فصلنامه رویکردهای پژوهشی نوین در مدیریت و حسابداری
پیاپی 30 (بهار 1399)

Today, manufacturers of industrial process components using fossil fuels and growing consumerism are increasingly adding to environmental pollution and problems. Management and environmental protection are one of the most important issues for producers and consumers. Therefore, it is necessary for organizations and production centers to produce their consumption and services greener and more compatible with the environment. The present study was conducted to identify and rank the ideals of green production in the automotive industry. The present research is applied in terms of purpose and descriptive method. With the review of literature, the subject of seven ideals was identified. Data were collected using the questionnaire and the opinions of three experts of Shiraz Iran Khodro Factory and were prioritized using the AHP technique. The results show that the ideal of the least use of harmful raw materials for the environment with a weight of 0.1591 has the first place, the ideal of increased initiatives to reduce environmental effects with a weight of 0.1591 has the second place, and the ideal of the reducing waste production with a weight of 0.1568 has dedicated the third place to itself.

This research emphasizes the importance of the concept of discipline culture. one of the most important and effective topics in the formation of discipline culture is the adherence to scientific ethical values. therefore, this study investigates the relationship between disciplinary culture and the degree of adherence to scientific ethical values. the purpose of this study is applied and descriptive and correlational in nature and method.the statistical population of the study consisted of 6500 students of Ilam university. finally, based on Morgan table, 340 students were selected by simple random sampling. data collection tools included two researcher-made questionnaires for each of the research structures. the validity and reliability of the study were assessed through face validity and cronbach's alpha. finally, the validity and reliability were confirmed. descriptive and inferential statistics were analyzed by SPSS software. The findings suggest that the three dimensions of disciplinary culture (researcher role, academic collaboration, supportive atmosphere of research activities) are associated with adherence to scientific ethical values. finally, the main hypothesis of the research, namely the relation between disciplinary culture and adherence to scientific ethical values, was confirmed.

This study aimed to evaluate the health aspects of management and organizational Justice Department of Islamic Development of North Khorasan was. The target population included all employees of the Department of Islamic Development of North Khorasan to 65 hat the sample size based on Morgan table, 55 people were Was using stratified random sampling method were selected. The data from the survey method used libraryThree questionnaire to collect data on organizational justice (Niehoff and Moorman, 1993), organizational health questionnaireGraham (1986) and a questionnaire of 27 questions was used for the management dimensions Cronbach's alpha coefficient was used to assess the validity of the questionnaire reliability coefficient values for all variables and parameters of value was 7.0, so the reliability of the questionnaire was confirmed Validity was also confirmed by experts To analyze the data, descriptive and inferential statistical test, Pearson correlation test using spss software version 18 and the structural model using LISREL software used The results showed that Islamic management aspects and components (vibrant work environment, inspiring staff, extensive leadership, culture positive and lasting success) and for components of organizational justice (procedural justice, interactive and distribution) and a significant positive correlation was found.

The retail industry is one of the most important industries affecting the supply chain of any industrial and manufacturing company and one of the most important features of the current environment of the retail industry is the increasing competition that is observed every day with the emergence and development of new competitors in this industry. The direct result of this situation is the need and serious attention to the use of effective mechanisms in maintaining and improving customer satisfaction and, consequently, sales through quality of service and greater value creation for customers. Pop-ups are a simple concept that can lead to a distinct perception of customers and the repetition of their trading behavior. As smart customers grow, companies in the retail industry should also plan and implement tools that are not just the way to go. Achieving the goals of market testing and simulation will facilitate the prominence, image, knowledge and performance of their brands, but also lead to reputation, newsworthiness and ultimately value for their customers, pop-up retailing as a powerful tool in Creating direct value, communicative, and informational value propositions for customers can be effective.

The process of merger and acquisition is crystallized in the direction of corporate strategic and financial management of economic enterprises and in the form of strategic decisions of the company, on the one hand, is related to corporate financial issues and on the other hand, in terms of asset profitability, is related to corporate investment management. Also, according to the 700 Auditing Standard, providing useful information to users is one of the purposes of publishing financial statements, and auditors must provide accurate and reliable comments to stakeholders, and in the event of certain circumstances, their comments are modified (conditional, rejected). Or comment. In addition, corporate finance strategy is an important topic for financial and accounting scientists. In addition to science, financing is known as the art of financial managers. The purpose of this study is to evaluate the adjusted statement of audit and financing in terms of merger and acquisition in companies listed on the Tehran Stock Exchange. In this study, logistic regression has been used. All companies listed on the Tehran Stock Exchange are considered as statistical population and with the sampling, the number of statistical population of 89 companies (445 years-company) is limited. These companies have been studied during 5 financial years (2014-2017). The research findings show that if the company is funded by the sale of shares, auditors will need more downgraded downgrades, but less downside downgrades if the company is financed using debt will be.

Today, due to the increasing trend of environmental change and changes, organizations and companies need strategic entrepreneurship to effectively meet their environmental needs. Entrepreneurship and strategic management lead to the growth and production of wealth. This study examined the role of strategic entrepreneurship in identifying and discovering entrepreneurial opportunities in Yazd Industrial Town companies. The statistical population of this study included all 240 CEOs, deputies and senior managers of companies in Yazd Industrial Park. According to Hooman's rule, a sample of 150 people was selected. In this study, two strategic entrepreneurship questionnaires and entrepreneurship status review questionnaire (in terms of current status and efforts to achieve ideals), (adapted from the standard questionnaire of Assadollah Kordanic's personality traits and Margarit Hill's standard organizational entrepreneurship questionnaire), in the organization. Was used. Structural equations and laser software were used to test the hypotheses. The results show that the impact of strategic entrepreneurship and its dimensions on identifying and discovering entrepreneurial opportunities is positive and significant.

Internal controls applied by any business should cover all aspects of operating and management systems in business including competitive market conditions and monopoly. On the other hand, given the impact that product market competition has on internal controls, this effect may vary across companies with different ownership structures. Therefore, the purpose of this study is to investigate the moderating effect of state ownership on the relationship between product market competition and internal controls using a sample of 105 firms listed on the Tehran Stock Exchange during the period 2013-2017. In terms of purpose, this research is of the type of experimental fundamental research and in terms of the nature of the type of correlational research. Also, the research hypotheses were tested by multivariate regression using logistic regression. The results showed that the more product market competition increases, the greater the likelihood of weakening internal controls. The results also showed that in state-owned companies, they were more likely to have lower internal quality control as competitors increased their product market competitiveness compared to privately owned companies.

Internal audit is considered as one of the main mechanisms within the corporate governance organization. The purpose of this study is to investigate the position of internal audit on the level of conservatism of companies. This research is applied in terms of purpose type and post-event type in terms of experimental research method. In post-event research, possible relationships between variables are studied by observing the existing conditions, in which the cases studied have occurred in the past and cannot be manipulated by the researcher. The research period is from the time of the requirement of the existence of audit committees, ie the beginning of 1394 to 1397, and their analysis was done from Excel and Eviews9 software. The results of the survey data show that there is no positive and significant relationship between financial expertise of internal audit members, independence of internal audit members and experience of internal audit members and conditional conservatism.