This paper examines the relationship between liquidity and quality of financial information by analyzing long-term trends in illiquidity measure for firms that restate their financial statements. The study uses a method developed by Amihud (2002) [Amihud, Y. (2002). Illiquidity and stock returns: cross-section and time-series effects. Journal of financial markets, 5(1), 31-56.]. The original sample consists of 98 listed firms in Tehran Stock Exchange over the period 2004-2011. In this study, the measurement of quality of financial information is associated with presence or absence of financial restatement cases. We find that for most income decreasing restatements illiquidity increases before restatement announcement and this increase continues after restatement announcement. Overall, our results indicate a positive relationship between quality of financial information and liquidity.

Many organizations try to provide products with lower prices and better quality to meet their customers’ needs by identifying and learning about customers and their needs, and to achieve this important, they need a powerful knowledge tool that relies on customers’ knowledge details. This paper presents an empirical investigation to study the effects of organizational capacity on the performance of customer relationship management. The study designs a questionnaire in Likert scale, distributes it among some experts and using structural equation modeling verifies that managers’ commitment influences the most on getting knowledge from customer (B = 0.389, Sig. = 0.000). In addition, Managers’ commitment influences positively on knowledge about customer (B = 0.355, Sig. = 0.000). Moreover, Staffs’ commitment influences on knowledge about customer (B = 0.36, Sig. = 0.000).

This paper presents an empirical investigation to identify and weight elongation factors promoting science and technology parks for development of the national innovation system. The study designs a questionnaire in Likert scale and determines the relative importance of seven groups of items including policy, financial resources of innovation, knowledge acquisition for innovation, upgrading innovation technology, knowledge distribution, human resources development and good and service production. Using some statistical observation, the study indicates that human resources development is the most important factor followed by financial resources and policy. In addition, the study has determined positive and meaningful relationships among all pairs of factors in development of national innovation system.

Quality function deployment (QFD) is one such extremely important quality management tool, which is useful in product design and development. Traditionally, QFD rates the design requirements (DRs) with respect to customer requirements, and aggregates the rating to get relative importance score of DRs. An increasing number of studies emphasize on the need to incorporate additional factors, such as cost and environmental impact, while calculating the relative importance of DRs. However, there are different methodologies for driving the relative importance of DRs, when several additional factors are considered. TOPSIS (technique for order preferences by similarity to ideal solution) is suggested for the purpose of the research. This research proposes new approach of TOPSIS for considering the rating of DRs with respect to CRs, and several additional factors, simultaneously. Proposed method is illustrated using by step-by-step procedure. The proposed methodology was applied for the Sanam Electronic Company in Iran.

This paper presents an empirical investigation to study the effect of product quality on behavioral and attitudinal loyalty. The study is accomplished among small and medium enterprises (SMEs) located in province of Kerman, Iran. The study designs a questionnaire in Likert scale and distributes it among 180 randomly selected full time employees who work in this region. Cronbach alphas for product quality, behavioral and attitudinal loyalty have been calculated as 0.944, 0.865 and 0.913, respectively. Using structural equation modeling, the study has confirmed a positive and meaningful relationship between product quality and behavioral (B = 0.807 Sig. = 0.000) and attitudinal loyalty (B = 0.926 Sig. = 0.000).

Medical tourism is considered as one of the tourism dimensions and it can contribute to the stabilized and dynamic development of a country & apos; s economy. Since it is cost-effective industry, most developing countries have focused on this industry and they are planning to develop this industry. Not only does Zanjan province, as the central region in medicine services, enjoy different kinds of variety and acceptable medical specialties but also it has historical, natural, and religious tourism potentials. In this survey, the researcher investigated the existing potentials of Zanjan province based on descriptive - analytical tourism in offering and providing medical services and accommodation. The survey reports that offered services in tourism were not acceptable and satisfactory.

This paper studies the effects of Quality of Management Education (QME) at universities on knowledge creation, application and distribution in knowledge based economy(KEI). The study also investigates the influence of QME on effective use of knowledge in economic development(KI).Using some regression technique, the study has determined a positive relationship of the effects of QME on KEI and KI in members of organization of Islamic cooperation (OIC). In addition, the study investigates the position of Iran in terms of quality of management education and the level of knowledge based economy.

Identification of critical traffic conditions based on analysis of traffic variables in a route allows the planners to react timely under such conditions. In this paper, a Decision Support System (DSS) is proposed to determine traffic condition in a route based on the data traffic variables received online in a route such as speed and flow. A knowledge based system is established, which consists of a series of rules (If-Then) to identify the critical traffic conditions when the traffic variables in a route decrease or increase as compared with the previous means, significantly. Statistical control charts are used to identify significant deviations of traffic variables from their means, which are usually caused by events such as accidents. The data for traffic variables, namely flow and speed in 60 hours was collected from one of the main highways of Tehran (Iran’s Capital) in peak hours (17 and 18). 35 observations were used to design control limits for two traffic variables, namely flow and speed and the remaining 25 observations were used to monitor traffic conditions in the future (execution of phase 2 of statistical control charts). The results of traffic monitoring in the intended route indicate that the decision support system has a good performance to identify critical traffic conditions.

This paper studies the relationship between quality of life and its eight components with employee performance in general directorate of youth and sport in province of Golestan, Iran. The study uses a questionnaire developed by Walton (1974) [Walton, R. E. (1974). Improving quality of work life. Harvard Business Review, 52(3), 12.] for quality of life and a standard questionnaire named ACHIEVE consists of 25 questions for measuring the performance. Using Spearman correlation test, the study has determined a positive and meaningful relationship between employee performance and eight components of Walton’s model including adequate and fair compensation, safe and healthy working conditions, development of human competencies, growth and security, social integration, constitutionalization and total life space and social reliance.

This paper studies the relationship between working capital management and profitability of accepted corporations in Tehran Stock Exchange over the period 2008-2012. The study selected 66 firms as a statistical sample based on Cochran formula and simple random selection. In this study, variables including the average period of collecting accordance, periods of circulation of inventories, the average period of debt payment, and cycle of cash conversion on the factories operating profits are studied. The research method is applied and collection of data is solidarity, the Pierson and Regression solidarity are used. Results show that variables of capital investment management and profitability were in opposite direction. If the period of collecting accordance, period of debt payment, period of circulation of inventories and the cycle of cash conversion increase, it decreases the period profitability and the manager can decrease the period of debt payment, period of cash conversion to the least amount of positive value for affiliate.