فهرست مطالب اکبر امینی مهر

The fight against financial corruption is divided into two parts: preventive campaigns and post-combat campaigns. Most of the countries that have been successful in the fight against corruption have used preventive fighting methods. One of the methods of preventive campaigns is to identify and strengthen the factors that prevent financial corruption in any system. Due to the high volume of monetary and financial exchanges and its business nature, the country's banking system can deal with the most sinister phenomenon (financial corruption). The country's banking system, like all other organizations, foresees and implements various laws, organizations, factors and structures in order to prevent and fight financial corruption, according to their working conditions. In this research, by using the Delphi method, existing factors that prevent financial corruption in the country's banking system will be identified, and then by implementing Friedman's test, prioritization and weighting and the degree of influence of each factor will be done. After conducting the research, 6 main factors (criteria) and 24 secondary factors (sub-criteria) were identified. The ranking of the factors preventing financial corruption are in the order of economic, structural, political, managerial, individual, and social factors.

The problems and challenges of budgeting in Iran have always encouraged economic thinkers and government officials to think of a solution in this regard. In this regard, a two-stage plan for each stage, including four sections, was approved by the Cabinet in 2002, and that plan was the basis for reforming the country's budget system. This research intends to examine the success rate and its challenges from the perspective of experts and managers, considering the 18-year period from the approval and implementation of the plan. Considering the objectives of the project, conceptual definitions were converted into measurable variables and developed in the form of a 7-step questionnaire. Participants in the study included managers and financial and budget experts of government organizations, including the General Departments of Planning and Budget and the Departments of Education, Labor and Social Affairs of the three provinces of Tehran, Alborz and Qom, who work in the specialized field of budget in government organizations. are. In general, based on the obtained evaluation, the overall goals of the project were estimated as average, which does not seem promising considering the time and cost spent in this regard. Meanwhile, the goals of the first stage were estimated as average and the second stage as below average. The degree factor had no effect on the results, but women underestimated the success of the project and managers generally overestimated the success of the project.

In this research, the impact of different preprocessing methods on the Long-Short term memory in predicting the financial time series was examined. At first, the model was implemented on the Tehran stock exchange index by utilizing the Principal Component Analysis (PCA) model on 78 technical indicators. Then, the same model was implemented by the advantage of the random forest to select features rather than the PCA to extract them. In the next step, other technical strategy dummy variables were added to the model to examine the changes in its performance. Finally, two deep learning methods with the advantage of only target lags were deployed to compare the accuracy to the other models. The first deep model was plain but the second one was with the advantage of the Wavelet denoising process. The results of the MSE, MAE, MAPE, and R2 score on unseen test sequences showed that applying the Long Short-Term Memory with its own deep feature extraction procedure and the wavelet’s denoising process leads to the best accuracy in prediction of the Tehran stock exchange index. Finally, the Diebold Mariano test exposed a significant difference between the accuracy of the best model and the rest. This result implied that although the application of deep learning gains accurate results, it can be alleviated by feeding the model with creatively extracted and denoised features.

Customs have an important role in the supply chain. With increasing in traded goods and diversification of the international trade, controls of traditional customs cannot create value for the business community. Implementation of Post-Clearance Audit (PCA) is a part of the customs' modernization strategy. Introducing PCA reflects a different approach to customs' control, as it has the effect of offering an immediate release of goods or reduced release time. This study attempts to provide a national roadmap by modeling of PCA and its utilization effects in the Islamic Republic of Iran Customs have been considered. We used Structural Equation Modeling (SEM) to construct a conceptual model and used AMOS software to estimate model parameters and assessment of its validation, too. We tested goodness of model fit by Chi-square index. The results indicated that the conceptual model was valid and according to the model, PCA should be performed on a national auditing standards foundation. By application of a PCA, standards-based approach, Customs would be able to target their resources more effectively and work in partnership with the business community to improve compliance levels and facilitate trade. Thus, capacity building of human resource, identification of Authorized Economic Operator (AEO) and their relevant indexes, are our suggestions.

Today, great changes have been occurred in information technology of accounting and financial activities area, so that XBRL is more applied. This research is aimed to investigate effects of using XBRL on financial reporting of Iranian firms. The research population includes all mangers of firms listed in Tehran stock exchange, academics and certified accountants who are member of Accountant community of Iranian. The study sample is selected according to Cochran method, and a questionnaire including 25 inferential questions and 7 explorative questions is provided. To investigate the relation between XBRL and studied factors, the Chi-square rank correlation is used.
Findings show that the most significant relation is between XBRL and information access time.
Given the research results, one can claim that XBRL can enhance manager's planning capability, speed the implementations, provide the mangers with more on time information and decrease final cost of financial reports.

In municipalities has used the adjusted cash basis and program budgeting in financial reporting. Lots of efforts in last decade have taken place to deploy accrual accounting in municipalities reporting systems. The present study investigates accrual accounting compliance problems with program budgeting in municipalities. Our sample includes 153 financial managers and experts in municipalities of Iran in 2014. Research data have been collected by means of questionnaire containing 25 proposition of 5-item Likert scale. Descriptive Kolmogorov and Smirnov tests were used to access the normality of data distribution, and also Spearman correlation coefficient and Friedman's analysis of variance and Regression analysis were used. Results of data analyses showed that there is basic conflict between variable income, costs, assets and debt in accrual accounting and program budgeting. Because of budget planning is basis cash
accounting therefore Municipalities to improve reporting and Responsibility for the accountability of managers forced to implement accrual accounting and performance budget.

The aim of this study was to evaluate the efficacy ofaccrual accounting on transparency of reporting & accountability of the universities affiliated to the Ministry of Scienc،Research and Technology. (a case study of Tehran Kharazmi university). Analyticadmethodlogy (A practical one) is applied. The population includes all financial employees of the Kharazmiuniversity،who were examined by a simpler random sampling method. To collect data، a questionnaire contining 30 questions،was used. The descriptive statistics including: average، percentage and frequency were used. And the Inferential statistical techniques sucg as kolmogrofesmirnof test، X2 test، and also T –student test was used to determine the normality of the data. And the spss software was used to analyze the collected data. The finding indicate that accrual accounting promotes the public sector accountability. Resuts showed that accrual accounting has no significant effects on transparency of reporting. Also the T-student test results showed that accrual accounting affects the cost of services in Kharazmiuniversity. Finally، according to the respective literature and the results of the research، some strategies were presented to improve the situation، implementation of accrual according and accountability and in general research variables in universities affiliated to the Ministry Science، Research، and Technology.

Floating of governmental firm to the private sector are done in several methods. If this transaction occurs via Tehran Stock Exchange and Iran Fara Bourse, shares offer in two methods; gradual and block. The purpose of this study is to compare the effect of gradual and block shares floating in privatization process of firms in the insurance and banking industries on their financial condition, performance and stock returns. To this aim, active companies in the insurance and banking industries that have been accepted in Tehran stock exchange from 2008 to 2012, more than %20 of their shares have been floated by gradual and block methods specified and also financial ratios and stock returns were compared. The results of hypothesis testing indicate that there were statistically significant differences between the financial condition of firms whose shares are floated to a gradual method with financial condition of firms whose shares are traded to the block method, and firms have been assigned to the gradual approach, at least have better profitability.