فصلنامه مهندسی تصمیم
پیاپی 10 (پاییز 1400)

In todaychr('39')s increasingly competitive and dynamic market, achieving brand commitment is one of the ultimate goals of any brand. Considering the importance of brand ethics and its symbolic benefits from the customerschr('39') point of view, the present study investigates the effect of brand experience on brand commitment with the mediating role of balanced and obsessive passion for the brand and the moderating role of perceived brand ethics of wise insurance customers. The present research is applied in terms of purpose and descriptive-survey in terms of method. The statistical sample of this study was 387 knowledgeable insurance customers who were selected based on Cochranchr('39')s relationship and selected by simple random sampling. The required data were collected using standard questionnaires. The reliability and validity of the research instrument were measured using combined reliability tests, Cronbachchr('39')s alpha, convergent validity and divergent validity, then the overall fit of the research model was measured. Data analysis showed that brand experience has a positive and significant effect on brand commitment, balanced passion and obsessive brand passion. On the other hand, Waff test showed that approximately 19% of the effect of total brand experience on brand commitment is indirectly explained by the mediating variable of balanced and obsessive passion for the brand. The weak modulatory effect of perceived brand ethics has a causal relationship between brand experience and normal brand enthusiasm in this study.

Optimizing water use is currently one of the main challenges facing goverments in many parts of the world, especially in arid and semi-arid regions. One of the important parameters in the water sector is the water distribution network, which the optimal design of these water networks can have a significant impact on reducing costs and the maximize use of water resources. For this purpose, in this paper, multiple programming models are proposed to integrate water consumption industrial cities and macroscopic systems. Both proposed mathematical models are mixed integer non-linear programming models. The objective proposed model A is to minimize fresh water consumption in industrial cities by maximizing water reuse directly, and also optimal design water networks to minimum cost for reuse of water directly, and the proposed model B is presented to objective programming the storage and optimal distribution water in a macroscopic system. Finally, examples have been made to demonstrate the benefits of proposed models that the obtained results from the point of view of economics, storage and sustainability of water resources show the huge potential of the proposed models.

Given the high risk of investing in economic activities, it is important to recognize investment opportunities and prioritize them. On the other hand, due to resource constraints in building new product (product or service) production capacities, it is necessary to select the appropriate options from the offered opportunities. Therefore, selecting product and service plans is a vital and dynamic decision that poses particular challenges for organizations and companies. The purpose of this study is to investigate the production and service activities of Qeshm Island based on ISIC code to identify investment priorities, taking into account the principles of sustainable development. Accordingly, it has been attempted to analyze the Structural Equation Modeling (SEM) approach and TOPSIS method, considering the indices affecting sustainable investment and development, manufacturing and service activities and designs. And finally identify the production and service priorities of Qeshm Island for investment. The research, applied and statistical population of the study consisted of managers and experts of manufacturing and service sectors active in Qeshm Island and industry and investment sector experts. The results show that rope, twine, multilayer yarn and fishing industries, marine fishing, marine aquaculture, insurance, fish processing and shellfishing, crustaceans and molluscs are the five most preferred investment projects in Qeshm Island.

Nowadays, taking into account the necessity of achieving the goals and outlook that organizations and countries are designing for themselves, as well as the changes that have been made in the environment, the use of new information organizations to achieve the long-term organizational goals has a special place. Is. The purpose of implementing and implementing a new reporting system is to use technologies to improve the quality of information at the organization level. Accountability and cash reporting, each in turn, can provide the information needs of public sector institutions. The main objective of this research is the effect of accrual basis on the financial reporting quality of the public sector case study of Kharazmi University. The statistical population of this research is the budget experts based in the university and employees and experts of financial affairs of Kharazmi University. Their number is 30. Because the statistical society is small and available, society is considered as an example. The results of the first hypothesis test show that the implementation and implementation of accruals accounting together, namely, political accountability and transparency of reporting, public accountability and transparency of reporting, operational accountability and transparency of reporting, professional accountability and transparency of reporting and social accountability, and Reporting transparency, accountability and reporting transparency, financial accountability and reporting transparency. Therefore, it can be concluded that the implementation of the accrual accounting system in the public sector accounting system of Iran can increase the transparency of reporting and promote accountability of the public sector.

The key to success in the world of auditing has been the ability to adapt auditorschr('39') knowledge to the process of changing audit approaches. This article aims to apply the combination of multi-criteria decision-making methods in risk-based auditing (RBA) in credit institutions. In terms of method, the present study is exploratory. The statistical population of the study Managers and banking and academic experts have the authority to comment on the identification, evaluation of indicators and processes affecting RBA. The key indicators of RBA were selected based on documentary and field studies and interviews with 7 managers and banking experts and were weighted by 3 managers using FUCOM method. Banking risks were ranked based on key risk indicators using the EDAS method and audit processes were processed based on the type and degree of risk and based on the opinion of 14 members of the Audit Committee, risk, compliance and anti-money laundering and Combating the Financing of Terrorism of Credit institution was screened using the fuzzy Delphi method. The results of this study show the 4 key indicators of RBA in order of importance, including; The opinion of the Chairman of the Audit Committee, the value of assets exposed to the type of risk in the reports of the independent auditor and statutory auditor for the last 5 years, the opinion of the Subcommittee on Risk Management and the value of assets exposed to the type of risk The findings also show; Major facilities and commitments, establishing a corporate governance framework, providing banking products and services, and legal partnership and investment, respectively, were selected as the most important processes for RBA. For the proposed method, an empirical example of RBA in a credit institution is given.

Productivity as a philosophy and an outlook based on the strategy of recovery is the main goal of the organization that can embody the activities of all sectors of society as a chain.  Improving the productivity of thinking and worldview is based on enhancing creativity and creativity and the ability to adapt and integrate society and organizations with the developments in the world.  The philosophy of improving productivity in organizations makes human resources better able to think, think, create, innovate, and systematic attitudes.  Thinking that its aim is to create and build the future instead of now and in the past.  The purpose of this research is to provide a comprehensive scale for analyzing and evaluating the infrastructure needed to improve and improve the productivity of human resources in the National Iranian Standard Organization.  The present study is a applied research based on the productivity model of the manpower of Condos and Debra.  This research is based on the nature and method of a descriptive-survey study that has been used to collect data using a questionnaire tool.  Content validity, construct validity and convergent validity have been used to assess the validity of the scale.  Cronbach's alpha and composite reliability have been calculated for reliability testing.  Data analysis was performed using SPSS and LISREL statistical software.   Statistical data were collected from the National Iranian Standards Organization. Using expert opinion of managers, professors and experts, and the statistical population, effective indicators on human resource productivity have been studied.  The results show that the indicators of management style, job factors, organizational characteristics, welfare factors of work and individual characteristics of employees are the most important indicators that affect the productivity of human resources in the organization.  After verification of the questionnaires and verified items, the status of each of the items was studied using Friedman test. According to the results of this test, each of the indicators of human resource productivity assessment in the National Iranian Standard Organization  What is the relative importance of other indicators?