فهرست مطالب mahdi zeynali

The purpose of the present research was to investigate the effect of structural failure on the value relevance of accounting information.

This is a quasi-experimental, post-event, and interdisciplinary study. Various econometric methods including multiple regression analysis with panel data econometric method, endogenous calculation of structural failures, and Wong's test-z were applied to determine the difference between the coefficients of the models. To measure and calculate the structural failure, the endogenous structural failure model proposed by Bay and Peron was used and to measure the value relevance of accounting information, the two variables of profit and book value in both price and return models were used.

The research findings indicated the existence of three valid structural failures during the research period.  Iran's capital market was suffering a structural failure during the time span of 2011, 2012, and 2017. It was also found that when a structural failure occurs, the value relevance of accounting information decreases. The value relevance of accounting information while ignoring structural failure is 16%. This figure reaches 37% if structural failure is taken into consideration. In addition, the findings of the research showed that due to the difference in the coefficients of determining the fitting patterns, the price pattern is more explanatory than the yield pattern in case of structural failure.

According to the achieved results, a structural failure has occurred in the capital market. When structural failure occurs, the value relevance of accounting information decreases. Having considered the structural failures, fitting models show different performances. By applying structural failure, the explanatory power of fitting models increased to more than twice its initial value. Therefore, it can be accepted that the value relevance of accounting information is influenced by structural failure. For this reason, paying attention to the phenomenon of structural failure makes the obtained results to be real and reliable.  It also makes it different from the case where structural failure is not taken into account. The models show different performances while considering the phenomenon of structural failures; hence, just considering accounting variables without structural failure events seems to be the simplification of the problem. This issue leads to an unfavorable effect on the interpretation of accounting information users to predict the results of the future economic activities of companies. Therefore, by ignoring the phenomenon of structural failure, linear models with constant parameters cannot explain the behavior of accounting variables efficiently. In other words, ignoring structural failures is in fact using an incorrect model. According to the results of the research, the price model shows a better explanatory power in studies compared to the yield model in case of structural failure. The research results suggest that increasing the reliability of the results in accounting research requires the implementation of regression and econometric models. The concepts and assumptions of economics and the fitting model based on structural failure should be used similar to the present study.

IFRS is an explicit knowledge and its transfer will follow a pattern of knowledge transfer. The purpose of this research Identify the components and factors affecting IFRS knowledge transfer with emphasis on knowledge content, knowledge actors and organizational distance between them by theme analysis method.

The present research was conducted qualitatively and in the first stage the data were collected through interviews with experts and in the second stage through a questionnaire. The statistical population of the first stage consisted of 16 accounting experts and the second stage consisted of university professors, financial managers, accountants and auditors. In the first stage, theme analysis was used to analyze the data. In the second stage, the validity of the Extraction results was confirmed using first-order exploratory and confirmatory factor analysis.results The results show that the actors of knowledge transfer are the sender, the tools of transfer and the receiver of knowledge.The content factors of knowledge, explicitness, ambiguity in comprehension and translation, complexity, dependence, comprehensiveness and practicality and functionality of knowledge have been identified. Finally, the factors of organizational distance, the existence of an independent liaison body and a transparent transfer contract were identified.

International Financial Reporting Standards As a common language in international business, it is an explicit knowledge and its transfer will follow the patterns of knowledge transfer. The present study identifies and ranks the contextual factors and knowledge based affecting the transfer of IFRS knowledge with the approach of international business development, which can facilitate the process of converting IFRS knowledge into value in the country's economy..The present study was mixed method and in the first stage, data were collected through interviews with experts and in the second stage, through a questionnaire. The statistical population of the first stage consisted of 16 accounting experts and Related disciplines. the second stage consisted of university professors, financial managers, accountants and auditors.In the first stage, interview data analysis was performed using theme analysis and effective components were identified In the second stage, to validate the results of the first stage, a questionnaire was designed and distributed among 240 people in the statistical community and was confirmed by exploratory and confirmatory factor analysis of the results of the first stage. To rank the extracted components, a designed questionnaire was distributed among 25 elites and its data were rated using TOPSIS technique.The results show that in contextual factors, components related to structural and legal, political and economic contexts had high ranks and cultural contexts had low ranks. Also in knowledge factors, components related to The factors of knowledge explicitness and comprehensiveness had high ranks and the factors of knowledge dependence had low ranks.

Auditing is a judgmental process that requires the professional judgments of auditors in both the performance and reporting stages. Psychological theories (dual code theory and load theory) state that visual information can make better judgments and decisions than its linear functions (states) by stimulating the nonlinear functions of the human brain. Thus, in the present study, the mental mapping model based on the above-mentioned psychological theories has been analyze to compile the audit report using statistical tests such as binomial test, t-test, Kolmogorov test and Friedman test. In order to design a mind mapping model, 53 independent auditors and academic experts were surveyed in 2020 to first extract data related to the main factors influencing reporting and then to use it to develop and design a mind mapping model. The model of mind map extracted and compiled in the present study can be use as an effective tool in compiling the auditorchr('39')s report as a desirable and reliable adjustment of the audit report.

Traditional costing systems are not efficient enough to calculate up-to-date costs and analyze training costs in education organizations. The present study was conducted with the aim of establishing an activity-based costing system in Tabriz School of Management and Medical Informatics.

The current multi-method study was conducted in academic year 2017-2018, aimed to establish cost accounting system which we called Beyond Activity Based Costing System (BABCS). First, using Business Process Modeling and Notation (BPMN), 3,729 activities inside 384 processes were identified, then illustrated and finalized in Bizagi-Modeler software. Overhead costs, were allocated initially to final activity centers then to cost objects based on the workload and time duration of activities. Data management was conducted in Excel and cost analysis was performed via Dptsco cost accounting platform.

Despite the capability of the ongoing accounting system (Nezam Novin) in registering and description of the budget and spending of the faculty, it still needs to be reviewed and upgraded to achieve the objectives of accrual accounting. The total cost of the faculty in the study year is equal to 61,872,545 thousand Rials, of which 57,159,882 thousand Rials are related to education and 4,812,663 thousand Rials are the share of research activities. Based on the results obtained from the BABCS system, the average cost of each course unit in the college was calculated to be 5,102 thousand Rials and the average cost of student education was calculated to be 356,092 thousand Rials. The maximum and minimum cost of student education related to the field of Master of Management and Reforms in the Health System (MPH) was calculated at 800,130 thousand Rials and the Bachelor of Health Information Technology was calculated at 100,171 thousand Rials.

Tabriz School of Management and Medical Informatics has spent most of its resources on staff salaries and benefits. Establishment of activity-based costing system and its connection with other Portals and database of the university can play an effective role in managing the work flows and improving staff productivity and efficiency of the faculty organization.

The current study aimed to design an educational, research, and support process management system for the School of Management and Medical informatics of Tabriz using business processes management.

Following an action research design, related processes and activities attributed were identified. Then, by implementing several group discussions and individual interviews, only value-added processes were kept. Then, using a timing study, the observed time was recorded and using Westinghouse criteria, factors of performance and normal and standard time were determined. To address uncertainty, the timing was extracted using fuzzy logic. Afterward, real values were calculated as a mean using de-fuzzing. Bizagi-Modeler software and Excel were used to document the processes and to perform the calculations, respectively.

A total of 3729 activities were identified in the form of 384 processes, which all were entered the timing stage. According to Westinghouse, the proposed mean for process centers, performance coefficient, and normal and standard time was 12.26, 56.6, and 57.35 minutes, respectively. According to the meetings of the improvement committees, one of the important reasons for the delayed processes management during the peak operation was changes in the activities.

Using the business process model and notation along with strengthening information technology infrastructure can help universities in achieving the goals of medical education by developing performance and cost management. Currently, due to operational processes, schools are highly dependent on headquarters. Nevertheless, they can be more dynamic by delegating more authority.

The purpose of this study is to examine the role of financial reporting quality in mitigating the constraining effect of dividend on firms'' investment of listed companies in Tehran Stock Exchange in their life cycle stages. In this regard، numbers of 110 firms selected as sample of research for the period of 2006-2011. The panel data model is used to test the hypothesis. The results show that higher quality financial reporting mitigated the constraining (negative) effect of dividends on firms'' investment. Companies divided into growth، maturity and decline stages with Park and Chen (2006) model and the results show that higher quality financial reporting mitigated the constraining (negative) effect of dividends on firms'' investment in maturity stage. While there is not impact on relationship between dividend and firms'' investment in growth and decline stage.