This paper presents an empirical investigation to study the relationship between earning quality measure and excess returns on selected firms trading on Tehran Stock Exchange. The purpose of this study is to find the relative advantage of income figures reported in formal financial statements. The study uses hedge return, six accounting ratios and three market ratios and performs the study over the period of 2001-2011 using 56 firms whose shares were traded on Tehran Stock Exchange. The proposed study uses regression analysis as well as structural equation modeling. The results of this study indicate that market based figures are more influencing than accounting based ratios on hedge return. In other words, hedge return for persistency index was more predictable than smoothness and abnormal accruals. However, on the contrary to what we expected, hedge return for accruals was not more than other accounting based figures.

Corporate social responsibility (CSR) plays an important role on creating a good image for business owners especially in banking industry. In this paper, we present an empirical survey to measure the impact of CSR on increasing reputation as well as creating brand equity through customer satisfaction. There are five hypotheses in our survey where we examine whether positive perception on bank’s customers on CSR activities influences customer satisfaction, brand equity and firm’s reputation. In addition, we examine whether customer satisfaction, as in intermediate variable, influences the relationship between CSR and bank’s reputation as well as CSR and firm’s brand equity. The proposed study of this paper designs a questionnaire and distributes it among 384 experts who work for an Iranian bank located in city of Tehran, Iran. According to our results, there is a positive impact of CSR on customer satisfaction (B=0.84). In addition, there is a positive relationship between customer satisfaction and firm reputation (B=0.70), and between customer satisfaction and brand equity (B=0.98). However, our survey did not confirm that CSR had any positive impact on corporate reputation or brand equity.

This study identifies the relationship between human resource management practices and job satisfaction, organizational commitment, trust in management and intention to stay of knowledge workers and to investigate the predictability of their intent to stay with HRM practices through the intermediary variables of job satisfaction, organizational commitment and trust in management in surveyed organizations. Standard questionnaires are used to measure the variables. In addition, to gather data, stratified random sampling of faculty members in colleges and higher education institutions in South Khorasan province of Iran, was accomplished. The results obtained in method of path analysis with AMOS software show that HRM practices including the development of skills, compensation, opportunity to participate, organizational support and procedural justice are able to anticipate intend to stay through job satisfaction, organizational commitment and trust in management. Among them, organizational support has a direct effect and the strongest indirect effect on the intention to stay of knowledge workers.

This paper presents a method to classify the web user’s navigation patterns automatically. The proposed model of this paper classifies user’s navigation patterns and predicts his/her upcoming requirements. To create users’ profile, a new method is introduced by recording user’s settings active and user’s similarity measurement with neighboring users. The proposed model is capable of creating the profile implicitly. Besides, it updates the profile based on created changes. In fact, we try to improve the function of recommender engine using user’s navigation patterns and clustering. The method is based on user’s navigation patterns and is able to present the result of recommender engine based on user’s requirement and interest. In addition, this method has the ability to help customize websites, more efficiently.

Customers are considered as essential assets in any organizations including mobile services. During the past few years, mobile industry is growing rapidly and the competitions among business owners increases steadily. In this paper, we present an empirical investigation to find important factors influencing customer relationship management. The proposed study of this paper designs a questionnaire and distributes it among 253 customers in mobile industry in city of Tehran, Iran. All questions are designed in Likert scale and Cronbach alpha is calculated as 0.816, which is relatively reliable value. There were 28 questions in this survey and the proposed study extracts five important factors including economic factors, communication skills, organizational resources, service capabilities and flexible market.

Monetary transmission mechanism includes some channels in which monetary policy influences on macroeconomic variables such as the output and inflation. In this study, the effect of monetary policy tools including interest rate, exchange rate and money supply on the variables of monetary policy targets including inflation and output is examined through VECM methodology over the period 1989:2-2007:2. Our findings show that in long-term, monetary supply is the most important variable influencing the price followed by the variables of output and exchange rate, respectively. Exogenous-being of interest rate indicates that this channel is underdeveloped and there is no monetary policy rule like Taylor rule in Iran & apos; s economy.

Among the activists of the money market, banks as the most important financial institutions undertake an important role in optimal appropriation of financial short-term resources. Furthermore, they allocate the short-term surplus funds to enterprises, which have a short-term need. Holding a main part of the funds in economy circulation, banks have a critical role in adjustment of economic relations. Banks are facing different types of risks in their daily operations. In the banking system, the CAMELS indictors are used to evaluate and rate of the performance of banks. The CAMELS rating model is one of the most effective systems of financial assessment in banks. Therefore, in this research, the effects of CAMELS indicators of banks on risk taking of Iranian banks are studied. The statistical population of the national banking system includes all governmental and private banks. The whole statistical population is studied as a research sample during 2006-2011. Taking into consideration the fact that the research data or section-bounded and time-bounded, a combinational regression analysis has been used. The results of the combinational regression analysis have supported the presence of a reverse and meaningful effect of the indicators of assets quality and sensitivity of market risk on risk taking in national banks. In addition, the results have supported the direct and meaningful effects of capital sufficiency and quality of profit-making on risk taking, however, the effects of the indicators of management quality and liquidity quality on risk taking have been rejected.

The purpose of this paper is to investigate the impact of group counseling using transactional analysis on the improvement of intimacy attitude in some depressed patients in city of Esfahan, Iran. In this paper, semi-experimental design with pretest posttest control groups was conducted among 30 patients. The sample was selected through available sampling method among the depressed patients referred to psychiatric centers. They were randomly assigned into experimental and control groups. The measurement instrument is intimacy attitude scale (IAS) questionnaire by Amidon et al. (1983) [Amidon, E., Kumar, V. K., & Treadwell, T. (1983). Measurement of intimacy attitudes: The intimacy attitude scale-revisited. Journal of personality assessment, 47(6), 635-639.] and the Beck depression inventory (BDI). The pretest and posttest scores of the intimacy attitude scale questionnaire were analyzed in both experimental and control groups. For statistical analysis of data, repeated measures analysis of variance was carried out. The research findings indicated that group counseling using transactional analysis increases the level of intimacy attitude in depressed individuals. It also increases the emotional intimacy, but it does not increase the mental intimacy.

Social capital plays an important role on developing business units especially in banking industry. The proposed study of this paper performs an empirical investigation on the role of social capital on one of newly established private banks in Iran called Ghavamin. The proposed study designs a questionnaire for measuring the level of social capital in terms of cognitive capital, relational capital and structural capital and distributes it among 30 out 67 employees of one their branches in city of Qom, Iran. The questionnaire has been designed in 5 Likert scale format and three hypotheses of the survey have been examined. There are 61 questions associated with the proposed study, where 19 questions are associated with social capital, 22 questions are related to cognitive capital and 20 questions are devoted to structural capital. Cronbach alphas have been calculated as 0.7807 for structural capital, 0.8669 for cognitive capital and 0.8459 for relational capital. The results statistical test indicate that none of social components was in satisfactory level and the organization must endeavor to establish a better infrastructure in terms of social capital.

Most economic and finance theories are based on the assumption that during economic decision making, people would act totally rational and consider all available information. Nevertheless, behavioral finance focuses on studying of the role of psychological factors on economic participants’ behavior. The study shows that in real-world environment, people are influenced by emotional and cognitive errors and may make irrational financial decisions. In many cases, the participants of financial markets are not aware of their talents for error in decision making, so they are dissatisfied with their investments by considering some behavioral biases decisions. These decisions may often yield undesirable outcomes, which could influence economy, significantly. This paper presents a survey on the relationship between personality dimensions with behavioral biases and availability bias among investment managers in the Tehran Stock Exchange using SPSS software, descriptive and inferential statistics. The necessary data are collected through questionnaire and they are analyzed using some statistical tests. The preliminary results indicate that there is a relationship between personality dimensions and behavioral biases like conservatism bias and availability bias among the investors in the Tehran Stock Exchange.