مجله حسابداری مدیریت
پیاپی 5 (تابستان 1389)

In this study the Relationship between Financial Reporting Quality and Investment Efficiency in the 210 affiliated companies in Tehran Stock Exchange, between the years 2005 to 2009 has been examined. It is assumed that increasing the Quality of Financial Reporting can improve Investment Efficiency. But, there has been little empirical evidence to supporting this claim to date. In order to compare this claim a negative Relationship between Quality of Financial Reporting and Lack of Efficiency of Investment is found. Under investment and Overinvestment both are examples of the inefficiency of investment. The results show that a negative and significant relationship exists between the Quality of Financial Reporting and the Underinvestment. Also the Relationship between the Quality of Financial Reporting and Overinvestment is negative, but not significant.

The thesis is aimed at studying the strategic positioning and firm performance in firms confirmed by stock exchange of Tehran. Considering the firm’s scope, competitor's status, and customers’ demands and tendencies, firms require a special strategy in order to compete with their competitors effectively as well as to improve the financial performance in future. The current research has conducted by selecting 38 firms through the ones confirmed by stock exchange of Tehran during 1381 to 1387.correlation method was used in this research. Pierson correlation coefficient, multi-variable linear regression, and ANOVA analysis method have used to data analyzing and research’s assumptions testing. The obtained results reveal that while applying the differentiation strategy and costs leadership results in successful financial performance, but the maintenance of this successful performance in future years, only can be satisfied by applying differentiation strategy.

Knowledge is a core of production and development. the power of production is based on knowledge and intellect . Hence, current accounting systems cannot being enabled to calculate and measure intelligence or knowledge of companies. If so is important and as a problematic subject in performance assessment of companies is known , the Inability of measurement and calculation caused to have no logical decision for investors . In this paper, we proposed four financial quantitative models of intellectual capital calculation and also we have examined correlation between financial models of intellectual capital and performance assessment factors such as net profit and cash flows in Tehran capital market and According to the result ,the second and third models to first and forth , and the first to forth have more correlation with financial performance variables and, so are more appropriate models for performance measurement and assessment in companies.

Organizations present in a very competitive and very dynamic environment, activities that their most important investment, their staff is. Continuity and persistence of competitive advantage, organizations in such circumstances the employee having knowledge-oriented, creative and innovative that can consciously modify or change the functions and processes sustainable advantage for your organization must create. Saif divine and Arbitration (1388) noted that students today are at the heart of the world economy and the success of knowledge management in organizations is considered a crucial matter. So over the last deployment has become necessary. Multiple factors in the successful establishment and many are involved in knowledge management. One such factor is social capital. Study in the study population, ie units Islamic Azad University, Region 8, the social capital that makes sharing best knowledge, play a knowledge organization, creating relationships based on trust and cooperation, the spirit of cooperation, aid to education, increased activity associated with the stability Corporate and shared understanding is, to increase organizational readiness for knowledge management is used. The results of the literature and findings from field research shows that between social capital and operating corporate culture, organizational structure, operating, operating infrastructure, and operating the modified contents of KM readiness variables are statistically significant relationship exists. In Evaluation of a correlation between the study results show that the status quo between the five factors of knowledge management preparedness are significantly different. So we can say, factors related to knowledge management readiness are the same rank as the most relevant content changes and the lowest is about organizational structure.

Optimal system of the corporate governance makes sure that corporations use their own assets effectively and also they consider the interestes of the extensive range of stakeholders and community. Based on theoretical topics clients who have stronger corporate governance provide the more qualitative accounting information. Therefore, with increasing the quality of accounting information, the probability of occurrence of fraud and irregularities financial statements will be reduced and the representation of the unqualified opinions Seem Logical. In this study, the effect of the quality of the mechanisms of the corporate governance on the independent auditor's opinion has been investigated. The hypothesis of this study has been investigated through investigating of the independent Auditor's Opinion for 90 accepted company in the Stock Market, related to 8 year time period with considering the governance rate of these corporates. The results of this investigation indicated that significant relationship between corporate governance in the corporate with the moderate governance rate and weak one and the representation of unqualified opinion auditors. But we don’t see such a relationship for clients with strong governance rate and the representation of the unqualified opinion.

Construction companies in today's changing world filled a significant role in the process of global economy and the significant volume of liquidity of countries flows in this companies. Nowadays, these companies are faced with a new condition. ON one hand, countries need development of infrastructure and on the other hand, developments in global process have a significant impact to them. These companies are constantly growing, but their durability and survival requires the use of modern management tools and information system, because if they can’t reduce the cost and increase the quality, they won’t have a place in competition. These companies should change their traditional methods to modern methods through a codified program and be prepared for upcoming situations. Technical documentation is an effective solution to reduce the cost of constructional management that leads to Increase productivity also. Technical documentation is a branch of knowledge management for transferring experience and tacit/objective knowledge among other projects. Due to the nature of constructional project, there is a need to information technology tools especially information system, for targeted, correct and complete documentation . In this study, the impact of information systems based on technical documentation, on the knowledge management cycle and consequently the technical documentation, has been evaluated. This purpose achieve by scrutiny of using information systems in each cycle of Zack Cycle in knowledge management, which include collecting, refining, storage / retrieval, distribution and display data. It was concluded that it seems to be necessary using information systems commensurate with the activities of this type of projects, for preventing duplication of many waste of energy and capital in construction projects, In addition, by using these systems, intangible assets resulting from doing this kind of projects that are typically high value and will be collected and used, which is important for knowledge management I hope the result of this research be able to answer many of the problems in the documentation of construction projects, and leads to reduce futile repetition and cost.

Assessment and control of operations within the organization is one of the ultimate goals of management accounting process. In this context the various scientific tools and models to suit the situation and operations of each organization is used. SERVQUAL model is one of the conventional and valid quality service models that use a standardized questionnaire that has been introduced by Parasuraman and Zeithaml. Quality Assessment of Research Services to assess competitive ability and academic research centers, including the issues that has been entered in this field. Paper, is the result of library research within the scientific methodology has been implemented and its purpose is design a tool for measure quality of research services in SERVQUAL model. In the context of the results of the study, assessment-based research services quality SERVQUAL model, which includes design parameters and the Research Service has been introduced.