حسین پارسیان

Corporate governance mechanisms can provide the disclosure voluntary of corporations and consequently, it would lead to increasement in information symmetry, Investors confidence, improving liquidity of stocks and profitability of companies which is essential for the national’s economic development. For this reason, in this study the identification of voluntary disclosure indicators and gap analysis between the current and expected situations of these indicators and corporate governance from the perspective of the accounting and financial pundits were discussed. In this survey research, the sampling method was purposive and for hypothesis test, descriptive statistics and T tests by SPSS software (version 21) was conducted. The results indicate that there is a significant difference between the current and expected situations of voluntary disclosure indicators and also corporate governance. It is expected that the establishment of good corporate governance mechanisms, the field of voluntary disclosure and hence the national’s economic development infrastructure would be provided.

In this study, the impact of participatory approach in performance-based budgeting (PBB) on accountability in the public sector was investigated. The performance-based budgeting provides a basis for more accountability in resources usage. This research is an applied survey. The statistical population of the study was Iranian experts and managers of management and planning organization (MPO) which 80 people were selected with using simple random sampling method. Measurement tool was a questionnaire. For hypothesis test, the SEM (Structural Equation Modeling) of Confirmatory Factor Analysis (CFA) with Partial Least Squares (PLS) method by Smart-PLS software was conducted. The result indicates that the existing of performance-based budgeting infrastructure in the public sector does not affect the financial accountability, while it has a negative impact on the operational accountability. The establishment of the infrastructure performance-based budgeting and team working approach in budgeting process would lead to improvement of government accountability in the public sector.

The research aimed to study the effect of moral culture on the amount of reliability of internal auditors. The population in the research is all internal auditors who work in Tehran Securities Exchange Corporations . Sampling in the research is cluster- accidental. The sample was determined from limited population with error level of 0.05 which waz about 113 people . There were four hypotheses . Measurement tool waz a standard questionnaire. The result reveals that perceptions of auditors from moral culture of an institute have effect on the amount of reliability of internal auditors and also its elements which are unwavering confidence ,confidence based on honesty , pervasive confidence. Due to the effect of important in moral culture on increasing the amount of reliability of internal auditors , it is shown that improvement of auditor's perception from moral culture can be a great step in promoting auditing job and should be considered by companies and managers.

This paper examines life-cycle theory and free cash flow hypothesis and their impact on the dividend policy in Tehran stock exchange. In particular, in this paper we test the free cash flow hypothesis by examining the relation between free cash flow and dividend payout in over the period 2004-2011. This paper also tests the life-cycle theory of dividends proposed by Anthony and Ramesh (1992).The results show that larger and more profitable firms (Maturity stage) with higher free cash flow and retained earnings to equity tend to pay lower dividends. In addition, the evidence indicates that firms with higher growth opportunities (Growth stage), tend to pay lower dividend. In addition, the evidence indicates that firms in the decline tend to pay lower dividends. Collectively, the findings from this paper provide, except for the second hypothesis, support for the life-cycle theory and free cash flow hypothesis. Further, it is found that, firm size, growth of sales, and return on assets are positively related to dividend payout.

In this paper we present a numerical method to solve the differential equation of a one-dimentional harmonic oscillator. This method is based on the expansion of the wave function over the orthogonal set. In this method the wave function and also the Hamiltonian of the oscillator is represented in a matrix form and the time-dependent Schrodinger equation is also rewriten in a matrix form. This matrix representation results in a set of linear equations. By solving these equations, the energy levels and the wave function of the oscillator can be estimated fairly. This method can be applied to solve the oscillators with perturbation.