This paper studies the relationship between working capital management and profitability of accepted corporations in Tehran Stock Exchange over the period 2008-2012. The study selected 66 firms as a statistical sample based on Cochran formula and simple random selection. In this study, variables including the average period of collecting accordance, periods of circulation of inventories, the average period of debt payment, and cycle of cash conversion on the factories operating profits are studied. The research method is applied and collection of data is solidarity, the Pierson and Regression solidarity are used. Results show that variables of capital investment management and profitability were in opposite direction. If the period of collecting accordance, period of debt payment, period of circulation of inventories and the cycle of cash conversion increase, it decreases the period profitability and the manager can decrease the period of debt payment, period of cash conversion to the least amount of positive value for affiliate.

This paper studies the relationship between workplace Spirituality and Organization Citizenship behavior (OCB) in banks located in province of Sari, Iran. The statistical population of research includes the employees of Sari & apos; s Banks including Melli, Ghavamin, Saderat, Keshavarzi, Mellat,Tejarat, Saman, Parsian, Sarmaye, Pasargad and Karafarin. We used a questionnaire with 45 questions as an instrument for collecting research data. The questionnaire was designed based on workplace spirituality (Milliman et al., 2003) [Milliman, J., Czaplewski, A., & Ferguson, J. (2003). Workplace spirituality and employee work attitudes, an exploratory empirical assessment. Journal of Organizational Change Management, 16(4), 426-447.] and organizational citizenship behavior (Podsakoff et al., 1990) [Podsakoff, P., MacKenzie, S., Paine, J., & Bachrach, D. (2000). Organizational citizenship behaviors: A critical review of the theoretical and empirical literature and suggestions for future research. Journal of Management, 26(3), 513–563.]. Findings show that there was a meaningful relationship between workplace Spirituality and Organization Citizenship behavior. The results also indicated that there was a positive relationship between work spirituality and Organization Citizenship behavior in Sari & apos; s Bank.

This paper presents an empirical investigation to study the relationship between emotional intelligence and job performance in railroad industry. The study uses two questionnaires, one for measuring emotional intelligence adopted from Salovey and Mayer (1989) [Salovey, P., & Mayer, J. D. (1989). Emotional intelligence. Imagination, Cognition and Personality, 9(3), 185-211.] and the other one for measuring job performance. The study selects 300 full time employees who work for railroad industry in city of Tehran, Iran, distributes two questionnaires among the employees and managed to collect all filled ones. Using Spearman correlation, the study has determined a positive and meaningful relationship between emotional intelligence and job performance (r = 0.796, Sig. = 0.000). In addition, there were positive and meaningful relationships between four components of emotional intelligence, namely consciousness (r = 0.642, Sig. = 0.000), self-regulation (r = 0.41, Sig. = 0.000), self-awareness ( r = 0.552, Sig. = 0.000) and social skills (r = 0.524, Sig. = 0.000).

One of the primary economic issues is associated with optimum resource allocation in profitable investments with reasonable risk. For this purpose, performance measurement’s criteria are needed some of which emphasize cash flow variables and some others focus on information content of accounting profit. On this basis, this study examines the relationship between earnings before tax and interest and operational cash flows with stockholders’ return in Tehran Stock Exchange (TSE). In this regard, information asymmetry was also examined. To test hypotheses, multivariable regression and combined data method were used. The results showed that based on the information of 102 companies in stock market from 2004 to 2009, there was a positive and significant correlation between earnings before interest and tax and stock return in the companies. While, operational cash flow has no significant impact on stock return. Increasing information asymmetry, earnings before interest and tax has a positive and significant correlation with stockholders ’return; but operational cash flow has no significant effect on stockholders’ return. In other words, earnings before interest and tax have higher information content than operational cash flow.

The aim of the present study is to identify the potentials innovation in football industry. Data were collected from 10 national and international referees, assistant referees and referees’ supervisors in Iran. In this study, technological innovations are identified that assist better refereeing performances. The analysis revealed a significant relationship between using new technologies and referees ‘performance. The results indicate that elite referees, assistant referees and supervisors agreed to use new technological innovations during the game. According to their comments, this kind of technology causes the referees’ performance development.

Strategic positioning has always been a key tool for managers to analyze the position of the firm in different attributes in comparison with competitors. With regard to fierce competition in banking industry, the aim of this study is to analyze the position of Bank Melli Iran with 5 public and private rivals in 6 attributes. The sample of this study was 387 Bank Melli Iran customers. The results of this study were in 14 perceptual maps in which the positions of Bank Melli Iran attributes have been shown compared with bank’s key competitors. The results showed that Bank Melli Iran had strong position and came to the first place in attributes like price, physical equipment and location and security. Moreover, Bank Melli Iran has to improve its position in attributes with no better position.

University-industry collaboration plays a vital role in nation’s innovation system. This study presents an empirical analysis of R & D collaboration between university and industry. The literature focused on the all those factors including firm size, firm’s innovation activity and openness of the firm affecting university-industry collaboration. Primary data is used and sample contains 15 industrial sectors of Pakistan according to market capitalization at the time of data collection. The empirical results of the study suggest that firm’s size, number of employees and openness of the firm have positive impact on uni-industry collaboration for R & D projects. Whilst annual budget of the firms is found to have negative relationship with R & D collaborations and larger firms are found to be less efficient in taking advantages of R & D collaboration with universities because larger firms have more spending on their fixed costs as they have participated in so many R & D activities.

This paper studies the work life quality and social capital on the organizational commitment. The primary objective of this research is to identify the effect of the quality of Work Life and social capital on the organizational commitment. The study has accomplished among 240 out of 900 employees of tax affairs organization in Lorestan province. To achieve our goal, nine hypotheses were examined. There are three questionnaires including the quality of work life, social capital, and the organizational commitment. Using structural equation modeling, the study has confirmed that there was a meaningful relationship between the variables of the quality of work life with social capital and organizational commitment; namely affective, continuous, normative. In addition, there is a meaningful relationship between the variable social capital with organizational commitment including affective, continuous, and normative.

Regarding to the role of tax in the economy as the most stable and constant source of income and also due to the fact that there was no success in achieving fiscal goals by the government during its economic and developmental programs, paying attention to and making effort in this domain is regarded as a necessity in any country. The purpose of this study is to evaluate the effect of enforcing Article 181 of Direct Tax Law on extent of taxpayers’ satisfaction, increase of trust, increase of tax compliance or decrease of tax evasion in Isfahan, Iran. The present study consists of a main hypothesis and four sub-hypotheses. Data were collected from 100 companies regarding their performance during 200 years. Article 181 of Direct Tax Code was implemented upon these companies over the period 2006-2011. Hypotheses of the study were evaluated. The results of the study, in survey and post-event pivot, showed that enforcing Article 181 of Direct Tax Law in Isfahan was effective. However, its effect was not significant regarding increase of taxpayers’ familiarity and acquaintance with Tax Office and its functions in Isfahan; it increased tax compliance, decreased tax evasion by the taxpayers, increased taxpayers’ satisfaction and helped them trust on Tax Office and its performance.

This paper presents an empirical investigation to study the effects of multimedia advertisement on building brand equity. The proposed study uses two questionnaires, one for multimedia advertisement, which consists of 17 questions and the other one for measuring brand equity. The survey is applied among 384 randomly selected customers who do their daily businesses with banks located in province of Kordestan, Iran. Using Pearson correlation as well as linear regression techniques, the study has determined a positive and meaningful relationship between these two variables. In our survey, word of mouth advertisement seems to have the highest impact on brand equity followed by having seminars.