Background: Clinical laboratories need to manage resources properly and scientifically to survive in today's highly competitive environment. In this context, scientific-economic principles should be considered to determine the PROFITability or loss of laboratories. Thus, in this study, the NET PROFIT of laboratory services was measured based on scientific-economic principles. Methods: This was an applied research with descriptive-retrospective approach. A laboratory was selected from 61 laboratories of Kerman, Iran, which performed the highest number of tests among the laboratories of this city. In addition, due to easy access, it was the most visited laboratory by patients. The present study had 2 main phases: (1) measuring the price of services and (2) calculating the NET PROFIT of the studied laboratory. Data analysis was performed using activity-based costing (ABC) as an econometric model and Excel software. Results: The highest charges were related to direct costs (78. 28%); consumable goods (47. 26%) and professional and logistic human resources (46. 31%) had the highest share of these costs. In the test groups, the most expensive tests belonged to the hormones (23. 03%) and clinical chemistry (20. 84%). Total cost, revenue, and the NET PROFIT of the studied laboratory were 641 645, 1 390 942, and 749 297 USD, respectively. After doing sensitivity analysis (50% increase in the frequency of tests), the following values were obtained: 987 071, 2 086 413, and 1 099 342, respectively. Conclusion: Some test groups in the studied laboratory were not PROFITable, and this was due to the high cost of these tests and illogical tariffs. One way to overcome this problem is to increase the frequency of laboratory tests.

The objective of this research is to design an optimal model for Build-Operate-Transfer (B.O.T) contracts, considering uncertainty conditions. In this study, mathematical modeling was conducted using MATLAB software and the Particle Swarm Optimization method. Hypothetical data related to a combined cycle power plant project were analyzed as a case study. The construction cost of the power plant was estimated at $120 million, and it was projected that the project’s annual revenue would increase from $10.74 million in the fifth year to $46.64 million by the eighteenth year. Operating costs also rose from $1.68 million in the fifth year to $19.90 million by the thirtieth year. The results showed that the cumulative NET financial flow for the government reached $273.32 million by the thirty-third year, while the private sector’s cumulative NET financial flow increased to $157.66 million by the thirty-second year. The proposed model, using historical data and information obtained from similar projects, was able to reduce risks associated with revenue fluctuations and provide a more accurate prediction of annual PROFITs. Based on the analysis, the internal rate of return (IRR) was calculated at 12% for the government and 25% for the private sector. Using the proposed model, the economic lifespan of the project was estimated to be 33 years from the government’s perspective and 32 years from the private sector’s perspective. The optimal point for transferring ownership of the project was determined to be in year 20.8. The findings indicated that the proposed model for B.O.T contracts, by reducing uncertainty and accurately forecasting financial flows and PROFITs, serves as a suitable tool for improving financial decision-making in infrastructure projects.

Reliability and efficacy of accruals and cash flows which are among the most important factors affecting dividend deviation have always been in question and subject to anomalies. The presence of these anomalies in accruals and cash flows and its effect on future returns and the consequences that they can have in country’s investments are the main motives to choose this issue for the current study.The statistical population includes all the accepted companies in Tehran Securities Exchange in the time domain of 2005 to 2012 that were studied after the systematic elimination of 153 companies from the original sample and 45 companies from the dividend continuity sample. The research is descriptive and correlational and the research assumptions are tested using statistical techniques. The results indicate that the first assumption based on rational pricing related to cash flows and total accruals in the companies in Tehran Securities Exchange is rejected in the study period; this indicates anomalies and regarding the significance of the coefficient related to the total accruals among the group of companies under study, the companies with low accruals have a higher abnormal return compared to companies with high accruals.

The purpose of this study was to investigate the effect of employer premium rate on operating PROFIT per share and change in NET sales income of companies listed on the Tehran Stock Exchange. This study, in terms of the type of research; Correlation is cross-sectional and is considered as a practical goal. The statistical population of the study included 666 companies listed on the Tehran Stock Exchange from the beginning of 2013 to the end of 2019, of which 111 companies were selected as a sample by systematic elimination method. In descriptive statistics, population parameters including central indices and population dispersion were measured and data analysis was performed using regression method based on composite data and Hausman's tests, F (Limer), by Oveys software. The results showed that there is a significant relationship between the employer's share insurance rate, operating PROFIT per share and the change in NET sales income of companies listed on the Tehran Stock Exchange. Therefore, it is better for the Social Security Organization to consider the premium rate according to the inflationary conditions and labor income in order to support the industries in attracting labor and the high premium rate should not cause the managers of the companies to increase the total price. Goods and services are driven.