نشریه حسابداری سلامت
سال دوم شماره 1 (پیاپی 3، بهار 1392)

This paper is composed of two main sections: the first section examines the relationship between capital structure and technical efficiency of 22 pharmaceutical companies listed on the Stock Exchange between 2006 and 2010. For this purpose، the property and debt ratios to evaluate capital structure and data envelopment analysis (input oriented CCR and BCC model) were used to detect technical efficiency using Win QSB 2. software. Additionally، Pearson correlation test was used to investigate the relationship between capital structure and Technical efficiency in 95% confidence level using SPSS software. In the second section، the Scale Efficiency of companies was computed by using BCC model and VRS approach. Moreover، the less efficient units were recognized by determining the absolute efficiency، and the reference group for each of them was specified. Although Pharmaceutical Companies of Iran Daro، Sina Daro، Pars Daro and Tehran Daro were the most effective companies in their industry based on DEA outputs، they are considered weak in terms of efficiency. The results of the study indicate that there is no significant relationship between capital structure and efficiency of pharmaceutical companies. Moreover، all these companies had low efficiency. This indicates that none of the companies had the optimal production volume.

In recent decades، the role of knowledge assets in advancing the organizations’ goals has become a critical issue. The purpose of this paper is to examine the effect of knowledge management and intellectual capital on improving the quality of services among employees of Shahid Faghihi hospital of Shiraz. The research method used in this study is a cross-sectional survey in which descriptive correlation was used. In order to gather the required data، Bontis''s intellectual capital standard questionnaire، Quink''s knowledge management standard questionnaire، and questionnaire of quality of services were utilized. The population of the study comprises all employees and clienteles (patients) of Shahid Faghihi hospital of Shiraz. The sample consists of 288 participants who were selected using Morgan table. To test the research hypotheses، the statistical methods of correlation analysis and regression analysis were calculated using SPSS-19 statistical software. Knowledge management and intellectual capital account for approximately 24. 7% and 26. 9% of the variation in the quality of services respectively. Overall، the results of the study indicate that from clienteles’ point of view، there is a significant relationship between knowledge management، intellectual capital and components of intellectual capital on the one hand and quality of services on the other hand.

The purpose of this paper is to study the effect of type of auditing report on financing active companies of pharmaceutical products and material which belong to Tehran stock exchange through domestic banks. The facility offered by banks and the auditing report constitute the dependent and independent variables respectively in this study. The companies listed in Tehran stock exchange comprise the population. The sample used in this study consists of 18 active companies of pharmaceutical products and material between 2004 and 2010. This study which is characterized as descriptive correlation uses Logistic Regression for testing the research hypotheses. SPSS version 16 was used for analyzing the research data. The results of the study indicate that the type of auditing report of auditing institution does not exercise considerable influence on the decisions made by banks with regard to offering short-term or long-term facility. The analysis of control variables indicate that financial leverage variables and assets structure have a significant and positive relationship with companies’ short-term financing through state banks. Regarding the short-term financing of the companies through private banks، there is a significant and direct relationship between the size of the company and receiving of loan (or not thereof)، and there is a significant but reverse relationship between profitability and financing. Overall، it can be concluded that there is no significant relationship between the type of auditing report and financing of the companies of pharmaceutical products and material.

The purpose of this study is to rank the financial performance measures and to rank the pharmaceutical companies using an integrative multi-criteria decision-making and genetic algorithm، and finally to compare the obtained results with those of Topsis technique. In this study، first، the most important financial measures were identified using Shannon Entropy method. Second، the pharmaceutical companies were ranked using an integrative approach، and the results were compared to those of Topsis method. To this aim، five major measures (including leverage indicator، efficiency ratio، market value ratio، liquidity ratio and activity ratio) and 24 secondary indicators involved in ranking financial performances of companies were used. The population of this study includes all the pharmaceutical companies listed in Tehran Stocks Exchange from 1385/12/29 to 1390/12/29. The data used in this study comprised of financial statements and the legal declarations of the companies in 1390. The results of the study indicate that the most important measures are account turnover، earning per share، and the percentage of the dividend. Given all the measures، Sobhan pharmaceutical company was chosen as the best one and Daroupakhsh and Alborzdarou were among the next two best companies، respectively. The results obtained through Genetic Algorithm are similar to those obtained through Topsis technique in 75 % of observed cases. Moreover، the Genetic Algorithm is capable of not only ranking the pharmaceutical companies but also the determining the distance between them.

The main purpose of accounting and financial reporting systems in the public sector is to provide sophisticated information to help managers play an effective role regarding accountability، and help them make sensible political، economical and social decisions. Hence، this research investigates managers’ attitudes toward the quality of financial reports. The current paper belongs to applied-survey research. 128 financial and nonfinancial managers in 105 subset branches of Fars Province University of Medical Sciences took part in the study as the participants in 2011. The research data were collected by means of a questionnaire containing 29 propositions. One-sample T-test and Qp-test were used for testing the research hypotheses. The results of the study indicate that from the perspectives of managers، the presented information in financial reports in Fars Province University of Medical Sciences has only comprehensibility and timeliness qualitative characteristics، but it lacks the other quality characteristics such as relevance، honesty، comparability، traceability، predictability and validity. Given the findings of this paper، it is suggested that appropriate reporting standards be used and financial personnel of Fars Province University of Medical Sciences be trained in order to enhance the quality of financial information.