In this paper, we present an empirical investigation to measure the relative efficiency of seven health care centers in province of Semnan, Iran, which were under the coverage of social security organization of Iran. The proposed model of this paper uses a hybrid of balanced score card and data envelopment analysis for performance measurement. The proposed sudy uses four perspectives of balanced score card including learning and growth, internal process, customer and financial perspectives and within each perspective, data envelopment analysis is adopted so that the outputs of each perspective are used as inputs of the other perspective. The preliminary results indicate that all seven units perform relatively well and the overall efficiency of all units in this province is 0.769.

The rapid technological changes in recent decades have created tremendous motivations among entrepreneurs to offer value added products and services. The complicated relationships between technology and innovation have caused to create the innovation management. Therefore, the key prominence of innovation in global village is to design new plans to manage and improve the innovation so that they could continue aiming at their superior national-organizational goals along with their growth and improvement path within their strategic plans. Many countries are interested in comparing themselves with other societies for enhancing their entrepreneurial awareness in an approximate rate and exploit their successful and positively affecting on development of the entrepreneurship innovation-management experiences and policies. In this research, the impact of each determinant of innovation management influencing on entrepreneurial activities in Iran and the members of Global Entrepreneurship Monitor between 2008 and 2011 is studied and evaluated using the structural equations.

Knowledge sharing plays an important role on helping organizations reach their goals, it facilitates distribution of overall awareness among workers and create better environment for adding more value. There are different factors influencing knowledge sharing and organizational commitment is believed one of the most important items. In this paper, we present an empirical study in one of privately held universities located in city of Bojnourd, Iran. The proposed study selects a sample size 145 out of 236 people from both regular employees and university professors and we have used different tests such as Pearson correlation test to analyze the results. The proposed model of the paper has confirmed that there is a positive and meaningful relationship between these two components when the level of significance is set to five percent. The results of this survey also reveals that while ethical commitment and normative play important role on knowledge sharing, continuity has no significant impact on knowledge sharing within organization. The other observation is that while gender and age has no impact on knowledge sharing, higher educational background is an important factor on knowledge sharing.

Implementation of better marketing strategies in industry plays an important role in increasing sales and profitability of industrial part suppliers. Understanding the weakness in each part of supply chain helps reduce different cost component and increases profitability. In this paper, we present an empirical study to find important factors influencing marketing strategies based on factor analysis. The study designs and distributes a questionnaire consists of 64 questions. The proposed study uses Skewness analysis to reduce the factors into 44 items and reports 8 important factors including business environment, communication chain technology, good organizational relationship, leadership cost strategy, performance risk, ecommerce strategy, encouraging strategy and consistency in organizational performance.

Measuring risk of financial institutes and banks plays an important role on managing them. Recent financial turmoil in United States banking system has motivated banking industry to monitor risk factors more closely. In this paper, we present an empirical study to measure the risk of some private banks in Iran called Bank Mellat using Value at Risk (VaR) method. The proposed study collects the necessary information for the fiscal year of 2010 and analyses them using regression analysis. The study divides the financial data into two groups where the financial data of the first half of year is considered in the first group and the remaining information for the second half of year 2010 is considered in the second group. The implementation of VaR method indicates that financial risks increase during the time horizon. The study also uses linear regression method where independent variable is time, dependent variable is the financial risk, and the results confirm what we have found in the previous part of the survey.

The Internet & apos; s World Wide Web has become the prime driver of modern E-commerce that can be an important source of competitive advantage for most business organizations, especially small and medium sized (SMEs) businesses. In recent years, researchers have focused on e-commerce adoption both in the United States and other countries. This study examines the factors influencing e-commerce adoption among Malaysian SMEs. There are only a few studies which have examined the adoption of e-commerce among SMEs, its development, challenges, and future prospects. The results show that the major reason behind e-commerce non-adoption is that the organization is not ready to make that change because of external pressure and cultural reasons. Furthermore, organizational readiness strongly influences e-commerce implementation, and managerial support and financial, logistical, and technological factors weigh heavily in determining if an SME in Malaysia can pursue e-commerce implementation. The study is based on 100 samples taken from Cyberjaya. 100 sets of administrated questionnaires were sent and conducted. The data analysis shows e-commerce adoption was significantly influenced by its organizational readiness, perceived ease of use, and also perceived usefulness factors.

In this paper, we study the effect of different influencing factors on profitability of banking system in Iran for a panel data from 2001 to 2010. The sample of banking system includes ten different banks and two different types of internal and external variables are considered. Internal factors include ownership ratio, ratio of bank customers & apos; deposit to banks & apos; assets, ratio of total loans given to all assets, ratio of total interest free loans on total assets, ratio of interest free revenues on total revenue. External factors include economic growth, actual rate of interest and inflation rate. The proposed model of this paper uses econometrics method to investigate the proposed model and the preliminary results indicate that ownership ratio, ratio of total equity on total assets, along with inflation rate have negative impact on profitability. In addition, the ratio of customers & apos; deposit on total assets, the ratio of total loans on total assets and economic growth have positive impact on profitability.

Most financial managers believe that there are different factors hindering decision-making about the capital structure of a company. This hindrance is so that, in some financial management literatures capital structure is called the mystery of capital. Financial managers widely believe that financial leverage enjoys a noticeable status in managerial decision making as well as management of the framework of balance sheet. The primary purpose of this research is to present applications of equity modules and to study effective factors on such models on Tehran stock exchange. The study covers data over a period of five years from 2001 to 2005. The study analyzes and tests relevant data to firm’s debt ratio and corporate size as effective factors on cost-of-equity. The preliminary findings indicate that contrary to the commonly held belief in financial management theorems, debts ratio has the least effect on cost-of-equity. Nevertheless, the study suggests that the variant of company’s size has a meaningful relationship with cost-of-equity. To calculate cost-of-equity, CAPM, Gordon and return ratio methods are used. Findings show that CAPM has more validity compared with other varieties. On the other hand, the results indicate that there is a 95-percent probability proving that liquidity has a significant negative effect on financial leverage.

Experiences of different countries with efficient tax systems have shown that the high share of tax resources than non-tax sources could prevent many unpleasant economical events. In other words, an efficient tax system could ensure economic system against many different risks. Tax is also a primary source for developing economy used by government. In this study, we investigate the relationship between economic growth and tax among D8 countries using panel data from 1990 to 2009. The results indicate growth domestic product is the most important factor and these governments could collect more tax as the economic figures improve. The results of our survey show that an increase of one percent on GDP will increase taxable income for about 0.0014119 percent. The tourism has more impact since an increase of one unit in tourism & apos; s income; taxable income will increase for about 10.26257 units. One the contrary to other variables, unemployment has a negative impact on taxable income.

The aim of this paper is to present mathematical models optimizing all materials flows in supply chain. In this research a fuzzy multi-objective nonlinear mixed- integer programming model with piecewise linear membership function is applied to design a multi echelon supply chain network (SCN) by considering total transportation costs and capacities of all echelons with fuzzy objectives. The model that is proposed in this study has 4 fuzzy functions. The first function is minimizing the total transportation costs between all echelons (suppliers, factories, distribution centers (DCs) and customers). The second one is minimizing holding and ordering cost on DCs. The third objective is minimizing the unnecessary and unused capacity of factories and DCs via decreasing variance of transported amounts between echelons. The forth is minimizing the number of total vehicles that ship the materials and products along with SCN. For solving such a problem, as nodes increases in SCN, the traditional method does not have ability to solve large scale problem. So, we applied a Meta heuristic method called Genetic Algorithm. The numerical example is real world applied and compared the results with each other demonstrate the feasibility of applying the proposed model to given problem, and also its advantages are discussed.