This study examines the male and female employee’s ideas about the organizational barriers to women's occupational promotion to management level in the organization of Education and Training in Khuzestan province. In this regard, with study of identified population, hypothesis was formulated and questionnaires with a five-item Likert scale and method of Cronbach's alpha reliability coefficient were adjusted. Questionnaires were distributed among 300 of employees, whose educations were beyond associate degree, including teaching and administrative staff. Due to incomplete or non-completion of questionnaires, statistical operations have been carried out on 288 questionnaires. Data were analyzed using SPSS software. The research method in this survey was descriptive in which all hypotheses, that had 0.05 level of significance, were confirmed. Finally, the results showed that there were relationships between institutional barriers and women's occupational promotion to management’s levels. Furthermore, female staff had higher evaluation of the effect of organizational barriers to women's occupational promotion to management’s levels than other group. Finally, practical suggestions and recommendations to promote women's occupation to management’s levels were presented in this paper.

Profit distribution is one of the most debatable subjects in financial field. Opposite theoretical models that sometimes, do not have a strong empirical support look for the explanation of corporate dividend policy. In this paper, the relationship between profit sharing policy and auditor's and managers’ expected profit is studied. The study gathers the necessary information of 99 firms listed on Tehran Stock Exchange over the period 2002-2011. The implementation of regression analysis shows that there was more explanatory power of auditors’ expected profit than managers’ expected profit in dividends. The results also show that there was no meaningful difference between auditors` expected profit and managers` expected profit.

Knowledge management plays essential role for the success of organizations. Strategy formulation is one of the modern environmental requirements in the field of knowledge management and it helps and supports different parts of the organization to identify opportunities. The primary objective of this research is to evaluate the relationship between strategic knowledge management and value creation as well as opportunities abduction. Statistical population of our study is small and medium businesses in Shams Abad, Tehran. The survey is accomplished in three industries including textiles, drinking and edible. The study investigates different hypotheses on knowledge management and the results indicate that the strategies of business and saving knowledge did not have any direct effect on opportunity abduction.

This paper presents an empirical investigation to study the effects of sales related factors on brand equity. The study designs a questionnaire and distributes it among all 353 sales representatives who work for a dairy producer in province of Mazandaran, Iran. Using principal component analysis, seven variables including qualification criteria, motivation, personality, empowering sales representative, information size, personal characteristics and sales interest in job on brand equity are extracted. The implementation of structural equation modeling has confirmed that there were positive and meaningful relationships between seven factors and brand equity. The highest impact belongs to empowering sales representative followed by qualification criteria, quantity of information, personality and sales motivation.

Nowadays, the electronic insurance (EI) is one the electronic services, which is used in most countries, and that is one effective factor in developing the exporting products and services. On the other hand, the incurrence industry and very especially EI represent their importance both domestically and internationally. One of the ways for transferring the exporting risks is to transfer the risks to the insurer. This paper examines the characteristics of EI and the effects of decreasing the exporting risk charges. The proposed study designs a questionnaire in the form of Likert scale, the validity of the questionnaire is validated by some the experts & apos; viewpoints and the Cronbach & apos; alpha is measure as 0.794. The results of applying Freedman test have disclosed that facilitating export activities was the most important factor followed by access to target export market information.

Society welfare plays essential role on supporting poor and low income deciles governments normally pay subsidies on different goods to decrease the prices and as a result, increase purchasing power. However, due to lack of a good target, the relatively rich and high income deciles benefit more than the poor from subsidies do. Therefore, it seems necessary to design self-targeted safety-net programs and targeted subsidies. The primary objective of this study is to investigate the welfare consequences of self-targeted subsidies. In other words, this study tries to find out whether or not transferring one unit of subsidies paid on the subsidized goods mostly used by the rich to the nonsubsidized goods mostly used by the poor improves social welfare. For this purpose, using Atkinson social welfare function, we calculated the change in social welfare caused by self-targeted subsidies. The results show that self-targeted subsidies increase social welfare. The extent of this increase is negatively related to inequality aversion parameter, while positively related to the share of nonsubsidized goods in low income deciles budget.

Measuring the relative efficiency of employee plays essential role on the success of any organization including universities. In this paper, we present a survey to detect and to prioritize important factors influencing on the productivity of employees who work for one of Iranian universities located in city of Tehran, Iran. The study also uses analytical network process to prioritize the factors. Based on the results of our survey, we have categorized effective productivity factors into three groups of research, educational and administration groups. In our survey, coherence and unity with no dispersion of the employee & apos; s duties, systematic job rotation and correct design communication job are among the most important factors influencing on employees’ productivity.

This paper presents an empirical investigation to study the effects of information management (IT) on senior IT executives. The population of the survey includes all senior IT executives who work for different banks in Iran. The study adopts a questionnaire developed by Chen and Wu (2011) [Chen, Y. C., & Wu, J. H. (2011). IT management capability and its impact on the performance of a CIO. Information & Management, 48(4), 145-156.]. The study investigates whether CIOs’ superior IT competency and CIO & apos; s superior management are positively associated with IT management activity effectiveness. In addition, the study investigates whether a higher level of IT management activity effectiveness is positively associated with CIO role performance. Using structural equation modeling, the study has confirmed three hypotheses of the survey.

Quality has always been one of the most important topics in the competitiveness of organizations’ service activities and it influences on brands, significantly. This paper presents an empirical investigation to study the effects of service quality on brand personality in hotel industry. The study uses two questionnaires, one for measuring brand personality by using Aaker’s questionnaire (Aaker, 1997) [Aaker, J. L. (1997). Dimensions of brand personality. Journal of Marketing Research, 34(3), 347-356.] and the other one for measuring service quality. The study chooses a hotel chain in city of Mashad, Iran named Sadr Hotel and examines the effects of five-brand personality on service quality by choosing a sample of 384 customers. Using structural equation modeling, the study has determined that all five factors could influence on service quality of the case study, positively.

Performance measurement in managerial accounting is normally associated with cash flow and it is executed based on different figures such as testing information content abuse and accounting figures. However, increasing the information content in accrual components of earning and internal performance measurement provides additional informative insights. This paper studies the relationship between operating cash flows and earnings along with total shareholder returns. The study chooses the information of 54 firms from Tehran Stock Exchange. The results show that there were some meaningful relationship between the operating cash flow, profitability and the returns of all stakeholders. However, this happens by increasing profitability and cash flow of information asymmetry proportion to their correlation with the economic efficiency of shareholders’ returns.