PEYKE NOOR JOURNAL
Year:2008 | Volume:4 | Issue:5 (HUMANITIES)|Papers Count:18

At public sections of many countries, such as New Zealand, England, Australia and USA, we have witnessed a large number of changes in the form of reforms. These reforms have shaped in the form of the role of governments and their influence on general public management, the relationships between public and private sections, the ratio of consuming sources to operational efficacy, and decentralized planning for activities.Part of these evolutions is related with changes in accounting domain and general section financial reporting. That is, using the cash base in accounting governmental and noncommercial activities in general section has shifted to using committal or modulated committal base. Whereas in Iran this very critical cause has not been addressed as it should be.The purpose of the present paper is, first, while evaluating the special place of committal base and the reasons and advantages of its use, to describe aims of general section financial reporting and the role of accounting bases in achieving these aims. Second, to explain the present difficulties on the way of its usage and the condition sit needs.At the end, the assessment of the author on the present situation of using committal accounting and general section financial rep0l1ing in Iran is presented. Also, in the form of a model of gradual shifting approach, some solutions are delivered for shifting from the cash base in accounting to committal or modulated committal base. Furtheml0re, its establishment is explained.

The information and communication technology is a relatively new concept which, from last decades on, is considered “very important in developmental processes of different countries. Researchers are interested in its effects on macro economic variables in developmental processes. This impact has been confirmed by various papers published on this issue.The present paper is aimed at investigating the relation between information and communication technology (ICT) and employment. Our statistical populationincludes56 different industries of Tehran province, which are referred to three digit ISIC codes and the sampling units of firms, each with twenty or more employees.The sampling units were 259 firms among selected industries, which were defined by random stratified method and its size in each ISIC code was defined by - Neyman method.The data was gathered by questionnaires which were distributed among the firms.Using Constant Elasticity of substitution (CES) production and cross sectional data for the year 1381, applying ordinary least square (OLS) method, we could estimate and derive demand function for labor. For measuring ICT, we used several proxy variables and found that only the ICT variable coefficient of using the Internet, as a measure of ICT, -was Significant.For a more accurate result, we categorized the users to unskilled, professional, technicians. Then we estimated four different labor demands separately and we found that the coefficient of ICT on unskilled labor demands is the only significant of all coefficients.

The aim of accounting is to provide information which is useful in prediction of various economic events and, in effect, to facilitate decision making. Reported profits have always been considered as an imp0l1ant criterion in financial decision-making. Income is also considered by users of financial statements as a distinguished factor in their investigations and judgments. Due to importance of income, any event that changes sit in one way or another is also important because of its economic consequences.Income smoothing is one of the events that influence both profit and profit reporting. A glimpse of research literature on income smoothing reveals that some basic ideas can be distinguished in tins realm, including: the goal and motivations income smoothing, tools of it, and the factors which affect it.Present paper is the result of experimental research in accounting, which has been conducted with the aim of studying influential factors in income smoothing and the extent of their impact, and to introduce a model for predicting the probability of income smoothing by companies. The research was done among companies accepted in Tehran Stock Exchange. Using multivariate regression model and correlation analysis and calking research variables, we have examined which of the variables under study are more influential in Income smoothing in present situation of Iranian capital market. These variables are profitability ratio, company size and the type of industry."According to findings of this research, there is a significant relation between the profitability ratio of the company and their income smoothing. That is the first affects the latter. The amount of this impact is for one unit increase in the profitability ratio, -1.31 decreasing in income smoothing probability.according to the result of accuracy test, the model introduced in tins paper is an acceptable model.

The theme of present paper is to review the theories of capital structure.The studies have proved that tax, financial distress (bankruptcy) costs, transactions costs, adverse selection and agency conflicts are the main factors justifying the inclination of companies towards providing themselves financially on the base of making debts and forming their structure. Hitherto numerous theories have been made to explain the above factors. Trade-off theory and pecking order theory are the most important among them.Studies have shown that no single present theory or model can explain decisive factors in defining the capital structure of companies.Neither can they answer bellow question: Why, in different situations, some companies choose to distribute their stocks, while others choose to utilize their internal recourse so remaking themselves debtful? Therefore it seems that the most important problem we are faced now is the lack of a comprehensive theory, which can explain the financial behavior and capital structure of companies and there is no promise for such a theory could be developed in upcoming future.

in present paper, higher education is considered as investment on human beings. By calculating «Net Present Value» (NPV) for 4 groups of students who study in Islamic Open University, Payame Noor University, Applied Science and Technology Universities and non-profit private institutions of higher education, an attempt was made to compare the situation of economic output of investment in higher education for these students. For data gathering we used random sampling method among these students and computed NPV for each university, as well as for technical and non-technical disciplines.In conclusion, after some studies and analyses on selected statistical sample, we found that in present situation, regarding mere financial aspects, studying in Islamic Open University, Payame Noor University, Applied Science and Technology Universities and non-profit private institutions of higher education is not profitable. But, among these universities, to study in Payame Noor University is relatively the most profitable.

It is a fact that no society throughout history has ever obtained a high level of economic affluence without a government. It is also a fact, however, that where/governments have monopolized the allocation of resources and other economic decisions, due to bureaucracy, corruption and inefficiency, societies have not been successful in attaining relatively high levels of economic affluence. Economic progress is limited when government is zero percent of the economy, but also when it is at or near 100 percent.Despite 1980s, when economists studied whether government's expenditure has negative or' positive effect upon economic growth, nowadays they focus on issues like the optimum size for government and minimizing it. The turning point of such studies is the Curve presented by Richard Armey. This curve contained none linear relationship and a maximum point between government size and economic growth.The Armey Curve shows that in a state of anarchy, output per capita is low. Similarly, where all input and output decisions are made by government, output per capita is likewise low. Where there is a mix of private and government decisions on the allocation of resources, however, output often is larger.The output-enhancing features of government dominate when government is very small, and expansions in governmental size are associated with expansions in output. At some point, however, further expansion of government no longer leads to output expansion, as the growth-reducing aspects of government grow larger, and the growth-enhancing features of government diminish. Further expansion of government contributes to economic stagnation and decline.In present research we have concluded that the optimum size is the size which leads to maximum economic growth. Using the time series data at 1338 to 1383 and having done the final exam, we have worked on Armey curve. The result of this exam and also Ramsey Reset exam confirm the non linear relation between government size and expenditure. But the most important result of our research is that the present size of Iranian government is larger than to- be the optimum and we should devise some solution to limit and rationalize it.

Banks are the most important financial mediators in economic systems, Which play the role of attracting the sources and cash them for investment activities in financial sections.Thus an effective banking system brings economic proliferation and development. Nowadays the issue of financial reforms, especially in developing countries, is an important topic and financial reforms are the main part of their structural modulation. Among these reforms we can refer to lowering the difference between two bank interest revenues, which is a reform related to banking system. For the interest revenue indicates the efficiency of banking system. According to researches, by deepening the difference between interest revenues, the efficiency of banking system is reduced, and vise versa. That is an inadequate banking system heightens the interest revenues because of its inefficiency.To find an answer for the question of (which factors affect the Difference between interest revenues?) is the aim of present research. For Our purpose, we have focused on commercial banks of the country. By using the time series data, macro economy variables, the statement data, the gain and loss reports of the banks, and the Central Bank's statement, and also by penal data analysis, we have attempted to study these factors and the way they impress the difference between received and paid bank interests revenues. The results have proved that the inflation ratio and the costs for bank operations and legal guarantees of the bank sin Central Bank affect it directly and the production grow this in an indirect relation with it.

The aim of this paper is to evaluate the technical efficiency of great industries section (factory industries) in Iranian provinces, during 1370- 1381and to compare them with each other. To achieve this goal, we have Utilized Data Envelopment Analysis method (DEA).The results of the research indicate that the provincial mean square of the great industries technical efficiency in factory industries, in relating period, corresponds to -0.61. Meanwhile, it suggests that there are significant differences between some provinces. The highest efficiency belongs to Tehran province and the lowest is of Sistan and Baluchestan.Generally speaking, on one hand there are Tehran, Golestan, Esfahan, Kerman and Khuzestan, which orderly are among the highest. On the other hand, Sistan and Baluchestan, Kurdiastan, Semnan, Gilan and Iylam are among the lowest ranks.According to the results, it is notable that, despite their fewer Production facilities, Hormozgan and Bushehr, comparing with other great Industrial provinces such as Tehran, Esfahan, and the central one, during the time of the study have had an average higher growth rate in technical efficiency.In general, according to our results, the best advice for policymaking could be empowering the economic managerial of industrial corporations in this section, by increasing their efficiency, and to allocate the best of productive factors to give them good opportunity to achieve the goal of industrial growth and development of our country. This would require a new approach and an all inclusive attempt on the part of different governmental and nongovernmental institutes in this field.

Being aware of existing gifts of our country and distinguishing the priority of industrial activities, is helpful in directing both governmental and private investments toward more profitable and job-creating activities.The aim of present tstudy is ranking and grading industrial activities of Mazandaran province. The statistical population compasses all industrial Workshops with ten or more employees, on the base of three digital codes by third edition. The statistical base of this research is data of the year 1383/ 2004-5. According to these data, three indexes are resulted: profitability, job creating and industrial investment priority. Using different software’s, I have processed and standardized these indexes.Analyzing and data processing is done chiefly on the base of factor Analysis techniques, original components analysis, numerical taxonomy and cluster analysis.

Accounting methods choice is to select an accounting method among different accepted accounting methods. The type of accounting method affects the output of accounting system. That is to say that changing the accounting choice alters the accounting figures and the latter affect the cash flow, stock price, company rules and political costs, the amount of debts and even the management of compensation plans.Accounting figures are interpolated in financial reports for several aims. Thus there is no single defendant effective accounting method to meet all aims. The role of researchers, who maintain positive theory, is to design and measure the expenses and benefits of different accounting methods. They fulfill their role by conducting experimental researches to find the relation between selection of accounting methods and the probable expenses and profits.Most of the researches on accounting choice of the stock are conducted in USA and other western countries. They have confirmed that factors such as political costs, leverage, capital- intensity, the type of industry...affect Accounting choice.Present research is to study the relation between accounting methods of the stock and the aforementioned factors, in Iranian companies, which are economically, socially and culturally different from the western ones.In other words, we are to study the relationship between accounting methods choice of the stock (first in first out (fifo), weighted average and moving average) used in companies which have been accepted at Tehran Stock Exchange with variables of the company size, the ratio of debt to stock, working CapitaLand the type of industry.To examine our hypothesis, we have conducted the independence of chi-square distribution test among 64 firms at Tehran Stock Exchange.According to results, in these firms there is no relationship between accounting methods and aforementioned variables. This is because the Iranian managers are unaware or have little knowledge about the profits or costs of accounting method choice of stocks and its impact on financial reports.