The benefit conflicts between stockholders AND management is one of the arguments that has attracted the attention of researchers in recent decades. Based on the review of the related literature on Corporate Governance structure or the type of OWNERSHIP can posed as an approach solving the problem. So this study investigates the effects of OWNERSHIP type on OPERATING performance of the listed companies in Tehran Stock Exchange. The statistical sample includes 68 companies over a period of five years (1383-1387). The statistical approach was a one-way AND a two-way ANOVA. The findings show that OWNERSHIP type has a significant effect on the ROA, EPS, EVA AND P/E of the companies. The results of Toki test show that regarding EPS it can not be said which group of different type of OWNERSHIP has the least or the most effect on this factor, but regarding ROA AND EVA it should be said that this is the managerial OWNERSHIP which has the most effect on this factors. Furthermore, the institutional OWNERSHIP has the most effect on P/E factor. But not on the criteria of ROE, ROI, RI, REVA, MVA, AND Q of the companies from the statistical points of view. Also, in the study of the simultaneous effects of the type of industry AND OWNERSHIP on OPERATING performance of companies, OPERATING performance based on accounting approach is not effected by the industry factor whereas OPERATING performance based on the three different approaches of financial, value added AND integrative is affected by the industry factor.

The OPERATING Cycles give management action on employing different Conservatism Level in case of various conditions of market AND OWNERSHIP Structure. According to importance of the accounting Conservatism, this study examins the impact of the OPERATING Cycle AND OWNERSHIP Structure on the companies Conservatism by C-Score Method. The financial information of 80 companies Listed are analyzed in Tehran stock exchange within the period (2006-2010). Pool data model according to Limer testing are used for regression coefficient. Liner regression model in security Level 95% with helps of spss AND Eviews soft wares are used for testing hypotheses, for investigating OPERATING Cycle effect AND OWNERSHIP Structure (independent variable) on companies Conservatism Level (dependent variable). Result of hypotheses testing show a meaningful AND positive relation between Institutional OWNERSHIP AND Conservatism Level of companies, furthermore a meaningful AND positive relation exist between OPERATING Cycle AND Conservatism Level of companies. But meaningful relations aren’t found between Block holder AND Conservatism Level of companies.

The main purpose of formulating AND implementing of the corporate governance principles is to create confidence among financial market activists AND to encourage the managers to take steps in the interest of the corporate rather than pursuing their personal interests. So it can be expected that formulating AND implementing the mentioned principles would increase the confidence of the owners AND other interest groups AND ultimately reduces the agencies AND supervising COSTS. The more coordinated AND favorable the OWNERSHIP AND management structures,it lead to create value to the company in several ways in which the most important one is the reduction of the conflict of interest between the managers AND the owners, AND improving these measures would reduce the agencies COSTS. This research has been done in order to determine the direction AND the amount of the influence of each of managerial AND OWNERSHIP structures of corporate governance over the agency COSTS. The research method is cause - effect AND it is applicable objectively according to the function of the results in the capital market. The test method is multi-variables regression by useing panel data AND the mean comparison test has been used to investigate the variable of the separation of CEO post from the chairman of the board’s. In total, the results obtained from analysis of data from 124 companies listed in Tehran Stock Exchange during 2006-2013 indicate that the separation of the CEO from chairman of the board has the opposite effect on agency COSTS. The percentage of free float stocks affects the agency COSTS directly. Board independence, board size, government OWNERSHIP, board OWNERSHIP AND institutional OWNERSHIP have no impact on agency cost. The company's size AND financial leverage are the controlled variables of the research.

Background: Over the past decade, many hospitals have adopted hybrid OPERATING rooms (ORs). As resources are limited, these ORs have to prove themselves in adding value. Current estimations on stANDard OR COSTS show great variety, while cost analyses of hybrid ORs are lacking. Therefore, this study aims to identify the cost drivers of a conventional AND hybrid OR AND take a first step in evaluating the added value of the hybrid OR. Methods: A comprehensive bottom-up cost analysis was conducted in five Dutch hospitals taking into account: construction, inventory, personnel AND overhead COSTS by means of interviews AND hospital specific data. The COSTS per minute for both ORs were calculated using the utilization rates of the ORs. Cost drivers were identified by sensitivity analyses. Results: The COSTS per minute for the conventional OR AND the hybrid OR were € 9. 45 (€ 8. 60-€ 10. 23) AND € 19. 88 (€ 16. 10-€ 23. 07), respectively. Total personnel AND total inventory COSTS had most impact on the conventional OR COSTS. For the hybrid OR the COSTS were mostly driven by utilization rate, total inventory AND construction COSTS. The results were incorporated in an open access calculation model to enable adjustment of the input parameters to a specific hospital or country setting. Conclusion: This study estimated a cost of € 9. 45 (€ 8. 60-€ 10. 23) AND € 19. 88 (€ 16. 10-€ 23. 07) for the conventional AND hybrid OR, respectively. The main factors influencing the OR COSTS are: total inventory COSTS, total construction COSTS, utilization rate, AND total personnel COSTS. Our analysis can be used as a basis for future research focusing on evaluating value for money of this promising innovative OR. Furthermore, our results can inform surgeons, AND decision AND policy-makers in hospitals on the adoption AND optimal utilization of new (hybrid) ORs.