An inefficient firm causes a waste of resources by using a non-optimal combination of capital and labor and especially energy. Measuring Inefficiency and identifying the factors that cause it is vital in achieving the firm's potential production and, as a result, the sustainability of economic growth and increasing the economic well-being of the society. Meanwhile, choosing the right model to measure Inefficiency is always one of the basic challenges among researchers in this field. This study attempts to provide an overview of the concept of efficiency and its types and different measurement models with an emphasis on the Frontier Analysis. Considering the large volume of theoretical and experimental studies in Inefficiency, our review aims to provide a proper understanding of their strengths and weaknesses by investigating the evolution of the models demonstrated in the literature, and thus helps the researcher to create a clear framework for analysis and choosing the appropriate model. Furthermore, this study offers suggestions to measure Inefficiency as accurately as possible from the theoretical and technical viewpoints, which have been understudied in the literature.

This is an empirical investigation on the relation between investment efficiency and financial reporting quality, which is based on Verdi (2006) model. Investment efficiency in a conceptual framework means the acceptance of the investment projects with positive NPV, and investment Inefficiency means rejecting these investments opportunities (underinvestment) or investing in projects with negative NPV (overinvestment). In this paper, expected investment is a function of growth opportunities. Overinvestment and underinvestment is a sign of investment Inefficiency. For evaluating the financial reporting quality, we used the accruals quality model. This paper investigates the subject matter in 152 companies at TSE (Tehran Stock Exchange) in 1379 to 1387 time period. The evidences suggest no association between those variables.

Objective: Drug trafficking is one of the most significant social damage that can easily undermine the cultural and social base of a country and its human dynamism. The confluence of the psychological, social, economic, political and cultural factors has made this one of the most complex social damages of recent decades in the country. Accordingly, the adoption of programs with the prevention and empowerment approach to addiction has always been the focus of attention. However, preventive programs have not been successful at many levels. In this regard, the aim of this study was to analyze the Inefficiency of prevention programs. Method: The present study was carried out with a qualitative approach and through grounded theory. The data were collected through a deep interview with 33 consumers living in Ghaleh Shour camp of Isfahan as well as managers, experts, and therapists in the area of addiction in spring of 2016. These sample units had been selected via purposive sampling and the theoretical saturation criterion. The data were then analyzed using axial coding. Results: Axial coding led to the production of 14 categories and 66 sub-categories, which illustrate the causal and underlying conditions, strategies, and consequences of the Inefficiency of prevention programs from the perspective of both groups of participants in the research. Some of these categories include non-cooperative policies, inappropriate bureaucracy, cadreoriented and actor-oriented cultural constraints, customization, and obdurate anarchy. Conclusion: From the perspective of both groups of participants, there is a dual typology of weaknesses and deficiencies in the preparation, development, and implementation of prevention plans, which, in turn, shows the content and formal denial of plans. In the first type of the strategy, obdurate anarchy is adopted by interviewees and, in the second type of the strategy, customization and acceptance of failure in dealing with this phenomenon are adopted by the interviewees where such consequences as empiricism, friendship, and escape and insignificant access to plans come into existence.

History has showed us that development in every society depends on the elite’s political roles; hence, their viewpoints regarding socio-political programs and individuals’ needs have played a vital role in determining the fate of a specific society. Besides, the elite political culture is considered as an effective factor in political development within the realm of political sociology. The aim of this study is to analyze the political culture of the ruling elite and its role in inefficiencies of NGOs. In fact the author has tried to show that the underdevelopment of NGOs in governments after the revolution has a close relation with political culture of ruling elite of this era.In addition to questionnaire to assess the type of political culture, their performance was examined on the basis of Gabriel Almond model. To validate the reagents, in addition to previous studies, we used the views of a number of sociologists and political science professors and after confirmation of expert community and passing the validity stage to examine the internal consistency of questionnaire items, Cronbach's alpha was obtained as 77 using SPSS software. Then, political culture was examined by assessing the political participation, political trust, citizenship rights, and tolerance. Freedom of speech was investigated in 9 components. Results reflected the fact that the culture of ruling on elite is an allegiance with thick, tough, and stable clusters closing the ways for political development. Reluctance to answer some questions and lack of proportionality among some answers with performance of this population are strong evidence in this regard.

In the real world there are groups which composed of independent units. The conventional data envelopment analysis (DEA) model treats groups as units, ignoring the operation of individual units within each group. The current paper, investigates parallel system network approach proposed by Kao and modifies it. As modified Kao' model is more eligible to recognize efficient groups, a new ranking method is proposed based on a model which calculates efficiencies with additional constraint that made model share constant Inefficiency among groups. To show advantages, modifies model is applied to efficiency calculation of both artificial and real groups and results is compared with conventional DEA model and parallel system network model as well. Finally it is shown by tow numerical and empirical examples that efficient groups recognized by modified model how can be ranked according to proposed ranking model.