In order to improve the organizational performance, strategies in the human resources are among the elements taken into consideration. On this basis, the present research is aimed at studying the role of human resources strategies in the organizational performance of Barij Essence Kashan Pharmaceutical Company. In terms of goal, the present research is descriptive- correlative and in terms of data collection, the survey method has been used. The main means of research data collection has been questionnaires and the validity and consistency tests have been carried out on the questionnaires. The statistical population is consisted of managers, directors, and experts of the Barij Essence Kashan Pharmaceutical Company during the winter of 2013-2014. Simple random sampling method has been used in the research and the number of people in the statistical population is 48. In research data collection, both library and field (questionnaire) methods have been used. The Pearson correlation coefficient and the multivariate regression have been employed in analysis of the data. By verifying the examined hypothesis, the findings of the research reveal that the human resources strategies generally influence on the organizational performance in five groups of absorption and employment strategy, human resources development strategy, performance management strategy, service compensation strategy, and employees’ relations strategy.

This paper presents an empirical investigation to study the relationship between the liquidity and the reward of board of directors on 136 selected firms listed on Tehran Stock Exchange over the period 2007-2011.The study considers nine different factors including return on assets (ROA), return on equities (ROE), Q-Tobin, changes of ROA and ROE, etc. In our study, there is a direct relationship between firm sizes with reward of board & apos; s directors. In addition, there is a direct relationship between changes of ROE with reward of board & apos; s directors. Moreover, there is a direct relationship between changes of operational cash flow with reward of board & apos; s directors. Finally, there is a direct relationship between changes of Q-Tobin ratio with reward of board & apos; s directors but the relationship was reverse for some years. These evidences confirm that there was a meaningful relationship between rewarding board of directors and share liquidity.

The primary objective of most financial statements is to provide a concentrated as well as categorized reports on financial performance and flexibility to help decision makers reach suitable financial decisions. This paper presents an empirical investigation to study the relationship between internal auditing and quality of financial statements on selected firms listed on Tehran Stock Exchange. The proposed study selects 140 firms over the period 2008-2012. Using some regression technique, the study has determined that there was a positive and meaningful relationship between firms with internal auditing in their activities and quality of financial statements.

Nowadays, learning more about influence groups on public policy making is one of most important subjects of management science. Governments are the primary sources for public policy making but influenced groups participate indirectly and while they remain out of power, they put pressure on many decisions. Some of participants in public policy making are not influenced groups but mostly, due to their participation in policy public making matter are called influenced groups. This research, from practical research purpose and method view, is a descriptive research and survey branch. The study investigates the effect of university based Iranian Sociological Association on public policy making. The study designs a questionnaire in Likert scale and distributes it among some experts. The results of our survey indicate that that Iranian Sociological Association could influence on public policy making through elite and prominent leaders, self-knowledge and information, elective campaigns, stimulation and connecting with people and other groups.

This paper presents an empirical investigation to study the relationship between cash flow and market share on selected firms from Tehran Stock Exchange over the period 2007-2011. Using regression analysis, the study has detected a positive and meaningful relationship between cash flow on one side and three other investment opportunities, firm size and operating cash flow. In addition, there is a negative and meaningful relationship between leverage and cash flow. However, the study does not find any meaningful relationship between cash flow and market share. Finally, the study does not find any meaningful relationship between the cash flows of the previous year as control variable and other cashable assets.

Nowadays, organizations are operating in a full of complex, ever changing and unpredictable environment, so that technological changes in providing goods and services, creating new organizational structures, new competitive methods and unique methods of sales indicate the importance of planning of top management team in line with the organizational success. Therefore, an attribute, which is important more than ever is resilience of top management team from two dimensions of its beliefs and adaptive capacity with these environmental events. Therefore, in this paper, the effect of connectivity of top management team on their resilience was investigated amongst 500 industrial active units located in northeast of Iran as the statistical population. Statistical sample was comprised of 139 organizations. Analysis results using structural equation modeling showed that the tested model had a goodness of fit to data. The effect of connectivity of top management team on efficacious beliefs of resilience and adaptive capacity of resilience was confirmed in line with related previous studies.

This paper presents a method to determine factors influencing alternator failure causes. Failure Mode and Effects Analysis (FMEA) is one of the first systematic techniques for failure analysis based on three factors including Probability (P), Severity (S) and Detection (D). Traditional FMEA method considers equal weights for all three factors, however, in read-world cases; one may wish to consider various weights. The proposed study develops a mathematical model to determine optimal weights based on analytical hierarchy process technique. The implementation of the proposed study has been demonstrated for a read-world case study of alternator failure causes.

Technology development has influenced various fields, and financial field is one of them. Applying new technologies in financial field has led to the emergence of a new kind of reporting called Internet Financial Reporting, and is used increasingly day by day due to the increasing use of internet. Adopting this kind of reporting has caused changes in the process of informing stockholders and other users. Since increasing and updating information quality can influence on decision makers to buy/sell their stock certificate, and, on the other hand, the demand for buying and selling stock certificate might influence on stock price, we aimed to evaluate the effect of internet financial reporting on the stock price of listed companies in Tehran Stock Exchange. For this purpose, a group of companies was selected as the experimental group, and some others as the control group. Then, we investigated stock price changes in both groups, and compared changes. The results indicate that internet financial reporting had no effect on the stock price in the investigated companies.

This research presents an empirical investigation to study the relationship between communication models and crisis management in city of Tehran municipal firefighting department. The study develops a questionnaire with 21 questions, distributes it among 400 people who worked for firefighting department associated with municipality of Tehran, Iran. Crobnach alphas for all components of the survey were well above the minimum acceptable level of 0.7. Kolmogorov–Smirnov test has indicated that all components of the survey were normally distributed. Using a t-student test, the study determined that there were meaningful relationships between communication models and crisis management (sig: 0.000), between vertical model and crisis management (sig: 0.000), between ring model and crisis management (sig: 0.000), between star model and crisis management (sig: 0.000) and between Y model and crisis management (sig: 0.000) in Tehran municipal fire department.

Financial statements as well as financial standards are always considered as primary sources for getting rich information of firms. The standards are normally divided in two categories of economic and accounting and each of these standards shows one of the specifications of the company and has its own advantageous and disadvantageous. There are different standards, which are used for firm assessment. Therefore, a company with more gained prominences has more change to succeed in attracting credits and financing from the capital market. Under such circumstances, such a company can attract more finance and it can be sold sooner on the stock exchange. This paper tries to investigate on the free cash flow as an effective factor in specifying the real value of the business enterprises on 56 selected firms from Tehran Stock Exchange. The results of this study have disclosed that, there was a direct and meaningful relationship between free cash flow of the business enterprises and their real values. Second, the real values of the business enterprises are more than their predicted values. Finally, the predicted value of the business enterprises on the basis of the free cash flow is more than their market value.