Institute for Management and Planning studies 3115-7092 3115-7106 13 1 2008 2 1 The Role of TQM and BSC in Organizational Success 3 26 FA Mohmad Kashanipoor kashanipoor@yahoo.com Y Amir Rasaiian a.rasaiian@umz.ac.ir N TQM has turned into a social departure since more than one decade ago and its scope of activity has generalized from industry, its original domain, to outreach other areas including health organizations, nonprofit organizations and educational institutions. TQM-related discussions are ever increasingly included in the mass media, in the revised programs of advisors and instructors and recently in the academic literature. Specialized institutions are established to improve TQM theory it is commonly discussed in management circles and researchers analytically examine its significance and impacts. Some scholars argue that TQM is a unique insight to increase organizational effectiveness. They hold that such an insight enjoys a strong theoretical foundation that strategically improves organizational performance and directs individuals and organizations. Meanwhile, recent studies indicate that to achieve fundamental goals of TQM, management should make use of other means such as BSC beside TQM so as to streamline everlasting improvement of the firm Good Governance, Total Quality Management, Performance Measurement, Balanced Scorecard, Everlasting Improvement http://eprj.ir/article-1-2-en.html http://eprj.ir/article-1-2-en.pdf

Institute for Management and Planning studies 3115-7092 3115-7106 13 1 2008 2 1 Establishment of Offshore Financial Centers: A Strategy for Entering the International Financial Market 27 64 FA Mahmood Motavaseli motavaselim@yahoo.com Y Reza Aghababaie aghababaee2001@yahoo.com N According to the international financial statistics Iran’s banking system share in the international banking system is lower than 0.2 percent. This fact is a major obstacle in the way of financing economic activities in Iran. In addition, weak relations between Iranian and international banking systems have led to the divergence and imbalance between the domestic and international banking advances. Now, it looks necessary to find a solution for forging better interaction with international financial system. Global experiences manifest that establishing an offshore financial center (OFC) has proved to be a suitable choice. This article tries to assess such as a strategy as well as to analyze the functions of a successful OFC and its pre-requisites to achieve this goal Financial System, Offshore Financial Center, Offshore Banking, Iran http://eprj.ir/article-1-3-en.html http://eprj.ir/article-1-3-en.pdf

Institute for Management and Planning studies 3115-7092 3115-7106 13 1 2008 2 1 A Comparative Study of Governance Structural Models in Multiethnic Community Regions: Lessons for Iran 65 100 FA Ali Omidi al.omidi@gmail.com Y Given to the mosaic ethnological and cultural identity of states around the world, they have experienced different models for good spatial governance. Even now, some states, disregard of existence and non-existence of potential ethnic tensions, are still looking for methods of good governance regarding space and multi-ethnic geography. So far, six models, namely: Assimilation, Partition, Federalism, Consociationalism, Decentralization, and Territorial Autonomy have been tested in several countries. This article tries to comparatively analyze the similarities and differences of these models as well as their advantages and weak points if they are applied in Iran. The findings indicated that it is impossible to take any of these solutions as an absolute panacea and their success depends on the historical developments and the process of democracy. Regarding Iran, it is argued that just the “decentralization” model can be applied and other models are appropriate for this country. Moreover it is expressed that this process requires modifications in City Councils Law to the end that the mayors are directly elected by people. Meanwhile, it is argued that it also requires the principle 44 of Iranian Constitution to be effectively executed and the structure of budgeting in Iran to be modified in favor the regions Good Governance, Centralization, Federalism, Consociationalism, Decentralization, Territorial Autonomy, City Councils, Local Governments http://eprj.ir/article-1-4-en.html http://eprj.ir/article-1-4-en.pdf

Institute for Management and Planning studies 3115-7092 3115-7106 13 1 2008 2 1 A Review of Iran’s Foreign Exchange Reserves Account Performance during the Third Development Plan 101 127 FA Ebrahim Abbasi abbasiebrahim2000@yahoo.com Y Iran’s Foreign Exchange Reserves Account (FERA) was established according to the article 60 of Iran’s Third Development Plan Law with the aim of stabilizing oil exports revenues, diverting FERA funds into other reserves and investments as well as materializing the Third Development Plan goals. This paper tries to investigate the issues related to and the performance of the FERA within Iran’s Third Development Plan period. The findings of this study indicate that governmental withdrawal from the account has exceeded the permitted limits. Governmental sector’s withdrawal sum proportion was 4.53 in contrast to that of non-governmental sector during the Third Development Plan period. Iran’s foreign exchange budget exceeded the Third Development Plan regulations within the period. Meanwhile, the sum deposited into FERA was 90.82 percent of oil revenues surplus. FERA withdrawal sum increased yearly. Such withdrawals led to increasing liquidity and inflation. Facilities paid to non-governmental sector were less than opened letters of credit, concluded contracts and approved programs within the Third Development Plan period Foreign Exchange Reserves Account, Governmental and Non-Governmental Sectors’ Withdrawals, Liquidity, Article 60 of Iran’s Third Development Plan Law http://eprj.ir/article-1-5-en.html http://eprj.ir/article-1-5-en.pdf

Institute for Management and Planning studies 3115-7092 3115-7106 13 1 2008 2 1 Institutional Approach to Entrepreneurship 129 154 FA Hamid Padash padash@ut.ac.ir Y Ali Nikou-Nesbati Alinikoo77@yahoo.com N The purpose of this article is to analyze and explain the relation between institutions and entrepreneurship, focusing on the entrepreneurship theorists’ viewpoints including Douglass North According to the institutional approach, the environment that shapes the economy, affects on entrepreneurial dynamics within each country. Such an environment is characterized by interdependencies between institutions and economic development. Entrepreneurs, reacting to deep-rooted incentives of institutional framework, are the major determinants of change. Organizations reflect the opportunities created by the institutions concerned. Institutional transformation is the result of the interaction between organizations and institutions. The costs of contracts binding and market information studies affect institutional characteristics. The institutional characteristics, in turn, determine entrepreneurial activities. The findings of this research indicate that the institutional theory of Douglass North has influenced the entrepreneurial theorists’ institutional explanations hence, the institutional approach to entrepreneurship has been recently extended to the entrepreneurship literature Institutions, Development, Entrepreneurship, Douglass North http://eprj.ir/article-1-6-en.html http://eprj.ir/article-1-6-en.pdf

Institute for Management and Planning studies 3115-7092 3115-7106 13 1 2008 2 1 Applying Performance Indicators on Financial Recourses Allocations, i.e. Performance Budgeting, in Higher Education Systems of Some Countries 155 185 FA mitra Ezzati Ezati.m@gmail.com Y One of the major challenges higher education sector has encountered is the increase of demand for getting access to higher education, which in turn has imposed numerous aftereffects on universities. More and more attention is focused on the intensification of competition between the economic agents of higher education systems and the responsiveness of these systems to the social needs. Nowadays, adjustment or even transformation of financial resources allocation is regarded as a crucial instrument for higher education policy-making or management. Therefore, higher education policy-makers and managers attempt to devise appropriate mechanisms in a way to fit dual purposes besides funding the necessary financial resources of education institutes, i.e. to accomplish higher educational goals as well as to meet the needs of society and applicants of higher education services. This paper argues for the superiority of performance-based financial resources allocation approach higher education, i.e. “performance budgeting” and tries to explain the relationship of such an approach to responsiveness in higher education system. Accordingly, performance indicators pertaining to financial resources allocation are introduced, followed by universities performance evaluation models and conclusions of findings and researches conducted in developed countries. The paper concludes that applying “performance budgeting” is a suitable reformist method directly related to accountability of financial resources in higher education system. Moreover, it was concluded that performance budgeting approach turns out to be highly effective in changing the behavior of higher education institutes especially in the areas such as educational improvement, making intelligent financial choices, increase of incentives, boosting of managers’ creativity, and improvement of accountability and performance of educational institutes Performance budgeting, Performance evaluation indicators, Performance evaluation models, higher education http://eprj.ir/article-1-7-en.html http://eprj.ir/article-1-7-en.pdf

Institute for Management and Planning studies 3115-7092 3115-7106 13 1 2008 2 1 The Nature of the Firm 187 213 FA mashhadiahmad@hotmail.com Y http://eprj.ir/article-1-8-en.html http://eprj.ir/article-1-8-en.pdf