Credibility

Open Access Article

1 - Investigating The Effect of Brand Credibility on Customer Loyalty in the Iranian Banking Industry
K. Heidarzadeh F. Ghafari S. Farzaneh

Customer churn is an ever-growing issue in the relational services sector, where business modelsultimately depend upon long-term relationships with customers as the basis for profitability.Businesses in this sector tend to view satisfaction andservice quality as the key More

Customer churn is an ever-growing issue in the relational services sector, where business modelsultimately depend upon long-term relationships with customers as the basis for profitability.Businesses in this sector tend to view satisfaction andservice quality as the key tools for increasing customer retention. The present study investigates therelations between brand credibility, satisfaction, loyalty commitment, continuance commitment, wordof-month recommendations and switching propensity. Our population includes industries andcompanies in five economic categories. We obtained a sample of 384 four shops located in theshipping centers of selected industries in Tehran. The data were from a questionnaire, and thehypotheses were tested using structural equation modeling. Our findings show that brand credibilityhas a positive impact on satisfaction, continuance commitment and loyalty commitment. Satisfactionenhances word-of-mouth recommendations and loyalty commitment. Continuance commitment has anegative impact on switching propensity. There is no significant relation between loyalty commitmentand word-of-mouth recommendations or switching propensity. Satisfaction does not have a negativeimpact on switching propensity. Manuscript profile

Open Access Article

2 - Fuzzy Mean-CVaR Portfolio Selection Based on Credibility Theory
S. Babak Ebrahimi Amirsina Jirofti Matin Abdi

This paper develops a fuzzy portfolio selection problem that minimizes conditional value-at-risk (CVaR) and estimates CVaR by fuzzy credibility theory and also calculates expected return by fuzzy credibility mean. Using fuzzy techniques makes the model more precise and More

This paper develops a fuzzy portfolio selection problem that minimizes conditional value-at-risk (CVaR) and estimates CVaR by fuzzy credibility theory and also calculates expected return by fuzzy credibility mean. Using fuzzy techniques makes the model more precise and accurate due to uncertainty of financial data. The use of CVaR helps investors make better decisions because it indicates the size of loss. This study considers some constraints for model including liquidity, cardinality, minimum and maximum investment proportion. The liquidity constraint is measured by turnover of each asset as a trapezoidal fuzzy number. The liquidity constraint converts to a linear constraint by using fuzzy credibility theory. Using CVaR as a risk measurement and efficient constraints makes the model appropriate and adequate for portfolio selection. Finally, a numerical example is provided by 10 stocks chosen from Tehran Stock Exchange Market in 2015 and it shows the effectiveness and applicability of the proposed model Manuscript profile

Open Access Article

3 - An Empirical Investigation of the Determinants of Users Acceptance of E-banking in Singapore: Based on Technology Acceptance Model
Shailender Singh

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Open Access Article

4 - Evaluating and Prioritizing Effective Factors in Selecting Celebrity Endorsements for Advertising Campaigns from the Consumers' Point of View
M. A. Abdolvand A. Hoseinzadeh Emam

Nowadays, the use of references group in product marketing and advertising is one of the major factors in companies' promotion strategies. Celebrities as one of the major tools in advertising can lead to encourage consumers to use specific products because of their spec More

Nowadays, the use of references group in product marketing and advertising is one of the major factors in companies' promotion strategies. Celebrities as one of the major tools in advertising can lead to encourage consumers to use specific products because of their special and unique abilities or characteristics. This study evaluate 11 factors of celebrities characteristics in order to figure out consumers believes and preferences. Finally, the factors that are effective in consumers' selection were identified and prioritized. In order to collect the required information, using questionnaire chosen 210 persons from 5  big area of Tehran ( north,south,west,east,center ) at cluster random sampling . Multiple regression with SPSS software was used for the data analysis. Study results showed that consumers' prioritizations are: celebrity popularity, multiple endorsements, celebrity-product match, celebrity credibility, celebrity physical attractiveness, celebrity-target audience, celebrity should be product user, celebrity controversy risk, previous endorsement, celebrity availability. Moreover 3 factors have significant effects that are: celebrity popularity, celebrity multiple endorsements, celebrity availability. Manuscript profile

Open Access Article

5 - Mobile-Banking Adoption by Iranian Bank Clients
M. Behboudi A. Abedini Koshksaray M. Jalilvand Shirkhani Tabar

This study is designed to provide some insights into factors affecting the adoption of mobile banking in (MB) Iran. Encouraging clients to use the cell phone for banking affairs, and negative trends in the adoption of this technology makes it imperative to study the fac More

This study is designed to provide some insights into factors affecting the adoption of mobile banking in (MB) Iran. Encouraging clients to use the cell phone for banking affairs, and negative trends in the adoption of this technology makes it imperative to study the factors affecting the adoption of mobile banking.Thisstudy builds a comprehensive theoretical model explaining mobile banking adoption. A survey was adminstered to validate critical factors in Iran. 361 students participated in this study. The SEM techniques used to incorporate the construct validity and testing the hypotheses. The AMOS software was used to analyze the statistics. We examined eight latent variables of perceived usefulness, perceived ease of use, need for interaction, perceived risk, perceived cost, compatibility with life style, perceived credibility and trust. We found that these constructs successfully explain adoption of mobile banking among Iranian clients. Adaptation with life style and trust are found to be the most significant antecedents explaining the adoption of mobile banking. The present research is the first study using Structural Equation Modeling in order to test MB in Iran. Moreover, we examined eight variables which in comparison to previous study that used four or five variables, show more variance.  Manuscript profile

Open Access Article

6 - Staff Role in Encouraging Customer Citizenship Behaviors (Subject of the Study: Tejarat Bank, Top Branches in Tehran)
K. Hamdi N. Karami

The current research aims to assess the impact of personal role of service employees on encouraging the customer citizenship behaviors in the best branches of Tejarat Bank. The sample size of this research comprises 499 participants that are chosen by cluster sampling m More

The current research aims to assess the impact of personal role of service employees on encouraging the customer citizenship behaviors in the best branches of Tejarat Bank. The sample size of this research comprises 499 participants that are chosen by cluster sampling method. The data are gathered using quantitative research method and questionnaire and analyzed with the help of structural equitation modeling. Based on previous studies, in order to evaluate the customer citizenship behaviors, 6 variables were derived namely: credibility of service worker” “benevolence of service worker ,“commitment to the service worker”,” Personal loyalty to the service worker”,”interactional justice”,”distributive justice” The results indicate that the employees have critical role in stimulating the citizenship behaviors of customers. Manuscript profile

Open Access Article

7 - The Impact of Brand Credibility on Customers’ Loyalty from the Appliances Buyers Perspective
S. Ghorbani Ghavidel S. M. Shabgo Monsef

Due to the fact  that acquiring new customers is much costly than establishing a broader and deeper relationship with existing customers, the concept of  customers’ loyalty and brand recognition are important factors. One of the factors that create and i More

Due to the fact  that acquiring new customers is much costly than establishing a broader and deeper relationship with existing customers, the concept of  customers’ loyalty and brand recognition are important factors. One of the factors that create and increase customers’ loyalty commitment is brand credibility. Brand credibility is one of the most valuable assets of any company. Brands which bring additional credibility to customers can achieve a special place in consumers' minds. This is a descriptive – correlational with a casual approach and in terms of purpose it is an applied study. In this study, the relationship between brand credibility (that is defined as the trustworthiness and expertise) as the independent variable and satisfaction, commitment to loyalty and continuance commitment as dependent variables were investigated. The relationship between satisfaction, loyalty and commitment with willingness to change and oral recommendations to purchase as an  independent variables and  the relationship between commitment and willingness to change were tested. The population size in this study include all consumers of appliance products in Rasht. Stratified random sampling, a form of stratified sampling and proportional to size, is used. Data were collected from 412 completed questionnaires filled by household consumers. Hypotheses were tested by structural equation modeling methods and the results are as follow: Brand credibility has a direct impact on satisfaction, commitment, commitment to loyalty and continuous commitment. Satisfaction has a direct impact on commitment and oral recommendations to purchase. Satisfaction will reduce consumers willingness to brand change. Commitment to loyalty has no impact on the two dependent variables namely willingness to brand change and oral recommendations to purchase. Continuous commitment has no impact on willingness to brand change.                                                                                                  Manuscript profile

Open Access Article

8 - An Investigation on Effective Factors Increase of Customer Trust in Buying Internet Goods and Services
A. Sheikhi R. Shafeai H. Faroughi

This study investigated factors influencing increased customer confidence in purchasing goods and services have been conducted. Today, security and customer confidence in purchasing goods and services most major concern is the Internet. Many studies have been conducted More

This study investigated factors influencing increased customer confidence in purchasing goods and services have been conducted. Today, security and customer confidence in purchasing goods and services most major concern is the Internet. Many studies have been conducted to understand the dimensions of trust. Since customer confidence both in terms of logical and empirical relationships is an important variable, therefore it is essential to organizations providing goods and services in order to take steps to protect customers. In this research study Lee and Turban model has been chosen as the base model. This study considered the impact of each of the six hypothesized factors perceived credibility of organizations and companies providing goods and services, electronic infrastructure and its underlying factors, personal factors, customer knowledge, field experience, risk appetite, with a descriptive methods were studied on credit. According to the characteristics of the study population Stratified sampling method was used. To determine the sample size, the method is used to estimate the sample size Cochran. A questionnaire was designed based on a Likert and the sample consisted of 384 subjects were distributed. The population was divided into three groups that Of the 384 questionnaires, 128 population among banks the sample was stratified, 128 questionnaires to randomly between customer Refah chain stores, dealers, Sony, Samsung, LG, Internet Service Provider Companies and Among the remaining 128 questionnaires shows for dealers and customers that two-month intervals Since the beginning of the September 2011 to November 2011 held in Sanandaj Fairground, Using simple random sampling, were distributed. Findings confirm that the sixth hypothesis.   Manuscript profile

Open Access Article

9 - Investigating the Effects of Brand Credibility on Customer Loyalty in Public and Private Banks
M. Hassanzadeh A. Ghadiri

Achieving customer loyalty and satisfaction are important goals for today’s companies. This paper examines the importance of brand credibility and customer loyalty, proposing ways to present better services. Data from 534 samples were collected from More

Achieving customer loyalty and satisfaction are important goals for today’s companies. This paper examines the importance of brand credibility and customer loyalty, proposing ways to present better services. Data from 534 samples were collected from customers of Bank Melli Iran and Parsian Bank in Ghazvin. The results show that an increase in brand credibility has a direct and meaningful effect on customer satisfaction. Moreover, an increase in loyalty commitment has a direct and meaningful effect on word-of mouth recommendation , and anincrease in customer satisfaction has a direct and meaningful effect on loyalty. Manuscript profile

Open Access Article

10 - Investigating the effect of companies' political relations with the government and information asymmetry on short-term and long-term stock price volatility after initial public offering
razieh marvi Afsaneh tavangar hamzekolaie Farzaneh heidarpoor ali rohy

Given the importance of stock price fluctuations after the initial public offering for investors,the important factors that cause these fluctuations were examined. For this purpose, the political relations of companies with the government(using the methods of company si More

Given the importance of stock price fluctuations after the initial public offering for investors,the important factors that cause these fluctuations were examined. For this purpose, the political relations of companies with the government(using the methods of company size factors and the percentage of government ownership)and information asymmetry(using the difference in the offer and sale price range)were investigated that To examine the relationship between political communication and stock price volatility by comparing the means of two independent groups and Multivariate regression method was used to investigate the relationship of information asymmetry.Also,to examine the more accurate dimensions of this relationship, to examine the control variables of supplier reputation and credibilit(using three registered capital characteristics relative market share of initial supply and Number of managed initial public offerings)institutional ownership,earnings management, audit quality and number of shareholders.Findings show that companies'political relations with the government do not affect short-term stock price fluctuations,but these fluctuations in the long run are less for companies with political relations with the governmen (company size factors)than companies without connections. It is political Also, increasing information asymmetry increases stock price volatility after initial public offerings in the long run, but is not effective in the short run.Also, the reputation and credibility of the supplier does not affect price fluctuations, which indicates the lack of attention of investors in Iran at the time of initial public offering to the reputation and credibility of the supplier and the reputation and credibility of the supplier can not affect investors'decisions unlike research in other countries. Manuscript profile

Open Access Article

11 - Fuzzy portfolio selection under down risk measure by hybrid intelligent algorithm
Hojat Ansari Adel Behzadi Mostafa Emamdoost

Portfolio optimization is one of more important problems in financial area. The classic model consider that stocks is random variable with symmetric probability density function. But in real world, forecasting stock condition always faced with uncertainty and we need in More

Portfolio optimization is one of more important problems in financial area. The classic model consider that stocks is random variable with symmetric probability density function. But in real world, forecasting stock condition always faced with uncertainty and we need insert human factors in our forecasting. Fuzzy logic is one of methods that we can use this to model this condition. On other hand, experimental studies show that assets return isn’t normal and symmetric, so we should use down risk measure such as semi variance and semi absolute deviation.  In this research we consider two point in portfolio selection problem. Then we use two intelligent method based genetic and deferential evolutionary algorithm for solving the models. Making use of Tehran Stock Exchange data, it is concluded that considering semi absolute deviation has higher efficiency than semi variance model and intelligent method based deferential evolutionary algorithm has higher efficiency from intelligent method based genetic algorithm. Manuscript profile

Open Access Article

12 - A Hybrid Heuristic Algorithm to Solve Capacitated Location-routing Problem With Fuzzy ‎Demands‎
A. &lrm;Nadizadeh&lrm;&lrm; A. Sadegheih A. Sabzevari &lrm;Zadeh&lrm;

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Open Access Article

13 - Examining the authenticity of the confession before the competent court and general judicial officers
Ahmad Bajelan Seyed Mohammad Mehdi Ahmadi

Confession is considered as the best and surest reason for convincing the human conscience in condemning the accused, and its value is such that sometimes to express it, the perpetrators resorted to torture and even the death of the confessor. On the other hand, in many More

Confession is considered as the best and surest reason for convincing the human conscience in condemning the accused, and its value is such that sometimes to express it, the perpetrators resorted to torture and even the death of the confessor. On the other hand, in many cases, the confessions of the accused are not accepted by the court and are rejected by the judicial authorities, who, for example, reluctantly lose Reza and make it legally invalid, which in some cases even raises the possibility of police recourse. They assume in a biased and unfair way and consider it as a case against the accused. Since the police, and especially the detectives (according to the central confession of the ruling laws), are constantly dealing with the issue of confession and its margins, and in order to complete the case, they have to obtain a confession from the accused and consider it as the main reason for the crime. Therefore, it is necessary to be aware of the role of confession and its effectiveness and to be familiar with the causes of its corruption. Manuscript profile

Open Access Article

14 - R Provide a conceptual framework for the formation of referral advertising in the context of social networks
Mahsa Mosalla Vahidreza Mirabi Hasan Esmaeilpour

Although the importance of referral advertising for online business owners is well known; an important point that has been largely overlooked is the antecedents of referral advertising. Accordingly, the present study was conducted with the aim of providing a conceptual More

Although the importance of referral advertising for online business owners is well known; an important point that has been largely overlooked is the antecedents of referral advertising. Accordingly, the present study was conducted with the aim of providing a conceptual framework for the formation of referential advertisements in the context of social networks. This study has been done in terms of applied purpose and in terms of nature and form of implementation in a descriptive-survey manner. Antecedents of referral advertisements were identified through extensive literature review and a questionnaire in 7 dimensions and 24 items was designed accordingly. The statistical population of the study is the customers of online clothing stores in Tehran who have bought from these stores at least once (infinite community). Sampling was done by availability. The sample size was 400 people, out of which, 387 sound questionnaires were returned. For data analysis, partial least squares technique and PLS2-SPSS23 statistical software were used. Based on the results, it was found that the quality and credibility of information, website quality, innovation, attitude and social support all have a significant and positive effect on referral advertising. Manuscript profile

Open Access Article

15 - A novel existence and uniqueness theorem for solutions to FDEs driven by Lius process with weak Lipschitz coefficients
S. Siah-Mansouri O. Solaymani Fard M. M. Gachpazan

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Open Access Article

16 - Selecting The Optimal Multi-Period Stock Portfolio with Different Time Horizons in the Credibility Theory Framework
Younes Nozarpour Sayyed Mohammad Reza Davoodi Mahdi Fadaee

10.22034/amfa.2022.1953564.1709

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Open Access Article

17 - The tricks of the book Tabashir al-Hikma Raz Shirazi in making the habits of the life of the Prophet of Islam (PBUH) believable
zahra naseiri Saeed Qashqaei Ahmad Tahan

10.30495/farsij.2022.1946320.1573

Language has a paradoxical function as an important factor in the narration of mystical-historical habits. On the other hand, by broadening the imagination, it promotes the literature of historical texts and separates the reader from the world of reality. On the other h More

Language has a paradoxical function as an important factor in the narration of mystical-historical habits. On the other hand, by broadening the imagination, it promotes the literature of historical texts and separates the reader from the world of reality. On the other hand, with a linguistic approach to creating logic and the relationship between linguistic cause and effect, it returns the audience to the context of reality in order to accept, at the astonishing peak, mystical and historical habits. This article, by combining structuralist linguistics and pattern-oriented linguistics and using a descriptive-analytical method, examines the linguistic and metalanguage elements in the story of "The Birth of Mustafa (PBUH)" from the book Tabashir al-Hikma Raz Shirazi; The results of the research show that the author has made the most of the paradoxical function of language in creating credibility in order to make the life habits of the Holy Prophet (PBUH) believable. In this way, accurate characterization of historical people, narration of trusted people, accurate description of the places and time of life of the Holy Prophet (PBUH), dialogue element, variety of verbs and short sentences, use of letters for purposes Secondary has also made full use of. Manuscript profile

Open Access Article

18 - Explaining the future scenarios of banking industry brand credit with a future research approach
Hossein Zolfaghardehnavi Mehdi Mohammadzadehvashan Hossein Hakimpour Hamid Rezaeifar

10.30495/qrm.2023.1992177.1034

As the market conditions become more competitive in the banking industry, loyal customers are considered as the main capital. The reputation of the brand and its specialization play a significant role in creating customer loyalty. In this regard, the future research was More

As the market conditions become more competitive in the banking industry, loyal customers are considered as the main capital. The reputation of the brand and its specialization play a significant role in creating customer loyalty. In this regard, the future research was conducted with the aim of identifying and explaining the future scenarios of brand credibility in the banking industry with a quantitative-qualitative combined approach. The methodology governing the research is descriptive-analytical. The required inputs have been collected by library and field methods and have been analyzed using Mic Mac, Scenario Wizard, Vensim and Shannon's entropy model. The results of the research showed that out of the eighteen possible situations related to five scenarios with strong compatibility, the situations that express the future scenarios of the brand credibility of the banking industry on the verge of the crisis include the most possible possible situations. Based on this, the solution of providing financial facilities according to the customer's needs by using up-to-date technologies and deeper knowledge of the customer was recognized as the most appropriate solution from the experts' point of view. Manuscript profile

Open Access Article

19 - The Effect of Magnitude of Failure and Complaint Handling on Brand Credibility
Sajad Soleimani Shejani Narges Delafrooz

The purpose of this study was to investigate the effect of service failure and Complaint handling on brand credibility by mediating satisfaction with complaint handling and customer overall satisfaction. The population of the study consisted of all Pasargad insurance cl More

The purpose of this study was to investigate the effect of service failure and Complaint handling on brand credibility by mediating satisfaction with complaint handling and customer overall satisfaction. The population of the study consisted of all Pasargad insurance clients in Guilan province. A sample of 381 people was obtained using Krejcie and Morgan table. A total of 400 questionnaires were distributed. Finally, 385 questionnaires were filled out to be suitable and defective. Validity and reliability were reviewed and approved. In order to analyze the data have been modeling of structural equations with Smart PLS software. The results showed that complaints handling on satisfaction with complaint handling had a direct effect. Satisfaction with complaint handling also affects the overall satisfaction and brand credibility. In addition, the effect of overall satisfaction on brand credibility was confirmed. In addition, data analysis showed that the magnitude failure has adverse effect on satisfaction with complaint handling. Manuscript profile

Open Access Article

20 - A Comparative Study of the Electronic Evidence in Criminal Justice Systems of Iran and China
Babak pourghahramani Reza Ghaderi

10.30495/cyberlaw.2022.692009

Background and Objective: With expansion of cyberspace, crimes in this area have also spread. The need for credibility, seizure and collection of electronic evidence has been considered in various criminal justice systems. The purpose of this article is to comparatively More

Background and Objective: With expansion of cyberspace, crimes in this area have also spread. The need for credibility, seizure and collection of electronic evidence has been considered in various criminal justice systems. The purpose of this article is to comparatively study and analyze the position of electronic evidence in the criminal justice systems of Iran and China.Method: The present research employs a descriptive-analytical method in reaching its objectives. The rules and regulations governing electronic evidence in China and Iran have been studied and comparatively examined.Findings: Investigating cybercrime requires the seizure, collection and credibility of electronic evidence in the trial process. The laws and regulations of Iran and China have dealt with these issues separately and have provided solutions for criminal prosecution by criminalizing cybercrime.Results: The criminal systems of Iran and China have adopted different regulations and laws with regard to collection, seizure and credibility of the electronic evidence according to their own needs in the society. The legal system of China is more developed than Iran as far as its technical and specialization are concerned. The legal system of Iran, in its turn, follows a human rights approach of the same and attempts at restricting the authority of the justice administration law enforcement agents by stating their duties and responsibilities. Both of the systems use police force as the responsible body for collecting, seizure and credibility of the electronic evidence. Manuscript profile

Open Access Article

21 - A Robust Possibilistic Chance-Constrained Programming Model for Optimizing a Multi-Objective Aggregate Production Planning Problem under Uncertainty
Navee Chiadamrong Tuan Doan

10.30495/jiei.2022.1940333.1159

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Open Access Article

22 - A survey on information pollution in common data-bases of Islamic Azad University of Tehran Science & Research Branch in retrieving library information from the viewpoint of postgraduate students
fahimeh Babolhavaeji nafiye Gorjizade

Objective: The main purpose of this study is determining the information pollution in data bases shared by the Islamic Azad University, Tehran Science and Research Branch in library Information Retrieval from the viewpoint of postgraduate students and is determining the More

Objective: The main purpose of this study is determining the information pollution in data bases shared by the Islamic Azad University, Tehran Science and Research Branch in library Information Retrieval from the viewpoint of postgraduate students and is determining the average information pollution  in content of abstracts, bibliographic information, keywords and  contamination caused by writing. Methodology: The methodology in this research is documental and analytical survey .Two societies of research include five database: Emerald, Pro Quest, Science Direct, ISI Web of knowledge, Scopus and graduate students of Library and Information Science, Islamic Azad University, Tehran Science and Research branch. For this study two different questionnaires were used. Findings: The findings showed between the mean score of pollution Factors of bibliographic data to separate databases are significant differences. So that Proquest in this category is in the first place. It also was determined. the mean score of pollution factors in the abstract   of five databases, is no significant difference database. But ISI Web of knowledge Had little  more pollution than others. Comparison of pollution in the keyword information shows the mean scores between pollution factors to separate data bases are no significant different , so that Emerald has more pollution. It also was determined between the mean score pollution factor caused by writing data exists significant difference. So that in this group Science Direct is in the first place. Conclusion: Although these five bases are  studied in the humanities, but the results showed each database does  not meet all user needs entirely. To reduce pollution using standard thesaurus, fix any spelling mistakes and inappropriate information with competent judgment, reduce the contradictory information, stained bias and  biased information, misleading and unfounded is recommended.   Manuscript profile

Open Access Article

23 - Collaborative learnhng and critical thinking
Zahra Hosseini

The present research studied the effects of collaborative learning on critical thinking. An experimental and a witness group, each composed of 30 female mathematics students, were administered Critical Thinking Test (OCR, 2000). Next, the experimental group was taught a More

The present research studied the effects of collaborative learning on critical thinking. An experimental and a witness group, each composed of 30 female mathematics students, were administered Critical Thinking Test (OCR, 2000). Next, the experimental group was taught a course using the method of collaborative learning. The witness group was taught the same course using the method of lecturing. The results of MANCOVA showed that the experimental group outperformed the witness group in three subscales of critical thinking namely, critical analysis, credibility of evidence and critical evaluation. The way collaborative learning affects critical thinking skills is discussed.        Manuscript profile

Open Access Article

24 - Providing a comprehensive model for taxable income expressed by companies from different perspectives
Aliasghar mottaghi Nabi Najafi ahmad mohammady

Tax is the transfer of a part of the profit of economic activities that belongs to the government. According to the existing restrictions, governments are trying to collect the maximum tax by identifying high-risk taxpayers according to the laws and regulations. Thus, t More

Tax is the transfer of a part of the profit of economic activities that belongs to the government. According to the existing restrictions, governments are trying to collect the maximum tax by identifying high-risk taxpayers according to the laws and regulations. Thus, the purpose of this research is to provide a comprehensive model for the taxable income of companies in the light of the theories of trust and information validity. The statistical population of the current study consists of auditors of the Tax Affairs Organization with at least 10 years of auditing experience, who have conducted 15 semi-structured interviews in 1400 and 1401 using the theme analysis method. To extract the components, the qualitative method of theme analysis was used, and to extract the model, as well as to determine the weight of the components, one of the methods of the multi-criteria decision model (Shannon's entropy) was used. This comprehensive model can be a tool to realistically evaluate the declared taxable income of companies in terms of the effectiveness of the desired factors, audit factors, technical and systemic factors, environmental factors, company specific factors and financial and accounting factors. Manuscript profile

Open Access Article

25 - Providing a model to measure the credibility of auditors
Asal Bakhshian Forough Heyrani Akram Taftiyan

10.30495/faar.2024.1974591.3606

Knowing the reliability of financial information is of particular importance for various reasons, including conflict of interests, complexity of economic events, etc. On the other hand, the fall with fraud in large companies such as Enron and Tyco led to the issue of us More

Knowing the reliability of financial information is of particular importance for various reasons, including conflict of interests, complexity of economic events, etc. On the other hand, the fall with fraud in large companies such as Enron and Tyco led to the issue of using the services of independent auditors and careful monitoring and paying attention to the quality of audit reports. The purpose of this research was to provide a model to measure the credibility of auditors. The method used in this research is field and factor analysis. The statistical population of this research includes people active in the auditing profession, and the sample determined through Cochran's formula includes 142 people active in the auditing profession. The measurement tools used in this research were interviews and questionnaires taken from the results of the interviews. The questionnaire information was completed in 1401. The results obtained from the research showed that the components of checking independence, acceptance or continuation of work; correspondence file; permanent file; knowledge of the unit under consideration and its environment including internal controls; content tests; work planning, control and supervision; checklists and reports; How to perform the duties of the second manager; general assessment of audit files; general status of the audit institution; The status of human resources of the audit institution; functions of the audit institution; Compliance with the rules and regulations of the auditing profession and the external status of the auditing institution have an effect on the evaluation of the auditors' credibility. Manuscript profile

Open Access Article

26 - Investment portfolio optimization using value at risk under credibility theory with Z-numbers approach
Amirsina Jirofti Amirabbas Najafi

Z-numbers theory was proposed in 2011 by Lotfy Zadeh. This theory describe the uncertainty of information where any z-number is displayed by a pair of fuzzy number. Because of the uncertainty in the financial markets, this theory can be used in the investment portfolio More

Z-numbers theory was proposed in 2011 by Lotfy Zadeh. This theory describe the uncertainty of information where any z-number is displayed by a pair of fuzzy number. Because of the uncertainty in the financial markets, this theory can be used in the investment portfolio selection. As the first component of z-number is the fuzzy asset return and the second component is reliability of prediction of first component. We can use value at risk criterion for increasing efficiency of investment portfolio selection model. Due to consideration the uncertainty in asset returns and using value at risk, this model is an appropriate model for investment portfolio selection. The advantage of this method compared to the conventional fuzzy method is consideration uncertainty of expert knowledge and allocation reliability to their prediction of fuzzy parameter. Finally, we provide a numerical example from Tehran stock market. Manuscript profile

Open Access Article

27 - Developing a Fuzzy Multibjective Model for Multiperiod Portfolio Optimazation Considering Average Value at Risk
Amir Shiri Ghehi Hosein Didehkhani kaveh Khalili Damghani parviz Saeedi

The purpose of the present research is to provide a multi-period portfolio optimization model in a fuzzy credibility environment, aimed for end-of-period wealth maximization and risk minimization. The investor’s risk was measured using the Average Value at Risk (A More

The purpose of the present research is to provide a multi-period portfolio optimization model in a fuzzy credibility environment, aimed for end-of-period wealth maximization and risk minimization. The investor’s risk was measured using the Average Value at Risk (AVaR) as a coherent risk measure. The model is designed in such a way that, in addition to considering transaction costs, the investor will have the opportunity to allocate part of his wealth to a risk-free asset. In designing the model, in addition to the cardinality constraints, constraints such as the minimum “proportion entropy” (as the portfolio of diversification degree) and the expected returns of the portfolio in each period are considered. The results of the model running by MOPSO algorithm indicated that the model objectives in the optimum portfolios were better suited than those when the model was run with random weights. The results also indicated that an increase in the portfolio diversification degree reduced the amount of the final wealth. Manuscript profile

Open Access Article

28 - Assessing the credibility of auditors using artificial neural network
Asal Bakhshian Forough Heyrani Akram Taftiyan

10.30495/afi.2024.1987497.1229

Purpose: The credibility of auditors is directly linked to the added value of confidence in communication between the auditee and their audience. Consequently, the credibility of auditors takes precedence due to the significance of audited financial statements in facili More

Purpose: The credibility of auditors is directly linked to the added value of confidence in communication between the auditee and their audience. Consequently, the credibility of auditors takes precedence due to the significance of audited financial statements in facilitating transactions in capital markets. This research aims to measure auditors' credibility using artificial neural networks. Methodology: Initially, research variables were identified using grounded theory, and factor analysis was employed to analyze research questions. The final model for measuring auditors' credibility was then presented, and MATLAB software was utilized to measure auditors' credibility. This research was conducted in the year 1401 (Solar Hijri calendar, equivalent to 2022-2023 in the Gregorian calendar). Findings: The results revealed that various factors influence the evaluation of auditors' credibility, including examining independence, acceptance or continuation of work, correspondence file, permanent file, understanding the unit under scrutiny and its environment (including internal controls), content tests, work planning, control and supervision, checklists and reports, the execution of duties by the second manager, overall assessment of audit files, the general status of the audit institution, human resource status within the audit institution, functions of the audit institution, compliance with auditing profession rules and regulations, and the external appearance of the audit institution. Conclusion: The weed optimization algorithm outperforms the particle swarm optimization algorithm in predicting auditors' credibility. Based on the findings of this study, stakeholders in the auditing profession, especially the Iranian Institute of Certified Accountants responsible for assessing auditors' credibility, should pay attention to the identified factors that experts and professionals believe to have an impact on evaluating auditors' credibility. Manuscript profile

Open Access Article

29 - Psychometric properties of the Perceived Social Support Questionnaire and its relationship with the quality of life of nurses
Roghyeh Malakimahmoodabadi

The aim of this study was to investigate the factor validity and reliability of the Perceived Social Support Questionnaire and its relationship with the quality of life of nurses. This questionnaire was developed by Zemit et al. (2008). For this purpose, 355 male and fe More

The aim of this study was to investigate the factor validity and reliability of the Perceived Social Support Questionnaire and its relationship with the quality of life of nurses. This questionnaire was developed by Zemit et al. (2008). For this purpose, 355 male and female nurses were randomly selected from public hospitals in Tehran. Cronbach's alpha coefficient was used to evaluate the reliability of the questionnaire and exploratory and confirmatory factor analysis was used to determine its factor validity. Consistent with the results of Zamit et al.'s (2008) study, the present study showed that this questionnaire has acceptable internal consistency and Cronbach's alpha coefficients in its subscales are between 0.79 and 0.90. Also, the results of exploratory and confirmatory factor analysis confirm that the structure of the questionnaire has an acceptable fit with the data and all goodness indicators of the fit confirm the model. The results also showed that the components of friends, family and society have a positive and significant relationship with quality of life and its dimensions. Physical and mental health and quality of life in general had a positive and significant relationship with all dimensions of perceived social support (P <0.05). Therefore, this questionnaire can be a good tool to assess the perceived social support of nurses and ultimately the perceived social support has an impact on the quality of life of nurses. Manuscript profile

Open Access Article

30 - Describing the model of relationships between brand components, student behavior, credibility and value of the university brand in the Iranian educational system
Mohammad Reza Khanari Saeed Safariyan Hamedani Omeh Kolsoom Gholam Hosseinzadeh

The aim of this study was to model the relationships between brand components, student behavior, value and credibility of the university brand in the Iranian educational system through the exploratory mixed research method model. Its statistical population in the qualit More

The aim of this study was to model the relationships between brand components, student behavior, value and credibility of the university brand in the Iranian educational system through the exploratory mixed research method model. Its statistical population in the qualitative section was a group of professors of business and educational management and senior managers of Azad universities and in the quantitative section was the faculty members of the Islamic Azad University in 14 universities in Mazandaran province with 1487 people (328 women and 1159 Men). In the qualitative part, from the method of snowball sampling, 20 people and in the quantitative part, by relative stratified random sampling method based on Cochran's formula, 305 people were selected as a statistical sample. Data in the qualitative part were extracted through the implementation of Delphi technique with a semi-structured questionnaire and in the quantitative part gathered through the implementation of researcher-made questionnaires of 65 items on a statistical sample and analyzed using SPSS and AMOS software. The validity of the questionnaires was confirmed in terms of content and structure. Reliability and combined reliability were estimated and confirmed by Cronbach's alpha coefficient with 84%. descriptive statistics and inferential statistics were used to analyze the data. Findings showed that participatory behavior, citizenship behavior and students 'perceptual quality have an effect on the components of the brand and these components in terms of knowledge, identity, reputation and competitive position significantly affected students' behavior in terms of satisfaction, loyalty and word of mouth. Manuscript profile

Open Access Article

31 - The effect of famous endorsers of international brands on brand love through online brand interactions: Examining the role of brand attitude (Mac brand customers in Iran)
Fatemeh Behnam Feyzabadi, Omid Behboodi محسن مرادی

One of the most popular strategies used by advertisers is the use of celebrity endorsers. The credibility of the famous endorser has an effect on the interaction and communication of consumers in cyberspace. Therefore, the purpose of this research was to investigate the More

One of the most popular strategies used by advertisers is the use of celebrity endorsers. The credibility of the famous endorser has an effect on the interaction and communication of consumers in cyberspace. Therefore, the purpose of this research was to investigate the effect of famous endorser's credibility on brand interaction and brand love with the moderating role of brand attitude. This research is a survey in terms of practical purpose and implementation method. The statistical population is all users of the Mac brand in cyberspace, whose number is unknown and unlimited; Based on Morgan's table, 384 samples are considered available in a non-random way. The data collection tool was the standard questionnaire of NikHashemi et al., (2023). In order to measure the face validity according to experts, convergent and divergent validity and factor analysis were used, and Cronbach's alpha and composite reliability were used for reliability. Data analysis was done with PLS3 software. The results showed that celebrity endorser credibility had a direct effect on brand love. Also, the indirect effect of celebrity endorser credibility on brand love through the mediating role of brand engagement was also confirmed. Interaction with the brand had a significant effect on love for the brand. Also, the results indicated the influence of the famous endorser's credibility on the interaction with the brand, and the attitude towards the brand moderated this influence. Manuscript profile

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