Systematic risk (beta) is one of the most effective factors in predicting the appropriate required rate of return of portfolios. Understanding systematic risk of usual portfolio of various companies helps investors consider financial investment, more confidentially. The aim of this study is to determine if there is any significant relationship between Company Size (Market value of stocks, Book value of stocks, level of company sale, trade volume of stocks, Price dividend ratio) as independent variables and Systematic risk (Beta) as dependent variables. The study chooses 112 companies accepted in Tehran Stock Market based on screening (systematic deletion) in a six-year- period from 2005 to 2010. The required data were gathered from basic financial statement, committee reports, and other available documents in Tehran Stock Market. Regression and Pearson correlation were used to analyze the data. The results of the study revealed that there is a significant relationship between the variables. Some suggestions regarding the topic of the research are given too.

The study investigates different factors influencing people to have more stress in a hydropower unit located in city of Esfahan, Iran. Since there were only 81 people working for customer service section of this company and the proposed study tries to focus only on this part of the firm we have decided to distribute questionnaires among all of them. The questionnaire consists of two parts, in the first part, we gather all private information such as age, gender, education, job experience, etc. through seven important questions. In the second part of the survey, there are 66 questions, which include all the important factors influencing employees & apos; stress. Cronbach alpha is calculated as 0.946, which is well above the minimum acceptable level. The results of our ANOVA tests shows that among different factors, difficulty of working condition as well as work pressure are two most important factors increasing stress among employees. The other findings indicate that there is not a significant difference on work stress among different groups of employees in terms of their job title, educational level, employment type and gender (P & GT; 0.05). The other finding indicates that there is a meaningful difference between different groups of people with various ages, marital status and job experience (P & GT; 0.05).

Today, there is no doubt that in many organizations, many employees refuse to provide their opinions and comments about the organizational problems. In fact, in many organizations there is a created climate, which often makes employees feel their opinion is not valued. This phenomenon is examined as an organizational silence that by identifying the factors affecting on it we can effectively take steps to eliminate barriers to commenting staff in organizations. In this regard, this paper presents an empirical work conducted on data obtained from 260 employees Payame Noor University of East Azerbaijan Province. These data are analyzed by SPSS software and regression and path analysis tests. The results showed that there is a significant relationship between silence climate dimensions and employee organizational commitment with silence behavior employee. In addition, there is a positive correlation between higher management attitudes and supervisor’s attitudes with workers silent behavior. We have also observed that there is a negative correlation between communication opportunities and organizational commitment with employee silence behavior of employees.

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.

Operational audit plays an important role on managing governmental budget. It helps control government spending and other important budgetary issues. This paper presents an empirical study to find out the possible barriers on implementing operational audit. The proposed study distributes some questionnaires among supreme audit court of auditors and analyzes the questions. The results indicate that many governmental organizations are not strongly committed to rules and regulations. There are not sufficient standards on auditing programs and many governmental agencies do not even use operational budgeting system since they are not aware of the benefits of such system. There are some of the most important challenges of having operational budgeting and paper suggests some guidelines for having better regulation on removing the main barriers.

The main purpose of this paper is to detect effective factors on mobilization of East Azarbaijan Agricultural Bank resources in terms of deposits absorption. In order to reaching this goal, six hypotheses have been arranged and a questionnaire including 28 questions has been designed. So after justifiability and perpetuity evaluation, the questionnaires are distributed among managers of these banks. We have analyzed the data using multi variable regression analysis, Pearson & apos; s R and Variant analyze and the results indicated that information and communication technology, service diversity, human resource skills, internal environment utility and locations are among the most influencing on resource mobilization.

Climate plays an important role in assessment of quality of outdoor built environments and bioclimatic comfort physiologically influences on human body & apos; s characteristics. In this paper, we present an empirical study on bioclimatic comfort in Sirjan desert located in the province of Kerman, Iran. The results of our study shows that velocity of air can reach one meter per second during the daily hours only during the month of September, which causes comfort on people & apos; s body. However, even this velocity cannot cause comfort during the night. During the months of March, April and October, whether maintains a velocity of 0.1 meter/second, which brings comfort and it is possible to live with simple dress. During the months of May, June and July it is possible to reach comfort with simple cover during the night. It is possible to reach the same condition with thicker coverage in nightly hours during the months of May and September. However, it is not possible to reach comfort with thick dress any nightly hours of year.

For many years, there was much discrimination against women in the world in terms of social benefits, job opportunities, etc. In many cases, women received less for similar job than men did and in some cases, many important top management jobs were not even open for women. During the past few decades, there have been tremendous efforts on removing any discrimination laws and regulations against women. In this study, we present a study on convention on the elimination of all forms of discrimination against women (CEDAW) adopted in 1979 and discuss that it is possible to remove some barriers and regulations in Iran without violating Islamic rules and regulations. In fact, the present study explains that there are many rules and regulations, which are in accordance with CEDAW and in some cases there are better rules for women in Iran such as early age retirement plan, breastfeeding, etc.

During the past few years, there has been an increase trend on purchasing via internet, which indicates a steady growth on this internet service. There are different advantages on e-purchase services such as availability of usage, fast and reliable services, etc. The purpose of this survey is to investigate on different influencing factors on customer & apos; s fidelity on purchasing air ticket from different agencies located in Tehran, Iran. The Cronbach Alpha validates our results. The proposed conceptual model of this paper is estimated using multi-variable regression model and the results indicate that direct factors influence customer satisfaction, significantly. The results indicate that while customer perception does not have any relationship with repurchase but it has direct relationship with customer & apos; s perception and trust.