The primary objective of this paper is to detect factors influencing the alignment of accounting information systems for firms in manufacturing sector listed on Tehran Stock Exchange. The concept of alignment has been investigated for many years, and strategic alignment plays essential role in increasing company performance. This paper investigates different levels of alignment and studies the factors, which influence alignment. More specifically, the work concentrates on the alignment between the requirements for accounting information (AIS requirements) and the capacity of accounting systems (AIS capacity) to build the information, in the specific context of manufacturing in Iran. The research sample consists of 216 companies over the period 2011-2007. The fit between these two sets was explored based on the moderation method and evidences indicate that AIS alignment in some firms was high. In addition, the relationship between the dependent variable and independent variables through multiple regressions yields a positive relationship between these variables.

This paper investigates the effect of market orientation on small businesses active in fast food industry. Using a simple random method, the study selects a sample 278 fast food units out of approximately 1000 existing restaurants in city of Tehran, Iran. The proposed study designs a questionnaire in Likert scale and distributes it among regular fast food consumers. Using structural equation modeling, the study has detected that there were positive and meaningful relationships between continuous changes on consumer preferences on products and services on one side and market orientation on the other side.

This paper presents an empirical investigation on the effects of empowering organizational capabilities on new product-development efficiency improvement and the proposed study is applied in one of Iranian food producers in city of Tehran, Iran. The study considers seven components including technological capabilities, marketing mix capabilities, capabilities for communication with customers, quality of new products, fast entry to market capabilities, customer satisfaction and economic success. The study designs a questionnaire in Likert scale and distributes it among 384 randomly selected people who regularly use different food products. Cronbach alphas for all components of the survey are within acceptable limits and it confirms the overall questionnaire in terms of various questions. The study has used t-student test as well as structural equation modeling to examine different hypotheses of the survey.

“Iranian general policies of administrative system” is the mediator between the Islamic Republic of Iran vision in 2025 horizon and the practical field for establishing executive policies and laws, which is notified in 26 sections. This research aims to study the effects of television on institutionalization of six items of human resources principles in Iranian general policies of administrative system including human dignity, organizational justice, meritocracy, knowledge-basis, giving services in the deprived regions and honoring the retired. Research society consists of the management pundits familiar with media concepts. According to Grounded Theory and snowball sampling, 32 experts were interviewed and the institutionalization of human resources principles in Iranian general policies of administrative system model by television was extracted. The model discloses there has not been optimal utilization of television capacities for expressing the human resources principles in Iranian general policies of administrative system, but it is possible to use the capacity of television in planning and implementing these general policies. Considering the infrastructure and using appropriate strategies, television as the most influential mass media can be used in the axial issue, that is, the institutionalization of human resources principles in Iranian general policies of administrative system. It is crucial to notice the role of intervening factors in this area.

This paper presents an empirical investigation to study the relationship between organization learning and organization innovation in one of Iranian insurance firm. The proposed study selects a sample of 300 employees who work for different positions for the case study of this paper and using Pearson correlation as well as Freedman tests determines the relationship and ranks different components of the survey. The results of this implementation have indicated that organization innovation influences on organizational learning, data distribution, interpretation and memory significantly but the effect of organizational innovation on data collection cannot be confirmed when the level of significance is five or even ten percent. The implementation of Freedman test has also indicated that Information interpretation is number priority followed by information learning, organizational distribution and organizational memory.

During the past few years, there have been several studies for portfolio management. One of the primary concerns on any stock market is to detect the risk associated with various assets. One of the recognized methods in order to measure, to forecast, and to manage the existing risk is associated with Value at Risk (VaR), which draws much attention by financial institutions in recent years. VaR is a method for recognizing and evaluating of risk, which uses the standard statistical techniques and the method has been used in other fields, increasingly. The present study has measured the value at risk of 26 companies from chemical industry in Tehran Stock Exchange over the period 2009-2011 using the simulation technique of Monte Carlo with 95% confidence level. The used variability in the present study has been the daily return resulted from the stock daily price change. Moreover, the weight of optimal investment has been determined using a hybrid model called Markowitz and Winker model in each determined stocks. The results showed that the maximum loss would not exceed from 1259432 Rials at 95% confidence level in future day.

This paper presents an empirical study to investigate the effect of emotional intelligence on customer’s adoption of Apple mobile devices. The study considers fife emotional dimensions including emotional management, self-adjustment, empathy, social skills and self-motivation using a standard questionnaire developed by Goleman (2006) [Goleman, D., & Sutherland, S. (1996). Emotional Intelligence: Why it can matter more than IQ. Nature, 379(6560), 34-34]. The study also uses another questionnaire, which measures love brand and both questionnaires are designed in Likert scale. Cronbach alphas for emotional intelligence and love brand are measured as 0.78 and 0.83, respectively, which are above the acceptance level of 0.70. Therefore, we can confirm the validity of both questionnaires. The study is implemented among 384 people who use Apple mobile device, randomly and using Spearman correlation ratio as well as stepwise regression techniques, the study has detected a positive and meaningful relationship between emotional intelligence and love brand for Apple mobile devices.

The purpose of this descriptive–survey study is to determine the effect of psychological empowerment of employees on organizational learning based on Huber model. The study selects a sample of 54 people randomly from 499 regular employees of a Gas distribution firm located in province of Lorestan, Iran. For collecting data, two questionnaires of Huber organizational learning and psychological empowerment based on Spreitzer (1995) model [Spreitzer, G. M. (1995). Psychological empowerment in the workplace: Dimensions, measurement, and validation. Academy of management Journal, 38(5), 1442-1465.] are used. Cronbach’s alpha coefficients of organizational and psychological empowerment questionnaires are 0.706 and 0.92, respectively. SPSS software and linear regression test, binomial test, Pearson correlation test, and Friedman tests are used to analyze data and examine the hypotheses. The results of the data analysis show that psychological empowerment of employees could influence on organizational learning aspects in organization, significantly.

This research evaluates the effect of perceived value on brand popularity and brand loyalty for some organizations in business-to-business (B2B) domain under the effect of risk and e-service quality. The practical relationships among six different kinds of risks including performance, social, financial, time, psychological and safety with consideration of quality in e-commerce business on customer’s perceived value are evaluated and the effects of this perception of value on consequences of perceived value are measured. In this study, using the partial least square method as well as gathering the information of some Iranian firms that use electronic services, the study finds that there was a significant relationship between various types of risks and perceived value. There is also considerable influence of perceived value on satisfaction, brand popularity, and brand loyalty.

One of the primary concerns to market a product is to find appropriate channel to target customers. The recent advances on information technology have created new products with tremendous opportunities. This paper presents a mixed integer programming technique based on McCarthy & apos; s 4PS to locate suitable billboards for marketing newly introduced IPHONE product. The paper considers two types of information including age and income and tries to find the best places such that potential consumers aged 25-35 with high income visit the billboards and the cost of advertisement is minimized. The model is formulated in terms of mixed integer programming and it has been applied for potential customers who live in city of Tabriz, Iran. Using a typical software package, the model detects appropriate places in various parts of the city.