Showing papers in "Iranian Journal of Business and Economics in 2017"

The Impact of Financial Crisis Effect on Tax Avoidance of Accepted Companies Study Case in Tehran Stock Exchange

Abstract: The aim of this research is checking financial crisis effect on tax avoidance when marginal profit is more than sumptuary profit company will be proceeding tax avoidance activities. In fact, when company has financial problems (financial distress), tax avoidance benefit would be more than its expense and manager will have more motive for tax avoidance. This research is attended to checking financial problem effect on tax avoidance. The period of this research is contains 1388 to 1393. Sample is included 104 accepted companies in Tehran stock exchange. Stability test of research variable, F test of Limer to distinguish data are panel or money and hypothesis test of research all done with Eviews 7 software. Results show there is direct and meaningful connection between financial crisis and tax avoidance it means, if company have more financial crisis, tax avoidance will be more.

The Major Purpose of the Study was Examining the Current and Optimal Performance in Terms of the Financial Dimension and Customer Satisfaction in Milad Hospital

Abstract: The study mainly aimed to examine the current and optimal performance in terms of the financial dimension and customer satisfaction in Milad Hospital. This procedure has been developed through a detailed and integrative attitude toward the organizations’ performance in the form of a framework for evaluating the appropriate and comprehensive performance. Data gathering procedure entailed field research method and a questionnaire. In order to examine the difference between the two dependent variables and paired or dependent samples, ttest was used and non-parametric Friedman test was used for ranking the variables. The statistical population consisted of the managers, vice-presidents, heads and personnel of Milad Hospital. The final sample size included 112 participants. The results of the study demonstrated that except for the financial dimension, there was a significant difference between the current and optimal performance dimensions. In other words, Milad Hospital was significantly successful in its current performance in terms of the financial dimension. With regard to the rest of dimensions, it had a moderate level of performance. The first and second rankings for the optimal performance were related to the customer satisfaction and financial dimension while the first and second rankings for the current performance were related to the financial dimension and customer satisfaction.