Based on the Law and Finance theory, and the regulatory capture theory, external governance environment and industrial regulations can exert a certain influence on corporate over-investment. On the basis of qualitative analysis of the relationship between external governance environment and corporate over-investment under different industrial regulation conditions, this paper, using data of non-financial companies listed in Shanghai and Shenzhen Stock Exchanges in the period 2001-2010, describes the regional distribution characteristics of over-investment of Chinese listed companies, and establishes an OLS regression model of the relationship between external governance environment and over-investment. The study respectively groups data from regulated and non-regulated industries as a sample and empirically tests the OLS regression model. Results show that: from the perspective of economic geography, there exists a local spatial cluster phenomenon in the distribution of over-investment of listed companies in regulated industries, while non-regulated industries conform to no regularity. In regulated industries, external governance environment factors (level of government intervention, rule of law and financial development) may exert a significant negative influence on the degree of over-investment of listed companies, but on non-regulated industries, their effect is reversed. Also, government intervention, legal enforcement and financial development are positively correlated to over-investment. Further research indicates that, compared with government intervention and financial development, legal enforcement influences over-investment the most.

There are some issues in marketing, supply and after-sales services for customers in global markets for production of rose water and essences extracts. Despite the fact that the products are genuine, there is a downward trend for the production of rose water and essences extracts in recent years. The present study aims to evaluate the identified structural barriers affecting exports of rose water and essences of Kashan to United Arabic Emirates. The population consisted of 77 managers of exporter companies in Kashan. Self-made questionnaire approved by supervisor to be valid and reliable, were distributed. The study tried to deliver a model for barriers to e-commerce in the context of Iran & apos; s rose water and essences extracts Export by examining different models of and studied in the field of electronic commerce and the application and advantages of systems based on it. The study also tried to identify current obstacles in the way of electronic commerce in export of rose water and essences extracts by using the questionnaire as an indicator in five-point Likert scale. There were three factors associated with the proposed model. Barriers to electronic commerce in export of rose water and essences extracts were determined in the order of priority as follows:
1) Problems and obstacles related to information infrastructure, 2) problems related to legislative, legal and secure infrastructure, 3) problems and obstacles to human, educational, cultural and behavioral infrastructure, 4) problems related to infrastructure of customs, trade and taxation, 5) internet problem, 6) Problems related to technical and hardware infrastructure, 7) Problems related to financial and software infrastructure.

This paper presents an empirical investigation to study the effects of different factors influencing on profitability of shares of petrochemical industry. The study gathers the information of three firms whose stock prices were listed on Tehran Stock Exchange over the period 2006-2012. Using different regression analysis, the study has determined that while stock price, currency rate and material influence on profitability of these firms, energy price, liquidity and gold price had no impact on profitability in petrochemical industry.

This paper presents an empirical investigation to study the effects of disclosure quality on capital structure in an Iranian Auto industry. The proposed study considers the financial information of the biggest Iranian automaker named Iran Khodro. The study gathers the necessary information from 18 Iran Khodor firms whose shares where accepted on Tehran Stock Exchange over the period 2008-2011. Using some statistical tests, the study has concluded that while there was not any meaningful relationship between disclosure quality and capital structure, market disclosure could influence positively on return on assets as well as return on equities.

Creating and maintaining a learning organization is a competitive advantage, which would be the result of valuable outcomes such as innovation, efficiency and the better convergence with environment. In addition, learning is the best way to preserve life, survival and growth of organizations in future. In this regard, this study examined the relationship between trust and learning organizations. This study had one main hypothesis and five sub-hypotheses. Research method was descriptive, and t-test and correlation tests were used to determine the relationships between variables. The statistical populations of this study were employees and faculty members of Payam Noor University in east Azerbaijan province, Iran. The results of this study show that there was a meaningful and positive relationship between trust in organization and learning organizations. Therefore, it is recommended that organizations dismantle the barriers of trust, be promoted the trust-builder interactive relationships; be improved and be promoted the mechanisms of interpersonal communications. The firms also have to develop competencies, empower and promote the spirit of cooperation. On the other hand, organizations must prioritize the fostering and promoting the strategic and interactive thinking of staff.

Today, many business organizations have replaced product oriented strategies with customer oriented strategies and try to improve the level of their products and services to reach customer satisfaction. Excellent organizations pay especial attention to their customers and always try to do their best to have loyal customers. The purpose of this paper is to investigate the level of customer oriented in an excellence business organization through European Foundation of Quality Management (EFQM) method for one of the biggest Iranian banks in city of Tehran, Iran. The study designs a questionnaire in Likert scale and distributes it among 384 randomly selected customers who do banking business. Cronbach alpha has been calculated as 0.948, which is well above the desirable level. In addition, using t-student test, the study has confirmed that bank enjoyed a satisfactory level of customer oriented.

This paper presents a study to investigate the effect of tax strategy on tax evasion in province of Zanjan, Iran. The study selects two randomly selected populations of 100 people from Tax organization and the people who file income tax with revenue agency. The study designs a questionnaire in Likert scale to study the effects of five variables namely; promote tax culture, lack of belief in tax payment consequences, filing false tax statement, tax exemption and general culture community as independent variables on tax evasion behavior. Using regression technique, the study has determined positive and meaningful relationships between tax evasion and independent variables.

Every day, we deal with the information, which are under uncertainty and managing this type of information with classical database systems brings a disadvantageous loss of data semantics along. Therefore, advanced database modeling techniques are necessary. Entrance of object orienting concept in databases helps relational database gradually use object oriented database in various fields. With the advances in this field, simple objects alone are not able to include complex data types and complex objects are necessary. On the other hand, for solving the problem of fuzzy data, several methods have been presented. One of these methods for modeling databases is an approach, which couples object-oriented database modeling with fuzzy logic. In this research, we observe the compilation of XML and fuzzy to represent a suitable approach for queries in object-oriented databases. In this paper, by combining sql and fuzzy XML tags, a language and independent database for storing and retrieving queries is prepared. We study database queries in two forms of simple and complex. In the form of complex, we use conjunctive queries.

This paper presents an empirical investigation to study the effects of advertisement on brand equity. The study has accomplished on two well-known brands in mobile providers in city of Tehran, Iran. The study uses Aaker’s model to examine the effects of advertisement on various factors such as brand awareness, quality perception, brand loyalty and brand associate. The study also investigates the effects of brand awareness, quality perception and brand associate on brand loyalty. The results of our survey have concluded that advertisement could influence on some of the components of brand equity, significantly. For the first case study of this survey, Irancell, advertisement influences on brand awareness, brand quality and brand associate, significantly. In addition, brand awareness and brand loyalty also influence on brand quality and brand equity, positively. For the second case study of this survey, Mobile Telecommunication Company of Iran, the effects of advertisement on brand equity, brand awareness and brand associate have been confirmed. Moreover, brand awareness and brand quality influence on brand loyalty, positively. In addition, brand loyalty influences positively on brand equity.

This paper presents a study to rank different green supplier involved in supplement of electronic parts in auto industry using fuzzy Delphi. The proposed study uses the fuzzy analytic hierarchy process for weighing criteria and VIKOR method to rank the suppliers. The results show that measures of corporate social responsibility, environmental management system, green procurement and green production are the most important criteria for green supplier selection. In addition, product quality, online tracking of orders, delivery time and quality of online information are the most important criteria for choosing a green electronic supplier.