List of Articles Open Access Article Abstract Page Full-Text 1 - Specification and Development a Model for Estimating of Accounting Conservatism in Iran H. Nikoomaram B. Banimahd Open Access Article Abstract Page Full-Text 2 - Evaluation of Attraction, Maintanance, and Promotion of Azad University Facultes and Presentation of a Suitable Model for Improvement of the Present Situation N. Gh. Ghorchian M. Eslam Panah Open Access Article Abstract Page Full-Text 3 - The Study of the Corelation and Consistency Between the Organization Stracture (Formality, Concentration and Complexity) and the Strategic Goles in Radio and TV Organization and Presrntion of a Suitable Pattern R.A. Royaee H. Mozafar Open Access Article Abstract Page Full-Text 4 - The Trend Toward Voluntary Corporate Disclosures: Reporting Frame Works, XBRL, XARL and It’s Effects H. R. Vakilifard A. Mohammadi M. Mohammadi Open Access Article Abstract Page Full-Text 5 - Apply Capital Budgeting Techniques in the Firms Accepted in Exchange Stock of Tehran Gh. Talebnia H. Valipoor Open Access Article Abstract Page Full-Text 6 - Estimating Portfolio Market Risk Based on Value at Risk (VaR) M. Khalili Araghi S. Hashemi Open Access Article Abstract Page Full-Text 7 - A Survey of Effective Factors in Decision Making about Utilizing Enterprise Resource Planning Systems in Iranian Organizations A. Hajiha A. Ameli F. Moghimi Open Access Article Abstract Page Full-Text 8 - Management of Managers and Workers Reward of Organization with Learning N. Feghhi Farahmand