Association between Capital Structure and Accounting Conservatism in Iranian Stock Market

The present study intends to investigate the relation between capital structure and accounting conservatism according to operating and book procedures. It is an applied and correlation research which used a sample of 100 listed companies on Tehran Stock Exchange during a period of two years from 2008 to 2009. Regression model and descriptive statistical methods were applied to appraise hypotheses. Finally, correlation analysis was accounted among variables. The findings of the research indicate that the hypotheses are rejected and there is no significant relationship between capital structure and operating and book conservatism. This paper extends the existing literature especially relating to all decisions about capital structure and its impact on firms’ value. Keywords: Capital Structure, Operating Conservatism, Book Conservatism, Ira

The privatization effects on Iran insurance industry

Two methods of privatization through ownership transfer and privatization from below are more proper than other ones. The privatization program in Iran insurance industry is performed through privatization from below initiated from 2000 and proceeded in recent years by ownership transfer according to general policies of Iran Law. This paper shows how privatization from below is effective more than ownership privatization in competition extension in insurance industry and spread of its supporting businesses. This method have had more effects on insurance industry by extending insurance industry practices, leading to differentiation in insurance products, improving public firms' performance and extending insurance relevant businesses

Investigating the Knowledge Management Implementation in Distance Education System in Iran

This study intends to ascertain the amount of basic infrastructures’ readiness to implement the knowledge management system (culture and human factors, structure and processes, technical infrastructure) and rank these elements based on their importance in Payame Noor University of Mashhad. It is a survey research and the technique which has been applied is descriptive. The statistical population of research is the faculty members of Payame Noor university of Mashhad. The whole faculty members’ opinions have been studied and the required data has been assembled through questionnaires. The questions, which have been formed the questionnaire, have been designed on the basis of Hurbert Rampersad questionnaire. The findings of the research indicate that Payame Noor University of Mashhad is not ready for the application of knowledge management in different dimensions of ‘culture and human factors’, ‘information technology infrastructure’ and ‘structure and processes’. The results of ranking test (Friedman test) also show that ‘culture and human factors’ is the most and ‘structure and processes’ is the least important element. Keywords: Culture and human factors, knowledge management, Payame Noor University of Mashhad, technical infrastructure, structure and processes

The privatization effects on Iran insurance industry

Two methods of privatization through ownership transfer and privatization from below are more proper than other ones. The privatization program in Iran insurance industry is performed through privatization from below initiated from 2000 and proceeded in recent years by ownership transfer according to general policies of Iran Law. This paper shows how privatization from below is effective more than ownership privatization in competition extension in insurance industry and spread of its supporting businesses. This method have had more effects on insurance industry by extending insurance industry practices, leading to differentiation in insurance products, improving public firms' performance and extending insurance relevant businesses

Are Private Universities Ready for Implementation of Knowledge Management in Iran? A Case study on Islamic Azad University, Neyshabur Branch

Nowadays, knowledge is the most fundamental and worthwhile capital for any organization. As a result of instantaneous changes and improvements, organizations have to do their best to access knowledge management. Universities which are considered as the pivotal centers of engendering and disseminating of knowledge can gain great advantage of knowledge management. In the direction of the beneficial performance of knowledge management, rudimentary investigation of its implementation is of vital importance; therefore, this study intends to ascertain the amount of basic infrastructures’ readiness to implement the knowledge management system (Organizational Culture, Organizational Structure, technical infrastructure) and rank these elements based on their importance in Islamic Azad University of Neyshabur. The statistical population of research is the faculty members of Islamic Azad university of Neyshabur. Stratified random sampling has been used and the required data collected through questionnaires. The questions, which have been formed the questionnaire, have been designed on the basis of Hurbert Rampersad questionnaire. The findings of the research indicate that Islamic Azad University of Neyshabur is at an average status of readiness for the application of knowledge management in different dimensions of ‘organizational culture’, ‘information technology infrastructure’ and ‘Organizational Structure’. The results of ranking test, Friedman test, also showed that ‘organizational culture’ is the most and ‘information technology’ is the least important element. Keywords: knowledge management, technical infrastructure, Organizational Culture, Organizational Structure, Islamic Azad Universit

Effect of Employees' Entrepreneurial Orientations on Knowledge Management in Small and Medium Enterprises in Iran

ABSTRACT The present study aims to fill the gap and investigate the effects of entrepreneurial orientations (innovativeness, risk-taking and proactiveness) on knowledge management (knowledge creation, knowledge transfer, knowledge storage and knowledge application) in small and medium enterprises (SMEs). Descriptive and correlation (regression) methods were applied in the study. Target population of the research consisted of 15000 employees in 765 industrial production units of Toos Industrial Town which were active in the production of food, textile, chemic, cellulose, metallic and non-metallic mineral, electricity and electronics. The sample size is 375 and random stratified sampling method applied to collect data. The research tool was a standard questionnaire. Regression and correlation methods and SPSS software were used to assess the collected data. The findings revealed that there is a significant relationship between the entrepreneurial orientations and knowledge management. The results of regression analysis also showed that the factors of innovativeness, proactiveness and risk-taking have significant effects on the knowledge management changes; they also allocate more than 27 percent of knowledge management variance

THE PRIVATIZATION EFFECTS ON IRAN INSURANCE INDUSTRY

Two methods of privatization through ownership transfer and privatization from below are more proper than other ones. The privatization program in Iran insurance industry is performed through privatization from below initiated from 2000 and proceeded in recent years by ownership transfer according to general policies of Iran Law. This paper shows how privatization from below is effective more than ownership privatization in competition extension in insurance industry and spread of its supporting businesses. This method have had more effects on insurance industry by extending insurance industry practices, leading to differentiation in insurance products, improving public firms' performance and extending insurance relevant businesse