فصلنامه پژوهش های مدیریت در ایران
سال شانزدهم شماره 1 (پیاپی 75، بهار 1391)

Budget process is one of the most important policy processes in every state which can be an area for using various interest groups’ power, groups that involve in bargaining process to gain further resources and profit. These influences are important for their role to hampering growth and creating poverty and inequality in different area of policy and economy. It was regarded in this research that, although almost all of budget process phases are appropriate for using interest groups’ power in Iran, but it seems that influences in formulation and approval phases are more appropriate.

In contrast with contingency theories in strategic human resource management that emphasize on the best fit between business strategies and HRM strategies for achieving higher performance, universalistic approaches emphasize that there are some best human resource management practices and strategies that always leading to higher performance. This research aimed at empirical test of universalistic theory and identify the best HR practices in 100 high performance firms in Tehran Stock Exchange. The results, based on analysis of questionnaires completed by 43 firms show that there is one best strategy (facilitation strategy) and some best HR practices in human resource management that can lead Iranian firms to higher performance.

Classification of statistical elements is one of the challenging areas in management science. This subject has changed to an interesting research areas. Although methods of cluster analysis and discriminant analysis are used as common methods in the classification, there is a doubt about their application due to high statistical errors of the methods. In this paper, it is tried to combine analysis approach of statistical discrimination and OR technique and a new method titled goal discriminant analysis is developed. Four discriminant analysis methods titled FLDF, FG, GP1 and GP2 are applied in this paper. In order to evaluate its efficiency in management science area, the fourfold technique has been employed in 5 managerial case studies. The results show that the FLDF method, which is a discriminant analysis method, is more efficient than other methods. Moreover, goal discriminant methods have more efficiency in management classification with over two groups.

Today, the economy based on service have preference on production' orientation economy and necessity of presentation of High quality and superior services resulted in that organizations considered human capital as the key factor in obtaining competitive advantage. When employees of an organization can interact with customers well that they have job satisfaction. Employees, who are satisfied, willing to present organizational citizenship behavior,. The aim of this research is investigation the relationship between organizational service orientation aspects on job satisfaction and Organizational Citizenship Behavior in connection with customers. Current research is a descriptive study and its Statistical Society includes all managers and employees who act in branches OF Melat' bank in Tehran. Data collection methods are study of library sources and field survey (with questionnaire). Constructs have been measured by use of the existing scales and its effects have been investigated by means of Confirmatory Factor Analysis and Structural Equation Model. The results indicate that all hypotheses in the 95% confidence level confirmed except fifth hypothesis. Managers should used the servant leadership, actions of service provider systems and human resource management for a direct affect on citizenship behavior Organizational that improve employee's job satisfaction and organizational citizenship behavior

The purpose of this paper is to propose an integrated model of clustering, AHP and Kano approaches. Based on customer segmentation and value achievement of each segment, the new model is expected to recommend appropriate service for each segment. Statistical population of this research includes customers of Saman Bank of Qom. After random sampling, 144 questionnaires have been used for data analysis. After data collection, the clustering approah has been used and clusters have been prioritized by the AHP approach and finally, the needs of each cluster have been determined using with the Kano methodology and appropriate service has been recommended for each cluster. The number of clusters has been addressed as four and the clusters have been prioritzed as the second, the third, the first and the fourth cluster. In the first cluster, customer's needs are distinguished as more, one-dimensional, attractive and indifferent; in the second and third clusters as more must-be; and in the fourth cluster as more one-dimensional. The results imply that the integratoin of the three approaches forms an empowered technique by which, an organization can achieve competitive advantage through market segmentation, valueable customer recognition/satisfaction

In this thesis we considered the effects of macro-economic factors on stock returns in order to estimate the risk free rate of return. For doing so, we used monthly returns of companies from 1383-1 to 1387-12.The sample of this thesis was consist of 48 companies which were present in stock market. Then the effect of 10 macro economic factors like Import, Export, Coin price, Oil price, M1, Inflation, Exchange rate, Index, Indext-1,construction permit on monthly stock returns was estimated for 5 years. The method which was used in this research was multi-factor model Arbitrage Pricing Theory (APT) and the method used was Factor Analysis.The aim of this research was to clarify whether co-movement of stock returns was the result of macro -economic factors or not, and also to estimate the risk free rate of return.The result of this thesis showed that co-movement of stock returns was due to different effects of macro- economic factors, for inflation and indext-1 affected Tehran stock return during these 5 years, and the estimated risk free rate of return of investment market was more than the risk free rate of return of monetary market.

Since at the present time, one of the major revenues of the government are from taxes, realizing the amount of tax revenues and making decisions of policies likely to enhance earnings in proper times with considering the tax current value is very important. According to the Markov chain method capabilities in understanding the possible random processes and dynamic programming methods, in this article, combination of these two methods with using information from income tax firms in the country in 1384-88 were used to represent a suitable pattern for discount in tax policy. Results showed that according to the prior data periods, the amount of non-received tax revenue was 3926 billion Rials. With 2% discount to customers and the tax received current value, it proceeded to 4511 billion Rials. In this way, the discount- index was determined for each year. As the process of tax revenues is also a transition period, paying taxes during the 12- month- period and the discount based on the tax current value were taking into consideration. The current value of future tax -cash flows during this period was equivalent to 16,034 billion Rials. Finally, using dynamic programming, the break event point of tax discount index was determined. Accordingly, in this manner, if the value of discount was less than 22%, the optimal policy for the government to increase the value of the received tax would be not to give discount to the customers and if the discount factor was over 22%, the favorable government policy would be providing discount to customers.

Countries Administration implement through basic and public policies. Policies should be proven by Parliament to become laws. After that, implementation phase is one of the most important stages in policy making process. However, there are many barriers in the implementation phase. So, public administrator should recognize these barriers and try to overcome them. This research uses the descriptive, survey, and applies research method to Evaluate and prioritize the barriers of implementing the Public Services Management Law. Considering goal, it is an applied research. Population of the study includes are senior managers engaged in Public Services Management Law implementation. The suitable sample of managers is selected at random. There are four main barriers (factors) in implementation phase: Law quality (law's form and content), executive branch of government, controlling part, and tools and requirements. The findings of the present research illustrate that all factors, unless public quality, have high negative impacts on implementing the law. In addition, this research shows three barriers including executive branch of government, controlling part, and tools and requirements are in the same situation regarding to avoid implementing the law, but law quality is in the lower priority.

In this research Multivariate Discriminant Analysis used as an effective model for pridiction of financial distress and noticed to ability of efficiency in improvement of model. At the first financial distress prediction model were designed base on Multivariate Discriminant Analysis by financial ratios variables of sample corporations in 1999 to 2008 years. Then for specifying ability of efficiency score variable in prediction of financial distress, we were designed financial distress prediction model base on Multivariate Discriminant Analysis with financial ratios and efficiency score. The results show that models are able to predict financial distress of production corporations in Tehran stock exchange two years prior to its occurrence. The results of two models and compare of them show that although efficiency score variable can better the results of financial distress prediction model but the different between accuracy predictions of financial distress in two models is not important.

The aim of strategy alignment in knowledge management value chain is to create and develop strategies for knowledge management in organization in order to align and overlap with grant organizational strategy. So this strategy should guide all organizational resources to create added value and achieve to competitive advantage. This paper tries, through defining and elaborating the concept of value chain in knowledge management process, as well as describing each section of that in detail, to give an strategic model on this process. Then the relation of this strategy with main organizational strategy is developed and analyzed as an integrated model.