پژوهشنامه اقتصاد و کسب و کار
پیاپی 7 (تابستان 1393)

This study explores the relationship between inflation, inflation uncertainty and output growth enjoying the quarterly data of consumer price index in Iran from1368:1 to 1387:2. For this purpose the exponential GARCH model and granger causality test were used. The results indicate a bilaterally causal relationship between inflation and inflation uncertainty, while there is no significant relationship between inflation uncertainty and output growth and also between inflation and output growth

This study aims to identify the factors influencing credit risk and provide a model for real clients credit rating, the applicants of Mehr Imam Reza fund facilities in Babolsar, from 1388 to1391. In order to explain more, default probability of 15 explanatory, demographic (age, sex, education, …) and financial variables(the loan value of the collateral) were considered. The results indicate that the implementation status and gender variables have been the most important factors affecting the probability of non-repayment of loans. Of course the type of collateral, skill experience, financial status and the background of activities are effective as well in reducing the risk of non-repayment of loans

In this study, the performance of the country's provinces has been evaluated using linear planning method. For this purpose, using non-parametric technique that is based on mathematical programming methods, and in particular Data Envelopment Analysis (DEA), provinces of the country have been classified and ranked. In this research, according to the input and output of cooperative agencies, taking in 30 provinces in 2009, their efficiency has been evaluated with the assumption of constant and variable return to scale. The results show that considering the first assumption, provinces of Zanjan, North Khorasan, kohkiloyeh and Boyerahmad, Sistan and Baluchestan and Lorestan, have the highest efficiency among the country's provinces. Also, having the second assumption into the account, the provinces of Fars, Khorasan Razavi, Tehran and Qom, Isfahan would be efficient. Finally, regarding the patterns being kohkilouyeh and Boyerahmad and based on the findings of this study can be said that in order to increase efficiency of the non-efficient provinces, kohkilouyeh and Boyerahmad should be considered as the pattern.

This research focuses on the effect of conservatism on the accounting information quality. In this study the effect of conservatism on dimensions of relevancy and reliability of accounting information is surveyed. Earnings conservatism is measured using Givoly and Hayn model, ernings relevancy is measured using predictability of future income by current income regression, and earnings reliability is measured using earnings stability. The purpose of this research is applied, and the research method is causal or ex-post method. The research population is the corporations listed in Tehran Stock Exchange since 2004 to 2011 of which 70 companies has been selected using systematic deletion method as samples. Regression model, Kolmogrov–Smirnov and Durbin-watson tests are used for testing research hypotheses.For analyzing data, SPSS statistical software and Excel spreadsheet are used. The research results represent that the earnings conservatism has no effect on the relevancy and reliability of information.

Shareholders are the original owners of a business unit and due to high sensitivity of investors to the performance of companies; wealth is one of the most important objectives of the companies. The purpose of this research is to discover the relationships between some of the corporate governance aspects with shareholders value added. In this research, the researchers created shareholders value added measured using Gong (2011). The goal of this research is applied and the method of research methodology is correlational. This study statistic population is firms listed in Tehran Stock Exchange. Therefore, the data from 81 firms for a five-year period (1385-1389) were studied. The multivariate paneled regression model is used to test the given hypotheses. The software used to test hypotheses is E-views 7. The results show that there is positive significant relationship between ownership concentration and shareholder value added but the other aspects of corporate governance (percentage of institutional shareholders and chairmanship of the Board and CEO duality posts) there isn't any significant relationship with shareholder value added. Concentration of ownership of a significant correlation with shareholder value involvement of major stakeholders in the market and pricing trends affected the market value of the shares.

This research’s main objective was the investigation on the effect of service quality dimensions on hedonic and utilitarian attitude and brand preference in fast food restaurant industry. For information gathering about research scope the researchers reviewed using two methods; library and field studies helping the index cards and questionnaires as tools for measuring the research variables. The research population was Boof chain restaurant customer in Tehran. Cluster sampling method was used to determine the respondents. A total of 450 questionnaires were distributed that 390 responses of which were used for data analysis. Data were analyzed using the Structural Equation Modeling (SEM) techniques. The research findings indicate that physical environment and outcome qualities had significant direct effect on hedonic attitude to consumption. Also interactional and outcome qualities had significant direct effect on utilitarian attitudes. On the other hand, preference of one brand compared to others is dependent on both of hedonic and utilitarian attitudes

Producing engineering complex systems that have high performance, reliability and value is one of the most important today’s technology market challenges. Appropriate response to these challenges will require the integration of a number of the technologies. It is possible trough Mechatronics (a synergetic combination of various sciences in engineering technologies). This paper provides a systematic and conceptual model of the factors affecting the mechatronic technology commercialization process in small businesses. Therefore, mechatronics technology commercialization process has been studied in seven small enterprises. A grounded theory has been used for analyzing Influencing factors. The conceptual model which is based on in-depth interviews with managers of successful companies in the commercialization of this technology has been derived.The pattern obtained from this study indicates mechatronics technology as a major issue that is affected by the specialized knowledge, experience and collaboration between engineers from various disciplines of engineering. The ultimate aim of technology commercialization is to obtain more financial profits. Engineers can use their special skills to sell technology to the manufacturers. These skills are appropriate for various situations and different factors underlying medium and different qualifications