نشریه آینده پژوهی مدیریت
سال هجدهم شماره 1 (پیاپی 68، بهار 1385)

The current research seeks to explain the relationship between organizational culture and decision styles in order to provide a model for effective decision styles in different organizational cultures. In fact, the main question is that "is there any relationship between using different decision styles and organization efficiency", and if the answer is yes, which model com show this relationship? And, "is that model applied in the statistical universe in the some manner?' Also, problems concerning the decision style of managers which as a concealed but important and in fluential factor has not been sufficiently examined yet, and identifying decision styles among managers of statistical universe are the other key questions Pursued in this research. Studies on 61 organizations in Khorasan Razavi Province show that there are relationships between different decision styles (e.g. Directive, analytical, behavioral, conceptual) and various organizational cultures (e.g. Role, power, support, achievement) as follows:- In organizations with a role culture, there is a direct and meaningful correlation between analytical decision style and performance.
- In organizations with a power culture, there is a direct and meaningful correlation between directive decision style and performance.
- In organizations with a support culture, there is a direct and meaningful correlation between behavioral decision style and performance.
- In organizations with an achievement culture, there is a direct and, meaningful correlation between conceptual decision style and performance.
Given that in role culture and in power culture, both the analytical and directive decision styles have a direct meaningful correlation with performance on one hand, and on the other hand descriptive findings show that wherever there is a role culture, one finds a power culture too, and finally the observations andinterviews of researcher in organization included in statistical universe, the researcherdecided to categorize the above tow cultures under one label and the relevant two decision styles under one label too; thus with the approval of the knowledgeable experts, I chose the label of dominance-oriented culture instead of the role and power cultures and the label of pragmatic decision-making style in place both analytical and directive decision styles. In fact, the dominance- oriented culture is the organizational culture that is characterized by role and power features simultaneously and has the most frequency in statistical universe; the pragmatic decision-making style is one which is formed by combining directive and analytical styles; i.e., it is vertical, rational and hierarchic from the thinking style point of view and is power- oriented from the other dimension point of view.

The air pollution which is at present on of the most important problems in the city of Tehran, as an externality, imposes costs and expenses on the economy of the country. These costs which are sometimes unaccountable while add to the environmental issues in the long – run and aggravate the circumstances in accessing to sustainable development. So, by controlling and reducing the air pollution the necessary grounds for creating appropriate and suitable conditions for growth and development should be prepared. Controlling the air pollution can be assessed in two directions (pivotal stages). First, posing rules and controls by the policymakers and second, setting environmental taxes. Using the estimations by the model which analysis the air pollution resulted from transportation in Tehran, we conclude that the distance demand is a less elastic factor (good) which is due to the low price of gas in Tehran. The findings of the estimations after setting (posing) environmental taxes (taxes on the price of gas and distance plus taxes on vehicles) also, indicate that considering the less elasticity of the driven distance demand, setting these types of taxes is merely useful for the income purposes of the government, while, pigovian purposes, that is, reducing the air pollution through reducing demand by consumers Will not be satisfactory via posing these types of taxes.

This paper study theories of the voluntary disclosures and represent outcomes of the latest researches in this regard. Our study is focused on value added reporting and environmental accounting theories and researches, since these disclosures have been increased in the last two decades. We explain the meaning and usage of the political economy theory,legitimacy theory,stackeholders theory,decision usefulness approach and positive accounting theory in above subjects. Outcomes of this study show that voluntary disclosure is not consistent and these disclosures are done for particular purpose.

This paper is Result of Empirical Research. So Relationship Bitween Three Variable That is (JIT), (MAS) & (ROI) in Lokman Mia Study do tested on Real Data in Tehran Exchange. Managers working in just-in-time manufacturing environments have little or no slack resources available to them to cushion against the difficulties caused by defective raw materials. Production errors. Irrregular supply and demand schedules or to mask inefficiencies (Griffin and Harrell, 1991). This makes the performance-related information provided by management accounting systems critical in such environments. This reports the results of a study that empirically tested the above statement. It was done by evaluating the impact of adoption of just-in time manufacturing (JIT) and the Information provided by the management Accounting system (MAS) on organizational performance (profitability & ROI). Data fo the study were collected through personal intrrviews with financial controllers of 55 organisation located in Tehran Exchange Company. Of these organisation, 28 adopted JIT at least three years prior to the study and the rest were non-adopters the time of the study. The results suggest that the JIT adopter organisations witg high (low) provision of the information earn high (low) profit. The study supports the argument that adoption of JIT and profitability Also this results suggest that integration JIT & MAS in decision making to promot profitability.

The government investments can have strength role in development activity of stock exchange. Therefor, the aim of this research is survey and studying a bout the relationship and effect of capital expenses of government on the activity of tehran stockexchange as a mainpart of capital market and important part of economics. This stady address the following hypothesis: «there is a meaningful relationship between tehran stock exchang indexs and capital expenses of government.» this hypothesis has six secondry hypotheses in which the meaningful relationship between capital expenses of government and six tehran stock exchang indexs such as tehran price index, tehran dividend price index, tehran dividend index, financial, industrial and 50 more activ company index (tse-50) are considersd. The results of this research revealed that: there is a positive and meaningful relationship between capital expenses of government and tehran price index, tehran dividend price index and industry index, in period of survey and a not very strong relationship between capital expenses of government and tehran dividend, financial and fifty more activ company indexes, on during five years (1377-1381) has been observed. In the light of these findings, we can utilize government financial policy and specialy capital expenses of government for predict the changes of tehran stock exchange indexs.