The purpose of this descriptive–survey study is to determine the effect of psychological empowerment of employees on organizational learning based on Huber model. The study selects a sample of 54 people randomly from 499 regular employees of a Gas distribution firm located in province of Lorestan, Iran. For collecting data, two questionnaires of Huber organizational learning and psychological empowerment based on Spreitzer (1995) model [Spreitzer, G. M. (1995). Psychological empowerment in the workplace: Dimensions, measurement, and validation. Academy of management Journal, 38(5), 1442-1465.] are used. Cronbach’s alpha coefficients of organizational and psychological empowerment questionnaires are 0.706 and 0.92, respectively. SPSS software and linear regression test, binomial test, Pearson correlation test, and Friedman tests are used to analyze data and examine the hypotheses. The results of the data analysis show that psychological empowerment of employees could influence on organizational learning aspects in organization, significantly.

This research evaluates the effect of perceived value on brand popularity and brand loyalty for some organizations in business-to-business (B2B) domain under the effect of risk and e-service quality. The practical relationships among six different kinds of risks including performance, social, financial, time, psychological and safety with consideration of quality in e-commerce business on customer’s perceived value are evaluated and the effects of this perception of value on consequences of perceived value are measured. In this study, using the partial least square method as well as gathering the information of some Iranian firms that use electronic services, the study finds that there was a significant relationship between various types of risks and perceived value. There is also considerable influence of perceived value on satisfaction, brand popularity, and brand loyalty.

One of the primary concerns to market a product is to find appropriate channel to target customers. The recent advances on information technology have created new products with tremendous opportunities. This paper presents a mixed integer programming technique based on McCarthy & apos; s 4PS to locate suitable billboards for marketing newly introduced IPHONE product. The paper considers two types of information including age and income and tries to find the best places such that potential consumers aged 25-35 with high income visit the billboards and the cost of advertisement is minimized. The model is formulated in terms of mixed integer programming and it has been applied for potential customers who live in city of Tabriz, Iran. Using a typical software package, the model detects appropriate places in various parts of the city.

Brand plays essential role on the success of most organizations and it has been considered as organizational assets. Therefore, brand management is important in today’s structure of organizations. A good brand helps gain new customer and future preferences, which leads to customer retention. Brand loyalty is one of the most important components of brand management. It can raise firm’s market share and it has close relationship with firm’s return of investment and profits. This research tries to answer this question and finds out more about the relationship between customer satisfaction, trust, brand equity, brand image and customer loyalty. The study uses a sample of 384 regular customers who use insurance services in Iran. Using Pearson correlation ratio as well as structural equation modeling, the study has detected positive and meaningful relationship between brand equity and other factors such as customer satisfaction, trust, etc.

This paper presents an empirical investigation to predict future cash flows using present cash flow and accruals using the information of 96 selected firms listed on Tehran Stock Exchange over the period 2007-2011. The proposed study uses linear regression techniques to forecast future cash flow and the results indicate that cash flow and accruals together could provide more power to forecast cash flow. In addition, accrual provides future cash flow better than cash flow. The survey also performs an investigation on discretionary accrual and finds that the firms with higher accruals maintain lower return compared with firms with lower return. This means there is a clear evidence of discretionary accruals on Tehran Stock Exchange.

This article evaluates the relationship between institutional ownership and compositional performance indices in company life cycle among corporations accepted in Tehran Stock Exchange comparatively. In representation relations owner’s goal in maximum wealth; therefore, the goal controls the representative work and evaluates his performance. The statistical society in this research consists of corporations accepted in Tehran Stock Exchange over the period 2006-2010. A cross-sectional regression of corporations is obtained and along with different stages of life cycle, their variance is analyzed. The results of this research indicate that:

1. In corporations’ growth stage, institutional ownership causes increasing assimilation performance and decreasing economic and financial performance.
2. In maturity stage, institutional ownership causes increasing assimilation performance but it has no effect on financial performance and it has a twofold effect on economic performance.
3. In decline stage, institutional ownership has a twofold effect on assimilation performance and it causes decreasing economic and financial performance.

One of the primary assumptions in accounting industries is to expect an increase (decrease) in cost of production is proportion to increase (decrease) in sales revenue. However, there are some evidences that the cost of production does not decrease with the same trend as revenue decreases. This phenomenon is called sticky behavior since the cost of production in not reduced as the sales decreases especially in operating as well as administration department. In this paper, we present an empirical investigation to study sticky behavior on 70 selected firms from Tehran Stock Exchange over the period 2002-2011. The results indicate that sales and general administration cost (SGA) as well as the costs of sold goods strongly have sticky behaviors.

Electronic learning is getting popular in the world and more universities are offering various courses through internet. This paper presents an empirical investigation on effectiveness of electronic courses in one of Iranian universities whose students were enrolled on electronic learning. The proposed study designs a questionnaire to measure the effects of this program in terms of teaching, administration and electronic content, and distributes it among 354 randomly selected students. Cronbach alpha has been calculated as 0.97, which is well above the minimum acceptable level. The study gathers all inputs in Likert scale in terms of linguistic variables. The study uses ANFIS to measure to analyze the data and the results indicate that electronic learning itself maintains the highest popularity among students (0.618) followed by electronic content (0.569) and administration efforts (0.563).

During the past few years, there has been growing interest to use unified modeling language (UML) to consider the functional requirements. However, lacking a tool to detect the accuracy and the logic of diagrams in this language makes a formal model indispensable. In this study, conversion of primary UML model of a system to a colored Petri net has been accomplished in order to examine the precision of the model. For this purpose, first the definition of priority and implementation tags for UML activity diagram are provided; then it is turned into colored Petri net. Second, the proposed model provides translated tags in terms of net transitions and some monitors are used to control the system characteristics. Finally, an executable model of UML activity diagram is provided so that the designer could simulate the model by using the simulation results to detect and to refine the problems of the model. In addition, by checking the results, we find out the proposed method enhances authenticity and accuracy of early models and the ratio of system validation increases compared with previous methods.