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Open Access Article
1 - Presenting a Structural Interpretivel Model of Islamic Social Responsibility Policy in the Health System
ruhollah shahmoradi sirous tadbiri maryam MajidiThe purpose of this study is to investigate the issue of Islamic social responsibility in the health system and its related organizations. Therefore, this study aims to design a comprehensive linear model of the process of Islamic social responsibility event in the heal MoreThe purpose of this study is to investigate the issue of Islamic social responsibility in the health system and its related organizations. Therefore, this study aims to design a comprehensive linear model of the process of Islamic social responsibility event in the health system, considering that previous research indicates the lack of a comprehensive model of social responsibility in the health sector in the country. Research Method In this research, structural equation modeling is used. At first, the studied factors were reviewed by reviewing the literature and then the relationships between them were evaluated through the opinion of 22 decision makers and matrix-based questionnaire to evaluate the internal relationships among the factors in the form of self-interacting structural matrix. . According the results research, there is a relationship between the factors of economic gain, legal requirements, religious teachings and managerial personality, namely the process of occurrence of Islamic social responsibility in the health system and based on research strategies which include religious affairs, cultural affairs, Conducting social affairs is the implementation of necessary policies and formulating educational policies leading to the consequences of credit sustainability, organizational sustainability, human well-being, and health empowerment in the implementation of the main research topic. Manuscript profile -
Open Access Article
2 - investigate the effect of cultural factors on building trust in e-commerce in knowledge-based SMEs
Seyed Rasoul Hoseini Ammar Moghaddas Shargh Mahdi Ghaforifard Ehsan Mohammadi BajgiranThe purpose of this study is to investigate the effect of cultural factors on creating trust in e-commerce in small and medium knowledge-based companies located in Tehran Science and Technology Park. This research is applied in terms of purpose in terms of descriptive-s MoreThe purpose of this study is to investigate the effect of cultural factors on creating trust in e-commerce in small and medium knowledge-based companies located in Tehran Science and Technology Park. This research is applied in terms of purpose in terms of descriptive-survey method. The statistical population of this study is all managers and employees of knowledge-based companies located in Tehran Science and Technology Park. The statistical population of this study includes about 700 people. In this study, 248 employees and managers participated in this study using non-randomly available methods as a statistical sample. In this study, Structural Equation Modeling was used to analyze and test the hypotheses. The results showed that collectivism, avoidance of uncertainty and long-term approach do not have a significant effect on trust in business in small and medium-sized knowledge-based companies. The power gap has a negative effect on e-commerce trust in small and medium-sized knowledge-based companies, and masculinity has a positive effect on e-commerce trust in these companies. It was also found that trust in e-commerce has a positive effect on empowerment, cohesion and benevolence in small and medium-sized knowledge-based companies. Therefore, in order to achieve e-trust, it is recommended that the top level managers of these institutions make decisions in consultation with downstream people and regularly seek the opinion of downstream people in their decisions and have constructive interactions with them. Manuscript profile -
Open Access Article
3 - Analysis of Influential Factors on Consumer Behavior in Mobile Marketing
Tahereh Arbab Hojatollah Hamidi Mohsen GharehkhaniWireless technology introduced itself enjoying its high-speed as a significant feature with its emanation on mobile phones, and the global market was keen on using them as marketing tools. The present study is an applied survey, while its methodology is descriptive and MoreWireless technology introduced itself enjoying its high-speed as a significant feature with its emanation on mobile phones, and the global market was keen on using them as marketing tools. The present study is an applied survey, while its methodology is descriptive and analytical. Questionnaires were distributed among 284 students of Tehran University. Data were analyzed using structural equation modeling using Lisrel and Expert Choice software. Descriptive methods and inferential statistics such as Kolmogorov Smirnov, Binomial and Friedman tests and factor analysis were in this study. Tests findings showed that easy applicability, being knowledge-based and technology-based, positive and negative purchase variables make a significant impact on customer behavior in mobile marketing which are not considered as effective variables. The confirmation of all study assumptions indicates the significance of analyzing consumer behavior in mobile services Manuscript profile -
Open Access Article
4 - Obtaining a Model for Evaluating the Performance of the Health System in the Social Security Organization
Sedigheh Ebrahimi Daneshmand Touraj Mojibi Ali Mehdizadeh Amir Gholamaberi -
Open Access Article
5 - Analyzing the Impact of Technology Intelligence on Competitive Advantage in the Firm (Case Study: Pharmaceutical Companies)
Ali AminiIntroduction: Today, not only is the capability of quick and on time use of information and technological knowledge a big challenge for organizations, but also is the first priority that creates advantage for it. Technology intelligence is the process that provides the MoreIntroduction: Today, not only is the capability of quick and on time use of information and technological knowledge a big challenge for organizations, but also is the first priority that creates advantage for it. Technology intelligence is the process that provides the necessary awareness for decision making in the field of technology and helps in acquiring competitive advantage for the firm by gathering and analyzing information and technological knowledge. Methods: This is a descriptive research and its statistical society is all the Iranian companies in the second Iran Pharma exhibition in Tehran in 1395 (193 companies). The questionnaire of this research was distributed among all the participants in the exhibition and 98 correct questionnaires were received. Content validity of the questionnaire was confirmed by the experts and its reliability was calculated using Cronbach's alpha. SPSS software was firstly used to analyze the data and then Smart-PLS software was used for structural equations modeling by least partial squares. Results: The results of this research, technology intelligence had a positive impact (β=0.774) and significant (T=18.742>1.96) on the competitive advantage of pharmaceutical companies. Besides confirming the model, the results show that the technology intelligence variable has been able to take 59.8% of the changes in these companies by a impact coefficient of 0.774. Conclusion: According to the findings of this research, it can be said that by utilizing technology intelligence and also its significant positive impact on competitive advantage, one can see the acquisition, improvement, and promotion of competitive advantage in an organization. Manuscript profile -
Open Access Article
6 - Health and Safety Factors Affecting on Management of Nutrition Part in Social Security Hospitals with Approach of Modeling Structural Equations
esa fathi Amir Ashkan Nasiripour nader khalesi Reza ZiyariIntroduction: this study done to determine and provide a model for explaining the role and importance of the components needed In Social Security Hospitals due to importance of safety and health factors in the optimal management of nutrition part in hospitals and the la MoreIntroduction: this study done to determine and provide a model for explaining the role and importance of the components needed In Social Security Hospitals due to importance of safety and health factors in the optimal management of nutrition part in hospitals and the lack of clarity on the impact of these factors on the preparation, production and distribution of healthy food. Methods: type of this study was qualitative - quantitative. The research population consisted of managers of hospitals, environmental health experts and nutrition experts. The data collection tool was an information form, that was a Social Security treatment checklist that completed by direct observation and interviewing. Data collected using a questionnaire including 15 questions that gathered in three areas. Use of SPSS software and AMOS Software analyzed with approach of modeling structural equations. Results: In this study, 3 aspects identified that included safety and health, monitoring and control, and human resources. Obtained Fitness was very close to unit, indicated the strength of the model's one dimensional. Based on the confirmatory factor analysis, "good food storage" in proper temperature and " Inappropriate storage conditions for raw materials "had the highest and the least effect among safety and health factors with coefficients of 0.753 and 0.554 , Respectively . Conclusion: In order to better manage of nutrition section in hospitals, while emphasizing on issues of health and safety, it is necessary to consider other influential factors and this will be applied in the future planning of the managers of social security hospitals. Manuscript profile -
Open Access Article
7 - Organizational Vigor Creation Model in Universities
Behnoush Jovari -
Open Access Article
8 - Cultural Relativism in Earnings Management
R. Riahi A. Omri -
Open Access Article
9 - The Impact of Applying Brand Positioning and Customer Experience on Loyalty (Case Study: Hamrahe Aval)
Ramezan Noori Babian Mohammad Aghayee Nader Qaribnavaz Vahid NasehifarCurrently, due to market dynamics and the impact of various factors at the macro and operational levels, customer purchasing patterns face different operational concepts and the concepts of customer satisfaction and loyalty in terms of operation, with different indicato MoreCurrently, due to market dynamics and the impact of various factors at the macro and operational levels, customer purchasing patterns face different operational concepts and the concepts of customer satisfaction and loyalty in terms of operation, with different indicators on organizational performance, are effective. Also, attracting customers and providing value-creating services to satisfy them, the important thing is to maintain them in the company's value chain and to increase market share, especially customer share. The purpose of this study is to investigate the effect of using brand positioning and customer experience in loyalty. The present study is descriptive-survey and is applied in terms of purpose. The data collection tools were questionnaire that due to the high volume of the statistical population, using Cochran's formula, a simple random sampling method with a sample size of 415 was used. Content validity and convergence were used to assess the validity of the questionnaire and Cronbach’s alpha was used for reliability with a value of. /938. The collected data were analyzed at two levels of descriptive and inferential statistics. Structural equation modeling and Smart PLS were used to test the model and the research hypotheses. The results show that causal conditions have a positive effect on loyalty processes, intervening and context conditions. Underlying and intervening conditions have a direct effect on the processes and consequences of loyalty. Strategies have a positive effect on outcomes, but intervening and contextual conditions do not have a positive effect on strategies, and these two hypotheses are rejected. Manuscript profile -
Open Access Article
10 - Identifying and Prioritizing Factors Affecting the Development of Transportation, Customs and Transit Cooperation between Iran and Other Countries
Behzad Jafari fereydoun omidi Ghasem Rekabdar The purpose of this research is to identify and prioritize factors affecting the development of Iran's transportation, customs and transit cooperation with other countries. This research is a mixed research method. The qualitative part of the research includes i More The purpose of this research is to identify and prioritize factors affecting the development of Iran's transportation, customs and transit cooperation with other countries. This research is a mixed research method. The qualitative part of the research includes interviews with experts, so the intended statistical population was formed by experts familiar with the subject of the research. At first, the results of the qualitative part of the interview were coded with the data method of Foundation, Strauss and Corbin, and then the factors affecting the development of Iran's transport, customs and transit cooperation with other countries were identified and ranked. A closed questionnaire was used. The statistical population includes 12 experts in the qualitative section and 127 experts and customs managers in the quantitative section. Cronbach's alpha method was used for the reliability of the quantitative part of the questionnaire. In the next stage and step of the research, using the axial coding method and with analysis in the data theory of the foundation, the relationship between the classes produced in the open coding stage and the relationship of other classes with the central class are established in 6 headings, which are: 1. Conditions Ali, 2. central phenomenon, 3. strategies and measures, 4. intervening conditions, 5. contextual conditions, 6. consequences were obtained based on the paradigm model (Strauss and Corbin, 1998). Before that, considering these 6 classes and their relationship with each other, and with the opinion of professors and experts, the main and subcategories were identified from all the obtained indicators, and their priority and ranking were determined. In the quantitative part, the data analysis method including t-test and using structural equations has been determined and analyzed by SPSS and SmartPLS software. Manuscript profile -
Open Access Article
11 - Explaining environmental Criteria in companies with a phenomenological approach (Case Study: Cement, Lime & Waste Industry)
Roholla Baharloo Mahmoud Moeinadin Forogh HeyraniAt present, managers are under increasing pressure to not only reduce operating costs, but also to minimize the environmental impact of their activities and increase environmental performance. The main objective of this study is to identify environmental factors at the MoreAt present, managers are under increasing pressure to not only reduce operating costs, but also to minimize the environmental impact of their activities and increase environmental performance. The main objective of this study is to identify environmental factors at the corporate level. In order to achieve this, the research was carried out in two separate phases during the years 2018 and 2019.First, after studying the theoretical foundations of the research, a descriptive phenomenological baroque qualitative research method was used, based on the experiences of people involved in the field of research. Secondly, in order to confirm and meet the identified criteria, data analysis was performed by designing a questionnaire and conducting a survey of scientific experts.The result of the study is to identify 20 criteria and classify them into 4 general categories and in the second stage to confirm and fit the general structure of all instances using structural equation technique and factor analysis test. The research findings are effective in identifying and understanding environmental standards and adhering to them at the corporate level, developing environmental accounting standards across industries and encouraging organizations to implement green accounting and will have desirable consequences. Manuscript profile -
Open Access Article
12 - The Effect of Hani and Mumford's Learning Styles on Auditor's Professional Profession: Preferential Learning Theory Test
reza nematikoshteliLearning styles are considered to be the preferred methods for individuals to receive and process information. Hence, professional judgment is a function of the auditor's performance that can be influenced by learning styles. Therefore, increasing the quality of profess MoreLearning styles are considered to be the preferred methods for individuals to receive and process information. Hence, professional judgment is a function of the auditor's performance that can be influenced by learning styles. Therefore, increasing the quality of professional judgment improves the performance of auditors and ultimately improves the quality of auditing. In this regard, the purpose of this research is to investigate the effect of Mumford's learning styles on the auditor's professional judgment. the research method is a descriptive survey and from the perspective of the purpose, it is of an applied type that the standard questionnaire has been used. The research sample is 512 auditors working in trusted auditing firms of the stock exchange who were selected by a simple random sampling method. Also, research hypotheses were tested by modeling structural equations using LISREL software. The results show that Hani and Mumford's learning styles have a significant effect on the auditor's professional judgment. Thus, pragmatist, Reflector, Activist, and Theorist learning styles have the most impact on the auditor's professional judgment, respectively. The results of this research can help audit firms in hiring new auditors and when hiring employed auditors, to consider the type of learning styles they have, to increase the quality of auditing by improving decision-making and professional judgment. Manuscript profile -
Open Access Article
13 - Validating the Pattern of Moral Courage of Senior Managers in Iranian Governmental Organizations
هومن الوندی محمد محمدظاهریThe purpose of this study was to validate the model of moral courage of senior managers in government organizations. The statistical population of the study is all employees of Agricultural Bank in Hamadan province. 345 questionnaires were analyzed .In this applied rese MoreThe purpose of this study was to validate the model of moral courage of senior managers in government organizations. The statistical population of the study is all employees of Agricultural Bank in Hamadan province. 345 questionnaires were analyzed .In this applied research with quantitative approach and survey method in order to validate the only model presented for senior managers' moral courage in Iranian governmental organizations, a pilot questionnaire was designed and then the questionnaire was distributed to 15 research experts. Adjustments were made and after obtaining content validity, 30 items were selected as the main research questionnaire. These questionnaires were then provided to the statistical sample of the study using structural equations to calculate composite, divergent and convergent validity and Confirmatory factor analysis of the first and second order, validity of the original model and hypotheses They were tested .The results of calculations with the help of LISREL software confirm the model and the relationship between its variables. Accordingly, environmental factors are independent variables and affect organizational, individual and managerial factors. Affecting and influencing job factors and as mediating variables affecting the relationship between environmental factors and job factors such as executive suggestions to enhance ethical courage based on the model and its variables for senior managers in organizations. Government provided. Manuscript profile -
Open Access Article
14 - Human Resources Productivity with a Structural Equation Modeling Approach in the Organization
Ali Javadian Asadollah Mehrara Mohammadreza BagerzadehIntroduction and Objective: One of the main priorities of managers is the efficiency and improvement of services provided in the health sector to increase satisfaction and meet the level of people's expectations; Therefore, the goal of any organizations is to achieve pr MoreIntroduction and Objective: One of the main priorities of managers is the efficiency and improvement of services provided in the health sector to increase satisfaction and meet the level of people's expectations; Therefore, the goal of any organizations is to achieve productivity or efficiency and effectiveness. The purpose of the research is to develop a human resource productivity model. Method: In this study, 27 people of the decision-making team (participants) which included experts and university professors were involved in the qualitative phase. In order to collect data in a quantitative stage, all middle and basic managers of organizations with a bachelor's degree or higher were selected as a sample size equal to 384 people according to Krejcie Morgan table. The statistical community was Gorgan Province. Both field and library methods and questionnaire tools have been used to collect data. To analyze the data, statistical methods and tests were applied at both descriptive and inferential levels such as single-variable t-test, the Kolmogorov-Smirnov test, quantitative technique of Analytical Hierarchy process (AHP), and confirmatory factor analysis as well as software such as Excel, SPSS, LISREL, and Expert Choice. Results: Human resource productivity indicators extracted from previous research was presented as a model with the help of structural equivalence include seven main indicators (Structural-Managerial factors, Cultural factors, Individual factors, Ave Mel economic, environmental factors, risk factors intimacy and cooperation, socio-psychological factors) and 56 sub-indices. Conclusion: The research findings show that the proposed model can be used in all government organizations such as the Ministry of Science, Ministry of Health, etc. and public non-governmental organizations such as municipalities, housing foundation, social security organization, etc. For better performance of the proposed model, it is necessary to prioritize and localize the components and indicators for each organization separately. Manuscript profile -
Open Access Article
15 - Evaluation and Fitting of General Environmental Policy Making Model in Iran
Seyed Hossein Hosseini Karam Allah Daneshfard Gholamreza Memarzadeh Tehran Hooman BahmanpourBackground and Objective: Considering the importance of environmental issues in public policies of the country and considering the numerous problems in the field of environment, the purpose of this study was to evaluate and fit the proposed model for formulation of publ MoreBackground and Objective: Considering the importance of environmental issues in public policies of the country and considering the numerous problems in the field of environment, the purpose of this study was to evaluate and fit the proposed model for formulation of public environmental policies in the country. Method: This research is a descriptive and analytical study which was carried out to determine the validity and reliability of the model by designing the basic conceptual model and determining three basic dimensions (structural, content and context) and thirty sub-components. The initial model of the research was investigated and tested using SEM using Smart PLS 2 software. The model was then fitted at three levels: the fitting of the measurement model, the fitting of the structural model, and the general fitting of the model (GOF). Findings: The t-values for all questions were greater than 1.96 and the significance of the relationships was determined. On the other hand, convergent validity (AVE) model and divergent validity were confirmed with (0.91 and 0.8368, respectively). Also, a value of R2 (0.91) indicates the validation of the model using the above criterion and demonstrates the high power of predicting endogenous variables. Discussion and Conclusion: "Structural dimension" (path coefficient= 0.5227) has the highest effect on the public environmental policy network of the country and then "Contextual/Environmental dimension" (with path coefficient= 0.4597) and then "dimension" Content/Behavior (path coefficient= 0.0397) is in third place. Also, the GOF criterion was found to be equal to 0.55235, indicating a strong fit to the overall model. Manuscript profile -
Open Access Article
16 - Analyzing the Relationship between Risk and Performance Criteria with Emphasis on the Role of Risk Management Effectiveness in Companies Listed on Tehran Stock Exchange
Nasrin Ranjbar Shamsi Zahra Pourzamani Farzaneh heidarpoor Afsaneh Tavangar.Investors want to be aware of the performance of investment companies. The more information available and the more skillful the use of available information, the more accurate the performance of the company will be.The purpose of this study is to analyze the relationshi MoreInvestors want to be aware of the performance of investment companies. The more information available and the more skillful the use of available information, the more accurate the performance of the company will be.The purpose of this study is to analyze the relationship between risk criteria and performance with emphasis on the effective role of risk management in companies listed on the Tehran Stock Exchange. Therefore, the financial information of 132 companies between 1390 and 1397 was used as a statistical sample. In this research, the structure analysis method is used, which is a test of a special model of the relationship between variables, because this model is a comprehensive approach to test hypotheses about the relationships of observed and hidden variables. It has a significant effect and the effectiveness of risk management as an intervening variable modulates this relationship. Manuscript profile -
Open Access Article
17 - Providing a Model of the Relationship between the Financial Statements Comparability and Stock Price Crash Risk with Moderating role of the Audit Committee.
Abbas Daryabari Ghodratallah Talebnia Mohammad khodaei Valeh Zaghard faeygh ahmadi Hamidreza VakilifardAbstractComparability is one of the unique qualities of financial information that enhances its usefulness. The ability to compare financial statements as a specific feature of financial reporting quality can reduce managers' motivation to hide negative news. An effecti MoreAbstractComparability is one of the unique qualities of financial information that enhances its usefulness. The ability to compare financial statements as a specific feature of financial reporting quality can reduce managers' motivation to hide negative news. An effective audit committee, on the other hand, limits the opportunistic and biased behavior of managers and delays the identification of profits. Thus, the existence of an effective audit committee can be considered as an effective mechanism to reduce the Stock price crash risk and affect the relationship between the financial statements comparability and Stock price crash risk. Therefore, based on this reasoning, the present study, using the structural equation modeling approach, examines the relationship between financial statements comparability with Stock price crash risk and the moderating effect of the audit committee on this relationship. The statistical sample of the present study consists of 126 companies listed in Tehran Stock Exchange 2012-2018. The findings show that the financial statements comparability reduces Stock price crash risk. In addition, the results show that the audit committee moderates and exacerbates the negative relationship between the financial statements comparability and Stock price crash risk. Manuscript profile -
Open Access Article
18 - Develop a Model of Factors Affecting Investment Performance and Analyze and Compare with Structural Equation Methods and Data Panel
maryam ajam zahra LashgariThe power of profitability and increasing the wealth of shareholders in the enterprise requires the optimal use of resources and performance efficiency, especially in investment; In this regard, the effect of accounting information quality on investment performance was MoreThe power of profitability and increasing the wealth of shareholders in the enterprise requires the optimal use of resources and performance efficiency, especially in investment; In this regard, the effect of accounting information quality on investment performance was investigated by the role of auditing quality adjustment and capital cost; Therefore, the proposed theoretical model was first evaluated by distributing a questionnaire among 44 experts by Delphi method and analyzing it by structural equation method. Thus, the most effective factor was the quality of accounting information (profit forecasting) and audit quality (institutional size); Then, the theoretical model designed with selected factors with 138 companies listed on the Tehran Stock Exchange in the period 2013 to 2020 were tested by data panel method. The results showed that the quality of accounting information improves investment efficiency and more or less reduces investment; Also, the quality of the auditor and the cost of capital as moderators strengthen the relationship; These results were confirmed both by questionnaire analysis by structural equations and by regression method. The proposed model of this research can provide a good view of the factors affecting the efficiency of investment for stakeholders to provide the ground for improving the quality of investment and on the other hand to monitor the efficiency of investment. Manuscript profile -
Open Access Article
19 - Analyzing the Influence of Self-Esteem and Financial Knowledge on the Financial Behavior (Case study: brokerage of real investors of Eghtesade Novin Bank)
Hamid Reza Yazdani Habib Medikhani Dariush Ahmadi Amin AlivandiA successful and reasonable financial behavior and return in the capital market require self-esteem and financial knowledge in financial decisions. This research studies the influence of self-esteem and financial knowledge on financial behavior in a sample of 251 member MoreA successful and reasonable financial behavior and return in the capital market require self-esteem and financial knowledge in financial decisions. This research studies the influence of self-esteem and financial knowledge on financial behavior in a sample of 251 members of real investors with an online trading brokerage code in Eghtesade Novin who deal in Tehran Stock Exchange at least twice a weak. It is a descriptive correlation research, and questionnaire has been used to gather data. Data analysis has been done using structural equation modeling in LISREL software. The results show that self-esteem has a positive and significant impact on the financial behavior and mental financial knowledge. In addition, the objective financial knowledge has a positive and significant impact on the mental financial knowledge, but it does not have a positive and significant impact on the financial behavior. As a mediator variable, mental financial knowledge has a positive and significant impact on the financial behavior. Manuscript profile -
Open Access Article
20 - Assessment of the behavioral determinants of individual investors in Tehran Stock Exchange based on structural equation modeling
mohammad hasan Ebrahimi Sarve Olia Jafar Babajani Payam Hanafizadeh Bahram EbadpourInvestigation and behavioral finance analysis of investors and market participants nascent field of financial management is one of the topics. Integration can be considered classical economics and sciences of psychology and decision-making. While taking note of the rece MoreInvestigation and behavioral finance analysis of investors and market participants nascent field of financial management is one of the topics. Integration can be considered classical economics and sciences of psychology and decision-making. While taking note of the recent developments on the stock exchange, have all the internal and external factors considered in the nuances and micro-sighted, because this process of thought, conscience and mentally very wide variety of people (investors) that has this is a subjective understanding is important for transparency and a better understanding of the market. The importance of this issue more clear that time based on the participants ' stock, half of the stock market trading volume by investors is done and the number of fault component of this field over ninety percent of the active population of the stock market. In fact, this research has scientific literature in the country try to examine the factors influencing the behavior of investors to expand component and thereby a transparent decision making in preparation for the Tehran stock exchange offer. This study is a comprehensive and in-depth study after scientific literature, the primary conceptual framework to the essence of its experts to the Delphi technique is deposited after the third stage of theoretical saturation in Delphi, consensus and convergence is collected pursuant to and answers become the final framework of the study. This study proceeded to survey the essence of method of the Tehran Stock Exchange component of investors about the factors influencing the behavior of the righteous, and structural equation modeling method to finally proceed to the determination and ranking factors and the relationship between determinants of behavior factors on the Tehran Stock Exchange component of the investors. Manuscript profile -
Open Access Article
21 - A Model for Explaining Working Capital Management: A Structural Equilibrium Modeling Approach
Syed Ali Mahdian Iraj NoraveshWorking capital is a huge part of the company's capital and its management is of great importance. Because current assets and liabilities include items that directly contribute to the operating cycle of the company. Therefore, based on this argument, the present study a MoreWorking capital is a huge part of the company's capital and its management is of great importance. Because current assets and liabilities include items that directly contribute to the operating cycle of the company. Therefore, based on this argument, the present study aims to provide a model explanation for working capital with financial performance and profitability of the company with the approach of structural equation modeling. For this purpose, a sample of 159 companies accepted in Tehran Stock Exchange during the years 2010-2010 was selected. Working capital management (hidden variable) by observable variables (average payback period, average period of inventory turnover, average payment period, cash cycle, cash holdings, current ratio, and cash cycle turnover efficiency) and performance The financial and profitability of the company was also measured based on the rate of return on assets and the rate of return on equity. Following the assurance of the appropriateness of fitting the measurement and structural patterns of research, the results indicate that the management of working capital reduces financial performance. Also, the results of structural equations of this study showed that the management of working capital in accordance with the conservative policy of the manager leads to reduced profitability of the company Manuscript profile -
Open Access Article
22 - The Effect of Corporation Performance on the Correlation between Auditor's Professional Judgment and Fraud Detection
Mohammadreza Abbasi Astamal Hossein Rastkar RezaeiPurpose: The purpose of the present research is to review the effect of corporation performance on the correlation between auditor's professional judgment and his ability of fraud detection.Method: In terms of classification, this research is considered a descriptive su MorePurpose: The purpose of the present research is to review the effect of corporation performance on the correlation between auditor's professional judgment and his ability of fraud detection.Method: In terms of classification, this research is considered a descriptive survey. For data collection, a questionnaire was used. The research statistical population consisted of all 2959 members in the Iranian association of certified public accountants among whom the sample was chosen by simple random sampling. The number of statistical samples by Cochran formula was determined to be 341. For hypothesis testing, the structural equation method was used.Findings: The results showed that there is a positive relation between auditor's professional judgment and his ability to detect fraud while there is a negative correlation between corporation financial performance and ability to detect fraud. Moreover, corporation financial performance has a negative impact on the correlation between professional judgment and the ability of fraud detection. Therefore, auditors who have more professional judgment are more likely to detect fraud. However, as financial performance improves, fraud is less likely to happen in the company.Conclusion: It is important for the auditors to show more professional judgment during the auditing process in order to detect fraud. Furthermore, a corporation's financial performance can have a negative impact on the ability to detect fraud. It means that by the improvement of financial performance, the possibility of fraud in the economic agency decreases and thus the ability of fraud detection declines. Besides, as the auditors gain more understanding in terms of professional principles and regulations, their ability to detect and discover fraud as well as their professional judgment goes up. Manuscript profile -
Open Access Article
23 - Investigating the Effect of FinTech Implementation Components in the Banking Industry of Iran
Mohammad Gholami Peyman Ghafari Ashtiani Majid Zanjirdar Gholamali Haji -
Open Access Article
24 - Presentation of Structural Equation Modeling the Role of Human Resource Strategies on the Development of Job Performance
Abbas Sabet Saeed. Razeghi -
Open Access Article
25 - Exploring and Explaining Employees' Maturity Based on Quality of Work Life in Order to Present an Appropriate Model in the State Section of Iran
Maryam Oladi Hamdallah Manzari Tavakoli Saeed Sayadi Sanjar Salajeghe Ayub Sheikhi -
Open Access Article
26 - Assessing the Out-Of-Home Advertising Model of Consumer Products (Case study of food industry in Fars province)
Abdulaziz Shourangiz Hassan Biabani Mohammad Hossein Ranjbar -
Open Access Article
27 - Investigation the Effect of Knowledge Management on Organizational Agility
Houshang Taghizadeh -
Open Access Article
28 - Designing a sustainable supply chain model with an emphasis on behavioral factors for food products in Kermanshah
Seyed Reza Hasani Ahmad Jafarnejad Chaghooshi Hosein Safari Mohammad Reza MehreganThe purpose of this research is to provide a sustainable supply chain model with an emphasis on behavioral factors for food products in Kermanshah province. . This research is based on the purpose. On the other hand, it is a non-experimental type of research. Study of t MoreThe purpose of this research is to provide a sustainable supply chain model with an emphasis on behavioral factors for food products in Kermanshah province. . This research is based on the purpose. On the other hand, it is a non-experimental type of research. Study of the subject literature through library study such as books, journals, dissertations, articles, etc., was collected through a questionnaire of required data, then by statistical methods, the data were analyzed. have taken. Regarding the subject of this research, the study population consists of directors and staff related to supply chain in Kermanshah food companies, which number is 90 people. Data analysis using structural equation modeling and PLS software revealed that the training environment, innovation, motivation, empowerment of staff, mutual respect and mutual trust, and teamwork have a positive and significant effect on the sustainable supply chain with three indicators Environmental, social and economic. KEYWORDS: Sustainable Supply Chain, Behavioral Factors, Structural Equations, Food Industry. Manuscript profile -
Open Access Article
29 - The Relationship between Organizational Commitment and emotional Intelligence with Strategic Thinking Approach
Mahmud Mohammadi Mehdi Mortezavi Hossien Assadi Elham VahediNowadays, strategic thinking is recognized as a leading and valuable element in management science at organization and business systems. From a general point of view, strategic thinking is an insight and understanding from status quo and to taking advantage from opportu MoreNowadays, strategic thinking is recognized as a leading and valuable element in management science at organization and business systems. From a general point of view, strategic thinking is an insight and understanding from status quo and to taking advantage from opportunities. That class of managers that equip to strategic thinking capabilities are able to encourage others personnel to find the creative solution for the success of their organization. Organizational commitment is an important job and organizational attitude that affect in achieve to maximum capabilities of personnel and therefore organizational success. A review in the literature of this subject shows that in various researchers, more emphasis is on cognitive aspects of personal performance, and unfortunately, the effect of emotional aspects is ignored widely in organizational behavior researchers; so focus on emotional variables can explain initial result differences in the behavioral subject. This study is survey- explanatory and applied in nature. It attempts through the test, to appraise the level of emotional intelligence effect from Coleman (2001) opinion that includes self- awareness, self-management, social awareness and relational environment, on the organizational commitment from Allen and Miller (1991) opinion that include emotional commitment, norms commitment and continues commitment. Then with the study of adjustment role of strategic thinking variable on this relationship, accumulate in current empirical evidence. Necessary data for measuring research model is collected with a usage of a standard questioner and through the statistical population that includes staff from various levels of an organization. For analysis of research hypothesis, we used structural equations modeling and Pearson correlation and hierarchical regression. Also, fitness indexes obtained for research conceptual model, show that the model has a high credibility for explaining the relationship between key variables and components. Manuscript profile -
Open Access Article
30 - Corporate Social Responsiveness Evolutional Route and Deliver of Model for Its Conceptual Expansion in Iranian Organizations
Kiomars Ahmadi Mehdi Alvani Gholamreza MeamarzadeThis research aims at conducting a survey about the necessity of organizations' attention to their concerns in the society. To exit from the semantics uncondensed and structural framework of the organizational social area, this research tries to define the basis to solv MoreThis research aims at conducting a survey about the necessity of organizations' attention to their concerns in the society. To exit from the semantics uncondensed and structural framework of the organizational social area, this research tries to define the basis to solve the problems and actions in the applicative, strategic and fundamental ways. Among these, the expression of corporate social responsiveness is counted as an escape to exit from this confusion. The purpose of the research which is based on developmental application and the determined method is correlation via factor analysis. Sampling done by using Delphi technique has collected the data from elites and by questionnaire not necessarily based on randomly selecting. Recounting growth and genetic way of the expression of corporate social responsiveness, the research pays attention to the conceptual expansion with the triple factor analysis using LISREL software. In the first place the relation of indexes is tested, while in the second and third stages the relationship between components with the dimensions and the relation between the dimensions with the concept of corporate social responsiveness were tested respectively. This research provides a model for Iranian organizations in order to have an operational system in our country. This model identifies dimension, component, an index too. Manuscript profile -
Open Access Article
31 - The modeling of positive youth development on the basis of self- regulation social competence and parental bonding
Somayeh Dolati Roya Kouchakentezar Zohreh SadeghiafjehThe aim of this study was to model adolescent positive development based on self-regulation, social competence and parental bonding. The research method is correlation based on structural equations. The statistical population included all female students of the second y MoreThe aim of this study was to model adolescent positive development based on self-regulation, social competence and parental bonding. The research method is correlation based on structural equations. The statistical population included all female students of the second year of high school in Tehran, who are studying in 1998-99. Using cluster random sampling method, 400 students were selected. Instruments included: Goldoff Adolescent Positive Transformation Questionnaire (2014), Self-Regulation Questionnaire (2007), Flanner's Social Competence Questionnaire (1990), Parker Parental Transplant Questionnaire (1979). Data were analyzed using structural equation method. Perceptions of social competence can motivate students to engage in transformational tasks and life challenges and desirable conditions, and adolescents with high competence perceptions have appropriate adaptive functions. Therefore, motivational factors such as students' confidence in their abilities can be considered as predictors of positive adolescent development. One of the components of the external dimension and important in the process of positive development of adolescence, which is based on research results, is the parental bond, the family is the first context and context that the student experiences. Overall, the results of this study show that to model the positive development of adolescence, self-regulation, social competence and parental bonding can be emphasized and the obtained model can be used in teaching positive adolescent development. Also, the results of the study showed that the research has a good fit and the positive development of adolescence can be predicted based on the variables of self-regulation, social competence and parental bond and the research hypotheses were confirmed. Manuscript profile -
Open Access Article
32 - Inventing a communication model by creating innovative discussions of parents in the family
Mehrdad Shasavarian Gholamhossein Biabani Ali Mohammad Mazidi SharafabadiPurpose: Considering the importance of communication in the family, the purpose is to invent a communication model by creating innovative conversations on the part of the parents to strengthen the bonds within the family.Methodology: The design and validation of the mod MorePurpose: Considering the importance of communication in the family, the purpose is to invent a communication model by creating innovative conversations on the part of the parents to strengthen the bonds within the family.Methodology: The design and validation of the model was done with a mixed method, and the data was collected through interviews and then questionnaires. The statistical population is family experts and psychologists and then the families of Kermanshah city. Purposive sampling and then random sampling were done and the sample size was determined to be 200 people based on Klein's rule. In the qualitative part, the thematic analysis was done with Maxqda, and factor ranking was done with interpretive structural equations and Micmac.Findings: 21 factors such as respect, mutual understanding, allocation of clarity, awareness and proper implementation of roles, direct verbal and non-verbal relationships, recognition and provision of needs, intimacy of members, religious values, logical beliefs, problem solving, children Proper parenting, consultation between members, etc., were identified as dimensions of the model and they had the highest ranks in the ranking of the two factors of recognition and satisfaction of needs and intimacy between members. Manuscript profile -
Open Access Article
33 - Modeling the Causes of Business Failure Using Audit Variables: an Interpretive Structural Approach (a case study of agricultural firms in the Tehran Stock Exchange)
Vahid Farham Hossein Shafiee Abas Sheybani Tazaroji -
Open Access Article
34 - Applying Structural Equations Modeling (SEM) in Designing an Educational Effectiveness Model (Case Study: Governance Organization Employees)
Sedigheh HajiAbedi Hossein Eslami Seyed Alireza Afshani Javad Pourkarimi -
Open Access Article
35 - Studying the Status of Insurance Employees Stress Components and their Management in the Social Security Organization
Reza Shojaeian Saeed Sayadi Farzaneh Bigzadeh Abbasi Hamdollah Manzari Tavakoli -
Open Access Article
36 - Designing a progressive model of business growth for entrepreneurs at the bottom of the pyramid
Fereshteh Ansari Ali Badie zadeh Hojjatullah Abdul Maleki Ruhollah ZaboliHistorically, little attention has been paid to poverty in entrepreneurship studies. Therefore, after discovering the conceptual model of business growth for entrepreneurs at the bottom of the pyramid, this study examines it. In fact, the main question is what relations MoreHistorically, little attention has been paid to poverty in entrepreneurship studies. Therefore, after discovering the conceptual model of business growth for entrepreneurs at the bottom of the pyramid, this study examines it. In fact, the main question is what relationships can be effective in the favorable development of business for entrepreneurs at the bottom of the pyramid. Accordingly, the present study, emphasizing the pragmatic philosophy and paying attention to the mixed approach, investigated the relationships between the variables involved, using the strategy of grand theory with the help of interviews and questionnaires. All entrepreneurs include the bottom of the pyramid. In accordance with the statistical societies of the sample size of the study, 20 business experts have been considered in the interview section, and in the quantitative section, the required volume for the questionnaire has been considered as 350 people according to Hensler's quorum. It should be noted that this volume is determined according to the importance of the subject and the limited statistical population. In the applied technique section, it has been tried to check both point of view the face validity of the content and the reliability based on the agreement between the two coders in the interview section. And in the quantitative part, the sample size and the definition of the statistical population is determined by convergent and divergent validity. As a result, the eight main components were identified.. Also, based on the results of structural equations, the final model was fitted sufficiently Manuscript profile -
Open Access Article
37 - Identify The level of Organizational Intelligence With Behavioral-Emotional/ Social Approach
Mahnaz Karimi Abolhassan Faghihi Akbar Alam TabrizThe purpose of this research is to determine the components of organizational intelligence in two behavioral and emotional/social dimensions, and then Identify them in a commercial bank. In order to achieve this, after reviewing the literature, identification and divisi MoreThe purpose of this research is to determine the components of organizational intelligence in two behavioral and emotional/social dimensions, and then Identify them in a commercial bank. In order to achieve this, after reviewing the literature, identification and division of the components from epistemological view, was done in three groups: cognitive, behavioral and emotional/social, in order to present a conceptual model. Also in order to studying and verifying the model, necessary tests using structural equations, SPSS 23 software and Smart PLS software were done. Then the level of organizational intelligence was calculated by filling 128 questionnaires using random sampling method in the statistical population of Saderat Bank in Iran. The results has shown: the total level of organizational intelligence in Saderat Bank of Iran with the average of 14 components (8 components in emotional/social dimension and 6 components in behavioral dimension) was close to three out of five (2.28), and in total, the maximum values were seen in behavioral (stakeholders and communication) components, and minimum values were seen in emotional/social (encouragement, leadership) components. Since in component determining step, the study is exploratory, the information gathering was done using field research method, and the data gathering was done using questionnaires, then the study is a survey. Also the reliability and the validity of the testing methods were confirmed using related exams. Manuscript profile -
Open Access Article
38 - The Role of Interpersonal Organizational Awareness and Job Adaptability in Developing the Effect of Quantum Management Skills on Managers' Attitudes to Organizational Change
Jafar Beikzad Ali hedayat fasandozOne of the main causes of the backwardness of countries with natural resources and facilities, their failure to apply and implement scientific and capable management is based on the accepted principles of that society. The purpose of this study was to explain the model MoreOne of the main causes of the backwardness of countries with natural resources and facilities, their failure to apply and implement scientific and capable management is based on the accepted principles of that society. The purpose of this study was to explain the model of the effect of quantum management skills on managers' attitudes toward organizational change with the role of interpersonal organizational vigilance and job adaptability. For the purpose of this research, the research method is descriptive-correlative with the use of structural equation modeling. The statistical population includes all managers and deputies of Social Security Organization of West Azarbaijan province in 1397. They were chosen purposefully. To collect data, standard questionnaires with appropriate and reliable reliability were used. The findings of the analysis showed that quantum management skills have a positive and significant effect on managers' attitude toward organizational change, organizational vigilance and job adjustment, and this effect is stable when the mediating variables of organizational vigilance and job adjustment are introduced into the equation. The significance of all paths was larger than 96/1. The results of Sable test confirmed the role of interpersonal organizational vigilance and job compatibility significantly. As a result, the quantum model presented in this article acts as a tool for measuring performance and enhancing managers' readiness for change. The primary use of this model helps management to reduce structural entropy and synchronize employees with environmental changes. Manuscript profile -
Open Access Article
39 - Compilation of the Structural Equation Model for Predicting the Quality of Life of Retirees of the Social Security Organization of Ilam Province
Majid Bazy Seyed saeid Aqaei Tahmures ShiriStudying and analyzing the quality of life is one of the most important areas of social studies in different countries, and extensive studies have been conducted in different parts of societies. Based on this, this research seeks to develop a structural equation model f MoreStudying and analyzing the quality of life is one of the most important areas of social studies in different countries, and extensive studies have been conducted in different parts of societies. Based on this, this research seeks to develop a structural equation model for predicting the quality of life of social security retirees in Ilam province. The research method was survey type. The statistical population included all the retirees of Ilam province, 374 people were selected as a sample using Cochran's formula, and statistical information was collected from them with the help of medical records. The results of the research showed that the relationship of all extracted components on the quality of life of retirees was significant, and in the structural equation modeling section, all effects were significant with acceptable coefficients. The effect of the influencing factors (confusion of work identity with retirement identity, analysis of independence and competence and reduction of the meaning of life) on the disordered quality of life of retirees has the greatest effect with a coefficient of 0.49, followed by the causal conditions with the components (financial disorder, poor health and policies weak government) has a direct and significant effect on the disorderly quality of life of retirees with a coefficient of 0.35 and strategies; Lack of protection of pensioners' rights, poor funding, weak pension funds and irregular meal plan together have been able to affect the disorderly quality of life of retirees with a factor of 0.30. At the same time, the effect of outcomes and intervening conditions with coefficients of 0.16 and 0.13 have been able to have a significant effect on the quality of life of retired retirees. Manuscript profile -
Open Access Article
40 - The Impact of Research and Development on the Organizational Agility and Productivity of Production Factors Using Structural Equations and Dynamical System Approach
Seyyed mohammad Zargar Seyyed Abdollah Heydariyeh Seyyed Majid TaheriResearch and development (R & D) play an important role in the development of societies and the country's economic growth and developed and industrialized countries have put a considerable investment on these issues. The aim of this study was to investigate the effe MoreResearch and development (R & D) play an important role in the development of societies and the country's economic growth and developed and industrialized countries have put a considerable investment on these issues. The aim of this study was to investigate the effects of research and development on the organizational agility and productivity of the manufacturing companies in the industrial town of Semnan. In this research, after reviewing theoretical foundations and previous studies, a model of the effects of research and development on organizational agility and productivity was presented and validated using structural equation method. Then, based on the obtained results and using experts' opinions, a dynamic model was designed to show the dynamics of the variables over time. The validity of the model was evaluated and validated using system dynamic approach. The results in the first section indicate the positive significant impact of research and development activities on the agility and productivity. Additionally, the results of different simulations in the model revealed that an increase in research and development budget through a self-reinforcing loop after the twelfth month from the twelfth month after can make an increase in the agility and productivity in the form of exponential growth. Manuscript profile -
Open Access Article
41 - Investigating the Relationship between Environmental Uncertainty, Knowledge Management Capacity and Organizational Structure
Adel Fatemi Sadegh Feizollahi Alireza ShirmohammadiThe researchers have been investigating the subject of how knowledge management capacity would help organizational structures to overcome environmental uncertainty. Therefore, this research examines a comprehensive pattern to analyze the relationship between environment MoreThe researchers have been investigating the subject of how knowledge management capacity would help organizational structures to overcome environmental uncertainty. Therefore, this research examines a comprehensive pattern to analyze the relationship between environmental uncertainty, knowledge management capacity and organizational structure. The necessary data have been collected from 125 companies. The results of analyzing structural equations pattern show that environmental uncertainty tends to force companies to increase their knowledge management in order to show themselves in structural changes. Manuscript profile -
Open Access Article
42 - The Study of the Effects of Knowledge Management (KM) on Customer Relationship Management (CRM) in Refah Bank (case study: Kurdistan Province)
Adel Salavati Parviz Kafcheh Kayvan SalehpoorThis article studies the effects of knowledge management on customer relationship management. Our research method is descriptive and survey in nature. The statistical population is composed of all the employees serving in all the branches of Refah Bank across Kurdistan MoreThis article studies the effects of knowledge management on customer relationship management. Our research method is descriptive and survey in nature. The statistical population is composed of all the employees serving in all the branches of Refah Bank across Kurdistan totaling 180 people. In this study, we applied Principal Components Analysis (PCA) and structural relations (LISREL) to explore the factors and expand the items of our questionnaire. Our data were analyzed through path analysis and the Model of Structural Equations. The findings of our research indicate that knowledge management has got some positive and meaningful effects on different aspects of managing relations with customers (i.e., customer satisfaction, customer loyalty, customer absorption, and interaction) through knowledge resources. According to our findings, the highest rate of effectiveness of knowledge management has been on customer satisfaction followed by other variables including customer loyalty, absorption, and interaction with customer, respectively. Manuscript profile -
Open Access Article
43 - Investigating the Effect of Fun at Work on Human Resource Productivity (Case study: Islamic Azad University, Tabriz Branch)
Masoud Hejazi Fariba Tagipour farshiDespite the growth of labor organizations, little empirical research on the effects of fun at work has been done. In addition, measuring fun at work has not been done extensively. The direct relation of employee happiness to the productivity of organizations has encoura MoreDespite the growth of labor organizations, little empirical research on the effects of fun at work has been done. In addition, measuring fun at work has not been done extensively. The direct relation of employee happiness to the productivity of organizations has encouraged organizations to achieve greater efficiency by training their employees to have fun at work. In this study, we have attempted to provide a definition of joy and happiness and to enumerate their benefits for organizations and managers in order to encourage them to create a happy environment for their staff. The statistical population includes the academic staff members of Tabriz Islamic Azad University, 120 of who were selected as research sample through the use of Cochran’s formula. Structural equation modeling has been used for data analysis. The results showed that fun at work has a positive impact on the productivity (job performance)of the individuals. Manuscript profile -
Open Access Article
44 - Examining the Effect of Tax Culture on Tax Avoidance (Case Study: Gold Sellers and Physicians in South Khorasan Province)
Amin Karkon Habibollah Nakhaei Zohreh Hajiha -
Open Access Article
45 - Designing a financial model in the hotel industry of Yazd province with the integrated approach of interpretive structural modeling and structural equations
faeze sadat mirfakhraddini farzaneh jandaghi ardekani milad ebrahimiSince the influence of financial indicators in the hotel industry is undeniable, in this research, first, using the interpretive structural approach, a stratified model was designed for financial indicators, and then, using the structural equation approach, the relation MoreSince the influence of financial indicators in the hotel industry is undeniable, in this research, first, using the interpretive structural approach, a stratified model was designed for financial indicators, and then, using the structural equation approach, the relationships between the indicators were measured and investigated. The obtained results show that the eight factors identified in this field were placed in three levels. Based on the model obtained in this research, the economic factor which includes GDP indicators, economic growth, employment rate, etc. and looks at this industry from the perspective of macroeconomics is the most influential indicator in the hotel industry and as the initiating factor has been investigated. Also, according to the mechanism of the economic factor and its related definitions, this factor will be able to develop the performance and increase the efficiency of hotels in both financial and operational sectors. The economic factor will be able to implement the integration and integration of financial issues in the hotels in the best way and by creating coordination between the second level factors that include liquidity, debt, efficiency and risk indicators, provide the right context to gain profitability in hotels. By achieving the second level in the research model, hotels will be able to achieve profitability, which can provide the necessary background for the overall movement of the hotel towards increasing efficiency and, as a result, improving the financial conditions of hotels. Manuscript profile -
Open Access Article
46 - Investigating the Effectiveness of Organizational Capacities on The Adoption of Business Strategies in Iran's Food Industry
javid ahmadi farzaneh khaliliToday, due to the formation of a dynamic and competitive economic environment, the use of correct and timely strategies is an integral part of the competition of any industry. The main goal of this research is to identify organizational capacities and abilities in Iran' MoreToday, due to the formation of a dynamic and competitive economic environment, the use of correct and timely strategies is an integral part of the competition of any industry. The main goal of this research is to identify organizational capacities and abilities in Iran's food industry and to use them in the way of adopting correct and timely strategies to improve the organization's performance.The current research was conducted with a broad conceptual model and the use of a descriptive/survey method. The statistical population of the research is all the active food industry companies in the country, and the number of 221 companies has been determined as the sample size. Calculations were done by structural equation method and using lisrel software, and the validity of the questionnaire was confirmed by the analysis of elites and professors, and its reliability was confirmed by Cronbach's alpha test, average variance extracted. The findings indicate that there is a significant relationship between the organization's capacities and the organization's strategy orientation and performance. There is a positive and significant relationship between the marketing capabilities of the organization and the concentration strategy, managerial ability and cost leadership strategy, but the technological capacity in the organization is not sufficiently effective despite the positive and significant relationship with the concentration strategy.The final results show that by adopting Porter's general strategies along with identifying and increasing the quality of operators related to organizational capacities in Iran's food industry, the organization's financial and market performance can be significantly increased. Manuscript profile -
Open Access Article
47 - Determining the role of brand on the relationship between consumer culture and word-of-mouth advertising
Fereydoun OmidiThe purpose of this research is to determine the role of brand on the relationship between consumer culture and word-of-mouth advertising. The current research is applied in terms of purpose and descriptive in terms of survey type. The method of data collection was a su MoreThe purpose of this research is to determine the role of brand on the relationship between consumer culture and word-of-mouth advertising. The current research is applied in terms of purpose and descriptive in terms of survey type. The method of data collection was a survey and using a questionnaire tool, whose validity and reliability were confirmed. The collection of information is library and field, and for this purpose, a standard questionnaire was used to measure the variables. The statistical population of the research was the customers of medium and large stores in Khuzestan province, on the basis of which, a sample of 384 customers was obtained, including the indefinite population and according to Cochran's formula. The structural equation model has also been used to analyze the research data. The results obtained from the research showed that consumer culture has an effect on word-of-mouth advertising in medium and large stores. Consumer culture has an effect on the brand of medium and large stores. Brand influences the relationship between consumer culture and word-of-mouth advertising in medium and large stores. Manuscript profile -
Open Access Article
48 - Identification and analysis of factors affecting strategic entrepreneurial modernization in the Deputy of Transportation of Tehran Municipality
navab hoseyni parviz saeidi Roohalla SamieeIntroduction: Entrepreneurial strategic modernization causes extensive changes in the organization and the organization is more adaptable to the various needs of stakeholders, so the purpose of this study was to identify and analyze the factors affecting strategic entre MoreIntroduction: Entrepreneurial strategic modernization causes extensive changes in the organization and the organization is more adaptable to the various needs of stakeholders, so the purpose of this study was to identify and analyze the factors affecting strategic entrepreneurial modernization in the Deputy of Transportation of Tehran Municipality. Methodology:This research was applied in terms of purpose and descriptive-survey in terms of implementation method, which was performed by mixed exploratory method. In the qualitative stage, the research team consisted of 15 academic and organizational experts who were selected by judgment and snowball method. In the quantitative stage of the statistical population, all experts and customers of Tehran Municipality were indefinite that the sample size according to Krejcie and Morgan table was 384 people and simple random sampling method was used. The Delphi method was used to identify the factors and the structural equation modeling method was used to analyze the relationships of the variables with Smart Payals software. Results and discussion: Delphi results showed the factors affecting entrepreneurial strategic modernization, including 36 components in 9 dimensions (innovation and creativity, resources and capabilities of the organization, learning and changing managers' mental models, empowerment and freedom of action, service dynamics, strategy, redefining marketing mix strategies, External factors and intra-organizational factors). The results of structural equations also showed innovation and creativity (0.512), resources and capabilities of the organization (0.349), learning and changing mental models of managers (0.307), empowerment and freedom of action (0.321), service dynamics ( 0.493), strategy (0.421), redefining marketing mix strategies (0.363), external... Manuscript profile -
Open Access Article
49 - Modelling effective factors in strengthening RC beams from the construction management view
habib allah poornamazian mohsen izadiniaStrengthening reinforced concrete beams using fiber reinforced polymer (FRP) materials compared to other strengthening methods due to its low weight and easy transportation, high resistance with less manpower has been accepted as a common practice in most countries. Ext MoreStrengthening reinforced concrete beams using fiber reinforced polymer (FRP) materials compared to other strengthening methods due to its low weight and easy transportation, high resistance with less manpower has been accepted as a common practice in most countries. Externally bonded reinforcement (EBR) and near surface mounting (NSM) reinforcement are common methods for FRP installation. In this research the strengths, weaknesses, opportunities and threats of these two methods are identified as the strengths, weaknesses, opportunities, and threats (SWOT) method from the perspective of construction management and then the structural equations modeling (SEM) method is used to investigate the relationship between each of these variables. Two separate models were used in the EBR and NSM methods that identify the relationship between strengths, weaknesses, opportunities and threats as hidden variables and then questionnaire questions related to each of these variables as explicit variables. Also, confirmatory factor analysis and Cronbach's alpha coefficient were used to assess the validity and reliability of the questionnaire, respectively. The results of this study showed that each of the EBR and NSM methods has different advantages and disadvantages and then management solutions were evaluated using SWOT technique and structural equation modeling. Manuscript profile -
Open Access Article
50 - Feasibility study of presenting a model for the effect of social participation on the regeneration of dis-functioned urban textures (Case study of Mashhad)
Rostam SaberifarUrban regeneration projects, especially in dis-functioned textures, face many bottlenecks, and one of the most important reasons is the lack of funding and the slow implementation process. Few successful projects show that constructive interaction between the people and MoreUrban regeneration projects, especially in dis-functioned textures, face many bottlenecks, and one of the most important reasons is the lack of funding and the slow implementation process. Few successful projects show that constructive interaction between the people and the government can solve this problem. To this end, great emphasis is placed on people's participation. But trying to persuade people to attend has not been very successful. For this reason, it is necessary to pursue the reasons for this problem and the areas for encouraging people to participate. For this purpose, the current research was conducted on the effective factors of people's participation in the regeneration of disfunctional textures in Mashhad. The research method was descriptive and analytical and a researcher-made questionnaire was used to collect data. The required data were collected from 900 citizens living in urban dysfunctional contexts. The determined samples were selected by multi-stage cluster sampling. Data were evaluated using correlation coefficient, one-sample t-test, Friedman test, structural equations and path analysis. The results showed that social participation and all its four dimensions (tendency to social order, sense of responsibility, sense of security and mobilization of groups) had an effect on the presence and participation of residents in recreation and the designed model has a suitable fit. According to the designed model and determining the effect of each factor in different dimensions of regeneration, this process can be followed more quickly. Manuscript profile -
Open Access Article
51 - Feasibility study of presenting a model for the effect of social participation on the regeneration of dis-functioned urban textures (Case study of Mashhad)
Rostam Saberifar Urban regeneration projects, especially in dis-functional textures, face many bottlenecks, and one of the most important reasons is the lack of funding and the slow implementation process. The limited successful projects that have been car More Urban regeneration projects, especially in dis-functional textures, face many bottlenecks, and one of the most important reasons is the lack of funding and the slow implementation process. The limited successful projects that have been carried out in this area show that constructive interaction between the people and the government can solve this problem. To this end, great emphasis is placed on people's participation. But efforts to persuade people to participate have not been very successful. For this reason, it is necessary to pursue the reasons for this problem and the areas for encouraging people to participate. For this purpose, the current research was conducted on factors that influence people's participation in the regeneration of disfunctional textures in Mashhad. The research method was descriptive and analytical and a researcher-made questionnaire was used to collect data. The required data were collected from 900 citizens living in urban dysfunctional places. The determined samples were selected by multi-stage cluster sampling. Data were evaluated using correlation coefficient, one-sample t-test, Friedman test, structural equations and path analysis. The results showed that social participation and all its four dimensions (tendency to social order, sense of responsibility, sense of security and mobilization of groups) had an effect on the presence and participation of residents in recreation and the designed model has a suitable fit. According to the designed model and the effects of each factor on different dimensions of regeneration, this process can be followed more quickly. Manuscript profile -
Open Access Article
52 - Identifying the components of social entrepreneurship and investigating their effects on empowerment of street children
alieh shekarbeigi parisa farahaniThe emergence of different social harms and lack of strategic and macro planning in countries has disrupted the natural growth and development of some children and has presented societies with emerging phenomena of labor children and street children. Therefore this rese MoreThe emergence of different social harms and lack of strategic and macro planning in countries has disrupted the natural growth and development of some children and has presented societies with emerging phenomena of labor children and street children. Therefore this research aims to identify the components of social entrepreneurship and to find its effects on empowerment of labor and street children. This is a descriptive -correlative study. The research population consisted of managers and the staff of empowerment offices of the city of Tehran that numbered close to 600 persons. Data collecting tool is a 27 items questionnaire that its validity was achieved by content and structure method and its reliability was calculated by Cronbach's alpha (0.935). The results showed that social entrepreneurship has direct effect on empowerment of street children. Of the components of entrepreneurship, highest and lowest effects were as follows, respectively: "basic principles of social entrepreneurship" with regression coefficient of 0.831 and "social entrepreneurial program" with regression coefficient of 0.691. Manuscript profile -
Open Access Article
53 - Assessments of sense of belong in historic area with emphasize on environmental and physical variables (Case study: Arg- Ganjalikhan, Mozafari and Ghaleh Mahmood’s areas in Kerman city)
Hamid Mohammadi Mitra GhorbiNowadays the concept sense of place is one of the important issues that the contemporary urban development is facing with. In the past cities used to have the high potential of providing interaction between man and space; but today despite of high potentials in most of MoreNowadays the concept sense of place is one of the important issues that the contemporary urban development is facing with. In the past cities used to have the high potential of providing interaction between man and space; but today despite of high potentials in most of historic areas, undesirable environmental and physical quality causes weakening of social ties among the inhabitants, lower sense of belonging and gradual decline of these areas. This issue motivated the authors to clarify the relationship between criteria of environment’s quality (environmental and physical) on sense of belonging in historic neighborhoods of the city of Kerman. Questionnaire was the main data collection method, and 374 questionnaires were distributed and analyzed. The results show a direct and meaningful relationship between the physical variables and sense of belonging but reverse and meaningful relationship between environmental variables and sense of belonging. In attention to components of physical variables and sense of belonging, in Arg-Ganjalikhan and Mozafari areas buildings and spaces has the highest effect over sense of belonging. However, in GhalehMahmood area it was accessibility. Regarding the components environmental variables and sense of belonging, it is notable that sound pollutions in Arg-Ganjalikhan, Mozafari and GhalehMahmood areas has the highest influence on the sense of belonging. The results of structural equations modeling also demonstrate that improving the condition of environmental and physical variables can improve the condition of sense of belonging as well. However, the influence of environmental variables on the sense of belonging was higher comparing to physical ones. Manuscript profile -
Open Access Article
54 - Evaluating and measuring the impact of competent urban governance on the level of satisfaction of citizens with the performance of the municipality (Study case: Lushan city)
Ali akbar Salaripour Mitra Parsaeian Milad Babaei elyasiIntroduction: One of the important approaches that have been presented in recent decades to improve the state of urban management is the "good urban governance" approach. Good urban governance is considered as an approach of the decision-making system and administration MoreIntroduction: One of the important approaches that have been presented in recent decades to improve the state of urban management is the "good urban governance" approach. Good urban governance is considered as an approach of the decision-making system and administration of urban affairs, and the municipal institution can be one of the best mechanisms to realize good urban governance.The purpose of the research: The purpose of this research is to analyze the level of satisfaction of citizens with the performance of Lushan city municipality under the umbrella of competent urban governance.Research methodology: In terms of the purpose, this research is part of applied research, and in terms of its nature and method, it is part of descriptive-analytical research. The statistical population of the research is made up of all residents over 15 years of age in Lushan city, and the sample number was calculated as 373 people using Cochran's formula. SPSS and Smart PLS software were used to analyze the data from the questionnaire. The geographical scope of the research: The area studied in this research is Lushan city as one of the cities of Rudbar city in Gilan province.Findings and discussion: The findings indicate that the validity variable extracted by the standard indicators of previous studies' questionnaires has construct validity. On the other hand, the research hypothesis shows that there is always a significant negative relationship between governance and the level of citizens' dissatisfaction with the performance of the municipality. Also, the path coefficient of this hypothesis is 0.178, which is confirmed with a significance level of 0.03. This means that the higher the increase in governance indicators, the lower the level of citizens' dissatisfaction with the performance of the municipality.Results: The results indicate that the citizens of Lushani are not very satisfied with the performance of urban management, especially the municipality of this city, so it is necessary to take action according to the data obtained from this research as well as the solutions presented in order to satisfy the citizens. Manuscript profile -
Open Access Article
55 - Regeneration the worn-out urban fabric with a good governance approach (Case study: worn-out texture of the city of Sari)
Mohammad Hakimpour Jalal Azimi Amoli gholam reza janbaz ghobadi Sadroddin MotevalliAbstractIntroduction: our country, a significant part of the old texture of the cities, which often form their primary and main core, has been neglected in the accelerated process of urbanization and urban development programs and have turned into worn-out and inefficie MoreAbstractIntroduction: our country, a significant part of the old texture of the cities, which often form their primary and main core, has been neglected in the accelerated process of urbanization and urban development programs and have turned into worn-out and inefficient urban textures .The subject of this research is the reconstruction of the worn-out texture of the city of Sari with the approach of good urban governance, and in it, an attempt has been made to answer the question of what the city of Sari is like in terms of the indicators of good urban governance and how it can be done using this approach. Recreated the worn-out urban fabric.Purpose: The purpose of research is to recreate the worn-out textures of Sari city with a good governance approach.Research method: It is a combination of library and field methods. In the library method, tools such as articles, statistics, statistical tables, etc. have been used in the field method, direct observation, free interview and researcher-made questionnaire. This information was entered into SPSS software and analyzed by statistical tests. Also, using Smart PLS software, the structural equation model of the research was set.Findings: The findings of the research show that more than 50 percent of the responses to the status of good governance and regeneration indicators are below average, which indicates the unfavorable status of these indicators in the worn-out fabric of Sari city.Results: The results show that there is a significant relationship between good governance and the regeneration of the worn-out urban fabric, and the three indicators of justice, legalism and collectivism have the greatest impact on the regeneration of the worn-out fabric.Key words: good governance, regeneration, dilapidated texture, structural equations, Sari city. Manuscript profile -
Open Access Article
56 - Investigation of Socio-Economic and Environmental Effects of Taleghan Dam Using Structural Equation Modeling
Vali Borimnejad Fatemeh SalimianToday water supply issue in large cities seems to be a big problem. This becomes more important with population growth and urbanization extension. To cope with this problem lots of irrigation and drainage projects have been implemented and operated that subsequently man MoreToday water supply issue in large cities seems to be a big problem. This becomes more important with population growth and urbanization extension. To cope with this problem lots of irrigation and drainage projects have been implemented and operated that subsequently many socio- economic and cultural effects have been brought to the areas . The objective of the present study is to survey the socio - economic and environmental effects of Taleghan dam to compare the two periods before and after the dam construction. The needed data have been gathered by use of a questionnaire and by interviewing 400 samples in the irrigation and drainage network’s region of Taleghan Dam, and encoded questions and outcome data have been analyzed in spss and lisrel software. The results showed an economic development in the region, but some factors like, lack of trust, lack of economic advantages and deficiency of facilities, decrease villagers’ willingness to invest. 63.3% of region’s environmental pollution has been increased mainly by the tourists. Not only is there no increase in Water sources but also they have been decreased. 98% of individuals declared that the people were not questioned in construction projects. About the coefficient of dam’s effect on region’s socio- economic and environmental development, the villagers have declared that the dam construction had no positive effect on region’s development. Manuscript profile -
Open Access Article
57 - Designing a native talent management model in Iran's national gas industry
Abdoljavad khalili Abdolghalegh Gholami karamallah daneshfardToday, talent management has become an essential requirement for organizations, and most of our organizations agree on talent capital and manpower that creates a competitive advantage. The purpose of this study is to design a native model of talent management in nationa MoreToday, talent management has become an essential requirement for organizations, and most of our organizations agree on talent capital and manpower that creates a competitive advantage. The purpose of this study is to design a native model of talent management in national gas industries. In terms of purpose, this research is an exploratory research in the qualitative part and an explanatory research in the quantitative part and in terms of method; it is mixed (qualitative and quantitative). In the qualitative section, using Delphi technique, among 15 managers and talent management specialists in Fajr Jam gas refinery, and in the quantitative section, the model test was conducted with a survey approach. The statistical population in the quantitative section also includes all the employees of Fajr Jam refinery, a sample of which was estimated using a random stratified sampling method of 278 people based on Cochran's formula. Then, through a researcher-made questionnaire and using structural equation modeling approach, after the content validity of the questionnaire was confirmed by experts, the convergence validity and reliability of the questionnaire were obtained based on Cranach’s alpha coefficient and combined reliability. The main floor was categorized. The findings of the quantitative section also confirmed talent management, including 10 dimensions of personal development, organizational strategy, recruitment, performance management, training, service compensation, discipline, political factors, labor supply, and government laws and regulations. Finally, according to the data obtained from qualitative and quantitative research, the native model of talent management was proposed. Manuscript profile -
Open Access Article
58 - Presenting a model of Human Resource Flexibility Enhancements at Saderat Bank of Iran
Mohammad Heidari Goujani Mehraban Hadi Peykani Reza Ebrahim Zadeh DastjerdiThe purpose of this study is to present a model of human resource flexibility enablers in Bank Saderat Iran .Human resource flexibility emphasizes the multiple talents of individuals through changes in their expertise, behavior, and learning .This research is a mixed re MoreThe purpose of this study is to present a model of human resource flexibility enablers in Bank Saderat Iran .Human resource flexibility emphasizes the multiple talents of individuals through changes in their expertise, behavior, and learning .This research is a mixed research that has been done in two phases, qualitative and quantitative . In the qualitative part, the phenomenological approach was used and in the quantitative part, the validation approach was used. The statistical population of the study is banking system experts and management experts and employees of Bank Saderat Iran. Structural equations, confirmatory factor analysis were used to fit the model using LISREL, Amos and SPSS software .Findings showed that the ranking order of the 6 identified dimensions of employee flexibility enablers are: training and development, organizational structure, managerial attitude, employee retention and organizational climate. The results of fitting indices of the general structural model of the research have been confirmed. Manuscript profile -
Open Access Article
59 - Prioritize the factors affecting the ambiguous marketing
reza arian shakib seyed nemat khalife mehdi kohandel mohialdin bahariThe aim of this study was to prioritize the effective factors in the marketing of sports products. The present study was a mixed research (qualitative-quantitative). The statistical population in the qualitative section included marketing experts and sports management p MoreThe aim of this study was to prioritize the effective factors in the marketing of sports products. The present study was a mixed research (qualitative-quantitative). The statistical population in the qualitative section included marketing experts and sports management professors who had articles or writings in the field of research, and in the quantitative section were consumers of sports products. Statistical sample was selected in the qualitative section of 11 experts until the theoretical saturation was reached using theoretical targeted techniques and snowballs. In the quantitative section, between 5 and 10 samples were required for each item, so 308 samples. Formed statistics. The data collection tool was a semi-structured interview in the qualitative part and a researcher-made questionnaire in the quantitative part. The reliability of the interviews was 0.85 by intra-subject agreement study. Content validity in terms of experts and construct validity (exploratory factor analysis) was used. Finally, six factors, namely business ethics, creativity and innovation, citizenship rights, utilitarianism, surprise advertising, and rules and regulations, influence the marketing of sports products. Therefore, novelty and attractive design in advertising, non-social discrimination, attention to citizenship obligations, creating and strengthening social norms, sustainability of advertising, increasing the desire to share advertising in the audience, cultural utilitarianism are suggested. Manuscript profile -
Open Access Article
60 - The impact of electronic auditing on the financial health in the government and government-related devices in Iran
Mahmood Hematfar Hafez Azadbakht Farid SefatiInvestigations carried out about administrative corruption at the world level show that this phenomenon is becoming more complex day by day, and this has made the most of the importance of adopting comprehensive solutions for a business unit from its professional requir MoreInvestigations carried out about administrative corruption at the world level show that this phenomenon is becoming more complex day by day, and this has made the most of the importance of adopting comprehensive solutions for a business unit from its professional requirements. The purpose of this research is to investigate the effect of electronic auditing on financial health in government and government-affiliated institutions of Iran. This research is a hybrid type of research and the research design is mixed exploratory. The statistical community of this research includes two parts. In the qualitative part of the research, it is in the opinion of experts and specialists who have experience in government and government-affiliated institutions in Lorestan province, Kohdasht city. In the qualitative part, saturation sampling is used. In the quantitative part, it was used to fit the model based on the criteria extracted from the qualitative part, according to the managers and employees of government and government-affiliated institutions in Lorestan province, Kohdasht city, to select the sample using random sampling available due to limited Being a research community, we do not have sampling. The tools of data collection in the qualitative part were semi-structured questionnaires and field interviews. In order to analyze the data, in the qualitative part, the Grand Theory method was used, and in the quantitative part, Pls software was used. The results of the open coding of the qualitative data collected using the interview tool show that 62 primary codes have been identified among 171 concepts. ... Manuscript profile -
Open Access Article
61 - Providing and analysis of green financing model of companies through the banking industry in establishing a sustainable environment
عباسعلی شیخ پرویز سعیدی ابراهیم عباسی آرش نادریانAbstract Environmental protection and sustainable environmental development are important concerns of human societies and the main unquestionable. Banks, considering the environmental risks in financing companies, play an essential role in protecting the environment an MoreAbstract Environmental protection and sustainable environmental development are important concerns of human societies and the main unquestionable. Banks, considering the environmental risks in financing companies, play an essential role in protecting the environment and moving towards a green economy. As one of the dimensions of green banking, green financing is an innovative financial instrument that tries to improve the environmental balance with the industries' development and economic growth. The present research aimed to design and analyze the financing model of companies through the Iranian banking industry in establishing a sustainable environment, which has a three-step approach. First, by interviewing 16 experts and encode, 77 components in the form of 21 categories were identified based on Grounded data theory, and the model related to design and hypotheses were identified. And next, the structural equation modeling method was used to evaluate the model-fitting and hypotheses test, which showed the significant results of the measuring and structural models, the optimal model fitting, and hypotheses confirmation. Then, by using the interpretive structural modeling method, the components of green financing were prioritized, in this stage, 20 components with the highest frequency of code were entered, and finally, the priority of the components was recognized in 6 levels. Manuscript profile -
Open Access Article
62 - Development of a structural model of driving behaviors based on mindfulness with the mediation of emotion regulation
Sadollah Noorbakhsh Mohammad Mehdi Shariat Bagheri Leila ZoghiThe purpose of this study was to develop a structural model of driving behaviors based on mindfulness mediated by emotion regulation.Using cluster sampling, 917 drivers were selected from three provinces of Tehran, West Azerbaijan and Kurdistan. Manchester Questionnaire MoreThe purpose of this study was to develop a structural model of driving behaviors based on mindfulness mediated by emotion regulation.Using cluster sampling, 917 drivers were selected from three provinces of Tehran, West Azerbaijan and Kurdistan. Manchester Questionnaire (1990), Freiburg mindfulness Questionnaire (2001) and Gross and John emotion regulation questionnaire (1998) were used to measure driving behaviors. In order to provide a simple picture of the relationships between the multiple variables of the research, the correlation matrix of the main variables of the research was calculated and then to test the hypothesis model, the structural relationships between the research variables were obtained through statistical method of structural equation modeling. The results showed that the models of measuring the studied variables and the structural model of driving behaviors based on mindfulness mediated by emotion regulation had a good fit. Mindfulness also had a direct effect on driving behavior of drivers. The emotion regulation variable could not play a mediating role between sensation seeking and driving behavior. Manuscript profile -
Open Access Article
63 - The effect of traditional education approaches and big data method on academic achievement of accounting students
Mohammad Namazi Zohre RaiessiAbstractThe purpose of this study is to investigate the effect of different teaching methods on the academic achievement of accounting students in order to determine the most effective teaching method experimentally and thus can improve academic achievement among accoun MoreAbstractThe purpose of this study is to investigate the effect of different teaching methods on the academic achievement of accounting students in order to determine the most effective teaching method experimentally and thus can improve academic achievement among accounting students. In this regard, using the traditional approach as well as new educational approaches, including the big data approach and comparing them with each other, their effect on students' academic achievement was examined. The population of this study includes all accounting students who were studying at the undergraduate level of Islamic Azad University, Shiraz in the academic year 1399-1398 and the study sample includes 247 students. In this research, using laboratory method and pre-test-post-test design, two experimental groups with traditional approaches and big data participated in Advanced Accounting 2, Cost Accounting 2 and Auditing 1. For each lesson, a group was considered as a control group. Data analysis was performed using structural equation modeling, Mann-Whitney nonparametric test and hierarchical regression. Findings showed that both big data teaching methods and traditional teaching methods have a significant positive effect on students' academic achievement. Also, the research findings showed that the effect of big data method education on the academic achievement of accounting students is more than traditional method education. The research results emphasize the need for big data method education in the accounting education program at the undergraduate level to increase students' knowledge. Findings also showed that the effect of traditional education and big data on academic achievement of accounting students in advanced Accounting 2, Cost Accounting 2 and Auditing 1, by controlling the variables of gender and grade point average of students has been positive and increased. Manuscript profile -
Open Access Article
64 - Modelling the Determinants of Formation of Informal Companies in Iran Tax System
Mehdi Mousapour Lafmejani Ahmad YaghoubnehadAbstract There is a problem called formal and paper companies that has been plaguing economic activists across the country for some time. These companies exist, but others benefit from them.The purpose of this study is to present a model of factors affecting the format MoreAbstract There is a problem called formal and paper companies that has been plaguing economic activists across the country for some time. These companies exist, but others benefit from them.The purpose of this study is to present a model of factors affecting the formation of paper companies in the country's tax system.Methodologically, this research is considered in the category of mix method, because two groups of participants were present in the form of qualitative and quantitative sections. In this study, a questionnaire and the method of structural equations were used. The results in a quantitative part in the form of presenting the model of this research showed that the use of foreign exchange tariffs by creating face to face in capital is the most effective factor for the development and formation of face-to-face companies in the country's tax system. According to the presented model, it is possible to identify fictitious companies to an acceptable extent and help to eliminate them and increase the transparency of the economy. Manuscript profile -
Open Access Article
65 - Religiosity, Professional Ethics of Accountants and Financial Reporting Fraud
اسماعیل خوشبخت امیرحسین تائبی نقندری حدیث زینلیAbstract The purpose of this paper is to investigate the effect of religiosity on financial reporting fraud by emphasizing the mediating role of accountants' professional ethics in Iran. The research variables were measured through a questionnaire. For this purpose, 40 MoreAbstract The purpose of this paper is to investigate the effect of religiosity on financial reporting fraud by emphasizing the mediating role of accountants' professional ethics in Iran. The research variables were measured through a questionnaire. For this purpose, 400 questionnaires were distributed among the members of the official experts of accounting and auditing justice throughout Iran. Finally, 312 items were accepted for analysis. Structural equation modeling (SEM) was used to test the hypotheses and Amos software was used for analysis. Findings showed that the religiosity of accountants has a negative and significant effect on financial reporting fraud and has a positive and significant effect on the professional ethics of accountants. Also, religiosity causes accountants to have a higher level of ethics, and this higher level of ethics is an effective factor in reducing financial reporting fraud by accountants, which shows the professional ethics of accountants, explains the relationship between their religiosity and reporting fraud. Manuscript profile -
Open Access Article
66 - Structural Equation Model Approach in Analyzing the Relationship Between Company Financial status and Value at Risk with Emphasis on The Role of Risk Management
Mohammad zamani Ghodratollah Emamverdi Yadollah Noorifard mohsen hamidian Seyedeh Mahboubeh JafariThe purpose of this study is analyzing the relationship between firm financial status and value at risk by emphasizing the role of risk management. Therefore, from value at risk information with the bootstrap simulation between the period of 2012 and 2019 and informatio MoreThe purpose of this study is analyzing the relationship between firm financial status and value at risk by emphasizing the role of risk management. Therefore, from value at risk information with the bootstrap simulation between the period of 2012 and 2019 and information of 138 companies in Tehran stock exchange (TSE) for statistical sample companies and the company's financial status criteria (performance measures and firm risk) and management criteria, as a moderating variable firms were used. In this study, the method of structure analysis which tests a specific model of relation between variables is used because this model is a comprehensive approach to test assumptions about the relationships of the observed and latent variables. The results of the hypotheses and model fitting showed that the firm's financial status on the value at risk is significantly effective and the risk management of this connection can be properly adjusted, however, performance measures were higher power in explaining the company's status as well as the value at risk. Manuscript profile -
Open Access Article
67 - The Relationship between Ethical Theories and Ethical Behavior in Auditors' Judgments
حسین رجب دری حمیدرضا وکیلی فرد حجت الله سالاری علی امیریAbstractThe purpose of this study is to investigate the relationship between ethical theories and ethical behavior in auditors' judgments. Ethical behavior is an important and vital issue for the auditing profession, without which public trust in the profession will be MoreAbstractThe purpose of this study is to investigate the relationship between ethical theories and ethical behavior in auditors' judgments. Ethical behavior is an important and vital issue for the auditing profession, without which public trust in the profession will be damaged and harmful effects will be felt on the profession. This research is an applied and descriptive-correlational study and its population include various auditors in the country, 164 of whom were selected using simple random sampling. Structural equation analysis and Smart PLS software were used to test the hypotheses. The general findings of the study show that there is a significant relationship between the theories under review and ethical behavior in auditors at the level of 77%. Also, the findings showed that other theories of altruism (22%), justice (29%), benevolence (58%), and virtue (21%) have a positive and significant relationship with ethical behavior in auditors. Also, there was no significant relationship between theories of conscientiousness and utilitarianism with ethical behavior in auditors. Examination of control variables also showed that there is no significant relationship between age and gender and the ethical behavior of auditors. Given the importance of professional ethics in auditing and the importance of philosophy of ethics and ethical theories to promote professional ethics, it is necessary to pay more attention to this issue to increase the level of professional ethics in the future. Manuscript profile -
Open Access Article
68 - Identifying and Ranking the Consequences of Internal Branding with the Structural Equation Approach (Case Study of Islamic Azad University, Khorasgan Branch)
Hooman amirahmadi mehrdad sadeghi siyamak korang beheshtiIn times of economic crisis, businesses and individuals take on more responsibility for higher education institutions; Higher education institutions are expected to have more efficient graduates and to be able to better meet the needs of employers. Universities face man MoreIn times of economic crisis, businesses and individuals take on more responsibility for higher education institutions; Higher education institutions are expected to have more efficient graduates and to be able to better meet the needs of employers. Universities face many challenges in developing macroeconomics and the needs of the local community. In order to survive in the higher education market, it is necessary to formulate policies that consider them as providers of educational services, and students, faculty and staff as the most important direct stakeholders. Therefore, it is necessary to study the effects of internal branding. From this research, the consequences of internal branding have been identified and ranked with the approach of structural equations of Islamic Azad University, Khorasgan branch. The present study is an applied research and in terms of the method of conducting a mixed research (qualitative-quantitative). The statistical population of the study is 12 experts. In the qualitative part, their opinions have been used to identify the effects and for modeling, the statistical population consists of a group of experts and professors of Khorasgan University, whose number was 440 people. Then, according to Krejcie and Morgan table, the sample size 205 people were obtained. Sampling method. In this research, sampling is available. Internal brand effects are first identified by Delphi technique, then structural equations and confirmatory factor analysis are modeled and ranked. Finally, the results showed that the internal branding consequences of Khorasgan University have 6 major outcomes for the organization, which are in order of priority. Organizational, national and international implications, individual implications, financial implications, cultural implications, and ultimately implications for employees. Manuscript profile -
Open Access Article
69 - Identifying and Prioritizing the Effective Factors of Fan Development in the Iranian Football Premier League and Presenting a Model
mohammadamin farrokhniya seyyed jafar moosavi nasrola mohammadiThe aim of this study was to identify and prioritize the effective factors of fan development in the Iranian Football Premier League and to present a model. The research method was a qualitative-quantitative mix with the exploratory approach and the statistical communit MoreThe aim of this study was to identify and prioritize the effective factors of fan development in the Iranian Football Premier League and to present a model. The research method was a qualitative-quantitative mix with the exploratory approach and the statistical community included experts in the qualitative section and spectators in the Premier League stadiums in the 98-99 season. 15 people in the qualitative section and 400 people in the quantitative section formed the statistical sample by the accessible method. The data collection tool in the qualitative part of the interview was semi-structured and the results of this interview were used in the form of a questionnaire with 13 main factors in the quantitative part. In this study, SPS software version 23 and PLS version 2 were used for content validity from the point of view of experts and structural validity (exploratory and confirmatory factor analysis) and modeling of structural-equations. Model fit index was reported to be 0.65 GOF = and the research results confirmed the final model in 13 factors. These factors are the interaction of staff and fans, distribution channel, fan management, public relations, recruitment program, quality and process, promotion, product, market power, location and facilities, incentives, law enforcement and pricing vote the most to the least impact. They have the support of developing fans in the Iranian Football Premier League. It is necessary to invest and pay attention to these areas. Manuscript profile -
Open Access Article
70 - Designing the model of flexibility of human resources in the conditions of merger in Iran's government organizations
Nasrin Jazani nahid azimian javad mehrabiNowadays, the flexible human force is the most important factor in responding to changes in the external environment, and after that, among the various strategies for the growth and development of organizations, mergers and acquisitions have become increasingly popular. MoreNowadays, the flexible human force is the most important factor in responding to changes in the external environment, and after that, among the various strategies for the growth and development of organizations, mergers and acquisitions have become increasingly popular. The purpose of the present study is to provide a model of flexibility of human resources in the conditions of integration. The research method is practical in terms of its purpose. The present research is mixed. The participants of the research are human resources specialists and experts who worked in the ministries of sports and youth before and after the merger, and university experts including professors in the field of human resources who have been teaching and researching in this field for at least 10 years. give In the current research, among the types of mixed research methods, an exploratory design of categorization type was used. In this project, qualitative data was first obtained through structured interviews, and in the second step, we will examine the relationships between indicators and factors of the model using interpretive structural modeling, and then use the Mic-Mc matrix to examine the degree of dependence and influence of each factor. One of the factors will be discussed. The presented model of the flexibility of human resources in the conditions of integration has 6 main themes, 21 sub-themes and 41 sub-indices and three levels of strategy (management, personnel, adjustment and proportionality).the management after the merger. Manuscript profile -
Open Access Article
71 - Designing a professional ethics model for faculty members of Islamic Azad University
seyed karim mousavy ghodsi ahghar zahra TalebObjective: The purpose of this study was to design a model of professional ethics for faculty members of the Islamic Azad University of Tehran. Method: The method of conducting research is mixed (qualitative-quantitative). In order to conduct this research, in addition MoreObjective: The purpose of this study was to design a model of professional ethics for faculty members of the Islamic Azad University of Tehran. Method: The method of conducting research is mixed (qualitative-quantitative). In order to conduct this research, in addition to the documentary study, the content analysis technique with MAXQDA12 software was used to identify the dimensions and components. The statistical population in this study was all experts in the field of professional ethics, which was conducted after 17 theoretical saturation interviews. Results: Finally, 5 dimensions, 20 components and 80 indicators were identified. The structural equation method of smartpls3 software was used to draw the pattern. Results: The results showed that the dimensions of education (0.669), behavioral (0.569), organizational (0.558), individual (0.414) and socio-cultural (0.353) were the most important in the professional ethics model, respectively. The validity of the model was evaluated with 4 dimensions (comprehension, adaptation, generalization and control) which showed high validity of the model. Manuscript profile -
Open Access Article
72 - Mediating role of organizational structure in relation between organizational culture and organizational commitment in Kermanshah Education Offices
kobra nari yahya safari mohammad mahdiyanThis research was carried out with the aim of investigating the relationship between organizational culture and organizational commitment with the intermediate role of organizational structure in the education and education of Kermanshah city. The statistical population MoreThis research was carried out with the aim of investigating the relationship between organizational culture and organizational commitment with the intermediate role of organizational structure in the education and education of Kermanshah city. The statistical population of the study consisted of 110 personnel employed in the Department of Education in Kermanshah 1 Division. Using Cochran formula, 85 individuals were selected as sample. Data collection was done by three standard questionnaires: organizational commitment, organizational culture, and organizational structure. Data analysis was done in two parts by descriptive statistics (frequency, frequency, mean, standard deviation) and inferential (Pearson correlation coefficient, simple linear regression, and structural equation modeling technique) using Excel, SPSS 22 and LaserL The analysis was done. The effect of mission culture and organizational commitment regarding the intermediate role of organizational structure in Kermanshah County Education Administration is 0.613 and its significance level is 0.033 and less than 0.05. Therefore, it can be concluded that between mission culture and Organizational commitment due to the intermediary role of organizational structure in Shiraz University's education administration Manuscript profile -
Open Access Article
73 - Investigating the Relationship between Knowledge capabilities and Orientation Entrepreneurship with Considering the mediating role of social capital in the Imam Khomeini Relief Committee of Golestan Province
حمید رضائی مهسا زمانیThe purpose of this study was to investigate the relationship between knowledge capabilities and entrepreneurial orientation with Considering the mediating role of social capital. This is a descriptive-correlational study that was conducted as a survey. The statistical MoreThe purpose of this study was to investigate the relationship between knowledge capabilities and entrepreneurial orientation with Considering the mediating role of social capital. This is a descriptive-correlational study that was conducted as a survey. The statistical population included the staff of Imam Khomeini Relief Committee in Golestan province with a volume of 750 people and the sampling method was simple random. The sample size was 256 based on the Krejcie-Morgan table. To collect data, Knowledge Capabilities Questionnaires Patrick and Sonia (2009), Entrepreneurial Orientation Antonik and Hisrich (2003) and Social Capital Nahapit and Gushal (1998) were used. The content validity of the questionnaire was confirmed by experts and the construct validity was confirmed by confirmatory factor analysis and the reliability was confirmed by Cronbach's alpha test and combined reliability. Then, the collected data were analyzed using Smart PLS software through correlation matrix, structural equation testing and model fit. The results showed that there is a significant relationship between knowledge acquisition and social capital. There is a significant relationship between knowledge creation and social capital. There is a significant relationship between knowledge storage and social capital. There is a significant relationship between knowledge distribution and social capital. There is a significant relationship between knowledge retention and social capital. There is a significant relationship between social capital and entrepreneurship orientation. Therefore, special attention to the capabilities of knowledge and social capital as a competitive advantage in the 21st century, will make the organization more successful in achieving its goals and leading to increase entrepreneurial capacity. Manuscript profile -
Open Access Article
74 - Psychometric characteristics of the cognitive emotion regulation questionnaire
Leila Pazoki Roya Kochak Entezar Afsaneh Ghanbary PanahThe aim of this study was to evaluate the psychometric properties of the cognitive emotion regulation questionn aire in university students.The data were collected from Islamic Azad University, Central Branch in Tehran in the form of cluster sampling. A sample including MoreThe aim of this study was to evaluate the psychometric properties of the cognitive emotion regulation questionn aire in university students.The data were collected from Islamic Azad University, Central Branch in Tehran in the form of cluster sampling. A sample including 360 individuals responded to the Persian version of cognitive emotion regulation questionnaire. Confirmatory factor analysis was used to check the validity. In confirmatory factorial analysis of the cognitive emotion regulation questionnaire using Amos 21, 10 questions were eliminated, culminating in a 26-item questionnaire with seven factors, confirming the theoretical background. The measurement model enjoyed a favorable fitting. Cronbach's alpha was used to check the reliability, which was obtained as 0.812for the 26-item questionnaire. Since the cognitive emotion regulation scale (26 items) enjoyed a good reliability and validity, thus it can be used in diagnostic and research areas Manuscript profile -
Open Access Article
75 - Structural equation modeling approach in explaining the relationship between cognitive emotion regulation and depression, anxiety, stress
Mansoureh Shahriyare Ahmadi leila Pazoki: The aim of this study was to evaluate relationship between the cognitive emotion regulation strategies with depression, anxiety, and stress in university students. Structural equations method was used for investigation of the relationships between the variables. The More: The aim of this study was to evaluate relationship between the cognitive emotion regulation strategies with depression, anxiety, and stress in university students. Structural equations method was used for investigation of the relationships between the variables. The data were collected from Islamic Azad University, Central Branch in Tehran in the form of stage cluster sampling. A sample including 360 individuals responded to the cognitive emotion regulation questionnaire, out of which 82 persons also responded to the depression anxiety stress scale (Dass .21), in addition to the cognitive emotion regulation questionnaire. In confirmatory factorial analysis of the cognitive emotion regulation questionnaire using Amos 21, 10 questions were eliminated, culmina- ting in a 26-item questionnaire with seven factors, which confirmed the theoretical background. The measurement model enjoyed a favorable fitting. The structural model among the variables (cognitive emotion regulation with Dass) had a suitable fitting. There was a negative significant relationship between the positive strategies of cognitive emotion regulation and the factors of Dass scale. Similarly, there was a positive significant relationship between the negative strategies of the cognitive emotion regulation and the factors of Dass Scale. Manuscript profile -
Open Access Article
76 - Presenting a model of self-regulated learning strategies and its effect on problem-solving methods of high school students in Tehran
zahra tafaroji gilavandani Amineh Ahmadi ghidsi ahgharObjective: The aim of this study was to identify self-regulated learning strategies and its effect on problem solving methods in education in Tehran. Method: The method of conducting research is mixed (qualitative-quantitative). In order to conduct this research, in add MoreObjective: The aim of this study was to identify self-regulated learning strategies and its effect on problem solving methods in education in Tehran. Method: The method of conducting research is mixed (qualitative-quantitative). In order to conduct this research, in addition to the documentary study, the content analysis technique with MAXQDA12 software was used to identify the dimensions and components. The statistical population in this study was all experts in the field of curriculum planning and educational management, which was conducted after 16 theoretical saturation interviews. Results: Finally, for self-regulated learning strategies, 3 dimensions, 9 components and 22 indicators were identified through content analysis. For the second variable, ie problem-solving methods, according to the Cassidy and Long (1996) standard questionnaire, there were 3 components and 24 indicators. The validity of the qualitative part, according to the experts, was confirmed and the reliability of this part was obtained by using the Copa formula of 63%, which is acceptable and shows the high reliability of the resulting codes. It was measured that all components were above 0.7. Finally, the structural equation method of smartpls3 software was used to draw the pattern. Results: The results showed that the dimensions of resource management strategies (0.932), cognitive strategies (0886) and metacognitive strategies (0.843) are the most important in the variable of self-regulatory learning strategies, respectively, and also self-regulatory strategies with a coefficient of 0.703 show the effect of 70 it has a percentage on problem solving methods. Manuscript profile -
Open Access Article
77 - Investigating the role of mediator of organizational justice and quality of work life in modeling the effect of spiritual intelligence on self-efficacy;Examining the views of teachers
jafar beikzad ali hedayat fasandozThe purpose of this study is to explain the effect of spiritual intelligence on teacher self-efficacy through the mediator of organizational justice and quality of work life. The population consisted of high school teachers in Naghadeh city, which were selected by rando MoreThe purpose of this study is to explain the effect of spiritual intelligence on teacher self-efficacy through the mediator of organizational justice and quality of work life. The population consisted of high school teachers in Naghadeh city, which were selected by random sampling method, 230 subjects. The descriptive - correlation research method is applied using structural equation model as an applied research. Data were collected by David King's standard intelligence questionnaire, Sherer's general self-efficacy, Walton's quality of work life, and organizational justice, Nijouff and Morell. In order to test the fitting goodness, structural equation modeling with partial least squares approach was performed. The results of the analysis showed that spiritual intelligence has a positive and significant effect on the teachers' self-efficacy, quality of work life, and organizational justice. Spiritual intelligence explains directly the quality of work life and organizational justice (0.26, 0.63, and 0.59) of teacher self-efficacy changes, respectively. And indirectly by mediating organizational justice and quality of work life, respectively, are 0.26 and 0.18, respectively, affecting self-efficacy. Organizational justice also explains 0.35 changes in quality of work life, and the variable of spiritual intelligence with organizational justice mediator explains 0.20 of changes in the quality of working life. The direct effect of organizational justice and quality of work life on self-efficacy is respectively 0.44 and 0.28, respectively. The significant coefficients of all paths are greater than 1.96. Manuscript profile -
Open Access Article
78 - Investigating the effect of staff training on employee empowerment with the mediating role of organizational culture and career path management
mohammad heydari gojani mehraban hadi peykan reza ebrahim zadeh dastjerdiThe purpose of this study is to investigate the effect of staff training on employee empowerment with the mediating role of organizational culture and career path management in Bank Saderat Iran. This research is a mixed research that has been done in two phases, qualit MoreThe purpose of this study is to investigate the effect of staff training on employee empowerment with the mediating role of organizational culture and career path management in Bank Saderat Iran. This research is a mixed research that has been done in two phases, qualitative and quantitative. In the qualitative part, the phenomenological approach was used and in the quantitative part, the validation approach was used. To fit the model from structural equations, confirmatory factor analysis was used using Amos and SPSS software.The research findings showed that by comparing the values of the indices with the standard values, it can be concluded that the fit indices The structural model has acceptable values and the model is approved.Bootstrap was used to determine the effect of indirect relationships, which showed that organizational culture and career path management play a mediating role in the relationship between training and employee empowerment. Learning and leading organizations, human resource empowerment is pursued as a mandatory and continuous process, given the differences and diversity of definitions and interpretations in the literature in the field of human resource empowerment, having a valid and practical model, including basic needs It is considered the mana of the third millennium. The most important and vital asset of any organization is the human resources of that organization. The quality and capability of human resources is the most important factor in the survival and life of the organization. Capable human resources create a capable organization. Manuscript profile -
Open Access Article
79 - Designing a model to promote knowledge sharing motivation among faculty members
Roya Safari Reza Sorani Yancheshmeh Saeed Alizadeh Afsaneh Zamani MoghadamThe purpose of this study was to design a model to promote the motivation of knowledge sharing among faculty members. The method of conducting research is mixed (qualitative-quantitative). In order to conduct this research, in addition to the documentary study, the cont MoreThe purpose of this study was to design a model to promote the motivation of knowledge sharing among faculty members. The method of conducting research is mixed (qualitative-quantitative). In order to conduct this research, in addition to the documentary study, the content analysis technique with MAXQDA12 software was used to identify the dimensions and components. The statistical population in this study were all experts in the field of knowledge management and management of higher and educational education, which was conducted after 11 theoretical saturation interviews. Confirmation of components and indicators was used by 15 experts, who finally approved 9 components out of 10 components and attitude component, and also 47 indicators were approved out of 62 indicators. The structural equation method of smartpls3 software was used to draw the pattern. The results showed that the components of knowledge sharing culture (0.998), trust (0.995), emotional commitment (0.993), reputation (0.991), and knowledge self-efficacy (0.940), and reward system (0.922), management support (0.842), information and communication technology (0.776) and job independence (0.413) were the most important in the pattern of promoting knowledge sharing motivation, respectively.The validity of the model was evaluated with 5 dimensions (philosophy and goals, implementation steps, executive mechanism, theoretical foundations and feedback, correction and re-engineering) which showed high validity of the model. Manuscript profile
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