Intellectual capital (IC) is normally used to create value for organizations and in today & apos; s business environment; the success of each organization depends on managing such assets. During the past few years, many organizations implement IC to increase their competitive advantages. Hospitals are among business units where IC plays an important role on the success of these units. People normally choose hospitals based not only based on their equipments but also based on the specialists and physicians they have. In this paper, we present an empirical study to measure the impact of IC in accounting parts of hospitals. The results of our regression analysis indicates that when there is a unit increase in either of human, customer, structural or intellectual capital individually, we can expect of an increase of 1.278, 1.210, 1.415 and 1.620 units increase in the performance of the university, respectively.

Outsourcing is known as using a supplier outside the organization in a way that this supplier provides the same service or goods provided normally inside the organization. Outsourcing likewise any other strategy has its own effects on the organization. This paper tries to evaluate the impact of a successful outsourcing on organization’s activities in selected universities. In order to reach this purpose, after theoretical studies, first, obtained indexes by the expertise are evaluated and then by the confirmatory factor analysis with the help of Lisrel software, the claimed indexes are confirmed. The results of structural equation show that the questioned relevance is directly available and in some other words the implementation of a successful outsourcing will help improving organization’s activities in the statistical.

One of the primary concerns in development of oil and gas resources is to find the critical success factors associated with different important projects. Purchasing and procurement plays a key role in these projects. There is no doubt that in history of similar studies, there are not much studies to determine key factors. The proposed study of this paper presents an empirical study to find these factors in one of the most important gas filed in Iran is now South Pars Gas Field. The study distributes a questionnaire consists of various questions associated with purchasing activities. We investigate the feedbacks gathered from decision makers using factor analysis. The results of our survey reveal that there are three categories of organizational strategy, the relative importance of strategy and risk according to factor analysis. Each factor consists of many other factors and the relative importance of all factors are investigated.

Nowadays organizational excellence is regarded as the world’s most effective and progressive issue and many countries and organizations are attempting in the way of applying excellence. In this way, they attempt to improve such models and according to culture and sociopolitical conditions of each country, they attempt to design several models. The present research has been conducted with principal goal of designing organizational excellence model at cellulose industry of Iran. The study determines its components and aspects, priorities the aspects and components and analyzes relationship among different aspects of organizational excellence model at cellulose industry of Iran. The present research is an applied research with respect to goal and it is a descriptive-analytical method in terms of method. Statistical population of the present research covers all experts in the field of cellulose industry of Iran in which on this basis, the number of statistical sample was 207 people from managers to specialists. Results of research indicate that organizational excellence pattern of cellulose industry is a mixture of different aspects of technical, economic, inner environment, outer environment, motivation and behavioral processes.

Spirituality and ethics play important roles in bringing justice for many business units. During the past few years, there has been growing concern on thinking about profitability without considering other aspects such as spirituality. The infamous Enron incident has been a crystal clear of a case of thinking just on short-term profitability without considering other ethical issues. Spirituality helps organizations create ethical values, responsibility and job satisfaction among workers and these issues could increase business competitive advantages. In this paper, we study the impact of spirituality on different levels of individual, workspace and organizational for a real-world case study. The survey results of this paper indicate that spirituality could significantly impact the organization in different levels.