Environmental

Purpose-based costing is a modern evaluation technique used to advance organizations and companies. However, Iran has not utilized the technique yet. Thus, the present study aims to investigate factors affecting costing systems based on purpose in Hospitals of Tabriz in northwestern Iran. The statistical population of the study included all staff members working in the financial section of Hospitals in Tabriz from among which 64 subjects responding to the questionnaires were selected as statistical sample. The questionnaires were of two parts. In the first part, effective factors including organizational, human and environmental factors were investigated. In the second part, barriers of operating the costing system including technical, behavioral and cultural barriers were identified. This study is a survey type in which non-parametric T test was used to assess research hypotheses. Results from the study revealed that organizational, human and environmental factors affect successful implementation of purpose-based costing system and technical, behavioral and cultural barriers do not affect its implementation.

For apply government Tissues need for a budget schedules. To make use money and financial policy and use of rate sociality resource. This research for evaluation the resource of budget in an inflation among (2001- 2004) years in Islamic republic of Iran use. Identify of weakness and sing difficulty’s, use, budget control, change the wages to estimate the cost and wages, wages use of resource from change the rational of inflation rate. Financial resource create budge income three section increasing wages, decreasing cost during period (2001- 2004) years from spent expert oil material and non-oil material inspection increasing wages very infection for inflation rate. Give external’s money for reason a few and internal money for reason non Deposit of Bank system, customs wages and pay toll’s for reason facilitate in expert and present expert communication’s few infect in inflation rate. This research include eight Divert Hypothesis in from three major Hypothesis. For agreement or Disagreement research Hypothesis for description effect themes make request research and use Likert scale deduction for consider productivity. Review and created information in way library and information to complete and loyal results use and reason of make math the inflation rate Discussing. Infernality introduction of research in internal and external Iran determine to deduction.

This research study is aimed to investigate barriers and problems of establishment process of integrated accounting information systems (IAIS) in the universities of an emerging market (Iran) in order to facilitate their establishment. The research population includes Iranian state universities’ CFO and his/her deputy, as well as IT specialists involved in the process of establishment of IAIS in those universities in 2016 and 2017.  The required data was collection using a questionnaire designed and developed by the researchers in accordance with the     literature (there was no standard questionnaire).The collected data was analyzed at three levels "Total population (Population) ", "CFO or Deputy" (Managers) and "IT Specialists"(Specialists). The results at “Population " level show that the most important problem is related to” design and establishment of the IAIS" and problems related to “project analysis and risk” and “plan” are the least important. Other problems are “employees“, “culture”, “managers”, “and level of information technology and information systems in the university”. From the Managers and Specialists’ point of view problems related to "design and establishment of IAIS” have the most importance. This case study would be of value to regulators, senior managers, system analysts, university authorities especially CFOs and IT managers, and researcher especially in developing and emerging markets.

Recent increased Islamic awakening in many Muslim societies, have given a momentum to rise of contextual necessity for Islamic culture. As religion and way of life, Islam framed in city. City morphology according to Islamic ideology has brought interest to the discussion among the specialists and professionals involved in Muslim world for many decades, particularly in Iran. This goal can be achieved by experts and intellectuals and her particularity should be defined and illustrated. The present paper will attempt to synopsize and express some visions for contemporary and future urban form and architecture for Muslim cultures and societies principally for Iran. This research will try to pursue the main frameworks for the study of cultural fabrics reflecting on urban configuration, and also will delineate the qualities of spatial aspects, and make some recommendations at the end. This effort is a tentative rebirth which, it is hoped, will stimulate further discussion and research on the merits of the Islamicity.