In this study, we examine the relationship between GDP, export, import, private sector investment and inflation on insurance per capita of OPEC countries. Insurance is a non-banking institution that by making sure and secure, can make and develop manufacturing and service rendering easier. Insurance companies can make financial steady and reduce stress. So, it plays essential role in economy. For this aim, data over the period 2003-2011 is collected. We use regression and SPSS software for analysis. Results for 80 year – country show that there was a positive and significant correlation between GDP, export, import, inflation and insurance per capita, which shows whenever productivity increases, insurance increases too. Results also show that there was a positive relationship between import and insurance per capita. In addition, results show that there was a positive and significant relationship between inflation and dependent variable. However, there was no significant relationship between exports and insurance per capita. The results show that there was no significant relationship between GDP and insurance per capita and finally, there was a non-significant and negative relationship between private sector investment and insurance per capita.

Performance measurement is one of the primary tasks in every organization and it helps organization setup appropriate targets for future. There are several ways to assess the performance of the organization, and data envelopment analysis (DEA) is one of the most important methods. DEA is an appropriate technique to measure the efficiency of decision-making units, but does not provide complete information about the unit & apos; s productivity. Malmquist productivity index is one of the methods for measuring productivity and the main advantage of this index is the possibility of the productivity changes over time. In this study, DEA is used to measure service performance and economic foundation so that the performance of four companies within a 3-month period were evaluated. In this work, the cost of the system and investment were used as inputs, revenue and profit were considered as the output and constant returns to scale (CCR) was used to analyze the system, which yields 0.9 for all units when all input/output data were considered in crisp form. The efficacy of different units using interval data also showed different productivity compared with the crisp model. The productivity measures of the companies in three-month period were studied using the Malmquist based productivity index and the results were analyzed.

Sending men to space has never been an ordinary activity, it requires years of planning and preparation in order to have a chance of success. The payoffs of reliable and repeatable space flight are many, including both Commercial and Military opportunities. In order for reliable and repeatable space flight to become a reality, catastrophic failures need to be detected and mitigated before they occur. It can be shown that small pieces of a design which seem ordinary can create devastating impacts if not designed and tested properly. This paper will address the use of a Failure Mode, Effects, and Criticality Analysis (FMECA) with modified Risk Priority Number (RPN) and its application to safety critical design components of shuttle liftoff. An example will be presented here which specifically focuses on the Solid Rocket Boosters (SRBs) to illustrate the FMECA approach to reliable space travel.

Previous studies in the area of earnings forecasts hold a common characteristic, they make no distinction as to the economic cycle when evaluating voluntary earnings disclosures. This paper presents an empirical investigation to study the relationship between actual as well as forecasted earnings and growth domestic product during the economic growth and recession on Tehran Stock Exchange. Using the information of 60 firms over the period of 2007-2012, the study has determined that there was a positive and meaningful relationship between earnings forecast and growth domestic product during economic growth. In addition, the study has determined a meaningful relationship between actual earnings and growth domestic product during the recession.

In this paper, we address the management’s decision making process and examine the effect of accounting information system (AIS) in PARS GARMA holding organization in making sound and effective decisions and inform the reader on how AIS influences on the management decisions in 6 major perspectives including quality, accuracy, economic, validity, speed and on time concepts. The major source of data to this research is primary data through the administration of questionnaires. Regression and correlation analysis was used for the data analysis. The findings show that accounting information system had a significant and positive role in PARS GARMA holding management decisions process in several perspectives but AIS had no significant impact on speed of decision making.

A multitude of techniques fall under the domain of Multi- Criteria Decision Making (MCDM) which is used to select the best alternative among the available ones. The objective of this paper is to compare some of these techniques with respect to the problem of selection of 3D printers, which is associated with multiple attributes. The weights of the criteria were determined using analytical network process (ANP). Next, the alternatives were ranked using three different MCDM techniques- 1.TOPSIS which ranks alternatives having the shortest distance to the ideal solution as well as the greatest distance from the negative-ideal solution 2. Deng’s Similarity based Approach where the most preferred alternative should have the highest degree of similarity to the positive ideal solution and the lowest degree of similarity to the negative-ideal solution and 3.PROMETHEE and GAIA. The solutions for each of these three cases were analyzed thoroughly, and reasons for any deviations were discussed.

Information and communication technology plays essential role for people’s day-to-day business activities. People receive most of their knowledge by processing, recording and transferring necessary information through surfing Internet websites. Internet as an essential part of information technology (IT) has grown remarkably. Nowadays, there have been significant amount of efforts in Iran for developing e-commerce. This paper studies the effects of environmental internet features on internet purchase intention. The study divides internet environment into demographic and technologic parts and, for studying each of them, many features are investigated such as internet connection speed, connectivity model, web browser, type of payments, user’s income, user’s education, user’s gender, frequency of online usage per week and users’ goal for using internet. Using Logistic regression technique, the study has determined a meaningful effects of income, education, connection type, browser and goal on consumers’ behavior.

This paper presents an empirical investigation to study the effects of quality of earnings forecasts in predicting stock returns on 121 selected firms traded on Tehran Stock Exchange over the period 2009-2013. The study investigates the effects of three year means of earnings forecast accuracy on investors’ investment decisions in terms of volume and time horizon, i.e. short term and long term investment sentiment. Using some regression analysis, the study has determined a positive and meaningful relationship between the quality of earnings forecast and investment time horizon. However, the study did not find any meaningful relationship between earnings forecast accuracy and volume of investment.

During the past few years, there have been growing changes on managing different projects using the idea of agile manufacturing by moving from the idea of plan to planning. This paper presents an empirical investigation to study whether it is possible to apply the idea of agile in mass construction projects in Iran. The study designs a questionnaire in Likert scale and distributes it among 35 well-known contractors in the field of construction projects. The questionnaire consists of 8 questions, which is considered in terms of four perspectives including culture, projects, tools and processes and employee. Using some statistical test, the study has determined that it would be possible to apply the idea of agile contractors to promote mass housing contractors.

This paper proposes an application of Analytical Hierarchy Process (AHP) to help decision maker evaluate different processes to identify the weaknesses of an automobile car service where the best alternatives and critical success factors are identified to improve their performances against the market leader. The proposed benchmarking process may help provide effective systematic decision support tool. Thus the endeavor has been made for car service industry to exhibit proposed framework by applying AHP to enhance its competitiveness. The proposed study provides an opportunity to apply to other industries in addition with a diminutive alteration.