مهدی ناظمی اردکانی

Given the significant role of corporate social responsibility, employer branding, and corporate reputation in the success of organizations and their competitive advantage, the present study aims to investigate the relationship between corporate social responsibility, employer branding, and corporate reputation. This research has been conducted with an applied objective and a descriptive research method. The statistical population of this study includes financial employees of industrial companies in Yazd province, and using the Cochran formula, a sample of 288 individuals was selected. A questionnaire was used to measure the research variables, and the structural equation modeling approach using partial least squares was employed for hypothesis testing and data analysis. The results indicate that corporate social responsibility has a positive and significant impact on employer branding and corporate reputation. Employer branding also has a positive impact on corporate reputation and contributes to the creation of a positive reputation for organizations. According to the research findings, organizations should attach great importance to corporate social responsibility and create a suitable brand to achieve a good reputation. These factors create a better image of the organization's brand help meet social expectations and achieve their economic goals

The purpose of the present research is to study the effect of communicative methods and auditor professional expertise on employers' response to auditing questions. The research statistical population consisted of all official auditors in the Iranian association of certified public accountants by the end of the first 6 months of 2020. According to the obtained statistics, the total number of participants was 550 and 1057 members respectively. The study sample by Morgan table and through random sampling was determined to be 225 and 285 among whom 205 members answered the questionnaire. The research method was descriptive-survey and its type was practical correlation. For data collection, a questionnaire was used and the hypothesis testing was conducted by Spss24. The results showed that there is a significantly negative relation between the method of sending audit questions and the partiality level of the employers' response to the auditor's questions. Besides, there's a significantly negative relation between the level of specialty of auditing questions and the partiality level of employers' response. Since the auditing process is related to humans and requires a suitable social relationship, auditors, in addition to specialized skills, should also improve their communicative skills to foster quality of work. Auditors ought to choose some communicative methods leading to their outstanding social presence and consequently less partiality of employers' response.

Risk sentiment influences the investors' risk assessment and their decisions. The present study aims at investigating, identifying, and prioritizing the influential factors on investors' objective risk sentiment through annual reports. A qualitative meta-synthesis approach was used to systematically assess 285 previous studies. Finally, 39 studies were selected to investigate the factors affecting investors' risk sentiment. Then, in order to assess the content validity, the opinions of 14 experts were selected. Content analysis was also applied through quantitative Shannon entropy method to determine the influence coefficient of the identified factors. The results indicate that 10 categories and 63 financial and non-financial components in the annual reports influence the investors' objective risk sentiment. Liquidity risk, stock price risk, negative words and phrases, exchange rate risk, interest rate risk, credit risk, and ambiguous words and phrases had the highest influence on investors' objective risk sentiment, respectively. The findings of this study contribute to the perception of the components of objective risk in annual reports and investors' optimal decision making.

This study investigated the relationship between firm age and intangible resources on the relationship between entrepreneurial orientation and firm's performance in Kalat Industrial Town of Mashhad.

The statistical population of this study includes financial staff of Kalat Industrial Town of Mashhad. The convenient sampling method is used and by using Cochrane formula, the sample size was determined 194 people. To measure the variables, standard questionnaires was used. To test the hypotheses, structural equation modeling method was used using Spss24 and SmartPLS3 software.

The results indicate entrepreneurship has a significant impact on the firm performance and intangible resources. Intangible resources also have a significant impact on the firm performance. firm age does not have a moderating role in the relationship between entrepreneurship and firm performance and intangible sources have a mediating role in the relationship between entrepreneurship and firm performance.

strengthening the spirit of creativity and entrepreneurship and utilizing different types of intangible resources such as human and structural capital and Improves the firm performance. But the findings did not support the view that in younger companies the relationship between entrepreneurial orientation and performance is stronger.

Contribution:

 There is little research on the effect of company age and intangible resources on the relationship between entrepreneurial orientation and the performance of Iranian companies. this research will be useful in increasing knowledge and filling the research gap.

Using the capacity of one of the applied methods of futurology, the present article evaluates and signifies the importance of the most important shaping factors in a new civilization in four analytical layers after identifying them. Causal Layered Analysis (CLA) is recognized as an effective method to provide multilayer analysis of a phenomenon or issue. In this scientific endeavor, seventeen representatives of civilization were identified using the study of the background of the topics in the field of civilization and the expert panel. The identified reagents were then divided into four levels of realities, systems, discourses and myths using the capabilities of the layer analysis method of causes. A questionnaire was designed based on this and experts were asked to evaluate the importance and position of each representative of civilization in different layers. The most important representatives of civilization in each layer were then identified by analyzing the opinions of the experts. The findings indicate that on the level of realities, two representatives of civilization ‘rituals, behaviors and symbols’ and ‘languages, rituals and customs’ represent civilization at a level of the social system (systems and structures of governance and management – state and society administrative systems); at the level of discourses, there are two references of civilization: ‘a system of ideals and goals and a system of functions’ and ‘a collection of sciences and educations (theoretical logic)’. At the level of myths, the references of civilization (role models) are more important and should be given special attention by the country's management strategies.

Optimal resource allocation is very important for shareholders and investors in listed companies. Given the importance of this issue, this paper examines the relationship between Internal accounting information quality and efficiency of resource allocation and too study effected Governance efficiency on relation between Internal information quality and efficiency of resource allocation. To measure the quality of internal information, three criteria of Earnings announcement speed, Earnings forecast accuracy, non-restatement due to error have been used. Also, to measure the efficiency of resource allocation, two criteria of correlation between the growth rate of operating profit of the company and industry and the correlation of sales growth rate of the company with industry have been used. To measure the corporate governance mechanism, the criteria of concentration of ownership, independence of board members, duality of CEO duties, number of board members, percentage of institutional ownership, CEO membership in the board have been used. For this purpose, the data of 103 companies during the period of 2013 to 2020 were analyzed using the structural equation modeling. The results show that Internal information quality has significant impact on the efficiency of resource allocation and the Governance has the role of moderator on the relationship between Internal accounting information quality and efficiency of resource allocation. In the other words high quality Internal accounting information leads to increased investment productivity; and too findings indicate the moderating role for Governance in the relationship between Internal accounting information quality and Capital investment choice. Therefor strengthening corporate governance and Improving the quality of internal accounting information enhances the usefulness of information for decision-making by investors, creditors and other stakeholders. It also leads to optimal investment

In recent years, with the increase in the penetration rate of the capital market, more people have invested in the stock market. Predicting the stock prices accurately with the least error can reduce investment risk and increase investment return. Due to nonlinear fluctuations, stock prices prediction is often described as a subject of nonlinear time series that is influenced by many factors. In this study, the bidirectional long short-term memory (BiLSTM) method for predicting stock prices is evaluated. In this regard, several machine learning techniques are applied to predict stocks prices using time series, and finally two deep learning methods including a recurrent neural network algorithm (LSTM) and a bidirectional neural network algorithm (BiLSTM) are implemented and their results are compared. Time series data of price characteristics including open, closed, high and low prices for the selected value stocks listed in Tehran stock exchange and the OTC, are used as a case study to implement the mentioned methods. Considering the evaluation criteria of RMSE and R-Square, the results of this study indicated that the combined PSO-BiLSTM algorithm, predicts the stock prices more accurately and has a better performance than the BiLSTM, LSTM, SVR, CART and MLP algorithms.

The present study aims to synthesize literature related to future research in the higher education system in order to identify the components of future research development in the higher education system. This research is applied in terms of purpose and has been done with a qualitative meta-combined method. The statistical population is all studies conducted in the period 1380-1400. In this regard, 51 researches in the field of the subject were evaluated and finally 29 articles were purposefully selected and by analyzing the content and composition of the relevant literature, a total of 220 codes, 14 concepts, 8 key categories were identified and analyzed during the search process and systematic combination of texts. The results of the analysis showed that the most important key components identified include: education, entrepreneurship, internationalization, technology, research, human resources, structural and environmental compatibility. This research is one of the first researches that comprehensively and extensively studies and analyzes the components of future research in the higher education system through the synthesis of studies and provides new, comprehensive, accurate and valuable insights in this field with a deep understanding of its nature. Has been shown to be effective in the future development of research in the country's higher education system.

in this research the effect of ownership type on the relationship between tax avoidance and firm value is studied . the ability to identify tax avoidance is an important factor in determining the value of firms from the viewpoint of investors and the type of ownership of shareholders can explain or use it . this study seeks to explain the role of ownership type of different shareholders on the relationship between tax avoidance and firm value . in this research , the difference between the legal rate and the actual tax rate is used to measure tax avoidance . the type of institutional and micro - ownership is measured using the amount of stocks available to shareholders and the firm 's value is measured with the qtobin. this research is a quantitative research and in terms of implementation method is correlational and based on purpose , it is an applied research . the statistical sample of the study consists of 111 companies listed in tehran stock exchange during 1390 to 1398. the results indicate that there is a meaningful and inverse relationship between tax avoidance and firm value , as well as ownership structure affects the relation between tax avoidance and firm value.

Bank deposit is one of the effective factors in capital formation and achieving economic development. The purpose of the study is to investigate the effect of intra-organizational and extra-organizational variables in predicting the absorption of long-term bank deposits in Melli bank branches in Yazd. The Research method in terms of applied purpose and in terms of the data collection method, is a descriptive analysis of correlation type. By examining the research background and experts' views, five intra-organizational variables (Interest rate as the main policy tool, number of branches, staff skills, variety of services, and advertising) and three extra-organizational variables (per capita income، Parallel market returns and population) were identified as assumed variables affecting long-term bank deposit, and a researcher-made questionnaire was developed. The statistical population included customers with time deposit accounts in 33 branches of Melli bank in Yazd and the sample group consisted of 140 people who were selected using a stratified random sampling method. To analyze the hypotheses, multiple regression analysis methods were used to examine the effect of each of the variables inside and outside the organization in predicting the absorption of term bank deposits.

Living in cities affects the individual and collective life of human beings. The multifaceted nature of these effects, as well as the processes and currents within urban communities, have preoccupied many thinkers from various branches of science. Due to the population growth and the development of urbanization and the increase of the problems of the urban system, especially big cities, in the modern era numerous studies have been conducted with the aim of identifying and reducing urban issues and harms. This study aims to conduct a meta-synthesis of qualitative research done on urban harms in Iran, so as to provide a systematic approach and discover new and fundamental topics. The research method of this research is qualitative and ‘applied’ in terms of purpose. In this study, using the meta-synthesis method (Sandelowski and Barroso’s seven-step method), articles and qualitative research related to urban harms were selected. Based on the analyses and meta-synthesis of the selected studies, the main components of urban harms in Iran were identified in four main categories. These four categories are economic harms, social harms, cultural harms and physical harms. Within these categories, unemployment and poverty, addiction and insecurity, sexual issues and environmental pollution are the most prevalent items. In these studies, factors such as unbalanced policies of governments towards the city, unfavorable governance for urban life, differences in quality of life, conflict between urban and rural life, population displacements, quality of physical infrastructures, quality of urban economy and social inequalities in central and marginal regions have been cited as the causes of the emergence of urban harm

Population is one of the main causes of a country's prosperity. The current situation of the population and urbanization system in the country indicates a strong centralism and a type of urbanization that is the legacy of the urbanization and population policies of the period before the Islamic Revolution and which have continued since. Breaking down this flawed chain of urbanization and population distribution will require new policies and an innovative decision-making system based on sustainable development. In order to distribute the population within the geographical area available in the country, a solution, which can be carried out by the country's decision-making authorities, is to enforce land management planning. The purpose of this study is, to find a futuristic plan, which evaluates the optimal areas of population settlement so as to redistribute the population and lead to a reduction of centralism and the damage caused by it. In this research, a combined model of Fuzzy logic and network analysis has been used to locate the optimal areas of population settlement in Iran.

The development and expansion of commodity exchanges and the prospect of their transnationalization require that while examining the relevant laws and rights at the international level, the ground for their development and implementation in order to increase interactions with foreign exchanges and identify new export markets. One of these rights is the right to resell the goods covered by the International Convention on the Trading of Goods (1980). Studies show that the possibility of resale is not provided not only in commodity exchanges but also in the Iranian legal system, and the resale of goods before the termination of the initial transaction in one of the legal or contractual ways, the seizure of other and subject property The rules of transactions are volatile. The results of the research indicate that by amending the relevant instructions in the Iran Commodity Exchange, the right to resell the goods to the buyer and the seller can be used, and thus the possible damages caused by the buyer's non-transaction or delivery of non-compliant goods by the contract. The seller stopped

The reporting gap between the expectations of investors and business units led to the importance of information disclosure about the future of companies to facilitate the process of decision- making and investment. The purpose of this study is to design a pattern to disclose forward-looking information. The methodology of research is qualitative and a grounded theory is used. For data collection, a review of the literature was performed and finally, results were completed and reinforced by the interview. The participants consist of 30 financial experts and capital market actors who were selected by a theoretical sampling method and a semi-structured interview was performed to achieve theoretical saturation. For the reliability and validity of data, a variety of methods such as data consensus, members’ control, and Strauss acceptance index are used. In the obtained model, the pivotal literature was analyzed in four dimensions namely CEO’s prediction, financial and non-financial information disclosure, future strategies, the information of investors and managers; then the final model was developed and presented regarding the causal conditions, intervening factors, context and as well as the strategies for future information disclosure and its outcomes. Finally, the pattern of forward-looking information disclosure includes 11 main categories and 43 sub-categories.

In recent years, there have been numerous discussions about the renovation of managerial procedures in public organizations. The selection of new frameworks for the public sector management in accordance with the cultures and Constitutions of different countries such that the developmental policies and measures are facilitated is an inevitable necessity for the developing countries. The successfulness of such frameworks in practice will be possible through the attraction of citizens’ support, which is deeply influenced by the attention of policymaker to social capital and its dimensions. The Iranian Civil Service Management Law is one of the outcomes of such a viewpoint. In this study, the status of social capital in the discourses that run through this law was examined. To this end, the text of the law was analyzed through a qualitative-interpretive approach using discourse analysis method. In this study, 128 articles and 106 notes in 15 chapters were examined. The results revealed the presence of two discourses, namely morality-law and proper service provision in most of the chapters. The examination of the various chapters of the law text led us to conclude that the mental model amplifying social capital is evident in chapters 1, 2, and 3. This trend begins to weaken in chapters 4 and 5, and hits its lowest point in the important chapters 6, 7, and 8 that are about entry into organization, employment, and promotion. Accordingly, it is suggested that content, structural, and behavioral revisions be made in the majority of chapters to facilitate the application and enforcement of this law by inducing justice, trust, transparency, and cooperation.

 The main purpose of this article is to predict fraudulent financial statements using the CRISP approach. The preliminary data analyzed in this study are from the statistical sample of 164 companies admitted to Tehran Stock Exchange during the period of 2015-2018, which were selected by systematic elimination sampling. The independent variables affecting fraud in this study included 40 financial and non-financial variables that were selected based on antecedent research. Finally, data on variables collected by the library method, based on Crisp approach, to determine the weight and specificity of important variables to the Shannon entropy model and to predict cheating in the top four techniques among intelligence techniques. These techniques include 2 decision trees, neural networks, support vector machines, and the adiabatic hybrid backup vector machine. Using the Shannon entropy out of the 40 research variables, the top 27 variables were identified based on the information profit attribute, which identified the variable cumulative earnings-to-sales ratio as the most important variable in predicting financial statement fraud. After applying the Crisp approach, the results showed that all techniques were capable of detecting financial statements at a relatively high level, and the proposed technique of Adaptive Backup Vector Machine in the training phase with an accuracy rate of 81.69% had higher accuracy and evaluation ability than the other techniques. And this technique correctly identified 82% of fraudulent and non-fraudulent financial statements in the year 2018.

With the formation of the Committee of Iran’s Public Sector Accounting Standards Development, this profession has been given more attention to for several years, and based on the standards and guidelines published by the committee mentioned and the requirements of the Ministry of Economy, the accounting accrual basis has been used in governmental organizations since 2015. The present study attempts to address the potentials for reporting in governmental accounting on accrual basis in Iran. The most important points include (1): potentials of financial and accounting regulations, (2) required human resources, and (3) the capacity of governmental accounting standards and methods. In order to gather dada for the first and the third hypotheses questionnaires containing 24 questions, and for the second hypothesis another one containing 20 questions were distributed among 111 individuals working in this field. In order to investigate the hypotheses, a single sample t-test and a sign test beside SPSS were applied. In addition, Friedman ANOVA test was used to prioritize variables. Findings suggest that financial and accounting regulations in public sector in Iran provide potentials for accrual accounting. Standards and governmental accounting methods in public sector in Iran have relatively capacity of being reported as accrual -based. In addition, human resources in public sector in Iran have relatively capacity for accrual-based reporting that makes it necessary to hold more training courses for the human resource in order to stablish the system of accrual accounting correctly in public sector.

This study seeks to discover the effect of Enterprise Resource Planning(ERP) implementation on Earnings quality. Earnings quality was measured based on the absolute value of discretionary accruals, which is the inverse measure of earnings quality. Discretionary accruals can be divided into short-term and long-term discretionary accruals, so this study examines ERP implementation effects on which part of the discretionary accruals.The study then seeks to examine whether the impact of ERP implementation on earnings quality improves in later years, for example, two years after implementation.  

To test the research hypotheses, the information of 117 companies listed on the Tehran Stock Exchange has been used and the effect of ERP implementing on earning quality in the years 2006 to 2018 in these companies was investigated. Year of implementation of ERP systems is the year in which financial modules are implemented. Hypothesis models of this research were tested using panel data and OLS regression. The Jones model was used to measure the absolute value of discretionary accruals and the Whelan model was used to calculate short-term and long-term discretionary accruals.  

The results of the first hypothesis test showed that ERP implementation had a negative and significant relationship with discretionary accruals and since the absolute value of discretionary accruals is an inverse measure of earnings quality, then ERP implementation has a positive and significant relationship with earnings quality. The second hypothesis test also confirmed that ERP implementation had a negative significant relationship with short-term discretionary accruals. But testing the third hypothesis did not confirm the significant relationship between ERP implementation and long-term discretionary accruals. Test of Fourth Hypothesis showed that the average of discretionary accruals decrease significantly two years after the ERP implementation compared to the two years before.  

The results of the tests generally showed that the implementation of ERP systems improves the earnings quality and its effect on working capital accounts, current assets and liabilities is more evident because it reflects short-term accruals. The effect of ERP implementation on short-term discretionary accruals is quite obvious and reduces the absolute value of short-term discretionary accruals significantly. But this study failed to show that the implementation of ERP systems has an impact on long-term discretionary accruals. The study also showed that the improvements made after the implementation of ERP and its positive impact on earnings quality become even more obvious on two or three years after the implementation of the ERP system The reason for this is that ERP implementation is very important in the correct collection of information, control of access level and entry of information as a process in the whole organization.

Due to the importance of Internet financial reporting, this study has provided a tool to evaluate the quality of Internet financial reporting in companies listed in Tehran Stock Exchange. The purpose of this study is descriptive-correlational in terms of purpose. The target population was experts and specialists who had a PhD degree in one of the fields of finance or accounting and had valuable experience in the profession. The sample size of the study was judged to be 12 people, most of whom hold associate and assistant de-gree in accounting and financial management. The criteria that affect financial reporting are divided into two categories: content of Internet financial reporting and how to pre-sent Internet financial reporting. According to the sensitivity analysis performed, it can be stated that in the index of how to provide the easiest other component of the rela-tionship between the investors and the financial markets are the most effective indica-tors in this dimension. And the component of presenting the most centralized skills with the most value is the content of the presentation. At the end, a tool for measuring the quality of internet financial reporting is presented.

Reporting presents an overview of the status of companies to the outside world. In addition to historical information disclosure, forward looking information disclosure by companies is required by investors that leads to the improvement of reporting and decision-making process. Thus, this study investigated the effect of forward lookinginformation disclosure model on the context of structural equation modeling.

The method was conducted using structural equation modeling based on the partial least squares approach. In the quantitative method, the research hypotheses were developed and tested by using a questionnaire. Then, 368 subjects were selected from the capital market activists, including analysts, investors, financial managers, and auditors as statistical population by simple random sampling method. The hypotheses were tested by structural equation method using PLS software. Confirmatory factor analysis using the partial least squares method was used fir validating 11 main variables and items of future information disclosure.

The result of structural equations revealed that causal, underlying, and intervening conditions have a significant positive effect on the central category phenomenon. In addition, the axial category has a significant effect on strategies. Finally, strategies have a significant positive mediating effect on the relationships between the axial categories and consequences.

Finally, the forward looking information disclosure model has a high predictability and can be used as an effective factor on prospective information disclosure.

Contribution: 

The knowledge creation of this study in addition to the development of literature on forward looking information disclosure led to improved reporting and highlighted the significance of the dimensions of the model categories for beneficiaries.

The results of various research indicate that there is a shortage of competent and talented staffs in organizations. Increasing the need for organizations to have managers and employees far more capable, more talented, more skilled and more competent than current managers in the coming years, is inevitable. One of the proper responses to this need for organizations is the designing the Succession model and its implementation in organizations, based on human capital rich concepts, talent and talent management and competencies management. This research with the aim of designing the successor model is done in the target organization. Designing a Intended model for command & management Jobs with Survey research method and statistical society of academic and organizational experts with take advantage of questionnaire tool (With Cronbach alpha = 0.863) and performed using SPSS software. Using regression test and path analysis showed that each of the main variables with what importance and priority they are effective in designing the succession model. Research results indicate that based on regression and path analysis, there is a meaningful relationship and high correlation between the five dimensions and the twenty components of the research model

IRGC (Iran Republic Guard's Corps) is preserver of IRI outputs, so its missions is very different. One of the essential & effective missions of IRGC is soft mission, in other word this mission is against cultural attacks from contrary. Despite of importance of this mission and existence of different & active organizations in doing the delegated mission, unfortunately in spite of lack of general cultural systems in IRGC, importance of it becomes double. With planning pattern of IRGC cultural systems, part of leadership stressful about cultural subjects in country remove. In such way centers & cultural echelons of IRGC organize and the tasks, functions, responsibilities of each echelons is determined, so the condition and course of action in cultural subjects facilitate and the tasks is done with serious & sensitive manner.      As regard to importance of cultural matters, the researcher determines functions of IRGC ' cultural systems at this article. The present research is descriptive & analytic with library method and its tools is questionnaire with sample volume, n=86 in three branches, namely managers at strategic or operation levels and finally at faculty professors and university elites in relation with the subject of this article. Achieved results of this research indicates that the functions of cultural systems of IRGC and four subsystem bellow them, including cultural engineering subsystem, other systems, training, developing cultural managers, confirm and appointments.

The realization of Islamic values and patterns in society is the main and fundamental goal of the Islamic Revolution. Considering that the most important macro-plans of the Islamic Republic for the development of the country are five-year development plans, For this purpose, one of the reliable ways to monitor the overall movement of the system towards the goals of the Islamic Revolution can be considered as a review of five-year development plans in terms of the effectiveness of the indicators of Islamic culture in their development. The question of this research is "Have the indicators of Islamic culture been effective in developing the defense and security sections of the sixth five-year development plans?". The type of applied research and to investigate this issue, a purely descriptive method has been used to explain the indicators of the culture of the Islamic Revolution and a descriptive-analytical method has been used to investigate the effectiveness of these indicators in developing development plans. The statistical population includes the Holy Quran, books of hadiths of the Imams and the statements of the Imams of the Islamic Revolution, some of which are discussed in the statistical sample. Based on the results obtained from this study, the programs of the defense and security sectors in the Sixth Development Plan of the country have been affected by the indicators of the culture of the Islamic Revolution; It can be said that 12% of these programs were directly influenced by the culture of the Islamic Revolution and in other words originated from this culture and 88% were contrary to the culture of the Revolution. They did not have Islam.