Keyword Index

A

  • Ability The Feasibility of Implementing Activity-Based Costing Method in the Performance-Based Budgeting of the Isfahan University of Medical Sciences Based on SHAH Model [Volume 3, Issue 4, 2014, Pages 39-58]
  • Abnormal Discretionary Costs Studying the Relationship between Auditor Tenure and Management of Real Activities in Pharmaceutical Companies Listed on the Tehran Stock Exchange [Volume 3, Issue 1, 2014, Pages 20-41]
  • Abnormal Operational Cash Flows Studying the Relationship between Auditor Tenure and Management of Real Activities in Pharmaceutical Companies Listed on the Tehran Stock Exchange [Volume 3, Issue 1, 2014, Pages 20-41]
  • Acceptance The Feasibility of Implementing Activity-Based Costing Method in the Performance-Based Budgeting of the Isfahan University of Medical Sciences Based on SHAH Model [Volume 3, Issue 4, 2014, Pages 39-58]
  • Accounting Information System Investigating the Effective Factors in Using the Accounting Information System in the Pharmaceutical Companies listed on the Tehran Stock Exchange [Volume 3, Issue 1, 2014, Pages 1-19]
  • Accrual Accounting Evaluating the Effect of New Financial System of the Ministry of Health and Medical Education on the Financial and Operational Accountability of the Universities of Medical Sciences in the West District of Iran [Volume 3, Issue 3, 2014, Pages 59-78]
  • Accrual Accounting Investigating the Relationship between Accrual Accounting and Performance-Based Budgeting (A Case Study: Iran Ministry of Health and Medical Education) [Volume 3, Issue 4, 2014, Pages 59-79]
  • Activity-Based Costing The Feasibility of Implementing Activity-Based Costing Method in the Performance-Based Budgeting of the Isfahan University of Medical Sciences Based on SHAH Model [Volume 3, Issue 4, 2014, Pages 39-58]
  • Activity-Based Costing Method The Feasibility of Implementing Activity-Based Costing Method in Social Security Organization (A Case Study: The Care Department of Social Security Organization in Bushehr Province) [Volume 3, Issue 4, 2014, Pages 20-38]
  • Activity-Based Financing The Necessities of Implementing Performance-Based Budgeting in Urmia University of Medical Sciences (A Case Study: Mahabad Imam Khomeini Hospital) [Volume 3, Issue 3, 2014, Pages 40-58]
  • Audit The Challenges beyond the Obligation of Performance Audit in the Government Agencies of Iran [Volume 3, Issue 4, 2014, Pages 1-19]
  • Audit Fee Investigating the Relationship between Auditor Change and Audit Fee with Audit Report Lag of Pharmaceutical Companies Listed on the Tehran Stock Exchange [Volume 3, Issue 2, 2014, Pages 77-95]
  • Auditor Change Investigating the Relationship between Auditor Change and Audit Fee with Audit Report Lag of Pharmaceutical Companies Listed on the Tehran Stock Exchange [Volume 3, Issue 2, 2014, Pages 77-95]
  • Auditor Tenure Studying the Relationship between Auditor Tenure and Management of Real Activities in Pharmaceutical Companies Listed on the Tehran Stock Exchange [Volume 3, Issue 1, 2014, Pages 20-41]
  • Audit Report Lag Investigating the Relationship between Auditor Change and Audit Fee with Audit Report Lag of Pharmaceutical Companies Listed on the Tehran Stock Exchange [Volume 3, Issue 2, 2014, Pages 77-95]

B

  • Baldrige Model Studying the Feasibility of Implementing Baldrige Model as an Evaluation Measurement and Excellence Criteria (A Case Study: Municipalities of Fars Province) [Volume 3, Issue 1, 2014, Pages 84-100]
  • Buprenorphine The Analysis of Cost-Effectiveness of Methadone and Buprenorphine Maintenance Treatment for Preventing HIV Infection in Drug-Injection Users (A Case Study: The Selected Withdrawal Centers under the Supervision of Shiraz University of Medical Sciences) [Volume 3, Issue 3, 2014, Pages 18-39]
  • Bushehr Social Security Organization The Feasibility of Implementing Activity-Based Costing Method in Social Security Organization (A Case Study: The Care Department of Social Security Organization in Bushehr Province) [Volume 3, Issue 4, 2014, Pages 20-38]

C

  • Capital Structure The Effect of Free Cash Flow and Capital Structure on Different Criteria for Evaluating the Performance of the Material Industry and Pharmaceutical Products Companies Listed on the Tehran Stock Exchange [Volume 3, Issue 2, 2014, Pages 1-15]
  • Capital Structure Examining the Effect of Managerial Ability on Capital Structure in the Pharmaceutical Products and Material Industry [Volume 3, Issue 3, 2014, Pages 1-17]
  • Contamination Indicators Indicating Environmental Costs in Soil Pollution [Volume 3, Issue 1, 2014, Pages 42-60]
  • Continuous Improvement Studying the Feasibility of Implementing Baldrige Model as an Evaluation Measurement and Excellence Criteria (A Case Study: Municipalities of Fars Province) [Volume 3, Issue 1, 2014, Pages 84-100]
  • Corporate Governance Investigating the Effect of Ownership Structure on the Firm Value of Pharmaceutical Companies Listed on the Tehran Stock Exchange via Panel Data Analysis [Volume 3, Issue 3, 2014, Pages 79-100]
  • Corporates Social Responsibilities Investigating the Attitude of Financial Statements Users toward the Framework and Content of Social Reporting [Volume 3, Issue 2, 2014, Pages 16-40]
  • Cost of Human Resources Unemployment Developing the Human Resources Costing Method Depending on Time-Driven Activity (A Case Study: Bu-Ali Sina Hospital, the Emergency Ward, Tehran) [Volume 3, Issue 2, 2014, Pages 63-76]

D

  • Data Envelopment Analysis Examining the Effect of Managerial Ability on Capital Structure in the Pharmaceutical Products and Material Industry [Volume 3, Issue 3, 2014, Pages 1-17]
  • Debt Policy Investigation the Interaction between Debt Policy and Institutional Ownership among Pharmaceutical and Non-Pharmaceutical Companies Listed on the Tehran Stock Exchange via Simultaneous Equations [Volume 3, Issue 4, 2014, Pages 80-103]

E

  • Economic Efficiency The Feasibility of Implementing Performance-based Budgeting in Shiraz University of Medical Sciences [Volume 3, Issue 1, 2014, Pages 61-83]
  • Economic Factors The Feasibility of Implementing Activity-Based Costing Method in Social Security Organization (A Case Study: The Care Department of Social Security Organization in Bushehr Province) [Volume 3, Issue 4, 2014, Pages 20-38]
  • Environmental Accounting Indicating Environmental Costs in Soil Pollution [Volume 3, Issue 1, 2014, Pages 42-60]

F

  • Financial Accountability Evaluating the Effect of New Financial System of the Ministry of Health and Medical Education on the Financial and Operational Accountability of the Universities of Medical Sciences in the West District of Iran [Volume 3, Issue 3, 2014, Pages 59-78]
  • Financial Statements Users Investigating the Attitude of Financial Statements Users toward the Framework and Content of Social Reporting [Volume 3, Issue 2, 2014, Pages 16-40]
  • Firm Value Investigating the Effect of Ownership Structure on the Firm Value of Pharmaceutical Companies Listed on the Tehran Stock Exchange via Panel Data Analysis [Volume 3, Issue 3, 2014, Pages 79-100]
  • Free Cash Flow The Effect of Free Cash Flow and Capital Structure on Different Criteria for Evaluating the Performance of the Material Industry and Pharmaceutical Products Companies Listed on the Tehran Stock Exchange [Volume 3, Issue 2, 2014, Pages 1-15]

G

  • Government Agencies The Challenges beyond the Obligation of Performance Audit in the Government Agencies of Iran [Volume 3, Issue 4, 2014, Pages 1-19]

H

  • HIV The Analysis of Cost-Effectiveness of Methadone and Buprenorphine Maintenance Treatment for Preventing HIV Infection in Drug-Injection Users (A Case Study: The Selected Withdrawal Centers under the Supervision of Shiraz University of Medical Sciences) [Volume 3, Issue 3, 2014, Pages 18-39]

I

  • Information System Investigating the Effective Factors in Using the Accounting Information System in the Pharmaceutical Companies listed on the Tehran Stock Exchange [Volume 3, Issue 1, 2014, Pages 1-19]
  • Institutional Ownership Concentration Investigation the Interaction between Debt Policy and Institutional Ownership among Pharmaceutical and Non-Pharmaceutical Companies Listed on the Tehran Stock Exchange via Simultaneous Equations [Volume 3, Issue 4, 2014, Pages 80-103]
  • Internal Auditing The Necessities for Establishing an Internal Auditing Unit in the State Universities of Iran [Volume 3, Issue 2, 2014, Pages 41-62]
  • Iran Ministry of Health and Medical Education Investigating the Relationship between Accrual Accounting and Performance-Based Budgeting (A Case Study: Iran Ministry of Health and Medical Education) [Volume 3, Issue 4, 2014, Pages 59-79]

L

  • Level of Institutional Ownership Investigation the Interaction between Debt Policy and Institutional Ownership among Pharmaceutical and Non-Pharmaceutical Companies Listed on the Tehran Stock Exchange via Simultaneous Equations [Volume 3, Issue 4, 2014, Pages 80-103]

M

  • Mahabad Imam Khomeini Hospital The Necessities of Implementing Performance-Based Budgeting in Urmia University of Medical Sciences (A Case Study: Mahabad Imam Khomeini Hospital) [Volume 3, Issue 3, 2014, Pages 40-58]
  • Management Information System Investigating the Effective Factors in Using the Accounting Information System in the Pharmaceutical Companies listed on the Tehran Stock Exchange [Volume 3, Issue 1, 2014, Pages 1-19]
  • Managerial Ability Examining the Effect of Managerial Ability on Capital Structure in the Pharmaceutical Products and Material Industry [Volume 3, Issue 3, 2014, Pages 1-17]
  • Methadone The Analysis of Cost-Effectiveness of Methadone and Buprenorphine Maintenance Treatment for Preventing HIV Infection in Drug-Injection Users (A Case Study: The Selected Withdrawal Centers under the Supervision of Shiraz University of Medical Sciences) [Volume 3, Issue 3, 2014, Pages 18-39]

O

  • Operational Accountability Evaluating the Effect of New Financial System of the Ministry of Health and Medical Education on the Financial and Operational Accountability of the Universities of Medical Sciences in the West District of Iran [Volume 3, Issue 3, 2014, Pages 59-78]
  • Organizational Factors The Feasibility of Implementing Activity-Based Costing Method in Social Security Organization (A Case Study: The Care Department of Social Security Organization in Bushehr Province) [Volume 3, Issue 4, 2014, Pages 20-38]
  • Overproduction Studying the Relationship between Auditor Tenure and Management of Real Activities in Pharmaceutical Companies Listed on the Tehran Stock Exchange [Volume 3, Issue 1, 2014, Pages 20-41]
  • Ownership Concentration Investigating the Effect of Ownership Structure on the Firm Value of Pharmaceutical Companies Listed on the Tehran Stock Exchange via Panel Data Analysis [Volume 3, Issue 3, 2014, Pages 79-100]
  • Ownership Structure Investigating the Effect of Ownership Structure on the Firm Value of Pharmaceutical Companies Listed on the Tehran Stock Exchange via Panel Data Analysis [Volume 3, Issue 3, 2014, Pages 79-100]

P

  • Panel Data Investigating the Effect of Ownership Structure on the Firm Value of Pharmaceutical Companies Listed on the Tehran Stock Exchange via Panel Data Analysis [Volume 3, Issue 3, 2014, Pages 79-100]
  • Performance Audit The Challenges beyond the Obligation of Performance Audit in the Government Agencies of Iran [Volume 3, Issue 4, 2014, Pages 1-19]
  • Performance-Based Budgeting The Feasibility of Implementing Performance-based Budgeting in Shiraz University of Medical Sciences [Volume 3, Issue 1, 2014, Pages 61-83]
  • Performance-Based Budgeting The Necessities of Implementing Performance-Based Budgeting in Urmia University of Medical Sciences (A Case Study: Mahabad Imam Khomeini Hospital) [Volume 3, Issue 3, 2014, Pages 40-58]
  • Performance-Based Budgeting The Feasibility of Implementing Activity-Based Costing Method in the Performance-Based Budgeting of the Isfahan University of Medical Sciences Based on SHAH Model [Volume 3, Issue 4, 2014, Pages 39-58]
  • Performance-Based Budgeting Investigating the Relationship between Accrual Accounting and Performance-Based Budgeting (A Case Study: Iran Ministry of Health and Medical Education) [Volume 3, Issue 4, 2014, Pages 59-79]
  • Performance Measurement Studying the Feasibility of Implementing Baldrige Model as an Evaluation Measurement and Excellence Criteria (A Case Study: Municipalities of Fars Province) [Volume 3, Issue 1, 2014, Pages 84-100]
  • Pharmaceutical Companies Investigation the Interaction between Debt Policy and Institutional Ownership among Pharmaceutical and Non-Pharmaceutical Companies Listed on the Tehran Stock Exchange via Simultaneous Equations [Volume 3, Issue 4, 2014, Pages 80-103]
  • Pharmaceutical Products and Material Industry Examining the Effect of Managerial Ability on Capital Structure in the Pharmaceutical Products and Material Industry [Volume 3, Issue 3, 2014, Pages 1-17]

R

  • Return on Assets The Effect of Free Cash Flow and Capital Structure on Different Criteria for Evaluating the Performance of the Material Industry and Pharmaceutical Products Companies Listed on the Tehran Stock Exchange [Volume 3, Issue 2, 2014, Pages 1-15]
  • Return on Equity The Effect of Free Cash Flow and Capital Structure on Different Criteria for Evaluating the Performance of the Material Industry and Pharmaceutical Products Companies Listed on the Tehran Stock Exchange [Volume 3, Issue 2, 2014, Pages 1-15]

S

  • SHAH Model The Feasibility of Implementing Performance-based Budgeting in Shiraz University of Medical Sciences [Volume 3, Issue 1, 2014, Pages 61-83]
  • Simulation Developing the Human Resources Costing Method Depending on Time-Driven Activity (A Case Study: Bu-Ali Sina Hospital, the Emergency Ward, Tehran) [Volume 3, Issue 2, 2014, Pages 63-76]
  • Simultaneous Equations Investigation the Interaction between Debt Policy and Institutional Ownership among Pharmaceutical and Non-Pharmaceutical Companies Listed on the Tehran Stock Exchange via Simultaneous Equations [Volume 3, Issue 4, 2014, Pages 80-103]
  • Social Reporting Investigating the Attitude of Financial Statements Users toward the Framework and Content of Social Reporting [Volume 3, Issue 2, 2014, Pages 16-40]
  • Soil Pollution Indicating Environmental Costs in Soil Pollution [Volume 3, Issue 1, 2014, Pages 42-60]
  • State Universities The Necessities for Establishing an Internal Auditing Unit in the State Universities of Iran [Volume 3, Issue 2, 2014, Pages 41-62]

T

  • Technical Factors The Feasibility of Implementing Activity-Based Costing Method in Social Security Organization (A Case Study: The Care Department of Social Security Organization in Bushehr Province) [Volume 3, Issue 4, 2014, Pages 20-38]
  • The Necessities for Establishing an Internal Auditing Unit The Necessities for Establishing an Internal Auditing Unit in the State Universities of Iran [Volume 3, Issue 2, 2014, Pages 41-62]
  • Time-Driven Activity-Based Costing Developing the Human Resources Costing Method Depending on Time-Driven Activity (A Case Study: Bu-Ali Sina Hospital, the Emergency Ward, Tehran) [Volume 3, Issue 2, 2014, Pages 63-76]
  • Tobin's Q The Effect of Free Cash Flow and Capital Structure on Different Criteria for Evaluating the Performance of the Material Industry and Pharmaceutical Products Companies Listed on the Tehran Stock Exchange [Volume 3, Issue 2, 2014, Pages 1-15]
  • Total Quality Management Studying the Feasibility of Implementing Baldrige Model as an Evaluation Measurement and Excellence Criteria (A Case Study: Municipalities of Fars Province) [Volume 3, Issue 1, 2014, Pages 84-100]