درخت حوزه‌های تخصصی

One of the increasingly important organizational considerations involves occupational health and staff safety. Hence, it is crucial for the managers to identify the key organizational factors contributing to reduce work-related accidents. This study was conducted on 340 workers, employees, experts, supervisors, directors, and managers. The data evaluation involved a questionnaire while the analysis involved SPSS. Additionally, the Kolmogorov-Smirnov test, Pearson correlation, and Kruskal-Wallis test were employed. With regard to the main criteria, the HR training procedure had the highest effect while the HR hiring procedure had the lowest effect on work-related accidents. Considering that HR training procedure has the greatest effect on reducing work-related accidents, it is critical to continuously optimize the training courses; There by to curb the major work-related accidents.

The objective of present study was to identify and evaluate the organizational structure of agile universities. The research method was mixed (qualitative-quantitative). Statistical populations in the qualitative section consisted of 18 researchers in the field of organizational agility and were selected by purposive sampling method. Statistical society in quantitative section consisted of 150 members of the faculty of management at the University units of Mazandaran province. These subjects have been teaching in the universities at least for 10 years. Stratified random sampling was done considering the size of the faculty members in each college. The sample size was 90 people calculated based on Cochran Formula. Data collection tools in qualitative section were semi-structured interviews and questionnaire respondents agreed determining factor in the quantitative part questionnaire had 25 questions drawn from the results of the interviews. This question has two dimensions and evaluated the existing and desired agile organizational structure. In the qualitative data analysis methods, using the technique of open coding, axial, and selective and Kendall test showed agreement among experts; In the quantitative data analyses using descriptive and inferential statistics were used. The qualitative findings stage of the existence of qualitative show there are 7 factors and 25 indexes. Kendall's coefficient of agreement for the issue of the right size were (0.72), improving the organizational level (0.66) decreased organizational formalities, (0.67), effective communication, (0.69) now and integration (0.61) the center of decision-making (0.67) and the improvement of human resources. So these concepts were introduced as aspects of organizational structure. The findings of this assessment indicate that between the status quo and the ideal situation is marked on all sides there is a significant difference. Most of this difference in the dimensions of formalization and the lowest levels in the structure; According to the strategy managers and planners Islamic Azad University about creating agile university research findings can provide special approaches.

Earnings management has inverted the main objective of financial reporting through the distortion of the actual economic performance of companies and prevented the complete transfer of information to market. Given the importance of subject of research, incentives that cause earnings management have been reviewed from various aspects. The main purpose of this research is to examine the relationship between competition in industry and pricing power at product market and earnings management in the companies listed in Tehran stock exchange. For this, modified Lerner index was used to measure pricing power and three middle Lerner indices including industry, reverse number of firms in the industry, four-firm concentration ratio were used as the indices of competition in industry. To measure earnings management, Modified Jones Model was used. The statistical population consists of all the firms listed in Tehran stock exchange. With regard to the considered criteria, 100 companies among 9 industries were selected as sample based on two digit ISIC codes. Findings of research indicate that the companies which enjoy the pricing power at product market less likely manage their earnings. Another finding indicates that earnings management increases by increasing competition in industry. Hence, the investors who intend to invest in competition industry should pay more attention to earnings management.

Current article is allocated to the report of a research in which the income elasticities of urban families” demand for public education in time period of 2008-2013 were estimated separately according to the income deciles and by applying Rotterdam Demand System, it was clarified that public education is normal commodity. Different size of estimative elasticities indicated that public education is necessary for the families belonged to the sixth and tenth income deciles and it is lux for first to fifth income deciles and it can be expected that if the income of families belonged to the first to fifth deciles faces with reduction, mentioned families for one percent reduction of income will reduce their demand for public education more than one percent and they will consume the related sources for necessary commodities and services. In contrast, the families belonged to the sixth to tenth deciles reduce the share of lux commodities and services in their cost basket so that not to be forced to reduce their public education costs proportional with income reduction. Therefore, the effective policies on families” income should be compiled and executed in a manner that not to cause to reduce the demand of families for education and especially groups with low and medium income.