نشریه حسابداری سلامت
سال سوم شماره 2 (پیاپی 8، تابستان 1393)

In the world today, regarding the competitive market conditions, it is necessary to determine an appropriate method for financing in order to increase profitability and corporate survival. Also, investors analyze performance of the company and capital structure according to the separation of ownership from management to have a good investment. The present study has examined the relationship between free cash flow and capital structure with the performance of the material industry and pharmaceutical products companies. Hence, 20 active companies which are listed on the Tehran Stock Exchange in this industry have been investigated from 2008 to 2013. In order to test the hypotheses of the research, the model of Panel data and software Eviews version 7 were used. Data analysis indicated that the relationship between the debt leverage with Tobin's Q index and return on equity is significant and positive, but it has a significant and negative relation with return of assets. Moreover, the relationship between free cash flow and return of assets is significant and negative, and it has a significant and positive relation with return on equity. However, it does not have any significant relationship with Tobin's Q index. The results of research showed that the pharmaceutical companies can raise return on equity by increasing debt leverage and free cash flow. Also, return of assets can be reduced through increasing debt leverage and free cash flow. Besides, Tobin's Q index will be raised by increasing debt leverage; nevertheless, increasing in free cash flow has no effect on Tobin's Q index.

Content and procedures of social responsibility reporting are different in various countries since there exist main differences among countries in various aspects. Therefore, regarding the different social and environmental conditions in Iran in relation to other countries, it is expected that the expectation and demand of beneficiaries and users will differ in disclosing social responsibility. Hence, the current research identifies the concept of social responsibility and presents a compiled framework on the content of social reporting in Iran at the same time. This research is a descriptive survey, and the attitude of the beneficiaries and users toward financial statements on the importance of different subjects in social responsibilities has been investigated by a designed-researcher questionnaire according to the importance and subject of the research in 2013. The statistical sample of the research has been selected by convenience sampling method, and the collected data have been analyzed by means of Wilcoxon Signed-Ranks Test, One-Sample T-Test, and Repeated Measure Design. Most of the respondents expect that the companies have some disclosures on their own social responsibilities, and they should include the following subjects respectively in the social reporting: “Health and Safety”, “Energy”, “Fair Activity Procedures”, “Environmental Subjects”, “Human Resources”, and “Involvement in Social Activities”. From the viewpoint of financial statements users, corporate social responsibilities is very important. Therefore, companies should be aware of the requirements and expectations of users about social reporting and the companies should try to meet their needs.

Although establishing of an internal auditing unit in Iran is mostly propounded as economic establishments, in the state organizations of developed countries, this unit has been establish entirely. Hence, this research has investigated the necessities for establishing the internal auditing unit in the state universities of Iran. The current research is an applied survey. The studied sample includes 193 people which contains four groups. The first group contains the authorized financial experts of universities (including financial managers, administrative and financial deputies, and independent auditors of universities); the second one consists of the auditors of the Audit Organization; the third group includes the accountable officers and experts of the Ministry of Economic Affairs and Finance, and the fourth one insists of all the other professionals such as the members of the Iranian Association of Internal Auditors, and independent auditors. The data of the research have been collected by means of questionnaire. Also, in order to find the answers to the questions of the research, and to examine the propositions, statistical tests like One Sample T-test, Factor Analysis, ANOVA, and Friedman Test have been used. The findings of the research indicate that four main factors of “creating the added value through assurance”, “increasing the effectiveness of budgetary control process”, “creating the added value by developing insight and objective assessment”, “improving official health, increasing organizational awareness, and helping the independent auditors” are the main factors of the necessity for establishing the internal auditing unit in the state universities of Iran. The results of the research indicate the necessities and values creation of internal audit unit in the universities. Therefore, it is suggested that in order to improve and elevate the level of performance in the state universities of Iran, the internal auditing unit has to be established in these institutions.

Due to the importance of costing in managerial decision-making, in this study, the method of time-driven activity-based costing has been used in order to calculate the cost price of human resources experimentally in the emergency ward of Bu-Ali-Sina Hospital in Tehran. In this research, the aim of developing the method of time-driven activity-based costing through analysis is a probable process and it includes duplication in such a way that the method of time-driven activity-based costing has been combined with simulation and also, the unemployment costs of human resources has been included. This method has been used for calculating the costs of patients in the emergency ward of the hospital. The required data have been collected through time study and direct observation of the activities related to 100 patients, and interview with three persons in charge at the hospital for investigating the subject of the research; and for doing the calculations, Excel Software Version 2010, and for simulating, Arena Software Version 10 have been applied. The results of the research indicate that the average cost of critical patients and outpatients is 579 and 227 Rials respectively. More accurately, the cost of applying resources for critical patients is 267 Rials, and the unemployment cost of human resources for this type of patients is 312 Rials. Moreover, these numerals for outpatients are 119 and 108 Rials respectively. Based on the results of the research, the unemployment cost of human resources contains a large amount of patient's costs. Therefore, planning should be done in order to use human resources much better, and to reach a higher productivity.

Audit report lag is directly associated with audit efficiency and timely announcement of earnings. Moreover, the time of audit report is one of the important factors in determining the timeliness of corporate financial reporting. So, it seems necessary to investigate the effective factors in audit report lag. In this research, the relationship between auditor change and audit fee with audit report lag has been examined in 17 Pharmaceutical companies listed on the Tehran Stock Exchange during 2008-2013. In order to investigate the relationship between variables, multiple regression model and Software Eviews Version 8 have been used. On average, the studied companies have issued their audit report 58 days after fiscal year with a standard deviation of 20 days. Also, the maximum audit report lag is 113 days and its minimum lag is 23 days. It shows that all audit firms have published their audit reports before expiring the deadline for submission of financial reports (4 month after fiscal year). The results derived from testing the research hypotheses indicate that there is no significant relationship between auditor change and audit report lag, but there is a significant and positive relationship between audit fee and audit report lag.