فصلنامه فرایند مدیریت و توسعه
سال بیست و چهارم شماره 2 (پیاپی 76، تابستان 1390)

Today, Enterprise Resource Planning (ERP) systems have emerged as the core of successful information management of organizations. Yet a great number of ERP implementations were failed because organizations consider buying of ERP systems as adequate by itself. Enterprise Resource Planning (ERP) systems are highly complex information systems whose successful implementation is influenced by a large number of factors; Organizations should be aware of the most critical factors for success (CSF) in ERP implementation and create them. This article tries to identify the critical success factors in ERP implementation projects. First, a number of 23 critical success factors on implementation of ERP were pinpointed according to the review of the related literature. Based on these CSFs, a questionnaire with 84 questions was prepared and distributed among the research statistical population. Using of Varimax method in Factor Analysis, effective factors on ERP implementation were determined: 1) strategic factor, 2) tactic factor, 3) Appropriate choice factor, and 4) control & monitoring factor. Total of explained variance of these factors was 75/343.

The paper uses from a previous survey on devising the strategic goals of the Central Bank of the Islamic Republic Iran to build a strategic model based on Balanced Scorecard (BSC). Due to the lack of referable data, the strategic goals of the bank were based on a questionnaire prepared through reading the mission, goals, and mandates of the bank, the fifth socio-economic and cultural development plan of the Islamic Republic of Iran and the draft plan of the bank for the fifth development plan. The questionnaire was distributed among nine the top managers of the Bank. Next, the measures related to financial affairs, customers, internal processes, as well as learning and growth were found out by 'factor analysi's of the data. The data had been gathered from a sample of 102 persons, selected through stratified random sampling, out of a population of 750 experts of the bank. Accordingly, the research methodology was characteristically a descriptive survey. The strategic measures and strategy map of the bank were found on the basis of the research.

This study tries to examine the effect of monitoring mechanism of Corporate Governance to decreasing the Earning Management Intensity. Intensity of earning management behavior is described on the basis of the 'threshold model' through bringing up the reported earnings to thresholds. It consists beating the benchmark (thresholds) and not doing so. Our empirical tests are conducted by regression analysis using data 185 listed firms with fiscal years 1382-1388, and pooling time series and cross-section data. The results of empirical tests indicate that with α=0.01 there is income-increasing earning management behavior both each thresholds. Examining the role of monitoring device of corporate governance in intensity of EM behavior that is tested by logistic regression and U Mann Whitney indicates that monitoring device don’t restrict it. Only when pre-managed earning are below last period’s reported earning outside directors and institutional investors influence the likelihood that reported earnings exceed the thresholds

This study tries to adapt an analytical approach to identifying the relationships between influential factors and mechanisms on attracting public participation along various phases of natural disasters management. This research is a correlational survey and its statistical population is composed of 400 people from among Islam-Shahr city located in Tehran province. The results of Pearson Correlation Coefficient test indicated that there is a significant statistical relationship between independent variables (such as social empathy, individual feeling of inability, rational action, the level of individual awareness of the disaster occurrence and socio-economic basis) with the dependant variable, i.e. the willingness to participate in diminishing the hazard of natural disasters. Consequently, according to the findings of the study, the following solutions are recommended: public trainings in all levels of the society and during all steps of disaster management including preparation, disaster hazard diminishing, confrontation & reconstruction, and forming organized groups in the framework of NGOs, small local groups, Basij and charity organizations as well as groups known as local disaster management. Such solutions may use the public potentials, motivations, capabilities, social empathy and public participation with the aim of diminishing the hazard of natural disasters.

Given the speedy increase of knowledge in today's world, companies have to resort to communication technology so that they may harmoniously adapt themselves with the ever-variating conditions; this, in turn, leads to more and more investments in this technology in a rapid pace. This study takes Data Envelopment Analysis (DEA) model to evaluate the financial performance of the provincial telecommunications companies. Data Envelopment Analysis is a nonparametric type linear planning technique to measure the relative efficiency of organizational units. In this paper, the relative efficiency of Iran's provincial telecommunications companies is analyzed based on the input-output relationship of these companies. Firstly, Data Envelopment Analysis (DEA) model was used. Later, Cross-Efficiency Techniques were employed to provide us with the final ranking of the provincial telecommunications companies within the Iranian fiscal year ending in 1388 (2009). Results of this study suggest that telecommunications companies of Isfahan, Tehran and Ghom provinces are the most efficient of all in the rank.

This study tries to examine the effect of monitoring mechanism of Corporate Governance to decreasing the Earning Management Intensity. Intensity of earning management behavior is described on the basis of the 'threshold model' through bringing up the reported earnings to thresholds. It consists beating the benchmark (thresholds) and not doing so. Our empirical tests are conducted by regression analysis using data 185 listed firms with fiscal years 1382-1388, and pooling time series and cross-section data. The results of empirical tests indicate that with α=0.01 there is income-increasing earning management behavior both each thresholds. Examining the role of monitoring device of corporate governance in intensity of EM behavior that is tested by logistic regression and U Mann Whitney indicates that monitoring device don’t restrict it. Only when pre-managed earning are below last period’s reported earning outside directors and institutional investors influence the likelihood that reported earnings exceed the thresholds.

Today tourism industry as the world’s most widespread service industry is regarded as one of the crucial sources of economic rise (besides employment, earning foreign exchange incomes, poverty alleviation …) and an important factor of enhancing social interactions and exchanges. Appropriate strategies should be devised for the districts enjoying potentials for tourism in such a way that they may flourish their socio-economic prosperity to maximize the benefits of this industry. Qeshm Island with an area of 1491 square kilometer is located on the north of the Strait of Hormoz. Qeshm beside three other islands, namely Hormoz, Hengam and Lark compose Qeshm Township of Hormozgan Province, Iran. In this paper, a comprehensive strategy devise framework has been used to strategize tourism industry of the district. At the outset, a tourism mission statement of was assigned for Qeshm Free Zone. Next, in the admission phase, the matrixes of External Factors Evaluation (EFE) and Internal Factors Evaluation (IFE) were taken into account. Later, the gathered data were compared and verified through the use of SWOT matrix, as well as internal and external matrixes (IE). In the final stage of decision-making, Quantitative Strategic Planning Matrix (QSPM) was employed to recognize various options of strategy. The options were comparatively evaluated in contrast together. Consequently, the research recommended that the best strategy for tourism industry promotion in Qeshm was the one that includes: the expansion of ecotourism and tourism therapy in the district