Customers are financial and intellectual capital of the firm and its survival and success depend on the attitude and firm performance to its customers. The goal of this article is to study customer satisfaction in Bonny Chow National Distribution Company and offering a model to evaluate customer satisfaction and also to study strength and weakness to improve and facilitate the defects. This study is descriptive, because it collects data and analyzes hypothesis based on expert survey. The questionnaire used in this paper has 10 questions on measure customer satisfaction. The results show that responders were satisfied with the visitors and delivery personnel and they were dissatisfied with the firm. In other words hypothesis 1 and 2 were accepted and hypothesis 3 was rejected.

Marketing capabilities such as advertising and distribution, in the past, were considered as an intermediate level marketing activities but our focus in this study is on higher potentials of marketing, innovation and branding. The primary objective of this study is to investigate the effect of marketing capabilities on the market of small and medium enterprises in the province of Isfahan, Iran. The research consisted of small and medium enterprises in the industrial towns of the province of Esfahan using random sampling technique to gather the necessary data. Out of the 62 industrial parks and industrial zones in the province, there were 4,326 industrial units, which were active and the study distributes 384 questionnaires and managed to collect 308 properly filled ones. Using some statistical tests, the study has confirmed that innovation and branding influence positively on SMEs in this province.

This paper presents an empirical investigation on urban planning and development of a region located between Galugah to Noor in province of Sari located in north region of Iran. The study uses structural-functional approach as a strategic method for organizing space, at different levels and scales. To examine the descriptive analysis of demographic, social and physical environmental variables are studied. The validity of the models are accomplished using various techniques such as the Shannon entropy, Holdern, standardized scores, Williamson, HDI, and Spearman correlation coefficients. The results indicate that there was a weak correlation between HDI index and population of different regions. The study presents some useful comments and suggestions for development of the city.

Accrual accounting is a technique for recognizing expenses when incurred and revenue when earned rather than when payment is made or received. In the cash method of accounting, on the other hand, cash receipts and disbursements technique of accounting or cash accounting records revenue when cash is earned, and expenses when they are paid in cash. In this paper, we present an empirical investigation to study the effect of implementing accrual accounting in municipality of Amol, Iran. The survey investigates whether or not financial reporting based on accrual accounting compared with a cash basis could provide a better method for promoting accountability. Using, regression analysis, the study compares the performance of accrual accounting versus cash accounting and the results have indicated that accrual accounting could improve the performance of accounting in municipality system. In addition, the study has examined whether or not converting cash to accrual accounting basis in municipalities could improve qualitative characteristics of accounting information. To examine this hypothesis, the study has designed a questionnaire in Likert scale to measure the quality of information and, using some statistical tests, the survey has concluded accrual accounting indeed provided better quality characteristics information.

This paper investigates the contribution of index of the speculative pressure to the persistence of currency crises by identifying the determinants of high persistence in the exchange market pressure index for twenty countries affected by crisis. The Exact Local Whittle model is utilized to identify the high persistence of crisis. Our results show the persistence of the currency crisis.

In this research, we perform an empirical investigation to clarify the relationship between voluntary disclosure on the intellectual capital and firm valuation. We primarily proposed a more refined conceptualization of intellectual capital through a thematic content analysis conducted via Nvivo. Then, we developed a measurement scale to quantify the voluntary disclosure of the intellectual capital by using factor analysis. Finally, by using the structural equations, our results show that the investors have exploited the information that reflects the capacity of knowledge and experience of the management team to generate future profits.

This paper presents an empirical investigation on the effect of product market competition on transactions with related parties and company performance. The study selects a sample of 250 randomly selected firms whose common shares were traded on Tehran Stock Exchange. The study uses Herfindahl-Hirschman Index (HHI) to measure the market concentration and uses historical information over the period 2008-2012 to examine the hypotheses of the survey. Using simple regression analysis, the study has detected a positive relationship between HHI and related party transactions. In addition, the study has detected a negative relationship between competition and company performance measured by return on assets.

Tourism plays essential role in today’s economy and Iran has good position of tourism sources such as natural, historical, cultural, etc., although, these sources have not been utilized, properly. One of regions which have many potentiality and capabilities for developing Tourism in natural aspect is district and city of Galugah. The purpose of this study is to provide strategic assessment and optimization strategies for development of tourism industry to reach sustainable tourism development in this city. The study uses three techniques namely; Quantitative Strategic Planning Matrix (QSPM) and strengths, weaknesses, opportunities and threats (SWOT) to determine necessary guidelines for development of tourism in the city of Galugah, Iran. The study first uses SWOT to categorize different factors and then QSPM is applied to prioritize various factors. The results of this study show that presenting methods in initial process and analyzing assessment matrix of T2 external and internal factors i.e. pollution of environment and river and extinction of plants species by result of pollution and O2 i.e. suitable climate for developing natural Tourism efforts in summer have been recognized as most priority factors among external factors. Intense cold of region in summer (W3) and existence of unique amusement places (S5) such as Amarg were recognized as effective and most priority factors among internal factors on Tourism development of Galugah city.

This paper considers the factor influencing on an airline carrier based on operations of an airport on the routes flown out of that airport. This study deals with evaluation of the Customer Performance index (CPI) of distinct domestic civil airlines in India. CPI consists of various parameters; among them many disembodied parameters, which are difficult to measure. In this context, initially we identified the prime factors that are crucial for evaluation of performances provided by various airlines in India. Thereafter, in order to determine the hierarchy among these factors; modified digital logic (MDL) approach is employed and cost is found to be the most important criteria. Furthermore, CPI is calculated using fuzzy-VIKOR approach. Such approaches can help the airlines in re-evaluating their current policies and then formulate comparatively more efficient market strategies to improve performance quality and to gain customers’ loyalty.

Enterprise architecture procedure contains some instructions for conversion of enterprise architecture from the current state to the desirable state. This procedure generally contains 3 phases each of which is the basis and prerequisite of the next phase. These phases are: Strategic information technology planning, enterprise architecture planning and enterprise architecture execution. As each phase is a prerequisite of the next one, any fault in each phase causes bigger faults in final results. Therefore, each phase should be double checked to make sure no fault has occurred. The second phase can greatly influence the final results. Therefore the preparation of an executable enterprise architecture model and checking it with functional and non-functional requirements can prevent many faults and lead to execution of a perfect model of the enterprise. The primary objective of this research is to check the accuracy of EA behavior in achieving an appropriate architecture. In this research, official models have been used to propose a solution to transform the products of C4ISR framework to executable Petri nets. Finally, a method is proposed to check the accuracy of the mentioned model. The proposed solution makes the EA semi-automatically check the correctness of the enterprise architecture behavior and increase its accuracy.