This paper performs an investigation on measuring the effect of different factors on customer relationship management (CRM) for different branches of an Iranian banks located in various regions of city of Tehran, Iran. The proposed study selects a sample of 275 managers and using structural equation modeling examines the effects of five variables including CRM knowledge, employment’s information technology skills, specialty, strategic use, CRM performance on the performance of CRM. Cronbach alpha has been calculated for the questionnaire as 0.881, which is well above the minimum acceptable level. The survey has concluded that there were meaningful relationships between all four mentioned variables and performance of CRM. In other words, knowledge and information technology influence on improving employments’ skills, which increase strategic use of CRM components and this would improve CRM performance.

This paper discusses the relationships between Critical Success Factors (CSF) of knowledge Management (KM) with Competitive Advantage (CA) in automotive industry (Saipa corporate in IRAN). In this research, four categories were used including Human-Oriented factors, Organization, Technology and Management process and their relevant component as independent variables. The research method is based on a descriptive-survey research. The questionnaire includes all CEO and board of director of all firms who worked for Saipa Co, covering 88 companies with 160 managers. To test the hypotheses, SPSS and LISREL software packages were used. For data analysis, descriptive statistics and inferential statistical tests (structural equation modeling, Pearson correlation coefficient) were used. Results taken from structural equation modeling (SEM) proposed measurement model fit and construct validity. Pearson correlation shows there was meaningful relationship between four categories of CSF of KM and CA when the level of significance was 0.001.

Information content of earnings and its components and other issues except the earnings such as the operating cash flow (OCF) have been tested widely in the accounting and finance literature. Since they have had an essential role in most cases including financial reporting, contracts and evaluation models, specifying the items and financial variables that have had a significant relationship with these two variables are expected to be of utmost importance. One example of these variables and indicators is the value added. Although this variable has an economic concept, reporting of value added to the beneficiaries of business entity as the value-added statement has been observed in the field of accounting theories for many years. The main objective of this study was to investigate the effect of net value added (NVA) as the basic result of value-added statement in predicting the accounting earnings and operating cash flow. For this purpose, the relationship of changes in net value added with the changes in accounting earnings and operating cash flow of listed companies in Tehran Stock Exchange from 2007 to 2011 was tested. Firstly the Single variable cross-sectional regression was analyzed and then the panel data analysis with the PLS technique was used to do a pooled analysis. The results of testing research hypothesis imply the significant relationship between changes in net value added and accounting earnings in the listed companies as cross-sectional and pooled forms. The results showed no significant relationship between changes in net value added and operating cash flow in the listed companies neither in cross-sectional nor pooled form.

This paper presents an empirical investigation on psychological characteristics of entrepreneurs in one of Iranian universities located in city of Zanjan, Iran. The proposed study of this paper uses a standard questionnaire in Likert scale and concentrates on three components of locus of control, risk taking and tolerance of ambiguity. The study chooses a sample of 350 out of 11,000 students who were enrolled in various areas and detected that students maintained higher level of risk taking (t-student = 10.999, P-value = 0.000), higher level of locus of control (t-student = 29.708, P-value = 0.000) and lower level of tolerance of ambiguity (t-student = -13.584, P-value = 0.000).

During the past few years, there have been increasing interests on doing banking transactions using online services through internet. In this paper, we present an empirical investigation to study the role of personal and social characteristics on acceptance of e-banking adoption. The proposed study designs two questionnaires and distributes them among 384 randomly selected people who use online banking in province of Alborz, Iran. The proposed study examines the effects of five factors including Neuroticism, Extraversion, Openness to experience, Conscientiousness and Agreeableness on e-banking adoption. Using regression techniques, the study has confirmed that Neuroticism and Agreeableness have negative and meaningful impact on e-banking adoption while Conscientiousness has positive and meaningful relationship with e-banking adoption.

The paper examines young consumers’ responses towards nutritional labeling, it’s information content and the importance of the functional characteristics of these labels as perceived by young consumers in making informed purchase decisions through personal interviews of 220 respondents using a structured questionnaire. Factor analysis was performed to identify the underlying dimensions among a set of nutritional labeling parameters using principal component analysis. Based on factor analysis, ten factors emerged. Regression analysis and t test indicated that, out the ten factors, only three factors namely ‘Nutritional Belief’, ‘Storage instruction & Information overload’, and ‘Exercise & Nutrition’ were significant. These factors were mainly inclined outside the purview of nutritional labeling purchase influence .It was thus concluded that nutritional labeling had less influence in purchase decisions as far as young consumers were considered. Findings of the study give practical insights on food labeling issues for the food processors and policy makers.

The purpose of this research is to investigate the impact of speech therapy with Cognitive Behavior Therapy (CBT) on reducing the severity of stuttering & anxiety for adults who stutter in the city of Isfahan, Iran. The study used a semi-experimental design with pre-test/post-test control groups and it was conducted among 24 clients. The sample was selected through available sampling method among the clients suffering from stuttering and attended public speech therapy clinics of Isfahan. The measurement instruments were Stuttering Severity Instrument (SSI4) and Beck & apos; s Anxiety Inventory (BAI). After doing the pretest, clients were placed into one experimental group of speech therapy with CBT and one control group. Speech therapy for this research included ten 45-minutes sessions accomplished for each individual subject and CBT included ten 90-minutes group sessions. After finishing the therapy sessions, the posttest was executed on both groups. For statistical analysis of data, Analysis of Covariance was carried out. The research findings indicated that speech therapy with CBT reduced the severity of Stuttering and Anxiety. Speech therapy with CBT is effective in reducing Stuttering & Anxiety.

Universities and institutions of higher education with a professional, special, educational and cultural environment, play an important role in effective knowledge management and preparing the background for knowledge sharing. Faculty members are known as the main elements of the university who own mental and intellectual property. Their knowledge sharing under certain conditions along with knowledge sharing behaviors improve individual and organizational operations. Moreover, the tendency to do these actions is the most important factor in knowledge sharing behavior and emotional intelligence (EQ), as one of the social intelligence factors, can guide individual thinking and activity. This study examines the impact of emotional intelligence on faculty members & apos; knowledge sharing behaviors. Regarding the purpose and nature, this study was functional and its methodology was exploratory and due to evaluation of the relations and impacts among variables, it was a correlational method. Data collection included interviews with experts for the qualitative part and a questionnaire for the quantitative part. The qualitative findings indicate different emotional intelligence dimensions, which includes self-awareness, social skills, coping with pressure, adaptability and overall creation. In addition, the result of EQ dimensions on knowledge sharing behavior reveal that “social skills, coping with pressure, and overall creation” share a link with faculty members & apos; research behavior among the four dimensions of knowledge sharing behavior and that “adaptability” has no significant relationship with knowledge sharing behavior.

Universities and institutions of higher education with a professional, special, educational and cultural environment, play an important role in effective knowledge management and preparing the background for knowledge sharing. Faculty members are known as the main elements of the university who own mental and intellectual property. Their knowledge sharing under certain conditions along with knowledge sharing behaviors improve individual and organizational operations. Moreover, the tendency to do these actions is the most important factor in knowledge sharing behavior and emotional intelligence (EQ), as one of the social intelligence factors, can guide individual thinking and activity. This study examines the impact of emotional intelligence on faculty members & apos; knowledge sharing behaviors. Regarding the purpose and nature, this study was functional and its methodology was exploratory and due to evaluation of the relations and impacts among variables, it was a correlational method. Data collection included interviews with experts for the qualitative part and a questionnaire for the quantitative part. The qualitative findings indicate different emotional intelligence dimensions, which includes self-awareness, social skills, coping with pressure, adaptability and overall creation. In addition, the result of EQ dimensions on knowledge sharing behavior reveal that “social skills, coping with pressure, and overall creation” share a link with faculty members & apos; research behavior among the four dimensions of knowledge sharing behavior and that “adaptability” has no significant relationship with knowledge sharing behavior.

This paper presents an empirical investigation to study the relationship between audit quality and earnings management in Iranian banking industry. The proposed study gathers the necessary information from 18 different Iranian banks over the period 2005-2012. The study considers the effects of three independent variables including type of auditing, tenure of auditing and size of bank on earning managements. The result of our survey has indicated that there was a meaningful and reverse relationship between type of accounting and earnings management. In addition, the longer an auditing firm perform auditing program, the better the firm reports earnings management. Finally, as the size of firm increases, there is a better earnings management.