International Journal of Management, Accounting and Economics
Volume:2 Issue: 12, Dec 2015

Total Productive Maintenance or TPM is a philosophy to enhance an organization’s productivity and produce high quality goods by minimizing waste thereby reducing costs. TPM is designed to maximize equipment efficiency by determining an extensive productive maintenance system covering the whole life of the equipment, extending across all equipment-related fields and with participation of all employees from the top management to the shop-floor workers, to advance productive maintenance through voluntary small group activities (Tsuchiya 1992). Most of the automotive manufacturing industries are focusing on strict quality standards in their production process and implementing a quality program called Total Productive Maintenance. With the fast development of the maintenance, it becomes critical to set up a TPM Evaluation criteria system. Fuzzy Analytic Hierarchy Process is a new multi-criteria evaluation method evolved from Saaty's AHP. So, this paper aimed to find out and rank the key factors and obstacles that affect success in TPM in Gas industry using fuzzy AHP approach, and give an evaluation method for TPM in order to help researches and managers to determine the drawbacks and opportunities.

Different theories have different predictions about the relationship between financial development and income inequality that leads to two broad categories of thought with two conflicting theoretical hypotheses. This study examines the effect of financial development on income inequality in the Iran’s economy by using a Threshold Error Correction Model (TVECM) form 1971 to 2013. The results of TVAR.LR test show that the model has only one threshold. The results of the TVECM.Seo and TVECM.HS tests represent a threshold cointegration between the variables. Also, the results of Threshold Error Correction equation indicate that before reaching the threshold value, an increase in financial development causes increases in the Gini coefficient. But after reaching the threshold value, financial development reduces income inequality (decreases Gini coefficient) in the Iran’s economy.

Marketers desire to reach more customers through means of social media, and thus create official accounts on these websites. Instagram, which has become a popular social media website in recent years, allows users to post pictures or short videos through appealing filters; this feature provides opportunity for marketers to promote themselves by creating content. However, not all content generated by marketers achieve a similar response from users: whilst some content achieves a high response from customers and widely spreads through electronic word of mouth (eWOM), others do not. There may be many factors affecting customers’ engagements; however, in this study, we focus on sectoral differences. The question is posed: Are sectoral differences one of the reasons behind the different customer engagement ratios of brand posts on Instagram? In order to answer this question, a comparison was conducted across 100 Instagram posts, posted by brands from 8 different sectors. The results show significant differences between sectors; customers’ engagement with brands in the beverages sector through liking is almost 2.5 times higher than brands in the apparel-luxury sector. Moreover, customers’ engagement with brands in the electronics sector through commenting is almost 8 times higher than brands in the apparel sector.

Global, financial and regional integrations for developing countries that are not prepared to enter free trade can be the most effective way for gradual opening of national economies in such countries and merging of them in the global economy. On the other hand, the construction and housing sector needs macroeconomic capitals for up-to-dating, investment and increased employment in this sector that can attract other countrie's capitals given the integration among countries and reduction of technology transfer barriers in the region which is finally led to increased production. Four dependent variables and four models are employed in the present study. Economic fluctuations are adopted from different indices of the economic sector. In the last step, the results are compared with each other indicating the innovative aspect of this study. The effect of financial integration and housing price on economic fluctuations is explored in the current study via GMM method during the time period 2000-2013. Given the obtained results, housing price causes to stimulate production and increase economic fluctuations. Similarly, integration has a positive effect on increased economic activities.

In this study, the impact of social transparency on the firm value and performance of companies listed in Tehran stock exchange (TSE), based on data from 101 companies in year of 2015 is examined. To do this, two main hypotheses and two sub-hypotheses were specified. The statistical method used in testing hypotheses is panel data regression. Findings show that social transparency is positively associated with firm Value and Performance. Overall, the results suggest that social transparency plays an important role in firm value and performance. This paper will help the management to develop effective social responsibility policies required to achieve better financial performance in long-term and provide awareness for firms in the field of role of social responsibility of firms to achieve future benefits.

This study aimed to analyze the role of women in management functions of small businesses such as planning, organization, motivation, staffing and supervision. The study was conducted in Malang Municipality using a survey method, to women who managed small enterprises that get funding urban poverty alleviation program (P2KP = Program Pengentasan Kemiskinan Perkotaan). Data collected from respondents randomly selected through interviews using a questionnaire and in-depth interview and then analyzed descriptively and gender analysis. The results showed that women managers of small enterprises have a relatively large role in the planning, organization, motivation, staffing and supervision in their businesses. The role of women in management functions is more dominant than her husband, either alone or together. Empirical evidence on the important role of women in small businesses will be a consideration for policy makers.

In this article, we contextualize and discuss the issue of corruption and identified kinds of procurement corruption in Iran Economic. In this context, there is an evident relation between procurement market failures and corruption. We argue that corruption is one of the causes of the persistence of procurement market failures. Corruption is an emotionally charged concept that inspires in most people immediate condemnation. These reactions can be channeled into supporting anti-corruption strategies to deal with the problem, such as reform administrative law or promotion of essentials rule of law and good governing, but the specific strategies will depend on the definition and conceptualization of the phenomenon at hand. The new law of holding tenders in Iran approved in 2005 to prevent the emergence of procurement occupation different types, predicted some mechanisms, but due to faulty implementation of mentioned law or defect in implementing the law, after passing several years from the approval of holding the tenders, still different types of procurement corruptions in the process of Iran tenders have considerable growth. In present research after offering the concept of procurement corruption, lawful analysis of issue was focused.

One of the self-evaluating motives is that of self enhancement and it is a focus on making oneself happy and to maintain personal self-esteem. Leaders with a self enhancement bias are linked to low interpersonal relationships and low performance. People do not like to work with self-enhancers because they come across as egotistical, hostile, insensitive and lacking empathy; this result in poor relationships which then leads to poor performance. However, the self-enhancing leader could also help to encourage the growth of an organization. This research reviews the several effects of self enhancement on leaders. In conclusion, self-enhancing leaders who focus on self enhancement could be effective leaders if applied in the right situation.

Many auditors are now encountering agile management methodologies for the first time. In some cases, this can cause problems for the audit process because the methodology is very different from traditional approaches. Aside from the difficulties faced by the auditor, an ineffective audit can have a negative effect on an agile project by giving a false impression of its progress. Much has been written on agility issues in organizations of various sizes. However, there have been very few studies that attempt to delineate critical issues that drive importance-performance analyzing (IPA) among an organization. This paper aims to propose an Importance-Performance Analysis (IPA) on Factors Affecting Agility of Iranian Auditing Organizations.