دو ماهنامه دانشور رفتار
پیاپی 14 (دی 1384)

Organizational communication constituents play an important role in development of entrepreneurship. If the constituents along with the process of generation, implementation and exploitation of new ideas are defined in a correct way they can be effective in betterment, facilitation, and quickening of the consequences related to the organization entrepreneurship goals. Therefore offering a pattern for explaining the role of the constituents of organizational communication (Including communication style, channel, direction and content), in the process of entrepreneurship in national distribution companies has been the main aim of the present research. The conceptual research model was approved by descriptive research methods of correlation and statistical tests, qui square, factor analysis, principal component analysis, kolmogorov – smirnov test, structural equation. The offered method is the model that has paid attention to the role of organizational communication constituents concerning entrepreneurship.

Using a 31-year Iranian data set, which covers the years 1973-2002, this study empirically, investigates the directional and size effects of the environmental factors on the development of accounting in Iran. Additionally, the study tests the relationship between accounting and its business environment over time. Four environmental factors are used to explain the variation observed over time in accounting development. These factors are; the economic development, the political development, the stock market development, and the amount of private investment. The overall results obtained from the regression and other statistical tests indicated that there is a strong relationship between the economic development and accounting development in Iran and that this relationship varies with time. Results did not support the relationship between political or stock market development and accounting development. The results of the t- test, Z-test, and the Man-Withney test showed that the effect of the environmental factors on accounting development differs over time. The authors hope to have provided researchers a better understanding of the environmental factors influencing accounting development.

This research is accomplished to define and design a model for providing the opportunity for creativity in research institutions. To achieve this goal, a conceptual model of research is designed first. This model includes four factors or latent variables of creativity; individual factors, group factors, and organizational factors. Each one of these factors has observed variables. Creativity contains three variables of problem finding, idea finding and idea implementing. Individual factors include two variables of empowerment and personality. Group factors contain three variables of group diversity, cohesiveness and communication system. Organizational factors include four variables of leadership style, organizational structure, Reward system and Organizational Climate.On the basis of the conceptual model, the questionnaire for the measurements of the variables was composed. All sample members filled out the questionnaire and they were interviewed. 315 questionnaires were gathered. Using Lisrel 8.5 software for statistical analysis of data revealed that all indexes of each one of the four previously mentioned factors, measured the related factors. Individual factors, directly, and group factors indirectly, influenced the creativity of the researchers of the research institutions.

Performance management as a new and important subject is studied in strategic human resource management. Personnel performance appraisal is also one of the serious subjects in human resource management.In this article, designing a personnel evaluation system is considered. Phases of this design are as follow: Steps taken for designing such system are: 1- Reviewing the literature2- Determining basic variables in personnel evaluation.3- Designing check list and collecting expert's Opinions. 4- Designing AHP questionnaire for criteria weighting. 5- Analyzing AHP algorithm and determining weight. The research brought about the following 1. An evaluation system is designed for line and staff managers separately.2. Personnel evaluation is performed taking 360 degree approach.3. Total weight of 100 assigned to 14 to 15 basic factors defined for the evaluation system.In this research, taking the 360 ° approach of evaluation through colleagues, (2 colleagues, the manager, the personnel, and the personnel evaluation committee were considered. Different criteria that their weights are determined through AHP algorithm are considered. Results showed that in this algorithm supervisor judgment turns pale and the evaluation turns out to be more objective.

The purpose of this research has been to estimate the effects of internal organizational factors (such as; Loan, Number of employees, Number of branches, payment variation coefficient, branch Location and Facilities) on banking deposits in Mellat Bank. To this aim, panel data, obtained from 51 sample branches in Tehran, during the years 1999, 2000 and 2001 are used. In order to control and reduce the variation of other factors, average variables are used for the period. The results indicate that the bank is over-employed, while the number of branches is below the optimum level; amount of loans, branch location and financial facilities have an increasing effect on the banking deposits. Moreover, the results show that higher inequality in distribution of wages and salaries, perhaps through inducing more incentives, has positive effects on the banking deposits.

The value of any information including financial statements, just like other goods and services, depends on the quality which is determined by the users. Because of the important role of accounting measurements in preparing financial statements, the quality of these measurements have an effective role in determining the quality of financial statements. Therefore, using accounting measurements with desirable quality is necessary for improvement of the quality and the value of financial statements. In this study, to determine the desirable qualitative particulars in accounting measurements and considering qualitative particulars of accounting literature, first of all the qualitative particulars of each measurement were listed and then the users of financial statements (including investors, creditors, financial analysts and tax experts) were asked to determine the priority of qualitative particulars of accounting each item of balance sheet, through filling out a questionnaire.The results showed that the users of financial statements use different particulars in accounting each item of balance sheet. So using a special method (like historical cost or current cost) in measuring all the items of balance sheet is not appropriate, and it's better to use different methods appropriate to the kind of account.