Information asymmetry is a situation in which one party in a transaction has more or superior information compared with another. This often happens in transactions where the seller knows more than the buyer does although the reverse also may happen. Potentially, this could be a harmful circumstance because one party can take advantage of the other party & apos; s lack of knowledge. In this paper, we examine the effect of information asymmetry on earning management. To test the research hypotheses, a sample of 47 companies listed in Tehran Stock Exchange over the period 2002-2008 based on panel data was taken. In these models, the presence or absence of effects models (fixed or random) is reviewed and finally the best model is estimated. Inference is based on significant level or p-value, thus likely that any value or significance level of the test is less than 0.05 is rejected at the 95 percent confidence level. The result shows that the information asymmetry has some meaningful effects on earnings management.

Loneliness is one of the primary issues, which harms social activities especially among young people who need to take part in work force, actively. This paper presents an empirical investigation on the effects of timidity and loneliness among female students who attend in one of Islamic Azad University, Shahreza unit. The proposed study selects 60 students out of 400 female students who were living university dormitory. The survey uses Pearson correlation ratio between timidity and loneliness and our survey indicates that the Pearson correlation ratio is equal to r=0.11 with P-value=0.33. Therefore, we can conclude that there is no meaningful relationship between timidity and loneliness when the level of significance is five percent.

Measuring the relative efficiency of banking industry has been one of the most interesting areas of research for the past few years. There are literally various techniques for measuring the relative performance of similar units such as banks including data envelopment analysis and stochastic frontier analysis. This paper presents an empirical investigation to measure the relative performance of some Iranian banks located in province of Alborz, Iran for two consecutive fiscal years of 2009 and 2010. The proposed study implements stochastic frontier analysis to measure the performance of these banks based on two set of criteria. In the first model, total loans devoted are considered as output and employees, total customers?investment, total fixed assets as well as no-interest deposits are considered as inputs of the model. For the second model, special banks?characteristics such as total economic value of branch, the ratio of fixed assets to total assets, educational backgrounds of employees as well as the level of automation in the system are considered as input parameters of the systems. The results indicate that most bank perform relatively well according to their efficiencies.

Home appliances are among basic requirements of anyone in the world and it is always important to find out about factors influencing this industry. Therefore, the purpose of this study is to provide a comprehensive model to detect major factors influencing on consumer purchasing intention. For this purpose, the proposed study designs a questionnaire and distributes it among 400 customers who have some experiences on purchasing home appliances in city of Tehran, Iran, recently. Cronbach alpha was calculated for all components of the survey and they were all well above the minimum acceptable level. We analyzed the data using structural equation modeling via LISREL and the results of this survey show that brand familiarity, brand trust, and perceived value have significant positive effects on consumers purchase intention.

Consumer behavior plays an important role on purchasing goods and services from food chain stores. In this paper, we present a study to detect important factors impacting consumer behavior on Iranian food industry, named Shahrvand. The proposed study selects 384 customers who made some purchases during the year of 2012. Structural equation modeling has been performed to detect important factors influencing compulsive buying including emotional instability, attractive appearance, social recognition, financial success. Cronbach alphas have been calculated for these four mentioned items were well above 0.80, which validated the overall questionnaire of the survey. The results of our survey have confirmed that all four independent variable influenced positively on compulsive buy, significantly.

During the past few years, there have been some changes on traditional training methodologies in the world, specially, in elementary schools. Many schools have decided to perform their assessments in elementary schools based on qualitative methods compared with traditional quantitative techniques. This paper performs an empirical investigation to find out whether the new evaluation technique has been able to improve student teacher’s cognitive abilities and skills on evaluation of academic achievement practices. These student-teacher people taught at elementary schools while they also were studying at university. There are two types of questionnaires: The first one measures cognitive capabilities in four categories including levels of learning and educational objectives, designing paper and pencil test, functional test design and analysis and interpretation of results. The second test is associated with measuring functional skills in the evaluation of academic progress. The information were analyzed based on t-student test as well as two-way analysis of variance. The result of t-statistics was significant only for the last item, analysis and interpretation. In addition, the results of ANOVA test have indicated that there were some differences on cognitive capabilities between two methods of assessments but gender did not make any meaningful difference on functional skills.

During the past two decades, tourism industry has become popular among many researchers in developing countries. Tourism is able to attract substantial amount of investment to some areas where many investors are normally unwilling to invest in. This paper, presents important factors influencing market orientation in tourism industry based on the implementation of factor analysis. The proposed study designs a questionnaire and distributes it among 267 experts who are involved in tourism industry. Cronbach alpha has been calculated as 0.873, which validates the overall questionnaire. The results of factor analysis have indicated that six factors of market oriented, limiting rules and regulations, strategic competition, marketing planning culture, financial figures and top management.

Management is often considered as collaboration with others and this requires knowing about employers & apos; behavior and the factors influencing their behaviors to motivate them for obtaining some predicted aims. This paper presents a study to detect important factors influencing motivation of some employees who work for a public offices in city of Kashan, Iran. The study designs a questionnaire in Likert scale and distributes it among 160 randomly selected participants. The questions are divided into two groups of management performance and motivational factors. To evaluate the effect of demographic factors on the quality of respondents & apos; statements, a rating analysis based on Kruskal–Wallis test is used. To measure the effective vote, the motivation levels are divided into three groups of highly motivated, motivated and not motivated and they are analyzed based on rating mean variance with freedman scale. The results indicate that interesting job, job security, good salary and benefits and promotions, etc. are important factors to impact on the employers & apos; motivation. For the newly – employed personal, job security is the most important motivation factor and for old – established employees, job attractive and sense of being considered is the most effective factor.

Nowadays, it is impossible for retailers to establish a competitive and successful store in the marketplace through making a distinction in the outer facades of their stores, altering the pricing system, and diversifying the products offered in the store, due to the intense competition emerged in retailing markets. This leads the retailing markets to a new concept of marketplace, which is called “teaser retailing”. In this research, we first explain some related variables such as emotional and social stimulants, emotional-perceptual indicators, price of product, customer satisfaction, and customer loyalty. Then we investigate the impact of emotional and social stimulants and price of products on emotional-perceptual indicators as well as the relationship between emotional-perceptual indicators and customer satisfaction, and finally the relationship between customer satisfaction and his/her loyalty. The first hypothesis was associated with the effect of the store emotional stimulants on emotional-perceptual indicators and it was not confirmed. After investigation of the second hypothesis, it was cleared that the store social stimulants affects the buyer & apos; s emotional-perceptual indicators in purchasing point. On the other hand, the third hypothesis indicated that price of products affects the buyer & apos; s emotional-perceptual indicators in purchasing point. The fourth hypothesis indicated that emotional-perceptual indicators affect the customer satisfaction, and finally the fifth one indicated that the customer satisfaction leads to his/her loyalty.