Today, there is no doubt that in many organizations, many employees refuse to provide their opinions and comments about the organizational problems. In fact, in many organizations there is a created climate, which often makes employees feel their opinion is not valued. This phenomenon is examined as an organizational silence that by identifying the factors affecting on it we can effectively take steps to eliminate barriers to commenting staff in organizations. In this regard, this paper presents an empirical work conducted on data obtained from 260 employees Payame Noor University of East Azerbaijan Province. These data are analyzed by SPSS software and regression and path analysis tests. The results showed that there is a significant relationship between silence climate dimensions and employee organizational commitment with silence behavior employee. In addition, there is a positive correlation between higher management attitudes and supervisor’s attitudes with workers silent behavior. We have also observed that there is a negative correlation between communication opportunities and organizational commitment with employee silence behavior of employees.

There is no doubt that conventional accounting does not provide actual value of a firm since they only take into account the tangible assets. Intellectual capital provides a new concept for considering actual value of the assets, which helps calculate intangible values of the firm. In this paper, we use value added intellectual coefficient (VAIC) to measure the performance of a firm. The study investigates the relationship between intellectual capital and return on assets and value added for three consecutive years between 2008 and 2010. The results indicate that there is no meaningful relationship between intellectual capital and return on assets for fiscal years of 2008 and 2009 but there is a meaningful relationship between these two items for the fiscal year of 2010 when . Our findings also indicate that there is no meaningful relationship between intellectual capital and value added for the years of 2008 and 2010 but there is a meaningful relationship between the items for the fiscal year of 2009. The results somewhat confirm the recently published results in the literature, which argues the use of VAIC for assessing the direct impact of IC on other financial factors.

The personality of an entrepreneur is one of the most important characteristics of reaching success by creating jobs and opportunities. In this paper, we demonstrate an empirical study on personal characteristics of students who are supposed to act as entrepreneur to create jobs in seven fields of accounting, computer science, mechanical engineering, civil engineering, metallurgy engineering, electrical engineering and drawing. There are seven aspects of accepting reasonable risk, locus of control, the need for success, mental health conditions, being pragmatic, tolerating ambiguity, dreaming and the sense of challenging in our study to measure the level of entrepreneurship. We uniformly distribute 133 questionnaires among undergraduate students in all seven groups and analyze the results based on t-student test. Our investigation indicates that all students accept reasonable amount of risk, they preserve sufficient locus of control and they are eager for success. In addition, our tests indicate that students believe they maintain sufficient level of mental health care with strong sense of being pragmatic and they could handle ambiguity and challenges.

Operational audit plays an important role on managing governmental budget. It helps control government spending and other important budgetary issues. This paper presents an empirical study to find out the possible barriers on implementing operational audit. The proposed study distributes some questionnaires among supreme audit court of auditors and analyzes the questions. The results indicate that many governmental organizations are not strongly committed to rules and regulations. There are not sufficient standards on auditing programs and many governmental agencies do not even use operational budgeting system since they are not aware of the benefits of such system. There are some of the most important challenges of having operational budgeting and paper suggests some guidelines for having better regulation on removing the main barriers.

The main purpose of this paper is to detect effective factors on mobilization of East Azarbaijan Agricultural Bank resources in terms of deposits absorption. In order to reaching this goal, six hypotheses have been arranged and a questionnaire including 28 questions has been designed. So after justifiability and perpetuity evaluation, the questionnaires are distributed among managers of these banks. We have analyzed the data using multi variable regression analysis, Pearson & apos; s R and Variant analyze and the results indicated that information and communication technology, service diversity, human resource skills, internal environment utility and locations are among the most influencing on resource mobilization.

Climate plays an important role in assessment of quality of outdoor built environments and bioclimatic comfort physiologically influences on human body & apos; s characteristics. In this paper, we present an empirical study on bioclimatic comfort in Sirjan desert located in the province of Kerman, Iran. The results of our study shows that velocity of air can reach one meter per second during the daily hours only during the month of September, which causes comfort on people & apos; s body. However, even this velocity cannot cause comfort during the night. During the months of March, April and October, whether maintains a velocity of 0.1 meter/second, which brings comfort and it is possible to live with simple dress. During the months of May, June and July it is possible to reach comfort with simple cover during the night. It is possible to reach the same condition with thicker coverage in nightly hours during the months of May and September. However, it is not possible to reach comfort with thick dress any nightly hours of year.

For many years, there was much discrimination against women in the world in terms of social benefits, job opportunities, etc. In many cases, women received less for similar job than men did and in some cases, many important top management jobs were not even open for women. During the past few decades, there have been tremendous efforts on removing any discrimination laws and regulations against women. In this study, we present a study on convention on the elimination of all forms of discrimination against women (CEDAW) adopted in 1979 and discuss that it is possible to remove some barriers and regulations in Iran without violating Islamic rules and regulations. In fact, the present study explains that there are many rules and regulations, which are in accordance with CEDAW and in some cases there are better rules for women in Iran such as early age retirement plan, breastfeeding, etc.

During the past few years, there has been an increase trend on purchasing via internet, which indicates a steady growth on this internet service. There are different advantages on e-purchase services such as availability of usage, fast and reliable services, etc. The purpose of this survey is to investigate on different influencing factors on customer & apos; s fidelity on purchasing air ticket from different agencies located in Tehran, Iran. The Cronbach Alpha validates our results. The proposed conceptual model of this paper is estimated using multi-variable regression model and the results indicate that direct factors influence customer satisfaction, significantly. The results indicate that while customer perception does not have any relationship with repurchase but it has direct relationship with customer & apos; s perception and trust.

Today, organization cannot firmly survive without having a broad captive market. Rather, through value creation for customers and achieve their loyalty, we can maintain and increase the existing market share. Providing a specific product or service requires modern ideas and approaches to be applied in organizations. Resource limitations prevent organizations from being the best on all value creation contexts; so they must focus on some range of customer-centric values regarding the given customer groups; because customer needs will change as time goes by and it requires different kinds of values to be taken into consideration. In this research, organizational value creation effects on customer loyalty is studied by more recent and complete customer value model designed by Flint et al. (2010) [Flint et al. (2010). Customer value anticipation, customer satisfaction and loyalty: An empirical examination. Industrial Marketing Management, 40, 219-230]. In this regard, some questionnaires are distributed among a statistical population including 90 customers of Tehran Food Industries. Results show that organizational value creation affects on customer loyalty. Among effective factors, product quality has the most effects on organizational value creation following by product price, marketing and after-sales services.

In this paper, we present an empirical study to measure the relationship between Islamic values and marketing affairs in the field of alimentary industries of West Azarbaijan province, Iran. The proposed study distributes a questionnaire among 105 managers out of 145 ones and analyzes the data using different statistical methods such as linear regression analysis. The preliminary results indicate that Islamic values significantly influence trust, commitment and communication among members of business units and it could help resolve conflict management, substantially. The paper provides some guidelines for better managing firms in the region by attaching on Islamic values for marketing products and preventing unethical methods in mislead customers.