Nowadays, many organizations focus on discovering their customers’ hidden patterns to maintain their competitive position through customer analysis. In fact, more and more organizations are realizing that customers are their most valuable resources. This paper performs a research using data associated with 300 clients of an insurance company in city of Anzali, Iran and they are analyzed using K-Means clustering method. Using demographic variables including gender, age, occupation, education level, marital status, place of residence and clients’ incomes, the study determines the optimal numbers of clusters in order to achieve necessary data for grouping customers. Next, the study uses the method of association rules to find hidden patterns for the insurance industry.

According to the 4th Iran’s development plan, there must an increase in energy prices and removal of subsidies paid to energy sector. Therefore, it is necessary to study the effects of removing subsidies paid on energy on different industries and the subsequent impact on economic growth. This study aims to investigate the effects of subsidies on the market value of listed companies in Tehran Stock Exchange in automotive and cement industries. The study selects two firms, Fars & Khuzestan Cement Co. and Irank Khodro using Auto Regressive Distributed Lags (ARDL) over the period 2008-2013. The results of study have indicated that there was a meaningful relationship between removal of subsidies and market value of the firms.

The primary objective of this study is to assess the factors affecting citizen participation in community management in district 13 of Tehran Municipality. Measured variables are: social cohesion, profitable partnerships, social-economic agencies, trust among civilians, trust in municipality management, feelings of powerlessness and social anomie. The results of the implementation of Pearson correlation test show that all of these variables had significant relationships with community participation in neighborhood management. The results of multiple regression analysis showed that three variables of social cohesion, profitable partnerships and socio-economic status had explained 37% of changes in citizen participation in community management while the changing social cohesion maintained the highest impact.

An opportunity to investigate the technical and organizational effect of management accounting system changes has appeared with companies' adoption of activity-based costing (ABC). This paper presents an empirical investigation to study the effects of ABC system for case study from food industry in Iran. From this case, the paper develops a framework for assessing ABC implementation and hypotheses about factors that influence implementation. The study detects five cost centers and for each cost center, it determines different cost drivers. The results of our survey has detected that implementation of ABC system not only helps precise allocation of overhead costs but also helps internal management companies for better planning and control of production, making better decisions for company & apos; s profits.

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.