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According to the resource based attitude, the capabilities of information systems improve firms’ performance and competitive advantages through three ways: 1) inside-outside capabilities, 2) outside-inside capabilities and 3) spanning capabilities. Because of the importance of systematic study on the relationship between these capabilities and firms’ performance this paper was aimed at investigating this relationship using fuzzy analytic hierarchy process (FAHP). We utilized the FAHP because of existing several indices, complexity of decisions and uncertainties that are intrinsically involved in the evaluation of these capabilities. The results imply that among the criteria, return on sales and cost of sold goods are two key criteria that facilitate firms’ success. Moreover, inside-outside capabilities regard a good stimulus for improving firms’ performance. Then, firms’ internal capabilities are more important in responding to market than outside-inside capabilities.

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The purpose of this paper is to examine the dimensions, antecedents, and consequences of organizational citizenship behavior (OCB) in Supplying Automotive Carts Company (SAPCO). By conceptualizing and operationalizing OCB as extra-role and voluntarily discretionary performance directed to individual (OCBI) and organization (OCBO), empirical results showed that Leader-member Exchange (LMX), Perceived Organizational Support (POS), Psychological Contract Violation (PCV), and Job Involvement (JI) can somehow be viewed as an antecedents of OCB. Only PCV and JI didn’t support OCBI. Also, OCBO had significantly positive impact On Intention to Leave (OtL), but OCBI not. General implication of results is that social exchange theory, especially reciprocity norm can be a good framework for explaining OCB antecedents. However, this is modified regarding some part of PCV.  Also, doing or not doing OCBI cannot be a good symbol for turnover intention.  

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Mullah Rajab Ali Tabrizi is one of the philosophers concerned about the issue of "verbal or spiritual sharing of the concept of existence". While referring to some of the predecessors' opinions, Tabrizi is based on some ontological foundations. From an epistemological point of view, Tabrizi believed in a close relationship between concepts and examples. Therefore, one cannot expect such a realist thinker to rule on a concept such as existence, regardless of its examples. Also, Tabrizi's disbelief in credit concepts in philosophy aligns with his opinion on the verbal sharing of existence. Contrary to Khatunabadi's theory, this point was not the main reason for Hakim's tendency towards the idea of verbal sharing; Rather, Tabrizi's main addressee in this matter is Mulla-Sadra, who has a special understanding of verbal sharing and based on it, he puts forward the challenging idea of doubting the truth of existence, which Tabrizi does not accept.

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Rapid technological changes, intense competition of enterprises, and globalization have transformed the phenomenon of financial distress and corporate bankruptcy into a major issue in financial and investment literature. Bankruptcy attracted the attention of financial sector activists, including investors, lenders, suppliers, business partners, and governments. Considering the role of intellectual capital in organizations, one can expect that companies with a richer intellectual capital are more intelligent in avoiding bankruptcy. The purpose of this research is to investigate the role of intellectual capital and its components (including human capital, structural capital, and customer capital) on firms’ probability of bankruptcy in Tehran Stock Exchange. For this purpose, the data of 147 firms from Tehran Stock Exchange that are selected by systematic elimination method were studied during time period of 1387 to 1393. In order to measure the intellectual capital, the PULIC model applied and to assess the probability of bankruptcy, conversion of Zscore results (from Altman Model) to the probability used. Also, to test hypotheses, multivariate regression models with hybrid data have been used. The results of the hypothesis test show that intellectual capital and its components have reverse (negative) and significant effects on the firms’ probability of bankruptcy in Tehran Stock Exchange.

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One of the most important difficulties with existing companies ranking models is their emphasis on just one critical index, such as income or sale. In other word, they rank companies in terms of their activity size not their performance, excellence and advantages. The aim of this paper is to remove this difficulty by designing a general comprehensive raking model based on companies performance, excellence and advantages. The proposed model is an extension to Balanced Score Card (BSC) model. It conists of 6 major components named financial, internal process, customer, development and innovation, human resources and finally management. It also includes 422 indices, and applies MADM technique for weighting indices and final ranking. The model is also practically tested to rank 8 major Iranian automobile makers based on 40 existing data in Tehran Stock Exchange. The results of ranking provided at the ending section of the paper.

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Customer satisfaction through improving service quality considers a critical sucsess factor in the super service organizations. Because of importance of quality and its effects on customer satisfaction in service industries, the key question is how the quality of services can be evaluated. The aim of this paper to determine the most important factors affecting bank service quality, to calculate and analyze effective factors in bank service quality from view points of bank customers and employees, to analyze the gap between customers and employees' expectations and bank performance and finally to provide the posibility of valid scientific improving bank future performance. Factors affecting bank service quality were defined according to the literature. We also asked bank and academic experts view points to adjust the factors and confirm their validity. To calculate factors relative importance weights, a questionair was designed and distributed among a sample group of customers and employees selected randomly. Results of the statistical analyzes show a meaningful difference between the importance weights determined by customers and employees. Also, there is a meaningful differnce between customers and employees priority concerning corrective measures for better future performance. In addition to statistical analyzes, we measured and evaluated bank service quality using four well known models (SERVQUAL, weighted SERVQUAL, SERVPERF, and SERVIMPERF models). The results imply that in all models, not only both customers and employees scored bank service quality more than average, but also customers average score on bank service quality was meaningfully higher than employees average score. Generally, results of this research provided a set of valuable data to bank in order to improve its service quality in future based on both its customers and employees view points.

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This study investigates effects of managers' overconfidence on quality of auditing and audit fees for companies listed on the Tehran Stock Exchange. To estimate model and test research hypotheses, 128 companies were selected as a sample from 1389 to 1396. After conducting descriptive statistics’ tests, stationary, correlation, F-Lemmer and Hausman tests were performed to determine the type of estimation model. Finally, the panel data method with fixed effects was determined for regression analysis. Results indicate that there is a positive effects for the managers’ overconfidence on the quality of auditing and audit fees, as well as positive effects of audit quality on the cost of auditing.

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Capital markets play important roles in economic development of countries and financial policy makers are very interested to have more information about the stock markets attractiveness for investors. One of the most important questions about the stock markets is about the relationship between the attraction of stock market investments with out-of-stock market investments. This paper aimed at investigating the relationship between the out of stock investments (bank deposits and governmental industrial development bonds investments) with the attractiveness of investing in Tehran Stock Exchange (market liquidity and capitalization). The results, at 95% confidence level, revealed that there is a significant positive association between these two markets (monetary and capital markets). The results also implied that investment in these two markets not only is not competitive but complementary.Accordingly, it is concluded that out-of-stock market investments do not reduce stock market investment attraction. This finding is very important when investors will build up a portfolio investment in Iranian markets.

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Toyday Six sigma method is known as an efficient and effective method of solving the problem.The most common methodology in six sigma is DMAIC that includes five steps: Defenition, Measurement, Analysis, Improvement and Control. One of the most important bases of six sigma methodology is the use a lot of statistical techniques and methods for data analysis and identification of the basical cause of defects. On the other hand, one of the prominences of this method comparing to the other improvement methods is the use of statistical methods so that by the use of statistical tools in analysis phase one can measure the effects of potential causes on critical factors. So far, many classifications of statistical techniques and statistical tests have been offered in the analysis phase of six sigma, Which are often divided into two parts: parametric and nonparametric. Of course, there are a lot of difficulties for using these techniques. The aim of this research in the first sage was to recognize the inadequencies and lack of statistical tests in the analysis phase; then, to present a technique to remove the difficulties by using Multiple Attribute Decision Making in the operation research. The results of this research reveated three classes of major difficulties using the statistical tests: 1- Most of nonparametric statistical tests have less confidence and strenghth than parametric tests.Futher, they do not enjoy sufficient accurancy. 2- When the amount of the considerated data or the sample size is not large enough. 3- In some cases, no statistical tests(either parametric or nonparametric) is proportional to the conditions of six sigma research. In this research, we reviewed the valid scientific sources available in the field of MADM (Multi Attribute Decisin Making) and the types of classification of these methods to remove defects. At the end, a new method (algorithm) to apply MADM in the analyse phase of six sigma was developed. The algorithm pays attention to the Decision Maker, MADM characteristics, the problem characteristics and chracteristics of the obtained solution. Applying of this new algorithm, in the cases that statistical tests do not have sufficient strength and accurancy, can strongly increase the efficiency of six sigma methodology.

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This paper provides an empirically based insight into IT diffusion drivers in developed and developing countries. For this purpose, a new conceptual model with five main factors has been provided and tested using data from 34 developed and 209 developing countries in 2008. The results explore major role of factor "Trade Related Knowledge Spillovers: TRKS) in promoting IT diffusion in both developed and developing countries, and the importance of factor "Financial Resources" in accelerating IT diffusion in developing countries. The results can help IT policy-makers improve greater IT diffusion in a way that developing countries can take advantage of what already being enjoyed by the developed world