QUANTITATIVE RESEARCHES IN MANAGEMENT
Year:2012 | Volume:2 | Issue:4|Papers Count:12

An accountant as an information preparer is executive of information revealing in which has establisher kind of compromise and credits and debits between relevant and reliable information and accountant must try to present those reports fulfilling consumers informational needs. For avoiding inaccurate selection, accountant must find out priorities that consumers believe in these characteristics. In this research, two hypotheses have been proposed and necessary information for testing of these hypotheses has been collected via questionnaire from typical persons of consumers (Principals of creditors shareholders) and producers (Accountants). In this research two tests named, Lamen-Vitini and Fridman have been used. Present results of this research shows that difference in importance of qualitative characteristic of information between every consumers and producers. has proved %99 by means of Lamen-Vitini test and this result means beginning of these differences analysis and also in importance of qualitative of information consumers decisions, by means of Fridman test, %99 in reliance range showed this difference. So by this spectral test of consumers priorities in qualitative characteristics of information, we can use that result when a information producer prepares some information for the particular consumer or can not select among two or more qualitative characteristics of information.

One of the important factors for successful implementation of enterprise resource planning system is choosing the right system for use in organizations regarding the limitations and conditions. But managers are facing with the problem that what kind of system their organization needs from various perspectives (organizational, personnel, environmental factors). In this research, a decision model has been developed in order to support management decisions for enterprise resource planning system. Since there are some qualitative measures and we need decision makers’ judgments, there is needed to use Fuzzy model and use oral variables instead of numeric variables. Therefore, using the fuzzy AHP approach, a model is presented for the selection of candidates. Finally, a case study is being presented in order to illustrate how the method would be applied.

Today, Economic conditions should be considered more than before. Many investors do not have enough knowledge in order to analyze the market and projects. Due to the high sensitivity of these analyses, many theoretical and operational economic and financial techniques have been discussed. In the past few years, particular attention has been concentrated to financial risk and sensitivity analysis. In this regard, the role of network programming and mathematical techniques are very important. In this research, an investment problem has been defined and solved. Then the problem designed in the network map and all its parameters according to the multiplicative relations courses have been introduced in the network diagrams. The relationships of the typology equations has been solved in the form of Mason rule and has been compared with cash flow diagram.

In this paper we have surveyed the technology of golden raisin production in Iran and we used benchmarking method to obtain the technology gap and its financial effects with global level of technology. After this we got to identify the characteristics of this industry and clarify the effects of this improvement in economical development. With characteristics and results we evaluated its place in National Innovation System and then embarked on creation a mathematical model to sort the suitable transfer of technology methods. Our model is based on Multiple Attribute Decision Making and the TOPSIS method used as one of its tools. One of the main traits of this method is the covering property with a total glance to sort the suitable transfer of technology methods.

This research is to about identifying and prioritizing East Azerbaijan’s gas company’s customer requirements. Under investigation population contains over 831751 customers. Using the formula of Measuring Sample's Amount for Estimating Infinite Population Proportion, 2600 customers are assigned as samples and selected by random sampling. For accurate studding, tow different techniques named VOC and Numerical Taxonomy is used. Initially, the needs of customers are assessed through VOC and their point of view is analyzed. For this, with designing a special questioner, the customers' requirements were identified and using Pareto chart, main requirements were recognized. Then, with utilizing Numerical Taxonomy, main customers’ requirements were prioritized. Finally, the result of the research and related suggestions are presented.

This thesis investigates the relation between the organization's structured elements and its efficiency. The statistical society was those so companies that were privatized in 1387. According to the Morgan Table, to achieve a correct evaluation, a number of 66 companies had to be examined. The data was compiled using questionnaires and SPSS method was used to test the conceptual model of the research. Based on the findings, the hypothesis was confirmed, so that the most important structured factors affecting the efficiency of the private organization's structure were recognized to be the environment, size, control-power, strategy and technology.

Electronic organization services adoption and use by the employees is one of the most important challenges. According to the goal, this research is practical and regarding the research project, It is descriptive, and is based on solidarity, this project is developmental in orientation and it is a type of field research. The research population of statistics, including the managers and the Information Technology Staff in the Iranian National Gas Company, is located in Tehran. The questionnaire is the tool for gathering data in this research. Considering the research structure and the theory, the regression analysis has been used SPSS Software has also been made use of to analyze the Output. This research is conducted with the aim if representing Model of Technology Adoption Based on Davis. The Variables involved in this research are as Follows, training of employees, existing of prior experience and lacking of computer anxiety. The result showed that training of employees, existing of prior experience and lacking of computer anxiety are the main effective variables in electronic organization adoption in Iran’s National Gas Corporation and should be considered in policy making.

The benefit conflicts between stockholders and management is one of the arguments that has attracted the attention of researchers in recent decades. Based on the review of the related literature on Corporate Governance structure or the type of ownership can posed as an approach solving the problem. So this study investigates the effects of ownership type on operating performance of the listed companies in Tehran Stock Exchange. The statistical sample includes 68 companies over a period of five years (1383-1387). The statistical approach was a one-way and a two-way ANOVA. The findings show that ownership type has a significant effect on the ROA, EPS, EVA and P/E of the companies. The results of Toki test show that regarding EPS it can not be said which group of different type of ownership has the least or the most effect on this factor, but regarding ROA and EVA it should be said that this is the managerial ownership which has the most effect on this factors. Furthermore, the institutional ownership has the most effect on P/E factor. But not on the criteria of ROE, ROI, RI, REVA, MVA, and Q of the companies from the statistical points of view. Also, in the study of the simultaneous effects of the type of industry and ownership on operating performance of companies, operating performance based on accounting approach is not effected by the industry factor whereas operating performance based on the three different approaches of financial, value added and integrative is affected by the industry factor.

Today, organizational excellence is as an effective and outstanding topic in the world. Many countries and organizations are trying for implementing it. So, organizations are trying to make their models as better as past and design their models for excellence based on their sociological, political and cultural conditions dominating in their government and organization. Current research aimed to design Iran’s cellulose organizational excellence and defining factors, criteria and etc and describing the relationships between these factors. Current research is descriptive-analytical. Statistical population is all specialists in Iran cellulose industry. The tool for information gathering is questioner. And validity of the research is evaluated by confirmative factor analysis. The results showed that Iran’s organizational excellence of cellulose industry is a hybrid of economic and technical, internal environment, external environment, and motivational and behavioral processes.