The purpose of this paper is to study the effect of the tax expenses on accounting conservatism on firms listed on Tehran Stock Exchange. In this study to measure the conservatism accruals is used to test the research hypotheses based on the information gathered from 61 firms listed on Tehran Stock Exchange over the period 2004-2009. Findings indicate that the relationship between conservatism accounting and corporate tax burden was positive and significant. In addition, firms with high book-tax conformity had higher motivation to use the conservative accounting to reduce their tax payments.

This paper presents an empirical investigation to study the effects of corporate governance on risk taking of private insurance firms and banks in Iran. The proposed study of this paper considers the financial information of 13 banks and 19 private insurance firms over the period 2006-2011 in Iran. The study investigates the effects of five variables including size, CEO duality task, composition of the board of directors, ownership concentration and having an internal auditing system on risk taking of private banks and insurance firms in Iran. Using some panel data and regression analysis, the study confirms the positive effect of the ownership concentration as well as negative impact of non-bound board members on risk taking.

This paper presents an empirical investigation to detect major barriers on developing nano technology in Islamic Azad University. The proposed study selects south Tehran branch as a pilot study, designs a questionnaire and distributes it among all 80 employees who work for this university. Cronbach alpha is calculated as 0.93, which is well above the minimum acceptable level. The study has executed the study in five different areas including financial resources, physical equipment, training and empowering human resources, organizational culture and outside organizational factors. The study has determined that physical equipment is number one priority followed by financial resources and training as well as empowering employees.

This paper presents a study on the effect of organizational justice on organizational citizenship and organizational commitment in Iran. The proposed study designs a questionnaire and distributes it among some employees of Islamic Azad University and, using structural equation modeling, we investigate the effect of organizational justice on organizational citizenship as well as organizational commitment. The study selects 142 people from 255 regular employees who work for the university and distributes the questionnaire designed in Likert scale. Cronbach alphas have been determined for organizational citizenship, organizational justice and commitment as 0.924, 0.94 and 0.73, which are well above the minimum acceptable level. The results indicate that procedural justice has the most effect on organizational commitment followed by interactive justice and distributive justice. In addition, obedience has the most influential effect followed by loyalty, partnership, innovation and behavior. Finally, the survey shows that organizational citizenship is influenced mostly by loyalty and partnership. In summary, the effect of organizational justice on organizational citizenship and organizational commitment has been confirmed.

This paper presents an empirical investigation to find the important factors influencing implementation of knowledge management in revenue agencies in Iran. The proposed study designs a questionnaire and distributes it among some experts and, using principal component analysis, the study detects important barriers for knowledge management implications. The study selects 170 people from 880 regular employees who work for revenue agency and distributes the questionnaire designed in Likert scale. Cronbach alpha has been determined as 0.70, which is well above the minimum acceptable level. In terms of knowledge management, the study determines six factors including support for creativity and innovation, knowledge sharing, trust, employee promotion plan, mission and training programs and they represent 66.57% of the described factors. In addition, in terms of barriers, job security, cultural issues, individual differences, infrastructure, organizational structure and lack of vision are the most important issues representing 61.98% of the factors.

This paper presents an empirical investigation to study the relationship between employee performance and TQM. The proposed study of this paper designs two questionnaires for TQM and performance measurement and distributes them among some employees who worked for one of Iranian banks in city of Semnan, Iran. The result of Kolmogorov–Smirnov test confirms that all data are normally distributed and the study uses Pearson correlation to investigate the relationship between various components of the survey. The result of the implementation of Pearson correlation ratio indicates that there was a positive and meaningful relationship between employee performance and TQM components (r=4.6223, P-value=0.000). In addition, there are some positive and meaningful relationships between TQM components and employee performance. The highest correlation belongs to relationship between employee performance and feedback (r=4.6223, P-value=0.000) followed by training and development (r = 0.441, P-value = 0.000) and communication (r = 4.2861, P-value = 0.000).

The movement of industrial societies towards implementation of information technology has begun and it has gained moment since early 90th and presently the speed of this movement is well obvious in less developed countries, including Iran. Internet Banking is one of the most tangible trends in today’s electronic commerce. It has direct relationship with the perception of the service qualities not only because of unique absorption of the internet, but also because of e-commerce, acceptance of internet services of banks by clients and the tendency for using such services. This paper investigates different factors influencing on acceptance of electronic banking in private banks versus public banks in a case study of two Iranian banks namely; Eqtesade Novin and Sepah using Technology Acceptance Model (TAM). Correlation test reveals that there was a positive and significant relationship between clients of private and public bank on five factors associated with TAM. In addition, structural equation method was used for investigation of relationships in offered model. In conclusion, all primary and secondary hypotheses for clients of private and public bank were confirmed.

Investment decisions are normally accomplished based on fundamental or technical methods. However, there are many cases where investors make their investment decisions based on their emotions. This study investigates the effects of various factors including biases representation, mental accounting and risk aversion when an investment decision is executed. In other words, the study examines the effects of emotional intelligence components on retail investors’ investment strategies on Tehran Stock Exchange (TSE). The proposed study selects a sample of 270 investors who had some experiences on TSE randomly and using a questionnaire based survey detected that there was a positive and meaningful relationship between emotional intelligence and investment decisions.

This paper presents an empirical investigation to construct, to validate and to determine normalization factors associated with adolescents depression scale. The study is performed among 750 randomly selected guided and high school students, 364 male and 386 female, who live in city of Zanjan, Iran. Validity of Beck Depression Inventory (BDI), Validity of Simpson-Angus Scale (SAS) and divergence validity of the Coopersmith self- esteem coefficients are 0.72, 0.37 and -0.71, respectively. Result suggests that adolescents’ depression test is a reliable and valid tool for assessing depression, with utility in both research and clinical settings, counseling centers. In addition, the results of correlation test indicate there are some meaningful differences between depression levels of female and male students. In fact, our survey indicates that female students have more depression than male students do (F-value = 33.06, Sig. = 0.000). In addition, there are some meaningful differences between depression levels in various educational levels (F-value = 8.59, Sig. = 0.000). However, the study does not find sufficient evidence to believe there is any meaningful correlation between educational backgrounds and gender.

This paper presents an empirical investigation to detect important factors influencing earning adjustment on firms selected on Tehran Stock Exchange over the period 2006-2011. There are four independent variables associated with the proposed study of this paper including Proportion of shares owned by institutional investors, Return on assets, Profit change and Market value to book value. In addition, Investment restructuring is considered as control variable. The results of the implementation of regression analysis indicate that there was a reverse relationship between earning forecasted adjustment and two independent variables including size of firm as well as the ratio of market value to book value. However, Net profit has a direct and positive relationship with earning forecast adjustment.