فصلنامه رویکردهای پژوهشی نوین در مدیریت و حسابداری
پیاپی 47 (زمستان 1399)

The present study aimed to investigate the impact of supply chain innovation on performance through the mediating role of strategic agility. The statistical population of this research consists of all employees and managers of the food industry in Tehran. Necessary data were collected with a standard questionnaire from 70 food industry managers who were selected by simple and easy non-probability sampling. The least squares method and SMART PLS software were used to analyze the model. The results of testing the hypotheses indicate the positive effect of supply chain innovation on firm performance and the positive effect of supply chain innovation on strategic agility was also confirmed. Strategic agility also had a positive effect on firm performance. In addition, the results showed that supply chain innovation has a significant impact on performance through the role of strategic agility mediator. Therefore, by evaluating and recognizing supply chain innovation, it helps food industry managers to be more successful in the supply chain process. Develop a precise and codified plan to improve agility in accordance with the company's goals, significantly increase performance.

Today, brands are the most valuable assets and profitable resources of many companies; Therefore this study seeks to determine the effect of personality, reputation and brand awareness on brand performance through the mediation of brand attitude in the hotel industry (Case study: Sarein city). This research is applied in terms of purpose, descriptive and correlational in terms of type and method, and survey research in terms of data collection method. The statistical population of this study is all customers of three-star hotels and above in Sarein, the number of which is equal to 9 hotels. To determine the sample size, due to the uncertainty of the number of customers is considered unlimited, which according to Morgan's table, a sample of 384 people was considered for the unlimited community. The research hypotheses were tested using structural equation modeling and LISREL 8.8 software. The results confirmed the mediating role of brand attitude in the relationship between brand reputation, awareness and personality with brand performance. Also, brand personality, reputation, awareness and attitude have a positive and significant effect on brand performance. Therefore, Hotels can improve the performance of their hotel by creating a favorable attitude in the minds of customers of their personality, reputation and brand awareness.

Audit quality is one of the most important issues in the field of auditing and capital markets. The purpose of this study is to investigate the relationship between the quality of audit work and the tenure of the auditor. The present article is a review and examines the quality of auditing, a controversial topic in the fields of finance and auditing, the effects of which on other factors such as the focus of the auditing market and the rotation of auditing has necessitated research in this area. The results show that the phenomenon of auditors' rotation is like a double-edged sword that can both maintain independence and increase the quality of audit services and can shake the existing philosophy of auditing.

There is no comprehensive theoretical framework in the existing literature on succession breeding that is universally agreed upon; therefore, the purpose of this study is to identify and prioritize the factors affecting succession planning in the fire department from the combination of existing models. In classification based on the nature and method of data collection, scientific research can be divided into five groups: historical, descriptive, correlational, experimental and causal. The present research is descriptive in nature and method and is a case study. In this study, due to the nature of the work and the use of ISM technique, a structured interview with a questionnaire was used to collect information. According to the ISM model, the most effective indicators are 4 - assessment of the future need of the organization for the required skills and positions, and 6 - organizational transparency and meritocracy, and the most effective indicator is 12 - Talent assessment methods have been identified.

Increasing convergence and impact of the asset market, especially financial assets in recent decades, has focused researchers on understanding how they affect and in fact the transmission or inter-market fluctuations and their impact on each other. In order to investigate the effect of exchange rate fluctuations, oil prices and stock market index on the financial instability index using the Markov Switching rotation model, during the period 1397-1387, monthly data have been studied. The Toolbox-Violet wavelet transform model has been used to extract exchange rate fluctuations, oil prices and stock market indices. The results show that the effect of exchange rate fluctuations in different regimes and different time periods is different, so that in the short term exchange rate fluctuations in the regime above the financial instability index have a different effect than other periods has time. Fluctuations in oil prices in the medium and long term, regardless of the financial instability regime, have a positive and significant effect, and this effect will be stronger in the long run. Also, stock market fluctuations have a negative and significant effect only in the short-term and in conditions where the financial instability index in the regime is low. These results show that fluctuations have different effects according to the time period as well as the level of financial instability. Therefore, the management of foreign exchange and stock markets in the country should be done according to the level of financial instability and also the time period of fluctuations.

Service compensation system is one of the key factors in improving employee performance, motivating and transforming organizations. The rights and benefits of human resources should also be motivating, in the sense that a payment system should be designed to be a stimulus for the hard work and optimal performance of the business human capital. For leaders who want their teams to thrive and organizations who want to build a culture of engagement, loyalty and professional performance, it is important to understand and appreciate employees. The main purpose of this article is to analyze the service compensation system in order to apply and develop innovative incentives for human resources in the organization. In this article, while enumerating the importance and necessity of optimal use of the capacities of the service compensation system in the business process, the study and application of micro and macro theories in the process of planning and organizing the service compensation system is discussed. Also, various approaches to compensating financial and non-financial services in organizations and brands are discussed and while enumerating strategies and practical models of job evaluation and grading, the need to benefit from the criteria of service compensation such as salary, wages, benefits, rewards., Job and organizational services to human capital, has been considered.

The purpose of this study is to determine the relationship between intellectual capital and organizational culture in Ferdows city offices. For this purpose, three standard questionnaires were used to collect data and 152 questionnaires were distributed and 120 questionnaires were returned and analyzed. This research is based on a descriptive-survey method and because it examines the relationships between variables, it is a correlational research. The results show that there is a positive and significant relationship between human and structural capital and the relationship with organizational culture. Therefore, there is a positive and significant relationship between intellectual capital and organizational culture.

Investments in the market are based on the analysis process, and it is assumed that trends can predict future returns. Companies are constantly adjusting their capital structure according to changes in the internal and external environment. They are set to maintain the financial health of the company and maximize its value. The aim of this study is to investigate the rate of adjustment of the optimal capital structure of profit acceleration. In order to conduct research, among the companies listed on the Tehran Stock Exchange, 140 companies were continuously selected as members of the stock exchange between 1390 and 1397, and were examined and examined during this period. In order to test the hypotheses of this research, through multivariate regression correlation analysis, they were tested with a combination of combined data and dynamic combined data. The test results showed that there is a positive and significant effect between the rates of adjustment of the optimal capital structure of the profit acceleration.

The main purpose of this research is to identify the organizational atmosphere of Islamic Azad University of Lahijan and its relationship with the citizenship behavior of the staff and faculty members of this university. The research topic is within the scope of human resources management and organizational behavior and marketing management. The field of this research is the discussion of the field of citizenship behavior and organizational climate. The spatial domain of the present research is Islamic Azad University, Lahijan Branch. The process of doing this research started from the beginning of 1397, and its field data were collected using a questionnaire in November and December of 1397. This research is based on the purpose of the applied type. In terms of data collection method, the study is descriptive and its purpose is to determine the extent, and type of relationship between the test variables. This research has shown that there is a significant relationship between organizational and organizational citizenship behavior. That is, organizational climate is important in creating and promoting organizational citizenship behavior and by promoting organizational climate, organizational citizenship behavior is also promoted.

Housing, which is one of the most important issues in the country's economy, is currently experiencing a long recession due to lack of institutional structure and lack of proper policy; Therefore, the policy of this industry can be revived by policy making and creating a suitable structure in this field. The development of brand management can be a suitable solution in this field and a guarantee for the prosperity of the construction industry; In other words, brand management, in addition to attracting consumers, can lead to a sense of loyalty of the audience, which is the result of repeated purchase and offer of the brand to others by a loyal customer. After identifying the main and sub-variables that were correlated with each other, the causal loop and formulation in Wensim software were constructed, which resulted in the development of a dynamic model of brand management? According to the model, diagrams were obtained, each of which can be effective in developing brand management for the country. In this study, different results and scenarios were obtained regarding the effects of each variable on the development of brand management. Based on the obtained scenarios, suggestions were made to increase the level of sales; Among them, we can mention the effectiveness of architecture in purchasing, the favorable effect of location, the effects of building prices and the rate of change and the life of companies in Iran.