Keyword Index

A

  • Accountability Level The Study of the Islamic Cultural Values Effect on Transparency and Accountability Level (A Case Study: The Ministry of Health and Medical Education) [Volume 2, Issue 4, 2013, Pages 1-18]
  • Accounting Controllers Investigating the Difficulties and Obstacles of Accounting Controllers and Financial Managers in Presenting Final Financial Statements on Due Time [Volume 2, Issue 4, 2013, Pages 58-77]
  • Accrual Accounting Examining the Amount of Difference between Accrual and Cash Accounting and Its Impact on Resources and Expenditure in Kashan University of Medical Sciences [Volume 2, Issue 3, 2013, Pages 40-53]
  • Accrual Accounting Investigating and Comparing the Approach between the Auditors of Supreme Audit of Court and Ministry of Economic Affairs and Finance to the Impact of Accrual Accounting on Promoting the Qualitative Features of the Financial Performance Report of Government in Iran [Volume 2, Issue 4, 2013, Pages 19-39]
  • ARFIMAMethod Investigating the Long-Term Memory of Total Price Index of the Tehran Stock Exchange (A Case Study: Pharmaceutical Industry) [Volume 2, Issue 4, 2013, Pages 78-96]
  • Auditor's Experience Professional Values and Ethical Perception of Internal Auditors of Iran Medical Sciences Universities [Volume 2, Issue 3, 2013, Pages 54-67]

B

  • Business Risk Investigating the Relationship between Business Risk and Financial Risk with Performance of Pharmaceutical Companies Listed on Tehran Stock Exchange [Volume 2, Issue 2, 2013, Pages 77-91]

C

  • Capital Structure Examining the Effect of Capital Structure and Financing on the Technical Efficiency of Pharmaceutical Companies Listed on the Stock Exchange [Volume 2, Issue 1, 2013, Pages 1-19]
  • Cash Accounting Examining the Amount of Difference between Accrual and Cash Accounting and Its Impact on Resources and Expenditure in Kashan University of Medical Sciences [Volume 2, Issue 3, 2013, Pages 40-53]
  • Constraining Factors Investigating the Development of the Private Sector in Health Tourism (Based On Lewin's Model) [Volume 2, Issue 2, 2013, Pages 15-32]
  • Costing Applying Time-Driven Activity-Based Costing in the ICU Ward of Shariati Hospital of Isfahan Province [Volume 2, Issue 4, 2013, Pages 40-57]
  • Cultural Values The Study of the Islamic Cultural Values Effect on Transparency and Accountability Level (A Case Study: The Ministry of Health and Medical Education) [Volume 2, Issue 4, 2013, Pages 1-18]

D

  • Data Envelopment Analysis Examining the Effect of Capital Structure and Financing on the Technical Efficiency of Pharmaceutical Companies Listed on the Stock Exchange [Volume 2, Issue 1, 2013, Pages 1-19]
  • Data Envelopment Analysis Evaluating Efficiency of Pharmaceutical Companies and Their Ranking via Data Envelopment Window Analysis [Volume 2, Issue 3, 2013, Pages 23-39]
  • Data Envelopment Window Analysis Evaluating Efficiency of Pharmaceutical Companies and Their Ranking via Data Envelopment Window Analysis [Volume 2, Issue 3, 2013, Pages 23-39]
  • Driving Factors Investigating the Development of the Private Sector in Health Tourism (Based On Lewin's Model) [Volume 2, Issue 2, 2013, Pages 15-32]

E

  • Economic Value Added Investigating the Relationship between Intellectual Capital as well as Economic Value Added with Financial Performance of Companies Listed on Tehran Stock Exchange [Volume 2, Issue 2, 2013, Pages 51-76]
  • Efficiency Evaluating Efficiency of Pharmaceutical Companies and Their Ranking via Data Envelopment Window Analysis [Volume 2, Issue 3, 2013, Pages 23-39]
  • Efficiency Applying Time-Driven Activity-Based Costing in the ICU Ward of Shariati Hospital of Isfahan Province [Volume 2, Issue 4, 2013, Pages 40-57]
  • Environmental Factors Identifying and Ranking Environmental Factors Affecting the Settlement of Operational Budgeting in Iran [Volume 2, Issue 2, 2013, Pages 33-50]
  • Ethical Perception Professional Values and Ethical Perception of Internal Auditors of Iran Medical Sciences Universities [Volume 2, Issue 3, 2013, Pages 54-67]
  • Expenditure Examining the Amount of Difference between Accrual and Cash Accounting and Its Impact on Resources and Expenditure in Kashan University of Medical Sciences [Volume 2, Issue 3, 2013, Pages 40-53]

F

  • Facility Examining the Effect of Type of Auditing Report on Financing (Borrowing from Bank) Pharmaceutical Products and Material Companies of Tehran Stock Exchange [Volume 2, Issue 1, 2013, Pages 35-56]
  • Fars Province University of Medical Sciences The Examination of Managers’ Attitudes toward the Quality of Financial Reports (Case Study: Fars Province University of Medical Sciences) [Volume 2, Issue 1, 2013, Pages 78-96]
  • Final Financial Statements Investigating the Difficulties and Obstacles of Accounting Controllers and Financial Managers in Presenting Final Financial Statements on Due Time [Volume 2, Issue 4, 2013, Pages 58-77]
  • Financial Leverage Investigating the Relationship between Business Risk and Financial Risk with Performance of Pharmaceutical Companies Listed on Tehran Stock Exchange [Volume 2, Issue 2, 2013, Pages 77-91]
  • Financial Risk Investigating the Relationship between Business Risk and Financial Risk with Performance of Pharmaceutical Companies Listed on Tehran Stock Exchange [Volume 2, Issue 2, 2013, Pages 77-91]
  • Financial Year Comparing Traditional Budgeting with Zero-Based Budgeting Method in the Units of Health Services of Gilan University of Medical Sciences [Volume 2, Issue 3, 2013, Pages 1-22]
  • Financing Examining the Effect of Type of Auditing Report on Financing (Borrowing from Bank) Pharmaceutical Products and Material Companies of Tehran Stock Exchange [Volume 2, Issue 1, 2013, Pages 35-56]
  • Fractional Integration Parameter (Market Memory) Investigating the Long-Term Memory of Total Price Index of the Tehran Stock Exchange (A Case Study: Pharmaceutical Industry) [Volume 2, Issue 4, 2013, Pages 78-96]

G

  • Gilan University of Medical Sciences Comparing Traditional Budgeting with Zero-Based Budgeting Method in the Units of Health Services of Gilan University of Medical Sciences [Volume 2, Issue 3, 2013, Pages 1-22]
  • Government Financial Performance Investigating and Comparing the Approach between the Auditors of Supreme Audit of Court and Ministry of Economic Affairs and Finance to the Impact of Accrual Accounting on Promoting the Qualitative Features of the Financial Performance Report of Government in Iran [Volume 2, Issue 4, 2013, Pages 19-39]

H

  • Health tourism Investigating the Development of the Private Sector in Health Tourism (Based On Lewin's Model) [Volume 2, Issue 2, 2013, Pages 15-32]
  • Hofstede's Cultural Dimensions The Study of the Islamic Cultural Values Effect on Transparency and Accountability Level (A Case Study: The Ministry of Health and Medical Education) [Volume 2, Issue 4, 2013, Pages 1-18]

I

  • Implementation Problems Problems Associated with Implementing the Tenth Chapter of State Services Management Law at Kerman University of Medical Sciences [Volume 2, Issue 2, 2013, Pages 1-14]
  • Institutional Environment Identifying and Ranking Environmental Factors Affecting the Settlement of Operational Budgeting in Iran [Volume 2, Issue 2, 2013, Pages 33-50]
  • Intellectual capital Examining the Role of Knowledge Management and Intellectual Capital in Improving the Quality of Services (Case Study: Shahid Faghihi Hospital of Shiraz) [Volume 2, Issue 1, 2013, Pages 20-34]
  • Intellectual capital Investigating the Relationship between Intellectual Capital as well as Economic Value Added with Financial Performance of Companies Listed on Tehran Stock Exchange [Volume 2, Issue 2, 2013, Pages 51-76]

K

  • Kerman University of Medical Sciences Problems Associated with Implementing the Tenth Chapter of State Services Management Law at Kerman University of Medical Sciences [Volume 2, Issue 2, 2013, Pages 1-14]

M

  • Managers’ Attitude The Examination of Managers’ Attitudes toward the Quality of Financial Reports (Case Study: Fars Province University of Medical Sciences) [Volume 2, Issue 1, 2013, Pages 78-96]
  • Multi-criterion Decision-making The Ranking of Pharmaceutical Companies using an Integrative Multi-Standard Decision-Making and Genetic Algorithm [Volume 2, Issue 1, 2013, Pages 57-77]

O

  • Operational Budgeting Identifying and Ranking Environmental Factors Affecting the Settlement of Operational Budgeting in Iran [Volume 2, Issue 2, 2013, Pages 33-50]
  • Operation Leverage Investigating the Relationship between Business Risk and Financial Risk with Performance of Pharmaceutical Companies Listed on Tehran Stock Exchange [Volume 2, Issue 2, 2013, Pages 77-91]
  • Organizational Ethical Culture Professional Values and Ethical Perception of Internal Auditors of Iran Medical Sciences Universities [Volume 2, Issue 3, 2013, Pages 54-67]

P

  • Personal Moral Philosophy Professional Values and Ethical Perception of Internal Auditors of Iran Medical Sciences Universities [Volume 2, Issue 3, 2013, Pages 54-67]
  • Political Factors Identifying and Ranking Environmental Factors Affecting the Settlement of Operational Budgeting in Iran [Volume 2, Issue 2, 2013, Pages 33-50]
  • Predicting Total Price Index of Pharmaceutical Industry Investigating the Long-Term Memory of Total Price Index of the Tehran Stock Exchange (A Case Study: Pharmaceutical Industry) [Volume 2, Issue 4, 2013, Pages 78-96]
  • Private Sector Investigating the Development of the Private Sector in Health Tourism (Based On Lewin's Model) [Volume 2, Issue 2, 2013, Pages 15-32]
  • Productivity Evaluating Efficiency of Pharmaceutical Companies and Their Ranking via Data Envelopment Window Analysis [Volume 2, Issue 3, 2013, Pages 23-39]
  • Professional Code of Ethics Professional Values and Ethical Perception of Internal Auditors of Iran Medical Sciences Universities [Volume 2, Issue 3, 2013, Pages 54-67]
  • Public Accountability The Examination of Managers’ Attitudes toward the Quality of Financial Reports (Case Study: Fars Province University of Medical Sciences) [Volume 2, Issue 1, 2013, Pages 78-96]
  • Public Sector Examining the Impact of Culture on Transparency of the Financial Reporting and the Enhancement of Accountability in Public Sector in the Universities of Medical Sciences [Volume 2, Issue 3, 2013, Pages 68-89]

Q

  • Qualitative Characteristics The Examination of Managers’ Attitudes toward the Quality of Financial Reports (Case Study: Fars Province University of Medical Sciences) [Volume 2, Issue 1, 2013, Pages 78-96]
  • Qualitative Features Investigating and Comparing the Approach between the Auditors of Supreme Audit of Court and Ministry of Economic Affairs and Finance to the Impact of Accrual Accounting on Promoting the Qualitative Features of the Financial Performance Report of Government in Iran [Volume 2, Issue 4, 2013, Pages 19-39]
  • Quality of Services Examining the Role of Knowledge Management and Intellectual Capital in Improving the Quality of Services (Case Study: Shahid Faghihi Hospital of Shiraz) [Volume 2, Issue 1, 2013, Pages 20-34]

R

  • Ranking The Ranking of Pharmaceutical Companies using an Integrative Multi-Standard Decision-Making and Genetic Algorithm [Volume 2, Issue 1, 2013, Pages 57-77]
  • Rate Cost of Capacity Applying Time-Driven Activity-Based Costing in the ICU Ward of Shariati Hospital of Isfahan Province [Volume 2, Issue 4, 2013, Pages 40-57]
  • Relevance Investigating and Comparing the Approach between the Auditors of Supreme Audit of Court and Ministry of Economic Affairs and Finance to the Impact of Accrual Accounting on Promoting the Qualitative Features of the Financial Performance Report of Government in Iran [Volume 2, Issue 4, 2013, Pages 19-39]

S

  • Scale Efficiency Examining the Effect of Capital Structure and Financing on the Technical Efficiency of Pharmaceutical Companies Listed on the Stock Exchange [Volume 2, Issue 1, 2013, Pages 1-19]
  • Settlement of Budget Report Investigating the Difficulties and Obstacles of Accounting Controllers and Financial Managers in Presenting Final Financial Statements on Due Time [Volume 2, Issue 4, 2013, Pages 58-77]
  • Source Examining the Amount of Difference between Accrual and Cash Accounting and Its Impact on Resources and Expenditure in Kashan University of Medical Sciences [Volume 2, Issue 3, 2013, Pages 40-53]
  • Spending Stages Investigating the Difficulties and Obstacles of Accounting Controllers and Financial Managers in Presenting Final Financial Statements on Due Time [Volume 2, Issue 4, 2013, Pages 58-77]
  • State Services Management Law Problems Associated with Implementing the Tenth Chapter of State Services Management Law at Kerman University of Medical Sciences [Volume 2, Issue 2, 2013, Pages 1-14]

T

  • Tenth Chapter Problems Associated with Implementing the Tenth Chapter of State Services Management Law at Kerman University of Medical Sciences [Volume 2, Issue 2, 2013, Pages 1-14]
  • Time-Driven Activity-Based Costing Applying Time-Driven Activity-Based Costing in the ICU Ward of Shariati Hospital of Isfahan Province [Volume 2, Issue 4, 2013, Pages 40-57]
  • Tobin's Q Ratio Investigating the Relationship between Business Risk and Financial Risk with Performance of Pharmaceutical Companies Listed on Tehran Stock Exchange [Volume 2, Issue 2, 2013, Pages 77-91]
  • TOPSIS The Ranking of Pharmaceutical Companies using an Integrative Multi-Standard Decision-Making and Genetic Algorithm [Volume 2, Issue 1, 2013, Pages 57-77]
  • Traditional Budgeting Comparing Traditional Budgeting with Zero-Based Budgeting Method in the Units of Health Services of Gilan University of Medical Sciences [Volume 2, Issue 3, 2013, Pages 1-22]
  • Transparency of Financial Reporting Examining the Impact of Culture on Transparency of the Financial Reporting and the Enhancement of Accountability in Public Sector in the Universities of Medical Sciences [Volume 2, Issue 3, 2013, Pages 68-89]
  • Transparency of Financial Reporting The Study of the Islamic Cultural Values Effect on Transparency and Accountability Level (A Case Study: The Ministry of Health and Medical Education) [Volume 2, Issue 4, 2013, Pages 1-18]
  • Type of Auditing Report Examining the Effect of Type of Auditing Report on Financing (Borrowing from Bank) Pharmaceutical Products and Material Companies of Tehran Stock Exchange [Volume 2, Issue 1, 2013, Pages 35-56]

Z

  • Zero-Based Budgeting Comparing Traditional Budgeting with Zero-Based Budgeting Method in the Units of Health Services of Gilan University of Medical Sciences [Volume 2, Issue 3, 2013, Pages 1-22]