This paper presents an empirical investigation to study the relationship between intellectual capital and organizational innovation in an Iranian bank named Ghavamin located in city of Zanjan, Iran. The proposed study uses a questionnaire introduced by Bontis [Bontis, N. (1999). Managing organisational knowledge by diagnosing intellectual capital: framing and advancing the state of the field. International Journal of technology management, 18(5), 433-462.] for measuring the effect of intellectual capital and designs a questionnaire to measure organizational innovation. The questionnaires are distributed among 40 randomly selected managers and regular employees and using Pearson correlation as well as stepwise regression model, the study has detected positive and meaningful relationship between intellectual capital and organizational innovation.

Personal characteristics of an entrepreneur are always considered as the most important parameters on creating jobs and opportunities, successfully. This paper presents an empirical study on personal characteristics of students who are supposed to act as entrepreneur to create jobs in two major fields of engineering and social sciences at Islamic Azad University located in city of Zanjan, Iran. There are eight aspects of accepting reasonable risk, locus of control, the need for success, mental health conditions, being pragmatic, tolerating ambiguity, dreaming and the sense of challenging in our study to measure the level of entrepreneurship. We uniformly distribute 366 questionnaires among undergraduate students in two groups and analyze the results based on t-student test. The results confirmed that the students who were enrolled in social sciences accept a reasonable amount of risk, maintain sufficient locus of control, wish to reach prosperity and success in their carrier and lives and maintain a good level of dreaming. On the other hand, the students who were enrolled in engineering field have sufficient level of mental health care, they are pragmatic and are able to handle ambiguity and they can handle possible challenges in their jobs, properly.

Environment plays an important role on human being & apos; s present and future life. A clean and healthy environment can contribute to all societies and help people reach prosperity and success. Environmental ethics is the investigation of ethical relationships between human beings and the natural environment, which includes the nonhuman creatures. In environmental ethics, we normally look for the proper way to understand the relationship between humans and the natural environment, detect the values emerging from the relationship, the principles and rules of action and characteristics do those goods and values justify. In this study, we investigate the effects of different variables including responsibility, social ethics, education and traditional and religious values on environment and environmental behavior. The study is executed in two regions of city of Zanjan, Iran based on a questionnaire consists of 400 people. A Pearson correlation test is performed among different components and the results indicated that all mentioned variables influence environmental ethics, significantly. However, normalization variable does not have any impact on environment. The preliminary results indicate culture plays an important role on people & apos; s behavior in society.

Information technology plays an important role on increasing internal control in many organizations. In this paper, we present an empirical study to measure the impact of information technology, hiring high quality skilled management team, using high quality standards and increasing employees & apos; awareness on managing internal control. The survey uses a questionnaire based on Likert scale and distributes among the people who work in either administration or financial sectors of governmental agencies in province of Zanjan, Iran. The results of the study indicate that the implementation of information technology positively influences management team to control their system, more effectively, using more skilled and specialized managers positively influences management internal control, an organization with suitable standard positively influences management internal control and increasing employees & apos; awareness positively influences management internal control.

There is no doubt that conventional accounting does not provide actual value of a firm since they only take into account the tangible assets. Intellectual capital provides a new concept for considering actual value of the assets, which helps calculate intangible values of the firm. In this paper, we use value added intellectual coefficient (VAIC) to measure the performance of a firm. The study investigates the relationship between intellectual capital and return on assets and value added for three consecutive years between 2008 and 2010. The results indicate that there is no meaningful relationship between intellectual capital and return on assets for fiscal years of 2008 and 2009 but there is a meaningful relationship between these two items for the fiscal year of 2010 when . Our findings also indicate that there is no meaningful relationship between intellectual capital and value added for the years of 2008 and 2010 but there is a meaningful relationship between the items for the fiscal year of 2009. The results somewhat confirm the recently published results in the literature, which argues the use of VAIC for assessing the direct impact of IC on other financial factors.

The personality of an entrepreneur is one of the most important characteristics of reaching success by creating jobs and opportunities. In this paper, we demonstrate an empirical study on personal characteristics of students who are supposed to act as entrepreneur to create jobs in seven fields of accounting, computer science, mechanical engineering, civil engineering, metallurgy engineering, electrical engineering and drawing. There are seven aspects of accepting reasonable risk, locus of control, the need for success, mental health conditions, being pragmatic, tolerating ambiguity, dreaming and the sense of challenging in our study to measure the level of entrepreneurship. We uniformly distribute 133 questionnaires among undergraduate students in all seven groups and analyze the results based on t-student test. Our investigation indicates that all students accept reasonable amount of risk, they preserve sufficient locus of control and they are eager for success. In addition, our tests indicate that students believe they maintain sufficient level of mental health care with strong sense of being pragmatic and they could handle ambiguity and challenges.

Budgeting plays an important role on increasing efficiency of organizations. It helps determine targets and possible future chaos a head of time. A good budgeting plan can create motivation among workers and managers. There are different budgeting plans such as traditional and operational. In this paper, we analyze the effects of executing budgeting plan on governmental organizations. The proposed study of this paper designs a questionnaire consists of various questions and selects 94 people out of 125 financial managers who work for various governmental organizations in province of Zanjan, Iran. The results indicate that the operational budgeting could help provide better performance measurement of governmental organizations, it helps us provide a more precise cost of products and services, and it helps government allocate the necessary budget proportion to performance measurement. The results of our survey also indicate that operational budgeting redirect costs towards our objectives and make the overall budgeting crystal clear.

One of the most important issues on revenue management in banking industries is the assignment of loan to customers. In fact, a big portion of banks' revenue is from loan assignment and choosing appropriate customers for loan assignment not only reduces the financial risk but also it can increase the revenue. In this study, we perform an empirical study to find out whether customers' financial statements could provide enough information about customers for loan assignment. The other objective of this study is to find out whether banks' officials could understand about the details of customers' financial statements. Finally, we want to find out whether there is any relationship between unpaid loans and customers' credit rating. The present study is executed on an Iranian bank by distributing a questionnaire analyzing the results. The results indicate that there are some strong evidence that financial statement could help bank official determine customers' credit rating. The survey also concludes that highly education and experienced employees are the best people for devoting best credit rating for customers.

The personality of an entrepreneur plays an important role on the success of creating new ideas. There are different characteristics such as courage, hardness, braveness, which could help an entrepreneur reach his/her goals. In this paper, we present an empirical study to learn more about students who are supposed to act as entrepreneur to create jobs in different fields of accounting, computer science, mechanical engineering, etc. In this paper, There are seven aspects of accepting reasonable risk, locus of control, the need for success, mental health conditions, being pragmatic, tolerating ambiguity, dreaming and the sense of challenging in our study to measure the level of entrepreneurship. We implement ANOVA test to measure different entrepreneurship characteristics of students who study in various educational fields. The case study is associated with Sama private university located in city of Zanjan/Iran. The results indicate that there are not meaningful differences among pairwise comparison of many engineering fields.

This paper presents an empirical study on measuring relative efficiencies of test drive
educational organizations using data envelopment analysis. The study uses a Delphi method to
determine the most important input/output factors and then gathers the actual data for all units
located in an Iranian province called Zanjan. The results of the implementation of the DEA
method are compared for different periods of the recent year and they are analyzed. We perform
the DEA implementation for two separate regions, one for the units located inside the city and
the other for the units located in the rural area. The output results of both methods are compared
and the results are discussed in details.