Last year, two Australian companies (BHP and Brambles) used a dual-listed company (DLC) structure to facilitate their international expansion. They joined CRA, which had entered into a similar arrangement with RTZ to form Rio Tinto in the mid 1990s. DLC structures remain quite unusual in the international context, with only a few in existence in the major countries today. They involve a company...

There is a causal relationship between high-quality cost systems and pricing decision makers because pricing decision is in dire need of modern systems that help make rational decisions. The aim of this research is to confirm that quality cost systems affect pricing decisions-making in maintaining the industrial companies. The research results can be utilized by beneficiaries taking into accoun...

companies' continuity, because all companies have some relations with the society;Therefore, the society provides long-term survival of the company.In this way, companies in addition to economic responsibility, must take responsibilityof social issues. Therefore, with respect to corporate social responsibility andits revelations, the current paper examines the relationship between social respon...

iraq market is a suitable and valuable market for the iranian companies considering its high facilities for exporting products. but no local model was offered to evaluate and promote the export performance of the companies. this research is done with the objective to “present local model for promoting the export performance of iranian companies”. using exploratory factor analysis, forty five cr...

The parts manufacturing companies should select a proper strategy according to their current and future environmental conditions and capabilities to survive and thrive in competitive market. To help the companies to select the best strategy the current paper proposes a model. The model is developed using a number of strategic tools, including TOPSIS, SWOT analysis and Six Paths Framework to For...

The purpose of this paper is examining the impact of financial leverage as a mediation variable on the relationship between ownership concentration and financial corporate performance. To test the hypotheses, multiple regression analysis is used. The statistical population of this research is all listed companies in Tehran Stock Exchange. However, data were available only for 60 companies durin...

the objective of this research is to identify the characteristics of cost accounting systems (cas) in manufacturing companies located in the state of fars. the research is designed to answer the following questions: 1- what kind of management information systems (mis) are in - use. 2-what information are provided by these systems. 3-how - offen financial information. are issues. 4- what groups ...

The current strategies of increasing work-life quality are being given special attention by both public and private organizations. These quality strategies have arisen because of the highly competitive environment. Also, a safe and healthy work environment that provides the opportunities for employees to enhance their loyalty, affiliation and love towards their work and organization is required...