Performance measurement has been considered as one of the most important subjects in accounting through separating management from ownership as well as emergence of the agency theory. The purpose of this paper is to investigate the role of new liquidity indices in evaluating of the financial performance. In the direction of realizing the research’s purposes, 4 hypotheses examine the relationships between new liquidity indices and firm’s financial performance. Using some linear regression techniques with some panel data, the study examines various hypotheses of this survey. The research’s statistical sample includes 67 firms over the period 2006-2011. Analysis of the hypotheses shows that hypotheses associated with comprehensive liquidity index have been supported. In addition, there are significant differences in financial performance in different industries.

This paper presents an investigation on the theory of constructivism applicable for learners with learning difficulties, specifically learners with Attention Deficit Hyperactivity Disorder (ADHD). The primary objective of this paper is to determine whether a constructivist technology enhanced learning pedagogy could be used to help ADHD learners cope with their educational needs within a social-media learning environment. Preliminary work is stated here, in which we are seeking evidence to determine the viability of a constructivist approach for learners with ADHD. The novelty of this research lies in the proposals to support ADHD learners to overcome their weaknesses with appropriate pedagogically sound interventions. As a result, a framework has been designed to illuminate areas in which constructivist pedagogies require to address the limitations of ADHD learners. An analytical framework addressing the suitability of a constructivist learning for ADHD is developed from a combination of literature and expert advice from those involved in the education of learners with ADHD. This analytical framework is married to a new model of pedagogy, which the authors have derived from literature analysis. Future work will expand this model to develop a constructivist social network-based learning and eventually test it in specialist schools with ADHD learners.

This paper presents a multi-objective assignment problem (MAP) with interval parameters. Here, the model concentrates on three criteria: total cost, total profit and total operation time of assignment. The proposed model is classified as a nonlinear programming, in which it is difficult to solve. Hence, the model is converted into crisp linear programming problem by applying a substitution variables approach. In addition, a weighted min-max method is applied to transform the multi-objective problem into a single objective optimization problem. Finally, several numerical examples are provided to illustrate the implementation of the proposed approach. The results clearly provide some evidences that the proposed approach was easier to contrast compared with other approaches. The results also indicate that decision makers’ preferences over various objectives could influence on solutions.

This paper examines the effect of leadership styles on organizational culture by testing a hypothesized model. A quantitative survey using questionnaire was conducted among 93 employees from diverse work units of Mapsa Company in October 2012. They filled out multifactor leadership questionnaire and the Denison organizational culture survey. Results of structural equation modeling (SEM) showed that Transformational and Transactional leadership styles could positively influence on organizational culture. Laissez-fair leadership has a negative effect on organizational culture. In conclusion, transformational leadership style was recommended to balance all four traits of Denison’s organizational culture.

An important issue in ad-hoc on-demand distance vector (AODV) routing protocols is route failure caused by node mobility in the MANETs. The AODV requires a new route discovery procedure whenever a route breaks and these frequent route discoveries increase transmission delays and routing overhead. The present study proposes a new method for AODVs using a genetic algorithm to improve the route recovery mechanism. When failure occurs in a route, the proposed method (GAAODV) makes decisions regarding the QOS parameter to select source or local repair. The task of the genetic algorithm is to find an appropriate combination of weights to optimize end-to-end delay. This paper evaluates the metrics of routing overhead, average end-to-end delay, and packet delivery ratio. Comparison of the new algorithm and AODV (RFC 3561) using a NS-2 simulator shows that GAAODV obtains better results for the QOS parameters.

This study aims to evaluate and to compare the adherence rate of religious values between the two ethnic groups of Turkish and Kurdish who live in West Azerbaijan province. The study designs a questionnaire in Likert scale, low, medium and high, and distributes it among a sample of 200 people who live in these two regions. The result of our survey indicates that Azeri people were more religious than Kurdish people were. In addition, the study investigates the relationship between personal characteristics including age, gender and marital status and adherence rate of religious values and detects some meaningful relationships between these two items.

This paper develops a balanced scorecard (BSC) in order to prepare a comprehensive tool for performance evaluation. In this way, an experimental test is conducted in the Resorts of Ramsar Green City located in the north of Iran, in which the factors of a blue ocean strategy influence on the dimensions of the BSC. The sample number of this study consists of 90 managers and experts of the employees who work for Resorts of Ramsar Green City. The acquired data are analyzed with using the t-test. The obtained results show that the blue ocean strategy changes in the objects and the scales of the BSC.

This paper examines the relationship between liquidity and quality of financial information by analyzing long-term trends in illiquidity measure for firms that restate their financial statements. The study uses a method developed by Amihud (2002) [Amihud, Y. (2002). Illiquidity and stock returns: cross-section and time-series effects. Journal of financial markets, 5(1), 31-56.]. The original sample consists of 98 listed firms in Tehran Stock Exchange over the period 2004-2011. In this study, the measurement of quality of financial information is associated with presence or absence of financial restatement cases. We find that for most income decreasing restatements illiquidity increases before restatement announcement and this increase continues after restatement announcement. Overall, our results indicate a positive relationship between quality of financial information and liquidity.

Many organizations try to provide products with lower prices and better quality to meet their customers’ needs by identifying and learning about customers and their needs, and to achieve this important, they need a powerful knowledge tool that relies on customers’ knowledge details. This paper presents an empirical investigation to study the effects of organizational capacity on the performance of customer relationship management. The study designs a questionnaire in Likert scale, distributes it among some experts and using structural equation modeling verifies that managers’ commitment influences the most on getting knowledge from customer (B = 0.389, Sig. = 0.000). In addition, Managers’ commitment influences positively on knowledge about customer (B = 0.355, Sig. = 0.000). Moreover, Staffs’ commitment influences on knowledge about customer (B = 0.36, Sig. = 0.000).

This paper presents an empirical investigation to identify and weight elongation factors promoting science and technology parks for development of the national innovation system. The study designs a questionnaire in Likert scale and determines the relative importance of seven groups of items including policy, financial resources of innovation, knowledge acquisition for innovation, upgrading innovation technology, knowledge distribution, human resources development and good and service production. Using some statistical observation, the study indicates that human resources development is the most important factor followed by financial resources and policy. In addition, the study has determined positive and meaningful relationships among all pairs of factors in development of national innovation system.