Future study Management: 77 (77)

Open Access Article

1 - Specification and Development a Model for Estimating of Accounting Conservatism in Iran
H. Nikoomaram B. Banimahd

Accounting conservatism has recently been under attacked. For example, Financial Accounting StandardBoard (FASB) point out that conservatism increase conflict between qualitative characteristics such asrepresentational faithfulness, neutrality, and comparability. The Bo More

Accounting conservatism has recently been under attacked. For example, Financial Accounting StandardBoard (FASB) point out that conservatism increase conflict between qualitative characteristics such asrepresentational faithfulness, neutrality, and comparability. The Board concludes that any attempt tounderstate results consistently is likely to raise question about the reliability and integrity of informationabout those results. Recently, in the IASB and FASB joint conceptual framework, conservatism andprudence have been abolished. In other side, some of researchers such as Professor Watts from the universityof Rochester tried to provide a better understanding of accounting conservatism in Accounting Horizon(2003). He defended accounting conservatism by documenting of the research results.Watts suggests thatconservatism likely evolved from the contracting role of accounting. He argues that accounting conservatismhelps to reduce agent's opportunistic behavior and mitigates conflicts of interest over dividend policybetween shareholders and bondholders.This study, by adopting of new studies outcomes on accounting conservatism, develops a new firm-levelconservatism measure from Givoly & Hayn (2000) accrual model. This measure represents conservatismmeasure from an income statement and balance sheet perspective. The outcomes of the study indicated thataccounting conservatism measure has positively correlated to return on asset (ROA) and sale growth, on theother hand, has negatively correlated to leverage and cash flows from operations to total assets ratio.The research results show firms experiencing more severe bondholder-shareholder dividend policy conflictsadopt less conservative accounting and firms that use more conservative accounting incur a high debt ratio.The results also suggest existence of high income smoothing and show a strict decrease in accountingconservatism in Iranian financial reporting environment. This decrease accompanies with decreases ofprofitability index (ROA) and economic performance index (CFO/Asset). It seems governmental ownershipand governmental management and lack of management accountability are important factors of this problemin Iranian industries. The outcomes of this study differ from the US studies results. Manuscript profile

Open Access Article

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

Attracting and employing qualitied and Skillful experts and maintaining and promoting the facultiesprofessional lifen are among factors that influenc the efficiency and effectiveness in higher education system.This paper deals with the evalution of attraction, maintanan More

Attracting and employing qualitied and Skillful experts and maintaining and promoting the facultiesprofessional lifen are among factors that influenc the efficiency and effectiveness in higher education system.This paper deals with the evalution of attraction, maintanancee and promotion of Azad University facultiesthrough a suitable model to improve the literature and comparative studies. Then it discusses the prespectiveframework which is as follows.Attraction and employment components with 20 Sub-titlesMaintanance component with 35 Sub-titlesTraining and development components with 21 Sub-titlesPromotion component with 40 Sub-titlesSkills and research duties components.Skills services and counseling duties componentsSkills and Virtual abilities componentsSkills and social obligation duties components.The statistical population of the study is the faculty members of Tehran Azed university. The 440 populationwere selectd through random class sampling To approve the model, 50 faculties and higher educationspecialists were selected.Respectively two kinds of questionaires were designed and then the data was analyzed through descriptiveand inferential statisties (Factor analysis, K-score and correlation coefficient matrix).The results show that the total framework of the model enjoys high propertion. Most of the respondants (24out of 45) focused on the suitable optin and 21 people facoused on the suitable one. This indicares that themodel meets the requirements of faculty members, as well as the higher education experts.To evaluate the relationship between the total perspective framework of the model and the aims andphilosophy, and also to evaluate the relationship between the models tneories and the schematic model, aimsand philosophy, spearman rank correlation is used. The results of the matrix show that the correlation ispositively siguificant. Manuscript profile

Open Access Article

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

Objective of this Paper is to identify problems and hindrances of radio and TV Organization. Both to executeits procedural strategy and objectives. To realize recent structure and to organized: to identify its weaknessesand strength: and to execute its accomplished proc More

Objective of this Paper is to identify problems and hindrances of radio and TV Organization. Both to executeits procedural strategy and objectives. To realize recent structure and to organized: to identify its weaknessesand strength: and to execute its accomplished procedural strategy and objectives.The presence of various kinds of communication devices such as satellite and Internet : social changes :positional threat of Radio and TV: procedural role of propagation: protection: development; explanation ofIslam’s superiority and universality as well as fundamentals of Islamic Revolution; and explaining ImamKhomeini (Rahs) thoughts , religious government; and principal of authority of the qualified faqih; we needto create a suitable organizational structure with the new strategy for Radio and TV organization of IslamicRepublic of Iran.When the structure is adaptable with the strategy; its success is enhanced and its strategy would change.Therefore, its structure would also change. So the researcher has tried to study the organizational structure ofRadio and TV organization and its strategic objectives by emphasizing on the complexity; formality andcentralization; the researcher also is going to answer this question! Is the organization structure of Radio andTV organization adaptable with its procedural objectives?There fore, the research hypothesis has been that, is a difference between the organizational structure ofRadio and TV organization and its procedural objectives or not?Respective to the research and investigation system, the investigation is descriptive (measurable) and itsobjective is applied, so, concerning the investigation objective , Radio and TV organization could utilize theresults of the investigation.The investigation results showed that, Radio and TV organization is highly centralized and formalized,according to the views of the respective managers and authorities the media has an important mission Manuscript profile

Open Access Article

4 - The Trend Toward Voluntary Corporate Disclosures: Reporting Frame Works, XBRL, XARL and It’s Effects
H. R. Vakilifard A. Mohammadi M. Mohammadi

The contemporary phenomenon of market globalization, competition and technical developments haveresulted in companies becoming more international in their orientation and have also led to increasedcomplexity in the business environment. While capital markets now offer u More

The contemporary phenomenon of market globalization, competition and technical developments haveresulted in companies becoming more international in their orientation and have also led to increasedcomplexity in the business environment. While capital markets now offer unforeseen investmentopportunities, one important development associated with these trends is the tendency of investors to beconfronted with an abundance of information about myriad corporate activities. In addition to making therequired compulsory disclosures, more and more companies are disclosing information on a voluntarybusiness – presumably in the hopes that this extra data hasten the stock market to recognize hidden elements.In this article, we provide some insights into why the value gap is responsible for the enhanced demand forextra disclosures. We also outline some of the more important frameworks that have emerged in thecontemporary literature on disclosures, and we explore the potentially critical impact of XBRL (eXtensibleBusiness Reporting language) and XARL (eXtensible Assurance Reporting Language) on this topic. Finally,we present exist view about some of the likely implication of the trend toward additional voluntarydisclosures Manuscript profile

Open Access Article

5 - Apply Capital Budgeting Techniques in the Firms Accepted in Exchange Stock of Tehran
Gh. Talebnia H. Valipoor

Favorable implementation of capital assets depends on accurate appraising of them before implementation.This generally happens through capital budgeting techniques. The purpose of the research is to study how toapply capital budgeting techniques, and whether not applied More

Favorable implementation of capital assets depends on accurate appraising of them before implementation.This generally happens through capital budgeting techniques. The purpose of the research is to study how toapply capital budgeting techniques, and whether not applied, study the obstacles of these techniques.The population of the research. Is financial managers of the firms accepted in exchange stock and the samplewas selected through simple random. The information was gathered through questionnaire. Descriptive andanalytic statistics were used for analyzing in formations.The results represent that the firms do not used these techniques. And payback period was the most usedmethod among the firms. Other findings show significant relationship between cost of investment andapplied techniques. But no significant relationship was seen between education and applied techniques.Other findings show that education and technical, structural and environmental obstacles, causes implyingcapital budgeting techniques. Of course educational and technical obstacles have had the most influence. Manuscript profile

Open Access Article

6 - Estimating Portfolio Market Risk Based on Value at Risk (VaR)
M. Khalili Araghi S. Hashemi

Considerating the day by day ever changing environment and economic systems factors, every day, differentrisks influence on finance structure of financial institutions. Incremental trend of globalization phenomenonin financial markets, internationalization of economy, f More

Considerating the day by day ever changing environment and economic systems factors, every day, differentrisks influence on finance structure of financial institutions. Incremental trend of globalization phenomenonin financial markets, internationalization of economy, financial innovations and create new financialinstruments, as well as the vast and fast derivative products development, understanding of the effect of themarket circumstances in firm’s situation is powerful more than ever.Therefore, market risk is the important point of view for market players. Market risk is kind of risk thatarises in market. It includes several kinds of risk such as: product and stock price risk, bull-bear market risk,exchange rate risk and etc.In this paper, we want to answer this question that “how market risk of portfolio can estimate whit value atrisk mode”. this research based on special manner of data gathering called correlation research. VaR is thestatistical measure of the risk that estimates the maximum loss that may be experienced on a portfolio with agiven level of confidence. In this article, at first, we considered the importance of risk management, and thenexplain the role of market risk in financial market of our country. In continue, we will presentation theefficient instrument for calculate portfolio market risk management. Finally, we will calculate amount ofportfolio VaR for an investment company as a case study. Research outcomes indicate that sevenpercentages from capital or value of portfolio tantamount to 11 millions Rials, exposure at market risk.Whereas this measure specify amount of company’s value at risk for financial managers, operate better thanpast models. Manuscript profile

Open Access Article

7 - A Survey of Effective Factors in Decision Making about Utilizing Enterprise Resource Planning Systems in Iranian Organizations
A. Hajiha A. Ameli F. Moghimi

During the recent decades, the significant role played by information has turned information management inorganizations into a challenging subject. To improve this, various organizational solutions were proposed,one of the most prominent of which was enterprise resource More

During the recent decades, the significant role played by information has turned information management inorganizations into a challenging subject. To improve this, various organizational solutions were proposed,one of the most prominent of which was enterprise resource planning (ERP).Utilizing enterprise resource planning systems in Iranian organizations is a necessity. Since enterpriseresource planning systems are an importing technology, organizations should choose the most suitableoption, from among various organizational solutions during a decision making process. Designing thisprocess requires identification of effective factors and criteria in decision making. These are the factors andcriteria which, when considered in decision making, cause the organization to act properly while respondingto its needs and problems.Although there is a great need for paving the way to this decision making, little studies have been done inthis regard in our country which has created a gap between Iranian organizations and enterprise resourceplanning systems. This article is prepared to fill this gap, to reduce decision making risks, and to encourageorganizations to pass this doubtful path. To do this, two distinct questionnaires have been used to identify theeffective factors and criteria in decision making for utilizing enterprise resource planning systems. The majorexperts and counselors in this field, who are developing this system, had their opinions used. The effectivefactors and criteria were then classified into technical and organizational perspectives.After specifying the priorities of the elements, creating harmony among the systems in order to elevate theinformative trend of the organization in organizational view, matching and cooperating the software packageof ERP with the organization processes were all identified as the most important elements of which themethods of applying the elements to decide the application of ERP is explained through presenting appliedsuggestion in this research Manuscript profile

Open Access Article

8 - Management of Managers and Workers Reward of Organization with Learning
N. Feghhi Farahmand

This paper studies the dispersion around the workers expected reward of before and after controlling theorganizational hierarchical positions in cross section data samples. Data collected form 694 managers andworkers of 69 industrial and business organizations, showd th More

This paper studies the dispersion around the workers expected reward of before and after controlling theorganizational hierarchical positions in cross section data samples. Data collected form 694 managers andworkers of 69 industrial and business organizations, showd that this dispersion decreases with education andwork experience before entering the current job and increases with job tenure. These finding contrasts withprevious researches show a positive association between reward dispersion and education and workexperience. This study explains the new finding through a model of learning that separates from rewarddispersion between jobs and within organizational hierarchical positions jobs. The model takes advantage ofthe information revealed when workers are promoted to their current hierarchical positions and allows formore robust tests of learning theories. This study also contributes to the existing literature through a new twoequation empirical model, one for the level of reward and another for conditional dispersion, in order to testthe theoretical predictions. The paper is organized as follows:Summarize the empirical implications of learning models in studying the determinants of workers' rewardwhen information is available about managers and workers' job positions.Description of the database and methodology and so present the results of the estimation of the empiricalmodel. The discussion of the evidence supporting the basic theory and conclusion with a brief summary ofthe main findings Manuscript profile

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