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Abstract

As a useful editorial practice, The Iranian Accounting and Auditing Review publishes abstracts. of theses and doctoral
dissertations which were successfully defended at the School of Public and Business Administration in the the past. Mr Mohammad Sadeghi has furnished abstracts of the following researches under a special section, "Applied Research in
Accounting" with the following content:
]- An Examination of the Budgeting Process in the "Tire and
Rubber" Industry in Iran. By: Mahboob Jalilpour
2- A Survey of the Methods Used for Translation of Assets and Liabilities Denominated in Foreign Currency by Iranian
Compaines.
By: Seyed Hashem P. Azarsa
3- An Investigation of the Behavior of Net Income with Respect to the Configuration of Items in the Balance Sheet and
the Income Statement.
By: Mohammad R. Jafari
4- A Study of the Operating Budget Preparation Process in the
"Shipping and Ports" Organization. By: Sohrab Jahandoost