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List of Articles
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Open Access Article
1 - The impact of risk management on the development of government audit with a hybrid approach
Abolfazl Heidari Ataalah Mohammadimalgharni Omid MahmoodikhoshrooAbstractRisk management acts as advanced and preventive internal controls and will reduce possible losses,therefore it plays a key role in audit planning.The purpose of this research is to investigate the impact of risk management on the development of government audit MoreAbstractRisk management acts as advanced and preventive internal controls and will reduce possible losses,therefore it plays a key role in audit planning.The purpose of this research is to investigate the impact of risk management on the development of government audit using qualitative and quantitative methods in the public sector.To conduct research in the qualitative phase and to answer the research questions from 20 people from risk management and government audit experts and to test the research hypothesis and respond to a 5-choice sample questionnaire of 205 people from government auditors of different levels by sampling method were selected purposefully .From the point of view of the applied goal, this research is descriptive-survey in terms of method and mixed in terms of data type.Finally, in the fuzzy Delphi phase, 20 risk management factors were identified,which were in accordance with international standards. After this stage, a researcher-made 5-choice questionnaire was used to test the hypothesis of the impact of risk management components on the development of government audit. According to experts, the face validity of the questionnaire was higher than 0.7 with Cronbach's alpha coefficient The results of statistical analysis with SPSS 21 statistical software showed that risk management has an effect on the development of government audit, and the type of people's post has an effect on the answers, and finally, the gender of the respondents did not affect the answers.The research results indicate that auditors should pay attention to risk management components during audit planning to improve audit tests. Manuscript profile -
Open Access Article
2 - Modeling the factors influencing the management of fear of entrepreneurial failure in Iranian start-up businesses
ALiAsqar Karami Javad Mehrabi Parviz SaketiRegarding the role of entrepreneurship in the economic and social growth of developed countries, analyzing the entrepreneurial process and the factors affecting the management of the fear of failure in entrepreneurship would contribute to the successful advancement of e MoreRegarding the role of entrepreneurship in the economic and social growth of developed countries, analyzing the entrepreneurial process and the factors affecting the management of the fear of failure in entrepreneurship would contribute to the successful advancement of entrepreneurship, creating new job opportunities and exiting the single-product economic situation. The main goal of this research is to modelling the factors influencing the management of the fear of entrepreneurial failure in Iranian start-up businesses, by determining their effectiveness. Based on this, the research method of this research is applied in terms of purpose and mixed-exploratory in terms of information gathering. This research has two qualitative parts to identify the factors affecting the management of the fear of entrepreneurial failure and a quantitative part to determine the effectiveness of the factors. Sampling method in both quantitative and qualitative sections done purposefully and using snowball method. In the qualitative part, first, a semi-structured interview with 10 experts used to identify the factors influencing the management of the fear of failure in entrepreneurship in the quantitative analysis part of the DEMATEL method. For this purpose, DEMATEL questionnaire given to 12 experts and using DEMATEL modeling, the effect of factors was calculated. The research results show 7 important and effective factors in managing the fear of entrepreneurial failure of Iranian start-up businesses. Among these factors, legal factors were the most influential variables and personal and personality factors were the most influential variables. Manuscript profile -
Open Access Article
3 - Presenting the native model of e-government in Iran: a study in the Ministry of Sports and Youth
Sahar Famil zare Abolhassan Faghihi Reza NajafbagyEven though the electronic government can be a basic step to advance the goals of governments, it also faces challenges in the way of implementation. If the governments cannot provide electronic services uniformly to the general public, it will lead to a class divide in MoreEven though the electronic government can be a basic step to advance the goals of governments, it also faces challenges in the way of implementation. If the governments cannot provide electronic services uniformly to the general public, it will lead to a class divide in the society and ultimately people's dissatisfaction. The purpose of this research is to present the native model of e-government in Iran. For this purpose, first by reviewing the research literature, the theoretical framework of the research was developed, and the conceptual model of the research was presented and the research hypotheses were developed. In order to test the hypotheses, the statistical population including the elites of the headquarters of the Ministry of Sports and Youth were considered. Based on available sampling, questionnaires whose validity and reliability were confirmed were distributed among 131 people from the statistical sample and due to the non-normality of data distribution, partial least squares method and SmartPLS3 software were used for statistical analysis. Based on significant values, all six hypotheses were confirmed. The influence of managerial factors on the implementation of e-government equal to 0.608, human resources factors on the implementation of e-government equal to 0.658, technical factors on the development of e-government implementation equal to 0.671, economic factors on the implementation of e-government equal to 0.627, environmental factors on the implementation of e-government equal to with 0.661 and organizational factors on the implementation of e-government equal to 0.692. Manuscript profile -
Open Access Article
4 - Designing a human resource management model in voluntary organizations
Mohammad ali Alimardani Mahdy Mortazavi Abolfazl KazemiAbstractToday, human resources are considered as the key factor and development of any organization, in this regard, the importance of human resources management in third sector organizations is of double importance due to its characteristics such as voluntary and non-s MoreAbstractToday, human resources are considered as the key factor and development of any organization, in this regard, the importance of human resources management in third sector organizations is of double importance due to its characteristics such as voluntary and non-selective nature. Therefore, this research has addressed the modeling of human resource management in voluntary organizations and has used the mixed exploratory research method.In the qualitative part, theme analysis is done in NVIVO software, and the statistical community of the research consists of experts from the Imam Relief Committee. In terms of expertise, the size of the expert community was 15 people and the number of samples was determined using the snowball sampling technique of 15 people, and finally 8 dimensions with 29 indicators were identified. Care and maintenance are human resource infrastructure, perceptual and functional results and consequences, internal environment and external environment.In the quantitative part, the statistical community was the experts of the Imam Relief Committee (R.A.), in this regard, 175 questionnaires were collected and the analysis was done with the confirmatory factor analysis method in AMOS software.The obtained results confirm that voluntary organizations also need human resource management systems and processes in accordance with their nature. The results of the quantitative part showed that all dimensions and components of the proposed research model were confirmed. Manuscript profile -
Open Access Article
5 - Presenting the fuzzy cognitive mapping model of human resource motivation system in fourth generation universities
Fahimeh Babaei Mohammad Ataie mehdi alvani Naser HamidiBackground: The fourth generation university is based on educational, research, entrepreneurship and software technology, and the impact of this modern generation of universities is unlikely without motivated human resources. Purpose: The purpose of this study was to ex MoreBackground: The fourth generation university is based on educational, research, entrepreneurship and software technology, and the impact of this modern generation of universities is unlikely without motivated human resources. Purpose: The purpose of this study was to explain the policy of the country's fourth generation universities towards motivating academic human resources. Methods: This study was based on a mixed qualitative (metasynthesis) and quantitative (FCM) method. In the qualitative stage, 16 concepts have been defined using the theoretical, research and analytical foundations of experts and the analytical model and concepts in Matlab software. The output of the final matrix in the form of high-triangular matrix data for FCM design was entered into Mental Modeler online software and the graphic design model and weights of input, output, degree of centrality and any type of concepts were clarified. Findings: According to the degree of centrality of each concept, professionalization through intelligent specialization as the first factor, excellence based on intra-university transcendence as the second meaningful concept and internationalization through the development of science and technology parks as the third important concept to achieve the optimum policy and use of human resources were introduced in the fourth generation universities of the country. Based on the output of FCM, four scenarios were designed, each of which represented the changes caused by the increase in other components. Conclusion: Professionalization through intelligent specialization is an important priority in the way of motivating human resources of the fourth generation university. Manuscript profile -
Open Access Article
6 - Modelling and Predicting Earnings Quality Using Decision Tree and Support Vector Machine
Loghman Hatami Shirkouhi Soghra Barari Nokashti Maryam OoshaksaraeEarnings and its quality are one of the most important decision-making com-ponents for users. Therefore, earnings quality prediction is very important for investors and other stakeholders. To this aim, decision tree and support vec-tor machine (SVM) were used to predict MoreEarnings and its quality are one of the most important decision-making com-ponents for users. Therefore, earnings quality prediction is very important for investors and other stakeholders. To this aim, decision tree and support vec-tor machine (SVM) were used to predict earnings quality. The statistical population of the study included companies listed in Tehran Stock Exchange from 2011 to 2021 for 10 years. After screening, 113 companies and 1130 observations were selected as statistical samples. In order to identify and predict earnings quality, indicators related to corporate governance (board independence, audit committee independence, organizational ownership), dividend policy, debt financing, and conservatism were considered as inde-pendent variables and discretionary accruals quality representing profit quali-ty index was considered as a dependent variable. Data analysis was done according to CRISP-DM data mining standards and implementation of four decision tree algorithms including CHAID, C5.0, C&R, QUEST, and SVM. As the results showed, board independence had the greatest effect on earn-ings profit quality. Considering the accuracy value for the created SVM, which is equal to 98.5%, it indicates the high capability of this method to predict earnings quality. Manuscript profile -
Open Access Article
7 - Investigating the effect of corruption perception on tax compliance behavior
Mohamadhasan Mohamadi Javad Reza zadeh Mahdi BeshkoohPerception of corruption and tax compliance are two basic issues of the country. This research has investigated the effect of perception of corruption and how affects tax compliance behavior with the theory of planned behavior. The research is applied in terms of purpos MorePerception of corruption and tax compliance are two basic issues of the country. This research has investigated the effect of perception of corruption and how affects tax compliance behavior with the theory of planned behavior. The research is applied in terms of purpose and from the point of view of the affirmative approach. In order to test the hypotheses, 397 taxpayers from Tehran tax offices are selected for a questionnaire survey and the data are selected using the structural equation modeling method, whose reliability-validity is standardized through Cronbach's alpha and the measurement of standardized factor weights; It is tested and analyzed. Based on the findings: 1- The perception of corruption has a negative effect on the attitude and subjective norms of taxpayers. 2- attitude and subjective norms have a direct relationship with tax compliance intention. 3- Perceived behavioral control has no effect on tax compliance intention. 4- Compliance intention has a direct relationship with tax compliance behavior. 5- The perception of corruption with its negative and unfavorable effect on the attitude and subjective norms of taxpayers leads to a decrease in the level of willingness and behavior of taxpayers to comply with taxes. The commitment of political leaders in eradicating corruption, strengthening transparency and organizing agents can reduce corrupt behaviors, improve social commitment and taxpayers' compliance. Manuscript profile -
Open Access Article
8 - Providing a Multi-Objective Mathematical Model for Closed-loop Supply Chain Optimization Manufacturing under uncertainty conditions
sajjad jalalifar Reza Ehtesham Rasi Ali MohtashamiSupply chain optimization involves the integration of supply chain activities and related information flows by improving the state of chain relationships to achieve a secure and sustainable competitive advantage. In this realization, the issue of supply chain optimizati MoreSupply chain optimization involves the integration of supply chain activities and related information flows by improving the state of chain relationships to achieve a secure and sustainable competitive advantage. In this realization, the issue of supply chain optimization has been chosen because to provide goods and services in the economy, we need a mechanism and system to maximize economic efficiency and productivity and provide return goods and services at lower and easier costs and the circular economy to be realized, the main discussion of which is related to the recycling of returned goods and goods that need to be repaired so that they can be reused. This research also emphasizes the use of healthy parts and components in the reproduction of products and this issue is considered for all goods in each part of the supply chain that cannot be used and must be transferred to the reproduction. The results of the implementation of the model presented in the genetic algorithm show that this algorithm was able to reach an almost optimal answer at the right time. This algorithm requires more computational time than LINGO optimization software to solve problems that have very small dimensions but this algorithm needs much less time to solve problems due to the increase in problem dimensions than LINGO optimization software. Therefor in these examples we observed that this algorithm can reach an acceptable answer in a much shorter interval than LINGO optimization software for large scale problems. Manuscript profile -
Open Access Article
9 - Investigation the impact of technology applications and information needs on supply chain management with the mediating role of blockchain technology in tourism (case study: tourist places in Tehran province)
MARZIEH MEHRABI Hossein Shirazi Abolfazl Ardeshir Tajzadeh Namin Hossein JannatifarThe purpose of this research is to "investigate the impact of technology applications and information needs on supply chain management with the mediating role of blockchain technology in tourism (case study: tourist places in Tehran province)". In this regard, while rev MoreThe purpose of this research is to "investigate the impact of technology applications and information needs on supply chain management with the mediating role of blockchain technology in tourism (case study: tourist places in Tehran province)". In this regard, while reviewing concepts such as tourism and blockchain technology, the mediating role of blockchain technology in tourism has been investigated using the structural equation modeling method. The studied community includes tourists of tourist places in Tehran province. Due to the unlimited statistical population, the sample size was determined to be 384 people using the Morgan Karjesi table. In order to collect data in this research, a questionnaire has been used, whose validity has been confirmed in the form of content validity by experts, construct and structure validity by confirmatory factor analysis in smart pls software, and its reliability by using Cronbach's alpha coefficient in spss software. In order to analyze the data, Kolmogorov-Smirnov tests were used to test normality, and confirmatory factor analysis and structural equation modeling were used to check the hypotheses in smart pls software. The results showed that the applications of technology and information needs and related components have a significant impact on blockchain technology in tourism, and thus it improves supply chain management. Manuscript profile -
Open Access Article
10 - Discovering a Way to Analyze Customer Emotions on Social Media for use in Advertising Systems
leila khajehvand Abbas Toloie Eshlaghy Morteza MosakhaniRecently,social networks have attracted special attention. In various social networks, users are constantly expressing their public as well as private opinions on various topics. Twitter is one of these social networks that has become very popular in the last decade. Th MoreRecently,social networks have attracted special attention. In various social networks, users are constantly expressing their public as well as private opinions on various topics. Twitter is one of these social networks that has become very popular in the last decade. This social network provides organizations with a fast and effective way to analyze customers' feelings, views, and criticisms of market success. Emotional analysis is a process in which people's opinions, feelings, and attitudes about a particular subject are extracted. There has been a lot of research on emotion analysis based on user comments, documents and articles. Analysis of what is being said is very different from Twitter data, because Twitter tweets are limited to 280 characters and force users to express their feelings concisely. The best results in emotion classification are obtained from machine learning techniques such as simple Bayes and support vector machine. In this research, a method for analyzing emotions in social networks is presented. In this regard, we have tried to improve the classification of text by Bayesian method to some extent by focusing on the stages of data preprocessing and feature selection.users' feelings are analyzed. The classification problem has been formulated and solved using the latest achievements in the field of machine learning. . To evaluate the proposed method in this dissertation is from the Twitter data set scenario. The proposed method is compared with other classification methods. Has shown the best performance. Manuscript profile -
Open Access Article
11 - Providing a High Performance Human Resources Management Model in the Police Force
seyedeh sepideh mousavi tatafi davood kia kojouri gholamreza memarzadeh tehranConsidering the necessity of adopting new HR methods in a way that ensures the high performance of police force employees, the purpose of this article is to present a high performance HRM model and evaluate it in the police force of Gilan. the research method is develop MoreConsidering the necessity of adopting new HR methods in a way that ensures the high performance of police force employees, the purpose of this article is to present a high performance HRM model and evaluate it in the police force of Gilan. the research method is developmental in terms of its purpose. Also, in terms of the nature of the data, the present research is a part of mixed designs. The statistical population of the research in the qualitative part consisted of scientific texts in the field of the concept of HRM and in the quantitative part, it consisted of 12 experts from the police force, who were selected by a purposeful sampling method. In the qualitative part, by using the content analysis method, dimensions, components and indicators of high performance HRM were identified. In the quantitative part, after verifying the validity of the identified indicators using the fuzzy Delphi method, using the Mikhailov hierarchical analysis method, the priority of the dimensions, components and indicators of the model in the police force of Gilan province were investigate. The presented model of high performance HRM has 3 dimensions, 15 components and 65 indicators. In addition, the rank of each of the dimensions, components and indicators in the model was determined in the police force of Gilan province and the results were reported. The managers of the police force can use the results of this research in order to improve the management of high-performance HR in the Gilan police force. Manuscript profile -
Open Access Article
12 - Provide a Model of the social responsibility of managers in the electric power distribution company of Khorasan Razavi province
Farshid Elmi Mehr Mahmoud Ghorbani Akbar HassanpoorThe purpose of this research is to study social responsibility in the power distribution company of Khorasan Razavi province. For this purpose, conducting a research with a mixed approach was put on the agenda. First, in the qualitative part, by using the content analys MoreThe purpose of this research is to study social responsibility in the power distribution company of Khorasan Razavi province. For this purpose, conducting a research with a mixed approach was put on the agenda. First, in the qualitative part, by using the content analysis method, dimensions, components and indicators of corporate social responsibility were extracted in 6 dimensions, 28 components and 72 indicators. The statistical population in this section included all scientific texts (books and articles) in the field of corporate social responsibility. Then, in the quantitative part, the model presented using the structural equation modeling technique in three stages including: fitting the measurement model, fitting the structural model and general fitting the model and using PLS software in the electricity distribution company of Razavi Khorasan province. was evaluated. The statistical population in this section consisted of all top, middle and operational managers of Khorasan Razavi Province Electricity Company, numbering 167 people, from which 115 people were selected as a statistical sample using the Karjesi and Morgan table. Then, according to the obtained results, the rank of each of the dimensions, components and indicators in the model was determined in Razavi Khorasan Electricity Distribution Company and the results were reported. Electric company managers can take advantage of the results of this research in order to improve the social responsibility of managers in the Razavi Khorasan province electric company complex. Manuscript profile
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