نتایج جستجو برای: 2 financial managers along with accounting and budget officials

تعداد نتایج: 18770269  

ایمان داداشی, ایمان کارنما, میر حمید سادات سلماسی

براساس مفاهیم نظری گزارشگری مالی بخش عمومی ارائه شده توسط کمیتهٔ تدوین استانداردهای حسابداری دولتی سازمان حسابرسی، هدف اساسی گزارشگری مالی بخش عمومی، کمک به این بخش برای ایفای وظیفه پاسخگویی دولت در مقابل عموم مردم است. در این تحقیق شاخص‌های بهبود پاسخگویی در چهار بخش کلی رعایت بودجه، ارزیابی عملکرد مالی، رعایت قوانین و در نهایت میزان صرفه اقتصادی، کارایی و اثربخشی طبقه‌بندی گردیده است. در این پ...

Journal: :تحقیقات مالی 0
مهدی ابزری دانشگاه اصفهان سعید صمدی دانشگاه اصفهان ناصر ایزدی نیا دانشگاه اصفهان مجتبی دهقان پور وحید

nowadays, in the competitive world of economy, the most considerable issues for managers and shareholders are: 1- managers are after productivity growth with optimum use of financial sources and 2- investors require long-term return from their investment. this standpoint and motivation to increase productivity for managers is the direct consequence of the advent of a new generation of investors...

پایان نامه :وزارت علوم، تحقیقات و فناوری - دانشگاه صنعتی اصفهان - دانشکده منابع طبیعی 1392

nowadays, air pollution is a global problem that has had significant growth by technology development, population growth andindustrial development. industrial development brought natural resources deterioration, more manufacturing products, and more environmental pollutants. if pollutant won’t be controlled, human-being and wildlife will face the critical risks. significant release and critical...

پایان نامه :وزارت علوم، تحقیقات و فناوری - دانشگاه تبریز - دانشکده کشاورزی 1394

with the increasing population and the need for more food, as well as with the development of science and technology, human approach to unnatural and often chemical inputs to increase agricultural production has been a great expansion and problems such as increased cancers, chronic diseases has created environmental pollution. implementation of organic organic is a solution to these problems . ...

پایان نامه :وزارت علوم، تحقیقات و فناوری - دانشگاه شیخ بهایی - دانشکده ادبیات، زبانهای خارجی و تاریخ 1391

the present study sought to examine whether a task-based approach could have an impact on raising awareness of collocations. moreover, it sought to investigate the facilitative role of consciousness-raising tasks of collocations in the communicative instances of use. to this end, 68 intermediate learners of english were selected via a placement test. the participants were taught with classroom ...

The present study is intended to examine the effect of accounting conservatism on firms’ non-profitability in Tehran Stock Exchange in 48 unprofitable firms and 57 profitable firms over a period of seven years from 2001 to 2007. This study was conducted according to Givoly and Hayn model to measure accounting conservatism index in non-profitable and profitable) firms. Data analysis performed wi...

Objective: By the full adoption of IFRS, measurement and disclosure of fair values become more common in Iranian financial reporting. The present study aims to identify the technical challenges of fair value measurement and disclosure in accordance with the proposed framework in IFRS13 as well as technical factors underlying resistance to fair-value based financial reporting from accounting and...

پایان نامه :0 1392

nowadays in trade and economic issues, prediction is proposed as the most important branch of science. existence of effective variables, caused various sectors of the economic and business executives to prefer having mechanisms which can be used in their decisions. in recent years, several advances have led to various challenges in the science of forecasting. economical managers in various fi...

پایان نامه :وزارت علوم، تحقیقات و فناوری - دانشگاه شیخ بهایی - دانشکده زبانهای خارجی 1391

even though, to date, a lot of studies have been conducted on the subject of politeness theory, there are very few studies regarding the applicability of this theory to translation between english and persian which shows the reason behind conducting the present study. this study was carried out with the aim of highlighting whether there is any difference between english and persian methods of u...

Journal: :Oblìk ì fìnansi 2021

The role of accounting (public-financial) with special emphasis on financial reforms and budgetary responsibility for the preparation statements is increasingly becoming necessary important to increase economic development stability country during governance. In order have reforms, there must be in public as well analysis reporting by responsible staff at both levels. It therefore this cooperat...

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