the results of examination of annual financial statements by independent experts (auditors) are presented in reports. we have tried to examine and evaluate the activities of two important professions of accountancy and auditing in iran, in preparing and validating annual financial statements, and relate these evaluations to group behavior of share – holders and analyses of stock – brokers. for ...

This article provides analysis and a reflection on basic measurable properties of qualifications, modules, units and other groups of learning outcomes, as a theoretical base for their multidimensional classifications in emerging reforming qualifications frameworks. Learning outcomes, as the main elements of a qualification, are written and organised within units of learning outcomes and differe...