firm size and its impact on the firm performance examined in all of economics historical periods from different point of view. meanwhile, productivity is one the most important performance index for each firm, therefore so many studies tries to survey firm size impact on it. in iran also, economics literature replete with productivity studies but the impact of size on it rarely seen between the...

Flexibility and innovation at creating shapes, adapting processes, and modifying materials characterize composites materials, a "high-tech" industry. However, the absence of standard manufacturing processes and the selection of materials with defined properties hinder the configuration of the composites materials supply chain. An interesting alternative for a "high-tech" industry such as compos...

Cross-domain identity management is gaining significant interest in industry. A recent example is the Liberty Alliance’s specifications for single signon of users across a federation of enterprises. These specifications stress that the federation process is voluntary for the users and that privacy is preserved, e.g., by using pseudonyms. We evaluate the privacy of these specifications in detail...

The increasingly complex environment, development of technology-based products, and customization of demand challenge the reaction speed of the enterprise; for the success of organizational management, the teams usually reform the enterprise, create new ideas, produce innovative models with better results, and thus make important contributions to the organization through the use of internal ope...

This paper considers non-economic factors involved in the occurrence and sustainability of collusion. Group development among executives of incumbent firms created during the evolution of an industry can stimulate collusion, even in the uncertain introduction stage of a new industry. Certain social conditions and social characteristics of executives related to the industry characteristics of en...

This study addresses the impact of offshorability (a job characteristic indicating how easily a job can be offshored) on employment changes and worker mobility in Germany. A composite measure of offshorability for German data is used which broadens existing measurements such as Blinder (2009). Contrary to what the literature suggests, there is no evidence that net employment creation is higher ...

We predict and find that accounting restatements induce economically meaningful share price declines among non-restatement firms in the same industry. These price declines are most pronounced among non-restatement firms with low accounting quality, as measured by industry adjusted accruals. Our results are consistent with the notion that accounting restatements cause investors to reassess the c...