be geared to modern requirements. Unlike the present solvency regime, Solvency II is designed to reflect a prospective and risk-oriented economic view. It will be based on a total balance sheet approach and harmonised with accounting rules and regulations. Assets and liabilities will consistently be recognised at market values. In principle, IFRS provisions can be used as a basis for valuing th...

Intellectual Capital is the value that an organization has due to the competencies of its workforce and other intangible organizational factors. It can be determined as the difference between the total value of the organization and the value of its tangible assets. In today’s world of cut-throat competition, it has become important for organizations to leverage their use of intellectual assets ...

Widely-dispersed assets such as buildings, equipment, roads and bridges present local governments as well as big organizations with a number of asset management challenges. Recently financial sustainability and competitiveness have put more pressures on owner/managers to minimize asset total cost of ownership and streamline their asset management operations. In general asset management operatio...

This paper analyzes the relationship between capital structure and earning management. For analysing we used 119 non-financial companies that listed in Tehran Stock Exchange from 2000 to 2008. The researchers will focus on comparing the Jones Model and the Modified Jones Model, which are the two most frequently used model in empirical analysis nowadays. Earnings management is a kind of manageme...

This paper analyzes the relationship between capital structure and earning management. For analyzing we use 119 non-financial companies that listed in Tehran Stock Exchange from 2000 to 2008. The researchers will focus on comparing the Jones Model and the Modified Jones Model, which are the two most frequently used model in empirical analysis nowadays. Earnings management is a kind of managemen...

As organizations adopt increasingly sophisticated information systems, the challenge of protecting those systems becomes enormous. Accordingly, the single critical decision security managers have to make is the amount an organization is willing to spend on security measures to protect assets of the organization. To arrive at this decision, security mangers need to know explicitly about the asse...

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companies must publish financial reports on time. when market information is more important and this information is used to shape more effective decision-making. although most companies, financial reports required by the authorities at intervals determined speak but at the same time, it can be claimed that the delay in publishing the financial reports of a company to another company, the differ...

Intellectual Capital is the value that an organization has due to the competencies of its workforce and other intangible organizational factors. It can be determined as the difference between the total value of the organization and the value of its tangible assets. In today’s world of cut-throat competition, it has become important for organizations to leverage their use of intellectual assets ...