Vol. 1- No. 4
Article title:
RELIABILITY MEASURES OF A DEGRADABLE SYSTEM WITH STANDBY SWITCHING FAILURES AND REBOOT DELAY
Authors:
M. A. El-Damcese,  M. S. Shama
Abstract:
In this paper, we study the reliability measures of a degradable system in which switching failures and reboot delay are considered. Failure times and repair times of failed units are assumed to be exponentially distributed. There are two types of repair. The first is due to failed state. The second is due to degraded state. The expressions of reliability characteristics such as the system reliability and the mean time to system failure MTTF are derived. We used several cases to analyze graphically the effect of various system parameters on the system reliability and MTTF. We also performed a sensitivity analysis for the reliability characteristics with changes in specific values of the system parameters.
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Article title:
The relationship between organizational commitment, emotional intelligence and organizational learning (Case Study: Yadak-Resan company)
Authors:
Seyed Hasan Kia; Mohammad Emami
Abstract:
This study investigates the relationship between organizational commitment, emotional intelligence and organizational learning in Yadak - Resan Company. Methods of this study are a descriptive correlation. Sample employee involving 63 people who were selected by random sampling according to Morgan approach. The number of female employees was 17 and the number of male employees was 46. Data were gathered from the questionnaires EQ Azizi (1387) Organizational Learning Mirkamali (2007) and organizational commitment Alen meyer. For data analysis, correlation and regression methods are used simultaneously. Results shows that emotional intelligence,  commitment to organizational learning and organizational learning have a significant positive correlation together. Significant relationship between organizational learning and organizational commitment is also investigated.
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Article title:
Developing EFQM and VIKORE methods as appropriate framework for evaluating the performance of Iranian free trade zones
Authors:
Hassan Jafari
Abstract:
This research is aimed at developing an appropriate framework for the evaluating the performance of Iranian free trade zones by using EFQM and VIKORE methods. At the first based on the EFQM nine standard criteria the performance of each free trade zones evaluated. Then by considering the obtained data in prior step the decision matrix of VIKOR method has been constructed and Shannon Entropy method is applied in second step to measure the weight of all EFQM standard criteria according to their importance level in free trade zones performance evaluation. The obtained result from Shannon Entropy method revealed that the Strategy and policy has gained the highest weight. Then by using VIKOR studied free trade zones such as Kish, Gheshm, Aras, and ArvandChahbahar have been prioritized.The resulted obtained by the VIKOR model showed that, Kishget the first, Qeshm the scond and arvand third and Chah Bahr and Anzali get the fourth and the fifth respectively.Therefore we can infer that studied free trade zones are on their Excellence procedure.
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Article title:
Relation between Job Involvement and Service Quality
Authors:
Malikeh Beheshtifar; Mohammad Emambakhsh
Abstract:
Job involvement is the internalization of values about the work or the importance of work according to the individual. Job involvement may appraise the ease with which a person can be further socialized by an organization.The construct of job involvement is somewhat similar to organizational commitment in that they are both concerned with an employee’s identification with the work experience. However the constructs differ in that job involvement is more closely associated with identification with one’s immediate work activities whereas organizational commitment refers to one’s attachment to the organization. Employees with high levels of job involvement are considered as an important asset to an organization and motivated and committed employees are more productive and higher productivity usually results in higher profits. Studies show job involvement could lead to better service quality. Service qualityfocus on meeting the customers’ needs and requirements, and how well the service delivered matches the customers’ expectations of it. The re-emergence of interest in employee involvement in the managerial literature was premised on the increasing importance of product and service quality in an increasingly competitive environment and failure of involvement leads to employees being dissatisfied and unwilling to summon the effort needed to provide a higher standard of service quality to customers.The study shows that employee involvement can support employers’ objectives to raise levels of work performance and can also enhance the qual¬ity of employees’ lives at work. Employee involvement is a critical element of work quality, both in itself and for other key dimensions of work quality such as physical working conditions and work intensity. 
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Article title:
An empirical study on the organizational structure and organizational learning (Case study: medical university of Semnan)
Authors:
Yadollah Hemmati; Seyed Hasan Kia
Abstract:
The primary aim of this survey is to study the relationship between organizational structure and organizational learning in medical university of semnan. The statistical population includes 300 employees and managers of the proposed insurance company across in Tehran province, Iran and a sample of 73 people are selected, randomly for the survey. Questionnaire is used as a major tool of data collection. Validity of the questionnaire is confirmed through content validity by professors and experts. Reliability of the questionnaire was calculated using Cranach alpha. SPSS software is used for data analysis. Research findings illustrate there is a significant relationship between organizational learning  and two dimensions of organizational structure, i.e. formalization and centralization. No significant relationship was observed between complexity and organizational learning.
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Article title:
The relationship between leadership style and knowledge creation
(Case study: Islamic Azad University of Semnan)
Authors:
Seyed Hasan Kia; Mohammad Emami; Milad Monshizadegan
Abstract:
Knowledge is now recognized as one of the key resources contributing to competitive advantage in modern organizations. Accordingly, the ability to effectively manage the knowledge of an organization's workforce is an important and contemporary challenge. While it is well known that leadership can play an important role in engendering effective knowledge management activity relatively little is known about which styles of leadership are most appropriate for this task. A survey of 250 primary knowledge in Islamic Azad University of Semnan was carried out to examine the relationship between dimensions of leadership as presented the dimensions of knowledge creation as. A significant and positive relationship between the leadership style displayed by an organization's primary knowledge manager and that organization's knowledge creation activity was found when that style is Transformational or Transactional.
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Article title:
Numerical method for Solving a kind of volterraintegro-differential equation using differential transform method
Authors:
H.Seiheii, K.Ghorbanpoor, M.Rezaii
Abstract:
In this paper we use differential transform method for solving nonlinear and linear volterraintegro-differential equation with the kernel as   by usingefficient techniques. We approximate the kernel of integral equation with Taylor series and make integral equation simpler by using some techniques that when we use differential transform method, we do not need difficult computation. Such that without these techniques,solvingintegro-differential equation by DTM method becomes hard. Through some examples, we have shown the application of these techniques and differential transform method.
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Article title:
AN INVESTIGATION OF ENVIROMENTAL FACTORS AND APPROPRIAT ESTRATEGIES IMPACT ON GAS EXPORTATION OF IRAN
Authors:
Manouchehr Jofreh; Mina Jamshidi Evanaki; Manouchehr Davoodi
Abstract:
In energy world, natural gas - as a sort of clean fuel which has a value-added capability of 20 times more than other fuels- has been famous for being century strategic good.
The 21th century is named gas century. Gas consumption of Europe will increase by 2.8% and its importation in neighbor countries such as Turkey will reach 30 billion cubic meters in 2010. This will reach 80 billion cubic meters in India. These all depict a suitable market potential for Iran's gas exportation with current production volume of 115 billion cubic meters a year. In this research we have investigated the environmental factors and suitable strategies impacts on gas exportation of Iran. The statistical population of this research includes experts and managers and chairmen of operational and staff units of Iran national gas corporation, Iran national oil corporation and other subsidiary firms. The sample size, applying random classification sampling method was estimated 57 people.
Hypotheses of the research as follows:
1.    Marketing factor is the most important environmental factor which affects Iran's gas exportation.
2.    National security factor affects Iran's gas exportation.
3.    Technology factor affects Iran's gas exportation.
4.    Competitors factor affects Iran's gas exportation.
5.    Economical factor affects Iran's gas exportation.
6.    Strategy factor affects Iran's gas exportation.
In this study, we have applied SPSS software and descriptive and inferential statistical methods (such as frequency table, mean, regression analysis) in order to analyze.
The results show that competitors factor defines 78% of variance of Iran's gas exportation and strategy, marketing , national security, technology an economy can respectively 9% , 5%, 2% ,0.08 % and 0.05% of it.
Therefore the first hypothesis is rejected since the most important factor which affects Iran's gas exportation is compeitors factor.
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Article title:
The Application of Pole-Pole Array for The Detection of Shallow Structures Case of studies:south west of Tehran,Iran
Authors:
Hamid Reza Samadi, Mohammad Reza Samadi
Abstract:
Geoelectric measurements are nowadays an indispensible tool for investigating the shallow subsurface because the deduced conductivity distribution often provides valuable information for environmental, hydro geological and engineering applications. Although the geoelectric equipment has developed rapidly over the last few decades, most geoelectric surveys are still based on 2D surveying strategies  involving  conventional  co-linear  electrode  configurations.  Although  this approach often provides useful subsurface information, it may lead to serious misinterpretations in the presence of pronounced 3D subsurface features. At sites with complex resistivity structure, the 2-D  assumption  may  introduce  significant  error  and  the  resulting  2-D  images  can  contain significant distortions. Three-dimensional electrical resistivity can be a practical tool for resolution of complex subsurface heterogeneity. Perhaps the most important reason though, why application of 3D geoelectric surveys are not yet well established, is the lack of appropriate 3D experimental design strategies. 3D geoelectric surveying typically requires a large number of electrode positions to be occupied at the grid points of the rectangular area under investigation. This number is usually much larger than the number of electrodes available. Resistivity images are created by inverting hundreds to thousands of individual resistivity measurements in order to produce an approximate model of the subsurface resistivity. In this paper, the objective is the study over shallow structures using 3D pole-pole array. The site is situated in Shahriar County which is located 22 km to the southwest  of Tehran in Iran. Due to technical  limitations,  the number  of current and potential electrodes was limited in the field. Therefore,  the choice of the appropriate array for the survey which depends upon optimizing resolution capabilities and the signal-to-noise ratio was crucial. The survey was conducted in a 3D pole-pole survey with an electrode spacing of 25 cm covering 1.5 m by 1.5 m area over a rectangular cubic box made of aluminum with dimensions of one and a half meters in length and twenty-five cm in width and height. After data acquisition, resistivity data was inverted  with the RES3DINV  program and the vertical  and  horizontal  sections were provided. Then a 3D plot of subsurface layers was obtained with the Slicer/Dicer program. The results indicate high ability of this method in order to detect Shallow Structures
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Article title:
Analyzing the Impact of Exports' Market-Oriented on the Features of International Trade Relations and the Impact of the Features on Exporting Performance (Case Study: Pharmaceutical Industry in Tehran Province)
Authors:
Mohammad Rikhtegar,  Abdollah Naami, Asghar Moshabaki
Abstract:
Export is vital tools for countries to meet their goals of economic growth and prosperity (Rasla & et. al., 2007). Unfortunately, much of our country's foreign revenue comes from oil exports. In fact, one of the fundamental goals of economic without oil is exports development.
In our country, depending on factors such as having difficult access to and poor quality of information on foreign markets could not have met  the desired position in the field of non-oil export. Market-oriented as a view of the integration with the capacity of organizations to anticipate, respond to , and exchange to environmental fluctuations determine export performance. Thus, it would be of highly importance for Iran to specify the probable factors affecting the market-oriented in companies exporting, and yet to investigate the effect rate of the factors on export performance. On the other side, when the companies are in deal, the exporter companies are encouraging to accomplish the market-oriented in exports, and signifying the facilitator agents (Hussein & Doa'aee, 1389). In the present study, the analysis of the impact of  exporters' market-oriented on the behavioral aspects of international trade ties including dependence, cooperation, and communication distance as well as their influence on export performance would be in question.
In this regard, drug issues are to be crucial. The pharmaceutical industry is nowadays getting the first place among different industries in the globe (Ebadi & Ghavami, 1388), and it owns the seventh rank in Tehran in case of exporting.
Data collection is of field study type; the process of performing is of descriptive and correlation-survey, and the goal is of applied type. Based on the industry, mining, and trade organization,  there would be 45 exporters in drug industry in the vicinity in Tehran. The questionnaire of the study pertaining to the Rasla and et., al's study in 2007. To test the hypothesis and model of the study, data analysis is done by confirmatory factor analysis, correlation, and structural equation modeling (Regression analysis). Yet a statistical model is utilized for analyzing the relationship between vivid and indigenous variables. The software in the study would be SPSS.
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Article title:
Electrical Conductivity and Potassium Leachate Tests in Groundnut Seed Evaluation
Authors:
Seyyed Ali Noorhosseini-Niyaki; Mohammad Naghi Safarzadeh-Vishekaei
Abstract:
In order to study the effect of temperature and duration on electrical conductivity and potassium Leachate of groundnut seed was performed 2 tests in agronomy laboratory of Rasht branch Islamic Azad University during 2013. Experiment was factorial with basis of randomized complete block design in 3 replications. First factor was germinator temperature in 2 levels (20 ° C and 30 ° C) and second factor was the duration in 3 levels (Immediately after stirring, 24 hours and 48 hours in distilled water). The results showed that effects temperature and duration of leak material was significant. The minimum electrical conductivity of groundnuts seed (0.251 ?S cm-1 g-1) was in treatment of immediately after stirring in distilled water at 20 ° C. In addition, maximum electrical conductivity of groundnuts seed (23.374 ?S cm-1 g-1) was in 30 ° C and 48 hours in distilled water. Also, effect of seed mass storage duration was significant on the amount of potassium leakage from groundnut seeds. Minimum and maximum amount of potassium Leachate from seed groundnut was obtained in treatments of immediately after stirring (0.347 ppm g-1) in distilled water and 48 hours in distilled water (3.023 ppm g-1), respectively.
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Article title:
The Governance Resulting from Family Ownership and the Comparative Study of the Qualitative Features of Accounting Profit in Family and Non-family Companies
Authors:
Mina Lalepour, Mahbobe Khan Ahmadi
Abstract:
The main goal of the present research is to compare some qualitative features of profit in family companies and non-family companies. The statistical sample of the present research entails 157 companies and the research period has been from 2007 to 2011. To achieve the main goal of the research and by using the effective interference criterion, our statistical sample was divided into two groups of family and non-family companies and the qualitative features of profit (including the
quality of accruals, profit consistency and information content of profit) were studied by comparing the averages. The results showed that only profit consistency, from among qualitative features of profit, of family companies was different from other companies. Meanwhile, according to the findings, there was not a meaningful difference observed between other qualitative features of family companies and other companies.
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Article title:
Sea Wave Energy Prediction Using Adaptive Neuro-Fuzzy Inference Model
Authors:
Farshid Yahyaei, Mahmod Samiei Moghadam, Hossein Rahimian
Abstract:
Sea wave energy which is one of the promising renewable energy types has a direct relationship with the wave climate. The purpose of this study is to investigate the relationship between sea wave energy and meteorological variables and wave climate such as wind speed, air and sea temperature and wave height of the Gulf of Oman. It is shown that fuzzy logic modeling of these variables provides the possible non-linear relationship between them and consequently the wave energy can be predicted including the possible uncertainties in the system behavior. Compared to traditional approaches, fuzzy logic is more efficient in linking the multiple inputs to a single output in a non-linear manner. A Takagi–Sugeno type fuzzy inference system is employed to predict wave energy amount from meteorological variables in the absence of wave records. This study aims to investigate wave power along the northern coasts of the Gulf of Oman. For the application of the proposed approach the offshore stations located in the Gulf of Oman are used. The results are compared with the classical wave energy equations too.
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Article title:
An Investigation of the Realtionship between Job Satisfaction and Organizational Commitment
Authors:
Mohammad Reza Mohammadi; Mahnaz Eskandarian
Abstract:
Managers often increase putting pressure on employees in dealing with several issues such as increased competition, increased costs, budget cuts, productivity maintenance and preventative maintenance. It is assumed that while a person is employed in an inistitute, all the conditions existing in the organization have to be accepted by him/her. Yet, when accepting these conditions of hire, the satisfactory performance of forces is not the reason for the job satisfaction. However the employees who work in an inistitute might prioterize the financial problems due to
their traditional attitudes and economic pressures, where they might obey their managers due to being afraid of losing what they possess or their benefits. Yet today individuals search for works with the full content of growth and job autonomy, where on they hold a high value on their spiritual needs. These people in the light of being found unsatisfied with their work would spend their time and effort on other issues. Hence, it is assumed that Motivating staff under the best
circumstances is not easy; one of the issues associated to job satisfaction and motivation is the issue of organizational commitement where it received an extensive manangemnt subjects to itself.
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Article title:
A Study on Factors Affecting Exports Performance of the Customs of the Ports (The Case of an Iranian Ports)
Authors:
Hayat Albukhanfar; Younos Vakilalroaia
Abstract:
The aim of this article is explanation of the relationship between strategy of exports market development and performance and identification of factors affecting the exports performance of the customs of the ports. The study is based on deductive reasoning and applying structural equation modeling (SEM). Population in this study includes all of the economics experts and practitioners working in the port of Khorramshahr and 219 of them are selected as sample size. Afterwards, factors affecting on exports performance of the customs of the port is studied based on the model presented in this article. The results indicate that market and industry characteristics and strategy of exports market development has a significant impact on exports performance of the customs of the port.
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Article title:
A study of relationship between Applied Innovation in Marital Actions related to the Level of Intelligence in Individuals and Male and Female Patients Afflicted to HIV Virus
Authors:
Maryam Nemavizadeh
Abstract:
This study aims at analyzing relationship between the rate of applied innovation in marital actions related to the level of individuals’ talent Intelligence and marital satisfaction in male and female patients afflicted to HIV virus. The design of this research is pre-occurrence and using existed samples 60 male and females (30 couples) afflicted to HIV virus were selected. The tools of this research contain 47 question of Enrich marital satisfaction and Rion’s developing Matrixes. The research hypothesis was used by Pierson correlative method and result at the level of 99% confidence was determined and research hypothesis about relationship between marital satisfaction and male talent, and relationship between marital satisfaction and female satisfaction was rejected and H0 was accepted. The two research hypotheses were analyzed using t-student and the result showed that both are rejected at the level of 99% confidence and H0 was accepted. The results showed that there is no significant relationship between marital satisfaction and male and females’ talent.
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Article title:
Evaluation of Individuals who attempt to suicide
Authors:
Simin Soleymani and Masoumeh Vaghari
Abstract:
The suicide is one of the wretched phenomenon’s with several known psychological, social, cultural, biological dimensions and accordingly generates economical, human consequences and etc. The issue considers as a high priority not only due to its widespread and expansion all over the world but also for existence of background in the society suitable for occurrence of this phenomenon. Suicide has includes a variety of causes and motivations with an important share of depression, stress, neurotic disorder. The idea of this study is evaluation of the relation among social variables which cause to outbreak and widespread psychotic and behavioral disorders and anticipating these disorders based on social variables. The study was proceed based on random method and for 80 patients referred to clinic and hospitalization section in psychotic section of Tehran Taleqani hospital on 1391 because of their psychotic and behavioral. One of the suicide's roots backs to psychotic or psychotic disorders. According to presented studies, the people who suffer from psychotic disorders will more closely to suicide probability. Of course this disorder is dangerous in addition to other psychotic disorders such as depression and decrease suicide probability. We, in this paper, intend to present the relation between various factors and capability to suicide attempt focusing on mental disorders especially psychotic ones and by means of current studies.
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Article title:
Studying the relationship between profit prediction precision and unusual return of stocks of newly entered companies in Tehran Stock Exchange
Authors:
Nader Asgaryan; Hashem Eftekhare; Zeynab Eftekhare; Behnam Samadiyan
Abstract:
The goal of the present study is to determine profit prediction precision and unusual return of stocks of newly entered companies into Tehran Stock Exchange. Therefore, the data of 104 newly enlisted firms for the time period between 2006 and 2012 were utilized. The statistical methods of average presupposition of a society, two independent societies' average comparison presupposition, one variable regression, and the meaningfulness of correlation coefficient test were used. The findings of the present study showed that the precision of profit prediction by managers was more than the precision of profit prediction by using time series models. Also a negative relationship existed between profit prediction precision and unusual return of new stocks.
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Article title:
Investigating the effective indexes on investment and stocks abnormal return increasing of accepted firms in Tehran Stock Exchange
Authors:
Alireza Zamanpour; Shahrokh Bozorgmehrian
Abstract:
This study is an attempt to investigate the abnormal return and effective indexes on capital increasing in Tehran Stock Exchange. The sample size of the present study includes 296 firms in the period of 1998to 2008. The findings of this study show that abnormal return is affected by effective factors on capital increasing in accepted firms in Tehran Stock Exchange and basically affected by variables like capital increasing resulted from stock liquidity, cash and claims , rate of ownership centralization, firm size, debt ratio and firm size. Also, announcement of capital increasing from cash and claims at the end of announcement week had positive cumulative return for stockholders which was 2.72. The results of this study revealed that in Iran market the stockholders in reaction to this announcement pay more attention to capital increasing than other mentioned factors.
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Article title:
Surveying student cognitive disorders in basic concepts of mathematics
Authors:
Ahmad Hedayat Panah Shaldehi
Abstract:
The main aim of this research is surveying the performance of students in cognitive disorders in basic concepts of mathematics. The studying samples were 842 students of different higher education centers in Guilan province in 26 classes during 4 educational terms in 2011-2013 in the fields of computer, accounting, sewing design, graphics and electronics and marine telecom that 3 classes involve in 96 students which are boys, three classes which are girls and boys 53 student and 20 classes which are girls. The performed test was a diagnostic evaluation. The results of diagnostic test show that students faced with a disorder in realizing of main concepts of math such as function, differential, derivative, radian and trigonometric circle and about 55% of students didn't realize it. This learning's disorder involve in spread extent of disables and problems in solving the math problems and their realization. This disability is higher incidence but in some parts the signs of these learning problems in adults and teens are seen.
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Article title:
The Comparison of Students’ Perception and Expectation of Service Quality at Ilam Public and Private Universities
Authors:
Shamsaldin Jamalinesari
Abstract:
Services in today's competitive environment, are most worthy of attention from the viewpoint of both institutions and countries. Educational systems are offering services that have been standardized and sometimes these services take reform by native professionals. To adapt existing performance with standards the evaluation of service quality expectations of university students are valuable resources. Students have unrealistic expectations of universities and if universities have complete understanding of them, they can manage these expectations in a
reasonable level. This research attempts to analyze and compare the expectations and perceptions of students from public and private universities of service quality at Ilam town. Sampling in this study is stratified random sampling. Statistical data of this study according to the sample size are determined by 350 students from public and private universities of Ilam town. The evaluation of collected data was performed with the software SPSS version 15. Comparing the two population tests (test T) and several community comparisons (ANOVA) showed that there is a difference between expectations and perceptions of students of services quality in public and private universities. As a result, among ten raised hypotheses in this study only hypothesis 9 was not accepted and rejected. Keywords© 2011 Published by Elsevier Ltd.
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Article title:
Study of rural management and optimal consumption to reducing poverty
Authors:
Hossein Ebrhaimzadeh Asmin
Abstract:
Poverty is one of the main problems of the current period. Despite the enormous progress economically, million People around the world who most of them live in rural areas, still live in poverty and poverty is cause of social problems. One of the major causes of rural poverty can be pointed to economic factors. If we can solve the problem of rural employment and income, poverty can be reduced. In this paper, the optimal pattern of consumption and entrepreneurship as two strategies for poverty reduction are introduced. In fact, we will answer the question of how these two factors can influence and reduce poverty.
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Article title:
Studying the effective factors in implementing operational budgeting using cost accounting in administrative organizations (a case study: Medical Sciences University, Western Azerbaijan Province, Iran)
Authors:
Jaafar Sadeg Feyzi; Kamal Khalilpour; Masoud Rezaie
Abstract:
According to the role of organizations and administrations, the governments had in mind to reform budgeting system and finally, they have used performance budgeting. But for implementing this budgeting system, they have fased many problems and obstacles practically .In this research, we have tried to recognize the problems and obstacles which are available and have an effect on performance budgeting and prioritized these problems and obstacles and finally, offered some
suggestions to reduce the obstacles in implementing the performance budgeting to implement cost accounting method. For doing this work, used the questionnaire and we have given it to the University of West Azerbaijan province employees. To do this, we have used a questionnaire which has been distributed between the University of West Azerbaijan province employees. After that, we have tested the research's hypothesizes by analyzing the information of Friedman and chi-square tests. The result showed that the management factors have a meaningful effect on the problems of implementing the performance budgeting to implement cost accounting method.In the other word, For the successful implementing of performance budgeting, we must consider to the management factors including the human factor, technical and process factor and environmental factor.
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Article title:
Welfare change assessing with Application of Differential generalized inverse demand system (DGIDS) for Iran food market
Authors:
Komail Mahjori Karmozdi; Yaser Shahbazi
Abstract:
Purpose of This research is to assess the welfare changes in urban market of Foods containing protein (meat, milk, egg and hen) in Iran and details market linkages between various food species in the Iran food market. Additionally, we estimate measures of consumer welfare changes associated with a variety of foods species. This research presents a Differential generalized inverse demand system. Yearly State of Iran bureau of animal support firm and Statistical Yearbooks of agriculture of Jahad data from 1974 to 2010 are used to formulate the demand system. We calculate exact welfare changes using the compensating variation measure. Result of 10 percent decrease in consumption, equal to 19597198.2 Rial decrease in welfare. Given the high importance of providing these foods containing protein, the government must attempt to provide these goods enough, away from any tension to deal with inflation that reduces the consumption of these foods. Subsidize of these foods and decrease in their price can help with consumers and increases the consumers welfare. The paper describes the first application of Differential generalized inverse demand system in food market of Iran.
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Article title:
Financial Development, FDI and Governance in MENA Region
Authors:
Ahmed Jafari Samimi; Asemeh Gholamrezapour Amiri; Zeinab Rezanejad
Abstract:
The aim of this study was to investigate the role of the relationship between financial development (FD), foreign direct investment (FDI) and governance in the Middle East and North Africa (MENA). The survey is done by using the Dynamic panel data model within the years 2002-2011. The result of this estimation indicates that governance stability is highly significant determinants of financial development into the MENA countries. In addition each level of financial development is now associated with higher level of FDI inflow. Therefore, policies to improve Furthermore inflowing the foreign good and capital and making competition in the countries of sample, reduce the negative impact of governance on financial development in the region are suggested.
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Article title:
Evaluating employees' empowerment effects on their learning; by the approach of Structural Equation Modeling (SEM) (Case Study: Sport Organization of Qom)
Authors:
Mahdi Hassani Moghaddam; Reza Mohammadzade
Abstract:
The characteristics of new modern organizations are dynamism, complexity, ambiguity, and tradition aversion. In order to overcoming the uncertain, complex, and dynamic conditions, the only way for managers is empowering organizations and people through the acquisition of knowledge and skills that quickly becomes obsolete. Hence, having a competent and qualified workforce, which are the foundation of national wealth and the organization's vital assets, will have great interests for organizations, companies, and enterprises. In this paper, the aim is assessing the effects of employees' empowerment on their learning in Sport Organization of Qom. Research hypotheses include the effects of empowerment on each dimensions of learning. For this purpose two standard questionnaires of learning and empowerment were used. After analyses, the priority of learning and empowerment dimensions were determined. The findings confirm all of research hypotheses. This shows the strong effect of empowerment on learning. And also about the presence or absence of these dimensions in this organization, the results indicate that this organization has the dimensions of empowerment but none of the dimensions of learning are exist in it.
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Article title:
Surveying of loyalty, Satisfaction, and Commitment to create value for customers through Relationship marketing approach (Case study: SAMAN E-Payment)
Authors:
Mohsen Rashidi; Ali kanani kashani; Aliasghar Mirzaie
Abstract:
This study was conducted to evaluate the relationship between loyalty, satisfaction, and commitment with relationship marketing to create value for customers and has been designed to collect data from the questionnaires used. The questionnaires have been distributed among individuals 193 customers, of SAMAN E-Payment. In order to analyze the data and present the results of SPSS software and structural equation is utilized. The results of this study show that the between 5 variables (trust, commitment, relationship, customer Perceived value, loyalty) SAMAN E-payment costumers, there are significant relation and correlation. Based on the relationship marketing to component development, hypothesis 5 (loyalty) has the highest average (3.5984), and hypothesis 2 (There is a significant relation between the organization commitment and create value in SAMAN E-payment) has the lowest average (3871 / 3). Finally by doing statistical theory test for the entire hypothesis, all of them were accepted.
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Article title:
Socio Cultural factors influencing the emergence and spread of Modern poetry in Iran
Authors:
Mina Shirvani; Hamid Keshavarz; Mohammad Reza Iravani; Abbas Nozari
Abstract:
From the very beginning of composing first blank verses by Nima youshij in Farsi poetry from the first decades of twentieth century, historical, linguistic and literary factors of this new phenomenon were always discussed. This study is going to discuss social and cultural parameters influencing the rise and prevalence of blank verses in Iranian literature as possible. Theoretical framework includes Georg Lucacs, Lucien Goldman and Michail Bakhtin ideas about sociology of literature. Research method used is library materials and documentary that is studying books, magazines, essays, and university theses and taking notes in an analytic way, and also using internet databases. The central hypothesis is proving the impact of social and cultural factors on the rise and prevalence of blank verses in Iranian literature. In doing so, new social factors in Iranian history such as: modernism in Ghajar and Pahlavi periods in Iran, entering individual and peoples problems in poems, translating European literary works, extension of printing industry and journalism, social, political, legal and civil demands of the intellectual and literary men and familiarity of some people with technical and social achievements, thought and philosophy of the west are discussed. Results show that the above said items are main social and cultural factors influencing on the rise of blank verses. Some lines of outstanding poets in the field like: Nima youshij, Akhavan Sales, Forough, Sayeh and Naderpour are discussed sociologically.
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Article title:
Strategies to enhance organizational learning in Company of Petrochemical Research and Technology
Authors:
Zohre Dehdashti Shahrokh; Rahim Zare; Somaye Moradi
Abstract:
only constant is change, learning process has an important role in comparison with these changes and acquires new habits to overcome the challenges. This study is performed in Petrochemical Research and Technology Company with the aim of identifying current state of organizational learning in this company and providing appropriate recommendations in order to enhance organizational learning and converting it to a learning organization based on the characteristics of a learning organization. The main research question was "what is the current state of learning in Petrochemical Research and Technology Company and how can we enhance organizational learning level of this company to a learning organization?" According to the results, the individual learning is the greater other kind of learning in this company. This organization should pay more attention to the ways of organizational learning, furthermore, it must have detailed planning to enhance the environment learning which take the lowest level of learning.
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Article title:
Operational Planning by Using Balance Score card& Strategy Map In Petroleum Industry Research Company
Authors:
Zahra Mohammadi; Younos Vakilalroaia
Abstract:
This study explains correct implementation strategies guide the organization to survival. The petroleum industry research has begun using Balance scorecard in its strategic, operational planning. Basic concept of the Balance Scorecard presented in four perspectives:Financial, Customer, internal process and learning and growth in operational planning organization faced four barriers: vision, people, Management and Resource. During this way the Balanced Scorecard have been overcome barriers by Translating strategy and creating a common understanding of the strategic to objectives, Measures, Target and Initiative in four perspective financial, customer, internal processes and learning and growth. Managers develop strategies based on the capabilities and limitations of company, in order to having correct implementation strategy focus it. The results of alignment indicators with the strategic objectives show that in financial perspective 85.7%,in the customer's perspective 60%, in perspective of internal processes 61.53% and learning and growth perspective of 78.2% .during this way researcher defined improvement project for obstacle that occur.
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Article title:
Study of the Relationship between Productivity Pragmatics and Quality of Working Life in Particle Board Industry in Golestan Province
Authors:
Javad Sadeghi Panah; Rahebeh Boroumand; Amir Hassan Susaraie; Karim Esgandari; Leila Beigloo
Abstract:
This study was aimed to investigate and identify components of productivity and its relationship with quality of working life in the particle board industry in Golestan province. This research was performed as descriptive, surveying and correlational. After studying research literature and background, components and factors affecting productivity and quality of working life in chipboard industry were extracted and then chipboard industry was provided using the interview and documents of based on preliminary framework of the components extracted from the theoretical foundations. Statistical community of this study included all employees of particle board industry which were 360. Sample included employees of particle board industry in which sample size was determined using Kristy - Morgan table.
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Article title:
Studding the effect of organizational culture on creativity: mediating role of knowledge management
Authors:
Monireh Mehraban, Davoud Hoseinzadeh, Seyfollah Esmaili
Abstract:
The purpose of the present investigation is to study the effect of organizational culture on creativity by emphasizing on the mediating role of knowledge management. The study is practical, descriptive-survey based and quantitative (using questionnaires) in terms of subjective, methods of obtaining data and type of collected data, respectively. The population of the study includes 110 employees of the department of education in Saveh, and 86 individuals are chosen for the research using stratified random sampling method. Data analysis is carried out using Structural Equation Modeling (SEM) method and Smart PLS software. The results of the study show that organizational culture has a positive and significant impact on the employees innovation and knowledge management, and knowledge management have a significant and positive effect on the employees innovation.
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Article title:
Relationship between liquidity and stock returns in companies in Tehran Stock Exchange
Authors:
Bahram Shadkam Aga, Vahid Farzin Mogaddam, Behnam Samadiyan
Abstract:
In Stock Exchange, the stockholders and investors need to recognize the main variables which determine stock return. Knowledge about variables and the achievement of an appropriate model can result in improving their investing decisions. One of the important and effective factors on stock return is liquidity and in the present research we would like to identify the relationship between liquidation ratios and stock returns of companies relying on real and annual data of the years between 2006 and 2011 related to 118 firms accepted in Stock Exchange in different industries. Immediate ratio and current ratio were considered as independent variables and firm size and systematic risk were considered as control variables and also usual and unusual return of stock were considered as the dependent variables. By using t student test the relationship between these variables was identified. The results extracted from t student test also showed that immediate and current ratios affect usual and unusual return of stock in companies. Thus, stockholders can use liquidity ratios (immediate and current) to study about the status and predict stock return of companies.
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Article title:
Investigating the Relationship between Ways of Expressing Dissatisfaction and Management Style in Nylon Sepid Company
Authors:
Amir Hooshang Nazarpoori, Ali Pirzad, Mojtaba Jamshidi
Abstract:
This paper seeks to examine the relationship between ways of expressing dissatisfaction and management styles in Nylon Sepid Company1. Ways of expressing dissatisfaction include leaving, protesting, neglecting, and being silent. Management styles are also divided into four styles of imperious, compassionate, consulting, and participatory. For this, questionnaire for determining ways of expressing dissatisfaction in each of the management styles was distributed among Nylon Sepid Company’s employees. Total number of employees was 450, from among whom 150 employees, using Cochran’s formula, were selected. In sum, 25 sample size from style of imperious, 40 from compassionate, 45 from consulting, and 40 from participatory were selected. Every one of them was asked to express their way of dissatisfaction in every style of management whose characteristics of the styles were in the questionnaire. For testing the hypothesis of the relation between management styles and expressing dissatisfaction, “goodness of fit” and “phi coefficient”, through using SPSS software was used. The results showed that there is a high relation between management styles and ways of expressing dissatisfaction and the hypothesis to accept their independence was rejected in favor of their dependence.
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Article title:
The constructional model of the effects of pricing objectives on the exporting petrochemical products in Iran
Authors:
Mohammad Emmad Mostajeran; GholamReza Heidari Korde Zangane; Naser Azad
Abstract:
Exporting petrochemical products in Iran is highly important due the added-value that has for the country. The exporting is considered to be as one of the biggest non-oil exports for our country, and would be much effective on the economics of the country. The increasing growth in products of that industry, variations of the products, and the increasing the consumption all show that much importance and would not be ignored by the commercial/economical activists and public officials. Petrochemical companies like other companies should the capacity for pricing the products so that they can achieve appropriate incomes regarding the received values of the products towards the customers. These factors depend on that what objectives the petrochemical companies have when they are to price their products, and what objectives the companies have in pricing time. The mentioned point above is much more complicated rather than the product pricing itself. In the current study, after determining the major effective variables on pricing objectives of the petrochemical products, the use of factorial analysis is practical. The variables of the study are as restrictions on the export market entry, the penetration strategies, market development strategies, and creating acceptable position, and all of which has effects on product export. Here, the following features are described as, penetration strategies (importance coefficient: .95), development approach of the market (importance coefficient: .94), creating the position (importance coefficient: .9), and the restrictions on the export market entry (importance coefficient: .8). The Alpha Cronbach of the two questionnaires are .817, .814, in turn that indicate the appropriate validity.
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Article title:
Administrative barriers of performance-based budgeting in state organizations
Authors:
Seyed Mehdi Alvani; Karim Esgandari
Abstract:
The present study aims at identification and prioritization of administrative barriers of performance-based budgeting in state organizations of East Azerbaijan Province (Iran). For this purpose, two Shah and Managerial models were integrated to define the effective factors, i.e. governance-political, managerial, and functional factors. Statistical population (n=327) of the present study was consisted of auditors of supreme audit court, budgeting and planning experts of vice-presidency for strategic planning and supervision, auditors of audit organization, experts of general inspection organization, financial managers and comptrollers of department of finance and economic affairs, budget experts, administrative and financial deputies of state organizations of East Azerbaijan province. Cochran formula was used to estimate the sample size as 176 persons. Questionnaire was used to collect the required data and it was provided to the statistical sample once its validity and reliability were measured. Following the questionnaires collection, the data was summarized and classified using descriptive statistical methods. Friedman test and one sample run test were used to test the research hypothesis. Results of the study indicate to governance-political, managerial, and functional factors as administrative barriers of performance-based budgeting in state organizations of East Azerbaijan province and their nonobservance by the organizations will serve as administrative barrier of performance-based budgeting.
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Article title:
Relationship between intellectual capitals and organization profitability (Case study: "Bank Maskan" (aka Housing Bank) branches in Tehran)
Authors:
Reza Sepahvand; Ali Pirzad; Ali Dardman
Abstract:
The purpose of this research is a study of the relationship between components of intellectual capitals (IC) and organizational profitability in "Bank Maskan" (Housing Bank) branches in Tehran. 67 branches were selected as the statistical sample of the research among 221 branches using Cochran class sampling from 2005-2009 (A four year term). In order to investigate the relation between intellectual capital and organizational profitability, different hypotheses were used to test the aforesaid relation using simple and multiple regression models. Findings from testing the research hypotheses indicated that there is a positive and significant relationship between components of intellectual capitals and organization profitability of the branches in the simple regression whereas only customer capital is applied in multiple regression model (step by step method). In other words, the determining strength of customer capital in organizational profitability of Bank Maskan is more than human and organization capitals.
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Article title:
The effect of ownership structure on difference between buy proposed price and sell proposed price of stocks
Authors:
Hamideh Alsadat Vaezi
Abstract:
Lack of timely and accurate disclosure, resulting in increased costs, adverse selection and moral hazard as a result of information asymmetry and transaction costs will eventually increase. Increase transaction costs, lower prices, stock market, and eventually stops, leaving some investors to follow market cycles. The goal of this research is study of relationship between ownership structures on difference between buy and sell proposed price of stocks in companies accepted in Tehran Securities Bourse. A sample of 92 companies, members of Tehran Securities Bourse, was selected for a 5 year period (2009-2013). Linear regression model with confidence level of 95% and software Excel and software SPSS were used to test the assumptions. The
results show that there a direct(positive) relationship between institutional ownership level, managerial ownership level, and ownership concentration level with difference between buy and sell proposed price of stocks. Also there is a reverse (negative) relationship between corporative ownership level and difference between buy and sell proposed price of stocks.
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Article title:
Study the relation between Social Responsibility and Manager Job Satisfaction: Esfahan Steel Company
Authors:
Mina Karimian Khozani; Daryoush Mohamadi Zanjirani; Mehrzad Navabakhsh
Abstract:
Purpose of this study was to determine relation between social responsibility and manager’s job satisfaction at Esfahan steel company in order to increase social responsibility and its effect on increasing job satisfaction. Statistical society includes all managers and headquarters of Esfahan steel company. 352 people were selected as randomly sampling. Information accumulating tools were Karol society responsibility and Souta job satisfaction questionnaires which have been confirmed by 92% and 70% perpetuity. Kolmogorov- Smirnov statistical test and Pearson correlation coefficient was used to analyze data. Finding showed that there is relative significant level between social responsibility and manger job satisfaction, so increasing amount of social responsibility cause to increase job satisfaction at managers and headquarters. In addition, profit, validity and survival of company would be increased.
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Article title:
Exploring the relationship between intellectual capital efficiency and effective financial criteria on investors’ decisions in Tehran Stock Exchange
Authors:
Reza Sepahvand; Ali Pirzad; Sajjad Khoshnod Mansourkhani
Abstract:
The purpose of this research is exploring the relationship between intellectual capital efficiency and effective financial criteria on investors’ decisions in Tehran stock exchange. Population, sample selection and research time domain: In order to achieve this purpose, a sample of 87 firms among accepted ones in Tehran stock exchange was selected, and the required data from 2007 to 2011 was extracted according to the sample firms’ information. Methodology and research design: This research is applicable according to its purpose, and data analysis has been done by SPSS software with 95 percent certainty. In order to test research hypotheses, simple and Logistic multivariable linear regressions pattern statistical method has been used. Research findings indicate that there is direct and significant relationship between intellectual capital additional value coefficient and effective financial criteria on investors’ decisions. Therefore, it can be suggested to investors that if they want to increase their yields, they can enter intellectual capital variable into their decision model.
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Article title:
Evaluation and Selection of the Optimal MCDM Method for Ranking of Cause of Delay in Container Handling Operation: Case Study Bushehr Container Terminal
Authors:
Hassan Jafari;Nasser Saeidi; Amer kaabi;Ebrahim Noshadi; Hamid Reza Hallafi
Abstract:
Efficiency of container ports can create a remarkable influence in decrement of the period of container ship stay at port, the period of sedimentation of containers and the decrement of freight payable to shipping companies. Finally, container port efficiency also can cause customer satisfaction, demand increase and profitability rising up. In this light, this paper1 aims to identify and determination of the accuracy and the power of MCDM techniques for the ranking of cause of delay in container handling operation at bushehr container terminal. For these end the Analytic network process, TOPSIS, PROMETHEE, MAPPAC, Weighted sum model, have been used.In current study,distinction indicator applied for determination of the accuracy and the power of TOPSIS, PROMETHEE, MAPPAC,Weighted sum model.The abstained result from the mentioned methods reveal that TOPSIS method isoptimal MCDM method for the ranking of cause of delay at container handling operation of bushehr container terminal.
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Article title:
Factors affecting risk management from the perspective of financial managers (Case Study:  Housing Foundation of Fars province)
Authors:
Mahmoud Reza Esmaeili; Ali Pirzad, Mohammad Hasan Shiezadeh
Abstract:
Risk management is an important topic in recent years that due to changes and uncertainty in the financial and economic systems have mostly been important to organizations and financial institutions. Turmoil, due to the financial systems, adds to the importance of risk management. Risk management, like other variables affecting on organizations and institutions, can play an effective role in their profitability. Organizations and institutions that are able to manage the issues related to risks well may be able to dominant the changes in environmental factors and get greater success in project management of business organization. This study finds a set of factors influencing the risk management and, then, examines them from the perspective of financial managers; some of these factors can be strategy, leadership, communication, management techniques, organizational culture, etc.
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Article title:
Profit Management Reviews in the Range of Zero Profit in the Companies Accepted in Tehran Stock Exchange
Authors:
Amir Hooshang Nazarpoori;  Ali Pirzad; Farnaz Sarsabeleyan
Abstract:
The purpose of current study is to review income smoothing within a range of zero profits in the companies accepted in Tehran Stock Exchange, for the period of 2007 to 2011. In this context, 120 companies were chosen in this range, and the correlation between operating cash flow and the final cost with the company's sales was analyzed. Findings showed that there is no link between operating cash flow and sales of a company, but there a link between the final cost and the sales of the company at this level of profit. In other words, companies, in this level of profit, through sale, start to manage profits and get away from the zero profit.
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Article title:
A Study on Impact of DG and Load Models on Optimal Sizing and Sitting of DGs in Distribution Systems Using Genetic Algorithm
Authors:
Abbas Baghipour; Saied Fallahian
Abstract:
The present paper proposes determination of optimal number, location and size of multiple types of distributed generation (DG) units in distribution system using genetic algorithm considering a combination of technical factors such as loss minimization, environment benefit, and economical factors consisting of installation and maintenance cost of the DGs. Also, the impact of DG modeling on determination of optimum size and location of DGs are addressed considering constant and mixed voltage dependent load models. The simulation studies are carried out on two 33-bus and 69-bus system and the results of the study show proper allocation of DGs causes to reduce losses of distribution system and to enhance environmental conditions. Furthermore, consideration of DG and load models significantly affect on the placement location, number and size of the DG units and penetration level of DGs in a distribution system.
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Article title:
The Effect of the implementation of the Enterprise Resource Planning on the Relevance of Accounting Information: Evidence of Iran
Authors:
Mahboubeh Ravandeh; Zohreh Hajiha
Abstract:
Information relevance means that the users should be provided with financial information at a time when they have the opportunity for decision making, judgment and taking actions on a given subject. Since information is very sensitive to the pass of time and loses its efficacy for making decisions over time, in this research we deal with the effect of the implementation of the enterprise resource planning (ERP) on the relevance of accounting information. The sample includes 90 companies listed in Tehran Stock Exchange over the 1384 to 1390 period. To study the first hypothesis, i.e., the impact of the implementation of (ERP) system, and the second hypothesis, the impact of the extent of ERP system implementation on the relevance of accounting information were examined. Thus, the effect of the implementation and the extent of application of ERP were tested as the independent variable and the relevance of the accounting information, as the dependent variable. For testing the hypotheses the information related to the implementation of the system from company sites, including date of implementation, date of application, and for measuring the relevance, delay reports were utilized. Then the research model test, using the Compositional Data Method and Multivariate Regression Analysis were performed. In general, the reviews and test results suggest the confirmation of the first hypothesis, which represents the significance of the implementation impact of  the ERP system on the relevance index of accounting information. The second hypothesis was not confirmed, which may be due to lack of adequate information on the performance extent of ERP system in the sample companies under study. Thus after the investigations, the results show that there is a significant positive relationship between the implementation of ERP system and the relevance of accounting information of the companies.
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Article title:
Investigation the Relationship between Cost of Capital and Corporate Profitability: Evidence from Tehran Stock Exchange
Authors:
Seyed Mehdi Aghajani; Ali Jafari
Abstract:
Funds or capital needed to finance a business activity or investment project are provided by different groups that each group expect a particular rate of return from capital supplied to the firm. The capital cost of a firm is minimum required rate of return which the project should have to encourage investors to present their funds to the economic unit. Profit also is important information in economic decision making and for this reason; many researchers have tried to identify factors affecting on corporate profitability. Accordingly, this study sought to investigates the relationship between cost of capital and corporate profitability in order to optimize the financial decisions of management and investors in the 104 companies listed in Tehran Stock Exchange during the period 2006-2011 using synthetic analysis method. In this study, the rate of return on equity is used as a measure for profitability. The findings show that there is a direct relationship between the cost of capital and corporate profitability. This suggests that whatever the cost of capital amount exceeds, it would probably stabilize the company's financing resources and on the other hand, it will attract more investors to the economic unit and this subject along with increased effort of managers in proper management of corporate financing resources cause that internal rate of return of used resources become more than financing cost and increase profitability and finally maximize shareholder wealth of the company.
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Article title:
Investigating Impact of Intellectual Capital on Capital Structure: Evidence from Tehran Stock Exchange
Authors:
Abbasali Pouraghajan; Aliakbar Ramezani; Fatemeh Ghodbanan
Abstract:
In this research, we try to investigate relationship between Intellectual Capital (IC) and capital structure of firms accepted at Tehran stock exchange, and also we explain relationship between each components of IC (relational capital, human capital and organizational capital) as independent variables and capital structure (ratio of total debt to total assets) as dependent variable. For this purpose, statistical population of this research includes 140 firms accepted at Tehran stock exchange during 2006 till 2011. In this research, F-Limer and Student t tests are done through multivariable regression on panel data of this research for selecting research model. Before fitting the pattern, F-Limer diagnostic test is done for selecting between common effects method and fixed effects method and if it is necessary, Hausman diagnostic test is done for selecting between random effects method and fixed effects method. Results of analyzing data show that there is negative and significant relationship between IC and capital structure and also between relational capital and capital structure. But we don’t observe significant relationship between human capital and organizational capital with capital structure.
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Article title:
Information Content Earnings Management about Future Profitability
Authors:
Aliakbar Ramezani; Seyed Hasan Saleh Nezhad; Faezeh Jafari
Abstract:
Investigating earnings management information content in firms accepted at Tehran stock exchange is goal of this research. Earnings management is measured through Jones model (1991). Data of 102 firms accepted at Tehran stock exchange during 2007-2011 as statistical sample are analyzed through panel data analyzing method for testing research hypotheses. F-Limer and Hausman tests are used for estimating appropriate model of testing hypotheses in panel data. Research results indicate that first, second and third hypotheses are confirmed and fourth hypothesis is rejected. With confirming mentioned hypotheses conclude that current income have information content in predicting future profitability. Earnings management and past profitability which separately add to model cause increasing in model performance. So, both earnings management and past profitability of information content increase than current income. Adding these two variables to model simultaneously increases model performance. But, past profitability information content was more than earnings management; so, using past profitability is better than using earnings management in predicting future profitability.
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Article title:
The Effect of Voluntary Disclosure on the Value Relevance of Accounting Information Companies listed in the Tehran Stock Exchange
Authors:
Abbasali Pouraghajan; Fatemeh Safari Boroujerdi
Abstract:
The primary objective of financial reporting is to assist the investors in making economic decisions. The main reason for requiring financial reporting and disclosure of information is information asymmetry and conflicts of interest between managers and investors. The aim of this study is to investigate the effect of voluntary disclosure on the value relevance of accounting information specifically, earnings per share and book value per share. For this purpose, a sample of manufacturing companies presented in stock were selected which published financial statements and activity of the board related to the December 31 in 2011 and ultimately included 159 companies. Voluntary disclosure was determined by the 71 indicators which used in previous studies. Based on this assumption that a greater focus on the information needs of investors leads to increasing the relevance of the information contained in the financial statements, it is expected that relevance will increase associated with increase in voluntary disclosure. The research results show that voluntary disclosure has significant effect on relevance of earnings per share and also voluntary disclosure has significant effect on the relevance of book value per share.
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Article title:
Sequence and Hierarchy of Leanness Factors in Supply Chain
Authors:
Anahita Salari; Hassan Farsijani; Mohamad Reza Hamidizadeh; Behrouz Dori
Abstract:
Today dynamic and competitive markets of industrial products and services demands solutions to overcome the environmental challenges and to bring the products and the services to the customers without wasting the resources. This is achievable by adopting lean production techniques. The present study, through literature review, lists14 key elements in supply chain in questionnaire form. The questionnaire was provided to the experts and managers of supply chain of automotive industry to determine the relationship and priority of these factors using ISM technique and, the result, was further confirmed using path analysis method. The factors were grouped into five levels including; level one: The customer satisfaction and waste; level two: resource control and continuous improvement; level three: development of supplier, material flow structure and choosing the supplier; level four: training and empowerment, supplier relation, information flow structure and customer relation; and level five: the staff’s skill, management methods and managerial behavior. Using the results of this study, during implementation of these factors, the manager will have dipper insight about where to start and which method to choose.
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Article title:
Application of a Fuzzy TOPSIS Approach Based on Subjective and Objective Weights in the Container Terminals Risks Assessment
Authors:
Nasser Saeidi; Ali Askari; Hassan Jafari
Abstract:
Risk assessment in marine container terminals could help to reduce the damage and effectively control container terminal operators’ visible and invisible costs. Aimed to risks analysis in marine container terminals, the present research has been implemented by use of fuzzy TOPSIS method in two stages. The first stage by analysis of Accidents and incidents occurred database As well; brain storming cessions attended by experts from the mentioned marine container terminals were held during which 12 numbers of risks were identified. In the second stage identified risks according to the occurrence probability (occurrence frequency). Its effect measure on the process after the occurrence and its identity probability before the process is detected, have been prioritized by use of fuzzy TOPSIS method by integrating using subjective and objective weights. Considering the final achieved results, Collision of Crane Gantry Spreader with container and ship board, Collision of Rich Stacker with individuals in the container yard, Container fall duo to unlocked twist lock, Because of damage to the hanger of the gantry crane, the container locks fell down into the trailers, Poisoning Workers at Containers inspection have gained highest importance and priority. The obtained result from fuzzy TOPSIS method show that this method can be used as effective tool for Risk assessment in marine container terminals and seaports.
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