Purpose - This study aims to examine the incremental information content of cash flw from operations and earnings in the Iranian capital market. Design, methodology, and approach - Based on market-based accounting research, this study uses statistical associations between accounting data (earnings and cash flw) and stock returns to assess/measure the incremental information content (value relevance) of cash flw and earnings. A multivariate regression model based on panel data is used to examine the incremental information content of earnings and cash flow from operations. Results - The results show that both earnings and cash flow from operations have incremental information content beyond each other. These results are consistent with the findings of recent studies. Overall, the fidings of this study support the usefulness of cash flw information in addition to earnings, in fim valuation by investors in the Iranian market. Conclusions - The study makes the following contributions to the Iranian literature on incremental information content of cash flw and earnings. First, this study employs actual cash flw data derived from cash flw statements. Second, this study employs a large sample size for a more recent period.

Purpose - Nowadays, the innovative design concept is being implemented in product design. In order to satisfy market trends and the demand for quality, designers should employ customer satisfaction questionnaires and analyze them with various experimental processes. Research design, data, and methodology - These methodologies would help designers have a better understanding of their customers and judge the market size and clustering validity, by diverse product strategies, for dealing with the rapid change prevailing in the market today. Results - By considering the innovative design with regard to telephones as an experimental case, the study investigates and demonstrates how the product can benefit from market-oriented and customized management concepts, when creative design ability is utilized for developing the product. Conclusions - Along with the benefit of having an innovative product value, the product can stimulate progress inthe development of the enterprise management, which has emerged as the main issue in the area of social and economic development in every developed country.

Purpose - This study analyzed the characteristics of social networking sites (SNSs) using related literatures, and researched the models discussed in precedent studies, to investigate the effects of SNS characteristics upon consumers'awareness, purchase intention, and recommendation. The purpose of the study was to investigate the use of SNSs as a marketing tool. Design, methodology, and approach - For an empirical analysis, the author distributed questionnaires online and offline, to verify the models and hypotheses. Respondents were persons aged 17 or older, who were frequent users of SNSs. The questionnaire survey was conducted for 11 days from September 30, 2013 to October 10, 2013. The author distributed 450 copies and received 430 responses. Finally, 412 copies were used for the analysis after excluding 18 copies having poor answers. Results - The findings about SNS users' behavior could be used as material in the future use of SNS as a marketing tool. Further, the study provided not only theories about SNS characteristics, but also variables and items that were verified during the empirical study. Conclusions - Further studies are needed to overcome the limitations and to establish various kinds of SNS marketing strategies in detail.