In recent decades with increasing of global economic competition, small scale industries have known as an economic growth engine and a tool for employment so they have important role in growth and development of countries. The importance small scale industries of is its need more investment for their survival and competition capability than big firms to new products and processes. Therefore, small scale industries are a potential resource for achieving new ideas and innovation. Previous studies on science and technology parks' performance in the most of countries demonstrate the effective and positive roles of these institutions in entrepreneurship, technology and economical development, increasing technological innovation and employment. This paper investigates the innovation in small scale industries which is settled in science parks of Iran. The primary data collected from questionnaire and has been analyzed through using SPSS version 16 software. The results of this study indicate that there are some factors that accelerate innovation within firms. Beside small scale industries has a positive and significant effect on innovation and the range of innovation in small scale industries is more than other firms.

The present research intends to provide different information about cash flows management, any effective factors and also the effect of capital structure type on it. It is really important to consider cash situation of company and especially the correctness and true information of operational cash flows. This is because any persons who may benefit from mentioned information would be enabled to apply mentioned information for estimation of time, quantity and ensuring or non-ensuring about future cash flows. Management of cash flows means any consciously functions for changing any reports and/or time table of cash flows which may lead to financial reports and for tricking the users. (Amy L, Geile, 2007) In this research, we have considered any relations between management of cash flows and any costs for supplying of foreign financial resources (debit costs) within a period of time [2003][2004][2005][2006][2007] in accepted companies in Tehran Stock Exchange Organization. Also there is a difference between financial costs of both companies groups with managed or non-managed cash flows. The type of the capital structure is effective in management of cash flows. It is in a way that management of cash flows is more obvious in those companies with financial resources mainly out of debits amounts. Different parts of cash flow includes changing of accounts receivable, stock of goods, short-term investment and circulating capital or debit costs.

Here we (1) empirically test a framework of important drivers of price delegation based on agency-theoretic (2) investigate the impact of price delegation on firm performance. The study data's collected from a sample of 180 companies from the industrial home appliances and structural equipment industry in Iran. Result show that, risk-aversion of salespeople is negatively and customer heterogeneity positively related to the degree of price delegation. Also we find that information asymmetry has no relationship with price delegation. Furthermore, we find a positive effect of price delegation on firm performance, which is amplified when market-related uncertainty is high and when salespeople possess better customer-related information than their managers. Hence, our results clearly show that rigid, "one price fits all" policies are inappropriate in many B2B market situations. sales managers should grant their salespeople sufficient leeway to adapt prices to changing customer requirements.