فصلنامه پیک نور (علوم انسانی)
سال پنجم شماره 4 (زمستان 1386)

At public sections of many countries, such as New Zealand, England, Australia and USA, we have witnessed a large number of changes in the form of reforms. These reforms have shaped in the form of the role of governments and their influence on general public management, the relationships between public and private sections, the ratio of consuming sources to operational efficacy, and decentralized planning for activities. Part of these evolutions is related with changes in accounting domain and general section financial reporting. That is, using the cash base in accounting governmental and noncommercial activities in general section has shifted to using committal or modulated committal base. Whereas in Iran this very critical cause has not been addressed as it should be. The purpose of the present paper is, first, while evaluating the special place of committal base and the reasons and advantages of its use, to describe aims of general section financial reporting and the role of accounting bases in achieving these aims. Second, to explain the present difficulties on the way of its usage and the conditions it needs. At the end, the assessment of the author on the present situation of using committal accounting and general section financial reporting in Iran is presented. Also, in the form of a model of gradual shifting approach, some solutions are delivered for shifting from the cash base in accounting to committal or modulated committal base. Furthermore, its establishment is explained.

The aim of accounting is to provide information which is useful in prediction of various economic events and, in effect, to facilitate decision making. Reported profits have always been considered as an important criterion in financial decision making. Income is also considered by users of financial statements as a distinguished factor in their investigations and judgments. Due to importance of income, any event that changes it in one way or another is also important because of its economic consequences. Income smoothing is one of the events that influence both profit and profit reporting. A glimpse of research literature on income smoothing reveals that some basic ideas can be distinguished in this realm, including: the goal and motivations income smoothing, tools of it, and the factors which affect it. Present paper is the result of experimental research in accounting, which has been conducted with the aim of studying influential factors in income smoothing and the extent of their impact, and to introduce a model for predicting the probability of income smoothing by companies. The research was done among companies accepted in Tehran Stock Exchange. Using multivariate regression model and correlation analysis and calking research variables, we have examined which of the variables under study are more influential in Income smoothing in present situation of Iranian capital market. These variables are profitability ratio, company size and the type of industry. According to findings of this research, there is a significant relation between the profitability ratio of the company and their income smoothing. That is the first affects the latter. The amount of this impact is for one unit increase in the profitability ratio, -1.31 decreasing in income smoothing probability. According to the result of accuracy test, the model introduced in this paper is an acceptable model.

The theme of present paper is to review the theories of capital structure. The studies have proved that tax, financial distress (bankruptcy) costs transactions costs, adverse selection and agency conflicts are the main factors justifying the inclination of companies towards providing themselves financially on the base of making debts and forming their structure. Hitherto numerous theories have been made to explain the above factors. Trade-off theory and pecking order theory are the most important among them. Studies have shown that no single present theory or model can explain decisive factors in defining the capital structure of companies. Neither can they answer bellow question: Why, in different situations, some companies choose to distribute their stocks, while others choose to utilize their internal recourses or making themselves debtful? Therefore it seems that the most important problem we are faced now is the lack of a comprehensive theory, which can explain the financial behavior and capital structure of companies and there is no promise for such a theory could be developed in upcoming future.

In present paper, higher education is considered as investment on human beings. By calculating «Net Present Value» (NPV) for 4 groups of students who study in Islamic Open University, Payame Noor University, Applied Science and Technology Universities and non-profit private institutions of higher education, an attempt was made to compare the situation of economic output of investment in higher education for these students. For data gathering we used random sampling method among these students and computed NPV for each university, as well as for technical and non-technical disciplines.

It is a fact that no society throughout history has ever obtained a high level of economic affluence without a government. It is also a fact, however, that where governments have monopolized the allocation of resources and other economic decisions, due to bureaucracy, corruption and inefficiency, societies have not been successful in attaining relatively high levels of economic affluence. Economic progress is limited when government is zero percent of the economy, but also when it is at or near 100 percent. Despite 1980s, when economists studied whether government's expenditure has negative or positive effect upon economic growth, nowadays they focus on issues like the optimum size for government and minimizing it. The turning point of such studies is the Curve presented by Richard Armey. This curve contained none linear relationship and a maximum point between government size and economic growth.

Banks are the most important financial mediators in economic systems, which play the role of attracting the sources and cash them for investment activities in financial sections. Thus an effective banking system brings economic proliferation and development. Nowadays the issue of financial reforms, especially in developing countries, is an important topic and financial reforms are the main part of their structural modulation. Among these reforms we can refer to lowering the difference between two bank interest revenues, which is a reform related to banking system. For the interest revenue indicates the efficiency of banking system. According toresearches, by deepening the difference between interest revenues, the efficiency of banking system is reduced, and vise versa. That is an inadequate banking system heightens the interest revenues because of its inefficiency.

The aim of this paper is to evaluate the technical efficiency of great industries section (factory industries) in Iranian provinces, during 1370- 1381 and to compare them with each other. To achieve this goal, we have utilized Data Envelopment Analysis method (DEA). The results of the research indicate that the provincial mean square of the great industries technical efficiency in factory industries, in relating period, corresponds to 0.61. Meanwhile, it suggests that there are significant differences between some provinces. The highest efficiency belongs to Tehran province and the lowest is of Sistan and Baluchestan. Generally speaking, on one hand there are Teharn, Golestan, Esfahan, Kerman and Khuzestan, which orderly are among the highest. On the other hand, Sistan and Baluchestan, Kurdiastan, Semnan, Gilan and Iylam are among the lowest ranks.

Being aware of existing gifts of our country and distinguishing the priority of industrial activities, is helpful in directing both governmental and private investments toward more profitable and job-creating activities. The aim of present study is ranking and grading industrial activities of Mazandaran province. The statistical population compasses all industrial workshops with ten or more employees, on the base of three digital codes by third edition. The statistical base of this research is data of the year 1383/ 2004-5. According to these data, three indexes are resulted: profitability, job creating and industrial investment priority. Using different softwares, I have processed and standardized these indexes. Analyzing and data processing is done chiefly on the base of factor analysis techniques, original components analysis, numerical taxonomy and cluster analysis.