The main purpose of article is to survey the effect of Quality Management System (QMS) on organization efficiency based on the concept of change management. The role of top organization management for QMS implementation and change management solutions to eliminate organization resistance are investigated. In this study, fourteen Deming’s principles are independent variables, organization productivity is dependent variable and the study examines six different hypotheses. Cronbach Alpha coefficient is calculated as 87.62%, which validates research questionnaire. The proposed study of this paper uses t-student to examine all six hypotheses in a case study from a firm named Aria Sanaat factory. The results of this study confirm that there are some positive effects on organizational management variables & establishing training and explanation courses & meetings.

his paper investigates normalization and psychometric properties of career skills confidence inventory. For this purpose, we use Betz’s questionnaire [Betz, N. E., Harmon, L., & Borgen, F. (1996). The relationships of self- efficacy for the Holland themes to gender, occupational group membership, and vocational interests. Journal of Counseling Psychology, 43, 90-98.], which consists of 60 questions in three groups of self-awareness, exploration and planning. The study distributes the questionnaire among 600 randomly selected students and analyzes the feedback using Pearson correlation ratios. The results indicate that there are some positive and meaningful correlations between three component and career counseling. There are also positive and meaningful relationships among three components of self-awareness, exploration and planning.

This paper presents a multi-objective location problem in a three level supply chain network under uncertain environment considering inventory decisions. The proposed model of this paper considers uncertainty for different parameters including procurement, transportation costs, supply, demand and the capacity of various facilities. The proposed model presents a robust optimization model, which specifies locations of distribution centers to be opened, inventory control parameters (r, Q), and allocation of supply chain components, concurrently. The resulted mixed-integer nonlinear programming minimizes the expected total cost of such a supply chain network comprising location, procurement, transportation, holding, ordering, and shortage costs. The model also minimizes the variability of the total cost of relief chain and minimizes the financial risk or the probability of not meeting a certain budget. We use the ?-constraint method, which is a multi-objective technique with implicit trade-off information given, to solve the problem and using a couple of numerical instances, we examine the performance of the proposed approach.

Capital employed efficiency is one of the intellectual capital components based on value added intellectual capital model. It is calculated by dividing value added on capital employed. Operational cash flow is made from operating activities. It is expected that created value added from capital employed could make more operational cash flow. This paper investigates the relationship between capital employed efficiency and operating cash flow. To test this hypothesis, data has been collected from a sample of 161 firms in Tehran Stock Exchange over the period 2008-2012. Results show that there is a positive and significant relationship between capital employed efficiency and operational cash flow. In other words, more cash flow from operational is created through increasing the amount of value added based on capital employed.

This study investigates whether enhancing organizational agility and mental health of staff could increase strategic readiness for crises or not. In this study, descriptive statistics is used to present demographic data of the research, and P-Test is employed for analyzing the data. In addition, to examine research hypotheses, correlation coefficients and descriptive statistics are implemented. Finally, to rank the variables and indicators of the research, Friedman test and for comparison of indicators and components of the research, nonparametric Kruskal-Wallis test are used. The proposed study designs a questionnaire and The questionnaire and distributes it among some nurses in obstetrics and anesthesiology department and among supervisors. Cronbach & apos; s alpha is also employed for determining the reliability in this study. The results indicate that working conditions as well as employees’ mental health are in good conditions, the employees with higher levels of mental health have higher readiness to deal with potential crises, and the relationship between agility of hospitals and their strategic readiness for dealing with crises is confirmed.

Institutional investors play important role on formation of different changes on corporate governance systems. They can significantly influence on companies by monitoring the performance of management and limiting their opportunistic behaviors and manipulating their financial statements. Therefore, the main objective of the present study is to investigate the relationship between institutional investors and earnings management on some listed companies on Tehran Stock Exchange by examining a sample of 700 firm-years data over the period 2006-2010. In this study, the discretionary accruals are used as an indicator for earnings management. The results indicate that there is a positive and significant relationship between institutional investors and earnings management and suggest that increasing the ownership percentage of institutional shareholders increases earnings management. In addition, the results of the control variables have shown that firm size had no impact on earnings management, but financial leverage and return on sales, respectively had negative and positive effect on the earnings management of companies.

This study examines the relationship between CAMELS index and default probability among 20 Iranian banks. The proposed study gathers the necessary information from their financial statements over the period 2005-2011. The study uses logistic regression along with Pearson correlation analysis to consider the relationship between default probability and six independent variables including capital adequacy, asset quality, management quality, earning quality, liquidity quality and sensitivity of market risk. The results indicate that there were no meaningful relationship between default probability and three independent variables including capital adequacy, asset quality and sensitivity of market risk. However, the results of our statistical tests support such relationship between default probability and three other variables including management quality, earning quality and liquidity quality.

This study examines the relationship between career interests, aptitude, mental health, happiness and academic performance among first-year high school students. The proposed study performs a descriptive research on 370 first-year students using multistage random cluster survey to collect the necessary data. The proposed study also uses strong career interest questionnaires, Oxford Happiness test, Health and Aptitude test scores and the semester GPA scores. Research data are analyzed by Pearson correlation coefficient, and stepwise regression procedures. The results indicate that there is a significant and direct relationship between realistic, investigative, artistic, social, enterprising, convention and academic performance; but there is an unusual and significant inverse relation between realistic and academic performance. In addition, there is a direct relationship between mental health and academic performance, and between aptitude, happiness and academic performance. Generally, there is a relationship between career interest, aptitude, mental health, happiness and academic performance; and the greatest impact on academic performance is related to career interest, particularly investigative interest.

The primary objective of this study is to investigate the effect of growth and financial strength variables on the financial leverage for some listed companies in the Tehran Stock Exchange. For this purpose, a sample of 700 firm-years among listed companies in the Tehran Stock Exchange over the period 2006-2010 was examined. In the present study, the growth variables, including asset growth, profit growth and sales growth; and financial strength calculated by the Altman Z-bankruptcy model have been considered as independent variables. In addition, the ratios of long-term debt to total assets, long-term debt to fixed assets, total long-term debt and short-term receivable facilities to equity capital and total long-term debt and short-term receivable facilities to total assets are used as measures of financial leverage and dependent variables. The results indicate that there is a negative and significant relationship between assets growth and some indexes of financial leverage. There is also a positive and significant relationship between the variables of profit growth, sales growth and financial strength with financial leverage measures.

This paper presents an empirical investigation to study the relationship between earning quality measure and excess returns on selected firms trading on Tehran Stock Exchange. The purpose of this study is to find the relative advantage of income figures reported in formal financial statements. The study uses hedge return, six accounting ratios and three market ratios and performs the study over the period of 2001-2011 using 56 firms whose shares were traded on Tehran Stock Exchange. The proposed study uses regression analysis as well as structural equation modeling. The results of this study indicate that market based figures are more influencing than accounting based ratios on hedge return. In other words, hedge return for persistency index was more predictable than smoothness and abnormal accruals. However, on the contrary to what we expected, hedge return for accruals was not more than other accounting based figures.