The present study investigates the accounts receivable analysis from the auditor's point of view and its simulation. The statistical population of the present study is two groups of undergraduate and graduate students who have spent the audit lesson, and the opinion of about 20 students in both groups of undergraduate and graduate During the academic year 2019-2020 was analyzed. The method used in this study is a descriptive survey method (One of the most common quantitative research methods) which has been prepared and distributed for this purpose. Then the interviews were analyzed and analyzed using qualitative (Qualitative data means data extracted from open questionnaires) data analysis. The simulated simulation was carried out in the present study and can help students understand concepts such as (1) certification process; (2) Alternative practices for receivable; (3) Assessing the Evidence of Auditing; (4) Obtain the worksheet evidence; and (5) understand the statistical sampling as a tool for risk management.

No risk management model can be replaced by a suitable legal and economic system for debt collection. Reforming the law and economic systems is the principal condition to solve debt collection problems. This paper studies the risk of collecting receivable accounts in Iran and then answers this question that whether there are sufficient and appropriate economic indicators in Iran with regard to payment system in order to increase data efficiency or not? The proposed model in this paper is based on liquidity indicators (current ratio, working capital ratio, quick ratio), cash flow indicators (cash flow ratio, free cash flow ratio 1 and 2), solvency indicators (gearing ratio, debt ratio, debt-to-equity ratio). The data in this paper is collected by random sampling of the final statements of 117 companies which were accepted in stock exchange in Tehran before 1388 and continued their activities up to 1391 and it was analyzed using SPSS.20 software. At the end a local model for predicting the credibility of the debts of Iran’s stock exchange firms is presented by which companies can reduce their debt risk and in some certain situations accept a higher risk.

The main aim of this research is jurisprudential feasibility of receivable-backed securities dividends. Liquidity management and correct guidance of them toward the productive sector is necessary for a developing country. Due to the high percentage of receivable dividend in Iran's capital market and the time- consuming nature of receivable dividend in investment companies, which leads to reducing the power of liquid assets and liquidity in these companies, receivable-backed securities dividends are so important to finance the financial institutions. In this study, the operational model was designed by library studies and by considering legal and juridical aspects. To confirm the designed model and feasibility of these securities, the researcher used financial- juridical experts' opinions with the help of interviews and questionnaires. Sample members were 9 people who had financial and jurisprudential knowledge and experience in these fields. Based on the survey of the relevant literature and the researcher's own rationale and sample experts' opinions, there is capability for issuing the receivable-backed securities dividend in Iran's capital market, provided the presented model's conditions are met.

Nowadays, with development of subway tunnels, heating and cooling stations are playing an important role. Shallow geothermal energy as a renewable time-independent energy source helped significantly to reduce energy consumption for supplying ventilation, heating, and cooling of subway stations. The amount of accessible energy from such modern systems is of great importance in their economic assessment. Hence, this research aims to perform and present finite element modeling to evaluate the amount of exploited energy through ground heat exchangers (GHE) in tunnels. After validation of implemented modeling, the effect of various involved parameters in modeling was studied for a short-term operation of heat exchange. Additionally, the effect of lining isolation with respect to the inner environment of the tunnel was investigated. The results show that by increasing water velocity in the pipe, the total extracted power increased in both isolated and non-isolated conditions. The results can be classified into three main categories. 1. By increasing (a) the spacing between the pipe and inner environment of the tunnel in isolated case, (b) the inner temperature of the tunnel in non-isolated case, and (c) thermal conductivity of soil in both isolate and none-isolate cases, the total extracted power could be improved. The pipe diameter has a fascinating effect on the total extracted power. Firstly, it reduces the amount of extracted power. However, in the case of larger diameters, due to the capability of discharging more water, the amount of extracted power is increased. 2. By increasing (a) the spacing between the pipe and inner environment of the tunnel in non-isolated conditions and (b) pipe thickness in both non-isolated and isolated conditions, the total extracted power is reduced. 3. By increasing the specific heat capacity, density, and porosity of the soil, the total extracted power slightly changes. Indeed, these parameters have a negligible effect on extracted power.

Introduction: The main source of hospital income is through selling health care services provided to the insured. Thus, the quality of services and facilities to the insured population and other individuals can be improved by controlling these sources to make correct and efficient use of them and to avoid wasting. Therefore, the aim of the preset study was to analyze the deduction rate by medical services and social security insurance organizations with accounts and bills sent to university hospitals.Methods: This was a cross-sectional, descriptive applied study. The study documents included all bills sent by university hospitals of Khorramabad to medical services and social security organizations. The tool for data collection was a check list.Results: The mean deductions of hospitalization and outpatient accounts sent by medical services insurance was 4.22%, and the highest and lowest deductions accounts were related to Shohadaye Ashayer with 5.46 % and psychiatric hospital with 0.18%, respectively. Besides, the anesthesia cost had the highest percentage of bills deductions (18.46%). The mean of hospitalization and outpatient deduction's accounts sent with social security insurance was 4.22%. Shohadaye Ashayer Hospital with 6.24 % had the highest deduction and Psychiatric Hospital with 0.19 % had the lowest deduction.Conclusion: Although deduction was applied to a small percentage of accounts, a significant financial burden was imposed to the hospitals. The major causes of deduction included incomplete documentation records, lack of familiarity with hospital information systems, incomplete and incorrect registration insurance code, up coding, incorrect calculations, lack of adequate training and other factors. Universities are recommended to reduce the amount of deductions to adopt appropriate policy.

In international trade, there are several financing methods which help exporters and importers for buying and selling goods. Forfaiting is one of these methods. It is a financing method in which forfaiter purchases exporters' deferred receivables based on discounting rate and without recourse payment. Type of document, as an evidence of the payment, has an essential role in this commercial contract, since the nature and performance of forfaiting depend on type of document of receivables. While exporter and forfaiter are parties to the financing contract, it isalso applicable against the debtor, and forfaiter can pursuit importer on due date for the payment claim. Moreover, although forfaiting may be trilateral between forfaiter, exporter and importer in which debtor transfers his debt to financial institutions, in the traditional type of forfaiting, exporter assigns his receivables to the forfaiter. This contract is similar to discounting, negotiation, novation, assignment, selling of debt or the payment claim. It seems that the sale of debt is the most appropriate for this new financing method. If commercial papers are used as evidence of the payment, rules of negotiation will be governed in this contract.

In the UNCITRAL Model Law on Secured Transactions, it is possible to create a non-possessory security right against movable assets means a tangible or intangible asset, other than immovable property to allow debtors to use the full value inherent in their assets to support credit. In this way, the use of intangible asset such as a right to payment of a monetary obligation subject to encumbered asset has been provided to guarantee and secure the obligation secured by a security right called secured obligation. in this model law, monetary obligation monetary is movable asset which has value inherent and exchange value and can be used as encumbered asset. Four types of this asset including receivable, right to payment of funds credited to a bank account, right to payment under non-intermediated security and right to payment under negotiable instrument has been regulated under the model law. In a special sense, the receivable can be considered as a right to payment of a monetary obligation because the creation and transfer of a receivable is not subject to special formalities, which is opposed to a right to payment under negotiable instrument and a right to payment under securities that the creation and transfer of debt in them is a place of reflection without observing special formalities. In this model law, the meaning of security right been changed from a right based on tangible and objective asset to an accessory and dependent right to secure secured obligation to include intangible asset such as receivable. In Iranian law, there are conflicting provisions for security right against receivable: On the one hand, it invalid by article 774 of the Civil Code, but on the other hand, in some scattered laws, such as article 1 of the law on facilitating banking facilities and reducing project costs and accelerating production projects and increasing financial resources and efficiency banks approved in 2007, security right against Receivable in the form of future income is considered possible without defining a precise framework for creating. This descriptive-analytical method has tried to investigate the method of creating security right against receivable in the UNCITRAL model law through a comparative study, and through this a new format for applying the provisions of the UNCITRAL law in Iiranian law. The main question of the research is how in the UNCITRAL model law, is created the security right against receivable? In response, it should be said that in the model law, the security right is created by the security agreement. This contract is concluded between two persons means the creditor as the grantor and the secured creditor that its purpose is to secure Secured obligation. The essence of the agreement is the possibility of secured creditor to collect payment from the debtor without transferring ownership to the secured creditor. Under this agreement, the receivable is seized in favour of the secured creditor and is entitled to collect payment from the debtor after default of the secured obligation. This agreement takes effect between the parties as soon as the security agreement is entered into without the need for the an additional step but it has no effectiveness against debtor and third parties unless the requirements of the model law have been met. For achieving debtor effectiveness, a notification or payment instruction must be notified to him so that he can be required to fulfill his obligation to the secured creditor, otherwise the debtor has no obligation to payment of money to him. For achieving third party effectiveness, the primary method is used as notice with respect to the security right is registered in the registry. There are no provisions in Iranian law such as the provisions of the Model Law. This study suggests that the provisions of the UNCITRAL Model Law be used to legislate the creation of Security right against receivable in Iranian law.

Designing incentive mechanisms for increasing the speed of liquidity of receivables is one of the leading options for streamlining domestic resources in the field of oil and gas financing. The main objective of this research is to investigate and optimize the liquidity methods for gas sales receivables in line with the requirements of the National Iranian Gas Company (NIGC). After a deep review of literature, we extract methods and legal platforms for receivables liquidation methods. The current research is an applied and descriptive-analytical research respectively in terms of its purpose and methodology. The data analysis is a combination of quantitative and qualitative methods and the data required for this study, including the amounts and duration of deferred receivables by different categories of the subscribers of NIGC during 2012 to 2018. Subsequently, in order to visualize the data in the form of heat tables, Microsoft's Business Intelligence software is utilized to understand the process of the creation and settlement of receivables, to cluster receivables by the different categories of subscription, and, finally, to reveal the subscriber behavior patterns in disbursements. Finally, using theoretical foundations and experts’ opinions, a set of optimal methods has been recommended to accelerate the process of collecting current receivables, depending on the behavior of different groups of subscribers. Based on the results of the interviews, NIGC should apply information technology (IT)-based methods, incentive policies, and deterrent (punitive) strategies to accelerate the liquidation of receivables in household and commercial subscription. The empirical findings of the research on the behavior of industrial and power plant subscribers are different, and the main methods used in this section are receivablebased financing arrangements such as debt discounting, factoring, as well as offset contracting. We provide some policy implications in this context.

Today continuation of economic activities requires access to timely and adequate financial resources to provide working capital for enterprises, and any decision in this area has a considerable effect on the operational efficiency of the business unit and will lead to changes in the value of the company and ultimately shareholders' wealth. In current conditions, because of the volume of outstanding debts of banks, and consequently, the lack of adequate capacity to respond to the increasing demand for loans, the access to financing is more difficult, leading to undesirable and inappropriate management of working capital and companies' loss of their competitive deals. Accordingly, one of the requirements of enterprises for improving the business environment is the effectiveness in providing working capital through the development of methods to achieve short-term funding from the capital market. In this paper, by using a descriptive analytical method with fiqh -based approach and considering the requirements of sharia and the country's laws, efforts have been made to develop a model for the issuance of securities that lead to efficient working capital of firms. Thus, according to the research carried out in our country and experiences gained in the field of securities, Sukuk Al Dayn based on accounts receivable is recommended as a new model for an efficient working capital management in Iran's financial market.

Financial performance measurement has been known as an important tool for assessing and guiding strategies, projects, and strategic decisions of organizations. Since assessment of financial performance is multidimensional, dynamic, and time-dependent, system dynamics approach is used in this study. Considering a 15-year horizon, this study, using this approach and application Vensim DSS software models and simulates the performance of the financial system of a sand and gravel firm (private joint stock company) which is going to increase its productive capacity. The main purpose of this study is to assess and analyze the investment project for increasing productive capacity and its cost effectiveness. On the other hand, receivable and payable accounts are analyzed and assessed to improve the performance of the financial system. The results suggest that increasing the productive capacity is affordable project. Further, aggressive and moderate scenarios for management of receivable and payable accounts in current situation and conservative and moderate scenarios in increasing productive capacity situation lead to an increase in the financial system variables. Financial experts can use this model as a tool for supporting the company’s development programs and for managing the performance of its financial system.