نشریه چشم انداز حسابداری و مدیریت
سال دوم شماره 11 (تابستان 1398)

The general objective of this research is to investigate the effect of organizational culture on employee satisfaction at Tabriz University. The statistical population includes the staff of Tabriz University, whose number is 828 and the sample is equal to 263 people. Using stratified random sampling of society Has been taken away. For collecting data, two parts of the organizational culture questionnaire and employee satisfaction have been used. For data analysis and hypothesis testing, linear regression has been used. The results of analysis of hypotheses showed that organizational culture has a positive and significant effect on employee satisfaction at Tabriz University. Beta coefficient is equal to 53.0 and t index is 10.41 which is statistically significant at 0.01 level. Be Also, analysis of hypotheses showed that the dimensions of creativity and innovation, riskiness, attention to detail, attention to the attention, attention of the members of the organization, the role of decisions on employees, the ambition of employees, attention to the team of influence and sustainability, in the satisfaction of staff has a positive and significant impact You have The Beta coefficient was 0.35, 0.24, 0.34, 37.0, 0.25, 29.0, 0.33, 0.051 and 0.190 respectively, all of which are statistically significant. t obtained for all hypotheses is significant and confirm the impact of dimensions of organizational culture on the satisfaction of staff at Tabriz University.

Taxation is one of the variables that the government uses to influence macroeconomic variables such as economic growth, inflation and unemployment as well as resource allocation and income distribution. Increasing the share of taxes in government spending reduces undesirable economic effects on society. For this reason, the subject of taxation has long been a subject of interest to economics and public finance experts, and tax laws have evolved. The purpose of this research is to investigate the effect of matching tax and diagnostic tax on growth opportunities of listed companies in Tehran Stock Exchange. The statistical sample of the present study consisted of 129 companies for the period of 2010-2010, and also specialized software for processing, classification and preparation of variables and entry into Eviews software and finally to estimate the model to refute or accept the research hypothesis. Eviews were used. The results of the study showed that according to the research hypothesis, the compliance of express tax and diagnostic tax has a direct and significant impact on corporate growth opportunity.

Considering the fact that family firms account for a significant percentage of Tehran Stock Exchange, in this research, it has been tried to reveal the nature of these units to investors in order to enable them to decide on their investments, Make more reasonable decisionsThe purpose of this study was to investigate the nonlinear relationship between ownership concentration and financial leverage with the role of mediation of family controlling stock in companies admitted to Tehran Stock Exchange. For this purpose, 106 companies were selected through a targeted (systematic) method during the period of 2016-2010 as the sample size of the research. To estimate the regression model with panel data and to analyze multiple regressions using panel-data method, the results of this research show that there is a reverse relationship between ownership control and financial leverage and between controlling ownership concentration and The financial leverage does not exist with the role of mediator of family control, u-inverse relationship and direct relationship.

The purpose of this study is to investigate the relationship between board independence and cash investment sensitivity with emphasis on the financial soundness of listed companies in Tehran Stock Exchange. The statistical sample of this study consists of 130 companies for the period of 2011-2011 and multivariate regression was used to test the research hypotheses. Also, Jark test was used for data mana and the Levine, Lin and Chu test were used for detecting data mana. Also, specialized Excel software was used to process, categorize and prepare variables and enter into Eviews software. Finally, Eviews software was used to estimate the model to refute or accept the research hypothesis. The results showed that there is an inverse relationship between board independence and cash investment sensitivity and financial distress had a negative effect on the relationship between board independence and investment sensitivity with the companies listed in Tehran Stock Exchange.

Satisfaction with the quality of services provided in hospitals, as well as the cost of treatment in the world today, has a special place. But this is about doubling the importance of patients. Because observance of the correct scientific standards and principles of providing services to patients can play a significant role in the physical and mental health of patients and even the satisfaction of their families. In this study, the effect of cost of hospital services on the quality of services and stakeholders' satisfaction in hospitals of Tabriz University of Medical Sciences was studied based on the SERVQUAL model. The case was selected by specialized and specialized hospitals in Tabriz University of Medical Sciences. 270 patients were referred for treatment. The dimensions of service quality based on the SERVQUAL model were extracted from five components: reliability, tangibility, trust, accountability, and empathy. The results of Pearson correlation test showed that there is a significant positive correlation between the quality of services and the tariff and treatment costs of the above dimensions with overall patient satisfaction. Also, the results of patient satisfaction assessment of the quality of services provided by the Kandal test showed that satisfaction of patients was the highest in terms of accountability and reliability, respectively, and their satisfaction was less than trust.

The purpose o this research is to determine the relationship between Audit Committee and freaudulent in financial reporting. Three attrinutes is used to measuring the Audit Committee: Audit Committee members independency, proficiency of Audit Committee member and the extent of Audit Committee. For this purpse, 240 accepted company have studied in Tehran Stock Exchange in 7 years timespan (1389-1395). In this research used from Eviews software 8 for examination of the research hypotheses and investigation the relationship between dependent and independent variables o regression analysis. The results showed that there is a negative significant relationship between the Audit Committee and fraudulent in financial reporting also, there is a positive and significant relationship between Audit Committee members independency and proficiency of Audit Committee members. Furthermor, the extent of Audit Committee has a negative and significant relationship with fraugulent in financial reporting.

Corporate governance is described as an effective mechanism for reducing agency problems among shareholders and managers by monitoring and regulating the activities of managers. The purpose of this study is to examine the moderating role of board independence on the relationship between free cash flow and investment efficiency of listed companies in Tehran Stock Exchange. To this end, information from 119companies listed on Tehran Stock Exchange during the period 1389-1396 has been reviewed. The research models were estimated based on the type of estimation method specified by F-Lemer and Hausman tests. And the estimated results were analyzed for each model And ordinary least squares method and multivariate regression were used to process the research model. Also, Eviews version 9 and Excel 2010 software have been used to perform the calculations. The results of the research hypotheses indicate that there is a significant relationship between free cash flow and investment efficiency of listed companies in Tehran Stock Exchange. Board independence also has a significant effect on the relationship between free cash flow and investment efficiency of listed companies in Tehran Stock Exchange.