The Effect of Minimum Cash Flows of Earnings, Accruals, and Accruals Non-Current Current Market Value of Companies Listed on Tehran Stock Exchange

Minimum earnings and cash flows in the current and non-current accruals, including the financial information and variables that as a prominent factor in the deliberations and judgments, consider analysts to assess the company's market value. On the basis of this study, the impact of minimum cash flows of earnings, accruals, and accruals Non-Current current market value of companies listed in Tehran Stock Exchange during the period 2008 to 2014 in a sample of 819 data - company has been examined.The research data obtained through library research and application of new outcomes were collected. In order to test the hypothesis of multivariate regression analysis and their significance using the t test and F-test. Results of this study indicate that all companies reported earnings between a minimum of 4 variables, the value of the cash flows, accruals, current and non-current accruals, there is a negative relationship with the company. Keywords: minimum earnings, cash flows, current accruals, accruals Non-Curren

Designing a model and historical cost calculation of services by ABC method and budgeting By ABB method

This study deals with the design of the historical cost calculation model by Activity Based Costing (ABC) method and budgeting model based on the Activity Based Budgeting (ABB) in the municipality of Sirik Port. The present study is a descriptive-survey type with operating approach and applied results. The activity and output cost were calculated by using activity-based costing method and then budget was anticipated based on the activity. First, the historical cost of services was calculated by (ABC) method and then was compared to the historical cost of the current municipal accounting systems that was calculated by traditional (conventional) methods to determine whether there is a significant difference between these two costing methods or not. Also, the budget anticipated by (ABB) method is compared to the budget compiled by conventional method to determine whether there is a significant difference between these two methods of budgeting or not. Finally, whether the Activity Based Costing and Activity Based Budgeting can be used in the municipality of Sirik Port or not. The results indicate that there is significant difference between the activity-based historical cost with available traditional costing methods and also between activity-based budgeting with budgeting by traditional (conventional) method. Also there is the calculating possibility of the historical cost of service by (ABC) method and budgeting by (ABB) method in the municipality of Sirik Port

Designing a model and historical cost calculation of services by ABC method and budgeting By ABB method

This study deals with the design of the historical cost calculation model by Activity Based Costing (ABC) method and budgeting model based on the Activity Based Budgeting (ABB) in the municipality of Sirik Port. The present study is a descriptive-survey type with operating approach and applied results. The activity and output cost were calculated by using activity-based costing method and then budget was anticipated based on the activity. First, the historical cost of services was calculated by (ABC) method and then was compared to the historical cost of the current municipal accounting systems that was calculated by traditional (conventional) methods to determine whether there is a significant difference between these two costing methods or not. Also, the budget anticipated by (ABB) method is compared to the budget compiled by conventional method to determine whether there is a significant difference between these two methods of budgeting or not. Finally, whether the Activity Based Costing and Activity Based Budgeting can be used in the municipality of Sirik Port or not. The results indicate that there is significant difference between the activity-based historical cost with available traditional costing methods and also between activity-based budgeting with budgeting by traditional (conventional) method. Also there is the calculating possibility of the historical cost of service by (ABC) method and budgeting by (ABB) method in the municipality of Sirik Port

Prevalence, antibiotic-resistance properties and enterotoxin gene profile of Bacillus cereus strains isolated from milk-based baby foods

Purpose: To investigate the prevalence, distribution of enterotoxins and antibiotic resistance of B. cereus in milk-based infant foods.Methods: Three-hundred milk-based infant foods were collected and immediately transferred to the laboratory. Samples were cultured and B. cereus isolates were also confirmed using polymerase chain reaction (PCR)-based detection of gyrB gene. B. cereus strains were subjected to disk diffusion and PCR-based detection of enterotoxigenic genes.Results: Prevalence of B. cereus in infant foods was 3 %. Contamination was in the range of 12.5 – 41.5 CFU/g. Brand D had the highest prevalence of B. cereus (6.2 %). NheA (88.8 %), nheC (55.5 %) and entFM (55.5 %) were the most commonly detected enterotoxigenic genes. Bacteria showed the highest prevalence of resistance against penicillin (100 %), tetracycline (77.7 %) and oxacillin (66.6 %). Prevalence of resistance against two antibiotics were 100 %.Conclusion: Considerable prevalence of resistant and toxigenic B. cereus and high consumption of milk-based infant foods in Iran, represent an important public health issue which should be considered for further preventive approaches.Keywords: Prevalence, Bacillus cereus, Antibiotic resistance, Enterotoxigenic genes, Milk-based infant foo

Performance evaluation of petrochemical firms accepted in Tehran stock exchange using DEA (window analysis)

In the past two decades, organizational performance management has become one of the most attractive topics of study. Each organization is needed to evaluate its system to determine the appropriateness and quality of your work in dynamic environments. Data envelopment analysis provides a theoretical framework for performance analysis and performance measurement. The data envelopment analysis (DEA) is a linear programming technique, whose main purpose is to compare and evaluate a number of similar decision making units which have different amounts of used inputs and produced outputs. Dynamic method of data envelopment analysis (window analysis), is a method that enables the calculation of performance over time and can result in improved outcomes.We use the model described in this paper, the performance of listed companies in the petrochemical industry review. The evaluation results are indicated with different companies. The results showed that the six companies are 80% more efficient

Performance evaluation of petrochemical firms accepted in Tehran stock exchange using DEA (window analysis)

In the past two decades, organizational performance management has become one of the most attractive topics of study. Each organization is needed to evaluate its system to determine the appropriateness and quality of your work in dynamic environments. Data envelopment analysis provides a theoretical framework for performance analysis and performance measurement. The data envelopment analysis (DEA) is a linear programming technique, whose main purpose is to compare and evaluate a number of similar decision making units which have different amounts of used inputs and produced outputs. Dynamic method of data envelopment analysis (window analysis), is a method that enables the calculation of performance over time and can result in improved outcomes.We use the model described in this paper, the performance of listed companies in the petrochemical industry review. The evaluation results are indicated with different companies. The results showed that the six companies are 80% more efficient

Performance evaluation of petrochemical firms accepted in Tehran stock exchange using DEA (window analysis)

In the past two decades, organizational performance management has become one of the most attractive topics of study. Each organization is needed to evaluate its system to determine the appropriateness and quality of your work in dynamic environments. Data envelopment analysis provides a theoretical framework for performance analysis and performance measurement. The data envelopment analysis (DEA) is a linear programming technique, whose main purpose is to compare and evaluate a number of similar decision making units which have different amounts of used inputs and produced outputs. Dynamic method of data envelopment analysis (window analysis), is a method that enables the calculation of performance over time and can result in improved outcomes.We use the model described in this paper, the performance of listed companies in the petrochemical industry review. The evaluation results are indicated with different companies. The results showed that the six companies are 80% more efficient

Investigating the Factors Affecting the Release Time Management of Profit of Companies Accepted in Tehran Stock Exchange

After Patel and Wolfson (1982) who examined the relationship between news content related to profits and release time of this news during the week, other studies have been done showing that the profits that are declared in the weekend include worse news than releasing profit in the days of the week. It is assumed that opportunistic managers for this reason release their profits at these times, and media pay less attention to hide bad news from market. This study has tested the observations that have changed the profits declaration time between weekdays and weekends to examine more closely the strategic disclosure hypothesis. The hypothesis testing results based on over 4,500 cases of profit declaration during 2001 to 2011 show that directors of accepted companies in Tehran Stock Exchange do not schedule their profits declaration strategically. The effect of some factors influencing the choice of seasonal profits declaration time such as an unexpected benefit, the percentage of free float stock, industry, complexity of the activities of the company and company size during the weekdays were investigated by conducting the Logistic regression test. Among the various factors, test results showed a significant relationship only between the percentage of free float stock and the news announcement time related to the profit