عوامل انسانی

The purpose of this research is to design the organizational agility model in order to improve the productivity of human resources in Shomal Drilling Company. In terms of purpose, the current research is applicable in the quantitative part, fundamental-exploratory in the qualitative part, and mixed (qualitative-quantitative) in terms of implementation. The statistical population of the research in the qualitative part includes 10 academic specialists, professors and senior managers in the field of human resources and experts in the field of organizational behavior, and sampling was carried out by the theoretical saturation method; and in the quantitative part it includes 2500 people from all employees of Shomal Drilling Company, 333 of whom were selected through the Cochran formula by stratified random sampling method. The research collection tool is a semi-structured interview and a researcher-made questionnaire. Data in the qualitative part analyzed by the coding method and MAXQDA software, and in the quantitative part by SPSS and PLS software. The results in the qualitative section showed that there are 7 components and 52 indicators in the model. The components include 1-causal factors (human and organizational factors); 2- the central phenomenon (organizational agility); 3- strategies (agility strategy); 4- context and facilitator (agility drivers); 5- Obstacles (challenges of human resource management); and 6- Consequences (productivity of human resources). The results in the quantitative part showed that human and organizational factors have an effect on organizational agility, and in this way, it increases the level of the organization's agility strategy and, as a result, the productivity of employees. Also, the results showed that agility drivers and existing challenges in human resource management affect productivity through agility strategy.

Abstract
This study aimed to investigate the factors affecting the development of cloud-based accounting education and the academic performance of students. The method of design is quantitative and the type is descriptive - survey. In order to carry out this research, a questionnaire designed by Omar Akbal Tofiq in 2022 was used to collect data. The validity of the questionnaire was confirmed by content validity using experts' opinions. The reliability of the constructs was assessed through three methods; Cronbach's alpha, composite reliability of each structure, and factor loadings of each item. The statistical population of this research is the students of accounting. For the distribution of the questionnaire according to the similarity of environmental conditions and facilities, universities of the west of Iran including Razi University of Kermanshah, Ilam, and Kurdistan were studied. 92 acceptable responses were received and analyzed from the questionnaire distributed by random sampling method. SMART PLS software has been used to analyze the data. The purpose of this study was to determine the extent of adoption of cloud computing methods in the education of accounting courses and its effectiveness in education programs by the students of universities of Iran by applying the influence of external variables, i.e., human factors, economic and technological factors, and cultural and social factors on the development of cloud accounting education and academic performance of students. The results indicate that human, economic, and cultural factors have a significant positive effect on the development of cloud-based accounting education and student's academic performance.
Extended abstract
Today, changes and evolution in information technology are constantly determining changes in the field of higher education worldwide. Effective integration of technology in higher education is increasing to provide qualitative education and preparation of students and teachers to face the 21st century and fully familiarity with evolving technologies (Suzianti & Paramadin, 2021; Yukefallah et al., 2021). This will reduce classroom constraints, and students have more opportunities to communicate with each other. E-learning can have an effective and significant impact on academic performance, achievement, and level of student satisfaction with traditional classroom education, which is one of the most appropriate strategies for optimal use of online (virtual) cloud computing education services. In 2020, the sudden outbreak of Covid-19 surprised people all over the world. During the Corona epidemic, 1.5 billion students in 188 countries had their schools closed. Many countries were forced to adopt online education to ensure continuity of learning when social distancing was unavoidable (McBurnie et al., 2020; Reimers & Scheicher, 2020). Hence, in this situation, virtual education is considered the main strategy for continuing the education of students and a way to prevent the spread of disease and the gap in education in universities and educational centers (Huang et al., 2020). The purpose of this study was to evaluate the factors affecting the education of cloud accounting and its reflection on the academic performance of accounting students in light of the COVID-19 pandemic. The importance of this research arises from the fact that it can identify the factors affecting the development of cloud accounting education that promotes successful usage of online learning systems during and after the COVID-19 pandemic. In addition, this research provides practical insights into the adoption and use of online learning systems in developing countries such as Iran.
Theoretical Framework
Since in recent years, the use of information and communication technologies has been widely used in organizations, departments, and universities and has presented a wide range of benefits for organizations, especially universities in the e-learning sector; identifying and prioritizing the factors affecting the creation and development of e-learning in universities is of great importance (Bahari & Moody, 2021). Several indices such as infrastructural factors (hardware, software), human, economic, and cultural factors are more effective in the creation, development, and application of this teaching method. Remote education is a new and successful educational method; in order to achieve its high goals, it is necessary to continue, time and improve access to computers and the internet in the whole of society, and also it is necessary that education with short-term planning strengthens the skills of teachers and students in using their programs and media that do not have problems such as unfamiliar with new software. Therefore, these skills improve students' educational performance. E-learning in comparison with traditional teaching has major advantages such as flexibility and elimination of unnecessary and costly movements to participate in training courses. E-learning is also independent of time and space variables (Sahbeigi & Nazari, 2012). The results of several studies (Devi, Ratnoo and Bajaj, 2022; Njugunna, 2021) show that the economic variables of students such as social class, place of residence, and occupation of parents affect their academic performance (Omer & Mohmood, 2018). Cultural and social factors are shared values, norms, and attitudes among people that constitute the beliefs of a society (Apsalone & Sumilo, 2015). Culture is one of the important factors that seem to influence the public acceptance of e-learning services in developing countries (Alajmi et al., 2017). According to Elizabeth brown and Hocutt (2017) cloud-based technologies and services such as Google Drive and Google Apps, which are used in the cloud-based collaborative environment, provide new opportunities for integration between shared platforms and student interaction, and students can interact with teachers and classmates (Huang et al., 2016).
Research This research is a descriptive type, and applicable in terms of purpose, and the type of data in this research for questions test is quantitative. In this research, an electronic questionnaire designed by Omar Akbal Tofiq in 2022 was used to collect data. To examine the theoretical model, a survey with two parts is used. The first part includes demographic questions about students, and the second part includes questions for measuring the structure of models. Each section of the structure is measured using a 5-point Likert scale. The statistical population of the study included all students of accounting. According to the establishment of similar conditions for access to students, understanding the research topic, and finally usable results of analysis, the information of universities of west part of the country including the Razi University of Kermanshah, Ilam, and Kurdistan, which are similar in terms of facilities and environmental conditions, were selected, and finally, after distributing the questionnaire (in person and internet) and using simple random sampling, 92 acceptable answers were collected and analyzed. Smart pls is used to analyze the data.
This study aimed to investigate the factors affecting the development of cloud-based accounting education and the academic performance of students in Iran. According to the results, human factors; economic and technological factors; and cultural and social factors have positive effects on students' educational performance and the development of cloud-based accounting education. The findings of the research showed that integration of cloud computing technology in the educational environment provides new opportunities that improve teaching and learning, and help the students' self-learning and motivate them to learn by providing flexibility, Students during the learning process will interact with each other, leading to the exchange of knowledge, increasing participation, and improving the educational results, which is consistent with the findings of Musyaffi et. al. (2022). Skill problems and teachers' lack of conformity with online education and lack of familiarity with the virtual environment and its structure, difficulty in evaluating the quality of learning of learners, teachers' resistance to enter the age of technology and change of traditional evaluation methods and finally, increasing the teachers' working hours at the beginning of covid-19 pandemic was observed; therefore, accounting professors and students acquire the necessary skills to use educational tools, devices and systems, hardware and software by passing of time and the movement of education from traditional to online education, which is, as a result, necessary to acquire the skills to use Cloud space and equipment needed for both professors and students to use online teaching, which is in agreement with the results of Atanda Balogun et. al. (2023); Wagiran et. al. (2022); and Khan Al-Badi (2022). In this regard, according to the results of the study, it is suggested that university professors have received training for the use of educational technology and virtual learning methods that can improve the quality of virtual education. This training can include applicable methods for virtual learning, how to use instructional and communication tools, and virtual class management. Also, the production and presentation of high and diverse educational resources and content can help students gain the best results in virtual education programs. The selection of educational resources is also important due to students' needs and variety of educational methods. In addition, using new technologies such as virtual reality, artificial intelligence, and gamification in virtual education programs can provide more attractive and useful methods for students.

Today, accidents in the oil and gas industry have increased all over the world, and therefore, paying attention to the health and safety of employees as well as improving ergonomic and human conditions in the workplace has become a necessity in the oil and gas industry. In the present article, a general question about the categories affecting human conditions and ergonomics in Iran's gas transmission industry was investigated.

In order to investigate the issue, an exploratory study was conducted and the data was collected using a qualitative research method based on unstructured interviews and three-stage coding process to determine categories that are effective in conditions and ergonomics and human were used and then the paradigm model of the research was explained.

A number of 20 open coding extracted from the transcript of the interviews were obtained and then by classifying the concepts that had a common semantic load, 7 sub-categories and 4 main categories were assigned to the concept of the present research, and then the paradigm model was explained in 5 categories of causal, central, strategic, Mediation, and consequences.

The realization of the mission and goals of Iran Gas Transmission Company depends on the existence of a safe work environment and improvement of human relations in the work environment, and in this regard, effective measures should be taken in the field of human resources management and improvement of the level of mental and physical health of employees and ergonomics of the work environment.

Accidents are the result of a defect in the driving system that can be seen in its components, namely humans, vehicles, roads and the relationship between them, but the results of domestic and international studies have considered the human factor as the most important cause of accidents. Accordingly, the purpose of this study is to investigate the human factors affecting the incidence of accidents in Robat Karim.

This research is a kind of mixed studies in which a combination of quantitative and qualitative methods has been used. In the quantitative part, statistics and information related to accidents in the first 10 months of 1400 in Robat Karim city have been used, and in the qualitative part, by collecting information from the interview, a deeper understanding of the issue is obtained.

Quantitative findings have been used to identify the general characteristics of accidents in which the human factor was the cause of the accident. In the qualitative part of the research, interviews were conducted with a number of road accident experts in the west of Tehran province. Qualitative content analysis of this interview has been used using thematic analysis to investigate the human factors affecting the occurrence of accidents in Robat Karim city.

Finally, by analyzing the topics extracted from the interviews, personality factors, physical factors, factors related to education and factors related to experience and skills were identified as the most important human factors affecting the occurrence of accidents in Robat Karim city.

The water consumption pattern indicates the manner and amount of water consumption by the household, so that in addition to technical factors, it is also affected by human factors. In this study the effect of human factors (economic, social, cultural, moral, legal and structural) as well as demographic variables on the household water consumption pattern is studied. The present study is practical in nature and is considered as a descriptive-exploratory correlation study. The required data for tests and analysis of the hypotheses were collected through questionnaires and face-to-face interactions. The statistical population of the present study includes 391 citizens of Sanandaj. Regression analysis and structural equation modeling were used to test the hypotheses and analyze the data. According to the research results, among human factors, social, cultural and moral components have a significant effect on the pattern of household water consumption. In contrast, economic, legal and structural components do not have a significant effect on the pattern of household water consumption. Among the demographic variables, factors such as building type, shared water meter and household size have a significant effect on household water consumption pattern, while factors such as gender, age, education, income, location and automatic faucets do not have a significant effect on household water consumption pattern. Therefore, identification and management of human factors and demographic variables affecting the pattern of household water consumption is one of the necessities of today's societies.

Various economic, social, and environmental crises, as well as the new phenomenon of the rapid spread of the deadly disease, Coronavirus, in the world have increased the need to pay attention to smart cities. The purpose of this study is to identify the dimensions and components of the smart city based on the assumptions of new public service and to explain the current state of operationalizing the smart city, and its obstacles in Bandar Abbas. This research is applied and conducted using a mixed-method research methodology in two qualitative and quantitative stages. In the first stage, employing the content analysis methodology, a model for smart city in Bandar Abbas Municipality was designed according to the theory of new public service. In the second stage, using SPSS software for analyzing the questionnaires distributed, the smart status of Bandar Abbas was evaluated. The findings of the qualitative stage show that the realization of a smart city requires the creation of ICT infrastructure, participation of human and social capital, integrated urban management as well as urban management based on the assumptions of the New Public Service. Analysis of data at the quantitative stage indicates that the city of Bandar Abbas is in an unfavorable situation in all technical, human, and institutional aspects of a smart city. Moreover, the lack of human and institutional infrastructures, above the other factors, creates obstacles and limitation in the path of smartening the city of Bandar Abbas.

The purpose of this study is to investigate the factors and barriers to employee productivity in South Pars Jam Company. The statistical population is the qualitative part of all managers and experts of South Pars Gas Complex Company. Using purposive sampling method, managers and specialists who had the information needed for the research were selected and information was collected through semi-structured interviews. The statistical population of the research in the quantitative part is all managers and specialists of South Pars Gas Company, numbering 250 people. The method of determining the validity of the questionnaire is formal and content. The results showed that the factors and barriers to employee productivity in South Pars Jam Company are: organizational climate, effective leadership, professional maturity of employees and environmental conditions. The results also showed the direct relationship between the model designed by the researcher and the theory of clock productivity factors and barriers.

Various factors play a role in the successful implementation of the business intelligence system. However, often, technological and instrumental factors of business intelligence have been considered by researchers, managers and investors. Therefore, in our research, we decided to use the business intelligence management approach to identify and rank the critical factors for the success of the implementation of business intelligence related to human resource factors, using the literature and opinions of experts. Therefore, for data collection, the Creswell’s thematic literature review was used, from which 121 sources were selected as the statistical population, 33 sources were selected using the exclusion criteria, and thus clusters and human factors influencing on the success of business intelligence was extracted and became the basis for a questionnaire based on pairwise comparisons. Utilizing the opinions of ten business intelligence to analyze the data, DEMATEL technique was used, which best shows the relationships of influence and effectiveness. The content validity of the questionnaire was confirmed by business intelligence experts and the reliability of the questionnaire was determined by Cronbachchr('39')s alpha method. The results showed that among the four clusters, factors related to team members, factors related to the project manager, factors related to user acceptance and cooperation and factors related to the organization, respectively, factors related to the organization and factors related to the project manager are causal factors influencing on other factors.

What society expects from the auditing profession is to provide quality audit reports. This quality is an added value that only the auditing profession can add to companies' financial information. In general, the purpose of auditors is to protect the interests of stakeholders against significant distortions and errors. The purpose of this study was to explain the effect of auditing and financial supervision of the police General Directorate of Finance and Accounting on improving the performance of police commanders and managers.

This research was applied in terms of purpose and in terms of descriptive method and a questionnaire was used and the statistical population of this study is 66 commanders, chiefs and managers. The reliability of the questionnaire was assessed using Cronbach's alpha and validity was assessed using convergent and divergent validity.
Findings and

The results show that the amount of factor loading factors and the amount of t-statistics, the results of the present study indicate that human factors have a significant impact on teamwork, decision making, goal setting and responsibility of commanders and managers of police and also human factors. It has no significance on the information exchange power of the commanders and managers of the police readiness deputy. Also, environmental factors have a significant effect on the power of targeting, responsibility and information exchange power of commanders and managers of police Deputy, and also environmental factors do not have a significant effect on teamwork and decision-making of commanders and managers of police Deputy. As a result, the audit and financial supervision of the police General Directorate of Finance and Accounting has a significant impact on improving the performance of commanders and managers of the police Deputy Chief of Staff.

This research is about the effective factors on improving the absorption of private sector financial resources in Saman Bank of Tehran province. This research is based on the classification of research in terms of the objectives of an applied research. Based on the research method, this research is a descriptive survey in terms of classification. The method of data collection is field. The data collection tool is a questionnaire. In this research to analyze data from anova techniques. Test for inferential statistics. For data normality t, we use Friedman test to rank the data, and correlation coefficient to determine the relationships between variables, and we use SPSS software to analyze the data. SPSS software is one of the most standard software for performing the above techniques. To calculate the reliability of these questionnaires, we calculate Cronbach's alpha. In this study, first the indicators were identified. The research hypotheses were designed based on the indicators and finally all the hypotheses were proved using statistical techniques.

Shift scheduling is one of the production planning processes that develop organization and workforces by providing optimized time table. In this study we tried to present mathematical model with minimization function of human errors regarding human factor engineering. Learning, forgetting, fatigue and rest are important factors which increase or decrease human errors and is modeled here. Provided model is nonlinear integer model. To investigate model and study human factors we solved small instances with different parameters in three categories: easy tasks, medium and hard tasks. To solve model we used LINGO software. Results indicated that shift schedules are different regarding different human parameters. With increasing difficulty of tasks and decreasing learning, rest breaks were closer to start of working shift. With decreasing difficulty of tasks and increasing learning, optimized schedule close to schedule without rest breaks. Also results showed that we can use the model to optimize human reliability, and organizations can define optimized shift schedules with considering task types and human parameters.

operational budgeting in administration and executive agencies. therefore, the purpose of this study was to investigate the meta - analysis of studies on the impact of planning indicators on the planning of operational budgeting. The method of this study is quantitative of meta - analysis. the statistical population of the research consisted of 71 domestic articles, in which 20 articles were analyzed using purposeful sampling sampling method as a sample of Meta – analysis. Reliability identified through the judges 'consensus on the choice of research and their classification, the validity of coding through the judges' consensus on the use of specific concepts for the coding of variables and the magnitude of the work through an agreement in the measurements of the effect size among the meta - analyses. the results showed that between 4 variables and 49 of the effect size, the effects is assumed to be 0.1-3.3, 0.3-0.5, 0.5 and more, respectively, low, medium and high.Also the contribution of technical and process factors with the mean size of the effect size of 0.58 for the deployment of operational budgeting was clearer. environmental factors with an average effect size of 0.53 and human factors were obtained with mean size of 51 and structural factors with average effect size of 0.47 respectively. Technical and Process variables, Environment, Human, Structure of Planning indices were on the planning of operational budgeting

Transportation, as one of the factors affecting economic prosperity, increases the opportunities for access to welfare and national facilities by shifting freight and passengers. The study of the transportation sector as a prerequisite and developmental infrastructure plays a fundamental and effective role in the reproduction of the potential talents of societies and promotes the rapid and wider strengthening of the various economic, social and cultural sectors of the countries. On the other hand, the expansion of transportation facilities and transportation infrastructure, despite the creation of many benefits for citizens, is also considered as one of the factors driving up an increase in accidents. In recent years, transport managers have been trying to improve traffic and safety by using traffic management techniques. Meanwhile, traffic disorder has become a major constraint on traffic behavior in road networks, especially highways and freeways, which can be improved to a large extent by identifying its factors and using new solutions. Hence, in the current research, attempts are made to identify and prioritize the factors affecting the traffic disruption. Therefore, firstly, the factors influencing the traffic disruption are identified and evaluated. Then, using the hierarchical analysis process and Expert selection software, the priority level of each of the factors is determined. For this process, expert opinions are used through the questionnaire and with the target community of experts. The results show that human factors are at first level with 39.2%, management factors in the second order with 24.6%, traffic factors in the third level with 20.5%, and infrastructural factors are in the fourth order with 15.7%.

Security problems and barriers are one of the most fundamental issues in information systems. Security has long been regarded as an integral part of IT infrastructure. In this regard, the present research aimed to identify the effective components of information security management in Iran's Offshore Oil Company Information Technology. The population of this research includes Iran's Offshore Oil Company IT managers and experts. The research is considered as mixed method in nature. In the qualitative section, the effectiveness components were identified using semi-structured interviews. Then these identified components were developed in the form of a secondary questionnaire and proposed to the population so the necessary data were collected. Data analysis was performed using SPSS20 and Lisrel software. The results of the research showed the components related to technical human, managerial, leadership, financial and economic issues, components related to management and leadership issues affecting information security management of information technology department of Iran's offshore oil company.

In this study, the problems with performance-based budgeting in Iran’s Police and solutions to resolve these problems are examined. The statistical population consists of all the accountability agents in Iran’s Police being selected through simple sampling method and the Cochran Formula that comprised of 84 individuals. This is an applied research by purpose and descriptive research by data collection method. The research tool was a budgeting questionnaire (2010). In this study, the content-related validity and Cronbach’s Coefficient Alpha were utilized to ensure the validity and reliability of the questionnaire, respectively. The value of Cronbach’s Coefficient Alpha was found to be 91%, which indicates acceptable reliability. In this study, the statistical analysis was carried out at two levels. Using deductive analysis, results show that there is a meaningful relationship between performance-based budgeting and managerial factors. The problems with performance-based budgeting, including respectively 1) technical and process factors, 2) human factors, and 3) environmental factors, have relationship with the managerial factors. Furthermore, the Friedman test results show that the technical and process factors rank first among these factors. Hence, it is suggested that the factors related to these problems be identified and resolved during performance-based budgeting.

Banks are secure and suitable places for the maintaining money and investment for people. It is able to open different account for the people and settle their financial relations based on benefit of customers. In other hand banks are able to support different project which is a must for dynamic and permanent economical process. So banks have to tried to absorping the small deposits of people. The purpose of this research is recognizing and ranking the effect factors on the behavior of customers based on Four dimensions and Ten recognized indexes in bank Meli of Iran in Sistan and Baluchestan. The sample society is the head of the branches. The data analyzed by abilities of "super decision" software. The result shows that human factors has most effects on the absorption and financial factors has least effect on so called case respectively.

While Traditional knowledge management emphasis is more on the technology and designing information systems, modern approaches focus more on human resources and their behaviors in knowledge sharing. So this research aims to investigate the influence of social capital on knowledge sharing between human resources of Pars Oil and Gas Company (POGC) by focusing on human features of knowledge sharing. Data was gathered using questionnaire. Results show that social capital affects on inter and intra departments knowledge sharing; high educated employees have more social capital, however people with higher managerial experiences, show less social capital than less experienced employees. It seems that managers don’t prefer to share their knowledge and experiences with their subordinates especially the more competent or new employed ones. Finally it is suggested that corporations working in petroleum industry, as the corporations which are successful in knowledge management, should share their experiences and knowledge with other corporations.  It is assumed that it might lead to Iran development in long run.

Truck traffic is one of the most common causes of accidents and annually endangers the lives of many people in the world. Despite their small share of total vehicles on the streets of Tehran, they unfortunately cause a significant proportion of injuries, accidents and road deaths. As a result, Iran has one of the highest fatality rates for truck accidents. In this study, the main causes of accidents, truck accidents and deaths were identified and strategies devised to prevent and eliminate human, vehicle and road factors that cause truck accidents. A survey was conducted as part of the library research method and the cause of the accident was determined by looking at the direction of the vehicles involved. The results of the main causes of traffic accidents in Tehran, confirmed the hypotheses indicate that age, performance, driver skill, amount of time spent working, excessive drowsiness, fatigue and the function of the vehicles involved in the accident all contribute to causing an accident. Engineering and safety standards did not have any impact.

The goal of this research is providing optimization approach for bi-objective scheduling work shifts and job rotation problem in order to exploit efficient performance of employees. In this article scheduling work shifts and job rotation problems had been modeled in one mathematical model with two objective functions: minimizing labor cost and maximizing number of job rotation. Also human factors (fatigue، learning and forgetting) that have effect on workers performance were modeled. Presented model was mixed integer and nonlinear and genetic algorithm and ε-constraint technique have been used to solve it and gain Pareto sets. To illustrate efficiency of provided algorithm، its performance has been compared to results of LINGO. The results indicated that performance of genetic algorithm is better than that of LINGO in terms of computational time and objective value. To relate relationship between objectives، set of problems have been solved. Obtained Pareto indicated that there is a conflict between objectives. Hence with considering human factors that have effect on workforce’s performance it is needed to plan work shifts and job rotation simultaneously. Results indicated that the proposed optimization approach is capable to provide suitable alternatives while managers try to consider decreasing cost، increasing jobs variety and multi-skilled training.