During the past few years, there have been growing interests on intellectual capital due to industrial changes on the market. Thus, identifying different ways to create, manage, and evaluate the impact of intellectual capital has remained an open area of research. One of the most important organizational capabilities, which could help organizations create and share knowledge is to effectively use knowledge to create competitive advantage. The primary objective of this study is to investigate the effects of intellectual capital on other components and their impacts on organizational learning capability. The statistical population includes 500 employees of an Iranian organization. The study uses a sample size including 273 people using Morgan statistical table and Cronbach & apos; s alpha is calculated as 0.838. The results of this survey indicate that human capital, relational capital and learning capabilities have positive impact on organizational performance. In addition, relational capital positively impacts learning capability and human capital influences positively on relational capital.

The intricacies of economic activities and growing increase in competition have made commercial units with the duty of production and financial data processing, orienting themselves with production cycle. This is considered as the heart of organization such that they could be more effective in decision-making. The method adopted in this research is descriptive – survey and it attempts to attain the objectives the researchers based on four independent variables including Production design, Programming, production operations and cost accounting. To test the hypotheses, the study adopts one sample T test method and to investigate uniformity of effects of each variable, Kruscal-Wallis test is employed. The results obtained from the tests indicate that AISs are not compatible with production cycle, where, in turn, has led to rejection of modern costing systems such as activity based costing (ABC).

Building strong commitment among organizational employees plays an important role in reducing delays and displacement. It can also increase employee efficiency, employees & apos; mental freshness and manifesting both organizational admirable targets and personal goals. The purpose of this study is to detect and to forecast the impact of organizational climate on level of organizational commitment among staff education in city of Kermanshah located in west part Iran. The survey designs questionnaires and collects necessary information using a descriptive survey. The statistical population includes all 921 employees who were either enrolled in administration level or work as teacher in all areas of city of Kermanshah. The study selects 300 individuals from the statistical population randomly. The proposed model of this paper uses factor analysis to determine the most important factors influencing organizational commitment and Cronbach alpha is used to validate the results. The results show that there is a significant relationship between the components of role and paying enough attention to goals, the variable organizational climate, and the whole variable dimensions of organizational commitment. The other observation is that there was a weak relationship with some components of social commitment, and there was not any significant relationship with other aspects. Results of multivariate regression analysis shows that there was a high correlation between organizational climate and social commitment (t-student=6.208).

Banking deposit is the primary source of contributing to economy and it is important to understand what factors influence such deposits. In this paper, we present an empirical study to find the relationship between banking deposit and other important factors such as capital market, money market, commodity market, foreign exchange rates such as US dollar and Euro exchange rates to local currency (Rials). We gather the data over the period of 2010-2012 and using ordinary least square technique study different hypotheses. All t-student values are statistically meaningful when the level of significance is ten percent and some of the parameters are even meaningful when the level of significance is five percent. The results indicate that the rate of bank deposit is negatively associated with commodity market growth rate (-.001995), US dollar exchange rate (-0.004167), banking industry growth rate (-0.278826) and moving average (-0.940418). In addition, dependent variable is positively associated with Euro exchange growth rate (0.005676).

Auditing plays an important role on having transparent financial statements especially in general organizations such as municipality, etc. A good implementation of auditing system helps reduce any possible fraud and increase the efficiencies of organizations. In this paper, we present an empirical survey to discuss barriers confronting auditing system. The proposed model designs and distributes a questionnaire between two groups of auditors and municipality managers. Cronbach alpha and KMO tests are used to verify the overall qualification of the survey and they are well above the minimum desirable level. The survey tests ten hypotheses including the effects of lack of standards and criteria, lack of experts, lack of awareness on advantages of auditing system, existence of conflicts in laws and regulation, etc. The results of t-test survey confirm all ten hypotheses and the implementation of Freedman test indicate that auditors have blamed using traditional methods as the most important barriers in using auditing techniques while managers believed lack of sufficient laws and regulations was the most important factors obstacle for using auditing system.

Swimming is of the most important sports in the world and most countries try to find the most qualified people for participating in world & apos; s different championships. Training athletic people in swimming sport is more important in this area of sports compared with other sports. In this paper, we perform an empirical investigation to find the effects of various swimming sports on swimmers. The focus of this study is to compare the performance of two methods before and after two methods of interval and combined breast stroke swimming. The population of this survey includes all teenagers aged 13 and 14 who had, at least, one year of swimming experience. The sampling includes 30 people who were randomly selected and they were divided into two groups of 15 people. One group participated in interval training for three sessions per week and in an eight-week period. The second group took part in combined training for three sessions per week and in an eight-week period. At the end of training program, we have compared the results using t-student. Combined swimming includes different types of exercises. The results show that although there is a meaningful difference before and after two types of training programs but there is no different between the performances of these two tests.

Supply chain is one of the most important parts of industrial and economic problems. Measuring relative performance of supply chain is often tedious task since there is a need to deal with the multiple performance measures associated with members of supply chain, which integrate and coordinate the performance overall production system. Traditional approaches for measuring relative efficiency of supply chain cannot be applied directly for evaluating the relative efficiency of supply chains. This is because some measures linked to supply chain members cannot be simply classified as “outputs” or “inputs” of the supply chain. We present different models, which directly evaluate the performance of the supply chain as well as its members, while considering the relationship among the members. The modeling processes are based on the concept of non-cooperative and cooperative games. In this paper, we propose network data envelopment analysis for measuring relative performance of supply chain, which considers the system by distinct processes or stages, each one with its own inputs and outputs and with intermediate flows among the stages. The proposed method reduces computations to determine the relative efficiency of overall supply chain and efficiency of each the supply chain members.

Agricultural business is a very high-risk job and an increase demand for agricultural products from one side and steady increase in production cost and weather changes, on the other side, have motivated many to use insurance for agricultural products. Insurance plays an important role in influencing crop production and insured satisfaction or farmers. The purpose of this research is to find critical components in agricultural insurance. Based on an exploration of the literature review and interviews, the proposed study of this paper extracts 24 variables and using factor analysis, we select the most important factors, which are grouped in seven categories. The implementation of our factor analysis has revealed uncertainty, moderator, market equilibrium, risky environment, empowering factor, education, training, structural hazards and natural ecosystems as the most important factors influencing agricultural industry.

The purpose of this study is to examine the relationship between workaholism and personality traits among managers. A questionnaire consists of 141 items is developed with standard measures and 145 questionnaires are distributed among the managers and 113 ones are gathered where final response rate is 78% after removing two useless questionnaires. Cranach & apos; s alphas is reported greater than 0.70, which shows the reliability of the subscales of the questionnaire. To test the hypotheses, different statistical techniques including one sample t test, analysis of variance (ANOVA), and correlation are implemented. Findings of the study show that demographical variables do not affect workaholism among managers in public organizations. In addition, among the personality variables, a significant relationship is detected between introversion and dominance with workaholism.

There are many cases, where we may wish to choose a good accounting system and would like to learn how they work and the advantages and disadvantages of each so we can choose the better one for a business. In this paper, we present an empirical survey to understand whether we can choose accrual or cash accounting system. The proposed study designs a questionnaire among 220 experts in area of accounting affairs. The survey considers four sub hypotheses and one main hypothesis to see whether there are reliable rules and regulations in accrual-based accounting compared with cash accounting or not. Similarly, the survey investigates whether accrual-based accounting is more informative, comprehensive and provides better comparative results compared with cash accounting. The results indicate that accrual-based account performs better in terms of all mentioned criteria and it is a better method for managing accounting affairs compared with cash accounting systems.