JOURNAL OF HEALTH ACCOUNTING
Year:2015 | Volume:4 | Issue:3 (13)|Papers Count:6

Introduction: In this research, econometrics and Radial Base Function neural networks have been used to increase the effectiveness, decrease time and costs for predicting the stock price of the material industries and pharmaceutical products, and the medical and optical measuring instruments companies by the method of fundamental analysis.Method: The current research is an applied one and it has a quasi-empirical design. The statistical population of the research consist of 30 companies listed on the Tehran Stock Exchange from 2005 to 2011. Designing the model and analyzing data have been done through Eviews Software Version 7, and Clementine Version 12.Results: The results of the research indicate that the selected model includes PC1 (the sum of current assets, and the sum of liabilities), PC2 (current ratio, quick ratio, the ratio of tangible fixed assets turnover, gross profit margin, operational profit margin, and net profit margin), return on equity and earnings per share has a high explanatory ability to predict the stock price.Conclusion: Neural network has a good accuracy in predicting the stock price. Moreover, the comparison of these two models state that the Radial Base Function neural network is more accurate than the model of econometrics of panel data in predicting the stock price.

Introduction: The quality of the information provided in the public sector is of a high importance due to the specific purpose of reporting. Presenting reliable, complete, and timeliness information of the activities in the governmental sector by using desirable public sector accounting system provides a better opportunity for people's monitoring on the offering of governmental services, transparency, improving the performance of the governmental sector, and finally, reforming the public sector.Method: The present research is applied in terms of purpose, and it is a descriptive survey. The data have been collected through a researcher-made questionnaire including 40 questions. The statistical population of the research include 104 financial and budget managers of the Universities of Medical Sciences, and the related experts in the Ministry of Health and Medical Education. The statistical methods for analyzing the data are One sample t-test and Binomial test. In order to calculate and analyze the above-mentioned data, Excel Software Version 2010 and SPSS Software Version 18 have been used.Results: The qualitative characteristics of the information provided in the financial reports of the Universities of Medical Sciences conform to the public sector accounting standards both regarding the content (including the predictive value, feedback value, representational faithfulness, neutrality and completeness) and the way of presenting information (including comparability, understandability and timeliness).Conclusion: According to the results of the present research, the chief officers of the Ministry of Health and Medical Education can conform to the accounting standards of the public sectors by a little review and slight changes in the way of reporting and presenting the financial statements, but it is necessary to consider the characteristics related to the content of information more than before.

Introduction: The importance of the accountability in the new public management is undeniable. But, as long as there is no willing for an individual to seek answers, or more exactly, he is not assertive in seeking answers, accountability does not come to exist, and as a result, there will be no transparency. Therefore, it can be concluded that seeking answers is prior to accountability. The purpose of this research is to investigate the priority of the social seeking answers to accountability in the new public management.Method: The type of this research is an applied descriptive survey. The statistical population of the research include those individuals who are dealing much more with government agencies and organizations, and the sample of the research contains 373 individuals of this population. The measuring instrument of the current research is questionnaire, and for analyzing the results, after examining the normality of the data by SPSS Software Version 22, One-sample T-test has been used including five hypotheses.Results: The results of the research showed that believe in religion, superstitions, trust in the government and the law have had an influence on the priority of the social seeking answers to accountability, but self-esteem and self-help does not have any effect on the priority of social seeking answers to accountability. Moreover, the results of the research indicated that regarding the priority of social seeking answers to accountability, religious beliefs, enjoining good and forbidding wrong, superstitions, and trust in the government and the law affect self-help moderately, and self-confidence, attempt for self-help, and familiarity with the methods of self-help have a lower effect than the average.Conclusion: It is necessary to strengthen the religious beliefs, self-esteem, trust in the government, attempt for self-help, and the level of superstitions should be decreased by planning so that the path of seeking answers be smoothed because it has a great effect on the accountability and financial transparency.

Introduction: The quality of financial reports is measured by accruals, and these accruals can be manipulated by managers. Therefore, managers by manipulating the accruals can affect the quality of financial reports. In this research, a new non-financial element has been considered as manager's ability, and its goal is to investigate the effect of manager's ability on the relationship between the quality of financial reporting and the efficiency of investment in the pharmaceutical companies listed on the Tehran Stock Exchange.Method: This is an analytical descriptive research in terms of purpose and it is an applied research regarding the results. The sample of the research includes 24 active companies in the pharmaceutical industry from 2006 to 2014. In order to fit the model of the research, the Ordinary Least Squares and Multi-variables Regression have been used, and the data are of the panel type. Moreover, in order to do the calculations, DEA Frontier Software Version 4.1 and Eviews Version 9 have been applied.Results: The results derived from testing the research hypothesis showed that managers' ability does not influence the relationship between the quality of financial reporting and the efficiency of investment.Conclusion: The findings of the current research suggest that managers' ability does not influence on the relationship between the quality of financial reporting and the efficiency of investment. This result in Iran's market is justifiable because of the inefficiency of the capital market and instability of economic conditions since at the time of inefficiency of the capital market, the discussion of the asymmetry of information is put forward, but the information asymmetry does not cause the financing costs to rise because of managers' hiding the real information from the public opinion. So, the managers of the pharmaceutical companies do not have much difficulty for providing the financing cost, and they do not believe in increasing the transparency and quality of their reports; hence, in this relationship, the managers' ability does not have any effect.

Introduction: In today's competitive environment, the performance evaluation of industries in developing countries, especially such industries as pharmaceutical industry besides its economic aspects, has a direct effect on the environmental conditions and the health of people of the society is as twice important.Method: The present study is applied in terms of purpose, regarding data collection, it is a library-based research and depending on the quantitative techniques, and according to the research model, it is an analytical descriptive survey. The population of the research consist of the pharmaceutical companies listed on the Tehran Stock Exchange from 2011 to 2013. The statistical data of this research contain the financial ratios of the companies which are ranked through Weight Fuzzy Analytic Hierarchy Process, and then by using the hybrid approach of Fuzzy Analytic Hierarchy Process and VIKOR, and also, by the application of Super Decision Software Version 2.0 and Excel Software Version 2010.Results: The results of the research indicated that according to the financial performance in 2011, Doctor-abidi pharmaceutical company ranked as the first, Loghman pharmaceutical and hygienic company and Chemidarou, respectively, ranked as second and third companies. In 2012, Chemidarou ranked as first; Cosar and Loghman pharmaceutical companies, respectively, ranked as second and third. In 2013, Loghman ranked as first; Zagros Pharmed and Doctor-abidi pharmaceutical companies ranked as second and third respectively.Conclusion: From the viewpoint of importance of the criteria, the criterion ratios of profitability with the coefficient of 0.358 is the most significant criterion, and the criterion ratios of liquidity with the coefficient of 0.142 is the least significant criterion. Moreover, in the total ranking of companies, Loghman, Doctor-abidi, and Exir pharmaceutical companies, respectively, ranked as first, second, and third, but, Parsdarou and Sinadarou pharmaceutical companies ranked as the lowest in the list regarding their performance.

Introduction: The objective of this research is to investigate the historical trend and the reasons for emerging environmental accounting with the aim of identifying strategies for businessmen and the public in order to achieve the concept of sustainable development. Moreover, this article presents some suggestions for using the standards, tax laws, and constructive strategies for elevating the environmental health.Literature Review: Environmental accounting has been taken into consideration, and since mid-1970s and it has been under a lot of discussion so far. The objectives, advantages, and the applications of environmental accounting explain the necessity of conducting this research, especially in Iran. Therefore, the mentioned items have been discussed in detail.Conclusion: The results of the research suggest that paying attention to the philosophy of tax breaks and the stages of implementing environmental accounting can lead any organizations to advance the goals of sustainable development. Moreover, investigating the results of using tax breaks and implementing environmental accounting show that companies can live longer by applying environmental accounting economically, socially, and environmentally, and also, take a positive step for protecting the environment and the health of the society.