aliakbar vakili
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This research aims to identify the knowledge management infrastructure due to reducing employee absenteeism based on data mining. Examining the status and reports of employees using data recording systems, creating information dashboards, and applying data mining techniques is important for the transparency of the mental state of employees. The mixed research method (qualitative-quantitative) has been done in two phases. The first phase was conducted with a qualitative-inductive approach using the Delphi method and a semi-structured interview tool. In the second step, codes were grouped in a common axis and 13 axis codes based on the similarity and distinction between the extracted codes. The interview sample was 10 people selected using the purposeful sampling method. In the second phase, the quantitative research method was data mining; Then, according to the research literature and experts' opinion, the researcher-made questionnaire was designed with a five-point Likert scale. The data mining technique is based on neural networks and decision trees in Rosseta and Weka software. The results showed that knowledge management can increase the quality of organizational processes based on data, increase the empowerment of employees, and reduce absenteeism. The knowledge obtained from the data mining of organizational information dashboards is important for strengthening the mental health systems of employees and increasing productivity.Keywords: knowledge management infrastructure, Absenteeism, employee, Data mining
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هدف پژوهش حاضر بررسی رابطه تاخیر غیرعادی در ارایه گزارش حسابرسی و ریسک ریزش آتی قیمت سهام است. نوع پژوهش توصیفی بوده که با شیوه همبستگی انجام شده است. این پژوهش از جهت هدف، از نوع پژوهش های کاربردی و از بعد روش گردآوری داده ها، از نوع غیرتعاملی پس رویدادی است، که از داده های موجود در پایگاه اطلاعاتی بورس اوراق بهادار تهران استفاده شده است. جامعه آماری پژوهش، شرکت های پذیرفته شده در بورس اوراق بهادار تهران است، برای انتخاب نمونه، 137 شرکت به روش حذف سیستماتیک طی سال های 1391 تا 1398، انتخاب و اطلاعات آنها جمع آوری و با استفاده از رگرسیون چندگانه بررسی شدند. برای محاسبه متغیر ریسک ریزش قیمت سهام، از سه معیار چولگی منفی بازده سهام، نوسان پایین به بالا و سیگمای حداکثری استفاده شد. همچنین، دو معیار دهک بالاترین تاخیر در ارایه گزارش حسابرسی (در اینجا بیش از 110 روز) و باقیمانده مدل رگرسیونی عوامل موثر بر فاصله بین تاریخ پایان دوره مالی و تاریخ گزارش حسابرسی برای تاخیر غیرعادی در ارایه گزارش حسابرسی، بکار گرفته شد. یافته های پژوهش نشان می دهد که رابطه معناداری بین تاخیر غیرعادی در ارایه گزارش حسابرسی و ریسک ریزش آتی قیمت سهام وجود ندارد.کلید واژگان: گزارش حسابرسی، ریسک ریزش قیمت سهام، بورس اوراق بهادار تهران، حسابداریJournal of ethics and behavior studies in accounting and auditing, Volume:1 Issue: 3, 2022, PP 115 -142The purpose of the present study is to review the relationship between abnormal delay in giving the audit reports and the risk of subsequent drop in stock price. The research is descriptive and it has been conducted by the correlation method. In terms of purpose, it is applied research and from the aspect of data collection, it is Ex-Post Facto which uses the available data base of Tehran Stock Exchange. The research statistical population includes all accepted corporations in Tehran Stock Exchange and for choosing a sample, 137 corporations were selected by systematic removal method during the years from 2012 to 2019. Then, the data was collected and analyzed by multivariate regression. For measuring the variable risk of drop in stock price, three indices of negative skewness of stock output, low to high fluctuation, and maximum sigma were used. Besides, two indices of the highest delay decile in giving the audit report (here more than 110 days) and the rest of the regression model of effective causes on the distance between the ending date of the financial period and the audit report date of abnormal delay were used. The research results reveal that there is a significant correlation between abnormal delay in giving audit reports and the risk of subsequent drop in stock price.Keywords: Audit Report, Risk of Drop in Stock Price, Tehran Stock Exchange, Accounting
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International Journal of Digital Content Management, Volume:3 Issue: 2, Summer and Fall 2022, PP 249 -266Purpose
The purpose of this study is to investigate the diagnosis of employees' mental absence and to provide a suitable model for the Iranian Tobacco Company.
MethodThis research was conducted with a qualitative-inductive approach and the method of Strauss-Corbin's grounded theory. The research tool (data collection) is a semi-structured interview that analyzes the data obtained from interviews with 10 qualified elites and experts of the Iranian Tobacco Company in three stages of open, axial, and selective coding in ATLAS TI software using the grounded theory method.
Findings13 general categories in the form of a paradigm model in which these factors include causal conditions (individual factors; factors of group behavior; organizational factors; environmental factors), axial phenomenon (diagnosis of the mental absence of employees), contextual conditions (environmental and physical context), intervening conditions (individual factors ), and strategies (organizational strategy; job-related strategy; career development strategy), and consequences (individual outcomes; effectiveness; group outcomes) were identified.
ConclusionIn a business environment with digital disruption from competitors and customers who have more choices through the availability of digital applications and information, it is important to ensure that organizations can quickly understand and adapt to new information. The need for mindfulness and control of mental absence is a prerequisite for digital transformation.
Keywords: Employee Mental Absence, Mindfulness, digital transformation, Digital Mental Health Platforms, Iranian Tobacco Company
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