فصلنامه رویکردهای پژوهشی نوین در مدیریت و حسابداری
پیاپی 45 (پاییز 1399)

Approaching the empowerment of rural and nomadic women in development programs has been planned for about a decade. In line with this approach, the purpose of this study was to study the sociological strategies for empowering rural and nomadic women. In developing countries, although women play a vital role in small communities, including rural and nomadic communities, their ability is much less valued. Accordingly, identifying the factors affecting the empowerment of rural and nomadic women, who make up almost half of the active population of the community, can be effective in increasing the ability of these women. The theoretical framework of the research is derived from the theories of empowerment and the research method is documentary-descriptive in terms of data collection and applied in terms of purpose. Findings show that the most important factors affecting the empowerment of rural and nomadic women are their cooperation in economic activities, individual and social factors. In addition, the main obstacles to women's empowerment are factors such as lack of job opportunities, low level of education, family prejudices, and lack of legal protections and communication networks. The results indicate that in order to enhance the empowerment of rural and nomadic women, planning is necessary to expand their participation in social and economic activities and to remove these barriers to participation. Therefore, policymakers and planners in the field of women. They should look for ways to motivate rural and nomadic women, in order to develop their talents and abilities and create the necessary conditions for the use of these talents.

The present study investigated the relationship between job turnover in rural and nomadic farmers 'social insurance fund with empowerment. The purpose of this study was to investigate the relationship between job turnover and empowerment in rural and nomadic farmers' social insurance fund. The present study is a descriptive survey in terms of applied purpose and in terms of data collection method. The statistical population in this study is the statistical population in this study. The data collection tool of this research is to measure the job turnover variable of the 11-item questionnaire of Chen et al. (2013) and to measure the empowerment variable of the 15-item questionnaire of Wetton and Cameron (1998). The data of this study were analyzed using correlation test and data regression. The results obtained from data analysis using SPSS statistical software showed that between job turnover and empowerment of managers of rural and nomadic farmers' social insurance fund There is a significant relationship.

Construction projects have always been considered by organizations and ministries. There are always many factors that threaten the successful completion of construction projects, such as delays, quality and costs. Failure to pay attention to these three factors can jeopardize construction projects. In this study, the factors and indicators affecting the delay and increase costs and quality in construction projects in municipal construction projects are evaluated using the fuzzy dimmeter technique. Be. In this study, 5 main factors and 20 indicators were identified and these factors and their indicators were evaluated by three groups of employer, consultant and project manager. The results of this study showed that: The index of low quality of materials and equipment used by contractors is the most influential index and finally the index of inflation and recession has the most interaction (relative importance) with other indicators.

Conservatism in accounting is a concept that has a long history and is one of the most important restrictive concepts and qualitative and certainly important accounting information. Conservatism is an important covenant in financial reporting and shows a level of caution in identifying and measuring profits and assets. The composition of the shareholding or ownership structure is one of the key issues of corporate governance that can have a significant impact on the performance of any company. Because it affects managers' motivation. The most fundamental part of corporate governance is to ensure that shareholders exercise proper corporate governance. The purpose of this study is to investigate the effect of ownership structure on conditional and unconditional conservatism. To achieve this goal, eight hypotheses were formulated. To test the hypotheses, a systematic sample elimination method consisting of 186 companies was selected from the companies listed in Tehran Stock Exchange during the years 2013 to 2018, and multivariate regression model based on combined data was applied. The results show that state ownership, institutional ownership, concentration ownership and managerial ownership have a positive and significant effect on conditional conservatism and state ownership, institutional ownership, concentration ownership on unconditional conservatism do not have a negative and significant effect. But managerial ownership has a positive and significant effect on unconditional conservatism.

An overview of the effect of managerial overconfidence on corporate policies, such as corporate accounting policies and policies, is an important issue, since Overconfidence can lead to decisions that eliminate the value of a company And the Going-Concern of companies with the risk of bankruptcy faces. Therefore, the purpose of this study was to study the overconfidence impact on the issuance of the auditor going-concern decisions; A further test was conducted to investigate the effect of management's ability on the issuance of the auditor going-concern decisions. The statistical population of this study is all companies accepted in Tehran Stock Exchange during the years 2012-2017, after the screening of 70 companies. In this study, the logistic method has been used due to the type of data and the limited access to them. Based on the results of testing the hypotheses in this research, it can be said that there is a significant and positive relationship between the overconfidence of the managers and the issuance of the auditor's report containing the clause of the going-concern. Also, the results have shown that the relationship between overconfidence of managers and the issuance of an auditor's report contains a strand of going-concern in companies with strong audit committees than those with strong management. Also, the findings of this research indicate that the ability of managers did not have a significant effect on the relationship between the overconfidence and the issuance of the auditor's report containing the clause of the going-concern

Companies and businesses pursue a variety of goals that the management accounting has to play an effective role in Due to the Substantial changes that have taken place in the field of modern technology and information technology Companies needed to Continue life requires admission Application of Innovation management accounting. This research is a descriptive - field study and A questionnaire has been used to collect relevant data. The questionnaire is a five-choice Likert scale The reliability of the questionnaire was 0.82 using Cronbach's alpha. Research data were qualitative and for this purpose of this study was to analyze the data using t-test, Wilcoxon test and Kruskal-Wallis tests. Sample companies were divided into two groups with management accounting innovation and lack of management accounting innovation. According to the results of statistical tests, 95% confidence level can be claimed, There is a direct and significant relationship between the uses of activity based costing innovation on activity based management with organizational culture. The results of the research showed that the application of concepts and methods of management accounting and its innovations in companies have a significant role in achieving organizational goals, Since culture and professional behavior are necessary for the accounting profession It is therefore necessary and necessary. Therefore, accepting and applying sensory innovations in management accounting in companies is function and organizational culture

The main purpose of this study is to investigate the relationship between information asymmetry and dividend policy of companies listed in Tehran Stock Exchange.Dividend policy has always been one of the most controversial financial issues and has been regarded by researchers. Lack of transparency of market information and lack of dividend policy in accepted companies in the stock exchange are among cases which received little attention. The population constitutes are 132 companies during the period of 1385 to 1390 has been selected; and to examine the relationship between information asymmetry and dividend policy, a simple linear regression model has been used. The results showed that there is a significant difference between the information asymmetry and dividend policy of accepted companies in Tehran Stock Exchange, and there was a positive correlation between these two factors. This means that for every unit increase in information asymmetry, the companies will have an increase of 0.136 units in their payout ratio. The results also indicate that investment opportunities and ownership concentration variables have a significant effect on dividend policy. The impact of the other variables that is, cash, stock turnover, firm size, trading volume, value of transactions, and liquidity on dividend policy is not significant. Finally, there is a significant and positive relationship between the information asymmetry and dividend policy of accepted companies on the Stock Exchange.

Tax auditing based on risk focuses on evaluation of commercial process, strategic process, risk and organizational control. Tax auditing Helps Corporation to be secured of resource sufficiency and priority focuses by recognition, evaluation, and control corporation risks. The aim of the present research is to study implementation efficacy of tax auditing based on risk on efficacy of auditing in accepted corporation in Tehran Stock change during the first three month of 1393.the implementation variable of tax auditing based on risk was considered as dependent variable and the mistake decreasing of auditor, tax auditing expense decreasing, efficacy of human resource and bribe decreasing between auditor and payer were considered as independent variable. The sample of the present research consist of the head of the local auditing of the all public, private and state corporation and financial and non-financial stock changes which has local auditing unit. Through Morgan table, 180 people were selected as the sample of the study. Research method was descriptive measurement with practical implication. Data collecting was library based measurement. Statically measurement of the study was correlation and T test. The result of the research showed that implementation of tax auditing based on risk has positive and meaningful relation with mistake decreasing of auditor, tax auditing expense decreasing, efficacy of human resource and bribe decreasing between auditor and payer.

In relation to feasibility study of establishing knowledge management less than knowledge management، there have been done numerous comprehensive studies. On the other، we can recognize necessary fields for establishing it by studying key factors of knowledge management success and then take steps to do it. According to this، the purpose of the present study is to study feasibility of establishing knowledge management from different view of IT، culture and structure of Sistan and Baluchistan GAS Company. The present study is descriptive from the view of practical aim and gathering information. The population samples of the study are all the stuff of Sistan and Baluchistan GAS Company which among there 69 people have been selected. For analyzing data، the Friedman test is used for classifying them and how this dimension affect from the Respondents point of view and the T test is used for showing how meaningful are the factors and also factor analyzing is used for determination of justifiability of the model and for showing the effect of dimension on concept the R2 is used. The model is examined by lisarel software. The result obtained from the present study show from the point of view of the respondents the selected factors of feasibility study of establishing knowledge management in Sistan and Baluchistan GAS Company، all have been considered important and effective. from the point of view of respondents، the IT factor is the most important one and the structure of organization is considered the less.at the end، based on the result some suggestions for improving establishment is presented.

The purpose of this study is the relationship between the components of cheerfulness and happiness with satisfaction and productivity in the General Directorate of Sports and Youth of Hamedan Province. The statistical population of this study is all the staff of the General Department of Sports and Youth of Hamadan Province, whose number is 93. Due to the limited statistical population, the total number method was used for the sample size. The questionnaires gave the correct answer. To measure the variable of happiness and cheerfulness, Zare and Aminpour (2011) 37-item questionnaire with components of life satisfaction, physical appearance, social interaction, personal efficiency and helping others, and organizational productivity questionnaire with 27 one-component questions were used. The resuscitation questionnaire (2013) with 22 questions was used to measure the variable of employee satisfaction. In this study, to analyze the research data, Kolmogorov-Smirinov test, correlation coefficient and regression were used according to the hypotheses in this study. The results show that there is a significant relationship between the dimensions of vitality and happiness with employee productivity. There is also a component of life satisfaction is a good predictor for the productivity of the staff of the General Directorate of Sports and Youth of Hamedan Province.