%34تخفیف

دانلود محصول:رابطه بین مدیریت سرمایه در گردش و خطای پیش بینی سود مدیریت در شرکت-های پذیرفته شده در بورس اوراق بهادار تهران

تعداد 159 صفحه فایل word

چکیده

سود یکی از اقلام مهم و اصلی صورت­های مالی است که توجه استفاده کنندگان صورت­های مالی را به خود جلب می کند. مدیریت سرمایه در گردش یکی از حوزه های مهم در مدیریت مالی و مدیریت سازمان­ها به حساب می آید، زیرا به طور مستقیم نقدینگی و سودآوری شرکت­ها را تحت تاثیر قرار می دهد. این پژوهش، با هدف بررسی رابطه بین مدیریت سرمایه گردش و خطای پیش بینی سود مدیریت در شرکت های پذیرفته شده در بورس اوراق بهادار تهران انجام گرفت. بدین منظور، مولفه­های مدیریت سرمایه در گردش، شامل (دوره تبدیل وجه نقد، میانگین دوره وصول مطالبات، دوره پرداخت حسابهای پرداختنی، دوره گردش موجودی­ها) به عنوان متغیر مستقل و خطای پیش بینی سود مدیریت به عنوان متغیر وابسته در نظر گرفته شده است.

روش آماری استفاده شده جهت تجزیه و تحلیل داده­ها، رگرسیون چندگانه و نمونه انتخابی شامل 110 شرکت، طی دوره زمانی (1392-1388) می­باشد.

نتایج حاصل از این پژوهش نشان داد که در سطح اطمینان 95 درصد ارتباط مثبت معناداری بین متغیرهای میانگین دوره وصول مطالبات با خطای پیش بینی سود وجود دارد. همچنین ارتباط معناداری بین متغیرهای دوره گردش موجودی ها، دوره پرداخت حساب پرداختنی و دوره تبدیل وجه نقد مشاهده نگردید.

کلید واژه: مدیریت سرمایه در گردش، دوره تبدیل وجه نقد، میانگین دوره وصول مطالبات، دوره پرداخت حسابهای پرداختنی، دوره گردش موجودی­ها، خطای پیش بینی سود مدیریت

فهرست مطالب

عنوان

صفحه

فصل اول: کلیات تحقیق

1-1-  مقدمه………………………………………………………………………………………………….

1-2-  بیان مسئله تحقیق………………………………………………………………………………….

1-3-  اهداف و سوالات تحقیق……………………………………………………………………….

1-4-  اهمیت و ضرورت موضوع تحقیق…………………………………………………………..

1-5 – قلمرو تحقیق………………………………………………………………………………………..

           1-5-1-  قلمرو مکانی……………………………………………………………………….

           1-5-2-  قلمرو زمانی………………………………………………………………………..

           1-5-3-  قلمرو موضوعی…………………………………………………………………..

1-6-  روش تحقیق………………………………………………………………………………………..

           1-6-1-  نوع و چگونگی جمع آوری داده ها……………………………………….

           1-6-2-  روش تحلیل داده ها……………………………………………………………..

1-7-  تعاریف واژه‌ها و اصطلاحات تخصصی…………………………………………………..

1-8-  ساختار تحقیق……………………………………………………………………………….

1-8-  خلاصه فصل………………………………………………………………………………………..

فصل دوم: ادبیات نظری و پیشینه تحقیق

بخش اول: مبانی نظری مدیریت سرمایه در گردش و عملکرد

2-1-  مقدمه………………………………………………………………………………………………….

2-2-  ماهیت سرمایه در گردش……………………………………………………………………….

2-3-  عوامل موثر در تعیین میزان سرمایه در گردش…………………………………………..

2-4-  مدیریت سرمایه در گردش…………………………………………………………………….

2-5- اهمیت مدیریت سرمایه در گردش……………………………………………………………

2-6- سیستم جامع مدیریت سرمایه در گردش…………………………………………………..

2-7- استراتژی­های مدیریت سرمایه در گردش…………………………………………………

          2-7-1- استراتژی (سیاست) محافظه کارانه……………………………………………

          2-7-2- استراتژی (سیاست) جسورانه…………………………………………………..

          2-7-3- استراژی (سیاست) میانه رو…………………………………………………….

2-8- عوامل موثر بر مدیریت سرمایه درگردش…………………………………………………..

          2-8-1- ظرفیت برای ایجاد منابع داخلی……………………………………………….

          2-8-2- اهرم……………………………………………………………………………………..

          2-8-3- فرصت رشد………………………………………………………………………….

          2-8-4- اندازه شرکت…………………………………………………………………………

          2-8-5- عمر شرکت…………………………………………………………………………..

          2-8-6- دارایی های ثابت مشهود…………………………………………………………

          2-8-7- بازده…………………………………………………………………………………….

          2-8-8- صنعت………………………………………………………………………………….

2-9- اجزاء مدیریت سرمایه در گردش……………………………………………………………..

          2-9-1- دوره پرداخت………………………………………………………………………..

          2-9-2- دوره وصول مطالبات……………………………………………………………..

          2-9-3- دوره گردش موجودی ها………………………………………………………..

          2-9-4- چرخه تبدیل وجه نقد…………………………………………………………….

2-10- رابطه بین مدیریت سرمایه درگردش و ارزش شرکت……………………………….

          2-10-1- حجم و ترکیب سرمایه درگردش……………………………………………

          2-10-2- هزینه سرمایه……………………………………………………………………….

          2-10-3- سررسید تعهدات جاری………………………………………………………..

          2-10-4- تاثیر بر حقوق صاحبان سهام…………………………………………………

2-11- پیش بینی سود…………………………………………………………………………………….

2-12- پیش بینی سود هر سهم و اهمیت آن………………………………………………………

2-13- پیش بینی سود به وسیله مدیران……………………………………………………………..

2-14- پیش‌ بینی سود مدیریت………………………………………………………………………..

2-15- ویژگی های پیش بینی سود…………………………………………………………………..

2-16- اهمیت سود سهام پیش ‌بینی شده…………………………………………………………..

2-17- استفاده کنندگان پیش بینی سود……………………………………………………………..

2-18- اهداف پیش بینی های سود……………………………………………………………………

2-19- نظرات طرفداران و مخالفین پیش بینی سود……………………………………………..

2-20- برخی از عوامل موثر بر دقت پیش بینی سود شرکت ها…………………………….

          2-20-1- اندازه شرکت……………………………………………………………………….

          2-20-2- دوره پیش بینی…………………………………………………………………….

          2-20-3- عمر شرکت…………………………………………………………………………

          2-20-4- اهرم مالی……………………………………………………………………………

          2-20-5- گروه صنعت……………………………………………………………………….

          2-20-6- گزارش حسابرسی……………………………………………………………….

          2-20-7- دفعات تجدید نظر……………………………………………………………….

          2-20-8- حضور در تابلوی اصلی یا فرعی……………………………………………

2-21- خطای پیش‌ بینی سود…………………………………………………………………………..

          بخش دوم: تاریخچه مطالعات پیشین در رابطه با موضوع تحقیق

2-22- تحقیقات داخلی…………………………………………………………………………………..

2-23- تحقیقات خارجی…………………………………………………………………………………

2-24- خلاصه فصل……………………………………………………………………………………….

فصل سوم: روش تحقیق

3-1- مقدمه…………………………………………………………………………………………………..

3-2- نوع پژوهش………………………………………………………………………………………….

3-3- طرح مساله تحقیق………………………………………………………………………………….

3-4- فرضیات تحقیق……………………………………………………………………………………..

3-5- قلمرو مکانی و زمانی……………………………………………………………………………..

3-6- جامعه مورد نظر تحقیق…………………………………………………………………………..

3-7- نمونه آماری………………………………………………………………………………………….

3-8- روش نمونه گیری و دلایل انتخاب آن………………………………………………………

3-9- ابزار جمع آوری داده های مورد نیاز تحقیق……………………………………………….

3-10- روایایی و اعتبار ابزار جمع آوری داده ها………………………………………………..

3-11- مدل ها و متغیر های پژوهش و نحوه آزمون فرضیه ها……………………………..

3-12- متغیر های تحقیق و نحوه اندازه گیری آن ها……………………………………………

3-13- روش های آماری مورد استفاده در پژوهش……………………………………………..

3-14- روش های تخمین با استفاده از داده های ترکیبی……………………………………..

          3-14-1- آمار توصیفی……………………………………………………………………….

                   3-14-1-1- آزمون ایستایی (پایایی) متغیر های پژوهش……………..

          3-14-2- آمار استنباطی………………………………………………………………………

                        3-14-2-1- روش رگرسیون چند متغیره…………………………………..

                   3-14-2-2- آزمون t استیودنت………………………………………………..

                   3-14-2-3- آزمون F استیت…………………………………………………..

                        3-14-2-4- آزمون ناهمسانی………………………………………………….

                   3-14-2-5- آزمون عامل تورم واریانس (VIF)………………………….

3-15- روش تجزیه و تحلیل داده ها………………………………………………………………..

          3-15-1- روش های مختلف داده های تابلویی………………………………………

          3-15-2- آزمون های تشخیص……………………………………………………………

                   3-15-2-1- آزمون F لیمر (چاو)…………………………………………….

                   3-15-2-2- آزمون هاسمن……………………………………………………..

                   3-15-2-3- ضریب تعیین و ضریب تعیین تعدیل شده……………….

                   3-15-2-4- آزمون دوربین – واتسون (D-W)………………………….

3-16- خلاصه فصل……………………………………………………………………………………….

فصل چهارم: تجزیه و تحلیل یافته های تحقیق

4-1- مقدمه…………………………………………………………………………………………………..

4-2- نتایج آمار توصیفی…………………………………………………………………………………

4-3تحلیل ماهیت و ویژگی­های متغیرهای تحقیق…………………………………………….

          4-3-1- بررسی پایایی داده‌ها…………………………………………………………….

          4-3-2- بررسی مدل اول تحقیق…………………………………………………………..

                    4-3-2-1- آزمون همسانی واریانس ها……………………………………..

                    4-3-2-2- بررسی خود همبستگی……………………………………………

                   4-3-2-3- آزمون معني دار بودن روش اثرات ثابت……………………

                   4-3-2-4- آزمون فرضيات مدل اول تحقيق………………………………

                   4-3-2-5- آزمون رگرسیون مربوط به فرضیات تحقیق……………….

                             4-3-2-5-1- آزمون رگرسیون مربوط به فرضیه اول                           تحقیق………………………………………………………………………..

                             4-3-2-5-2- آزمون رگرسیون مربوط به فرضیه دوم                          تحقیق………………………………………………………………………..

                              4-3-2-5-3- آزمون رگرسیون مربوط به فرضیه سوم                          تحقیق………………………………………………………………………..

                             4-3-2-5-4- متغیرهای کنترلی تحقیق………………………….

          4-3-3- بررسی مدل دوم تحقیق………………………………………………………….

                   4-3-3-1- آزمون همسانی واریانس ها……………………………………..

                   4-3-3-2- بررسی خود همبستگی……………………………………………

                   4-3-3-3- آزمون معني دار بودن روش اثرات ثابت……………………

                   4-3-3-4- آزمون فرضيات مدل دوم تحقيق………………………………

                   4-3-3-5- آزمون رگرسیون مربوط به فرضیات تحقیق……………….

                             4-3-3-5-1- آزمون رگرسیون مربوط به فرضیه چهارم                       تحقیق………………………………………………………………………..

                             4-3-3-5-2- متغیرهای کنترلی تحقیق………………………….

4-4- خلاصه فصل…………………………………………………………………………………………

فصل پنجم: نتیجه گیری و پیشنهادات

5-1- مقدمه…………………………………………………………………………………………………..

5-2- یافته های تحقیق……………………………………………………………………………………

          5-2-1- نتایج آزمون فرضیه اول…………………………………………………………..

          5-2-2- نتایج آزمون فرضیه دوم………………………………………………………….

          5-2-3- نتایج آزمون فرضیه سوم………………………………………………………….

          5-2-4- نتایج آزمون فرضیه چهارم………………………………………………………

5-3- نتیجه گیری تحقیق…………………………………………………………………………………

5-4- محدودیت های تحقیق……………………………………………………………………………

5-5- پیشنهادات تحقیق…………………………………………………………………………………..

          5-5-1- پیشنهادات کاربردی………………………………………………………………..

          5-5-2- پیشنهادات برای تحقیقات آتی…………………………………………………

منابع و مآخذ…………………………………………………………………………………..

پیوست ها

پیوست شماره (1): اسامی شرکت های موجود در نمونه تحقیق…………………………….

پیوست شماره (2): نتایج آمار توصیفی متغیر های تحقیق……………………………………..

پیوست شماره (3): آزمون پایایی – AFE…………………………………………………………..

پیوست شماره (4): آزمون پایایی – ACP…………………………………………………………..

پیوست شماره (5): آزمون پایایی – ITID…………………………………………………………..

پیوست شماره (6): آزمون پایایی – APP……………………………………………………………

پیوست شماره (7): آزمون پایایی – CCC…………………………………………………………..

پیوست شماره (8): آزمون پایایی – SIZE………………………………………………………….

پیوست شماره (9): آزمون پایایی – LEV…………………………………………………………..

پیوست شماره (10): آزمون پایایی – ROA………………………………………………………..

پیوست شماره (11): آزمون پایایی – AGE………………………………………………………..

پیوست شماره (12): آزمون (ARCH) مدل اول تحقیق………………………………………..

پیوست شماره (13): برآورد بهترین مدل، آزمون چاو. متغیر وابسته (AFE) و متغیر مستقل (ACP)………………………………………………………………………………………………..

پیوست شماره (14): برآورد بهترین مدل، آزمون هاسمن. متغیر وابسته (AFE) و متغیر مستقل (ACP)……………………………………………………………………………………….

پیوست شماره (15): نتایج آزمون رگرسیون فرضیه‌ها. متغیر وابسته (AFE) و متغیر مستقل (ACP)………………………………………………………………………………………………..

پیوست شماره (16): آزمون (ARCH) مدل دوم تحقیق……………………………………….

پیوست شماره (17): برآورد بهترین مدل، آزمون چاو. متغیر وابسته (AFE) و متغیر مستقل (CCC)……………………………………………………………………………………………….

پیوست شماره (18): نتایج آزمون رگرسیون فرضیه‌ها. متغیر وابسته (AFE) و متغیر مستقل (CCC)……………………………………………………………………………………………….

پیوست شماره (19): نتایج آزمون رگرسیون فرضیه‌ها. متغیر وابسته (AFE) و متغیر مستقل (CCC)……………………………………………………………………………………………….

چکیده انگلیسی…………………………………………………………………………………………..

فهرست نمودار و جداول

جدول 2-1- سیاست های مختلف سرمایه در گردش………………………………………….

جدول 2-2- خلاصه نتایج تحقیقات داخل کشور……………………………………………….

جدول 2-3- خلاصه نتایج تحقیقات خارج کشور……………………………………………….

جدول 3-1- روند انتخاب نمونه آماری تحقیق…………………………………………………..

جدول 4-1- نتایج آماره های توصیفی مورد استفاده در این تحقیق………………………..

جدول 4-2- پایایی داده ها………………………………………………………………………………

جدول 4-3- نتایج آزمون آماره F……………………………………………………………………..

جدول 4-4- نتایج آزمون آماره F……………………………………………………………………..

جدول 4-5- نتایج آزمون هاسمن در شرکت ها………………………………………………….

جدول 4-6- نتایج آزمون رگرسیون ترکیبی مدل اول تحقیق…………………………………

جدول 4-7- نتایج آزمون آماره F……………………………………………………………………..

جدول 4-8- نتایج آزمون آماره F……………………………………………………………………..

جدول 4-9- نتایج آزمون هاسمن در شرکت ها………………………………………………….

جدول 4-10- نتایج آزمون رگرسیون ترکیبی مدل دوم تحقیق………………………………

جدول 5-1- خلاصه نتایج حاصل از آزمون فرضیه های تحقیق……………………………

 

 

2

3

5

6

8

8

8

8

8

8

9

9

10

11

 

 

13

13

15

16

17

18

19

19

20

21

22

22

23

23

24

24

24

25

25

26

26

27

30

32

34

34

35

35

35

35

36

37

38

40

41

43

44

46

47

47

49

51

51

52

52

53

53

53

 

57

62

68

 

76

76

77

77

78

79

79

80

80

81

81

82

84

85

86

87

88

88

88

89

89

89

90

90

92

92

92

93

94

95

 

97

97

98

99

100

100

101

101

102

103

 

103

 

103

 

104

105

105

105

106

106

107

108

 

108

108

109

 

111

111

111

111

111

112

112

113

113

113

114

115

 

127

131

131

132

132

133

133

134

134

135

135

136

 

136

 

137

 

138

139

 

139

 

140

 

141

143

 

22

68

71

79

98

100

101

101

101

102

106

106

106

107

112

 

 

146 دیدگاه برای دانلود محصول:رابطه بین مدیریت سرمایه در گردش و خطای پیش بینی سود مدیریت در شرکت-های پذیرفته شده در بورس اوراق بهادار تهران

  1. kayaptatt

    7 were other nonmalignant pathologies who makes stromectol The following primary antibodies were used mouse monoclonal anti HA, clone 6E2 Cell Signaling, Danvers, USA, mouse monoclonal anti beta actin, and clone AC 15 Sigma Aldrich, Steinheim, Germany

  2. Dreshorne

    Ways DK, Kukoly CA, deVente J, Hooker JL, Bryant WO, Posekany KJ, Fletcher DJ, Cook PP and Parker PJ 1995 MCF 7 breast cancer cells transfected with protein kinase C alpha exhibit altered expression of other protein kinase C isoforms and display a more aggressive neoplastic phenotype clomid dosage for males

  3. TopUnioto

    priligy para que sirve la pastillas ciprofloxacino 500 mg Mr Rahul Gandhi is free to say whatever he wishes to say about the Congress party, but the government led by Manmohan Singh is not a Congress government buy lasix

  4. frarverot

    Free protein S increased p 0 doxycycline for rosacea 14 Despite agreement on the severity major of the interaction, the categorization of the data supporting the decision differs good v fair

  5. ragsweego

    12, 673 676 2012 levitra euros

  6. Dauchfuck

    Outcome of patients treated with a single fraction dose of palliative radiation for cutaneous T cell lymphoma bumex vs lasix

  7. wakEffita

    Functional annotation was performed using the DAVID 6 cialis with priligy

  8. Extergo

    online cialis pharmacy The report details the hospital admission of a 31 year old man 30 minutes after administering a dose of clenbuterol significantly in excess of that intended

  9. Lelosmest

    gov 23060465 place he had created finasteride with free viagra Androgen manipulation can be generally obtained with the use of direct AR blockers

  10. Sleexia

    He explained that for him, With a bit of practice my brain seems to place less emphasis on the music which becomes more in the background and it becomes easier for me to fall asleep how to get nolvadex reddit

  11. Drehype

    1998 Oct; 70 4 715 723 cheapest finasteride on the web c Immunofluorescence staining was used to detect CEA red and CK19 green in BM MSCs scale bar 50 Ојm

  12. GaigmaDug

    Letro for me at least is overkill and my libido is shot at even low doses priligy tablets online I also don t also have high glucose or high testosterone

  13. Wextulk

    Breast Cancer Res Treat 2012; 133 487 500 cialis online cheap

  14. idonrex

    0 and feet 25 can you take clomid if you already ovulate 34 If a decrease in birth weight represents a loss of nutrition from metabolic changes or it increases risk for future complications i

  15. Piolymn

    Prevents pregnancy and staff provide medical practice secretary with the most recent findings lasix 80 mg twice a day

  16. alkague

    propecia success He sounded very optimistic for our chances of getting pregnant, but did not describe our options well

  17. PoinnaCen

    Serious Use Alternative 1 paroxetine will increase the level or effect of oxycodone by affecting hepatic enzyme CYP2D6 metabolism lasix renal scan salicylates non asa increases and chlorthalidone decreases serum potassium

  18. alkague

    For more information about conditions that may make it unsafe for you to take Viagra kgr 100 kamagra

  19. Itaniacig

    clomiphene citrate 50 mg for male It has high absorption after oral administration which is not altered and affected by the presence of food

  20. Sleexia

    Signs of hypercalcemia include increased urine volume, excessive thirst, nausea, vomiting, constipation, hypotonicity of muscles, and deep bone and flank pain clomid 100mg success rate

  21. Drehype

    Fish body oil, such as salmon oil or EPA oil not cod liver oil, can help to lower blood lipid levels both triglycerides and cholesterol in dogs with hyperlipidemia stromectol 3mg tablets Be Aware of Rimadyl s Known Side Effects

  22. магазин бисера минск

    Nice blog here! Also your website lots up fast! What host are you using? Can I am getting your associate link for your host? I want my website loaded up as fast as yours lol бисер купить минск

  23. daachka.ru

    I’m impressed, I must say. Rarely do I encounter a blog that’s equally educative and engaging, and let me tell you, you have hit the nail on the head. The issue is something that not enough folks are speaking intelligently about. I am very happy that I found this in my search for something concerning this. daachka.ru

  24. yes-dacha.ru

    Fantastic web site. A lot of useful information here. I’m sending it to some pals ans also sharing in delicious. And obviously, thank you on your effort! yes-dacha.ru

  25. rem-dom-stroy.ru

    Excellent article. I definitely love this website. Keep writing! rem-dom-stroy.ru

  26. obshchestroy.ru

    I seriously love your site.. Pleasant colors & theme. Did you develop this web site yourself? Please reply back as I’m planning to create my own blog and would like to know where you got this from or exactly what the theme is called. Many thanks! obshchestroy.ru

  27. remont-master-info.ru

    My brother suggested I might like this blog. He was totally right. This post actually made my day. You cann’t imagine just how much time I had spent for this information! Thanks! remont-master-info.ru

  28. chaccette

    cheap cialis online pharmacy Using HMORN s Virtual Data Warehouse From Two Health Systems to Identify Risk Factors for Abdominal Aortic Aneurysm, Diane T

  29. снять офис в минском районе

    What’s up mates, its enormous post about teachingand completely explained, keep it up all the time. снять офис в минском районе

  30. Juriidiline abi

    Nice blog here! Also your site lots up fast! What host are you using? Can I am getting your associate link in your host? I want my website loaded up as fast as yours lol Õigusabi Eestis

  31. Jurist

    Hi there just wanted to give you a quick heads up. The text in your content seem to be running off the screen in Internet explorer. I’m not sure if this is a format issue or something to do with internet browser compatibility but I thought I’d post to let you know. The style and design look great though! Hope you get the problem resolved soon. Many thanks Õigusabi

  32. аренда ричтрака в минске

    I’ve read some just right stuff here. Definitely value bookmarking for revisiting. I wonder how much attempt you set to create this type of great informative web site. ричтрак в аренду

  33. просмотры в яппи

    Hi! I could have sworn I’ve been to this site before but after going through some of the posts I realized it’s new to me. Anyhow, I’m definitely pleased I found it and I’ll be bookmarking it and checking back frequently! накрутка просмотров яппи

  34. накрутка лайков в яппи

    Hi there, just wanted to mention, I liked this article. It was funny. Keep on posting! накрутка подписчиков в yappy

  35. накрутка просмотров яппи

    The other day, while I was at work, my sister stole my iphone and tested to see if it can survive a 25 foot drop, just so she can be a youtube sensation. My iPad is now broken and she has 83 views. I know this is completely off topic but I had to share it with someone! накрутка подписчиков в яппи

  36. накрутка подписчиков в яппи

    Howdy would you mind stating which blog platform you’re working with? I’m planning to start my own blog in the near future but I’m having a difficult time choosing between BlogEngine/Wordpress/B2evolution and Drupal. The reason I ask is because your design and style seems different then most blogs and I’m looking for something completely unique. P.S My apologies for getting off-topic but I had to ask! накрутка подписчиков в yappy

  37. smartremstroy.ru

    Hi there just wanted to give you a quick heads up and let you know a few of the images aren’t loading correctly. I’m not sure why but I think its a linking issue. I’ve tried it in two different browsers and both show the same results. smartremstroy.ru

  38. daachnik.ru

    Wow, awesome blog layout! How long have you been blogging for? you make blogging glance easy. The whole glance of your web site is great, let alonewell as the content! daachnik.ru

  39. delaremontnika.ru

    After looking at a number of the blog posts on your website, I truly like your way of blogging. I added it to my bookmark site list and will be checking back soon. Please check out my web site as well and let me know what you think. delaremontnika.ru

  40. twitch.tv

    Simply want to say your article is as amazing. The clearness in your post is simply excellent and i can assume you are an expert on this subject. Well with your permission allow me to grab your RSS feed to keep up to date with forthcoming post. Thanks a million and please continue the rewarding work. twitch.tv

  41. перетяжка мебели в Новосибирске

    Hey there! This is my 1st comment here so I just wanted to give a quick shout out and tell you I genuinely enjoy reading through your articles. Can you suggest any other blogs/websites/forums that deal with the same subjects? Appreciate it! перетяжка мебели

  42. гостиничные чеки с подтверждением москва

    Hi, Neat post. There is a problem with your web site in internet explorer, may check this? IE still is the marketplace leader and a large part of other people will leave out your fantastic writing due to this problem. чеки на гостиницу в москве

  43. filmroz.ir

    Way cool! Some very valid points! I appreciate you penning this write-up plus / the rest of the site is really good.

  44. daachkaru

    Hello there! I know this is kinda off topic but I was wondering which blog platform are you using for this site? I’m getting tired of WordPress because I’ve had issues with hackers and I’m looking at options for another platform. I would be awesome if you could point me in the direction of a good platform. daachkaru

  45. dog xxxxx

    Hey there! I know this is kind of off topic but I was wondering if you knew where I could find a captcha plugin for my comment form? I’m using the same blog platform as yours and I’m having difficulty finding one? Thanks a lot! sexyanimal

  46. myinfodacha.ru

    I am extremely inspired together with your writing talents and alsowell as with the format for your blog. Is this a paid topic or did you customize it yourself? Either way stay up the nice quality writing, it’s rare to peer a nice blog like this one these days.. myinfodacha.ru

  47. glavsadovnik.ru

    I like the valuable information you supply on your articles. I will bookmark your weblog and check again here frequently. I am moderately certain I will be informed a lot of new stuff right here! Good luck for the following! glavsadovnik.ru

  48. раскрутка сайта в гугле

    Woah! I’m really loving the template/theme of this website. It’s simple, yet effective. A lot of times it’s very difficult to get that “perfect balance” between superb usability and visual appearance. I must say that you’ve done a awesome job with this. In addition, the blog loads extremely fast for me on Safari. Outstanding Blog! раскрутка сайта в google

  49. sadounik.ru

    great issues altogether, you just gained a emblem new reader. What might you suggest in regards to your post that you made a few days ago? Any sure? sadounik.ru

  50. daachka.ru

    Whats up this is somewhat of off topic but I was wondering if blogs use WYSIWYG editors or if you have to manually code with HTML. I’m starting a blog soon but have no coding experience so I wanted to get advice from someone with experience. Any help would be greatly appreciated! daachka.ru

  51. daa4a.ru

    Hi there! This post couldn’t be written any better! Reading this post reminds me of my good old room mate! He always kept talking about this. I will forward this page to him. Pretty sure he will have a good read. Thank you for sharing! daa4a.ru

  52. частный эротический массаж Москва

    Престижный мужской эротический массаж Москва с массажистками на выбор частный эротический массаж в Москве

  53. xxxx com video

    I simply could not leave your web site prior to suggesting that I extremely enjoyed the standard information a person supply in your visitors? Is going to be back incessantly in order to check out new posts horse and girl xxx

  54. ремонт пластиковых окон в Борисове

    Hi there, I enjoy reading all of your article. I like to write a little comment to support you. ремонт окон цены,пластиковые окна ремонт и регулировка

  55. ремонт пвх окон

    What i do not realize is in fact how you’re now not really a lot more well-liked than you may be right now. You are so intelligent. You know therefore significantly relating to this topic, produced me personally consider it from numerous numerous angles. Its like men and women aren’t interested until it’s something to accomplish with Woman gaga! Your personal stuffs nice. All the time deal with it up! ремонт окон минск

  56. фитнес тренер обучение

    I believe what you postedwrotethink what you postedtypedbelieve what you postedtypedsaidthink what you postedtypedWhat you postedtyped was very logicala bunch of sense. But, what about this?consider this, what if you were to write a killer headlinetitle?content?wrote a catchier title? I ain’t saying your content isn’t good.ain’t saying your content isn’t gooddon’t want to tell you how to run your blog, but what if you added a titleheadlinetitle that grabbed a person’s attention?maybe get a person’s attention?want more? I mean %BLOG_TITLE% is a little vanilla. You could look at Yahoo’s home page and see how they createwrite news headlines to get viewers interested. You might add a related video or a related pic or two to get readers interested about what you’ve written. Just my opinion, it might bring your postsblog a little livelier. фитнес тренер обучение

  57. фитнес тренер обучение

    Heya great blog! Does running a blog similar to this take a great deal of work? I have no expertise in programming but I was hoping to start my own blog soon. Anyway, if you have any recommendations or tips for new blog owners please share. I know this is off topic nevertheless I just needed to ask. Kudos! фитнес тренер обучение

  58. animalxxx

    Very nice article, just what I wanted to find. sixy dog video

  59. daachka.ru

    Hi there, I desire to subscribe for this webpage to get latest updates, so where can i do it please assist. daachka.ru

  60. bezogoroda.ru

    It’s actually very complex in this full of activity life to listen news on TV, so I simply use internet for that purpose, and get the most recent news. bezogoroda.ru

  61. химчистка диана цены на услуги жодино

    I’m really enjoying the design and layout of your site. It’s a very easy on the eyes which makes it much more enjoyable for me to come here and visit more often. Did you hire out a designer to create your theme? Exceptional work! химчистка мебели в жодино

  62. химчистка диана цены на услуги в жодино

    Great beat ! I wish to apprentice while you amend your site, how can i subscribe for a blog site? The account aided me a acceptable deal. I had been tiny bit acquainted of this your broadcast provided bright clear concept химчистка дивана в смолевичах

  63. sadovoe-tut.ru

    I visited multiple web pages but the audio quality for audio songs present at this website is in fact marvelous. sadovoe-tut.ru

  64. agrosadovnik.ru

    Thanks designed for sharing such a good opinion, post is pleasant, thats why i have read it completely agrosadovnik.ru

  65. отчетные документы за проживание москва

    Hey this is somewhat of off topic but I was wondering if blogs use WYSIWYG editors or if you have to manually code with HTML. I’m starting a blog soon but have no coding skills so I wanted to get advice from someone with experience. Any help would be greatly appreciated! гостиничные чеки куплю

  66. гостиничный чек москва

    We stumbled over here coming from a different website and thought I may as well check things out. I like what I see so now i’m following you. Look forward to looking at your web page again. чеки на гостиницу

  67. гостиница с отчетными документами

    Thanks for your personal marvelous posting! I definitely enjoyed reading it, you could be a great author.I will always bookmark your blog and will come back very soon. I want to encourage you to continue your great writing, have a nice weekend! гостиничные чеки

  68. гостиничные чеки москва купить с подтверждением

    It is perfect time to make some plans for the future and it is time to be happy. I have read this post and if I could I want to suggest you few interesting things or advice. Perhaps you could write next articles referring to this article. I wish to read more things about it! сделать гостиничный чек

  69. ogorodkino.ru

    Great article, just what I wanted to find. ogorodkino.ru

  70. гостиничные чеки купить в москве

    all the time i used to read smaller articles or reviews which also clear their motive, and that is also happening with this post which I am reading here. гостиничные чеки

  71. гостиничные чеки москва купить с подтверждением

    Hi there I am so grateful I found your weblog, I really found you by error, while I was browsing on Aol for something else, Regardless I am here now and would just like to say cheers for a fantastic post and a all round thrilling blog (I also love the theme/design), I don’t have time to browse it all at the minute but I have saved it and also added in your RSS feeds, so when I have time I will be back to read a lot more, Please do keep up the fantastic job. гостиничные чеки купить в москве

  72. гостиничные чеки купить

    Your style is so unique compared to other people I have read stuff from. Many thanks for posting when you have the opportunity, Guess I will just bookmark this site. гостиничные чеки купить в москве

  73. fast indexing url

    Woah! I’m really loving the template/theme of this site. It’s simple, yet effective. A lot of times it’s challenging to get that “perfect balance” between user friendliness and visual appearance. I must say you have done a awesome job with this. Additionally, the blog loads extremely fast for me on Chrome. Outstanding Blog! linkindexer page

  74. infoda4nik.ru

    Wow, that’s what I was searching for, what a data! present here at this website, thanks admin of this website. infoda4nik.ru

  75. Доставка алкоголя Екатеринбург бесплатная доставка

    I blog quite often and I really appreciate your content. The article has really peaked my interest. I will bookmark your site and keep checking for new information about once a week. I subscribed to your RSS feed as well. Доставка алкоголя на дом Екатеринбург бесплатно

  76. Алкоголь Екатеринбург круглосуточно доставка бесплатно

    Hello! I just want to give you a huge thumbs up for the great info you’ve got here on this post. I will be coming back to your website for more soon. Заказать Алкоголь с доставкой Екатеринбург

  77. חשפניות

    Hurrah! At last I got a blog from where I be able to actually take helpful information regarding my study and knowledge. חשפניות

  78. квартиры на сутки Минск

    Hi Dear, are you in fact visiting this website regularly, if so after that you will definitely get good knowledge. снять квартиру на сутки

  79. квартиры на сутки в Минске

    I like the valuable information you supply for your articles. I will bookmark your weblog and test again here frequently. I am relatively certain I will be told plenty of new stuff right here! Good luck for the following! квартиры на сутки Минск

  80. sphynx cat for sale

    Hey there are using WordPress for your blog platform? I’m new to the blog world but I’m trying to get started and create my own. Do you need any coding knowledge to make your own blog? Any help would be greatly appreciated! sphynx cats for sale

  81. חשפניות

    I like it when individuals come together and share opinions. Great website, continue the good work! חשפניות

  82. חשפניות

    What’s up i am kavin, its my first time to commenting anywhere, when i read this post i thought i could also make comment due to this brilliant post. חשפניות

  83. sphynx kitten price

    Hey! I know this is kinda off topic nevertheless I’d figured I’d ask. Would you be interested in exchanging links or maybe guest writing a blog article or vice-versa? My site goes over a lot of the same subjects as yours and I believe we could greatly benefit from each other. If you might be interested feel free to send me an e-mail. I look forward to hearing from you! Wonderful blog by the way! sphynx cats for sale

  84. חשפניות

    I’m really enjoying the design and layout of your site. It’s a very easy on the eyes which makes it much more enjoyable for me to come here and visit more often. Did you hire out a designer to create your theme? Outstanding work! חשפניות

  85. חשפניות

    I’m gone to tell my little brother, that he should also visit this weblog on regular basis to get updated from most recent gossip. חשפניות

  86. чек на проживание в гостинице купить

    We are a gaggle of volunteers and starting a new scheme in our community. Your site provided us with helpful information to work on. You have performed an impressive activity and our whole group can be grateful to you. документы на гостиницу в москве

  87. машинная штукатурка в москве

    Why people still use to read news papers when in this technological world everything is existing on net? машинная штукатурка в москве

  88. Онлайн казино

    Онлайн казино отличный способ провести время, главное помните, что это развлечение, а не способ заработка. Онлайн казино

  89. механизированная штукатурка в москве

    If you desire to take much from this piece of writing then you have to apply such techniques to your won website. машинная штукатурка в москве

  90. payday loans online

    What’s up, yes this piece of writing is in fact nice and I have learned lot of things from it about blogging. thanks. payday loan near me

  91. online television

    Hey there! I’ve been following your site for a long time now and finally got the bravery to go ahead and give you a shout out from New Caney Tx! Just wanted to mention keep up the great job! online television

  92. online television

    Hey! I realize this is kind of off-topic but I had to ask. Does building a well-established blog like yours take a massive amount work? I’m completely new to writing a blog but I do write in my diary everyday. I’d like to start a blog so I will be able to share my experience and views online. Please let me know if you have any suggestions or tips for new aspiring bloggers. Appreciate it! online television

  93. чеки на гостиницу

    Hey There. I found your blog using msn. This is a very well written article. I will be sure to bookmark it and come back to read more of your useful information. Thanks for the post. I will definitely comeback. чеки гостиницы с подтверждением

  94. гостиничные чеки москва

    Simply wish to say your article is as amazing. The clearness in your post is simply spectacular and i can assume you are an expert on this subject. Well with your permission allow me to grab your RSS feed to keep up to date with forthcoming post. Thanks a million and please keep up the rewarding work. гостиничные чеки с подтверждением москва

  95. online television

    I have been surfing online more than three hours today, yet I never found any interesting article like yours. It’s lovely worth enough for me. Personally, if all website owners and bloggers made just right content as you did, the net will probably be much more useful than ever before. online television

  96. online television

    I don’t know if it’s just me or if everyone else experiencing problems with your blog. It appears as if some of the text within your posts are running off the screen. Can someone else please comment and let me know if this is happening to them too? This could be a problem with my browser because I’ve had this happen before. Thanks online television

  97. стяжка пола м2

    Ищете профессионалов для устройства стяжки пола в Москве? Обратитесь к нам на сайт styazhka-pola24.ru! Мы предлагаем услуги по залитию стяжки пола любой сложности и площади, а также гарантируем быстрое и качественное выполнение работ. стяжка пола

  98. snabzhenie-obektov.ru

    организации по поставке строительных материалов snabzhenie-obektov.ru

  99. штукатурка механизированная

    Не знаете, какой подрядчик выбрать для штукатурки стен? Обратитесь к нам на сайт mehanizirovannaya-shtukaturka-moscow.ru! Мы предоставляем услуги по машинной штукатурке стен любой площади и сложности, а также гарантируем высокое качество работ и доступные цены. штукатурка стен

  100. гостиничные чеки куплю

  101. glavdachnik.ru

    When someone writes an piece of writing he/she keeps the thought of a user in his/her mind that how a user can understand it. Thus that’s why this article is perfect. Thanks! glavdachnik.ru

  102. Заказать SEO продвижение

    It is appropriate time to make some plans for the future and it is time to be happy. I have read this post and if I could I wish to suggest you few interesting things or advice. Perhaps you could write next articles referring to this article. I want to read more things about it! Заказать SEO продвижение

  103. Заказать SEO продвижение

    If you are going for most excellent contents like I do, only pay a visit this web site daily since it gives quality contents, thanks Заказать SEO продвижение

  104. сдать медь в видном

    you are really a just right webmaster. The web site loading speed is incredible. It kind of feels that you are doing any unique trick. Also, The contents are masterpiece. you have performed a great task in this topic! где сдать медь дорого

  105. bitokvesnuhin

    Современный рынок предлагает нам множество уникальных решений, включая штукатурку механизированную. Проверьте mehanizirovannaya-shtukaturka-moscow.ru для получения подробной информации. bitokvesnuhin

  106. краска для ткани

    It’s remarkable designed for me to have a site, which is helpful for my experience. thanks admin краска для ткани

  107. autocad

    Its like you read my mind! You seem to know so much about this, like you wrote the book in it or something. I think that you could do with some pics to drive the message home a bit, but other than that, this is great blog. An excellent read. I’ll definitely be back. buy autocad

  108. https://crazysale.marketing/

    Hi, always i used to check webpage posts here early in the break of day, since i love to gain knowledge of more and more. https://crazysale.marketing/

  109. консультация психолога при алкогольной зависимости

    Please let me know if you’re looking for a author for your site. You have some really great posts and I think I would be a good asset. If you ever want to take some of the load off, I’d absolutely love to write some material for your blog in exchange for a link back to mine. Please blast me an e-mail if interested. Kudos! наркология

  110. ремонт сантехники краснодар

    I don’t even understand how I ended up here, however I assumed this publish used to be good. I don’t recognise who you are however definitely you are going to a famous blogger should you are not already. Cheers! сантехнические услуги

  111. сайт автозапчастей

    Hello there! Do you know if they make any plugins to help with SEO? I’m trying to get my blog to rank for some targeted keywords but I’m not seeing very good gains. If you know of any please share. Thank you! магазин автозапчастей

  112. ковры 3 на 4 в москве

    A person necessarily help to make critically articles I might state. This is the first time I frequented your web page and so far? I amazed with the research you made to create this actual submit incredible. Magnificent activity! купить ковер 3 на 4

  113. seo оптимизация на сайтове

    Currently it looks like BlogEngine is the best blogging platform out there right now. (from what I’ve read) Is that what you’re using on your blog? seo услуга

  114. комнатные цветы уход в домашних условиях

    This is a topic that’s close to my heart… Take care! Where are your contact details though? комнатные цветы каталог с фото

  115. коучинг в бизнесе

    Fantastic web site. A lot of useful information here. I’m sending it to a few pals ans also sharing in delicious. And naturally, thank you on your effort! бизнес тренинг для руководителей

  116. Kasutatud autode kokkuost

    Hi, I check your new stuff like every week. Your writing style is awesome, keep up the good work! Kasutatud autode kokkuost

  117. коучинг крупного бизнеса

    Hi, I think your blog might be having browser compatibility issues. When I look at your blog site in Ie, it looks fine but when opening in Internet Explorer, it has some overlapping. I just wanted to give you a quick heads up! Other then that, fantastic blog! коучинг в бизнесе

  118. эксперт по проведению сессий для топ-команд

    Hello very nice blog!! Guy .. Beautiful .. Superb .. I will bookmark your website and take the feeds also? I am satisfied to find so many useful information here in the submit, we need develop more strategies in this regard, thank you for sharing. . . . . . бизнес тренинг для руководителей

  119. коучинг для руководителей

    I’m not sure where you are getting your info, but good topic. I needs to spend some time learning more or understanding more. Thanks for fantastic information I was looking for this information for my mission. тренинг для топ менеджеров

  120. коучинг руководителей

    A person necessarily lend a hand to make significantly articles I would state. This is the first time I frequented your web page and to this point? I amazed with the research you made to create this actual post incredible. Magnificent process! тренинг для топ менеджмента

  121. межкомнатные перегородки в ташкенте

    This is very fascinating, You are an overly professional blogger. I have joined your feed and sit up for in search of more of your wonderful post. Also, I have shared your site in my social networks продажа недвижимости в узбекистане

  122. внедрение изменений тренинг

    Tremendous things here. I’m very glad to peer your article. Thank you so much and I’m taking a look forward to touch you. Will you please drop me a mail? change management тренинг

  123. hellobanana

    Hello there, just became aware of your blog through Google, and found that it is really informative. I’m gonna watch out for brussels. I will appreciate if you continue this in future. Lots of people will be benefited from your writing. Cheers! hello banana

  124. скачать слотозал

    Link exchange is nothing else except it is simply placing the other person’s webpage link on your page at appropriate place and other person will also do same for you. слотозал игровые автоматы

  125. Catvbq

    claritin allergy sinus 12hr costco allergy medications for itching skin alternative allergy treatment options

  126. luckyjet 1 win

    Погрузитесь в мир Lucky Jet онлайн, где каждый запуск может привести к победе. Зарегистрируйтесь на сайте 1win и испытайте свою удачу уже сегодня! лаки джет игра онлайн

  127. read this

    I am really loving the theme/design of your website. Do you ever run into any internet browser compatibility problems? A handful of my blog visitors have complained about my blog not operating correctly in Explorer but looks great in Opera. Do you have any tips to help fix this issue? great post

  128. ivistroy.ru

    Your style is so unique compared to other people I have read stuff from. Thank you for posting when you have the opportunity, Guess I will just bookmark this page. ivistroy.ru

  129. daa4a.ru

    No matter if some one searches for his required thing, so he/she desires to be available that in detail, so that thing is maintained over here. daa4a.ru

  130. why not look here

    I read this piece of writing fully about the comparison of newest and previous technologies, it’s remarkable article. i was reading this

  131. iphone 15 pro

    Right now it seems like Movable Type is the top blogging platform out there right now. (from what I’ve read) Is that what you’re using on your blog? купить айфон 15 pro

  132. mirsadovnikov.ru

    I wanted to thank you for this fantastic read!! I definitely enjoyed every little bit of it. I have you book-marked to check out new stuff you post mirsadovnikov.ru

  133. Phone Tracker Free

    How do I know who my husband or wife is chatting with on WhatsApp, then you are already looking for the best solution. Eavesdropping on a phone is much easier than you realize. The first thing to install a spy application on your phone is to get the target phone. https://www.xtmove.com/how-to-know-who-my-husband-wife-chat-with-whatsapp-how-spy-another-phone/

  134. гостиничные чеки купить Ижевск

    You made some decent points there. I looked on the web for more information about the issue and found most individuals will go along with your views on this site. гостиничные чеки купить Ижевск

  135. купить чеки на гостиницу в Ижевске

    Pretty great post. I simply stumbled upon your blog and wanted to mention that I have really enjoyed browsing your blog posts. In any case I’ll be subscribing on your feed and I am hoping you write again soon! гостиничные чеки с подтверждением спб

  136. guziki

    Howdy! This is kind of off topic but I need some advice from an established blog. Is it very difficult to set up your own blog? I’m not very techincal but I can figure things out pretty fast. I’m thinking about creating my own but I’m not sure where to start. Do you have any tips or suggestions? Appreciate it guziki

  137. Phone Tracker Free

    How to recover deleted mobile text messages? There is no recycle bin for text messages, so how to restore text messages after deleting them?

  138. купить чеки гостиницы Ижевска

    Appreciation to my father who informed me regarding this blog, this webpage is truly awesome. купить гостиничные чеки в Ижевске

  139. Casino Rating

    Im not that much of a online reader to be honest but your blogs really nice, keep it up! I’ll go ahead and bookmark your site to come back down the road. Cheers Online casino registration

  140. консультант по стратегии

    Heya i’m for the primary time here. I came across this board and I in finding It truly useful & it helped me out a lot. I hope to give something back and help others like you helped me. консультант по стратегии

  141. пошив одежды

    Hi there friends, pleasant article and good arguments commented here, I am really enjoying by these. индивидуальный пошив

  142. зарубежные сериалы в хорошем HD качестве

    wonderful issues altogether, you just won a emblem new reader. What may you suggest in regards to your submit that you simply made a few days ago? Any sure? зарубежные сериалы в хорошем HD качестве

  143. Наперстки и нитковдеватели купить

    I think the admin of this web site is truly working hard in favor of his site, as here every stuff is quality based stuff. Наперстки и нитковдеватели купить

  144. Ножницы купить

    What a stuff of un-ambiguity and preserveness of precious experience about unexpected feelings. Ножницы купить

  145. глаз бога бот

    Hi, I log on to your new stuff daily. Your story-telling style is awesome, keep up the good work! глаз бога телеграмм

  146. глаз бога

    The other day, while I was at work, my sister stole my iPad and tested to see if it can survive a twenty five foot drop, just so she can be a youtube sensation. My iPad is now broken and she has 83 views. I know this is completely off topic but I had to share it with someone! бот глаз бога телеграмм

دیدگاه خود را بنویسید

نشانی ایمیل شما منتشر نخواهد شد. بخش‌های موردنیاز علامت‌گذاری شده‌اند *

قبلا حساب کاربری ایجاد کرده اید؟
گذرواژه خود را فراموش کرده اید؟
Loading...
enemad-logo