University of applied science and technology has been designed to create a platform for multilateral activities such as industrial, military and academic in developing countries to promote science and scientific research applications. These universities are responsible to promote practical training in quantitative and qualitative indicators and they provide appropriate infrastructure to implement theoretical graduates to solve practical problems to build necessary infrastructure to transfer modern technology into developing countries. During the past few years, there have been tremendous development on these units but some of them have not been efficient. In this paper, we present an empirical study to measure the relative efficiencies of various units of applied science and technology universities using data envelopment analysis. The proposed model of this paper uses two inputs including human resources as well as total assets and two outputs including the number of graduate students as well as operating profit. The results of the study have indicated that some of the units are inefficient and need to be merged with other units to increase the relative efficiency of these universities.

This research aims to study the effects of the quality of financial information companies on the accreditation of loans and bank contracts of the branches of Bank Mellat in the East Azerbaijan province. This is an applied research using 67 branches of Bank Mellat of the East Azerbaijan province. The study chooses a sample of 31 branches to evaluate the effects of the quality of financial information companies on the accreditation of loans and bank contracts. There are variables associated with quality of financial information such as their relevance, timeliness, and reliability over the period 2010-2011 using multi-variables linear-regression technique. The results of this study show that relevance, timeliness, and reliability variables are effective on the accreditation of loans and bank contracts of the branches.