This paper studies the relation between earning volatility of firms and the future OPERATING INCOME PREDICTABILITY to define the effect of OPERATING INCOME volatility on investors’ expectations concerning future INCOMEs. In other words, is there any possibility to predict future INCOME using current volatility INCOMEs? Logically it seems the present trend of companies will continue in future.For this purpose we considered the data of 120 companies which were admitted in Tehran Security Exchange Organization between 2003-2008. The examination was made based on regression analysis.The results indicate the meaningful and reverse relation between current volatility INCOMEs and future OPERATING INCOME PREDICTABILITY. It also signifies that OPERATING INCOME PREDICTABILITY will increase In consequence of deducting accrual items from OPERATING profits.

In this study the ability of accounting earnings in predicting and explaining the stock returns of the firms in Tehran Stock Exchange has been investigated. This research aims to determine whether the number of accounting earning has considerable role in predicting and explaining the stock returns and revealing capital market response to information, after controlling risk and discount rate indicators. Thus 41 companies have been selected in the years 1375 to 1389. Selected data for analysis are of time series type. The selected OPERATING INCOME and returns have been aggregated through the ratio of individual corporation's market values on total sample market values, and the regression analysis has been used for testing the hypotheses. Results indicate that current OPERATING book INCOME to equity ratio is positive predictors of future returns. Moreover, changes in OPERATING INCOME have the ability in explaning returns around earning's changes announcement.

In this study, information content of OPERATING INCOME and cash flow OPERATING and the effect of information asymmetry on information content of these variables to predict stock return in the 70 companies accepted on Tehran Stock Exchange in the period of 1385 to 1389 and use of linear multiple regressions was studied. Results showed that OPERATING INCOME and cash flow OPERATING has information content and can explain stock return, and the information content of OPERATING INCOME is more than cash flow OPERATING. Also, the information asymmetry effect the information content of OPERATING INCOME and cash flow OPERATING and with increasing information asymmetry, information content of cash flow OPERATING is increasing.

Background: Hospitals are dealing with unlimited demands and limited resources. Hospital managers should use appropriate strategies to improve quality of services، enhance patients’ satisfaction and increase financial resources. This study aimed to examine the impact of quality management. Methods: A participatory action research was used for the intervention on INCOME of OPERATING theatre in Vali-e-Asr Hospital in Tehran University of Medical Sciences، between March and September 2014. A quality improvement team was established and improved operational processes of the OPERATING theatre department of the hospital using Mosadeghrad’ s ten-step quality management model. The quality improvement team standardized processes، identified goals for the processes and improved them until achieved the goals. Accordingly، an action plan was developed and implemented for increasing the INCOME of the OPERATING theatre department. INCOME data of the OPERATING theatre department were obtained for a 6-month period in 2014، and were compared with a control 6-month period in 2013. Results: Implementing quality management increased the number of surgeries by 14. 96 percent، decreased cancelled surgeries by 14. 6 percent and reduced bill deductions imposed by health insurance companies by 44. 9 percent. As a result، the operation theatre department INCOME has increased by 68. 8 percent (P=0. 028). Some of solutions used for increasing the INCOME were as standardizing and improving working processes، removing unnecessary activities، empowering staff; increasing department’ s working hours، on time visit of patients by doctors and surgeons، reducing surgery cancellations، increasing number of patients، reducing deductions applied by the health insurance companies and training staff and patients. Conclusion: Implementing an appropriate quality management model appropriately helps improve quality of services and enhance hospital departments’ INCOME.

The purpose of this study was to examine the PREDICTABILITY of employee’s organizational commitment from the personality traits, self-esteem and quality of life. The statistical population was the personnel of Ministry of Education in Qom province. A sample size of 141 individuals were selected with stratified the random sampling method (depending on the type of employment). Research method was descriptive- correlation. To collect the data Eysenck personality questionnaire (EPQ), self-esteem Eysenck questionnaire (ESQ), SF-36 quality of life questionnaire and organizational commitment questionnaire (OCQ) were used. The data were analyzed through Pearson correlation coefficient and multiple regression analysis. The results showed significant relations between personality characteristics and organizational commitment (P<0.01), self-esteem and organizational commitment (P<0.01, quality of life and organizational commitment (P<0.05). Also significant relationships were found between personality characteristics and self-esteem (P<0.01); between personality characteristics and quality of life (P<0.05) and between quality of life and self esteem (P<0.01). Three dimensions of energy, mental health and social performance of the eight dimensions of quality of life were also able to predict organizational commitment (P<0.05). Based on the results of this study we proposed organizations use the tests of personality characteristics, self-esteem and quality of life in order to promote commitment and efficiency of the staff.

This study, using Dechew and Tang's (2009) framework, takes data from the firms listed in the Tehran stock exchange (TSE) in the period from 2000 to 2006 to analyze the relationship between Earnings volatility and earnings PREDICTABILITY. Results indicate widely held managerial beliefs that earnings volatility is negatively related to earnings PREDICTABILITY. In addition, we find that the consideration of earnings volatility brings substantial improvements in the prediction of both short- and long-term earnings. Conditioning on volatility information also allows identifying implications of earnings volatility for earnings PREDICTABILITY.

This paper investigates INCOME smoothing through the asset sales. We tested INCOME smoothing in the level of OPERATING INCOME.The test based on a linear multi-regression analysis for the companies listed in Tehran Exchange during 1381-1385. Investigation supports INCOME smoothing so that managers use the gains and losses of the asset sales to smooth earnings. Our evidence also indicate that the level of smoothing in the companies that experience lower level of OPERATING INCOME is more than those which experiencing higher level of OPERATING INCOME.

In this study; according to the role of accounting earnings and cash flow from operations as the base of decision-making and prediction, we examine the value relevance and information contents of accounting earnings and its components in the Tehran stock exchange. This is done by testing relationship between stock returns and accounting earnings and its components including: OPERATING INCOME, INCOME before taxes, net INCOME, accruals and cash flow from operation. The examine of hypothesis is done with the usage of pooled data related to the 331 selected companies among the accepted companies of Tehran stock exchange from 1380 to 1386.To calculate the stock returns changes, also independent and dependent variables, Excel program has been used. For statistical tests, values of coefficients and obtain the necessary statistical analysis used Pearson's correlation coefficients, simple and multiple linear regression, T, F, DW, and Wald statistics. Results show that OPERATING INCOME, INCOME before taxes and net INCOME have explanatory power of stock returns and are value relevant. Net INCOME has the highest power of explaining returns than the other variables and explains about 37% of changes of stock returns. Furthermore, results indicate cash flow from operations and accruals are not value relevant. On the other hand OPERATING INCOME, INCOME before taxes, cash flow from operations and accruals do not have incremental information content beyond net INCOME.