فصلنامه رویکردهای پژوهشی نوین در مدیریت و حسابداری
پیاپی 28 (بهار 1399)

In today's world economy, knowledge has been replaced by financial and physical capital as the most important asset, and the knowledge-based business environment requires an approach that incorporates new organizational intangible assets such as human resources innovations, customer relationships, and so on. It takes In a knowledge-based economy, the role of intellectual capital in creating value for organizations is greater than the role that physical capital plays. Therefore, organizations need to identify, systematically, their intellectual capital in order to gain sustainable competitive advantage. Therefore, the present study aimed to investigate the relationship between intellectual capital and financial performance based on the mediating role of knowledge sharing. The present study is a descriptive-correlational one from the point of view of applied purpose and from the point of view of data collection. The statistical population of the present study was 460 people based on Shiraz Airports and Air Navigation Company of Iran. The sample size was 210 and the sample size was determined by Cochran formula. A standard questionnaire was used to collect the required data and to evaluate the research variables. Data were analyzed using software (lisrel 8.8). The results of path analysis showed that intellectual capital had a significant relationship with knowledge sharing but intellectual capital had no significant relationship with financial performance. Also, knowledge sharing has a significant relationship with the financial performance of the company under study.

This study aimed to consider the mediating role of financial reporting quality on the relationship between corporate governance and stock liquidity risk of Tehran Stock Exchange (n=98) from 2011-2016. The study was an applied one objectively and a descriptive one in nature and it was used of systematic removal sampling method to select sample. Therefore, data related to financial statements were gathered using survey and documentation methods TadbirPardaz software, research management sites, development and Islamic studies and securities and exchange organization (Kodal) and were analyzed using descriptive and panel data model. Also, Stata software, version 12, was used to estimate the model. Results showed that corporate governance significantly related to stock liquidity risk. Also, results suggested that financial reporting quality impacted on the relationship between corporate governance and stock liquidity quality.

This study aimed to consider the mediating role of financial reporting quality on the relationship between corporate governance and stock liquidity risk of Tehran Stock Exchange (n=98) from 2011-2016. The study was an applied one objectively and a descriptive one in nature and it was used of systematic removal sampling method to select sample. Therefore, data related to financial statements were gathered using survey and documentation methods TadbirPardaz software, research management sites, development and Islamic studies and securities and exchange organization (Kodal) and were analyzed using descriptive and panel data model. Also, Stata software, version 12, was used to estimate the model. Results showed that corporate governance significantly related to stock liquidity risk. Also, results suggested that financial reporting quality impacted on the relationship between corporate governance and stock liquidity quality.

Organizational entrepreneurship as a category emerged to help organizations to be compatible with the environment, taking advantage of its opportunities and avoiding its threats. Though, there have been cases studied in the present research to find out the most important factors, especially the ones affecting organizational entrepreneurship. At first, the effective factors were extracted via background studies. Triple model was used to categorize the factors extracted and three major and twenty minor criteria were selected for the research. In this research, the method used by purpose is practical and by base of collection, is descriptive and suevey. Analytic hierarchy questionnaire was designed under professors' supervision. Experts and senior managers of the under studied company hierarchically analyzed the major and minor criteria. Data gathered from questionnaire as triangular fuzzy were analyzed and examined by means of software and the results are as follow. In relation to the criteria, the background factors with 0/153 had the final heaviest weight. In structural factor criteria, strategy (0.073), organizational structure (0.07) and processes (0.068) were three substandard criteria having the highest weight in ranking. Behavioral factor substandard criteria were also hierarchically analyzed and finally, the training substandard criteria weighted 0/097, motivation weighted 0/094, and organizational culture weighted 0/085, were the top ranks. The results of background factor of substandard criteria are as follows: The legal bed weight 0/09, infrastructures weighted 0/084, and market weighted 0/082 were subcriteria gained three more ranking weight.

Undoubtedly, floods are known as a natural disaster, but in practice, floods are one of the most terrible natural disasters in the world, both in terms of casualties and financial losses. The flood is defined as "an unusual increase in flow in Discharge, which deviates from its permanent course and causes damage."It is defined as "the result of heavy rains, rapid melting of snow and ice, or the destruction of dams." And sometimes there are a lot of casualties. In our country, the number of accidents and flood damage has increased in recent years. Many compatriots in urban and rural areas lost their lives as a result of this natural disaster. Where will the floods occur next year? Which families will lose their loved ones or their livelihood? Can they be safe from floods in general? If not, what can be done to reduce the damage? It should be noted that an accident can be catastrophic when it causes casualties and damage to communities. In addition to having the components that the natural sciences have, It also has powerful social aspects. Although they cannot be prevented, their catastrophic effects and consequences can be reduced with the help of previous planning and preparedness for emergency measures. In Iran, too, due to growth. Urbanization and the formation of metropolises The issue of urban flood management is becoming more important every day The author's research tries to deal with crisis management and flood management methods in Simorgh city, which was involved in a flood in the last days of 2019 (March 18).

The main purpose of this study is to examine the effect of ease of use, perceived usefulness and social image of mobile phone on customer attitudes and customers' willingness to use Tejarat Bank mobile. The main variables of current research are ease of use, perceived usefulness, social image of using mobile banking, customer attitude and customer desire. The statistical population of the study is all mobile customers of Tejarat Bank holders. The statistical population of this study is an unlimited statistical population, which according to Morgan's table; the sample number would be 376. Convenience sampling is adopted for sampling method. The content validity of the questionnaires has been confirmed by experts and supervisors. The reliability of the questionnaire based on Cronbach's alpha coefficient is estimated to be 0.804. Structural modeling and AMOS 23 and SPSS 25 software were used to analyze the findings. The results showed that the perceived usefulness and social image have a positive and significant effect on the attitude of customers towards using Tejarat Bank's mobile phone. However, the ease of understanding customers' attitudes toward using Tejarat Bank's mobile phone does not have a positive and significant effect. Finally, the hypothesis of customer attitude on the willingness towards using Tejarat Bank's mobile phone in this research was confirmed.

The main purpose of this study is to examine the effect of corporate identity on organizational performance and customer orientation in the insurance industry (case study: SAMAN Insurance Company). The main variables of research are corporate identity, organizational performance and customer orientation. The statistical population of the study is all employees of SAMAN Insurance Company with about 650 people. Convenience sampling is adopted foe selecting samples in current study. In the present study, adopted and adapted questionnaires were used to collect information. The content validity of the questionnaires has been confirmed by experts and supervisors. The reliability of the questionnaire was estimated to be 0.86 based on Cronbach's alpha coefficient. . To analyze the findings, structural equation modeling method with SmartPLS 2 and SPSS software 25 were used. The results of the research displayed that corporate identity has a positive and significant effect on organizational performance and customers' orientation.