Investigation the effect of accounting earnings components on the future earnings prediction and the value of listed companies in Tehran Stock Exchange

Abstract Accounting earnings and its related components are among information that is intended to the users of financial statements and they use it in their decisions as an important component and a measurement criterion of many of their expectations. The information related to the earnings components help in prediction of future earnings and is effective […]

Investigating models of operational budgeting and planning in Iran Health Insurance Organization using Diamond Model

Abstract The aim of this study is to investigate the relationship between operational budgeting, planning, costs analysis, performance management, management of changing system, system of accountability and motivation of operational budgeting and planning in Iran health insurance organization using Diamond Model, the population studied in this research is the entire budget experts and financial managers […]

Investigation of Thermal Behavior and Comparison of the weight of Constituent materials in the Convectional Outer Shell of Buildings in Iran

Abstract Nowadays, with regards to the rapid growth of technology and the production of new materials in the construction industry and move towards industrialization in this sector, paying attention to the active and inactive methods in terms of optimizing in the construction sector, has been of particular importance and imprecision and mismanagement in the selection […]

Conditions to Implement the Admonitory Rule and its Criminal Absolution

Abstract Apprehension of removing responsibility from the defendant in cases with warning subjectivity requires full implementing conditions of the rule of warning. By implementing the rule, disclaiming is inevitable, especially criminal responsibility. Despite its many potential applications, it has not maintained its position and actuality and paid less attention, due to lack of information of […]

Investigate and Prioritize Human Resources Strategic Planning Prerequisites with Analytic Hierarchy Process Method (Case Study: Fars Province Iranian Health Insurance Organization Office)

Abstract The aim of the present research work is to identify the human resources strategic planning prerequisites and prioritizing them from Iranian Health Insurance Organization office managers and deputies ‘viewpoints in Fars Province with analytic hierarchy process (AHP) method. The statistical population in this research included 17 office managers and deputies who were available during […]

Examining the effect of institutional shareholders and free cash flow on cash dividends in companies listed in Tehran Stock Exchange

Abstract The goal of this study is to examine the influence of institutional shareholders and free cash flow on cash dividends. In order to achieve this goal, 125 companies listed in Tehran Stock Exchange during 2010-2014 were examined. Multivariate regression of least squares method along panel data were used to test the hypotheses. The results […]

The Relationship between Intellectual Capital and Organizational Entrepreneurship Physical Education Departments at Universities in Kerman (A case study)

Abstract This study aimed to investigate the relationship between intellectual capital and organizational entrepreneurship in physical education departments at universities in Kerman. This was correlational field study. The population consisted of staff of physical education departments at universities in Kerman in 2014 (N= 103). All of them were selected as sample. The research tool included Bontis’s […]