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Open Access Article
1 - Corporate Social Responsibility and Financial Reporting Quality
yaser abbasabadi -
Open Access Article
2 - Investigating the Impact of Ethical Ideologies on Consumer’s Evaluation of Product and Company with regard to Moderating Role of Corporate Social Responsibility
S. Nayebzadeh Haniyeh JafariyanExtensive research has been done on social responsibility and its effects on business. The importance of this concept for organizations is also emphasized. Despite the fact that corporate social responsibility has become one of the leading managerial issues worldwide, r MoreExtensive research has been done on social responsibility and its effects on business. The importance of this concept for organizations is also emphasized. Despite the fact that corporate social responsibility has become one of the leading managerial issues worldwide, researchers in both business and academia have not considered its application to the growth of societies. The current study is aimed at filling this gap by investigating the consumer’s perceptions of corporate social responsibility and its role in the relationship between consumer’s ethical ideologies and evaluation of organization and product. The current research is applied in terms of purpose and it is correlation in terms of the approach. The research population consists of HajKhalifeh confectionery consumers in Yazd. Due to the unlimited statistical population, 355 questionnaires based on Morgan table, were collected using simple random sampling. The reliability of the questionnaire was assessed by calculating Cronbach's alpha coefficient and confirmed by 0.931. LISREL and SPSS software were used for data analysis. The results show that idealistic consumers have a positive understanding of the corporate social responsibility activities and they will eventually have a positive evaluation of the product and the organization. In contrast, relativistic consumers are not sensitive to the corporate social responsibility and do not perceive them positively, which leads to their negative evaluations of the product and organization. In other words, the type of ethical ideology of consumers leads to different perceptions of corporate social responsibility and to a positive or negative evaluation of the product and the organization. Manuscript profile -
Open Access Article
3 - Political and structural barriers to change the role of municipality from services provider to socio-services agent
محمدحسین بوچانیOne of the most important challenges facing municipalities as a key element in urban management is how to organize relationship with administrative and operational organization that located in a city. Local integrated management implemented just in a case of creating a MoreOne of the most important challenges facing municipalities as a key element in urban management is how to organize relationship with administrative and operational organization that located in a city. Local integrated management implemented just in a case of creating and adjusting a relationship between municipality and other organization as well as local and national division of works. Although the history of municipality-oriented urban management system exceeded more than 100 years, but because of deficiency in political and institutional structure’s and also reliance on oil revenues Couse to institutionalizing the concentrated system in managing of countries affairs.. this situation seriously in conflict with urban sustainability and good governance principles. Urban management in Tehran from starting point of forming of councils till now has taken a community-based approach because of relationship with social structure’s and also perception of daily exceeding socio cultural, economic and environmental problems. Apart from greatly exaggerated out comes, we could see this change in attitude in accepting of corporate social responsibilities(CSR) in municipality oriented urban management that is in compliance with the global situation and going ahead toward good governance pattern. This study in addition to assessment of the context of this attitude change in urban management try to analysis challenges facing to the political and structural arena in Tehran. Methodology in this article is analytical and the needed data gathered by documentary methods. The results of study shows that the most important necessity to achieve the optimized and defined situation in urban management is to review in inter and intra organization relationship in municipality of Tehran in compliance with CSR. Manuscript profile -
Open Access Article
4 - The necessity of investment in social responsibility with a cultural pattern( case study:State banks)
Kazem Asgari Shahriar Azizi Asghar MoshabakiInvestment in CSR domain in organizations like banks which are profitable in nature and their existence depends on public trust of the community and customers, is essential and is rooted in the realization of cultural pattern in the field of social responsibility.Relyin MoreInvestment in CSR domain in organizations like banks which are profitable in nature and their existence depends on public trust of the community and customers, is essential and is rooted in the realization of cultural pattern in the field of social responsibility.Relying on the necessity of investment and by raising 3 main questions, the present research has tried to identify the CSR domains of banks, numerate the cultural features and lastly to assess the situation of banks in performing CSR according to the obtained criterion and present the four- dimentional and quantitative formats in order to explain the necessity of investment in this area.The method of this research is both qualitative and quantitative, which initially conducted a deep interview with the university and banking experts to recognize the domains and numerate the related features of the cultural and after the theoretical saturation, as a result four areas including customers, staff, community and environment were numerated and then 49 features of the cultural were extracted and classified via Tem analysis.In the next, in the quantitative part of the research,using the extractive data from the qualitative stage, a questionnaire with the Cronbach's alphaco efficient of 0.855 was designed using the available method, it was given to the experts. After statistical analysis using the mean and T test, it was found that the banks in CSR areas had weak and unacceptable performance due to lack of a cultural pattern in areas, had an unacceptable performance and havent invested in field. Manuscript profile -
Open Access Article
5 - The moderating effect of social responsibility on the relationship between investment and performance with emphasis on factors based on agency theory
farhad fazilat hashem valipour shadi shahverdianiThe main purpose of this research is to investigate the effect of social responsibility on the relationship between investment and performance of firms and the managerial compensation incentives, stakeholder engagement and government ownership as factors based on the ag MoreThe main purpose of this research is to investigate the effect of social responsibility on the relationship between investment and performance of firms and the managerial compensation incentives, stakeholder engagement and government ownership as factors based on the agency theory. The research method is quasi-experimental and the number of 127 firms in Iran Stock Exchange for the period of 1390 to 1396 were selected as the sample of study. Regression analysis based on panel data was used to test the hypotheses. Research results show that social responsibility reduces the sensitivity of investment to performance. Also, the effect of this variable on the sensitivity of investment to performance is stronger for firms with weak managerial compensation incentives and higher stakeholder engagement, but weaker for government companies. Manuscript profile -
Open Access Article
6 - Idiosyncratic Risk and Disclosure of Corporate Social Responsibility: Emphasizing the Role of Corporate Governance
Khatereh Kargarpour Vali Khodadadi Alireza Jorjorzadeh Allah Karam Salehi Ahmad Kaab Omeir -
Open Access Article
7 - تاثیر مقایسه ای مدلهای MRs و CSR بر مهارت درک مطلب زبان آموزان برونگرا و درونگرا
پژمان نورزاد مهناز سعیدی سعیده آهنگریاین تحقیق مطالعه تاثیر مقابله ای مدل CSR و MRS بر درک مطلب زبان آموزان برونگرا و درونگرا میباشد. برای انجام این تحقیق از 325 زبان آموز آموزشگاه زبان معرفت یک آزمون آیلتس گرفته شد که طی آن 225 نفر انتخاب شده و به آنها آزمون شخصیت شناسی آیزنگ ارائه شد که در نهایت 15 Moreاین تحقیق مطالعه تاثیر مقابله ای مدل CSR و MRS بر درک مطلب زبان آموزان برونگرا و درونگرا میباشد. برای انجام این تحقیق از 325 زبان آموز آموزشگاه زبان معرفت یک آزمون آیلتس گرفته شد که طی آن 225 نفر انتخاب شده و به آنها آزمون شخصیت شناسی آیزنگ ارائه شد که در نهایت 150 نفر انتخاب شدند. این تعداد نهایی انتخاب شده متشکل از 75 نفز زبان آموز برونگرا و 75 نفر زبان آموز درونگرا بودند. بنابراین این تحقیق متشکل از چهار گروه تجربی و دو گروه کنترل بود: چهار گروه تجربی متشکل از 1 ) 25 زبان آموز برونگرا با مدل CSR ، 2) 25 زبان آموز برونگرا با مدلMRS ، 3) 25 زبان آموز درونگرا با مدل CSR و 4) 25 زبان آموز درونگرا با مدل MRS و همچنین دو گروه کنترل متشکل از 25 زبان آموز برونگرا و 25 زبان آموز درونگرا . از دو تست آنکووا جهت آنالیز داده های این تحقیق استفاده شد که بر مبنای نتایج آنها زبان آموزان درونگرا با مدل (MRS) بهتر از زبان آموزان برونگرا با مدل (MRS) و درونگرا و برونگرا با مدل (CSR)بودند. Manuscript profile -
Open Access Article
8 - A Model of Corporate Social Responsibility in a Competitive Environment based on Improving Labor Productivity in Food Industry
Vahide Hajihassani Hassan Rangriz Babak HajikarimiThe present study on cooperate social responsibility(CSR) aimed at providing a model of CSR in food industry based on improving labor productivity. This qualitative research was an applied-exploratory one. To this end, 13 food industry experts were identified using targ MoreThe present study on cooperate social responsibility(CSR) aimed at providing a model of CSR in food industry based on improving labor productivity. This qualitative research was an applied-exploratory one. To this end, 13 food industry experts were identified using targeted and snowball sampling methods and were interviewed. The data was gathered through in-depth interviews and analysed according to the grounded theory with the Strauss and Corbin ‘s systematic approach. The results based on the grounded theory approach revealed that there were 161 open codes, 46 axial codes and 20 selective codes. According to the results of the study, the use of the model would result in improved customer experience, brand reputation and economic independence, which, in the current situation of the country that is under economic sanctions, is an effective factor in reducing Iran's dependence on other countries. Moreover, it was found that labour productivity can be improved through the cleanliness and neatness of the work environment. Manuscript profile -
Open Access Article
9 - فرا تحلیل پژوهشهای تاثیر مسئولیتپذیری اجتماعی سازمان(CSR) بر عملکرد منابع انسانی، نقش تعدیلکننده (فرهنگسازمانی، جنسیت و سن کارکنان)
مجتبی رمضانی اکبر قدرتی عباسقلی سنگی نور پور نادر بهلولی یعقوب علوی متین -
Open Access Article
10 - Investigating the Behavior of Composite Shear Walls with CFRF Reinforcement Based on Nonlinear Behavior of Concrete
mansour hemmatian mohammadreza shekari One kind of shear wall system is CSRCW which consists of two steel columns with stud and the column which is buried in reinforced concrete. This concrete cover can contribute to both load bearing and stiffness increasing. Studs are used to conne More One kind of shear wall system is CSRCW which consists of two steel columns with stud and the column which is buried in reinforced concrete. This concrete cover can contribute to both load bearing and stiffness increasing. Studs are used to connect concrete to steel columns which have a very significant role in this regard. This research attempted to use the CFRP system in order to increase the load of the system. CFRP as a suitable method for increasing strength of structures has been the focus of research in recent decades. In 2012, D. Dan investigated the function of CFRP in reinforcing shear wall. After verifying the Abaqus software, the outlet will also be examined to reinforce CFRP. As such, the base model without FRP reinforcement and strengthening model A are crossed X shape and model B are crossed K shape and model C just overlaps at the corners. The results showed an increase in the load of about 18% compared to the Model A which is the base model. Manuscript profile -
Open Access Article
11 - اولویتبندی عوامل مؤثر بر مسئولیت اجتماعی شرکتها در صنعت هواپیمایی ایران با روشهای CRITIC و COPRAS
مهدی فدایی حامد غیب دوستامروزه مسئولیت اجتماعی شرکتی (CSR) نقش مهمی در صنعت هواپیمایی دارد. هدف مقاله حاضر اولویت بندی عوامل مؤثر بر مسئولیت اجتماعی شرکتی (CSR) در صنعت هواپیمایی است. مطالعه حاضر با اولویت بندی عوامل موثر بر مسئولیت اجتماعی صنعت هواپیمایی ایران با استفاده از روش های (CRITIC) و Moreامروزه مسئولیت اجتماعی شرکتی (CSR) نقش مهمی در صنعت هواپیمایی دارد. هدف مقاله حاضر اولویت بندی عوامل مؤثر بر مسئولیت اجتماعی شرکتی (CSR) در صنعت هواپیمایی است. مطالعه حاضر با اولویت بندی عوامل موثر بر مسئولیت اجتماعی صنعت هواپیمایی ایران با استفاده از روش های (CRITIC) و (COPRAS) برای یافتن بهترین ایرلاین از بین پنج شرکت هواپیمایی ایران در سال 2021 انجام شد. معیار استفاده در حال حاضر پژوهشی که شامل 15 زیرمعیار است، نتایج نشان میدهد که مصرف انرژی بیشترین تأثیر را در بین عوامل تأثیرگذار دارد و شرکت هواپیمایی 3 رتبه اول را کسب کرده است. مطالعه حاضر به مدیران خطوط هوایی کمک می کند تا عملکرد CSR را با عوامل تأثیرگذار در صنعت هواپیمایی بهبود بخشند. Manuscript profile -
Open Access Article
12 - Investigating the Effect of Corporate Social Responsibility (CSR) on Attitude, Quality of Relationships, Employee Behavior and its Consequences
Akbar Ghodrati Mojtaba Ramezani Abbasgholi Sangi Noorpour Nader Bohlooli Yaqub Alavi MatinIn recent years, the widespread impact of corporate social responsibility (CSR) activities on stakeholders has led managers and experts to pay attention to the discussion (CSR) and employee behavior and attitudes. The purpose of this study is to identify the consequence MoreIn recent years, the widespread impact of corporate social responsibility (CSR) activities on stakeholders has led managers and experts to pay attention to the discussion (CSR) and employee behavior and attitudes. The purpose of this study is to identify the consequences (CSR) on employees, using the meta-analysis approach. The present study is descriptive in terms of purpose, quantitative in terms of applied use, and quantitative in terms of data. The study population was research, master's theses, and researches published in scientific-research journals conducted during the years (2010-2020) inside and outside the country. Having entered the meta-analysis process as a sample, the data were analyzed using CMA2 software. Among the 18 variables identified, 3 variables (%17) had an effect size below 0.3 and 8 variables (%44) had an effect size between 0.3 to 0.5 and also 7 variables (%39) have an effect size above 0.5. The results show that organizational social responsibility (CSR) has a significant relationship with all 18 identified variables, except (organizational pessimism, gender, and age). Manuscript profile -
Open Access Article
13 - Managerial over Confidence, Corporate Social Responsibility Activities, Corporate Performance and Financial Constraints
Mohadeseh Shaghaghi Shahnaz MashayekhAbstract The purpose of this study was to investigate the relationship between management overconfidence and social responsibility, to investigate the relationship between corporate social responsibility and performance with the moderating role of managerial overconfid MoreAbstract The purpose of this study was to investigate the relationship between management overconfidence and social responsibility, to investigate the relationship between corporate social responsibility and performance with the moderating role of managerial overconfidence and to investigate the relationship between corporate responsibility and corporate performance with the role of moderating financial constraints. This study is an appliedresearch in terms of purpose and a descriptive-correlation research in terms of nature and method. The statistical population of this research is the companies listed on the Tehran Stock Exchange. Using the data collected from the statistical sample of the research, which includes 138 companies, the research hypotheses were tested. To calculate managerial overconfidence, the capital expenditure ratio was used and to calculate the corporate social responsibility index, data envelopment analysis (DEA) method was used. Social accountability Data envelopment analysis method was used. The results show that managerial overconfidence has a positive and significant relationship with corporate social responsibility. Also, managerial overconfidence weakens the relationship between corporate social responsibility and company performance, and financial constraints do not moderate the relationship between corporate social responsibility and company performance. Manuscript profile -
Open Access Article
14 - Paradigm analysis of the production-oriented policies in Iranian oil & gas industry and the impacts on the local communities (Case of Study: Darkhovein local inhabitant)
Shahram Farzi mansor vosooghiDarkhovein oil field local community, along last century. have been encountered to sugarcane industries, nuclear power plant and oil and gas industries as three iconic symbols of the industrial development. The production-oriented policies domination, has had the enviro MoreDarkhovein oil field local community, along last century. have been encountered to sugarcane industries, nuclear power plant and oil and gas industries as three iconic symbols of the industrial development. The production-oriented policies domination, has had the environmental, social, cultural and political implications and caused accumulation of claims and unheard voices of the inhabitants of this geopolitical region. In the current essay by applying Grounded Theory (GT) approach among the oil industry officials and staff, we made an effort to give an explanation to the present status. The policies adopted by oil industry practitioners have been identified in four paradigm models: distrust, ignorance, interest preferences (short-term, individual, organizational) and conditional interaction and within them the Alienation, as the core phenomena, has been emerged. These policies, along with factors such as the lack of, the socio-cultural-environmental context of projects, the newness and lack of integrated implementation of corporate social responsibility(CSR) as well as the normative pressure of the local and corporate subcultures, have yielded various results and affected on the local community both social and individual dimensions. At social dimension,, consequences have led destruction of the traditional economy, the disruption of Indigenous knowledge, pollution and environmental degradation, increasing ethnic-security tensions.َAt individual dimension phenomena as life time job-seeking, feeling hopelessness- inefficiency- powerlessness -isolation, and dependency with mutual distrust have been emerged. Manuscript profile -
Open Access Article
15 - Explaining Human Resource Decision Making Model on Accepting Corporate Social Responsibility (CSR): (Case study: Physical Education and Health Department of Education in Khorasan Razavi)
Hadi Vatankhah Ali Fahiminezahd Seyyed Mostafa Tayabisani
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