Experiences in recent years about industrial and official system of the Iran and other countries and successful organizations show that human resource plays an important and principal role in economic and social development of countries & organization. Therefore, fundamental investment is considered and principle utilization of it with the increase in productivity level is one of the certain rules in development and advance of a country or organization. The main objective of this study is to examine the job satisfaction of auditors of audit organizations in comparison to accountants in Business enterprise. In addition, the author tries to analyze the effective factors on job satisfaction in two groups to point to essential guidelines and decrease the job quit in this part of society and increase the efficiency of human resource, even very little. Results obtained from the study hypothesis show that range of dissatisfaction among auditors is more than accountants are.

The nature of different activities in production, agriculture as well as distribution and consumption section, called as expansionist activities, largely influence the ability of the land. Production of consumable material, which is required for increasing population in various areas, and their attractions make it possible to earn more profit and it causes a significant pressure on soil and water resources and can threaten environmental pollution and human food security. A self-interested attitude on land resources has led to run short-term programs without considering the ecological capability of the land. These mentioned problems are, significantly intensified particularly in arid and semi-arid areas with severe limitations of water and soil quality and quantity. Therefore, land allocation based on ecological capability and self-purification indexes, used for land use planning, is an appropriate response to meet the deficiencies noted. This paper studies the agricultural capable lands based on land capability. The proposed study uses GIS software capabilities with application of the environmental ability evaluation model, as a holistic approach, to make sustainable development research in the region. The results indicate that suitable lands for agriculture in the whole area in different classes are widespread and with regards to dependency of more than 90 percent of people to agricultural activities, serious attention of authorities is required for providing the appropriate baseline and avoiding land use change to develop this activity.

Organizational structure plays an important role on survival of any business units and it is important to understand different factors influencing it. In this paper, we present an empirical study to learn the effects of three parameters including formality, concentration and complexity on organizational performance. The proposed study of this paper is implemented for one of research-based organization located in city of Qom, Iran. There were 120 employees working for this organization and the proposed study of this paper has selected a sample of 100 people, designed, and distributed a questionnaire among them. The proposed study uses two methods of regression analysis as well as structural equation modeling to study the impacts of three variables on organizational performance. The results show that there are some positive and meaningful relationship between formality and concentration from one side and organizational performance from the other side. In addition, there is a meaningful and negative relationship between complexity and organizational performance. The results of structural equation modeling are also consistent with the results of structural equation modeling.

Risk management plays an important role in banking industry and there are literally many investigations to reduce any risk components in this industry. In this paper, we present a study on relationship between tail risk on earning management in Iranian banking industry. In this survey, we use two series of data. The first set is associated with yearly information of 19 different banks over the period 2005-2011 and it contains 114 observations. The second set of data includes weekly historical data of eight banks over the same period 2005-2011. In this survey, there are four objectives to be investigated. The first hypothesis considers the effects of seven independent variables on loan loss allowance as a fraction of total loans. The second model is associated with the effects of two independent variables on realized gains and losses on securities. The third objective is to study the effects of different independent variables with various interruptions on return of banking sectors. Finally, the last model investigates the effects of revenue management on tail risk. The result of this survey indicates that there is no relationship between tail risk and earning management.

Optimum energy consumption in wireless sensitive networks plays an important role on network management. In the proposed model of this paper, first all the nods send the energy, station distance and density parameters to their fuzzy modules. According to each nod & apos; s fuzzy module outputs, a timer is activated for all nodes, which start reverse-counting from obtained value from fuzzy module. Timer of better nod comes to zero sooner and two best nods are selected in each zone (with the distance of r). One of them is introduced as superior cluster head and the other nods are connected to the closest cluster head. In addition, the cluster head not introduced as superior cluster head first collects data from neighbor & apos; s nods and then sends it to the superior cluster head after classifying data as package. The performance of the proposed model of this paper is compared with other methods and the preliminary results indicate that the proposed algorithm has increased first nod death time compared with other methods in the literature.

The 20th century was the age of an industry-based as well as knowledge-based economy. In a knowledge-based economy, knowledge plays an essential role to produce wealth compared with other tangible and physical assets. The purpose of this research is to identify and rank different aspects of knowledge management based on the Hicks model using the fuzzy TOPSIS technique for one of the most prestigious universities in Iran. The proposed model considers four main criteria of knowledge including creation, distribution, storage, and application along with 17 sub-criteria. The Chi-square correlation test indicates a positive and meaningful correlation between four mentioned criteria and knowledge management implementation. Using the fuzzy TOPSIS technique, the results also indicate that “Need for new and updated information and knowledge” was selected as the most important sub-criterion and “Sharing or distribution of knowledge” was selected as the most important main criterion on Hicks model.

Automation in service delivery has increased the consumers’ expectation with regard to service quality and subsequently the perception of the same. Technology-driven services redefined quality dimensions and their subsequent impact on the behavioural outcomes of the consumers with specific reference to attitudinal loyalty and propensity to switch. Customer Relationship Management (CRM) has further reinforced the operational aspects of a service provider by integrating the behavioural perspectives with technology. This paper attempts to explore the nomological link between automated service quality and its behavioural consequences with specific reference to consumers’ attitudinal loyalty and their intention to switch or defect from their present service provider. The study further takes into consideration the moderating effects of the performance of the dimensions and attributes of customer relationship management by introducing a novel approach to CRM performance indexing. The cross-sectional study was carried out with the customers of State Bank of India at Asansol, Durgapur, Bolpur and Santiniketan in West Bengal, India. The study used structural equation modeling (SEM) to assess and validate the nomological relationship between the variables.

With the ever-increasing demands for high surface finish and complex shape geometries, conventional metal removal methods are now being replaced by non-traditional machining (NTM) processes. These NTM processes use energy in its direct form to remove materials in the form of atoms or molecules to obtain the required accuracy and burr-free machined surface. In order to exploit the optimal capabilities of the NTM processes, it is often required to determine the best possible combinations of their controllable parameters. Different non-conventional optimization techniques have been used for dealing with these process optimization problems because of their inherent advantages and capabilities for arriving at the almost global optimal solutions. This paper reviews the applications of different non-conventional optimization techniques for parametric optimization of NTM processes. It is observed that electrical discharge machining processes have been optimized most number of times, followed by wire electrical discharge machining processes. In most of the cases, the past researchers have preferred to maximize material removal rate. Genetic algorithm has been found to be the most popular non-conventional optimization technique.

Most recent studies are based on benchmarking analysis allowing the measure of company efficiency relatively to a reference performance. Benchmarking is a helpful tool to analyze and promote efficiency in insurance companies. The fast development of X-efficiency notion makes traditional performance measures (ROA, ROE, etc.) obsolete. Indeed, various methods have been used, various input-output measures have been proposed and various research fields have been explored in insurance company investigation. So, after reviewing most known efficiency concepts and their definitions, this section explores the literature review of two principal points of discussion: the first point is focused on the different used techniques to measure efficiency, including the developed approaches to define inputs, outputs and their prices. The second point represents an overview of efficiency investigations in insurance industry.

Safety is a relative quantity that is a function of the situation in which it is measured. This research has been conducted in a well established pharmaceutical company in Bangladesh practicing GMP (Good Manufacturing Practice), which has a tablet manufacturing facility. Tablet manufacturing comprises a number of manufacturing activities and machineries. Each of these activities, requiring amalgamated interaction of man, machine, equipment and environment has the potential of producing unforeseen hazards. Therefore, analysis of risk to assure worker safety is not only necessary here, it is also important to use an appropriate tool that can incorporate all the risk- producing parameters. The research work conducted here using a very effective tool named Failure Mode and Effect Analysis (FMEA), consisted of observing the works at different sections, breaking them down into sequential steps, noting the surrounding variables of each task, and using these data to perform risk analysis to find out the most hazardous works for the workers.