This paper presents an empirical investigation to study the relationship between intellectual capital and investment opportunities on selected firms listed on Tehran Stock Exchange (TSE) over the period 2005-2011. In our survey, Tobin Q represents investment opportunity and intellectual capital is measured based on different variables such as value added intellectual capital and human capital. The study uses regression technique with panel data and random effect and the results indicate that there was no meaningful relationship between intellectual capital and investment opportunity. In other words, most investment opportunities on TSE do not depend on intellectual capital and they mostly depend on traditional methods of investment.

For years, there have been growing interests on cost reduction for products and services. Privatization is considered as one of the most important techniques to increase relative efficiencies of publically held firms. In this paper, we present an empirical investigation to rank important barriers on privatization of television (TV) media industry in Iran. The proposed study of this paper designs and distributes a questionnaire using a sample of 234 out of 600 graduate students who were enrolled in media communication studies. The survey considers social, cultural, economic as well as rules and regulations factors influencing privatization of TV media industry. The survey uses the ranking method presented by Cook and Kress (1990) [Cook, W. D., & Kress, M. (1990). A data envelopment model for aggregating preference rankings. Management Science, 36(11), 1302-1310.]. The results of the investigation indicate rules and regulations are the most important barriers on privatization of Iranian TV followed by cultural, social and economic factors.

The purpose of this paper is to study the effect of different conflict management strategies including competition, cooperation, prevention and compromise on brand promise. The proposed study uses the questionnaire developed by Putnam and Wilson (1982) [Putnam, L. L., & Wilson, C. E. (1982). Communicative strategies in organizational conflicts: Reliability and validity of a measurement scale. Communication yearbook, 6, 629-652.] to measure conflict management measures and to measure the components of brand promise, the study develops a questionnaire. The proposed study is executed among some employees of bank Melli Iran in city of Tehran, Iran. Cronbach alphas have been calculated as 0.76 and 0.83 for conflict management and brand promise, respectively. Using Pearson correlation ratios as well as multiple regression technique, the study determines that there was a reverse relationship between two conflict management strategies, cooperation and compromise, and brand promise. In addition, there was a positive relationship between two conflict management strategies, competition and compromise, and brand promise.

The purpose of this paper is to study the effect of the tax expenses on accounting conservatism on firms listed on Tehran Stock Exchange. In this study to measure the conservatism accruals is used to test the research hypotheses based on the information gathered from 61 firms listed on Tehran Stock Exchange over the period 2004-2009. Findings indicate that the relationship between conservatism accounting and corporate tax burden was positive and significant. In addition, firms with high book-tax conformity had higher motivation to use the conservative accounting to reduce their tax payments.

This paper presents an empirical investigation to study the effects of corporate governance on risk taking of private insurance firms and banks in Iran. The proposed study of this paper considers the financial information of 13 banks and 19 private insurance firms over the period 2006-2011 in Iran. The study investigates the effects of five variables including size, CEO duality task, composition of the board of directors, ownership concentration and having an internal auditing system on risk taking of private banks and insurance firms in Iran. Using some panel data and regression analysis, the study confirms the positive effect of the ownership concentration as well as negative impact of non-bound board members on risk taking.

This paper presents an empirical investigation to detect major barriers on developing nano technology in Islamic Azad University. The proposed study selects south Tehran branch as a pilot study, designs a questionnaire and distributes it among all 80 employees who work for this university. Cronbach alpha is calculated as 0.93, which is well above the minimum acceptable level. The study has executed the study in five different areas including financial resources, physical equipment, training and empowering human resources, organizational culture and outside organizational factors. The study has determined that physical equipment is number one priority followed by financial resources and training as well as empowering employees.

This paper presents a study on the effect of organizational justice on organizational citizenship and organizational commitment in Iran. The proposed study designs a questionnaire and distributes it among some employees of Islamic Azad University and, using structural equation modeling, we investigate the effect of organizational justice on organizational citizenship as well as organizational commitment. The study selects 142 people from 255 regular employees who work for the university and distributes the questionnaire designed in Likert scale. Cronbach alphas have been determined for organizational citizenship, organizational justice and commitment as 0.924, 0.94 and 0.73, which are well above the minimum acceptable level. The results indicate that procedural justice has the most effect on organizational commitment followed by interactive justice and distributive justice. In addition, obedience has the most influential effect followed by loyalty, partnership, innovation and behavior. Finally, the survey shows that organizational citizenship is influenced mostly by loyalty and partnership. In summary, the effect of organizational justice on organizational citizenship and organizational commitment has been confirmed.

This paper presents an empirical investigation to find the important factors influencing implementation of knowledge management in revenue agencies in Iran. The proposed study designs a questionnaire and distributes it among some experts and, using principal component analysis, the study detects important barriers for knowledge management implications. The study selects 170 people from 880 regular employees who work for revenue agency and distributes the questionnaire designed in Likert scale. Cronbach alpha has been determined as 0.70, which is well above the minimum acceptable level. In terms of knowledge management, the study determines six factors including support for creativity and innovation, knowledge sharing, trust, employee promotion plan, mission and training programs and they represent 66.57% of the described factors. In addition, in terms of barriers, job security, cultural issues, individual differences, infrastructure, organizational structure and lack of vision are the most important issues representing 61.98% of the factors.

This paper presents an empirical investigation to study the relationship between employee performance and TQM. The proposed study of this paper designs two questionnaires for TQM and performance measurement and distributes them among some employees who worked for one of Iranian banks in city of Semnan, Iran. The result of Kolmogorov–Smirnov test confirms that all data are normally distributed and the study uses Pearson correlation to investigate the relationship between various components of the survey. The result of the implementation of Pearson correlation ratio indicates that there was a positive and meaningful relationship between employee performance and TQM components (r=4.6223, P-value=0.000). In addition, there are some positive and meaningful relationships between TQM components and employee performance. The highest correlation belongs to relationship between employee performance and feedback (r=4.6223, P-value=0.000) followed by training and development (r = 0.441, P-value = 0.000) and communication (r = 4.2861, P-value = 0.000).

The movement of industrial societies towards implementation of information technology has begun and it has gained moment since early 90th and presently the speed of this movement is well obvious in less developed countries, including Iran. Internet Banking is one of the most tangible trends in today’s electronic commerce. It has direct relationship with the perception of the service qualities not only because of unique absorption of the internet, but also because of e-commerce, acceptance of internet services of banks by clients and the tendency for using such services. This paper investigates different factors influencing on acceptance of electronic banking in private banks versus public banks in a case study of two Iranian banks namely; Eqtesade Novin and Sepah using Technology Acceptance Model (TAM). Correlation test reveals that there was a positive and significant relationship between clients of private and public bank on five factors associated with TAM. In addition, structural equation method was used for investigation of relationships in offered model. In conclusion, all primary and secondary hypotheses for clients of private and public bank were confirmed.