For years, tangible assets used to be the most important precious wealth of organizations. However, the recent advances in technology has changed this concept and today, intangible assets such as human resources, customers, processes are playing essential roles on making strategies. In this paper, we present a study to setup appropriate strategies using the implementation of balanced score card in four perspectives of customers, processes, learning and financial. The proposed study of this paper gathers important factors through three different brainstorming sessions and prioritize them using TOPSIS method. Based on the results of MCDM technique, selecting appropriate target market for penetration is the number one priority followed by having good accounting system and preparing for more diversified production. These are the most important items influencing strategic planning. Therefore, the study uses BSC for the first two important strategies and discusses possible actions for productivity improvement.

During the past few years, there have been growing interest in learning the relationship between residual income and other financial figures such as dividend per share, market value and operating cash flow. The proposed study of this paper gathers the financial information of all listed firms traded in Tehran Stock Exchange over the period of 2007-2011. We only concentrate on listed companies whose fiscal years started from March to May of each year. The other criterion associated with the proposed study of this paper is that shares of the selected firms must have been active during period of study and there must be no change in their fiscal calendar. The study does not include the shares of holdings, banks, insurance firms. Finally, the information of the firms must be available for course of study. The study uses two regressions analysis and examines five hypotheses including the relationship between residual income and other factors including dividend per share, value added operating cash flow, value added cash flow, market cap and market value added. Using two regression models, all these hypotheses are investigated and the results of the survey confirm a meaningful relationship between residual income and dividend per share, value added operating cash flow, value added cash flow. However, the results of the second model do not confirm the last two hypotheses.

Organizational relationship plays an important role in developing more cooperation among members of employees. Today, there is no doubt that people are mostly considered as the primary source of creating value added activities. Therefore, it is important to learn more about organizational relationship in different organizations and detect possible barriers on developing such relationships. In this paper, we present an empirical study to detect the status of organizational relationship in Sport organization of province of Esfahan, Iran. The proposed study designs a questionnaire consists of five parts including informative, freedom, one-side relationship, formality and openness. All questions were designed in Likert scale from one to five and Cronbach alpha was calculated as 0.94. The results of the study shows organizational relationship is in good position in average and all different cities of Iran.

One of the most important issues in financing corporate is to find appropriate method to make a wise selection between getting loans and increasing the number of shares. There are different theories for making appropriate financing methods. The primary purpose of this paper is to investigate this issue based on market timing theory. The proposed model of this paper chooses selective companies from Tehran Stock Exchange. The proposed model of this paper uses regression analysis on two different models. The primary purpose of the first model given in this paper is to study the effect of market timing theory. In this part of survey, we measure the effect of the ratio of market value to book value on the sources of financing firms though increase in equities. Based on the results, we can conclude that as the ratio of market value to book value increases, firms tend to increase their equity though an increase to the number of shares. The first hypothesis of this paper is confirmed. The second model is associated with the relationship with mean ratio of market value on weighted book value and Leverage and the results of this paper do not confirm such relationship.

Carpet is one of the most popular handcraft industries in Iran and it has created significant number of jobs in various villages and small towns in this country. There are literally many designs and plans introduced by Iranian carpet makers but during the past two decades, we have seen an increasing competition mostly from other countries such as China, India, Pakistan, etc. On the other hands, there are ongoing interests for membership of world trade organization (WTO) and it is necessary to take the necessary actions. The proposed study of this paper uses different mathematical techniques to consider different actions for changing threats to opportunities, reducing unnecessary costs, increasing revenue and market share, etc. The proposed model of this paper uses Fuzzy analytical hierarchy process (AHP), Benefits-Opportunities-Costs-Risks (BOCR) method to detect possible benefit, risk and cost components. We first setup all useful strategies and then using AHP prioritizes different actions.

Organizational culture plays an important role on increasing organization excellence and there are many evidences through different studies on this relationship. In this paper, we re-examine this relation between organizational culture and six other important factors including quality of leadership, quality of different strategies, quality of human resources, quality of participating in organizational resources, quality of organizational processes and methods of assessment. The study was held among 70 employees of one of distance learning universities located in province of Esfahan, Iran. The study uses Pearson correlation ratio as well as linear regression technique to investigate the relationships. The results confirmed that there are positive and meaningful relationship between organizational culture and quality of leadership, quality of different strategies, quality of human resources, quality of participating in organizational resources, quality of organizational processes but it does not find any meaningful relationship between organizational culture and methods of assessment.

Green product management plays an important role in today & apos; s economy and people are increasing becoming more interested in green products. In this paper, we present an empirical study to measure the impact of customer perception, quality, environment concern and satisfaction on green customer loyalty. The study proposes two hypotheses, where the first hypothesis studies whether the quality of green product has direct impact on customer satisfaction and the second hypothesis examines whether quality of green product has direct impact on customer loyalty. The population of this paper includes all people who use paper-based drinking glass, napkin and packaging products and live in city of Tehran, Iran. Since not all people are involved in all parts of the city in such product, we have decided to select only those who are involved in using these kinds of products including hospitals, universities, etc. The sampling technique has distributed 300 questionnaires and gathered 283 good quality ones for analysis. The questionnaire consists of 19 questions in five different perspectives. The proposed study uses sequential equation modeling and the results have confirmed both hypotheses.

, , and For years, there has been growing interest on virtues, especially in various organizations and progressive companies are exploring their impacts in generating new, holistic, healthy, and human work environments. Many firms are trying to become more sensitive to the requirements of the community and virtuous concerns such as caring, compassion, integrity and wisdom, and less interested in ideas such as efficiency, profitability and competitive advantage. In other words, most firms are going towards virtuous firms. The primary objective of this work is to detect the drivers and principal components of a virtuous firm to put virtues into practice. The study consists of two parts. In the first part, a Delphi study among the informed individuals is conducted and request them to detect the most effective drivers of virtuous firm, while in the second step, we do an exploratory factor analysis to detect the principal factors influencing virtuous organization. The data implemented in this phase include questionnaire responses. The survey distributes 750 questionnaires and collects 574 valid responses. The factor analysis empirically grouped the drivers of virtuous organization into five factors including Leadership, Human Resource, Organizational Culture, Structure and Processes and Care for Community. These five factors describe approximately 81.305% of the total variance. Finally, we ranked the principal factors extracted from factor analysis.

Data envelopment analysis (DEA) is one of the most popular techniques for measuring relative efficiencies of various similar units. However, lack of opportunity to compare the decision making units (DMUs) on the same scale in DEA model can make it less practical to classify DMUs. In this paper, we present common weights for DMUs by applying a scientific methodology utilizing goal programming as one of multi criteria decision making (MCDM) techniques, thereby we deal with improving discrimination power for selecting the efficient DMUs. The paper investigates the validity of the ranking technique, an index called the relative closeness (RC) to the ideal DMU (IDMU). Finally, via a previously reported numerical example, the proposed data envelopment analysis-goal programming (DEAGP) model is compared with that obtained by the DEA-AHP.

One of the challenges in contemporary zone of management and organizational behavior is to create and strengthen social capital. Social capital arises from individuals trying to help people build trust, relationships and cooperation. Without social capital, employees are not able to share information and knowledge. The purpose of this study is to review the relationship of social capital and the learning organizational in one of Iranian organizations called Jihad Agriculture Organization of Kermanshah. The statistical population includes 270 employees of this organization and a sample size of 159 people are chosen using Morgan statistical table for a the first six months of 2012. The research method is descriptive- survey, the type of correlation and a questionnaire for collecting information are used. A number of university professors confirmed validity of the questionnaires. Their reliabilities were obtained with Cronbach & apos; s alpha and the coefficients for questionnaire of social capital was 0.705 and for questionnaire of learning organization was 0.838, respectively. By using correlation coefficient and multiple regressions, the data were analyzed. Results in a significant level of 95% showed, social capital had a meaningful relationship with learning organizational.