فصلنامه رویکردهای پژوهشی نوین در مدیریت و حسابداری
پیاپی 53 (بهار 1400)

The purpose of this study is firstly to describe the features of pop-up store on an international ground, secondly to examine the compelling factors of its choice, and thirdly to analyze and investigate its role in the internationalization of retailing. The main results cover other aspects of the international pop-up store that reveal the differences between the choice of FOM and other shop formats. The main characteristics include the base location, design and atmosphere, merchandise mix, and the shop events that are highly innovative for attracting the attention of foreign consumers. The motives of the choice are: 1) examining and matching the concept with the foreign consumers unfamiliar with this shop concept, 2) increasing and stabilizing the international profile of the retailing brand, and 3) expanding the network of communication with the beneficiaries in the foreign markets. Role-playing in the international process of retailing is a dynamic approach adopted by shifting the role from substituting the style at the stage of the entry stage to the style composition in the next stage of the development. The results of this research specifically recommend policies for the future studies in association with the manner in which the concept of the international pop-up store is developed over time. This study offers guidelines to the international retailing mangers willing to choose pop-up store as an internationalization operation style.

The purpose of this study is to investigate the impact of cyberspace in Takestan and to introduce opportunities that may put our cyberspace into space and introduce opportunities that are lost by cybercafe. The target population of this research is the people of Takestan. This research has been developed in a lingering way.This research tries to introduce ways of introducing various situations in the city of Takestan, which can be used to cyberspace and identify its damaging issues and eliminate it. Overall, it can be concluded that cyberspace is a newly established community that has its own opportunities and threats; if it is recognized and recruited, then it can be exploited to eliminate the threats as an opportunity to achieve its goals and objectives. Although cyberspace can be an opportunity for the community especially for young people, many of the policies are not practiced at the operational stage. And in addition to fixing the weaknesses of the general plan, it should be considered in the proper way.

The main purpose of this study is to identify the effect of implementing a benevolent leadership style on the productivity of human capital in social security branches of Isfahan province with the mediating role of pure entrepreneurship. This research is applied in terms of purpose and descriptive-survey (field) in terms of research method. In this study, the statistical population includes all employees working in the branches of social security in Isfahan province, whose number at the time of the present study was seven hundred and fifty people, according to Morgan's sample size determination formula, two hundred and fifty-six people as a sample. Were randomly selected. A questionnaire was used to collect information. It should be noted that "content validity" was used to assess the validity of the questionnaires and Cronbach's alpha test was used to confirm the reliability (validity). In order to test the hypotheses, structural equation modeling and path analysis have been used. Findings show that all components of benevolent leadership style have a significant effect on human resource capital productivity. It was also found that the pure entrepreneurship variable mediates the effect of independent variable (benevolent leadership style) on the dependent variable (human capital productivity.)

Succession parvary is a strategy for prospective organizations in the face of events such as retirement, resignation, displacement to prevent inappropriate people from entering key positions when former managers leave the organization. In the last two decades, one of the most fundamental challenges in the advancement of organizations is identifying, nurturing and using qualified managers. The purpose of this paper is to design an interpretive structural model of succession parvaring of human resource managers according to the Islamic value system approach. For this purpose, first, by carefully reviewing the theoretical foundations and research background, the dimensions and components of succession planning were identified and then according to 10 professors in the field and university, the native model of succession management of human resource managers was designed. Then, using experts' opinions and couple comparison matrices and ISM method, the dimensions of the native model of succession parvary have been categorized. Finally, the status of each variable was determined by Mick Mac analysis method. The results of this study can provide a comprehensive view to organizational human resources managers in further understanding islamic and Iranian components in the succession management system.

This research investigates the effect of accounting and auditing on the internet of things technology and investigates function of this system in this two area and as well as the digitalization of accounting and auditing based on the fourth generation industry. This study focuses on development of accounting and auditing based on internet of things. Internet of things describes a system that objects in physical world can connect to the internet through wireless or simple communication technologies and interchange information by sensors that have been attached to them. In this research first of all the concept of internet of things and how its functions will be discussed and then advantages and disadvantages of using this system will be examined. Research findings show that Internet of things increases security of digital input data and at the same time it can lead to some risks that have been mentioned to some of them.

This study investigates the effect of linking intangible organizational resources on export performance in exporters of the Khorasan Razavi province's garment industry.

The data collection method in theoretical discussions and research background is the library method and field-survey method in the central part of the research. In this study, Kolmogorov-Smirnov ظ tests and structural equations modeling will be used to analyze the data using Spss and lisrel software. The results show that, in general, the overall values of the measurement model of this study are pretty acceptable, indicating a significant relationship between intangible resources on export performance in exporters of the garment industry in Khorasan Razavi province.

Early economists such as Adam Smith and his professor at the University of Glasgow based economics on ethics. This is why behavioral economics can explain economics more clearly. Mankiw, in his last view, considers the development of behavioral economics to be pleasant and adaptable; Richard Tyler has also proven that people do not behave according to economic theories. Because many external and internal variables, such as emotions, have a wide shadow on people's choices and decisions. Psychologists, on the other hand, have shown that new methods of rationality follow classified patterns that traditional theories of economics cannot explain. Conventional and neoclassical economics, despite its powerful explanations of the events of society, could not explain many of the common decisions and behaviors of ordinary human life due to its mechanical and machine view of man and consideration of the rational human assumption. But the combination of psychology and economics, etc., can explain these discrepancies. In this study, we have shown that behavioral economics is not considered as an alternative to conventional economics but as a modifier of the structure of theories of this science. We have also shown that behavioral economics and psychological explanations can be handled more efficiently. On the other hand, the behavior of another person can affect us and make us more or less vulnerable to dangerous behavior. More interestingly, economists have long believed that people's decisions and beliefs follow logical rules and principles, but behavioral economists and psychologists have proven that people behave completely irrationally in some cases. In this study, we also found that humans often behave based on intuitive cognitive systems, which is completely contrary to conventional economics.

The investment opportunity portfolio plays an important role in the company's financial theory because the combined assets in their place on the financial structure and dividend policy and the quality of profits enrich the profit quality of financial statements because forecasting future cash flows makes Managers fluctuate cash flow fluctuations and smooth profits, reducing the conflict between shareholders and corporate performance as interfaces that facilitate the government's conditional transfer of control rights to lenders to limit non-optimal management practices.

Research Method:

The purpose of the research is applied research. This research is of descriptive correlation type and research methodology is post-event type. A multivariate regression model will be used to test the hypotheses. The library method is used to collect information about the literature on the subject and background of the research and the formulas for extracting the research variables.

To test the research hypotheses, the financial information of companies listed on the Tehran Stock Exchange between 1394 and 1398 has been used and the final sample consists of 115 companies that have been selected after applying the restrictions in this study. The tests were performed using Eviews8 software and panel data statistical technique (fixed effects).

Discussion and Conclusion:

With the findings of the first hypothesis, it was observed that debt obligations have a significant and inverse effect on earnings quality. The second hypothesis also showed that investment opportunities have a negative and significant effect on profit quality. As a result, it was found that debt obligations and investment opportunities in companies can lead to profit quality.

Earning is one of the key factors firm managers incorporate into their decision-making. Earnings persistence and its components i.e. cash flows and accruals can significantly impact earnings quality and guide managers in their decision-making process. The purpose of the present research is to study earnings persistence, and persistence of cash flows and accruals and their impact on performance of market participants. To this end, the data from 100 production firms listed in Tehran Stock Exchange over the period 2003-2011 is examined and analyzed using F-test and multiple regression analysis. In this article, along with explanation of earnings quality, earnings persistence, and its cash and accrual components, their relationship with stock market reaction is also examined. The results indicate that earnings and its components have high persistence and stability; yet, they have no significant relationship with stock market reaction (abnormal return on stocks).

This article examines and studies the research conducted on issues related to multi-storey car parks in the country. Organizing public parking spaces, especially multi-storey car parks, as one of the most important components of urban roads and passages, has a significant contribution to the desirability and calming of the urban environment. The ultimate goal of this study is to show the dimensions of multi-storey car parks that have been neglected in studies conducted in the country. By identifying these areas of study as well as other research that has been done simultaneously, we will finally be able in the future to identify problems and issues raised, categorize problems, scenarios to deal with categories of problems, determine points of change. Estimate the volume and type of parking required and estimate the total cost of parking construction in accordance with their type. For this purpose, in the stage of collecting the obtained results, all the materials found during this activity have been presented. Finally, in the summarizing stage, the results are presented.

This article examines and studies the research conducted on issues related to multi-storey car parks in the country. Organizing public parking spaces, especially multi-storey car parks, as one of the most important components of urban roads and passages, has a significant contribution to the desirability and calming of the urban environment. The ultimate goal of this study is to show the dimensions of multi-storey car parks that have been neglected in studies conducted in the country. By identifying these areas of study as well as other research that has been done simultaneously, we will finally be able in the future to identify problems and issues raised, categorize problems, scenarios to deal with categories of problems, determine points of change. Estimate the volume and type of parking required and estimate the total cost of parking construction in accordance with their type. For this purpose, in the stage of collecting the obtained results, all the materials found during this activity have been presented. Finally, in the summarizing stage, the results are presented.

This paper describes a mechanism to increase the safety of gas-powered vehicles and compressed natural gas fuel stations during refueling. Given the dangers that exist today for gas-powered vehicles when refueling at CNG stations, an attempt has been made to provide a system to reduce human and financial losses. This system examines the tips and rules of refueling of this type of vehicle, the non-observance of which will cause accidents or irreparable damage, such as the car being empty of passengers, opening the trunk lid, turning off the car engine and most importantly the validity of the date. The technical inspection and refueling label of the gas-burning vehicle will check the vehicle's eligibility for refueling at the CNG station, and if all the above-mentioned cases are observed, it will allow the gas-burning vehicle to refuel. Refueling will be prevented if any of the above is not observed. The main priority of this system is to minimize the loss of life. It also refers to the secondary capabilities of this system, if implemented and operated. Capabilities such as tracking the car in case of theft, help reduce air pollution.