Significance of identifying human resource competency in organizations and the necessity for valuating human resource in accounting persuade many researchers to design a conceptual model for measuring human resource accounting. This study, first, examines dimensions of various valuation models of human resource and then they are compared with Goleman individual and social competency indicators. Next, individual, organizational and social competency indicators are designed through developing Goleman model. Finally, Analytical Hierarchy Process (AHP) and experts’ ideas in human resource accounting in superior universities of the world are used to classify the indicators; and the conceptual model of measuring human resource accounting is designed based on guidelines of management and human capital development vice-presidency and inspiring effort rate of return method.

This paper presents an empirical investigation on how to document some experiments on special and governmental guidance schools managers of Abadan province in Iran. Statistical society of this research includes all education managers and teachers in governmental and nongovernmental guidance schools of Abadan province located in southern part of Iran. The study selects 222 teachers and managers, randomly, and using some questionnaires, we try to find important items to document. The questionnaire covers 6 main groups including students, teachers, school manager, connection with parents, connection with society, education planning. The study finds out whether there was any difference between teachers’ educational background and six groups of people. However, the investigation does not find any difference between teachers’ educational background and six groups of studies.

During the past few years, there have been growing interests in business development of herbal supplements in many developing countries especially in Iran. Herbal supplements are used to cure many deceases such as medicating anxiety, acne, weight loss, depression, etc. In this paper, we present an empirical investigation to detect important factors influencing exporting herbal supplements. The proposed study designs a questionnaire consists of 31 questions, distributes it among 210 experts who are professional in the area of production and distribution of herbal supplements and using factor analysis, the study detects eight factors including supportive laws and regulations, organizational atmosphere, marketing structure, knowledge oriented, feasibility study, research and development, competitive strategy and partnership strategies.

This paper presents an implementation of system dynamics model to determine appropriate product mix by considering various factors such as labor, materials, overhead, etc. for an Iranian producer of cosmetic and sanitary products. The proposed model of this paper considers three hypotheses including the relationship between product mix and profitability, optimum production capacity and having minimum amount of storage to take advantage of low cost production. The implementation of system dynamics on VENSIM software package has confirmed all three hypotheses of the survey and suggested that in order to reach better mix product, it is necessary to reach optimum production planning, take advantage of all available production capacities and use inventory management techniques.

This study examines a number of factors suggested in the literature as important determinants of the foreign market selection. Key strategic factors are determined as four groups: host-country characteristics, firm-specific factors, competitive situation and content adaptation. In this study, multiple regression and path analysis are used. To test the model with modeling techniques, the necessary data from 29 media firms were used. It is based on a questionnaire, which has provided several insights into market selection elements. Our findings indicate that all components of the host country, exporting companies, competitive situation and the content adaptation could influence positively the selection of foreign market. The results also indicate that the adaptation of content was the most effective in choosing a foreign market. In addition, cross-cultural adaptation is an important component in selection of foreign markets. The results also suggest that the causal relationships between the independent variables are positive and significant, while the relationship between the content adaptation and the competitive situation has not been confirmed.

During the past few years, balanced scorecard (BSC) has been widely used as a promising method for performance measurement. BSC studies organizations in terms of four perspectives including customer, internal processes, learning and growth and financial figures. This paper presents a hybrid of BSC and structural equation modeling (SEM) to measure the performance of an Iranian university in province of Alborz, Iran. The proposed study of this paper uses this conceptual method, designs a questionnaire and distributes it among some university students and professors. Using SEM technique, the survey analyzes the data and the results indicate that the university did poorly in terms of all four perspectives. The survey extracts necessary target improvement by presenting necessary attributes for performance improvement.

This paper presents an investigation on the effects of various components of justice including distributive justice, interactional justice and procedural justice on building a mutual trust among customers in insurance firms. The proposed study of this paper uses a questionnaire originally developed by Daniels [Daniels, N. (1996). Justice and justification: Reflective equilibrium in theory and practice (Vol. 22). Cambridge: Cambridge University Press.] and designs a questionnaire for measuring trust. The study was performed among 384 people who had used insurance services in city of Tehran, Iran. Cronbach alphas for two questionnaires of justice and trust are 0.799 and 0.935, respectively, which are well above the minimum acceptable level. Using Spearman correlation test, the study has detected that two justice components, interactional justice and procedural justice, positively influence on customers’ trust, significantly.

This paper presents an empirical investigation to study the relationship between social capital and organizational commitment. The study considers the relationship between social capital with three components of organizational commitment; namely, affective commitment, continuous and normative commitment. The study has been applied among a sample of 292 regular employees who worked for an Iranian bank located in city of Tehran, Iran. The implementation of Pearson correlation has indicated that there were positive and meaningful relationships between social capital and affective commitment (r = 0.197, Sig. = 0.01), continuous (r = 0.308, Sig. = 0.01) and normative commitment (r = 0.423, Sig. = 0.01). In addition, the study has detected that women had more commitment on their organization than men did. The proposed study of this paper has also considered a regression model where organizational commitment is dependent variable and trust and communication are considered as independent variables. According to the results of regression analysis, an increase of one unit in trust and social capital communication will increase organizational commitment by 0.189 and 0.204, respectively.

The aim of this research is to determine and to assess the effective factors on customer loyalty, concerning the internet-purchase of products and services of Tehran tourism agencies. For this purpose, the standardized questionnaire was distributed among on-line internet customers of Tehran tourism agencies and finally 384 questionnaires were applied in analyzing the research hypotheses. The data obtained from customers were analyzed using confirmatory factor analysis technique and the structural equations modeling (SEM). The findings of the research with regard to the proposed model and its nine hypotheses from the highest to lowest route coefficients and hypothesis confirmation are respectively: the effect of customer loyalty with the route coefficient of 0.559; the effect of search capability with the route coefficient of 0.481; the effect of satisfaction on customer trust with the route coefficient of 0.388; the effect of transaction cost on customer satisfaction with the route coefficient of 0.321; the effect of search capability on customer trust with the route coefficient of 0.292; the effect of trust on customer loyalty with the route coefficient of 0.184; the effect of the perceived security on customer satisfaction with the route coefficient of 0.159. The above seven hypotheses have been confirmed and the effect perceived security effect on customer trust and the effect of transaction cost on customer trust with the route coefficient of 0.018 were finally rejected.

The purpose of this study is to investigate the effectiveness of successful intelligence training program on academic hopefulness of probation students of Esfahan University of Technology. The research is semi-experimental of pre-test, post-test type with control group. Research population includes all probation students of Esfahan University of Technology. The study chooses 30 female and male students and assigns them randomly into two groups of experimental and control. Experimental group participate in 13 successful intelligence-training sessions for 13 weeks. Research tools consists of, Hope in certain aspects. Statistical analysis is conducted using SPSS18 on inferential statistics level proportionate to data analysis level. Statistical test hypothesis are analyzed through univariate covariance and multivariate covariance analysis. The results show that successful intelligence program training was effective to enhance hopefulness of probation students (p & LT; 0.05). Given the results of present research, successful intelligence program training can be used as an intervention method in order to decrease harms because of dormitory and student life.