فصلنامه رویکردهای پژوهشی نوین در مدیریت و حسابداری
پیاپی 34 (تابستان 1399)

There is an increasing number of e-commerce sites which provide us with additional information. This has made it difficult to find useful data for the customers of certain products who always buy the same items and reduced their level of satisfaction, accordingly. As a result, the searches have also degraded the sales volume via e-commerce. In order to overcome the epidemic problem, this study suggests a personalized recommender system based on the fuzzy logic approach and methodology.The proposed system intelligently finds the information about the tablets specifications and then provides the potential buyers with advanced services through product recommender system based on their personal needs and demands. To measure the similarities among the customers’ demands and the products specifications, we have applied the concept of close to fuzzy logic compaction as well. Finally, the result of investigating 60 tablets as of the brands: Apple, Samsung, Microsoft, Asus, Lenovo has revealed on the effectiveness of proposed method in determining the intelligent recommender system.

The advent of the Internet in the world led to a new generation of mass media in the world called the New Age.The rapid spread of new means of mass communication and the increase of its users at the level of the "global village" of electronics and the emergence of the world has certainly been accompanied by fundamental changes in the world.The power of transnational communications overshadowed power relations in the world in a way that overshadowed cultural and social values.The culture and education of any country is one of the most fundamental components of the identity and values of that society, which today is under the influence of the media in terms of vulnerability and may also affect individual and social values.In today's world, the media inspires thought, culture, behavior, and in fact the cultural identity of human beings and leaves a significant relationship on the general culture of societies.The media can be effective in changing the pattern and lifestyle of human beings, as well as promoting culture and spirituality among human beings and making them happier.The purpose of this study is to represent the cultural foundations and values and norms that govern society, which under the relationship of communication and new technologies of mass communication of human, family, moral and religious values are changing and transforming.Communication was based on cultural-educational values.This research is in the category of descriptive-survey research in terms of applied purpose and method.The statistical population of the present study is 62 employees of all tax staff in the city of Ahvaz.The collection tool in this study is a standard questionnaire, the reliability of this questionnaire was confirmed using Cronbach's alpha coefficient of 0.915.PLS3 structural equation modeling software was used to analyze the collected data.The results showed that technology infrastructure has a significant relationship on individualism, avoiding uncertainty and power distance.Also, the acceptance of information and communication technology is related to honesty and power distance.

Business models, dynamic capabilities, and strategy are interdependent. The strength of a firm's dynamic capabilities helps shape its proficiency at business model design. Through its effect on organization design, a business model influences the firm's dynamic capabilities and places bounds on the feasibility of particular strategies. While these relationships are understood at a theoretical level, there is a need for future empirical work to flesh out the details. In particular, studies that provide a better understanding of business model innovation, implementation, and change will also shed light on important aspects of dynamic capabilities.

The purpose of this paper is to develop a conceptual model to explain and predict the achievement of dynamic capabilities and competitive advantage through attention to human resources of the organization. This conceptual development relies on the application of "action phase theory" as a general framework for explaining how an organization and its employees are committed to a set of goals and successfully pursue them, in conjunction with the "Self Determinate Theory" for Explaining the development of individual responsibilities at the individual level, which can justify the prerequisite for pursuing the goals of the organization at the macro level of the organization. The model presented at two organizational levels according to the dimensions of the organization's mission, strategic planning and capabilities Dynamic has been developed at the organizational level, and at the individual level with respect to the internalization of individual goals and executive plans. This model is expected to be able to generate knowledge in the field of behavioral strategies with respect to motivational considerations in the model and help strategic management in organizations.

The purpose of this study is to study the urban economy and the effect of Meshkinshahr suspension bridge on the country's tourism industry. Low incomes in the villages which can be the source of agricultural production in the country, cause the immigration of villagers to the cities And has brought false urbanization in order to develop urbanization which is some cases the longitudinal growth of the suburbs and leads to suburbanization in cities. And in the cities, fake jobs have been associated with risks due to overcrowding due to unemployment deprived urban areas. As the population of the factories increases, so do the pollution in the metropolises. Sometimes modern technology and new methods in the urban lifestyle can minimize these risks. A good example that can be mentioned for the above claim is the way of life and life change in Meshkinshahr at first in this city people lived in a traditional way and lived normally and with a low income. That the tourist developments in this city caused the city's economy to prosper. First, the reform of infrastructure such as the construction of highways to facilitate driving and peace of mind in the movement of people, which made transportation safer and after the construction of the suspension bridge, which is the longest suspension bridge in the middle east in terms of tourism and attracting travelers from the surrounding cities especially in summer and the influx of people to this city and even the presence of hot water in this city gave another boom to this city. The gradual but purposeful injection of money turned the face of this city into a completely tourist city. Now, we will examine the impact of tourists entering this city.

If a customer is completely loyal to the bank, and through the proper provision of services, his perceived value is at a more desirable level, he will be committed to the bank and try to do all his banking work in a bank. And finally, banks in a competitive market today manage to retain customers and keep them in the bank. However, it remains to be seen how customer satisfaction with key variables will be affected. With this in mind, the current study aims to investigate the factors affecting the satisfaction of real customers with the quality of e-services and related marketing in the Entrepreneur Bank of North Tehran branches. This research is applied in terms of purpose and In terms of research method, was a correlation-survey type in which information was collected through a questionnaire. The findings of this study showed that the quality of e-services and related marketing has an effect on customer satisfaction of the Entrepreneurship Bank, and on the other hand, customer value also plays a mediating role.

Investing in research and development costs has many applications for auditors. As the value-based research literature suggests, the choice of R&D costs as capital items may indicate that managers tend to manipulate profits, but it is also likely that managers will shift this approach to transfer. Use their belief in the potential future benefits of R&D activities or use this method to reflect the company's economic conditions accordingly. The present study is applied in terms of purpose. In addition, since this study examines the correlation between variables, the present study is a quasi-experimental research and its methodology is post-event. The purpose of this study is to investigate the effect of investment in research and development on audit fees in companies listed on the Tehran Stock Exchange. In order to achieve this goal, four hypotheses were developed. To test these hypotheses using the systematic elimination method, a sample of 51 companies was selected from the companies listed on the Tehran Stock Exchange during the years 1390 to 1397 and a multivariate regression model was used using the combined data method. The results of the research hypotheses show that there is no relationship between overinvestment in research and development and audit fees. In addition, the results indicate that there is a relationship between underinvestment in research and development and auditing fees.

In this research, evaluating the effect of design appeal, perceived quality, subjective norm and brand popularity on repurchase intention with moderating role of brand reputation (Case Study: Huawei Smartphones) is conducted. This research is an applied research, the method is descriptive-survey, it is also considered as a correlation research. The statistical population of the research is including all customers of Huawei smartphones in Iran Mobile Market in Tehran. Sampling method is simple-random method and by using Jersey-Morgan table, the study sample is obtained 384 people. To collect data, standard questionnaire from Filieri & Lin (2017), article is used that was extracted, translated and slightly modified adapt to the case study. Cronbach's alpha test is used to determine the reliability of the questionnaire and for inferential analysis, SPSS and LISREL software is used to confirm or reject hypotheses. The results of data analysis indicate that design appeal has positive and significant impact on brand reputation and customer repurchase intention. Also, perceived quality has positive and significant impact on brand reputation and customer repurchase intention. The positive and significant impact of subjective norm on brand reputation and customer repurchase intention has been approved. The results also showed that brand popularity has positive and significant impact on brand reputation and customer repurchases intention. Finally, the results showed brand reputation has positive and significant impact on customer repurchase intention.

Successfully completes a project to fruition ideas and initiatives to create a business or setting up an industrial project depends on accurate and comprehensive evaluation of the project prior to be enacted. The traditional approach to assessing the economic plan focused on the areas of financial and technical aspects of the project and its profitability and market. In recent decades, green topics and projects have resulted in wider aspects of feasibility projects therefore justified a comprehensive approach to projects is undeniable. The feasibility study is a comprehensive approach projects in five dimensions: economic, financial, technical, market and green checked. Ranking the options is always important concerns of managers. The purpose of this study was to rank the cement plants in the cement industry in western provinces Topsis done by the technique. The aim of this study was to "assess the economic plan of cement industry with a green approach" that has been carried out using descriptive and questionnaires. The questionnaire included a question combination of criteria and evaluation elements of the cement industry are green with an approach that has been developed by researchers and experts in the field. The study population consisted of cement industry in West of the country, in the provinces of Kermanshah, Ilam, Kurdistan and that experts in 1394 to 120, were analyzed. Assembly validation of data collected by the SPSS software. Decision-making system used in this study is Topsis system.

The fall in stock prices indicates the phenomenon that due to the sudden release of accumulated negative news of the economic unit; At the market level, stock prices fall sharply in a short time. Therefore, the management of negative news by the management is one of the main reasons for the risk of falling stock prices. Researchers argue that the political connections of shareholders and board members can affect management performance and, consequently, the risk of falling stock prices of economic units. On the other hand, some researchers suggest that institutional ownership as an effective monitoring mechanism can play a significant role in moderating the impact of political communication on the risk of falling stock prices. The purpose of this study is to investigate the effect of political relations on the risk of stock price falls by considering the moderating effect of institutional ownership. The statistical sample of the research includes 126 companies in the period 1390 to 1397. The statistical method used to test the hypotheses presented in this research is the combined data method. The research model was tested and analyzed using multiple regression statistical method. The results of the main hypothesis of the research show that political communication has a positive and significant effect on the risk of falling stock prices. Also, the results of the research sub-hypothesis showed; Institutional ownership does not have a significant effect on the severity of the effect of political communication on the risk of falling stock prices. In other words, institutional ownership, due to its short-term perspective on the profitability of economic units, cannot properly perform its regulatory function and have a moderating effect on the impact of political communication on the risk of falling stock prices.