فصلنامه چشم انداز مدیریت بازرگانی
سال هفتم شماره 3 (پاییز1387)

The global development in recent decades has turned quality into a significant necessity for the survival of organizations. The development trend of quality doctrines have brought about total quality management (TQM), which in turn, resulted in expansion of the implication of quality improvement throughout the whole sections of organizations. In this context various costs are spent in various departments of the organization called costs of quality. Quality costing aimed at assessing optimum level of quality in an organization that can play an effective role in improving the organization, because product being at such a level, will reduce costs and make maximum profit. Iranian organizations, while comprehending the necessity of quality for granting their survival, have established quality systems which in this case, lack of attention to the quality costing could waste the resources in such organizations. This current research has been carried out to asses the approach of the managers of petrochemical units towards the quality costing and various costs of quality and their implications on organizational improvement management. This case study has been carried out by taking advantage of experts questionnaire methodology and the experts have comprised of senior managers and supervisors of quality units of the companies involved in petrochemical industries. Also P-A-F model has been applied as the basis for studying of quality costs and the achievements gained have been analyzed.

Every organizational growth and advancement or failure and defeat is due to its management decisions. Decisions may be risky and there will be no warrant for their success. Decisions must be made considering continuously changing factors, vague information & conflicting perspectives. In this article behavioral models in individual decision making and each Model’s underlying assumptions are discussed. Then the role of expectations in decision making using cognitive dissonance theories, commitment & regret expectations are described.

Strategic thinking is an area which needs more conceptualizing and theorizing. This article has tried to present and test an organizational strategic thinking model. This model demonstrates the participation of different people in the organization in the strategic thinking process and factors affecting this level of participation. Research model was tested using a statistical sample, and degree of influence of different factors was identified. Generally, this model shows the role of multilevel factors at the organizational, group, and individual levels in organizational strategic thinking.

The age of knowledge-based economy and the award of vast economic - social organizations to successfully obtain financing and material is not limited to Intangible assets. In new strategic environments, organizations will improve to learn that they should know that the goal is to constantly improve intellectual capital (Bontise, 1998). Because organizations that cant increase their intellectual capital are not able to survive. But despite the growing importance of intellectual capital as a critical source of competitive advantage in organizations, there is limited understanding. However, the managers of intellectual capital management are allowed to create, develop, control and maintain a strong source of competitive advantage to hold the competition back (Bart, 2001). For this reason, the objective of this article is to review how intellectual capital management in organizations works.

This paper is an investigation to identify the effect of emotional intelligence on employee's organizational citizenship behavior (OCB), and Considers Affective commitment as mediating variable.This study was guided to measure the mentioned variables through survey and correlation research method. For this reason a sample of 154 expert employees of Mellat Bank was examined.The research is based on structural equation modeling.The findings of this research show the effect of emotional intelligence on affective commitment, and also they showed its effect on bank's organizational citizenship behavior. The authors interpreted the findings from the viewpoint of improving organizational citizenship behavior through increasing the competency level of emotional intelligence and organizational commitment.

For many years, dividend policy has been one of the considerable challenges of finance literature. Probably, the best model describing the relation between changes of EPS and dividend is that of Lintner (1956). In his classic study, Lintner states that corporations’ dividend policy is to distribute a fixed dollar amount of yearly income. However, traditional manipulation models of Lintner (1956) and Fama and Babiak (1968) demonstrate that the amount of dividend is determined according to corporations’ current and previous incomes.Many researchers have already studied the factors affecting dividend policy. Having reviewed those studies and comparing their results, the present paper investigates the relationship of corporations’ income and liquidity with their dividends. This paper also investigates the effect of industry on the considered relationship.Having applied group sampling model, hypotheses of this study have been tested using linear multivariable regression analysis and variance analysis, and also incorporating virtual variables in multivariable regression. EPS has been considered as a measure of income for the year t and sum of net cash balance and dividend (net cash flow before distribution of dividend) at the year t+1 as a measure of liquidity.The results of this study shows a strong relation between income and dividend. It also shows that the relation of liquidity and dividend is slight and negligible, while it demonstrates no influence on dividend by industry.

Requirements prioritization is one of the important topics in information and software system architecture. In software system, after determining the requirements that must be satisfied by the system, these requirements must be prioritized based on their importance. Then, time and available resources of project are assigned to the requirements based on their priorities. This makes better use of available time and resources of the project. Then, the obtained product at the time considered for project implementation strives to satisfy the requirements with higher priority. The requirements of a software system are divided in to two major groups, i.e., functional and qualitative. The first is associated with the ability of accomplishment and the other to quality of accomplishment of system duties. Requirements prioritization is applied to the quantitative requirements. In this paper, via Analytic Hierarchical Process (AHP), a general framework for prioritization of qualitative requirements of information and software system has been proposed. A number of major criteria such as cost, value, time, penalty and risk have been considered and ultimately an example of inventory systems has been shown.

Many researchers have continually paid attention to the relationships between transparency, trust and their reciprocal impacts. Although, prior studies point out that the different levels of trust and transparency have effects on the organizational relationships, and consequently affect on required control mechanisms; little attention has been given to these concepts and their mutual impacts. Therefore, there is still a gap in determining the control mechanisms which are appropriate for each kind of organizational relationship. Thus, this paper first provides an introduction to the available literature regarding transparency, trust and control mechanisms. Then, it presents a theoretical foundation to bring up four types of organizational relationships; Principal-Agent, Principal-Steward, Joint Venture and Oneness which are shaped based on particular combination of different levels of trust and control. Given that each type of organizational relationship requires its own special control mechanism, the main aim of this paper is to propose a conceptual framework to determine the appropriate and relevant control mechanism for each kind of organizational relationship within the organization.

Increasing number of Internet visitors understand that the internet is about choice, and they will prefer visiting websites that are reliable and trustworthy. To live up to the expectations, the online businesses need to deliver the websites as a brand. The purpose of this paper is to measure E-Satisfaction from website performance as a brand. This is a case study of Fanava Group. This paper is a survey of key factors that customers consider in evaluation of website performance, and shows the benefits of having famous brands in the market and performance criteria of website as a brand. Finally, From the findings researchers have also constructed a model explaining the website as a brand.