نشریه چشم انداز حسابداری و مدیریت
سال پنجم شماره 66 (پاییز 1401)

Currently, in many cities of the country, the way municipalities earn money has become an important issue. Municipalities' access to favorable and sustainable sources of income makes municipalities play a more active role in the urban environment and respond appropriately to the needs of citizens. The purpose of the present research was to investigate the relationship between leadership style and sustainable income in Tehran's 5th district municipality. This research has been carried out using a descriptive survey method with library studies and questionnaires. The obtained data have been analyzed using spss software. The results of the research showed that there is a significant positive relationship between directive leadership style and the sustainable income of the municipality (0.479). Also, there is a significant positive relationship between participatory leadership style and sustainable municipal income (0.588).

The purpose of this research is to investigate the effect of fraud and risk avoidance on investment. This research is an applied research in terms of its nature and descriptive method and in terms of its purpose, and since in the current research the current state of the variables has been analyzed by collecting information through past information, it is in the ranks of descriptive studies. And it is included after the event. In the course of conducting this research, 2 hypotheses were formulated and 130 companies were selected through systematic elimination sampling for a period of 6 years between 1394 and 1399, and the data related to the research variables were collected in Excel software using They were analyzed using Evioz statistical software version 15. The results of the hypothesis test showed that fraud has an adverse effect on investment in companies admitted to the stock exchange. But avoiding risk does not affect the investment in companies listed on the stock exchange.

In new scientific achievements, profit smoothing is called profit management, which includes measures to reduce fluctuations in reported accounting profits. The variability of managers' forecasts has an economic value from the point of view of investment. One of the motivations of profit smoothing is to reduce the amount of profit forecasting error in certain periods compared to the current period.In order to estimate the models of this research to test the hypotheses, first the models were estimated using annual (cross-sectional) data for each of the years 1393 to 1400 and 110 companies accepted in the Tehran Stock Exchange. Then the combined data for 8 years and a total of 880 companies are tested. Therefore, it can be concluded that profit accounting management and real profit management are not a function of each other and are performed simultaneously.As a result, the second hypothesis is confirmed at the confidence level of 99%, in other words, we conclude that profit management has been applied in the studied companies.

There are a number of Risk Management standards designed to integrate best practices and help simplify and improve risk management implementations for businesses. And risk management systems are often required to stand up to rigorous internal audits and assessments to prove their effectiveness in implementing and aligning with company goals. Therefore, the risk management standards defined by ISO 31000 are an example of leading international standardization in the risk management approach. And risk management is a framework that seeks to continuously pursue, refine and optimize business and processes. There is always room for improvement when it comes to risk management. And this standard defines a set of guidelines related to risk management, designed by organizations of any size, to work in any field, to implement effective risk management systems. And ISO 31000 is a leading framework for organizations looking to begin risk management. Risk management standards determine a specific set of strategic processes that start with the goals of an organization and aim to identify risks and reduce them through best practices.

The relationship between self-esteem and academic motivation of studentsThe purpose of the research is to investigate the relationship between self-esteem and academic motivation of students. The statistical sample of this research includes 384 students of Fars province who were examined in 1400. The sample selection is random. In this research, Cooper Smith's self-esteem and Harter's academic motivation questionnaires were used, and the results were analyzed using SPSS statistical software, and it was observed that there is no significant relationship between students' self-esteem and academic motivation.

Investors always seek to maximize their wealth by taking different assessments of the status of the company, and they consider various factors such as performance and corporate status in the short and long term. Therefore, measuring performance in the decision making process with respect to the development and importance of the role of capital market is one of the most important issues in the financial and economic field. The purpose of this research is to investigate the relationship between the new indicators of financial performance evaluation and working capital of listed companies in Tehran Stock Exchange. The statistical population of this study is all companies accepted in Tehran Stock Exchange, in which 98 companies were selected as an example for a period of 8 years from the beginning of 2009 to the end of 2016 using a targeted sampling method. In the hypothesis test, for data analysis, the regression model of the data panel with random effects method was used with E-views software at 95% confidence level. Research findings indicate that there is a positive and significant relationship between market value added and working capital and between cash value added and working capital, while there is no significant relationship between economic value added and working capital.

Stability of activity is one of the topics that roots in the ventures of business units. Institutions and financial institutions are always seeking to achieve financial stability, especially the stability of their income. The institutional framework of the activities and processes of financial institutions and institutions is the same as the competitiveness and improvement of financial activities, which are directly and sometimes indirectly related to the profitable activities of these institutions. In service organizations such as banks, the transportation industry, health services, insurance , Hotels and ... Proper and predictable structure of profitability is more sensitive.The aim of this study is to investigate the relationship between bank's financial stability and risk management in banks accepted in Tehran Stock Exchange. A library study and an analytical-scientific study based on data analysis This is a panel (data panel) .In this study, the financial information of 14 banks accepted in Tehran Stock Exchange during the period 2012 to 2017 (84 banks - year) has been investigated. To analyze the results of the research from the software Eviews9 has been used.The results of the research in relation to the first hypothesis of the research showed that there is not a meaningful relationship between financial stability of the bank and credit risk, and according to the analyzes carried out in relation to the second hypothesis of the research, We find that among the indicators of financial stability, namely variables of financing ratios, leverage ratio, debt ratio to total deposits with risk Its liquidity but other variables were not significant. The results of the research in relation to the third hypothesis of the research showed that there is not a meaningful relationship between financial stability of the bank and operational risk.

Decision-making in issues such as lean production is highly complex. On the one hand, this complexity is due to the existence of linguistic terms, and on the other hand, decision-making in issues such as lean production depends on the knowledge of experts. Considering that lean measurement is the first step in recognizing the strengths and weaknesses of industries in order to achieve the goals of lean production, therefore, it is necessary to develop more practical methods in this field. Based on this, the aim of this research is to provide a model for evaluating lean production using fuzzy inference systems. The presented model consists of five fuzzy inference systems designed in two levels. The four first level systems, as effective tools on lean production, produce a score as output, and these outputs are used as input to the final system to evaluate lean production. Triangular membership functions that were chosen for efficiency and ease of use have been used in the design of each of the fuzzy inference systems. The results of developing the model and using it in a machinery and equipment company show that the presented model, while showing the state of lean production in the organization, is able to determine the state of the organization in each of the factors and criteria affecting lean production. also specify

Paying attention to the social responsibility of the company has become an inseparable part of the business, because all companies are related to their social environment whether they want it or not, and their long-term social survival depends on paying attention to social issues. Therefore, in addition to their economic responsibility, companies are also responsible for social responsibility in the form of paying taxes. Financial helplessness and bankruptcy of companies leads to waste of resources and failure to intercept investment opportunities.The internal function of social responsibility and institutional ownership can lead to the improvement of the company's position, increase in efficiency, profitability, value and long-term survival of companies. By disclosing social responsibility, companies can obtain material and non-material support from institutional investors. Descriptive statistics of the tested variables, which includes some centrality and dispersion indicators, which shows the observation year between 1392 and 1399 for a sample of 575 companies. The results of the research show that the relationship between corporate social responsibility and financial distress is negative and significant, there is a significant relationship between institutional shareholders on the board of directors (institutional ownership) and the financial distress of companies listed on the Tehran Stock Exchange. And between the amount of institutional shareholders who own companies (managerial ownership) has a significant relationship with the financial distress of companies admitted to the Tehran Stock Exchange.