So you mean decision between Dashboard and Tabs. I don't know if there are other reasons behind selecting any one particular, one reason which I came across recently:
Dashboard(yelp style category buttons) is useful when accessible from all pages, this is like Home Screen in websites.
++ This saves you space on each screen of displaying as tabs, and moreover you can put more options in here than tabs.
-- Problem is that you have to navigate to n fro from this screen when required.
++ Easy access on each screen, you don't have to navigate to any other screen.
-- But it takes space on each screen.
Rest depends upon the categorization of your data structure. The number of categories you have and the frequency of user shifting between these categories; which I guess you'll know from your User Requirements.