Problems Associated with Implementing the Tenth Chapter of State Services Management Law at Kerman University of Medical Sciences
O.
Barati
Assistant Professor in Health Services Management, Faculty of Management and Informatics, Shiraz University of Medical Sciences, Shiraz, Iran.
author
M.
Moosazadeh
Ph. D. Candidate in Epidemiology, Research Center for Modeling in Health, Institute for Futures Studies in Health, Kerman University of Medical Sciences, Kerman, Iran.
author
M.
Amiresmaili
Associate Professor, Medical Informatics Research Center, Institute for Futures Studies in Health, Kerman. University of Medical Sciences, Kerman, Iran.
author
M. S.
Moradi-Mazraeno
Master Student in Industrial Management, Bushehr’s Persian Gulf University, Boushehr, Iran.
author
M.
Khabaz Shirazi
General Practitioner, Shiraz University of Medical Sciences, Shiraz, Iran.
author
text
article
2013
per
Introduction: The dynamicity of environment makes the organizations implement some changes for better accommodation. State Services Management Law (SSML), which has been deployed in public organizations since the early 2010 is such an effort by organizations to better accommodate to environmental changes. The purpose of the current study is to identify the implementation problems of the tenth chapter of the SSML. Method: This study has been conducted using qualitative research methods. The sample which comprised eight employees from different units of Kerman University of Medical Sciences was selected purposefully. The data were collected through semi-structured interviews, and framework analysis method was used for their analysis. Results: Seven themes and seventeen sub-themes were identified as describing the problems that face the implementation of the tenth chapter of the SSML: ambiguity regarding law implementation and responsiveness; lack of comprehensive regulations for implementation, payments discrimination and concentrated rates, salaries incompatibility with inflation rate and cost of living index, undefined career advancement for some job categories, difficulties in adjusting law with previous mandates, and incomprehensiveness in law implementation. Conclusion: Implementing the tenth chapter of the law has brought about many problems for implementers and employees. Most of these problems are the result of unrealistic perceptions and expectations which have been raised among stakeholders before implementation. Teaching implementers more precisely and better informing before implementing other chapters of the law might help overcome many of these problems.
Journal of Health Accounting
Shiraz University of Medical Sciences
2252-0473
2
v.
2
no.
2013
1
14
https://jha.sums.ac.ir/article_16898_ab09aff8393a5cbcde21ec79fecc2dd4.pdf
dx.doi.org/10.30476/jha.2013.16898
Investigating the Development of the Private Sector in Health Tourism (Based On Lewin's Model)
S. R.
Seyydjavadyn
Professor of Management, School of Management, Tehran University.
author
M.
Shafaei
M. S. in Business Management, School of Management, Tehran University
author
H.
Shafaghat Lonbar
M. S. in Executive Management, School of Management, Tehran University.
author
B.
Najafi
Ph. D. Student in Health Economics, School of Health Management and Information Sciences, Iran University of Medical Sciences
author
text
article
2013
per
Introduction: Given the high income that can be earned from health tourism, many people in private sectors are willing to enter this field. Nevertheless, Iran's share of this source of income is small since no active and successful bodies in health tourism market have been developed in private sector. The purpose of this paper is to identify the driving as well as the constraining factors of private sector development in health tourism. Method: This paper is cross-sectional and retrospective. The data were gathered via structured Likert scale questionnaire and face to face interview. The participants of this study were 60 managers working in different tourism agencies in Tehran. In order to analyze the data and evaluate the results, t-test and chi-square test were run using SPSS software version 16. Results: The results of the study indicate that the averages of technology, policy, coordination and security as constraining factors are 3.25, 3.92, 3.90, and 4.02 while they are 4.14, 3.47, 4.04 and 2.53 as driving factors. The results show that except the safety as a driving factor, the averages are higher than (3) for other factors. Conclusion: The multiplicity of decision making and policy making centers, lack of coordination between private and public sectors, technological restrictions and tourists' attitudes concerning unsafety are directly related to the unwillingness of the private sector in investing in health tourism.
Journal of Health Accounting
Shiraz University of Medical Sciences
2252-0473
2
v.
2
no.
2013
15
32
https://jha.sums.ac.ir/article_16899_f6cf1eab981d2fef0d72ee0ad28b84ae.pdf
dx.doi.org/10.30476/jha.2013.16899
Identifying and Ranking Environmental Factors Affecting the Settlement of Operational Budgeting in Iran
Z.
Hajiha
Assistant Professor of Islamic Azad University, East Tehran Branch, Iran, Tehran.
author
A.
Salarvand
M. A. Degree in Accounting, Pardis Supplementary Education, Research and Science Branch at Damavand; Financial Controler: Center Office of Roads and Urban Development at Iran, Alborz
author
text
article
2013
per
Introduction: In Iran, the reform of budgeting system has been undertaken by Management and Planning Organization (currently known as Presidential Deputy on Strategic Supervision) for more than 12 years. Yet, some Iranian experts and professionals believe that the outcomes of this budgeting system are not satisfactory. Hence, the main purpose of this study is to identify and rank the factors that affect the settlement of operational budgeting system in Iran's Governmental Authorities using Delphi method for surveying the opinions of budgeting experts and professionals. Method: The statistical population of the study consists of the operational budgeting experts and professionals of Tehran and Alborz's Governmental Authorities who possess specialized knowledge and opinions about the subject at hand. The data collection instruments include two questionnaires which are based on Delphi and AHP methods. According to some research, a number of behavioral, structural, operational and environmental factors have been identified. The focus of the current study is on environmental factors. This study was conducted in 1013. The expert choice software, version 11 was used for analyzing data acquired through AHP method with a sample of 50. Results: The results suggest that environmental factors; namely, political environment, legal environment, organizational environment and economic environment make an impact on Iran operational budget. Conclusion: Given the findings of the current study, it could be concluded that from the viewpoint of operational budgeting experts of Iranian Governmental Authorities, political environment and economic environment have had the most and the lease significant effect on settlement of Iran operational budgeting.
Journal of Health Accounting
Shiraz University of Medical Sciences
2252-0473
2
v.
2
no.
2013
33
50
https://jha.sums.ac.ir/article_16900_43e1fe5c8f887344fc5d618bcafe5b3a.pdf
dx.doi.org/10.30476/jha.2013.16900
Investigating the Relationship between Intellectual Capital as well as Economic Value Added with Financial Performance of Companies Listed on Tehran Stock Exchange
M.
Salehi
Assistant Professor, Accounting, Ferdowsi University of Mashhad, Mashhad, Iran.
author
G.
Enayati
Assistant Professor, Management, Mashhad Branch, Islamic Azad University, Iran.
author
P.
Javadi
MSc. Student in Public Management, Islamic Azad university of Mashhad, Mashhad, Iran
author
text
article
2013
per
Introduction: The present study mainly aims at investigating the relationship between intellectual capital as well as economic value added with financial performance of pharmaceutical companies listed on Tehran Stock Exchange during 2008-2011. Method: The current study is applied, semi-empirical and retrospective. The statistical population of the study includes the pharmaceutical companies listed on Tehran Stock Exchange. Given the limitations of the study, the sample consists of 24 of these companies. In order to test the research hypotheses, Multi Linear Regression and Liner Fuzzy Regression are employed. Results: The results of the study based on Multi Linear Regression reveal that there is no significant relationship between intellectual capital as well as economic value added with financial performance of pharmaceutical companies listed on the Tehran Stock Exchange. However, there is a significant relationship between intellectual capital and economic value added. However, the results of Liner Fuzzy Regression show that there is no significant relationship between intellectual capital and economic value added. Conclusion: Given the findings of the study, it can be concluded that some aspects of intellectual capital such as relationship capital may influence the improvement of financial performance.
Journal of Health Accounting
Shiraz University of Medical Sciences
2252-0473
2
v.
2
no.
2013
51
76
https://jha.sums.ac.ir/article_16901_a1ec0ddc56cdafd609eae9b9eb5dd4a2.pdf
dx.doi.org/10.30476/jha.2013.16901
Investigating the Relationship between Business Risk and Financial Risk with Performance of Pharmaceutical Companies Listed on Tehran Stock Exchange
H.
Mirzaei
Assistant Professor of Department of Economics, Payam Noor University
author
M. R.
Khataee
Master of Financial Management, Faculty of Management and Economics-Science and Research Branch, Islamic Azad University, Tehran, Iran.
author
Y.
Ghanbari
Master of Accounting, University of Economic Sciences
author
text
article
2013
per
Introduction: There are different criteria and methods for evaluating the performance of companies one of which is Tobin's Q ratio. The purpose of the current study is to investigate the relationship between Tobin's Q ratio with business and financial risk. Operation leverage and financial leverage were used to calculate the business risk and financial risk, respectively. Method: Statistical sample of the present study consists of all pharmaceutical companies listed on Tehran Stock Exchange. Out of them, ultimately 20 companies which were eligible during 2007-2012 were selected. Also, Panel Data Analysis method was used to test the research hypotheses. Results: The results of this research indicated that there was no significant relationship between Tobin's Q ratio and operation leverage but there was significant and inverse relationship between Tobin's Q ratio with financial leverage of pharmaceutical companies listed on Tehran Stock exchange. Conclusion: Given the findings of the study, it can be concluded that commercial risk has no effect on pharmaceutical companies, while financial risk has negative effect in that as the debt of companies increases, their performance is reduced.
Journal of Health Accounting
Shiraz University of Medical Sciences
2252-0473
2
v.
2
no.
2013
77
91
https://jha.sums.ac.ir/article_16902_b729ff728aba9aabed11645dfbab09cf.pdf
dx.doi.org/10.30476/jha.2013.16902