locked='false' Priority='32' SemiHidden='false' UnhideWhenUsed='false' QFormat='true' Name='Intense Reference'/> <w:LsdException Locked='false' Priority='33' SemiHidden='false' UnhideWhenUsed='false' QFormat='true' Name='Book Title'/> /* Style Definitions */ table.MsoNormalTable {mso-style-name:'Table Normal'; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-qformat:yes; mso-style-parent:''; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin:0cm; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:11.0pt; font-family:'Calibri','sans-serif'; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-fareast-font-family:'Times New Roman'; mso-fareast-theme-font:minor-fareast; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:Arial; mso-bidi-theme-font:minor-bidi;} <p class='MsoNormal' dir='RTL' style='margin-left:-9.0pt;text-align:justify; text-justify:kashida;text-kashida:0%;text-indent:18.85pt;line-height:150%'><span style='font-family:"Arial","sans-serif";mso-ansi-font-weight:bold; mso-bidi-font-weight:normal' lang='AR-SA'> <p class='MsoNormal' dir='RTL' style='margin-left:-9.0pt;text-align:justify; text-justify:kashida;text-kashida:0%;text-indent:18.85pt;line-height:150%'><span style='font-family:"Arial","sans-serif";mso-ansi-font-weight:bold; mso-bidi-font-weight:normal' lang='AR-SA'> <p class='MsoNormal' dir='RTL' style='margin-left:-9.0pt;text-align:justify; text-justify:kashida;text-kashida:0%;text-indent:18.85pt;line-height:150%'><span style='font-family:"Arial","sans-serif";mso-ansi-font-weight:bold; mso-bidi-font-weight:normal' lang='AR-SA'>خلاصه تحقيق : <p class='MsoNormal' dir='RTL' style='margin-left:-9.0pt;text-align:justify; text-justify:kashida;text-kashida:0%;text-indent:18.85pt;line-height:150%'><span style='font-family:"Arial","sans-serif";mso-ansi-font-weight:bold; mso-bidi-font-weight:normal' lang='AR-SA'>با توجه به تئوري هاي موجود در زمينه ارزش اوراق بهادار و اينكه قيمت اوراق بهادار برابر با ارزش فعلي جريان هاي نقدي آينده ( و آنچه مورد انتظار دارندگان اوراق بهادار است) مي باشد و براي آزمون محتوايي اطلاعاتي سود حسابداري اعلام شده از سوي شركت ها و بررسي ميزان توجه خريداران و فروشندگان سهام در بازار بورس اوراق بهادار تهران به سود حسابداري اقدام به انجام اين تحقيق شد. <p class='MsoNormal' dir='RTL' style='margin-left:-9.0pt;text-align:justify; text-justify:kashida;text-kashida:0%;text-indent:18.85pt;line-height:150%'><span style='font-family:"Arial","sans-serif";mso-ansi-font-weight:bold; mso-bidi-font-weight:normal' lang='AR-SA'>از ديد سرمايه گذاران نقش بورس از جنبه سود مناسب، مشاركت در مالكيت ، اداره امور شركت از طريق اعمال حق راي ، نقدينگي دارايي ، پوشش در مقابل تورم و معافيت هاي مالياتي ، قابل تامل مي باشد . <p class='MsoNormal' dir='RTL' style='margin-left:-9.0pt;text-align:justify; text-justify:kashida;text-kashida:0%;text-indent:18.85pt;line-height:150%'><span style='font-family:"Arial","sans-serif";mso-ansi-font-weight:bold; mso-bidi-font-weight:normal' lang='AR-SA'>هدف اوليه از سرمايه گذاري در سهام شركت ها، همچون بسياري ديگر از فرصت ها و امكانات سرمايه گذاري كسب سود مي باشد . سرمايه گذاري در اوراق سهام ، مشكل تقسيم ناپذيري طرح هاي بزرگ را حل كرده و بورس اوراق بهادار نيز ، سرمايه گذاري در اوراق بهادار را تسهيل مي كند . مشكل ديگر سرمايه گذاري در دارايي هاي فيزيكي يعني قابليت نقدينگي پايين تر ، از طريق سرمايه گذاري در اوراق سهام حل مي شود . <p class='MsoNormal' dir='RTL' style='margin-left:-9.0pt;text-align:justify; text-justify:kashida;text-kashida:0%;text-indent:18.85pt;line-height:150%'><span style='font-family:"Arial","sans-serif";mso-ansi-font-weight:bold; mso-bidi-font-weight:normal' lang='AR-SA'>در فصل دوم كلياتي در زمينه سود حسابداري ، مفاهيم و تئوري هاي موجود در زمينه سود ، همچنين خلاصه اي از تحقيقات انجام شده در زمينه بررسي ارتباط بين سود حسابداري و قيمت سهام ارائه گرديد ، در زمينه رفتار قيمت سهام نيز مطالبي عنوان گرديد . هدف اساسي تحقيق بررسي ارتباط و همبستگي بين تغيير در سود و تغيير قيمت سهام در بورس اوراق بهادار تهران در سال هاي 83 – 80 مي باشد . <p class='MsoNormal' dir='RTL' style='margin-left:-9.0pt;text-align:justify; text-justify:kashida;text-kashida:0%;text-indent:18.85pt;line-height:150%'>جهت تحقق بخشيدن به هدف تحقيق ، اطلاعات لازم براي آزمون هاي فرض تحقيق با استفاده از نشريات و نرم افزار تدبير،صحرا ، كتابخانه بورس همچنين اطلاعات موجود در ساير بانك هاي اطلاعاتي جمع آوري گرديده و در نهايت44 شركت به عنوان نمونه انتخاب شدند. اطلاعات جمع آوري شده با استفاده از نرم افزار اكسل Excel پردازش شده و پس از انجام محاسبات و تشريح روشهاي آماري مورد استفاده در فصل سوم نتايج مورد تجزيه و تحليل قرار گرفته و يافته ها در فصل چهارم گزارش گرديد. <p class='MsoNormal' dir='RTL' style='margin-left:-9.0pt;text-align:justify; text-justify:kashida;text-kashida:0%;text-indent:18.85pt;line-height:150%'>فرضـيه تحقيق :<span style='font-family:"Arial","sans-serif"; mso-ansi-font-weight:bold;mso-bidi-font-weight:normal' lang='AR-SA'> <h1 dir='RTL' style='margin-left:-9.0pt;text-align:justify;text-justify:kashida; text-kashida:0%;text-indent:18.85pt;line-height:150%'><span style='font-family:"Arial","sans-serif";font-weight:normal;mso-ansi-font-weight: bold' lang='FA'>' تغيير در قيمت سهام با تغيير در سود ، وابستگي و ارتباط دارد' <h1 dir='RTL' style='margin-left:-9.0pt;text-align:justify;text-justify:kashida; text-kashida:0%;text-indent:18.85pt;line-height:150%'><span style='font-family:"Arial","sans-serif";font-weight:normal;mso-ansi-font-weight: bold' lang='FA'> <p class='MsoNormal' dir='RTL' style='margin-left:-9.0pt;text-align:justify; text-justify:kashida;text-kashida:0%;text-indent:18.85pt;line-height:150%'><span style='font-family:"Arial","sans-serif";mso-bidi-language:FA; mso-ansi-font-weight:bold;mso-bidi-font-weight:normal' lang='FA'>قلمرو مكاني تحقيق : <p class='MsoNormal' dir='RTL' style='margin-left:-9.0pt;text-align:justify; text-justify:kashida;text-kashida:0%;text-indent:18.85pt;line-height:150%'><span style='font-family:"Arial","sans-serif";mso-bidi-language:FA; mso-ansi-font-weight:bold;mso-bidi-font-weight:normal' lang='FA'>قلمرو مكاني تحقيق شامل كليه شركتهاي پذيرفته شده دربورس اوراق بهادارتهران ميباشد. <p class='MsoNormal' dir='RTL' style='margin-left:-9.0pt;text-align:justify; text-justify:kashida;text-kashida:0%;text-indent:18.85pt;line-height:150%'><span style='font-family:"Arial","sans-serif";mso-bidi-language:FA; mso-ansi-font-weight:bold;mso-bidi-font-weight:normal' lang='FA'> <p class='MsoNormal' dir='RTL' style='margin-left:-9.0pt;text-align:justify; text-justify:kashida;text-kashida:0%;text-indent:18.85pt;line-height:150%'><span style='font-family:"Arial","sans-serif";mso-bidi-language:FA; mso-ansi-font-weight:bold;mso-bidi-font-weight:normal' lang='FA'>قلمرو زماني تحقيق : <p class='MsoNormal' dir='RTL' style='margin-left:-9.0pt;text-align:justify; text-justify:kashida;text-kashida:0%;text-indent:18.85pt;line-height:150%'><span style='font-family:"Arial","sans-serif";mso-bidi-language:FA; mso-ansi-font-weight:bold;mso-bidi-font-weight:normal' lang='FA'>از نـظر زماني ، اطـلاعات مربـوط به EPS<span style='font-family:"Arial","sans-serif"; mso-bidi-language:FA;mso-ansi-font-weight:bold;mso-bidi-font-weight:normal' lang='FA'> و <span dir='LTR' style='font-family:"Arial","sans-serif"; mso-bidi-language:FA'>DPS<span style='font-family:"Arial","sans-serif";mso-bidi-language:FA; mso-ansi-font-weight:bold;mso-bidi-font-weight:normal' lang='FA'> وقيـمـت ســهام در تــاريــخ مـجــمـع مـربوط به سالهاي 1380تا 1383 جمع آوري شده است . هـمچنين سـعي شده شركتهايي انتخاب شوند كه مجامع آنها در فاصله خــرداد ماه تا تيــرماه بـرگـزار شــده اسـت تـا از لـحـاظ شـرايـط اقتصادي كشور در شرايط يكساني باشند . <p class='MsoNormal' dir='RTL' style='margin-left:-9.0pt;text-align:justify; text-justify:kashida;text-kashida:0%;text-indent:18.85pt;line-height:150%'><span style='font-family:"Arial","sans-serif";mso-bidi-language:FA; mso-ansi-font-weight:bold;mso-bidi-font-weight:normal' lang='FA'> <p class='MsoNormal' dir='RTL' style='margin-left:-9.0pt;text-align:justify; text-justify:kashida;text-kashida:0%;text-indent:18.85pt;line-height:150%'><span style='font-family:"Arial","sans-serif";mso-bidi-language:FA; mso-ansi-font-weight:bold;mso-bidi-font-weight:normal' lang='FA'>روش تحقيق : <p class='MsoNormal' dir='RTL' style='margin-left:-9.0pt;text-align:justify; text-justify:kashida;text-kashida:0%;line-height:150%'><span style='font-family:"Arial","sans-serif";mso-bidi-language:FA;mso-ansi-font-weight: bold;mso-bidi-font-weight:normal' lang='FA'> روش تحقيق ، توصيفي بوده و اطلاعات مورد نياز براي تاييد فرضيه يا رد آن ، از كتابخانه بورس و همچنين نرم افزار تدبير ،صحراو همچنين سايت سازمان بورس استخراج شده است . با محاسبه ضريب همبستگي بين دو متغير (تغيير در EPS<span style='font-family:"Arial","sans-serif"; mso-bidi-language:FA;mso-ansi-font-weight:bold;mso-bidi-font-weight:normal' lang='FA'> و تغيير قيمت از سالهاي 1380 تا 1383 وهمچنين تغييردر <span dir='LTR' style='font-family:"Arial","sans-serif"; mso-bidi-language:FA'>DPS<span style='font-family:"Arial","sans-serif";mso-bidi-language:FA; mso-ansi-font-weight:bold;mso-bidi-font-weight:normal' lang='FA'> و تغيير قيمت از سالهاي 1380 تا 1383) و آزمون فرض مربوطه به بـررسـي فرضيـه تـحـقـيـق خواهيم پرداخت<span style='font-family: "Arial","sans-serif";mso-ansi-font-weight:bold;mso-bidi-font-weight:normal' lang='AR-SA'> <p class='MsoNormal' dir='RTL' style='margin-left:-9.0pt;text-align:justify; text-justify:kashida;text-kashida:0%;line-height:150%'><span style='font-family:"Arial","sans-serif";mso-ansi-font-weight:bold;mso-bidi-font-weight: normal' lang='AR-SA'> ارزيابي نتايج آزمون فرض : <span dir='RTL' style='font-size:14.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman";mso-ansi-language:EN-US;mso-fareast-language: EN-US;mso-bidi-language:AR-SA;mso-ansi-font-weight:bold' lang='AR-SA'>فرضيه اين تحقيق با توجه به محاسبات انجام شده در فصل 4 با اطمينان 95% درصد مورد پذيرش قرار گرفت . به عبارت ديگر مشخص گرديد بين سود حسابداري و قيت سهام ارتباط و همبستگي وجود دارد و اين همبستگي و ارتباط در يك جهت مي باشد كه علامت + ضريب همبستگي مويد اين مطلب است . لذا مي توان نتيجه گرفت كه سهامداران و خريداران سهام در بورس اوراق بهادار تهران توجه خاصي به سود اعلام شده توسط شركت ها مي نمايند و ميزان سود اعلام شده يا <span style='font-size:14.0pt; font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman"; mso-ansi-language:EN-US;mso-fareast-language:EN-US;mso-bidi-language:AR-SA'>EPS<span dir='RTL' style='font-size: 14.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman"; mso-ansi-language:EN-US;mso-fareast-language:EN-US;mso-bidi-language:AR-SA; mso-ansi-font-weight:bold' lang='AR-SA'> شركت ها از عوامل مهم و موثر در تصميم گيري سرمايه گذاران جهت خريد يا فروش سهام مي باشد و نشاندهنده افزايش تاثير سود بر قيمت در هر سال نسبت به سال قبل <span dir='RTL' style='font-size: 14.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman"; mso-ansi-language:EN-US;mso-fareast-language:EN-US;mso-bidi-language:AR-SA; mso-ansi-font-weight:bold' lang='AR-SA'><span dir='RTL' style='font-size: 14.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman"; mso-ansi-language:EN-US;mso-fareast-language:EN-US;mso-bidi-language:AR-SA; mso-ansi-font-weight:bold' lang='AR-SA'>ميباشد. <span dir='RTL' style='font-size: 14.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman"; mso-ansi-language:EN-US;mso-fareast-language:EN-US;mso-bidi-language:AR-SA; mso-ansi-font-weight:bold' lang='AR-SA'> Normal 0 false false false EN-US X-NONE FA MicrosoftInternetExplorer4 <w:LatentStyles DefLockedState='false' DefUnhideWhenUsed='true' DefSemiHidden='true' DefQFormat='false' DefPriority='99' LatentStyleCount='267'> <w:LsdException Locked='false' Priority='0' SemiHidden='false' UnhideWhenUsed='false' QFormat='true' Name='Normal'/> <w:LsdException Locked='false' Priority='0' SemiHidden='false' UnhideWhenUsed='false' QFormat='true' Name='heading 1'/> <w:LsdException Locked='false' Priority='10' SemiHidden='false' UnhideWhenUsed='false' QFormat='true' Name='Title'/> <w:LsdException Locked='false' Priority='11' SemiHidden='false' UnhideWhenUsed='false' QFormat='true' Name='Subtitle'/> <w:LsdException Locked='false' Priority='22' SemiHidden='false' UnhideWhenUsed='false' QFormat='true' Name='Strong'/> <w:LsdException Locked='false' Priority='20' SemiHidden='false' UnhideWhenUsed='false' QFormat='true' Name='Emphasis'/> <w:LsdException Locked='false' Priority='0' SemiHidden='false' UnhideWhenUsed='false' Name='Table Grid'/> <w:LsdException Locked='false' Priority='1' SemiHidden='false' UnhideWhenUsed='false' QFormat='true' Name='No Spacing'/> <w:LsdException Locked='false' Priority='60' SemiHidden='false' UnhideWhenUsed='false' Name='Light Shading'/> <w:LsdException Locked='false' Priority='61' SemiHidden='false' UnhideWhenUsed='false' Name='Light List'/> <w:LsdException Locked='false' Priority='62' SemiHidden='false' UnhideWhenUsed='false' Name='Light Grid'/> <w:LsdException Locked='false' Priority='63' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Shading 1'/> <w:LsdException Locked='false' Priority='64' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Shading 2'/> <w:LsdException Locked='false' Priority='65' SemiHidden='false' UnhideWhenUsed='false' Name='Medium List 1'/> <w:LsdException Locked='false' Priority='66' SemiHidden='false' UnhideWhenUsed='false' Name='Medium List 2'/> <w:LsdException Locked='false' Priority='67' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Grid 1'/> <w:LsdException Locked='false' Priority='68' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Grid 2'/> <w:LsdException Locked='false' Priority='69' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Grid 3'/> <w:LsdException Locked='false' Priority='70' SemiHidden='false' UnhideWhenUsed='false' Name='Dark List'/> <w:LsdException Locked='false' Priority='71' SemiHidden='false' UnhideWhenUsed='false' Name='Colorful Shading'/> <w:LsdException Locked='false' Priority='72' SemiHidden='false' UnhideWhenUsed='false' Name='Colorful List'/> <w:LsdException Locked='false' Priority='73' SemiHidden='false' UnhideWhenUsed='false' Name='Colorful Grid'/> <w:LsdException Locked='false' Priority='60' SemiHidden='false' UnhideWhenUsed='false' Name='Light Shading Accent 1'/> <w:LsdException Locked='false' Priority='61' SemiHidden='false' UnhideWhenUsed='false' Name='Light List Accent 1'/> <w:LsdException Locked='false' Priority='62' SemiHidden='false' UnhideWhenUsed='false' Name='Light Grid Accent 1'/> <w:LsdException Locked='false' Priority='63' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Shading 1 Accent 1'/> <w:LsdException Locked='false' Priority='64' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Shading 2 Accent 1'/> <w:LsdException Locked='false' Priority='65' SemiHidden='false' UnhideWhenUsed='false' Name='Medium List 1 Accent 1'/> <w:LsdException Locked='false' Priority='34' SemiHidden='false' UnhideWhenUsed='false' QFormat='true' Name='List Paragraph'/> <w:LsdException Locked='false' Priority='29' SemiHidden='false' UnhideWhenUsed='false' QFormat='true' Name='Quote'/> <w:LsdException Locked='false' Priority='30' SemiHidden='false' UnhideWhenUsed='false' QFormat='true' Name='Intense Quote'/> <w:LsdException Locked='false' Priority='66' SemiHidden='false' UnhideWhenUsed='false' Name='Medium List 2 Accent 1'/> <w:LsdException Locked='false' Priority='67' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Grid 1 Accent 1'/> <w:LsdException Locked='false' Priority='68' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Grid 2 Accent 1'/> <w:LsdException Locked='false' Priority='69' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Grid 3 Accent 1'/> <w:LsdException Locked='false' Priority='70' SemiHidden='false' UnhideWhenUsed='false' Name='Dark List Accent 1'/> <w:LsdException Locked='false' Priority='71' SemiHidden='false' UnhideWhenUsed='false' Name='Colorful Shading Accent 1'/> <w:LsdException Locked='false' Priority='72' SemiHidden='false' UnhideWhenUsed='false' Name='Colorful List Accent 1'/> <w:LsdException Locked='false' Priority='73' SemiHidden='false' UnhideWhenUsed='false' Name='Colorful Grid Accent 1'/> <w:LsdException Locked='false' Priority='60' SemiHidden='false' UnhideWhenUsed='false' Name='Light Shading Accent 2'/> <w:LsdException Locked='false' Priority='61' SemiHidden='false' UnhideWhenUsed='false' Name='Light List Accent 2'/> <w:LsdException Locked='false' Priority='62' SemiHidden='false' UnhideWhenUsed='false' Name='Light Grid Accent 2'/> <w:LsdException Locked='false' Priority='63' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Shading 1 Accent 2'/> <w:LsdException Locked='false' Priority='64' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Shading 2 Accent 2'/> <w:LsdException Locked='false' Priority='65' SemiHidden='false' UnhideWhenUsed='false' Name='Medium List 1 Accent 2'/> <w:LsdException Locked='false' Priority='66' SemiHidden='false' UnhideWhenUsed='false' Name='Medium List 2 Accent 2'/> <w:LsdException Locked='false' Priority='67' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Grid 1 Accent 2'/> <w:LsdException Locked='false' Priority='68' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Grid 2 Accent 2'/> <w:LsdException Locked='false' Priority='69' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Grid 3 Accent 2'/> <w:LsdException Locked='false' Priority='70' SemiHidden='false' UnhideWhenUsed='false' Name='Dark List Accent 2'/> <w:LsdException Locked='false' Priority='71' SemiHidden='false' UnhideWhenUsed='false' Name='Colorful Shading Accent 2'/> <w:LsdException Locked='false' Priority='72' SemiHidden='false' UnhideWhenUsed='false' Name='Colorful List Accent 2'/> <w:LsdException Locked='false' Priority='73' SemiHidden='false' UnhideWhenUsed='false' Name='Colorful Grid Accent 2'/> <w:LsdException Locked='false' Priority='60' SemiHidden='false' UnhideWhenUsed='false' Name='Light Shading Accent 3'/> <w:LsdException Locked='false' Priority='61' SemiHidden='false' UnhideWhenUsed='false' Name='Light List Accent 3'/> <w:LsdException Locked='false' Priority='62' SemiHidden='false' UnhideWhenUsed='false' Name='Light Grid Accent 3'/> <w:LsdException Locked='false' Priority='63' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Shading 1 Accent 3'/> <w:LsdException Locked='false' Priority='64' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Shading 2 Accent 3'/> <w:LsdException Locked='false' Priority='65' SemiHidden='false' UnhideWhenUsed='false' Name='Medium List 1 Accent 3'/> <w:LsdException Locked='false' Priority='66' SemiHidden='false' UnhideWhenUsed='false' Name='Medium List 2 Accent 3'/> <w:LsdException Locked='false' Priority='67' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Grid 1 Accent 3'/> <w:LsdException Locked='false' Priority='68' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Grid 2 Accent 3'/> <w:LsdException Locked='false' Priority='69' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Grid 3 Accent 3'/> <w:LsdException Locked='false' Priority='70' SemiHidden='false' UnhideWhenUsed='false' Name='Dark List Accent 3'/> <w:LsdException Locked='false' Priority='71' SemiHidden='false' UnhideWhenUsed='false' Name='Colorful Shading Accent 3'/> <w:LsdException Locked='false' Priority='72' SemiHidden='false' UnhideWhenUsed='false' Name='Colorful List Accent 3'/> <w:LsdException Locked='false' Priority='73' SemiHidden='false' UnhideWhenUsed='false' Name='Colorful Grid Accent 3'/> <w:LsdException Locked='false' Priority='60' SemiHidden='false' UnhideWhenUsed='false' Name='Light Shading Accent 4'/> <w:LsdException Locked='false' Priority='61' SemiHidden='false' UnhideWhenUsed='false' Name='Light List Accent 4'/> <w:LsdException Locked='false' Priority='62' SemiHidden='false' UnhideWhenUsed='false' Name='Light Grid Accent 4'/> <w:LsdException Locked='false' Priority='63' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Shading 1 Accent 4'/> <w:LsdException Locked='false' Priority='64' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Shading 2 Accent 4'/> <w:LsdException Locked='false' Priority='65' SemiHidden='false' UnhideWhenUsed='false' Name='Medium List 1 Accent 4'/> <w:LsdException Locked='false' Priority='66' SemiHidden='false' UnhideWhenUsed='false' Name='Medium List 2 Accent 4'/> <w:LsdException Locked='false' Priority='67' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Grid 1 Accent 4'/> <w:LsdException Locked='false' Priority='68' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Grid 2 Accent 4'/> <w:LsdException Locked='false' Priority='69' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Grid 3 Accent 4'/> <w:LsdException Locked='false' Priority='70' SemiHidden='false' UnhideWhenUsed='false' Name='Dark List Accent 4'/> <w:LsdException Locked='false' Priority='71' SemiHidden='false' UnhideWhenUsed='false' Name='Colorful Shading Accent 4'/> <w:LsdException Locked='false' Priority='72' SemiHidden='false' UnhideWhenUsed='false' Name='Colorful List Accent 4'/> <w:LsdException Locked='false' Priority='73' SemiHidden='false' UnhideWhenUsed='false' Name='Colorful Grid Accent 4'/> <w:LsdException Locked='false' Priority='60' SemiHidden='false' UnhideWhenUsed='false' Name='Light Shading Accent 5'/> <w:LsdException Locked='false' Priority='61' SemiHidden='false' UnhideWhenUsed='false' Name='Light List Accent 5'/> <w:LsdException Locked='false' Priority='62' SemiHidden='false' UnhideWhenUsed='false' Name='Light Grid Accent 5'/> <w:LsdException Locked='false' Priority='63' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Shading 1 Accent 5'/> <w:LsdException Locked='false' Priority='64' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Shading 2 Accent 5'/> <w:LsdException Locked='false' Priority='65' SemiHidden='false' UnhideWhenUsed='false' Name='Medium List 1 Accent 5'/> <w:LsdException Locked='false' Priority='66' SemiHidden='false' UnhideWhenUsed='false' Name='Medium List 2 Accent 5'/> <w:LsdException Locked='false' Priority='67' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Grid 1 Accent 5'/> <w:LsdException Locked='false' Priority='68' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Grid 2 Accent 5'/> <w:LsdException Locked='false' Priority='69' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Grid 3 Accent 5'/> <w:LsdException Locked='false' Priority='70' SemiHidden='false' UnhideWhenUsed='false' Name='Dark List Accent 5'/> <w:LsdException Locked='false' Priority='71' SemiHidden='false' UnhideWhenUsed='false' Name='Colorful Shading Accent 5'/> <w:LsdException Locked='false' Priority='72' SemiHidden='false' UnhideWhenUsed='false' Name='Colorful List Accent 5'/> <w:LsdException Locked='false' Priority='73' SemiHidden='false' UnhideWhenUsed='false' Name='Colorful Grid Accent 5'/> <w:LsdException Locked='false' Priority='60' SemiHidden='false' UnhideWhenUsed='false' Name='Light Shading Accent 6'/> <w:LsdException Locked='false' Priority='61' SemiHidden='false' UnhideWhenUsed='false' Name='Light List Accent 6'/> <w:LsdException Locked='false' Priority='62' SemiHidden='false' UnhideWhenUsed='false' Name='Light Grid Accent 6'/> <w:LsdException Locked='false' Priority='63' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Shading 1 Accent 6'/> <w:LsdException Locked='false' Priority='64' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Shading 2 Accent 6'/> <w:LsdException Locked='false' Priority='65' SemiHidden='false' UnhideWhenUsed='false' Name='Medium List 1 Accent 6'/> <w:LsdException Locked='false' Priority='66' SemiHidden='false' UnhideWhenUsed='false' Name='Medium List 2 Accent 6'/> <w:LsdException Locked='false' Priority='67' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Grid 1 Accent 6'/> <w:LsdException Locked='false' Priority='68' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Grid 2 Accent 6'/> <w:LsdException Locked='false' Priority='69' SemiHidden='false' UnhideWhenUsed='false' Name='Medium Grid 3 Accent 6'/> <w:LsdException Locked='false' Priority='70' SemiHidden='false' UnhideWhenUsed='false' Name='Dark List Accent 6'/> <w:LsdException Locked='false' Priority='71' SemiHidden='false' UnhideWhenUsed='false' Name='Colorful Shading Accent 6'/> <w:LsdException Locked='false' Priority='72' SemiHidden='false' UnhideWhenUsed='false' Name='Colorful List Accent 6'/> <w:LsdException Locked='false' Priority='73' SemiHidden='false' UnhideWhenUsed='false' Name='Colorful Grid Accent 6'/> <w:LsdException Locked='false' Priority='19' SemiHidden='false' UnhideWhenUsed='false' QFormat='true' Name='Subtle Emphasis'/> <w:LsdException Locked='false' Priority='21' SemiHidden='false' UnhideWhenUsed='false' QFormat='true' Name='Intense Emphasis'/> <w:LsdException Locked='false' Priority='31' SemiHidden='false' UnhideWhenUsed='false' QFormat='true' Name='Subtle Reference'/> <w:LsdException Locked='false' Priority='32' SemiHidden='false' UnhideWhenUsed='false' QFormat='true' Name='Intense Reference'/> <w:LsdException Locked='false' Priority='33' SemiHidden='false' UnhideWhenUsed='false' QFormat='true' Name='Book Title'/> /* Style Definitions */ table.MsoNormalTable {mso-style-name:'Table Normal'; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-qformat:yes; mso-style-parent:''; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin:0cm; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:11.0pt; font-family:'Calibri','sans-serif'; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-fareast-font-family:'Times New Roman'; mso-fareast-theme-font:minor-fareast; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:Arial; mso-bidi-theme-font:minor-bidi;} table.MsoTableGrid {mso-style-name:'Table Grid'; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-unhide:no; border:solid windowtext 1.0pt; mso-border-alt:solid windowtext .5pt; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-border-insideh:.5pt solid windowtext; mso-border-insidev:.5pt solid windowtext; mso-para-margin:0cm; mso-para-margin-bottom:.0001pt; text-align:right; mso-pagination:widow-orphan; font-size:10.0pt; font-family:'Times New Roman','serif';} <td style='width:332.55pt;border:solid windowtext 1.0pt; mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:17.6pt' valign='top' width='443'> عنوان <td style='width:61.2pt;border:solid windowtext 1.0pt; border-right:none;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:17.6pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>صفحه <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:17.6pt' valign='top' width='443'> فصل اول <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:17.6pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>1 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 1-1- مقدمه <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>1 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 2-1- تعريف موضوع <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>2 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 3-1- اهميت تحقيق <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>3 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 4-1- هدف و علت انتخاب موضوع <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>3 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 5-1- سوابق مربوط <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>4 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 6-1- فرضيات تحقيق <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>5 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 7-1- قلمرو مكاني تحقيق <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>5 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 8-1- قلمرو زماني تحقيق <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>5 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 9-1- روش تحقيق <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>5 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 10-1- ساختار تحقيق <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>5 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> فصل دوم <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>7 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 1-2- مقدمه <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>7 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 2-2- كليات <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>7 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 3-2- بازار سرمايه در ايران <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>8 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 4-2- مزاياي وجود بورس اواق بهادار <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>9 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 1- از ديدگاه كلان <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>9 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 2- از ديدگاه شركتهاي پذيرفته شده در بورس <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>9 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 3- از نظر سرمايه گذاران <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>9 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 5-2- سودمندي در پيش بيني معياري براي ارزيابي اطلاعات <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>10 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 6-2- استفاده كنندگان صورتهاي مالي <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>11 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 7-2- هدفهاي گزارشگري مالي <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>12 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 8-2- انتخاب نظريه سود <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>13 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 9-2- استدلال انتخاب نظريه سود <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>14 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 10-2- مكاتب فكري پيرامون اندازه گيري سود <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>15 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 11-2- سود تحققي و سود غير تحققي <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>16 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 12-2- فوايد سود براي سرمايه گذاران <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>20 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 13-2- حلقه هاي ارتباطي سود و قيمت سهام <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>21 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 14-2- تحليل سود <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>23 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 15-2- پيش بيني سودهاي آتي از روي سودهاي جاري <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>24 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 16-2- قيمتها و سودها <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>24 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 17-2- ويژگي بازار حقيقي و كامل <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>24 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 18-2- ارتباط بين سودهاي حسابداري دائمي و سودهاي دائمي كه بعنوان مفهوم ارزيابي مي باشند <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>25 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 19-2- مروري بر تحقيقات انجام شده ذر رابطه با سود-قيمت <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>26 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> فصل سوم <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>33 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 1-3- مقدمه <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>33 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 2-3- انواع روشهاي تحقيق <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>34 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 3-3- مراحل مختلف تنظيم تحقيق توصيفي <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>35 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 4-3- مراحل پژوهش علمي در تحقيق <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>35 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 1- تعيين هدف <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>35 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 2- جمع آوري داده ها <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>36 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 3- تجزيه و تحليل داده ها <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>36 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 4- بيان يافته ها <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>36 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 5-3- فرضيات تحقيق <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>37 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 6-3- تئوري فرضيه تحقيق <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>38 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 7-3- جامعه آماري <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>38 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 8-3- نمونه و نمونه گيري <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>39 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 9-3- نحوه جمع آوري داده ها و روشها و تكنيكهاي آماري و محاسبات آنها <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>41 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 10-3- آماره تست فرضيات <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>43 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 11-3- ضريب تشخيص (ضريب تعيين) <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>44 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 12-3- محاسبه ضريب رگرسيون <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>44 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> فصل چهارم <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>46 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 1-4- مقدمه <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>46 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 2-4- تجزيه و تحليل يافته ها <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>46 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 3-4- ضريب تعيين <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>48 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 4-4- محاسبه ضرايب رگرسيون و معادله خط آنها <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>48 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 5-4- بررسي همبستگي بين قيمت و سود نقدي <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>52 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 1- ضريب همبستگي <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>52 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 2- نتايج آزمون فرض <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>52 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 3- ضريب تعيين <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>54 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 4- محاسبات مربوط به ضراب رگرسيون <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>54 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> فصل پنجم <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>57 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 1-5- خلاصه تحقيق <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>57 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 2-5- ارزيابي نتايج آزمون فرض <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>58 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 3-5- محدوديت هاي تحقيق <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>58 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 4-5- پيشنهادات <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>59 <td style='width:332.55pt;border:solid windowtext 1.0pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'> 5-5- توصيه براي تحقيقات آتي <td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt: solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'> <p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops: 134.05pt center 207.65pt' align='center'>60 <span dir='RTL' style='font-size: 14.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman"; mso-ansi-language:EN-US;mso-fareast-language:EN-US;mso-bidi-language:AR-SA; mso-ansi-font-weight:bold' lang='AR-SA'>