Abstract The purpose of this paper is to study the effects of internal control weaknesses on tax avoidance for the companies listed in Tehran Stock Exchange (TSE). Hence, an attempt will be made to answer the following question: “Is there a significant relationship between internal control weaknesses and firms’ tax avoidance?” The research population composes of total companies listed in the TSE and statistical sample composes of 76 companies. The regression and analysis of variance whit SPSS-22 and Eviews-9 software is used for testing hypothesis of the research. The results suggest that there is a positive relationship between internal control weaknesses and firms’ tax avoidance. Also, the results showed that the effective tax rate is low for companies with high weaknesses in internal controls, but this does not apply to book tax differences.

Introduction: Performance assessment in any management is a key step in continuous improvement. While occupational safety and health management has been in place for several years, the question of how to control and evaluate the performance of this system still remains. Safety management needs to focus on predictive indicators, rather than on retrospective indicators focused on failure. The Safety Scorecard tool is designed to facilitate decision support and has the ability to integrate performance metrics with advanced metrics. The gas industry is considered a critical industry from the HSE perspective due to the quality and quantity of materials used and having three characteristics of high complexity, low flexibility and high vulnerability. Methods: Following interviews with 6 experts from the provinces of Tehran province and also 4 HSE physicians who all had a master's degree and at least 20 years of experience in their field of work and HSE, general criteria and indicators affecting occupational health safety In Tehran Gas Supply Company, obtaining and using a questionnaire in comparison with a couple, the prioritization index was done based on the ANP model and using the opinions of experts. Then, by designing and completing the safety score card in the sample units, the performance of occupational safety and health in Tehran Gas Supply Company was assessed. The model presented in this research was implemented in Tehran Province Gas Department in 7 regions, which were finally compared with each other. Results: Among the 8 performance indicators approved by experts, the occupational hazards analysis report index with a weight of 0.229 was in the first priority and the incident analysis index with a weight of 0.049 was in the eighth priority. Therefore, there is a need to create a strong mechanism for recording, analyzing and learning about all accidents and quasi-accidents. By designing the safety score card method, 7 units of the company were compared in terms of safety and occupational health performance during December 2017-2019. In the first year, case study 6 with a score of 5.6, more appropriate situation and case study 3 with a score of 0.048 Performance was more challenging and in the second year, case study 1 with a score of 4.08 had a more appropriate situation and case study 2 with a score of 6.66 had a more challenging situation. Therefore, the existence of continuous HSE monitoring system in the regions is very necessary and the performance of the regions has improved a lot after the presence of HSE observers. Conclusion: Finally, a model of safety scorecard that integrates management indicators at different levels of an OHS management system, along with the implementation method of scoring safety cards, was proposed for Tehran Gas Supply Company. The model presented in this study includes action and response indicators, has the ability to monitor the performance of occupational safety and health management and helps managers and health and safety experts in industries and organizations to evaluate the effectiveness of this system.

Developing new capabilities is a complex process that involves continuous learning of technology and organizational knowledge. In the past, researchers have proposed a learning hierarchy model to explain the development ability of companies in developing countries. It has also been suggested that these companies compete on the basis of the production capabilities of a simple knowledge base. Rough ideas about sequences and steps, especially at the company level, can be misleading. The learning processes that underlie knowledge accumulation and development require technical capabilities as well as organizational knowledge management. An important aspect of this learning involves discarding competencies that may have been useful in previous courses but have not been introduced to new environments. The link between experience and production is still needed but not enough to develop innovative capabilities. Therefore, learning at the company level is neither automatic nor linear, but requires deliberate investment in various learning mechanisms. In the case of biopharmaceutical companies, due to the advanced nature of this type of industry, it was found that companies need a diverse set of learning mechanisms and the performance and implementation of a diverse set of learning processes, plays a key role in the accumulation of technological capabilities. In these industries, companies need a consistent strategy to manage and organize a diverse set of learning processes. The learning process is also affected by the absorber capacity. At the same time, the development of biotechnology is carried out by government-sponsored research and development programs.

Liquidation of commercial companies is divided into three types: voluntary, forced and liquidation resulting from a court ruling. The relationship between liquidation and bankruptcy is public and private in general: every bankruptcy leads to liquidation, but not every liquidation necessarily leads to bankruptcy. Although the above-mentioned distinction is not specifically mentioned in the amendment bill of the trade law, but the above-mentioned distinction is carefully specified in articles such as 189, 199, 200, 201, 203. The above separation is the source of many works that make the necessity of separation inevitable. However, in the opinions of our judicial authorities, the difference between the conditions for the realization of these two things has been ignored, and the incorrect inference from the provisions of the law makes the ground for issuing an illegal vote. In this article, after mentioning the introduction and definitions, we will deal with the conditions and differences between the two, and then we will examine the effects of separation between them.

This study investigates the effects of company investments on the relationship between losses with value of company in Iran. The statistical society includes companies accepted in Tehran Stock Exchange and the time span of the study is from the beginning of 2000 to end of 2010. The statistical sample of the research has been obtained by eliminating method from society of companies. In fact, the sample companies are loss companies. In this study, for statistical analysis and hypothesis testing, the method of multiple linear regressions is used. The main question in this research is, if there is a relationship between losses and market value of the stocks in loss companies. The results from testing of hypothesis show that companies' investment have positive effects on the relationship between losses with market value of the stocks in loss companies. This means that companies' investment reduces the negative relationship between losses and market value of the stocks in loss companies.