This paper presents an empirical investigation to detect important factors influencing earning adjustment on firms selected on Tehran Stock Exchange over the period 2006-2011. There are four independent variables associated with the proposed study of this paper including Proportion of shares owned by institutional investors, Return on assets, Profit change and Market value to book value. In addition, Investment restructuring is considered as control variable. The results of the implementation of regression analysis indicate that there was a reverse relationship between earning forecasted adjustment and two independent variables including size of firm as well as the ratio of market value to book value. However, Net profit has a direct and positive relationship with earning forecast adjustment.

This paper presents an empirical investigation to study the effect of five factors on purchasing food product including brand and reputation, being green product producer, quality of packaging, taste of food products and materials used in products. The study designs a questionnaire consists of 20 questions, distributes 440 questionnaires among some consumers who were regular customers of food chains in west part of city of Tehran, Iran and managed to collect 225 properly filled ones. The study uses binomial test to verify five hypothesis of the survey and it has confirmed the effects of four variables including brand and reputation, quality of packaging, taste of food products and materials used in products. In our survey, there are some positive and meaningful correlations among different pairs of five variables of the survey where the highest correlation is between materials used in products and quality of packaging (r=0.606, Sig. = 0.000) and between Quality of packaging and being green product producer (r=0.545, Sig. =0.000).

Decision making about dividend payout is one of the most important decision that companies should encounter. Identifying factors that influence dividends can help managers in making an appropriate dividend policy. In the other side, companies’ dividend payouts over time and with a stable manner may influence on stock price, future earnings growth and finally investor & apos; s evaluation about owners & apos; equity. Hence, investigating the factors influencing dividend payout ratio is of high importance. In this research, we investigate the effects of various factors on dividend payout ratio of Tehran Stock Exchange (TSE) listed companies. We use time series regression (panel data) in order to test the hypothesis of this study. This study provides empirical evidences by choosing a sample of 102 companies over the time span of 2005-2010. The result shows that independent variables of free cash flow and profitability current ratio have negative and significant impact on dividend payout ratio; whereas, the independent variable of leverage ratio has a positive and significant impact on dividend payout ratio. The other independent ratio such as size of the company, growth opportunities and systematic risk do not have any significant influence on dividend payout ratio.

E-commerce has created significant opportunities for the corporations to understand the customers’ expectations, desired values, to increase their satisfaction and to expand their market share, more efficiently. The most significant activity of e-commerce is in the field of e-banking and financial services. Customer satisfaction index is a concept introduced for evaluating of the service quality in electronic banking. Considering the relative importance of customer satisfaction in e-banking, defining scientific criteria for the assessment of mentioned index is very important. So, a scientific and efficient method is always needed. The purpose of this paper is to use the fuzzy data envelopment analysis (DEA) techniques for evaluating and ranking the efficiency of online customer satisfaction index in eight economic banks in Iran. Here, we first study the fuzzy set theory and the method of traditional DEA in the same model. Next, the relationship between them were developed, which provide the fuzzy DEA model with qualitative data. The SPSS and GAMS software package were employed to analyze the data collected through questionnaires. The results show that three economic banks in terms of customer satisfaction in e-banking were located on the efficiency border and were quite efficient.

The aim of present study is to explore the relationship between various styles of conflict management and organizational agility in Ilam state university. The study is quantitative one, having developmental orientation and comparative approach, which applies the strategy of survey research with an aim of exploration and description. It is implemented as single point and utilizes questionnaire as data collecting tool. The population and sample of the study include 425 and 205 individuals, respectively. The sample size is determined through Cochran’s formula and random sampling method has been used for sampling. In order to perform the data analysis, descriptive and inferential statistics as well as Spearman and Kendall test in SPSS were utilized. The results of the study reveal that there was a positive and significant relationship among four styles of conflict management (avoiding, forcing, compromising, and yielding), however there was no significant relationship between integrating conflict management and organizational agility.

The organizational employees take some actions called influential tactics to achieve their goals. Influential tactics discuss the ways to influence power bases and help employees understand how to utilize these bases. This research aims at analyzing the effect of managers’ influential tactics on employees. The influential tactics used in the research include friendship, reasoning (reasonable encouragement), coalition, pressure (courage), resorting to superiors and interaction. The research has been accomplished through quantitative descriptive method and the sample size is selected from the private and state banks of an Iranian city named Ilam. The statistical sample consists of 265 randomly chosen people determined using Morgan Table. The collected research data has been analyzed using Spearman correlation test. The research results showed that the effect of managers’ influential tactics was not the same on male and female employees.

Improving livelihood and increasing in welfare and life quality of people always have been some of the most important concerns among politicians in each country. Therefore, addressing economy and trying to reach maximum growth play essential role on having sustainable growth. One of the determinant factors in the economic growth is attraction of direct foreign investments, successfully. Direct foreign investment not only leads to capital and modern technology in absorbent country but also it causes increasing in production capacities particularly in export products. Therefore, it helps host country in context of communicating with international economy through development of export markets and research and development (R & D). In this paper, we present an empirical study to find important factors influencing foreign direct investment based on factor analysis. The study designs and distributes a questionnaire consist of 30 questions among some experts. The proposed study uses Skewness analysis to reduce the factors into 22 items and reports 5 important factors including Economic, Feasibility, Infrastructure, Incentive and Resource.

During the past few years, there have been growing interests in developing tourism industry in developing tourism economy. This paper presents an empirical investigation to study the effects of different factors including brand awareness, quality perception, brand associate and brand loyalty on developing tourism economy. The proposed study was accomplished in city of Karaj located in province of Alborz, Iran. The study designed a questionnaire consist of 27 questions designed in Likert scale and distributed it among 400 randomly selected people who visited this city during the year of 2012. Using Spearman correlation, they study confirmed that there were some positive relationship between brand awareness and tourism economy (r=0.434, Sig.=0.02), a positive relationship between quality perception and tourism economy (r=0.198, Sig.=0.008), a positive relationship between brand associate and tourism economy (r=0.261, Sig.=0.000) and finally there was a positive and relationship between brand loyalty and tourism economy (r = 0.302, Sig. = 0.05). In addition, the implementation of stepwise regression model has indicated that brand awareness played essential role on tourism economy followed by brand loyalty and quality perception.

A model is a simple and straightforward performance of structure and behavior of the system under study expressed as mathematical relations. In fact, with a model, knowledge and information on modeled phenomenon are prepared and the cost and risk of applying actual phenomenon are eliminated. Petri nets, on the other hand, are used to determine the important information on structure and behavior in modeled system and formal models are mainly state dependent requirements. These requirements are significantly indefinite and can be expressed by language variables. If XML labels can express the formal models (Fuzzy Petri net) as the most valid data format, then we will have relationships with other data format. In this study, characteristics of a Fuzzy Colored Petri Net are expressed by fuzzy developed Markup Language labels. Therefore, in addition to fuzzy XML labels, the concept “color” will be used for them. Application and advantages of suggested method will be determined by a case study in bank facility system. The results of the evaluation indicate the advantages of the suggested grammar for supporting elements available in fuzzy formal models.

This paper presents an empirical investigation to the study the effects of various factors such as free cash flow, earnings, Tobin’s Q on predicting stock performance on Tehran Stock Exchange (TSE) over the period 2005-2012. The study is performed on data from different industries including basic metals, cements, chemical, auto industry, etc. The proposed model gathers the necessary data from TSE and using various regression models, the study has determined that there was a meaningful relationship between cash value added, Earnings and Tobin’s Q when the level of significance was five percent but there was not any meaningful relationship between stock earnings and free cash flow.