aims to present the latest thinking and research that test, extends, or builds theory and Contributes to management, economics and finance practice. All empirical methods including, but not limited to, qualitative, quantities, field, laboratory, and combination methods- are Welcome. Theoretical and empirical papers in all areas related are accepted in this conference Proceeding. All papers at this conference proceeding are refereed papers and undergo a blind peer review Process. It also will be available in the website and other open source academic site (i.e RePec) For a wider view. PUBLISHED Published electronically (cd form) and in the website (online softcopy) - Free Open Access - by Professor Mostafa Emami {+1(816)2370018} and Young Researchers and Elite Club, South Tehran Branch, Islamic Azad University. http: //www.bpj.ir/ and Amazon and Kindle are trademarks of Amazon.com Inc. or its affiliates.(c) 1996-2014, Amazon.com, Inc. or its affiliates. All Rights Reserved. by Professor Mostafa Emami {+1(816)2370018} and Young Researchers and Elite Club, South Tehran Branch, Islamic Azad University. http: //www.bpj.ir/ DISTRIBUTED Amazon and Kindle are trademarks of Amazon.com Inc. or its affiliates.(c) 1996-2014, Amazon.com, Inc. or its affiliates. All Rights Reserved. The views expressed in these proceeding are not necessarily those of the editorial staff or the publisher. All articles in this proceeding, unless otherwise noted, have undergone a blind review process. ORDERING INFORMATION This proceeding can be downloaded online (softcopy PDF format) on the website http: //www.amazon.com/author/mostafaemami (Free Open Access). It does also can be downloading from other website that has been acknowledgement by our institute/organization. ADVERTISING ENQUIERIES The cd form edition and online softcopy edition of this proceeding for advertising purpose can be Asked Amazon and Kindle are trademarks of Amazon.com Inc. or its affiliates.(c) 1996-2014, Amazon.com, Inc. or its affiliates. All Rights Reserved. COPYRIGHT by Professor Mostafa Emami {+1(816)2370018} and Young Researchers and Elite Club, South Tehran Branch, Islamic Azad University. http: //www.bpj.ir/, Amazon and Kindle are trademarks of Amazon.com Inc. or its affiliates.(c) 1996-2014, Amazon.com, Inc. or its affiliates. All Rights Reserv