فصلنامه رویکردهای پژوهشی نوین در مدیریت و حسابداری
پیاپی 21 (پاییز 1398)

In the past, the most important assets of an organization were its physical assets. Managers have believed that their assets and physical assets are the most important key to productivity and effectiveness and an important source of competitive advantage. But with the advent of time, new concepts such as the human capital of the organization's main competitive resources for humans and their existence and function in the organization changed. At the present time no successful organization can be found that lacks a clear plan for human resources and its development and productivity. Humans are like the spirit that gives life to the organization and is the most unique element of competition. Educational organizations, the most important of which are training education, are more dependent on human resources and performance and productivity than any other organization. Smart communities see the development of education as a prerequisite for the evolution of their society. One of the most important pillars of human resource development is staff training and improvement, which must be implemented in a way that improves organization and maximizes productivity. In this descriptive study, we examine the effect of staff training on the efficiency of the education organization.

The present study aimed at perceived teachers' perceptions of healthy school dimensions and components. Qualitative research strategy was used by content analysis method. . Data were collected using semi-structured interviews and then analyzed using coding at three open, coded and selective levels. The findings of this research are extracted and classified into three main themes. Themes: Organizational health dimensions include the themes of emotional, social, intellectual, and physical dimensions. Theme 2: Healthy Physical Environment Includes Subjects: Basic Needs - Providing Beautiful Environment Characteristics Third Theme: Healthy Social Environment Includes Subjects: Desirable interaction and empathy.

Basically, corporate management is always forced to reform and improve production, marketing, innovation, and ultimately economic efficiency and efficiency among the units under its control, given the present and future economic conditions. One of the key ways in which factories can improve their economic status and increase their ability to compete with other competitors. It is through the use of creative thinking and system innovation that this would not be possible without the knowledge and support of intellectual capital. In this research, the elements and components of intellectual capital are considered as human capital, structural capital and relational capital, which are independent variables for each of the intellectual capital elements. Performance index (dependent variable): Profit is considered. The research method in terms of data collection is descriptive-correlational by covariance analysis method of structural equation model. 219 managers and experts of the statistical society were selected by probability classification method and a questionnaire containing 60 questions was given to them. After collecting the questionnaires, the data were analyzed using SMART PLS and SPSS22 software. Finally the relationships between intellectual capital indices were confirmed and it was found that structural and relational capital directly and human capital indirectly through structural capital had an effect on performance.

Banks are going through a time of crisis. In this situation, many banks are finding an optimal way to invest and make the most of their resources. Customer confidence depends on the profitability of the banks. While banks are struggling to maintain their position, they need to allocate more stringent resources to the right position. But this choice can provide an opportunity for true growth. Tejarat Bank is one of the leading banks in Iranian banking industry. Therefore, the choice of this bank to consider the resource allocation issue can be generalized to other banks as well. This study deals with the issue of resource allocation in the Islamic banking industry. Bunker model is one of the powerful models that has not been addressed in Iran. This model provides conditions for resource allocation in safe areas, considering the resource constraint. Resource allocation is a nonlinear problem and due to the wide range of resources and uses, it is very difficult to solve by well-known mathematical algorithms. Using smart algorithms in such cases is a wise solution to the problem. Artificial neural network is one of the most used intelligent optimization algorithms that is used for modeling. This study was conducted on Guilan Bank of Commerce. The error rate of 1.85 6 10 66 squares in this work indicates that the neural network can provide a precise model of resource allocation based on Bunker algorithm by avoiding deadlock.

One of the most important and effective developments in recent years in the preschool education system is the development and development of a qualitative-descriptive evaluation model of students' academic achievement. This development is of great importance to the managers of the Iranian education system and even to many other countries in terms of the importance and impact on the quality of the process and the result of primary school learning. Success in developing and deploying this transformative program will have valuable impacts on the school's educational and educational components. One of the most important environments of the educational system for the qualitative-descriptive evaluation program is teachers. They are the main anchors and influence. Every project that has been implemented has its strengths and weaknesses so teachers can express it better than anyone else to check the inefficiency of this method. The purpose of the present study was to analyze the teachers' lived experience of the effectiveness of descriptive assessment in elementary school. The present study is a qualitative and phenomenological one. In this study, 12 male and female teachers of elementary school in Shiraz were interviewed. Purposeful sampling method was used. Semi-structured interviews were conducted and data were analyzed based on the seven-step strategy of Colaizzi. In-depth analysis and perception of teachers' statements to identify six themes, such as a decline in the quality and effort of poor students, a severe drop in the ability of talented students, the inaccuracy of evaluation statements, and the need to re-explain to parents or students, the difficulty of determining knowledge Students, students' illiteracy led to the type of evaluation, end-of-semester evaluation problems and summarization. Finally suggestions were made to improve the design.

One of the most important and effective developments in recent years in the preschool education system is the development and development of a qualitative-descriptive evaluation model of students' academic achievement. This development is of great importance to the managers of the Iranian education system and even to many other countries in terms of the importance and impact on the quality of the process and the result of primary school learning. Success in developing and deploying this transformative program will have valuable impacts on the school's educational and educational components. One of the most important environments of the educational system for the qualitative-descriptive evaluation program is teachers. They are the main anchors and influence. Every project that has been implemented has its strengths and weaknesses so teachers can express it better than anyone else to check the inefficiency of this method. The purpose of the present study was to analyze the teachers' lived experience of the effectiveness of descriptive assessment in elementary school with a paradigmatic approach. The present study is a qualitative and phenomenological one. In this study, 12 male and female teachers of elementary school in Shiraz were interviewed. Purposeful sampling method was used. Semi-structured interviews were conducted and data were analyzed based on the seven-step strategy of Colaizzi. In-depth analysis and perception of teachers' statements to identify six themes, such as a decline in the quality and effort of poor students, a severe drop in the ability of talented students, the inaccuracy of evaluation statements, and the need to re-explain to parents or students, the difficulty of determining knowledge Students, students' illiteracy led to the type of evaluation, end-of-semester evaluation problems and summarization. Finally suggestions were made to improve the design.

Strategies for working capital that result from the combination of current assets and current debt strategies. In working capital management, according to the different circumstances, appropriate strategies should be chosen for the company so that it can effectively increase the current assets, current liabilities and returns of the company and maximize shareholder wealth. This study examines the relationship between managers 'overconfidence and managers' talent on working capital strategies in listed companies in Tehran Stock Exchange. Linear regression method was used for data analysis and the sample size was systematically eliminated from the sample of companies listed in Tehran Stock Exchange. Sampling method was 198 randomly. Selected 1397-1383. The method of gathering data from the audited financial statements of the companies listed on the Tehran Stock Exchange as well as from the codec and the new software program is discussed below. The goals of the research were predetermined and self-correlated. Both hypotheses of the study suggest that there is a significant relationship between the independent variables (overconfidence and managerial aptitude) and the dependent variable (working capital strategy). Is located.