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.

This paper studies the relationship between dividend changes and future profitability of listed companies in Tehran Stock Exchange. Using the information of 191 companies, the study has implemented some regression techniques. The results of the research model analysis indicate that the changes in dividend contain significant and important information content, for the future profitability and dividend changes, and have an important and positive impact on the future profitability of the company. The results also show that changes in dividend can improve the company & apos; s future performances and messages to recovery the activities and future performance of the company. However, the results have shown the greatest impact on the performance of the dividend changes, for a year after considered year and not for two years after. In other words, the information content of dividend changes are more about the performance of the next year and the information provided is lower in the next two years.

Banks are the most important tool for preparing and supplying money in each country. In recent years, by institution of the new private banks and privatization of the governmental banks, banking competition has become very complex. This paper performs an empirical investigation to study the effects of different factors on return on assets and return on equities on 18 selected Iranian firms over the period 2002-2011. Using different regression models, the study studies the effects of total assets, debt ratio, etc. on return of assets (ROA) and return on equities (ROE) on selected eighteen Iranian banks as statistical community. The study considers total assets, ownership ratio, deposits to assets ratio, and loans to assets ratio as independent variables, and ROE and ROA as dependent variables. The results indicate that the private banks returns were better than governmental banks and the commercial banks’ returns were better than special banks. There is a reverse relationship between logarithm of total assets and ownership ratio with profitability based on return of assets.

Supply chain management is important for companies and organizations to improve their business and lead competitiveness in the global marketplace. But demand variations in the supply chain are significant problem for most practitioners, planners, demand managers, and operations managers. Demand variations make forecasting and inventory management more difficult and tend to increase inventory levels. The supply chain (SC) profitability can be affected by the cost associated with large inventories, transportation, and production due to the bullwhip effect. Only bullwhip effect can lead to reduce the supply chain profitability in great amount. This paper represents a computational intelligence approach, which addresses the bullwhip effect in multistage supply chain. As a computational intelligence approach, Genetic Algorithm (GA) is employed to reduce the bullwhip effect. Through this approach, optimal order quantity in each stage is to be calculated by considering cost associated with bullwhip effect. Distorted information from one end of a supply chain can lead to tremendous inefficiencies to other end. In this paper it is shown that if each player of the supply chain orders or transfers optimum quantities for the upcoming period then the bullwhip effect can be reduced significantly.

This paper presents an empirical investigation to study the relationship between bank debt guarantee and profitability, increase in banks resources and customer retention. The proposed study has been implemented in one of Iranian banks located in city of Zanjan, Iran over the period of 10 years. The study has used Pearson correlation test to examine three hypotheses of the survey. The results indicate that there were positive and meaningful relationship between bank debt guarantee and profitability (r = 0.863, P-value = 0.001), a positive relationship between bank debt guarantee and bank resources (r = 0.708 with P-value = 0.015) and there was a positive and meaningful relationship between bank debt guarantee and customer retention (r = 0.252 with P-value = 0.001).

Cash flow ratios help financial users get relevant information about financial resources for a given time. Cash flow ratios are now used more than the traditional ones because it is more effective and justified. Cash flow based ratios are especially surprising because they do not only play a significant role in the credit rating of evaluation, but also forecast the failure of a corporation. In this study, we perform an empirical investigation on a company named CMC. From the study, it is clear that the liquidity and solvency positions of the company were moderate whereas the company maintained low profitability. On the other hand, the efficiency and sufficiency ratios of the study give us a new look on financial judgement.

Capital employed efficiency is one of the intellectual capital components based on value added intellectual capital model. It is calculated by dividing value added on capital employed. Operational cash flow is made from operating activities. It is expected that created value added from capital employed could make more operational cash flow. This paper investigates the relationship between capital employed efficiency and operating cash flow. To test this hypothesis, data has been collected from a sample of 161 firms in Tehran Stock Exchange over the period 2008-2012. Results show that there is a positive and significant relationship between capital employed efficiency and operational cash flow. In other words, more cash flow from operational is created through increasing the amount of value added based on capital employed.

Managerial accounting plays an important role for making prompt and efficient decisions to reduce troubles in the market. However, there are many circumstances where management team cannot make appropriate, fast and reliable managerial decisions. In this paper, we present a survey in cement industry and look to find out important factors as major barriers of managerial accounting implementation. The proposed model of this paper designs and distributes questionnaire among management teams who work for cement industry in Iran. The results of the survey indicate that lack of familiarity of managers with managerial accounting techniques, existence of unprofessional people in financial and accounting affairs and lack of having globally acceptable standards are major barriers in this industry for implementation of managerial accounting skills. However, our survey does not find any relationship between market turbulence and efficiency and implementation of managerial accounting skills.

Capital adequacy plays an important role for reducing different risk components in banking industry. In this paper, we present an empirical study to measure the impact of financial and macro economical factors on capital adequacy. We gather the necessary information from financial statements and balance sheets of nine Iranian private banks over the period of 2005-2011. The results of analyzing the data based on the implementation of linear regression technique reveal that there are some meaningful relationship between financial figures, including bank size and profitability, and capital adequacy. However, the survey does not show any relationship between macro economical factors, including growth domestic product and inflations, and capital adequacy.

Knowledge sharing plays an important role on helping organizations reach their goals, it facilitates distribution of overall awareness among workers and create better environment for adding more value. There are different factors influencing knowledge sharing and organizational commitment is believed one of the most important items. In this paper, we present an empirical study in one of privately held universities located in city of Bojnourd, Iran. The proposed study selects a sample size 145 out of 236 people from both regular employees and university professors and we have used different tests such as Pearson correlation test to analyze the results. The proposed model of the paper has confirmed that there is a positive and meaningful relationship between these two components when the level of significance is set to five percent. The results of this survey also reveals that while ethical commitment and normative play important role on knowledge sharing, continuity has no significant impact on knowledge sharing within organization. The other observation is that while gender and age has no impact on knowledge sharing, higher educational background is an important factor on knowledge sharing.