The main goal of this study is the statement of the relationship between audit quality and auditor specialization on earnings management in listed Companies of Tehran stock exchange. In other words, this study has tried to answer the question whether high-quality audit and auditor specialization in firms accepted in the Tehran Stock Exchange shows or not shows the low earnings management company? To answer the question in this study, have been investigated 77 companies adopted the Tehran Stock Exchange in the period 2008 to 2012. In this study, for evaluation of the variable earnings management have been used model Adjusted Jones (1995) and for evaluation of the variable audit quality have been used criteria for auditor size, auditor tenure and auditor specialization. Research to test regression model and determining factor. It is worth mentioning has been used panel data to Analysis Models. The result showed that overall audit quality on earnings management is effective and enhancing audit quality has been prevented earnings management by clients. Furthermore, the component auditor size and auditor tenure on earnings management are considered, and it reduced. Also, the results showed that there is no significant relationship between auditor specialization and earnings management.

Sustainable development is based on knowledge and education is the key of knowledge and consciousness development. So it could be noted that: education is the key of development.Here it is necessary to denote the efficiency of educational courses to achieve goals of the organization. Therefore the main Purpose of research is addressing the Return on Investment (ROI) of education in urban development area in Tehran municipality. In this study, special trainings of Tehran municipality urban development and its ROI was investigated. In this process AHP teaching and expert Choice software was about 559.37 percent. This Rate is a well ROI rate and shows the logic holding of these courses. Also it shows that investing in education in Tehran municipality will have a positive effect on its total productivity, in long term.

In this research we have examined the relationship between organizational knowledge management and success of companies in food industry. The model of knowledge circular process (including creation, sharing, internalization, collecting and function of knowledge) is used to evaluate the knowledge management of organizations. Also the Rate of Return on Investment (ROI) was used to evaluate the success of companies. Admittedly our purpose was the evaluation of knowledge based competitive advantage theory and the relationship between knowledge management and attaining sustainable competitive advantage. The results of this research imply that creation and use of knowledge have the strongest relationship with acquisition and maintenance of competitive advantage.

Background: Positive effects of medical science courses, because of lack of necessary support, will disappear. It’s expected that education greatly affects current or future capabilities of students. To increase accountability of professional training in order to prove the value of practical training programs of University, complete assessment and evaluation process to consider the ROI approach, is appropriate. This paper introduces (Return on Investment) ROI strategy to develop medical education.Methods: Related articles on library and Internet resources were evaluated and articles that are more related to the subject were selected and their contents were extracted.Results: Many universities throughout the world with the evaluation process of ROI and effort of return on investment with lower cost achieve better learning teaching activitiy results. In unless educational systems the value should not be teaching, training should lead to value. the training goals for all the people who are related to education, are not clear, positive effects will not be achieved. The education that is leading to value has three characteristics: plan, implementation, and follow-up program, the third characteristic is the most important. Getting value from education requires integration, plan and follow up. ROI methods can be used for educational planning and investments in education and training activities. Evaluation of plan and data collection and analysis process are the ROI model’s steps.Conclusion: By the evaluation of training programs with the ROI, training can be perceived as a bright valid spot. Instructional designers can use the results of the ROI to increase alignment with the educational needs of university and also to improve efficiency, design and development of the training cycle. This model is more applicable for long periods and cognitive and perceptual skills.

Training and development advisors and experts are working hard today to gain a position for training procedures as equal as other organizational procedures. This effort has turned into a huge challenge for such practitioners. Under such circumstances, return-of-investment can be deemed both as an opportunity (if carried out properly) and a threat (if implemented improperly). Some believe that such an approach can help us integrate training into other mainstream procedures. Anyway, it is believed that formulating and conceptualizing such a strategy is a brave enterprise which needs to be managed reasonably. This paper aims at estimating the return-of-investment rate for project management training programs at Pars Oil and Gas Company (POGC). To analyze data, AHP strategy is used through Expert Choice software. The final rate was calculated as %59976. The calculated ROI sounds logically reasonable and indicates that the training program has been effective in essence.