University of TehranInterdisciplinary Journal of Management Studies (Formerly known as Iranian Journal of Management Studies)2981-079510320170701Evaluating the Effectiveness of Integrated Benders Decomposition Algorithm and Epsilon Constraint Method for Multi-Objective Facility Location Problem under Demand Uncertaintyارزیابی اثربخشی الگوریتم یکپارچه تجزیه بندرز و روش اپسیلون-محدودیت برای مساله موقعیت یابی چند هدفه تحت شرایط عدم قطعیت تقاضا5515766311510.22059/ijms.2017.229298.672575ENImanRahimiDepartment of Mechanical and Manufacturing Engineering, Faculty of Engineering, University Putra Malaysia, MalaysiaSaiHong TangDepartment of Mechanical and Manufacturing Engineering, Faculty of Engineering, University Putra Malaysia, MalaysiaAbdollahAhmadiAustralian Energy Research Institute and the School of Electrical Engineering and Telecommunications, University of New South Wales, Sydney, NSW 2032, AustraliaSiti AzfanizamBinti AhmadDepartment of Mechanical and Manufacturing Engineering, Faculty of Engineering, University Putra Malaysia, MalaysiaLai SoonLeeDepartment of Mathematics, Faculty of Science, 43400 UPM Serdang, Selangor Malaysia,AdelM. SharafDepartment of Electrical and Computer Engineering, University of New Brunswick, P.O. Box 4400-UNB, Fredericton, NB, Canada E3B 5A3Journal Article20170306One of the most challenging issues in multi-objective problems is finding Pareto optimal points. This paper describes an algorithm based on Benders Decomposition Algorithm (BDA) which tries to find Pareto solutions. For this aim, a multi-objective facility location allocation model is proposed. In this case, an integrated BDA and epsilon constraint method are proposed and it is shown that how Pareto points in multi-objective facility location model can be found. Results are compared with the classic form of BDA and the weighted sum method for demand uncertainty and deterministic demands. To do this, Monte Carlo method with uniform function is used, then the stability of the proposed method towards demand uncertainty is shown. In order to evaluate the proposed algorithm, some performance metrics including the number of Pareto points, mean ideal points, and maximum spread are used, then the t-test analysis is done which points out that there is a significant difference between aforementioned algorithms.https://ijms.ut.ac.ir/article_63115_babf90c6636ea4a0b85e945f6a608fb0.pdfUniversity of TehranInterdisciplinary Journal of Management Studies (Formerly known as Iranian Journal of Management Studies)2981-079510320170701The Impact of Audit Committee and Its Characteristics on the Firms’ Information Environmentتأثیر وجود کمیتۀ حسابرسی و ویژگیهای آن بر محیط اطلاعاتی شرکت5776086278810.22059/ijms.2017.231317.672627ENHossienFakhariDepartment of Accounting, University of Mazandaran, Babolsar, IranYasserRezaei PitenoeiDepartment of Accounting, University of Mazandaran, Babolsar, IranJournal Article20170416The present study aims at investigating the impact of the presence of audit committee and its characteristics on the corporate information environment. These characteristics include independence, financial expertise, size, and the gender of the audit committee. Although several methods have been discussed for measuring information environment in the accounting and finance literature, this research is pioneer in developing a comprehensive index using mathematical method to measure information environment. Given this fact, the impact of the presence of audit committee on information environment during 2008-2015, which was the period before and after the approval of the internal control guidelines, was investigated. The results of analyzing the data collected from 41 firms using panel data technique point to a positive relationship between the presence of audit committee and information environment. In addition, the impact of the audit committee characteristics on information environment during 2012-2015 and after the approval of guidelines was examined. The results of analyzing 121 firms using panel data technique indicate that independence and financial expertise are positively associated with information environment. However, no significant relationship was found between other characteristics and information environment.https://ijms.ut.ac.ir/article_62788_964df77568e1eadc5370346229fdec15.pdfUniversity of TehranInterdisciplinary Journal of Management Studies (Formerly known as Iranian Journal of Management Studies)2981-079510320170701Conceptual Model of Innovation Capability in Industrial and Academic Research Centers: A Systematic Reviewمدل مفهومی قابلیت نوآوری در مراکز تحقیقی صنعتی و دانشگاهی: مرور نظاممند6096406308510.22059/ijms.2017.238379.672756ENMaryamYaghoubiHealth Management Research Center, Baqiyatallah University of Medical Sciences, Tehran, IranEhsanTeymourzadehHealth Management Research Center, Baqiyatallah University of Medical Sciences, Tehran, IranMohammadkarimBahadoriHealth Management Research Center, Baqiyatallah University of Medical Sciences, Tehran, Iran0000-0002-7157-9908FatemehGhardashiHealth Management Research Center, Baqiyatallah University of Medical Sciences, Tehran, IranJournal Article20170626Innovation capability has a multi-dimensional structure and the aggregate resultant performance of these dimensions would bring about the organizational success. The main aim of this study is to introduce a conceptual model of innovation capability in industrial and academic research centers. This paper is a systematic review of the papers published in the field of innovation capability dimension in industrial and academic R&D centers (especially medical sciences universities). The authors have used the standard guideline of systematic review (PRISMA). For this paper, more than 200 full-text articles published between 2000 and 2016 in valid scientific research journals were studied. Based on the conducted study, the innovation capability dimensions and their relationships in two internal and external dimensions were plotted in a conceptual model framework. On the basis of the reviewed studies, six intra-organizational capacities, the management and leadership, organizational resources, knowledge and information management, R&D, organizational culture and the organizational intangible aspects capacity, and two extra-organizational capacities, the environmental capacity of the organization and the extra-organizational relationships and interactions, effective in organization's innovation capability have been determined.https://ijms.ut.ac.ir/article_63085_0a88a5bd41890e13d32b9318c342bfb2.pdfUniversity of TehranInterdisciplinary Journal of Management Studies (Formerly known as Iranian Journal of Management Studies)2981-079510320170701Auditor Tenure, Auditor Industry Expertise, and Audit Report Lag: Evidences of Iranدورة تصدی حسابرس، تخصص حسابرس در صنعت و تأخیر گزارش حسابرسی: شواهدی از ایران6416666308710.22059/ijms.2017.219348.672346ENGholamrezaKaramiFaculty of Management, University of Tehran, Tehran, IranTahereKarimiyanFaculty of Management, University of Tehran, Tehran, IranSabaSalatiFaculty of Management and Accounting, Allame Tabatabaie University, Tehran, IranJournal Article20170207The findings of theoretical investigations indicate that short-term auditor tenures may contribute to further audit report lags (ARLs). On the other hand, auditor industry expertise represents one of the determinant factors contributing to audit quality, which has been widely studied in numerous researches. Indeed, the better the quality of audit, the less delayed would be the audit report. As such, aiming at investigating the association between auditor tenure and ARL on the one hand, and studying the adjusting effect of auditor industry expertise on the other hand, the present research investigated 141 firms operating within 25 industries during 2010-2014. Chaw and Hausman Test results indicated, at 5% level of significance, that the corresponding regression model should be assessed with consistent effects. Furthermore, undertaking multivariate linear regression analysis, the research results implied no significance association between auditor tenure and ARL. In fact, the first hypothesis that auditor tenure is negatively related to ARL was rejected. On the other hand, the second hypothesis that auditor industry expertise may attenuate the association of auditor tenure and ARL was also rejected, meaning that, even with auditor industry expertise considered, a significant relationship between auditor tenure and audit report lag could not be recognized.https://ijms.ut.ac.ir/article_63087_7243cdc26ee4ef2ea1306a55a8d817e1.pdfUniversity of TehranInterdisciplinary Journal of Management Studies (Formerly known as Iranian Journal of Management Studies)2981-079510320170701Human Resource Management in the Public Sector: An Investigation into the Iranian Ministriesمدیریت منابع انسانی در بخش دولتی: مطالعهای در وزارتخانههای ایران6676956266210.22059/ijms.2017.219684.672354ENAsalAghazDepartment of Management, Science and Technology, Amirkabir University of Technology, Tehran, IranAlirezaSheikhDepartment of Management, Science and Technology, Amirkabir University of Technology, Tehran, IranTayebehAmirkhaniDepartment of Management and Accounting, Shahid Beheshti University, Tehran, IranJournal Article20161206The majority of human resource management (HRM) studies, to date, are devoted to the developed countries and there is still scarcity of research on the nuances of HRM in the developing countries. This paper looks deeper into and reviews the empirical nuances of HRM functions in the Iranian public sector. Using interviews in five Iranian ministries, key HRM features are extracted and explained in a thematic manner. To authenticate the findings, the complimentary secondary data and documents were also studied. Results indicated eleven common features for the HRM practices including: unstable and personalized structure, obsolete job descriptions, double-standard in employee recruitment, lack of systematic career management, general instead of specialized training programs, imbalance between pay and performance, misalignment between organizational strategy and HRM practices, pseudo-knowledge management, silo mentality in HR departments, nonconformity in HR systems and the challenge of non-competent employees. This study also demonstrates how HRM functions stem from and are influenced more generally by environmental characteristics and cultural values.https://ijms.ut.ac.ir/article_62662_c2a70e8444fbe1150805b21ac4f90d3c.pdfUniversity of TehranInterdisciplinary Journal of Management Studies (Formerly known as Iranian Journal of Management Studies)2981-079510320170701The Mediation Effect of Financial Leverage on the Relationship between Ownership Concentration and Financial Corporate Performanceتأثیر میانجی اهرم مالی بر رابطة بین تمرکز مالکیت و عملکرد مالی شرکتی6977146287610.22059/ijms.2017.230026.672597ENAmirhosseinTaebi NoghondariDepartment of Accounting, Kerman Branch, Islamic Azad University, Kerman, IranAliTaebi NoghondariDepartment of Accounting, Kerman Branch, Islamic Azad University, Kerman, IranJournal Article20170317The purpose of this paper is examining the impact of financial leverage as a mediation variable on the relationship between ownership concentration and financial corporate performance. To test the hypotheses, multiple regression analysis is used. The statistical population of this research is all listed companies in Tehran Stock Exchange. However, data were available only for 60 companies during the period of 2004-2015. The research results show that the ownership structure negatively affects the financial corporate performance. Moreover, the financial leverage explains the relationship between the ownership concentration and financial corporate performance. It is recommended to the investors and other users of financial statements to increase the quality of their portfolio decisions, by taking into account the hidden impact of financial leverage on the relationship of ownership concentration and the companies’ performance, in addition to the direct impact of ownership concentration on the companies’ performance.https://ijms.ut.ac.ir/article_62876_3864d39272f0250ec2bf8af86463318e.pdfUniversity of TehranInterdisciplinary Journal of Management Studies (Formerly known as Iranian Journal of Management Studies)2981-079510320170701Estimating Stock Price in Energy Market Including Oil, Gas, and Coal: The Comparison of Linear and Non-Linear Two-State Markov Regime Switching Modelsبرآورد قیمت سهام بازار انرژی شامل نفت، گاز و زغالسنگ: مقایسة مدلهای خطی و غیرخطی رژیم سوئیچینگ مارکوف7157286278910.22059/ijms.2017.221553.672398ENRezaMohseniFaculty of Economic and Political Sciences, Shahid Beheshti University, Tehran, IranLeilaSakhtkar ModallalFaculty of Economic and Political Sciences, Shahid Beheshti University, Tehran, IranJournal Article20161224A common method to study the dynamic behavior of macroeconomic variables is using linear time series models; however, they are unable to explain nonlinear behavior of the series. Given the dependency between stock market and derivatives, the behavior of the underlying asset price can be modeled using Markov switching process properties and the economic regime significance. In this paper, a two-state Markov switching model in energy market has been examined for oil, coal, and gas since 1991 to 2011. The objective price estimated by the switching model and the parameters were determined by using MATLAB program. With regard to the relationship between the total price and the variables defined in this paper, it is concluded that the non-linear model is relatively better than the linear model, since it has lower RMSE and greater R-squared, therefore it is better to use nonlinear model in Markov switching model for predicting the price of stocks.https://ijms.ut.ac.ir/article_62789_2445e0f6d9ad024eb72ae91ff7076b0d.pdfUniversity of TehranInterdisciplinary Journal of Management Studies (Formerly known as Iranian Journal of Management Studies)2981-079510320170701Evaluating the Efficiency of Iran’s Provincial Tax Offices and Ranking Them by DEA/AHPارزیابی کارایی ادارات کل امور مالیاتی استانهای مختلف کشور و رتبهبندی آنها: روش تحلیل پوششی دادهها و فرایند تحلیل سلسلهمراتبی (DEA/AHP)7297506320310.22059/ijms.2017.227952.672542ENAliMohammadiFaculty of Economic, Management and Social Science, Management Department, Shiraz University, Shiraz, IranMaryamSadeghiFaculty of Economic, Management and Social Science, Management Department, Shiraz University, Shiraz, IranPayamShojaeiFaculty of Economic, Management and Social Science, Management Department, Shiraz University, Shiraz, IranAmenehRezaeiFaculty of Economic, Management and Social Science, Management Department, Shiraz University, Shiraz, IranJournal Article20170217In this paper, we have tried to utilize a combination of qualitative and quantitative model for evaluating and prioritizing the efficiency of Iran’s provincial tax offices from 2011 to 2014. For this purpose, the tax offices in each province have been considered as a decision-making unit (DMU) that has several inputs and outputs. At first, the provinces were divided into less developed and more developed provinces, then the efficiency of them was calculated by Data Envelopment Analysis (DEA) model and related values to improve efficiency of inefficient provinces have been offered. By using AHP/DEA model, the provinces have been ranked. Offering the complete rankings of tax offices and utilizing the advantages of both quantitative and qualitative methods for prioritizing the decision making units are the major advantages of this model. The results show that among developed provinces, <em>Isfahan</em> in 2011 and 2014, and <em>Markazi</em> in 2012 and 2013 have the highest ranks. Also, among less developed provinces, <em>West Azarbaijan</em> in 2011, 2012 and 2013, and <em>Kordestan</em> in 2014 have the top ranks. https://ijms.ut.ac.ir/article_63203_716b9ded018f06434ae0b4078fe55ea2.pdf