Future study Management: 2 (49)

Open Access Article

1 - A Critique of neo- Classical Community Indifference Curve
اکبر Nafari

Neo- classical economists think there exists a social consensus among Individuals of society about what to be produced. Moreover, in order to draw community indifference curves, neo-classical economists assume that aggregate demand is independent of income distribution More

Neo- classical economists think there exists a social consensus among Individuals of society about what to be produced. Moreover, in order to draw community indifference curves, neo-classical economists assume that aggregate demand is independent of income distribution and individuals have identical tastes. In this paper we discuss that aggregate demand is not Independent of income distribution and individuals have different tastes. In other words, individuals have non- homothetic and non- identical preferences. In this situation, indifference curves do not exist. Manuscript profile

Open Access Article

2 - The Role of Management Accounting Information on Continuous Improvement
رضا Shabahang احمد Hooman

In this research, it has been tried to find the correlation between the management accounting information and the continuous operational improvement of industrial corporations with applying the multiple linear regression. The first main hypothesis (H1) indicates that In More

In this research, it has been tried to find the correlation between the management accounting information and the continuous operational improvement of industrial corporations with applying the multiple linear regression. The first main hypothesis (H1) indicates that Internal performance is positively related to the implementation programs, and the second main hypothesis (H2) indicates that Improvements in internal performance are positively related to the uses of management accounting information. The results for H1 hypothesis show that between sales and operating value added, the correlation is very high. The results of testing by X2 and K-S, show that only three following dependent variableshave normal distributions: ROS1 with X2 = 14.97, P=0.06 (in X2 test), A.S.L2 =0.648 (in K-S Test), ROA3 with X2=22.238, P=0.01 (in X2 test), A.S.L = 0.147 (in K-S Test) CGSR1 with X2 = 10.14, P=0.25 (in X2 test), A.S.L= 0.705 (in K-S Test) Between return on sales and operating efficiency, the correlation is high (covariance 0.886, Spearman correlation coefficient 0.927 and correlation ratio 0.780) So on the basis of obtained results, H1 hypothesis can be acceptable, but the results of research for H2 hypothesis indicates that between dependent and independent variables, none correlation is obtained so the H2 hypothesis is rejected. The obtained results from nonparametric testing, indicates that high correlation between ROA and the four following independent variables (fiscal periods, classified percent return, production technology and management accounting information),can be acceptable, but the correlation between ROS and the four independent variables can not be acceptable. Manuscript profile

Open Access Article

3 - A Study of the Capital Raising Effect on the Forms Profitability Ratios
ابراهیم Abbasi

Capital raising by common stock issue and its sale to the firm’s stockholders is one of the financing method in Tehran stock Exchange. In the prospectus subscription, one of the reasons of the capital raising is announced as the investment expenditures financing a More

Capital raising by common stock issue and its sale to the firm’s stockholders is one of the financing method in Tehran stock Exchange. In the prospectus subscription, one of the reasons of the capital raising is announced as the investment expenditures financing and the firm’s growth. Financial theories have stated information content of the capital raising in the form of the information release hypothesis, information asymmetry, free cash flow hypothesis and the signaling hypothesis. In this research the financing ratios (DPS, EDS, ROA , ROE)of Tehran stock Exchange firms is compared and studied in both experimental and control groups before and after the dicision for the new stock publishing. Manuscript profile

Open Access Article

4 - World Energy Projection System at EIA: A Theoretical Approach
رضا Mohseni

The World Energy Projection System (WEPS) was developed by Energy Information Administration to Provide a consistent, economical, and accounting frame work for analyzing and projecting trends in world energy markets. WEPS provides historical data and projections of ener More

The World Energy Projection System (WEPS) was developed by Energy Information Administration to Provide a consistent, economical, and accounting frame work for analyzing and projecting trends in world energy markets. WEPS provides historical data and projections of energy consumption across the range of primary energy sources; coverage of major countries and regions worldwide; and projections in common time framework 2000, 2005, 2010, 2015 and 2020. Tables are produced in a format required for the annual publication of International Energy Outlook. This article provides a general overview of WEPS system, describes the underlying database, provides technical descriptions of component, models, diagrams the system and subsystem flows, describes the equations, and provides definitions and sources of all variables used in the system. Manuscript profile

Open Access Article

5 - The Study of Export – Import Factor Content in Iran Economy
اکبر Komijani بیژن Baseri

The present study examines the factor content of export- import in Iranian economy in period 1365, 1370 and 1373. The main hypotheseis is that the capacity of export in Job- Creation is more than the import in various activities between 1365 and 1373. The methodology of More

The present study examines the factor content of export- import in Iranian economy in period 1365, 1370 and 1373. The main hypotheseis is that the capacity of export in Job- Creation is more than the import in various activities between 1365 and 1373. The methodology of this study is based on the input –output analysis and the constant price of 1361. The findings show that the agricultureal activities, textiles, internal trade, wood industry and food processing are more labor- intensive. In addition, when we moved away from 1365 year, the cofficeint shoes that capital- labor ratios have decreased in different activities. In other words, producers have managed to utilize the capital in an manner as an appropriate manner as a result of exchange rate reforms policies and credit allocation decisions. However, the export activities of the various economic sector have used the labor force advantages during the period of analysis. Manuscript profile

Open Access Article

6 - Auditing management
امیر Mosavi

Improvement and growth in the activities of all organizations entails applying effective managerial tools. This articles tries to explain to control and guiding organizational objectives listed in articles of Association, Annual budgeting, etc. In this new area we sho More

Improvement and growth in the activities of all organizations entails applying effective managerial tools. This articles tries to explain to control and guiding organizational objectives listed in articles of Association, Annual budgeting, etc. In this new area we shows How Auditing Management could be applicable in every organizations. Manuscript profile

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