Companies in their economic life face various factors that are unpredictable. Companies’ directors, make the required final decisions. Manager needs to have Ability to identify company’ s position and certain characteristics to make best decisions based on his/her own knowledge. One of the most important decisions is that relating to company financing. This study examined the effects of Management Ability on the financing policies of companies. This was followed by analyzing financial statements of 133 companies in the years 2010-2015. To assess the Ability of Management, the pattern introduced by Demirjian (2012) was used, and to calculate financing policy, the three variables of financial leverage, debt maturity and level of cash holdings were used. The findings showed that Management Ability has significant positive relationship only with financial leverage that implies managers with high Ability of Management capacity tend to use financial leverage to make profitable investments and to demonstrate their high potential.

Background and purpose: Nowadays, human and financial losses caused by natural and non-natural disasters have a great impact on human health. This research was conducted to determine the Ability of selected hospitals in crisis Management according to the World Health Organization.Materials and methods: A descriptive study was done in which the authorities (n=45) in three selected hospitals (Razi, ValieAsr, and Shafa) in Mazandaran province, Iran were participated in 2015. Data was collected by world Health Organization check-list and was analyzed using numerical taxonomy in Excel software.Results: The check-list included five scales: general information, identification of the risks and the level of functional safety, structural safety, and non-structural safety. Compared with two public hospitals (Razi and ValieAsr) the overall safety level in private hospital (Shafa) was higher (57.84%). Considering the ranking and developmental status, except Vali-Asr hospital (0.5<fi<0.75) that was developing, both Shafa and Razi hospitals were found to be undeveloped (fi> 0.75).Conclusion: This study showed the need for a standard Management system in crisis Management and serious attention to general indices, risks and safety levels in hospitals.

Nowadays, performance measurement of organizations and managers is noted and various indicators introduced as validation criteria. Hence, the scope of present research is access to financial criteria for evaluating Management efficiency. So, for evaluating Management efficiency based on former researches, we first used Demirjian et al (2012) Model to assess Management efficiency in Iran. This model describes a Management team who can make maximum income with present resources. In evaluating this model, we have 22 pharmaceutical firms confirmed in stock exchange of Tehran between years 1388 to 1394. The Research question test done with data fusion and multivariate regression and data envelopment analysis (DEA). Research findings show that in this industry, Demerjian model cannot exhibit appropriate Management efficiency because of Drug appraisal by Food & Drug Administration and monopoly in drug market. Thus, by some changes in this model, we defined a Management team which can create maximum value added with available sources for beneficiaries. Then we study Management efficiency in those drug firms in which – concerning the results of WOUNG assay-use of this authority criteria is more obvious than Demerjian model.

Objective: This study examines the impacts of Management Ability on financial statement comparAbility in 120 firms listed in the Tehran Stock Exchange, during 2005-2017. Method: In this study, the measure developed by Demerjian et al. (2012) was used to assess Management Ability, and the measure introduced by DeFranco et al. (2011) was used to specify accounting comparAbility. Panel data and multivariate regression models were taken to test the study hypothesis and analyze the results. Also, two alternative proxies for financial statement comparAbility were specified to re-test the hypothesis. Result: Findings from the above tests verified the findings of the study showing that the Management Ability has positively significant impact on financial statement comparAbility. Conclusion: This study suggests that firms can improve their financial statement comparAbility by employing higher quality managers.

In different definitions on the concept of earnings Management, it is focused on the issue that the earnings Management is done to mislead the stock market. However, this question has not been answered that: is the capital market capable to detect the different strategies of earnings Management? In this research, after measuring the real and accounting (accruals based) earnings Management criteria in industry leve, to appraise the capital market's Ability to detect the real earnings Management and accounting earnings Management, this paper uses the non-linear simultaneous equations and Mishkin (1989) test with panel data for 117 firms listed in Tehran Stock Exchange during 2002 - 2015. The results show that the Tehran Stock Exchange is capable to detect accounting and real earnings Management through manipulation of discretionary expenditure. However, the research results indicate that the capital market can not detect the real earnings Management trought manipulation of sales, production and assets sales in mentioned period and managers mislead the capital market by adopting the policy of real earnings Management trough mentioned approach.

In the critical review of the book “Ethics of Management” written by Tomas Klikavar (2010), the present article has paid attention to the general approach of the author, the conceptual tools used, and the way of reasoning. According to the author, Management, especially business Management, due to the importance it attaches to the survival of the organization, has placed its fundamental principle on increasing benefit and earning profit, therefore, morality is not its fundamental issue, and it can even commit immorality in some cases, according to the necessity of tendencies and dispositions . As a theoretician of Management ethics, from a historical point of view, the author has tried to show that business Management has always been associated with unethical experiences, an experience that has continued until the present day as a kind of modern slavery. He believes that Management ethics as an inter-discipline, which is considered a branch of Management knowledge in terms of its subject, must be more intertwined with philosophy in practice. Finally, although the author has been able to show the inherent contradiction of Management, especially business Management, with ethics and provide a solution based on this, the fact that the author has succeeded in presenting a different theory in the field of “Management ethics” is a matter of doubt and reflection.

In today's surging era, efficient and effective Management system to guide the company's operations and remain competitive is essential. Obviously, the Management Ability to the entity's control, the more effective governance and, ultimately, the company will have the Ability to stay in the competition. This study examined the effectiveness of Management's Ability to compete in the product market. In this regard, managing director for focusing power to enhance the efficiency of the resource is defined. To calculate competition indices Lerner, Lerner adjusted and the Herfindahl – Hirschman are used. The population included 87 companies listed in Tehran Stock Exchange, which is a combination of methods and data were analyzed by ordinary least squares regression. The results of this study confirmed the hypothesis and showed that the Ability to manage a positive and significant effect on competition in the product market.