نشریه آینده پژوهی مدیریت
سال بیستم شماره 4 (پیاپی 83، زمستان 1388)

Nowadays in our turbulent and stormy world what can undertake the developing life of organizations and governments are just powerful and efficient managers. Efficient and competent managers should have been trained to have efficient and effective management systems. Perfect framework is needed for training and developing consequently. We can reach to the goal and strategies of the organizations and governments. in other side governmental organizations like private organizations involve many big changes so we can not hope to static models of management development. Therefore new flexible models are needed which consider different environmental variant and organizational policies and necessary advises according to environmental changes. The goal of this study is planning and advising mentioned contingency model. Therefore Dr. Johnson typology model with four kind of developing management were selected. Then many other competency models from governmental organizations in different countries were studied. With applying comparative study, similarities and differences point defined. In operational part of this study with defining and describing deferent part of four kind of developing management and with presenting different competency, expert group are requested to defined appropriate competencies for each type of developing management according to their priority . Collected data analyzed and appropriate competencies for each type of management development worked out.

information technology offers opportunities for creating new business by opening new markets up and introducing new products and services, but its acceptance encounters with many difficulties, specially by small and medium enterprises (SMEs). For example, a survey conducted by Verison found that 36% of small and medium enterprises established web sites primarily to advertise and promote their business, compared to 9% who established one to sell or market online. Similarly, in a survey of 444 SMEs during 2002, Pratt found that many SMEs were reluctant to conduct transactions online, more than 80% were only using the Internet to communicate (via e–mail) and gather business information. This means that top managers/owners of SMEs do not realize the strategic value of electronic commerce to their business or this means that they encounter significant barriers to implementing it. (Cyber Atlas, 2003) The research objective is determining the effective behavioral factors on decision making of acceptance the electronic commerce by managers of SMEs in Tehran that it’s using the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB). The research focused on the behavioral intention and it doesn’t measure the actual behavior. The data collected from 226 persons of top managers/owners of SMEs in order to validating research models, then the models evaluated by Lisrel. The findings of the Davis’ Technology Acceptance Model presented a support to the theoretical links. Also the findings of the Ajzen’s Theory of Planned Behavior presented a support to the theoretical links (with the exception of the effect of subjective norm on the behavioral intention to accept/use the electronic commerce).

The main objective of this dissertation is the introduction of a risk-based model for operational auditing and testing its application in solving problems such as amount of fee, verification time allocation and planning of an operational audit engagement. The Government Audit Organization standards on risk concept, evidence and materiality are applied in the introduced model. The riskbased model, as a tool of planning, assists the auditors in proceeding to an acceptable assurance level. The introduced model is applied in seven audit engagement and collected data from those engagement are compared with 10 audit engagement performed by Audit Organization during 2001 to 2007 and effectivness, efficiency and economy of the model is measured. Effectiveness is defined as the accomplished results, efficiency is defined as the way that results are accomplished and economy is defined as the reduction of cost of the engagements. This research is qualitative, application oriented and based on constructivism philosophy . The approach of the research is deduction- induction and the strategy of the study is action research. Time horizon of research is longitudal. In order to test the hypothesis , essential data is collected by likert questionnaire and verification evidence of audits files. In this research SPSS NO.13 and Mann- Whitney and Wilcoxon non-parametric tests are used. The results of the study confirms following the hypothesis of the dissertation as follows: Using risk – based model increase the acceptable level of assurance, acceptable level of materiality and facilitates the preparation of the budget on the basis of the standards of operational auditing process. Using the risk- based model increases the efficiency index of "number of deficiencies / number of teams member" and "number of offers / number of teams member" in operational auditing process. Using the risk- based model decreases the economy index of " actual hours / budgeted hours " in operational auditing process.

Dysfunctional Conflict can cause lost of energy, struggle and tension between managers, personnel and organizations customer. The main goal of the present study was to investigate the relationship between the communication system and the organizational conflict at Hazrate Rassoul Hospital. In this correlation study, the research population were consisted of all managers and different group of employees at Hazrate Rassoul Hospital in Tehran (Nm=70)(Np=753), and a number of 26 persons of managers and 239 persons of personnel were taken accidentally as sample. The data was collected via questionnaires which were prepared by the researcher. Respondent was answered to the questionnaire by a self-report method. The information was analyzed by the Pearson Correlation Coefficient, the variance's test F analyses and the multiple variant regressions. Average score of the individual conflicts between managers and Their employees was 1.89). Among the indicators of the relationship system at the investigated hospital, positiveness (average 3.33), Empathy(3.20), and Supportiveness(2.24) were obtained desirable situation. There was a significant relationship between the communication system and the individual conflict between managers and their employees (R= 0.651). Among the communication system dimensions, Supportiveness has been played the most important role in the regression to the degree of individual conflict (beta standard coefficient=0.515). mprovement of the communication system through the setting of a proper supportive environment and establishing a feeling of equity could be influent on the reduction of negative conflicts in health services organization.

The investors are always trying to prevent from losing their capital ad interest through predicting the probability of the bankruptcy of a Company since in the event of the bankruptcy, value of the securities decreases intensely. So, the investors are looking for methods by which they could predict the bankruptcy of the Companies. Moreover, one of the issues discussed 'in financial management is the investment and trust in the investment and one of the things that could help the investors to make right decisions in their investments is the existence of some tools and models for the assessmenl of financial status and the condition of the Organizations.The purpose behind this research is to determine the efficiency of Altman and Springate Models in predicting the bankruptcy of a Company. The statistic Community on which this research was 'made is~ the successful and bankrupted Companies in Tehran's Security Exchange and the required Data to make this research is collected in a period of five years (2001-2006). After calculating the ratios existent in the models and determining z index, accuracy and error for each of the models are calculated . Regarding the results obtained from the, research, both, of Altman and Springate Models have the capability to predict 'the bankruptcy of the Companies in Tehran's security Exchange while Altman Model enjoys from more accuracy in comparison with Springate Model. So, the prospective investors, shareholders and others are recommended to use Altman Model in predicting the bankruptcy of the Companies accepted in Tehran 's Security Exchange.

This paper compares the trading patterns of individuals and institutions investors during the date following the weekend. The comparison is based on transactions of a large sample of investors who do sell and purchase stocks for 166 weeks in a major brokerage hall in Tehran from 2004 Mar. 27th to 2007 Feb. 5th. This paper is based on applied goal and on the basis of data collecting is casual comparretive, due to comparison survey of investor’s behavior before and after weekend. We find that weekends influence both individuals and institutions investors, however they affect them in opposite directions. Individuals increase both their buy and sell accctivities after weekend. On the other hand institutions tend to perform fewer buy as well as sell trades after the weekend, but unlike individuals, the drops in their activity are almost the same for buy and sell trades. We find out collectively volume of transaction institutions investors is more than individuals because lots of exchanges are dedicated to them.

The corporate governance system has engaged in circumstance of manage and control of corporate, and especially the role of board of directors in this connection, and explains framework of an effective answering system. Corporate governance can be cause decrease of earnings management (decrease of discretionary accrual). Two basic mechanism of corporate governance system are: 1) institutional investors and 2) Board of directors. In this article we will engage in relationship between these two mechanisms with earnings management. In this research, we examined the relationship between institutional investors and board of directors with Earnings management in the companies accepted in the Tehran stock exchange. In the way of this goal, 75 accepted companies in the Tehran stock exchange had been chosen during 2004-2007. In this research, we adopt discretionary accrual measure of earnings management. Statistic results showed that there is a significant relation between institutional ownership, managerial share ownership and the number of outside directors with earnings management. That is, increase institutional ownership, managerial share ownership and the number of outside directors can be cause decrease of earnings management.

Nowadays, with developing and promoting knowledge in organizations, effective management of knowledge in trend of organizational goals is so important. Constructing infrastructures of knowledge management is crucial for better controlling and monitoring of organizational knowledge. Knowledge is a capital that couldnt dominate it simply. For guide employee of organization toward constructing and managing infrastructures of knowledge, it should be provided stimulus factors for them. Quality Management as a comprehensive management system could has a crucial role in creating provocative factors for organization's employee. In this article, with the perspective of human resources to quality management, we want to investigate influences of people-oriented factors of quality management in constructing knowledge management value chain activities in organization, at three dimensions, that include: Top management leadership and commitment, Plans of promoting competences of employees and Customer-Oriented. From results of literature review and case study of research, at all of factors in quality management, we concluded that quality management has discernible relation with knowledge management value chain activities. In analysis of correlation coefficient between variables of quality management and knowledge management value chain activities, the highest coefficient was between customer-oriented in plans of organization and knowledge management value chain activities, and plans of promoting competences of employees and Top management leadership and commitment were in later steps. Importance of customer-oriented in plans of organization is notable in constructing infrastructures of knowledge management. Quality management creates inherent potentials in organization that could play prominent role in creating infrastructures of knowledge management in organization. This research tries to investigate, influences of Quality Management systems in constructing infrastructures of knowledge management in organization.

This study with the aim of determining the aspects of empowering the educational managers, in order to provide them with a suitable framework. The review of literature shows that empowering the human resources has been studied from three approaches: relational, motivational and cognitive. In order to achieve the abovementioned goals, this research with a national scale is done in two phases survey; in the first stage, 1088 managers of primary and secondary schools as well as the heads and public education deputies in the Ministry of Education were selected, based on Morgan’s table of sample sizes. They were sampled by means of the random stratification method and they were asked to complete the questionnaire one (with the validity of 0.95). The results demonstrate that the empowerment framework can be divided into 13 aspects and 61 factors, whereas their average factor loading is 0.675. In the second stage of the study, that is the questionnaire two (with the validity of 0.97), 152 experts and specialists in the Ministry of Education were selected in line with the goal of the study and they were asked to judge the degree of efficiency of the framework. The results show that 93.43 per cent of the experts and specialists in the Ministry of Education considered the proposed framework as perfectly appropriate, while the average factor loading of the framework was 0.709 and the correlation coefficient of the factors in every section of the framework was 0.99 percent significant. Consequently, based on the obtained results in this study, other researchers’ works, and available theories, the framework enjoys adequate theoretical and experimental supports and its administration for empowering the operational managers is strongly suggested to the high and intermediary managers in the Ministry of Education in Iran.

Today human capital management is an important factor in competitive advantage, because people can transfer knowledge to product and service needed by customer. Organizations should step toward optimizing efficiency of human capital. It is possible to predict human resource performance by determining maturity level and effectiveness of system related to human capital, and also step toward improvement. Hence and considering importance of human capital. This study was conducted in order to determine maturity level and effectiveness of human capital, management in Mobarakeh Steel Company. So, using formula of estimation of sample volume, 240 employees were selected randomly that 237 questionnaires were returned. The research tool for data gathering was human capital five driver questionire designed by bassi and Mc Murrer. Examining reliability and internal consistency of test showed that reliability was α=0/92 and by split half was 0/87, after data gathering, information was analyzed by spss-13, descriptive statistics, fridmen two – sentence test and analysis of variance. The results showed that maturity level and effectiveness of human capital management in Mobarakeh Steel Company was 64.5% examining five drive of human capital showed the following means respectively: Mean 3/41 for learning capacity, mean 3/28 for availability of knowledge, mean 3/24 for people participation mean 3/21 for optimizing work force, mean 3/08 for leadership practices.