فهرست مطالب هاشم علی صوفی

Knowing and realizing different budgeting systems require identifying the developments for which different budgeting systems and platforms have been designed and implemented. The aim of the present research is to investigate theobstacles to the implementation of operational budgeting in a mission-oriented Islamic university. Therefore, the current research is applied in terms of purpose and descriptive in nature. The statistical population of the research is the employees of Imam Reza International University (AS) who have involved in the budgeting process, whose number was estimated as 95 individuals (15 in accounting discipline, 23 in management discipline, and 57 from other fields). Due to the limited statistical population, sampling was not done and the census method was used. The research tool is a standard questionnaire, whose validity was substantiated via face validity approved by the professors of the university, and for reliability, the Cronbach's alpha test method was used, the value of which was estimated as 92%. To analyze the data, SPSS software and one-sample t-tests and Friedman's test were used. The findings showed that environmental, technical, and process and human obstacles play a role in the implementation of operational budgeting. It was also found that the importance of each of the obstacles is different, and human, environmental, technical and process obstacles are important, respectively.

The emergence of the knowledge-based economy increases the importance of strategic human capital as an intangible asset and is an important source of competitive advantage for an organization. To take a step forward to promoting this intangible capital, It is required to study the internal dimensions of human beings and provide an area for enhancing the existing human capital, ultimately examine the financial performance of the bank. This research studies the impact of strategic human capital on financial performance in the listed Banks in the Tehran stock market. To collect data, we use two strategic human capital questionnaires and one questionnaire about the impact of strategic human capital on the income. The Cronbach's alpha indicates the reliability of questionnaires are at a high level and also their validity is confirmed at a high level. In this research, a sample of 90 employees of the banks is selected by classification method with appropriate allocation among the employees. The findings of the study showed that the psychological capital has a direct and significant effect on the performance of the organization. Moreover, the strategic human capital increase the bank's revenues.

In this article, causes of politicizing in accounting, economic consequences of accounting procedures, conducted studies, and the criticism of attitudes of some scholars in this regard have been investigated. Politicizing in accounting can be divided into two parts included politicizing in preparing standards and politicizing in using accounting procedures. The term “politicizing in accounting” is used to describe a phenomenon known as political factors with non-explanatory and beneficial actions which force companies or governments to neutralize standard-makers’ efforts for improving financial reporting. Among the most important reasons that can be considered for politicizing in accounting is the effect of accounting on economic decision-making and its subsequent consequences. It is believed that the hypothesis of politicizing in preparing and implementing accounting procedures exists. Research results indicate that imposing ideas and the effect of external forces in the process of preparing accounting standards confirms the existence of politicizing in preparing standards. Also, the results of some of the conducted researches show the existence of this hypothesis in using accounting procedures.

Holdings and business groups have more incentives to manipulate their earnings for tax purposes. They have higher flexibility for transferring income through intragroup transactions by managing transfer pricing between each other. Also, the members of business groups have the ability to allocate incomes and losses between taxable and tax-exempted firms to pay less taxes. The aim of this study was to identify and explain the tax incentives in favor of business groups in the management of listed companies in Stock Exchange of Tehran. To test research hypotheses, unbalanced panel model and OLS were used. The results of examining 146 listed companies in Tehran Stock Exchange from 2005-2014 showed that the companies belonging to the business groups manage their earnings more than independent firms. Also, the results showed that earnings management in companies belonging to various business groups is higher compared with other groups´ (undiversified) firms. The results showed that the main motivation of earnings management in the business groups (undiversified and diversified) is tax incentive. In fact, the goal of earnings management in the companies of business groups is paying less tax. The results show that in business groups (diversified and undiversified), in which the principal unit owns over 50% of the subsidiary company, higher earnings management occurs.

The aim of this study is to determine the long-term relationship between growth rate of stock index cash returns (TEDIX) and a set of macroeconomic variables such as inflation rate (CPI), money supply growth rates, exchange rates and oil revenues. The data in this study has been analyzed as seasonal for the period of 1998 to 2007 with Auto Regressive Distributed Lag (ARDL) method. The Results of Dickey-Fuller (ADF) generalized unit root test showed that variable rate liquidity in first order and other variables in the first order of difference are stable. The co-integration test results also indicated there is a long-term relationship between aforementioned economic variables and growth rate cash index returns, so that the relation between the long-term growth and cash returns index of oil revenue and exchange rate is negative and with inflation this relationship will be positive. Besides the significant liquidity growth factor in the ninety percent level of confidence was rejected.