فصلنامه مدیریت توسعه و تحول
پیاپی 43 (زمستان 1399)

Nowadays, the banking industry has been forced to change from traditional banking to e-banking due to the developments in information and communication technologies. Therefore, recognizing its needs and behaviors and predicting them to respond in a timely manner can help strengthen and maintain the customer relationship (to become a competitive advantage). But creating customer acceptance of e-banking services is still a challenge for the banking system (which has a direct impact on the profitability of banking activities). Accordingly, the main purpose of this study is to present a model of customer behavior in the acceptance and use of e-banking services. In this cross-sectional study, first, in the qualitative part of the researchers in an exploratory manner, based on a comprehensive model of technology adoption, the experts tried to identify the factors of technology acceptance and its dimensions. After applying the content analysis technique to identify the dimensions and concepts, the relationships between them and the conceptual model were extracted using Maxqda software. In this section, "trust in the bank", "perceived security", "ease of use" as affecting dimensions of "perceived risk" and "perceived desirability", "impact on society", "prior knowledge " as affecting dimensions. Then, in the quantitative part of the model, it was evaluated using the e-banking customer feedback. The results of structural equation modeling analysis through PLS software showed that among the relationships defined, "knowledge" had the least effect and "perceived utility" had the highest effect on "behavioral intentions". "Perceived risk" was defined as an independent variable in this model.

Risk management is one of the most important tasks of managers. On the one hand, risk-taking leads to increased competitive advantage, and on the other hand, according to the modern portfolio theory, increased risk leads to potential negative fluctuations in return on investment. Once the level of a firm's investments is commensurate with the appropriate level of risk, it can create value for the company. Conditional and unconditional conservatism can each reduce or increase risk because of their characteristics. Therefore, the purpose of the present study is to investigate the impact of firm investment on future stock return volatility considering the moderating effect of conditional and unconditional conservatism. In this regard, the financial information of 129 companies by Using the systematic removal method for the period 2009-2017 was used as combined data. Multivariate regression was used to analyze the data. The findings of the study suggest that conditional conservatism has a negative impact on the firm's future investment. Also, unconditional conservatism has a positive impact on the company's future investment. Other findings suggest that conditional conservatism has a negative impact on the relationship between firm investment and stock return volatility. Finally, unconditional conservatism has a positive effect on the relationship between firm investment and future stock return volatility.

Insurance is a kind of service and, like all other goods and services, it has a marketplace, Although the insurance market has three pillars of buyer, seller, regulator due to its specific characteristics .regulation is usd to identify where the market fails, And supervision is used to control the failures caused by the above. Therefore, each state, according to its conditions and facilities, uses methods and tools for regulating and monitoring the insurance market. In Iran, after the privatization of the insurance market, control and control methods are used to regulate and supervise the insurance market. In this regard, efficient and effective supervision of the insurance industry along with expanding competition in order to prevent distortions that could seriously hit the industry is one of the main challenges of the country's insurance industry. Therefore, in this paper, we use an analytical-descriptive method to find the answer to the question of what is the structure of regulation and supervision in Iran. And what methods and tools does the government use? An examination of the structure, methodology and tools of regulation and supervision in the Iranian insurance market can reveal one of the important reasons for the lack of profitability and the lack of progress in the insurance industry in comparison with other markets of advanced countries.

Incubators are powerful tools for the development of innovation and entrepreneurship that are growing in number worldwide. Nevertheless, the lack of understanding of factors influencing the performance of these business incubators has remained as a theoretical gap in the literature. In this study, with the aim of understanding and recognizing these factors, at first stage, the initial influencing factors have been extracted by using a meta-synthesis approach and systematic study of 40 researches. Then, to base it on a reliable case study, semi-structured interviews were conducted with professionals and experts in incubators of Qazvin city. Finally, by analyzing the qualitative content of the interviews, the influencing factors were identified and classified by implementing a process approach to business growth in the six main fields and in the context of 33 elements including 2 in the field of External environment, 2 in the field of Local context, 8 in the field of Pre-incubation, 9 in the field of Main-incubation, 2 in the field of After-incubation and 10 in the field of General strategies. After validating by Member Checking and Focus Group methods, the results have been presented in the form of practical concepts.

Exit is a multi-dimensional concept that plays a critical role in entrepreneurial process. Entrepreneurial exit and its affecting factors rise in importance when it comes to knowledge-based companies, however related literature is not rich and deep enough. Current research is conducted with the purpose of determining the factors influencing entrepreneurial exit for knowledge-based (technology oriented) companies within the area of biotechnology. Therefore, present study is targeted on establishing structural relationships and ranking of the influencing factors on entrepreneurial exit in knowledge-based, technology oriented companies within the biotechnology area. From the purpose point of view, this is an applied and developmental research, and from the research method point of view it is a regression descriptive survey, conducted through hierarchical Structural Equation Modeling (SEM) technique. Statistical community for this study is comprised of 450 managers and shareholders of knowledge-based companies from which, 208 samples were selected based on the table of Kergsey and Morgan, and the sampling technique was Stratified Random Sampling. Research results have indicated that personal factors (0.210), investor-related factors (0.172), company specifications (0.140), investee company performance (0.112), managerial and administration problems (0.090), emotional factors (0.072), non-supportive conditions environmental and legal conditions for business (0.056), identification of business opportunities (0.042), financial problems (0.035), partnership problems (0.029), not predicting a positive vision (0.023), and demographic specifications (0.020) were respectively in priority as influencing factors of entrepreneurial exit.

The main purpose of this study is to investigate the relationship between managers' ability and audit fees in companies admitted to the Tehran Stock Exchange. The costing of audit services has been one of the topics of interest to many researchers, and so far many studies have been done in this field. Most of them pursue a major goal, which is to identify the factors influencing audit fees. One of the most important determinants of audit fees is the concept of managerial ability. In accounting literature, the ability to manage one of the dimensions of human capital is a company that It is classified as an intangible asset. Define the management as the efficiency of managers towards competitors in the conversion of corporate resources. Findings show that management ability is a factor influencing the decisions of auditors. In order to measure the management ability, The statistical sample consists of 81 companies that have been selected by systematic elimination method, which consisted of 648 companies in total, covering the period from 2009 to 2016. This research is applied and used to test the hypothesis. By examining the research hypothesis, there was a significant negative correlation between managers' ability and audit fees. This result shows that firms that have more powerful executives than other companies pay less audit fees.

The present study aims to identify and describe the desirable pattern of workplace spirituality, customer relationship management and quality of work life in the social security organization of Kerman province. The research method is based on the purpose of applied and developmental research and in terms of collecting data from the category Descriptive-correlation research. The statistical population of this research was employed by employees of Social Security Insurance Organization of Kerman province with 208 people and random sampling method proportional to population size and sample size 132. The instrument of measurement and measurement in this research is a standard questionnaire. For structural validity, factor analysis has been used and for reliability estimation coefficient, Cronbach's alpha coefficient, structural reliability and composite stability have been used which have obtained appropriate grades. In order to test the research questions and perform statistical analysis and presenting the model, exploratory and confirmatory factor analysis (using structural equation (SEM)) and SPSS and AMOS software were used. The results of the research in the proposed model showed that the spirituality of the work environment has a positive and significant effect on the quality of working life, with direct effect and indirectly through the management of customer relationship with the social security organization.

Considering the importance of efficiency in advancing communities and the place that today's organizations have embraced, the use of performance evaluation has become an inevitable necessity. Therefore, we are trying to investigate the effectiveness of organizations by combining the two DEA-BSC systems and neural networks in this study. In this regard, first, the performance indicators were determined by using the Balanced Scorecard technique in four dimensions of customer, internal processes, learning and growth and financial, then using the data envelopment analysis method and non-radial SBM model and GAMS software, the organization's efficiency we calculated. In the next step, with the help of the indicators derived from the DEA-BSC method and using the combination of two systems of data envelopment analysis and neural network and using the MATLAB software, the efficiency was re-calculated. In the last step, we compared the two methods of DEA-BSC and ANN-DEA. The results of the comparison of the two methods indicated the compatibility of the two models in discussing the efficiency and superiority of the ANN-DEA method in terms of the short response time and the determination of the efficiency and the possibility of using Its trained algorithm to measure the performance of organizational units in the future.