پژوهشنامه اقتصاد و کسب و کار
پیاپی 9 (زمستان 1393)

Recognition of costs’ behaviour in reaction to changes in levels of production and sales is of very high importance for management of the firm. recent studies on cost behavior have indicated that amount of cost reduction in response to a decrease in sales in less than amount of their increase in response to same amount of increase in sales revenoues. In this study we have tested the relationships between some financial and non-financial characteristics of the firm and stickiness of SG&A expenses, among firms listed on Tehran Stock Exchange (TSE). For this purpose, we specifically concentrated on three aspects of firm characteristics, namely, corporate governance mechanisms (including non-executive board members, and significant owners), capital structure policies (proxied by leverage ration), and dividend policy of the firms. Our final sample consists of 148 firms listed on TSE, during the years 2006 to 2010. Our results, in summary, showed that there is a significant relation between some of managements strategies (specifically, non-executive board members and Leverage ration of the firms) and degree of stickiness in SG&A expenses of the firms. Our findings are consistent with the extrapolated decisions hypothesis, proving that managers consider cost stickiness, and try to manage it considering current capacities, as well as, their expectations regarding future demand and activity level of the firm.

Maximize of capital structure returns and decision making with investigation of financial and functional variables is the two important subjects for management. In fact studying these variables give important signals to managers about the profitability of the firm, solvency and the financial strategy of the firm. In this research we attempt until with investigation of relation between financial leverage and some of financial and functional variable, designing a model for maximize the capital structure return. For reach to research goal we study the TSE̛ companies from 1381 to 1392, then we have chosen 100 sample and with the some of research method that consist of F- limer, Hausman and regression assumption test we examine the research hypothesis. Finally the results showing that there are considerable relation between financial leverage with Q/B ratio, profit quality, cash return of assets, net profit margin and growth rate of assets. Also there aren’t considerable relations with effective tax ratio and collateral value of assets.

This research studies the effect of Corporate Governance on quality of financial reports of admitted companies in Tehran Stock Exchange in a 7-year period from 2006 to 2012. It is expected that establishment of appropriate Corporate Governance would prevent decrease in quality of financial reports along with making financial reporting process more controllable. In the present research we have used preciseness of prediction of future operational cash currents via operational profit elements as a measurement index from evaluation of financial reporting quality and also relation of off-duty members of board of directors, organizational investors owned share, power concentration, board of directors size, ownership structure, type of ownership, free floating share percentage, auditing quality, internal auditing, financial reporting quality and auditing period were used as Corporate Governance. A total number of 100 companies were selected as sample companies and using comparison test of average of the two societies we would analyze the results. The results achieved from the research indicated that ability index of Corporate Governance which consists of all structural specifications studied in this research is not effective on the quality of financial reporting of the companies admitted in Tehran Stock Exchange. Also in studying the effect of Corporate Governance individually it was observed that only quality of auditing reporting would affect the quality of financial reporting of the companies.

Due to the impact of Government’s fiscal policy on macroeconomic variables, awareness of short-run and long-run impacts of these policies need to be applied in order to anticipate their consequences and appropriate policies. We will investigate the effects of fiscal policy (changes in the Tax Income) on the employment in Iran by using Vector Auto Regressive, Impulse Response Function and Variance Decomposition and also the short-run and long-run relationships between variables will be evaluated. For this purpose, the time series data for the years 1350 to 1391 were used to estimate the model. According to the long- run equations and coefficients that are significant, we can say that there is a long-run equilibrium relationship between increasing in taxes and employment and during the period of study, rising taxes had a negative impact on employment.

The Objective of This Paper is to Estimate the Impact of Information and Communication Tecnology (ICT) on Labor Prodctivity in Food Industry in Tehran Province. Using the Estimating Data we Have Estimated Labor Productivity Equation by Emplaying Cobb_Douglas Production Function. our Sample of Balanced Panel Includes 16 Four Digits ISIC Codes of Food Manufacturing Industry for Five Years (2006_2010) We Used The number of Employer Using Internet as an Index ICT Usage. The Results of The Study Indicates That ISIC has a Significant Positive Impact on Labour Productivity.

Now days, Green supply chain management is one of the main solution for securing whole of the organization beneficiareis demands. This chain tries to keep the green logistics value, product green design, green production, sales and product recycling in whole of chain. at the same time managing of organization expenses(the minimum use of energy and sources),requests, legal and environmental pressures(the minimum dopants in whole of chain). The effective performance of green supply chain depends on environment stimulus and inter-enterprises factors. In order to derivation of environmental variants and inter-enterprise effective on green supply chain performance, it is better to use entropy Shannon technique and contents analysis. In the next step each of main compliers is ranked by Dimatel technique and for better understanding of model parts relation, a questionnaire including 100 questions and structure equations method is used. The green chain supply performance includes: social and legal events (32%), network marketing (%25), technology changes (20%), competitors (16%), clients (37%). The most important inter-enterprise factors which affects on a great performance of green supply chain management includes: strategy (27%), organization knowledge (22%), production technology (19%), structure (%18), human resource (14%). The great performance of supply chain management follows the great income which includes: access to the best competition position (32%), customer enrichment (22%), and increasing mutual collaboration with the other factors in chain (18%), making value for the beneficiaries in environmental area and decreasing dopants (10%), making organization flexibility and accretion (8%). The study on the main dimension of model shows that, the environmental factors has the most affects on supply performance.

In this paper, after a short review on goals and  how of non – aligned  movement as a type of regional and or ideological political - economical convergence, strategies of economical development are investigated from theoretical view and then  experiential and from view of endogenous and exogenous economical  development views. In view of whether exogenous economical view relies on increase of international interactions, competitive mechanisms, supply and demand and slogan of self – reliance against endogenous economical view on solitude  and reduction of international interactions, exclusive and governmental mechanism and slogan of self - sufficiency, political recommendations of economical development of non – aligned countries  are discussed based on these two views and  a role is emphasized that this group of countries plays it in help to process of globalization on one hand, and help to  their  economical development. Important point is that since in conceptual nature of on – aligned movement, a type of strategy of non – commitment and tendency to  independence  and no dependence to the east and the west is hidden, they should be careful of an eccentricity force that can keep them distance from tendency to economical convergence and participation in  process of globalization and in light of suitable economical strategies, they take action to increase joint economical stamina of collection of the movement and they use their ability in field of current of capital, production and business exchanges with a double and heavier weight in process of  globalization.