This paper discusses the influence of the Organizational socialization, on Organizational commitment and turnover intention with regard to moderate effect of career aspirations intention. Data were collected via a questionnaire from employees of east branches of social security organization of Tehran. Path analysis of data from 155 respondents was used to test 5 hypotheses. The results show organizational socialization has positive effect on organizational commitment, but negative effect on turnover intention moreover organizational commitment and career aspiration intention have positive effect on turnover intention. Further research should examine the different dimensions of macro-environmental condition on turnover intention.

Ultrasonic machining (USM) process has multiple performance measures, e.g. material removal rate (MRR), tool wear rate (TWR), surface roughness (SR) etc., which are affected by several process parameters. The researchers commonly attempted to optimize USM process with respect to individual responses, separately. In the recent past, several systematic procedures for dealing with the multi-response optimization problems have been proposed in the literature. Although most of these methods use complex mathematics or statistics, there are some simple methods, which can be comprehended and implemented by the engineers to optimize the multiple responses of USM processes. However, the relative optimization performance of these approaches is unknown because the effectiveness of different methods has been demonstrated using different sets of process data. In this paper, the computational requirements for four simple methods are presented, and two sets of past experimental data on USM processes are analysed using these methods. The relative performances of these methods are then compared. The results show that weighted signal-to-noise (WSN) ratio method and utility theory (UT) method usually give better overall optimisation performance for the USM process than the other approaches.

The subject of initial public offering (IPO) and the unusual short-time return of compared with another stocks, allocated many studies and researches in world level and in stock market to itself. The studied researches pointed to the short-time return of IPOs, which are higher than market and its long term return in return. One of the main hypothesis of behavioral finance is overreaction that is the main factor of overreaction in investor behavior is representativeness heuristic. This paper investigates overreaction behavior on shares of IPOs in Tehran stock exchange by considering 2 strategies of buy and hold and cumulative average return. The study investigates the effects of different factors such as price, market value, prior return and trading volume on overreaction. The results show negative effects of price and transaction volume on overreaction. In another words, price and volume of transactions are lower (higher) and higher return (lower) and therefore increased overreaction.

This study aims to identify and to classify Open book accounting (OBA) dimensions according to inter-organizational cost management (IOCM) in petrochemical companies listed in Tehran Stock Exchange. In this research, there are 18 statistical society financial and accounting experts listed in Tehran Stock Exchange. By studying the theoretical literature and conducted investigations inside and outside of the country and also the experts’ comments, the OBA dimensions were identified and then classified by analytical hierarchy process technique. According to the studies and experts’ ideas, four dimensions including nature of data and accounting data disclosure practices, uses of disclosed accounting data, conditions of OBA, cost implementation of OBA were identified as OBA dimensions. The results of examinations were shown that, considering the comments on dimensions of nature of data and accounting data disclosure practices, the form of data disclosure plays a more important role. In uses of disclosed accounting data dimension, coordination and planning among team members play the most important role. According to conditions of OBA dimension, trust is the most important one and in cost implementation of OBA dimension, the cost of the other party plays the most important role.

This paper describes computer aided finite element analysis of parabolic leaf spring. The present work is an improvement in design of EN45A parabolic leaf spring used by a light commercial automotive vehicle. Development of a leaf spring is a long process which requires lots of test to validate the design and manufacturing variables. A three-layer parabolic leaf spring of EN45A has been taken for this work. The thickness of leaves varies from center to the outer side following a parabolic pattern. These leaf springs are designed to become lighter, but also provide a much improved ride to the vehicle through a reduction on interleaf friction. The CAD modeling of parabolic leaf spring has been done in CATIA V5 and for analysis the model is imported in ANSYS-11 workbench. The finite element analysis (FEA) of the leaf spring has been carried out by initially discretizing the model into finite number of elements and nodes and then applying the necessary boundary conditions. Maximum displacement, directional displacement, equivalent stress and weight of the assembly are the output targets of this analysis for comparison & validation of the work.

This study was conducted to evaluate the effect of organizational culture on knowledge management implementation. The proposed study designed a questionnaire and distributed it among individuals 370 managers and employees of GOLDIRAN, an official agent of Korean firm named LG in Iran. The results of this study show that there were positive and meaningful relationships among 4 variables including adaptability, involvement, mission, stability in this firm. Based on the organizational cultures to component development, Stability) maintains the highest average (3.5984), and involvement maintains the lowest average (3.3871).

This paper presents an investigation on the effects of various components of emotional intelligence including self-awareness, emotional management, sympathy, social skills and self- motivation on building brand equity in telecommunication industry. The proposed study of this paper uses two questionnaires, one for measuring emotional intelligence and the other for measuring brand equity. The study was performed among 384 people who had used telecommunication industry services in city of Tehran, Iran. Using Spearman correlation test, as well as structural equation modeling, the study has confirmed the positive effects of four emotional components, including self-awareness, emotional management, social skills and self-motivation influence on building brand equity in telecommunication industry.

The aim of this paper is to review the effect of corporate diversification on information asymmetry and firm performance. To test the research hypothesis, a sample of 47 companies listed in Tehran Stock Exchange over the period 2008-2012 based on panel method was taken. In these models, the presence or absence of effects models (fixed or random) is reviewed and finally the best model is estimated. The results indicate that corporate diversification using entropy influenced on information asymmetry and firm performance. With controlling other variables, the results indicate when ENTROP increases one unit, STDRET increases 0.49 unit but with controlling other variables, the results indicate when ENTROP increases or decreases one unit, ROA does not change.

This paper presents an empirical investigation to detect whether knowledge management (KM) promotes learning organization (LO) or vice versa. The proposed study tries to find out the positive influences of KM components including knowledge acquisition, sharing, and utilization with different LOs dimensions. The study was performed among managers and members of societies of software and computer engineering field in city of Tehran, Iran. One time knowledge management processes were seen as independent variable and another time considered as dependent variables. Pearson correlation and regression analysis were used to test the hypothesis. The results show that KM promotes OLs more than OLs promotes KM.

Significance of identifying human resource competency in organizations and the necessity for valuating human resource in accounting persuade many researchers to design a conceptual model for measuring human resource accounting. This study, first, examines dimensions of various valuation models of human resource and then they are compared with Goleman individual and social competency indicators. Next, individual, organizational and social competency indicators are designed through developing Goleman model. Finally, Analytical Hierarchy Process (AHP) and experts’ ideas in human resource accounting in superior universities of the world are used to classify the indicators; and the conceptual model of measuring human resource accounting is designed based on guidelines of management and human capital development vice-presidency and inspiring effort rate of return method.