Measuring the value of inventory and cashable assets is one of the issues, which influences on total revenue as well as the amount of tax paid to government. This paper presents an empirical investigation to study the relationship between lower of cost or market (LCM) and tax on 708 selected firms listed on Tehran Stock Exchange over the period 2008-2011. The study uses some statistical tests and determines that the tax can be affected by different methods used to calculate the inventory. In other words, The study applies regression analysis as well as Pearson correlation test and confirms that LCM method influences positively on Tax. This helps revenue agencies pay special attention to various methods used in official financial reports.

This paper presents an empirical investigation to study the relationship between organizational culture and organization commitment. The study uses two questionnaires, one for measuring organizational commitment originally developed by Meyer and Allen (1991) [Meyer, J. P., & Allen, N. J. (1991). A three-component conceptualization of organizational commitment. Human resource management review, 1(1), 61-89.] and the other one for organizational culture developed by Denison and Spreitzer (1991) [Denison, D. R., & Spreitzer, G. M. (1991). Organizational culture and organizational development: A competing values approach. Research in organizational change and development, 5(1), 1-21.]. The study is accomplished among selected full time employees who work for an Iranian bank named Bank Saderat Iran. Using Pearson correlation test as well as linear regression methods, the study has determined that there were some positive and meaningful relationship between all components of organizational commitment and organizational culture.

This study evaluated the relationship between cost and performance yield investment opportunities, cash and financial flexibility bank pays. For this study, a sample of 94 companies from companies that are part of corporate clients BSI was selected using random sampling technique. In addition, to measure the performance, three measures of economic value added, return on assets and return on equity were used. The study evaluated the relationship between cash and the opportunity cost efficiency as well as financial flexibility to invest in BSI over the period 2007-2012. Statistical methods used in this study were panel data regression. Four hypotheses were proposed to achieve the goals and the results showed that the opportunity cost of holding cash investments with financial flexibility and efficiency were inversely associated with financial performance.

Liquidity management in banks is a conflict between risk and return. On the one hand, the lack of liquidity, in addition to imposing heavy costs of providing resources (including borrowings from the central bank at elevated rates), may also lead banks to face with bankruptcy. On the other hand, the maintenance of excessive liquidity than needed will destroy investment opportunities and potential profitability. Therefore, for proper liquidity management, it is necessary to understand the factors affecting this sector to be able to exert control on each of the elements, and to prevent the incidence of problems or even crisis thereby optimize the bank profitability as far as possible. This study aimed to analyze the resources, expenses, and liquidity operating as the main activity parameters in Bank Shahr. During the study timeframe (2010 until the end of 2012), every 15 days was selected as the sample community, which were selected due to a 15-day trend analysis using census method and not by random sampling. The related data concerning each of the items, i.e. resources, expenses, and liquidity were collected and analyzed by linear regression based on time or periods of time. The above items were compared through analysis of the relative contribution to the total ratio and correlation analysis. The results showed that the growing trends of resources and expenses almost coincide and followed a specific trend and, in general, the growing trend of the resources was rising with a higher slope compared with those of expenses and liquidity. In addition, the growing trend of liquidity was almost identical throughout the entire period of study and no unusual trend was observed.

Nowadays with the growth of organizations and their affiliates, the importance of information systems has increased. Functional and non-functional requirements of information systems in an organization are supported. There are literally several techniques to support the functional requirements in terms of software methodologies, but support for the second set of requirements has received little attention. Software Performance Engineering (SPE) forum tries to address this issue by presenting software methodologies to support both types of requirements. In this paper, we present a formal model for the evaluation of system performance based on a pragmatic model. Because of supporting the concurrency concepts, petri net has a higher priority than queuing system. For mapping UML to colored Petri net diagram, we use an intermediate graph. The preliminary results indicate that the proposed model may save significant amount of computations.

This paper examines the effects of big Five factors including openness, conscientiousness, extraversion, agreeableness, and neuroticism on creativity and innovation among selected employees of municipality in city of Tehran, Iran. The proposed study uses a standard questionnaire developed by Costa and McCrae (1980) [Costa, P. T., & McCrae, R. R. (1980). Influence of extraversion and neuroticism on subjective well-being: happy and unhappy people. Journal of Personality and Social Psychology, 38(4), 668.] to measure the effects of five personality characteristics. In addition, the study has adopted a questionnaire developed by Torrents et al. (2010) [Torrents, C., Castaner, M., DINU?OV?, M., & Anguera, M. T. (2010). Discovering new ways of moving: Observational analysis of motor creativity while dancing contact improvisation and the influence of the partner. The Journal of Creative Behavior, 44(1), 53-69.] for measuring creativity. Using a simple regression analysis, the study has detected negative and meaningful relationship between neuroticism and creativity and innovation (B = -0.229, t-value = -3.196), a positive and meaningful relationship between extraversion and creativity and innovation (B = 0.209, t-value = 3.204) and finally a positive and meaningful relationship between openness and creativity and innovation (B = 0.225, t-value = 3.717). However, the study did not confirm any relationship between agreeableness as well as conscientiousness and creativity & innovation.

This study examines the relationship between the returns of two value and growth portfolios and the return of market on 15 selected firms on Tehran Stock Exchange over the period 2008-2011. The study divides the firms into two groups in terms of the ratios of price on earning as well as price on book value into two groups of value and growth portfolios. Using some regression analysis, the study has determined a positive and meaningful relationship between value portfolio and market return when the market is on the upside but this relationship is not meaningful during the bear session. The results indicate that during the bull sessions, value portfolios provide better investment opportunities than growth ones do.

This study examines the male and female employee’s ideas about the organizational barriers to women's occupational promotion to management level in the organization of Education and Training in Khuzestan province. In this regard, with study of identified population, hypothesis was formulated and questionnaires with a five-item Likert scale and method of Cronbach's alpha reliability coefficient were adjusted. Questionnaires were distributed among 300 of employees, whose educations were beyond associate degree, including teaching and administrative staff. Due to incomplete or non-completion of questionnaires, statistical operations have been carried out on 288 questionnaires. Data were analyzed using SPSS software. The research method in this survey was descriptive in which all hypotheses, that had 0.05 level of significance, were confirmed. Finally, the results showed that there were relationships between institutional barriers and women's occupational promotion to management’s levels. Furthermore, female staff had higher evaluation of the effect of organizational barriers to women's occupational promotion to management’s levels than other group. Finally, practical suggestions and recommendations to promote women's occupation to management’s levels were presented in this paper.

Profit distribution is one of the most debatable subjects in financial field. Opposite theoretical models that sometimes, do not have a strong empirical support look for the explanation of corporate dividend policy. In this paper, the relationship between profit sharing policy and auditor's and managers’ expected profit is studied. The study gathers the necessary information of 99 firms listed on Tehran Stock Exchange over the period 2002-2011. The implementation of regression analysis shows that there was more explanatory power of auditors’ expected profit than managers’ expected profit in dividends. The results also show that there was no meaningful difference between auditors` expected profit and managers` expected profit.

Knowledge management plays essential role for the success of organizations. Strategy formulation is one of the modern environmental requirements in the field of knowledge management and it helps and supports different parts of the organization to identify opportunities. The primary objective of this research is to evaluate the relationship between strategic knowledge management and value creation as well as opportunities abduction. Statistical population of our study is small and medium businesses in Shams Abad, Tehran. The survey is accomplished in three industries including textiles, drinking and edible. The study investigates different hypotheses on knowledge management and the results indicate that the strategies of business and saving knowledge did not have any direct effect on opportunity abduction.