نشریه حسابداری سلامت
سال پنجم شماره 1 (پیاپی 15، بهار و تابستان 1395)

Optimizing working capital management has a significant role in increasing the effectiveness and reducing costs as a low-cost fund. The purpose of this research is to optimize working capital management in the pharmaceutical industry by using intelligent systems.
The method of this research is analytical-mathematical, and in terms of purpose, it is an applied research. The sample of the research includes 24 pharmaceutical companies listed on the Tehran Stock Exchange during 2009-2014. The behavior of dependent and independent variables was modelized with Radial Basis Function Neural Network and then the optimal values of independent variables were reached through Advance Source Searching within a top-level domain.
The results of the research indicate that in the pharmaceutical industry, the minimum optimal receivable turnover period is 10 days and the maximum is 45 days. The optimal payable period is between 40 to 54 days, and the optimal inventory turnover period per optimal profitability is between 252 and 273 days.
The optimal values of receivable period indicate that in order to receive the best profitability in the pharmaceutical industry, credit sale must be received in short terms (maximum 45 day), and credit sale is a suitable way for attracting customers. Raw materials should be purchased from suppliers on credit in order to avoid the early exit of sources, but the payment period should not to be more than 54 days. Long payment period might make suppliers avoid working with company. Also, inventory should circulate on average between minimum 252 and maximum 273 days. Therefore, it is suggested to managers that in managing working capital and budgeting, consider the optimal values obtained in this research.

One of the immediate consequences of stresses is occupational burnout and increasing turnover intention. The extent and prevalence of stress and burnout are increasing in Accounting. Regarding Accounting's important role in the economic growth, this research investigates the Causal Model of role ambiguity and role conflict, occupational stress, occupational burnout and turnover intension of accountants, auditors and academic professors in the field of accounting.
This research is of a descriptive-correlational type. The statistical population of the research contain 190 accountants, auditors and academic professors in 2016. The instrument for collecting data is questionnaire, andin order to analyze data,Path Quality Analysis has been used.
The results of the research show that role ambiguity has a direct negative and significant effect on both components of occupational burnout (emotional exhaustion, depersonalization), but it has a direct positive and significant effect on the decrease of personal fulfillment. Role conflict has a direct positive and significant effect only on the emotional exhaustion. Regarding the indirect effects, the effect of role ambiguity on turnover intension is negative and significant, and the effect of role conflict on turnover intension is positive and significant so that this issue suggests the effective mediating role of endogenous variables among role ambiguity, role conflict, and turnover intension.
According to the important function of role conflict and role ambiguity in the formation of endogenous variables of this research, especially the final variable; i. e., turnover intension, the effective factors on these variables should be identified in order to achieve the main objective (reducing the level of turnover intension) more simply. Therefore, by providing an appropriate environment and without stress and occupational pressure, this goal can be achieved.

Time-Driven Activity-Based Costing method is one of the modern methods to calculate the cost price. The aim of this research is to compare the cost price of services provided to diabetic patients using Time-Driven Activity-Based Costing and traditional methods.
The method of the current research is cross-sectional descriptive-analytic. In this research, the documents and balance sheet for the first 6 months of the year 2015 was used from Nader Kazemi Shiraz Health Center. Moreover, the required time to perform each activity was calculated for each patient to estimate the cost price of provided services depending on Time-Driven Activity-Based in the presence of the researchers in the diabetes center. The mean of the cost price of two methods was analyzed by using paired sample t-test.
The results showed that the cost price of services provided to diabetic patients by using Time-Driven Activity-Based Costing method was more than that of traditional method. In the direct costs section, medical specialist's salaries had the greatest impact on Time-Driven Activity-Based Costing method; in the indirect costs section, the administrative and supportive depreciation had the greatest impact while the medical equipment depreciation had the least impact on calculating the cost price by Time-Driven Activity-Based Costing method.
According to results of the research, it is suggested that the authorities of Nader Kazemi Shiraz Health Center pay more attention to the field of medical specialist's salaries and administrative personnel as well as non-medical consumables and necessary measures should be taken to control these costs.

Air pollution is one of the most important economic and health concerns for humen, and due to its growing trend, it has been formed the main concerns of economists and policymakers of all countries. While many researches have been conducted on the effects of air pollution on humen's health, few researches have been done on the effect of air pollution on the Tehran Stock Exchange indices. In this regard, the aim of this research is to investigate the relationship between air pollution and the Tehran Stock Exchange indices.
The type of this research is Ex-Post Facto and it is an applied research. In the present research, the Tehran Stock Exchange indices and Tehran's Air Quality Index during 2004-2014 have been used along with five composing elements: Carbon Monoxide, Ozone of the ground surface, Nitrogen Dioxide, Sulphur Dioxide, and the Particulates below 10 Micrometer. Testing the hypotheses of the research has been performed using Time Series Regression and Vector Autoregression models.
The results of the research state that there is no significant relationship between air pollution and Tehran Stock Exchange indices. Moreover, there is no meaningful relationship between the components of air pollution and the Stocks Exchange indices. Besides, the calendar effect of the first day of the week does not adjust the relationship between air pollution and the Stock Exchange indices.
Given that air pollution has linked with the daily lives of people in big cities in some ways, this issue has been considered a natural phenomenon. Hence, it is worthy for the administrators of Environmental Protection Organization of the country to apply more effective methods in order to inform the society futherly of the effects of air pollution on the economic activities.

The results of previous researches suggest that the audit specialization in industry leads to audit quality. Also, auditors through their information and corporate governance roles, decrease the risk of stock price crash.
This research is applied in terms of purpose and by nature, it is a descriptive correlational research. The data related to 99 companies listed on the Tehran Stock Exchange which consist of 25 pharmaceutical companies and 74 non-pharmaceutical companies during 2005-2014 have been analyzed.
Tax avoidance has a positive and significant effect and auditor specialization in industry has a negative and significant effect on the risk of future stock price crash. Moreover, auditor specialization in industry has a negative and significant effect on the relationship between tax avoidance and the risk of future stock price crash. Also, the effect of auditor specialization in industry on the relationship between tax avoidance and the risk of future stock price crash in the pharmaceutical companies is higher than that of non-pharmaceutical companies.
Tax avoidance necessitates applying a complex and unclear reporting system. This issue provides a circumstance for the opportunistic measures of managers so that they refuse to disclose negative news for their own personal interests and hide them inside their companies. When negative news inserts into the market, it leads to the crash of the stock price and since specialized auditors are the best monitors, they can decrease the effect of tax avoidance on the risk of stock price crash. Auditors can decrease the accumulation of negative news and uncertainty of financial information to the extent that tax avoidance become impossible.

In the present research, with the aim identifying the effective factors for audit quality and its evaluation criteria, the relationship between normal and abnormal annual stock returns and audit quality have been investigated by applying voluntary accruals criterion.
This research is applied, the design is quasi-empirical and it has the ex post facto approach. The statistical population of the research include the pharmacological companies listed on the Tehran Stock Exchange, and the studied sample consists of 24 companies during 2008-2013 with regard to the considered limitations. The hypotheses of the research have been tested through using Multiple Linear Regression Analysis.
The results of the research state that there is a positive and significant association between abnormal return and audit quality. But there is no significant relationship between real return and audit quality. Other findings of the research suggest negative and significant relation between return of assets and audit tenure with audit quality. Also, there is a positive and significant association between Q Tobin and the numbers of audit conditions with audit quality. However, there is no significant relation between other variables including firm size, return on equity, the complexity of firm activity, opinion type, audit firm size, the number of partners of audit firm, auditor industrial specialization, audit pressure, the independency of board of directors, the duality of chief officer responsibility, and altering chief officer with audit quality.
Under the conditions of existing abnormal return, the inclination for earnings management is less and audit quality is higher; as a result, the investors in the pharmaceutical industry and the other consumers of financial statements can make decision by relying more on the audit reports.