نشریه حسابداری سلامت
سال چهارم شماره 4 (پیاپی 14، زمستان 1394)

In recent years, public universities have faced many socio-economic changes. On one hand, these universities are under the main influence of the independence resulted from Article 49 of law of the Fourth Economic, Social and Cultural Development Plan of the Islamic Republic of Iran, and on the other hand, they have undergone double pressure due to the alterations in the number of students and decrease in the per capita budget, etc. According to these conditions, inevitably, it is too necessary to develop an evolution in the financial and operational accountability systems. The aim of this study is to develop a framework for an evolution in the financial and operational accountability systems of public universities in Iran based on Lauder's reformed model.
The method of the research is deductive reasoning, and it is a descriptive survey; the type of this research is correlational, and in terms of purpose, it is applied and descriptive. The statistical population of this research include all experts in the field of evolution in the financial and operational accountability systems of the universities from 2014 to 2015. This research has been implemented by using the Delphi technique in two cycles, and for data analysis, Binomial t–test, Kolmogorov-Smirnov, Kruskal-Wallis and Friedman tests and SPSS Software Version 20 have been used.
The main incentive for evolution in the financial and operational accountability systems of Iranian public universities is the need for cost price information for pricing, and the Ministry of Science, Research and Technology and the Audit Organization were recognized, respectively, as promoters and operators of evolution. A change in conservative view of society plays an important role as a cultural factor. In between, the financial managers should take the responsibility for the leadership of this evolution in the universities and it should be executed gradually in long term.
In this research, the ability of Lauder's reformed model for predicting, which has been used in many countries to explain the process of evolution, has been documented in relation to the evolution of the financial and operational accountability systems of public universities in Iran and in its environmental conditions.

Designing and establishing the system of internal audit and internal controls in the governmental executive agencies like hospitals is one of the basic necessities. In this regard, the present research evaluates the effectiveness of internal controls in Shiraz public hospitals and clinics based on COSO framework.
The method of the research is a descriptive correlational survey. The statistical population of the research include all employees of the financial department of Shiraz public hospitals and clinics (17 hospitals and clinics) in 2015 which contain 339 individuals. Sampling was not used in this study. In relation to the evaluation of internal controls system, the designed questionnaire by COSO and an adjustable one has been used with regard to the nature of the public hospitals. In order to test the hypotheses of the research, SPSS Software Version 19, and according to the normality or abnormality of data distribution, One Sample T-test and Median test have been used respectively.
The results of the research state that in the internal controls system of Shiraz public hospitals and clinics, the components of internal controls including control environment, risk assessment, control activities, information, communication, evaluation and monitoring do not operate effectively.
In Shiraz public hospitals, some policies must be imposed for protecting the internal audit unit, and some effective internal controls should be designed and used.

Pharmaceutical industry plays an essential role in the development of health in the country. This industry faces some problems such as the inappropriate use of productive capacity, so it is necessary to do a research in this field. By using the financial indicators, it is possible to compare the performance of various current companies in the industry, and by setting a pattern, provide the field of progress for companies.
This research is applied in terms of purpose; considering the method of data collection, it is descriptive, and according to the type, it is a quantitative research. In this research, in order to measure the dynamic efficiency and to rank the companies listed on the Tehran Stock Exchange, a combination of Window Data Envelopment Analysis method and Malmquist index has been used. Therefore, by using 11 effective indices and by applying DEAP Software Version 2.1, the performance of 16 pharmaceutical companies has been investigated during the period of 2009-2014.
The alterations of the total productivity in the pharmaceutical industry has decreased in the studied period, and the main reason of this reduction is the alterations of managerial, scale and technological efficiency.
The results of the research show that instead of temporary analysis, it is possible to present a more accurate evaluation of the performance of companies by using dynamic analysis of the performance with the combination of two methods of Window Data Envelopment Analysis and Malmquist index, and by considering the analysis of displacement of efficient frontier.

The Related researches to health indicate that air pollution has a negative effect on people's psychological moods. The experimental researches in psychology demonstrate that bad psychological moods lead to increase risk-aversion in people. The conducted studies in financial and economic fields state the effect of bad psychological moods on the rate of stock return.
The current research is applied in terms of purpose, and it is a correlational research on the basis of characteristics and content. This research investigates the effect of bad psychological moods caused by air pollution, and it sets the relationship between air pollution and stock return in the companies listed on the Tehran Stock Exchange during 2011-2013 using daily data of Pollutant Standards Index and the information of stock return. Time Series Regression and Eviews Software Version 7 have been used to analyze the data.
The results of testing the hypothesis of the research indicate that air pollution has a negative relationship with the rate of the return of total stock of the Tehran Stock Exchange.
The Decisions of investors are greatly under the influence of their psychological moods, and air pollution is among the factors that can affect the character and psychological moods of humen. The results of the research indicate a significant and negative relationship between air pollution and stock return. This confirms the theories of Behavioral Finance. Although according to the adjusted R-squared coefficient resulted from the Regression model, air pollution explains a little changes in the return of security.

The aim of this research is to examine the stickiness of operational costs and the cost price of sold product and some probable effective factors (such as assets, debts, free cash flow and Gross Domestic Product) on the stickiness of operational costs in the pharmaceutical companies listed on the Tehran Stock Exchange.
The research is applied in terms of purpose, and it has been conducted through Critical Incident Technique by the use of past information. In order to test the presented hypotheses, Time Series Analysis has been used. The statistical sample and population of the research involve 24 pharmaceutical companies listed on the Tehran Stock Exchange during 2003-2014 which have been active in the Pharmaceutical Industry. The applied statistical method in this research is multiple linear regression. In order to analyze the data, Excel Software Version 13 and Eviews Version 8 have been used.
The findings of the research indicate that the operational costs have sticky behavior in relation to sale income changes, but no evidence was found for the stickiness of the cost price of the sold product. Also, the results state a meaningful relationship between the rate of stickiness of operational costs and free cash flow in such a way that in the firms with higher free cash flow, stickiness of costs are higher. Additionally, the results suggest a direct and meaningful relationship between the rate of stickiness of operational costs and Gross Domestic Production, but the effectiveness of the assets and debts on the stickiness of the operational costs did not validate.
In the case of predicting an increase in the future sale or in the economic growth periods, for a proper use of opportunities, and also because the achievement and further preparation of resources are in needs of time and double cost, managers protect the resources in the firm in order to gain a higher privilege by sale return to the previous level of sale which will lead to the stickiness of operational costs.

Financing decisions or capital structure is one of the main decisions of financial management due to influencing the risk and the return of Shareholders. Therefore, determining the optimal capital structure is one of the most important issues which the managers of economic agencies encounter in the process of financial decisions.
This is an applied research and it uses the quasi–experimental design and the prospective approach. In order to test the hypotheses and identifying the output variables of Data Envelopment Analysis, Pearson Correlation test has been used. The statistical population of the research include the food and Pharmaceutical companies listed on the Tehran Stock Exchange during 2008–2014. In this research, SPSS Software Version 19 and Frontier Analyst Software Version 3 have been used.
There is a significant relationship between the current ratio variables, the ratio of the operational earnings to sale, the return of assets, economic value added, market value added, and the ratio of price to earnings per share with financial leverage. But, there is not any significant relationship between the quick ratio and the ration of market price to the book value per share with financial leverage. According to the existence of the mentioned significant relationship between financial leverage and the criteria for measuring performance, financial leverage has been selected as the input variable and the criteria for measuring performance as the output variables in Data Envelopment Analysis technique, then by the application of the variable return to scale Data Envelopment Analysis Model, the optimal capital structure for the companies has been selected.
The results of the research state that the food and Pharmaceutical companies which have similar efficiency, have used their debt instrument and investment instrument more effectively. This has caused companies to have a better performance. In the other words, these companies have used their accessible different financial resources more effectively and optimally than the other companies.