سید جعفر لاریمی

The aim of this study, corporate social responsibility performance evaluation using gray relational analysis of entropy weight in the companies listed in Tehran stock Exchange. In this study seeks to measure the relative weight of corporate social responsibility performance using variables (shareholder, customers, employees, society and public bodies) have been made. Then, based on the results of gray relational analysis in our company. The results of this research show that many companies have outperformed the disclosure of social responsibility.

This article reviews the policies and evaluating interpretive accounting research (IAR) deals In order to present an interpretation of Accounting Research status and commonalities between the main body and the investigation will examine critical accounting.Interpretive accounting research is a broad concept that involves multiple meanings and Classical theories in the social sciences often linked And modern and postmodern social theory tries to deny Therefore, the role and function of affect and Accounting The Research Scholars Encourage this kind of research focus Several methods have been proposed to achieve this Today, researchers sought to define this type of research and provide a separate and distinct academic environment are Today, researchers sought to define this type of research and provide a separate and distinct academic environment are Account has been created based on the interpretation of research results In this paper, the nature of identity, an interpretation of Accounting Research functionality and its position relative to other accounting research has examined Interpretive research-based segmentation Roselender and Dillard kind of research "methodology, philosophical and ideological" is mentioned

Theory is usually formulated and developed through the process of research. The basic challenge in accounting research is that currently there is no comprehensive theory of accounting on which accounting research can be based. Yet, researchers have adopted new approaches to achieve a more comprehensive theory in recent studies.This article focuses on the normative and descriptive research and the role of decision-useful approach, interpretative and critical research to the development of accounting theory. All of these developments are beneficial to accounting since they open up accounting to a diversity of research approaches that will collectively improve the status of accounting research and development accounting theory.

Based on the extent and depth of the market, several investment tools exist. One of the most fundamental issues in investment is assets liquidity, because some of the investors may need their investment financial resources immediately. Also, Liquidity degree of stocks greatly depends on the volume of trades in stock exchange. In this research, the relationship between stocks turnover rate as liquidity criteria and stocks rate of return in Tehran stocks exchange during 1381-1387 has been analyzed. Annual time-series data were collected and analyzed with panel data method using Eviews software. To do that, after testing the variables, size and B/M value entered the model as control variables. The results showed a positive and significant relationship between coefficient variables of liquidity and stocks rate of return. These results may refer to an increase in the attractiveness of liquidated stocks and also an increase in its demand

Investors tend to know the degree of success of managers in applying their wealth. Due to high sensitivity of investors to the performance of companies wealth is one of the most important objectives of the companies and the performance appraisal systems are useful tools for appraisal evaluation of the manager's performance. In this paper, the competition between traditional performance appraisal criteria (return on equity, return on assets and earning per share) and value based performance appraisal criteria (Economic Value Added) was concerned in order to appraise the performance of listed companies in Tehran Stock Exchange during 1379-1385. The results indicate Return on Equity (ROE) and Economic Value Added (EVA) has a significant effect on market value added of stocks, but there is no significant relationship among Return on Assets (ROA) and Earning per Share (EPS) and market value added (MVA).

Tax reform programs in almost all countries around the world have been recently Concentrated on value added tax (VAT). According to recent data more than 120 Countries with population around 4 billions (70% of the world population) are Currently using VAT. In 2001 governments’ revenue from vat was approximately18000 billion dollarsnamely, around 25 percent of total governments’ revenues. In Iran, due to low ratio of tax to GDP and government revenues after parliament Approval and elapsing a transition period of about 2 years vat will be implemented in 1384.The purpose of the present paper is to deal with the role and the importance of Accounting and especially accounting system in performing vat in Iran, To do so, After evaluating the features and advantages of vat and reviewing the experiences Of countries around the world we will concentrate on the important role of accounting In right determination of tax under different computing methods, ways avoiding Tax evasionand achievement of government proposed tax revenue, education of Experts and corporations’ owner in careful recording of all transactions as well as The necessary control to improve the efficiency and approving the computations And items related to buying and selling. According to above discussions it is argued that an appropriateaccounting system can be considered as a necessity condition for a successful implementation of vat in Iran. Therefore, it is recommended that accountants bear the responsibilities and be Prepared to help to satisfy the necessary conditions for a successful performing of Vat in Iran.