Journal of Management Future Research
Year:2012 | Volume:- | Issue:SUP. 92-93|Papers Count:7

because of importance of accounting standards and earnings response coefficient, in this research, a model has been presented according to the Iran Accounting Standards for evaluation Earnings response coefficient. Earnings response coefficient is one of the criteria that is important in the quality of accounting information, also it is a way that we can evaluate the earnings quality. The earnings response coefficient has been examined in two separated time, five years before implementing of accounting standards (1996 to 2000) and five years after implementing of accounting standards (2001 to 2005). for testing hypothesis , we used correlation analysis test and variance analysis test.The results show that there is a significant difference between earnings response coefficient of companies before and after implementing of accounting standards.

This research evaluates performance management system in Khorasan Razavi gas corporation based on people capability maturity model. This research also is based on applied goal and on the basis of data collecting is descriptive. This study conducted in order to determine maturity level in performance management process area, so, using formula of estimation of sample size, 92 employee were selected randomly. The research tool for data gathering was questionire that reliability assess is 0.953.The result indicated performance management process area on the basis of people capability maturity model is not optimum and Implementation Practices and Institutionalication Practices must establish in this corporation.

This paper investigates the impact of financial development and economic growth on human capital in Iran for the period of 1357-1387. This paper uses the vector error correction model and Johansen cointegration test for explaining the relationship between these variables. We also use three measures for financial development such as: the liquid liabilities as percentage of GDP, the domestic credit to private sector as percentage of GDP, and the amount of capital as share of GDP proxied by stock market development.The results suggest evidence of positive relationship between economic growth and human capital. In financial development indices, we found that the liquid liabilities index and Stock Market Development index have a positive relationship with human capital. But we found no evidence between the domestic credit to private sector and human capital.

The present article is in response to this question that “Whether there is a relationship between biorhythm and educational performance of students?” Population of this study were students of Islamic Azad University, Science and Research Branch and the sample was the OB class in master of public administration which included 28 students , 14 female students and 14 male. During the course, 14 exams have been taken and because of absence some students in some sessions, all in all we collected 341 valid data. In this study, the biorhythm of students have been measured and registered in Easy-Bio software and educational performance by take regular weekly exams in second semester 2010-2011. This study based on the empirical research method in real environment and using the two techniques, qualitative (content analysis) and quantitative (comparison and correlation) have been analyzed and resulted. The collected data was analyzed using SPSS software and Pearson`s correlation and multiple regression, also used compare means and other helpful tests. The results of the research in content analysis indicated that there is a relationship between Physical, Intellectual and Intuitive cycles and educational performance, although quantitative method didn’t prove any relationship between them. Even, quantitative methods are more important because they are suitable to extent the result of the search, but qualitative methods are more suitable for correct usage, especially in the field of human resource.

Evaluation of utility of a platform investment in uncertain status is based on its risk and return values. In other words, awareness from risk of companies, especially the systematic risk can play an important role in decision-making. The main purpose of this research is study of effects of volatility in cash flows on systematic risk. In this study the effect of volatility in cash flows related to each of the sections of Cash Flow Statements (accounting standards of Iran) on systematic risk of listed companies in Tehran Stock Exchange has been studied. The aim of this research is Applied Research and research method is causal or post facto method. In this study, financial information of 73 companies listed in Tehran Stock Exchange during the period 2004 to 2008 were investigated. In order to test the hypotheses, statistical techniques of correlation and regression analysis and test of significance for the Pearson model, T and F has been used. The results show that volatility in cash flows from operating activities, volatility in cash flows related to income tax, volatility in cash flows from investment activities and volatility in cash flows from financing activities have positive effect on systematic risk, while volatility in cash flows related to investments returns and interest and dividend paid for financing activities has no impact on systematic risk.

Knowledge management that is one of ways for promoting organizational survival conditions, when will be successfully performed in organization if the appropriate cultural context be provided to this system that previously. Because the guidance of current knowledge in organization, is a human issue, and completely relates to human resources and depends to staff organizational culture. Therefore organizations should provide the appropriate culture for successful performance of knowledge management.The purpose of this study is examining relationship among organizational culture and knowledge Management (KM) Implementation in Central Tehran Branch Faculty of Management.Statistical population of this study includes the whole staff personnel and faculty members of Central Tehran Branch, faculty of management (N: 180), that this number 70 staff personnel and 110 faculty members and sample of this research (N: 120), include 40 staff personnel and 80 faculty members. For gathering data in this study tow questionnaires, (%76 validity for organizational culture questionnaire and %96 validity for knowledge management) have been used. The respondents evaluated the situation of organizational culture and knowledge management implementation averages in the faculty of management and the results showed that there are meaningful relation between organizational culture and it’s categories include: management support, organizational belongings, individual creativity. and leadership style with implementation of knowledge management in both groups of statistical population and whereas there is meaningful relation between agreement to conflict and implementation knowledge management in staff group, But in faculty members, there is not meaningful relation between agreement to conflict and implementation knowledge management in faculty of management.