Banking sector has been one of the fastest growing sectors in Iran due to changes in regulations in private banks. In this paper, we perform a survey on the effect of structure of financing on banking performance. The main question of this survey is whether there is any relationship between different methods of financing private banks in terms of their performances. The survey investigates relationship between changes in debt ratio with return of assets, between changes in time dependent investments and return of assets, between changes in long-term investments and return of assets. Finally, we study whether there is a relationship between changes in ratio of total equities to total assets on return of assets. The proposed study of this paper considers three private banks whose shares have been traded on Tehran Stock Exchange namely Eghtesad Novin, Parsian and Saman. The information has been collected over the period 2006-2010. The results of this study indicates that there are some positive and meaningful relationships between changes in time dependent investments, changes in long-term investments ratio of total equities to total assets with return of assets. However, the study did not find any meaningful relationship between changes in total equities to total assets and return of assets.

Unified modeling language is a semi-formal and standard language for describing software architecture easily used to meet requirement functionality and to describe behavioral and structural specifications in software engineering. However, since UML is not a formal model, direct evaluation of software architecture is not possible, directly. On the other hand, evaluating software architecture in initial phases helps us consider more requirements and it reduces designing expenditures. Therefore, converting pragmatic model to formal model is necessary for software architecture evaluation. For evaluating software architecture and making an executive model, using color Petri net are useful because of simplicity, high capability and enhancing theoretical mathematics. Using language variables and fuzzy logic causes a higher accuracy in computations associated with efficiency evaluation. In this paper, we present fuzzy logic and reaction analysis before implementation, which can improve efficiency of design problems.

Dividend yield plays an important role for decision-making in the stock market. Stock returns alone are informational content used by investors in financial analysis and forecasting. The purpose of the current study is to evaluate the effect of different types of notes and conditions on the performance audit report on the Tehran Stock Exchange over the period 2005-2011 for 65 selected firms. We have used statistical tests to examine the effects of disagreement, restriction and ambiguity issued by auditors. The results show that there is no relationship between stock returns and audit reports provided and capital market does not respond to the audit report. This could be due to unfamiliarity with the terminology of the users of the audit report to be audited.

Soft drink beverages are important part of many people’s foods and many prefer soft drink to water when they have dinner. Therefore, this business model can be considered as the longest lasting sector for many years and there has been not much change in these products. However, new methods of advertisement play important role for increasing market share. In this paper, we study the impact of new methods of advertisement in product development. The proposed study of this paper designs a questionnaire for one of Iranian soft drink producers, which consisted of 274 questions in Likert scale and uses factor analysis (FA) to analyze the results. The study selects 250 people who live in city of Tehran, Iran and Cronbach alpha has been calculated as 0.88, which is well above the minimum desirable limit. According to our results, there were six important factors impacting in product development, including modern advertisement techniques, emotional impact, strategy of market leadership, pricing strategy, product life chain and supply entity. The most important factor loading in these six components include impact of social values, persuading unaware and uninformed customers, ability to monopolizing in production, improving pricing techniques, product life cycle and negative impact of high advertisement.

This study aims to evaluate the effectiveness of training on quality of life based on Glasser’s training program on parents with mentally retarded children. In our study, samples were divided into two groups of experiment, control and pretest were executed for two groups, and then Glaser’s method was performed in six consecutive 150 minutes long sessions and, finally, both groups were investigated, statistically. The population of this survey includes mothers of mentally retarded children and the study has been performed in city of Esfahan, Iran. We selected a group of 60 mothers and divided them into two equal groups of 30 people. World Health Organization Quality of Life Questionnaire contained 26 questions where 24 questions measure physical and psychological health, social relationships and environment health consisted of 7, 6, 3 and 8 questions, respectively. The results of the survey indicate that Glaser’s training program could significantly improve quality of life in our study.

Knowledge management plays an essential role on developing efficient systems in educational systems. However, there are different factors influencing the success of knowledge management. In this paper, we present an empirical study to measure the impact of six cultural based factors including management support, organizational affiliation, employee participation in decision-making, staff welfare organization and establishment, adaptation of new policies and organizational and internal organizational climate on establishment of knowledge management. The proposed study of this paper is implemented in 114 selected educational organizations in city of Tehran, Iran. A questionnaire is designed in Likert scale, it is distributed among experts, and using regressions analysis and structural equation modeling, we have analyzed the data. The results of regression analysis indicate that management support, staff welfare organization and internal organizational climate are among the most important factors while other component did not represent any significance on knowledge management implementation.

In the current study, the effect of industry type on the long-run performance of stock pricing in the initial public offerings (IPOs) of privatized state-owned companies (SOEs) in Tehran Stock Exchange is studied. The proposed study applies long-run buy and hold return index of the stock. The sample population of the study includes the privatized SOEs present in TSE over the period 2001- 2006. The assessments of this study shows that long-run stock buy- and- hold return of the companies admitted in stock exchange is less than market’s long-run return during the same period after 36 months and the industry type has impacted on long-run buy- and- hold return of the admitted companies.

Measuring liquidity risk plays an important role on any business unit especially financial organizations. Social security systems in most countries around the world are responsible to provide necessary requirements in many countries such as health care, pension plans, etc. Therefore, it is necessary to reduce any risk associated with these systems as much as possible. In this paper, we study liquidity risk in Iranian social security using VaR technique. The proposed model of this paper uses historical information for a fiscal year of 2008-2011. We first divide the information of each year into two groups of first and second half and using VaR technique analyzed whether there was any trend change in these two groups. The results of our survey indicate that the mean of VaR in the second half of the year is greater than the first half of the year. Therefore, we can confirm that VaR maintains an increasing trend over the time horizon. We also study the trend in liquidity using regression analysis for each year, separately and the results of our survey confirm that there was an increasing trend in liquidity over time.

Cross docking is one of the most important issues in management of supply chains. In cross docking, different items delivered to a warehouse by inbound trucks are directly arranged and reorganized based on customer demands, routed and loaded into outbound trucks for delivery purposes to customers without virtually keeping them at the warehouse. If any item is kept in storage, it is normally for a short amount of time, say less than 24 hours. In this paper, we consider a special case of cross docking where there is temporary storage and implements genetic algorithm to solve the resulted problem for some realistic test problems. In our method, we first use some heuristics as initial solutions and then improve the final solution using genetic algorithm. The performance of the proposed model is compared with alternative solution strategy, the GRASP method.

One of the primary concerns in project development is to detect all sorts of risks associated with a particular project. The main objective of this article is to identify the risks in the construction project and to grade them based on their importance on the project. The designed indicator in this paper is the combinational model of the Analytical Hierarchal Process (AHP) method and the group decision – making applied for risks measurement and ranking. This indicator is called "R" which includes three main steps: creating the risks broken structure (RBS), obtaining each risk weight and efficacy, and finally performing the model to rank the risks. A questionnaire is used for gathering data. Based on the results of this survey, there are important risks associated with construction projects. There we need to use some guidelines to reduce the inherent risks including recognition of the common risks beside the political risks; suggestion of a simple, understandable, and practical model; and using plenty of the experts and specialists & apos; opinions through applying step. After analyzing data, the final result from applying R index showed that the risk “economic changes / currency rate and inflation change" has the most importance for the analysis. In the other words, if these risks occur, the project may face with the more threats and it is suggested that an organization should centralize its equipment, personnel, cost, and time on the risk more than ever. The most obvious issue in this paper is a tremendous difference between an importance of the financial risks and the other risks.