پژوهشنامه اقتصاد و کسب و کار
سال دوم شماره 1 (پیاپی 3، زمستان 1390)

DEA-based clustering approach reveals the input–output relationships hidden inthe data items of input and output. DEA-based clustering approach employs thepiece-wise production functions derived from the DEA method to cluster the carcompanies. Estimate production function for each car company by input-outputdata is the benefit of this method. Thus, each car company (like Saipa) not onlyknows the cluster that it belongs to, but also checks the production function typethat it confronts. It is important for managerial decision-making in different fieldswhere decision-makers are interested in knowing the changes required incombining input resources.

This study reviews effect of in-service education courses on staffs' efficiencyof Islamic Azad University South Tehran Branch based on Kirk Patrick model andthe main question of this study is mentioned as follow: whether in-serviceeducation courses is effective on staffs' efficiency of Islamic Azad UniversitySouth Tehran Branch based on Kirk Patrick? In the way of main question of thisstudy, the major aim is effect of in-service education courses on staffs' efficiencybased on Kirk Patrick model.It is worth mentioning that research plan of this study is placed in descriptivestudies and is field finding (measurement) type. The statistic community of thestudy consists of the whole staffs of Islamic Azad University South TehranBranch (667 peoples) and 247 of them were selected as suitable sample volumeby use of stage-random sample method.The used tools for this study are researcher made questionnaire by 30 questionsin three categories, reaction, learning, behavior (change of behavior). They weremeasures in five Likert spectrum and its reliability coefficient is 95%. Foranalyzing obtained data from questionnaire, we used statistical model of T-onegroup, T in two independent groups and one-way variance and finally analyzingof data showed that the effect of in-service education courses on staffs' efficiencybased on Kirk Patrick model in the level of a =0.01 was higher than middle leveland consist of high effect.

Start the threshold of the third millennium, age of applying traditionalmanagement’s method will finish and new horizons will enter in the form oflearning and virtual organizations. In learning and knowledge creating organizations, creating of new knowledge and innovations is not a specialty workbut it is a type of communal behavior and members of organization learn witheach other how to learn and every one is a creative person in it. These types oforganizations are idealistic and desirable. But how can achieve to theseorganizations and how can design them? What programs and politics should beexerted so that the organizations shift from current situation to desirable situation?Primary attempts in the most of organization in this field face with thischallenge that make slow its applicable influence development in spite ofinvestment on knowledge management. major reason for this problem is lower oforganizations readiness level for accepting and usage knowledge management.So, having correct understanding from amount of this readiness considernecessary for correct orientation of initiative attempt and formulating appropriatestrategies. Various and numerous factors have role in achievement of knowledgemanagement implementation. One of these factors is social capital. Therefore inthis research we want to make use of social capital for reason of increasing oforganizational readiness for implementation of knowledge management thatcauses sharing better knowledge, revival of organizational knowledge, creatingconfidence based and cooperation based relationship, cooperative spirit, helpingeducation, increasing activities associated with organizational stability andcommon understanding. This is an applied research and the method of doing thisresearch is correlation. Statistical population of this research is senior managersand experts and middle managers and Experts in the middle of the IslamicRepublic of Iran Railways Company. Findings of this research show that in thiscompany, there is a positive and significant correlation between social capital andorganizational readiness for implementation of knowledge management. In clearerwords, with increasing social capital in organization, amount of readiness forimplementation of knowledge management has increased in dimension oforganizational culture, organizational infra – structure, change content andsupporting change.

Universities have always had a critical role in different societies since they contribute toscientific development of societies as well as to the increase in the level of people’s social,cultural, and political consciousness. Today, higher education is no longer a luxury, but is anecessity for all the people. Everyone who intends to study at university looks for a highranking university with research and welfare possibilities. The role of university is so vitalthat most countries are known mainly because of their reputable universities, so in thisscientific and competitive world, universities are to aim at improving their structural andresearch quality levels to attract talented students and prominent lecturers who can make abetter position for them.Since Shahid Beheshti has been one of the best and most valid universities in Iran over thepast 50 years, the main aim of this is to present a case study on The Faculty of Managementand Accounting in Shahid Beheshti University to provide some efficient strategies usingSWOT matrix, EFE and IFE in light of its strengths, weakness, opportunities and threats so asto suggest some ways for the improvement in its quality of education to help it keep itsposition in this challenging world.

Nowadays, Knowledge Management is considered as one of the newest andmost important topics in management. Most of organizations apply KnowledgeManagement for evacuating mental capacities of their employees (Mehrali Zadeh,2009). This research, with purpose of studying knowledge management status inCommittee District of Ministry of Sciences, Research & Technology andpresenting strategies for its promotion, and also by considering status ofKnowledge Management quintuple components including:. From the viewpoint ofnature this research is descriptive-geodesic and is an applied research. Statisticalsociety includes members of Faculty Board and Committee District Experts ofMinistry of Sciences, Research & Technology that are 594 persons. For collectinginformation incontestable questionnaire is applied. Data analysis has beenperformed through t- student, variance analysis tests and Duncan’s moderateduplicate and also SPSS and Statistica 6/0. Validity of this questionnaire has been confirmed by guide and counselor professors and some of specialists in this fieldand its corrections have been regulated after gaining their viewpoints. Reliabilityof this questionnaire has been computed by Cronbach's alpha
test and point of0.961 shows its high reliability. Findings gained according to variance analysisand Duncan’s moderate duplicate tests in this research show that KnowledgeManagement status in researching, technical, and also cultural and social deputationsin comparison with other deputations is in appropriate state. Knowledge Managementstatus in Minister’s departments and student deputation is in middle level andeducational, administrative and financial deputations and resources managementdepartment about executing Knowledge Management is in inappropriate state.Accordance with these findings, establishment and disassembly of KnowledgeManagement in Committee District of Ministry of Sciences, Research
Technologyhelps to achievement of organization goals and vocation.

Considering the importance of information and communication technology’sexpantion and using the electronic commerce by companies all over the world, asa way for trade and task, this research is done to identify the effective elements ofadoption of EC in Maftool Cheshmeh Company in Kerman. This research is done to study the adoption EC Model (SCUPOLA 2003 ) in order to identify theeffective elements on EC in cited company by the first questionnair whichincluded 7 items: government role, technology support infrastructure,management supportive behavior, culture factor, human resources, financialresources, market element (customer, administer, competitive situation.TAMmodel (DAVIS 1989) has been used to identify the employees attitude aboutEC in implementation. The second questionnaire which included 2 partsconsisting: perceived usefulness, perceived ease of using technology. 30questionnaires have been distributed among the first and second managers andhigh level employees of the company. The results issued from the gap analysis ofpresent and ideal state of EC implementation have shown that the company has agood situation concrening the"cultural factors" and the "management supportivebehavior" but relative to the "human resources training" and the "technologicalinfrastructures" important gap has been detected. The results have revealed thatthe "government financial facilities" shoud be more intensive in order to supportthe EC implementation in the Maftul Cheshmeh Company. The correlationanalysis revealed that there is a positive correlation between "market condition"and "supportive activities of goverment" on one side and employees attitudsrelative to the usefulness and the ease of using the new technology. It was provedthat data are not normal by Kolmogorov Smirnov test and research hypothesiswere confirmed based on their important using Wilkakson test The ranking ofpriorities issued from Fridman variation analysis disclosed that the importance offactors are as follows.1- technological support infrastructure2- managerial supportive behavior3- government facilities4-human resources5- financial resources6- culture factor and market conditionand the same analysis revealed that the present state of this factors are as followsin the company:1-Managerial supportive behavior2- culture factor3- financial resources4- technological support infrastructure5-market condition6- human resources7- government facilities.

Cooperative funds are considered a major part of the financial system. As insome countries, cooperative funds are considered the largest financial institutions.Cooperative finance, retain existing jobs and creating new job opportunities sue amajor cause of established Cooperation Fund. This study examines thecorrelations Cooperative Fund Facility (separation process of payments andseparation where financing) and entrepreneur in the cooperative sector deals.Whether between the Cooperative Fund facilities and Cooperative sectorentrepreneur exist a significant relationship? And the effectiveness of the facilityof domestic resources is more or effectiveness of the Facility a Note resources inthe entrepreneur? To answer these questions was chosen a sample containing45data - Year Fund in Ardebil province during the period 84-88 that equal to the entire statistical community of research. Hypotheses using Pearson correlationcoefficient were measured. Test results of the first main hypothesis suggest thatthere is no significant relationship between Facilities cooperation Fund (a separateprocess of payments) and entrepreneur, so we conclude the Cooperative fundfacility has not been effective in development cooperation sector. The results ofthe second major hypothesis testing shows that there are significant relationshipbetween Cooperative Fund Facility from domestic sources and entrepreneur,while there is no significant relationship between Cooperative Fund of facilitiesfrom Note resources and entrepreneur and can be concluded that the effectivenessof Cooperative facilities funds from internal resources is more Note Of resources.

The main goal of investors is achieving wealth and it realizes through stockreturn. Therefore evaluating stock return is a main matter in stock market. Soproviding required information to interpret firm's condition and profitability is aprimary purpose of financial reporting. Accordingly financial statements andsupply notes are important information resource for investors.The objective of this study is examining the value relevance of information inannual and interim financial statements to explain stock return
.This researchinvestigates the relationship between financial reports information and abnormalreturn by using financial ratios, firm's size and cash flow from operation. So theexistence of relationship between them could be criteria for investors to anticipateinterim and annual abnormal return and facilitate investing decisions. Overall, thefindings show that for explaining stock return interim financial statements aremore informative than annual financial statements.