Banking industry plays essential role for development of macro economy by giving loans to growing business plans and helping economy grow, properly. A bank normally pays a low interest to people who deposit their money into banks and collects interest from people who receive funds. When there is a healthy growth on banks’ deposit, banks’ managers hope to attract business owners to finance their projects through banks and pay interests. The proposed study of this paper investigates the relationship between lending facility and bank deposits. In addition, the study tries to find out about the possible methods for increasing bank deposits and consequently social investment. Based on the results of our survey, increasing facilities, by assuming all other conditions was remained constant, which increased banks’ deposit. In fact, people worked more with banks and branches and conveyed their resources to the banks that granted more deposits. The role of location was so effective to attract deposits so that we must consider the relationship between deposit and the amount of facility payment with location.

The purpose of this paper is to examine the association between corporate governance and Intellectual capital in the pharmaceutical companies accepted in Tehran Stock Exchange over the period 2004-2009 using a regression based model. The study investigates the impacts of three some independent variables of the corporate governance (i.e. the number of board members, the relative extent of nonexecutive to executive directors, the auditing committee). The results suggest that corporate governance had no special effect on intellectual capital in the pharmaceutical companies. Furthermore among corporate governance & apos; s variables, the first one (i.e. board size) had negative impact on firms & apos; intellectual capital and the second and the third variables had no effects on intellectual capital.

This paper measures the likelihood of bankruptcy based on some financial ratios such as debt ratio, current ratio, sales to total assets, etc. using logistic regression and classification and regression tree techniques (CART). The proposed study gathers the information of 36 bankrupted firms and 36 non-bankrupted firms based on Tobin Q ratio. The study gathers the necessary information over the period 2005-2011. The preliminary results indicate that both methods have the capability to predict bankruptcy but with different accuracy. The likelihood of bankruptcy based on CART method were 97.2, 97.5 and 86.1 in the event of bankruptcy, one year before and two years prior to bankruptcy, respectively. These figures were changes to 98.6, 94.4 and 84.7 based on logistic method.