نشریه آینده پژوهی مدیریت
سال نوزدهم شماره 2 (پیاپی 77، تابستان 1387)

Accounting conservatism has recently been under attacked. For example, Financial Accounting Standard Board (FASB) point out that conservatism increase conflict between qualitative characteristics such as representational faithfulness, neutrality, and comparability. The Board concludes that any attempt to understate results consistently is likely to raise question about the reliability and integrity of information about those results. Recently, in the IASB and FASB joint conceptual framework, conservatism and prudence have been abolished. In other side, some of researchers such as Professor Watts from the university of Rochester tried to provide a better understanding of accounting conservatism in Accounting Horizon (2003). He defended accounting conservatism by documenting of the research results.Watts suggests that conservatism likely evolved from the contracting role of accounting. He argues that accounting conservatism helps to reduce agent's opportunistic behavior and mitigates conflicts of interest over dividend policy between shareholders and bondholders. This study, by adopting of new studies outcomes on accounting conservatism, develops a new firm-level conservatism measure from Givoly & Hayn (2000) accrual model. This measure represents conservatism measure from an income statement and balance sheet perspective. The outcomes of the study indicated that accounting conservatism measure has positively correlated to return on asset (ROA) and sale growth, on the other hand, has negatively correlated to leverage and cash flows from operations to total assets ratio. The research results show firms experiencing more severe bondholder-shareholder dividend policy conflicts adopt less conservative accounting and firms that use more conservative accounting incur a high debt ratio. The results also suggest existence of high income smoothing and show a strict decrease in accounting conservatism in Iranian financial reporting environment. This decrease accompanies with decreases of profitability index (ROA) and economic performance index (CFO/Asset). It seems governmental ownership and governmental management and lack of management accountability are important factors of this problem in Iranian industries. The outcomes of this study differ from the US studies results.

Attracting and employing qualitied and Skillful experts and maintaining and promoting the faculties professional lifen are among factors that influenc the efficiency and effectiveness in higher education system. This paper deals with the evalution of attraction, maintanancee and promotion of Azad University faculties through a suitable model to improve the literature and comparative studies. Then it discusses the prespective
framework which is as follows.
Attraction and employment components with 20 Sub-titles
Maintanance component with 35 Sub-titles
Training and development components with 21 Sub-titles
Promotion component with 40 Sub-titles
Skills and research duties components.
Skills services and counseling duties components
Skills and Virtual abilities components
Skills and social obligation duties components.
The statistical population of the study is the faculty members of Tehran Azed university. The 440 population were selectd through random class sampling To approve the model, 50 faculties and higher education specialists were selected. Respectively two kinds of questionaires were designed and then the data was analyzed through descriptive and inferential statisties (Factor analysis, K-score and correlation coefficient matrix). The results show that the total framework of the model enjoys high propertion. Most of the respondants (24 out of 45) focused on the suitable optin and 21 people facoused on the suitable one. This indicares that the model meets the requirements of faculty members, as well as the higher education experts. To evaluate the relationship between the total perspective framework of the model and the aims and philosophy, and also to evaluate the relationship between the models tneories and the schematic model, aims and philosophy, spearman rank correlation is used. The results of the matrix show that the correlation is positively siguificant.

Objective of this Paper is to identify problems and hindrances of radio and TV Organization. Both to execute its procedural strategy and objectives. To realize recent structure and to organized: to identify its weaknesses and strength: and to execute its accomplished procedural strategy and objectives. The presence of various kinds of communication devices such as satellite and Internet : social changes : positional threat of Radio and TV: procedural role of propagation: protection: development; explanation of Islam’s superiority and universality as well as fundamentals of Islamic Revolution; and explaining Imam Khomeini (Rahs) thoughts , religious government; and principal of authority of the qualified faqih; we need to create a suitable organizational structure with the new strategy for Radio and TV organization of Islamic Republic of Iran. When the structure is adaptable with the strategy; its success is enhanced and its strategy would change. Therefore, its structure would also change. So the researcher has tried to study the organizational structure of Radio and TV organization and its strategic objectives by emphasizing on the complexity; formality and centralization; the researcher also is going to answer this question! Is the organization structure of Radio and TV organization adaptable with its procedural objectives? There fore, the research hypothesis has been that, is a difference between the organizational structure of Radio and TV organization and its procedural objectives or not? Respective to the research and investigation system, the investigation is descriptive (measurable) and its objective is applied, so, concerning the investigation objective , Radio and TV organization could utilize the results of the investigation. The investigation results showed that, Radio and TV organization is highly centralized and formalized, according to the views of the respective managers and authorities the media has an important mission.

The contemporary phenomenon of market globalization, competition and technical developments have resulted in companies becoming more international in their orientation and have also led to increased complexity in the business environment. While capital markets now offer unforeseen investment opportunities, one important development associated with these trends is the tendency of investors to be confronted with an abundance of information about myriad corporate activities. In addition to making the required compulsory disclosures, more and more companies are disclosing information on a voluntary business – presumably in the hopes that this extra data hasten the stock market to recognize hidden elements. In this article, we provide some insights into why the value gap is responsible for the enhanced demand for extra disclosures. We also outline some of the more important frameworks that have emerged in the contemporary literature on disclosures, and we explore the potentially critical impact of XBRL (eXtensible Business Reporting language) and XARL (eXtensible Assurance Reporting Language) on this topic. Finally, we present exist view about some of the likely implication of the trend toward additional voluntary disclosures.

Favorable implementation of capital assets depends on accurate appraising of them before implementation. This generally happens through capital budgeting techniques. The purpose of the research is to study how to apply capital budgeting techniques, and whether not applied, study the obstacles of these techniques. The population of the research. Is financial managers of the firms accepted in exchange stock and the sample was selected through simple random. The information was gathered through questionnaire. Descriptive and analytic statistics were used for analyzing in formations. The results represent that the firms do not used these techniques. And payback period was the most used method among the firms. Other findings show significant relationship between cost of investment and applied techniques. But no significant relationship was seen between education and applied techniques. Other findings show that education and technical, structural and environmental obstacles, causes implying capital budgeting techniques. Of course educational and technical obstacles have had the most influence.

Considerating the day by day ever changing environment and economic systems factors, every day, different risks influence on finance structure of financial institutions. Incremental trend of globalization phenomenon in financial markets, internationalization of economy, financial innovations and create new financial instruments, as well as the vast and fast derivative products development, understanding of the effect of the market circumstances in firm’s situation is powerful more than ever. Therefore, market risk is the important point of view for market players. Market risk is kind of risk that arises in market. It includes several kinds of risk such as: product and stock price risk, bull bear market risk, exchange rate risk and etc. In this paper, we want to answer this question that “how market risk of portfolio can estimate whit value at risk mode”. this research based on special manner of data gathering called correlation research. VaR is the statistical measure of the risk that estimates the maximum loss that may be experienced on a portfolio with a given level of confidence. In this article, at first, we considered the importance of risk management, and then explain the role of market risk in financial market of our country. In continue, we will presentation the efficient instrument for calculate portfolio market risk management. Finally, we will calculate amount of portfolio VaR for an investment company as a case study. Research outcomes indicate that seven percentages from capital or value of portfolio tantamount to 11 millions Rials, exposure at market risk. Whereas this measure specify amount of company’s value at risk for financial managers, operate better than past models.

During the recent decades, the significant role played by information has turned information management in organizations into a challenging subject. To improve this, various organizational solutions were proposed, one of the most prominent of which was enterprise resource planning (ERP). Utilizing enterprise resource planning systems in Iranian organizations is a necessity. Since enterprise resource planning systems are an importing technology, organizations should choose the most suitable option, from among various organizational solutions during a decision making process. Designing this process requires identification of effective factors and criteria in decision making. These are the factors and criteria which, when considered in decision making, cause the organization to act properly while responding to its needs and problems. Although there is a great need for paving the way to this decision making, little studies have been done in this regard in our country which has created a gap between Iranian organizations and enterprise resource planning systems. This article is prepared to fill this gap, to reduce decision making risks, and to encourage organizations to pass this doubtful path. To do this, two distinct questionnaires have been used to identify the effective factors and criteria in decision making for utilizing enterprise resource planning systems. The major experts and counselors in this field, who are developing this system, had their opinions used. The effective factors and criteria were then classified into technical and organizational perspectives. After specifying the priorities of the elements, creating harmony among the systems in order to elevate the informative trend of the organization in organizational view, matching and cooperating the software package of ERP with the organization processes were all identified as the most important elements of which the methods of applying the elements to decide the application of ERP is explained through presenting applied suggestion in this research.

This paper studies the dispersion around the workers expected reward of before and after controlling the organizational hierarchical positions in cross section data samples. Data collected form 694 managers and workers of 69 industrial and business organizations, showd that this dispersion decreases with education and work experience before entering the current job and increases with job tenure. These finding contrasts with previous researches show a positive association between reward dispersion and education and work experience. This study explains the new finding through a model of learning that separates from reward dispersion between jobs and within organizational hierarchical positions jobs. The model takes advantage of the information revealed when workers are promoted to their current hierarchical positions and allows for more robust tests of learning theories. This study also contributes to the existing literature through a new two equation empirical model, one for the level of reward and another for conditional dispersion, in order to test the theoretical predictions. The paper is organized as follows: Summarize the empirical implications of learning models in studying the determinants of worker's reward when information is available about managers and worker's job positions. Description of the database and methodology and so present the results of the estimation of the empirical model. The discussion of the evidence supporting the basic theory and conclusion with a brief summary of the main findings.