فصلنامه رویکردهای پژوهشی نوین در مدیریت و حسابداری
پیاپی 29 (بهار 1399)

The purpose of this study is to investigate the dimensions of public policy from the Islamic perspective with emphasis on justice and case study participation in North Khorasan education. The research method is descriptive-survey and it is applied in terms of purpose. The statistical population is Bojnourd education staff of 120 which 92 questionnaires were distributed using Cochran formula and simple random sampling. The data gathering tool is library studies and questionnaires and a researchermade questionnaire was used to analyze the information. SPSS software was used to analyze and identify the capabilities of individuals with an emphasis on justice and participation as a general policy dimension. Finding capabilities with an emphasis on justice and participation is one of the dimensions of public policy. Empowering Emphasis on justice and participation is one of the dimensions of public policy. Human resource development emphasizing justice and participation is one of the dimensions of public policy. Transparency and accountability are a public policy dimension with an emphasis on justice and participation. Equal opportunities with an emphasis on justice and participation are among the dimensions of public policy.

Understanding organizational culture and innovative behavior paves the way for teachers' job-oriented attitudes, and it seems that teachers who are capable have a positive attitude. The aim of the present study is to investigate organizational culture, innovative behavior with a work-related attitude with the mediating role of psychological empowerment. The research method of the present study is descriptivecorrelation and is applied in terms of purpose and in terms of cross-sectional time. The statistical population of the present study consists of teachers of Bojnourd city, which includes 350 people. Using simple random sampling method and Cochran's formula, 183 samples were obtained. In order to study and test the hypotheses, a questionnaire was used to measure organizational culture. Denison's organizational culture (2000) used the Counter Questionnaire (1988) to measure innovative behavior, the Harsum Questionnaire (2011) to measure attitude-related performance, and the Spritzer Psychological Empowerment Questionnaire (1995) to measure psychological empowerment. Spss and pls software was used to analyze the data.

According to the results of the research, there is a significant relationship between organizational culture and work-related attitude with the mediating role of psychological empowerment. There is a significant relationship between innovative behavior and work-related attitudes with the mediating role of psychological empowerment.

By promoting organizational culture and innovative behavior, it is possible to create a positive attitude towards work in teachers and if the empowerment of teachers is strengthened, a positive attitude towards work will have a greater impact

This study examines the impact of financial leverage on corporate risk and stock returns of companies listed on the Tehran Stock Exchange. Due to the increasing expansion of companies and the diversification of their capital structure and the emergence of macro-financial and micro-financial crises on the other hand, it has led investors and stakeholders to seek coverage and protection to avoid these risks. Therefore, the purpose of this study is to find methods and models that predict the risks of companies in the future and also assess the financial strength of these companies. In this study, the financial information of 30 companies from the member companies of the Tehran Stock Exchange has been collected in the period (2014-2018). A multivariate regression model has been used to test the hypothesis. The findings of this study indicate that there is a significant relationship between financial leverage and corporate stock returns, so it can be stated in general that there is a significant relationship between financial leverage and financial risk.

Given that board members are male-dominated in most companies listed on the Tehran Stock Exchange, the present study seeks to determine whether companies with gender diversity (women's presence) on their board have a positive financial performance. The present study is one of the experimental accounting researches and in terms of purpose, considering that this research is in search of achieving a practical goal, so in this regard, it is practical and descriptive research method. The research hypotheses were tested by multivariate regression analysis and combined data approach among pharmaceutical companies listed on the Tehran Stock Exchange, which after applying restrictions to 22 companies in the period 1391 to 1397, were tested by Ivyoz software. The findings show that there is no significant relationship between gender diversity and corporate profitability (financial performance). In other words, the existence of a significant relationship between the presence of women in the board of directors and the performance of companies listed on the Tehran Stock Exchange was not confirmed.

Profit and quality are the most important components of decision making for users that can be influenced by many factors. The purpose of this study is to investigate the factors affecting the quality of profits of pharmaceutical companies listed on the Tehran Stock Exchange.Independent research variables include firm size, financial leverage, company growth, board member independence, gender diversity of board members and audit committee, company stock value and dependent variable, corporate earnings quality. To test the hypothesis of this study, a multivariate regression model and a combination of sample and sample data approach of 23 companies over a period of 10 years, from 1388 to 1397 (230 observations) were used and analyzed by EViews 10 software. Also, this research is applied in terms of purpose and descriptive-correlation in terms of nature and method. The results of testing the research hypotheses indicate that there is a significant and direct relationship between the quality of profit and the value of the company's shares and the size of the company. There is also a significant inverse relationship between earnings quality and gender diversity of board members. However, the results of these tests show that there is a significant relationship between the quality of profit and growth of the company, the independence of board members, gender diversity in the audit committee and financial leverage.

This study provides a theoretical and experimental study of the factors affecting the delay in submitting the audit report of companies listed on the Tehran Stock Exchange. In terms of purpose, this research is useful because it examines the relationship between variables in the stock market and is better to explain the relationship and offer suggestions to improve market efficiency and corporate governance, and in terms of solidarity. In fact, the purpose of this type of research is to study the extent of changes in a variable compared to the changes in a variable. This research has a deductive-inductive approach and is one of the types of correlational research among regression analyzes. Also, considering that the data used in the present study is real and historical information, it can be classified as a post-event type and its statistical population is the companies listed on the Tehran Stock Exchange and the 6-year period from 1392 to 1397. Due to the limitations of the research, 96 companies were selected in the relevant time period. Also, according to the method of data collection, the number of data collected for this study is 576 years-company. In order to perform the hypothesis test, the combined data method has been used to estimate the model and test the hypotheses. Based on the results of these tests, the fixed effects model was used in this study. Based on this, Eviews8 software was finally used to identify the relationship between the variables. The result of the hypothesis test is a positive and significant relationship between the size of the business unit and the complexity of the business unit operation with delays in providing audit reports in the companies.

Bitcoin is a virtual currency whose production is the result of a computational activity called time exploration. This international currency is not managed by any bank and can be used to buy goods from anywhere in the world. It can also be used as a stock. Or trade in metal money. The main purpose of this article is to address Bitcoin as a virtual currency from a user's point of view, along with goals such as familiarity with Bitcoin for its unknowns, attracting talented people and showing off Bitcoin's capabilities in the virtual world and ecommerce. Been paid This article gives you a brief overview on the most popular digital currencies, as well as ecommerce by promoting your Bitcoin legal and economic goals. This currency is the new currency at a lower transaction cost than traditional currency markets and operates in a decentralized manner without the presence of an intermediary and regulatory body such as the government, banks and financial institutions to counter the traditional currency issued by governments.

Internal audit performance helps management improve internal control over operations, reporting, and compliance. The purpose of this study is to investigate the effect of audit characteristics on the effectiveness of internal control in companies. This research is applied in terms of purpose and in terms of nature, it is a descriptive research with an emphasis on correlational relationships, because on the one hand it examines the current situation and on the other hand it determines the relationship between different variables using regression analysis. Excel and Eviews9 software will be used to perform the calculations and prepare the data for the information required for the research as well as their analysis. The present research period is from 1392 to 1397. The research results indicate that audit characteristics have a significant impact on the effectiveness of internal control in companies and play a key and important role.