This paper presents an empirical investigation to study the relationship between future profitability and abnormal accruals on selected firms from Tehran Stock Exchange (TSE). The study selects 223 firms from TSE market over the period 2007-2011. Using the regression analysis, the study shows there was no meaningful relationship between abnormal earnings and future profitability when the level of significance is five percent. There are also seven sub-hypotheses associated with the proposed study of this paper. The results indicate that while there were no meaningful relationship between firm size, capital expenditure, earnings quality and earning forecasted error on one side and future earnings, the study confirms a significance relationship between ratio of book value to equity as well as market leverage and future earnings.

This research aims to evaluate the quality of the in-service trainings for the employees of Islamic Azad University (Buin-Zahra Branch) using CIPP model in 2013. Statistical population of the research includes all employees who participated in in-service trainings from 2003 to 2012. Cronbach & apos; s alpha was used as one of the methods for evaluating the reliability in this research, and the reliability coefficient in case of the mentioned questionnaire was obtained as 0.80. Moreover, the study used structural equation modeling in order to assess the reliability of the questionnaire, while this method confirmed its reliability. Besides, content validity and construct validity methods have been used to examine the validity of the questionnaire, and the results confirmed the validity of the mentioned questionnaire. Then, the obtained data of the questionnaire were analyzed using SPSS, Smart PLS and LISREL software packages in two categories of descriptive and inferential section. The results of the analysis show that the dimensions of context, input, process, and product are at a desirable level for the in-service trainings of employees in Islamic Azad University (Buin-Zahra Branch). Additionally, the findings show that there was a significant relationship between the different dimensions of the quality evaluation of the in-service trainings of the employees of Islamic Azad University, Buin-Zahra Branch.

Clinical Governance (CG) generally aims to enhance the quality of clinical services, increases the accountability of those who are responsible for health affairs. This study examines the quality of presenting medical services in Dr. Shariati hospital in Tehran after executing the CG project. To attain the aforesaid goal, this research also surveys the implementation rate of CG in Dr. Shariati hospital based on the CG seven-pillar model. The study is a descriptive and cross-sectional research fulfilled in summer 2013. Statistical population contains the employees of Dr. Shariati hospital in Tehran and the research sample includes 80 people of the mentioned population who were selected, randomly. Data was gathered through a questionnaire and the experts confirmed its validity and the reliability was approved via Cronbach & apos; s alpha of 0.947 and then, the analysis was carried out by the SPSS software and T-test. The findings for each CG pillar in Dr. Shariati hospital have placed less than the medium amount and they are not in desirable level. The CG at the above-mentioned hospital places in a medium rank so that the efforts by the managers will create successful changes at the hospital; meanwhile, the managers will be able to utilize the CG method in systematic prediction of changeable priorities to present the best strategies for achievable performance of managerial techniques and processes.

This paper presents a study to find the relationship between earnings response coefficient and earnings management on some selected firms listed in Tehran Stock Exchange (TSE). The study uses Johns’s model to investigate the behavior of earnings management [Jones, J. J. (1991). Earnings management during import relief investigations. Journal of accounting research, 29(2), 193-228]. In addition, the proposed study uses Ohlson’s model [Ohlson, J. A. (1995). Earnings, book values, and dividends in equity valuation. Contemporary accounting research, 11(2), 661-687] to estimate earnings response coefficient. The study gathers the necessary information from 250 firms from TSE market over the period 2006-2012. The result of our survey indicates that there was a negative and meaningful relationship between earnings response coefficient and earnings management.

This paper presents a study to find the effects of human resource management on empowering employees in banking industry. The proposed study designs a questionnaire and distributes it among 243 randomly selected employees of the first Iranian private banks called Saman. There are four hypotheses in this survey. The first hypothesis investigates whether employment type influences customer satisfaction or not. The second hypothesis of the survey studies whether training as well as empowering employees could increase organizational commitment or not. The third hypothesis of the survey investigates whether there is a positive relationship between creating motivation as well as job security and profitability. Finally, the last hypothesis of this survey tries to find out whether there is a positive and meaningful relationship between leadership style and supplier satisfaction. The implementation of some statistical tests confirms all four hypotheses of the survey.

This paper presents an empirical investigation to study the relationship between knowledge management and organizational change in one of Iranian producers of wire and cable. The proposed study of this paper designs a questionnaire consists of 23 questions in Likert scale and distributes it among 76 randomly people who work for this organization. The results of Spearman correlation coefficients show that harvest index, refining, organizing, disseminating and applying knowledge have positive and meaningful relationship with organizational change. Managers need to develop organizational change to integrate the wealth of knowledge in various sectors and having knowledge of internal and external forces.

This research proposes a comprehensive model that investigates the relationships between service quality, hedonic, perceived value and behavioral intentions. The purpose of this study is to build a better understanding of the determinants of customer satisfaction and customer loyalty throughout the restaurant services by incorporating the perceptions of hedonic effect in service delivery and outlining why and how service quality is important to customer satisfaction and customer loyalty. Respondents were chosen from three regular customers of Atawich chain restaurants in city of Tehran by using stratified random sampling method. A total of 390 questionnaires were used for data analysis. Structural equations modeling by using LISREL was performed to empirically test the relationships between the constructs of this study. Results show that both service quality and hedonic effect are importance predictors of customer satisfaction in Iranian society. In addition, results indicate that service quality and hedonic effect have positive and significant effects on perceived value. However, relationship between customer satisfaction and perceived value with attitudinal loyalty was not significant. Finally, it suggests that restaurant managers should improve their restaurant service offerings to satisfy customers. In addition, the results emphasize the significance of hedonic effect and positive emotions in creating perceived value and customer satisfaction.

One of the primary concerns in product development is to meet customers’ wishes and this could be accomplished through detecting the most popular characteristics of products. In other words, the fulfillment of customers’ preferences in a profitable way needs that companies recognize which specifications of their product and service are most valued by the customer. Conjoint analysis is believed to be one of the most popular techniques for achieving this purpose. Conjoint analysis includes generating and conducting specific experiments among customers for modeling their purchasing decision. This paper presents an empirical investigation on detecting appropriate customer preferences in an auto-industry. The results of the survey indicate that price, braking system and having airbag are the most important characteristics for selling cars in Iranian market.

Having an efficient budget normally has different advantages such as measuring the performance of various organizations, setting appropriate targets and promoting managers based on their achievements. However, any budgeting planning requires prediction of different cost components. There are various methods for budgeting planning such as incremental budgeting, program budgeting, zero based budgeting and performance budgeting. In this paper, we present a fuzzy goal programming to estimate operational budget. The proposed model uses fuzzy triangular as well as interval number to estimate budgeting expenses. The proposed study of this paper is implemented for a real-world case study in province of Qom, Iran and the results are analyzed.

Green marketing plays important role on developing different business plans without harming environment. Green marketing may also help us find more loyal customers since many people do care about taking care of environment and prefer purchasing only green products and services. In this paper, we present an empirical investigation to find the effect of different green strategies on brand loyalty. The proposed study designs a questionnaire and distributes it among 384 randomly selected people who purchase various brands in city of Tehran, Iran. The gathered data are analyzed using structural equation modeling and the results indicate that different green marketing strategies including green pricing, green promotion, green distribution positively influence brand loyalty.