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 […]
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 […]
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 […]
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 […]
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 […]
Abstract The oldest legal institution in Iran is the entity for deed arrangements (the Notaries). It is of such importance that the government has been paying special attention in all historical eras and since the human population is growing and trade lawfully began in a modern manner, the need to record transactions and the role […]
Abstract Introduction: Anthropometry is a branch of anatomy that could be useful as an important para clinical index for growth and development of facial and skull bones. Due to its importance in diagnosis of some diseases, plastic surgery and orthodoncy, the purpose of this study was to determine facial anthropometric indexes among young individuals of […]
Abstract The present study aims at the survey of the economical factors effect on goods import and export in the city of Zahedan. The study population is comprised of Zahedani merchants and businessmen the total number of whom reaches to 150 individuals. To determine the study sample volume we have made use of Morgan’s table […]
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 […]
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 […]