The objective of this paper is to evaluate the performance of Kiasar cement factory based on EFQM model. The study performs a survey among 26 managers and expertise and the required information is gathered in terms of five perspectives based on 23 questions arranged in Likert spectrum. Cronbakh’s ? coefficient for enabling and results criteria are 0.924 and 0.950, respectively, which confirms the reliability of the questionnaire. In evaluating the data, it is revealed that employees’ scale, maintained the most difference (70.61%) and processes scale, retained the least difference (52.42%) from the ideal circumstances. Next, employees’ performance has maintained the most difference (90.79%) and customer performance, and the customer results’ scale have kept the least difference (58.27%) from the ideal situation. Kiasar cement factory has acquired 198.06 points out of 500 points of empowering scale and 164.08 points out of 500 total points of result scales. Also empowerment scales in Kiasar cement factory have acquired 39.61% of optimal score and differs from ideal circumstances around 60.39%. The results scales has acquired 32.82% of optimal score and approximately is different from ideal situation around 67.18%. The research results show that Kiasar cement factory has acquired 361.9 points out of 500 scores of EFQM.

The primary purpose of this study is to measure the technical efficiency of 30 doctorate-granting universities, the universities or the higher education institutes with PhD training programs, in Vietnam, applying the sensitivity analysis of data envelopment analysis (DEA). The study uses eight sets of input-output specifications using the replacement as well as aggregation/disaggregation of variables. The measurement results allow us to examine the sensitivity of the efficiency of these universities with the sets of variables. The findings also show the impact of variables on their efficiency and its “sustainability”.

Measuring customer satisfaction in banking industry plays essential role for increasing market share and profitability. In this paper, we present an empirical investigation to measure the effect of customer relationship management (CRM) on customer loyalty in Iranian banking industry. The study aims to understand whether implementation of a good CRM could increase the quality of services. The study designs a questionnaire in Likert scale and distributes it among 65 selected customers who do their banking activities with Bank Melli Iran in city of Semnan, Iran. Cronbach alpha has been calculated as 0.939, which is well above desirable level. Using t-student test, the study has determined that implementation of CRM could increase customer loyalty and quality of services.

Measuring the relative efficiency in insurance industry plays essential role for productivity improvement in insurance industry. In this paper, we present an empirical investigation to measure the relative efficiency of some insurance firms listed on Tehran Stock Exchange using data envelopment analysis (DEA) over the period 2011-2013. The proposed study of this paper uses four inputs namely; total assets, price to earnings ratio, beta and sigma and four outputs namely; net earnings, one-year, two-year and three-year returns. The study uses two methods of input and output oriented DEA to measures the relative efficiencies of 9 banks and the results indicate that most insurance firms perform well in terms of efficiency.

The aim of the present research is to study the relationship between intellect capital components and performance evaluation indicators. For measuring intellectual capital, the study uses Pulic’s method [Pulic, A. (2000). VAIC™–an accounting tool for IC management. International Journal of Technology Management, 20(5-8), 702-714.], which consists of three components of physical capital efficiency, human capital efficiency and structural capital efficiency. In the present study first, the value of the intellectual capital of the companies listed on Tehran Stock Exchange over the period 2006-2012 is calculated. Next, the relationship between the components of intellectual capital and financial return of the companies are evaluated. For calculating the financial performance 8 performance indicators in 5 groups presenting market value, profitability, activity, capital return, orientation on value creation are used. In the present research the statistical method used for data analysis is multiple regression and correlation coefficients. The selected sample of research includes 73 companies in continuous way for a time period of 7 years and the size of the company has been considered as a control variable. The findings indicate a positive and significant relationship between intellectual capital and financial performance of companies and a positive effect of the size of company on availability rate of intellectual capital and financial performance of a company.

Split delivery vehicle routing problem is one of the traditional types of routing problems in which the demand of different points can be divided among vehicles and the objective is to minimize the path length, which vehicles travel. In this paper, fuel cost of vehicles which is assumed to be dependent on their traveled path and load is considered as the objective functions. Namely, the cost of the consumed fuel is proportionate to the unit of load carried per unit of distance. In order to solve the proposed model a new memetic algorithm is developed which has two rows. The performance of the proposed algorithm for 21 standard problems is compared with the optimum solutions obtained from mathematical programming standard solver and the solutions of the same algorithm with single row solution representation. The results express the efficiency of developed algorithm.

This paper presents a study on the effects of professional ethics and commitments on audit quality. The population of this survey includes all audit managers who were active in auditing official statements of different firms listed in Tehran Stock Exchange in 2014. The study designs a questionnaire in Likert scale and distributes it among 152 randomly selected managers. In our survey, professional ethics consists of four items including confidentiality and impartiality, professional competence, accountability and individual values while organizational commitment consists of three items including emotional commitment, continues commitment and fundamental commitment. Using Pearson correlation as well as regression models, the study has determined a positive and meaningful relationship between professional ethics as well as commitment and audit quality.

Customer’s trust is the most important and one of the key factors of success in e-commerce. However, trust is the essential aspects of e-banking adoption and the main element for building long-term relationships with the bank & apos; s customers. So the purpose of this research is to investigate the factors influencing on customer?s trust in e-banking services and prioritize them. Therefore, designed questionnaire was distributed among 177 electronic service customers in number of banks in the city of Karaj, Iran. Likert quintuplet scales were used to measure the variables. After collecting the questionnaires, the data were analyzed by structural equation modeling (by using LISREL 8.5). The results revealed that quality of electronic services such as ease of use, privacy and security, individual characteristics of customers such as disposition to trust and features of bank such as reputation, size and dependence on government, have had the greatest effect on customer?s trust in e-banking services.

Green environmental issues have been of topical interest to both researchers and industrialists for some time now. Research on green brands is relatively limited, especially in developing countries, such as Ghana. This study is therefore designed to determine the relationship between customer awareness of green brand issues and their everyday purchase intentions. Using quantitative techniques, the study interviewed 316 people, conveniently selected from various shopping points in Accra. The study found that, the overwhelming majority of respondents though familiar with green issues did not concern themselves with green issues in their everyday purchase decisions. Again, majority of respondents (54%) familiar with environmental issues confirmed they would not switch from their preferred brands to less fancied brands even if the less fancied brands were more environmentally friendly. It was also confirmed in the study that price, brand name and convenience, performed better than customer concerns for green issues, in influencing respondents’ purchase decisions. It would therefore be strategically significance if advocates, policy makers and business leaders reduce the cost of green products to the final consumer, intensive public education campaigns, coupled with strategic brand building efforts to enhance the level of green brand consumption.

In the present scenario of high unemployment; Multilevel Marketing (MLM) generates employment for people who have no permanent source of earning. MLM system has emerged as one of the prime alternatives in the current marketing system. India has become a very popular destination of doing MLM business with high potential of growth. MLM system provides lucrative compensation that works as motivation for people to join this business. Motivation for executives of any firm plays a major role in its success. It also leads commitment of employees towards work and responsibilities. An attempt has been made to identify the motivational variables that have the highest level of contribution for joining the MLM system. Most of the MLMcompanies focus on compensation plan or reward system but apart from that a number of variables have been found which motivate the distributors to engage in MLM business. Further, the distributors play a vital role in the growth of the business. In this study, we also propose a motivational model to help MLM companies formulate better strategies in making a large network of people for growth of business.